Вісники та науково-технічні збірники, журнали
Permanent URI for this communityhttps://ena.lpnu.ua/handle/ntb/12
Browse
6 results
Search Results
Item Efficiency of the organization of the government service and its implementation in the public governance system(Видавництво Львівської політехніки, 2020-02-24) Yaremko, I.; Lviv Polytechnic National UniversityThe issues of efficiency and rational organization of the civil service as an object of research of domestic and foreign scientists and practitioners, international non-governmental organizations are considered. Key factors of influence of the global and national social environment are analyzed with the emphasis on their influence on the level of effective functioning and construction of the civil service system. The criteria of openness, transparency, professionalism, efficiency and modernization for establishing ways of adaptation of national state institutions to European standards and improving the level of efficiency of public administration are evaluated. The main problems are revealed in the article and some aspects of forming of adaptive state administration which efficiency of functioning will provide growth of capacity and consolidation of strategic positions of economy of Ukraine will be offered, will increase opportunities for social requests of the population. On the basis of the defined systematic methodology for this research and selected methods and tools, some aspects of forming a system of criteria that can objectively evaluate and improve the effectiveness of the functioning of the public service in the public administration system are proposed.Item Reserve and regulatory objects in accounting theory and practice: origins and evolution of the world accounting thoughtwithin the framework of the developments by the Western Ukrainian scientists of the 19th – middle 20th cent. (Opinion from the modern age perspective)(Lviv Politechnic Publishing House, 2019-02-26) Yaremko, I.; Lemishovska, O.; Lviv Polytechnic National UniversityThere are growing risks in the conduct of financial and economic activities by economic agents in the conditions of the modern economy, and because a reliable information base is needed both for management purposes and for market counterparties regarding the means actually available at an enterprise to overcome the risk of loss (reduction) of capital. Accounting and public reporting is the only tool that provides information in formalized data on the size of the reserve and insurance potential established by an entity. However, there are a number of problematic issues in modern theory and practice regarding the objective display of reserve and regulatory objects in the accounting and their provision in the public financial (corporate) reporting that actualize the multi-vectoral research both in the subject area of knowledge and in the system of interdisciplinary researches. The hypothesis of this research is the assumption of elaboration in past developments, including Western Ukrainian scholars, relevant to the modern theory and practice of ideas that can objectively be considered appropriate for the improvement of modern accounting of capital reserves, a means to enhance the validity of managerial decisions to a more adequate information provision. The article analyses the historical stages of the development of reserve and regulatory objects of accounting, evaluates the fundamental principles of the formation of accounting reserves in different accounting concepts in the evolutionary aspect by distinguishing the relevant ones among them for modern research. The scientific legitimacy of the ways and approaches proposed in this article to improve the conceptual foundations of the reservation system in modern accounting rests upon the use of historically formed ideas and is based on the following approaches: it is argued that accounting tools are an important component of any paradigm of reserve management, the only formalized information tool for disclosing the real state of the security of the capital employed by an enterprise; the formation of reserves is a consequence of one of the principles of accounting – the assumption of continuity of an enterprise, embodied in the modern concept (paradigms) of sustainable development. Using general scientific and interdisciplinary methods of cognition, traditional methods for historicalanalytical analysis (historical and retrospective, historical and comparative methods) and the techniques special for the sphere of accounting, the theoretical generalization was conducted of systematic approaches to organization of computational practise, evolutionary disposition of reserve and regulatory articles in accounting system and their characteristic positioning in separate accounting concepts and theories. A separate component of the study is the historiographical analysis and assessment of accounting reservation in unexplored works of Western Ukrainian theoreticians and in the practice of accounting. On the basis of the performed exploration, the following reasoning was provided regarding the author's conclusions about the appropriateness of the use of certain aspects of the historical developments in respect of regulatory principles in modern norms and regulation in any system of accounting standardization and the suggestions were substantiated about ways to adapt public accounting and financial reporting needs of modern economic conditions. On the basis of the received results, the expediency of use of approaches and techniques of organic and econometric balance theories was substantiated for the development of modern accounting reserve and regulatory objects, which confirms the relevance of research of such direction in general, and of this one in particular.Item State regulation and strategic development management of enterprises of state sector: methods and mechanisms improvement(Видавництво Львівської політехніки, 2019-02-28) Yaremko, I.; Lviv Polytechnic National UniversityIn this article, conceptual frameworks and practically used regulating instruments, methods and mechanisms of state regulation of strategic development of public interest enterprises of the national economy are summarized and analyzed. The matter of concepts, which form specifically directed towards strategic development of bodies of state administration in modern world’s usage, are evaluated from the perspective of Ukrainian economy. Efficiency of particular methods and instruments of state mechanisms are evaluated from the standpoint of their permanent influence on the efficiency of the nationwide processes of prolonged economic growth and the achievement of economic entities of both capabilities of competitive ability and investment prospects. The hypothesis of the research is the assumption that the use of a foreign experience in developing of modern theoretical and conceptual, and applied designs will facilitate the development of adjusting instruments for Ukrainian economy to influence strategic development of sectors of national economy and of public interest enterprises. In this article, main problems are analyzed and the ways of formation of adaptive state regulation and management of strategic prospects of economic patterns development in the context of worldwide market of capitals and investments are suggested. It can guarantee their capability growth and consolidate their strategic positions of Ukrainian economy. The system of state leverages are notionally studied in a sole context with a goal-directed corporate management and argued that such a context will provide creation of coordinated economically-financial mechanism and selection of the instruments to increase the efficiency of state regulation of strategic development of national enterprises.Item Financial management of the enterprise economic potential(Видавництво Львівської політехніки, 2019-02-28) Yaremko, I.; Kantsir, I.; Plekan, M.; Lviv Polytechnic National UniversityDrawbacks of the basic principles of management of financial and economic potential in the national platform are defined. The mechanism of approximation of modern concepts of financial management of the economic potential is specified and proved. The analysis of principles and tools in the systems of financial management of the intangible potential (intangible assets, brand, customer equity, inner generated goodwill) is carried out and possibilities of their implementation in Ukrainian enterprises are assessed. Author’s opinion regarding the key objects of the financial management of business reputation, intangible assets, and market constituent of the aggregate capital of the enterprises of the national economy is presented, algorithms to measure the intangible constituent of the enterprise value for administrative purposes have been formulated.Item Assessment of governmental bodies officials activity results based on factor model development(Lviv Politechnic Publishing House, 2017-01-20) Yaremko, I.; Karkovska, V.; Lviv Polytechnic National UniversityThe article demonstrates a factor model of due performance of all norms and rules by officials in a governmental body. It singularizes the following basic indices of the factor model: index of official’s adherence to rules and norms and performance of them; index of adherence to rules and norms and performance of them during inspection in a governmental body by an employee of an organization, performing the inspection; index of safety of governmental bodies, covering the whole of statistic reporting regarding violations of this governmental body. It substantiates the opportunity of using the factor model for assessment of governmental officials’ activity results.Item Процеси капіталізації корпорацій та їх відображення у звітності(Видавництво Львівської політехніки, 2017-03-28) Яремко, І. Й.; Лемішовська, О. С.; Yaremko, I.; Lemishovska, O.; Національний університет «Львівська політехніка»; Lviv Politechnic National UniversityРозглянуто зміст вартісних критеріїв в управлінні процесами капіталізації корпорацій, зміст формалізованих у фінансовій звітності показників, їхню вартісну спрямованість та розкрито характеристику показників й індикаторів у системах і моделях створеної вартості підприємством. Окреслено можливості інтеграції інстру- ментарію вимірювання вартісних параметрів і традиційних показників фінансової (корпоративної) звітності.