Kyiv National Economic University
Kiev, Ukraine
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Yevdoshchak V.I.,Kyiv National Economic University
Actual Problems of Economics | Year: 2016

The article investigates the need for accounting improvement in Ukraine considering the current eurointegration trends. Foreign approaches to accounting organization are studied and a conceptually new national 3D model of accounting is offered for the purposes of formation of favorable information environment for attraction of financial investments into the development of domestic economic entities to increase their presence at domestic capital market since this will facilitate overcoming the economic crisis and promote economic revival. © 2016, National Academy of Management. All rights reserved.

Tymchenko O.,Kyiv National Economic University | Sybirianska Y.,Kyiv National Economic University
CEUR Workshop Proceedings | Year: 2017

The fiscal authorities use ICT for PIT compliance monitoring. But the formed electronic database is not available to detect income that is paid unofficially. In the result, the great part of individuals' income is not taxed and the fiscal authorities cannot reveal it. For this purpose, it is necessary to connect the electronic databases of all tax agents. Especially it is important for the fiscal authorities to have access to the information on bank current accounts transactions of the taxpayers. The authors suggest creating the taxpayers' electronic cabinets for individuals where the information received from all tax agents including banks will have been accumulated and give recommendation as to the way this information should be used for controlling. They pay attention to the risks and problems that can occur in the process of realizing their idea.

Ivashchenko A.,Kyiv National Economic University | Sybirianska Y.,Kyiv National Economic University | Polischuk Y.,Kyiv National Economic University
CEUR Workshop Proceedings | Year: 2017

This research is aimed to analyse existing information asymmetry problems between business market participants, to define different dependences caused by the lack of information in business and develop complex approach for solving information asymmetry problems. The authors identified information asymmetry characteristic features, its role and impact on business development. The article reveals the risks and consequences of using distorted data flows for different business processes within organizations. Effects of information asymmetry on business were proven through conducted research in order to analyze problems of undertaking research activities of different educational institutions and underline features of doing business by SMEs. The authors developed the Information and Communication platform model as a way for reduction the information asymmetry level offering a complex approach for solving different types of information asymmetry problems.

Polianytsia A.,Kyiv National Economic University | Starkova O.,NTUU Igor Sikorsky KPI | Herasymenko K.,NTUU Igor Sikorsky KPI
2016 3rd International Scientific-Practical Conference Problems of Infocommunications Science and Technology, PIC S and T 2016 - Proceedings | Year: 2017

in this article are listed the most popular IoT platforms and their performances. This platforms are used to create modern IoT projects in startups, scientific projects and other useful devices for smart house etc. The article formulates basic review of hardware platforms based on user needs. © 2016 IEEE.

Hladchenko L.,Kyiv National Economic University
CEUR Workshop Proceedings | Year: 2016

This article examines the issues of accountability and transparency of government finance in Ukraine. The research explains the significance of financial accountability for the economic improvement and civil society development. The study defines the instruments that contribute to government accountability in the digital world. The key problems of ensuring financial accountability and transparency in Ukraine are analyzed. The study focuses on information and communication technology capacity in supporting government performance. The conclusions summarize the main findings of the research. © 2016 by the paper authors.

Verezubova T.,Belorussian State Economic University | Paientko T.,Kyiv National Economic University
CEUR Workshop Proceedings | Year: 2016

The financial strategy of an insurance company has a significant impact on the success of that company's activity. A well-developed financial strategy is able to decrease financial risks and guarantee the discharge of insurance companies' liabilities in the long-run. One of the main components of financial strategy is financial flow modeling. Mathematical modeling allows a more accurate determination of the financial support of the tasks envisaged in the corporate strategies of insurers. Insurance companies located in the post-Soviet region have less experience with financial flow management. These companies are more vulnerable because they do business in an economically and sociologically very undeveloped environment. The aim of this article is to explain the role of financial flow modeling in order to develop financial strategies for insurance companies in the post-Soviet region. The methodology of this research is correlation and regression analysis. The result of the research is a regression equation which is useful to predict input financial flows of an insurance company. The proposed method of calculation will be used to support forecasts of premiums and revenues from other types of insurance. © 2016 by the paper authors.

Listopadova V.,National Technical University of Ukraine | Magda O.,Kyiv National Economic University | Pobyzh V.,Institute of Mathematics of NAS of Ukraine
Nonlinear Analysis: Real World Applications | Year: 2013

It is shown that the forced Korteweg-de Vries (KdV) equation studied in the recent papers [A.H. Salas, Computing solutions to a forced KdV equation, Nonlinear Anal. RWA 12 (2011) 1314-1320] and [M.L. Gandarias, M.S. Bruzón, Some conservation laws for a forced KdV equation, Nonlinear Anal. RWA 13 (2012) 2692-2700] is reduced to the classical (constant-coefficient) KdV equation by point transformations for all values of variable coefficients. The equivalence-based approach proposed in [R.O. Popovych, O.O. Vaneeva, More common errors in finding exact solutions of nonlinear differential equations: part I, Commun. Nonlinear Sci. Numer. Simul. 15 (2010) 3887-3899] allows one to obtain more results in a much simpler way. © 2012 Published by Elsevier Ltd.

Ostrovska O.A.,Kyiv National Economic University
Naukovyi Visnyk Natsionalnoho Hirnychoho Universytetu | Year: 2013

Purpose. The purpose of this article includes: the review of the basic postulates of the theory of behavioral finance, estimation of the impact of the behavioral factors on the effectiveness of management decisions, and delineation the ways of using the concept of behavioral finance in the practice of the crisis financial management for the enterprises of the real sector of the Ukrainian economy. Methodology. The theoretical achievements of foreign and domestic scientists in the sphere of behavioral economics, behavioral finance, corporate finance, finances of enterprises of the mining complex serve the methodological basis of this research. The general scientific and special methods have been used to achieve the purpose, such as: dialectical, critical analysis, systematization and generalization of theoretical principles - during the studying of the economic essence of the subject and the forms of its manifestation, during development of the system of behavioral factors of crisis enterprises; comparison - during comparing and generalization of the global and Ukrainian practices of utilization of the theory of behavioral finance in crisis management of corporate finances, historical - in identifying specific developments in the concept of behavioral finance, statistical - in displaying the dynamics of the development of coal mining industry entities. Findings. The author proves the influence of behavioral factors on the efficiency of the functioning of corporate finance and the need for taking them into account for improvement of the efficiency of financial management at enterprises of the real sector of the economy. The behavioral factors of the crisis state of the Ukrainian enterprises have been systematized. The ways of preventing and solving the problems of agency relations and asymmetric information distribution are offered. The author defines the industry peculiarities, factors reducing competitiveness and ways of overcoming the crisis at mining industry enterprises. Originality. The ways of implementation of the basic postulates of the concepts of behavioral finance, common in foreign financial science, into practice of crisis management for enterprise finances of the real sector of the national economy are offered. The author substantiates the ways of solving conflicts of interest and asymmetric distribution of information in the sphere of corporate finance. The author's idea of the system and possibilities of consideration of the influence of behavioral factors in overcoming the crisis of finance for the real sector of economy of Ukraine has been formed. Practical value. The author suggests the ways of use of the behavioral finance theory in the practice of crisis financial management for domestic enterprises of the real sector of the economy and the mining complex. The measures for the effective development of the coal industry in Ukraine are defined. Copyright © 2014 All Rights Reserved.

Shevchuk N.,Kyiv National Economic University
Economic Annals-XXI | Year: 2014

The value of the enterprise is multifaceted economic category, and the results of its research are ambiguous and sometimes contradictory. A look at value as a criterion for the efficiency of enterprise management necessitates disclosure of its essence, because of the ability to create new value, which, in turn, needs to be improved and adapted to the practical usage of appropriate analytical tools. In this article, the reasons regarding feasibility of using the concept of economic value added as the one that is best suited to formalize and evaluate factors that direct management influence on the development of value added. In this paper, the multifactor model analysis of economic value added and its practical implementation allows defining the factors to which the processes of value formation appeared to be more sensitive. After the study of 35 industrial enterprises in Ukraine (mining and concentrating, metallurgical, machine-building, food), it was determined that the most influential are the factors that shape the yield and the level of optimality (rationality) structure of financial assets. The author argued the feasibility of index matching usage of the profitability critical importance in its actual implementation as a signal to management concerning the feasibility of the appropriate corresponding action.

Shatilova O.V.,Kyiv National Economic University
Naukovyi Visnyk Natsionalnoho Hirnychoho Universytetu | Year: 2013

Purpose: To study the processes of enterprise's strategic flexibility forming and support. Methodology: The main methods of optimization of enterprise's business portfolio in context of strategic flexibility support are: investment portfolio formation model, economic analysis, mathematical statistics and prognostication. Findings: We have defined the phases of formation process and support mechanism of strategic flexibility of an enterprise and substantiated the necessity of an enterprise business portfolio restricting in context of strategic flexibility support. Originality: The forming of strategic flexibility of an enterprise is proposed to consider as a continuous process that consists of four phases: foresight, statement, accumulation and realization. The mechanism of enterprise's strategic flexibility support in terms of enterprise's business portfolio optimization with using the modification of Markowitz's model of forming investment portfolio is described in the article. Practical value: We have suggested the optimal business portfolio structure of DP "Avtosborochnyi zavod No. 2" of AO "Automobile Company "Bogdan Motors" in terms of risks minimization. This new business portfolio structure fits the main trends of Ukrainian car market progress and contributes to enterprise's strategic flexibility.

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