Перегляд за Автор "Atstaja, Dzintra"

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  • Ескіз
    Документ
    Ensuring sustainable development of enterprises in the conditions of digital transformations
    (2021) Demianchuk, Maryna A.; Дем'янчук, Марина Афанасіївна; Демьянчук, Марина Афанасьевна; Koval, Viktor; Hordopolov, Volodymyr; Kozlovtseva, Valentyna; Atstaja, Dzintra
    Modern enterprises are dynamically developing due to the fourth industrial revolution, contributing to the introduction of innovative infocommunication technologies in most business processes, thereby shaping and developing the digital economy. The aim of the article is to substantiate the concept of sustainable development of enterprises in the context of digital transformations. The theoretical and methodological foundations of sustainable development at different levels of the hierarchy have been determined. The concept of sustainable development of enterprises has been developed, the implementation of which is aimed at harmonizing the economic, environmental and social activities of the enterprise. The stages of the process of implementing the concept of sustainable development of enterprises are highlighted, providing for the justification of an inert, neutral, progressive or forced vector. Ensuring the implementation of the concept of sustainable development is expected through the use of applied models, in particular, the implementation of a parametric model of joint deployment of enterprise infrastructure with other infrastructure facilities in economic activity, taking into account technical, geographical, organizational and socio-economic factors to strengthen financial stability; building a model for ensuring a balanced balance between economic efficiency and environmental and social responsibility of an enterprise using a mechanism for managing transformation processes in the process of transition to sustainable development in the context of digitalization.
  • Ескіз
    Документ
    Green Financial Instruments of Cleaner Production Technologies
    (2022) Koval, Viktor; Laktionova, Olga; Atstaja, Dzintra; Grasis, Janis; Lomachynska, Iryna A.; Shchur, Roman; Ломачинська, Ірина Анатоліївна; Ломачинская, Ирина Анатольевна
    Despite the rather long period of solving environmental issues and research, the problems of attracting green financial instruments as sources of financing and stimulating the development and implementation of clean technologies have not been sufficiently studied. The aim of the study is to: conduct a theoretical analysis of the available data; identify trends and study green financial instruments and propose their classification; formulate hypotheses for the development of green financial instruments; and apply empirical methods of analysis to identify the dynamics of the development of environmental taxation in the EU budget. A theoretical analysis of available sources identified existing green financial instruments, which were classified as: (a) aimed at improving existing technologies for the production of goods and services through the development of greening and eco-modernization projects that contribute to the reduction of greenhouse gas emissions; (b) aimed at the development and implementation of innovative projects that change the technology for the production of goods and services, completely eliminating the emission of greenhouse gases. The hypotheses put forward for the study of the management of green financial instruments through the use of financial management mechanisms are formulated through theoretical analysis based on the environmental taxation of production technologies.