Перегляд за Автор "Nitsenko, Vitalii S."
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Документ Accounting of transaction expenses of economic entities(2017) Nitsenko, Vitalii S.; Mukoviz, V. S.; Sharapa, O. M.; Ніценко, Віталій Сергійович; Муковіз, В. С.; Шарапа, О. М.; Ниценко, Виталий СергеевичUrgency of the research. Transaction expenses are non-visible, non-obvious costs. They are hidden between other overhead costs of the enterprise and expenses of the period. But, despite the invisibility, transaction expenses can have a significant impact on the costs level and financial results of the enterprise, as well as on unit cost and, ultimately, on the price competitiveness. Target setting. Currently, basis for managerial decisions of enterprise is formed by accounting information. Respectively, to ensure economics growth and crisis overcome, accountancy impartiality, completeness and reliability of financial reports are key elements that needed. Taking into account contradictory socio-economic transformations and the most valuable global trends and that is based on institutional economic theory, a thorough study of the identifying process of transaction expenses, is required. Analysis of recent researches and publications. An issue of transaction expenses is relatively new to our country’s scientific scope. This question is researched by such scientists as S. Arkhiperev, M. Danko, O. Kantsurov, A. Chukhno and some others in theirs work. Uninvestigated parts of general matters defining. Incurrence of the transaction expenses of the enterprise requires comprehensive scientific research as their factors are still unknown at the scientific level. The research objective. To reveal the essence and causes of incurred transaction expenses at the enterprise. The statement of basic materials. This article only reveals methodological features of some transaction expenses, those are possible to detect and estimate through accounting, the ones actually incurred costs recorded in primary documents and disclosed in the financial statements, but are not classified as transaction costs. Conclusions. The main factors of transaction expenses occurrence are uncertain behavior of subjects of economic relations, pursuance of established social norms, ensuring rights and interests implementation and protection of subjects of economic relations and society. Reasons for transaction expenses occurrence predetermined by institutional factors but their extent formed considering market factors.Документ Additional opportunities for the systematization of the marketing research for resource conservation practice(2018) Nitsenko, Vitalii S.; Mardani, Abbas; Kuksa, Ihor; Sudarkina, Lyudmila; Ніценко, Віталій Сергійович; Ниценко, Виталий СергеевичEconomic development of agricultural enterprises can provide the implementation of measures aimed at industrial resources conservation. Apart from the need for significant one-time investments that accompany resources’ economy at enterprises, there are no methodological grounds for assessing the effectiveness of the technology of rational resource use. The goal of the research is to develop methodical tools to determine technical and economic parameters for an advanced system of resource-saving measures. The period under investigation is 2014–2016, the number of enterprises under analysis is 96. To define the rules of choosing solutions on the base of games theory, taking into account information and expectations of agrarians, the analysis is performed based on the Laplas, Bayes, Sewidzh and Hurwitz criteria. Calculated values of the enterprises’ potential advantages, rep-resented as an attribute for analytical grouping, allowed to define optimal strategies for designing a policy of production resources conservation. The demonstration partition of the whole set of enter-prises is performed according to the suggested methodology. The data obtained as a result of criteria estimation allows us to draw conclusions about the most probable actions of grain producers in the situation of uncertainty, which enables us to identify typical effectiveness parameters of the system and to assess the prospects of the resource conservation policy.Документ Additional opportunities for the systematization of the marketing research for resource conservation practice(2018) Nitsenko, Vitalii S.; Mardani, Abbas; Ihor, Kuksa; Sudarkina, Lyudmila; Ніценко, Віталій Сергійович; Ниценко, Виталий СергеевичEconomic development of agricultural enterprises can provide the implementation of measures aimed at industrial resources conservation. Apart from the need for significant one-time investments that accompany resources’ economy at enterprises, there are no methodological grounds for assessing the effectiveness of the technology of rational resource use. The goal of the research is to develop methodical tools to determine technical and economic parameters for an advanced system of resource-saving measures. The period under investigation is 2014–2016, the number of enterprises under analysis is 96. To define the rules of choosing solutions on the base of games theory, taking into account information and expectations of agrarians, the analysis is performed based on the Laplas, Bayes, Sewidzh and Hurwitz criteria. Calculated values of the enterprises’ potential advantages, rep-resented as an attribute for analytical grouping, allowed to define optimal strategies for designing a policy of production resources conservation. The demonstration partition of the whole set of enter-prises is performed according to the suggested methodology. The data obtained as a result of criteria estimation allows us to draw conclusions about the most probable actions of grain producers in the situation of uncertainty, which enables us to identify typical effectiveness parameters of the system and to assess the prospects of the resource conservation policy.Документ Assuring appropriate environmental status of the main agricultural inputs: European experience and outlook for Ukraine(2019) Udova, Lyudmila; Nitsenko, Vitalii S.; Yevdokimova, Olha; Ніценко, Віталій Сергійович; Ниценко, Виталий СергеевичThe development of the agrarian sector of Ukraine depends on the efficient use of natural resources potential, which is the basis for agricultural production. At the same time, agricultural producers must also comply with the requirements of conservation and preservation of the ecological components of the environment. Contemporary state of Ukraine is characterized by excessive use of natural resources. The research results indicate that in Ukraine, almost a ton of natural resources is spent per unit of GDP, but in the USA it is only 3 kg. In Ukraine, the total energy consumption per unit of GDP is 3.5 times higher than in Poland, and 8.3 times higher than in developed European countries (Ivanyata, 2012). Land used for agricultural production is a significant component of the natural-resource potential of the agricultural sector. It consists of 41.5 million hectares of agricultural land (68.8% of the territory of Ukraine), including 32.53 million hectares of arable land (53.9%), 7.8 million hectares of natural grazing land – hayfields and pastures (13%). The plowing of agricultural land has reached 72%, and in some regions it is more than 88%. Unproductive land is being cultivated, including riverine meadows, pastures and land slope. If Ukraine occupies 5.7% of the territory of Europe, 18.9% is agricultural land and 26.9% is its arable land. The effectiveness of the use of land in Ukraine is considerably lower than in average for Europe (Verkhovna Rada of Ukraine, 1998).Документ Automatic Information System of Risk Assessment for Agricultural Enterprises of Ukraine(2019) Nitsenko, Vitalii S.; Mardani, Abbas; Streimikis, Justas; Ishchenko, Mykola; Chaikovsky, Marina; Stoyanova-Koval, Svitlana; Arutiunian, Ruzanna; Ніценко, Віталій Сергійович; Ниценко, Виталий СергеевичAn information system (IS) for analyzing, assessing risks and their impact on the economic activity of agribusiness in Ukraine is developed. The Global Administrative Risk Management System can use this information system or its parts as a component. A new method for designing IS for risk analysis and assessment in the sphere of agriculture is suggested. An original mathematical model of such an IP is used. This mathematical model is specifically designed to reduce the IS resources’ expenditures. A significant reduction in the volume of calculations per unit of time has made it possible to significantly simplify IS and to reduce the price of hardware and standard IS software. This makes the information system an affordable budget option for information support of small and medium-sized agricultural enterprises in Ukraine. To create a risk management model, it is suggested to separate the system of management and decision making and the system of risk monitoring. These two systems have different tasks and are implemented by fundamentally different mathematical algorithms. The risks of most agricultural projects have a high degree of uncertainty. Therefore, even the composition of the risks’ set is dynamic. All possible risks are suggested to be passed through the monitoring procedure. To do this, a separate software unit with an autonomous security system should be used. Models of the codomain of risk change are presented where the specified region is a nonstationary scalar or vector field. An improved scheme of designing AIS for analysis and risk assessment in agriculture was suggested, which allowed significantly reducing the IS resources expenditures. Significant decrease in the volume of calculations per unit of time allowed significantly simplifying and cheapening the hardware part of the AIS. This made the use of AIS an affordable budget option for the information support for small and medium-sized farms in Ukraine. The developed AIS for the risks analysis and assessment and of their impact on the economic activity of the agro-enterprise was tested in Odessa and Mykolaiv regions.Документ Budgetary revenue structure at central level of public administration in the federal countries(2018) Rekova, Nataliia; Dolozina, Iryna; Nitsenko, Vitalii S.; Zaitsev, Yurii; Zamlynskyi, Victor; Ніценко, Віталій Сергійович; Ниценко, Виталий СергеевичIndicators of the central government budgets were analysed in the article with use of calculation of shares of various categories and subcategories of revenues for the purpose of identification of structural features and the directions of structural transformation of budgetary revenue at central level of public administration in the federal countries from 2000 till 2015. The similarity and distinction of structures were revealed during the cluster hierarchical analysis and calculation of the Ryabtsev index. It is proved that there is no unambiguous interrelation between federal type of governance and sources of revenue of central budget. It was also revealed that budgetary revenues in the developed federal states were stabler whereas the most essential structural changes were noted in the countries with emerging economy, and the common phenomenon was distribution of receipts from taxes on income and profit and also taxes on internal operations with goods and services between budgets of various levels and also fixing taxes on the international operations to the central budget. It is found that significantly the tendency to changing in level of fiscal decentralization in federal states is not observed, except for the Russian Federation, in which financial autonomy of regions and local authorities testifies more likely about financial (so – and administrative) centralization.Документ Business model for a sea commercial port as a way to reach sustainable development goals(2017) Nitsenko, Vitalii S.; Nyenno, Iryna M.; Kryukova, Iryna; Kalyna, Tatyana; Plotnikova, Mariia; Ніценко, Віталій Сергійович; Ниценко, Виталий Сергеевич; Ненно, Ирина Михайловна; Нєнно, Ірина МихайлівнаThe aim of the article is to suggest a monitoring tool for a business model to assess performance and meet sustainable development goals and indicators for the sea commercial ports. According to the 2030 Sustainable Development Agenda, building resilient infrastructure, promoting inclusive and sustainable industrialization and fostering innovation is one of the seventeen goals set forward. We assume that added value is the key aim of any business model creation, while business model itself is recommended to be based on multidimensional innovation and complementary assets of business.The multidimensional innovations include: market innovation, product innovation and process innovation. The introduction part here presents the description of the business model development roadmap. For the specific case of a trade port case the business model rests on four blocks: the system for added value generation, value suggestion, clients and financial model. The complementary assets’ list is presented for such a sea commercial port. Qualitative and quantitative indicators of the sea trade port business model performance are tracked down. Business model sustainable development for a sea commercial port is described. Value added is considered as the indicator of sustainable development on both micro- and macrolevels.Документ Conceptual modeling of agri-food market development under economy’s globalization(2017) Bilan, Yurii V.; Nitsenko, Vitalii S.; Samoilyk, Yu. V.; Білан, Юрій В.; Ніценко, Віталій Сергійович; Самойлик, Ю. В.; Ниценко, Виталий СергеевичUrgency of the research. Industry-specific features are the core aspects in the development of economic systems, thus, each segment of the national market must be considered taking into account these specific features. Target setting. Globalization of the economy brings in new challenges to national economy. New development determinants and mechanisms of the agro-food market arise under the conditions of economy’s globalization, thus requir-inge additional research. Actual scientific researches and issues analysis. Development of the agri-food market attracts attention of many scholars. In particular, related questions have been considered by O. Hubar, V. Virchenko, Y. Pryhozhyn, A. Toynbee, O. Spengler, O. Berezin, N. Datsenko, Ye. Kyrylyuk, T. Burns, DeVillé, I. Skavronska, M. Šoltés and others. Uninvestigated parts of general matters defining. The main determinants, methods, levers and preconditions for the development and effective integration of the national agri-food market into the international space and global environment. The research objective. The purposes of the study are: - to reveal the essence of the agri-food market development; - to identify the peculiarities of this process under the conditions of economy’s globalization; - to identify the synergies and developments in the functioning of the agri-food market; - to construct a conceptual model for the development of the agri-food market in the context of economy’s globalization. The statement of basic materials. The article offers the authors’ own approach to the category “development” taking into account the globalization approach, The conceptual model of the agri-food market development under the conditions of economy’s globalization has been developed and presented here. Conclusions. The conceptual model of the agri-food market includes such elements as the vector of development, the preconditions for development, the scope of development, the level of development, the groups of levers and methods, the result of development. An efficient model involves systemic development, which has a stable vector, based on the synergy effect and internal potential of the economic system and it also encompasses the global level.Документ Criteria for Evaluation of Efficiency of Energy Transformation Based on Renewable Energy Sources(2018) Nitsenko, Vitalii S.; Mardani, Abbas; Streimikis, Justas; Shkrabak, Iryna; Klopov, Ivan; Novomlynets, Oleh; Podolska, Olha; Ніценко, Віталій Сергійович; Ниценко, Виталий СергеевичIn the context of shortage of natural resources in Ukraine, the problem of evaluating efficiency of the implementation of renewable energy sources (RES) becomes of particular importance and comes in first place, since its solution will reduce the energy dependence of the state. Theoretical, methodological and practical issues of diversification of energy sources and evaluation of their effectiveness have found their development in modern works of domestic and foreign scientists. However, methods proposed by the scientists for evaluating efficiency of the transformation of energy consumption based on RES are purely theoretical and do not fully allow to determine the current state and directions of diversification of energy sources. The research is aimed at improving methodological support and developing criteria for evaluating the efficiency of energy consumption transformation based on RES. The article considers the main methods of evaluating efficiency of involving RES in the energy consumption of the state, region and enterprise. Advantages, drawbacks and perspectives of diversifying energy sources based on RES are shown. The system of criteria for evaluating effectiveness of energy consumption transformation based on RES is proposed. It is based on economic, environmental and social efficiency.Документ Current state of world alternative motor fuels market(2016) Havrysh, Valeriy I.; Nitsenko, Vitalii S.; Гавриш, Валерій Іванович; Ніценко, Віталій Сергійович; Гавриш, Валерий Иванович; Ниценко, Виталий СергеевичThe relationship between social formations and energy resources consumption, key world trend of the motor fuels market have been explored. Economic factors that affect production and use of alternative motor fuels are studied. National features of the alternative fuels market are outlined.Документ Development of agrarian sector of economy in the conditions of transformation of patterns of ownership(2019) Dankevich, Andrii; Nitsenko, Vitalii S.; Mardani, Abbas; Ponomarova, Maryna; Ніценко, Віталій Сергійович; Ниценко, Виталий СергеевичThe process of land reform during the 1990-2014 triggered the transformation of property relations. In agriculture, there were created new market-oriented economic structures in terms of size and specialization, which use the land leased from farmers. At the same time, the issue of forming effective forms of farming in terms of production and investments and resolving important social and economic issues based on this is the important task of economic science. Thus, L. Zastavnyuk and V. Zigry note that “despite a number of important institutional, economic and legal measures related to the transition to private ownership of land and its transfer to the ownership of farmers, the formation of market-oriented economic structures and achievement of certain positive developments based on this, the agriculture has long been in a critical state” (Zastavnyuk, 2011).Документ Energy aspect of vertical integration in agriculture(2017) Bilan, Yurii V.; Nitsenko, Vitalii S.; Havrysh, Valeriy I.; Ніценко, Віталій Сергійович; Ниценко, Виталий СергеевичThe paper investigates the state of energy aspects of agricultural integrated companies. The study proved that the integration in the agricultural and industrial complex should be viewed more broadly including bioenergy production. The scheme of relationships within vertical integration has been developed. The comparative efficiency of vertically integrated and non-integrated companies has been examined. Farms and agro-food processing facility strive to reduce energy dependence. On the basis of researches, a new scientific definition has been suggested: an agro-energy company or the agro-energy vertical. For the agro-energy company, the ways of vertical and horizontal integration building have been considered. The authors' vision of the feasibility of alternative fuel production has been presented. Efficiency of biogas production and its utilization (including by-product) has been calculated. It has been proved that the use of by-products increases the profitability of biofuel production.Документ Enhancing the stability of a vertically integrated agroindustrial companies under uncertainty(2016) Nitsenko, Vitalii S.; Havrysh, Valeriy I.; Ніценко, Віталій Сергійович; Гавриш, Валерій Іванович; Ниценко, Виталий Сергеевич; Гавриш, Валерий ИвановичThe paper presents an analysis of the main provisions of uncertainty and its relation to the category of risk. On the basis of empirical research major uncertainties and risks, and their impact on agricultural enterprises, processing plants and vertically integrated structures are defined.Документ Evaluation of factors influencing labour performance of machine-building enterprises in mining industry(2018) Olejarz, T.; Nitsenko, Vitalii S.; Chukurna, O.; Mykhailova, M.; Олеяж, Т.; Ніценко, Віталій Сергійович; Чукурна, О. П.; Михайлова, М. В.; Ниценко, Виталий СергеевичThe article is devoted to the investigation of factors influencing labour productivity of machine-building enterprises in mining industry and to their evaluation in order to increase the competitiveness. To develop ways to increase the competitiveness of engineering enterprises within the same mining industry by the means of increasing their labour productivity. To determine the relationship between labour productivity at engineering enterprises of mining industry and return on assets as well as return on sales using correlation analysis. To ground and to explain the indicator of labour as basis for the formulation of quantitative and qualitative indicators used in further assessment of production competitiveness at machine-building enterprises.Документ Financial reporting in hyperinflationary economies(Одеський національний університет імені І. І. Мечникова, 2018) Zhebrichuk, Anastasia V.; Nitsenko, Vitalii S.; Ніценко, Віталій Сергійович; Ниценко, Виталий СергеевичDuring inflation, the purchasing power of money decreases so that the comparison of amounts from transactions and other events that occurred in different periods of time, even in the same reporting period, becomes invalid. Financial reporting in hyperinflationary economies cannot authentically reflect the results of the company, so it should be listed with regard to indicator of inflation.Документ Global dominants of Chinese trade policy development: Opportunities and threats for cooperation with Ukraine(2019) Raišienė, Agota Giedrė; Yatsenko, Olha; Nitsenko, Vitalii S.; Karasova, Nataliia; Vojtovicova, Anna; Ніценко, Віталій Сергійович; Ниценко, Виталий СергеевичGrowth of PRC’s influence as a leading trade country has consequences for its trading partners; at the same time, over the past years China has become one of Ukraine’s major trading partners. Studying current specificities of the countries’ bilateral trade, opportunities and threats relating to it, developmental perspectives of trade-economic cooperation between Ukraine and PRC therefore certainly warrents further research. This article’s aim is to study specificities of trade-economic cooperation between Ukraine and PRC; to ascertain dependence between national economic growth and the export to China; and to define strategic tasks of the countries’ cooperation for the time period until 2030. The main factors which influence strategic development of partner economic relations between Ukraine and China are determined on the basis of SWOT-analysis. A significance of China as a trade partner of Ukraine is defined and institutional basis for their trade relations is described. Direct dependence between trade turnover and gross domestic product of the countries is determined on the basis of modeled data using empiric gravitation model tools. Prospective directions of trade-economic relations are defined.Документ Global dominants of Chinese trade policy development: Opportunities and threats for cooperation with Ukraine(2019) Raišienė, Agota Giedrė; Yatsenko, Olha; Nitsenko, Vitalii S.; Karasova, Nataliia; Vojtovicova, Anna; Ніценко, Віталій Сергійович; Ниценко, Виталий СергеевичGrowth of PRC’s influence as a leading trade country has consequences for its trading partners; at the same time, over the past years China has become one of Ukraine’s major trading partners. Studying current specificities of the countries’ bilateral trade, opportunities and threats relating to it, developmental perspectives of trade-economic cooperation between Ukraine and PRC therefore certainly warrents further research. This article’s aim is to study specificities of trade-economic cooperation between Ukraine and PRC; to ascertain dependence between national economic growth and the export to China; and to define strategic tasks of the countries’ cooperation for the time period until 2030. The main factors which influence strategic development of partner economic relations between Ukraine and China are determined on the basis of SWOT-analysis. A significance of China as a trade partner of Ukraine is defined and institutional basis for their trade relations is described. Direct dependence between trade turnover and gross domestic product of the countries is determined on the basis of modeled data using empiric gravitation model tools. Prospective directions of trade-economic relations are defined.Документ Global dominents forthe development of China's trade policy: opportunities and threats for co-operation with Ukraine. Part 1 Definitive determinants of China's foreign trade(2018) Bilan, Yurii V.; Yatsenko, O. М.; Nitsenko, Vitalii S.; Білан, Юрій В.; Яценко, О. М.; Ніценко, Віталій Сергійович; Ниценко, Виталий СергеевичForeign trade policy has be-come the main factor in the development of the People's Re-public of China as a world trade leaderДокумент Global dominents forthe development of China's trade policy: opportunities and threats for co-operation with Ukraine. Part 2. Modernization of China's trade policy(2018) Bilan, Yurii V.; Yatsenko, O. М.; Nitsenko, Vitalii S.; Білан, Юрій В.; Яценко, О. М.; Ніценко, Віталій Сергійович; Ниценко, Виталий СергеевичEffective foreign trade policy of China and its accession to the WTO have had a positive impact on the country's integration into the global economy and have provided China with world leadership in terms of the main trade indicators in recent years.Документ Global Risks of Trade and Economic Cooperation of Ukraine With Countries of the Northern American Region(2019) Yatsenko, Olha; Nitsenko, Vitalii S.; Mardani, Abbas; Streimikiene, Dalia; Tananaiko, Tetiana; Ніценко, Віталій Сергійович; Ниценко, Виталий СергеевичAs a result of the study, it was determined that global challenges and risks hinder the development of trade and economic cooperation between countries. For Ukraine, which has been influenced by (я бы на писала which has faced geopolitical challenges) geopolitical challenges, the development of partnership with the countries of North America, recognized global economy leaders, is essential in terms of realizing national interests and defending state sovereignty. From the ability of Ukraine to anticipate and minimize the effects of negative exogenous, through methods of economic diplomacy, and especially endogenous factors, to isolate their components and identify trends, turning the challenges into opportunities, will depend on the country's economic growth and increased efficiency of trade and economic cooperation. The purpose of the article is to assess the impact of global risks on the formation and implementation of trade and economic cooperation between Ukraine and the countries of North America on the basis of methodological approaches of leading international economic institutions and organizations. Critical for its possible consequences for Ukraine is the protectionist US global policy, cyberattacks, disinvestment of capital due to political instability, multi-directional integration intentions and steps, changes in global flows of goods and capital. The methods of scientific research that were used to achieve the goal and to solve the tasks of the article are the following: systematic structural analysis of economic processes and phenomena, method of quantitative and qualitative comparisons, table method of calculating the degree of risks influence. The scientific novelty of the results obtained is the study of the implementation of Ukraine's trade policy in relation to the countries of North America in the context of the need for its adjustment in view of the vulnerability to the influence of factors exogenous in nature. These exogenous factors are characterized by their division into global challenges and risks. The issue that was also covered in the study is which of the parties to trade cooperation will be more affected by external factors. It is substantiated that the fall in prices for food and metallurgical products, the appreciation of the dollar, which stimulates the growth of imports of North American countries, the inter-state conflict in eastern Ukraine have less impact on cooperation with the countries of North America than changes in the structure of the World economy, the initiative of the president of the United States "to turn back" business and production from abroad to the country and inconsistency of the current structure of industrial production in Ukraine with modern requirements of technological multifacetedness.