Viktoriia Ostapenko
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Assessment of the development level of information and communication infrastructure in the regions of Ukraine
Oleh Kolodiziev , Viktoriia Tyschenko , Viktoriia Ostapenko , Tetiana Kolodizieva doi: http://dx.doi.org/10.21511/ppm.16(2).2018.12Problems and Perspectives in Management Volume 16, 2018 Issue #2 pp. 134-144
Views: 1453 Downloads: 170 TO CITE АНОТАЦІЯThe influence of information is the main productive force and the subject of production for the economic systems development. Information services contribute to the competitive economy, to the provision of optimal conditions for human development, and the implementation of effective democratic procedures. The results of the socio-economic development of Ukraine testify to the growing lag of the parameters of its competitiveness from many countries of the world and to the strengthening of differentiation in the regional development. Since the regional environment today largely determines the competitiveness of the entire national economy, it becomes important to discuss the appropriate methodological tools for assessing the development level of information and communication infrastructure (ICI) in the regions of Ukraine.
Given the necessity of solving a specific problem, a methodological approach to assessing the development level of ICI is proposed, which is based on the calculations of integral indicators by the entropy method and aimed at the implementation of a group of economic regions in accordance with its defined parameters. The improved methodical toolkit takes into account consistent stages of the system for estimating indicators, which allows to analyze and evaluate the levels of ICI regions development and to obtain the value of specific digital divisions between individual regions.
The implementation of the proposed scientific and methodological approach allowed to obtain the results of the assessment of the ICI development level, to allocate regional clusters depending on the ICI development levels, to identify factors that restrain the ICI development in the regions and to propose recommendations for their elimination. -
Formation interaction and adaptive use of purposive forms of cooperation of university and enterprise structures
Olena Rayevnyeva , Iryna Aksonova , Viktoriia Ostapenko doi: http://dx.doi.org/10.21511/im.14(3).2018.05Addressing the imbalance between the existing demand for graduates of higher education institutions is aimed at strengthening the processes of integrating the education system with the business. At the same time, issues related to the system of forming and determining the appropriate forms and types of partnership between universities and business in Ukraine are becoming more urgent. That’s why the purpose of this study is to develop a methodical approach to the formation and adaptive use of forms of such interaction. A comparative marketing analysis of the national and world experience of the forms and methods of interaction between educational institutions and business is carried out. A methodical approach to the formation of interaction between higher education institutions and the business has been proposed. The directions and types of public private тpartnership in education are formed, the basis of which is the distribution of rights, responsibilities and risks between the partners of the relations. Depending on the changes in the external conditions of marketing functioning, there is a list of standard (universal) forms of interaction between universities and the business environment that make up the invariant core of such interaction and innovation-active (specific) forms that arise in connection with the expansion of university autonomy. The three-component model of the choice of the form of interaction between higher educational institutions and the business structures in Ukraine is proposed, which allows choosing the form that will be optimal considering the existing conditions.
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Assessment of institutional autonomy of higher education institutions: methodical approach
Olena Rayevnyeva , Iryna Aksonova , Viktoriia Ostapenko doi: http://dx.doi.org/10.21511/kpm.02(1).2018.07Knowledge and Performance Management Volume 2, 2018 Issue #1 pp. 72-84
Views: 867 Downloads: 427 TO CITE АНОТАЦІЯIn order to reform and modernize the system of higher education, an important step is to assess the constituent parts of the institutional autonomy of higher education institutions (HEI), which allows, on the basis of a combination of the level of autonomy of higher education systems of countries and their universities, and indicators of the quality of scientific and educational activities of the HEI, to ensure a unified approach to information and analytical assessment of university autonomy in general. This fact proves the necessity of developing a methodological approach to the assessment and management of institutional autonomy of the HEI. The authors carried out a comparative analysis of the models of university autonomy, international and national approaches to the assessment of the components of institutional autonomy such as organizational, personnel, academic and financial. The methodical approach to the evalution of the institutional autonomy of the HEI is developed. The proposed methodological approach is aimed at the formation of an information space for simultaneous comparison and assessment of the level of institutional autonomy of HEI and indicators that affect it. This approach combines the results of grouping the autonomy of higher education systems of the countries and their HEI according to homogeneous groups and the results of calculating the integral indicator of the quality of scientific and educational activity within each component of institutional autonomy, which allows to determine the position of a specific HEI on the level of autonomy in the proposed matrix of recognition of the situation.
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Management of tax system adopting to European standards
Ukraine is a social and legal state and seeks to become part of the European community. Therefore, the tax system needs to be reorganized regarding the level of financing of public goods, which will ensure the formation of financial resources sufficient for the fulfillment of the assigned functions of the state and guaranteeing citizens a sufficient standard of living. All this requires harmonization of the legal norms of Ukraine in accordance with the requirements of the European Union. Formation of tax policy in post-socialist countries has features related to the restructuring of the socio-economic system and redistributive mechanisms in the context of the formation and establishment of market relations. The aim of the work is to generalize theoretical approaches and develop practical recommendations for management of tax system according to European standards. The object of the study is the process of managing the tax system in Ukraine. The subject of the study is theoretical, methodological and practical principles aimed at managing the tax system of European standards. To solve the problems set in the work, such general scientific methods and research methods were used as analysis, economic-statistical method, synthesis, graphical and tabular method, historical methods of induction and deduction, method of theoretical generalization, system method. The conceptual approaches to the development of the tax system are proposed. The determinants of tax policy formation are determined. There are four main time stages of development of interstate cooperation in the tax area, which correspond to the waves of globalization of the world economy.
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Legal support of innovative activity of small and medium enterprises in Ukraine
Viktoriia Tyshchenko , Viktoriia Ostapenko , Alina Shapovalova doi: http://dx.doi.org/10.21511/dm.18(3).2020.03In the context of European integration, the importance of state policy in the field of innovation of enterprises, especially small and medium-sized businesses, is growing. Therefore, the state of the regulatory framework should promote the development of Ukraine’s innovation system, which will increase the amount of foreign investment and increase the welfare of the population. All this requires effective coordination between legislative institutions. The dynamic formation of the legal basis for the development of innovation activities of small and medium enterprises shows positive trends, but attempts to intensify innovation activities have not been implemented in full. The article generalizes the Ukrainian legislative and regulatory support to support the innovation activities of small and medium enterprises. The structure of the institutional basis for supporting the innovation activities of small and medium enterprises was drawn up. Problems of functioning of the national innovation system are revealed. In the process of research the following methods were used: analysis and synthesis, induction and deduction, comparison, graphical and tabular method, system method. The state of the innovation system of Ukraine in relation to the world level is determined on the basis of international indices. The directions of solving the revealed problems of innovative activity of small and average enterprises are proposed, which should be solved by means of state policy tools.
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Excise tax: analysis and problems of indirect taxation during COVID-19 pandemic
Viktoriia Tyshchenko , Viktoriia Ostapenko , Daria Ivanova doi: http://dx.doi.org/10.21511/dm.18(4).2020.02The global COVID-19 pandemic has dramatically changed the world and affected almost all aspects of the economy and society. The response to these challenges from the governments of practically all countries of the world has been actively manifested in tax measures aimed at supporting citizens and businesses. Considering the reduction of tax revenues to the budget, the regulation of excise taxation is the main tool for influencing economic and social processes in the country. The purpose of the study is to investigate the peculiarities of excise taxation in Ukraine, to identify key problems of indirect taxation and approaches of their overcoming. The concept “excise tax” and features of excise taxation in Ukraine were considered. The changes in the list of excisable groups of goods during 2020–2021 were determined. The impact of tax rates changes in groups of excisable goods for the last 5 years was analyzed. Prospects and innovations of excise tax in Ukraine were systematized. The main problems of the indirect taxation system development and the impact of the COVID-19 pandemic on the tax system, which led to the strengthening of the crisis state in the country and the slowdown of the planned economic reforms, were identified. State measures to regulate the state tax system on the example of EU countries were proposed.
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- adopting
- autonomy
- business
- cluster
- clusterization
- collaboration
- communication service
- educational activity
- European Union
- European University Association (EUA)
- excise
- forms of interaction
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