Energy-efficient house: economic, ecological and social justification in Ukrainian conditions

Enterprise innovation activity supposes coordinated technical and business processes of decision-making and its performance required for successful transformation of new product or service from concept to market. The purpose of this study is to develop valuation methods of innovative technology market potential and prospects of their introduction into the production enterprise activity.
In order to achieve this goal, we used brand new evaluation tool, this is technology audit conception, application of which increased significantly the accuracy and reliability of technology market potential evaluation. Clarification of terminological essence of technological audit allowed the authors to discover the content of technology audit components required for the market research and thereupon to develop evaluation mechanism for innovative technology market potential using technology audit. This mechanism is built on structure evaluation table of technology market potential level detection as an object of commercialization. To ensure the efficiency of practical effect of the mechanism proposed, the authors systematized and completed methods of functional analysis and scanning of market environment for the purpose of qualitative comprehensive evaluation and innovative technology market potential forecasting.
Introduction of the proposed evaluation method for technology market potential will result in the improvement of efficiency of enterprise innovation activity due to more rational distribution of available resources and immediate financing of developments with greater market potential.

The paper is devoted to research of existing variants of land reform in Ukraine towards cancelling the moratorium on the sale-purchase of agricultural lands. The authors prove that the financial function of the land is realized insufficiently, which is connected with the absence of open land market and ineffective functioning of state land regulation financial mechanism. The aim of the paper is to substantiate the directions of state land regulation in Ukraine on the basis of evaluating the economic effect of cancelling the moratorium on the sale-purchase of agricultural lands. The authors analyzed three most likely variants of land reform at the current stage of Ukraine’s economy development, and calculated economic effect from its implementation. Based on the calculations, conclusion is made about the feasibility of gradually cancelling the moratorium, which corresponds to third variant under study, which is offered to be implemented in two stages: 1) sale of state and community lands; 2) sale of private lands. Economic effect of implementing such a variant, calculated by the authors, gives a possibility to create additional annual cash flow to local budgets in the amount of 68-83 %, which is more than the revenue of other variants described in the paper. It is proven that for possibility to put the variant offered into practice, it is necessary to observe some prerequisites (organizational, financial, legal and regulatory), valuation of which enabled to offer the directions to improve state land regulation, the realization of which would favor the full functioning of agricultural land market.

The topic of Corporate Social Responsibility (CSR) has gained considerable popularity among researchers in recent decades in the Czech Republic. However, given this, no detailed study has been demonstrated on whether Czech insurance firms benefit from this. The paper uses an extensive content analysis method to investigate the impact of CSR on financial performance in 23 Czech insurance companies. These companies are included in the Czech Association of Insurance Companies, over the past years 2019 and 2020. Further, the GRI CSR Disclosure Index and correlation analysis are used. The results indicate a significant relationship between CSR disclosure and financial results. There is a linear positive relationship between CSR and ROE, and between CSR and ROA, even a significant one between CSR and ROE. The study suggests that insurance companies in the Czech Republic ought to make continuous efforts so that their CSR activities have a positive effect on their future development.