Editorial
Introduction
Dear
colleagues, in 2021 we continue successful partnerships that have already
become a tradition and this special edition is the result of the collaborative
activity between the Independent
Journal of Management & Production (IJM&P) and West Ukranian National
University and its partners from Ukraine and Lithuania.
The
special edition proposed between this partnership, aims to use the concept of
technological, technical, environmental, social and economic problems and the
main directions of the integration of Education, Science and National
Production, and includes theoretical analysis and empirical material.
The first paper in this collection presented by Kateryna Bagatska et al. The study aims to analyze the approaches to capital formation of Ukrainian utility enterprises, to identify their impact on the financial results of entities and to formulate recommendations to ensure the efficiency of utility enterprises. In the course of the research were collected and processed empirical data of 30 utility enterprises from 11 regions of Ukraine with different economic, demographic, climatic and administrative conditions. The conducted research confirms that the capital invested in the municipal enterprises does not increase their efficiency. In order to increase the efficiency of enterprises utility and the fair distribution of municipal budget funds it was proposed to introduce the disclosure of additional information about capital formation; to strengthen the managers’ responsibility for the quality of publishing information with the introduction of special KPIs; and to conduct financial and performance audit, including in terms of capital formation.
Yurii
Matyskevic and his collegues describes the concept and background of
Blockchain technology nature, emphasizing the main features that have most
significant and even disruptive impact on separate industries and even whole
Economy including Economic Security. The contemporary challenges of this technology
are provided. In addition, the multifaced concept of Economic security is
explained, followed by the importance of this phenomenon specifically within
modern mega trends, such as Globalization and Information Society. Blockhain
impact has been researched through three main industries/functions – eCommerce,
Payments and Logistics. Conclusions of the paper suggest to use Blockhain with
another Industry 4.0 technologies (such as Big Data and Internet of Thing) to
reach maximum possible synergy.
Darya Trachova with co-authors
consider the benefits of total digitalization of the organization and
methodological support of depreciation policy process and make some assumptions
related to the concept of enterprise’s economic data protection. Since the scientific challenge is how to
effectively monitor and quickly adjust depreciation policy, the authors have
chosen methods to analyze the relations between business, government
regulation, and economic data security. In the course of the research, a survey of 376
enterprises of Zaporizhia, Donetsk and Luhansk
regions of Ukraine was conducted. To identify impact of the enterprise size on the availability of
information about individual indicators, they are grouped according to the
selected system of taxation (simplified and general). It was also
concluded that the accounting indicators can be used to quickly adjust the
depreciation policy at the state level.
Olena’s Petryk et al. reseach covers the issue of compiling the Management Report. This paper reviews the legislative framework for the preparation and publication of the Management Report and analyzes the Management Reports of domestic enterprises for compliance with regulatory requirements and the quality of these indicators. It has been defined that the lack of common normatively approved qualitative issues of the report and requirements for it are the significant problems. The results of the study prove that the Management Report should be based on the following principles: reliability and completeness, materiality, conciseness, integrity and comprehensibility; comparability of indicators.
Angelina
Roliak and her research team presented the comparative analysis of problem-based technology
application in the Danish postmodern system of pedagogical education. Authors
came to the conclusion that principles of problem-based technology use in
professional training of teachers are similar in the whole European educational
environment. The research findings imply that well-designed problem-based
learning may lead to better educational results. Moreover, European experience
in this sphere of teacher education modernization can become a valuable asset
of comparative pedagogic science.
Iryna Drozd with the group of scholars analyzed the methods, indicators and the extent
to which the study of public procurement effectiveness via bibliographic and
case studies is performed. As a result, the majority of methods cover four
components of assessing the public procurement efficiency - targeted
efficiency, cost-effectiveness, organizational efficiency, efficiency of budget
expenditures for public procurement. The authors believe that the methodology of auditing the
procurement effectiveness, taking into account the quantitative and qualitative
parameters of procurement risks, will be a useful audit tool to determine the
effectiveness of the use of public funds under individual procurements and
identify areas of cost-effectiveness for the state budget funds.
Iryna Zhurakovska’s et al. research was directed to confirming or
disproving the hypothesis that increasing tax pressure on the forest industry
encourages the irrational use of forest resources to cover tax payments. The
purpose of the study was to develop a methodology for identifying the impact of
taxes on the activities of forest enterprises in Ukraine, social and natural
capital. The study identified the causes
of the increased tax burden and the impact of this process on forest conservation.
Olena Antoniuk with scientists’ group analyzed the
development of the institutional framework for the provision of audit services.
The authors correlated the classification of audit services in normative
documents, including documents of the
professional organization of auditors. The issue of institutionalization was
considered in the context of the interaction of accounting problems at the
national level in Ukraine and the practice of auditors. It has been proven that
the provision of accounting services is a priority in the activities of
auditors. The conclusion of this paper helps to identify vectors in the
development of a regulatory framework of
audit services national level.
Anatolii Tryhuba and his co-authors invastigated the state of science and practice
of making managerial decisions in agricultural production projects. The
expediency of substantiation of the influence of the agrometeorological
component of the project environment on the duration of works in the projects
of chemical protection of agricultural crops was substantiated. The approach to
the definition of fund of works time performance in the projects of crops
chemical protection taking into account changing events of an
agrometeorological component of the project environment was offered. The
peculiarity of this approach is that it provides for the formation of databases
and knowledge for planning work in chemical protection of agricultural crops.
It is established that the duration of agrometeorological determined daily fund
of time for work in projects of chemical protection of agricultural crops is
variable both during the life cycle of the project and in certain periods of
its implementation, which is reflected by the relevant distribution laws.
Marius Laurinaitis and his team substantiate that electronic financial services are of key
importance in the EU. The purpose of this article is to focus on actual legal
instruments used by EU financial institutions and FinTech agencies in the
digital environment for client identification and major problems faced by
FinTech companies rendering modern financial services. The authors find out
that the complex legal regulation of the field has been extended to include
such concepts as customer due diligence, simplified customer due diligence,
enhanced customer due diligence and customer identification in physical
absence.
The aim of Volodymyr Metelytsya’s et al research is to identify the
influence of institutionalism on the accounting profession in Ukraine, in
particular, to establish and assess the factors of such influence, its tools,
characteristics and forecasting, on this basis, the prospects for the
development of the institution of the accounting profession with an emphasis on
the agricultural industry. Institutional impact on the accounting profession
and its consequences are revealed through the use of a historical approach in
research.
The study by Nataliia Syrotenko et al. examines
the features of environmental disclosures in the management reports of medium
and large enterprises of Ukraine, as well as non-financial reports of leading
global companies. The researchers highlight the positive aspects and
problematic issues in terms of information content, provide recommendations to
improve approaches to the environmental disclosures and enhancement of the
quality and public confidence in the reports. In order to monitor the environmental
situation in Ukraine, it is recommended to disclose environmental information
to all enterprises; to create a model report with the inclusion
of a list of mandatory indicators of public importance and additional industry
indicators; to strengthen responsibility for improper information and incomplete
disclosure and concealment of significant financial and non-financial
environmental information; to introduce the statutory audit of
management reports.
Analytical study of Julia Grinenko’s team is based on current regulatory and
judicial practice and examples of tax dispute resolution in the United States
and Ukraine. The results showed that the Ukrainian normative judicial practice
is in the stages of establishment and needs further research. Analysis of
statistical information shows that tax disputes in Ukraine focus on
"technical errors" and the withdrawal of capital to countries with low
tax jurisdiction. In contrast, the United States tax disputes focus on
intra-corporate transactions. The research is based on the requirements of the
fundamental documents of the
Organization for Economic Cooperation and Development (OECD) and by the United
Nations Tax Committee (UN), International Accounting
Standards Board (IASB), Generally Accepted Accounting Principles (GAAP),
as well as on statistical data obtained in the
process of analysis of tax authority reporting.
Olha Balabash with the group of scholars substantiate the theoretical and
methodological support for the formation and implementation of the content
strategy of a construction company. The
article considers the formation of content strategy, its place in the
management of communications of the enterprise. An analysis of trends in the
real estate market of Ukraine is carried out. The article proposes the
procedure for analysing the web-system of a construction company based on
attendance indicators and search activity, which allows identifying alternative
sources of traffic and developing appropriate measures to manage communications
of the enterprise in order to achieve their efficiency. The practical
significance lies in the fact that the developed recommendations for the
formation of the communication strategy of the construction company can be
further used to intensify the promotion of the company's services in the real
estate market and attract investment.
Nataliia Semenyshena with her co-authors aim at establishing the presence of
a causal relationship between the historical development of the accounting
system (its modification) with management revolutions, identification of new
characteristic features and accounting functions arising from changes in
management approaches and requirements for accounting information for
management purposes. Achieving the goal of the study involves identifying
opportunities for further improving the accounting system based on the
experience of its genesis under the influence of managerial revolutions. The
methodological basis of the study is the dialectical method of cognition. The
use of the historical method allowed to establish the logical dependence of the
evolution of accounting on the requirements of the management system.
Analytical and systematic methods were used to identify and form descriptions
of the relationship of the accounting system in budgetary institutions with the
processes of management system transformation and management revolutions. The
impact of managerial revolutions on the accounting system in Ukraine and their
consequences are established on the basis of an empirical generalization of
historical archival and literary descriptions, as well as a critical analysis
of the regulatory regulation of accounting, its norms and practices. The existence
of a direct influence of managerial revolutions on the content, requirements,
principles and methods of accounting is justified. The above result is based on
the results of the analysis of the historical content of accounting, its
evidence (accounting documents), as well as the assessment of the functions of
the persons who carried out the accounting. The study of works on the history
of accounting made it possible to assess the genesis of the introduction of the
institutional approach and accounting as the basis for its transformational
changes aimed at strengthening compliance with management needs. The study
showed that accounting is changing under the influence of transformations in
management, changes in its requests, determined by the existing needs of
management.
Yuliia Karpenko’s article consideres
the process of forming an enterprise strategy in the following stages: analysis
of the external and internal environment of an enterprise, formation of a
system of enterprise goals, assessment of alternative development strategies
and the choice of one of them, implementation of the chosen strategy, and
adjustment of the strategy. It is proposed to analyze the external environment
in accordance with the concept of the industry life cycle. The analysis of the
life cycle of the agricultural industry in Ukraine establishes that according
to most of the characteristics it is at the stage of maturity. The industry has
relationships between producers and business consumers, enterprises receive
average profits and specialize in the production of certain types of
agricultural products of sufficiently high quality, and there are processes of
gradual ousting of competitors from the market.
It is proposed to agricultural enterprises as a possible strategy to
implement a stabilization strategy that best suits the conditions of the
external environment.
Viktoriia Fabiianska et al. conducted
a study of the modern concept of professional skepticism of an auditor in
Ukraine to develop proposals in accordance with the main directions of its
development and improvement based on positive foreign experience. The authors
substantiated the need to develop a separate working document for the auditor,
which should contain a list of questions to summarize information on the use of
professional skepticism in the audit process to feel confidence that the audit
engagement was carried out with a high level of professionalism and professional
independence.
Yuliia
Samborska-Muzychko et al. studied the conditions and prospects for the
development of the state sector of the Ukrainian economy and determined the functions and tasks of state-owned
enterprises in a transformational economy. The dynamics of the public sector
share in the country's economy was analyzed, and the possible causes and consequences of these structural
and dynamic changes were characterized. The results of the study are
the proposed classification of types from state-owned enterprises, which is the
basis for differentiating their functions and tasks depending on the goals of
education, the characteristics of the activity, the structure of ownership, and
the strategic priorities of the country's development.
Tetiana Prylipko et al. in the conducted research proposes modes of sterilization of meat pate from turkey meat, determined
by the method in which the actual lethality Ff relative to the microflora
should be equal to or exceed the required lethality of the sterilization
process Fn (Ff ≥ Fn) canned turkey pate. The results of the study of the
dependence of the kinetics of biochemical reactions on the thermal, chemical
and mechanical sensitivity of the processed product, on pressure, temperature and chemical potential are presented. It is
established that as a modification for the processed products it is necessary
to solve thermohydromechanical equations with the corresponding initial and
boundary conditions in addition to the transfer equation for each scalar quantity.
Inna Тryhuba’s group investigated the current
scientific and methodological principles of project management. It was
established that the existing models and methods could not be used to control
the configuration of integrated projects for the creation of logistics systems.
To control the configuration of integrated projects for the creation of
logistics systems, the use of project management theory and system-factor
principles was envisaged. Based on the proposed model, the impact of internal environment
factors of integrated projects for the creation of logistics systems on changes
in the configuration object No. 4.1 (a specialized tank truck for transporting
perishable goods) was assessed.
We would encourage readers to
continue this development by submitting themed in various fields of knowledge
papers to future issues.
As Chief and Quest Editors, we would like to thank our co-editors and
the contributors, as well as the other members of the editorial collective who
have provided support and encouragement. Moreover, that they have contributed
to the Journal in recognition of the international scientific community. We
appreciate the intense participation of all colleagues, which has made our
journal become a place of wide dissemination of knowledge.
We hope that our effort in publishing this Special Edition will be
useful to our subscribers, as well as to the international scientific
community.
The following content will be
presented with the titles, authors and the pages of all of the articles
published in this edition issue.
EDITORIAL VOLUME 12, ISSUE 3 (s349-s358)
Paulo Cesar Chagas Rodrigues, Nataliia Semenyshena
DOI: http://dx.doi.org/10.14807/ ijmp.v12i3.1279
Efficiency
of capital formation of utility enterprises: the case of Ukraine (s001-s018)
Yulia Slobodyanik, Kateryna
Bagatska, Hanna Silakova,
Liudmyla Krot, Alina Korbutiak
DOI:
http://dx.doi.org/10.14807/ijmp.v12i3.1501
Blockhain
impact on economic security (s019-s040)
Yurii Matyskevic, Zaneta
Simanaviciene, Iryna Belova, Kateryna Fen, Yevheniia
Skljar
DOI:
http://dx.doi.org/10.14807/ijmp.v12i3.1493
Conceptual
framework for digitization of depreciation policy (s041-s053)
Darya Trachova, Svitlana
Diachek, Nataliia Vyhovska, Olha Havryliuk, Halyna Chaban, Tetiana
Kadatska
DOI:
http://dx.doi.org/10.14807/ijmp.v12i3.1539
Management
report as a component of nonfinancial reporting in Ukraine: theory and practice
of drafting (s054-s070)
Olena Petryk, Alla Basok ,
Tetiana Marenych, Natalia Yatsenko, Sergіy Kalinichenko
DOI:
http://dx.doi.org/10.14807/ijmp.v12i3.1523
Problem-based
learning in pedagogic tertiary education: European context through Denmark
environment (s071-s084)
Anhelina Roliak,
Hanna Dutka, Kostyantyn Mylytsya, Olena Matiienko,
Natalia Oliinyk
DOI:
http://dx.doi.org/10.14807/ijmp.v12i3.1521
Audit
assessment of the effectiveness of public procurement procedures (s085-s107)
Iryna Drozd, Mariia Pysmenna, Nataliia Pohribna, Nataliya Zdyrko, Anna Kulish
DOI:
http://dx.doi.org/10.14807/ijmp.v12i3.1522
The
impact of taxes on the reproduction of natural forest resources in Ukraine (s108-s122)
Iryna Zhurakovska, Roman Sydorenko,
Pavlina Fuhelo, Liudmyla
Khomenko, Nataliya Sokrovolska
DOI:
http://dx.doi.org/10.14807/ijmp.v12i3.1511
Institutionalization
of accounting and auditing services in Ukraine: genesis, evaluation, analysis (s123-s137)
Olena Antoniuk, Petro Kutsyk,
Iryna Brodska, Olena Kolesnikova,
Nataliya Struk
DOI:
http://dx.doi.org/10.14807/ijmp.v12i3.1530
Influence
of agrometeorological component of the project environment on the duration of
works in chemical protection projects of agricultural crops (s138-s149)
Anatolii Тryhuba, Volodymyr Ivanyshyn, Vitalii Chaban, Iryna Mushenyk, Olena Zharikova
DOI: http://dx.doi.org/10.14807/ijmp.v12i3.1531
Distance
personal identification in the on-line environment: problems of financial
institutions in the EU (s150-s166)
Marius Laurinaitis, Darius
Stitilis, Irmantas Rotomskis, Oksana Novak, Oleksii Lysenok
DOI: http://dx.doi.org/10.14807/ijmp.v12i3.1532
Institutionalization
of the accounting profession: Ukrainian case (s167-s186)
Volodymyr Metelytsya, Oleksandr Petruk, Viktoriia Rozheliuk, Inna Balla, Liubov Мedvid
DOI: http://dx.doi.org/10.14807/ijmp.v12i3.1534
Environmental
disclosures in the management report: transparency, responsibility and
communication (s187-s204)
Nataliia Syrotenko,
Nataliia Pravdiuk, Yulia Slobodyanik, Svitlana Holovatska, Tetyana Skrypko
DOI: http://dx.doi.org/10.14807/ijmp.v12i3.1535
Improving
transfer pricing in Ukraine using American experience (s205-s231)
Julia Grinenko, Dmytro Melnychuk , Larysa Mykhalchyshyna, Svitlana Belei, Nataliia Yevtushenko
DOI: http://dx.doi.org/10.14807/ijmp.v12i3.1524
Content
strategy in management of communications (s232-s242)
Olha Balabash,
Valerii Ilin, Nataliia Poprozman, Inna
Kuznetsova, Dmytro Shushpanov, Nataliia
Slavina
DOI: http://dx.doi.org/10.14807/ijmp.v12i3.1538
Accounting
institute: on the genesis and impact of management revolutions (s243-s261)
Nataliia Semenyshena,
Nadiya Khorunzhak, Inna Lazaryshyna,
Oleksandr Yurchenko, Yuliia Ostapenko
DOI: http://dx.doi.org/10.14807/ijmp.v12i3.1540
Formation
of the enterprise strategy based on the industry life cycle (s262-s280)
Yuliia Karpenko, Inna
Kuznetsova, Alla Chykurkova,
Maryana Matveyeva, Oleksandr Hridin,
Kateryna Nakonechna
DOI: http://dx.doi.org/10.14807/ijmp.v12i3.1537
Auditor's
professional skepticism: a case from Ukraine (s281-s295)
Viktoriia Fabiianska,
Petro Kutsyk, Iryna Babich,
Svitlana Ilashchuk, Roman Voronko, Svitlana Savitska
DOI:
http://dx.doi.org/10.14807/ijmp.v12i3.1529
Public
sector in the transformation economy of Ukraine: macroeconomic analysis (s296-s317)
Yuliia Samborska-Muzychko,
Iryna Parasii-Verhunenko, Oksana Pashchenko,
Liubov Budniak, Oksana Salamin
DOI: http://dx.doi.org/10.14807/ijmp.v12i3.1541
Modeling
of microbiological and biochemical processes under the conditions of steam
contact sterilization in containers of Turkey meat pate (s318-s334)
Tetiana Prylipko, Volodymyr
Kostash, Tetiana Koval,
Alina Shuliar, Volodymyr Tkachuk, Alyona Shulyar
DOI:
http://dx.doi.org/10.14807/ijmp.v12i3.1444
Peculiarities
of implementation of configuration control processes of integrated and
innovative projects of logistics system creation (s335-s348)
Inna Тryhuba, Olexandr
Ivanyshyn, Vitalii Chaban, Oksana Horobchenko, Olena
Zaika, Iryna Semenyshyna
DOI:
http://dx.doi.org/10.14807/ijmp.v12i3.1604
May 1, 2021
Prof. Dr. Paulo Cesar Chagas
Rodrigues
Chief Editor
Nataliia Semenyshena
Guest Editor