Subjects -> BUSINESS AND ECONOMICS (Total: 3570 journals)
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    - BANKING AND FINANCE (306 journals)
    - BUSINESS AND ECONOMICS (1248 journals)
    - COOPERATIVES (4 journals)
    - ECONOMIC SCIENCES: GENERAL (212 journals)
    - HUMAN RESOURCES (103 journals)
    - INSURANCE (26 journals)
    - INTERNATIONAL COMMERCE (145 journals)
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    - MANAGEMENT (595 journals)
    - MARKETING AND PURCHASING (116 journals)
    - MICROECONOMICS (23 journals)
    - PUBLIC FINANCE, TAXATION (37 journals)

PRODUCTION OF GOODS AND SERVICES (143 journals)                     

Showing 1 - 137 of 137 Journals sorted alphabetically
Asia Pacific Journal of Marketing and Logistics     Hybrid Journal   (Followers: 8)
Asian Journal of Marketing     Open Access   (Followers: 5)
Australasian Marketing Journal (AMJ)     Hybrid Journal   (Followers: 4)
BMC Health Services Research     Open Access   (Followers: 22)
Capital Markets Law Journal     Hybrid Journal   (Followers: 4)
Cleaner Environmental Systems     Open Access  
Cleaner Production Letters     Hybrid Journal  
Cleaner Waste Systems     Open Access   (Followers: 2)
Consumption Markets & Culture     Hybrid Journal   (Followers: 6)
Customer Needs and Solutions     Hybrid Journal   (Followers: 4)
Direct Marketing An International Journal     Hybrid Journal   (Followers: 4)
Disaster Prevention and Management     Hybrid Journal   (Followers: 30)
Economic & Labour Market Review     Hybrid Journal   (Followers: 13)
Electronic Markets     Hybrid Journal   (Followers: 6)
Emerging Markets Review     Hybrid Journal   (Followers: 10)
European Journal of Marketing     Hybrid Journal   (Followers: 22)
Financial Markets, Institutions & Instruments     Hybrid Journal   (Followers: 38)
Food Packaging and Shelf Life     Hybrid Journal   (Followers: 3)
Foundations and Trends® in Marketing     Full-text available via subscription   (Followers: 11)
Future Business Journal     Open Access   (Followers: 2)
Global Journal of Emerging Market Economies     Hybrid Journal   (Followers: 1)
Health Services and Outcomes Research Methodology     Hybrid Journal   (Followers: 6)
Health Services Management Research     Hybrid Journal   (Followers: 16)
Health Services Research     Hybrid Journal   (Followers: 18)
i+Diseño : Revista científico-académica internacional de Innovación, Investigación y Desarrollo en Diseño     Open Access  
Independent Journal of Management & Production     Open Access   (Followers: 1)
Ingeniería y Competitividad     Open Access  
International Journal of Advanced Operations Management     Hybrid Journal   (Followers: 7)
International Journal of Bank Marketing     Hybrid Journal   (Followers: 4)
International Journal of Business and Emerging Markets     Hybrid Journal   (Followers: 1)
International Journal of Business Forecasting and Marketing Intelligence     Hybrid Journal   (Followers: 3)
International Journal of Electronic Marketing and Retailing     Hybrid Journal   (Followers: 5)
International Journal of Emerging Markets     Hybrid Journal   (Followers: 3)
International Journal of Entrepreneurial Venturing     Hybrid Journal   (Followers: 1)
International Journal of Financial Services Management     Hybrid Journal   (Followers: 1)
International Journal of Information Systems and Supply Chain Management     Full-text available via subscription   (Followers: 10)
International Journal of Inventory Research     Hybrid Journal  
International Journal of Lean Six Sigma     Hybrid Journal   (Followers: 8)
International Journal of Logistics Economics and Globalisation     Hybrid Journal   (Followers: 3)
International Journal of Managing Projects in Business     Hybrid Journal   (Followers: 3)
International Journal of Market Research     Hybrid Journal   (Followers: 14)
International Journal of Nonprofit & Voluntary Sector Marketing     Hybrid Journal   (Followers: 7)
International Journal of Pharmaceutical and Healthcare Marketing     Hybrid Journal   (Followers: 4)
International Journal of Planning and Scheduling     Hybrid Journal   (Followers: 2)
International Journal of Product Development     Hybrid Journal   (Followers: 1)
International Journal of Production Economics     Hybrid Journal   (Followers: 19)
International Journal of Production Management and Engineering     Open Access   (Followers: 4)
International Journal of Production Research     Hybrid Journal   (Followers: 13)
International Journal of Productivity and Quality Management     Hybrid Journal   (Followers: 4)
International Journal of Quality and Service Sciences     Hybrid Journal   (Followers: 2)
International Journal of Quality Innovation     Open Access   (Followers: 4)
International Journal of Research in Marketing     Hybrid Journal   (Followers: 18)
International Journal of Service Industry Management     Hybrid Journal   (Followers: 1)
International Journal of Services and Standards     Hybrid Journal   (Followers: 1)
International Journal of Services Operations and Informatics     Hybrid Journal   (Followers: 1)
International Journal of Services Sciences     Hybrid Journal  
International Journal of Supply Chain and Inventory Management     Hybrid Journal   (Followers: 7)
International Journal of Supply Chain and Operations Resilience     Hybrid Journal   (Followers: 3)
International Journal of Supply Chain Management     Open Access   (Followers: 15)
International Journal of Systems Science : Operations & Logistics     Hybrid Journal  
International Journal of Technology Marketing     Hybrid Journal   (Followers: 3)
International Journal of Trade and Global Markets     Hybrid Journal   (Followers: 2)
Internet Reference Services Quarterly     Hybrid Journal   (Followers: 33)
JCMS : Journal of Common Market Studies     Hybrid Journal   (Followers: 48)
Journal of Advances in Management Research     Hybrid Journal   (Followers: 1)
Journal of Benefit-Cost Analysis     Hybrid Journal   (Followers: 2)
Journal of Business & Industrial Marketing     Hybrid Journal   (Followers: 8)
Journal of Business Logistics     Hybrid Journal   (Followers: 8)
Journal of Business Venturing     Hybrid Journal   (Followers: 29)
Journal of Cleaner Production     Hybrid Journal   (Followers: 27)
Journal of Consumer Marketing     Hybrid Journal   (Followers: 19)
Journal of Database Marketing & Customer Strategy Management     Hybrid Journal   (Followers: 5)
Journal of Direct Data and Digital Marketing Practice     Hybrid Journal   (Followers: 6)
Journal of Emerging Knowledge on Emerging Markets     Open Access  
Journal of Entrepreneurial Finance     Open Access  
Journal of Financial Markets     Hybrid Journal   (Followers: 28)
Journal of Food Products Marketing     Hybrid Journal   (Followers: 1)
Journal of Foodservice Business Research     Hybrid Journal  
Journal of Global Marketing     Hybrid Journal   (Followers: 4)
Journal of Global Operations and Strategic Sourcing     Hybrid Journal   (Followers: 1)
Journal of Health Services Research and Policy     Hybrid Journal   (Followers: 16)
Journal of International Consumer Marketing     Hybrid Journal   (Followers: 9)
Journal of International Financial Markets, Institutions and Money     Hybrid Journal   (Followers: 19)
Journal of Loss Prevention in the Process Industries     Hybrid Journal   (Followers: 7)
Journal of Marketing     Full-text available via subscription   (Followers: 51)
Journal of Marketing Communications     Hybrid Journal   (Followers: 11)
Journal of Marketing Education     Hybrid Journal   (Followers: 7)
Journal of Marketing Research     Full-text available via subscription   (Followers: 70)
Journal of Nonprofit & Public Sector Marketing     Hybrid Journal   (Followers: 5)
Journal of Operations and Supply Chain Management     Open Access   (Followers: 6)
Journal of Political Marketing     Hybrid Journal   (Followers: 3)
Journal of Prediction Markets     Full-text available via subscription   (Followers: 1)
Journal of Product Innovation Management     Hybrid Journal   (Followers: 23)
Journal of Production Research & Management     Full-text available via subscription   (Followers: 3)
Journal of Productivity Analysis     Hybrid Journal   (Followers: 4)
Journal of Progressive Human Services     Hybrid Journal   (Followers: 1)
Journal of Public Policy & Marketing     Full-text available via subscription   (Followers: 14)
Journal of Relationship Marketing     Hybrid Journal   (Followers: 7)
Journal of Retailing and Consumer Services     Hybrid Journal   (Followers: 5)
Journal of Service Research     Hybrid Journal   (Followers: 6)
Journal of Services Marketing     Hybrid Journal   (Followers: 11)
Journal of Strategic Marketing     Hybrid Journal   (Followers: 11)
Journal of Targeting Measurement and Analysis for Marketing     Hybrid Journal   (Followers: 1)
Journal of Technology Management & Innovation     Open Access   (Followers: 5)
Journal of the Academy of Marketing Science     Hybrid Journal   (Followers: 25)
Journal of Vacation Marketing     Hybrid Journal   (Followers: 2)
Logistics     Open Access   (Followers: 1)
Logistics Journal     Open Access   (Followers: 2)
Management and Administrative Sciences Review     Open Access  
Management and Production Engineering Review     Open Access   (Followers: 1)
Manufacturing & Service Operations Management     Full-text available via subscription   (Followers: 17)
Marketing Intelligence & Planning     Hybrid Journal   (Followers: 4)
Marketing Letters     Hybrid Journal   (Followers: 10)
Marketing Review     Full-text available via subscription  
Marketing Science     Full-text available via subscription   (Followers: 34)
Psychological Services     Full-text available via subscription   (Followers: 4)
Psychology & Marketing     Hybrid Journal   (Followers: 10)
Qualitative Market Research: An International Journal     Hybrid Journal   (Followers: 3)
Quantitative Marketing and Economics     Hybrid Journal   (Followers: 4)
Reproduction Fertility and Development     Hybrid Journal   (Followers: 4)
Review of Pacific Basin Financial Markets and Policies     Hybrid Journal  
Revista Eletrônica Academicus     Open Access  
Revue Interventions économiques     Open Access   (Followers: 1)
Service Business     Hybrid Journal   (Followers: 1)
Service Oriented Computing and Applications     Hybrid Journal   (Followers: 2)
Service Science     Full-text available via subscription   (Followers: 1)
Services Marketing Quarterly     Hybrid Journal   (Followers: 5)
Social Marketing Quarterly     Hybrid Journal   (Followers: 6)
Strategy Management Logistics     Open Access   (Followers: 2)
Supply Chain Forum : an International Journal     Full-text available via subscription   (Followers: 7)
Sustainable Production and Consumption     Full-text available via subscription   (Followers: 1)
Technology Operation Management     Hybrid Journal  
The Journal of Futures Markets     Hybrid Journal   (Followers: 6)
The Service Industries Journal     Hybrid Journal   (Followers: 4)
Universal Journal of Industrial and Business Management     Open Access  
Venture Capital: An International Journal of Entrepreneurial Finance     Hybrid Journal   (Followers: 1)
WPOM - Working Papers on Operations Management     Open Access   (Followers: 1)


Similar Journals
Journal Cover
Independent Journal of Management & Production
Number of Followers: 1  

  This is an Open Access Journal Open Access journal
ISSN (Print) 2236-269X
Published by Paulo Cesar Chagas Rodrigues Homepage  [1 journal]
  • Segmentary analysis of the efficiency of state enterprises

    • Authors: Iryna Parasii-Verhunenko, Nataliia Hryshchenko, Tetiana Kostiuk, Lydiia Fedoryshyna , Oleksandr Hridin
      Abstract: The purpose of the article is to substantiate the main stages and directions of analysis of the activities of state-owned enterprises by operational and geographical segments, taking into account the goals and objectives of strategic management. The information base of the empirical study was the data of the official website of JSC “Ukrzaliznytsia” for 2020. The methodological and methodological basis of the study is the National Accounting Regulation (Standard) 29 “Financial reporting by segments” and International Financial Reporting Standards (IFRS) 8 “Operating segments”. The following methodical methods were used in the course of the research, namely: methods as comparison, modelling, time series, structural and dynamic, graphic and coefficient analysis. Based on the proposed methodology, the efficiency of JSC “Ukrzaliznytsia” is analysed and the problematic operating segments of its activities are identified, which reduce the overall financial results of the company. The results of the study are the improvement and systematization of analytical indicators in terms of individual stages and areas of strategic analysis of the effectiveness of state enterprises through the differentiation of performance evaluation of their operating business segments. For this purpose the main stages and directions of the analysis on the following analytical blocks are offered: the analysis of external environment of functioning of a business segment; analytical assessment of the competitiveness and competitive position of the business segment; analysis of resource potential and efficiency of production capacity of the business segment; assessment of innovation and investment activity of the business segment; analysis of the efficiency of the business segment; analysis of the state of execution of budgets of revenues, expenditures, profits; analysis of management efficiency and quality.
      PubDate: 2022-05-02
      DOI: 10.14807/ijmp.v13i3.1899
      Issue No: Vol. 13, No. 3 (2022)
  • Editorial Volume 13, Issue 3

    • Authors: Paulo Cesar Chagas Rodrigues, Nataliia Semenyshena
      PubDate: 2022-05-01
      DOI: 10.14807/ijmp.v13i3.1999
      Issue No: Vol. 13, No. 3 (2022)
  • Case method in quasi-professional training of prospective teachers

    • Authors: Natalia Dmitrenko, Oksana Voloshyna, Tetiana Melnychuk , Iryna Holovska, Hanna Dutka
      Abstract: In the study, the technology of work with cases in quasi-professional training of prospective teachers was designed and the results of academic progress were monitored. The designed technology of work on cases was based on the principles of the competent education. The diagnostic methods were chosen in accordance with the goals of the study experiment that allowed monitoring the dynamics of the researched qualities. The expert evaluation was based on the developed scale of 10 in accordance with the cognitive levels: knowledge, understanding, application, analysis, synthesis and evaluation. The experiment has proved that forming and control the competencies with the help of designed technology are more productive that allows making a conclusion about its productivity as well as the effectiveness of created pedagogical conditions. The technology of work with cases in quasi-professional training of prospective teachers includes methods and forms of studying, the description of students’ and teacher’s activity, and has the following components: a target, tasks, the organizational and pedagogical conditions, the informative component, the diagnostics and control, the structure of interaction, the technological component, and the effectiveness. The realization of case technology can be presented at three stages: the preparatory stage, the executive stage, the reflexive stages, which are described by the target, methods and forms, the students’ activity, forming competencies, the teacher’s activity, and control of results. The experimental study of implementing technology of using the case method in the educational process was conducted on the basis of Vinnytsia Mykhailo Kotsiubynsky State Pedagogical University among pre-service teachers (96 participants) during two semesters while studying the course of Pedagogics.
      PubDate: 2022-05-01
      DOI: 10.14807/ijmp.v13i3.1849
      Issue No: Vol. 13, No. 3 (2022)
  • Determination of internal service quality in a sport organization: the
           case of "Kaunas Žalgiris" football club

    • Authors: Eimantas Miknevičius, Edmundas Jasinskas, Vladyslav Savitskyi , Inna Asauliuk, Dana Olefir
      Abstract: The internal service quality in an organization is a particularly important factor that determines not only the internal users (employee) satisfaction, but also their loyalty to the organization and their performance. The aim of the study is to determine the internal service quality in "Kaunas Žalgiris" football club. Methods: A qualitative methodological approach, semi-structured indepth interviews (non-probabilistic targeting). The study showed that different recipients of internal services receive services of different quality. Coaches, men's football team players, administration and service staff receive the highest quality internal services. The lowest quality internal services are received by those who do not generate income for the club - women's and youth football teams. The club should ensure that all resources are available to all football teams belonging to the club. Although "Kaunas Žalgiris" football club has created an entire pyramid for the education of young footballers, it faces a lack of loyalty from them due to quality problems of internal services provided. It is recommended that "Kaunas Žalgiris" football club solve the problems of internal service quality and develop a strategy aimed at promoting the loyalty and pride of youth teams in belonging to "Kaunas Žalgiris" organization.
      PubDate: 2022-05-01
      DOI: 10.14807/ijmp.v13i3.1893
      Issue No: Vol. 13, No. 3 (2022)
  • Effective management of a learning organization: creating opportunities
           for informal learning

    • Authors: Rasa Dobrzinskiene, Giedre Pauriene, Dmytro Melnychuk, Liudmyla Mohelnytska, Yuliia Sahachko
      Abstract: Changes in innovation and technology, globalization processes, increasing competition determine changes in the activities of learning organizations (educational institutions). Effective management helps manage these changes and meet emerging challenges. The concept of learning organizations is closely related to future perspectives, perceptions of an institution that is constantly evolving and changing. Those changes affect not only the institution itself but also its employees who need to change, improve, and meet the challenges that arise with it. In order to overcome such changes, not only the purposeful lifelong learning is important, but also the self-directed learning. In both cases, this can only be achieved with innovative and focused leadership that facilitates a variety of forms of employee learning. The essence of effective management in learning organizations is related to the goals pursued jointly both by the organization itself and its employees because otherwise it will be difficult to improve and change. With this in mind, the aim of the article is to identify effective management solutions that help to improve the self-learning of employees in this case the teachers. To achieve the goal, the tasks are formulated to discuss the concepts of effective management and learning organization, to describe the theoretical aspects of self-learning; to reveal the self-learning strategies of the learning organization which is the school. Thus, the research highlighted the opportunities provided by the effective management of learning organizations, reflected in self-learning, for the development of employees so that their skills and knowledge are constantly updated. Emphasized self-learning strategies - practical work, observation, communication and collaboration, reflection, reading - are preliminary guidelines for creating a suitable learning environment within the organization.
      PubDate: 2022-05-01
      DOI: 10.14807/ijmp.v13i3.1892
      Issue No: Vol. 13, No. 3 (2022)
  • Audit of public finances: methodological issues and the case of Ukraine

    • Authors: Yulia Slobodyanik, Nataliia Zdyrko, Nataliia Kuzyk, Svitlana Sysiuk, Iryna Benko
      Abstract: The paper aims to analyze the methodological issues that exist in the field of public finance audit, and find ways to solve them on the example of Ukraine. The methodological basis of the study is the analysis of scientific publications, regulations, standards; best practices analysis; retrospective analysis of ACU’s performance indicators; content analysis of reports on the results of audits; method of logical generalization and systematization in formulating conclusions and recommendations. The study found that an important role in maintaining the functions of the SAI in society is played not only by the fact of auditing public finances, but also its methodology, including compliance with INTOSAI standards and building confidence in its results. The recommendations concern the need to: conduct financial audits of all major administrators of budget funds in accordance with the requirements of INTOSAI standards; ensure the timeliness of financial audits, the results of which should be published together with the financial statements; assessment of the skills of the ACU’s specialists performing financial audits to plan staff training; revise approaches to the interaction of the ACU’s auditors with internal audit departments to support the development of the internal audit function in the public sector; establish a quality control system according to the requirements of ISSAI 140; revise the approaches to the implementation of public finance reform on the transition to the application of the principle of accrual in accounting. Implementation of the recommendations will strengthen the role of the Accounting Chamber in society by increasing the credibility of its audits and their importance for improving the efficiency of public administration.
      PubDate: 2022-05-01
      DOI: 10.14807/ijmp.v13i3.1900
      Issue No: Vol. 13, No. 3 (2022)
  • Economic growth, motorization level, traffic safety: are they related
           (experience of EU countries)

    • Authors: Valentina Peleckiene, Kestutis Peleckis, Aliona Klymchuk, Inna Tomashuk, Iryna Semenyshyna
      Abstract: The purpose of the research paper is to observe and analyze how the economic growth of EU countries is accompanied by the growth of motorization rate and fatalities during the last decades in terms of inventory number of motor vehicles and accidents in road traffic. The research methodology was statistical analysis from the year 2000 to the year 2019 of economic growth, motorization rate in the EU countries, and the accidents. In the research paper, the quantitative analysis and comparison methods are applied. The research paper shows that in the EU countries of higher income levels, the rate of increase in motor vehicles is lower than the decline in fatalities per motor vehicle, and in countries of low-income levels the rate of increase in motor vehicles is higher than the decline in fatalities per motor vehicle. The research paper demonstrates that countries with different levels of economic development have different motorization levels and there are differences on decline in fatalities per motor vehicle level. This is the first paper that analyses different EU countries' motorization rates and fatalities during the last decades.
      PubDate: 2022-05-01
      DOI: 10.14807/ijmp.v13i3.1897
      Issue No: Vol. 13, No. 3 (2022)
  • Comprehensive use of 6G cellular technology accounting activity costs and
           cyber security

    • Authors: Volodymyr Muravskyi, Zenovii-Mykhaylo Zadorozhnyi, Volodymyr Lytvynenko, Oleksandr Yurchenko, Marianna Koshchynets
      Abstract: The purpose of this study was in the research of prospects for simultaneous use of 6G generation cellular communications for the purposes of automatization of cost accounting of the activity of enterprises of various branches and cybersecurity of accounting information. The theoretical and methodological aspects of the use of 6G cellular network technologies for accounting and cybersecurity purposes have been studied on the basis of general research methods – institutional and innovative; economic and mathematical methods of analysis using Excel spreadsheets were used to predict the pace of implementation of cellular communication of new generations; to determine perspective areas of use of 6G technology – methods of bibliographic and comparative analysis using the information resource "ResearchGate". The methods of permanent collection and transmission of accounting data about the production process and the procedure for monitoring the stay of employees or outsiders at the workplace using production equipment connected to the 6G cellular network has been developed. The procedure for combining the functional abilities of Global Positioning System (GPS) and cellular positioning (mobile subscribers) for accounting of transport costs and control over the movement and economic use of vehicles has been proposed.The procedure for combining unmanned aerial vehicles in a cluster on the basis of 6G communication with the purpose of aerovisual surveillance of agricultural and construction activities for automated accounting of production costs and prevention of unauthorized getting into an enterprise of persons (drones). The methods for determining the cost of rental space from the lessor based on counting the popularity among visitors and identifying offenders (thieves of information and material resources) through automated monitoring of the location of 6G cellular subscribers. The practical implementation of the developments presented in the article on the use of 6G cellular technologies will contribute to reliable costing and accounting of production costs of production, agricultural, construction, trade activities in combination with effective cyber protection of enterprises in preventing and detecting violators of information and territorial security. Further research is needed on the methods of management of business entities on the basis of accounting information obtained with the use of 6G cellular network technology.
      PubDate: 2022-05-01
      DOI: 10.14807/ijmp.v13i3.1902
      Issue No: Vol. 13, No. 3 (2022)
  • Modeling, accounting and control of formation and use of resources (on the
           example of the construction industry)

    • Authors: Mariia Gumenna-Derij, Nadiya Khorunzhak, Nataliia Poprozman, Kateryna Berezka , Lyudmila Kruchak
      Abstract: The aim of the article was to build analytical models in the construction industry based on the analysis of its economic indicators and the use of positive foreign experience, as well as by identifying opportunities to optimize resources using better accounting and control systems. The achievement of the goal was based on the results of canonical correlation analysis. Its application allowed us to conclude that there is a long time lag (5 years) of making strategic management decisions on the formation and use of resources in construction companies and their results. This is due to the significant duration of construction work and the frequent commissioning of residential premises with a delay of 1-2 years due to political, economic, financial and other problems. Based on the analysis of Ukrainian and international experience in accounting and control over the formation and use of resources, proposals have been developed for the use of flexible schedules for the supply of material and technical resources using the latest information and computer technology (ICT), work calendars (desktop, wall) and electronic devices with reminders of dates of payment of invoices of suppliers and contractors, dates and forms of financial and administrative reporting, etc. The object of research is the process of complex interaction of accounting, control, analysis and modeling to ensure effective management of material, technical and financial resources of construction companies in 24 regions of Ukraine, European and other countries. The subject of research is the theoretical and practical principles of application of modeling and analysis in accounting and control over the formation and use of material, technical and financial resources of construction companies. It is revealed that the enterprises of the construction industry of Ukraine, many European countries and countries of other continents do not fully use the existing potential of the latest information and computer technologies and modern modeling methods for the organization and optimization of business processes; establishing logistical links between business partners; systems for managing the processes of supply, warehousing, construction production, marketing; reducing costs at all stages of the life cycle of construction products. Based on this, two hypotheses are derived, the first of which indicates the potential of construction companies to effectively carry out financial and management accounting, internal control; to put construction objects into operation quickly, efficiently and in a timely manner. The second hypothesis points to the fact that construction companies for various reasons violate the procedure for accounting for resources, do not perform planned measures of internal control; allow disruptions of construction processes and terms of commissioning of construction objects; allow the lack and misuse of material and financial resources. The practical application of proposals to optimize the use of resources modeled in the research process and proposed ways to improve the efficiency of information and computer technology can be effectively implemented to ensure business processes in construction, in particular the implementation of logistics in the search and delivery of resources. construction projects and warehouses. This will significantly reduce the cost of accounting and control support of construction work, without reducing their quality and timeliness.
      PubDate: 2022-05-01
      DOI: 10.14807/ijmp.v13i3.1901
      Issue No: Vol. 13, No. 3 (2022)
  • Tax systems of Ukraine and EU countries during the COVID-19 pandemic:
           current status and prospects

    • Authors: Svitlana Savitska, Maryna Pravdiuk, Inna Dolzhenko, Nadiia Banera, Maksym Samchyk
      Abstract: At the start of 2020, the world faced major challenges due to the COVID-19 pandemic. International institutions, governments and various organizations are forced to apply unprecedented restrictive measures in many areas of activity. The answer to these challenges by the governments of almost all countries of the world is actively manifested in tax measures aimed at supporting citizens and businesses. The article was devoted to the study of the level of taxation for certain taxes in Ukraine and EU countries in a crisis. The study proves the relevance of determining the optimal level of taxes to fill the budget. This study uses the method of comparative analysis, which compares the levels of tax rates in Ukraine and some EU countries. The optimal level of tax revenues to the state budget has been determined. The level of tax revenues to the Consolidated Budget of Ukraine has been analyzed and the main directions for improving the tax system of Ukraine have been identified. The necessity of focusing on the experience of highly developed EU countries in the field of taxation with the obligatory consideration of national characteristics is proved.
      PubDate: 2022-05-01
      DOI: 10.14807/ijmp.v13i3.1906
      Issue No: Vol. 13, No. 3 (2022)
  • Industry 4.0 and accounting: directions, challenges, opportunities

    • Authors: Oksana Onyshchenko, Kateryna Shevchuk, Yevheniia Shara, Nataliia Koval , Olena Demchuk
      Abstract: The purpose of the study was to reveal the directions, challenges and opportunities that arise in the accounting system in the conditions of Industry 4.0, when innovative solutions based on the capabilities of new digital technologies become the management of in-demand enterprises. The role of Industry 4.0 is shown, the features of modern Industry 4 technologies are revealed, the main technologies and production processes are demonstrated, interconnected using industrial protocols to create intelligent data. The rating of digital competitiveness and their readiness to implement Industry 4.0 technologies for 64 countries of the world is given and analyzed. These factors hinder the process of digitalization in countries with a low rating. The influence of Industry 4.0 on the accounting system is determined and the technologies affected by the fourth industrial revolution in terms of accounting (Big Data or Data Analytics, Cloud Computing, AI, Blockchain, Internet of Things (IoT), Robotic Process Automation) and changes waiting for the profession of accountant. The coordination of efforts of business, education and the state in the context of the development of Industry 4.0 technologies was noted.
      PubDate: 2022-05-01
      DOI: 10.14807/ijmp.v13i3.1993
      Issue No: Vol. 13, No. 3 (2022)
  • Strategic management of the enterprise: analysis of sectoral determinants

    • Authors: Olha Balabash, Inna Kuznetsova, Inna Levytska, Svitlana Zaika, Tetyana Skrypko
      Abstract: The article proposes a methodology for determining and analyzing the determinant of the development of the industry, which makes it possible to formulate a list of applied recommendations for the formation of a strategy for the development of enterprises in the cable industry. The study uses a number of methods, the use of which allows us to explore the strategic prospects for the development of the industry, identify the determinants of development, evaluate them, and establish the nature of the impact on the activities of enterprises in the industry; highlight the structural and logical relationships between the studied factor conditions and development determinants, substantiate practical recommendations on the formation of a development strategy for enterprises in the industry. These methods include: methods of analyzing time series, methods of expert evaluation, the rhombus of state advantages by Porter, graph-analytical methods.The article provides statistical data on the volume of the world market for cable and wire products, identifies the main manufacturers and exporters of cable products. Trends in changes in the volume of production and sales of cable products in the world and in Ukraine are studied, in particular, the prospects for the development of the industry are substantiated. The main determinants of the development of the cable industry are determined, which are systematized and studied by the rhombus method of national advantages by M. Porter. Based on the method of expert assessment, a linguistic assessment of the established determinants is carried out, and the nature of their influence on the activities of enterprises in the industry is determined; the structural relationships between the studied factor conditions and development determinants are studied. The article provides arguments for choosing this particular methodological approach to analysis, which, on the one hand, makes it possible to ensure the complexity of the study - taking into account the systematic identification of determinants, the ability to take into account dynamic changes, determine the nature of their influence and track the structural and logical relationships between the studied factor conditions and development determinants. industries. Based on the results obtained, the author makes practical proposals for the formation of a strategy for the development of Ukrainian enterprises for the production of cable and wire products in the global and domestic markets.
      PubDate: 2022-05-01
      DOI: 10.14807/ijmp.v13i3.1992
      Issue No: Vol. 13, No. 3 (2022)
  • Digital accounting: innovative technologies cause a new paradigm

    • Authors: Iryna Spilnyk, Ruslan Brukhanskyi , Nataliia Struk, Olena Kolesnikova, Liudmyla Sokolenko
      Abstract: The article is dealing with the concept of “digital accounting", highlights its historical origins and current discourse in the contextual relationship and interdependence of accounting and information technology. Accordingly, the issues of rethinking the role and place of accounting in the digital economy, the study of changes in its semantic, methodological and conceptual principles under the influence of the growth of information potential of the digital economic space become relevant. Since the modern period is a qualitatively new stage in the development of accounting, which in all its aspects is undergoing of significant changes, it should accordingly lead to the transition to a new digital accounting paradigm.
      PubDate: 2022-05-01
      DOI: 10.14807/ijmp.v13i3.1991
      Issue No: Vol. 13, No. 3 (2022)
  • Prospects of biodiesel production: the place and role of Ukraine in the
           context of implementation of the eu green course

    • Authors: Oleksandr Klymchuk , Olga Khodakivska, Olena Kireytseva, Olga Podolska , Iryna Mushenyk
      Abstract: The purpose of the study is to conduct a systematic analysis of global processes of biodiesel production and to establish priority areas of biodiesel production in Ukraine based on the calculation of economic efficiency of production from different raw materials to ensure energy independence of the agro-industrial sector. The article highlights the historical processes, current trends, and prospects for the production and consumption of biodiesel in the world. Modern approaches to the formation, development, and support of biodiesel production in the European Union are outlined. The following methods, as well as techniques, have been used during the research: economic-historical and analytical generalizations; monographic; graphic; statistical analysis; prognostication; abstract-logical. Statistical results have been processed on a personal computer using special WindowsXP applications: Word, Excel 7.0, and the system "STATISTICA". The economic efficiency of biodiesel production in Ukraine from different types of raw materials (rapeseed, sunflower, soybean) is considered. Modern approaches to efficient biodiesel production in Ukraine and perspective directions of formation of raw material base for increase of biodiesel production are offered.
      PubDate: 2022-05-01
      DOI: 10.14807/ijmp.v13i3.1990
      Issue No: Vol. 13, No. 3 (2022)
  • Metabolism, productive performance of bright breeds of lacquer for feeding
           in the diet of aquaculture supplements

    • Authors: Tetiana Prylipko, Yevhen Dulkay, Volodymyr Kostash, Volodymyr Tkachuk, Tetyana Verbelchuk, Sergii Verbelchuk
      Abstract: The paper examines the search and development of effective ways to reduce the proportion of grain in feed due to non-grain raw materials and partial or complete replacement of such high-value ingredients as animal proteins, fats, phosphatides, macro-and micronutrients and vitamin-mineral premixes through the use of natural resources of the local raw material base. The main nutrients contained in the protein-mineral supplement of the Dniester River indicate its unique, natural multicomponent composition, so it can be widely used, in particular, as a source of protein, amino acids, vitamins, macro-and micronutrients and possibly others. biologically active substances not yet identified by us. It was found that the brightness of the experimental groups in terms of live weight slightly exceeded the animals of the control group. Bright experimental groups made slightly better use of feed nutrients. Feed costs per 1 kg of live weight gain, they were 6.5-8.4% lower. When feeding the bright research groups aquaculture of the Dniester River, there is a tendency to increase the strength of their wool. The inclusion of aquaculture additives in the feed helped to increase the concentration in the blood of bright experimental groups of hemoglobin by 0.13-0.38 g (P> 0.05) compared with the control, which indicates an increased level of redox processes in the body. Moreover, the highest content of hemoglobin (12.01 vs. 11.63 g%) was observed in the blood of bright IV experimental group, in the diet of which was compound feed with the inclusion of 15 wt.% Additive. However, the difference in this indicator between the animals of the IV experimental and I (control) groups (0.38 g%) is statically unlikely (P> 0.05).
      PubDate: 2022-05-01
      DOI: 10.14807/ijmp.v13i3.1989
      Issue No: Vol. 13, No. 3 (2022)
  • Electronic settlements in the enterprise and their accounting and
           information support

    • Authors: Yaroslav Krupka, Iryna Nazarova, Nataliia Pravdiuk , Liubov Myskiv, Nataliia Yevdokymova
      Abstract: The aim of the study was to analyze the prospects for further improvement of electronic settlements, digitalization of non-cash payments in business in the international and Ukrainian markets of payment services, information and accounting support of electronic settlements and development of proposals for their improvement. The study used the historical method to periodize the development of electronic computer technology in the field of electronic settlements and electronic settlements; comparative analysis - to establish the degree of digitalization of non-cash payments in Ukraine, other countries and continents; method of scientific abstraction, statistical and logical methods - for generalization and registration of electronic calculations, their documentation and display in the accounting and information system of the enterprise. As a result of research, the definition of electronic settlements was clarified and it was proposed to introduce the concept of "electronic settlements" in accounting terminology. The genesis of the introduction and development of electronic settlements between business partners is studied. Possible formats of electronic settlements between market participants are substantiated. Options for e-commerce and settlements in the form of separate blocks are presented, each of which differs in a special way of making electronic settlements and registration of transactions in the accounting system. The use of unified forms of standard documents is proposed, which would serve as a legal basis for making entries in the system of accounting and reporting. The practical implementation of these recommendations will allow businesses to choose a profitable option for electronic settlements and display electronic settlements in the accounting and reporting system. Further research requires a procedure for documentary or undocumented confirmation of electronic settlements and electronic settlements.
      PubDate: 2022-05-01
      DOI: 10.14807/ijmp.v13i3.1986
      Issue No: Vol. 13, No. 3 (2022)
  • Companies’ sustainable reporting: assessment and practice

    • Authors: Yana Oliinyk, Mariia Kucheriava, Nataliia Semenyshena, Olena Boiarova, Nadiia Hryshchenko
      Abstract: The article is devoted to highlighting of the results of scientific and practical research aimed at solving the problem of ensuring the comparability of enterprises' non-financial reporting data. The issues of current stage of non-financial reporting implementation are identified, including the lack of comparability of data disclosed in such reporting between companies, undustries and countries. These caused the difficulties with the monitoring of Sustainable Development Goals attainment. The results presented in the article is a part of the global overall countries’ case study of companies non-financial reporting practice in terms of SDGs’ attainment managed by UNCTAD. The ways and solutions to ensure the comparability of non-financial reporting data are suggested. The objective of the study is to determine the possility to align the company's core indicators with macro-indicators of SDGs attainment in appropriate areas. Case of Ukraine in the field of aggregation statistical data on progress in SDGs attainment and assessment of the private sector contribution to this process. The study was based on data from non-financial reporting of Ukrainian company for 2017-2018. This project was conducted in accordance with the requirements of the Guidance on core indicators for entity reporting on contribution towards implementation of SDGs, developed by ISAR-UNCTAD.
      PubDate: 2022-05-01
      DOI: 10.14807/ijmp.v13i3.1763
      Issue No: Vol. 13, No. 3 (2022)
  • Financial support of territorial communities of Ukraine in the context of

    • Authors: Pavlina Fuhelo, Olena Zharikova, Kateryna Blishchuk , Tetiana Baranovska, Nataliia Gudzenko
      Abstract: The experience of the countries of the European Union shows that the driving force behind their social and economic development is local self-government, in Ukraine it is territorial communities. Decentralization reform should ensure that local governments are able to independently resolve all local issues with their own resources. The problem of financial provision of territorial communities is of particular relevance in the context of financial instability in the country. The methodological basis of the study was: a systematic approach - for the theoretical definition of the essence of the financial support of territorial communities and their assessment; methods of comparative analysis and synthesis - to identify patterns of financial support and the structure of budgetary resources of territorial communities; statistical methods for assessing the effectiveness of financial support for territorial communities; graphic - to display the main trends in the formation of monetary resources of territorial communities. To analyze the dynamics of financial provision of TC in Ukraine, statistical data for the last 5 years were used. The article considers the impact of decentralization on the financial support of territorial communities. Its advantages and disadvantages are determined. The filling of local budgets in Ukraine in the conditions of decentralization is analyzed. It was studied that own revenues of local budgets have been constantly growing during 2016-2020, which positively characterizes the introduction of decentralization. Although, compared to 2019, the total revenues of local budgets reduced due to a decrease in transfers from the state budget. The dynamics and structure of interbudgetary transfers in 2016-2020 are analyzed. The mechanism of equalization and receipt of basic subsidies is considered. The main sources of formation of incomes of local budgets are determined. The importance in the structure of incomes of territorial communities of the tax on the income of individuals is noted. An evaluation model of the sufficiency of financial support for territorial communities is considered and a ranked series of territorial units is constructed. The problems of the financial support system for territorial communities due to the existence of post-conflict and temporarily occupied territories are identified. Directions for improving the financial provision of territorial communities are proposed and alternative sources of funds for the budgets of territorial communities are considered.
      PubDate: 2022-05-01
      DOI: 10.14807/ijmp.v13i3.1979
      Issue No: Vol. 13, No. 3 (2022)
  • State financial regulation of the competitive environment: assessment for
           the agricultural sector of Ukraine

    • Authors: Oksana Radchenko, Oksana Pashchenko , Maryana Matveyeva, Andrii Zelenskyi, Olena Zaika
      Abstract: The article reveals the importance of state financial regulation as one of the most important tools for economic growth and ensuring the competitiveness of industries and the economy of Ukraine. The studies of domestic and foreign scientists on the subject of research are analyzed in detail. The state of enterprises of the agricultural sector of Ukraine for the period 2013-2020 has been determined. The study was carried out on the factors of providing agricultural producers with financial resources in terms of the size of the forms of management. The share of unprofitable enterprises in the industry for the same period is also analyzed. The achievements of the agricultural sector are described according to the statistical analysis of the state of socio-economic development of the regions in the period 2020-2021. The methodology for monitoring and evaluating the effectiveness of the implementation of the state regional policy in accordance with legislative regulations is described. This made it possible to establish that at the present stage, the financial regulation of the agricultural sector of Ukraine is carried out without proper scientific justification and, as a rule, responds slowly to the requirements of economic practice, especially in the context of deepening the penetration of global processes into the national economy. Approaches to the assessment of the competitive environment of the agrarian sector of Ukraine and the direction of its state regulation are proposed. Theoretical, methodological, and practical aspects of assessing the competitiveness of the sector are disclosed. The necessity and possibility of forming a competitive environment by fiscal policy measures, primarily budgetary regulation, is proved. The problems of forming a competitive environment in the context of the current crisis caused by the COVID-19 pandemic, the place of Ukraine in the world competitiveness ranking are identified, and methodological approaches to the development strategy are proposed. It is proved that the competitive strategy is based on the existing resources of the industry (material, financial and intellectual), the level of development of various forms of management, the structure of production, marketing, processing, the formation of value chains and a bilateral state-market regulator. The directions for improving the quality of the competitive environment, arising from the paradigm of innovative development of the agricultural sector, are summarized and provide for the stimulation of small business in niche and organic production and large-scale industrial production in terms of the main indicators of food security, as well as the development of land, financial, credit and resource markets and the formation of equal access to them all agricultural producers.
      PubDate: 2022-05-01
      DOI: 10.14807/ijmp.v13i3.1981
      Issue No: Vol. 13, No. 3 (2022)
  • Challenges and innovation of management in higher education: Ukrainian

    • Authors: Iryna Humeniuk, Oleksandr Humeniuk, Olena Matiienko, Elvira Manghos, Kostiantyn Malyshev
      Abstract: Educational management is becoming a global priority as higher education institutions are recognizing the importance of offering high-quality, high-engagement teaching and learning experiences. The current research presents the analysis of educational management in higher institutions of Ukraine covering both the general state management and university management particularly. The article offers examination of world experience in the educational management, the impact of globalization, current challenges in education worldwide on the development of Ukrainian educational management. The methodology applied in the paper includes qualitative analysis method, method of critical induction, information reinterpretation, and finally generalization. Based on the research conducted it is stated that for the Ukrainian management in education, such notions as centralization and narrow-minded view of the professional competence of the manager still prevail. However, as the result of globalization, internationalization, and digitalization the impact of the managerial experience of the developed countries on Ukraine is essential; there are trends in the transition to a modern type of management education, strengthening its professional and personal orientation, the emergence of new educational programs competitive worldwide.
      PubDate: 2022-05-01
      DOI: 10.14807/ijmp.v13i3.1984
      Issue No: Vol. 13, No. 3 (2022)
  • Rationale for the need to use blockchain technology to record and control
           operations for the export of grain (the example of Ukraine)

    • Authors: Darya Trachova, Iryna Belova, Svitlana Stender, Olena Tomchuk, Oksana Danilochkina
      Abstract: Despite the steady export of Ukrainian grain growth, the net profit from its sales does not increase, and most times, even falls. That is why it became necessary to find out the reasons for the current situation and find ways out of it. The most common method for solving such problems in the modern world is the implementation of blockchain and related technologies (smart contracts, cryptocurrencies, etc.). This article is devoted to studying the economic need for the use of blockchain technologies to monitor grain for export in Ukraine and the analysis of foreign experience blockchain implementation to agricultural supply chains to adapt the best practices to Ukrainian realities. As a result of a theoretical study, the article identified problems in Ukrainian grain export, analyzed the results of using blockchain to solve similar problems in foreign countries, and also identified ways to use world experience in this area. In addition, the authors offered practical recommendations for changing and complementing the existing technological and logistic stages of grain export in Ukraine. It was also found that blockchain technologies, because of their properties such as decentralized control, security, traceability, and control of transactions, could solve most of the problems that arise in the grain supply chain from grower to end consumer. The authors have proposed a generalized multilayer system that includes a "Data input layer", a "Data store layer", and a "User's layer", which most fully considers the peculiarities of agriculture in Ukraine. However, the question of these technologies introducing cost and the economic feasibility of their use for farms of various sizes remains is still unclear, and will be considered by the authors in their following works.
      PubDate: 2022-05-01
      DOI: 10.14807/ijmp.v13i3.1980
      Issue No: Vol. 13, No. 3 (2022)
School of Mathematical and Computer Sciences
Heriot-Watt University
Edinburgh, EH14 4AS, UK
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