Authors: N. Hrazhevska, Dr Hab., Prof., ORCID ID 0000-0003-2549-8055, Taras Shevchenko National University of Kyiv, Kyiv, Ukraine, А. Tyngisheva, Doctor PhD, ORCID ID 0000-0002-1957-4325, Karaganda university of Kazpotrebsoyuz, Republic of Kazakhstan

Annotation: The article examines main models of public administration and regulation of health care systems, assessed with an account for their organizational and financial characteristics: predominantly state, predominantly social and insurance, predominantly private models. The predominantly state model characterized by a significant role of the state is observed in the UK, Greece, Denmark, Norway, Portugal, Sweden, etc., the predominantly social and insurance model is found in Austria, Belgium, Netherlands, Germany, France, Switzerland, and Japan with the predominantly private model followed in the USA, South Korea, and other counties.  Continue reading →

Authors: D. Baiura, Dr Hab., Prof., ORCID ID: 0000-0002-1777-9546, Taras Shevchenko National University of Kyiv, Kyiv, Ukraine; V. Golovii, PhD Student, ORCID ID 0000-0002-7437-9602, Taras Shevchenko National University of Kyiv, Kyiv, Ukraine and Nord University, Norway

Annotation: To gain insights that guide important business decisions and, consequently, turn data into business actions, various methods and types of data could be used depending on the data’s availability, accessibility, and costs. In consulting practice, the usage of widely published market reports and marketing studies is a standard routine. This paper is an example of how institutional theory could be applied in practice for analyzing and interpreting the findings from a typical market study. Continue reading →

Authors: М. Sitnicki, Doctor of Economic Sciences, Associate Professor, ORCID ID: 0000-0002-0452-0404; А. Kozhuhivska, PhD Student, ORCID ID: 0000-0003-0427-372X, Taras Shevchenko National University of Kyiv, Куiv, Ukraine

Annotation: The article presents the results of a national survey. The employers in the field of IT and telecommunications were ranked according to the recognizability of the brands. Emphasis is placed on the fact that for Ukrainian enterprises the employer brand is a relatively new tool for building the company’s attractiveness in the labour market, so there is a need to study the job-seekers market and analyze employers approaches to developing employer brand strategy as an important component of enterprise management strategy.  Continue reading →

Authors: O. Krasota, PhD in Economics, Associate professor, ORCID ID: 0000-0001-8840-3119, Taras Shevchenko National University of Kyiv, Kyiv, Ukraine

Annotation: The article examines the economic and social consequences of macroeconomic instability due to the COVID-19 pandemic and the new crisis. The further economic development of national economies is considered on the basis of four probable macroeconomic scenarios: V, U, W and L scenarios of post-crisis recovery. It is assumed that Ukraine and most other countries have a W recovery scenario. National governments are trying to find effective recipes for overcoming the COVID-19 pandemic and a new crisis. Continue reading →

Authors: V. Shvetz’, Doctor of Economic Sciences, Professor, ORCID ID 0000-0001-8403-1813; E. Mykhalska, PhD in Economics, Assistant, ORCID ID 0000-0003-1921-6293, Taras Shevchenko National University of Kyiv, Kyiv, Ukraine

Annotation: Globalization and integration processes require further improvement of accounting and analysis of each country in order to form common standards and principles of accounting and financial reporting. Avoidance of discrepancies and inconsistencies can be achieved through the transition and implementation of common accounting principles and interpretation of information for users to make effective management decisions.  Continue reading →

Authors: D. Cherednichenko, PhD Student Taras Shevchenko National University of Kyiv, Kyiv, Ukraine Deputy Chair – State Commissioner Antimonopoly Committee of Ukraine, Kyiv, Ukraine

Annotation: To define a tiny line between price discrimination in form of discounts as a normal trade practice and an exclusionary power tool, this article provides a systematization and classification of pro- and anticompetitive effects of rebates. The analysis is based on a review of economic literature, the competition law, competition cases, and respective court judgments.  Continue reading →

Authors: O. Cheberyako, Doctor of Historical Science, Professor, ORCID ID: 0000-0002-1563-9611; Taras Shevchenko National University of Kyiv, Kyiv, Ukraine O. Hnatiuk, Audit Expert, ORCID ID: 0000-0002-7297-3931, Ernst and Young Audit services LLC, Kyiv, Ukraine

Annotation: The essence of the gender-oriented budgeting method as a kind of result-oriented budgeting is determined; its main characteristics are revealed, such as the focus on gender equality, analysis of the impact of policies on women and men, differentiation of income and expenditure by gender, etc.  Continue reading →

Authors: A. Stavytskyy, Dr Hab in Economics, Associate Professor, ORCID ID 0000-0002-5645-6758; K. Molokanova, ORCID ID 0000-0002-6926-7171, Economist Taras Shevchenko National University of Kyiv, Kyiv, Ukraine

Annotation: The article examines the concept of quality of life and reviews the history of its development in the scientific literature. It is explained why estimation of country’s level of socio-economic development and quality of life can’t be done only by evaluation of GDP per capita and other dimensions have to be included such as those, which influence material well-being (level of income, living conditions, basic expenses rate in total consumption, income inequality, etc.) and other areas of well-being (such as quality of education, healthcare, ecology, social equality).  Continue reading →

Authors: I. A. Bogoslov, PhD Student, Teaching Assist., ORCID ID: 0000-0001-5834-8710, Lucian Blaga University of Sibiu, Sibiu, Romania; M. R. Georgescu, PhD, Prof., ORCID ID: 0000-0002-7022-3715, Alexandru Ioan Cuza University of Iasi, Iasi, Romania; A. G. Pitic, PhD, Assist. Prof., ORCID ID: 0000-0003-0104-5430, Lucian Blaga University of Sibiu, Sibiu, Romania

Annotation: Ensuring social educational processes does not only represent a trend in terms of the evolution of e-Learning systems, but also one of the main points of interest targeted by the developers of certain social platforms. In fact, raising awareness with respect to the importance of using Social Media tools in education leads to a two-way approach: both by integrating social tools into e-Learning systems and by integrating learning facilities into Social Media platforms.
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Authors: M. Knir, PhD in Economics, Associate Prof., ORCID ID: 0000-0001-5591-2814; V. Delas, PhD in Economics, Associate Prof., ORCID ID: 0000-0002-9570-1875, Taras Shevchenko National University of Kyiv, Kyiv, Ukraine; N. Budnyk, expert, ORCID ID: 0000-0001-6139-5622, Ukrainian Laboratory of Quality and Safety of Agricultural Products, Kyiv, Ukraine

Annotation: The article generates the main results of the first stage of decentralization reform in Ukraine during the period from 2014 to 2018. The aim of the article is to analyze the process of decentralization in Ukraine, highlight the revenues and expenditures of local budgets and justify the need to create a development strategy for Amalgamated Territorial Communities (ATC).  Continue reading →