Authors: I. Radionova, Doctor of Science (Economics), Professor, ORCID iD 0000-0001-7099-191X, Kyiv National Economic University named after Vadym Hetman, Kyiv, Ukraine

Abstract: The article substantiates the function of social policy as such, which reflects the actual social value – social inclusion. Thus, it draws attention to the differences between this approach and other approaches to the social function that have already been implemented in economic science. The content of social inclusion is considered Continue reading →

Authors: V. Osetskyi, Doctor of Sciences (Economics), Professor ORCID іD 0000-0001-5104-1070, О. Kyrylchuk, PhD in Economics, Associate Professor   ORCID іD 0000-0003-1463-3952,   N. Savchuk, PhD in Economics, Assistant ORCID іD 0000-0002-5794-1333   Taras Shevchenko National University of Kyiv, Kyiv, Ukraine

Abstract: The article analyzes the theoretical approaches to understanding the essence of the category “social innovations” in the educational space and shows what role they play in the development of human capital. The authors define “social innovations” and explore existing approaches to their classification. Continue reading →

Authors: V.Nevidomyi,  Doctor of Sciences (Juridical) ORCID іD: 0000-0003-4455-864X, Yu. Myronenko ORCID іD: 0000-0003-3877-1647, K. Kanonishena-Kovalenko, PhD in Economics  ОRCID іD: 0000-0002-4564-6345,  Ya. Horobchuk ORCID ID: 0000-0003-1180-6360  Accounting Chamber of Ukraine, Kyiv, Ukraine

Abstract:

The peculiarities of financial audits conducted by the Accounting Chamber of Ukraine according to a methodology that meets the requirements of ISSAI are explored. The Financial Audit Manual with detailed instructions, audit procedures, and templates of audit documentation, elaborated by the Accounting Chamber and international partners in 2019, is considered. Continue reading →

Authors: K.Lawler, Professor, ORCID iD 0000-002-3409-6755, University of Kuwait, Kuwait, A. Moscardini, Visiting Professor Cardiff Metropolitan University, UK, ORCID ID 0000-0003-4951-0848, T.Vlasova, Visiting Research Fellow ORCID iD 0000-0002-5000-6756 Northumbria University, UK, D. Mubarak, Teaching Assistant, ORCID iD 0000-0003-3734-1856, University of Kuwait, Kuwait

Abstract: This paper begins with a consideration of the work of Leijonhufvud, who, in the 1960’s, introduced what he termed “cybernetics” to correct many of the perceived weaknesses in macroeconomic theory. The authors use Continue reading →

Authors: Bachev, Doctor of Sciences (Economics), Professor, ORCID 0000-0003-0555-7468, Institute of Agricultural Economics, Sofia, Bulgaria, Kharlamova, PhD in Economics, Associate Professor, ORCID 0000-0003-3614-712X, Taras Shevchenko National University of Kyiv, Kyiv, Ukraine

Abstract: Іn Bulgaria, there is no comprehensive analysis of the state and evolution of agrarian research and development (ARD) activities, neither comparative studies with other EU member states. The goal of this paper is to analyze the state and evolution of ARD in Bulgaria during the period after country’s EU accession in 2007, Continue reading →

Authors: А. Ignatyuk, Doctor of Sciences (Economics), Professor ORCID iD 0000-0002-9103-6943, М. Sobolieva, PhD in Economics Taras Shevchenko National University of Kyiv, Kyiv, Ukraine, М. Saykevich, PhD in Economics, Assосiate Professor Zhytomyr National Agroecological University, Zhytomyr, Ukraine

Abstarct: The article explores the influence of monopoly power, arising from the use of advertising in the pharmaceutical industry, on public welfare: from the standpoint of market equilibrium and the well-being of society (Becker-Murphy model); in terms of consumer equilibrium (Tremblay-Polaski model); from manufacturer’s Continue reading →