Authors: A. Kharlamova, PhD in Economics, Associate Professor, ORCID 0000-0003-3614-712X, A. Stavytskyy, Нabil. (Economics), Associate Professor, ORCID 0000-0002-5645-6758, Taras Shevchenko National University of Kyiv, Kyiv, Ukraine

Abstract: Today, the issue of gender and equal opportunities for women and men is raised more and more often. That is despite the fact that in developed countries there are very massive feminization trends. Нowever, the development of new technologies, the transition to online life brings gender issues to the fore in the context of new geoeconomic challenges, such as the development of creative industries, digitalization, rising unemployment, growing social and economic inequality. Looking to the future is impossible without understanding the impact of the past. This paper examines three countries, principle economic partners of Ukraine, which had a socialist past, although formed in different socio-cultural vectors, and those that show different rates of development and use different economic models. The working hypothesisis as follows: whether gender entrepreneurship differs in these countries. The database is taken from the Global Entrepreneurship Monitoring (GEM) and investigated using statistical and econometric methods. The results showed that with the maximum similarity of perceptions of entrepreneurs in analyzed countries, the gender difference still exists in the direction of greater entrepreneurial activity of women in the country, which shows higher economic performance today. It should be noted that the main problem and limitation of this study is the source of data, which is based on monitoring, which does not cover all countries of the world, so in particular it does not contain data on Ukraine. In addition, from the point of view of the input data collected by GEM, we have almost equal Continue reading →

Авторы: И. Поп (Ангел), д-р филос., препод., Сибийский университет “Лучан Блага”,  ORCID 0000-0002-5644-9785, Сибиу, Румыния

Аннотация: Устойчивое экономическое развитие и успешный бизнес обусловлены принятием надлежащих принципов корпоративного управле- ния и их правильной реализацией. Существует обширный объем исследований, охватывающих финансовые и бухгалтерские инструменты для установления надежных связей между качественными основами корпоративного управления и показателями листинговых компаний на фондовом рынке, которые проистекают из подотчетности, операционной целостности, прозрачности, повышения эффективности управления и совета директоров, снижения рисков и общего улучшения процесса принятия решений. Целью настоящего исследования является оценка влияния принятия разумных принципов корпоративного управления на стоимость акций компаний, торгуемых на Бухарестской фондовой бирже. По результатам проведенного эмпирического исследования выявилась четкая связь между ценой акций, балансовой стоимостью Continue reading →

Авторы: Ф. Паунеску (Петре), асп., Докторантура школы экономики, Университет Крайова, ORCID ID: 0000-0003-1600-1326, Румыния, М. Ман, проф., Университет Петрошани, Петрошани, Румыния

Аннотация: Развитие каждой организации – это цель, которую определяют три основные составляющие: экономическое развитие, социальное развитие и охрана окружающей среды. К этой макроэкономической цели могут быть добавлены различные микроэкономические цели, в том числе глобальная деятельность, основанная на финансовых и социальных показателях организации, ее устойчивости и социальной ответственности. Цель статьи – найти ответы на следующие вопросы: существует ли взаимосвязь между финан- совыми и социальными показателями организации? И если существует, то какова она – положительная или отрицательная? Понимание социального воздействия, Continue reading →

Authors: A.O. Moscardini, Visiting Professor, ORCID ID 0000-0003-4951-0848, Northumbria University, UK, K. Lawler, Professor, ORCID iD 0000-002-3409-6755, University of Kuwait, Kuwait, T. Vlasova, Visiting Research Fellow, ORCID iD 0000-0002-5000-6756, Northumbria University, UK, E. Merza, Professor CBA, ORCID ID 0003-3154-8741, University of Kuwait, Kuwait

Abstract: The importance of the centralisation/decentralisation debate has been highlighted during the Covid-19 pandemic. This controversy is not new. The paper examines the two possibilities. – planning from the centre or, from the periphery and finally proposes a third way which combines the best of both. The debate is approached from various angles – a cybernetic perspective, socio-political perspective and an economic perspective. The core result is the creation of Decentralised Central Control (DCC) Continue reading →

Authors: M.M. Bogeanu-Popa, PhD Student, ORCID iD 0000-0003-4159-8232, Doctoral School of Economics, University of Craiova, Romania, M. Man, Professor PhD, ORCID iD 0000-0002-9018-3052, University of Petroșani, Petrosani, Romania

Abstract: This paper aims at establishing the elements of sustainable development in the accounting of the economic entities. Emphasis is placed on the principles of sustainable development both in the national context and in the European space. The entities’ approach to integrating the requirements of sustainable growth into the accounting model has long been debated since the consumed natural resources are not to be found distinctly in the accounting records of the entity. Continue reading →

Authors: N.Grazhevska, Doctor of Sciences (Economics), Professor, ORCID ID 0000-0003-2549-8055, А. Khodzhaian, Doctor of Sciences (Economics), Professor, ORCID ID 0000-0002-3015-1016, A.Zavazhenko, economist, Faculty of Economics, ORCID ID 0000-0002-3345-1671, Taras Shevchenko National University of Kyiv, Kyiv, Ukraine

Abstract: The authors proved that contrary to the global trends of development of science-intensive neo-industrial economy in Ukraine there is deindustrialization of the economy associated with outpacing growth of production and export of raw materials with a low level of technological processing and added value. The article examines the main factors of the deindustrialization of Ukraine’s economy, in particular, a significant degree of depreciation of fixed assets of industrial enterprises and production infrastructure, insufficient volume and unsatisfactory structure of capital investment to restore worn-out fixed capital, negative dynamics of foreign direct investment in the spheres of national economy such as innovations, etc. The authors also highlighted and analyzed the institutional factors influencing the industrial Continue reading →