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 →

Authors: I. Mazur, Dr of Sciences (in Economics), Prof., ORCID ID: 0000-0002-2441-8001; V. Gura, PhD in Economics, Associate Prof., ORCID ID: 0000-0002-7142-8149, Taras Shevchenko National University of Kyiv, Kyiv, Ukraine; K. Solodovnikova, PhD in Psychology, ORCID ID: 0000-0002-9169-9026, Institute of Law, Taras Shevchenko National University of Kyiv, Kyiv, Ukraine

Annotation: The essence of motivation of entrepreneurs is revealed through the types of personal intelligence and the proposed entrepreneurial motivation system. The motives of the entrepreneur and the consumer are investigated. The system of motivation of the businessman is offered.  Continue reading →

Authors: A.-G. Marina, PhD, Teaching Assist., ORCID ID: 0000-0003-4886-3932, Babes-Bolyai University, Cluj-Napoca, Romania, Lucian Blaga University of Sibiu, Sibiu, Romania

Annotation: Given the importance of small and medium enterprises at the national level by their essential role in the economy and the time passed since the issuance of the IFRS for SMEs standard it is still unclear what is the amount of financial information that users of SMEs need and which are the most useful informations for them.  Continue reading →

Authors: A. Stavytskyy, Dr. Habil. (Economics), Associate Prof., ORCID ID: 0000-0002-5645-6758; V. Sachko, ORCID ID: 0000-0003-2737-5868, Taras Shevchenko National University of Kyiv, Kyiv, Ukraine

Annotation: The article considers the impact of human development on changes and transformations in economics and on the general development of the state for the countries of the European Union and Ukraine in the period from 1990 to 2018, as well as ways of its modeling using statistical and econometric methods.  Continue reading →

Authors: O. Cheberyako, Dr of Historical Science, PhD in Economics, Prof., ORCID ID: 0000-0002-1563-9611, Taras Shevchenko National University of Kyiv, Kyiv, Ukraine; V. Bykova, Junior Auditor, ORCID ID: 0000-0002-2401-8892, PJSC KPMG Audit, Kyiv, Ukraine

Annotation: The article substantiates the nature of the national models of the pension system and its structure in accordance with the concept of the Organization for Economic Co-operation and Development (OECD). The basis of the national models of pension system are two well-known models of social security: Bismarck and Beveridge Social Insurance Systems.  Continue reading →