Standadization and harmonization of management accounting and economic analysis in a transition economy

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

Effect of price discrimination in discounts form on competition: normal trade practices or exclusionary power tool

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

Prospects for the development of gender budgeting in Ukraine

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

Modelling quality of life in Ukraine and European countries

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

Ranking of it and telecommunications employers by signs of brand recognition

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

The role of social inclusion in restoring macroeconomic stability

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