Abstract. The main provisions of the conceptualization of the introduction of social innovations in education and science, which constitute the internal content and is one of the main essential forms of economic development of modern society, are substantiated. It has been studied that the leading countries in terms of the number of the most innovative companies in the world are industrialized countries, high-income countries, as the United Kingdom (not a member of the EU since 2020), Ireland, Cyprus. However, Bulgaria, Italy, Malta, Germany, Portugal, Slovakia, Hungary, Croatia and the Czech Republic remain the least educated countries in recent years. There is a need for in-depth reforms of the education system and focusing on additional research missions. and business activities. It has been proven that one of the most important and widespread elements of the architecture of innovation infrastructure in the world, which is a supply component, is higher education institutions (HEIs), and the largest number of leading universities is in the United States and the United States. Kingdom. The role of social initiatives in increasing the competitiveness of Ukrainian higher education institutions is highlighted. budget funds in the future. The normative basis for such implementation may be the EU Public Procurement Directive. Based on a study of foreign experience in innovation, it was found that to stimulate innovation of domestic enterprises is important to improve the legislation governing issues related to innovation; improvement of innovation structure: creation of innovation centers, consulting centers, innovation banks; development of development programs and active state support of innovatively active enterprises and financial stimulation of competitiveness of Ukrainian universities and increase of motivational incentives for teachers of educational institutions. Keywords: social sphere, innovations, innovation project, rating of world innovations, investments, sustainable development, innovations in education. JEL Classification M41, H20, Н44, А1 Formulas: 0; fig.: 1; tabl.: 7; bibl.: 13.
У статті розглянуто різні підходи до визначення поняття «фінансова безпека підприємства» та запропоновано узагальнюючий підхід до питання безпеки підприємства, згідно з яким, сутність фінансової безпеки підприємства може бути охарактеризовано як такий стан фінансів підприємства, який дозволяє протистояти ідентифікованим і потенційним загрозам шляхом ефективного управління ризиками в процесі своєї діяльності. Проаналізовано сукупність класифікаційних ознак екзогенних та ендогенних потенційних загроз економічній безпеці підприємства. Метою статті є дослідження потенційних загроз для успішної діяльності підприємств в сучасних умовах господарювання. Визначено, що в залежності від різних економічних факторів, ризики та загрози які впливають на економічну безпеку, можуть змінюватись, тому єдиного підходу до класифікації та визначення загроз та ризиків, не існує. Доведено, що актуальність упровадження комплексної системи заходів з організації бухгалтерського обліку зумовлена необхідністю правильної організації облікового процесу, що здійснюється з метою збереження облікових даних для забезпечення економічної безпеки підприємства. Розглянуто вплив пандемії коронавірусу на економічну активність підприємств в сучасних умовах кризи.
A theoretical justification of the conducting a social audit was carried out, which involves the following stages: familiarization stage - to determine the expediency of the procedure; the initial stage is necessary to determine the executors; the organizational stage involves coordination between the contractor and the customer; during the experimental stage, the necessary information is collected; at the analytical stage, indicators of compliance of the state of the objects with the standards are compared; at the final stage, reporting documentation is prepared; at the completion, there is a meeting with the customer and a discussion of the results. The specified stages systematize the organizational process and contribute to the qualitative implementation of the social audit procedure as a whole. The definition of “social audit” has been clarified as a set of control measures in the form of monitoring, audits, inspections, surveys, questionnaires, which are carried out by stakeholders in order to determine the degree of social responsibility of the enterprise. The main criteria for the classification of social audit are summarized and systematized, namely: its functional purpose (social audit of compliance, efficiency audit). Characteristic features, advantages and disadvantages of auditing procedures performed by external and internal auditors are given.
Purpose: The article studies the motivational issues of managerial staff in the context of ensuring the growth of enterprises and organizations. Design/Methodology/Approach: Eurostat data have been used within the framework of the disclosure of the article. Such methods of economic analysis as generalization and comparison have been applied for processing statistical data. Findings: It has been established that in the countries of European Union, such as Great Britain, Spain, Germany, Poland and France, there is an acceptable, in particular high level of satisfaction of their own job by employed persons, including managerial employees (managers). It has been established, that timely identification and diagnosis of problematic situations that arise on the path of development and growth of enterprises and organizations substantially depends on the level of qualification and professionalism of the head, that is, the manager. Practical Implications: The results are interesting from the theoretical and practical aspects to be applied for the improvement of the motivation to employees, including managerial staff at the enterprises and organizations. Originality/Value: The insight of the article's subject matter requires an analysis of such key indicators as the occupational level, population's education index, individual level of the population's digital skills, the proportion of people who speak a foreign language, the proportion of people employed and at the same time are satisfied with their job.
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