The content of anti-crisis management, based on the opinions of leading scientists, is revealed in a scientific article. Own interpretation of this concept, which covers all the advantages of the most famous statements of leading scientists has been made. Practical aspects of crisis management with an orientation to its basic sections and anti-crisis programs are identified. Understanding these sections allows managers to generate timely measures that will meet the level of the crisis of the enterprise. Particular emphasis is placed on crisis forecasting and bankruptcy methods. To gain a better understanding of the methodological support of crisis management, its basic methods and methods have been systematized and classified. The general division of classical techniques involves the selection of techniques using multifactorial models and evaluation using estimates. According to the status of regulation, it is advisable to group the methods of crisis diagnosis into mandatory (state) and recommended (scientific). The most popular multifactorial models of crisis management analysis are identified with their advantages and disadvantages. All considered models are adapted for enterprises of economically developed countries and do not take into account the peculiarities of the functioning of economic entities in Ukraine. The article defines the directions of further improvement of methodological support of crisis management at domestic enterprises, among which the strengthening of the information base for analysis, clearer formulation of the goals of analysis, the unification of the assessment of the financial condition of enterprises of all forms of ownership and organizational and legal forms of management are highlighted.
The content of anti-crisis management, based on the opinions of leading scientists, is revealed in a scientific article. Own interpretation of this concept, which covers all the advantages of the most famous statements of leading scientists has been made. Practical aspects of crisis management with an orientation to its basic sections and anti-crisis programs are identified. Understanding these sections allows managers to generate timely measures that will meet the level of the crisis of the enterprise. Emphasis is placed on crisis forecasting and bankruptcy methods. To gain a better understanding of the methodological support of crisis management, its basic methods and methods have been systematized and classified. The general division of classical techniques involves the selection of techniques using multifactorial models and evaluation using estimates. According to the status of regulation, it is advisable to group the methods of crisis diagnosis into mandatory (state) and recommended (scientific). The most popular multifactorial models of crisis management analysis are identified with their advantages and disadvantages. All considered models are adapted for enterprises of economically developed countries and do not consider the peculiarities of the functioning of economic entities in Ukraine. The article defines the directions of further improvement of methodological support of crisis management at domestic enterprises, among which the strengthening of the information base for analysis, clearer formulation of the goals of analysis, the unification of the assessment of the financial condition of enterprises of all forms of ownership and organizational and legal forms of management are
К.Л. Багрій, к.е.н., доцент, https://orcid.org/0000-0002-3516-9565 Чернівецький торговельно-економічний інститут КНТЕУ, м. Чернівці ІНТЕРАКТИВНЕ ЛЕКЦІЙНЕ ЗАНЯТТЯ ЯК ЗАСІБ ПІДВИЩЕННЯ РІВНЯ ЯКОСТІ ОСВІТНЬОГО ПРОЦЕСУ АнотаціяЗростаючі потреби суспільства у висококваліфікованих, інтелектуально розвинених, конкурентноздатних фахівцях-професіоналах висувають нові вимоги до вдосконалення фахової підготовки студентів вищої οсвіти. Οптимізація прοфесійнοгο станοвлення майбутніх фахівців зумοвлює викοристання іннοваційних педагοгічних підхοдів, зοкрема тих, які базуються на таких пріοритетах, як прοцесуальність, пοлілοгічність і діалοгічність міжοсοбистіснοї взаємοдії, активізація мисленнєвοї діяльнοсті, ствοрення умов для саморозвитку студентів для їхньої подальшої самореалізації в професійній діяльності. Адже освіта є такою галуззю соціальної сфери, де стійкий розвиток інноваційної діяльності має розглядатися як процес відтворення людського капіталу на розширеній та інноваційній основі. Такими педагοгічними іннοваціями є інтерактивні метοди навчання.Статтю присвяченο вивченню прοблеми підвищення рівня якості професійної підготовки майбутніх фахівців шляхом застосування інтерактивного навчання. Визначено сутність інтерактивного навчання, охарактеризовано основні методи роботи за умов активних форм навчання. Розкриті особливості та переваги інтерактивного лекційнοгο заняття як οднοгο з сучасних напрямів рοзвитку активнοгο навчання майбутніх фахівців. Прοаналізοвані οснοвні види інтерактивних лекційних занять, щο викοристοвуються у вищій шкοлі з метοю підвищення рівня якості освітнього процесу.Ключові слова: інтерактивне лекційне заняття, активні методи навчання, студенти, викладач, діалог, проблемна лекція, бінарна лекція.
Unemployment is an important socio-economic problem for Ukraine, which defends its independence and integrity in the war with the Russian Federation. This is a complex macroeconomic phenomenon of economic life. The war in Ukraine has a detrimental effect on employment in the country. Currently, unemployment is becoming an essential element of life in Ukraine, which affects not only the social but also the economic situation in the country. It remains the focus of the population, the scientific community and the entire European community, and is one of the pressing issues in our home country. Unemployment is a macroeconomic problem caused by factors such as active hostilities, structural changes in the economy, declining economic development, scientific and technological progress, price ratios, seasonal fluctuations in production, insufficient aggregate demand, inflation, imperfect labor legislation, low level of professional training and retraining, inadequate level of employment programs and demographic processes. Considering the current situation in the country, unemployment is an acute problem facing the population of Ukraine in today's conditions. The reason for this is definitely the war for the independence and integrity of our country and at the same time the inefficient use of labor in the past and the lack of economic conditions that would allow people to apply their skills in productive work for a decent fee. That is why this phenomenon is both an economic and a social problem. Unemployment in our country, unfortunately, has become widespread and poses a real threat to state and public welfare. The article analyzes the current state of unemployment in Ukraine during the war and reveals the key reasons that cause it. Classical approaches to the interpretation of unemployment as a socio-economic phenomenon are studied and author’s interpretation of unemployment is outlined. The impact of the war with the Russian Federation on the defense of independence and integrity on the growth of unemployment in Ukraine is considered. Based on official statistics and data from the State Employment Service, an analysis of the level of unemployment and employment in Ukraine was conducted. In particular, the structure of demand for workers in Ukraine before and during the war is outlined, the number of vacancies and unemployed by regions of the country is analyzed, the volume of planned mass layoffs in the short term is revealed. Also, the peculiarities of the labor market in the wartime are studied, the main causes of unemployment in Ukraine are highlighted. Theoretical aspects of regulation of state policy in the field of employment are considered. Ways to overcome unemployment in Ukraine during the war are suggested.
Any economic crisis leads to increased risks, increased competition and deterioration of the financial position of many hospitality businesses. A weak hotel management system, inadequate customer relationships, and revenue management often trigger the crisis of the hotel business. The adverse economic environment is forcing hotel managers to revise their development strategy, namely, to optimize their operations by reducing costs and using marketing tools. Those enterprises that manage to reduce costs without losing the quality of the services provided are in the most demand and competitive in a crisis. Improving the quality of the hotel offer to the level of international standards, expanding markets and training specialists in accordance with the requirements of world standards is indispensable to ensure the development of tourism in the context of deepening relations between Ukraine and the European Union. The development strategy of the industry requires state financial support in the main areas: attracting tourists to selected target markets; bringing national standards, safety standards, quality of goods and services in line with international requirements. In the article, the authors form their own point of view on the efficiency of functioning of the hotel enterprise in a crisis. The authors study the main trends in the development of the hotel business; analyze the hotel business in Ukraine based on statistics and expert opinions. The methods of management of the hotel enterprise during the crisis are presented. The authors have developed a three-level model of functioning of hotel enterprises in Ukraine in times of crisis, which will help to improve the financial situation for managers and managers of hotel enterprises in times of crisis.
In the modern activity of enterprises and organizations, which is developing dynamically, the number of accounting tasks is constantly growing. This is due to the improvement of accounting for the introduction of new rules for the recognition, evaluation and reflection of facts and phenomena of economic life. Such changes require a great deal of knowledge from the accountant not only on the legal regulation of accounting but also the correct professional judgment. A new system of financial reporting regulation has created the preconditions for the emergence of a new area of accounting, namely creative accounting. On the one hand, any accounting method that does not meet generally accepted practices or standards can be considered creative. At its worst, it is the process of selecting the company’s accounts in such a way that they present its activities in a more favourable light. The application of creative accounting methods is of great importance under operation of enterprises according to International Financial Reporting Standards. The relevance of the study of creative accounting is growing, as it is based on the provision of a set of legal methods aimed at providing property and financial state of the firm in the desired or appropriate form, when often one expression can be used in completely opposite senses. The article considers the reasons for the emergence of creative accounting, as well as the stages of its evolution. The urgency and importance of this problem is shown, both for the compilers of financial statements and for external users of such information. The author’s interpreting the concept of "creative accounting" is also proposed. The necessity of conducting research in the direction of finding ways to improve creative accounting is substantiated. The existing approaches of researchers to eliminate the negative consequences of creative accounting are analyzed. Two main groups of research approaches to improving creative accounting have been identified and analyzed. The necessity of improving the procedural aspects of creative accounting based on the application of the concept of true and fair representation is substantiated. The main concept provisions of true and fair reflection, the use of which provides an adequate picture of the economic reality of the enterprise in the financial statements are considered. A "pendulum" of attitude to creative accounting in the scientific and professional community has been built. The author reveals the causal relationship between the categories of truth and justice in the context of the concept of True and Fair View.
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