In this study it is proved that today the economy of Ukraine depends on external sources of supply of these energy resources, which negatively affects its energy security. Ways to overcome this dependence are: development and expansion of own oil and gas production; implementation of energy-saving measures at processing enterprises; a departure from primary resource processing and a reorientation of the economy to high-tech products; diversification of supply sources of energy resources. In view of the above, managing the effective development of Ukraine's oil and gas sector is an actual scientific issue that needs to be addressed. So the practical aspects of implementing the Leontiev's input-output model based on the activity of the oil and gas sector were further developed, which, unlike the existing ones, made it possible to establish a relationship between the pricing policy of the industries and their resource efficiency.
Participatory design (PD) method is widely used in design for social innovations. Current research on design for social innovations discuss variety of design processes for different stakeholders, however, there is a lack of attention to co-design process with charity organisations. This study investigates how to support social innovations creation through co-design with charity organisations to produce solutions that will address local community's needs. To generate innovative ideas, study will apply creative workshops, as a PD tool, involving charities and volunteers in Dundee, Scotland. This research will aim to contribute to the PD literature by illustrating co-design methodology for social innovation idea generation for the charities, as an actor of social changes.
Система оподаткування є основою еконо мічного середовища країни. Податки є одним із головних важелів впливу на процеси вироб ництва, інноваційні процеси, розвиток галузей УДК 336.22: 005.336.1(477) О. Р. Саєнко, к. е. н., доцент кафедри обліку та оподаткування, Запорізький національний університет ORCID ID:0000 0001 8979 9354
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