The article substantiates the essence of the concept of "social capital" as a resource in terms of formed, permanent, established types of highly effective socio-economic interactions. In addition, the main directions of its manifestation and its structural elements are defined. It is stated that for quantitative measurement of social capital at the enterprise level, it is necessary to establish its precise framework, to determine its structure and key features. As an object of accounting, social capital should be regarded as an intangible asset. The expediency of using the Value explorer method for social capital estimation, which requires some necessary steps, has been substantiated as follows: the use of clearly established algorithm of actions in the implementation of rational selection for a new product; the use of internal and external innovations in the process of generating new ideas and production of innovations within the framework of the product realization strategy; identify areas of key competitive advantages related to social capital; determining the role of the sphere of competitive advantages in production and sales of products; gross profit distribution by key competitive advantages; calculation of the potential of the competitive advantages sphere; assessment of the durability and sustainability of the competitive advantages of the enterprise and calculation of the present value of all elements of social capital of the enterprise. Five main levels of social intangibles are identified and grounded. The study allows to form an appropriate matrix to analyze the effectiveness of their use in the enterprise.
The objective of this paper is to determine the basic features of the use of mathematical modeling of the system to forecast cryptocurrency exchange rate. The study determines that cryptocurrency is the simplest investment asset being and, at the same time, the riskiest one. Advantages and disadvantages of cryptocurrency use are specified. Advantages include: code openness, anonymity, decentralization, emission, and reliability. Disadvantages include lack of guarantees, instability, risk of prohibition and possible loss. A model to forecast bitcoin cryptocurrency exchange rate is proposed and substantiated mathematically. The observations are the basis to develop a hypothesis: the faster the cryptocurrency (e.g. bitcoin) is mined, the more difficult it is to forecast bitcoin cryptocurrency exchange rate. Certain factors emphasize which may affect the cryptocurrency exchange rate: trade wars of the USA with other export-oriented world economies (China); advent of IEO as the alternative for ICO and new drivers connected with the interest in cryptocurrency; FATF recommendations for market control, the entry of world giants (e.g. Facebook) into the crypto-market and the development of the stablecoin market.
Abstract.Introduction. The development of collective investment institutions (CIIs) results in new possibilities for Ukrainians to invest their savings to make profit through transfers of their own resources to professional managers with the aim of further investment of such resources in various assets: securities, immovable property, etc. The evolution of collective investment institutions, and in particular venture capital funds, should be provided by means of the developed accounting system. The purpose of the article is to determine ways of development of collective investment institutions type, to differentiate between venture capital funds and other funds and to analyse of procedural and institutional forms of the development of venture capital funds according to their basic characteristics effecting the organisation of the accounting system. Results. The authors have defined various types of institutions for collective investments are defined. Distinctive features of venture capital funds and other institutions are emphasised. The analysis of legal types of CIIs in terms of their basic characteristics effecting the organisation of the accounting system is performed. Conclusion. Determination of types of CIIs as well as procedural and institutional forms of venture capital funds will help to develop an accounting system that would meet the objectives of the activity, respond to the risk component of the activity and provide the required information for both internal and external users. Легенчук С. Ф. доктор економічних наук, професор, завідувач кафедри обліку і аудиту, Житомирський державний технологічний університет, Житомир,Україна Усатенко О. В. кандидат економічних наук, доцент, кафедра обліку і аудиту, Національний гірничий університет, Дніпропетровськ, Україна Аналіз форм господарювання інститутів спільного інвестування для організації системи бухгалтерського обліку Анотація. У статті визначено типи інститутів спільного інвестування, встановлено відмінності венчурних фондів від інших інститутів. Зроблено аналіз організаційно-правових форм створення венчурних фондів за їхніми основними характеристиками, що впливають на організацію системи бухгалтерського обліку. Проведений аналіз допоможе організувати такоу систему бухгалтерського обліку, яка б відповідала цілям діяльності, враховувала ризикову компоненту діяльності та забезпечувала необхідною інформацію внутрішніх і зовнішніх користувачів. Ключові слова: інститути спільного інвестування; венчурні фонди; система бухгалтерського обліку; інформація. Легенчук С. Ф. доктор экономических наук, профессор, заведующий кафедрой учета и аудита, Житомирский государственный технологический университет, Житомир, Украина Усатенко О. В. кандидат экономических наук, доцент, кафедра учета и аудита, Национальный горный университет, Днепропетровск, Украина Анализ форм хозяйствования институтов совместного инвестирования для организации системы бухгалтерского учета Аннотация. В статье определены типы институтов совместного инвестирования, установлены отличия венчурных фо...
Today's realities dictate to Ukrainian companies a management philosophy that requires them not only to maintain their position in the market, but also to increase the efficiency of their operations and development in the context of favorable and unfavorable changes in the market environment, which necessitates significant amounts of financial resources. In the face of global competition and the increased turbulence of the external environment, securitization is one of the alternative tools to attract additional financing as well as to minimize risks by which financial markets can support sustainable finance in the transition to a green economy. The article deals with the essence of securitization as one of the major financial innovations of our time. It is established that this financial mechanism allows to diversify sources of financing, to effectively manage the structure of the balance sheet of the enterprise, as well as to significantly increase the level of liquidity of its assets. It also describes the main types of securitization and their impact on the structure of balance sheet indicators. The practical relevance of the study is that the authors' highlighted areas of change in financial performance make it possible to make an smart decision on the use of a particular securitization mechanism, considering the purpose of its implementation and the capabilities of its initiators, including in the transition to a green economy. It is suggested for the successful implementation of the concept of a "green" economy aimed at achieving sustainable development goals in Ukraine, using such financial instrument as sustainable securitization through the use of the collateralized loan obligation mechanism.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.