Зовнішньоекономічна діяльність підприємств України в сучасних умов кризи в економічній, соціальній та політичній сфері характеризується значним колом проблем, вирішення яких можливе лише за рахунок досягнення фінансової стабільності їх функціонування. На жаль, на сьогодні в Україні відсутні важелі державної підтримки вітчизняних експортерів, які намагаються самостійно вирішувати проблеми диверсифікації зовнішньоекономічних операцій внаслідок загострення політичних та економічних відносин з деякими країнами-експортерами, виходу на нові ринки збуту, нарощування обсягів експорту на існуючих ринках. Крім того, в якості основних завдань, які стоять на сьогодні перед українськими підприємствами, є завдання технологічного оновлення та модернізації виробництва, впровадження нових форм міжнародного співробітництва. Реалізація вказаних завдань потребує, насамперед, адекватного їх складності та масштабності обсягу фінансування. В статті автором проаналізовано існуючі теоретичні підходи до визначення сутності фінансового забезпечення взагалі та фінансового забезпечення зовнішньоекономічної діяльності, надано власне трактування даного поняття та розроблена послідовність вибору оптимальної форми фінансування при організації експортних та імпортних операцій.
The purpose of the article is to investigate the potential of environmental taxation in the regulation of ecological responsibility and ensuring the pro-environmental behaviour of economic entities. To study the theoretical basis of environmental taxation and environmentally responsible behaviour, a bibliometric analysis of key words in scientific articles published on this topic was conducted. The results of the bibliometric analysis show that aspects of environmentally responsible behaviour are presented in the list of keywords that mediate the study of environmental taxation. Thus, pro-environmental behaviour is defined by the necessity of health risks avoiding, clean energy technology providing, waste generating reducing etc. The impact of environmental taxes on various aspects of environmentally responsible behaviour was modelled on the sample of six European countries (Belgium, France, Austria; Finland and Denmark) for 1994-2019. The results of the calculations show that environmental taxes have limited effectiveness in regulating various aspects of environmental liability. So, the average growth of environmental taxes revenue by 1 USD million provides a decrease in the Eco-Innovation Index by 0.001 point; the slow rise in CO2 emissions (less than 0.000 %) and the growth in tobacco use (about 0.000 %). On the other hand, environmental taxes do not influence the country’s environmental performance, as well as on the total alcohol consumption and renewable electricity consumption and output. Thus, an approach to the establishment of tax benefits for enterprises was proposed, considering the results of changes in the environmentally harmful effects they produce.
The article justifies the need to implement a personnel management model – electronic human resources management (E-HRM) as a means of increasing the value of the human resources (HR) function, which is a modern business solution and provides full online support in the management of all processes, data and information necessary for personnel management in a modern company. Aspects of E-HRM are considered, namely definitions and theoretical perspectives on E-HRM. The role of E-HRM is defined, which is a relatively new and large-scale field in which human resources management systems meet web-based technologies, which offer both advantages and challenges for organizations. Electronic HRM is a way of implementing HR strategy, policy, and practice as a company's guideline to an institution's staffing requirements through web technology channels. E-HRM knowledge offers thresholds that allow managers, employees, and HR experts to view, remove, or modify sequences that are critical to an organization's HR oversight. The levels of electronic human resources management are examined and the experience of successful E-HRM in international companies is analyzed. The main functions of E-HRM are defined: e-advertising, e-application tracking, e-recruiting, e-selection, e-learning, classroom and virtual training, e-performance management system, e-compensation and benefits, HRIS and e-communications, e-personal profile, e-tracking and handling complaints, and e-leave, etc. The methods and possibilities of implementing electronic personnel management are proposed, it is proven that its implementation increases the efficiency of personnel management processes due to: the efficiency of the personnel department; reducing administrative costs by automating routine personnel management processes, such as payroll, benefits administration; reducing the time and effort required to complete tasks such as staffing, performance management and employee data management; improving the provision of services in the implementation of the company's business strategy, etc. The relevance of this topic determined the direction of the research, and the proposed results can be used by enterprises in today's circumstances.
The modern development of international business creates new conditions for the effective functioning of business entities on international markets. First of all, this concerns the constant and steady increase in the volume of financing of foreign economic operations, which, in turn, requires the search for optimal methods and sources, among which leasing occupies a significant place. In Ukraine, the urgency of the development of leasing is determined by the need for technical re-equipment and renewal of the fixed assets of enterprises, the level of wear and tear of which is approximately 80%. The vast majority of Ukrainian enterprises are unable to carry out technical renewal of production with their own funds. Therefore, there is an objective need to develop the leasing business. The article analyzes the current trends of the global leasing market and the market of Ukraine, identifies problems and prospects for development, develops recommendations for improving the methodical support of the organization of leasing operations in the field of foreign economic activity. The historical experience of the development of leasing in many countries confirms its important role in the renewal of production, the expansion of product sales, and the activation of investment activities. Leasing can become especially attractive in connection with the introduction of tax and depreciation benefits. Leasing can become especially attractive in connection with the introduction of tax and depreciation benefits. Leasing operations are in great demand on the world market, as they provide certain advantages for all participants in the agreement. Today, Ukrainian leasing companies are unable to fully meet the aggregate demand for this type of financial services, therefore, for Ukraine, the use of international leasing as the main element of updating equipment and production facilities is extremely important. International financial leasing provides enterprises with the opportunity to modernize equipment and thereby increase their efficiency and competitiveness. Therefore, the relevance of the study is determined by the need to use international financial leasing as a means of updating the company's main production assets.
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