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 development of active learning approaches and the need in raising economic competency of the people within all the age groups brings business simulations software to the front of the appropriate tooling lists. The aim of the study considers the ways and approaches to introduce and effectively integrate business simulations software into learning environments of technical university. The object of the study is the learning environment of Technical University. The subject of the study is using business simulations software in the learning environments of technical university. The result of the study: several approaches of integrating business simulations software into a learning environment of technical university were analyzed and discussed. The paper is dedicated to generalizing practical experience of the authors in technical and logical implementation in the pedagogical practice, usage of business simulations software as students and users with theoretical research of broader set of approaches used to integrate business simulations software into educational software-based and organizational environments. Conclusions and future plans based on the results of the experiments were made. Main conclusions and recommendations: the range of approaches between deep integration with the learning management tools used in the learning environments and independent usage of business simulations software is possible to implement. Choice of approach depends on the goals, ICT-related maturity of the learning infrastructure and the percentage of active learning cases in the syllabus of the class. Future experimentation is needed to collect extensive data on integration possibilities, efficiency and effectiveness of the level of integration of business simulations software into learning environment of technical university.
The paper explores the essence of the criteria and indicators which can be used to select a cloud-oriented learning support system for a higher education institution. The following criteria with corresponding indicators are identified: design criterion (reliability, accessibility, multilinguality, security, adaptability, ease of use and administration, free use); technological criterion (user access rights differentiation, cloud storage of data, integration with other cloud-based services, ability to download different types of files); communication criterion (user registration, communication between registered users, creating groups, creating forums and chats); information-didactic criterion (structuredness, calendar, assessment of student achievement, file sharing, testing and surveys, group and individual modes of work; analytics for a particular course). The most downloaded LMS are shown based on the results published by LMS Market Share. The paper offers an analysis of a number of cloud-based learning management systems (Google Classroom, Moodle, Edmodo, Studyboard, Oracle, Learner Nation, iSpring, Canvas, Schoology, Blackboard, NeoLms) in terms of the above-mentioned criteria and indicators. The systems were selected based on the method of expert evaluation. The expert evaluation showed that the most convenient and high-quality cloud-based learning management system for building a cloud-oriented learning environment of a higher education institution which best meets all the criteria are NeoLMS, Canvas and Google Classroom. These LMS offer all the functionalities which are essential in the educational process. We see the development of methodological recommendations for higher education regarding the high-quality and successful implementation of such learning management systems in the educational process as prospects for further research.
analYSiS of The iMPaCT of inTanGiBle aSSeTS on The CoMPanieS' MarKeT Value Purpose. To determine the impact of intangible assets on the market value of European companies (Germany, France and the United Kingdom) using intellectual data analysis. Methodology. The correlationregression analysis, including Python programming libraries (Pandas, Numpy, Matplotlib, and Seaborn), was used to find the link between market value and intangible assets available to enterprises, which allows conducting analysis and visualization of the results obtained through various methods. To analyze the impact of an industry type on the rela tionship between market value and intangible assets, their classification according to the NACE Code Index is used. findings. The correlation between intangible assets and the market value of companies in the analyzed European countries has been identified, but the strength of this connection is different (German companies (0.6-0.7), French companies (0.3-0.7), Brit ish companies (0.5-0.7)). The size of an enterprise affects the connection between intangible assets and the market value of enter prises. The authors conclude that the correlation between the intangible assets indicators by economic sectors and the market value of enterprises exists only for some economic sectors (C, J, K, M and N), classified according to the NACE Code Index. originality. The study presents the regression dependence of market value on intangible assets of European companies (Ger many, France and the United Kingdom), which allows adjusting their investment policy depending on the industry to which the company belongs and on its size. Practical value. Determining the possibility of the impact of the value of intangible assets on the market value of companies.
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