The purpose of the study is to determine the most optimal ways to solve the problems of financing the implementation of environmental protection measures formulated based on the positive experience of foreign countries in the field of ensuring the rational use of natural resources. Methodology. The method of comparative legal research was used to analyse foreign experience in the application of economic mechanisms for ensuring the rational use of natural resources, and the methods of modelling, analysis, and synthesis allowed determining the directions of increasing the efficiency of economic incentive use in Ukraine. Research results. Based on the studied experience of legal regulation of the application of economic mechanisms for ensuring the rational use of natural resources in the countries of the European Union, the United States of America, Great Britain, Canada, and other foreign countries, it was concluded on the expediency of its implementation in Ukraine. The author determined the appropriateness of the introduction of tax privileges of economic activity of entities that promote the use of advanced technologies, which contribute to reducing the negative impact on the environment. The expediency of application in Ukraine of an extensive system of taxation of activities associated with the use of natural resources by means of activating the introduction of direct taxes paid directly by natural users is substantiated. The practicability of inclusion of payments for obtaining appropriate special permits (licenses), which are granted not only for the use of natural resources but also for the activities related to environmental pollution, in the system of economic mechanisms for ensuring the rational use of natural resources is substantiated. The practical importance of the study. The expediency of introducing in Ukraine the approach of financial substantiation of national and regional programs in the sphere of natural resources utilization, which are realized at the expense of state and local budgets and successfully applied in foreign countries, is proved. The originality of the research. The results and conclusions of th e research can be used in the process of improving the legal regulation of the application of economic mechanisms for ensuring the rational use of natural resources.
Purpose. Substantiation of improvement of normative-legal regulation of use of technogenic wastes of mining enterprises for maintenance of requirements of ecological safety of settlements of Ukraine and their conformity to the European standards of realization of economic activity. Methodology. The application of methods of comparative legal research, system and structural-functional analysis, functional method allowed justifying the feasibility of optimizing the regulation of the use of man-made waste from mining enterprises. Findings. The expediency of amending Art. 4 of the Law of Ukraine On Waste, supplementing articles of the Mining Law of Ukraine with provisions that will provide for the competence of public authorities in the field of mining waste management, the procedure for handling all types of mining waste, duties and responsibilities of economic entities for violation of legislation in the field of managing mining waste, and others. Originality. Proposals have been formulated to amend the Law of Ukraine On Waste, articles of the Mining Law of Ukraine, aimed at consolidating the rights and responsibilities of the subjects of the administrative and legal regime of man-made waste of mining enterprises. Practical value. The obtained results can be used to improve the mechanism of utilization and use of man-made waste from mining enterprises.
The article covers theoretical aspects of the necessity of information technologies' introduction and development at the enterprise. There was substantiated the importance of the introduction of modern information technologies and their influence on the effective activity of the enterprise. There were generalized the conditions and consequences of technologies introduction, the main trends of IT development at enterprises, and possibilities of modern technologies use. The composite analysis of the methods for assessing the efficiency of information technology use conducted made it possible to compile the methods into three groups (methods of financial analysis, methods of qualitative analysis, methods of predictive analysis) and to distinguish their characteristics and possibilities of use. There were considered the most popular structural modules of the corporate information and technological system (CIS) in the world. There was the generalized structural composition of the ERP-system with MRP, SRM, CRM, and CSRM modules. There were determined the main characteristics of IT systems, advantages and disadvantages of integrated CRM modulescustomer relationship management system, BI data analysis systems (SAP, Microsoft Dynamics AX, Oracle BI systems), communication management system with SRM providers; 1C: Enterprise 8-system of bookkeeping and management accounting use and the possibility of their association in CIS as: CSRP Enterprise Resource Planning System (Customer Synchronized Resource Planning). Resource planning technologies are functionally related in such a system, modules of CRM strategies are integrated, interaction with buyers and customers and bookkeeping analysis and accounting are synchronized. The method of economic efficiency determination with the improvement of calculation algorithm is proposed. The main stages of assessing the effectiveness of IT introduction and application at the enterprise can be summarized in three stages: preparation-analysis and assessment of the technology selection; introduction-analysis and assessment of direct costs and substantiation of expediency; implementation-assessment of economic efficiency of application and calculation of intellectual depreciation and possible stepwise modernization of information technology in future. The multiplicity of introduction goals and sources of IT payback requires a differentiated approach to the determination of the criteria for their effectiveness assessment. There was developed an algorithm of determination of the economic efficiency of IT introduction in the activity of the enterprise. The traditional way of profit assessing from the IT introduction does not ensure full consideration of qualitative and strategic efficiency, therefore, it requires additional use of predictive methods that allow supplementing quantitative calculations. The author proposed to calculate the efficiency of introduction, modernization, and use of IT projects, use of scenarios analysis methods, which include the Black-Scholes model and the binomial mo...
The purpose of the research is the specifics of ensuring the right to vocational higher education for persons with disabilities: the administrative and legal aspect in foreign countries, in particular the experience of three European countries that entered the top ten according to the results of the international study PISA-2018: Estonia, Finland and Poland.. Main content. It considers the experience of building an education management system on a democratic basis, in cooperation between government bodies and society. It is determined that education in the studied countries is one of the priorities of the state and society. Methodology: The methodological basis of the research consists of comparative legal and system analyses, a formal legal method, interpretation method, hermeneutical method and methods of analysis and synthesis. Conclusions. Similar approaches to administration and financing were identified. A trend characteristic of all countries is clarified: the state guarantees free education, including science, and ensures equal access to quality education and science. Mechanisms for financing education, science, and the main sources of funding inherent to each country were defined. Thus, the experience of the European Union countries, which were included in the top 10 best countries according to the PISA-2108 international survey showing the best performance (Estonia, Poland, Finland) for the administration of education and science based on such indicators as management, financing, public involvement in the process of managing education and science, was analyzed. This approach made it possible to identify the main approaches to the administration of education and science at the local level that can be implemented in Ukraine, namely: involvement of local self-government bodies in the selection of teaching staff; financial autonomy of educational institutions; replenishment of the school budget through the provision of additional paid services; reducing education costs by attracting outsourcing companies; motivating highly qualified teachers to work in rural educational establishments; creation of a national register that would contain a comprehensive about educational institutions; maintenance by communities of underfilled educational institutions.
The authors of the article have substantiated the necessity and expediency of applying matrix methods of analysis of economic activity of business entities. The methodology of matrix business simulation has been improved, namely, in the formation of the system of indicators of evaluation and consideration of its results. The integral functional indicators of the matrix business models of the industrial enterprises of the resources industry of Kryvy Rih basin have been determined, in particular cost efficiency, resource efficiency, resource consumption, the structure of the final results, the structure of resources, the cost structure. According to the mentioned indicators, the authors have revealed violations of the models of management of each enterprise's formed totality from the standard one. The authors have revealed the tendencies of development of selected enterprises for the research period on the basis of built matrix business models, with the help of which and the formed practical tools we determined the vector of their further development to improve the management efficiency. The methodological tools used in this study is a combination of methods formed on the basis of general scientific and special methods, namely: the dialectical method of scientific cognitionfor the formation of the system of indicators for assessing the effectiveness of economic activities of the enterprise in order to the implementation of matrix business modeling; methods of fishbone analysisfor building a management model at each of the researched enterprises; analysis and synthesisto determine the current tendencies in the development of mining enterprises in Kryvy Rih basin, economic and mathematical, expert methodsto determine the integral indicators of matrix business models, including functional ones; methods of abstraction and generalizationto formulate the problems and to form conclusions about the perspectives of the enterprises' operation in mining sphere in Kryvy Rih basin.
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