The complex of agroindustrial enterpriseis an extremely important branch of the national economy of any state. This area determines the level of food security, and can also be one of the powerful incentives for the growth of the entire economic system of the country. This is why it so important to ensure economic security of agroindustrial enterprise. The purpose of the article is to form the model for assessing the level of economic security of the agroindustrial enterprise. The subject of the study is economic security of the agroindustrial enterprise. It is proved that the effectiveness of anti-crisis measures substantially depends on information support, the formation of which at the proper level is possible when applying the developed model for assessing the level of economic security of the agroindustrial enterprise. The use in the model of quantitative and qualitative indicators can characterize the main parameters of the economic activity of the agroindustrial enterprise and allow to characterize the level of economic security. This model is based on data that were obtained during the assessment by experts who work in agroindustrial enterprises, which may not only be about professionalism, but also take into account the specifics of the studied area. As a result of obtaining one or another value of the integral indicator, the studied agro-industrial enterprise is recognized as requiring no revision of its own strategy for ensuring economic security. The generated model was experimentally applied at ten enterprises in Eastern Europe, in particular in countries such as Poland, the Czech Republic and Ukraine, to test its effectiveness. To define and substantiate our research, we applied the following general research methods: induction and deduction, comparison and systematization, synthesis and analysis, morphological analysis. The following methods are specific for our research: SAW methodology, in our work is designed to form a polyvariate decision-making model for assessing the level of economic security, as well as a method of expert evaluation, which are designed to form a list of necessary for the formation of the above model. The novelty of our research lies in the developed integrated indicator for assessing the level of economic security of agribusiness and its practical application.
Active development of digitalization processes worldwide is changing the usual mode of the operation of all areas of human activity. These processes have a special impact on the development of economic systems. The introduction of new information technologies in economic relations today is the norm and objectively necessary to ensure the competitiveness of national economies. Up to date, the outlined technologies play an essential role in reforming tax systems, which determines the relevance of this sphere of research considering the potential of digitalization and its application in this area. The purpose of the article is to conduct a bibliographic analysis of the state of research papers in the digitalization of tax systems and establish current trends in the scientific development of this system. The systematization of scientific sources and approaches to solving the taxation digitalization problem showed the lack of scientific papers in this area. Accordingly, the urgency of solving this situation is to conduct new research in this area to deepen the understanding of current trends in introducing new innovative technologies from the theoretical, methodological, and practical points of view. The methodical toolkit of the study was the methods of bibliographic and comparative analysis. As the information base to conduct research, the Scopus database was used. The empirical study was conducted using a bibliometric approach known as «the common words analysis» using the VOSviewer software. The analysis of the relevance of the study of taxes and digitalization as a separate scientific category was conducted. It was determined that for the last five years, there had been a significant growth of scientific research in digitalization as an objective process of reality, the analysis of which is studied within various sciences. The categorial relationship between keywords found in scientific papers, where the words «taxes» and «digitalization» are met, is analysed within the article. It made it possible to identify the following areas of research, within which the issues of digitalization of the tax system were studied individually: works related to the study of peculiarities of the international trade development, taxation in online trade; research papers, within which the taxation issues of business entities that do not have a physical location in the countries where they operate are studied; articles, which study the issues of enterprise management, the development of enterprise management in the digital age; papers, which analyse `the issues of reforming tax systems, the introduction of innovations to improve their functioning.
Ukrainian economy, which is recovering after the severe crisis in 2009, has shown obvious signs of macroeconomic instability over the last five years, namely the slowdown of economic growth in 2012-2013 and the recession during the 2014-2015 period. One of the main reasons for this is the irrational structure of national consumption. The present study allows finding out that the biggest defects of the structure of the aggregate expenditures of the Ukrainian economy are the reduction in the share of gross capital formation and an increase in the share of net export with minus. The main factors hampering private capital formation in Ukraine are the reduction of national savings and excessive market concentration. Rapid inflation rates and an extremely low level of confidence in financial intermediaries from the part of Ukrainian households to buy foreign currencies, which they save as non-performing assets (cash). This is an extraction of resources from the «profits-expenditures» flow, which do not work for the economy and are extremely scarce. The chronic negative net export of Ukraine is connected with unsatisfactory terms of trade, because high-tech science-intensive products and excessive amounts of hydrocarbons are imported, and the products with a low level of processing are mainly exported. This is explained by the insufficient tempo of technological modernisation of the Ukrainian economy and innovation lag: 40% of workers employed in the industry are engaged in the production at the low technological level, about 20% -at the average level and only 2.5% -at the high level. The increase of GDP due to the introduction of new technologies in Ukraine is estimated at 0.7-1%, while in developed countries it reaches 60% and more. Comparison of Ukraine with other European countries in terms of aggregate expenditures structure in 2012-2017 substantiated the need for deep structural change in the country.
The authors have improved the methodical approach to assessing and forecasting the intensification of innovative development of regions, which contains a justification for the selection of statistical indicators of innovative development of regions, which are checked for compliance with the grouping by correlation analysis. The use of correlation analysis using Mathcad software makes it possible to eliminate autocorrelation relationships between selected assessment indicators of innovative development of regions. Confirmation of the weight of the grouping of evaluation indicators provides calculations of impact factors and determination of the most influential indicators on the integrated index of innovative development of regions using Mathcad software. The influence of the most influential indicators is also taken into account when forecasting the integrated index on the basis of estimated indicators using the Bartlett method. Predictive values and calculations of the integrated index of innovative development can be used in the practice of local and regional authorities to develop effective measures to enhance the intensification of innovative development of regions, taking into account the most influential factors for a particular region. The proposed methodological approach to forecasting innovative development was tested on the example of Polish regions, all calculations were performed using Mathcad software. For a more thorough analysis, three different voivodeships of Poland were selected, which belong to the voivodeships with high, medium and low levels of innovative development, have different and most influential indicators on the value of the integrated index. Such voivodeships include Kujawsko-Pomorskie, Pomeranian and Swiętokrzyskie. When forecasting with the use of Mathcad software, which makes it possible to eliminate errors in calculations, an increase in the average value of the integrated index of innovation development was obtained.
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