Ländliche Gemeinden und europäische Integration der Ukraine: Entwicklungspolitische Aspekte

Korinets, Roman; Yaroshko, Mariya

doi:10.31205/ua.277.01

Cited by 3 publications

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“…Agriculture is different from most other businesses. Farmers' income is about 40% lower than non-agricultural income, despite the importance of food production (Korinets, 2023). In addition, agriculture is more dependent on weather and climate than many other industries.…”

Section: Resultsmentioning

confidence: 99%

Untitled

2024

Scientific Bulletin of Mukachevo State University Series “Economics”

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In the context of russia's full-scale invasion, the agricultural sector remains one of the main sources of budget financing in Ukraine, and therefore requires a more detailed study in this context in the context of war. Thus, the purpose of the study was to assess the current possibilities of financing the Ukrainian budget, with a focus on the role of the agricultural sector in its revenue and expenditure parts. The main research methods used were analysis, forecasting, abstraction, historical, statistical and graphical methods. The study analysed the dynamics of the Ukrainian budget and described the general negative trend observed over time. The study analysed possible areas of raising funds for financing, in particular through bonds, both domestic and foreign, and concluded that such methods are undesirable. The paper also shows that the agricultural sector in Ukraine has become a significant source of replenishment of the country's budget during the war. The information being in the available sources indicates that the share of revenues received from the agricultural sector in the budget of Ukraine is quite high, and the sector itself is in surplus (revenues exceed expenditures). Given the benefits for the budget from the development of the agricultural sector, it is important to support it with both financial and non-financial methods. The results of the work can be used Materials and MethodsThe study used some data that characterize the state budget of Ukraine from different angles. Statistical information for their assessment was used from various freely available Internet resources. For instance, information was used

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Section: Resultsmentioning

confidence: 99%

Untitled

2024

Scientific Bulletin of Mukachevo State University Series “Economics”

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“…Another agroholding, CFG, cooperates with a precision farming company that processes CFG's data and, upon an established agreement, may share these data also with CFG's competitors. On the one hand, the adoption of such platforms aims to obviate the problem of underdeveloped public and private extension networks in Ukraine (Korinets and Yaroshko, 2023) and thus to improve supplier compliance with quality requirements. On the other hand, the use of own DT expertise to build the market for customized digital solutions (Grain Alliance and Astarta), indirect data sharing with competing enterprises (Astarta and CFG) as well as voluntary abstention from the potential (mis)use of its competitors' information (Astarta), suggest that firms may initiate an even broader transformation process.…”

Section: Discussionmentioning

confidence: 99%

Digital technologies as a driver of resilience and institutional transformation: The case of Ukrainian agroholdings

Gagalyuk,

Kovalova

2023

Int. Food Agribus. Manag. Rev.

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The present paper explores how implementation of digital technologies (DTs) assists firms in transition economies in addressing weaknesses of the institutional environment surrounding them, in particular via establishment of collective governance systems. Based on case studies of three large-scale agroholdings operating in Ukraine, the paper aims to fill the research gaps with regard to the following: motivation of the firm to initiate DT-enabled collective governance systems; the rules these systems are based on; and the reasons behind the firm’s choice of a particular governance mode – closed, shared or open – for these systems. The findings generally support the institutional theory argument that complex technology enables coordination of exchange relationships not only within but also outside firm boundaries. At that, the choice of a governance mode between closed, shared or open institutional infrastructure is likely to depend on the firm’s ownership concentration, corporate transparency, availability of resources and social embeddedness.

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“…However, like the vast majority of businesses in today's business environment, the audit services market has faced challenges such as complexity of regulation, corruption risks and the need to improve corporate governance practices. In addition, the analysis of staff turnover based on the data of the State Statistics Service makes it possible to note that there is an active attraction and retention of qualified specialists by foreign companies[12].A study of the financial and economic performance indicators of the largest companies in the Ukrainian audit services market, «The Big Four», in 2018-2022 based on public financial statements, shows the ambiguity of the joint interpretation of solvency, profitability and liquidity indicators[7,8,9,10]. Thus, the increase in liquidity by an average of 99% in 2022, which represents the company's ability to quickly repay its liabilities, a significant decrease in the level of profitability (profitability) of the enterprise (-93%) as a result of a decrease in net profit and a drop in equity/working capital ratios by an average of 98% are simultaneously caused by various factors, including the following -a decrease in demand for audit and consulting services in Ukraine in the first months of the full-scale invasion led to a decrease in profitability in 2022 -the need to attract investment in the domestic economy as a whole due to the closure of a significant share of the service market, which leads to an increase in costs, respectively; -Diversification of services leads to increased liquidity and reduced risk;…”

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confidence: 99%

Features of the Analysis of Financial Stability of Audit Companies in Ukraine in Non-Stationary Conditions

Shevchuk,

Rochshyna,

Khomych

2023

Електронний журнал "Ефективна економіка"

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The article is concerned with determining the peculiarities of analysing the financial sustainability of audit firms in Ukraine in non-stationary conditions. The authors provide their own definition of non-stationary conditions and their importance in the analysis, forecasting and decision-making in dynamic and developing environments. The article describes the main factors of exogenous and endogenous nature that shape modern non-stationary conditions. Among a significant number of enterprises in various sectors of the economy, the authors explain why they focused on enterprises in the audit services sector. This is due to the fact that the analysis of enterprises in the audit services market through the prism of financial stability shows its paramount importance in maintaining the integrity and reliability of financial information in the economic system. The analysis considered the main representatives of the audit community in Ukraine -«The Big Four». The results of the analysis, which were based on public financial statements, show ambiguity in the common interpretation of solvency, profitability and liquidity indicators, which indicates the effects of non-stationary conditions on the performance of the selected companies. At the same time, it should be noted that the analysis of the level of financial scoring of the competitive environment of the audit services market indicates a sufficient level of financial stability during the period under study. This is also evidenced by the analysis of the level of financial scoring of the competitive environment of the audit services market. Given the results obtained, it becomes necessary to consider ways to improve the financial sustainability of audit companies. In addition, the paper considers the models that received the most positive feedback during the modelling of financial sustainability for their further use. In general, the study made it possible to determine the peculiarities of analysing the financial sustainability of audit firms in non-stationary conditions, and its results are of practical importance for the audit services market in Ukraine.

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Ländliche Gemeinden und europäische Integration der Ukraine: Entwicklungspolitische Aspekte

Cited by 3 publications

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Digital technologies as a driver of resilience and institutional transformation: The case of Ukrainian agroholdings

Features of the Analysis of Financial Stability of Audit Companies in Ukraine in Non-Stationary Conditions

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