Logistical component of sustainable development of regions in the context of decentralization processes: Ukranian case

Onyshchenko, Oksana; Yudenko, Yevhen; Levytska, Inna; Rarok, Oleksandr; Pokotylska, Nataliia; Korbutiak, Alina

doi:10.14807/ijmp.v11i9.1423

Cited by 3 publications

(2 citation statements)

References 39 publications

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“…For centuries, technological progress has been the most important generator of changes observed in the economies of different countries (Kasych et al, 2019;Onyshchenko et al, 2020, Pochtovyuk, et al, 2021. s164…”

Section: Literature Reviewmentioning

confidence: 99%

Industry 4.0 and accounting: directions, challenges, opportunities

Onyshchenko

Shevchuk

Shara³

et al. 2022

Ind. Jour. Manag. & Prod.

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The purpose of the study was to reveal the directions, challenges and opportunities that arise in the accounting system in the conditions of Industry 4.0, when innovative solutions based on the capabilities of new digital technologies become the management of in-demand enterprises. The role of Industry 4.0 is shown, the features of modern Industry 4 technologies are revealed, the main technologies and production processes are demonstrated, interconnected using industrial protocols to create intelligent data. The rating of digital competitiveness and their readiness to implement Industry 4.0 technologies for 64 countries of the world is given and analyzed. These factors hinder the process of digitalization in countries with a low rating. The influence of Industry 4.0 on the accounting system is determined and the technologies affected by the fourth industrial revolution in terms of accounting (Big Data or Data Analytics, Cloud Computing, AI, Blockchain, Internet of Things (IoT), Robotic Process Automation) and changes waiting for the profession of accountant. The coordination of efforts of business, education and the state in the context of the development of Industry 4.0 technologies was noted.

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Section: Literature Reviewmentioning

confidence: 99%

Industry 4.0 and accounting: directions, challenges, opportunities

Onyshchenko

Shevchuk

Shara³

et al. 2022

Ind. Jour. Manag. & Prod.

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“…Therefore, all the factors that affect the level and Quality of Life of the population should be divided into groups depending on the level of influence: internal (personal characteristics of a person; the desire to work, the level of education, qualifications and income), family (material resources and social status of the family) and external (influence of society, market and state regulatory mechanisms: natural, economic, state managerial mechanism, social, medical prerequisites, etc.). As a result of these changes, society needs to strengthen social responsibility (Glonti, 2020), awareness of the transformation of development priorities of countries (Calinescu, 2018;Onyshchenko, 2020), as well as an effective system of strategic management (Buzko, 2019;Maslak, 2018) and training of highly qualified professionals (Pochtovyuk, 2017;Polishchuk, 2019). The purpose of the article is to substantiate the methodology for determining the European life quality index.…”

Section: Geological Museummentioning

confidence: 99%

Life quality as an indicator of sustainable development: international statistical research

Trunina¹,

Khovrak²,

Pryakhina³

et al. 2021

Journ. Geol., Geogr., and Geoec..

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The purpose of the article is to substantiate the methodology for determining the European quality of life index. The theoretical and methodological basis of research is the ideas of the interdependence of life quality and sustainable development. To achieve the desired goal, the following research methods were used: analysis and synthesis (for determining theoretical and practical aspects of ensuring the life quality); statistical (for determining standardized indicators and a European Quality of Life Index for Sweden and Ukraine); abstract-logical (for theoretical summarization and conclusion). As a result, the authors created the European Quality of Life Index based on the comparison of the characteristics of international life quality assessment systems (calculation principle, number and composition of indicators, number of countries covered for calculation), as well as systematization of research by Ukrainian and foreign authors. Therefore, the authors selected twelve main indicators. The indicators are divided into two groups: stimulants (prosperity index, basic human needs index, welfare bases, availability of nutrition and basic health care, GDP per capita, population, global competitiveness index, personal security, access to basic knowledge, ecosystem status) and disincentive (government debt, unemployment). To determine the “European life quality index”, the authors used the formula for calculating the arithmetic mean, as all selected indicators can be considered equivalent as a result of standardization by the method of “minimum- maximum”. In addition, for in-depth analysis, the authors calculated the growth rates of indicators, as well as coefficients of variation. The authors made calculations based on data of 2013–2019 for two countries, namely Sweden and Ukraine. Sweden occupies a much better position in achieving the Sustainable Development Goals, so studying the impact of life quality on sustainable development in this country will suggest ways to achieve the chosen strategic priorities for Ukraine.

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The Impact of Taxes on the Reproduction of Natural Forest Resources in Ukraine

Zhurakovska

Sydorenko

Fuhelo

et al. 2021

Ind. Jour. Manag. & Prod.

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The research was directed to confirming or disproving the hypothesis that increasing tax pressure on the forest industry encourages the irrational use of forest resources to cover tax payments. The purpose of the study is to develop a methodology for identifying the impact of taxes on the activities of forest enterprises in Ukraine, social and natural capital. In this study, we try to identify the causes of the increased tax burden and the impact of this process on forest conservation. The following decisions of the Government of Ukraine have been taken into account: ban on export of timber products in 2015; an increase in the rent for the use of forest resources in 2016; expiration of special VAT regime from January 1, 2017, introduction of land tax on forest lands from January 1, 2019, increase of deductions from net profit to the state budget from 75 to 90%. Information bases of research are the survey has been conducted, the statistic reporting, reporting to the State Forest Resources Agency and financial reporting of forestry enterprises. By means of methods of the econometric analysis, it is studied indicators relations of the amount of the paid taxes and the area of logging, the amount of the paid taxes and the area of restoration of the wood from 2010 to 2019. The impact of tax increases on the financial condition of forest enterprises was analyzed. The social effect was analyzed by studying the dynamics of payment of wage taxes, the environmental effect was analyzed by indicators of growth of areas of forest restoration including areas of planting a new forest. By results of the analysis of data of the State committee of statistics and the reporting of 17 state enterprises of the Volyn region which serve 7% of the total area of the woods of Ukraine it is established: tax revenues from forest enterprises have tripled, what is not related to the increase in profitability of their activities; reduction of the number of dividends paid in favor of the state; the total sectorial profitability of the activity decreased more than 6 times; bankruptcy is on the rise, and at the end of 2019 accounts for nearly half (65%) of all operating entities. The constructed econometric model allows us to claim with probability p = 0.95 that the increase in tax payments leads to an increase in the volume of harvesting although taxes should stimulate the economical use of forest resources. The results show that all government decisions as to increasing fiscal pressure on forestry enterprises were unsystematic and lead the industry into bankruptcy. This has a detrimental effect on the ecology of the region as forestry grows. However, instead of developing the industry, these studies indicate a complete decline as enterprises lack the resources to forestry development.

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Logistical component of sustainable development of regions in the context of decentralization processes: Ukranian case

Cited by 3 publications

References 39 publications

Industry 4.0 and accounting: directions, challenges, opportunities

Industry 4.0 and accounting: directions, challenges, opportunities

Life quality as an indicator of sustainable development: international statistical research

The Impact of Taxes on the Reproduction of Natural Forest Resources in Ukraine

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