Independent Journal of Management & Production
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Adaptive changes in the ornithine cycle and amino acid synthesis in sheep liver with different meat productivity
Get PDFThe aim of the research was to study the ornithine cycle as the process of fixing ammonia and the formation of urea in the body of highly productive animals. In our experiments, we used a protein-deficient diet and urea as a nitrogen substitute for nitrogen-containing materials in the diet to reveal the mechanism of action of urea on animals, in particular on the biochemical processes of the ornithine cycle. There are some differences between Bukovinian sheep of the Askanian meat-wool breed and outbreds in terms of the ability to build muscle tissue. Our study reveals that the slaughter yield and the average daily gain consumption of Bukovinian-type meat of the Askanian meat-wool breed were higher in summer and in autumn, compare with purebred sheep. Sheep of the Bukovynian type of Askanian meat-wool breed have the intensity of enzymatic formation of urea in liver homogenates that is much higher in all experiments than in outbred sheep. A sharp drop in the activity of all stages of urea formation and glutamic acid synthesis in liver homogenates and significantly weakened urea formation was found in all experiments of the fourth series in comparison with the experiments in the third series. Increased muscle growth, high nitrogen deposition, and a much lower percentage of urinary excretion of ammonia and urea nitrogen, as well as higher activity of enzymes of the ornithine cycle and glutamic acid synthesis in the Bukovinian sheep type of Askanian meat-wool breed compared to outbreeds allow concluding that ammonia and urea in highly productive animals act less as finishing products of nitrogen metabolism than in low-productive animals
Development of internal control and audit in Ukraine
Get PDFControl plays an important role in ensuring the efficient use of funds, both public and business sectors of the economy. The purpose of the article is to consider the role of the State Audit Service of Ukraine in the implementation of financial state control. The study is based on the analysis of reports of the State Audit office of Ukraine on the results of state financial audits of health care institutions, which last took place in 2019. The analysis of the reports of the Ministry of Finance of Ukraine allowed to establish the effectiveness of the state financial audit at the national level during last three years. The article provides answers to the following questions: i) what tasks are performed by the State Audit office of Ukraine; ii) features of external and internal audit of public sector entities in Ukraine; iii) the effectiveness of internal audit at the national level on the basis of state financial audits; iv) problematic issues of internal audit development on the example of health care institutions; v) the main directions of development of the state internal audit in Ukraine
Information model of material and technical and financial resources in housing in Ukraine and Europe: accounting and management aspect
Get PDFThe purpose of the study is to form an information model of material, technical and financial resources in construction, based on identifying and taking into account the existing initial conditions and developing proposals for their improvement at the level of accounting and management by improving the documentation process. The article examines the relationship between material, technical and financial resources in housing construction. It is proposed to consider the information resource as the main resource, because it has an impact on the formation of all other resources, and therefore, in fact, manages them. This gives rise to new types of resources that are somewhat changing the pace and direction of governance and the global economy as a whole. The potential possibility of the working population of Ukraine to purchase housing by making two hypotheses is calculated. The first hypothesis concerns the ability of the working population to save money from wages, if the working person can live according to the subsistence level. The second hypothesis calls into question the first. At the junction of these hypotheses, appropriate conclusions are formed regarding the improvement of sources of financing for housing construction. Due to the study of problematic aspects of housing construction, a model of material, technical and financial resources in the context of digitalization has been formed. The derivative conditions of such resources are singled out here, namely: assistance in the restoration of natural resources; search for alternative resources; saving time; optimization of material costs; the emergence of a new type of currency; speed of calculations. Based on their research, it is proposed to improve financial and management accounting for the formation of new synthetic and analytical accounts, internal and intermediate management documents and the methodology of financial accounting
Public Sector in the Transformation Economy of Ukraine: Macroeconomic Analysis
Get PDFThe purpose of the article is to study the conditions and prospects for the development of the state sector of the Ukrainian economy and to determine the functions and tasks of state-owned enterprises in a transformational economy. The information base of the empirical research is the data of the official website of the Ministry of Economic Development, Trade and Agriculture of Ukraine for 2014-2020. The methodological and methodical sources lie in the provisions of the economic code, the Classifier of institutional sectors of the economy. In the course of the research, the following methodological techniques were used as a comparison, modeling, series of dynamics, grouping, structural-dynamic, and coefficient analysis. The necessity of improving the existing regulatory mechanisms of transformation from state institutions and the development of new effective approaches to the functioning of the system of state entrepreneurship, which takes into account the features of the transformational economy and is based on international experience in building modern market relations and mechanisms for increasing the efficiency of the economic system, has been substantiated. The dynamics of the public sector share in the country's economy is analyzed, and the possible causes and consequences of these structural and dynamic changes are characterized. The results of the study are the proposed classification of types from state-owned enterprises, which is the basis for differentiating their functions and tasks depending on the goals of education, the characteristics of the activity, the structure of ownership, and the strategic priorities of the country's development. The necessity of the state-owned enterprises' sector reforming in the context of global integration is substantiated, as well as general directions and tools for implementing the reform of state-owned enterprises.
Blockhain impact on economic security
Get PDFThe aim of this paper is to review impact of the one of the most modern cutting edge technologies‘, namely Blockchain on Economic Security. First of all article describes concept - technological background of Blockchain technology nature, emphasizing main features that have most significant and even disruptive impact on separate industries and even whole Economy including Economic Security. Secondly contemporary challenges of this technology are provided. Thirdly multifaced concept of Economic security is explained, followed by importance of this phenomenon specifically within modern mega trends such as Globalization and Information Society. Blockhain impact has been researched through three main industries/functions – eCommerce, Payments and Logistics. Finally conclusions of the paper suggest to use Blockhain with another Industry 4.0 technologies (such as Big Data and Internet of Thing) to reach maximum possible synergy
Distance Personal Identification in the On-line Environment: Problems of Financial Institutions in the EU
Get PDFElectronic financial services are of key importance in the EU. However, the actual policies adopted in the field by individual member states differ from country to country. A great deal of legal acts have been adopted by the EU to encourage FinTech development, to prevent money laundering and in particular to lay down secure procedures of personal identification. However, measures applied by individual member states frequently differ. The purpose of this article is to focuses on actual legal instruments used by EU financial institutions and FinTech agencies in the digital environment for client identification and on major problems faced by FinTech companies rendering modern financial services. Financial institutions and FinTech agencies often face the problem of client identification which is of key importance in the field. The complex legal regulation of the field has been extended to include such concepts as customer due diligence, simplified customer due diligence, enhanced customer due diligence and customer identification in physical absence. Each of the ways of identification differs in the scope of collected personal data, methods of data collection, legal regulation and the use of technological instruments
Formation of the Enterprise Strategy based on the Industry Life Cycle
Get PDFThe article considered the process of forming an enterprise strategy in the following stages: analysis of the external and internal environment of an enterprise, formation of a system of enterprise goals, assessment of alternative development strategies and the choice of one of them, implementation of the chosen strategy, and adjustment of the strategy. It is proposed to analyze the external environment in accordance with the concept of the industry life cycle. The concept of the life cycle of the industry, in particular the main stages of development of the industry and the criteria that are the basis for their identification, has been investigated. It is proposed to use the scientific developments of Porter and use the following characteristics as criteria: behavior of buyers of products (services), changes in goods, the nature of competitive relations in the market, profits of enterprises in the industry and marketing activities. Accordingly, it is proposed to highlight the stages of the industry development: implementation, growth, maturity, decline. Alternative strategies of enterprise development at various stages of the industry life cycle are considered: the strategy for realizing the advantages of the pioneer, the strategy of change response, the strategy of change management, the strategy of stabilization, the strategy of reduction, the strategy for finding segments of steady demand, as well as the strategy of the "last time". The main characteristics of these strategies are studied. The analysis of the life cycle of the agricultural industry in Ukraine has been carried out and it has been established that according to most of the characteristics it is at the stage of maturity. The industry has established relationships between producers and business consumers, enterprises receive average profits and specialize in the production of certain types of agricultural products of sufficiently high quality, and there are processes of gradual ousting of competitors from the market. It is proposed to agricultural enterprises as a possible strategy to implement a stabilization strategy that best suits the conditions of the external environment
The role of urban branding to attract foreign tourists
Get PDFIn today's world, Abstract City-marketing and urban-branding strategies play an essential role in the tourism industry. Tourism activists compete with each other to attract more tourists to their attractions. In promoting a touristic attraction, branding, both physical and spiritual aspects are crucial. Developing tourism infrastructures, built heritage, iconic architecture is essential as well as reinforcement of historical references, an attractive way of life, or cultural values. Since Certain cities are attracting all of the assets and the attention, while others are becoming more or less invisible, one of the critical prerequisites for the success of cities is their overall image, or so-called „city branding.“ In this research, we tried to investigate the urban branding of Kerman-a touristic and historical city located in the south of Iran- and its role in attracting foreign tourists toward this destination. After gathering data through library and field studies and analyzing data, we come to this result that urban branding has a crucial role in attracting foreign tourists to this town. The out coming from the subsidiary hypothesis tests showed that the six aspects of branding effects on attracting tourists. Our results could be useful for promoting Kerman tourism attractions
Conceptual perspective of value for the client: a strategy for market expansion
Get PDFThis article aims to analyze the conceptual perspective of value for the client as a strategy of market expansion. The research is the result of a literature review, followed by an exploratory analysis of the publications carried out in the last decade on the concept of value theme based on Woodruff's proposal (1997), which presents a new philosophy for the definition of Value. Thus, the present study, from the perspective of a theoretical essay, addresses the question of value and its contextualization’s, where the concept of value is emphasized according to the theoretical marketing framework. In addition, the possible uses of value in marketing activities were highlighted, such as: market analysis and segmentation, positioning, planning and development of products and brands and communication strategy
The impact of absenteeism and the relationship with emotional absence based on individual stories
Get PDFThe relationship between the concepts of stress, mental illness and burnout syndrome seems to be indistinguishable when it comes to work leave by individuals who present specific and common symptoms. Recent research has shown an increase in absenteeism as a pandemic in society, one of the main problems faced by organizations, the consequences of illness generated by lack of emotional health, and the emergence of such symptoms arising from these relationships. This study analyzes the discourse of individuals diagnosed with burnout syndrome, seeking to identify the multiple relationships between the underlying symptoms and emotional health problems, a new concept discussed by theorists in recent years. For research purposes, elements of qualitative methodology were used. The narratives were analyzed considering psychoanalysis, and supported by the social interpretation of the reports. The results showed a significant trend towards a relationship between the concepts, the subject studied and the stories told in the interviews, leading us to reflect on the emotional impact of these relationships on work environments, individuals and society