26 research outputs found
The impact of macroeconomic factors on tax administration
No full textThe article discovers the factors affecting the amount of tax revenue at the macroeconomic and microeconomic levels. The general tax burden in Ukraine is determined. The author overviews external and internal factors that affect the system of tax administration. The paper determines macroeconomic factors that impact on the fiscal result of the system of tax administration in Ukraine. The list of national and local taxes is given in the modern tax system of Ukraine. The factors of efficiency of the national tax administration are showed. The author calculates the indicators of the plan of tax revenues to the State Budget of Ukraine for 2003–2013. The paper singles out the problematic aspects of tax administration in Ukraine and suggests the ways to overcome them
Analysis of Ukrainian state target program implementation
No full textThe article is dedicated to the analysis of conditions of state target program implementation in Ukraine.
The purpose of this article is to determine the main disadvantages and problematic aspects during implementation of target programs which hinder their effectiveness. The statistics data of program implementation efficiency are adduced. Based on these data the conclusions about failure, in most cases, of program aims and, as a result, non-completion of planned efficiency indexes are made. Based on the analysis the author has made conclusions about overall condition of this target programs in Ukraine. It is pointed on the need to revise program financial arrangement by combining identical programs by their purpose. The author gives the proposals that justify the necessity of development and realization of formation of the scientific-methodical approach to the evaluation of effectiveness of state target programs of Ukrainian innovative development. The alternative ways of solving the problems of ineffective implementation of target programs in Ukraine are proposed
Practical Ethics in the Structure of Philosophical Knowledge
Get PDFThe article is devoted to the study of practical ethics in the context of historical and philosophical tradition and modern discussions. The praxeological assessment of philosophical knowledge is considered. The purpose of the article is to draw attention to the increasing role of practical and applied ethical knowledge in all spheres of human life and activity on the basis of philosophical discourses in order to affirm the author’s idea of the value and importance of practical ethics in the structure of philosophical knowledge. In this connection, the analysis of the problem of conceptualization of the concepts of applied ethics and practical ethics is carried out.
The author traces the origins of the concept, starting with ancient ethics, which, according to Aristotle, has a dual character; it acts both as a theoretical and as a practical discipline aimed at the formation of virtuous behavior. The contribution of I. Kant is emphasized, who linked morality with the autonomy of the will and freedom, which consolidated ethics as the core of practical philosophy.
The focus is on modern interpretations of practical and applied ethics in relation to theoretical philosophical knowledge. The positions of leading Russian philosophers are analyzed, discussing the differences between theoretical ethics, which studies abstract moral principles, and applied ethics, which focuses on solving specific moral dilemmas in professional and social contexts. Special attention is paid to the role of ethics in the context of global challenges: the author considers it as a tool for the formation of responsible behavior, civic responsibility and professional competence aimed at serving the benefit of society, individual communities and citizens in accordance with the specifics of their professional activities. intercultural dialogue and protection of human dignity.
The article highlights the increasing importance of practice-oriented ethical knowledge in education and professional activities, as well as its potential to overcome modern crises. It is concluded that practical philosophy, while maintaining its connection with the ancient Kantian tradition, evolves in response to the demands of society, integrating ethical principles into various spheres of human practice and contributing to sustainable development
The model of implementation of controlling innovative activities into the practice of industrial enterprises management
No full textThe aim of the article. The aim of the article is the development of the methodical approach to implementation of controlling innovative activities into the practice of industrial enterprises management.
The results of the analysis. The author justifies a need for application of controlling innovative activities (CIA) at industrial enterprises. The methodical approach to implementation of CIA into the practice of industrial enterprises management, which basis on the double contour scheme of acceptance and realization of administrative decisions in the field of innovative activity has been developed. The author concludes that this process should consist of five stages. A detailed effectiveness evaluation of management systems with identifying of an ability to realize an innovative capacity and providing of the appropriate level of profitability should be conduct on the first stage (making the decision about a need for CIA implementation). The second stage is identifying the foundations for CIA: mission, objectives, principles and functions. The third stage of CIA implementation is the improvement of the systems of acceptance and realization of administrative decisions in the field of innovative activity based on controlling. It includes making essential changes in a work of organization and information systems of the functioning of Ukrainian innovation active enterprises. The fourth stage involves the adaptation of the personnel of the other departments to work under the conditionals of CIA using; selection of personnel for providing of the effective functioning of CIA in the company and making changes into the organizational structure of the company, involving the CIA using. The fifth stage of CIA implementation consists of two components. The first one provides control and analysis of the implemented measures of improvement of organizational and informational components of the acceptance and realization of administrative decisions in CIA. The second one is a launching of feedback mechanism at the enterprise. The author has given complex of proposals and recommendations for each stage of CIA implementation into the practice of industrial enterprises management that can improve the functioning of innovation active enterprises.
Conclusions and directions of further researches. The study demonstrated forming systems of innovation management based on the double contour scheme of acceptance and realization of administrative decisions with CIA using makes it possible to:
- clearly define the limit of influence and the degree of responsibility of each workplace for the goal of the company;
- optimal dispense management efforts of a management system of the company in two contour of responsibility – acceptance and realization of administrative decisions.
Controlling innovative activities, as the main element of the proposed control scheme of management will contribute to minimizing the number of intuitive administrative decisions, accordingly increasing the proportion of rational administrative decisions.
When complex of application controlling tools are complexly used, the effective information field is created. It helps to make administrative decisions, which promote enterprise development under a difficult competitive environment of modern technological changes.
The effective using of recommended model of CIA implementation into a practice of Ukrainian industrial enterprises managing cannot be without a development of principle and job description of the direction and members of the department (service) controlling
Discrete frequency downshifting in wave spectra on shallow water
No full textWind waves propagating in the coastal zone, are subject to various changes associated primarily with the impact of nonlinear and dissipative processes. Wave transformation leads to change in the shape of wave spectrum. Sometimes, the major peak frequency shifts to the low-frequency region and so-called “frequency downshifting” are observed. It is not completely understood in details how this process occurs and the detailed mechanism is still not known. For example, on deep water frequency downshifting occurs discretely with a frequency step equal to the difference between the peak frequency and the most unstable low-frequency mode (Saprykina, Kuznetsov, 2016). In moststudies, it is assumed that this is the result of wave breaking and dissipation of wave energy in the high-frequency part of the spectrum (Tulin, Waseda, 1999). As shown by modern theoretical and experimental studies, the nonlinear processes are dominant for wave evolution both in deep and shallow water. In particular, additional frequency peaks can be formed due to spectrum broadening as a result of the backward transfer of energy from higher frequencies (Saprykina et al., 2009) and infragravity frequencies to the main peak (de Bakkeret al.,Tissier, Ruessink, 2016). The main aim of this study is to find out relative contribution of nonlinear and dissipative processes in low-frequency spectral peak formation and the frequency downshifting process
Relations between the Grand Duchy of Lithuania and Kazan Khanate (1506–1552)
No full textThis article considers the relationship between the Grand Duchy of Lithuania and Khanate of Kazan. The aim of this study is to analyze the dynamics and characteristics of the relations of the Kazan Khanate with Grand Duchy of Lithuania. Jagiellonian eastern policy is rightfully considered as one of the most important policy directions of the Polish Kings and Grand Dukes of Lithuania in the 16th century. Researchers have traditionally paid much more attention to the history of relations of the Crimean Khanate with Lithuania and Poland. Relations of the Grand Duchy of Lithuania with Kazan Khanate have been considered in the source study articles by D. Mustafina and B. Trepavlov analyzing the content of documents preserved in the Lithuanian State Archives (Lithuanian Methric). The main theme of this article is the military and political history of Eastern Europe in the first half of the 16th century. The author aims to clarify to what extent the European policy of the Kazan Khanate depended on the personalities of Sahib Giray and Safa Giray and their personal relations with Sigismund I the Old. The novelty of this study lies in the fact that the author is the first to present to the researchers’ attention a complete picture of the Kazan-Lithuanian relations rather than focusing on particular issues of relations between the individual Grand Dukes and khans. The article examines the history of the interaction of the Kazan Tatars with Lithuanians and Poles in the context of relations of Lithuania with the Russian State and Crimean Khanate. Attempts to establish an anti-Russian alliance were undertaken during the first half of the 16th century. Mohammed Amin, from the dynasty of Ulugh Muhammad, expressed interest in the establishment of the union in 1506 only by the fact that it was profitable for him. In 1516–1518, the proposals of Sigismund I the Old to make an alliance did not meet the response in Kazan. In general, the dynasty of Ulugh Muhammad was not a supporter of rapprochement with the Grand Duchy of Lithuania. The real union between the Kazan Tatars and Lithuanians became possible only during the second rule of Safa Giray in Kazan. Only once and namely in 1535–1537, the Lithuanians supported Kazan in the war against the Russians. The continuous contact between the Kazan Khanate and Grand Duchy of Lithuania was only possible when the alliance was supported by the Crimean Khanate. Mutual raids of the Cossacks of Grand Duchy of Lithuania and troops of the Tatar frontier beys were one of the main destabilizing factors in the relationship between the Jagiellonians and Girays. The Kazan embassy to the Lithuanians and Poles in 1551 found no response from Sigismund II Augustus. The Jagiellonians were not interested in an alliance with the Kazan Tatars. Only the Crimean Girays and eastern Nogays were the staunch allies of Kazan
У ТВОРЧИХ ПОШУКАХ МОДЕРНІЗМУ: НЕОРЕАЛІСТИЧНІ ТЕНДЕНЦІЇ ТВОРЧОСТІ ПИСЬМЕННИКІВ-ШІСТДЕСЯТНИКІВ (НА МАТЕРІАЛІ МЕГАТЕКСТУ ГРИГОРА ТЮТЮННИКА)
Get PDFThe article defines basic facts of the development of neorealism. It is depicted that the beginning of the XX century is characterized by reconsideration and modifications in all the spheres of the human life. The literary work is also undergoing qualitative changes: the description of events is changed by psychologism of the depiction, long descriptions are changed into laconic and sleeker remarks of the author and dialogues of the characters are filled with many senses. It is specified that realism does not disappear as a direction but is being modified. It is determined that neorealism was kind of a bridge, a transitional phenomenon between realism (with its descriptions of normal human life) and modernism (with its remarkably deep psychologism). We agree with O. Holovii who states that neorealism is a modern phenomenon and indicates that it is the way from social realism, realistic type of consciousness to qualitative changes in the work’s poetics and innovations. Furthermore – the way to modernism. The connection of neorealism with the ideas of existentialism is revealed. It is identified that the ideas of the existentialists are common with the ideas of the writers of the Sixtiers who attempted to deepen into the inner state of a human being and understand its nature. Hence we can see a strive for self-improvement, search for something new which is confirmed by the megatext of Hryhir Tiutiunnyk as a representative of the writers of the Sixtiers. An attempt to define neorealistic tendencies in works of Hryhir Tiutiunnyk as a representative of the writers of the Sixtiers is made. It is proved that brevity, significance of artistic detail, inner monologues, first-person narration and presence of psychological scenery are the definite features of neorealism in the works of Hryhir Tiutiunnyk. The megatext of the creator persuades that Tiutiunnyk-modernist found it difficult to stay in the measures of realism thus he was seeking for his own place among modernists. The analysis of the megatext of the writer contributes to the expressiveness of the demonstration of esthetic and creative searches of the author and reflection of neorealistic tendencies in his works.У статті окреслено основні факти розвитку неореалізму. Зазначено, що початок ХХ століття характеризується переосмисленням, видозмінами у всіх сферах людського буття. Літературна творчість теж зазнає якісних змін: на зміну опису подій приходить психологізм відтворення, розлогі описи перетворюються на лаконічні та витончені ремарки автора, діалоги персонажів насичені багатьма сенсами. Зазначено, що реалізм як напрямок не зникає, а видозмінюється. Визначено, що неореалізм був таким собі «містком», перехідним явищем між реалізмом (з притаманним йому побутописанням) та модерном (з яскраво вираженим глибоким психологізмом). Погоджуємось з О. Головій, яка називає неореалізм модерним явищем та вказує, що це шлях від соцреалізму, реалістичного типу свідомості до якісних змін поетики твору, новацій, до модернізму. Оприявлено зв’язок неореалізму з ідеями екзистенціалізму. Визначено, що ідеї екзистенціалістів суголосні з поглядами письменників-шістдесятників, які прагнули заглибитись у внутрішній світ людини, зрозуміти її єство. Звідси – спрага до самовдосконалення, пошуків нового, що підтверджено мегатекстом Григора Тютюнника. Здійснено спробу визначити неореалістичні тенденції творчості Григора Тютюнника як представника українського шістдесятництва. Доведено, що лаконізм, знаковість художньої деталі, внутрішні монологи, ведення оповіді від першої особи, наявність психологічних пейзажів – усе це, безумовно, є ознаками неореалізму в творчості Григора Тютюнника. Мегатекст митця переконує, що Григору Тютюннику було «тісно» залишатися в художніх рамках реалізму і він невпинно шукав свою нішу серед модерністів. Здійснений аналіз мегатексту письменника сприяє увиразненню демонстрації естетичних та художніх пошуків митця й рефлексії неореалістичних тенденцій у його творчості
Cost optimization on example of hotel-restaurant complex enterprises
No full textДля підвищення конкурентоспроможності та рентабельності підприємства важливим є оптимізація витрат, тому метою дослідження є встановлення та візуалізація основ оптимізації витрат на прикладі підприємств готельно-ресторанного комплексу. Для цього досліджено сутність оптимізації витрат за допомого аналізу поглядів різних науковців, встановлено, що оптимізація витрат – це процес планування, обліку, аналізу, контролю витрат для пошуку та вибору найефективніших методів господарювання в умовах обмежених ресурсів. Автором розроблено послідовність оптимізації витрат на прикладі підприємств готельно-ресторанного комплексу, яка допомагає структурувати процес управління витратами. У цій послідовності виділено напрямки, за якими можливо скоротити витрати, та техніко-економічні умови, при яких їх можна змінити. Крім того, відзначено, що такі впровадження є важливими в управлінні витратами підприємства. Також запропоновано оптимізувати витрати за допомогою симплекс-методу, здійснювати кількісну оцінку якості послуг за допомогою кваліметричного методу. Відзначено, що необхідно формувати альтернативні варіанти використання ресурсів для раціонального використання обмежених ресурсів. Запропоновано групування витрат за допомогою XYZ-аналізу з врахуванням окремих підходів до управління витратами: таргет-костингу, теорії обмежень та ощадливого виробництва. Для цього автором розроблено таблицю, яку доцільно заповнювати з метою порівняння, які саме витрати і якими шляхами можна скоротити чи замінити. Також автором додано рекомендації по заповненню такої таблиці та прокоментовано, що за допомогою такого аналізу можна контролювати трансакційні та необґрунтовані витрати. Таким чином, за допомогою подібної послідовності дій стає можливим перерозподіл коштів з метою оптимізації витрат та економії коштів, яку можна спрямувати на розвиток підприємства. Зроблено висновок про необхідність здійснення системного аналізу з метою ефективного використання ресурсів та виявлення резервів скорочення витрат.Optimization of costs is important for increasing competitiveness and profitability of the enterprise, therefore, the purpose of the study is to establish and visualize the basis of cost optimization on the example of hotel-restaurant complex enterprises. The essence of cost optimization is investigated through the analysis of the views of various scholars for this purpose. It is established that cost optimization is the process of planning, accounting, analysis, cost control for searching and selecting of the most effective methods of managing of the conditions of limited resources. The author has developed the sequence of cost optimization on the example of enterprises of the hotel-restaurant complex, which helps to structure the process of cost management. In this sequence, there are areas where costs can be reduced, and the technical and economic conditions under which they can be changed. In addition, it is noted that such implementation is important in the cost management at the enterprise. It is also proposed to optimize costs using the simplex method to carry out a quantitative assessment of the quality of services by the qualimetric method. It is noted that it is necessary to form alternative ways of using resources for rational use of scarce resources. The article proposes cost grouping by the XYZ-analysis with individual approaches to cost management, namely, target costing, the theory of constrains, lean manufacturing. For this purpose, the author develops the table that should be filled in to compare which costs and ways can be reduced or replaced. Besides, the author has added recommendations for filling in the table and commented that with this analysis a transaction and unreasonable costs can be controlled. Thus, with such a sequence of actions, redistribution of funds is possible to optimize costs and save money, which can be directed to enterprise development. The conclusion is made of the need of system analysis to use resources efficiently and identify cost savings reserves
The shutter-automatic machine throughput of the washing device of the water level automatic regulator
No full textTo determine the throughput of the automatic gate of the flushing device, which is part of the hydraulic automatic water level controller with flexible working bodies, developed by the author together with Ya.V. Bochkarev, experimental studies were conducted. They were carried out by the method of physical modeling of the model and nature on an experimental installation, with the installation of two models of an automatic shutter: a) with a fixed angle of inclination of the pressure board, b) with an automatic shutter in the form of a container consisting of a rigid board under pressure in front of it and a rubberized fabric, as part of an automatic water level regulator. Based on the results of these studies, formulas and dependencies were obtained to determine the flow rates without taking into account and taking into account the lateral outflows and lateral compression coefficients and the water flows passing through the automatic gate
