Швидкий розвиток цифрових технологій впливає на потреби в трансформації бухгалтерського обліку маркетингової діяльності. В умовах цифрової економіки актуальності набуває впровадження інструментів штучного інтелекту в систему обліку маркетингових витрат підприємств. У статті досліджено переваги та можливості застосування інструментів штучного інтелекту в обліку маркетингової діяльності. Проаналізовано методи та підходи до обліку витрат, пов’язаних із впровадженням технологій штучного інтелекту у маркетингові бізнес-процеси, зокрема у сегментацію аудиторії, прогнозування ефективності витрат та автоматизацію рутинних завдань. Основна мета дослідження – визначення головних можливостей та переваг застосування інструментів штучного інтелекту для підвищення ефективності обліку маркетингової діяльності та підтримки управлінських рішень. Методологічною основою дослідження є системний підхід, що охоплює використання аналітичних методів, моделювання витрат і їх прогнозування з урахуванням можливостей автоматизації, які надають алгоритми штучного інтелекту. Окрему увагу приділено практичним аспектам інтеграції сучасних інформаційних технологій для підвищення точності та ефективності обліково-аналітичної діяльності. У рамках дослідження здійснено комплексний аналіз перспектив застосування інструментів штучного інтелекту в обліку маркетингових витрат. Визначено основні напрями автоматизації збору, обробки, систематизації та аналізу даних, що сприяє підвищенню швидкості обміну інформацією, її точності та цільового спрямування. Також оцінено вплив таких технологій на ефективність управління маркетинговими витратами та забезпечення фінансового контролю. Запропоновані рекомендації спрямовані на вдосконалення облікових процесів маркетингових витрат та стимулювання інноваційної активності агропідприємств у цифровій економіці.
Economics as a science, Business records management
В умовах стрімкого розвитку українського ІТ-сектору, провідні технологічні компанії стикаються з необхідністю залучення капіталу для розробки нових продуктів та масштабування перспективних розробок. Одним із важливих факторів для підтримки позитивної динаміки та розвитку ІТ-галузі є здатність компаній ефективно залучати та використовувати фінансові ресурси. Метою статті є аналіз специфіки фінансування українських ІТ-компаній, зокрема визначення джерел капіталу та факторів, що впливають на вибір форми його залучення. Це дозволить сформувати рекомендації щодо розробки стратегії залучення капіталу, визначити найефективніші моделі фінансування та виявити фактори, що впливають на підвищення інвестиційної привабливості компаній галузі. У межах дослідження зроблено припущення, що оптимальна структура залученого капіталу залежить від типу та стадії розвитку компанії, а підприємства з продуманою стратегією залучення капіталу є більш стійкими до фінансових ризиків. Методика дослідження включає використання декілька наукових методів, зокрема системний аналіз, статистичний метод - для обробки кількісних даних щодо фінансових показників, порівняльний метод - для виявлення відмінностей у джерелах залучення капіталу на різних етапах розвитку компаній. В статті обґрунтовано, що залучення капіталу є важливим чинником розвитку українських ІТ-компаній, оскільки забезпечує ресурсну основу для створення нових продуктів, масштабування, впровадження інновацій та виходу на зовнішні ринки. Виявлено, що венчурний капітал та прямі інвестиції виступають основними формами інвестиційного фінансування в ІТ-секторі, а також досліджено чинники, що можуть обмежувати застосування певних видів позикового фінансування. Систематизовано переваги та недоліки різних інструментів залучення коштів. Результати дослідження поглиблюють розуміння механізмів залучення капіталу в ІТ-секторі в контексті української економіки. Отримані результати можуть бути використані для обґрунтування рішень щодо вибору джерел фінансування. Цінність дослідження полягає у визначенні оптимальних джерел залучення капіталу ІТ-компаніями, що дозволяє ефективніше залучати ресурси для забезпечення сталого зростання галузі. У подальших дослідженнях доцільно зайнятися розробкою моделей оцінки рентабельності залученого капіталу з урахуванням різних типів ІТ-компаній.
Economics as a science, Business records management
The article is intended to define the conceptual prospects for the development of the information and communication technologies market in a data-driven society. According to the results of the study, it was established that the implementation of innovative technological startups for the reorganization of information and communication networks using modern switching equipment, characterized by high performance, remains a relevant and global task for the development of the target market. This will provide potential opportunities for providing a high level of service to several numbering zones at once and maintaining the availability of a wide range of information and communication services in the modern conditions of digitalization of society. It was determined that the sphere of communication and information occupies an important place in the economic and social revival of Ukraine. Broad access to significant amounts of information and database management ensures the efficiency of organization and management of state, production and non-production processes of economic activity, thereby expanding the possibilities of successful business, optimizing costs and ensuring a high level of economic and information security of the business entities. The information and telecommunications market were analyzed and the activity of participating operators was diagnosed. It has been studied that in a data-driven society, the success of achieving goals in the digital development of information and communication enterprises directly depends on global information influence. A significant reduction in the number of telecommunications operators and providers was analyzed. It was determined that small operators of the target market are not able to ensure the appropriate level of quality, availability and continuity of service, in connection with which a significant part of the target audience switches to the services of large providers. Based on the analysis of the main indicators of the development of the information and communication technologies market, the main promising directions of development based on the formation of income from a diverse pool of services are determined.
Economics as a science, Business records management
The issue of analyzing factors of the dynamics of the economic performance of every economy, including Bosnia and Herzegovina (BiH), is continuously very current, challenging, significant, and complex. An adequate control of the key factors can significantly influence the achievement of the target economic performance of BiH’s economy. The application of multi-criteria decision-making methods enables an adequate control of the key factors of the economic performance of BiH’s economy. Bearing that in mind, this paper analyzes the dynamics of the economic performance of BiH’s economy in the period 2013 - 2022 based on the DIBR and MAIRCA methods. The top five years of the economic performance of BiH’s economy according to the DIBR and MAIRCA methods fall in the following order: 2021, 2022, 2018, 2019, and 2017. The worst economic performance in BiH’s economy was registered in 2020, which was contributed, among other things, by the Covid-19 pandemic. Generally speaking, the economic performance of BiH’s economy significantly improved recently. This was influenced by adequate management of the analyzed statistical variables (gross domestic product, inflation, agriculture, industry, export, import, capital, income, taxes, time required to start business – days, and domestic loans provided by the financial sector). The factors such as the geopolitical situation, the economic climate, foreign direct investments, the energy crisis, the digitalization of company's entire operation, the application of sustainable development concept and other others are also important. In any case, the adequate control of these variables can greatly influence the achievement of the target economic performance of BiH’s economy.
Economic theory. Demography, Business records management
Luis Alberto Alzate Peralta, Odette Martínez Pérez
Las diferentes formas de comunicar la ciencia es uno de los indicadores cuantitativos de acreditación en Ecuador, el número de publicaciones sigue siendo la forma más efectiva de calcular el impacto de la investigación científica en las instituciones de educación superior. La presente investigación tiene por objetivo proponer una estrategia metodológica de comunicación de la ciencia centrada en aumentar el indicador de publicaciones en el Instituto Superior Tecnológico Bolivariano de Tecnología (ITB). Como método, se utilizó la técnica de Grupo Focal para identificar las principales razones por las cuales los profesores investigadores presentan una tendencia negativa al número de publicaciones anuales. Durante el proceso de recolección y procesamiento de datos, se arribaron a los siguientes resultados: al aplicar la estrategia en las tres etapas se pudo evaluar el impacto de la producción científica y la visibilidad institucional en rankings bibliométricos de los profesionales investigadores del ITB. De esa forma, se llegó a la conclusión de que existe poca motivación para incentivar las publicaciones, baja participación en proyectos de investigación, capacitación insuficiente y excesiva carga docente. Por ello, se creó el plan de acción que debe contribuir el aumento del índice de publicaciones y visibilidad institucional en rankings bibliométricos; así como promover la participación en redes y proyectos de investigación, eventos nacionales e internacionales, entre otros.
У статті досліджено місію та етимологію аудиту оподаткування для великих підприємств. Проаналізовано його нормативно-правове регулювання в Україні та країнах ЄС. Обґрунтовано місію аудиту оподаткування як інструменту протидії шахрайству та корупції на підприємстві. Досліджено динаміку збиткових великих підприємств та зареєстрованих кримінальних правопорушень у сфері оподаткування. Надано оцінку звітів податкових органів за 2020 – 2022 роки наведено суми донарахування податків внаслідок порушення чинного законодавства. Наведені результати компаративного аналізу різного трактування законодавства між підприємствами і податковими органами (які виникають суперечки, їх результати тощо). Обґрунтовано місію аудиту у стимулюванні платників до сплати всіх податків та достовірному їх декларуванні. Наведено професійно обґрунтоване визначення поняття «аудит оподаткування» та обґрунтовано зміни, які необхідно внести в чинне законодавство для гармонізації співвідношення понять «аудит», «аудит оподаткування» та «податковий аудит».
Economics as a science, Business records management
In service firms, customer orientation and service innovativeness are the important strategic features to pledge sustainable wealth and growth for financial performance. Focusing on customer means, companies must have rigorous knowledge and understanding of customer needs, expectations, and demands. To satisfy those demands and expectations, new products and/or services need to be carefully designed. Customer orientation involves the introduction of something new or different in response to market conditions and can be perceived as an important driver for innovation. The literature on innovation in services demonstrates that this territory is still under-investigated. Our study is an attempt to slightly complement this shortcoming by empirically solving several issues related to service firms. In particular, we propose the service innovativeness as a mediating effect in the relationship between customer orientation and financial performance. A theoretical research model was investigated via structural equation modeling (SEM) using 686 survey responses from the service industry. The findings of the structural equation model indicated that customer orientation is positively related to financial performance and service innovativeness respectively. And service innovativeness was found as a partial mediating effect, which means that the service innovativeness intervenes for some part but not all of the relationships between customer orientation and financial performance.
Nguyen, Lan, Tan, Thi Khanh Phuong, Nguyen, Thu Ha
et al.
The study examines how school-related factors influence the cognitive, psychological, and mental development of Vietnamese students. We randomly sent the questionnaires to more than 2000 students with different majors at five top universities in Vietnam based on the Ranking Web of Universities and conducted in-depth online interviews with respondents. Subsequently, we tested the correlation between student development and four school-related factors, including academic staff quality, school infrastructure, teaching curriculum, and school environment, using SPSS 22 and STATA version 2016. The findings suggest the significant role of staff quality in determining the level of student satisfaction. Specifically, students express their satisfaction and appreciation with their studies if their teachers have a solid academic platform. More importantly, infrastructure is positively correlated with three dependent variables, while teaching curriculum only influences cognitive development. The school environment positively affects psychological, mental, but not cognitive development. We also find that gender does not moderate students’ development but does influence student satisfaction.
This study started from the premise that between the notions of short chain and agrifood chain there is a relationship as part to whole, and this paper aims to identify the differences between the two notions. Also, the concept of "local food system" will be analyzed, as it includes a short chain or a direct sale that meets other features. The study presents the triple end result approach of sustainable agriculture in the context of the creation of short chains or agri-food chains by showing off the benefits of these systems on the social, financial and environmental environment. At the end a study case for Romania high lightens the importance of creating and developing short food supply chains and the importance of support associations.
Economics as a science, Business records management
Hasan Khaled Alawamleh, Arwa Muse Badran, Reyad Abdallah ALKhawaldah
et al.
This paper aims to investigate the moderating role of organizational routines in the relationship between behavioral repertoire and four types core competencies and four types of core competencies; including Uniqueness, Extendibility, Customer Value and Integrative Compe-tencies are considered to measure core competencies. The study conducts a questionnaire sur-vey in commercial Jordanian banks. The sample includes 475 employees within researched banks, and the study employs the Hierarchical Multiple Regression Analysis to test the hy-potheses. Behavioral Repertoire has a significant positive effect on the four types of core competencies. Organizational Routines moderate this relationship between Behavioral Repertoire and Core Competencies. This research is one of the first attempts that investigate the relation-ship between Behavioral Repertoire, Organizational Routines and Core Competencies, extending the knowledge regarding the value of these variables and its relationship for the different types of organization.
Even though researchers are increasingly studying various aspects of m-commerce, few of them focused on factors of m-continuance intention. The main aim of this study is to investigate if consumer innovativeness and social influence are statistically significant predictors of m-continuance intention. Based on the recent literature, first order structural equation model was proposed and tested. The empirical data was obtained from a questionnaire of 241 m-commerce users in Sarajevo Canton. Once the data was collected, factory data analysis was conducted to assure validity and reliability through items' loadings and Cronbach's Alpha values. Furthermore, the scales were tested for convergent validity through partial least-square path modelling using Smart PLS 3 software. For confirmatory factor analysis purpose, individual evaluation of items, variables as well as model fit was made. The results indicated that the effects of consumer innovativeness and social influence on m-continuance intention were significant and positive. It is recommended for future research to investigate the effects of other potential predictors of m-continuance intention with the focus on a larger sample and wider geographical region.
Economic theory. Demography, Business records management
Olena G. Parfentieva, Pavlo Yu. Grechan, Alla P. Grechan
The research paper deals with the formation of new scientific solutions regarding the assessment of the impact of stimulating innovation activity on ensuring the strategic development of enterprises in the motor transport sector of transport industries in key countries of the post-Soviet economic space (Ukraine, Russia, Belarus, Kazakhstan). The study reveals the relationship between the strategic development of a motor transport enterprise and its innovative activity, where the latter is the tool for such development. An assessment of the development of the transport industry and its motor transport sector in Ukraine, Russia, Belarus and Kazakhstan indicates that there is a crisis both in the industry and in the sector, and that there is a need to improve the competitiveness of transport enterprises, especially given the growing influence of motor transport on national economies under research. It is proved that the effective functioning of road transport enterprises in domestic and foreign service markets is possible only by ensuring their own strategic development, which is based on increasing innovation activity, which requires the use of appropriate incentives. Significant prob-lems of stimulating innovative activity at Ukrainian, Russian, Belarusian, and Kazakhstan motor transport enterprises have been revealed, and ways of solving the identified problems have been de-veloped, taking into account the use of mathematical tools for evaluating the developed improvements.
This paper examines the extent to which gender influences on the practice of Entrepreneurial Orien-tation (EO) on Start-up Success. This study was conducted among Spin-off and Symbiosis Com-pany (SSC) from all sectors in Peninsular Malaysia. Despite the remarkable research on EO and Start-up firms, there is a missing link on how gender provides different perspectives of EO practic-es among SSC, especially in Malaysia. A total of 120 SSC was chosen and the results show that EO was statistically related to Start-up Success and unveiled the magnitude of change that gender possesses in improving the relationship between EO practice and Start-up Success. The major implication of this study presents the unique contribution of gender in motivating SSC owners to engage in EO. Also, the difference of gender perceptions in business provides a variety of untapped opportunities in terms of entrepreneurial-related practices as different gender perceived different needs and capabilities. Future research is suggested to explore this phenomenon more extensively and develop a comprehensive model for the gender analysis. In brief, the discussion in this paper would help to strengthen the body of knowledge on Entrepreneurship and act as a future reference on SSC, EO, and Start-up Success.
Servant leadership is not a new concept; it has roots in ancient history. Robert Greenleaf (1970) revitalized the practice of servant leadership in modern organizations, but little progress has been made in the decades since in conceptualizing and operationalizing servant leadership. A review of the current literature identifies the history of servant leadership and outlines the recent path this leadership style is traveling toward increased organizational acceptance. A lack of a universally-accepted model, a shortage of quantifiable research, and the absence of a comprehensive instrumentation have slowed the acceptance of servant leadership amongst business scholars and practitioners and led to considerable confusion of what servant leadership is and is not. Examination of the servant leadership research and instrumentation reveals that servant leadership is at a critical moment in its journey towards becoming a fully recognized leadership style. Given that Van Dierondonck’s (2011) work brings together the previous models with a comprehensive measurement system, servant leadership is poised to enter the next stage of organizational acceptance.
Economics as a science, Business records management
The success of a company depends on its ability to integrate and coordinate, in a complex network of business relationships among the components of the supply chain. In this atmosphere of intense competition, the key to sustainable competitive advantage is in offering high quality services and coordinate activities that will lead to ultimate customer satisfaction. The aim of this study is to provide a model for the assessment of flexibility between the various components of the supply chain (suppliers, manufacturers, distributors and customers). Research methodology is based on a comprehensive study of the theoretical basis and identifying and group indices using factor analysis. Also offering a model based on the cause of flexibility in the supply chain is the main goal. These factors are considered in three groups: Between suppliers and manufacturer, the manufacturer and distributor, the distributor and the customer, and the impact of all factors were drawn from suppliers to customers. Results of the survey of experts in the ceramic tile industry in Iran indicated that the proposed reactions were acceptable and the model is approved. Therefore, the promotion of each of these factors can influence the improvement of resilience in the supply chain. Also effects of these factors combined showed that attention to causes can facilitate increased resilience.
Rahmat Alizadeh, Seyed Ali Nabavi Chashmi, Asghar Jahani Bahnamiri
The purpose of this paper is to examine the association between corporate governance and Intellectual capital in the pharmaceutical companies accepted in Tehran Stock Exchange over the period 2004-2009 using a regression based model. The study investigates the impacts of three some independent variables of the corporate governance (i.e. the number of board members, the relative extent of nonexecutive to executive directors, the auditing committee). The results suggest that corporate governance had no special effect on intellectual capital in the pharmaceutical companies. Furthermore among corporate governance's variables, the first one (i.e. board size) had negative impact on firms' intellectual capital and the second and the third variables had no effects on intellectual capital.
During the past few years, there have been several studies for portfolio management. One of the primary concerns on any stock market is to detect the risk associated with various assets. One of the recognized methods in order to measure, to forecast, and to manage the existing risk is associated with Value at Risk (VaR), which draws much attention by financial institutions in recent years. VaR is a method for recognizing and evaluating of risk, which uses the standard statistical techniques and the method has been used in other fields, increasingly. The present study has measured the value at risk of 26 companies from chemical industry in Tehran Stock Exchange over the period 2009-2011 using the simulation technique of Monte Carlo with 95% confidence level. The used variability in the present study has been the daily return resulted from the stock daily price change. Moreover, the weight of optimal investment has been determined using a hybrid model called Markowitz and Winker model in each determined stocks. The results showed that the maximum loss would not exceed from 1259432 Rials at 95% confidence level in future day.