Liudmyla Zakharkina

Sumy State University | SSU · Department of Finance and Entrepreneurship

In the conditions of the turbulence of the stock markets, the low level of publicity and transparency of the published information and the increase of uncertainty regarding the future development of socio-economic processes, it is relevant to analyze the relationship between the risk and the yield of the securities of companies that were most vulne...

The article examines the issues of ensuring information transparency of financial relations at the level of local authorities. The purpose of the study is to analyze the existing methodological and methodical approaches to assessing the level of transparency of local finances and to determine the factors affecting the integral indicator of such an...

The global fuel and energy market occupies a significant position in international trade, which encourages companies in the industry to carry out a digital transformation in the supply chain and accounting of related transactions. Digital transformation occurs through the introduction of modern information technology, which leads to increased produ...

The spread of digital information technologies can significantly increase the opportunities for publicity and growth of financial relations, reduce abuse and corruption, which in turn will contribute to financial security at all levels of the economic system. The aim of the article is to create a methodological basis and methodological basis for th...

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In this article, a theoretical study was carried out related to the analysis of the health insurance system in Ukraine regarding the level of its information transparency and transparency in interaction with private, cooperative clients and the state, which represents the controlling and regulatory authorities. The main goal of this study is an ana...

One of the key ways to increase the effectiveness of public financial policy is to ensure the necessary degree of publicity and transparency of financial relations at all levels of the economic system. Transparency is an effective tool for preventing negative manifestations and abuses in the financial sphere in both public and corporate and persona...

The use of Internet information resources has become an integral part of the effective implementation of the principles of publicity and transparency of financial relations at the level of public, local, corporate and personal finance. The need for transparency of financial relations and the main goals of its implementation are enshrined in the Str...

The article's purpose is to develop a methodical approach to improving financial security, which takes into account the acceleration of reproducing processes on Ukraine's device of engineering enterprises. This approach is based on multi-cellular vector optimization. It allows us to determine the optimal values of current assets' manifestations and...

The research is aimed at analyzing the value-oriented conceptions of business management and studying the possibility of their implementation in the activities of Ukrainian enterprises. The carried out analysis of the literature shows the considerable attention paid by the scientific community to the issue under research, since the use of value-bas...

The development of the state's economy is inconceivable without the revitalization of investment processes in the field of financial investment, which are based on operations in the stock market. Simultaneously, the financial investment is characterized by speculative risk, which involves the possibility of obtaining both income and losses from the...

The article reflects the results of processing of bibliographic data presented in the Scopus database, filtered using the following keywords: ‘Internet of Things’ and ‘Business’. The main purpose of the study is to analyze scientific publications, review their structure and their dynamics using the data visualizing tool VOSviewer. This bibliographi...

The paper analyzes the approaches of scientists and the essential characteristics of corporate social responsibility as a factor in increasing its attractiveness and public confidence. The purpose of the study is to define the definition of "Social responsibility of business", to study the historical aspects of its formation. A separate analysis of...

The article analyzes the degree of implementation of information and communication technologies, in particular the Internet of Things in Europe at all levels, from individuals and households to large enterprises. An assessment of the regional distribution of internet use across European countries was performed to identify dependence between the pac...

Attention to the topic of transparency of public finances today is growing worldwide. It is generally accepted that transparency in the field of public finances is one of the key tools for ensuring good governance, which in turn contributes to improving the financial security of the state. In general, transparency is understood as full, reliable, t...

Today, financial markets are undergoing transformation and change under the influence of economic turbulence, accelerating technological development and globalization. There is a demand for entrepreneurship, which aims to maximize market value, innovation and social development. However, the relative importance of various factors that determine the...

The article summarizes the arguments and counter-arguments within the scientific discussion on financial security and business resilience to the impact of the COVID-19 pandemic. The bibliometric analysis allowed to determine the appearance of terms in time and revealed the latest research topics. Systematization of literature sources and approaches...

The implementation of The European Green Deal is a modern driver of changes in the energy sector for transition to a clean economy and energy security. Access and sustained consumption of clean energy sources, reduction of greenhouse gas emissions and environmental pollution are important initiatives for overall socioeconomic development. This all...

Modern global economic challenges caused by the COVID-19 pandemic and various changes in the structure of the world market of goods and services require the developing of new models of economic systems management based on appropriate strategic management methodology, implementation innovation, use of prospects for various risks caused by the pandem...

The guarantee for stable development of the local community's well-being creates conditions to ensure the financial self-sufficiency for local budgets. Today it is urgent to improve the theoretical and practical approaches to forming the local budget revenue to ensure the necessary financial self-sufficiency level for local budgets. Thus, the purpo...

The role and place of financial policy in the modern state`s development in the conditions of globalization processes are determined. The urgency of improving the theoretical and methodological instruments concerning the implementation of modern financial policy and conducting additional research on the relationship of its effectiveness with the ac...

The analysis of publishing activity on the use of innovative tools for financing business activities has shown a recent increase in scientific interest in this issue, which indicates its relevance. The purpose of this study is to analyze the possibilities of using traditional and innovative tools for financing business activities at different stage...

The article considers theoretical and practical aspects of investments’ implementation at enterprises inclusive of the account the socio-economic effects arising from this. It is proved that side by side with the positive results investments can make negative impact on the surrounding community, which will require additional costs on reduction and...

The article analyzes the impact of the COVID-19 pandemic on business activities in Ukraine and the world and its financial security. The analysis showed that the economy of Ukraine, like most countries in the world, has suffered significant losses from the introduction of anti-epidemic restrictions on business activities, which manifested itself in...

Today, scientists are paying particular attention to the problems of low efficiency of environmental taxation due to ineffective tax policies, lack of incentives to modernize production, low tax revenues to local budgets, and further growth of environmental pollution. In this context, it is rational to study the European experience of implementing...

The search for alternative sources, such as the use of crowdfunding, becomes reasonable under the conditions of funding shortage. International experience study, peculiarities of crowdfunding usage and the development of scientific and methodological approaches of its adaptation to Ukrainian realities are relevant to research. The objective of the...

Theoretical approaches to defining the concept of financial inclusion are considered. It is determined that financial inclusion and the public and business confidence in the financial and credit system are driving factors for directing savings into the investment sector, reducing the level of shadow economy, increasing the financial stability of ec...

The purpose of the article is to provide scientific rationale of the place and role of financial leasing in financial and credit support for investment activities of enterprises. The subject matter of the research includes various aspects of the current state of financial leasing and ways of its advancement in Ukraine. The article provides an analy...

The article is devoted to an analysis of the impact of innovative enterprises activity on ensuring the indicators of state economic security. The main emphasize was made on the innovative component analysis of the economic security in Ukraine. Place and role of stimulating innovative activity to achieve sustainable socioeconomic development and imp...

Introduction. It is of topical importance today to study the ratio between the returns and risk of the Ukrainian stock market depending on the duration of the investment period. The relevant analysis should be conducted with regard to the markets of European post-socialist countries that have common features of development. Purpose. The purpose of...

Purpose. The purpose of this article is the research of correctness of CAPM-model application in the Ukrainian stock market and the analysis of the time factor’s influence on the results of this model application. This problem acquires a special relevance for the provision of the investors’ financial security, who act in the conditions of significa...

Fundamental researches in the sphere of innovation management state that the problem of development of the radically new paradigm of the value–based management of innovation development becomes more urgent. It could provide the increase of aggregate price of enterprise as the result of innovation implementation, through the growth of its efficiency...

The aim of the article. The aim of the article is to study the modern approaches to determination of bank rating, to identify the main problematic issues arising in this process and ways of its improvement. The results of the analysis. The work justifies the urgency use of bank rating as one of the tools for marketing strategy development of financ...

Об’єкт дослідження: процеси екологічно спрямованого інноваційного розвитку (ЕСІР). Метою роботи є розвиток та вдосконалення науково-методичних засад економічного обґрунтування екологічно спрямованого інноваційного розвитку (ЕСІР) на різних рівнях управління. Методами дослідження є методи наукового пізнання, зокрема діалектичний, фундаментальні поло...

Об’єкт дослідження: методичний інструментарій податкових механізмів екологічного регулювання процесів використання біоінновацій у виробництві і споживанні. Метою роботи є удосконалення податкових механізмів регулювання процесів використання біоінновацій у виробництві і споживанні відповідно до вимог еколого-економічної безпеки та принципів сталого...

Об’єкт дослідження: теоретичні засади та методичний інструментарій побудови на підприємстві системи управління інноваційною діяльністю, зорієнтованої на зростання вартості та врахування інтересів стейкхолдерів. Метою роботи є удосконалення теоретичних та науково-методичних положень моделювання впливу інноваційних процесів на вартісні показники підп...

Об'єкт дослідження: процес фінансового забезпечення екологоорієнтованого розвитку регіону. Мета роботи: розробка науково-методичних положень щодо удосконалення процесу фінансового забезпечення регіону в умовах ефективного природокористування. Методи дослідження: системний підхід, діалектичний метод, метод логічного узагальнення, метод наукової абст...

Запропоновано науково-методичний підхід до визначення актуальної концепції ЕІД підприємств, що реалізується шляхом аналізу відповідності ознак підприємства індикаторам концепцій, набір і вагомість яких корегується з урахуванням галузі та регіону, і дозволяє здійснювати наукове обґрунтування управлінських рішень щодо вибору напрямів (варіантів) ЕСІР...

Аналіз іноземного досвіду організації надання локальних публічних благ та послуг та практичне обґрунтування схем та алгоритмів застосування таких інструментів при фінансуванні публічних екологічних послуг у системі загального територіального природокористування.

Об’єкт дослідження: теоретичні та методологічні передумови формування податкових механізмів регулювання процесів використання біоінновацій у виробництві та споживанні. Метою роботи є обґрунтування необхідності та можливості податкового регулювання біоінноваційної діяльності на основі дослідження еколого-економічних наслідків використання біоінновац...

Об'єкт дослідження: механізми оптимізації структури капіталу підприємства, що трансформуються з урахуванням факторів вартості екологічного характеру при здійсненні вартісного управління. Метою роботи є удосконалення теоретико-методичних основ вартісного управління підприємством на основі використання механізмів оптимізації структури капіталу. Метод...

Удосконалено теоретико-методичні засади визначення впливу інновацій на вартість підприємства на основі ресурсного підходу, який на відміну від існуючих передбачає оцінювання комплексної дії окремих інновацій на різні види виробничих ресурсів та відповідне зростання вартості підприємства. Обґрунтовано, що інновації виступають вагомим нефінансовим (я...

Scientific and methodological approach to the estimation of innovations influence on the financial and economic effectiveness of enterprise’s activity has been worked out. The choice of the appropriate modeling instruments, their functions and influence factors is grounded. Basing on the approbation of the developed approach the correlation between...

Целью работы является обоснование теоретических и методических положений по взаимодействию государства и предприятий с учетом принципов социально-ответственного инвестирования. В статье обосновывается необходимость государственного участия в процессе реализации предприятиями социально ответственных инноваций. Приводится характеристика основных мето...

Problem. Insufficient elaboration of the strategic approaches to the innovations planning constrains enterprises to implement short-term innovation targets, that are directed, mainly, at the partial improving of manufacturing, but it does not allow usage of its innovation potential. For the present, issues of theoretical and methodological supply o...

The article considers the issue of strategic planning of the innovative development at the machine-building enterprises. The main directions of innovative development of the machinebuilding enterprises are analyzed as well as the major ways of these directions' balancing which is achieved by means of the strategic planning system introduction.