СИСТЕМА УПРАВЛІННЯ ПОДАТКОВИМИ РИЗИКАМИ ТА ОЦІНЮВАННЯ ЯКОСТІ ДЕРЖАВНОГО ПОДАТКОВОГО РИЗИК-МЕНЕДЖМЕНТУ

The subject of the article is a systematic analysis of tax risk management in Ukraine. The purpose of the article is to develop a methodology for determining the quality of state tax risk management, as well as to calculate the integral index and components of the quality assurance index of state tax risk management in Ukraine for the period from 2001 to 2016. The research used methods of system analysis, synthesis and historical. On the basis of the study of the structure of the tax system, the system of state tax risk management is formulated, its goals, tasks, principles, objects, subjects and stages are characterized. A methodology for assessing the quality of state tax risk management is proposed, its structural and parametric characteristics are substantiated. The author's estimates of the quality of state tax risk management in Ukraine for 2001 – 2016 are given. The results of the study can be applied in the construction of a system of state tax risk management in Ukraine, as well as in identifying priority steps to improve the government's tax risk management.Предметом статьи является системный анализ управления налоговыми рисками в Украине. Целью статьи является формирование методики определения качества государственного налогового риск-менеджмента, а также расчет интегрального индекса и составляющих индекса качества государственного налогового риск-менеджмента в Украине за период 2001 - 2016 годов. В исследовании применены методы системного анализа, синтеза и исторический. На основе исследования структуры налоговой системы сформулировано систему государственного налогового риск-менеджмента, охарактеризованы его цели, задачи, принципы, объекты, субъекты и этапы. Предложена методика оценки качества государственного налогового риск-менеджмента, обоснованы ее структурные и параметрические характеристики. Приведены авторские оценки качества государственного налогового риск-менеджмента в Украине за 2001 – 2016 годы. Результаты исследования могут быть применены при построении системы государственного налогового риск-менеджмента в Украине, а также при определении приоритетных шагов по совершенствованию государственного управления налоговыми рисками.У статті здійснюється системний аналіз управління податковими ризиками в Україні. Метою статті є формування методики визначення якості державного податкового ризик-менеджменту, а також розрахунок інтегрального індексу та складових індексу якості державного податкового ризик-менеджменту в Україні за період 2001 – 2016 років. У дослідженні застосовано методи системного аналізу, синтезу та історичний. На основі дослідження структури податкової системи сформульовано систему державного податкового ризик-менеджменту, охарактеризовано його цілі, завдання, принципи, об’єкти, суб’єкти та етапи. Запропоновано методику оцінювання якості державного податкового ризик-менеджменту, обґрунтовано її структурні та параметричні характеристики. Приведено авторські оцінки якості державного податкового ризик-менеджменту в Україні за 2001 – 2016 роки. Результати дослідження можуть бути застосовані при побудові системи державного податкового ризик-менеджменту в Україні, а також при визначенні пріоритетних кроків з удосконалення державного управління податковими ризиками

Management for Bachelors

The textbook contains educational module, which embraces the content of main regulatory disciplines on specialists training by the direction 6.030601 “Management” in the knowledge branch 03.06 “Management and administration” of the educational and qualification level “Bachelor”. According to the content the disciplines completely conform to curricula approved by scientific and methodological commission on management and agreed with logical and structural scheme of educational process. The textbook embraces almost all aspects of bachelor training. The chapters contain questions for self-control and list of recommended literature. While creating the chapters the results of fundamental and applied scientific researches of the evaluation branch, the forecasting and management of economic potential of complicated industrial system were used

Mapping Big Data into Knowledge Space with Cognitive Cyber-Infrastructure

Big data research has attracted great attention in science, technology, industry and society. It is developing with the evolving scientific paradigm, the fourth industrial revolution, and the transformational innovation of technologies. However, its nature and fundamental challenge have not been recognized, and its own methodology has not been formed. This paper explores and answers the following questions: What is big data? What are the basic methods for representing, managing and analyzing big data? What is the relationship between big data and knowledge? Can we find a mapping from big data into knowledge space? What kind of infrastructure is required to support not only big data management and analysis but also knowledge discovery, sharing and management? What is the relationship between big data and science paradigm? What is the nature and fundamental challenge of big data computing? A multi-dimensional perspective is presented toward a methodology of big data computing.Comment: 59 page

Adaptation of domestic state governance to international governance models

The purpose of the article is to provide the evolving international trends of modern management models and authorial vision of model of state governance system in Ukraine, its subsystems, in particular, the system of provision of administrative services that is appropriate for the contemporary times. Methodology. On the basis of scientific and theoretical approaches to the definitions of terms “state governance” and “public governance”, there was an explanation of considerable difference between them and, taking into consideration, the mentality of Ukrainian society and peculiar weak side in self-organization, the authors offered to form authorial model of governance on the basis of historically traditional for Ukraine model of state governance and to add some elements of management concepts that proved their significance, efficiency and priority in practice. Results. The authors emphasized the following two prevailing modern management models in the international practice: “new state management” and “good governance”. The first concept offered for consideration served as a basis for the semantic content of state activity that reflects more the state of administrative reformation. Practical meaning. A practical introduction of management to the domestic model of governance creates the range of contradictions that do not allow implementing herein concept. Pursuant to authors, the second one allows in considerable measure to reform state governance, considering historically developed peculiarities of this model. Moreover, the involvement of concept herein into introduction of informational and communicational technologies in the process of governance eliminates the necessity of power decentralization, it allows to form real net structure and, at the same, to keep vertical power structure, to involve citizens for formation and taking of management decisions, to form electronic communicational channel of feedback, to provide citizens with electronic administrative services. All indicated advantages of the concept certify about the necessity to reform state governance exactly in this field. Meaning/ Distinction. This article raises a question about the significance of formation and sequence of state policy in Ukraine aimed at creating an information-oriented society, space, as well as informational and technological infrastructure

Net structure of subject-to-subject relations in the management of the system of administrative services provision

The purpose of the work is to form the net structure of management of the system of administrative services provision on the basis of implementation of subject-to-subject interactions between state sector and civil society. Methodology. The methodology basis for the investigation is the abstract-logical analysis of theoretical and methodological backgrounds for management of relations and interactions. For the theoretical generalization and formation of net structure, there are used scientific recommendations of Ukrainian scientists regarding the necessity to implement subject-to-subject relations in the system of administrative services provision. Results. The investigations allowed confirming that the hierarchical structure of the state governance system does not give an opportunity to implement equal interaction between a subject of provision and a subject of an appeal as these relations have one – way communication and the feedback channel has a formal character. Moreover, the civil society is not considered by state sector to be a source of methods and ways to develop the system of state governance, in particular, the management system of administrative services provision. Practical meaning. The net structure of management will allow implementing the subject-subject relations in the system, under which the actions of the subject of provision – that means state sector – will be directed to the realization of rights and interests of the subjects of appeal. In their turn, apart from the performance of all legislative responsibilities that they should perform, they can carry out activities directed to the development of management activity in the system of administrative services provision and the whole system of state governance as an integral system of management. Meaning/Distinction. The provided model of the net structure will allow involving citizens in the processes of state governance and increasing the impact of the civil sector during the making of state and management decisions and, as a result, to confirm subject-to-subject positions in the relations

Strategies for sustainable socio-economic development and mechanisms their implementation in the global dimension

The authors of the book have come to the conclusion that it is necessary to effectively use modern approaches to developing and implementation strategies of sustainable socio-economic development in order to increase efficiency and competitiveness of economic entities. Basic research focuses on economic diagnostics of socio-economic potential and financial results of economic entities, transition period in the economy of individual countries and ensuring their competitiveness, assessment of educational processes and knowledge management. The research results have been implemented in the different models and strategies of supply and logistics management, development of non-profit organizations, competitiveness of tourism and transport, financing strategies for small and medium-sized enterprises, cross-border cooperation. The results of the study can be used in decision-making at the level the economic entities in different areas of activity and organizational-legal forms of ownership, ministries and departments that promote of development the economic entities on the basis of models and strategies for sustainable socio-economic development. The results can also be used by students and young scientists in modern concepts and mechanisms for management of sustainable socio-economic development of economic entities in the condition of global economic transformations and challenges

DEVELOPMENT OF COMPETITIVENESS INDICES FOR INDIGENOUS CONSTRUCTION FIRMS IN NIGERIA

Competitiveness of indigenous construction firms plays a vital role in the economic development of any nation. The significance of competitiveness to economic development lies in the fact that it increases the level of profits earned by indigenous construction firms, thereby contributing to a nation‟s Gross Domestic Product (GDP). However, foreign construction firms dominate the Nigerian construction market on account of managerial and technological capabilities in which foreign construction firms have a significant comparative advantage. This research, therefore, aimed at developing a set of indices which can be used as a benchmark for evaluating the competitiveness of indigenous construction firms in Nigeria. The study adopted a quantitative research design. Questionnaire was used to elicit information from indigenous construction firms registered with the Nigerian Institute of Building (NIOB). Data obtained from the survey were analyzed using bar charts, tables, ranking analysis and correlation. Competitiveness indices were developed by means of the „weighted summation‟ a statistical tool for evaluating multi-criteria concepts. Forty significant competitiveness indices were developed in this research. The five most significant competitiveness indices for indigenous construction firms in Nigeria were: effectiveness of cost controlling methods, effectiveness of site management, method of procurement, effectiveness of time controlling methods and client relationship. Finally, this study recommended that indigenous construction firms should allocate sufficient resources to the competitiveness indices developed in this study in order to increase their chances of winning more jobs and ultimately significantly bridge the gap between them and their foreign counterparts

Survey of the world practice of implementing energy-efficient technologies in terms of mining enterprises

Purpose is the analysis of world practice of applying the best available techniques to increase energy saving and energy efficiency of mining enterprises being the important factor of the economic development. Methods. The research methodology is based on the scientific approaches: historical-evolutionary, interdisciplinary, integration, process, and situational. Methods of retrospective, categorical, and system analysis as well as modeling have been applied. The analysis was performed on the basis of both initial information sources (original texts of legislative documents, strategies) and material of the international analytical organizations (International Energy Agency, World Bank) as well as the data of official statistical records. Findings. For the first time, different variants of the best available techniques in Japan, the USA, and the EU have been analyzed as well as the role of a state in applying institutional measures of energy efficiency support, including mining complex, and prospects of its use in the Russian Federation. It has been determined that energy efficiency is the effective and economically feasible tool in reaching sustainable development of the national economy. It has been demonstrated that energy saving and increased energy efficiency may reduce the needs in investment, raise industrial competitiveness and consumer welfare as well as improve environmental protection owing to the reduced greenhouse gas emissions and decreased air pollution. Energy efficiency growth has direct effect upon the industrial competitiveness; it can be achieved by means of innovations. Originality. Emphasis has been put on the key scientific and technical aspects and approaches stimulating increased energy efficiency in the developed countries under the effect of strong, coordinated, and consistent national policy in different sectors of economy. Practical implications. The carried-out analysis is useful in terms of the innovative and technological development of different industries of the Russian Federation in the context of its complicated cooperation with European countries and the USA, dependence on foreign technologies, and limited access to them.Мета. Аналіз світового досвіду використання найкращих доступних технологій для підвищення енергозбереження та енергетичної ефективності гірничодобувних підприємств, які є важливими факторами інноваційного розвитку і економіки. Методика. В основі методології дослідження застосовані наукові підходи: історико-еволюційний, міждисциплінарний, інтеграційний, процесний і ситуаційний. Використано методики ретроспективного, категоріального, системного аналізу, моделювання. Аналіз виконувався на основі як первинних інформаційних джерел (оригінальні тексти законодавства, стратегій), так і на основі матеріалів міжнародних аналітичних організацій (Міжнародного енергетичного агентства, Світового банку), а також даних офіційного статистичного обліку. Результати. Вперше проаналізовані різні варіанти найкращих доступних технологій в Японії, США, ЄС, роль держави у застосуванні інституційних заходів підтримки енергоефективності, в тому числі у гірничодобувному комплексі, а також перспективи їх використання у Російській Федерації. Визначено, що енергоефективність є дієвим і рентабельним інструментом досягнення сталого розвитку економіки країни в цілому. Показано, що енергозбереження та підвищення енергоефективності може знижувати потребу в інвестиціях, збільшити конкурентоспроможність промисловості й добробут споживача, а також покращувати охорону навколишнього середовища, завдяки зниженню викидів парникових газів та зменшенню забруднення повітря. Підвищення енергоефективності безпосередньо впливає на конкурентоспроможність промисловості та може бути досягнуто за рахунок інновацій. Наукова новизна. Виділено ключові науково-технічні асп екти й підходи, що стимулюють підвищення енергоефективності в розвинених зарубіжних країнах під впливом сильної, скоординованої та послідовної політики держави у різних секторах економіки. Практична значимість. Проведений аналіз корисний у побудові інноваційного та технологічного розвитку різних галузей Російської Федерації в умовах її непростої взаємодії з країнами Європи і США, залежно від зарубіжних технологій та обмеженого доступу до них.Цель. Анализ мирового опыта использования наилучших доступных технологий для повышения энергосбережения и повышение энергетической эффективности горнодобывающих предприятий, которые являются важными факторами развития экономики. Методика. В основе методологии исследования применены научные подходы: историко-эволюционный, междисциплинарный, интеграционный, процессный и ситуационный. Использованы методики ретроспективного, категориального, системного анализа, моделирования. Анализ выполнялся на основе как первичных информационных источников (оригинальные тексты законодательства, стратегий), так и на основе материалов международных аналитических организаций (Международного энергетического агентства, Всемирного банка), а также данных официального статистического учета. Результаты. Впервые проанализированы различные варианты наилучших доступных технологий в Японии, США, ЕС, а также роль государства в применении институциональных мер поддержки энергоэффективности, в том числе в горнодобывающем комплексе, перспективы его использования в Российской Федерации. Определено, что энергоэффективность является действенным и рентабельным инструментом достижения устойчивого развития экономики страны в целом. Показано, что энергосбережение и повышение энергоэффективности может снижать потребность в инвестициях, увеличить конкурентоспособность промышленности и благосостояние потребителя, а также улучшать охрану окружающей среды, благодаря снижению выбросов парниковых газов и уменьшению загрязнения воздуха. Повышение энергоэффективности напрямую влияет на конкурентоспособность промышленности и может быть достигнуто за счет инноваций. Научная новизна. Выделены ключевые научно-технические аспекты и подходы, стимулирующие повышение энергоэффективности в развитых зарубежных странах под влиянием сильной, скоординированной и последовательной политики государства в различных секторах экономики. Практическая значимость. Проведенный анализ полезен в построении инновационного и технологического развития различных отраслей Российской Федерации в условиях ее непростого взаимодействия со странами Европы и США, зависимости от зарубежных технологий и ограниченного доступа к ним.This article was prepared as a part of the project section of the government contract as requested by the Ministry of Science and Higher Education of the Russian Federation on the subject formulated as “Development of Methodological Principles and Organizational Economic Mechanism of Strategic Management of Economic Security in Russia” (Assignment No. 26.3913.2017/4.6)

Transactive Memory Structures and Collaborative Information Technology Role in Turbulent Teams: An Experiment

This research examines the role of collaborative information technologies and their interaction with transactive memory. We simulated a project group where members worked towards completing an interdependent sequence of tasks to reach a common goal. In our experiments, we observed that the change in technology functionalities did not affect group performance significantly although their impact on transactive memory strength was significant. Additional analyses showed that these functionalities can increase the team performance when a dynamic event such as departure occurs in a group. In summary, the role of technology can be unclear in a static group but collaborative information technologies can moderate the impact of a dynamic event on the team performance