Економіка промисловості, 2014, № 4 (68)
http://dspace.nbuv.gov.ua:80/handle/123456789/77359
2024-03-28T23:41:15ZАналіз економічної сутності землі як об'єкта оподаткування
http://dspace.nbuv.gov.ua:80/handle/123456789/78721
Аналіз економічної сутності землі як об'єкта оподаткування
Павлій, О.С.
Стаття присвячена аналізу економічної сутності землі як об’єкта оподаткування. Особливу увагу приділено розгляду землі з точки зору її багатофункціонального використання. Проаналізовано особливості землі як просторового базису для розміщення житлового та народного господарства, об’єкта купівлі-продажу, а також головного засобу виробництва у сільському господарстві.; Статья посвящена анализу экономической сущности земли как объекта налогообложения. Особое внимание уделено рассмотрению земли с точки зрения её многофункционального использования. Проанализированы особенности земли как пространственного базиса для размещения жилищного и народного хозяйства, объекта купли-продажи, а также основного средства производства в сельском хозяйстве.; The article is devoted to the analysis of land value taxation which is an important direction of the overall tax system. The main target of the paper is to consider the economic essence of the land as the object of taxation. It is also important to pay attention to the difference between such terms as "land", "land parcel" and "land resources" that are used as identical, although in fact they have certain differences.The analysis of scientific publications of domestic and foreign economists and researchers on the issue of land value taxation has been conducted in the article. A special attention is given to the consideration of land in terms of its multifunctional use. Characteristics of the land as spatial basis for location of housing services and sectors of the national economy, the object of sale and means of production have been analyzed. Particular attention is given to the characteristics of land as real estate. Considering the land as a commodity the comparative analysis of market and area-based assessment of the land has been performed. The advantages and disadvantages of both ways of land valuation have been identified. The essence of the land market and factors that influence its formation has also been determined. The features of land as means of production have also been reviewed. The essence of such terms as "land", "land parcel" and "land resources" have been considered according to the law of Ukraine.It is summed up that on the one hand, land is a natural resource, which is characterized by space, topography, soils, flora and fauna, and evaluated from a position of multifunctional performance that is not always related to the income. On the other hand, the land is considered as an integral and essential part of any real estate property and is assessed in terms of its utility and profitability. Thus the land is a complicated object of taxation, the economic essence of which is revealed in the use of the land by entities that have ownership of it defined by the laws.
2014-01-01T00:00:00ZКонцепція формування системи управління якістю на промислових підприємствах
http://dspace.nbuv.gov.ua:80/handle/123456789/78720
Концепція формування системи управління якістю на промислових підприємствах
Лепа, В.В.; Грязєва, М.С.
Виділено теоретичні підґрунтя, методичні підходи та проблеми формування системи управління якістю. Досліджено процес управління якістю на підприємстві: виділено етапи управління, проаналізовано їх зміст і визначено методи управління якістю. Розроблено алгоритм формування системи управління якістю на промисловому підприємстві.; Выделены теоретические основы, методы и проблемы формирования системы управления качеством. Исследован процесс управления качеством на предприятии: выделены этапы управления, проанализировано их содержание и методы управления качеством. Разработан алгоритм формирования системы управления качеством на промышленном предприятии.; An unsatisfactory products and services quality of Ukrainian enterprises is a major cause of their low competitiveness. Implementation of the modern quality management system requires the development of corresponding concepts, i.e. the system for choosing the ways of solving the problem. The article highlights theoretical basis, methodological approaches and problems of forming a quality management system at the industrial enterprises of Ukraine. Structural analysis of the concept of "quality" has allowed identifying the main directions of improvement of quality management systems at industrial enterprises: identify components of quality control and factors that affect the quality, and offer quality indicators for individual components. In the article the process of quality management is studied including the allocated stages of management, analyzes of their contents, and determining the methods of quality management that should be applied to each of the selected stages. The theoretical generalization of components of quality mechanisms and methods of quality management has allowed developing an algorithm of forming a quality management system at an industrial enterprise. The proposed algorithm of forming a quality management system is universal and contains a series of sequentially combined mechanisms, models, and methods. Using the proposed mechanism the company’s management can determine the necessity of improvement or reforming of the existing system of quality, track the status of quality management, implement new approaches of quality management and determine their effectiveness. Developed theoretical and practical foundations of quality form the holistic concept of quality management system.
2014-01-01T00:00:00ZИнституциональные условия капитализации предприятий инновационно развитых стран Азиатско-Тихоокеанского региона
http://dspace.nbuv.gov.ua:80/handle/123456789/78719
Институциональные условия капитализации предприятий инновационно развитых стран Азиатско-Тихоокеанского региона
Фирсов, А.В.
Рассмотрены институциональные условия инновационного развития государства как основополагающей предпосылки процесса капитализации предприятий на примере стран АТР и Украины. Исследован опыт Японии и Ю. Кореи в«управлении» институциональными изменениями в целях капитализации промышленных предприятий. Определены основные характерные особенности, влияющие на изменение стоимости бизнеса, капитализации предприятий в азиатских странах.; Розглянуто інституційні умови інноваційного розвитку держави як основної передумови процесу капіталізації підприємств на прикладі країн АТР і України. Досліджено досвід Японії та Пд. Кореї в «управлінні» інституціональними змінами з метою капіталізації промислових підприємств. Визначено основні характерні особливості, які впливають на зміну вартості бізнесу, капіталізації підприємств в азіатських країнах.; The relevance of the study of Eastern directions of institutional context of enterprises capitalization is due to the high achievements in the development of the economies, societies, and states in the Asia-Pacific region (Australia, Indonesia, Canada, China, Mexico, Russia, USA, South Korea, Japan, etc). The study of Eastern vector will provide an opportunity to use theoretical and practical experience of the Asian countries in Ukraine in order to expand the variations of ideas for business development. Thus, the desire for dominance of competitive high-tech, innovative enterprises in the structure of Ukraine’s economy should rely on capitalization as one of the tools of business development. Therefore, it is expedient to consider international experience, especially its Eastern vector as a priority in institutional matters of enterprises capitalization. The main aim of the research is the analysis and generalization of the experience of the Asia-Pacific region in the institutional issues of enterprises capitalization with the possibility of its further use in Ukraine. In the article the institutional conditions of innovative development of a state as the fundamental prerequisite to the process of enterprises capitalization are considered on the basis of the Asia-Pacific region and Ukraine. The list of innovative development of countries in 2013 and the rating of the countries concerning the institutions that affect the innovation in the same period are given. The institutions affecting innovation in Ukraine and in the countries of the Asia-Pacific region are compared. The institutional potential of the countries of the Asia-Pacific region and Ukraine in innovation activity is identified. The experience of Japan and South Korea in the institutional changes "management" in order to capitalise the industrial enterprises is studied. The basic institutional conditions of functioning of "joint ventures" in Japan and South Korea are considered. The institutional comparison of Japan and South Korea is conducted. The important trend that affects the cost of business changes over time is identified. The main characteristic features that determine the processes of change of business value and enterprises capitalization in Asian countries are detected. The mechanism of capitalization of domestic enterprises is developed.
2014-01-01T00:00:00ZИнституциональный потенциал промышленных регионов Украины
http://dspace.nbuv.gov.ua:80/handle/123456789/78718
Институциональный потенциал промышленных регионов Украины
Солдак, М.А.
Решение задачи определения потенциала региона дополнено разработкой новых подходов к определению сущности, структур и методов оценки институционального потенциала. Предложены группы показателей для оценки институционального потенциала. Определены особенности институционального потенциала промышленных регионов Украины, что указывает на нецелесообразность формирования и внедрения единой политики регионального развития.; Вирішення завдання визначення потенціалу регіону доповнено розробкою нових підходів до визначення сутності, структур та методів оцінки інституційного потенціалу. Запропоновано групи показників для оцінки інституціонального потенціалу. Визначено особливості інституційного потенціалу промислових регіонів України, що вказує на недоцільність формування та впровадження єдиної політики регіонального розвитку.; In the modern economic science the solution of such task as the diagnostics of region’s potential should be supplemented by the assessment of the institutional potential since the impact of the institutes on the economic activity as incentives and constraints for individuals is well recognized. The aim of the article is to elaborate new approaches to the identification of the essence, structures and methods of assessment of region’s institutional potential, as well as of features of industrial regions’ institutional potential. To systematize the indicators characterizing the level of region’s institutional potential the concept of "institutional matrices" is offered, and the following groups of indicators should be distinguished: "private property institute"; "income institute"; "competition institute"; "hiring institute"; "exchange institute"; "financial market institute". To assess the institutional potential the system of indicators is offered. The indicators are divided into three groups: accounting ones (primary data statistics), assessment and analytical ones (calculated on the basis of primary data statistics), and point ones (on the basis of survey of enterprises’ managers). To assess the institutional potential the index method is used. The results of the research show that the institutes of financial market and institutes of exchange are more developed in the industrial regions while such indicators as the institutes of private property and institutes of income are much lower there. Therefore, even among the regions with high level of industrial development there are significant differences in the indicators by groups of the institutional potential. This indicates the inadvisability of developing and introducing a unique government policy of regional development and even a common policy on all industrial regions. The use of the above approach to the assessment of regions’ institutional potential in Ukraine allows establishing a list of indicators to calculate the region’s institutional potential and thus to come closer to the solution of a scientific and practical task of assessment of the institutional potential as a part of region’s economic potential as well as to form an idea about the institutional features of Ukraine’s regions. The calculation of the institutional potential index may be an element of typology of regions as a tool of regional analysis and policy of regional development. The identification of theoretical approaches to the development of the system of indicators of the group "institutes of development" and the creation of corresponding statistical base, as well the analysis of the role of culture and mentality features in the formation of the institutional potential of industrial regions can be one of the directions for further research.
2014-01-01T00:00:00Z