UDC 658: 005.3: 621 (477.8): 631.16

O. Kuzmin
Doctor of Economics, Professor

I. Prokopenko
PhD student
Lviv Polytechnic National University

MODEL OF ECONOMIC EVALUATION OF INTELLECTUAL
CAPITAL OF MACHINE-BUILDING ENTERPRISES
AND POTENTIAL OF THEIR DEVELOPMENT

Abstract. The article presents the results of building a model of economic evaluation of intellectual capital (IC) of machine-building enterprises suitable for the IC current level, its individual components and their potential. A typology of factors influencing the choice of IC evaluation methods in the industry has been developed. Factors of internal and external environment are described to consider when choosing a basic evaluation method of IC in machine-building enterprises, the direction and the impact of these factors in the current economic conditions in Ukraine being determined.The basic matrix selection method of evaluation of IC of machine-building enterprise, grounded priorities and a combination of different evaluation methods by defining their weighted grades are constructed. The graphical model of economic evaluation of machine-building enterprises IC and its development potential is designed. According to this model, indicators of the level of development of IC and its components in their cost measurement are calculated.
Keywords: intellectual capital, human capital, consumer capital, institutional capital, economic evaluation, development potential.

Кількість посилань 14

UDC 657.4: 658.12

O. Kuzmin
Doctor of Economics, Professor
Lviv Polytechnic National University

N. Tsisar
PhD in Linguistics, Associate Professor
Ivan Franko National University of Lviv

M. Yastrubskyy
PhD in Economics, Associate Professsor
Lviv Polytechnic National University

UNIVERSITY POLICY AS AN OBJECT
OF HARMONIOUS DEVELOPMENT AND STATE REGULATION

Abstract. The article proposes the concept of harmonious development and state regulation of the activities of higher education institutions with the aim of its adaptation in the system of higher education in Ukraine. The preconditions that lead to the development and introduction of a qualitatively new way of development of higher education are outlined. The main characteristics of the harmonious path of development are presented. As an example, the harmonious functioning of the Shanghai International Studies University is considered. The combination of the American approach to the organization of higher education with the traditions of the East is described. Emphasis is placed on the factor of mentality when organizing the university education system. The work focuses on the expansion of student international horizons, the priority of international development of the university. The influence of the university on the formation of general public opinion in China is indicated, and the university’s role in the adoption of diplomatic decisions is noted. The role of research institutes and university centers united in one academic space with the help of powerful multilingual programmes and interdisciplinary resources is emphasized. The importance of internship visits within China and abroad to exchange scientific and academic achievements and experience in higher education has been emphasized. The accent is made on the close connection of the University with the state administration, which is manifested at the level of discipline selection, the regulation of the system of faculties or specialties corresponding to the needs of the region or the country as a whole. On the basis of the survey, a scheme for the harmonization of the development of a higher educational institution was developed. There is offered the method of implementing harmonious development and state regulation of Ukrainian higher education institutions as a result of attracting effective factors, which will allow to succeed in the project realization.
Key words: harmonious development, higher education institution, state regulation, concept, foreign experience.

Кількість посилань 10

UDK: 339.14

T. Nakonechna
PhD in Economics, Associate Professor

N. Hryniv
PhD in Economics, Associate Professor
Lviv Polytechnic National University

STRATEGIC SEGMENTATION OF CUSTOMERS
IN THE MARKET OF PRIMARY REAL ESTATE

Abstract. The authors emphasize the special significance of customer service on the primary market of residential real estate. There is carried out segmentation of the primary real estate market with the account of such a criterion as a residential housing class. There are singled out the following segments of this market: premium-segment, business-segment, comfort-segment, and economy-segment. The features of each market segment are described. An analysis of the cost of housing on the primary real estate market is carried out, depending on the readiness of the facility, namely: “foundation pit”, “foundation”, “readiness of floors”, “the gray key readiness” and the supply of housing in the primary real estate market. A detailed elaboration of strategies for cooperation with clients in the primary real estate market and strategies for establishing cooperation “client-enterprise” for certain segments of the primary real estate market are proposed. The strategy of servicing the clients of the primary real estate market according to the specifics of the product and services programmes is offered.
Key words: segmentation, service, client, strategy, market, competitiveness.

Кількість посилань 24

UDС 331.556.46 (410)

V. Voytsekhovska
PhD in Economics, Associate Professor

A. Symak
PhD in Economics, Associate Professor
Lviv Polytechnic National University

THE IMPACT OF IMMIGRATION PROCESSES ON COUNTRY’S DEVELOPMENT, CASE STUDY OF THE UNITED KINGDOM

Abstract. In the article the recent immigration processes in the UK are studied. The key factors, which influence the global immigration policies, are considered.
The study is dedicated to the contemporary immigration processes in different countries and from different prospectives. The key factors, which influence global immigration processes were identified.
The significant difference in income inequality is observed, and the study of International Monetary Fund shows that as inequality increases, the growth decreases and will continue to do so in the future. The effect that the employment of immigrants has on the wages of workers depends heavily on the nature of the labour if immigrant labour is complementary to the labour and skills of native workers, it is likely to have a positive effect on wages. The extent to which immigrant labour is complementary or substitutable can also influence the long-run and short-run effects of immigrant labour. Substitutive immigrant labour provides competition for the native citizens, therefore decreasing the average wage in the host country. Nevertheless, in the long term, because a larger proportion of working immigrants can lead to an increase in productivity and consumption, the investment will also rise, so households will have more benefits. In such a way the presence of immigrants in the workplace helps the productive potential of the economy. These factors could benefit the host country, since they outweigh the loss made initially when immigrant labour is substitutive and lowers the average wage through increasing employment. The conclusion is made conserning the immigration trends and factors, which is necessary for the decision making for better immigration processes in Europe and the UK, in particular.
Keywords: immigration processes, labour market, wages, immigration policy.

Кількість посилань 111

UDC 336.22

A. Zagorodniy
PhD in Economics, Professor

V. Olikhovskyi
PhD Student, Assistant
Lviv Polytechnic National University

CONCEPT OF TAX PLANNING AT THE ENTERPRISE

Abstract. One of the main tasks of financial and economic activities of the enterprise is the receipt of a profit, which remains at its disposal after the payment of taxes and other mandatory payments. Therefore, the focus of enterprise management should be on increasing revenues, reducing costs and minimizing tax payments.
For the effective enterprise management work on minimizing tax payments, the authors offer to use a systematic approach to the organization of tax planning at the enterprise, which is a new concept of tax planning.
In the article the essence of the term “concept of tax planning” and its components is disclosed, the principles of tax planning are studied and the content of each of them is shown up, as well as the methods of tax planning and the sequence of their use. The authors offer to distinguish three groups of special methods of tax planning, consider tax planning tools and ground the sequence of steps for the development of tax planning tools.
Keywords: taxes, tax planning, minimization of tax payments, concept of tax planning, principles of tax planning, methods of tax planning, tools of tax planning, schemes of tax planning.

Кількість посилань 22