https://doi.org/10.23939/eem2019.01.114

UDC 368
JEL Clasification Code F65; G22; H75; I13; I23

I. Alieksieiev
Lviv Polytechnic National University, Ukraine, Doctor of Economics, Professor
E-mail: Ihor.V.Alieksieiev@lpnu.ua
ORCID: 0000-0001-6618-3100

A. Mazur
Lviv Polytechnic National University, Ukraine, PhD, Associate Professor
E-mail: Andriana.V.Mazur@lpnu.ua
ORCID: 0000-0002-5985-5674

A. Moroz
Lviv Polytechnic National University, Ukraine, PhD, Associate Professor
E-mail: Anatoliy.S.Moroz@lpnu.ua
ORCID: 0000-0001-7202-5504

FINANCIAL FLOWS IN THE FIELD OF INSURANCE

Abstract. The introduction of an insurance culture in Ukraine should be based on theoretical studies in this area. The authors carried out a certain review of Ukrainian scientific publications devoted to the development of the insurance market, the analysis of the state of insurance and insurance companies, historical experience and comparative analysis of insurance activities of Ukrainian and foreign insurers. This allowed us to formulate a proposal for a research typology and supplement it. The typology of directions of insurance problems studying, which are conducted by Ukrainian scientists taking into account generalizations of foreign experience, is given. At the same time, our research direction is oriented to one segment of the insurance market, namely, health insurance. As a result of the review of scientific publications on this topic, attention was drawn to the absence of research into financial flows in Ukraine in such segment of health insurance as medical insurance for Ukrainian students studying at foreign universities. It is well-known that Ukrainians do not use health insurance at home. This also applies to students studying at Ukrainian universities. Instead, according to foreign experience, medical insurance is compulsory to study abroad at universities. This prompts entrants, who become students of European universities, to buy health insurance policies. It is clear that such insurance is preferable if the insurance company is chosen in the country of residence of the student. It is proposed to supplement the typology of financial flows of the insurance market by the category of “insurance cash flows”. The proposal is based on the fact that there are practically two streams of medical insurance for Ukrainian students studying abroad. There are two directions of the movement of funds: payment of insurance policies by insured persons and payment of insurance funds in the insurance case by the insurer. For each of these two streams, it is suggested to use the definition “insurance cash flows”. The methodological principles for conducting research are formulated. The indicators for calculations and comparison, as well as the composition of the initial data for calculations are determined. The calculation and comparison of the volumes of insurance flows connected with medical insurance of Ukrainian citizens studying at foreign universities of five countries is made. In particular, settlements for insurance terms of Austria, Bulgaria, Germany, Poland and the Czech Republic are made. The comparison is made in euro currency and hryvnia – the national currency of Ukraine.
Key words: insurance, medical insurance, insurance cash flows, typology of insurance cash flows, volume of insurance cash flow.

Кількість посилань 38

https://doi.org/10.23939/eem2019.01.070

UDС 168.522:339.138
JEL Classification C51, F15, L11

O. Karyy
Lviv Polytechnic National University, Ukraine, Doctor, Professor

K. Protsak
Lviv Polytechnic National University, Ukraine, PhD, Associate Professor

O. Prosovych
Lviv Polytechnic National University, Ukraine, PhD, Associate Professor

MARKETING COMMUNICATIONS AS A NECESSARY PREREQUISITE FOR EFFICIENT WORK OF A PHILHARMONY

Abstract. The purpose of the article is to summarize the peculiarities of marketing communications in the field of culture and arts and philharmonic in particular, to consider the financial component of the activities of the philharmonic and to propose measures for its improvement. Analyze modern creative means and tools of communication marketing and adapt them for activities of philharmonic. The article investigates that organizations of the sphere of culture and arts and philharmonic society, in particular, operate in conditions of instability, great competition and uncertainty. Their success depends directly on the number of visitors. Therefore, marketing communications play an extremely important role in the life of cultural and arts organizations and the philharmonic. In general, the marketing of organizations of the socio-cultural sphere and the philharmonic, in particular, consists of the same components – good, price, place and promotion, but in the philharmonic they have their own specific, which is that the product can be divided into the main and the additional. It is also noted that the implementation of philharmonic events non-commercial and commercial marketing leads to the same effects – a high commercial outcome. The difficulty in promoting of philharmonic arts services is due to lack of funds for such events. In order to realize marketing measures of a flexible strategy of cultural and arts organization, it is proposed to implement the latest financial technologies – fundraising and crowdfunding. Elements of scientific novelty can see in construction of an algorithm of action in the application of fundraising, as well as in generalization of modern types of marketing communications tools for the philharmonic. The practical value of this study is to elaborate on the application of four possible to promote the future of the Philharmonic's concert, namely Event- Marketing, Art-Marketing, Entertainment Marketing and Guerrilla Marketing. The advantages, disadvan¬tages and costs of each of these promotion methods are outlined. The research found that Guerrilla marketing or Art-marketing is inappropriate due to its quot; aggressive" way of promoting and possible problems with obtaining permission, while Entertainment-marketing and Event marketing are recommended for use in the Philharmonic. Also the main stages of the use of Event-marketing are described in detail. It is recommended to borrow foreign experience. For the Philharmonic, it is suggested to use the experience of the world class chamber orchestra of Manchester Kamerata. This orchestra promotes its cultural product very flexible and attract the maximum number of viewers. Further research will address the more detailed study of the effectiveness of marketing activities of the cultural and arts organizations.
Key words: marketing communications, fundraising, crowdfunding, marketing tools, philharmonics.

Кількість посилань 18

https://doi.org/10.23939/eem2019.01.104

UDC 339.13 : 637.1
JEL Classification М31, L15, L66

N. Kubrak
Stepan Gzhytskyi National University of Veterinary Medicine and Biotechnologies, Ukraine,
PhD, Associated Professor
E-mail: nadiyakubrak@gmail.com

N. Kuzo
Lviv Polytechnic National University, Ukraine, Senior Teacher
E-mail: natalia.kuzjo@gmail.com

N. Kosar
Lviv Polytechnic National University, Ukraine, PhD, Associated Professor
E-mail: nata_kosar@ukr.net

STUDY OF THE CURRENT CONDITIONS AND PROSPECTS
OF DAIRY PRODUCTION DEVELOPMENT IN UKRAINE

Abstract. Analysis of marketing information conforms that the branch of milk production is of great importance in support of human balanced diet. Nowadays, Ukraine is a great producer of milk and takes the tenth position in the world rating of the largest producer countries. The aim of the article is to study peculiarities of development of the branch of dairy production in Ukraine under current conditions and in the future. To achieve the set goal, the authors of the work used the methods of comparison, statistical and system analysis, and forecasting based on trends. Basing on the analysis of secondary information it is argued that considerable reduction of milk production in Ukraine has lately caused reduction of the output of some kinds of dairy products. To estimate impact of the level of milk consumption and consumer price index on milk production in Ukraine, the authors of the research
have developed a double-factor econometric model. According to the results of econometric modeling, it is determined that growth of consumption of milk and dairy products per 1 person in Ukraine by 1 % will cause increase of the output of milk by 1.327 %, while increase of the index of consumer prices for food products and soft drinks by 1 % will cause reduction of milk output by 0.255 %. A negative effect on development of the dairy market is done by deficiency of raw material and its low quality. It is determined that, according to expert estimates, Ukraine has great prospects in the field of dairy products export, and it is expected that until 2030, the world demand for dairy products will grow and it will be hardly satisfied by the principal countries, exporting those products. However, to increase export of their products, milk-processing enterprises of Ukraine should sufficiently improve parameters of dairy products quality. It is studied that growth of export of dairy products can result in deficiency of those products at the domestic market, because a considerable reduction of milk production in Ukraine has recently caused reduction of the output of some kinds of dairy products. Analysis of the market of dairy products also confirms that it experiences a severe competition and producers should actively introduce innovations in their marketing activity to be competitive. According to the research results, milk-processing enterprises can get competitive advantage due to introduction of advanced technologies, supply of new products at the market, production of organic products, opportunity of re-use of packaging, intensification of flexible pricing, expansion of the area of sale and attraction of new intermediaries, formation of consumers’ loyalty to the brand, choice of trade agents with the good image.
Key words: tools of investigation of the dairy products market in Ukraine, methodology of determination of the factors influencing production of dairy products, export of dairy products, key factors of success at the market.

Кількість посилань 22

https://doi.org/10.23939/eem2019.01.081

UDC 339.543.021.8(477)
JEL Classification Code F13, F50, N40

O. Melnyk
Lviv Polytechnic National University, Ukraine, Doctor, Professor
E-mail: olia_melnyk@ukr.net
ORCID: 0000-0001-8819-1910

M. Adamiv
Lviv Polytechnic National University, Ukraine, PhD, Associate Professor
E-mail: marta_adamiv@i.ua
ORCID: 0000-0001-5506-0404

I. Kots
Lviv Polytechnic National University, Ukraine, PhD, Assistant
E-mail: irynakots01@gmail.com
ORCID: 0000-0002-3008-436X

RETROSPECTIVE AND MODERN TRENDS OF DEVELOPMENT
OF UKRAINIAN CUSTOMS SYSTEM

Abstract. At the present moment, Ukraine's customs system is at the stage of becoming an independent executive body in the system of state authorities. This phase launches a fundamentally new vector for the development of the national customs system, which should ensure the progressive improvement of the work of customs authorities in accordance with European principles, norms and standards. The reform of Ukraine's customs system should be based on the identification of key problems in the customs sphere and the development of effective measures for their solution. In this context, the necessity of researching the retrospective and current trends of the development of the national customs system of Ukraine is being updated, which will enable to form a substantiated information base.
On the basis of studying and analyzing the history of the development of the customs system in the terms of independent Ukraine, four key stages were identified according to the organizational and structural principles. In particular, the first stage of development of the national customs system in the conditions of a sovereign state is connected with the creation and operation of the State Customs Committee of Ukraine (1991–1996); the second stage can be identified with the activity of the State Customs Service of Ukraine (1996–2012); the third stage in the history of the development of the national customs system concerns the functioning of the customs authorities within the structure of the Ministry of Revenues and Collections of Ukraine (2012–2014); the fourth stage is connected, first of all, with the reorganization of the Ministry of Revenues and Collections into the State Fiscal Service of Ukraine, which includes customs authorities (from 2014 to the present). It was established that the first stage in the history of the development of the customs of independent Ukraine was characterized by significant problems related to the withdrawal of Ukraine from the USSR, the formation of an independent state and the transition of the domestic economy from the administrative-command type to the market model. Despite difficult circumstances, this period reflected the first positive changes in the development of the national customs system on the basis of strengthening its key functions. At the second stage, the qualitative improvement of the organizational structure of the customs authorities and the active development of international customs cooperation took place. It was determined that the third stage became a critical turning point, which led to the gradual destruction of the national customs system in the context of tax and customs union. The fourth stage was a continuation of the previous stage and only deepened the unjustified priority of the fiscal function, the abandonment of security-protective, service, control-regulating functions, as well as international customs cooperation. It is proved that such tendencies are ungrounded in the conditions of European integration and necessitate the launch of a new fifth stage of the development of Ukraine’s customs system, which will represent a large-scale structured and systematic reform of the customs sphere and bring it out of a state of prolonged stagnation to a qualitatively new stage of development.
On the basis of the comparative analysis of key time and cost indicators of customs servicing of international trade in Ukraine, countries of Europe and Central Asia, as well as countries of the Organization for Economic Cooperation and Development with high income, according to the International rating “Doing Business", it was established that today Ukraine still has rather low places, but at the same time demonstrates the gradual improvement of most customs parameters. This confirms the fact that the domestic customs system is still characterized by the existence of a number of significant problems of an objective and subjective nature, related to the low level of efficiency of measures to simplify customs procedures and promote legal international trade, high level of bureaucracy of customs formalities, the presence of corruption component, low level of development of customs infrastructure and logistics of customs bodies, inconsistency and non-harmonization of customs legislation with European standards, lack of efficient management of customs authorities, etc. In the context of intensification of European integration of Ukraine, such problems should be properly resolved on the basis of large-scale and substantiated reform of the national customs system, which will enable to intensify the international economic relations of the state, foreign economic activity of domestic enterprises, increase the level of national security and ensure the progressive development of the national economy.
Key words: customs system, customs authorities, international trade, trends, problems.

Кількість посилань 8

https://doi.org/10.23939/eem2019.01.013

UDC 657.412.7 (477.8) “18/19”; 005.21
JEL Classification Code M41, B15, N01

I. Yaremko
Lviv Polytechnic National University, Ukraine, Doctor, Professor
E-mail: I.Yaremko@i.ua
ORCID: 0000-0003-4624-7634

O. Lemishovska
Lviv Polytechnic National University, Ukraine, PhD, Associate Professor
E-mail: leslem@ukr.net

RESERVE AND REGULATORY OBJECTS IN ACCOUNTING
THEORY AND PRACTICE: ORIGINS AND EVOLUTION
OF THE WORLD ACCOUNTING THOUGHT WITHIN
THE FRAMEWORK OF THE DEVELOPMENTS BY THE WESTERN UKRAINIAN SCIENTISTS OF THE 19TH – MIDDLE 20TH CENT. (OPINION FROM THE MODERN AGE PERSPECTIVE)

Abstract. There are growing risks in the conduct of financial and economic activities by economic agents in the conditions of the modern economy, and because a reliable information base is needed both for management purposes and for market counterparties regarding the means actually available at an enterprise to overcome the risk of loss (reduction) of capital. Accounting and public reporting is the only tool that provides information in formalized data on the size of the reserve and insurance potential established by an entity. However, there are a number of problematic issues in modern theory and practice regarding the objective display of reserve and regulatory objects in the accounting and their provision in the public financial (corporate) reporting that actualize the multi-vectoral research both in the subject area of knowledge and in the system of interdisciplinary researches. The hypothesis of this research is the assumption of elaboration in past developments, including Western Ukrainian scholars, relevant to the modern theory and practice of ideas that can objectively be considered appropriate for the improvement of modern accounting of capital reserves, a means to enhance the validity of managerial decisions to a more adequate information provision. The article analyses the historical stages of the development of reserve and regulatory objects of accounting, evaluates the fundamental principles of the formation of accounting reserves in different accounting concepts in the evolutionary aspect by distinguishing the relevant ones among them for modern research. The scientific legitimacy of the ways and approaches proposed in this article to improve the conceptual foundations of the reservation system in modern accounting rests upon the use of historically formed ideas and is based on the following approaches: it is argued that accounting tools are an important component of any paradigm of reserve management, the only formalized information tool for disclosing the real state of the security of the capital employed by an enterprise; the formation of reserves is a consequence of one of the principles of accounting – the assumption of continuity of an enterprise, embodied in the modern concept (paradigms) of sustainable development. Using general scientific and interdisciplinary methods of cognition, traditional methods for historical-analytical analysis (historical and retrospective, historical and comparative methods) and the techniques special for the sphere of accounting, the theoretical generalization was conducted of systematic approaches to organization of computational practise, evolutionary disposition of reserve and regulatory articles in accounting system and their characteristic positioning in separate accounting concepts and theories. A separate component of the study is the historiographical analysis and assessment of accounting reservation in unexplored works of Western Ukrainian theoreticians and in the practice of accounting. On the basis of the performed exploration, the following reasoning was provided regarding the author's conclusions about the appropriateness of the use of certain aspects of the historical developments in respect of regulatory principles in modern norms and regulation in any system of accounting standardization and the suggestions were substantiated about ways to adapt public accounting and financial reporting needs of modern economic conditions. On the basis of the received results, the expediency of use of approaches and techniques of organic and econometric balance theories was substantiated for the development of modern accounting reserve and regulatory objects, which confirms the relevance of research of such direction in general, and of this one in particular.
Key words: accounting, balance theories, objects, reserves, reserve capital, reserve funds, regulators, targeted financing, provision, methodology.

Кількість посилань 36