https://repository.hneu.edu.ua/handle/123456789/30289 2026-04-12T02:50:56Z 2026-04-12T02:50:56Z Vorobei S. https://repository.hneu.edu.ua/handle/123456789/33159 2025-04-04T07:35:32Z 2021-01-01T00:00:00Z

Назва: Fiscal Issues of Entities’ Non-Financial Reporting Автори: Vorobei S. Короткий огляд (реферат): The article identifies the ways to increase the informational value of non-financial reporting data, in particular, in terms of its fiscal aspects. The author substantiated the unresolved issues of data display regarding the impact of uncertainty on the activities of business entities based on the results of the analysis of scientific publications and generally recognized international documents. It has been proven that high-quality non-financial reporting can serve as one of the tools for enterprises to attract additional financing aimed at eliminating the consequences of the impact of the COVID-19 pandemic. The article highlights the results of the analysis of non-financial reporting of state-owned enterprises to identify data on the impact of the COVID-19 pandemic on their activities and for compliance with the list of indicators of reporting on sustainable development, defined in the document “Guidelines on key indicators of reporting of enterprises on the contribution to the achievement of the Sustainable Development Goals Development”, developed by UNCTAD ISAR. The paper substantiates that one of the information sources for decision-making at the state level in terms of minimizing fiscal risks can be data obtained from non-financial reports of enterprises (management reports, reports on payments to the state). The main research methods used in the paper are bibliometric analysis; synthesis; observation.

2021-01-01T00:00:00Z Shapovalova A. https://repository.hneu.edu.ua/handle/123456789/33158 2025-04-04T07:37:07Z 2021-01-01T00:00:00Z

Назва: Theoretical and Practical Foundations for the Development of Innovation Activities of Small and Medium-Sized Enterprises Автори: Shapovalova A. Короткий огляд (реферат): The article is devoted to the problem of substantiating the theoretical and practical foundations for the development of innovation activities of Ukrainian small and medium-sized enterprises in the face of modern challenges. The study aims to develop conceptual provisions, substantiate the principles and conditions for the development of innovation activity, as well as develop scientific and methodological tools for identifying drivers and triggers for finding new opportunities. The methods of strategic analysis used in the study are: PEST-analysis to identify factors that influence the implementation of innovation activities; perspective analysis to search for and identify new opportunities for the development of innovation activities. The paper clarifies the known principles of the development of innovation activity by introducing the principle of wholeness into scolarly discourse. This principle lies in the consistency of produced innovations with rapidly changing market requirements, the demands of society and the trends in the development of the economic system. The study presents a five-factor model of flexibility of innovative behaviour of small and mediumsized enterprises which includes the following elements: communication flexibility; management flexibility; technology flexibility; economic and operational flexibility. The author justifies the essential concept of “funnel of development of enterprise’s innovation activity”, develops a scientific and methodological approach to conducting a strategic BOB analysis and carries out its approbation. The results revealed the drivers and triggers for the development of innovative activities of small and medium-sized enterprises which form the points of their growth. The analysis shows the barriers and brakes that constrain and prevent the transformation of new external opportunities into the internal potential of the enterprise’s innovation activity. The conducted research shows that generally conditions exist in the macro environment for new impulses of change and activation of innovative development. The results obtained present scientific and practical value for the development of small and medium-sized innovative enterprises. They can be used in further theoretical studies of innovative processes and for specification of applied measures to enhance innovation activity in the modern context of Ukrainian economy.

2021-01-01T00:00:00Z Ziming Liu Kharchenko T. https://repository.hneu.edu.ua/handle/123456789/33157 2025-04-04T07:38:15Z 2021-01-01T00:00:00Z

Назва: Determining the Degree of Connection between the Development of the Sports Industry and Economic Growth in the Regional Context: Evidence from 31 Provinces in China Автори: Ziming Liu; Kharchenko T. Короткий огляд (реферат): One of the components of the rapid development of China’s economy is the development of the sports industry. The exacerbation of the COVID-19 epidemic has led to the introduction of quarantine measures and a significant reduction in the share of the sports industry in the structure of China’s Gross Domestic Product. To form instruments that will lead to economic development, it is important to identify regions in which the promising direction of development is the sports industry. The aim of the article is determining the degree of connection between the development of the sports industry and economic growth in the regional context using coupling coordination model (Evidence from 31 Provinces in China). This paper uses the commercial entropy method and the coupling coordination model to calculate the coupling and coordinated development of the sports industry and high-quality economic development in 31 Provinces in China from 2010 to 2020. The results of research give a base for the distribution of regions for the degree of connection between the development of the sports industry and economic growth. Firstly, the degree of connection between the development of the sports industry and economic growth in the eastern region is in a state of primary coordination, good coordination and high-quality coordination, and Guangdong Province has achieved obvious performance. Secondly, as for the eastern region, it has witnessed rapid economic development, and the sports industry is obvious. Thirdly, the degree of connection between the development of the sports industry and economic growth in central provinces is in a state of barely coordination, on the verge of disorder and mild recession. It’s confirmed that the development of the sports industry can provide impetus for China’s economic growth, and the further development of economy can also promote the rapid development of the sports industry. The two are interconnected and promote each other, which is a benign circular industry system. Only by constantly optimizing the development mode of China’s sports industry and creating a high-quality market operation mechanism the development of the sports industry and the Chinese economy can be realized. This research will be useful for the state-managers in a sphere of regional development. Also, the results of this research will be used by the top-managers of the sports industry when choosing a region for business development and expanding the network of sports services.

2021-01-01T00:00:00Z Maduku Harris Mazorodze Brian Tavonga https://repository.hneu.edu.ua/handle/123456789/33156 2025-04-04T07:39:17Z 2021-01-01T00:00:00Z

Назва: Government Expenditure and Macroeconomic Stability Conundrum in Zimbabwe Автори: Maduku Harris; Mazorodze Brian Tavonga Короткий огляд (реферат): The objective of this paper was to explore the effect of government expenditure growth on macroeconomic stability in Zimbabwe. Public expenditure has grown over time but as per a priori expectations, other macroeconomic variables have not been forth coming. What the country has actually experienced is prolonged macroeconomic instability. The paper contributes to the body of literature in two ways, by creating a macroeconomic instability index and by being the first in the Zimbabwean context to explore this conundrum. To achieve the main objective of the paper, the study used a cointegrated vector error correction model and Granger causality with data spanning 1981 to 2019. We did not find a statistically significant relationship between government expenditure and macroeconomic stability as argued mostly by the Keynesians. However, as per apriori expectations the relationship was found rightly negative. To buttress the Cointegrated-VECM results, granger causality tests were also conducted where no causality was found from government spending to macroeconomic stability, and vice versa (causality running from instability to government spending). This paper recommends that, Zimbabwe’s policy makers may need to consider proactive government spending or policies since that helps the economy through successfully evading possible risks like macroeconomic instability. When policies are proactive rather than reactive, that helps through seizing untapped opportunities and the economy out rightly avoids consequences of reactive governance.

2021-01-01T00:00:00Z