https://repository.hneu.edu.ua/handle/123456789/30436 2026-04-05T17:20:12Z https://repository.hneu.edu.ua/handle/123456789/32375 Назва: Transforming of traditional commerce into e-commerce: Trends in the world and in Ukraine Автори: Gvozdytskyi V. Короткий огляд (реферат): Given the current circumstances of the late 2010s-early 2020s (pandemic, war) in Ukraine, e-commerce has received a stable basis for even greater growth rates, so the implementation of e-commerce tools in businesses of all levels is especially relevant. The goal of the study was the analysis of the development of commerce in the world and Ukraine and analysis of the current state of e-commerce. To achieve the goal, the methods of analysis, synthesis, projection, expert opinions were used. So, the evolutionary nature of transformational processes in commerce in the world is substantiated, the importance of introduction of e-commerce tools in businesses of all levels is proved. A comprehensive analysis of the latest research on the development of e-commerce, dedicated to the improvement of all stages of online commerce is performed. Reasons for the current formation of global world commerce are identified and structured by social, economic and technological nature, the trend of further development of the trade, namely the growing share of online commerce, is highlighted and substantiated. The assessment of the results of impact of COVID-19 pandemic shock on the state of both traditional and e-commerce is carried out, a forecasted state of commerce in the coming years after the pandemic and the perspective tools to be used in e-commerce are projected. The main factors and features of global processes of transformation of traditional commerce into e-commerce are determined. A comparative analysis of the state of e-commerce in the world and in Ukraine, as well as in different product categories, is carried out. Trends in the development of commerce in the South Korean cosmetics market have been identified on the example of the Ukrainian company Lovely Bunny Group LLC. The functional up-to-date trends which allow increase of traffic and sales are described. The advisability of implementation of innovative tools in e-commerce marketing is substantiated. Study results may be interesting for the businesses of different levels to significantly increase sales efficiency in both the short and medium terms. 2023-01-01T00:00:00Z https://repository.hneu.edu.ua/handle/123456789/32374 Назва: Substantiation of the stages of implementation of the tax expenditure concept Автори: Tyschenko V.; Naidenko O. Короткий огляд (реферат): One of the key problems of the modern taxation system in Ukraine is the unsystematic provision of tax benefits and the lack of real tools for monitoring their use, which determines the relevance of the study. The purpose of the study was the theoretical substantiation of the stages of implementation of the tax costs concept to reduce budget losses from the provision of tax benefits. The following scientific methods of the research were used: analysis, synthesis, induction, deduction, analogy, comparative and statistical analysis, logical generalisation. The work establishes the need to implement the concept of tax costs, which involves the development and implementation of the Tax Policy Strategy, in order to regulate the conceptual foundations of tax policy; inventory of current tax benefits and revision of the list of benefit recipients (control of income and expenses of individuals); preparation of changes to tax legislation with mandatory financial and economic substantiation (ensuring compliance with the principle of stability of legislation); standardisation of the monitoring system of the tax expenditure effectiveness (calculation of the indicators of tax expenditures effectiveness); regulation of the reporting procedure for tax expenditures by taxpayers by unifying the reporting form; standardisation of the procedure for drawing up the Report on tax expenditures by executive authorities and taking into account its results in the budget and tax policy; substantiation the grounds for making changes to the list of tax expenditures. The practical significance of the obtained results lies in the substantiation of the sequence of stages of the implementation of the tax expenditures concept in order to reduce the loss of budget revenues and its deficit. This concept should contribute to the transparency of the use of budget funds and should provide a reasonable approach to the composition of tax benefits that will be included in the list of tax expenditures for each tax payment. 2023-01-01T00:00:00Z https://repository.hneu.edu.ua/handle/123456789/32373 Назва: Organisational culture as factor of effectiveness in team building Автори: Barkova K.; Melnik A. Короткий огляд (реферат): The problem of the personnel’s influence on the productivity of enterprise has become more and more discussed in recent years. In most cases, this is caused by the need for a deeper study of the human factor, which is the main driving force on the way to achieving enterprise efficiency. The purpose of this study was to analyse the factors and components of organisational culture that can influence the formation of a team, and by means of a comparison of features to determine the points of contact between these concepts. The main scientific methods that were used for this are the methods of analysis and synthesis, modelling, specification and system analysis. The importance of team building, its relationship to organisational culture, and the possible benefits that can be achieved through the interaction of these components have been analysed. In addition, the theoretical foundations of this topic, which were previously examined by scientists, were considered, and some inconsistencies in the IPO model were revealed, which prompted the essence of this study and the construction of the concept. It has been proven that internal and external factors of organisational culture affect team building factors, and that with the help of successful team building it is possible to achieve higher KPIs and job satisfaction. As a result, a study was conducted and conclusions were drawn that organisational culture does affect team building due to some factors and that before creating teams, it is necessary to bring the culture to a high level. Otherwise, all attempts will fail due to the lack of components and a clear understanding of how teams work. The research found that not only team building can achieve higher KPIs and job satisfaction – it can also be achieved with a well-defined organisational culture, prioritisation and clear organisation of work flow. The practical significance of the obtained results lies in the possibility of their use at enterprises to improve organisational culture and team building. 2023-01-01T00:00:00Z https://repository.hneu.edu.ua/handle/123456789/32333 Назва: Green bonds as a perspective financial instrument for bank investment in Ukraine Автори: Rats O.; Alfimova A. Короткий огляд (реферат): Banks, as the main institutional participants in the securities market, play an important role in ensuring green investment processes, positioning themselves as socially and environmentally responsible financial institutions, which confirms the relevance of the research topic. The purpose of the study is to disclose the essence of green bonds as a new financial instrument on the international and Ukrainian stock market and to determine the prospects for their inclusion in the investment portfolio of the banks of Ukraine. The study uses general scientific and special methods of scientific cognition: analysis and synthesis, induction and deduction, horizontal analysis method, graphical method, comparative legal method, and analytic hierarchy process. The authors clarify the interpretation of the economic essence of the concept of “green bonds”. The peculiarities of the formation of the global market for these financial instruments and trends in its formation in 2007-2022 are investigated. The legislative framework for regulating the national green bond market is elaborated. The advantages and disadvantages of including green bonds in the investment portfolio of Ukrainian banks are determined. The optimal tool for improving the formation of a bank investment portfolio based on such criteria as liquidity, profitability and riskiness, taking into account general banking goals, is determined and the role of green bonds as potential investment instruments for banks is characterised based on the data obtained. Barriers to the formation of green investment policy by banks and ways to overcome them are described. The practical significance of the obtained results lies in the fact that the implementation of the suggested recommendations for removing barriers to environmentally oriented investments by Ukrainian banks will help to revitalise the financing of environmental projects, and the developed proposals for enhancing the formation of investment portfolios by Ukrainian banks can be used by financial institutions to increase their financial stability and minimise the risk of investment transaction. 2023-01-01T00:00:00Z