Suchergebnisse

Introduction. Globalization leads to interaction of economic and political systems. The value and role of tourism in our time for economic development of states meet the individual needs of the person, mutual social ties between the two countries can not be overstated. Therefore, the current stage of development of domestic tourism should be focused on expanding domestic tourism market. The solution of this problem is possible only with the help of provision of quality services for tourists, such as hotel and restaurant quality service. Purpose. The purpose of the article is to examine the threats to the economic activities of the hotel-restaurant business and the analysis of management solutions that minimize their negative impact. Methods. The analysis, method of theoretical generalization, synthesis, monographic method. Results. The problem of management decisions that would minimize the negative impact of threats to economic security of companies is investigated in the article. This issue is mostly ignored by home scientists, so it is urgent for further study. The purpose is to analyze scientific works on this issue and to offer an effective mechanism for managing threats. It is important to identify threats before providing economic security of hotel and restaurant business, and clearly understand their potential impact. Economic security of hotel and restaurant business requires an integrated approach and includes the provision of information, personnel and financial security of the company and this was found out during the study. The article analyzes the gradual application of security measures and priority areas of the protection of hotel and restaurant business. Originality. A stepwise mechanism of the threat management in hotel and restaurant business is offered. The necessity of using a systematic approach for solving complex security problems is grounded. A list of tasks to perform which should be targeted security measures, that are developed and implemented at the hotel is established. Conclusion. The author came to the conclusion that every entity needs the permanent system that encompasses different forms and methods that ensure the safety of customers, staff and business enterprise. When providing hotel and restaurant security it is important to identify threats activity, and clearly understand their potential impact. In the next stages of administrative decisions constant control and monitoring will identify which security measures are effective and which are not appropriate to waste material and financial resources. Available threats arising from the different types of interactions, suggest that in the current conditions for security, both customers and hotel and restaurant enterprises, individual measures and actions do not succeed. There is a need in permanent system that encompasses the diversity of forms and methods to ensure the safety of customers, staff and business of the enterprise. Since the management of threats to economic security of the hotel and restaurant business remains little studied, there is an objective which need for further detailed study of these issues.

The purpose of the research is to analyze the current state and determine the prospects for the further hotel industry development in Ukraine. The research methods combine analysis and systematization of information on state and future prospects of hospitality industry development. The scientific novelty of the article is to analyze the current state of the hotel service and its interrelation with the tourist industry. The trends and prospects of the hotel and restaurant business in Ukraine are considered. Conclusions. Improving the quality of the hotel offer to the level of international standards, expansion of markets and training specialists in accordance with the requirements of world standards is absolutely necessary for the development of tourism industry in the context of deepening relations between Ukraine and the European Union. The strategy of the industry development requires state support in financing the main directions: attracting tourists to selected target markets (advertising and information activities, in particular exhibition, creation of a network of information centers, etc.); bringing national standards, standards of safety, quality of goods and services in line with international requirements.

Actuality. The actuality of the research lies down in the specificity of the restaurant business, as a service sector, which provides people with improving their quality of life, as well as implementation of innovative management technologies in the restaurant business sphere. Purpose. The main objective of the research is to analyze the current situation of the innovative technologies applying for the purpose to improve the effectiveness of restaurant facilities in Ukraine and abroad. The methodology of the research includes the systematization of information about how the restaurants facilities sphere are established and developed. The scientific concepts and theoretical developments of domestic and foreign scientists in the sphere of marketing, economy of enterprises, as well as current Ukrainian legislation are the basis of the theory and methodology of the research. Results. The scientific originality of the article is the identification of needs to apply the innovative technologies effectively with the aim to improve the efficiency of the restaurant business facilities, and to determine the basic principles of the implementation such technologies in consideration with type of restaurant facility and innovation nature. Conclusions and discussion. The article emphasizes that in the current Ukrainian realities the restaurant business sphere is only in the process of formation due to problems of the current economic and political situation in country. It is noted that one of the most powerful tool to raise competitiveness and to stimulate business activity in the sphere of restaurant industry is the further implementation of innovative approaches at the restaurants. It is concluded that effective implementation of innovations by the subjects of restaurant facilities must be carried out effective planning of business in general and planning of innovative activities in particular. The article indicates the stages of using the innovative development strategy for restaurant facilities and considers its main tasks. ...

In unstable economic conditions for businesses, the need for constructive solution of organizational conflicts between interested parties is of great importance. The need for special management tools that can integrate the goals and interests of all project participants and find an effective way out of conflict situations is emerging. The purpose of this work is to study the peculiarities of conducting business negotiations in commercial companies. It is carried out with the help of a questionnaire, the analysis of small business companies from various industries (agriculture, retail and wholesale trade, etc.) in Cherkasy region with a weak and average level of organizational structure, and interviewing of the personnel. The problem areas of the companies under study and features of conducting business negotiations based on the data analysis from the questionnaire are identified. The analysis of styles and strategies of negotiations and the formulation of various possible scenarios for their development allow to develop practical recommendations for managers to hold negotiations between interested parties. A situational model for choosing a rational strategy for negotiations is developed.Keywords: interested parties, business negotiations, organizational culture, strategy.

In the article based on archives and other sources is reviewed national-cultural andeconomical development of polish national minority at Kherson region in 20-30-years XX century, in particular, creation and functioning national administrative units, work organization of educational and cultural-educational institutions in 20-years in XX century and declaration of soviet politic of national minority, transition to deportation and repression in 30-years in XX century ; В статье на основе архивных и других источников рассматривается национально-культурное и экономическое развитие польского национального меньшинства Херсонщины в 20-30-х гг. XX ст. в частности, создание и функционирование национальных административно-территориальных единиц, организация работы учебных и культурно-просветительных учреждений в 20-х гг. ХХ века и денационализация советской политики в отношении национальных меньшинств, переход к депортации и репрессиям в 30-х гг. ХХ века ; У статті на основі архівних та інших джерел розглядається національно-культурний та економічний розвиток польської національної меншини Херсонщини у 20-30-х рр. ХХ ст., зокрема, створення і функціонування національних адміністра-тивно-територіальних одиниць, організацію роботи навчальних та культурно-освітніх закладів у 20-х рр. ХХ ст. та денаціоналізація радянської політики щодо національних меншин, перехід до депортації та репресій у 30-х рр. ХХ ст.

The article defines the role of the national zoning in the Soviet Ukraine in the system of administrative-territorial reform in the 1920 and 1930's, its place and degree of efficiency in the process of state building in the republic. Moreover, the experience of operation and liquidation process of national administrative and territorial units in Ukraine at a crucial period of domestic and international history actualizes the research question of efficiency of these entities for modern scholars. It is noted that numerous administrative and territorial reforms were initiated during the establishment of the Soviet power in Ukraine. It is stressed that the reforms in this sphere were aimed at the elimination of pre-revolutionary administrative-territorial division. The numerous administrative and territorial reforms were initiated during the establishment of the Soviet power in Ukraine. They were carried out on the basis of the abolition of private property and the persistent antireligious orientation, were aimed at the elimination of pre-revolutionary administrative-territorial division, which evoked dissatisfaction of the new state institutions due to, from their point of view, far too fragmentation. On the background of general unsettled land relationships and a number of taxation errors implemented measures had brought the situation in the country to crisis. The conclusion is made that administrative and territorial reform in Ukraine in 1923, carried out in a hurry, did not take into account the ethnic composition of inhabitants and historical forms of management. Therefore, deterioration of the situation due to the ignorance of the national factor in the presence of diverse ethnic composition of the country forced the Bolshevik leaders to make certain concessions in the form of the national zoning. The Soviet government began to consider the earmarking of national village and districts councils as a factor capable of simultaneously not only slightly improving the socio-economic situation and to some extent meeting national and cultural needs of the population, but speeding up the attraction of those who are averse to the socialist building. German regions became the first ones to be created in Ukraine during the national zoning. However, the potential of national areas turned out to be of a low effectiveness due to national zoning and stretched in time (from 1923 to 1939) reform of the pre-revolutionary administrative-territorial division. The peculiarity of the situation in the national areas consisted in the fact that with the inclusion of foreign village and town councils to their composition, the full range of activities associated with the introduction of indigenization was necessary to exercise with respect to them. Extremely important was the problem of linguistic personnel training, which required knowledge of the language of the majority population of the district at the district level, the Ukrainian language for the relations with the higher bodies, and language of some ethnic group with the inclusion of the foreign administrative and territorial units to the district. Chronic administrative-territorial reorganizations were carried out not so much on the basis of scientific conclusions, but on the prevailing political considerations of public institutions at various levels. A frequent lack of thought and calculations of far-reaching consequences of the administrative-territorial division as a whole and particularly of the national zoning has contributed to the confusion in the management system and has not helped, despite the authorities hopes, to reduce costs spent on the Soviet apparatus. Conducting administrative-territorial reforms in 1930 and 1932 had disorganizing consequences for the whole administrative system of Ukraine that evolved through trial and mistakes, and its imperfections had led to further territorial changes in the republic. Administrative-territorial changes of the end of the 1920s and the 1930s, under the conditions of the curtailment of the NEP, the implementation of complete collectivization and the loss of economic identity by national districts, initiated the elimination of "undesirable" for the government districts while simultaneously forming new districts with the national status. The final abolishment of indigenization policy in the late 1930s had resulted in the elimination of all national regions of Ukraine as administrative and territorial units. The national regions of Ukraine as administrative and territorial units proved to be inefficient and were abolished in the late 1930s. It is not surprising that the initial positive assessment of the practice of the national administrative and territorial units' creation by the Soviet state structures had changed into the negative attitude to the very fact of their existence, which had gradually resulted in the ultimate elimination of these entities in the end of the 1930s. ; Определяется роль национального районирования в системе административно-территориального реформирования в советской Украине 20-30 гг. ХХ в., его место и степень эффективности в процессе государственного строительства в республике. Показано, что начатые советской властью многочисленные административно-территориальные изменения в Украине, осуществляемые на базе отмены частной собственности вкупе с ярой антирелигиозностью, были направлены на ликвидацию дореволюионного административно-территориального деления и проводились не на основе научных обоснований, а вследствие преобладающих политических соображений государственных учреждений разного уровня. ; Визначається роль національного районування в системі адміністративно-територіального реформування в радянській Україні 20-30 рр. ХХ ст., його місце та ступінь ефективності в процесі державотворення в республіці. Показано, що започатковані радянською владою численні адміністративно-територіальні перетворення в Україні, здійснювані на засадах скасування приватної власності укупі із затятою антирелігійністю, були спрямовані на ліквідацію дореволюційного адміністративно-територіального поділу і провадилися не на підставі наукових обґрунтовань, а внаслідок превалюючих політичних міркувань державних установ різного рівня.

The article considers the concept of transparency, specifically transparency of financial reporting and prerequisites of transparency development. The paper also outlines areas of researching transparency within the framework of comprehensive approach.The major attributes of transparency through which the latter is implemented are as follows: qualitative characteristics of an enterprise; integrated indicators of openness of enterprise information; qualitative characteristics of information presented in financial statements and principles of providing financial statements. It is proved that transparency improves the quality of forecasts on enterprise performance, increases investment appeal and potentially acts as intangible assets that enhance the market value of an enterprise.The concept of assessment of domestic enterprises' openness is viewed and a list of measures for enhancing enterprise transparency is proposed.The methods that are used for calculating transparency indicators of the biggest Ukrainian enterprises and published in the bulletin of the Development of Corporate Social Responsibility Centre are studied, and the given data is analysed.The three-tier system of transparency implementation is considered in terms of the regulatory and legislative framework (IFRS, International Audit Standards, International Assessment Standards, Information Disclosure Rules); business entities, where transparency is developed through reporting; analytical level of experts, agencies and organizations that assess entity transparency. The background of forming the demand for transparent financial statements is highlighted.The main characteristics of transparent statements, namely, rationality, accessibility, representativeness, reliability, efficiency, relevance, transparency, and quality are outlined.In addition, the article considers some challenges of preparing financial statements and procedures of disclosing information on enterprise performance related to financial and nonfinancial activities. The major challenges are as follows: 1) arrangement of performance indicators under the tax legislation; 2) lack of unified methods for assessing transparency of information presented in financial statements; 3) the need for common information environment; 4) corruption; 5) extra expenditures related to reporting under IFRS; 6) provision of "appropriate" indicators in order to reduce the tax base, win tenders or report to investors; 7) the trend to present indicators in response to external requirements and for making "good images" for external users.

Проаналізовано розвиток кооперативного шкільництва в Наддніпрянській Україні у 20-х рр. ХХ ст. у контексті суспільно-політичних процесів, що відбувалися в зазначений період у країні.Проанализировано развитие школьного кооперативного обучения в Надднепрянской Украине в 20-е годы ХХ столетия в контексте общественно-политических процессов, которые происходили в обозначенный период в стране.Development of the school co-operative teaching is analysed in Ukraine in 20th century in the context of social and political processes which took place in this period in a country.

Проаналізовано розвиток кооперативного шкільництва в Наддніпрянській Україні у 20-х рр. ХХ ст. у контексті суспільно-політичних процесів, що відбувалися в зазначений період у країні.Проанализировано развитие школьного кооперативного обучения в Надднепрянской Украине в 20-е годы ХХ столетия в контексте общественно-политических процессов, которые происходили в обозначенный период в стране.Development of the school co-operative teaching is analysed in Ukraine in 20th century in the context of social and political processes which took place in this period in a country.