Suchergebnisse

Exploring the peculiarities and trends in innovation development in modern conditions is based on defining its new characteristics caused by postindustrial transformations. The aim of writing this article is to study the main elements of open national innovation systems and trends of their integration into international innovation cooperation. In the course of performing the set tasks, we used methods of system and structural–functional analysis to substantiate the main components of open innovation systems and the trends in their formation and operation. It was stressed that the main characteristics of open innovation systems are innovation entrepreneurship, innovation networks, innovation cooperation and partnership, innovation clusters and ecosystems. The driving force of modern innovation process is the entrepreneurial innovation activity, covering all stages and areas of system innovation process, relying on innovations in technology, management, market, social and providing for innovative development of the society. It was discovered that the innovative collaboration involves its participants in the innovation process with the use of such forms as technology transfer, information exchange, research and educational programs, commercial exchange of innovative products. Innovation partnership combines innovation resources and activities of the participants - setting up innovative enterprises, joint implementation of innovative projects. In the modern period, innovation collaboration and partnership develop at the level of corporations, industries and sectors of national economy and on the international level. Development of innovative cooperation and partnership depends on the formation and status of innovation ecosystems as the medium of open innovations. Influenced by global factors, the development of innovation clusters is characterized by the trend of internationalization of innovation activities on the basis of international cooperation among clusters of different countries. Innovation development leads to certain transformations in the human capital, growth in the level of its innovativeness and innovation. Internationalization of human capital in innovation occurs on the basis of the development of international scientific and technical cooperation and implementation of social humanitarian programs. Directions of formation of open innovation systems are the development of innovation entrepreneurship, innovation networks, innovation cooperation and partnership, innovation ecosystems and clusters. The core of open innovation systems is the human capital of innovation development. The scientific novelty of this research made it possible to determine the conditions and factors for the innovation systems to reach various levels of open nature and substantiation of their components and areas of internationalization. The practical significance of the obtained results is application of the materials of this paper by the subjects of innovation activity for managing the innovation process based on the principles of open innovations. Further research into defined scientific problem will be focused on the substantiation of features of renewal of human capital of open innovation systems.

The issue of safety culture is one of the most important in a modern medical facility because any problems during the provision of services may lead to irreversible consequences. Not only the patient may suffer, but the doctor who assisted. Unfortunately, very little attention to this issue is paid in Ukraine. Based on this, we can say that the topic is relevant and requires studying. The purpose of writing this article is the analysis of the ways of forming professional safety culture in clinical medicine. The methods by which we carried out scientific research are observation, analysis, evaluation, comparison, generalization. The work examined interpretation of the term "safety culture", types of innovation in which it belongs and the main methods of its creation in the medical field. Safety culture in the medical field involves the right of all health care workers to use measures to prevent actions that can harm a patient or a colleague. Different approaches were considered in the interpretation of the term "safety culture" and we proposed our own: safety culture is a system of values, objectives, knowledge and skills, rules and procedures, convictions shared by representatives of a certain medical profession and supported by patients, creating a favourable working climate, atmosphere of trust and becoming an efficient tool for achieving the goals of the organization. The main components of the safety culture were defined: responsibilities of managers, communication, performance, resources of safety, trust, the degree of job satisfaction, etc. Based on several studies, it was found that no country has a perfect medical system. Every system should be improved. We proposed measures to fix the situation with the safety culture in health care facilities. The correct management of safety can eliminate or fix many medical errors. That is why the need for a clear program of implementation, execution and control of SC in the medical establishment is necessary. Scientific novelty of this work lies in the interpretation of the term "safety culture" at medical institutions and in determining major steps towards its creation. Practical value of the work is the opportunity to implement these steps in medical institutions for improvement of the safety culture and, therefore, to reduce the risk of bad accidents during treatment. Further research can address safety culture management in medical institutions on the examples from the experience of countries with effective systems of health care.

The relevance of the research is predetermined by the necessity of creating an efficient management system for an organization, which will provide for the possibility of entering new level of development, which implies modernization of the organizational structure of the management and increase in its efficiency; cost reduction; increase in the level of safety of services and products; production of quality products, expected by a consumer; increase in the number of end–users and holding position of the best provider; increase in sales of products and services; prompt response to market changes; improvement of performance; protection of the brand and reputation. The purpose of writing this article is the development of the overall management system of an organization, identification of major qualitative characteristics of an efficient system of the management of an organization and of various innovations that allow implementing its long–term strategy and ensuring its competitiveness in general. Research methods are system approach, methods of analysis and synthesis, comparison. The approaches to the essence, structure and the content of modern systems of management of an organization were analyzed. The specifics were discovered and the functioning of companies in retail and of their structural units was analyzed. Qualitative efficient characteristics of modern system of the management of organizations were identified, and the definition of a modern system of the management of an organization (an enterprise) was formulated. General structure of the system of the management of the organization of a "higher level" was proposed to ensure competitiveness and development of the organization. The measures to enhance competitiveness and strategic stability of the company «ALLO» were formulated, namely: 1) taking into account seasonal factors in the demand for goods; 2) implementation of new ideas (social innovations) to attract customers, which differ from the ideas of the companies–competitors; 3) introduction of more motivational programs for the promotion of employees, into the system of management; 4) application of innovative educational measures in the programs of customer loyalty, which increase the value of the company's services for both individuals and society as a whole; 5) expanding the assortment in the stores to attract new customers and increase profits. The scientific novelty of the research is in determining current requirements of consumers to the companies, retailers of electronic equipment; substantiating the expanding of social innovations under conditions of unstable external environment and growth in the European integration processes in Ukraine; formulating essential qualitative characteristics of an efficient system of an organization management; interpreting the term "management system of an organization" and developing optimal general operation structure of the overall management system ("higher level") of an organization with regard to the processes of creation and improvement. The practical significance of the study is the creation of a clear-cut procedure of implementation of the management system ("higher level") of an organization that fulfills the functions of development, implementation, evaluation and support for an organization of any type, including the company in the electronic equipment retail sales. Further research will require the design of regulation documentation for the system of management of an organization in the framework of general structure of management system ("higher level"), development of various innovations that take into account regional aspect of the company's location, rapid introduction of positive experience of international companies in retail sales.

The paper is devoted to the study of the current state of taxation system in the period of its reform and to further designs in the field of fundamental bases of taxation. The purpose of writing this article is an in–depth study of the nature, the essence of risks in the sphere of taxation, consideration of the content of the system of the risk management and substantiation of conceptual bases of the efficiency of the taxation risk management by introducing a systematic approach under conditions of a large share of the shadow economy. The study was conducted with the use of the methods of deduction and induction, system approach, analysis and synthesis on the basis of the legislative framework of Ukraine, data by the state fiscal service of Ukraine, data by the state statistics service of Ukraine, papers by domestic and foreign economists, materials of the authors' research. The nature and position of taxation risks in the system of their management were studied. It is proven that the taxation, as well as economic, risks are usually too overestimated, because as far as the cost is concerned, the measures to improve the performance results of human capital are very vague and formed under imperfect information conditions. The need for a systematic approach to managing taxation risks was identified. The main elements of the management system of taxation risks were considered. The influence of human capital and information on the efficiency of taxation risks management was proven. Special attention is paid to the feasibility study of taxation risks in the system of their management and to minimization of countermeasures. It is proven that such a system can be described as a set of certain methods, procedures and measures that makes it possible to forecast the deficit of tax payments and to take measures in regard to minimizing abuses in the taxation field. The main elements of the taxation risks management system were considered. This system is a set of interconnected and interrelated elements such as: 1) the essence and the original sources of risk; 2) analysis, evaluation and description of the risk; 3) methods of minimizing risks; 4) monitoring of measures of prevention and counteraction of risk. It is proven that the method of systematization of the taxpayers is applied according to the standards for determining the taxation risks in the system of their management. This approach will allow implementing into practice a new strategy of organization of the control and revision work with significant reduction in the cost of implementation of planned inspections. It is stressed that the taxation risks should be considered as a scientific basis for the design of the criterion of the efficiency of creating systems of national taxation security. Like any risk, taxation risks must not be identified only, but kept to a minimum. To do this, it is advisable to apply a taxation risks management system as a set of certain methods, procedures and activities. The use of human capital and information software will provide for reaching the necessary level of efficiency. The application of a systematic approach in the theory and practice of taxation will help to anticipate the negative consequences of the impact of the external environment; will contribute to the efficient monitoring of the risks and their practical management. The fiscal service may increase the amount of tax revenue to the budget by reducing tax abuses (tax evasion). This, in turn, will promote the exit of the economy out of the shadow. Scientific novelty of the research is in the deepening and determining the nature and the essence of taxation risks, as well as the substantiation of conceptual bases of the efficiency of their management through the implementation of a systematic approach. Adopting a systemic approach will allow fiscal services to efficiently manage taxation risks. A promising area of research is to review regulating documentation of the state fiscal service on the basis of a systematic approach and consideration of taxation risk as a measurement of results of human capital performance and imperfect information provision.