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Загальна кількість знайдених документів : 5
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1.

Lagovska O. А. 
State support as a tool for development of enterprises of coal industry: current situation and problems [Електронний ресурс] / O. А. Lagovska, T. P. Nazarenko, I. V. Suprunova, V. Yu. Ilin // Науковий вісник Національного гірничого університету. - 2018. - № 4. - С. 147-156. - Режим доступу: http://nbuv.gov.ua/UJRN/Nvngu_2018_4_22
Purpose. To explore problems and prospects of Ukraine's coal industry functioning in crisis with the use of instruments of state support. Methodology. There were used methods of analysis (analysis of policy documents and state financing), synthesis (systematic study of the influence of legal regulation and state funding on state operation of coal mines), monographs (the review of scientific views on problems of development of coal industry), research (identifying areas of use and the efficiency of budget expenditures) and the experiment (corrected the calculation of the amount of public funding, costs and losses of the coal industry). Findings. Government support is the main form of supporting the operation of the coal industry. Analysis of policy documents and resolutions of the Cabinet of Ministers of Ukraine showed their declarative nature and lack of a systematic approach to reforming the coal industry. In terms of anti-terrorist operations, the loss of coal mining and the growth of accounts payable, finding an effective owner is a possible solution to this problem. Originality. System study of State support of development of coal industry in terms of the directions of use of budget funds and the elements was conducted. Pricing and the effect on profitability of coal enterprises were investigated. The adjustment of the volume of public funding due to changes in exchange rate of the hryvnia to the American dollar was carried out. Practical value. The research results can be used to improve the mechanism of the State support of enterprises of coal industry.
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2.

Lagovska O. 
Methodological approaches to the optimization in economy [Електронний ресурс] / O. Lagovska, I. Kuksa, A. Savitskyi, O. Biriuk // Фінансово-кредитна діяльність: проблеми теорії та практики. - 2018. - Вип. 2. - С. 295-304. - Режим доступу: http://nbuv.gov.ua/UJRN/Fkd_2018_2_37
Попередній перегляд:   Завантажити - 392.205 Kb    Зміст випуску     Цитування
3.

Legenchyk S.F. 
Historical aspects of development of accounting in credit unions in the second half of the nineteenth century and at the beginning of the twentieth century [Електронний ресурс] / S.F. Legenchyk, O.A. Lagovska // Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу. - 2019. - Вип. 1. - С. 35-41. - Режим доступу: http://nbuv.gov.ua/UJRN/ptmbo_2019_1_7
Попередній перегляд:   Завантажити - 619.227 Kb    Зміст випуску     Цитування
4.

Lagovska O. 
Priority directions of tax policy change in the information sphere [Електронний ресурс] / O. Lagovska, V. Ilin, M. Kotsupatriy, M. Ishchenko, L. Verbivska // Науковий вісник Національного гірничого університету. - 2020. - № 3. - С. 183-190. - Режим доступу: http://nbuv.gov.ua/UJRN/Nvngu_2020_3_30
Purpose. To substantiate the proposals about priority directions of tax policy change in the information sphere for various sectors of economy, in particular, mining industry. For development of proposals to analyze the current state of the information sphere, to identify and evaluate the possible risks from changes in taxation, to forecast tax rates using modern mathematical methods and algorithms, to set the limit for increasing the tax burden on experts in the information sector. Methodology. The improved method of modeling interval time series was used for prognostication of volume of tax receipts from experts in the information sector and the volume of export of information services. The parameter of volume of export matches the requirements for applying the specified method. This parameter applies to flow variables. The use of the interval series method gives an opportunity to get sums of their levels, which is convenient for solving the task of forecasting. As the model of the so-called mathematical apparatus of forecasting, "Generalized AutoRegressive Conditional Heteroscedasticity" - UARUG (GARCH) was chosen, the Adaptive Rejection Metropolis Sampling (ARMS) was used. The use of ARMS makes provisions for the use of Hastings-Metropolis and adaptive rejection sampling (ARS) methods. The obtained results were approximated to construct analytical equations of predictive parameters over time. Findings. A detailed analysis of the situation in the field of information services for various sectors of the economy, in particular, mining industry, was conducted. The risks of increasing the tax burden beyond certain boundary values were identified. The calculations of the forecast values of the volume of export of services and the amount of tax burden on the information sector up to 2025 were carried out. This made it possible to scientifically explain possible changes in the tax policy in the information sector. Suggestions for priority directions of tax policy change in the information sector for various sectors of economy, in particular, mining industry, were given. Originality. The specific proposals for priority directions of tax policy change in the information sphere for various sectors of economy are developed and substantiated. The limit of possible increase in taxation on experts in the information sector was grounded and the value of this limit was calculated for the first time. The improved interval time series modeling method was used to forecast the volume of the single social security tax of the future periods and the volume of export of IT services for the first time. In contrast to traditional methods, which rely on existing forecasts, the polynomial approach reducing the relative error is proposed. Practical value. The detailed recommendations on tax policy change in the field of information services for various sectors of the economy, in particular, the mining industry are given. The need for a change in tax policy, for individual entrepreneurs in particular, is pointed out. It is noted that the proposed changes should be implemented gradually, as transparently as possible and on the condition of careful monitoring in the industry. The analytically presented forecasting makes their practical application convenient.
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5.

Abramova M. 
Digital platforms and their impact on the economic development of Ukraine [Електронний ресурс] / M. Abramova, O. Lagovska, N. Dubovyk, V. Travin, S. Liulchak // Фінансово-кредитна діяльність: проблеми теорії та практики. - 2023. - № 4. - С. 288-310. - Режим доступу: http://nbuv.gov.ua/UJRN/Fkd_2023_4_22
Попередній перегляд:   Завантажити - 429.657 Kb    Зміст випуску     Цитування
 
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