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Wyświetlanie 1-3 z 3
Tytuł:
Eco-management of organizations within the green economy system
Autorzy:
Portna, Oksana V.
Iershova, Natalia Yu.
Powiązania:
https://bibliotekanauki.pl/articles/1430078.pdf
Data publikacji:
2020
Wydawca:
Centrum Badań i Innowacji Pro-Akademia
Tematy:
green economy
environmental management
sustainable development
efficiency
resource conservation
environmental responsibility
zielona ekonomia
zarządzanie środowiskiem
zrównoważony rozwój
wydajność
ochrona zasobów
odpowiedzialność za środowisko naturalne
Opis:
The article examines the significance and role of eco-management in the system of green economy as it is connected with the need to develop new scientific and methodological approaches to managerial decision-making aimed at ensuring resource-oriented production and economic activities of an organization. The purpose of the research is to develop management technologies for eco-management to build a green economy. The eco-management technologies are studied in the following areas: 1) an analysis and evaluation of statistical observations on economic development trends and identification of issues in resource conservation, 2) justification of the need for a new approach to managing organizations, namely considering an environmental component in the decision-making process, 3) the choice of resource-saving measures in terms of a limited financial budget, 4) algorithmic implementation of environmental management components as an important component of an organization's competitive strategy. The methodical approach to the choice of environmental measures and criteria of resource utilization completeness is suggested. This allows forming the information space as a basis for making management decisions in the field of ecological safety of industrial organizations. During the last decade, the main trends of economic development have confirmed the importance of resource efficiency as far as economic and environmental aspects, which has allowed to determine the impact of research results on the economy and the environment from the standpoint of sustainable development. To this end, practical recommendations for reusing industrial waste in the production activities of companies have been provided. Within the established system of principles, criteria, and factors of rational and efficient use of resources in the conditions of modern economy, the issues of identifying and revealing the features in the development of branch organizations within the mechanism of their resource efficiency have proved to be crucial and of paramount importance.
Źródło:
Acta Innovations; 2020, 35; 81-94
2300-5599
Pojawia się w:
Acta Innovations
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Strategic responses in corporate tax planning using opportunity areas
Autorzy:
Bondar, Mykola
Portna, Oksana
Iershova, Natalia
Powiązania:
https://bibliotekanauki.pl/articles/2142894.pdf
Data publikacji:
2021
Wydawca:
Centrum Badań i Innowacji Pro-Akademia
Tematy:
tax planning
tax policy
taxation
zones of opportunity
development strategy
corporate responsibility
planowanie podatków
polityka podatkowa
opodatkowanie
strategia rozwojowa
odpowiedzialność biznesu
Opis:
Using sampling for companies from EU member states and Ukraine, we find a significant and positive relationship between the company size and the amount of corporate taxes. We use questionnaires to determine the role of corporations in expanding the scope of tax management and discover an increased effect of corporate planning. Moreover, we offer a model of corporate tax planning considering the opportunity areas. This model determines the taxation framework for a company. We have developed a map to determine the degree of effective tax planning for a company. Finally, we use the functional-activity model of the tax planning process to substantiate the conclusion that the responsibility of the participants in such a process stipulates good business reputation. In general, our results suggest that corporate tax planning is an effective way to optimize tax liabilities.
Źródło:
Acta Innovations; 2021, 40; 31-43
2300-5599
Pojawia się w:
Acta Innovations
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Analytical provision for managing innovation activities within the company considering the interests of stakeholders
Autorzy:
Portna, Oksana V.
Iershova, Natalia Yu.
Tereshchenko, Dina A.
Chaika, Tetyana Yu.
Dubynskyi, George
Powiązania:
https://bibliotekanauki.pl/articles/105688.pdf
Data publikacji:
2020
Wydawca:
Centrum Badań i Innowacji Pro-Akademia
Tematy:
innovation
activities
management
stakeholders
analytical provision
innowacja
aktywność
zarządzanie
interesariusze
Opis:
The article covers the problem of analytical provision for managing innovation activities within a company, taking into account the interests of stakeholders — this is connected with the possibility of ensuring the competitiveness, assessment of innovation activities and choice of innovation strategy. The purpose of the study is to identify the conditions and trends of innovation activities within companies as well as to develop a methodological approach to the evaluation of their innovation activities on the basis of accounting and analytical data considering the interests of stakeholders. The study of the current state and general trends of innovation activities at enterprises was conducted in a logical sequence as follows: 1) the number of innovatively active enterprises, 2) the share of industrial enterprises among the innovatively active enterprises, 3) the estimation of the amount of financing and the level of expenditures on innovations and 4) strategic priority directions of innovation activities that allowed to identify and analyze barriers to the development of an effective innovation policy. This provided an opportunity to develop the structure of analytical provision for the system of managing innovation activities within a company as a logical chain of strategic results for achieving economic success. However, a number of limitations and risks were identified. The assessment of the impact of innovation on the economic, environmental and social efficiency of a manufacturing production process is argued to be based on systematic and structured accounting and analytical Information and reflected in non-financial reporting (in particular, the G4 Sustainability Reporting). In view of this, we consider it advisable to supplement the sustainability reporting with the indicators that characterize the effectiveness of innovation management. The results of the study are relevant and useful for large and medium-sized enterprises in the context of ensuring the implementation of an innovation model of development as well as for conducting applied research in the field of business strategies to ensure sustainable company development.
Źródło:
Acta Innovations; 2020, 34; 25-39
2300-5599
Pojawia się w:
Acta Innovations
Dostawca treści:
Biblioteka Nauki
Artykuł
    Wyświetlanie 1-3 z 3

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