Видання зареєстровані авторами шляхом самоархівування
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Item Convergence trends in the “economy ‒ education ‒ digitalization ‒ national security” chain(Dnipro University of Technology, 2021) Самусевич, Ярина Валентинівна; Самусевич, Ярина Валентиновна; Samusevych, Yaryna Valentynivna; Новіков, Владислав Володимирович; Новиков, Владислав Владимирович; Novikov, Vladyslav Volodymyrovych; Артюхов, Артем Євгенович; Артюхов, Артем Евгеньевич; Artiukhov, Artem Yevhenovych; Васильєва, Тетяна Анатоліївна; Васильева, Татьяна Анатольевна; Vasylieva, Tetiana AnatoliivnaPurpose. To identify the current level and trends of convergence to justify the directions of adjustment of approaches to the management of the national economy. Methodology. The methodological basis of the study is economic and mathematical modelling using Barro-regression and variational analysis. Integral indicators for the characteristics of the components of the studied chain are defi ned as the arithmetic mean of partial indicators of economic development (24 indicators), educational development (28 indicators), digitalization (12 indicators) and national security (53 indicators), normalized by the method of natural normalization. To assess the pairwise, triple and complex convergent relationships in the studied chain, a multiplicative convolution of the corresponding integral indicators characterizing a pair, triple or four of the studied concepts, was performed. The sample consisted of 11 countries from Central and Eastern Europe (Croatia, the Czech Republic, Estonia, Hungary, Latvia, Lithuania, Poland, Romania, Slovakia, Slovenia, Ukraine). The research period includes 1999–2020. Findings. The existence of dynamic convergent links in the “national security – digitalization”, “education – national security – digitalization” chains is confirmed, which indicates the need for further interstate integration of regulatory practices in the field of digitalization impact on the national security (including digital education effects). The links in the “economy – education”, “economy – national security”, “education – national security”, “economy – education – national security” chains have a fairly high static level of convergence, which indicates the need to level the differences in national practices of regulation of these directions. At the same time, current trends in the digitalization of education and the digitalization of the economy remain quite diversified, which determines the need to apply specific national government practices in this area. Originality. Methodological principles of integrated assessment of convergent relationships in the “economy – education – national security – digitalization” chain differ from the existing ones by using integrated indicators of characteristics of single, pair, triple and complex relationships within the studied chain to determine the levels of their σ- and β-convergence. This allowed identifying the presence of the achieved level of convergence and dynamic convergent trends that arise in the process of economic and educational transformations in the context of overcoming security challenges in the national economy in the context of digitalization. Practical value. The achieved signify cant level of convergence of the economy, education and digitalization of the studied countries has been revealed, as well as stable convergent links of integrated development of their economy, education and national security have been formed. The results obtained can be used as a scientific substantiation of adjustment of directions of state regulation of economy and education in the conditions of digitalization and in the context of overcoming security challenges.Item Convergence of European and Ukrainian accounting system: challenges and prospects(Austrian Journal of Humanities and Social Sciences, 2017) Васильєва, Тетяна Анатоліївна; Васильева, Татьяна Анатольевна; Vasylieva, Tetiana Anatoliivna; Макаренко, Інна Олександрівна; Макаренко, Инна Александровна; Makarenko, Inna OleksandrivnaObjective: to identify the challenges and prospects during the convergence of accounting system in Ukraine and the EU. Methods: comparative analysis, content analysis of regulatory documents, synthesis and generalization. Results: Key challenges and promising areas of national accounting system convergence to European due to adoption Association Agreement should be reffered to introduction of non-financial reporting for Ukrainian large companies and PIEs; preparing management report, the corporate governance statement and report on payments to the government (country — by — country reporting), significant change in the public audit supervision, auditing services quality control and statutory audit of PIEs, issues of audit opinion on the non-financial and diversified information and division of the audit and non-audit services. Scientific novelty: for the first time on the basis of the presented methods, the article studies the main challenges and prospects in EU — Ukraine accounting convergence. Practical significance: the main provisions and conclusions of the article can be used in development of national accounting system regulation.Item Institutional development gap in the social sector: Cross-country analysis(Centre of Sociological Research in co-operation with University of Szczecin (Poland), Széchenyi István University, (Hungary), Mykolas Romeris University (Lithuania), 2020) Васильєва, Тетяна Анатоліївна; Васильева, Татьяна Анатольевна; Vasylieva, Tetiana Anatoliivna; Bilan, S.; Багмет, Ксенія Вікторівна; Багмет, Ксения Викторовна; Bahmet, Kseniia Viktorivna; Seliga, R.An institutional quality convergence is always a relevant subject matter since institutional quality is considered to be a vital factor for economic development. The question regarding the convergence of social parameters into development is especially acute when choosing a social policy direction and the related instruments. This paper proposes a methodology to calculate the institutional development gap of social sector (IDGSS) in its three measures: social capital development, social infrastructure development, social security system development. IDGSS is calculated here for 20 countries. The estimation demonstrates how social development parameters (social capital, social infrastructure and social security) depends on a country’s economic development level. Besides, we show how IDGSS depends on noneconomic factors, including the level of basic institutions’ development, the degree of inequality in the distribution of income and poverty.