Editorial
Introduction
Dear colleagues! We are glad to
inform you about the next expansion of our cooperation and this special edition
is the result of a partnership between the Independent Journal of Management
& Production (IJM&P) and Mykolas Romeris University from Lithuania, and
his partners from Western Ukrainian National University (formerly Ternopil
National Economic University) and various universities in Ukraine and India.
The first paper in this collection,
by Puraite et al., focuses on affirming the assumption that the effective
management in the public sector, first of all, is determined by the ability of
this sector to transform the perception of the services delivered; secondly, it
requires strategic actions to enable the systemic and coherent digital
transformation of the public sector; and lastly, the new strategies of human
resources management in the public sector should be considered.
The study by Domaratskyi et al.
presents economic substantiation of applying environmentally friendly plant
growth stimulators in combination with biological fungicides in sunflower
production.
The article object by Zitkiene et
al. is to is a relatively new research direction in economic theory - economic
security at the macro-level. In this article, the authors review different
approaches to economic security principles and do some assumptions related to
the country's economic security concept.
Roliak et al. offer a comparative
analysis of the structural models, principles, and new political initiatives of
adults training in tertiary education systems of Ukraine and Denmark.
Òryhuba with his co-authors
presented the results of the analysis of scientific and practical conditions of
planning of the needs for resources, required for the implementation of the
agricultural production projects.
The article by Onyshchenko et al. deals
with the role of logistics in ensuring the balanced development of regions and
united territorial communities to gain their competitive advantages. The
dynamics of the Logistics Efficiency Index (LEI) of Ukraine in comparison with
other countries and the dynamics of the components of LPI are analyzed.
Bieliaieva et al. provide an
understanding of crisis results at the enterprise’s activity in conditions of
poor management and weak financial strategy. The authors analyzed the current
business situation, including results of the companies due to the coronavirus,
and established that not only the crisis management system (if it exists at the
enterprise), but also the financial management system at the enterprise has
great importance during a crisis and ensures its stable functioning afterward.
Authors Bickauske et al. executed an
in-depth descriptive analysis of installed digital technologies in Lithuanian
processing industry companies. There was
also an attempt to define the most digitalized processes of operation and the
least or non-digitalized processes of operations in these companies. After the
assessment of the current digitalization level in the company, there was an
attempt to clarify the strengths and problematic challenges as well as the underlying
reasons for these challenges.
The article by Laurinitis et al. is
an attempt to propose the major principles to be followed in updated
interpretations of the concept of permanent establishment equally effective in
terms of both big multinationals and SMEs.
The algorithm for determining the
priority of solving problems of rural development, taking into account the
economic, social, and environmental components are investigated in the article
by Sava et al. The results of this research helped to establish a certain
typology of rural areas according to the level of their development and to
group the solution of their development problems into three components:
economic, social and environmental.
The article by Stitilis and his
co-authors analyzes the issue of national cybersecurity based on Lithuania's
cybersecurity strategy as a sample in the context of ENISA good practices for
the development of cybersecurity strategies and by application of ENISA
developed KPIs and testing ENISA cybersecurity strategy evaluation tool.
The relevance of the study by
Radchenko et al. is due to the significant increase in the role of state
support for key sectors of the economy in a systemic crisis caused by the
coronavirus pandemic COVID-19 and restrictive quarantine measures. The article
deals with the dynamics of the state support and the main factors of influence
on the agricultural sector of Ukraine, evaluated according to the OECD. The
given research results can be used at the formation of the current programs in
branch budgetary support, concepts development in the sustainable growth of
managing separate forms, creation of their key indicators for monitoring, and
for increase methodological bases and principles of state regulation and other
institutional factors of agricultural finance.
Vdovenko et al. attempted to outline the
technology for a comprehensive assessment of the need for financing peasant and
small farms in Ukraine through determining the capacity of industry financing.
As a result of Melnyk and her
co-authors’ research, there were determined that modern accounting
professionals move from performing technical accounting functions (hard skills)
to support the companies` management and play a significant role in improving
the development of a society.
Fesenko with her co-authors
evaluated the results of the implementation of European requirements in the
system of foreign economic activity audit in Ukraine. The authors identify the
amounts of Ukrainian exports (imports) to (from) low-tax jurisdictions, analyze
the controlled exports and imports by geographical segment and present the
evidence of transfer pricing mechanisms use by Ukrainian companies to optimize
income taxation.
The purpose of the research by Fen
et al. was to outline the priority areas for strengthening the economic
security of the food industry of Ukraine. The article reveals the conceptual
bases of the mechanism formation and strengthening of enterprise’s economic
security, ensuring the implementation of the innovative strategy of their
development.
The study Rajasekaran et al.
proposes a new framework where farmers can get detailed information about the
crops grown in any particular district and also area, production, and
productivity of any particular crop. This web-based Agri solution will help
farmers to make smart farming decisions through resource optimization and good
planning.
The authors Antoniuk et al.
conducted a study aimed to identify the role of “Big Four” (“Big 4”) audit
firms in the public procurement market of Ukraine. This paper substantiates
that the characteristic competitive environment in the market of audit
services, the impact on the competitiveness of pricing policy, and regulatory
requirements relating to the acquisition of audit services by public sector
entities through a public procurement system "ProZorro".
Parasii-Verhunenko et al. research offers the
matrix analysis technique of the educational products competitiveness
estimation, based on a combination of the indicative values of indexes. The
results of their study can be used to implement marketing strategies of higher
education institutions aimed at realizing their competitive advantages and more
effective use of competitive potential.
Nataliia Semenyshena
et al. established and
identified the reasons for the formation of the accounting institutional
foundations, substantiating their advantages and disadvantages for Ukraine, and
proving that objectively this influence is associated with social and
international requirements, however, for agricultural enterprises, the
prerequisite for the introduction of the institutional frameworks is the desire
of these entities for international cooperation.
We
would encourage readers to continue this development by submitting themed in
various fields of knowledge papers to future issues.
As
Chief and Quest Editors, we would like to thank our co-editors and the
contributors, as well as the other members of the editorial collective who have
provided support. Moreover, they have contributed to the Journal in recognition
of the international scientific community. We appreciate the intense
participation of all colleagues, which has made our journal become a place of
wide dissemination of knowledge.
We
hope that our effort in publishing this Special Edition will be useful to our
subscribers, as well as to the international scientific community.
The
following content will be presented with the titles, authors and the pages of
all of the articles published in this edition issue.
EDITORIAL VOLUME 11, ISSUE 9 (2542-2547)
Paulo Cesar Chagas Rodrigues, Zaneta Simanaviciene, Nataliia Semenyshena
DOI: http://dx.doi.org/10.14807/ ijmp.v11i9.1424
Algorithmic Governance in Public Sector: Is Digitization a Key to Effective
Management (2149-2170)
Aurelija Pūraitė, Vaiva Zuzevičiūtė, Daiva
Bereikienė, Tetyana Skrypko, Leonid Shmorgun
DOI: http://dx.doi.org/10.14807/ijmp.v11i9.1400
Economic Justification
for the Use of Biological Fungicides and Plant Growth Stimulants for Growing
Sunflower (2171-2184)
Yevhenii Domaratskyi, Anastasia Kaplina, Olga Kozlova, Nonna Koval, Andrii
Dobrovolskyi
DOI: http://dx.doi.org/10.14807/ijmp.v11i9.1406
Energy Sector Impact on
Country’s Economic Security:
Rima Zitkiene, Jurij Matyskevic, Inna Kremer–Matyskevic, Nataliia
Korzhenivska, Svitlana Zaika
DOI: http://dx.doi.org/10.14807/ijmp.v11i9.1399
Adults as Non-traditional
Students in the Tertiary Education of
Angelina Roliak, Olena Matiienko, Yuliia Koliadych, Oleg
Yatsyshin, Olha Dakaliuk
DOI: http://dx.doi.org/10.14807/ijmp.v11i9.1411
Computer Model of
Resource Demand Planning for Dairy Farms (2235-2249)
Anatolii Òryhuba, Inna Òryhuba, Iryna Mushenyk, Oksana Pashñhenko, Mykola
Likhter
DOI: http://dx.doi.org/10.14807/ijmp.v11i9.1410
Logistical
Component of Sustainable Development of Regions in the Context of
Decentralization Processes: Ukrainian Case (2250-2274)
Oksana Onyshchenko, Yevhen Yudenko, Inna Levytska, Oleksandr Rarok,
Nataliia Pokotylska, Alina Korbutiak
DOI: http://dx.doi.org/10.14807/ijmp.v11i9.1423
From Survival to
Business Prosperity: the Financial Aspect of Managing an Organization in a
Crisis (2275-2290)
Nataliia Bieliaieva, Mykola Krushelnytskyi, Lesia Voliak, Nataliia Usata,
Olena Sova
DOI: http://dx.doi.org/10.14807/ijmp.v11i9.1414
Analysis and
Perspectives of the Level of Enterprises Digitalization (Lithuanian
Manufacturing Sector Case) (2291-2307)
Daiva Bickauske, Zaneta Simanaviciene, Arturas Jakubavicius, Mantas Vilys,
Larysa Mykhalchyshyna
DOI: http://dx.doi.org/10.14807/ijmp.v11i9.1404
Limitations of the
Concept of Permanent Establishment and E-commerce (2308-2324)
Marius Laurinaitis, Darius Stitilis, Irmantas Rotomskis, Otabeg Azizov,
Nataliia Marchuk
DOI: http://dx.doi.org/10.14807/ijmp.v11i9.1429
Sustainable Development
of Rural Areas: Strategy and Conceptual Framework (Ukrainian Case) (2325-2340)
Andrii Sava, Oksana Dudziak, Oleksiy Krasnorutskyy, Olena Moskvichova,
Liliia Rarok
DOI: http://dx.doi.org/10.14807/ijmp.v11i9.1433
National Cybersecurity
Strategies: Management, Unification and Assessment (2341-2354)
Darius Stitilis, Irmantas Rotomskis, Marius Laurinaitis, Sergiy
Nadvynychnyy, Nadiya Khorunzhak
DOI: http://dx.doi.org/10.14807/ijmp.v11i9.1431
Information and
Analytical Providion of Budget Support of Institutional Sectors of the Economy
(on the Example of the Agricultural Sector of
Oksana Radchenko, Maryana Matveyeva, Hanna
Holovanova, Kateryna Makhyboroda, Yuliia Haibura
DOI: http://dx.doi.org/10.14807/ijmp.v11i9.1418
Institutional
Environment for Financial Provision of Small Agricultural Business Entities of
Nataliia Vdovenko, Alyona Piven, Oksana
Radchenko, Ihor Sinenok, Solomiya Voskobiinyk
DOI: http://dx.doi.org/10.14807/ijmp.v11i9.1419
Accounting Trends in
the Modern World (2403-2416)
Natalya Melnyk, Dar’ya Trachova, Olena
Kolesnikova, Olena Demchuk, Nataliya Golub
DOI: http://dx.doi.org/10.14807/ijmp.v11i9.1430
The Results of
Implementation of European Requirements in Management of Transfer Pricing Audit
(Experience of
Valeriia Fesenko, Olena Vakulchyk, Olexandr
Guba, Serhii Ostapchuk, Iryna Babich
DOI: http://dx.doi.org/10.14807/ijmp.v11i9.1412
Priority areas of
strengthening the economic security of the food industry (2435-2469)
Kateryna Fen, Yevheniia Skljar, Alla Chykurkova,
Nataliya Sokrovolska, Kateryna Nakonechna
DOI: http://dx.doi.org/10.14807/ijmp.v11i9.1422
Intelligent Smart
Farming and Crop Visualization (2470-2482)
Rajkumar Rajasekaran, Rajendra Agarwal, Aditya
Srivastava, Jolly Masih, Volodymyr Ivanyshyn, Iryna Yasinetska
DOI: http://dx.doi.org/10.14807/ijmp.v11i9.1420
The Role of «Big Four»
Auditing Firms in the Public Procurement Market in
Olena Antoniuk, Natalya Kuzyk, Iryna
Zhurakovska, Roman Sydorenko, Liudmyla Sakhno
DOI: http://dx.doi.org/10.14807/ijmp.v11i9.1432
Strategic Analysis of
the Competitiveness of Educational Products in the Management of Higher
Education Institutions (2496-2515)
Iryna Parasii-Verhunenko, Inna Kuznetsova, Hanna
Misko, Olena Biriuk, Olena Zharikova
DOI: http://dx.doi.org/10.14807/ijmp.v11i9.1421
Institutionalism in
Accounting: a Requirement of the Times or a Mechanism of Social Pressure? (2516-2541)
Nataliia Semenyshena, Svitlana Sysiuk, Kateryna
Shevchuk, Inna Petruk, Iryna Benko
DOI: http://dx.doi.org/10.14807/ijmp.v11i9.1440
November 1, 2020
Prof. Dr. Paulo Cesar Chagas
Rodrigues
Chief Editor
Prof., Habil. Dr. Zaneta Simanaviciene
Honorary Consul of the
Republic of Estonia in Lithuania
Guest Editor
Assoc. Professor, PhD Nataliia
Semenyshena
Guest Editor