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Постійне посилання колекціїhttps://dspace.nuft.edu.ua/handle/123456789/7497

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  • Ескіз
    Документ
    Problems of asymmetric information in finance
    (2024) Buryak, Alina; Demianenko, Inna
    The article reveals the deep economic meaning of information asym- metry in the finances and financial infrastructure of Ukraine. Financial infrastruc- ture ensures the movement of monetary capital, business activities of industries and the economy as a whole and affects other spheres of social life. The economic essence of the informational function of finance is revealed through the mechanism of finan- cial relations, which is a generator of information directly related to monetary capi- tal. Financial information is divided into primary and secondary: primary infor- mation is an objective element of financial relations, and the human mind and the used technical means perceive and process it and form secondary information. Sec- ondary information appears to us as processed materials in the form of statistical data; accounting, management, financial reports; analytical materials. The charac- teristics of primary and secondary information are related to the information asym- metry of finance. With the development of the information society, the financial infra- structure of the economy is being improved, and the asymmetry between primary and secondary financial information is decreasing.
  • Ескіз
    Документ
    Recreation of the investment potential of the regions of Ukraine
    (2022) Buriak, Alina; Buriak, Igor; Demianenko, Inna
    Overcoming the crisis of the Ukrainian economy associated with the war with its daily challenges, the variety of complex crisis economic processes, the establishment of equal relations between enterprises, business, financial institutions, regions of Ukraine on the domestic and foreign markets largely depends on the strength of the investment potential of each of its regions. At the same time, it should be assumed that the economic nature of investments is determined by the laws of extended reproduction and consists, in particular, in the use of a part of the gross regional product to increase the quantitative and qualitative indicators of all the constituent productive forces of society. That is why one of the most important factors for the stabilization of the economic situation in Ukraine and its regions is the absence of hostilities, a favorable investment climate, which largely depends on established competitive advantages that affect the investment attractiveness rating of the regions.
  • Ескіз
    Документ
    Problems of corporate tax budgeting: evidence from Ukraine
    (2022) Boyko, Svitlana; Buriak, Alina; Demianenko, Inna
    The issue of optimization of taxation and corporate budgeting is actualized by the complexity of tax administration in Ukraine, constant changes in tax legislation and the possibility of adjusting the corporate tax burden. Therefore, the improvement of corporate tax budgeting at Ukrainian enterprises under the influence of classic challenges of tax administration and modernization of work taking into account the popularization of corporate budgeting is gaining relevance. An organizational and economic mechanism of corporate tax budgeting and a matrix of the relationship between corporate tax budgeting and budgets have been developed.
  • Ескіз
    Документ
    Application of conversion bonds in financing of financial sustainable enterprises
    (2022) Buriak, Alina; Demianenko, Inna
    Potentially, the corporate bond market in Ukraine can become a powerful source of mobilization of financial resources by domestic enterprises and will help solve the problematic aspects of the market supply deficit in the national financial system and reduce the burden on the bank lending sector.
  • Ескіз
    Документ
    Controlling: integrative substance of financial management of enterprises
    (2023) Buriak, Alina; Demianenko, Inna
    Controlling as a functionally separate area of financial management, determined by the evolutionary progress of society. This is the newest concept of management, ideologically it is "management of management" according to the criterion of the rationality of using financial resources to achieve a common goal.