The objective of this paper is to determine the basic features of the use of mathematical modeling of the system to forecast cryptocurrency exchange rate. The study determines that cryptocurrency is the simplest investment asset being and, at the same time, the riskiest one. Advantages and disadvantages of cryptocurrency use are specified. Advantages include: code openness, anonymity, decentralization, emission, and reliability. Disadvantages include lack of guarantees, instability, risk of prohibition and possible loss. A model to forecast bitcoin cryptocurrency exchange rate is proposed and substantiated mathematically. The observations are the basis to develop a hypothesis: the faster the cryptocurrency (e.g. bitcoin) is mined, the more difficult it is to forecast bitcoin cryptocurrency exchange rate. Certain factors emphasize which may affect the cryptocurrency exchange rate: trade wars of the USA with other export-oriented world economies (China); advent of IEO as the alternative for ICO and new drivers connected with the interest in cryptocurrency; FATF recommendations for market control, the entry of world giants (e.g. Facebook) into the crypto-market and the development of the stablecoin market.
The article is devoted to the development of methods for creating and updating gastronomic tours in terms of realizing the tourist potential of the Right-Bank Polissia and in connection with the demand of potential domestic and foreign tourists. The method of calculating the gastronomic potential of the Right Bank Polissia has been shown, the geovisualization of which is carried out by developing a series of author 's thematic cartographic models. The map "Gastronomic tastes of the Right-Bank Polissіa festivals" will help to show the route to the Right-Bank Polissia, which contains popular gastronomic events, food museums and other infrastructural objects related to gastronomic tourism with well-thought-out logistics and price policy.
A SWOT-analysis is considered as a tool of the strategic management for determining the feasibility of using accounting outsourcing as a way of the enterprise optimisation. It was found that the main interaction forms between the contractor and the customer of accounting outsourcing are the following ones: provision of accounting services; keeping records of only certain transactions or objects; integrated accounting and analytical support of all the enterprise activities; performance of the duties of the senior accounting officer of the enterprise. The list of enterprises, for which it is recommended to use accounting outsourcing is expanded, in particular newly created enterprises in a crisis condition; enterprises engaged in activities abroad; large enterprises, etc. The critical analysis of the advantages and disadvantages of accounting outsourcing is carried out and the necessity of SWOT-analysis potential risks and advantages of using accounting outsourcing in the short-term and long-term prospects are emphasised. It is noted that each advantage may pose a threat to the enterprise without taking into account certain key points of using accounting outsourcing, while the potential risks of using accounting outsourcing in the long run may be an advantage for the enterprise. The internal and external environments were analysed with the help of the extended model of SWOT-analysis from the position of the strengths and weaknesses of the enterprise, its capabilities and expected threats. An algorithm for enhancing the benefits and eliminating the shortcomings of accounting outsourcing should be developed during the decision-making on the usage of outsourcing in the enterprise activities. According to the results of SWOT-analysis, a matrix of measures on the expediency of accounting outsourcing has been formed, which will allow to predict the threats and potential opportunities at the stage of planning the use or refusal to use the accounting outsourcing services.
Today's realities dictate to Ukrainian companies a management philosophy that requires them not only to maintain their position in the market, but also to increase the efficiency of their operations and development in the context of favorable and unfavorable changes in the market environment, which necessitates significant amounts of financial resources. In the face of global competition and the increased turbulence of the external environment, securitization is one of the alternative tools to attract additional financing as well as to minimize risks by which financial markets can support sustainable finance in the transition to a green economy. The article deals with the essence of securitization as one of the major financial innovations of our time. It is established that this financial mechanism allows to diversify sources of financing, to effectively manage the structure of the balance sheet of the enterprise, as well as to significantly increase the level of liquidity of its assets. It also describes the main types of securitization and their impact on the structure of balance sheet indicators. The practical relevance of the study is that the authors' highlighted areas of change in financial performance make it possible to make an smart decision on the use of a particular securitization mechanism, considering the purpose of its implementation and the capabilities of its initiators, including in the transition to a green economy. It is suggested for the successful implementation of the concept of a "green" economy aimed at achieving sustainable development goals in Ukraine, using such financial instrument as sustainable securitization through the use of the collateralized loan obligation mechanism.
The decision to outsource should be preceded by a thorough substantiation for its feasibility and efficiency. The existence of many models and methods for substantiating the feasibility of outsourcing is primarily associated with different approaches to evaluating the efficiency and with variety of types of outsourcing, as for each type an individual calculation may be offered. As one of the most popular analytical instruments for preliminary outsourcing evaluation is defined the use of matrix method, by means of which the most common «outsourcing matrices» are considered (McKinsey’s BCG matrices, «Pricewarehouse Coopers», D. Khlebnikov, A. Kh. Kurbanov, IBS, B. O. Anikin and I. L. Ruda, A. H. Isavnin and I. I. Farkhutdinov, N. K. Moiseeva, O. M. Malyutina and I. O. Moskovina) and it is justified that the main difference between the existing matrices is the criteria for evaluating business processes (functions). A matrix of strategic measures on accounting outsourcing has been developed, which analyzes the internal and external environment from the point of view of the strengths and weaknesses of the enterprise, its capabilities and expected threats. Opportunities and threats are caused by the external (uncontrolled or poorly controlled) factors, while strengths and weaknesses – by the internal (controlled) factors. It is emphasized that SWOT analysis is an effective instrument for business cooperation and a way to optimize activities of enterprise. It is proved that the main purpose of SWOT analysis of outsourcing of accounting services is to determine the current situation, prospects and the further best behavioral strategy for accounting on one’s own or delegation of accounting to external executors. Prospects for further research are study and assessment of risks that arise when carrying out outsourcing activities.
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