Improving Accounting and Analysis of Innovative Costs

,; Ivanchenkova*, Larysa; Skliar, Larysa; ,; Pavelko, Olha; ,; Cheban, Yuliia; ,; Kuzmenko, Halyna; ,; Zinkevych, Anastasiia; ,

doi:10.35940/ijitee.a5253.119119

Cited by 12 publications

(4 citation statements)

References 6 publications

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“…This significantly affects the 1269 (2023) 012032 IOP Publishing doi:10.1088/1755-1315/1269/1/012032 4 ecological footprint [17]. It is often necessary to carry out innovative costs for reducing the ecological footprint, which is discussed in the publication: [18].…”

Section: Literature Reviewmentioning

confidence: 99%

Global measurement of ecological footprint in the context of sustainable development

Kovshun,

Doroshenko,

Zhydyk

et al. 2023

IOP Conf. Ser.: Earth Environ. Sci.

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The relationships between the ecological footprint indicator and the level of achievement of sustainable development goals at the global level were examined. Cluster analysis tools were used to assess such relationships by grouping countries with similar characteristics according to these two indicators. As a consequence, four clusters of countries were identified. The first cluster, which mainly includes African countries, is characterized by a low level of economic development and a minimal impact on the environment. It was determined that the second cluster includes many countries of the European Union, Argentina, Brazil, Cuba and Chile and it’s characterized by a high level of achievement of sustainable development goals and a moderate impact on nature. The third cluster, which includes India, Egypt, Indonesia and other countries, has a low ecological footprint, indicating conservation of natural resources and an average level of achievement of sustainable development goals. These countries have the potential for harmonious social, ecological and economic development. It was established that the countries of the fourth cluster have achieved a significant level of sustainable development, but they use large amounts of natural resources. It was found that the common directions of environmental policy for SDG achievement of are the fight against pollution, resource exhaustion and climate change to avoid a decrease in quality of of life of citizens.

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Section: Literature Reviewmentioning

confidence: 99%

Global measurement of ecological footprint in the context of sustainable development

Kovshun,

Doroshenko,

Zhydyk

et al. 2023

IOP Conf. Ser.: Earth Environ. Sci.

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“…identified rising material costs, supply chain issues, payment issues, planning and scheduling issues, financial difficulties, and ineffective control of human and equipment resources as the most critical factors affecting construction profitability [8]. For the proper calculation of profit, it is very important to keep records of income and expenses correctly, especially innovative ones, which is emphasized in work: [9].…”

Section: Literature Reviewmentioning

confidence: 99%

Analysis of Ukraine’s construction companies profitability as a tool for achieving the SDG

Pavelko,

Lazaryshyna,

Knyshek

et al. 2023

IOP Conf. Ser.: Earth Environ. Sci.

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The volumes of completed construction works in Ukraine over the past eight years are analyzed. The factors influencing the profit formation of construction companies are highlighted and presented. Subjects of institutional influence on the formation of construction companies profit are defined. In the process of profitability analysis of the main activity of Ukraine’s three construction companies the dynamics of individual indicators for five years are determined. Conclusions regarding the trends of the gross profitability of assets, the gross profitability of invested capital, the profitability of products, the gross profitability of sales and the gross profitability of equity capital are formed. Interrelationship between operational, production and financial cycles is established and presented. The expediency of calculating of three profitability indicators by construction companies, in particular profitability of the operating cycle, profitability of the financial cycle, profitability of the financial cycle is proven. Appropriate formulas for such calculations are developed. The dynamics of the proposed profitability indicators of operational activity are determined and analyzed (three construction companies of Ukraine are taken as examples). The main ways for increasing profitability of construction companies are defined.

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“…An analysis of the literature shows that a significant number of scholars have devoted their work to the digital economy development in terms of innovative technologies and the transformation of the national economy. The following studies were conducted, in particular [42][43][44][45][46][47][48][49][50][51][52][53][54][55][56]. These scientific publications are mainly devoted to the study of the degree of the digitalization implementation in countries, in general, and certain regions, in particular, and on this basis, highlights the recommendations for the innovative development of digital economy.…”

Section: Literature Reviewmentioning

confidence: 99%

The Role of Digital Technologies in the Transformation of Regional Models of Households’ Financial Behavior in the Conditions of the National Innovative Economy Development

Zhavoronok¹,

Popelo²,

Shchur³

et al. 2022

ISI

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Households play one of the key roles in the development of the financial system of any country and the national economy in general. It is the understanding of the behavior of these economic entities in the market of financial services that makes it possible to predict the development of such a market, to understand the mechanisms of the emergence of dissipative processes in the interaction of households and financial institutions, which can form crisis phenomena in the development of such a system and restrain the innovative development of the national economy. This determines the importance and relevance of further research in this direction. Within the article, the impact of modern digital technologies on the development of financial services, in particular financial behavior of households, in the conditions of the formation and active development of the innovative economy is considered. Significant attention is paid to the specification of the methodology for determining the impact of the digitization index and the index of the model transformation of financial behavior of households. It is established that the outlined models are specific and different between various regions in any country. That is why the above method of calculation was used on the example of Ukraine. As a result, information was obtained on the digitalization index, and the transformation index of the financial behavior model of households in twenty-four regions of Ukraine. Based on the use of econometric analysis, algebraic equations of the dependence of the transformation index of the model of financial behavior of households on the digital technologies development in each of the outlined regions were determined.

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Improving Accounting and Analysis of Innovative Costs

Cited by 12 publications

References 6 publications

Global measurement of ecological footprint in the context of sustainable development

Global measurement of ecological footprint in the context of sustainable development

Analysis of Ukraine’s construction companies profitability as a tool for achieving the SDG

The Role of Digital Technologies in the Transformation of Regional Models of Households’ Financial Behavior in the Conditions of the National Innovative Economy Development

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