У статті проаналізовано ключові недоліки централізованих афілійованих платформ, зокрема брак прозорості, складність виплат і надмірні витрати на інтеграцію. Запропоновано інтеграцію Web3-технологій (блокчейну, смарт- контрактів) як ефективну альтернативу для підвищення довіри та оптимізації процесів, що підтверджується попередніми дослідженнями. Робота наголошує на відсутності детальних методів та моделей інтеграції Web3-технологій в системи афілійованого маркетингу і формулює низку дослідницьких питань, які охоплюють криптографію, розробку смарт-контрактів, графовий аналіз взаємодій та OO-моделювання децентра- лізованих застосунків. Представлено методологічний підхід, що складається з аналізу існуючих моделей, огляду літератури, розробки Web3-базованої системи та формаль- ного тестування прототипів. Бібл. 8, іл. 2, табл. 1
Introduction. An element of the organization of accounting for electronic transactions at the enterprise is the choice of the optimal organizational form. With the development of means of payment, centripetal and centrifugal trends in the organization of accounting and management alternately changed. Centralization (decentralization) of accounting takes place at the functional, software-technical, informational, territorial, structural and consumer levels. Each individual case of organization of accounting of electronic transactions may involve different organizational levels, which leads to combinational processing of accounting information. The need to research combined organizational forms determines the relevance of the article. The purpose of the article is to develop the newest form of organization of accounting and management of electronic transactions as a further development of combined- centralized and combined-decentralized options with the aim of simultaneously delegating accounting and management powers to full-time employees and variable outsourcers. Methods. Systemic, innovative, functional approaches and methods of generalization, bibliographic and comparative analysis were used in the process of realizing the established goal of scientific research. Results. The presence of a significant number of limitations and shortcomings in the organization of accounting for electronic transactions according to the classic centralized and decentralized organizational options has been proven. The peculiarities of the combined- centralized form of electronic transaction accounting organization, which involves the autonomous collection of primary data and placement in centralized databases, as well as the combined-centralized form with the fo-rmation of a distributed database with fragmented access to it by users based on blockchain technology, have been studied. The concept of the latest organizational option, which corresponds to the current stage of development of electronic money and crypto-objects, has been developed, based on cluster combined delegation and remote performance by full-time personnel of the functions of accounting, control and management of electronic transactions. With the cluster organizational form, the division of functional responsibilities in the vertical (types of accounting, control, management) and horizontal (types of financial and economic processes or accounting objects) plane is provided for the outsourcing of accounting and management functions between variable outsourcers. Conclusions and prospects for further research. The implementation of a cluster version of the organization of accounting in the field of electronic transactions ensures: consideration of information priorities and rights of access to information by users, maximization of benefits from a combination of delegation and independent implementation of functions by full-time personnel, distribution of functions between outsourcers taking into account the level of their competence, optimization of information flows of the enterprise, financial and cyber security of enterprises, etc. Therefore, the organizational features of ensuring financial and cyber security of enterprises in the context of accounting and management of electronic transactions require further research.
Ensuring the effectiveness of organizational changes is associated with the need to take into account risks and design actions to prevent the occurrence of conflict situations and overcome resistance to changes, the reasons for which may be the unnecessarily negative reflexive nature of the company's staff's perception of radical transformations. To assess the radicality of structural changes, it is proposed to use a methodical approach to positioning relevant projects in the space formed by integral assessments of the impact of the results of the implementation of such transformations on the organizational level of management, the level of the organization of the production process, and the level of the organization of personnel management. For the proposed scale for assessing the radicality of structural transformation projects, recommendations have been developed for the purposeful use of tools for countering resistance to organizational changes on the example of enterprises implementing construction projects. The main research hypothesis consists in the assumption that increasing the level of project management effectiveness depends on the effectiveness of cognitive mechanisms and is associated with the use of modern concepts of information modeling and integrated project implementation. The necessity of using a selective approach to the organization of planning structural changes has been proven, which is proposed to be carried out by selecting the following types of construction of the appropriate planning system: operational, focused mainly on optimizing relations and connections of units; design, which involves making changes in the principles of structural construction of the enterprise (in the range of choosing between the options of centralization or decentralization); autonomous, based on the support of strategic orientation and adaptive orientation of structural changes as an element of a constantly operating system of adaptation of the enterprise to changes in economic conditions.
The article considers cryptocurrency as a new type of intangible assets and the regulatory and legal support for its implementation. Particular attention is paid to defining the content, legal status, features of accounting, and taxation of transactions with such assets. The market capitalization and bitcoin forecast are analyzed. The interdependence between the exchange rate of bitcoin and pairs of the most influential world currencies, world prices for precious metals, and securities rates on the largest stock exchanges is determined. The most significant influencing factors on the bitcoin price are determined using correlation and regression analysis. The advantages of using cryptocurrencies have been identified, including high speed of transactions, reduction of the intermediaries number, and low fees. The threatening nature of the crypto-industry development for the economic potential of the state is also determined, taking into account available with current global challenges such as cyberattacks and fraud and data theft. Real fraud schemes in the field of crypto-circulation are considered. It is noted that without determining the clear legal status of cryptocurrencies in the country, it is impossible to resolve the legal, accounting and tax consequences of these transactions. It was determined that for the legal circulation of cryptocurrencies, the creation of a financial institution or a special state body, which should exercise control over the cryptocurrencies circulation, must be ensured as a minimum; introduction of taxation for companies whose activities are related to the crypto industry; establishing the obligation of users to declare their income and profits from crypto-assets, etc. Because of this, the functions of state authorities in regulating operations with cryptocurrencies are characterized, and the changes that will be introduced to the Tax Code of Ukraine are analyzed, regarding the taxation of transactions with cryptocurrencies, which in the future will make it possible to increase budget revenues, regulate and facilitate accounting and taxation of transactions with cryptocurrencies, use legal remedies for virtual assets, reduce possible tax evasion, etc.
The article explores the organizational and methodological aspects of the assessment of financing of secondary education institutions in conditions of decentralization. The purpose of the article is to provide a scientific substantiation of directions for improving the methodology for assessing the level and effectiveness of funding of secondary education institutions in conditions of decentralization. It has been established that one of the main problematic aspects of such an assessment is that standard approaches of financial analysis cannot be applied in this case. After all, the result of secondary education does not have an obvious financial dimension. An important prerequisite for the stability and development of general secondary education is the improvement of the financing system. Optimizing the financing system of Ukrainian schools directly depends on the formation of a scientifically based methodology for assessing the level and effectiveness of financing of general secondary education institutions. Therefore, the article proposes to apply the approaches used to evaluate social projects to evaluate the financing of secondary education institutions. Such approaches are innovative and are used in the practice of evaluating the effectiveness of social projects in economically developed countries. This foreign experience needs to be studied and used, taking into account the specifics of the use of funds in secondary education institutions. Accordingly, the article proposes the following: to develop programs of development of secondary education institutions, which will become the basis for conducting an objective assessment of the effectiveness of their financing; combine the method of assessing the level of funding (by comparing the funding of different periods and different schools) with the method of assessing the quality of education; to develop an integrated universal methodology for evaluating the financing of secondary education institutions, which can be adapted to the different conditions of different schools.
Barbara Balon, Krzysztof Kalinowski, Iwona Paprocka
Today, enterprises are multitasking, with branches set up all over the world. Virtual enterprises are created to make better use of existing resources, improve the quality of manufactured products and agilely respond to customer requirements. In order to fully meet the requirements of enterprises, a decentralized structure of data registration and transmission and authentication of network users is needed. The information collected via the Internet of Things and flowing based on the properties of the Blockchain (BC) network facilitates enterprise resource planning and enables the integration of internal processes, especially when planning, changing the current or introducing new production. The aim of this paper is to present the concept of using a common data register in BC technology, which enables a number of applications related to the automation of the process of selecting human resources for production tasks. The paper presents an analysis of the problem related to the integration of production scheduling and human resource management with blockchain technology. Also presented is a literature analysis on scheduling, blockchain technology and data storage in the blockchain network. The analysis presents how the blockchain network works and how exactly it fits into production engineering with its advantages and disadvantages. An employee evaluation method based on the resource work history and determination of its current value within individual competencies is presented. The integration of production scheduling and human resource management with the use of BC technology is simulated. The most important advantage is faster and more effective planning thanks to the elimination of all intermediary channels in the flow of production transactions. Production tasks are balanced with production capacity in entities belonging to the virtual enterprise in parallel. For future research, different online planning algorithms will be developed and compared to achieve consortium members' consensus on production and human resources planning.
Blockchain applications strive to develop an ecosystem that satisfy the needs of users in high-security requirements. The enterprises such as finance, insurance, the internet of things, and supply chain have seen more comprehensive blockchain research than the project management field. This research surveyed several blockchain applications to fill this gap and identified key traits applied to the project management field. This research concluded to build and test a prototype of a blockchain-based project management application. The model's operation implemented blockchain proof-of-work concept to specific areas of the project management field. The model deployed a smart contract on a permissionless blockchain testing environment, Electro-Optical System (EOS), to track project activities and manage project resources. The resulting model verified and recorded each project stakeholder transaction based on the smart contract across the blockchain nodes. This research demonstrated the feasibility of developing and highly secured decentralized project management tools that do not require a trusted third party.
The effectiveness of education funding in Ukraine in general and vocational education and training in particular is analyzed in the study. It is proved that Ukraine has disparities between market needs in certain specialties and the number of graduates. The needs in blue collar workers have resulted in the decline in vocational schools number and their graduates. According to the analysis of the structure and sources of education and VET financing in Ukraine, it has been proved, that positive results of education decentralization and educational services financing can be assured by raising additional resources. It has been shown that additional income to finance vocational education and training is available to local budgets through the investment of temporarily free funds in deposit accounts and application of stock market instruments. The proposed mechanisms are efficient if they are used in the process of local councils' financial resource management in the short and long term.
Currently, the migration fact of many transport enterprises to the Internet cloud has been noted, where the use of information technology is one of the factors for the active use of enterprise innovative potential, revealing new opportunity to increase revenue, improve efficiency and achieve better results. New concepts and terms have been developed with the emergence of the digital economy. Thus tariffs for transport services of enterprises engaged in international transport are replenished with new content. Introducing information systems, using an intelligent user interface, auto-indexed technological tools, transport companies strengthen their influence on international markets, increase volume of service export. Working with blockchain technology is not a particularly difficult task for transport enterprises. The use of the blockchain-based cryptocurrency mining mechanism to increase revenues encourages transport enterprises to improve their organizational structure, create IT departments, introduce new management methods and personnel remuneration systems without limitation to traditional approaches developed by practical activities. A topical issue in the study of cryptocurrency mining and closely related to the implementation of blockchain technology in the activities of transport enterprises remains the issue of the peculiarities forming the cost of services for an enterprise using blockchain technology. In the near future, artificial intelligence will become an indispensable tool for transport enterprises and service organizations. The rapid development of the digital eco-nomy and information technologies in the activity of transport enterprises will serve as the basis for formation of prerequisites for a transition to the V technological mode and development of market relations based on innovative technologies.
We have investigated processes of analysis, integration, and content generation, taking into consideration the needs of the user in cryptocurrency. By using the developed formal model and the performed critical analysis of methods and technologies for predicting the exchange rate of cryptocurrency, we have built a general architecture of the content processing system that acquires data from different cryptocurrency Internet stock exchanges. General functional requirements to the intelligent cryptocurrency system that target the Internet users have been stated. We have investigated methods, models, and tools to improve the effective support for developing structural elements in the model of a decision support system that manages content according to the user’s needs. general architectures of the backend and frontend parts of an intelligent cryptocurrency system have been devised. We also developed software for the system of integration and generation of content considering the cryptocurrency needs of users. An analysis of results of experimental verification of the proposed method for content integration and generation taking into consideration the cryptocurrency needs of users has been performed. A special feature of the system is that it analyzes information from social media and builds a forecast of currency rates based on the acquired information. A given system makes it possible to guess the trend in an exchange rate fluctuation. Conferences of a particular cryptocurrency, new implementations, government decrees from different countries, affect a trend as well, so it too must be taken into consideration. In order to account for most cases, it is necessary to constantly accumulate information on the subject and to assign it to Tables in a database. A given process takes place using a specialized software bot that collects and indexes information. The system is characterized by the following features that favorably distinguish it from analogs: the speed of page generation; the presence of SSL certificate and TLS encryption; content of better quality as it is updated every minute; there are no inactive sections of the service; the mobile web-site layout does not copy content at subdomain; automated checks against e-mail spam messages on the exchange rate. The focus of the system is on the frequency of updates at the speed of data aggregation from the Internet stock exchanges and social networks.
The article defines the initial conceptual provisions of budget federalism in interaction with budgetary centralism in the order of the problem statement. The main ideas and plans of pilot project «State regulation of regional human development in the administrative region» (on the example of Khmelnitsky region) are revealed. The rights and responsibilities (main powers) of the regional state administrations and the regional councils in regulating the volume and structure of local budgets for financing the components of the Regional Human Development Index are considered. The financial self-sufficiency of regional and local authorities, local governments and united territorial communities is regulated by expenditure powers within the limits of fiscal revenues to local budgets. The ratios of budget funds of local and state levels in the Consolidated Budget of Ukraine, which are built on the basis of harmonious proportions of the «Golden Intersection», are considered. It is proposed that direct budget transfers should be carried out in accordance with the norms of financial provision of social standards for human development. Budgetary federalism in a unitary state is to regulate such scales of the financial self-sufficiency of regional authorities and local governments to assess and forecast the sources and volumes of local finances on the basis of budget and fiscal decentralization of revenues, which are determined based on expenditure powers in socio-economic development.
At the end of the second decade of the 21 st century, the blockchain technology and the Internet of Things entered the focus of interest of all Internet users and numerous companies. Since blockchain technology has been proven in the production and trade of crypto-currencies, many potential users have noted that this technology has a potential to be applicable in many areas, practically as an operating system where the Bitcoin was only one application. This paper analyzes a possibility of using blockchain technology and the Industrial Internet of Things to improve supply chains. Particularly they are discussed the impacts of these two technologies on changes in supply chains and the effects that can be achieved by their application, as well as some examples of their use and potential use. It is also analyzed the investment situation concerning applications of the blockchain and the Industrial Internet of Thing in the supply chains. In conclusions, the authors point to the rapid development of blockchain technology and the Internet of Things, but also that their massive application can only be expected in a few years.
A mathematical model for smart contracts for deployment of the initial coin offering (ICO), widely used on the Ethereum platform, is proposed. The analysis of dependence of the network capacity on such parameters as the transaction buffer size, the average transaction processing time, is performed. Evaluations are obtained of which parameters have the greatest impact on the capacity of Ethereum within the developed model.
С. А. Корольков, Alexander G. Losev, Vasily V. Tarakanov
This publication belongs to case category. The main task of the research is to formulate methods and algorithms of financial analysis and teaching process management at the university. It suggests designing financial mathematical model of budget financing for university structural units on the basis of teaching and financial plans of teaching programs. This model is based on per capita financing of educational institutions acting upon state order. The authors of the article have already designed and presented practical implementation of original algorithms for forming salary funds for lecturers from the chairs. The article presents the main principles of the model analyzing main outcomes of its implementation and formulates possible challenges and ways of solving then. There has been a significant economic effect of introducing the model, absence of legal limitations for its implementation, perspectives of its development in the field of prognosticating university structural units’ financial position, implementing effective contracts, network form of training and individual educational trajectories. Developed method of budgeting for structural units can be used at any university on the basis of curricula analysis and making teaching and financial plans. Its implementation eliminates discrepancies between principles of business support of educational activities in general and its individual structures (chairs); creates an opportunity for calculating the costs of curriculum modules and components; improves efficacy of teaching process organization; formation of financial mechanism for implementing individual educational trajectories by the students and network forms of training, basic chairs functioning, decentralization of financial and economic management and creation of prerequisites for acknowledging a chair as the center of financial responsibility. The model is original and is in fact a natural continuation of per capita financing of university educational activities.
Cieľom predkladaného článku je definovať základné podmienky finančnej stability a analyzovať možné hrozby novej experimentálnej virtuálnej meny bitcoin na finančnú stabilitu. Úlohou príspevku je definovať oblasti a faktory, v ktorých táto nová virtuálna mena môže potenciálne spôsobovať finančnú nestabilitu.