Просмотр по автору "Sakun, Alina"

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  • Accounting and analytical space of providing the depreciation policy of Ukrainian 
    Sakun, Alina; Prystemskyi, Oleksandr (RIVISTA DI STUDI SULLA SOSTENIBILITA, 2023)
    The article considers the accounting and analytical space to ensure the depreciation policy of Ukrainian enterprises. The paradigm of accounting and analytical support of depreciation policy is proposed, which allows to ...
  • Accounting model of human capital assessment within the information space of the enterprise 
    Sakun, Alina; Hilorme, Tetiana; Perevozova, Iryna; Reznik, Oleg; Khaustova, Yevheniia (Academy of Accounting and Financial Studies Journal, 2020)
    The article deals with the peculiarities of human capital as specific intangible capital in terms of energy saving, methods of human capital assessment, calculation of life cycle costs (LCC) (project) and cost ...
  • ACCOUNTING POLICY AS AN OBJECTIVE FACTOR OF DEVELOPMENT OF THE ACCOUNTING SYSTEM OF UKRAINE 
    Sakun, Alina (National Aviation University, 2020-04)
    Облік як основна інформаційна система підприємства повинен забезпечувати створення інформації і управління нею для прийняття економічних рішень. Наслідком впровадження змін є залучення із зарубіжної практики значної кількості ...
  • Anonymous decentralized e-voting system 
    Sakun, Alina; Kurbatov, O.; Kravchenko, P.; Shapoval, O.; Poluyanenko, N.; Malchyk, M.; Kovtun, V. (CEUR Workshop Proceedings, 2019-11)
    This document describes the principles for building an anonymous decentralized e-voting system. It is proposed to use a ring signature mechanism to ensure anonymity of voters and blockchain technology to ensure the ...
  • Anti-Crisis Stability of Break-Even Development Potential and its Resource Support in Agribusiness 
    Trusova, Natalia; Polishchuk, Nataliia; Sakun, Alina; Prystеmskyi, Oleksandr; Morozov, Roman (Scientific Horizons, 2021-12)
    The article considers the anti-crisis stability of the potential of break-even development and its resource support in agribusiness. The necessity of a synergetic approach to estimating the dynamic flow of resources capable ...
  • Anti-Crisis Stability of Break-Even Development Potential and its Resource Support in Agribusiness 
    Trusova, Natalia; Polishchuk, Nataliia; Sakun, Alina; Prystеmskyi, Oleksandr; Morozov, Roman (Scientific Horizons, 2021-12)
    The article considers the anti-crisis stability of the potential of break-even development and its resource support in agribusiness. The necessity of a synergetic approach to estimating the dynamic flow of resources ...
  • Chickpea yields and water use efficiency depending on cultivation technology elements and irrigation 
    Kozychar, Mikhail Vasilyevich; Lavrenko, Sergiy; Lavrenko, Nataliia; Kazanok, Oleksandr; Karashchuk, Gennadiy; Sakun, Alina; Podakov, Yevhenii (University of Agronomic Sciences and Veterinary Medicine of Bucharest, 2019)
    The paper presents the results of the field experiments dedicated to investigation of chickpea reaction on cultivation technology elements in the South of Ukraine. The study was carried out during 2012-2014 on the ...
  • Chickpea yields and water use efficiency depending on cultivation tehnology elements and irrigation 
    Lavrenko, Sergiy; Lavrenko, Nataliia; Kazanok, Oleksandr; Karashchuk, Gennadiy; Kozychar, Mykhailo; Podakov, Yevhenii; Sakun, Alina (University of Agronomic Sciences and Veterinary Medicine of Bucharest, 2019-12)
    The paper presents the results of the field experiments dedicated to investigation of chickpea reaction on cultivation technology elements in the South of Ukraine. The study was carried out during 2012-2014 on the dark-chestnut ...
  • Human Capital as a Factor in the Implementation of Energy-Saving Technologies 
    Hilorme, Tetiana; Perevozova, Irina; Sakun, Alina; Reznik, Oleg; Khaustova, Yevheniia (Vision 2025: Education Excellence and Management of Innovations through Sustainable Economic Competitive Advantage, 2020)
    It has been proved that human capital is the decisive factor in the implementation of energy-saving technologies. Groups of methods of human capital assessment are identified and analyzed: ROA methods, Market capitalization, ...
  • Improving the Methodology of Financial and Accounting Support for Business Activities 
    Sakun, Alina; Sarapina, Olha; Prystemskiy, Oleksandr; Iarova, Liubov; Marmul, Larysa (International Journal of Management, 2020-06)
    Accounting reports, as the final product of accounting, which is provided to users for decision-making, have always been and will be in the future in the focus of scientists and practitioners. Based on the analysis ...
  • Influence of the Commercialization of Innovations on Leadership Positions of the Agro-Industrial Sector 
    Sakun, Alina; Gryshova, Inna (Atlantis Press, 2019)
    In the current highly competitive, dynamic and volatile context, an agro-industrial sector is able to operate successfully in the market and take leadership positions, to a large extent, due to the development and ...
  • Innovations of the European digital space in the banking payment services market 
    Prystеmskyi, Oleksandr; Sakun, Alina; Mokhnenko, Andrii; Kostornoi, Serhii; Antonov, Roman (Studies in Business and Economics, 2025-04)
    The article examines the specifics of the development of the banking payment services market in the context of the European vector of the development of the digital economy. It is proven that modern banks operate in a ...
  • Innovative Paradigm of Management Accounting and Development of Controlling in the Entrepreneurship 
    Sakun, Alina; Perevozova, Iryna; Kartashova, Olha; Prystеmskyi, Oleksandr; Mokhnenko, Andrii (Universal Journal of Accounting and Finance, 2021)
    The article considers a comprehensive methodology of innovative paradigm of management accounting, which takes into account the functional design of information and analytical support of the innovation process that is ...
  • Marketing of development banking innovations in the financial market of Ukraine. 
    Trusova, Natalia; Chkan, Iryna; Sakun, Alina (Praha: OKTAN PRINT, 2024-04)
    В умовах трансформаційних змін в економіці світу з вектором розвитку цифрових інновацій у банківському секторі та подолання кризи банківської системи важливу роль відіграє ефективна організація руху та перерозподілу ресурсів ...
  • Modeling of system factors of financial security of agricultural enterprises of Ukraine 
    Trusova, Natalia; Prystemskyi, Oleksandr; Hryvkivska, Oksana; Sakun, Alina; Kyrylov, Yurii; Трусова, Н.; Пристемський, Олександр; Сакун, А.; Кирилов, Ю. Є. (Regional Science Inquiry, 2021-06)
    The article considers the process of modeling of systemic factors of financial security of agricultural enterprises of Ukraine. The methodology of complex, systematic assessment of fiscal security and mathematical tools ...
  • Models of Implementation of Enterprises in Agricultural Green Tourism in European Countries and Assessment of Their Efficiency 
    Sakun, Alina; Ignatenko, M. M.; Sarapina, O. A.; Marmul, L. О.; Pylypenko, К.А. (International Journal of Innovative Technology and Exploring Engineering (IJITEE), 2019-10)
    The subject of the study is theoretical and practical aspects of the justification of the models of entrepreneurship in rural green tourism in European countries and the evaluation of their effectiveness. The aim of the ...
  • Regional Diversification of Rural Territories with Limited Spatial Location of Green Tourism Objects 
    Sakun, Alina; Kyrylov, Yurii; Hranovska, Viktoriia; Kolokolchykova, Iryna; Nikitenko, Kateryna; Katsemir, Yana; Сакун, А.; Кирилов, Ю. Є.; Грановська, В. Г.; Нікітенко, Катерина; Кацемір, Я. (Journal of Environmental Accounting and Management, 2020)
    The relevance of research is that the process of diversification of rural entrepreneurship has its own specific conditions and features. The aim of paper is to substantiate methodological approaches to the assessment and ...
  • Stages of anti-crisis management of agricultural enterprises 
    Prystemskyi, Oleksandr; Sakun, Alina (ПОЛТАВСЬКИЙ ДЕРЖАВНИЙ АГРАРНИЙ УНІВЕРСИТЕТ, 2022-05-19)
    Factors that can cause a crisis in the economic activity of the enterprise are considered. In order to ensure effective counteraction to crisis phenomena, the stages of the anti-crisis management process have been identified. ...
  • The imperatives of the development of the tourist services market in spatial polarization of the regional tourist system 
    Prystemskyi, Oleksandr; Trusova, Natalia; Kyrylov, Yurii; Hranovska, Viktoriia; Krykunova, Viktoriia; Sakun, Alina; Пристемський, Олександр; Трусова, Н.; Кирилов, Ю. Є.; Грановська, В. Г.; Крикунова, В.; Сакун, А. (Editura Universitati din Oradea, Romania, 2020-03)
    The article deals with the imperatives of the development of the tourist services market, which determines the parameters of the aggregate value of the sub-indices of the meso- and local levels in the spatial polarization ...
  • Trends and prospects of rural green tourism development in southern region of Ukraine 
    Sakun, Alina; Kravchuk, A.; Gakal, T. (Інститут підготовки кадрів державної служби зайнятості України, ТОВ "Редакція журналу "Економіка та держава", 2019)
    The purpose of the article is to substantiate the trends and prospects of rural green tourism development in the Odessa region, as one of the directions of diversification of rural activity for the socioGeconomic growth ...