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Документ Відкритий доступ Accounting aspects of costs for innovative developments on the implementation of the green economy(Полтавський державний аграрний університет, 2022) Скоробогатова, Наталя ЄвгенівнаДокумент Відкритий доступ Accounting in Foreign Countries(Igor Sikorsky Kyiv Polytechnic Institute, 2021) Skorobogatova, NataliaThe textbook contains the main provisions for the organization of accounting, preparation and analysis of financial statements in foreign countries. The essence of the assets, liabilities and equity of the enterprise in accordance with International Financial Reporting Standards is disclosed. The main types of accounting systems are analysed, their features are determined. The methodology of accounting for elements of assets, capital and liabilities in accordance with International Financial Reporting Standards, as well as the procedures for preparing financial statements under the terms of different accounting systems are given. The basic methodological provisions of management accounting are considered. This textbook is designed for students specialty 051 “Economics”, will be useful for accountants, financiers who prepare and submit financial statements in accordance with international financial accounting standards.Документ Відкритий доступ Accounting: educational and methodological complex of the discipline(Igor Sikorsky Kyiv Polytechnic Institute, 2023) Skorobogatova, Natalia YevhenivnaThe publication presents the thematic structure of the discipline, provides instructions for conducting practical classes, questions that can be submitted for independent work of applicants, as well as a list of questions for exam preparation. Special attention is focused on preparation for individual work. The manual contains a detailed rating system for evaluating the knowledge of the applicants. The publication is intended for applicants studying in specialty 051 “Economics” of the bachelor's degree of Igor Sikorsky KPI and other institutions of higher education.Документ Відкритий доступ Accounting: lecture notes(Igor Sikorsky Kyiv Polytechnic Institute, 2024) Skorobogatova, N. Ye.The textbook provides the thematic structure of the discipline, concise theoretical material for each lecture by the syllabus, as well as a list of recommended sources of information for each topic. The publication is intended for applicants who are studying in specialty 051 “Economics” of the bachelor's degree at Igor Sikorsky Kyiv Polytechnic Institute and other higher educational institutions.Документ Відкритий доступ Accounting: practicum(Igor Sikorsky KPI, 2024) Skorobogatova, Natalia YevhenivnaУ виданні подано тематичну структуру дисципліни, подано вказівки щодо проведення практичних занять, питання, які можуть бути доручені здобувачам для самостійної роботи, а також перелік рекомендованих джерел інформації до кожної теми. Особливу увагу приділено прикладам розв’язування завдань та базі задач для самостійного розв’язання на закріплення знань. Видання розраховане на здобувачів, які навчаються за спеціальністю 051 «Економіка» бакалавра КПІ імені Ігоря Сікорського та інших вищих навчальних закладів.Документ Відкритий доступ Activation of China's international cooperation with African countries(КПІ ім. Ігоря Сікорського, 2024) Lin Han; Іванова, Тетяна ВалеріївнаThe purpose of the master's thesis is to improve the theoretical provisions and development of practical recommendations to improve the level of international cooperation between China and African countries. The subject of the study is the theoretical, methodological and practical aspects of intensifying international cooperation between China and African countries. Object of study: Development of international cooperation between China and African countries. The scientific novelty of this study lies in the analysis of international cooperation between China and African countries. The research in this paper can provide a scientific basis for economic cooperation and the formation of future trade policy between China and African countriesДокумент Відкритий доступ Attracting international investment in renewable energy on the basis of sustainable development(КПІ ім. Ігоря Сікорського, 2024) Yang Meng; Іванова, Тетяна ВалеріївнаThe aim of the master's thesis is to improve the theoretical provisions and to develop the practical recommendations regarding attracting International Investment in Renewable Energy for Sustainable Development. The object of research is international investment in renewable energy. The subject of the study is the theoretical, methodical and practical aspects of how to attract the international investment in renewable energy. According to the results, the predict trends based on the current renewable investment data among different regions were determined in order to improve their investment environment.Документ Відкритий доступ Budgeting and financial planning of international activity(КПІ ім. Ігоря СІкорського, 2023) Skorobogarova, N.Документ Відкритий доступ Company business process optimization as an imperative of its economic security(Dnipro University of Technology, 2021) Zelisko, I.; Sosnovska, O.; Oliinyk, l.; Stefkivskyy, V.; Manaienko, I.Документ Відкритий доступ Customs affairs: practicum(Igor Sikorsky Kyiv Polytechnic Institute, 2024) Ivanova, T. V.The main recommendations for conducting practical classes are outlined. A list of tasks and objectives, as well as test tasks that should be used for conducting classes and testing students' knowledge is proposed. It is intended for students of specialty 051 "Economics", specialization "International Economics" of the bachelor's degree in full-time education of Igor Sikorsky Kyiv Polytechnic Institute and other higher education institutions, as well as for teachers, graduate students and specialists dealing with issues in the field of customs, foreign economic activity, entrepreneurs and citizens moving goods across the customs border.Документ Відкритий доступ Customs business: lecture notes(Igor Sikorsky Kyiv Polytechnic Institute, 2021) Ivanova, T. V.The textbook contains the main materials related to the course of the lecture on the subject "Customs business ". The purpose of this synopsis is to help students master the basic aspects of customs taxation, customs control, etc. It is intended for students majoring in 051 "Economics" in the specialty "International Economics", bachelor's degree in full-time Kyiv Polytechnic Institute named after Igor Sikorsky. Designed for all higher education institutions, as well as teachers, graduate students and specialists dealing with customs taxation and control, as well as entrepreneurs and citizens operating in Ukraine and abroad.Документ Відкритий доступ Developing International Cooperation in the Industrial Sector for Chinese Enterprises(КПІ ім. Ігоря Сікорського, 2024) Feng Yujiao; Войтко, Сергій ВасильовичResearch purpose, research object and research content: purpose: Analyze the international industrial cooperation models of Chinese enterprises and put forward optimization suggestions to improve cooperation efficiency. subjects: Chinese companies engaged in international cooperation in the industrial field. content: Key factors affecting the efficiency, innovation and sustainable development of international cooperation. Scientific Novelty: The new theoretical framework of international cooperation innovatively introduces green technology integration and geopolitical risk management models, providing an original perspective for the optimization of the global value chain.Документ Відкритий доступ Development of international cooperation inthefield of green energy in the context of sustainable development(КПІ ім. Ігоря Сікорського, 2024) Chuanting Chen; Іванова, Тетяна ВалеріївнаThe main purpose of this study is to provide theoretical, methodologicaland practical recommendations for improving international cooperationongreen energy. The study focuses on overcoming barriers, promotingstrategicpartnerships, and forecasting the economic impact of proposed measurestostrengthen global renewable energy initiatives. Research object: The process of promoting international cooperationingreen energy. The study provides a roadmap for international cooperation inthefieldofgreen energy. The findings highlight the importance of overcomingbarriersandpromoting strategic alliances to accelerate the global transition torenewableenergy. In addition, the paper highlights the economic benefits of cooperation,including job creation, expanding markets and stabilizing energyprices,positioning green energy as a cornerstone of global sustainable development.Документ Відкритий доступ Development of scientific and technical cooperation in the field of alternative energy between Ukraine and the People’s Republic of China(2021) Chen Lin; Redko, Kateryna YuriivnaThe relevance of the research topic. With the growth of the world's population and the continuous development of industry, human demand for energy is also rising. Industrial production and the polluting gases emitted by manufacturing have caused climate changes. Climate change threatens the survival of vulnerable species on the planet, threatens ecosystems and biodiversity, and may threaten the survival of humankind. Renewable energy plays an important role in global efforts to combat climate change. Its appearance makes more and more companies and industries become the focus of global attention. As the global energy market becomes more politically intertwined, policymakers face increasingly complex challenges. In China, renewable energy is developing rapidly, and it has made a huge contribution to basic energy. The growth of various renewable energy technologies, as well as the rapid development of energy storage, digital energy, and transportation electrification, has opened the global process of replacing traditional energy with new alternative energy. The development and utilization of renewable energy will improve energy security, environment, economy, machinery manufacturing, construction, transportation and industry, and help create new employment opportunities. Solar, wind and biomass energy meet local energy needs and help improve environmental protection. Conditions related to energy demand promote a huge market for renewable energy. Renewable energy has great development prospects in the management of different countries. In the future, the improvement of renewable energy, especially solar energy, wind energy, and hydroelectric power technology will increase industrial efficiency, but it is necessary to pay attention to cost and time when using it. Efficiency issues. At the same time, many new industries have emerged from renewable energy, such as carbon trading. While improving the technology industry, it will also promote economic development. They are closely related. The purpose of the master's thesis is to study the renewable energy sector, which is the most promising and fastest growing energy sector in the world with significant investment and innovation potential, as well as the potential to reduce anthropogenic pressure on the environment. Achieving this goal involves the consistent solution of the following tasks: to study the issues of renewable energy in the theory of international relations; to consider renewable energy in solving global problems in the field of anthropogenic impact on the environment; determine the importance of renewable energy to achieve the Sustainable Development Goals; to analyze the role and place of renewable energy sources in the process of transformation of world energy; to study trends and prospects for the development of renewable energy in the world and in individual countries; describe the mechanisms relevant to China to support the development of energy based on renewable sources; identify prospects and constraints for the development of renewable energy in China; offer recommendations on the regulatory framework to support and encourage the use and development of RES in China and Ukraine; substantiate problems and solutions to achieve carbon neutrality in China. The object of research is the process of international development cooperation between Ukraine and China in the context of renewable energy. The subject of research is the structure, dynamics and prospects of development international cooperation between Ukraine and China.Документ Відкритий доступ Development of the agricultural competitiveness of the People's Republic of China(КПІ ім. Ігоря Сікорського, 2024) Wang Chunli; Глущенко, Ярослава ІванівнаThis research takes China's agriculture as the research object and nine other major agricultural trading countries such as the United States, Canada, France, Brazil and Argentina as the reference object, and extracts agricultural trade data from OECD database from 2007 to 2021, based on the statistical system of trade added value. Four major international competitiveness indicators of Chinese agriculture in global value chain, global value chain participation index, apparent competitive advantage index, and international market share of agricultural products were measured, the international competitiveness level of Chinese agriculture was evaluated, the main factors affecting the international competitiveness of Chinese agriculture were found out, and the corresponding solutions were proposed on this basis. The results are as follows. Index measurement results. From the specific indicators of China's international competitiveness, the position index of China's agriculture in the global value chain, the participation rate index of agricultural global value chain and the international market share index are all lower than that of the United States, Canada and other major agricultural countries, and China's international agricultural competitiveness is generally weak. In the structure of China's export commodities, vegetables, fruits and aquatic products occupy the main position, mainly labor-intensive products; China is at the low end of the international division of labor in the global value chain of agriculture, and its profit level is low, but it is accelerating its integration into the global value chain division system. Main influencing factors. From the perspective of enterprise strategy and industry competition, China's agricultural operations are mainly small-scale family operations, and there are basically no world-class multinational agricultural enterprises such as Cargill and Bayer. In the international market, Chinese agricultural enterprises take Sanda as the main model and even compete for agricultural orders at low prices. There are few international well-known brands of agricultural products, and the marketing is not enough. Lack of organizational strength in the industry. The input of traditional factors such as nutrition, land and labor can significantly improve the explicit comparative advantage index and international market share, but has a negative impact on the global value chain participation index and global value chain position index. Domestic demand has a significant positive impact on GVC participation index, GVC position index and international market share, and a significant negative impact on explicit comparative advantage index. In related industries and supporting industries, there is a huge gap between China's agricultural information services, research and development, technical support and other aspects with the United States, the Netherlands and other countries. The educational structure of scientific research teams is low, major scientific research achievements are few, and the transformation and application effect in agriculture, forestry, animal husbandry and fishery is not ideal; 5) In terms of government support and protection, government investment in rural infrastructure investment, financial allocations for scientific research, and agricultural personnel training has continued to increase in recent years, but it is still insufficient; Insufficient efforts in agricultural protection have led to the continued deterioration of China's trade deficit in agricultural products. According to the above research results, in order to improve the international competitiveness of agriculture, China needs to change the traditional extensive agricultural production model with high input and high consumption, attach great importance to the driving role of domestic demand on the international competitiveness of agriculture, especially its position and participation in the global value chain, and give full play to the potential of domestic demand. Proposals: Enhance integration into the global value chain to obtain more development opportunities. Accelerate the modernization of agricultural equipment, agricultural digitalization, automation, seed research and development industry developing. Increase investment and protection in agriculture. Improve the degree of industry organization.Документ Відкритий доступ Economic Theory: Practice(Igor Sikorsky Kyiv Polytechnic Institute, 2019) Redko, Kateryna Yuriivna; Pohrebniak, Anna YuriivnaThe main purpose of teaching the course "Economic theory" is the students` mastering of main principles, conversion of one economic form into another and their acquisition of system knowledge of variable processes` directions, understanding of modern national economic reforms in Ukraine and other countries. The tasks of “Economic theory” discipline study are the cognition of economic theory as a science, its subjects, methods and functions; disclosure of the main content of modern schools of economic theory; analysis of the market economy development regularities as the foundations of different modern economic systems functioning; characteristic of the transitional economies development main features and peculiarities; disclosure of social reproduction, economic growth and economic fluctuations regularities in economics; modern processes of agricultural connections globalization and ways of solving the general civilizational problems of mankind. For this purpose, each subject of the course is structured in the form of a plan of practical classes, offered topics of fixed performances that deepen knowledge of individual issues of economic theory and business practices of Ukraine, a list of basic concepts and categories in each topic, a list of recommended educational literature. Each topic is accompanied by practical tasks that it is expedient to use for self-examination of knowledge, in-depth study of individual issues of the course, preparation for disputes and discussions at practical classes.Документ Відкритий доступ Economy of foreign countries: lectures(Igor Sikorsky Kyiv Polytechnic Institute, 2021) Redko, Kateryna Yuriivna; Naraievskyi, Serhii ViktorovychДокумент Відкритий доступ Economy of foreign countries: practical training and course work(Igor Sikorsky Kyiv Polytechnic Institute, 2021) Naraievskyi, Serhii Viktorovych; Redko, Kateryna YuriivnaДокумент Відкритий доступ Enhancing the sustainability and resilience of international business through digital transformation(КПІ ім. Ігоря Сікорського, 2024) Shang Jing; Кухарук, Анна ДмитрівнаThe aim of the study: The development of theoretical provisions and practical recommendations for increasing sustainability and resilience of international business based on digital transformation. Subject of study: Theoretical provisions and applied aspects of increasing sustainability and resilience of international business based on digital transformation. Object of study: Processes of increasing sustainability and resilience of international business in conditions of digital economy. Scientific novelty: The study suggests the scientific and methodological provisions for modeling the sustainability assessment of SMEs have been proposed, aligning financial, operational, technological, market, environmental, social, and managerial aspects of enterprise operations with sustainable development goals, while also highlighting the role of digital technologies in ensuring adaptability and long-term resilience of businesses in the context of globalization.Документ Відкритий доступ Ensuring the international competitiveness of Chinese automotive enterprises in the conditions of globalisation(КПІ ім. Ігоря Сікорського, 2024) Yani Liu; Скоробогатова, Наталя ЄвгенівнаThe aim of the master's thesis is to improve the scientific and methodological foundations and develop practical recommendations for ensuring the international competitiveness of Chinese automotive enterprises in the conditions of globalisation. Object of research is the process of ensuring the international competitiveness of Chinese automobile enterprises in the context of globalisation. Subject of the study is theoretical, methodological and applied aspects of the ensuring the international competitiveness of Chinese automobile enterprises in the context of globalisation. The scientific novelty lies in the uncovering of the strategic strengths of automotive companies (example of a company BYD), such as vertical integration, resilience to disruptions in the supply chain, and advances in battery innovation and sustainability. The study highlights the role of cost-efficiency, green innovation, and tailored strategies in enhancing global competitiveness, contributing to the academic discourse on sustainable automotive development.