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It is determined that one of the priorities in any national economy is the problem of forecasting and assessing the level of transparency of development, quality and reliability of functioning of industrial enterprises, their technological and economic subsystems. This has a direct impact on the level of investment, the nature of financing, the distribution of costs for the production of finished products with the achievement of a given quality and reliability, as well as on the financial condition and image. In addition, it has a direct proportional effect on the well-being of society and the quality of life of the population. On the other hand, investing in the real sector of the economy requires banks and other investors not only to optimize investment programs, but also to take into account the specifics of financial, production, economic and socioeconomic activities of industrial enterprises as market participants, and, accordingly, application of models that appropriately link investments with sales policies, production, management, staff, location of production facilities, taxation, etc. It is concluded that the positive level of management of transparency of development of industrial enterprises in the context of convergence of investment processes is inseparable from the processes of planning, regulation, control and forecasting of production and technological processes, as well as the allocation of resources in the process of performing certain complex tasks. Determining the optimal options for current and future development is often associated with solving large-dimensional optimization problems with a large number of different conditions and constraints (for example, requirements for the completeness of variables combined with requirements for the absence of time losses), which, due to their extreme nature, complicate the solution of such problems. Effective methods for optimizing multi-purpose investment decisions in managing the transparency of the development of industrial enterprises in the context of convergence of investment processes include methods for analyzing the usefulness of goals, criteria and alternatives, including those with several vectors; methods of hierarchy of goals, taking into account a number of advantages; information about the chosen strategy, alternatives, their parameterization, stochasticity, substitution ratios, and other characteristics. All these factors can be taken into account for the classification of models of multi-purpose and program-target solutions and the use of the most effective of them when choosing the optimal investment solution in managing the transparency of the development of industrial enterprises in the context of convergence of investment processes.

Background: Information Systems Development (ISD) is responsible for designing and implementing information systems that support organizational strategy, leveraging business models and processes. Several perspectives on this activity can be found in the literature, addressing – often in an undifferentiated manner – approaches, lifecycles, methodologies, and process models, among others.

Objective: This article presents the process data research approach as an opportunity to improve management studies and to create a roadmap for beginners. Process research is a sidelined way to conduct qualitative studies. The fundamental concern of the process approach is to capture and apprehend the meanings attributed to organizational phenomena directly in the field of research, aiming to understand and answer the questions of ‘how’ and ‘why’ events change over time. Method: This study reviews selected recent research on innovation management that used process research criteria (temporal orientation, units of analysis, sample, data, analytical strategies, and conceptual products) as the backdrop. Main Results: The main result of this paper is the creation of a roadmap for applying the process research approach. Also, it highlights elements of improvement for management studies from the process data approach. Relevance / Originality: This study provides several examples of qualitative process research in innovation. The proposed roadmap helps increase the rigor and uses of this research approach. Theoretical / Methodological Contributions: We offer an academic discussion on process research’s role in improving (innovation) management studies.

The article is aimed at analyzing peculiarities of the use of cluster analysis for typifyng the regions of Ukraine according to the indicators that characterize the level of development of the trade industry. The article defines the role and place of the trade industry in the country’s economy. In particular, the modern trade industry, experiencing the next stage of dynamic transformation changes, remains one of the leading sectors of the economy of Ukraine, its importance for the development of the national economy is very difficult to overestimate. Sufficient attention is paid to the regional aspect of the implementation of domestic trade, in particular, the study of the level of development of trade activities in certain territories of the country and their further comparative analysis. Taking this into consideration, the article discusses in detail the features and stages of application of one of the methods of modeling multidimensional processes (cluster analysis) for grouping the regions of Ukraine by the level of development of the trade industry. As the information base of the study, indicators characterizing both the current state of the trade industry and the prospects for its development are used. The analysis was carried out for the period of 2017–2020, which allowed to analyze the dynamics of changes in the regional segment of Ukraine’s domestic trade. The carried out analysis showed that the most stable, in terms of the level of development of the trade industry during the study period, is the first cluster – the regions with a high level of trade industry development (Dnipropetrovsk, Kyiv, Lviv, Odesa, and Kharkiv regions). The second cluster includes regions with an average level of internal trade development. Donetsk, Poltava, Zaporizhzhia and Vinnytsia regions are stable representatives of this cluster. The most numerous is the third cluster of regions with low levels of trade development, which can be explained by the prolonged impact of the socio-economic and political crisis that began in 2014. It is determined that Ukraine is characterized by uneven development of territories, the corresponding trend is inherent in the development of the trade industry in the regions justifying the results of clustering.

Günümüzde medyanın dünyanın her yanına hızlı bir şekilde yayılması ve insanların medyayı gündelik yaşamlarının bir parçası haline getirmesi toplumu anlama çabasında olan araştırmacıların medyaya yönelik ilgilerini arttırmıştır. Nitekim medya günümüz toplumlarının bu denli hayatına girmiş olmakla birçok açıdan toplumdaki değişim ve dönüşümlerin katalizörü haline gelmiştir. Söz konusu bu değişim ve dönüşümleri medya özelinde ele alan araştırmalar tarihsel süreç içinde birçok yöntem kullanmıştır. Kullanılan bu yöntemlerin bazı eksikliklerinin olduğu yönündeki düşünceler medya çalışmalarında araştırmacıları yeni arayışlara yöneltmiştir. Bu arayışların bir sonucu olarak etnografi de medya çalışmalarında görece yeni kullanılmaya başlanan ve gittikçe hız kazanan bir yöntem olarak karşımıza çıkmaktadır. Bu çalışma etnografik yöntemi medya özelinde tartışmaktadır. Bu anlamda medya çalışmalarında etnografik yöntemin kullanılmasının alana önemli bir katkı sağlayacağı, ancak etnografik yöntemin kriterlerine riayet edilmeden yürütülecek çalışmaların bu katkıyı engelleyebileceği gibi yöntemsel bir kargaşanın da ortaya çıkmasına neden olacağı değerlendirilmiştir.

Business English is rather complex and the need to research this is necessary. The methodology used in the paper is to survey the current status of knowledge of Vietnamese students about conversations used in companies, these sentence patterns and their difficulty and importance are made clear. Some implications are proposed to practice communication situations in the company more effectively so that when working in a company, students do not feel surprised and confused. The article has been completed from interviews, actual surveys of many English language students, and the results of comparing and contrasting other sources of documents and research. Research results show that graduating students need to learn and understand basic formal and polite sentences used in foreign companies to be more confident when working in foreign companies. [ABSTRACT FROM AUTHOR]

Background and Purpose: The selection of a “right” project management methodology for a particular project represents a problem of great importance. Its solution affects crucial project parameters like cost, duration, product quality, and the project’s success in general. The purpose of this study is to present a method for the formation of the project management methodology and illustrate its applicability on a software development project’s example.

The theoretical aspects of project risk management in IT companies are generalized. It is noted that the development of the IT industry stimulates the development of national information infrastructure in accordance with the requirements of the world’s leading economies, which have reached the level of V and VI technological modes. Today, it uses modern management technologies to succeed as IT companies. In terms of project management, one of the main challenges facing companies is project risk management, which becomes a very serious obstacle to the successful completion of a project and is assessed using the following indicators: probability of a risk event, the sum of damage (gravity). It is obvious that the presence of risks is present at all stages of the project activity. In this regard, the instrumentarium for project risk management must be constantly improved. Existing definitions of «risk» and «project risk» are generalized and systematized. It is noted that the process of defining, identifying and eliminating risks in IT companies should be constantly monitored and be continuous throughout the life of a project. Risks in the implementation of project may change; they may disappear or take other forms; new types of risks can be discovered. That is, as the project progresses, all risks must be identified, evaluated and eliminated or defeated. It is noted that when modern IT companies develop several projects at the same time, project risk management is becoming complicated and requires the use of more adapted modern risk management instruments. It is indicated that the project activity has always been accompanied by many types of risks, so the choice of risk management method depends on the overall purpose and policy of the company’s management, its financial condition, the status of the company’s risk management and its position in the market of IT industry.

Today many products are designed to be reasonably easy to use so, in addition to usefulness, product usability is of great importance. Usability means simply using or simply learning to use a tool or device. In software engineering, usability is the degree to which certain users can effectively use software to achieve their goals in the context of use. Usability assessment involves measurement methods, such as analyzing consumer needs and examining perceptions of product efficiency and product attractiveness. In human-computer interaction, studying usability means the analysis of attractiveness and clarity of an application which is designed to interact with a computer program or web site.

The study aims to design analytical tools for performing an integrated assessment of Russia’s food security in order to optimize public policy and the decision-making process in this sphere. The development and introduction of the integrated indicator, which characterizes production and consumption of food, will allow monitoring and identifying whether food stocks available in the Russian regions are adequate. The methodological basis of the research includes the principles of neoclassical economic theory reflecting the behavior of economic agents in conditions of limited resources. The authors consider the existing approaches to building the systems of food consumption indicators specified by FAO and the Food Security Doctrine of the Russian Federation. The study is premised on the main theories about a primary direction for the development of public policy on food security, the formation of a system of its indicators, as well as the creation of an integrated food security index. The research methods adopted in the paper are analysis and synthesis, expert evaluation, the index method, statistical methods, rating evaluations and data standardization.The authors conclude that for managing public policy it is necessary to apply a tool, which allows characterizing the situation with food security in the Russian regions and a particular region using the empirical database available. The research devises a method for forming an integrated index of food security in the regions (country) and establishes a system of food production and consumption indicators taking into account FAO and the Doctrine. The authors perform the testing of the proposed integrated index of the Russian regions’ food security. The study indicates that there were significant structural and dynamic changes in food production in Russia (from 1990 to 2016) against the background of a decreasing quality of products consumed by the country’s population, as well as a notable differentiation of the RF subjects in the overall ranking. The results show that the regions having local food production with insignificant processing are ranked higher. The index can be used by public authorities to monitor food security in the Russian regions and formulate a strategy for reducing regional dependence on external food supplies.

The situation related to f the implementation of construction projects in energy and other sectors of the national economy is investigated. It is highlighted that the losses caused by the failure to complete projects on time are significant. The article discusses the risks negatively affecting project management and analyzes the approaches to project management considering the risk of failure to complete projects on time. Based on the analysis of RusHydro's activities in recent years, a map of the risks of PAO has been drawn up. It is clear from the map that the risk of failure of completion dates is the most critical for the company. The risk of higher cost of work is just as critical and often associated with the risk of delay, as it is a consequence of the implementation of measures to reduce the latter. The object of the study is projects to create (design and construction or reconstruction) of large energy facilities, the subject - tools to support decision-making in the management of projects in the face of uncertainty and risk. The aim of the study is to improve project management practices based on uncertainties and risks based on the assessment of the economic impact of decisions made, allowing us to select related management decisions from a variety of alternatives at the successive stages of project implementation. It is proposed to manage the risks of the project during its planning and analysis phase, taking into account the alternative of solutions and the stage of the project implementation to combine the PERT-time project management method with one of the methods of risk management - the Decision Tree method. The general example of applying the proposed combined method of project risk management is considered. The practical significance of the research is noted. The complexities of the method and areas of further research are indicated. Building a solution tree is usually used to analyze the risks of projects that have a foreseeable number of options. Otherwise, the tree has a very large volume, so it is difficult not only to find the optimal solution, but also to determine the raw data.

Abstract. The crisis of Covid-19, in addition to the global pandemic, dealt a devastating blow to the economy and business of the company, companies suffered the most financially. The authors of the study are devoted to the means of establishing optimal roles in the process of using scientific and practical methods for the members of the project management team, as well as the optimal means of their interaction in the process of solving problems taking into account human personality psychotypes. The article considers a conceptual model for assessing competency skills of job seekers when forming the production structure of a corporate IT-organization using fuzzy sets. The analysis of the existing problems of the selection of personnel in organizations whose activity is related to the development of software of various orientations is analyzed. The conceptual model underlying the human capital management system of the project is the system model for managing the human capital of the project, the elements of which correspond to the organizational environment of the project, the identity of the team member, his professional activities in the project and the configuration of the project product being created. The most common psychotypes of employees of engineering IT-organizations are described. Their interaction has been studied in detail using the generalized method of activating the creative activity of the human capital of the project. The typological composition of roles, positions in modern IT-organizations with recommended socionic, technical, organizational types for each performer is given. A model for assessing the competence of the competitor for the role, position in the IT-organization was developed. The eligibility of a candidate for a job in an IT-organization is based on the results of testing and interviewing, without formalizing the uncertainties, risks, and the reasoned consideration of personal incomes and the potential of human capital. The authors presented the results of the study a method for forming a project software team, the concept of human resources management, which can be used in project-oriented management of enterprises in various fields of activity. Keywords: team building, assessment of competence skills, staff selection, IT-organization, method. Formulas: 14; fig.: 3; tabl.: 0; bibl.: 22.

Authorities of different countries develop and implement various socio-economic reforms. All those reforms pursue one goal; to respond relevantly to internal and external challenges, maintain sustainability in not only economic, but also social and political areas. Socio-economic reforms have made structural adjustments worldwide. These adjustments are addressed to multidimensional economic and social issues. Not only social, but also economic development, sustainability and international competitiveness of a country is widely dependent on effective implementation of socio-economic reforms in an observed country. There are different methodological approaches in quantitative assessment of reforms. These methods are proposed by different international organizations, researchers and research centers. Among all methods, index assessments are used widely. Thus, economic reforms are assessed though many indexes (i.e. Global Competitiveness Index, Global Innovation Index, Economic Freedom Index, Human Development Index, Social progress index etc.). The main objective of our research is to develop a new methodology, which addresses to development of an integral index of various reforms that will include as many indexes as possible that partially assess different areas of reforms. With this paper, we aim to assess how effectively have governments of the observed economies in transition (Armenia, Georgia, Azerbaijan, Moldova, Ukraine, Romania, Bulgaria and Slovakia) implemented social-economic reforms. We create a new and unique methodology that enables researchers to make comparative analysis on the many aspects of reforms and transformations. The results of the integral index of Reforms give an opportunity to define directions in which countries have implemented reforms more effectively compared to others and in which direction reforms have implemented less efficiently for each country observed.

This study aimed to examine the differences in the company’s performance before and after privatization. This study also examined the differences in performance before and after privatization on specific sub-samples of the data which is based on privatization method. Government policy of carrying out the privatization toward SOEs is still pro and contra. Various Privatization methods offer its weaknesses and strengths. There are different opinions on the best method for SOE privatization in Indonesia. The population is all companies which execute the privatization method. Secondary data were used namely financial statement which was taken from the Indonesia Stock Exchange, and the company’s website. Data were analyzed using normality test data. In addition, the paired t-test by using normally distributed data assumption was used to test the hypothesis. The results showed that Direct method privatization positive and significant changes in measuring Total Asset Turnover. Performance conducted Privatization through the capital markets showed different results. Test on the capital market method of data showed a similar effect with an analysis on the entire data (without separating the privatization method used) that occur significant performance degradation, especially in measuring Total Asset Turnover, Debt Ratio and Return On Equity. Conducted Management/ Employee Buy-Out (MBO) privatization implied a substantial reduction in measuring Debt Ratio and Return on Equity Performance.

The article describes the procedures for identification of the main problem, structuring and analyzing of problems of an organizational system in order to create an information base of the process of forming alternative managerial decisions. This base is a prerequisite for the selection of an optimal management solution aimed at solving the problem that arose under the influence of disturbing factors of the external and internal environment of the functioning of the organizational system and cause a violation of its equilibrium status. To identify the main problem of the organizational system, monitoring of its status is built, which includes the following stages: formation of the objective and an information base; analysis and evaluation of the current status of the organizational system; situational analysis of the problem development; diagnostics of the status of the organizational system at the end of the specified period; report on the monitoring results. To structure the problems, the «problem matrix» method is used in conjunction with the plotting of the problem-oriented graph. Possible methods of analysis of the generated problems are characterized.

This publication is concerned with the comparative analysis of existing methods and models of behavior management of socio-economic systems (SES). A significant number of works by domestic and foreign scholars on the issues of economic-mathematical modelling of SES were analyzed. A classification of methodological schemes of SES modeling is proposed. Both macro-economic and micro-economic models have been allocated. Special attention is given to consideration of models of dynamics of socio-economic systems, in particular models of dynamics of time series; models of unevenness and cyclicity of development; scenario models of development; theories of fuzzy sets and neural networks. The provided classification of methodological schemes of modeling of open SES is not complete, however gives the general idea of applied methods and models and allows to choose adequate research instruments according to the set purpose taking into consideration the limiting factors, which, unfortunately, are present in each of the described modeling schemes.

Activity of business entities requires a constant increase in the level of their economic potential and the level of competitiveness of the products on the market. This task can be fulfilled provided the concept of constant economic growth is formed in the activity of enterprises, which can be implemented through the management of changes in the economic activity of enterprises. One of the components is the marketing activity, which plays one of the leading roles in shaping the sustainable development of an industrial enterprise when carrying out transformational changes in its activity. These changes, which are the re-engineering of business processes, help the company management adapt to the changing market (marketing) environment and optimize the internal business processes. The relevance of the research is undeniable. The article presents the main directions of transition to the effective marketing activity in the period of re-engineering of industrial enterprises’ business processes based on the analysis of the main trends of marketing and innovation activities of economic entities from different countries. The authors developed the indices that characterize the marketing potential of the company during the business processes’ re-engineering. They proposed to use an integral index of the company’s marketing potential during radical transformations and to take effective management decisions based on the prevailing range of its criteria values when carrying out an economic estimation of the company’s marketing potential in the period of business processes’ re-engineering. The results obtained from the calculations demonstrate the final estimation of the industrial enterprise’s marketing potential during the business processes’ re-engineering, which allows the top management of the industrial company to determine the level of performance of the company marketing activity and make sound managerial decisions for its further development.

The article considers the content and classification of methods of stress management, which provides systematization of their varieties by the number of existing (character, time interval of application, direction of impact, period of action, way of account the interests of employees, level of formation, method of substantiation, content) and the allocated new attributes (scale of changes in terms of stress management systems, level of novelty at enterprise, consistency), which allows to choose the appropriate types of such methods in overcoming undesirable deviations that have a significant negative impact on the functioning of economic entities. It has been determined that such methods are formed in the implementing of technology of stress-management; are the result of management activities of the steering subsystem of organization at each level of management; have alternative nature; form an information-management base for the adoption of managerial decisions in terms of the systems of stress administration. It has been specified that, with the assistance of certain methods in terms of stress management systems, managers can track existing and potential problems in the complex and dynamic environment of the organization, identify their relationships, identify «weak signals», adjust goals and tasks of management of critical undesirable deviations, determine indicators and criteria of stress-management, etc.

The article is aimed at assessing the approaches to classification of the State financial control, as well as disclosing the relationship and differences between its forms, types and methods. The results of comparative analysis of existing classifications of the State financial control have been covered. The substantiation of its identification by forms, types and methods of control was explored. Clarification of the interpretation of the concepts of «form of control», «type of control», «subtype of control», «method of control», «methodical reception of control» has been provided. It has been determined that the form of the State financial control is a manifestation of the internal organization of control and the methods of its carrying out; a model of classification of the State financial control has been substantiated; attributes of the first and second order have been allocated; substantiation of methods and techniques has been improved; their composition and structure have been identified. This approach allows to divide general questions of the State financial control into theoretical and practical and, taking into consideration the expansion of the list of objects of the State financial control, will help to improve its methodology.

In the article the graphic-analytical model of diagnostics of results of implementation of consulting projects is formed, which allows to: take into consideration interests of participants to the project on choice of methods and methodologies of diagnosing; allocate alternative sets of business indicators for each object of impact in terms of consulting project; establish economic and non-economic criteria for evaluating the effectiveness of consulting, as well as monitoring of indicators and automated processing of diagnostic results to control deviations from the optimal values of the diagnosed project results. A structural-logical model of formation of alternative sets of indicators and choice of indicators for diagnostics of results of consulting projects has been developed. The elements of the enterprise management system have been codified to harmonize the corresponding indicators with their subsequent combination within the proposed sets. The control system objects and their elements have been allocated. The groups of indicators according to the technology of Balanced Score Card (BSC) have been presented. The prospect of further research is the economic assessment of implementation of the diagnosed consulting projects, which will reveal the links between the parameters of production-economic activity and the assessment of projects, and allows choose the most significant ones.

For pilotage organization's management system it is necessary to predict a wide range of future events that influence the success of a business. Function of prediction, one of the most important functions of management, received wide development in recent years due to the behavior of organizations need allowing them to adapt rapidly to changes in the internal and external. The forecast underpinning the planning, programming and control management systems, is an essential component of strategic planning. Planning at company level is a formal process which creates the willful representation of the future state of the company, stating the means and methods necessary to materialize the desired state.

Purpose: The paper aims to introduce the practical application of using Root-cause analysis (RCA) by chosen methods of continual improvement in solving non-conformity occurrence in an organisation operating in the automotive field. Methodology/Approach: The chosen tools of (RCA), which includes an extended version of 5W2H and 5Whys were applied. Both tools were systematically applied step by step in case of claim solving, which occurred in automotive production. Findings: Non-conformity, which occurred in this case, was analysed through RCA and helped not only to identify the problem but also solve it and find adequate preventive measures to avoid occurrence non-conformity in the future. Research Limitation/implication: Practical application of chosen tools shows how problems and non-conformities should be solved using systematic steps of a different tool. In some cases, if it is needed, other methods and tools can be added, as well as metrology verifications. Originality/Value of paper: The innovative element of these tools application is the introduction of the extended version of the 5W2H method from the customer’s perspective as well as from the organisation perspective. It is also clear that to solve customer’s claim, it is necessary to use a combination of more tools to make sure that that kind problem is not going to occur in the future.

The purpose of this study is to develop methods of creation of provision for doubtful debts. It was proposed to use two methods of provisioning for doubtful debts, both individually and in the aggregate. The first method is percentage of sales approach that is used in international standards. Its use requires to calculate the average percentage of doubtful debt by determining the average ratio of the outstanding accounts receivable to revenue volume over 3-5 years. This method is recommended for use to organizations with a large number of debtors with minor amounts of debts. The second method, developed by the authors, takes into account the timing of incurring of debt, the solvency of the debtor and the risk of non-repayment. It is advisable to apply for debtors with significant amounts of debt. Using the author's method, the provision for doubtful debts was calculated according to the data from the existing company "Elephant" LLC for 2015, which resulted in revealing the deviation in the amount of the provision from the actual data. The use of the proposed methods will improve the reliability of the accounting (financial) statements in terms of the reflection of the receivables and simplify the work of accountants in finding a method to create a provision for doubtful debts.

Risk management is necessary for achieving the goals of the organization. There are many methods, approaches, and instruments in the literature concerning risk management. However, these are often highly specialized and transferring them to a different field can prove difficult. Therefore, managers often face situations where they have no tools to use for risk management. This is the case with small photovoltaic plants (according to a definition by the Bulgarian State Energy and Water Regulatory Commission small applies to systems with a total installed power of 200 kWp). There are some good practices in the energy field for minimizing risks, but they offer only partial risk prevention and are not sufficient. Therefore a new risk management method needs to be introduced. Small photovoltaic plants offer plenty of advantages in comparison to the other renewable energy sources which makes risk management in their case more important. There is no classification of risks for the exploitation of small photovoltaic systems in the available literature as well as to what degree the damages from those risks could spread. This makes risk analysis and evaluation necessary for obtaining information which could aid taking decisions for improving risk management. The owner of the invested capital takes a decision regarding the degree of acceptable risk for his organization and it must be protected depending on the goals set. Investors in small photovoltaic systems need to decide to what degree the existing risks can influence the goals previously set, the payback of the investment, and what is the acceptable level of damages for the investor. The purpose of this work is to present a risk management method, which currently does not exist in the Bulgaria, so that the risks and the damages that could occur during the exploitation of small photovoltaic plants could be identified and the investment in such technology – justified.

The extent of legal regulation of inventory of electronic money in the company is considered. The absence of developed techniques of valuation as well as reflection of electronic money on the accounts, which results in distortion of indicators of financial statements are detected. The author develops the organizational and methodical provisions of inventory of electronic money in accordance with the stages that will ensure the avoidance of misstatements in the financial statements and providing users with more reliable information about the amount and as well as oddments of electronic money at the company on the balance sheet date. The effect of accounting policies, provisions for the organization of accounting as well as job description on the control system for transactions with electronic money, including their inventory, are determined. The author discovers the typical violations that occur during reflecting the transactions with electronic money in accounting, early detection of which will enable appropriate adjustments for the avoidance of misstatements of the information provided in the financial statements of the company.

This article suggests a mathematical justification of the possibility of transition to progressive taxation on personal incomes, allowing socially redistribute the tax burden between different groups without losing the total amount of tax yield to the state budget from personal income tax. The methods of the transition from a flat to a progressive tax scale of income taxation developed. A generalized mathematical model of transition to progressive taxation, which allows evaluating all possible options for the proposed reform of flat rate transformation, is suggested. An algorithm of modeling progressive income taxation is proposed, which takes into account the likelihood of tax evasion. In the following parts of the article a probabilistic model of progressive income taxation and a mechanism to optimize the level of tax rates is formed. A linear progressive tax scale with and without tax evasion are developed based on actual statistics.

Для оценки процессов межрегионального приграничного сотрудничества необходимо внедрение современных методов, позволяющих оценить эффективность реализуемых программ и проектов на территории приграничных регионов. В настоящей статье представлены основы методики оценки состояния проектов и программ межрегионального приграничного сотрудничества, сформулированы основные принципы оценки, ее критерии, определены возможные показатели оценки эффективности проектов и программ межрегионального приграничного сотрудничества.

One of the subject areas in economic security studies (a new direction in management science) is an assessment. Estimates of a particular object will most significantly reflect its state in case there is an information analytical support. Information analytical assessment provision in economic security studies must meet assessment information needs by providing such resource as indicators, using which it will be possible to have a high–quality economic security estimates of the objects selected for assessment. The indicators selection and further operations with them using the assessment methods to get the objects estimates in mіcrolevel economic security studies is performed taking into account an object of assessment, a research context of economic security, quality estimates requirements, availability and accessibility of information for determining values of indicators, estimates character (retrospective, current, predictive). There are some examples of indicators and methods of the objects assessment in the microlevel economic security studies considered that are eligible for assessment in a protective context of an enterprise economic security.

The new vision in sales requires, among other things, changing the salespeople's position towards the potential client by applying a philosophy that involves taking into consideration the people they come into contact with and providing solutions to address their needs in a disinterested manner, without having to pretend reciprocity. All this must be based on the concept of total sales utility, solutions to solve clients' immediate needs: the urgent ones, those who are directly related to them (financial needs), but also those arising from the use of goods purchased by the seller. The purpose of this article is to analyse how easily we can discover clients' real needs; under what conditions these needs can be satisfied through sales activities, and which the social responsibilities of the salespeople are.

The importance of entrepreneurship has boomed in several last decades. Currently, the new age of entrepreneurship is discussed a lot. The new age is primarily connected to innovation and technological trends. There are no doubts that entrepreneurship and its support has got into the focus of public policies. One of the very efficient ways of supporting spreading of entrepreneurship is considered development of entrepreneurship education. Therefore, higher education institutions play a very important role in the support and entrepreneurship development. Entrepreneurship education represents a strong mainstream which has the ability to raise nascent entrepreneurs, foster innovation and arrange a continuous flow of information and knowledge. Universities are perceived as agents of a valuable source of skilled people who can be led to an entrepreneurial career. From universities it is expected to use innovative approaches in their teaching methods and curriculum in general. However, most of them recognize this process of change very slowly. To better understand the current position of the entrepreneurship education and call for a change several experience and knowledge from the most successful universities can be used. The paper presents particular outcomes of entrepreneurship research the V4 project V4 Scientific Centers for the Enhancement of Financial Literacy and Entrepreneurship Education and examples of entrepreneurship teaching methods used by two close international partners of the Faculty of Economics of the University of West Bohemia. The examples of entrepreneurship teaching methods are considered to be good model examples and can be used as inspiration for creating of own method of entrepreneurship education.

The objective of this paper is to present an innovative method of risk assessment for tourism businesses. The contribution to literature is the novelty of this method of following paths: is an ante-factum assessment not post-factum; risk assessment is based on perception rather than results; is based on specific risks tourism enterprises not on the overall risks. Is an asset-research methodology and consists in generating its own method of risk assessment based on the ideas summarized from the literature studied. The aim established is tourism enterprises from Romania. The data necessary for the application of this method will result from applying to top level management of tourism enterprises, a questionnaire about risk perception. The results from this study will help identify and measure the risks specific to tourism enterprises. The applicability of the results is to improve risk management in these enterprises.

The method is “the way to follow in the joint work of educator and students in order to achieve the goals of education, i.e. education and information of students”, believes the reputed teacher Constantin Cucos (1998). Modern strategies of teaching-learning-evaluation put great emphasis on interactivity. This gives students the opportunity to demonstrate what they know as a set of understandings, skills and abilities (competencies). This paper tries to compare the teaching – learning – assessment traditional methods with the modern methodology in Economics learning. This paper will highlight the advantages and disadvantages of conventional and modern methods used in the study of Economics based on their application on various topics. I’ll try to find an answer to the question: Are the modern methods complementary to traditional ones?

The article explains the essence of the shadow economy as an objective phenomenon of socio-economic relations and its influence upon national economy security through instruments of pricing, fiscal restrictions, tax control, and banking and insurance regulation. It proves the necessity of use of the indirect method of assessment of the level of economy shadowing along with methods of direct control over the growth of shadowed economic relations, since such an approach would allow rational approach to identification of volumes and level of shadow activity. In the result of the study the article marks out varieties of indirect assessment of economy shadowing (methods of document, accounting and economic analysis), their specific features, advantages and shortcomings and results of practical use. The article reveals approaches and indicators of economic analysis that allow identification of reasons of deviations from the normal economic activity of economic subjects. It provides examples of the indirect method of assessment of the volume of shadowed economy that deal with analysis of demand on money and comparison of rates of the growth of the money supply with the volume of sight drafts with GDP.

In the last decades, tax fraud has grown, being catalogued as a serious impediment in the way of economic development. The paper aims to make contributions on two levels: a) Theoretical level - by synthesis methodologies for estimating tax fraud and b) Empirical level - by analyzing fraud mechanisms and dynamics of this phenomenon, properly established methodologies. To achieve the objective, we have appealed to the qualitative and quantitative analysis. Whatever the context that generates tax fraud mechanisms, the ultimate goal of fraudsters is the same: total or partial avoidance of taxation, respectively obtaining public funds unduly. The increasing complexity of business (regarded as a tax base) and failure to adapt prompt of legal regulations to new contexts have allowed diversification and “improving” the mechanisms of fraud, creating additional risks for accuracy estimates of tax fraud.