Yevhen Savelyev
Universities, it's just the time to seize power over the new economy!
Journal of European Economy, Volume 6, Issue 3, September 2007, pp. 253-254
JEL: NA | Full text (PDF) |
No abstract available for this article |
Oleksiy Skalenko
Global information strategy of anti-recessionary social and economic development of Ukraine
Journal of European Economy, Volume 6, Issue 3, September 2007, pp.255-264
JEL: O10, O16 | Full text (PDF) |
The systemic anti-crisis socio-economic development of Ukraine, under modern historic conditions, strategically depends in the first place on imperatively discovered, fundamentally decisive factors – nearly absolute informatization and subsequent globalization of the world. This article presents an outline of a strategic concept of national development based on the new, developed by author, system-information methodology, which views primarily humanitarian factor as the only driver of effective and secure development on the global and maximally reliable information-targeted basis, as well as shows the newly discovered realities in Ukraine’s socio-economic sphere. Key words: |
Viktoriya Matveyeva
Some aspects of foreign trade of Ukraine in the context of Euro-integration
Journal of European Economy, Volume 6, Issue 3, September 2007, pp. 265-278
JEL: F15, F19 | Full text (PDF) |
The article analyzes the trade between Ukraine and the EU-27 based on trade interrelation and trade parity indicators. Proceeding from the research results, the author offers a classification of the EU countries based on their trade pattern with Ukraine, which in its turn laid the foundation for the recommendations aimed at further development of Euro-integration processes in the sphere of foreign trade. The author concludes that the expansion of foreign trade relations will foster the Euro-integration of Ukraine. However, trade orientation should be focused primarily on the countries interested in the mutual trade with Ukraine.
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Oleksandr Dzyublyuk
NBU's money-and-credit mechanism of regulatory influence on the economic developmet dynamics
Journal of European Economy, Volume 6, Issue 3, September 2007, pp. 279-298
JEL: E51 |
Full text (PDF) |
The paper examines the peculiarities of money-and-credit mechanism of the central bank’s regulatory influence upon the development of economic processes. The author analyzes the inconsistencies between separate strategic goals of monetary regulation and determines the need for their prioritization in view of the challenges of economic reformation that evoke at different stages of market transformation. The author considers the strategy of money-and-credit regulation of the National Bank of Ukraine (NBU) that sets out the direction for the respective measures aimed at sustaining the stability of the national currency and stimulating the economic growth.
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Susanne Schreiber
Accounting for important intangible assets in different industries: a comparison of German Commercial Code and US GAAP
Journal of European Economy, Volume 6, Issue 3, September 2007, pp.296-313
JEL: M37, M40, M41 | Full text (PDF) |
Intangible assets take on increasing importance in nearly all branches of industry. As the analysis of accounting standards for intangible assets in different industries in this paper illustrates, there are many inconsistencies between different standards on accounting for intangibles within the context of US GAAP. In opposition to that, there are only few inconsistencies in accounting for diverse intangibles under German Commercial Code. Moreover, it is striking that – compared to German accounting regulations – US standards on accounting for intangibles implicitly offer more alternative accounting treatments. In view of the main objective of US financial reporting, implicit offers of accounting alternatives have to be criticized. Nevertheless, regardless of the different goals of US and German financial reporting, not only the traditionally conservative German Commercial Code, but also the US standards on accounting for intangibles generally favour conservatism and objectivity. Key words: |
Olena Kravchenko
Using the new forms of labour organization to increase employment in Ukraine
Journal of European Economy, Volume 6, Issue 3, September 2007, pp. 314-325
JEL: J01, J21 | Full text (PDF) |
In this article, the author analyses a complex of questions related to changes in the forms of labour organization preconditioned by the large-scale implementation of information and communication technologies. The author determines major tendencies in telework development and defines the most relevant problems in this sphere. Underscoring the importance of tele-employment at the labour markets of foreign countries, the author reviews the possibilities of their usage in Ukraine and analyses the consequences of using distant work giving consideration for their influence on different spheres of the country’s economic activity.
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Nadiya Yefimenko
The system of fixed and current assets of the machine-building complex of Ukraine
Journal of European Economy, Volume 6, Issue 3, September 2007, pp. 326-338
JEL: L60, L64 | Full text (PDF) |
The article analyses the system of current assets in the machine-building complex as a type of economic activity taking into account its internal and external production factors. The author singles out the problem zones in the accounting asset classification system of enterprises, as well as corroborates the need for accounting optimization giving consideration for the specifics of technological production cycle, asset conversion cycle, and development of a differentiated approach to allocation of funds in the system of management.
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