UDC 339.5:330.23
A. Kisiołek
Wielkopolska Higher School of Social Sciences
and Economics in Środa Wielkopolska (Poland)

THE CONDITION OF THE POLISH RESIDENTIAL
HOUSING MARKET IN 2015–2016

Abstract. The building sector is one of the key sectors of the national economy. The article presents a general condition of the residential building market in Poland. In the course of the discussion it is emphasised that the sector depends on the absorption of the EU funds as well as the direction set out by the concept of sustainable building. Among other things, the article also provides the data regarding the development of residential housing in the specific voivodeships, the number of building permits issued and the (PMR) Construction Climate Index. Finally, the influence of the building sector on the development of the Polish economy is explicitly marked.
Keywords: building market, economic situation of the building sector, construction-assembly production, residential housing, developer market.

Кількість посилань 11

UDC 657.4:658.12
O. Kuzmin
Doctor of Economic Sciences, Professor

M. Yastrubskyy
PhD in Economics, Associate Professor,
Lviv Polytechnic National University

PECULIARITIES OF HIGHER EDUCATIONAL ESTABLISHMENTS FUNDING ACCOUNTING: NATIONAL AND FOREIGN EXPERIENCE

Abstract. The article actualizes issues of funding for efficient scientific, research and development, educational activity during the reform period. The focus on integration of science and education, based on the education quality improvement, requires implementation of new models for the scientific and educational process funding. For the purpose of development of such models, we offer to compare foreign experience of leading educational institutions, represented by the Harvard University, and Taras Shevchenko National University of Kyiv. The majority of higher educational establishments in Ukraine are funded from the state budget within the governmental order. The money, provided to the educational institutions for the state-funded places, essentially form the universities profit. At the same time, the comparative analysis of the budgets of the leading world’s university and a national institution of higher education with the privileged funding shows incomparable allocation of funds. The difference in the practice of planning, accounting, control and analysis of financial, informational and material flows generates principal distinctions in the obtained results. The problems of higher educational institutions’ economy and management are directly related to financial assurance of the educational process. The models and approaches to funding higher educational establishments in the mode and forms they function now require reforming. It is suggested to apply financial levers due to their interconnection with the factors of efficiency, taken as a basis during the educational establishment’s activity assessment. In terms of scope, there emerges a necessity for elaboration of higher educational institutions development strategy, focused on the needs of society and economy.
Keywords: scientific research funding, sources of funding, university, budgeting, endowment, funding model, higher educational establishment.

Кількість посилань 12

UDC 640. 43

M. Olikhovska
Ph.D in Economics, Associate Professor
Lviv Institute of PJSC “Interregional Academy of Personnel Management”

MODERN DEVELOPMENT OF THE SECTOR OF RECREATIONAL SERVICES IN TERMS OF EUROPEAN INTEGRATION OF UKRAINE

Abstract. The term “recreation” is specified, given the different concepts and theories, and its economic nature is identified. The basic economic parameters and functions of recreational services are highlighted. The relationship of recreation with material production and industrial infrastructure is substantiated. Structural elements of the recreation system functioning are formed, their main tasks in the modern period of state development are identified.
Keywords: recreation; recreation theory concept; recreation system; concept of human potential development; tourism; service sector; green tourism.

Кількість посилань 21

UDC 658.1

Z. Skybinska,
PhD in Economics, Associate Professor

T. Hryniv
PhD in Economics, Associate Professor
Lviv Polytechnic National University

ECONOMIC ANALYSIS: HISTORY
OF DEVELOPMENT AND MAJOR COMPONENTS

Abstract. In the article, the authors investigate the history of economic analysis and the interpretations of economic analysis; define its subject and object, and other major components. The major tasks and directions of economic analysis are described. The classification of factors in the economic analysis and the reserves for increasing production efficiency is done. The major principles of economic analysis are generalized. The place of economic analysis in the system of sciences is identified.
Keywords: economic analysis, factors in economic analysis, reserves for increase in production efficiency, tasks of economic analysis, principles of economic analysis.

Кількість посилань 9

UDC 331.108:37.031:59.9

І. Sytnyk
Ph.D. of Economics, Associate Professor
Lviv Polytechnic National University

UPDATING MANAGEMENT MODELS IN TERMS
OF ENTERPRISE MANAGEMENT INTELLECTUALIZATION

Abstract. The article explores the dynamics of the proportion of adult population among the Internet users and the use of information and communication technologies by enterprises in Ukraine. The different impact of digital technologies on economic development of a number of countries is considered. The dynamics of the number of scientific as well as scientific and technical studies in the structure of GDP of Ukraine is analysed. The change of the quantity of industrial enterprises that carry on innovative activity is considered. Peculiarities of the change in volumes of realized innovative products of the Ukrainian enterprises during the period of 2005-2015 are identified. Key risks and reserves of strengthening the intellectualization processes of the enterprise management systems are determined. There are formed priority tasks for management systems of enterprises in conditions of dynamic development of information and communication technologies as well as processes of intellectualization.
Keywords: intellectualization, management system, model of management, knowledge, integration, efficiency, innovation.

Кількість посилань 19

UDC 657.1:658.011
I. Yaremko
Doctor of Economic Sciences, Full Professor,

N. Podolchak
Doctor of Economic Sciences, Full Professor

L. Pylypenko
Doctor of Economic Sciences, Associate Professor

O. Tyvonchuk
PhD in Economics, Associate Professor
Lviv Polytechnic National University

CONCEPTUAL MODEL OF ADAPTIVE BALANCE SHEET
FORMAT OF CORPORATIONS IN POSTINDUSTRIAL ECONOMY

Abstract Financial reporting is one of the main tools for providing information to market agents about business performance and financial position of corporations. The current format of financial reporting envisaged by the international and national standardization systems and other mandatory documents limits the possibility of complete and objective representation of corporations’ economic potential. The major deficiencies of the current format of financial reporting include the inability of faithful representation of intangible factors of corporations’ economic potential, as well as ignoring capital obsolescence due to the high level of dynamism of economic development.
The article presents the conceptual and methodological approaches to address the above problems. The application of intellectual capital maintenance concept in financial reporting framework permits to formulate methodological guidelines for adequate representation of intangible component of corporation economic potential on the balance sheet. The methodological approaches to moral depreciation of fixed capital disclosure in financial reporting, based on the provisions of organic balance sheet theory, are substantiated.
Keywords: financial reporting, format of financial reporting, concepts of capital maintenance, economic potential of corporations, moral depreciation.

Кількість посилань 14