Issue №: 2(42)
The magazine deals with the problems of the agricultural sector of the economy in the context of integration and processes of globalization. Attention is paid to the issues of development of digital economy, rural territories, technologies of enterprise management and organization of accounting, problems of legal support of economic processes, market tendencies of development of various branches of economy. Particular attention is paid to green tourism as a promising segment of the national economy.
THE STATE OF INNOVATION ACTIVITY IN UKRAINE IN COMPARISON WITH EU COUNTRIES
STOLYARCHUK Nadiya Mykolayivna – Candidate of Economic Sciences, Senior Research Scientist, National Scientific Center "Institute of Agrarian Economics" (03127, Kyiv, 10 Heroyiv Oborony Str., е-mail: stolyarchuk.iae@gmail.com)
The sources and amount of financing of internal expenses for carrying out scientific researches and developments are determined. It has been established that mainly scientific research is financed from the state budget, sources of foreign sources rank second, and the third place is occupied by the funds of organizations of the entrepreneurial sector. It was proved that the enterprises and organizations working in the sphere of education and science showed the greatest activity in the sphere of protection of intellectual property objects among the national applicants. Analysis of the innovation activity of the National Academy of Agrarian Sciences of Ukraine was carried out and it was defined that the general tendency of received security documents for the objects of intellectual property for 2015-2017 is negative. It was established that according to the report of the World Economic Forum on Global Competitiveness, "The Global Competitiveness Report 2016-2017," Ukraine ranked 85th among the 138 surveyed countries. It was determined that Ukraine's highest rating is based on the indicator "Higher, secondary and vocational education" – the 33d.
The share of innovative products in the balance sheets of the countries with developed innovation environment, such as the EU, USA, Japan, is 23,14 and 13,8% respectively was considered. However, the share of innovation in the balance of Ukrainian enterprises is only 2%. It has been established that the new era of the innovative economy necessitates the institutional correction of accounting by recognizing new intellectual assets, adopting sectoral accounting, assessment and internal audit, and creating specialized structures that will strengthen the role of accounting through the formation of an information field and reduce the uncertainty of economic environment.
- Edvinson L., Meloun M. (1999). Intellektual'nyy kapital. Opredeleniye istinnoy stoimosti kompanii [Intellectual capital. Determining the true value of the company]. Moskva: Akademiya, 465 [in Russion].
- Stolyarchuk N.M. (2016). Oblik i vnutrishniy audyt innovatsiynoyi diyalnosti v naukovo-doslidnykh ustanovakh [Accounting and internal audit of innovation activity in research institutions]. Kyiv. NSC «IAE», 196 [in Ukrainian].
- Derzhavna sluzhba statistiki Ukrainy (2018). Naukova ta innovatsiyna diyalnist Ukrayiny [Scientific and innovation activity Ukraine]. Available at: http://www.ukrstat.gov.ua [in Ukrainian].
- Stolyarchuk N.M. (2015). Vplyv sotsialno-ekonomichnykh instytutiv na rozvytok obliku ta vnutrishnʹoho audytu innovatsiynoyi diyalnosti. [The Impact of Socio-Economic Institutions on the Development of Accounting and Internal Audit of Innovation Activities]. Ekonomika APK - Economy of the agroindustrial complex, 9, 60-67 [in Ukrainian].
- The Global Competitiveness Report 2016-2017. Available at: http://www3.weforum.org /docs/GCR2016-2017/05FullReport.
About the journal
С1 Economics and International Economic Relations (by specialization)
D1 Accounting and Taxation
D2 Finance, Banking, Insurance and Stock Market
D3 Management
D4 Public Management and Administration
D5 Marketing
D7 Trade
J3 Tourism and Recreation
Founded in 1997 under the name ”Bulletin of Vinnytsia State Agricultural Institute”. In 2010-2014 it was published under the name “Collection of Scientific Papers of Vinnytsia National Agrarian University”. Since 2015 “Economics, finance, management: current issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 PR dated 12/31/2014).
