Інституційний репозиторій Приватного вищого навчального закладу "Європейський університет"
Архів містить у відкритому доступі наукові публікації викладачів та співробітників Приватного вищого навчального закладу "Європейський університет", матеріали доповідей та конференцій, навчально-методичну літературу, статті з наукової періодики.
Відкритий архів надає можливість для самостійного розміщення наукових праць ("самоархівування ").
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Нові надходження
Development of the intelligent decision-making support system to manage cyber protection at the object of informatization
(2017) Lakhno, Valeriy; Лахно, Валерій; Boiko, Yuliia; Бойко, Юлія; Mishchenko, Andrii; Міщенко, Андрій; Kozlovskii, Valeriy; Козловський Валерій; Pupchenko, Oleksandr; Пупченко, Олександр
We proposed an architecture for a protection control system of the object of informatization (OBI) with the subsystem of intelligent support for making decisions on the operational management of cyberprotection. The proposed architecture, in particular, can be used under conditions of the incompleteness of knowledge about the state of OBI protection. We developed a model for the operational management of cyberprotection at OBI and formed a rational complex of protection means. The model is based on the morphological approach. The model allows, taking into account morphological matrices for each of the five proposed perimeters prepared by the intelligent decision-making support system (IDMSS), generation of variants of sets that consider the compatibility of software and hardware tools of information protection. It is proposed to make the choice on the optimal variant of a set for the perimeter using an objective function that maximizes the ratio of the summary indicator "protection of information" to the summary indicator "expenditures". The software is realized and tested under real conditions of IDMSS in the contours for the organizational-technical and operational management of the OBI protection. An improved architecture of IPCS is different from the existing solutions in the possibility of simultaneous optimization of sets of software and hardware tools for the examined perimeters of OBI, for both centralized and decentralized variants for processing the information. In this case, an analysis of the level of protection of OBI is performed in real time. It is proven that the use of the developed IDMSS makes it posible to significantly reduce the planned spending on an information protection system, as well as reduce the time it takes to inform decision-makers about information security incidents.
Business criminal investigation: Foreign experience and legal regulation in Ukraine
(2023) Bozhyk, Valerii; Божик, Валерій Іванович; Vlasova, Ganna; Власова, Ганна Петрівна; Stryzhevska, Anzhela; Стрижевська, Анжела Анатоліївна; Tsymbal, Petro; Цимбал, Петро Васильович
The research relevance is determined by the need to reveal effective methods and strategies for investigating business-related criminal offences to ensure an effective fight against corruption and legal security in the economy. The study’s objectives are to identify optimal strategies and tools, as well as to develop recommendations for improving legal regulation in Ukraine. The hermeneutic method, comparative legal method, and case study method were used in the study. The analysis of the Criminal Code of Ukraine, in terms of crimes in economic activity, revealed the main difficulties that exist in the investigation of economic crimes in Ukraine, such as gaps in criminal legislation and insufficient level of efficiency of investigations due to corruption of law enforcement agencies and business representatives. An analysis of the experience of investigating criminal offences in business activities in Germany, the USA, the UK, and the Republic of Lithuania has made it possible to conclude that there are similarities and differences in the legal acts on the investigation of criminal offences in the business sphere, the structure of specialised bodies and the powers of persons involved in the investigation of such offences. This analysis helped to identify the specifics of foreign approaches to certain aspects of investigations, such as anti-corruption bodies and financial monitoring. The effectiveness of investigation systems in other countries is significantly different, as they have more systematic legislation, and a clear structure of law enforcement agencies and special agencies dealing exclusively with economic crimes, which in turn increases the percentage of solving the relevant crimes. The author suggests possible ways to improve the legislation and practice of investigating relevant crimes. The research on this topic brings new approaches and practical conclusions to science, contributing to the improvement of investigation strategies strengthening the legal framework for combating economic crime and increasing the effectiveness of law enforcement measures in the context of the business sector.
Organizational-legal and accounting-analytical aspects of payroll
(2024) Shterma, T.; Штерма, Т. В.; Fatkhutdinov, V.; Фатхутдінов, В. Г.; Prodanchuk, M.; Проданчук, М. А.; Bernaziuk, O.; Берназюк, О. О.; Synytsia, Yu.; Синиця, Ю. С.
Purpose. To establish directions for improving the organizational, legal, and accounting and analytical aspects of payroll, the state of legal support of the payroll organization. To identify gaps in the legal framework; develop directions for its change. To offer recommendations regarding improvement of payroll accounting organization, increasing incentive function of wages, areas of reorganization of analytical payroll accounting.
Methodology. General scientific and special methods of knowledge are used: statistical analysis – to substantiate the inadequacy of institutional legal instruments for operational regulation of payroll accounting; comparison – to expand the use of local law; analysis and synthesis – to identify the reduction of the motivational function of the payroll accounting; induction and deduction – to develop stimulating payroll accounting, changing the salary structure, increasing differentiation in wages; critical analysis – to improve the analytical accounting model; formal and legal methods – to propose a change in legislative norms.
Findings. There is a well-founded need for operational reorganization of payroll accounting. For the legal support of operational reorganization, it is proposed to expand the use of local law. Improvements to the analytical accounting model for simplifying data processing, implementation of detailing of payroll accounts, grouping of data by types and forms of payroll are proposed. The approach of reorganizing payroll accounting by changing the shares of the components in the salary structure, ensuring the possibility of normalization and standardization, and expanding the premium form of payroll accounting is proposed.
Originality. It is indicated that there are such functions of local law as adaptability, efficiency, providing the opportunity to expand the scope of analytical accounting. The importance of implementing the principle of transparency of payroll accounting to ensure production efficiency is indicated. Changes to the legislation of Ukraine regarding: premium payments, peculiarities of accounting with tying wages to foreign currency, legal definition of in-kind payment are proposed.
Practical value. The proposed changes to the legislation of Ukraine, proposals for the expansion of analytical accounting will expand the possibilities of payroll accounting, improve the motivation of employees, and increase the efficiency of production.
Молодіжні ініціативи як платформа для утвердження європейських цінностей в Україні
(ПВНЗ "Європейський університет", 2025-08) Хоменко, О. О.; Кошіль, О. П.
Молодіжні ініціативи в Україні це не лише форма активності, а повноцінна платформа для втілення європейських цінностей у повсякденне життя. Інвестуючи в молодь, ми інвестуємо в європейське майбутнє України, засноване на свободі, гідності та відповідальності. Пі сля війни в Україні роль
молоді стане надважливою у процесі входження до Європейського Союзу з метою гідного представлення нашої держави на міжнародній арені.
Сподіваємося на позитивне рішення компетентних органів стосовно фінансування та державної підтрим ки відповідного напряму молодіжної діяльності.
Формування стратегії управління аграрним підприємством
(2025) Татарчук, Андрій Олександрович; Tatarchuk, Andrii
Дисертація присвячена вирішенню наукового завдання обґрунтування теоретико-методичних основ і розробки практичних рекомендацій щодо
формування стратегії управління аграрним підприємством.