Objective: The article points out that there are nine factors that affect the social responsibility declaration activities of enterprises. Research method: The article uses qualitative methods ...combined with quantitative methods, through an investigation of 127 joint stock companies in the consumer goods industry on the HOSE, HNX and UpCom exchanges in the period 2018-2020, the method purposive stratified random sampling method. The survey results were used to synthesize and analyze the results of the OLS linear regression model. Research results: the authors estimated and tested the correlation of 9 factors affecting corporate social responsibility declaration activities in descending order including: (1) Audit quality, ( 2) Number of meetings of the board of directors, (3) Size of the enterprise, (4) Concurrentity of the Chairman of the Board of Directors, (5) Age of the enterprise, (6) Percentage of female members on the Board of Directors,( 7) Profit ratio of the Enterprise, (8) Independence of Board members, (9) Financial leverage. Discussion of research results: Completing the legal framework for social responsibility declaration activities in Vietnam. Strictly handle violations of information disclosure activities on the stock market. Increase this administrative fine by a fine calculated based on the percentage of violation level for each information disclosure category to deter violations.
Classic companies are characterized and based on individual property and private initiative of individual owners. However, the processes of capital increase and the need for increasing ventures in ...production and trade, expansion of production and markets require the creation of large enterprises for the establishment of which was not enough accumulation of individual owner. The development of production on an ever-increasing scale and the constant pursuit of ever-increasing profits requires new forms of increasing capital, and even the association of individual capitals, although they have previously competed with each other. Such conditions lead to the functioning of a more modern form of business in the form of joint stock companies.
The content and features of the integration strategy in the system of strategic planning of the joint stock company are determined. The sequence of formation and implementation of the integration ...strategy of the joint-stock company is substantiated. Strategic alternatives for ensuring sustainable development of the joint-stock company are systematized. It is proposed to use the genetic algorithm method to solve the problem of choosing corporate integration association in order to optimize a certain set of clear corporate integration association parameters necessary for the implementation of an effective integration process. The method for calculating the synergistic effect is proposed, which is advisable to use immediately after the integration and the beginning of the operational activity of the corporate integration association, since it can be adjusted depending on the type of the corporate integration association being formed and the motives for its formation.
The pace and scale of the digitalization of today’s global information society open up new opportunities for business. At the same time, they set new challenges for business owners and managers in ...the field of marketing. Given this fact, the purpose of the study was to present the impact of digitalization on the marketing activity of the enterprise in the field of services by promoting the use of online sales via electronic distribution channels, social networks, and mobile applications. A comparative system of estimating the parameters of the influence of digitalization on the marketing activity of the enterprise was proposed as a confirmation of this impact. Based on the developed “tree of goals,” the dynamics of the digitalization of services were projected and the prospects of development of this sphere of activity were outlined. For testing the proposed methodology, the railway passenger transportation company (JSC “Ukrzaliznytsia”) was chosen as the object of the research. Research methods used in the study include: (1) statistical; (2) SWOT analysis; (3) systematization, comparative, and structural-dynamic analysis; and (4) an expert survey. As a result of revealing the impact of individual elements of digitalization on the level of marketing activity, the number of recommendations regarding the development of digitalization of electronic ticket sales services and their accounting for enterprises dealing with railway passenger transportation were proposed.
The article deals with the activities of the Liquidation Committee for the Affairs of Former Russian Legal Entities in Warsaw in 1928–33. The main sources for the research were the minutes of the ...committee meetings and the documents to them (reports, inventory books, balance sheets) contained in the National Archives of the Republic of Belarus; minutes of meetings and working materials of the Polish-Russian-Ukrainian Settlement Commission stored in the Polish Archive of New Acts. By means of special historical methods and methods of statistical analysis, the activities of the Liquidation Committee were analyzed. The relationship of its work with the functioning of the Mixed Settlement Commission was established. Attention is drawn to the inefficiency of the meetings of the bilateral commission for mutual settlement between Poland, on the one hand, and the RSFSR and the Ukrainian SSR, on the other. The unwillingness of the parties to find an acceptable solution to the problem caused the launch of the liquidation process (sale, division and transfer of property to heirs or the Polish treasury) of joint-stock companies officially registered in the USSR but owning property in Poland. The beginning of the nationalization of property of private banks, urban building, church property, private hospitals, commercial enterprises, and foreign property in the USSR served as an impetus for the activation of the activities of the Liquidation Committee for the Affairs of Former Russian Legal Entities in Warsaw. Decisions in most of the cases were made in favor of the Polish side: the funds received from the sale of property were transferred to the Polish treasury. Only in rare cases, the alienated property was divided among the members, investors, and founders (Mutual Insurance Society of Vitebsk Peasants, Lepiel Mutual Insurance Society). The final part of the article sums up the results of the activities of the Liquidation Committee for the Affairs of Former Russian Legal Entities in Warsaw in 1928–33 and the legitimacy of some liquidation decisions.
In modern conditions of transformation and globalization of economic processes, rapid development of information and science-intensive technologies, each company seeks to ensure effective management ...of its activities and achieve a higher level of competitiveness. The level of quality of corporate governance influences the formation of the rating of enterprises and plays an important role in making decisions about investing in the company. At the same time, ensuring financial security is the most urgent task of society, the state, enterprises and organizations of all forms of ownership, entrepreneurs, and every citizen. In this regard, the practical implementation of recommendations to maintain financial security at the appropriate level will contribute to the completion of market transformations in the financial and credit sphere of the country, increase the level of financial security of enterprises, increase human security. It is corporate-type enterprises, namely joint-stock companies and limited liability companies, that are the main types of business structures that ensure the development of a market economy. Therefore, it is advisable to pay attention to the features of ensuring and assessing the quality of corporate governance of enterprises aimed at implementing the model of long-term sustainable development. The purpose of the article is to establish the impact of corporate governance ratings on the assessment of non-financial threats to the economic security of joint stock companies. In the article In the article the systematization of corporate governance indicators by criteria is carried out; the main components of the S&P corporate governance rating methodology, the CORE rating, the main components of the RID-Expert RA corporate governance rating methodology, the main components of the corporate governance methodology of the Crichton-Miller and Warman methodology, the main components of the Corporate Governance rating rating Credit Rating Agency; the advantages and disadvantages of methods of compiling corporate governance ratings are highlighted. Keywords: rating, corporate governance, economic security, joint-stock company, threats, assessment. JEL Classification E44, G30, K22 Formulas: 2; fig.: 5; tabl.: 0; bibl.: 36.
The article assesses the efficiency of corporate governance in the largest integrated enterprises of the agricultural sector of Ukraine. The research was conducted using the methods of induction and ...deduction, comparative analysis and theoretical generalization. The main provisions of large enterprises of the agricultural sector of Ukraine and their experience in implementing corporate governance were studied. The author has developed algorithms (methods) for assessing the corporate governance rating with the relevant classification areas of assessment and indicators for assessing the relevant areas, a four-level rating scale for assessing the level of formation of the corporate governance institution in integrated agricultural formations (agroholdings) of Ukraine. It is established that the main characteristic components of the assessment of the level of corporate governance are: supervisory board, board of directors, committees, corporate secretary, audit committee, charter, etc. It is determined that agriholdings whose shares are listed on international stock exchanges meet the highest level of corporate governance standards, the level of which reaches the maximum value. It is also established that this level is ensured mainly by compliance with corporate governance standards introduced by international stock exchanges (Warsaw and London). The weighted average level of corporate governance in integrated agrarian formations (agroholdings) of Ukraine is at an unsatisfactory level, which causes significant risks for shareholders and investors. It is proved that the existing theoretical and practical provisions and recommendations for the formation and development of the institution of corporate governance in integrated formations have been deepened and new theoretical and practical provisions and recommendations for the formation and development of the institution of corporate governance in integrated enterprises in the agricultural sector have been developed. The obtained practical results are a recommendation base and are aimed at solving the problems of formation and development of the institution of corporate governance of integrated enterprises in the agricultural sector, can be used by state institutions to improve the existing institutional support for the development of economic entities. The results of the research can be used by the legislative and executive bodies of the country, as well as by agrarian organizations engaged in production, harvesting and processing of products, and creation of a market system for dissemination of agricultural knowledge and information. Keywords: agrarian enterprise, corporate management, valuation of effectiveness, integrate formation, agroholdings, joint-stock company.
The article examines the understanding of the principle of non-split-ting, showcasing the historical and comparative equivalence of the German and Polish legal systems. It concerns the non-splitting ...of shares in Polish and German law, as applied to the limited liability company and the non-public joint-stock company. It is aimed at conceptualizing in a comparative manner the theoretical model of non-splitting, and encompasses discussions about its nature, content, and normative bases for its binding force. Under Polish law two different understandings of the principle of non-splitting of shares are distinguished: the principle of non-splitting in the strict sense, and the principle of non-splitting in the broad sense. It is argued that German law uses the concept of prohibition of splitting, while in the Polish legal system this concept has been further developed and is to be perceived as a principle of non-splitting of shares that is to be classified as general principle of company law.
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