Кафедра "Облік і фінанси"

Постійне посилання колекціїhttps://repository.kpi.kharkov.ua/handle/KhPI-Press/1125

Офіційний сайт кафедри http://web.kpi.kharkov.ua/acctfin/main

Кафедра "Облік і фінанси" створена в 2021 році на основі кафедр "Бізнес-аналітика, облік і готельно-ресторанна справа" та "Міжнародний бізнес і фінанси" (НАКАЗ 552 ОД від 26.11.2021 року).

Кафедра "Бізнес-аналітика, облік і готельно-ресторанна справа" носила цю назву від червня 2021 року, попередня назва – "Економічний аналіз та облік". Кафедра "Міжнародний бізнес та фінанси заснована в 1996 році.

Кафедра входить до складу Навчально-наукового інституту економіки, менеджменту і міжнародного бізнесу Національного технічного університету "Харківський політехнічний інститут".

У складі науково-педагогічного колективу кафедри працюють: 5 докторів економічних наук, 17 кандидатів наук: 15 –економічних, 2 – технічних; 4 співробітника мають звання професора, 11 – доцента.

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20212

Налаштування

Автор: search.filters.author.Chugunov, Igor Ya.ORCID: search.filters.orcid.https://orcid.org/0000-0003-2590-2513

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  • Ескіз
    Документ
    Financial support of social protection of the population in countries with developed and transformation economy
    (Akademické sdružení MAGNANIMITAS, Czech Republic, 2021) Chugunov, Igor Ya.; Nasibova, Olha V.
    The article is devoted to the analysis of functioning models of social protection of the population, which influence the choice of principles of financing social expenditures in countries with developed and transformational economies. The existing typology of social protection systems is studied, their main criteria and features are highlighted. An assessment of the level of financial support for social protection of the population for 2004-2018 is carried out; the total expenditure on social protection per capita in countries with developed and transformational economies are analyzed. Emphasis is made on pension benefits in gross domestic product as the main indicator for assessing the financial capacity of the country's pension system.
  • Ескіз
    Документ
    Public funding of social protection: Impact on social indicators in Eurozone countries
    (LLC “Consulting Publishing Company "Business Perspectives", 2021) Chugunov, Igor Ya.; Nasibova, Olha V.
    Social protection has long been a relevant subject of scientific debate. Its development is interrelated with the study of fiscal factors (collection of social contributions), establishment of major social protection vectors, and confirmation of hypotheses about the link between social protection policy and the resulting socio-economic indicators. The purpose of the paper is to study the impact of public funding of social protectionon social indicatorsusing the example of Eurozone countries. To this end, a number of economic and mathematical methods of analysis were applied to process panel data of seventeen countries for the last fifteen years, including the calculation of the relative rate of variation, regression dependence statistics, and cluster analysis. The study established the irrelevance between the scope of the fundingof spending on social protection and social contributions (coefficient of determination R2=0.255). As illustrated, social indicators are determined not only by the amount of funding of social spending, but also by the structure of the social protection system, in particular, the focus on assistance to families with children and disability compensation (coeffi cient of determination R2>0.3). The general level of public funding for social spending items results in the 69% income inequality index andis behind 58% of non-economic parameters affecting life quality. The information outlined in the papercan serve as a basis for the formation of social and budgetary policy, as well as the revision of the structure and scope of social protection funding toensure an efficient impact on the quality of life of the population.