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Документ Enterprise reporting(National Technical University "Kharkiv Polytechnic Institute", 2024-09) Havrys, M. O.; Havrys, Olha O.; Havrys, O. M."Enterprise Reporting" is one of the basic academic disciplines for the specialty 071 "Accounting and taxation" and involves familiarizing students with both the general principles of the domestic enterprises reporting organization and the methodology of the specific forms’ completion. When studying the discipline, the main attention is paid to financial reporting and its role in the functioning of modern enterprises, but tax and other types of reporting are also considered. This gives students the opportunity to master general approaches to reporting on the activities of enterprises and organizations in Ukraine and foreign countries, which is a relevant and important task today. The main goals of studying the discipline "Reporting of enterprises" are the theoretical and practical training of students in the following directions: familiarizing them with the main definitions, essence and types of reporting, the system of accounting and financial reporting in Ukraine, the principles of reporting organization and its quality characteristics, the order of submission and normative regulation, as well as the methodology of compiling the main forms of financial and tax reporting. These lecture notes are meant to be used by both full-time and part-time Ukrainian and foreign students in the specialty 071 "Accounting and Taxation", who study in English, whose number constantly grows in the Educational and Scientific Institute of Economics, Management and International Business. The full course contains 16 lectures (32 academic hours) and 12 topics.Документ Lecture notes of the academic discipline "Enterprise Economy"(Національний технічний університет "Харківський політехнічний інститут", 2024) Havrys, Olha O.; Havrys, M. O.; Khodyrieva, O. O.Enterprise economics is an independent economic discipline, the subject of which is the activity of the enterprise, the process of developing and making business decisions, studying the economic system of the enterprise with the help of economic indicators that make it possible to assess the operating conditions of the enterprise and develop measures to improve production efficiency. The purpose of the "Enterprise Economics" course is to provide knowledge of the main sections of applied economics, with the aim of forming students' ability to think independently, make management decisions, and perform economic calculations to analyze the effectiveness of the enterprise's economic activities. At the same time, the concept of "enterprise" is considered from an economic point of view and is used in the sense of "business entity".Документ Lecture notes of the academic discipline "Innovative Entrepreneurship and Startup Project Management"(National Technical University "Kharkiv Polytechnic Institute", 2024-06-26) Havrys, Olha O.; Havrys, Oleksandr M.Startups (innovative company or business) are form of entrepreneurial activity that has become popular in the world since the 90s of the last century in connection with intensive development of information technologies. Startups are characterized by flexibility and a constant search for a business model, the possibility of rapid scaling. In the world economy startups play an important role in the development of technology, the creation of new industries and thousands of new jobs. Innovative entrepreneurial (business) activity implies a high level of risks at the initial stages of creating a business. In the same time, when applying the right approach and methodology to startup development, in particular the Lean approach and the Fail fast principle, entrepreneurs can quickly try new ideas, technical solutions, business model and in case of failure, quickly change the decision model and start testing new strategies. It is very important for young entrepreneurs to start acquiring such experience and skills as early as possible.Документ Features of information systems audit in the digital economy(Національний технічний університет "Харківський політехнічний інститут", 2024) Wang, Wei; Havrys, Olha O.In the context of the digital economy, information systems audit professionals must not only master basic theoretical knowledge of auditing, but also acquire professional knowledge of information technology, become interdisciplinary professionals who can skillfully use information technology to collect and analyze data, and have the ability and experience to evaluate data for information system management.Документ Trends in information technology development in China(Національний технічний університет "Харківський політехнічний інститут", 2024) Qian, Weiqian; Havrys, Olha O.By analyzing technological innovation, policy support, industry application, and market dynamics, the current status and future direction of information systems development in China is assessed. The focus is on the application of technologies such as cloud computing, big data, artificial intelligence (AI) and the Internet of Things (IoT) in information systems, and how these technologies contribute to the digital transformation of the Chinese economyДокумент Economic evaluation of low-voltage devices(Національний технічний університет "Харківський політехнічний інститут", 2023-08-25) Havrys, Oleksandr M.; Havrys, Olha O.Modern electrical products represent an extremely powerful industry and a dynamically developing market. Currently, there is a positive trend in the market, in particular for low-voltage devices, so an important aspect is to conduct a correct economic assessment of the efficiency of low-voltage devices. Literary sources are analyzed and it is revealed that, despite the significant amount of scientific research and publications, in scientific workson economic design, insufficient attention is paid to the study of real conditions and operating modes of products. Related works focus on developing numerical methods for solving the problem, and the usage conditions are usually taken as given. Data are presented on the actual use of the main parameters of automatic and push-button switches in the main conditions and modes of their use on the equipment of machine-building enterprises. Similar data were also obtained in metallurgy. In addition, a more in-depth study is required of the practical use of the main indicators of purpose and reliability, analysis of operating costs in specific conditions of use and features of economic assessment. The purpose of the study is to analyze issues of improving methods for economic evaluation of one of the most common types of electrical products -low voltage devices. Studies have been carried out on the actual use of indicators of purpose and durability, operating costs for scheduled and unscheduled repairs in real modes and operating conditions, losses due to failures. Improved indicators and criteria for economic evaluation are proposed. The possibilities of using both traditional economic assessment based on reduced costs, as well as economic assessment and criteria for choosing rational levels based on indicators more often used in modern conditions, including NPV, PI, IRR, PP, are considered. When solving the problem of economic justification for choosing a rational number of versions of devices, several main stages are identified. Among them is the choice of economic indicator and criterion.Документ Foreign practice of business development during the war(Національний технічний університет "Харківський політехнічний інститут", 2023-12-19) Petrenko, Zlata; Havrys, Olha O.Wars lead to mass destruction and the death of a huge number of people. Most experts agree that the war in Ukraine can become one of the most destructive in modern history, which is determined by the greatest intensity in the European chronology of the 21st century. It is obvious that the war had a devastating effect on the state of Ukrainian business - the loss of sales markets, expensive loans, labor mobilization, lack of energy resources - these are the biggest problems of Ukrainian business during the war. Taking into account all these factors, there is a growing need for constant support of the functioning of entrepreneurship as the most important link in the structure of the national economy to ensure its sustainability. In particular, it is very important to study and apply the experience of other countries whose economies had to survive in the conditions of military operations.Документ Economic aspects of enterprise information security(Національний технічний університет "Харківський політехнічний інститут", 2023-05-17) Havrys, Olha O.; Pikalova, Yuliia Y.Masses of information contain personal, corporate and confidential information, so theft can lead to catastrophic consequences for an enterprise, both financially and in reputational terms. In addition to storage, modern archives allow timely reporting and analysis of their contents, and database hacking can be carried out both for information corruption and unauthorized access. Both aspects are extremely undesirable and cause a number of consequences. Information leakage is considered one of the main threats to the stability and competitiveness of the enterprise. In order to promptly take measures that reduce the level of risk, that is, the possibility of data loss or damage, it is necessary to study current threats, analyze the feasibility of countermeasures, and take a comprehensive approach to cyber protection of data warehouses.