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Публікація Economic indicators as instruments of the rhetoric of science(Національний юридичний університет імені Ярослава Мудрого, 2019) Timoshenkov, Igor V.; Nashchekina, O. M.; Shkodina, Iryna V.The paper discusses the meaning of economic indicators as of a system of quantitative characteristics describing the functioning and development of an economy. The role and significance of economic indicators both in the system of economic sciences and in eco nomic, political and socio-cultural practices of a society are revealed. The dual nature of economic indicators is exposed. It is shown that, on the one hand, they constitute the in formation base for making and implementing economic and political decisions by eco nomic actors, thus representing a factor that reduces uncertainty and minimizes risks of their activities. On the other hand, economic indicators may give a distorted picture of the reality and/or be used as means of external pressure on actors aimed at realizing not the actors” interests but rather the interests of those who generated the information. Based on that, it is suggested that the most productive methodological framework for examining and interpreting economic indicators is a rhetorical approach to economics. Examples of ap plying the most common rhetorical techniques (devices) for using and interpreting eco nomic indicators are given and discussed.Публікація Institutional Foundations of Ukraine’s Transition to the Green Economy(Sciedu Press, Canada, 2020) Timoshenkov, Igor V.; Babenko, Vitalina; Nashchekina, O. M.; Makovoz, OksanaPossibilities and impediments to Ukraine transition to the Green Economy have been analyzed. The development and improvement of Ukraine environmental law have been determined as the obligatory condition of this transition. The main objectives of the environmental law improvement have been formulated: improving the quality and effectiveness of economic institutions, regulating social relationships in the sphere of environmental protection and assuring the environmental security of society. Codification of Ukraine environmental legislation and adoption of Ukraine environmental code have been characterized as the main way of achieving these objects.Публікація Global and Local Trends in Corporate Social Responsibility Reporting(ТОВ "Планета-Прінт", 2021) Nashchekina, O. N.; Timoshenkov, Igor V.Публікація How much does social responsibility contribute to corporate reputation?(Національний технічний університет "Харківський політехнічний інститут", 2019) Nashchekina, O. N.; Timoshenkov, Igor V.Публікація The impact of financial technology on the transformation of the financial system(Харківський навчально-науковий інститут "Університет банківської справи", 2018) Shkodina, Iryna V.; Timoshenkov, Igor V.; Nashchekina, O. N.Based on our analysis of trends and threats associated with the use of financial technology, we conclude that its implementation increases the complexity of the institutional structure of the financial system. Certain institutional factors earlier regarded by scholars as anomalies that had either none or an insignificant effect on the development of the financial system are now emerging. These factors are becoming increasingly fundamental, and are in fact transforming the financial system. As the result, the established functional relations fail, while new institutions and new interdependences emerge, which leads to certain unforeseen destabilizing consequences. The spontaneity of the process of systemic transformation determines human behavior, that is why it is not always possible to clearly anticipate the outcomes of such transformation. Financial innovations are more difficult to regulate because there are no formal rules established for most of them, and they themselves are so novel that they fall outside the control of regulatory authorities. We believe that in order to prevent potentially adverse effects, it is necessary to strengthen the cooperation between government agencies and financial technology companies for the purpose of developing formal rules and procedures for ensuring the reliability and the security of the financial sector. It is important to work towards increasing the degree of trust and to establish a culture of innovation which would help the participants of financial markets adapt to the rapidly changing financial environment.Публікація Instrumental Approach to Corporate Social Responsibility(НТУ "ХПІ", 2018) Nashchekina, O. N.; Timoshenkov, Igor V.The specificity of instrumental approach to corporate social responsibility is discussed. The potential problems with applying this approach in modern corporations are identified.Публікація Business taxation: a transaction cost theory perspective(Національний юридичний університет ім. Ярослава Мудрого, 2018) Timoshenkov, Igor V.; Nashchekina, O. N.In the paper, the relevance of using transaction cost theory for analysis of different aspects of business taxation is demonstrated. In particular, the transaction cost framework is used for explaining the economic essence of taxes and for analyzing transaction costs arising from the interaction between business and government in the tax sphere. The importance of measuring tax transaction cost is shown and methodological implications are discussed. The results of the Doing Business cross-country surveys related to the relative ease of paying taxes in different economies are analyzed and compared with data of the in-depth country-specific survey «The Costs of Tax Compliance in Ukraine». The relationship between the ease of paying taxes and country’s economic performances is established. Problems underlying the development of a congruent and efficient tax system, meeting the needs and priorities of a certain society are discussed.Публікація How Good Are We at Estimating Barriers to Business? A Close Look at the Ukrainian Business Environment(The International Society for New Institutional Economics, 2006) Timoshenkov, Igor V.; Nashchekina, O. N.Публікація Hard to Bear, Hard to Measure: the Costs of Small Business Legalization in Ukraine(The International Society for New Institutional Economics, 2004) Nashchekina, O. N.; Timoshenkov, Igor V.This study applies the concept of Costs of Exchange to the measurement of the costs of obtaining legal permission to open a small garment firm in Ukraine. The objective is to better understand the prices individuals actually face in Ukraine. The business legalization in Ukraine includes both the state registration and getting of local permits from local authorities. State registration is clearly defined and transparent with low levels of corruption. Unlike the state registration, the complex local permit system is non-transparent and conducive to corruption. The survey data show the opportunity costs of getting permits vary significantly across different owners.Публікація Transaction governance and contractual relations in a transition economy: the case of Ukraine(2002) Nashchekina, O. N.; Timoshenkov, Igor V.The characteristics of a transitional institutional environment are identified and their implications for contractual relations are discussed. Empirical results illustrative of the peculiarities of the Ukrainian business environment and contractual relations in the Ukrainian small business are presented. The interplay between formal and informal arrangements in contractual relations is analyzed. The role of different types of trust in transaction governance is discussed.