ФОРМУВАННЯ МАРКЕТИНГОВОЇ СТРАТЕГІЇ ВИХОДУ ПІДПРИЄМСТВ СФЕРИ ПОСЛУГ З ПІСЛЯ ВІЙСЬКОВОЇ КРИЗИ

Service Sector Growth in China and India: A Comparison Yanrui Wu Since the early 1990s, the world has witnessed the spectacular growth of the economies of China and India (averaging 10.2 and 6.2 per cent annually from 1992 to 2005, respectively).1 Associated with this growth has been the dramatic development of the service sectors in the two Asian giants.2 However, a comparison of China's and India's economic structures demonstrates that the role of the service sector (or, the tertiary sector as it is known in China) is very different (see Figure 1). In India, the service sector has become the dominant contributor to the Indian economy, accounting for 54.2 per cent of GDP in 2004.3 The success in this sector is regarded as "India's services revolution".4 In China, however, the service sector has lagged well behind the manufacturing sector (or the secondary sector, according to Chinese terminology), though its role in the economy improved slightly in the last 15 years. From 1990 to 2004, the service sector as a proportion of China's GDP increased modestly from 34.3 per cent in 1990 to 40.7 per cent in 2004. Why have the two countries taken very different trajectories in developing their service economies? What are the implications for future development in the two Asian giants? Which factors affect demand for services in China and India? These are some of the questions which are investigated in this paper. To date there have hardly been any comparative studies of services in China and India. However, several studies have focused on the service sector in the individual countries. For example, Gupta and Mohan both examine productivity in the Indian service sector in comparison with other [End Page 137] Click for larger view Figure 1 GDP Shares by Sector in China and India, 1978–2004 [End Page 138] Asian economies. Chanda discusses service trade in the world, particularly in India, and its implications for the World Trade Organisation (WTO) negotiations in services, while Gordon and Gupta present a detailed study explaining India's service growth in the past decade.5 Examples of studies on China include Li and Hou who produced an edited volume on China's WTO entry and the implications for the service sector, Jiang who edited a book focusing on growth and structural changes in services with some marginal coverage of international comparison, and Li who conducted a comprehensive investigation of China's service sector.6 Thus, it is the goal of this study to extend the existing literature by comparing the growth in and demand for services in China and India. First there is a brief review of developments in the service sector in China and India. This is followed by a discussion of the determinants of the demand for services. Three empirical models are employed to examine the factors affecting demand for services internationally, as well as in China and India. Subsequently, the article discusses the growth outlook for services in the two countries. The final section summarises the findings. Service Sector Development Following the conventional classification, an economy is divided into three sectors, that is, agricultural (or primary), manufacturing (or secondary) and service (or tertiary). The agricultural sector consists of farming, forestry, animal husbandry and fisheries. The manufacturing sector is composed of mining, [End Page 139] construction and manufacturing.7 All other economic activities which are not covered by the agricultural or manufacturing sectors are broadly defined as services and hence belong to the service sector. They include services provided for the agricultural sector, activities associated with the supply of water, electricity and gas, transport and communications, wholesale and retail trade, finance and insurance, business and personal services, and community and social services. Services can be broadly distinguished between two types, that is, old and new. The old or traditional services include petty trading, domestic services, catering and hotel services. The new services are generally associated with communications, business and legal...

The study aims to show the extent to which the government sector in Iraq uses managerial accounting innovations, the most important of which being VCA - Value Chain Analysis, TDABC – Time-Driven Activity-Based Costing Method, BM – Benchmarking Method, TC - Target Cost Method, SWOT – Strategic Analysis Method, while indicating factors that hinder their application. As the application of these methods leads to the development of accounting information systems in a manner that ensures rationalization of costs and strengthening control over them, and the provision of appropriate information that contributes to rationalizing the correct administrative decisions, a questionnaire was prepared for this purpose and distributed to 500 account and production managers in governmental sectors in Iraq as well as the industrial, agricultural and service sectors. The study found that the government sector in Iraq applies some of these methods, but in a limited manner, as a result of constraints that limit the use of these methods

The article explores investment opportunities available for entrepreneurs who wish to start a business in Ukraine despite the ongoing conflict in the country. The authors discuss the challenges faced by startups and investors in the context of war and the instability of the economic sector, such as access to financing, infrastructure, and talent. The study examines potential investment sectors in Ukraine and key legal aspects relevant to investing in the country. The aim of the research is to highlight and understand the peculiarities, challenges, and opportunities that arise for businesses during a military conflict and in the post-conflict period. To achieve this goal, the authors have formulated the following objectives: to study the characteristics of the war and post-war state and their impact on the business environment, markets, and investment climate; to identify potential investment opportunities for businesses in the context of the war and post-war state, including infrastructure restoration, economic recovery, development of new markets, etc.; to identify key risks and obstacles that affect the investment process and business development in the conditions of war and post-war state. Ukraine offers a range of investment opportunities for both local and international investors. An important factor is its strategic location between Europe and Asia, a market full of potential, and abundant natural resources, which makes it highly attractive for investment. The country also has a robust IT sector and a highly skilled workforce with technical and innovative knowledge to create and develop a favorable economic environment. The Ukrainian startup ecosystem is prepared to address challenges and enhance the opportunities that have been gained. A scientific article on this topic can become a valuable source of knowledge and information for researchers, business leaders, investors, and policymakers who are interested in understanding and utilizing investment opportunities in times of war and post-war conditions. Key words: management, business, investments, opportunities, war state, post-war state.

The purpose of the study is to summarise and present the main advantages of digitalisation as a factor in the development of organisations, in particular in the service sector. Research methods. The study used such general scientific research methods as generalization and systematisation (to distinguish approaches to the definition of digitalisation from previous studies), observation, analysis and synthesis (to specify the benefits of digitalisation in the activities of organisations), which allowed the authors to analyse the concept of “digitalisation” in the context of its impact on the development of service sector enterprises. The scientific novelty of the study is to highlight and actualize the main advantages of the impact of digitalisation on the development of the service sector. Conclusions. The current challenges facing the development of the service sector require enterprises and organisations to act following current market conditions, such as globalization and digitalisation. That is why digital transformation or digitalisation is becoming a priority area of their development. It is found that, in general, digital transformation is understood as the process of integrating digital technologies into all areas of business, which is manifested in fundamental changes in how business operates and how it brings value to consumers. It is determined that digitalisation is inherent in virtually every sphere of human activity, especially in the service sector and the provision of various services, as the Internet plays an important role and has a significant impact on the daily activities of service users around the world. Digital transformation helps to increase the efficiency, effectiveness, sustainability and innovation of service offerings by developing and delivering new types of services, engaging customers in the processes of creating and delivering services and improving their quality, etc. The article also examines such motivational factors for the transformation of various business structures as changes in consumer behaviour and expectations, digital shifts in companies, and changes in the competitive environment. It is established that the most active digitalisation is taking place in the public services sector. An example of such a transformation is the introduction of the Diia portal, which allows most of the needs of citizens and businesses to be met with electronic services. Digital transformation processes are also observed in education, healthcare, real estate, construction, finance, etc. The article highlights the main advantages of digitalisation as a factor in the development of the service sector, including improving the efficiency of communications with consumers, modernising information and communication technologies, expanding competitive advantages, improving the quality of services, optimising production costs and implementing improved business processes, developing digital literacy, developing the production of digital products and services, creating a positive image of the organisation in the market, etc. Digital transformation is one of the biggest trends of the 21st century, affecting a significant number of organisations moving forward.

Due to the advancement of informatization and adjustments in industrial structure, the service sector has emerged as a crucial foundation for numerous developed nations. However, in comparison to industrialized nations, the service sector in China does not contribute much to the country’s GDP. China, as a developing nation, still requires foreign capital inflows to assist in reducing the disparity and fostering the growth of its service sector. Hence, pinpointing the crucial variables, particularly digitalization, that impact the entrance of FDI will expedite the enhancement of the sector’s development level as well as economic growth and transformation. This study applies the ARDL econometric model to analyze the factors that influence FDI inflows in China’s entire service sector. Yearly data from 1992 to 2021 is utilized. The findings show that market size, unemployment rate, and the degree of digitalization have substantial effects on the inflow of FDI in China’s whole service sector, as well as in the specific industry of wholesale and retail trade, both in the long- and short-run. The residuals of the error correction model indicate that the coefficients in both models are stable. To encourage FDI inflow, the government and policymakers can improve market economy reform and stimulate the expansion of additional employment opportunities for labor. Simultaneously, it is necessary to augment funding for R&D and foster innovation in the fields of technology. It is crucial to prioritize the advancement of high-tech and knowledge-driven sectors.

It is argued that the development of small economic enterprises is vital for transitioning economy (Gibb 1993; Gibb and Haas 1996). Small businesses provide an outlet for many specialized workers to start their own firm, thus providing foundation for newly transitioning economy (Erutku and Vallee 1997). This philosophy has led to a very substantial growth of the micro-small business sector over the past half-dozen years (Charap, quoted in Gibb 1993, p.461), and this growth is the reason for the expansion of many new firms, particularly in the service sector (Gibb 1993). Tourism development is playing strong role in the service sector boom. Research suggests that the industry can be an area of high growth during economic transition, due to the low requirements of human capital needed to gain entry (Szivas and Riley 1999). Academics have become interested in studying the interaction among firms, both large and small. Network theory, as applied to the business world, views businesses as spatial nodes and the interactions between them as linkages. Most academic literature on this topic is focused on manufacturing. A very small literature exists on the use of networks in the service sector, and even less on the sector. The greater attention to the manufacturing sector in networking studies is probably due to the historical importance of manufacturing in global economic development (Roehl 1998). However, with the service sector playing more prevalent role in the global economy, research pertaining to service sector networks is growing (Afford 1998; Echtner 1995; Roehl 1998; Selin and Meyers 1998; Shaw and Williams 1998). Whereas manufacturing firms network mainly for the purposes of resource and product development, service firms tend to enter partnerships more for marketing and training purposes. Afford (1998), for example, focuses on how regional tourist boards seek to establish market position, and how they benefit from networking with other sectors of the industry. Selin and Meyers (1998) investigate network usage by examining regional public/private association between agencies and public land management bureau. The goal of this article is to combine the fields of small business behavior, transition economies, and development. Specifically the reorganization of the industry within transition economy and the usage of networks by small businesses will be analyzed in case study of the Slovak Republic. Geographic differences between these small businesses and their use of networks will be an underlying theme of this research. Tourism in East Central Europe in the 20th Century East Central Europe is currently in political and economic transition. The post-WW2 adoption, and in most cases the recent dismissal, of communist ideology, will be briefly discussed within framework. The century will be divided into three periods: pre-social tourism, tourism, and post-social tourism. According to Vuoristo (1981), demand for in East Central Europe was relatively low before the 1950s. This was in part due to low disposable income among the local population and lack of interest from outside the region. A few exceptions existed, however, such as the isolated spa resorts found in East Central Europe that catered to the wealthy west Europeans and nobility. Thus, during this period domestic was almost nonexistent, and international tourists were few and spatially concentrated in spa regions. During the communist era, tourism's potential was eventually realized, demanding need for the formation of state-controlled agencies to administer activities (Kreck 1998). Domestic tourism, which was stressed over international tourism, was seen as necessary activity for the working masses, and has been dubbed social tourism in the literature (Allcock and Przeclawski 1990; Hall 1993, 1991). …

The article aims to determine the role of accounting policy in the effective management of economic activity in the modern dangerous conditions of the life of the enterprise. The accounting system must be formed on a balanced and modernized accounting policy, The scientific value of the obtained research consists in the addition of methodological principles, a renewed set of rules and procedures that take into account the risks of the war and post-war state, regulate the modern order of observation, fixation of processing and generalization of the movement of fixed and circulating assets, production process, monetary relations, determination of the size of the damage and formation of indicators of economic activity. The accounting policy regulates the activity of an economic entity and is a model of the accounting and analytical process, considering the risks and challenges of the internal and external environment. The economic essence and procedure of development of accounting policies by enterprises of Ukraine are revealed. The definition of accounting policy is proposed as a set of methods, principles, procedures, organization and accounting, preparation and presentation of financial statements, which are chosen by the economic entity independently, taking into account the peculiarities of its activity and affect the efficiency of its activity, and are reflected in the order on accounting policy. As a result of the research, the factors affecting the formation and development of accounting policy were revealed, the components of accounting policy and the main approaches of its provisions were presented, the principles and critical elements of accounting policy were systematized, the reasons for the change in accounting policy under martial law conditions and their reflection in accounting were substantiated. Conclusions. Studies have established that the economic security of the enterprise is influenced by general approaches to the formation of accounting policy, as well as the methods of the selected accounting policy and accounting assessment in the conditions of martial law. The accounting policy in the context of the economic security of the enterprise should contribute to the formation of the enterprise's development strategy for the long term, be one of the tools for managing costs and financial results, strategic planning, insuring the enterprise against dangers and threats of significant loss of funds, managing the amount of accrued taxes, practical resolution of contradictions in regulatory acts from accounting and reporting, a source of methods for evaluating and accounting for financial instruments and restoring sustainability in the future. Keywords: accounting, security, accounting policy, risks, accounting of the consequences of war, video and photo recording, direct material damage, damage assessment, order on accounting policy, organization of accounting, inventory, agrarian business

This chapter examines how information and communication technology (ICT) and working anywhere was adopted in a not-for-profit aged care organization in Australia. The aged-care and services sector has grown over the last decade leading to shortages of skilled and experienced workers. At the same time, the sector is dealing with significant changes relating on how services are funded, an increase in competition from both not-for-profit and for profit providers, a rise in demand for services, changes in technology as well as variations in government regulations Using ICT to streamline operations, communicate and collaborate has become critical for delivering efficient and effective services in both residential aged care and community care sections of the aged care and services sector. The not-for-profit case study in this chapter shows how a first mover in ICT adoption and utilizing working anywhere (telework) can support cost savings, provide the ability to respond to the changing regulatory environment as well as attract, recruit and retain skilled and experienced workers.

This study was done to evaluate the validity of an information sharing linkage scale which will be used for small and medium enterprises (SMEs) in service sector. Content validity is evaluated by six experts in the field and quantified as content validity index (CVI). Content validity assessment is inclusive of four rating criteria which are relevance, clarity, simplicity and ambiguity. All items that fulfil the criteria of content validity index which isat least0.75 are usable for research instrument. The final version of linkages was improvised in 35 items with 3 factors for information sharing linkage i.e. customer linkage, supplier linkage, and internal linkage; 2 factors for firm performance i.e. operational performance and financial performance.

The relevance of the investigated problem lies in the need to provide primary psychological assistance to military personnel and other victims of the Russo-Ukrainian war at its current stage, because psychological problems are occurring in an increasing number of people, in particular in the territory of Kharkiv and Zaporizhzhia. The purpose of the article is to determine the specifics and stages of providing psychological assistance, as well as consultations to victims of the war, primarily to the populations of Kharkiv and Zaporizhzhia, which are located within the war zone. In the course of the research, a set of methods was used, namely analytical, graphic and synthesis methods. The main results of the conducted research should be considered the established features of providing assistance to the affected part of the population, which was at the epicentre of combat events in the Kharkiv and Zaporizhzhia Oblasts, as well as specific actions that prevent the deterioration of a person’s psychological state during the war. Identified were the factors needed to provide psychological assistance for thevarious population specifics, taking into account aspecvts such as gender, age, as well as the person’s degree of psychological deterioration. The practical significance of the results of this academic paper lies in the development of an algorithm of actions for providing psychological assistance to Ukrainians during the state of war in the country, as well as conducting the necessary actions and consultations to improve the psychological state of the population affected by the war from specific cities. The results of the study can be used as an example to provide consultations and conduct to the population of other regions of Ukraine and beyond in real time. In addition, the results can be a helpful tool for establishing recommendations for improving mental health in conditions of war.

The article examines the features of the formation of strategic guidelines for the innovative development of industrial enterprises, taking into account the economic and security crisis in Ukraine. It is noted that the implementation of such guidelines is carried out within the framework of the formation of innovative development strategies, which prompted the study of the stages of strategy development and approaches to their formation. The types of innovative strategies that are currently most widely used among enterprises are analyzed. It is substantiated that the choice of strategic guidelines depends on the resource capacity of the enterprise and the factors of influence of the external environment on its functioning. It is argued that, depending on the resource capabilities of the enterprise and its competitive positions, the formation of strategies should take into account the strengths and opportunities to activate innovative development. It is analyzed that in conditions of economic instability and a difficult security situation, industrial enterprises of Ukraine face a number of problems related to the lack of project financing, lack of intellectual and human resources, and the complication of logistical flows, which affects the ability of enterprises to carry out their production activities. The main approaches to managing the development of a strategy for the innovative development of industrial enterprises are studied, with their advantages and disadvantages being highlighted, since it was substantiated that the implementation of strategic guidelines is carried out in the form of enterprise strategies. It is proved that the activation of the innovative development of industrial enterprises in the conditions of digital transformation is not possible without comprehensive state support, since it is the state that forms a favorable climate for attracting investors, developing international cooperation, and expanding the export potential of the industry. It is substantiated that an important direction in the industry aspect is the formation of appropriate effective interaction at all levels (state, regions, local authorities, scientific and educational institutions with enterprises) to establish partnership relations that will contribute to the activation of innovative development of enterprises and the industry.

Sustainable environmental performance: A cross-country fuzzy set qualitative comparative analysis empirical study of big data analytics and contextual factors

CO2 emissions in the global supply chains of services: An analysis based on a multi-regional input–output model

The article substantiates the key characteristics of intellectual capital formation and its priority importance for IT services enterprises. For IT services enterprises, intellectual capital constitutes the main share in resource provision, since without it it is impossible to create high-quality products and services that meet modern market requirements. Intellectual capital directly affects the ability of IT services enterprises to innovate, increase profitability and maintain a high level of competitiveness. The need to use methods of intellectual capital formation that take into account the peculiarities of the IT services sector and modern trends in knowledge accumulation, learning and self-development, strengthening intellectual leadership, expanding skills and competencies is emphasized. According to this approach, the goal and objectives, tools and means, target audience, expected results and risks of implementing the following methods of forming intellectual capital are highlighted: knowledge management, talent management, personalized learning and intellectual development, innovative modeling of motivation and teamwork, development and use of emotional intelligence, creation of cross-functional teams and collaboration, implementation of a culture of continuous improvement, personnel analytics, adaptive leadership, integration of intellectual resources into innovative developments, corporate training. It is proven that intellectual capital, as a set of knowledge, experience, innovative ideas and creativity, is an important resource for achieving competitive advantages of an enterprise in the IT services sector. However, its formation depends not only on existing technologies or training methods, but also on the ability to constantly update knowledge and skills in response to external and internal challenges. The formation of intellectual capital requires taking into account a number of factors and trends that often have an unpredictable impact on the development and functioning of enterprises, especially in the field of IT services. The peculiarity of the IT sphere is that intellectual capital is not only a necessary resource, but also the main product that enterprises offer on the market.

This article deals with the theoretical foundations and conceptual thesis of forming a strategy for innovative development of the machine-building industry enterprises. Various approaches of national and foreign authors to the definition of “innovative development” and “mechanism” are presented and analyzed. To identify the priorities of engineering enterprise innovative development, this research describes the main stages of forming a strategy for innovative development of the machine-building industry enterprises, taking into account regional innovation opportunities, which is based on a subjective and objective assessment of the state of innovative activity of industrial enterprises as well as identifying factors that stimulate and hinder the innovation process.