Кафедра екології

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https://ekmair.ukma.edu.ua/handle/123456789/12296

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Browsing Кафедра екології by Author "Antoniuk, D."

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    Assessment of lost benefits for nature conservation areas and objects due to war in the post-war recovery system of the country
    (2023) Horoshkova, Lidiia; Vasyl'yeva, O.; Antoniuk, D.; Antoniuk, K.; Horoshkov, S.; Tarasenko, O.
    The study involves an analysis of the existing "Methodology for Determining Damage and the Extent of Losses Incurred by Enterprises, Institutions, and Organizations of All Forms of Ownership Due to the Destruction and Damage to Their Property as a Result of Armed Aggression by Russian Federation, as well as Lost Benefits from the Inability or Obstruction of Economic Activity Implementation" for its application in assessing the lost benefits of the Azov-Syvash National Natural Park. Considering the non-profit nature of the institution’s activities, proposals are developed to improve the Methodology by creating an algorithm for assessing lost benefits for non-profit organizations engaged in economic activities and of significant societal/state importance. Determining the extent of lost benefits was carried out using the following estimation procedures: analysis and determination of the compounding period within which the lost benefit from the asset (property) is considered; calculation of the annual amount of cash flows and conversion into a monthly amount for the entire compounding period; justification of the components of the compounding rate and its determination; determination of the future value of cash flows at the end of the compounding period through compounding these cash flows.
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    Risk management and lost profits calculations of business entities
    (2022) Horoshkova, Lidiia; Antoniuk, D.; Vasyl'yeva, O.; Markova,S.; Filipishyna, L.
    The methodology of lost profits assessment for a business entity as a result of military actions (aggression) has been developed. The methodology includes calculation of business entity`s main operational indicators (groups of indicators) based on the analysis of its financial, accounting and tax reporting. It also takes into account the peculiarities and types of business activity when calculating the lost profits. When calculating the lost profits, it is advisable to take into account the specifics of doing business in various sectors of national economy. Qualified personnel loss and additional training costs play an important role in manufacturing; service sector could make no gain without damage or property loss; agricultural sector is the most vulnerable sector in terms of lost profits caused by the war, as well as the most complicated field to calculate the lost profits due to the large number of impact factors to be taken into consideration.