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Today, with the Industrial Revolution 4.0, digital transformation is taking place strongly in many different fields. Digital transformation can bring a competitive advantage to enterprises. However, enterprises also spend a lot of money to implement digital transformation. Therefore, whether or not digital transformation increases company performance is always of concern to company leaders. This paper aims to analyse the impact of Digital Transformation on Financial Performance, including Revenue, Profit and ROA in Vietnam. Digital Transformation is represented by the variables Cloud Computing, Big Data Analytics, Artificial Intelligence, and the Internet of Things. We used Google Forms to survey 314 leaders of enterprises in Vietnam. Then, we used descriptive statistics, correlation and regression analysis to analyse the data. Research results show that Cloud Computing, Big Data Analytics, and Artificial Intelligence positively impact financial performance. Enterprises that apply digital transformation have better financial performance than other enterprises. In contrast, there is no connection between the Internet of Things and financial performance. In addition, Firm type and Firm size also affect financial performance. FDI enterprises have higher performance than others, and more giant-sized enterprises have higher performance than others. [ABSTRACT FROM AUTHOR]

The article analyzes double taxation agreements and reveals a number of shortcomings that actually contribute to income shifting. The main shortcomings of the agreements are the application of the principle of residency and the definition of a special mechanism for the payment of passive income. The term "resident" does not have a precise and specific definition. Individuals and legal entities can be residents of many countries at the same time, and identifying a resident's affiliation to a specific country has a high corruption potential. And the determination of the jurisdiction of the enterprise is also carried out according to the concept of "being managed by a resident". In the age of digital technology and the Internet, almost any place on planet Earth can be considered a place of control. Therefore, these concepts should be first and foremost specified in the legislation of Ukraine and applied in all concluded agreements on the avoidance of double taxation. In particular, it is necessary to determine whether the enterprise belongs to the jurisdiction of the state in whose territory it is located (it also applies to subsidiaries with the status of a legal entity). And income taxation is carried out according to the principle of source - income is taxed where the enterprise is actually located, the added value is produced, the salary is paid and the profit is received. The concept of "resident" of the country should be replaced by the more specific concept of citizen. When taxing royalties, a distinction should be made between industrial property and copyright. Industrial property is taxed at the place of its use for obtaining income and is paid from the profit that remains after the payment of taxes, contributions and fees provided for by the legislation of the country of the source of income. The fee for the use of the copyright is paid as a reward. The proposed definitions should be used in all double taxation treaties, although the author sees no need to retain these treaties. Therefore, it is possible to propose to denounce all current agreements of Ukraine on the avoidance of double taxation. [ABSTRACT FROM AUTHOR]

У статті розглянуто сутність категорії податкових преференцій та обґрунтовано ефективність їх ролі в сучасному управлінні доходами в контексті отримання прибутку та забезпечення конкурентоспроможності підприємства. Обґрунтовано вплив державної податкової політики через пропонування податкових пільг та преференцій на результати управлінських рішень розподілу прибутку підприємств. Запропоновано практичну модель інвестицій в обладнання та доведено можливість монетизації податкових преференцій за рахунок прискореної амортизації основних засобів. Практична значущість результатів дослідження полягає в обґрунтуванні інвестицій в сучасне обладнання, прискорена амортизація якого через податкові преференції дозволяє отримати оборотні кошти та приймати ефективні рішення щодо управління доходами для підвищення конкурентоспроможності підприємства.

У статті аналізуються угоди про уникнення подвійного оподаткування та виявляється низка недоліків, які фактично сприяють переміщенню доходів. Основними недоліками угод є застосування принципу резидентства та визначення особливого механізму виплати пасивного доходу. Термін «резидент» не має точного і конкретного визначення. Фізичні та юридичні особи можуть бути резидентами багатьох країн одночасно, а виявлення приналежності резидента до конкретної країни має високий корупційний потенціал. І визначення юрисдикції підприємства також здійснюється за поняттям «перебуває в управлінні резидента». В епоху цифрових технологій та Інтернету майже будь-яке місце на планеті Земля можна вважати місцем контролю. Тому ці поняття мають бути в першу чергу конкретизовані в законодавстві України та застосовуватися в усіх укладених договорах про уникнення подвійного оподаткування. Зокрема, необхідно визначити, чи належить підприємство до юрисдикції держави, на території якої воно знаходиться (стосується і дочірніх підприємств зі статусом юридичної особи). А оподаткування доходу здійснюється за принципом джерела – доходи оподатковуються там, де фактично знаходиться підприємство, виробляється додана вартість, виплачується зарплата та отримується прибуток. Поняття «резидент» країни має бути замінено більш конкретним поняттям «громадянин». При оподаткуванні роялті слід розрізняти промислову власність і авторське право. Промислова власність оподатковується за місцем її використання для отримання доходу і сплачується з прибутку, що залишається після сплати податків, внесків і зборів, передбачених законодавством країни джерела доходу. Плата за використання авторського права виплачується як винагорода. Запропоновані визначення повинні використовуватися в усіх угодах про уникнення подвійного оподаткування, хоча автор не бачить необхідності зберігати ці угоди. Тому можна запропонувати денонсувати всі чинні угоди України про уникнення подвійного оподаткування.

The state of development of the domestic fruit market is considered. It has been established that the main part of their product supply is formed by households and at the expense of imports. Based on the determination of indicators of the sufficiency of food consumption in Ukraine, it was established that the most critical is the provision of domestic demand for fruit. Elasticity indicators for prices, incomes and substitute products were determined. The coefficients of price elasticity of demand and supply show that consumers and producers respond to price changes -- when they increase, demand decreases, and as a result, supply volumes. It was determined that the demand for stone fruits and nuts changes most noticeably when the income of the population varies. The coefficients of the cross-elasticity of the demand for fruits have a positive value. Therefore, there is a direct dependence on the price change for substitute products. [ABSTRACT FROM AUTHOR]

The article provides a comprehensive economic and legal analysis of the position of national minorities in the labour market. To do this, a comparative analysis of the socio-economic and legal status of national minorities is carried out and an analysis of the situation of national minorities in the labour market is conducted while taking into account real and declarative indicators of the level of employment, which were determined by the author's survey and field experiment. It has been proven that discrimination in the labour market is characteristic of certain, but not all, groups of national minorities, in particular, the Roma. It is believed that the efficiency of the labour market of national minorities also affects tax revenues and the distribution of social costs. Ensuring equal opportunities for these groups contributes to the creation of stable social conditions, reducing the costs of social assistance and increasing the efficiency of social capital. The study of the labour market of national minorities also takes into account the importance of socio-economic stability. The main causes of discrimination of representatives of ethno-national groups in the labour market are singled out, and economic and legal measures to stimulate inclusion in the labour market are defined. Through the author's survey and the field method of fictitious questionnaires, the discrimination of certain groups of national minorities in Ukraine, among them Moldovans and especially the Roma, was proven, and it was proved that the unemployment rate in the region provokes an almost proportional decrease in the number of responses from employers from representatives of national minorities. The field of employment was not a significant factor in indicating certain features of discrimination based on the field of the labour market. [ABSTRACT FROM AUTHOR]

This paper examines the effectiveness of grouping agricultural enterprises according to the wheat harvested area and assesses their profitability. We have developed linear and non-linear regression equations to predict the income for said groups of enterprises. The methodology is designed for cases when future market prices are probabilistic in nature. With the help of the developed methodology, it is possible to calculate the necessary production volumes in the conditions of price fluctuations. We have used the Goldfeld–Quandt parametric test to test the model for heteroscedasticity. Calculations show that agricultural holdings are indeed inefficient, and preference should be given to enterprises with medium crop areas. Application of the Lagrange multipliers method when solving the problem of agricultural enterprise optimization makes it possible to increase profitability. The case of price risk, when future market prices are not deterministic, is considered. Therefore, it is necessary to be guided by two criteria when making managerial decisions: to maximize the expected total net income and to minimize the variance of the total net income. [ABSTRACT FROM AUTHOR]

The article examined the dependence of sow productivity, the growth rate of suckling piglets, their weight at transfer to rearing, the consumption of precursor feeds, and their costs on dry and liquid feeding systems for piglets in the suckling period. The dependence on feed costs for piglet feeding, veterinary drugs for prevention, and the costs and profitability of piglet rearing in these feeding systems were analyzed. It was found that the use of the liquid milk replacer Opticare Milk helped to improve the survival rate of piglets up to weaning by 7.5 %, increase their number in the sow's nest at this time by 7.0 %, increase the average daily growth of suckling piglets by 20.4 %, increase the absolute weight gain by 19.8 %, increase the weight of the piglet litter at weaning by 22.0 % and increase the individual weight of the piglets at weaning by 14.7 % compared to piglet litters fed dry granulated starter provide Superior Neonatal. Multiple fertility, high fertility, and litter weight of piglets at birth did not depend on how piglets were fed during the suckling period. With liquid feeding of suckling piglets, the proportion of piglets with diarrhea decreased by 12.20 % and the costs for the prevention of gastrointestinal diseases increased by 58.5 %, the costs for the treatment of gastrointestinal diseases by 55.4 %, and the veterinary costs for rearing a piglet during the suckling period by 53.8 % compared to analogs with dry feeding. To 1 kg of gain, these costs increased by 33.1 % due to prevention and 28.4 % due to treatment, resulting in a 28.5 % overrun of the total costs for treatment and prevention. In general, the costs for feeding and medical and preventive measures increased by 157.8 % per animal and 122.2 % per 1 kg of gain compared to dry feeding. At the same time, under the liquid feeding system for suckling piglets, the cost of keeping a sow per weaned piglet fell by 6.00 %. The proportion of these costs per piglet decreased by 21.6 %, and the cost of keeping a sow per 1 kg increased. Still, the cost of a piglet at weaning increases by 13.2 %, the cost of 1 kg live weight of piglets at weaning increases by 5.6 %, the share of feed and veterinary components in the cost of rearing a piglet increases by 9.1 %, and by 3.4 %. At the same time, the market value increases by 14.7 %, the income from rearing a piglet rises by 17.9 %, and the profitability of rearing a piglet increases by 1.95 %. [ABSTRACT FROM AUTHOR]

Purpose. To identify patterns of return on investment in human capital in the IT industry of Ukraine through a quantitative assessment of the relationship between the income of IT specialists and the experience and other characteristics of the specialist and the company, as well as the formation of relevant recommendations. Methodology. The empirical basis of the study was a survey on the salary of IT specialists in Ukraine conducted in December 2022. The methodological basis of the study was general scientific and special research methods, in particular, the method of ab)straction (to focus on the main determinants of the formation of IT specialists’ income), induction (to extrapolate the patterns found in the sample to the entire IT industry of Ukraine), economic mathematical modeling (for the construction of a multiple regression model that reflects the patterns of influence of factors on the income of IT specialists that exist in reality). Findings. It was established that among IT specialists people are predominant with little work experience (up to 5 years). The effect of experience on the growth rate of income has a decreasing non-linear nature, while the most noticeable increase in income is observed during the first years of work in the specialty. It was found that the highest-paid IT professionals are software development engineers, managers at various levels, and quality assurance engineers. It has been proven that the level of English proficiency has a positive effect on income. A higher level of remuneration for the work of IT specialists in product companies and startups compared to outsourcing or outstaffing companies has been established. Originality. It has been revealed that the relationship between the income of IT specialists and their work experience, profession, level of English language proficiency, and company type. Practical value. The applied value of the study lies in the ability to predict the income of IT specialists. The formed recommendations can be used in the activities of IT companies in terms of improving financial control over the spending of funds for the payment of services of IT specialists, assessing the feasibility of investing funds in personnel development, as well as substantiating the planned indicators of changes in the costs of paying for the services of IT specialists. [ABSTRACT FROM AUTHOR]

Стаття присвячена дослідженню дефініцій категорії «прибуток підприємства». Проаналізовано основні тлумачення прибутку у світових вчених та українських економістів і проведено еволюційну парадигму, що обґрунтовує мінливий розвиток різних точок зору у прив’язі до рівня розвитку економічної системи, у якій функціонують підприємства. Визначено основні чинники, що впливають на розмір прибутку, зважаючи на те, як він трактується у різних економічних школах. Розглянуто взаємодію чинників, що впливають на прибуток та їхній вплив на його розмір та стабільність. Виокремлено і проаналізовано найперспективніші напрями удосконалення тлумачення прибутку зважаючи на виклики сучасності у розрізі економіки екологічного розвитку.