Economics&Education

5

Authors: Valentina Djakona

Efficient management of a company’s intellectual capital is ensured based on adequate assessment and continuous monitoring of its development dynamic, and on the identification of growth trends of specific types of intangible assets. It is implemented in the course of the company’s financial and economic activity. In scientific literature, monitoring is defined as “constant observation of any process with the aim of establishing its compliance with desired results or estimations.” The monitoring of a company’s intellectual capital must have the following features: interrelation of objects, subjects and methods of measurement, unified goal and multifaceted criteria base. The systemic approach is the methodological foundation for conducting monitoring. It means the implementation of five stages, including: defining strategic and tactical goals, tasks, functions, terms of conducting, monitoring methods and forming a system of indicators; conducting the monitoring of a company’s intellectual capital; analysing the results; preparing analytical reports; drafting recommendations to increase the value of intellectual capital and preparing management accounting. An important condition for the credibility of monitoring results is the high level of qualifications for analysts who conduct the monitoring and the presence of clearly defined strategic and tactical goals. Having an efficient system to monitor the dynamic of a company’s intellectual capital development is an important condition for the increase of value of intangible assets.

6

Authors: Lyudmyla Tsymbal

The paper examines the factors and indicators of intellectualization of the current stage of economic development. The analysis of innovation policy and intellectual component in developing countries. Determinants and priority directions of development focused on increasing the added value in the medium and low-tech sectors in developing countries.

6

Authors: Igor Yushko

Theoretical analysis of the global banking system concept is made. The principal factors of its financial stability are marked. Closeness and direction of relation are determined, and the quantitative estimate of principal relative indices of the global banking system financial stability is made. The comparative analysis of relative indices of the global banking system financial stability for years 2007 and 2015 permitted to mark principal factors and the key factor for both years, being the return on assets. Increase in the value of this factor evidences the growth of banking management role after the world financial crisis. In view of Basel III tightened requirements with respect to assets management, it is the profit use of bank’s assets that guarantees banking services profits.