Факультет "Економіко-гуманітарний" ДІІТ (раніше ф-т "Економіка та менеджмент на транспорті" та ф-т "Гуманітарна освіта та робота з іноземними студентами")

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http://crust.ust.edu.ua/handle/123456789/9443

ENG: Faculty "Economics and Faculty Humanitarian" (Faculty "Economics and Management in Transport" and Faculty "Humanitarian Education and Foreign Students" renamed the 2014)

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Comparison of Tourist Traffic by Railway and Automobile Transport and Methodical Approach to Determining the Costs of Such Transportations
(НВП ПП «Технологічний Центр», Харків, 2017) Barash, Yuriy S.; Hnennyi, Oleh M.; Martseniuk, Larysa V.; Charkina, Tetiana Yu.
ENG: The article aims to systematize the advantages and disadvantages of railway and automobile tourism and develop efficient areas of their use in this context. Moreover, the authors set a goal to develop a methodical approach to determine the costs of the company that will organize transportations on the specific tourist route. Studies have shown that tourist traffic by railway transport has high potential, provided that it will use modern comfortable rolling stock and have in its structure not only the cars for tourist transportation, but also dining car, casino car, disco car (during the day game car for kids) and others. The above mentioned set of cars should be recommended for cruise travel with a period from 8 to 28 days, for shorter journeys the tourist train may not include casino car, disco car (during the day game car for kids) and others. The final choice of tourist traffic should be justified by economic calculations using the method proposed by this article. The approach is based on accounting all complex of costs associated with the technological process of tourism services. It includes the costs for the process of transportation itself, delivery of additional services of infrastructure and rolling stock owners, pay for transfer transportations, services of hotels, restaurants, cafes, travel agencies, advertising organizations and own costs of travel company. It makes possible to determine the costs of travel package more accurately, taking into account the demand for this type of tourist traffic.
Economic Efficiency of The High-Speed Trains Running in Ukraine
(Дніпропетровський національний університет залізничного транспорту імені академіка В. Лазаряна, Дніпропетровськ, 2014) Barash, Yuriy S.; Polishko, Tetiana V.; Momot, Alla V.
EN: Objective. To develop methodology of determination of the high-speed running cost effectiveness in Ukraine. Methodology. Economic justification of the high-speed running appropriateness in Ukraine is the investment project, providing stage-by-stage investments into construction that will give the possibility to obtain annual revenue from the passenger transportations. For such problem solving, there is applied net present value that may be obtained by the Railway Transport of Ukraine or newly established companies during the project execution and upon its completion. Results. On the base of the carried out analysis one may state that there is developed complex method of the high-speed trains construction and operation effectiveness definition with consideration of infrastructure, rolling stock, etc., value. Scientific novelty. There is proposed the scientific approach to definition of the high-speed lines construction and operation economic effectiveness that specifies principles of their construction value definition, calculation of the rolling stock units quantity, optimizes calculations of revenue and expenditures in the context of competitive advantages and influence of external factors on the company activity that will give the possibility to increase the feasibility of the managerial decisions and economic effectiveness of the high-speed transportations. Practical relevance. Consideration of the abovementioned features increases feasibility of the managerial decisions as to high-speed transportation functioning effectiveness ensuring.
Methodical Approach to Defining Infrastructure Component of the Costs for the Particular Passenger Train Traffic
(Дніпропетровський національний університет залізничного транспорту імені академіка В. Лазаряна, Дніпропетровськ, 2015) Barash, Yuriy S.; Kravchenko, Khrystyna V.; Zianchuk, М. F.
EN: Purpose. In the scientific paper a methodical approach concerning determining the infrastructure component of the costs for traffic of the particular passenger train should be developed. It takes into account the individual characteristics of the particular train traffic. Methodology. To achieve the research purposes was used a method which is based on apportionment of expenses for the traffic of a particular passenger train taking into account the factors affecting the magnitude of costs. This methodology allows allocating properly infrastructure costs for a particular train and, consequently, to determine the accurate profitability of each train. Findings. All expenditures relating to passenger traffic of a long distance were allocated from first cost of passenger and freight traffic. These costs are divided into four components. Three groups of expenses were allocated in infrastructure component, which are calculated according to the certain principle taking into account the individual characteristics of the particular train traffic. Originality. The allocation method of all passenger transportation costs of all Ukrzaliznytsia departments for a particular passenger train was improved. It is based on principles of general indicators formation of each department costs, which correspond to the main influential factors of operating trains. The methodical approach to determining the cost of infrastructure component is improved, which takes into account the effect of the speed and weight of a passenger train on the wear of the railway track superstructure and contact network. All this allows allocating to reasonably the costs of particular passenger train traffic and to determine its profitability. Practical value. Implementing these methods allows calculating the real, economically justified costs of a particular train that will correctly determine the profitability of a particular passenger train and on this basis it allows to make management decisions on amendments to the existing schedule. Also, the cost of using the infrastructure for a particular train and its profitability can be determined with the help of PC due to this method.
Methodological Approach to Determination of Certain Suburban Passenger Train Effectiveness
(Дніпропетровський національний університет залізничного транспорту імені академіка В. Лазаряна, Дніпропетровськ, 2014) Barash, Yuriy S.; Snachov, Mykola P.; Matusevych, Oleksii O.; Kravchenko, Khrystyna V.
ENG: Objective. To develop the method of certain suburban passenger train effectiveness determination. Methodology. To solve such problems there is proposed new method, developed on the base of the marginal revenue concept with application of diagram method. This method will give the possibility to define reasonable areas of suburban trains running for considerable reduction of suburban transportations unprofitableness. Results. On the base of the carried out analysis one may state that in this paper there is developed the method of definition of effectiveness of functioning of certain suburban train that will give the possibility to reduce unprofitableness of the suburban communication at the territory of Ukraine. Scientific novelty. There is improved the methodological approach to determination of optimal areas of suburban trains running at the account of establishment of rational length of route, depending on average passenger travels distance and their average number within the accounting year, that will give the possibility to considerably reduce operational expenditures and to increase transportations effectiveness. Practical relevance. Introduction of mentioned methodology for determination of optimal suburban trains running areas will give the JSC Ukrainian Railway Lines the possibility to considerable reduce the unprofitableness of suburban transportations, and local power authorities at the level of city executive board and oblast – to reduce payments for services of the suburban companies or RPCH.
The Origin of the Crimean Karaims and Transformations of Karaism in the Hermeneutic Eircle of History Interpretation
(Дніпровський національний університет імені Олеся Гончара, Дніпро, 2020) Barash, Yuriy S.; Vlasova, Tetiana I.; Martseniuk, Larysa V.; Charkina, Tetiana Yu.
ENG: The aim of the article is the conceptual reconstruction of the origin of the Crimean Karaims as an ethnic group and determination of the factors which played the main role in the formation of their faith – the Karaism. The actual topicality of the theme under analysis is stipulated by the definite factors, which are of both ethnic and religious origin. At present there still happen fervent academic debates that make the borderline between two opposing scientific approaches concerning the key issues of the Karaims’ origin and their faith. The opponents – or the proponents – of both scientific trends are claiming that the problem is «absolutely and fully» solved, but this very fact speaks for the evidence of its definite ambiguity in solving the problems of theory and in approaching the issues of research. The methods. The methodology, used in the article, is stipulated by the specific features of the research object, which calls for the complex interdisciplinary analysis including both the approaches of the hermeneutic interpretation and the comparative historical methods. The interdisciplinary dialogue serves its goal in this paper, involving different academic subjects in one attempt at the «whole» analysis. This methodology is so important in this case because the objective covers the analysis of the «generalized» vision of the wide problematic field. The latter includes historical-comparative methods, hermeneutic approaches, deconstruction techniques, etc., which can help history and theology communicate in the mutually beneficial dialogue. The main results. The research of the ethnic origin of the Crimean Karaims in the context of the transformations of their faith – the Karaism reveals the ambivalent interpretations of their history and worships. The authors’ conception confirms the hypothesis of the Karaims’ origin as the Turks and substantiates the idea of the Biblicism as a source of their faith. The Concise Conclusion. The Crimean Karaims (Karai) being the Tengrianists before the Ist century A.D. then adopted the pure Biblicism through the Crimean local ethnic groups. Anan’s teaching having complemented the Biblicism did not change its main ideas. The practical meaningis connected with the accentualization of the scientific interest in the historical heritage of the nonnumerous ethnic group – the Karaims under the conditions of the «risks» and «threats» of the globalization processes. The «project» of Man has been constructing the system of values for thousands of years, and nowadays the critically minded postmodern man or woman cannot be free from the absolutes of faith, from the ultimate concepts of philosophy. And namely at this historical stage those obvious criteria can help the postmodern person to perceive that moral law that is the intrinsic value of the human being. The originality. The research problems have not been yet the subject of the special investigation in the Ukrainian science. The scientific novelty. The foundation of the Karaims’ religion is the Biblicism which had come into existence 500 years before the Judaism appeared as the worship. Thus, the Karaism cannot be considered a sect of the Judaism. The type of the article. The research is mainly an analytical one with the inclusion of the historical and theological reviews of the contemporary approaches to the theme under analysis.
Principles of DEtermining the Basic Functions of Railway Hubs
(Kaunas University of Technology, Lithuania, 2018) Barash, Yuriy S.; Bobyl, Vladimir V.; Charkina, Tetiana Yu.; Bozhok, Nataliia O.; Chornovil, Olena V.
ENG: Goal. During the past two years the question about creation of passenger transportation hubs has been raised at the conferences held by Ukrzalisnitsya (Ukrainian Railways). And it became evident that every specialist has a different understanding of the concept. At the moment, several railway junctions for the passenger hubs have been chosen. These locations are Kiyiv, Kharkiv, Dnepr, Lviv and Odesa. The developers’ goal is to set functions of these hubs and to improve them due to optimization of train schedule, shortening of trip time and providing passengers with comfortable conditions. Results. The work analyzes the existing functions of railway stations and provides a list of some new functions that can be introduced to transform existing stations into railway transport hubs. Practical significance. The implementation of the new passenger transportation junction functions listed in the work will allow the management of the Ukrainian Railways to provide additional facilities for passengers and improve the quality of services due to train schedule optimization, reducing travel time, providing additional transfer services for passengers and baggage as well as shopping and entertainment services.
Specific Character of the Crimean Karaims’ Origin and their Faith Transformation in the Hermeneutic Circle of History Interpretations (preprint)
(Дніпровський національний університет ім. О. Гончара, 2019) Barash, Yuriy S.; Vlasova, Tetiana I.; Martseniuk, Larysa V.; Charkina, Tetiana Yu.
ENG: Annotation. The study of the origins of the ethnos of the Crimean Karaites in the course of the formation of their faith - Karaism requires its accentuation due to the unconscious interpretation of the history of this small ethnic group, ambivalently represented in the works of scientists representing different spheres of humanities. Objective. Conceptual reconstruction of the emergence of the ethnos of the Crimean Karaites and the determination of the factors that play a major role in the formation of their faith - Karaism. The research methodology is based on the specifics of the object, which requires an integrated interdisciplinary approach involving both hermeneutic interpretation methods and a comparative historical approach. The main results of the work as an analytical study are connected with the confirmation of the hypothesis of the ethnos of the Crimean Karaites as Turks and the substantiation of the author's hypothesis about the origins of their faith - Biblism. Findings. Crimean Karaites (Karai), being up to 1 in AD Tengrians, later through local Crimean ethnic groups, adopt pure bibliism. The teaching of Anan only supplemented biblism without changing its main idea. Scientific novelty. The basis of the Karaite religion is Biblism, which arose 500 years before the appearance of Judaism, therefore Karaism cannot be considered a sect of Judaism. The practical significance is connected with the accentualization of scientific interest in the historical heritage of a small ethnic group - the Karaites under the conditions of “risks” and “threats” of globalization processes.
Ways to Overcome The Problems of Intangible Assets Accounting of The Ukrainian Enterprises
(Дніпропетровський національний університет залізничного транспорту імені академіка В. Лазаряна, Дніпропетровськ, 2014) Barash, Yuriy S.; Bulhakova, Yuliya V.; Bozhok, Nataliia O.; Holovko, A. P.
EN: not have a material form. Using intangible assets (IA) is performed the capitalization of enterprises, i.e. the conversion of their capacity in the market outcome. Improvement of intangible assets accounting will enhance the competitiveness of Ukrainian enterprises. Purpose of the article is identification and justification of improvement areas of intangible assets accounting by means of the study and use of the foreign countries experience, taking into account the specific conditions of Ukrainian enterprises activity. Results. The paper analyzes the characteristics of intangible assets (IA) accounting of enterprises in accordance with the national and international accounting standards. The most important aspects of intangible assets accounting in the publications of domestic and foreign scientists are investigated. Designated the unresolved issues related to the development of clear algorithm of crediting, acknowledgement, assessment and accounting of intangible assets. Conclusions. As a result of the study it was found out that the existing problems of intangible assets accounting are related to the complexity of the identification, evaluation and classification of intangible assets. These problems can be eliminated by harmonization of Ukrainian Accounting Standards 8 and the International Financial Reporting Standard 38, the development of a single criterion for inclusion of assets to the intangible ones and determination of the optimal approach to intangible assets evaluation.

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