{"id":"https://openalex.org/W3172865337","doi":"https://doi.org/10.25115/eea.v39i5.5332","title":"Business Analysis and Audit of Foreign Economic Activity of the Enterprise","display_name":"Business Analysis and Audit of Foreign Economic Activity of the Enterprise","publication_year":2021,"publication_date":"2021-05-31","ids":{"openalex":"https://openalex.org/W3172865337","doi":"https://doi.org/10.25115/eea.v39i5.5332","mag":"3172865337"},"language":"en","primary_location":{"id":"doi:10.25115/eea.v39i5.5332","doi":"https://doi.org/10.25115/eea.v39i5.5332","is_oa":true,"landing_page_url":"https://doi.org/10.25115/eea.v39i5.5332","pdf_url":"https://ojs.ual.es/ojs/index.php/eea/article/download/5332/4793","source":{"id":"https://openalex.org/S4210209765","display_name":"Studies of Applied Economics","issn_l":"1133-3197","issn":["1133-3197","1697-5731"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","latindex","poland-20"],"host_organization":"https://openalex.org/P4310321140","host_organization_name":"University of Almer\u00eda","host_organization_lineage":["https://openalex.org/P4310321140"],"host_organization_lineage_names":["University of Almer\u00eda"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Studies of Applied Economics","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://ojs.ual.es/ojs/index.php/eea/article/download/5332/4793","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5072627447","display_name":"\u041a\u0430\u0440\u0456\u043d\u0430 \u041e\u043b\u0435\u043a\u0441\u0430\u043d\u0434\u0440\u0456\u0432\u043d\u0430 \u041d\u0430\u0437\u0430\u0440\u043e\u0432\u0430","orcid":"https://orcid.org/0000-0002-5019-9244","observed_orcids":["https://orcid.org/0000-0002-5019-9244","https://orcid.org/0000-0002-0133-7364"]},"institutions":[{"id":"https://openalex.org/I185520838","display_name":"State University of Trade and Economics","ror":"https://ror.org/03r6hpz93","country_code":"UA","type":"education","lineage":["https://openalex.org/I185520838"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"\u041aarina Nazarova","raw_affiliation_strings":["Department of Financial Analysis and Audit, KYIV NATIONAL UNIVERSITY OF TRADE AND ECONOMICS"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Financial Analysis and Audit, KYIV NATIONAL UNIVERSITY OF TRADE AND ECONOMICS","institution_ids":["https://openalex.org/I185520838"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5019834867","display_name":"Olha Zaremba","orcid":"https://orcid.org/0000-0002-7322-9821","observed_orcids":["https://orcid.org/0000-0002-7322-9821"]},"institutions":[{"id":"https://openalex.org/I185520838","display_name":"State University of Trade and Economics","ror":"https://ror.org/03r6hpz93","country_code":"UA","type":"education","lineage":["https://openalex.org/I185520838"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Olga Zaremba","raw_affiliation_strings":["Department of Financial Analysis and Audit, KYIV NATIONAL UNIVERSITY OF TRADE AND ECONOMICS"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Financial Analysis and Audit, KYIV NATIONAL UNIVERSITY OF TRADE AND ECONOMICS","institution_ids":["https://openalex.org/I185520838"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5067159044","display_name":"Mariia O. Nezhyva","orcid":"https://orcid.org/0000-0002-3008-5338","observed_orcids":["https://orcid.org/0000-0002-3008-5338"]},"institutions":[{"id":"https://openalex.org/I185520838","display_name":"State University of Trade and Economics","ror":"https://ror.org/03r6hpz93","country_code":"UA","type":"education","lineage":["https://openalex.org/I185520838"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Mariia Nezhyva","raw_affiliation_strings":["Department of Financial Analysis and Audit, KYIV NATIONAL UNIVERSITY OF TRADE AND ECONOMICS"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Financial Analysis and Audit, KYIV NATIONAL UNIVERSITY OF TRADE AND ECONOMICS","institution_ids":["https://openalex.org/I185520838"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5084629150","display_name":"Volodymyr Yu. Hordopolov","orcid":"https://orcid.org/0000-0002-3151-8035","observed_orcids":["https://orcid.org/0000-0002-3151-8035"]},"institutions":[{"id":"https://openalex.org/I185520838","display_name":"State University of Trade and Economics","ror":"https://ror.org/03r6hpz93","country_code":"UA","type":"education","lineage":["https://openalex.org/I185520838"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Volodymyr Hordopolov","raw_affiliation_strings":["Department of Financial Analysis and Audit, KYIV NATIONAL UNIVERSITY OF TRADE AND ECONOMICS"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Financial Analysis and Audit, KYIV NATIONAL UNIVERSITY OF TRADE AND ECONOMICS","institution_ids":["https://openalex.org/I185520838"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5024556471","display_name":"\u0412\u0456\u043a\u0442\u043e\u0440 \u0413\u0430\u0440\u0431\u0430\u0440","orcid":"https://orcid.org/0000-0002-5351-7228","observed_orcids":["https://orcid.org/0000-0002-5351-7228"]},"institutions":[{"id":"https://openalex.org/I185520838","display_name":"State University of Trade and Economics","ror":"https://ror.org/03r6hpz93","country_code":"UA","type":"education","lineage":["https://openalex.org/I185520838"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Viktor Harbar","raw_affiliation_strings":["Vinnitsa Institute of Trade and Economics, KYIV NATIONAL UNIVERSITY OF TRADE AND ECONOMICS"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Vinnitsa Institute of Trade and Economics, KYIV NATIONAL UNIVERSITY OF TRADE AND ECONOMICS","institution_ids":["https://openalex.org/I185520838"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5006521302","display_name":"Vasil Gorovij","orcid":"https://orcid.org/0000-0002-5246-5331","observed_orcids":["https://orcid.org/0000-0002-5246-5331"]},"institutions":[{"id":"https://openalex.org/I208086522","display_name":"National University of Life and Environmental Sciences of Ukraine","ror":"https://ror.org/0441cbj57","country_code":"UA","type":"education","lineage":["https://openalex.org/I208086522"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Vasil Gorovyj","raw_affiliation_strings":["Department of Management named after professor I. S. Zavadsky, NATIONAL UNIVERSITY OF LIFE AND ENVIRONMENTAL SCIENCES OF UKRAINE"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Management named after professor I. S. Zavadsky, NATIONAL UNIVERSITY OF LIFE AND ENVIRONMENTAL SCIENCES OF UKRAINE","institution_ids":["https://openalex.org/I208086522"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":4.2409,"has_fulltext":true,"cited_by_count":16,"citation_normalized_percentile":{"value":0.93874707,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":98},"biblio":{"volume":"39","issue":"5","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.8393999934196472,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.8393999934196472,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.11749999970197678,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13054","display_name":"Agricultural and Financial Auditing","score":0.011599999852478504,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/foreign-economic-activity","display_name":"foreign economic activity","score":0.972000002861023},{"id":"https://openalex.org/keywords/business-management","display_name":"business management","score":0.41100001335144043},{"id":"https://openalex.org/keywords/accounting-principles","display_name":"accounting principles","score":0.5210000276565552},{"id":"https://openalex.org/keywords/auditing-principles","display_name":"audit principles","score":0.6489999890327454},{"id":"https://openalex.org/keywords/export-import-transactions","display_name":"export-import transactions","score":0.6970000267028809},{"id":"https://openalex.org/keywords/foreign-exchange-risk-management","display_name":"foreign exchange risk management","score":0.7900000214576721},{"id":"https://openalex.org/keywords/reliability-of-accounting-information","display_name":"accounting information reliability","score":0.7409999966621399},{"id":"https://openalex.org/keywords/investment-climate","display_name":"investment climate","score":0.5630000233650208},{"id":"https://openalex.org/keywords/ukrainian-enterprises","display_name":"Ukrainian enterprises","score":0.5249999761581421}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7087187767028809},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6301291584968567},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5783458352088928},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.5423122644424438},{"id":"https://openalex.org/C182306322","wikidata":"https://www.wikidata.org/wiki/Q1779371","display_name":"Order (exchange)","level":2,"score":0.4935523271560669},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.46184295415878296},{"id":"https://openalex.org/C43214815","wikidata":"https://www.wikidata.org/wiki/Q7310987","display_name":"Reliability (semiconductor)","level":3,"score":0.43444910645484924},{"id":"https://openalex.org/C40700","wikidata":"https://www.wikidata.org/wiki/Q1411783","display_name":"Industrial organization","level":1,"score":0.4082207679748535},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.1828422248363495},{"id":"https://openalex.org/C163258240","wikidata":"https://www.wikidata.org/wiki/Q25342","display_name":"Power (physics)","level":2,"score":0.0},{"id":"https://openalex.org/C62520636","wikidata":"https://www.wikidata.org/wiki/Q944","display_name":"Quantum mechanics","level":1,"score":0.0},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.25115/eea.v39i5.5332","doi":"https://doi.org/10.25115/eea.v39i5.5332","is_oa":true,"landing_page_url":"https://doi.org/10.25115/eea.v39i5.5332","pdf_url":"https://ojs.ual.es/ojs/index.php/eea/article/download/5332/4793","source":{"id":"https://openalex.org/S4210209765","display_name":"Studies of Applied Economics","issn_l":"1133-3197","issn":["1133-3197","1697-5731"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","latindex","poland-20"],"host_organization":"https://openalex.org/P4310321140","host_organization_name":"University of Almer\u00eda","host_organization_lineage":["https://openalex.org/P4310321140"],"host_organization_lineage_names":["University of Almer\u00eda"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Studies of Applied Economics","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.25115/eea.v39i5.5332","doi":"https://doi.org/10.25115/eea.v39i5.5332","is_oa":true,"landing_page_url":"https://doi.org/10.25115/eea.v39i5.5332","pdf_url":"https://ojs.ual.es/ojs/index.php/eea/article/download/5332/4793","source":{"id":"https://openalex.org/S4210209765","display_name":"Studies of Applied Economics","issn_l":"1133-3197","issn":["1133-3197","1697-5731"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","latindex","poland-20"],"host_organization":"https://openalex.org/P4310321140","host_organization_name":"University of Almer\u00eda","host_organization_lineage":["https://openalex.org/P4310321140"],"host_organization_lineage_names":["University of Almer\u00eda"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Studies of Applied Economics","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3172865337.pdf","grobid_xml":"https://content.openalex.org/works/W3172865337.grobid-xml"},"referenced_works_count":19,"referenced_works":["https://openalex.org/W2071237113","https://openalex.org/W2791114338","https://openalex.org/W2911532378","https://openalex.org/W2915677550","https://openalex.org/W2963322636","https://openalex.org/W2987720507","https://openalex.org/W3017836094","https://openalex.org/W3028903880","https://openalex.org/W3043110707","https://openalex.org/W3081402309","https://openalex.org/W3096915311","https://openalex.org/W3108882358","https://openalex.org/W3108891224","https://openalex.org/W3118284164","https://openalex.org/W3135141478","https://openalex.org/W3138960881","https://openalex.org/W3151891149","https://openalex.org/W3158913825","https://openalex.org/W4231580451"],"related_works":["https://openalex.org/W4312239492","https://openalex.org/W2774866882","https://openalex.org/W4328018643","https://openalex.org/W7199374587","https://openalex.org/W4285524309","https://openalex.org/W2998048493","https://openalex.org/W3132291389","https://openalex.org/W7025633155","https://openalex.org/W3153790379","https://openalex.org/W4414096810"],"abstract_inverted_index":{"Based":[0],"on":[1,218,342],"the":[2,5,10,14,30,43,54,57,64,73,79,90,93,98,101,110,118,121,125,128,143,154,164,175,178,184,190,200,211,219,230,235,243,258,278,287,307,323,326,330,351,365,368,377,380,385],"substantiation":[3],"of":[4,7,13,29,32,37,45,56,63,75,81,83,92,100,103,109,115,120,124,127,131,133,139,142,147,153,156,163,166,177,183,189,192,197,202,206,210,213,223,234,237,242,245,247,255,257,263,269,280,282,294,296,301,303,309,325,346,350,355,367,371,373,384],"necessity":[6],"changes":[8,276],"in":[9,16,22,42,78,117,199,277,306,329,359],"management":[11,44,82,246,302,315],"system":[12,80,130,244,308,332],"enterprise":[15,310],"order":[17],"to":[18,53,96,239],"increase":[19],"Ukraine's":[20],"level":[21],"international":[23],"economic":[24,47,67,85,105,135,158,249,267,284,348],"ratings,":[25],"a":[26],"comprehensive":[27],"model":[28,123],"transformation":[31,126],"theoretical":[33,111],"and":[34,40,60,112,145,160,180,194,216,232,260,289,298,333,344,382],"methodological":[35,113,369],"principles":[36,62,114,188],"accounting,":[38,58,148],"analysis":[39,59],"audit":[41,61,116,191,264,372],"foreign":[46,66,84,104,134,157,248,266,283,347,357,374],"activity":[48,268,285,349],"was":[49,251],"developed.":[50,252],"An":[51],"approach":[52],"formation":[55,209,236,381],"enterprise's":[65],"activity,":[68,86,136,250],"which":[69,137,149,228,363],"takes":[70,172],"into":[71,173,274],"account":[72,174,275],"differentiation":[74],"decisions":[76,341],"made":[77],"it":[87,171],"allows":[88],"using":[89],"environment":[91,182,328],"business":[94],"entity":[95],"improve":[97],"efficiency":[99,231],"implementation":[102],"transactions.":[106],"The":[107,186,253,292,353],"basis":[108,378],"part":[119,201],"suggested":[122],"accounting":[129,167,221,311,331,360],"transactions":[132,196,225],"consists":[138],"tasks,":[140],"elements":[141],"method":[144],"objects":[146],"form":[150],"different":[151],"processes":[152],"types":[155],"transactions,":[159],"provides":[161],"increasing":[162],"reliability":[165,233],"information":[168,240,335],"support,":[169,208],"as":[170,312,322,376],"influence":[176,324],"internal":[179,297],"external":[181,299,327],"enterprise.":[185,352],"methodical":[187,261],"export":[193],"import":[195],"enterprises":[198,270],"suggestions":[203],"for":[204,265,337,379],"improvement":[205,256,383],"documentary":[207],"value":[212],"imported":[214],"goods":[215],"reflection":[217],"analytical":[220],"accounts":[222],"export-import":[224],"with":[226],"goods,":[227],"increases":[229],"responses":[238],"requests":[241],"directions":[254],"organizational":[259],"provisions":[262],"are":[271],"grounded,":[272],"taking":[273],"tendencies":[279],"development":[281,345],"at":[286],"micro":[288],"macro":[290],"levels.":[291],"peculiarities":[293],"application":[295],"methods":[300],"currency":[304],"risks":[305],"an":[313],"effective":[314],"tool":[316],"were":[317,361],"disclosed.":[318],"It":[319],"is":[320],"reflected":[321],"forms":[334],"support":[336,370],"users":[338],"who":[339],"make":[340],"planning":[343],"stages":[354],"obtaining":[356],"investments":[358,375],"substantiated,":[362],"promotes":[364],"modification":[366],"investment":[386],"climate.":[387]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":5},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":4}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2021-06-22T00:00:00"}