“A successful business works for the country's positive reputation. The more successful companies - the better they perceive the country in the world. Of course, business must first of all build its reputation, but successful cases of dozens and hundreds of private companies shape the perception of the country in which they work,” Borys Lozhkin, secretary of the National Investment Council, said at the Kiev International Economic Forum. The President of the Hoteliero and Restaurateurs Club "Hoteliero" and the founder of the National Solj* Restaurant Award Andriy Skipjyan noted that the restaurant business is the face of the country, its reputation.
This difference forms the amount of goodwill. The economic (substantive) approach to understanding the essence of goodwill is reflected in the writings of specialists on valuation of immense assets and intellectual property R. Braley [2], B. Leontiev [16], S. Myers [2].
A great amount of corporate mergers and acquisitions in the west, in which companies transferred to another property at a much higher price than the value of assets, is a confirmation of the intangible, inalienable from the organization itself, which changed the value of the new business structure. A classic example: Ford acquired the Jaguar trademark for 1 billion 600 million dollars, of which 1 billion dollars was paid for the intangible cost component - goodwill.
In the domestic literature, the existence of goodwill as an independent category until recently was impossible. The period of the planned centralized economy of enterprises and their assets could not be the subject of sale, and, as a result, there could not be a goodwill effect. The development of market relations in the national economy led to the ability of enterprises to act as business entities and objects of civil law in relation to the property complex, which is used for business activity. This means that it became possible to purchase and lease transactions, and so on. Despite the controversial views of researchers on the essential characteristics of goodwill, it can still be concluded that goodwill, which was present at excess profits, manifests itself only within the organization (subject) and cannot be sold as an independent unit. Each economic category, including business reputation, requires a justification of the estimated parameters that are used for its integrated assessment. Since goodwill is intangible, its presence or absence can be judged by the success of the hotel and restaurant business. For example, if among hotel-catering business companies that operate on an equal footing (territorial, price, service), one attracts more guests than others, this indicates that its goodwill is more valuable.
The generally accepted method of assessing business reputation does not yet exist. There are qualitative and quantitative estimation methods. Usually, business reputation is assessed by qualitative indicators, but quantitative indicators are also used, and they do not provide for an accurate assessment of reputation. Qualitative methods are based on the results of sociological inquiries, expert estimations, ratings and reviews on social networks and Internet resources.
One of the quantitative methods is the method of excess profitability (excess profits). In practice, the reputation of an organization is assessed as the possibility of obtaining loans at a lower interest rate or a loan. Based on this, some researchers conclude that the reputation is directly proportional to the capitalization and creditworthiness of the organization and inversely proportional to the risks. Another group of researchers focuses on the influence of the phases of the economic cycle (risks) on the capitalization and creditworthiness of the organization, while business reputation does not depend on market conditions.
Reputational capital is directly proportional to the capitalization and competitiveness of organizations. Reputation management facilitates enterprises access to various resources:
financial, investment, information, human, and others; it helps to look ahead with confidence, to have an advantage over competitors, to build an effective business growth strategy.
That is why domestic enterprises should participate in the development of the methodological foundations of reputation management and the formation of an effective mechanism for managing reputation. Thus, today there is no doubt in the research community, or in expert environments, or among business, government and society representatives the need for thoughtful, systematic and planned management, control and increase of the reputational capital of organizations, institutions and business in general.
Conclusions.
The results of the research of a wide range of theoretical sources and practical developments in foreign and domestic business environments allow us to draw the following conclusions:
1. Today, for the successful functioning of a business, a valuable strategic resource and an instrument in the competitive struggle is business reputation as a stakeholder estimation of compliance with expectations and real situation.
2. The necessity of business to invest funds, efforts, intelligence for the formation and further development of this intangible asset as a carrier of profit in the form of material, social, political and financial resources is substantiated.
3. Management of business reputation requires the formation of an effective mechanism, taking into account the multi-factor influence and the different directions of ways.
4. Methods for estimating reputational capital should be determined taking into account the conditions of the domestic business environment and the practical developments of the best Western business models.
5. Reputation management should be formed on the basis of the strategic priorities of the industry, enterprises and long-term business development plans.
6. The multiplier effect of “goodwill” has a chain character and has a positive effect on the process of manufacturing a product (service), relationships with a wide range of stakeholders.
7. With the fullness of the hotel and restaurant business with high-quality services of the same type, non-obvious factors became the top priority (intangible assets of hotels and administrators ): business reputation, including managers and administrators, brands and effective communication system and a quality collaboration strategy with target audiences.
8. The reputation of the hotel and restaurant business today is extremely vulnerable. Competition exists everywhere; only the value of its tools changes depending on the level and resources.
9. The results of the monitoring analysis will help enterprises to expose the
"pain points" that competitors can strike. Therefore, reputation management is the most demanded and important area of professional activity.
The scientific novelty of the research is determined by the originality of the goal setting, the generalization of the best business experience in the formation and the content of positive business reputation; improving factor analysis of the impact on business performance, taking into account the changing environmental conditions; further development of new scientific information that can be used in specific business conditions.
The practical significance of the results is determined by the results of scientific research, which can be directly used or implemented in a particular area of psychological, social, economic or financial practice of individual sectors of the national economy.
Prospects for further research. A continuation of the scientific problem in the research sense will be the development for the hospitality industry of a complementary and interconnected multiplier model: a good business reputation of the business - strengthening the country's reputation - implementing investment decisions - increasing the tourist flow - developing the hotel and restaurant business.
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Serhii Bilan
Doctor of History, Professor,
National university of life and environmental sciences of Ukraine, Kyiv, Ukraine
bilanso@bigmir.net
orcid.org/0000-0003-0256-2499 Lilia Pylypenko
National university of life and environmental sciences of Ukraine, Kyiv, Ukraine
lilichka-p@yandex.ru
orcid.org/0000-0002-6408-048X
BACKGROUND OF UKRAINIAN-POLISH CONTRADICTION
Abstract. Events in the territory of modern Ukraine between 1917 and 1920 are at the center of attention of many scholars. Such attention of scholars to the problems of the national history of 1917-1920 is determined not only by the turbulent nature of the events of that era, their complexity and dramatic progress, but also the extraordinary intellectual saturation. The political systems of Ukrainian statehood of that period reflected the whole spectrum and multi-vector of political and legal foundations of their existence, directions of implementation of internal and foreign policy, orientations of their leaders in complex geopolitical combinations. Therefore, it is necessary to analyze the main issues related to the formation of the national, cultural, political, confessional self-identification of the Ukrainian people and the aspirations of its representatives to propose a model of social and political structure that would provide the conditions for the development of all citizens of Ukraine in the most appropriate and most expedient way.
JEL Classification: N44
Introduction.
Events in the territory of modern Ukraine between 1917 and 1920 are at the center of attention of many scholars. Such attention of scholars to the problems of the national history of 1917-1920 is determined not only by the turbulent nature of the events of that era, their complexity and dramatic progress, but also the extraordinary intellectual saturation.
During 43 months, politicians and public figures have offered and implemented (or made attempts to implement) all the models of socio-political structure known at that time:
- by form from the monarchy to self-government, based on anarchist ideas;
- by content from extreme liberal to extreme totalitarian.
The political systems of Ukrainian statehood of that period reflected the whole spectrum and multi-vector of political and legal foundations of their existence, directions of implementation of internal and foreign policy, orientations of their leaders in complex geopolitical combinations. Therefore, it is necessary to analyze the main issues related to the formation of the national, cultural, political, confessional self-identification of the Ukrainian people and the aspirations of its representatives to propose a model of social and political structure that would provide the conditions for the development of all citizens of Ukraine in the most appropriate and most expedient way.
Particular attention to these problems is also due to the fact that the historical experience gained at that time provides the key to an understanding of the deep socio- political, cultural and economic processes taking place both at the level of Ukrainian society and at the level of political and state institutes, as well as at interstate and geopolitical levels. The political situation of the Poles and Ukrainians within the Austro-Hungarian Empire was significantly different [1] Poles were in conflict with the monarchy because of the desire to gain independence or at least the autonomy of Galicia, which was considered a Polish territory. During this period, the views of the Polish political elite were divided into pro-Austrian and pro-Russian, which in various ways represented the way for the Poles to gain independence. The first of them called for an active struggle for the restoration of statehood on the side of the Central Powers, while representatives of the second concept put their hopes on Russia, and only then on the western allies.
At the same time, the attitude of Ukrainian politicians towards the aspirations of the Poles was also unclear: the Ukrainians hoped for the division of the Kingdom of Galicia and Lodomeria, where the Eastern Galicia should become purely Ukrainian territory [2].
Within the Ukrainian national movement in the years of the First World War, two main directions can be singled out:
1. "Pragmatic", which was popular in the Habsburg monarchy and based on the the struggle for the formation of the Ukrainian autonomous region. This direction was represented by Ambassadors to the Galician Regional Sejm and the Viennese Parliament.
2. "Pan-Ukrainian", which recognized that Eastern Galicia plays a leading role in the Ukrainian national movement, while the Central States were seen as a force through which to liberate the Dnieper Ukraine from the Russian influence and form a united state.
Representatives of this direction were mostly young Western Ukrainian intellectuals, a large part of which belonged to the Russo-Ukrainian radical party and the Ukrainian Social- Democratic Party (USDP).
Simultaneous efforts of Ukrainian and Polish national ideologists to draw Eastern Galicia into the process of their own state formation testifies to the transition of Ukrainian- Polish relations to the stage of an open political conflict. Both peoples shared the Austrian factor, which for the Poles was the foremost to guarantee the maintenance of the territorial and political unity of Galicia.
The Polish pro-Austrian orientation in comparison with the Ukrainians lasted less and had many opponents. The activity of the Ukrainian national movement in Galicia aimed at an independent Ukrainian nation, before the war, occasionally created tensions in relations between Russia and Austria-Hungary [3]. As a result, relations between the two neighboring peoples developed in the direction of conflict, and the main question of ethnic boundaries and borders remained. The intentions of Ukrainian circles to create their own national state caused anxiety to Galician Poles, as it threatened to cut them off from their people and turn them into a genuine national minority.
The response to this threat was different. The attitude of Polish politicians was close to neutral: on the one hand, they understood that the formation of a Ukrainian state in the Dnieper would respond to Galicia and create a threat there for Poland, on the other, they were even more frightened by the danger of the restoration of "great Russia" [4].
1. Geopolitical status and relations between Ukraine and Poland after the end of the