| Popis: |
The sources and amount of financing of internal expenses for carrying out scientific researches and developments are determined. It has been established that mainly scientific research is financed from the state budget, sources of foreign sources rank second, and the third place is occupied by the funds of organizations of the entrepreneurial sector. It was proved that the enterprises and organizations working in the sphere of education and science showed the greatest activity in the sphere of protection of intellectual property objects among the national applicants. Analysis of the innovation activity of the National Academy of Agrarian Sciences of Ukraine was carried out and it was defined that the general tendency of received security documents for the objects of intellectual property for 2015-2017 is negative. It was established that according to the report of the World Economic Forum on Global Competitiveness, "The Global Competitiveness Report 2016-2017," Ukraine ranked 85th among the 138 surveyed countries. It was determined that Ukraine's highest rating is based on the indicator "Higher, secondary and vocational education" – the 33d. The share of innovative products in the balance sheets of the countries with developed innovation environment, such as the EU, USA, Japan, is 23,14 and 13,8% respectively was considered. However, the share of innovation in the balance of Ukrainian enterprises is only 2%. It has been established that the new era of the innovative economy necessitates the institutional correction of accounting by recognizing new intellectual assets, adopting sectoral accounting, assessment and internal audit, and creating specialized structures that will strengthen the role of accounting through the formation of an information field and reduce the uncertainty of economic environment. |
