scholarly journals Implementation of ecological audit in the enterprises activities for the benefit of the environment

2019 ◽  
Vol 91 ◽  
pp. 08051 ◽  
Author(s):  
Elena Vasilyeva ◽  
Angela Mottaeva

The author believes that the problems connected with the impact on the environment are very relevant, including the matters of the assessment of damage caused to it and the matters of the assessment of risk from this damage for the users of nature, as well as for the state institutes, which are carrying out control, for private and public organizations. The current situation in Russia is characterized by the need of introduction of new ecologic-and-economic concepts, such as ecological audit and revision of the role and value of old economic tools in the state policy. The scheme of ecological audit, its main directions in Russia at the level of the enterprise, regions and the country in general as well as within the international cooperation are considered in the article. At the same time, some problems connected with legislation shortcomings exist. Besides, the author emphasizes the inadmissibility to solve the environmental problems at the expense of detriment of economic interests, the need of balanced and reasonable decisions.

Author(s):  
Alice Staveley

‘Yet I’m the only woman in England free to write what I like. The others must be thinking of series’ & editors.’ Woolf’s 1925 homage to the impact of the Hogarth Press on her career is well known, signifying a new sense of herself as a woman writer in command of the means of creative production. Less well known is how pervasive were her private and public negotiations with the narratological implications of the feminist materialism she cultivated as a printer and publisher. This article reviews the state of the field, re-reads her early short fiction in the context of her typesetting experiments, which resonate with the conflicted history of women in the printing trades, and argues for a revisionist understanding of Woolf’s feminist modernism as isomorphic with the Hogarth Press.


2019 ◽  
pp. 14-17
Author(s):  
Liubomyr ROMAN

Introduction. The reintegration of migrant workers is the renewal and accelerated development of ties between the individual and the society, the economic and cultural systems, the restoration of the impact of the individual on socio-economic, socio-cultural and political processes and phenomena, increasing participation in the processes of sustainable development on the basis of introducing elements of economic culture countries of pre-migration. The methodological bases for improving the mechanisms of reintegration of labor migrants should be assessed on the basis of available political and legal support. The problem of labor migration has now taken on a national scale, which brings it out of the limits of the influence of any organization, cluster or individual state authority. The formulation of a strategy for regulating labor migration should be made on the basis of the status of this problem as a national one, therefore, requiring macroeconomic regulation, which will be supported by a strong institutional and regulatory framework. The purpose of the paper is to substantiate the method of reintegration of Ukrainian labor migrants in the context of state migration policy. Results. Theoretical aspects of reintegration of labor migrants are covered. The content analysis of the legal acts of the President of Ukraine is carried out. A number of significant legal acts that have or can have a significant impact on state migration policy are characterized. The peculiarities of the functioning of the central executive body, which implements the state policy in the sphere of migration, and the recent changes in determining the range of subjects of formation and implementation of the state policy in the sphere of labor migration are analyzed. The importance of regulating the issue of investments earned during the emigration of funds into the national economy is substantiated. Conclusion. According to the conducted research, the method of reintegration of Ukrainian labor migrants in the context of the state migration policy is formed under the influence of debates about the factors, directions and forms of support of the respective processes by the state authorities. We believe that the main disadvantage of reintegration institutional support is the lack of a unified approach to the role and importance of repatriates for the sustainable development of the national economy. In our opinion, this approach should be consolidated in the form of the Law of Ukraine with a clear definition of the subjects of assistance to repatriation and reintegration of labor migrants, as well as to strengthen with additional measures of informational, organizational character, tax privileges for investing the money earned abroad for search, development of employers of skilled migrant workers returning to Ukraine.


Author(s):  
G. BASHYROVA

Income tax in many countries is one of the main sources of filling the public budget and levers of influence on the development of economic processes at the macro level. The income tax ensures the balance of economic interests of the state, legal entities and individuals and the avoidance of excessive tax pressure. The impact of European integration processes on the Ukrainian accounting system increases the relevance of the development of the organization and methods of accounting for income tax. The purpose of the article is to establish the main phases of the evolution of the concept of “income tax”, clarify its economic content and identify the characteristics as an object of accounting. The article examines the historical phases of the income tax evolution, taking into account amendments in the tax law in Ukraine. A review of interpretations of the concept of “income tax” by foreign and domestic scholars was made, to establish the three main approaches to its interpretation: as a direct tax paid by a business entity from the received profit; as an item of the company financial statement, informing concerned parties on the amount of the assessed and paid tax; as a company’s payment to the state for utilization of economic infrastructure and resources. The author’s definition of the concept of “income tax” is proposed, which contributes to the clarification of the accounting terminology. It is argued that income tax should be considered through the prism of the tax law and accounting standards. A comparison of treatment to income tax as an accounting object in the National Accounting Standard 17 “Tax Income” and International Accounting Standards 12 “Income Taxes” is made. Based on a study of the legal framework for the accounting of income tax, its main components are identified as an object of accounting.


2000 ◽  
Vol 43 (2) ◽  
pp. 291-317 ◽  
Author(s):  
Kevin Fox Gotham

Research examining the impact of corporate interests, state structures, and class contradictions on the state policy formation process has been dominated by three major theoretical perspectives: business dominance theory, state-centered theory, and Marxian structuralism. I argue that these existing perspectives pay insufficient attention to race and racial discrimination as a central component in the formulation and implementation of state policy. This article uses the concept of racialization to reframe existing theories of the state to explain the origin of the Federal Housing Administration (FHA) through the Housing Act of 1934. As an integral component of New Deal legislation, the FHA was created for the purpose of salvaging the home building and finance industries that had collapsed during the Great Depression. I draw on government housing reports and analyses, real estate industry documents, and congressional testimony to examine the racial dynamic of the FHA's housing policies and subsidies. The analysis demonstrates the value of employing a racialization framework to account for the racial motivations surrounding the origin of state policies, the racial basis of corporate interests, and the impact of race and racial discrimination on the creation and development of state structures.


Author(s):  
A. A. Akesina ◽  
◽  
Z. K. Tulindinova ◽  
M. K. Bektenova ◽  
A. S. Zholdybalina ◽  
...  

The work of the state with diasporas today is one of the trends in the development of foreign policy and international cooperation. Increasing potential in the form of foreign diasporas outside their borders is increasingly viewed by states as an important foreign policy and economic resource. The authors of the article consider the legislative, institutional and organizational aspects of the diaspora policy of Kazakhstan in order to identify the possibilities and degree of activity of state policy in the field of ethnic migration, repatriation of compatriots and the potential of Kazakh diasporas in the development of economic, socio-cultural relations between countries.


Author(s):  
L. Oldak ◽  
L. Gunko ◽  
A. Shevkun

Problem setting. The issue of state regulation of cross-border cooperation turns out to be increasingly topical in terms of global European integration processes. Considering higher living standards and opportunities for social development in the neighboring countries of Ukraine, the expansion of cooperation of the border territories is worth doing for the purpose of their further development and more efficient resolution of common problems, which will contribute to the social and economic development of the border territories. Recent research and publications analysis. The issue of cross-border cooperation has been addressed in studies of R. Bilyk, T. Brus, F. Vashchuk, S. Horbatiuk, O. Horbach, I. Zhurba, Z. Zazuliak, V. Kovaliov, Y. Navruzov, R. Pasichnyi, I. Studennikov, S. Tkalenko, et al. Different aspects of formation and implementation of the state regional policy of European cross-border cooperation have been outlined in works of the scientists V. Vakulenko, I. Dehtiariova, I. Krynychna, V. Kuibida, Y. Makohon, N. Mikula, S. Romaniuk, and others.Highlighting previously unsettled parts of the general problem. Given numerous studies of the mentioned problem, domestic scientists have not addressed the issues of state regulation of cross-border cooperation and specifics of the state policy of Ukraine in this area sufficiently. Paper main body. Formation of a new state policy in the context of integration of Ukraine into the European Union stipulates the importance of searching for new ways of cross-border cooperation as a vital part of the regional policy, and put an emphasis on cross-border cooperation in the policy of partnership of our country with European countries. Considering that western regions of Ukraine, besides ETC, can establish EGTC, it is important to use such forms as clusters, partnership, industrial zones, etc., more efficiently within cross-border cooperation. The aim of cross-border cooperation is to seek a mutually beneficial format of the implementation of national interests and strategical priorities of the outlined partners. As Ukraine as the Republic of Poland must embrace in their partnership the essential areas of international cooperation for maximum rapprochement with the European Union. Ukraine should make every effort at the state level to increase the competitiveness of the border regions by activating and developing cross-border cooperation, which in turn would contribute to the establishment and advancement of economical, ecological, cultural, scientific, social, technological, and travel relations between the subjects of those relationships. Conclusions of the research and prospects for further studies. The conducted research allows concluding that the potential of cross-border cooperation between Ukraine and the European Union is not used to the full. European territorial structures involving Ukrainian regions did not become an organizational and financial platform for coordination of cross-border cooperation. In order for Ukraine to implement the intention to integrate into the European Union and deepen its international cooperation, collaboration within the European Territorial Cooperation must be activated. Specific for the Western Region geographic proximity with the European Union, experience of cross-border cooperation, and existing network of institutions should contribute to the activation of development of the region and multidirectional collaboration between the Ukrainian regions and EU countries. Therefore, it is worth to remove all the obstacles on the way to the reformation of the tools for cross-border cooperation, and promote the formation of friendly relationships and improvement of teamwork between countries of the Western Border Zone.


2021 ◽  
Vol 298 (5 Part 1) ◽  
pp. 280-286
Author(s):  
Olga GARAFONOVA ◽  
◽  
Liydmyla POLISHCHUK ◽  
Liudmyla DYKHNYCH ◽  
Inna YASHCHENKO ◽  
...  

The article focuses on the relevance of identification and typology of modern risks and threats to the economic security of Ukraine. According to the nature of modern risks and threats, they are classified as hybrid. The hybrid nature of modern threats to Ukraine’s economic security necessitates the application of new approaches to the formation and implementation of state policy to ensure the economic security of Ukraine’s national economy. It is shown that the economic security of the state is a complex dynamic system that requires constant monitoring and management of resilience to internal and external threats in order to ensure a positive impact on socio-economic development, improve macroeconomic development, ensure quality and necessary structural changes and institutional reforms. formation of the system of competitiveness of the national economy. Under such conditions, the general goal of state policy should be to improve Ukraine’s economic security system, ensure a higher level of its resistance to the impact of hybrid risks and threats, factors and conditions of globalization and the world order. The elements of the state policy of economic security of Ukraine are determined, namely – the initial conditions, the purpose of state policy, goals and principles of policy, directions of formation of the system of counteraction to security threats, financial-resource and organizational-managerial support. The practical significance of the research results is that the immaturity of the integral system of economic security of the state is identified, which is due to the imperfection of the institutional environment, the imbalance of its structure, the predominance of the role of informal institutions over formal ones. The scientific novelty of the study is to substantiate the conceptual provisions of state policy to ensure the economic security of the state in the face of non-standard hybrid risks and threats.


2021 ◽  
Vol 2021 (2) ◽  
Author(s):  
T. Zatonatska ◽  
O. Anisimova ◽  
D. Zatonatskiy

With the development of globalization processes and sufficient free movement of labor, and skilled personnel, the problem of legal and illegal migration has gradually become part of public policy for many countries. The aim of the article is to determine the priorities of the state migration policy for legal, illegal migrants and refugees and to form recommendations for the development of clear and transparent rules of the state migration policy taking into account the international legal field and in the context of economic security. An analysis of the main trends in the migration processes was conducted and it was found that over the past 30 years there has been a rapid increase in the number of international migrants and refugees, which puts pressure on the economies of host countries. It has been proven that migration affects the main components of national security, and the impact on the country's economic security is particularly pronounced. As a result, national security requirements must be taken into account when formulating state migration policy. The main components of the state migration policy were identified, the analysis of the main theories and approaches to the migration policy in relation to legal migration was carried out. The main problems of the state policy on illegal migration and refugees have been identified. The state migration policy is analyzed on the example of the EU countries and their overcoming of the migration crisis and the refugee crisis. The state determines the main priorities of migration policy based on national and economic security requirements. There are two main aspects of state migration policy: targeted attraction of immigrants and policy on illegal migration and refugees. There are three main approaches to attracting immigrants - encouraging all types of immigration, creating maximum barriers to immigration, and encouraging specific target groups of immigrants. With regard to illegal immigration, the state can take a tough stance or allow it to replenish the workforce. State policy on refugees is determined by the norms of international law. It has been argued that national migration policies need to be adapted to the current world economy, and that the main priorities include transparency, long-term forecasting of labor market needs, clear criteria for migrant admission and combating illegal migration, which is part of international crime.


2021 ◽  
Vol 9 (1) ◽  
pp. 36-40
Author(s):  
Aleksey Rodionov

The article presents the results of a study of the state policy in the field of import substitution and its impact on certain areas of economic security. Areas of economic security that are subject to the influence of the state policy of import substitution are identified. Among these areas, food, financial, innovation and investment, social, energy, production and technological, foreign trade security were identified. The nature of the impact of the state policy of import substitution on each of the areas of national economic security is substantiated.


Author(s):  
Christina Sanotska ◽  
Oleksandr Saienko ◽  
Ruslana B ilyk

The article analyzes the components of cross-border cooperation between Ukraine and Poland. The main directions of cooperation between the two States on a cross-border basis within the Euroregions are described. The article reveals the formation and development of Ukrainian-Polish cross-border cooperation. The author studies the formation of bilateral cooperation and analyzes the cooperation between Ukraine and Poland in the political, economic, trade and IT spheres. The theoretical aspects of cross-border cooperation between Ukraine and Poland. The state of international financial support for Ukraine cross-border cooperation projects. Identify priority directions of the state policy of cross-border cooperation of Ukraine.


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