scholarly journals The definition of «capital» as an economic and accounting category

2020 ◽  
Vol 175 ◽  
pp. 13011 ◽  
Author(s):  
Oksana Butkova

The definition of «capital» has attracted and continues to attract the attention of researchers of the international scientific community, since any economic entity revolving in the economic space should possess certain capital and be clearly aware of what goals it needs to be invested at a specific point in time. With the advancement of science new economic categories have appeared, which are integral part of the conceptual definition of «capital». In this regard, due to the novelty of some components of the capital for the Russian economy, differences arise in the interpretation of the concept and, as a result, its incorrect use in the practical activities of Russian economic entities. Through research there has been revealed that the term content of the definition of «capital» as an economic and accounting category has been changing along with the evolutionary process of economic knowledge. The article systematizes the views on the concept of «capital» from the perspective of economic theory and accounting. The relationship between the components of the definition of «capital» is highlighted. Author’s definitions of the componentsof «capital» within the system of the accounting and analytical system of an economic entity are proposed.

2020 ◽  
Vol 210 ◽  
pp. 13003
Author(s):  
Oksana Butkova

The article studies the accounting and analytical capital system, since any economic entity must have a certain capital and clearly understand for what purposes it should be directed. However, a single conceptual framework for the definition of «capital» and its components does not exist today. During the study there have been used such methods as: analysis, synthesis, concretization and abstraction, classification, grouping and others. As a result of the study, there has been clarified the notion of «an accounting and analytical system», studied theoretical approaches to the formation and functioning of the accounting and analytical capital system for agricultural enterprises; there has been determined the concept of the accounting and analytical capital system; there have been studied the main factors of agricultural production that influence the formation of the accounting and analytical capital system; there have been determined the main elements (subsystems) of the accounting and analytical capital system and the relationship of the accounting and analytical system of capital formation with the development of an anti-crisis program for agricultural enterprises, there have been clarified the stages in the implementation of an anti-crisis program and the scheme of the accounting and analytical capital system for agricultural enterprises.


Author(s):  
V. V. Soloviev, ◽  
S. V. Yushkin ◽  
S. V. Maksimov*

The article examines the etymology and prehistory of the introduction of the institution of antimonopoly compliance in Russian business practice, the relationship of this institution with the institution of general compliance. The article considers the definition of the concept of antimonopoly compliance, enshrined in the new article 91 of the Federal Law "On Protection of Competition".The authors propose their own definition of the concept of antimonopoly compliance as an activity of an economic entity aimed at ensuring compliance with antimonopoly legislation by employees of an economic entity and an economic entity as a whole by preventing and suppressing violations of the requirements of such legislation and regulatory legal and law enforcement acts based on it.The authors also substantiate the advisability of developing a special national standard GOST R "System of internal compliance with the requirements of antimonopoly legislation (antimonopoly compliance system) of an economic entity".It is noted that the effectiveness of the antimonopoly compliance system will depend not only on the ability of an economic entity to form an antimonopoly compliance system on the basis of an appropriate national standard, but also on the state's ability to determine and guarantee effective incentives to comply with antimonopoly legislation.The authors substantiate the advisability of supplementing the Code of Administrative Offenses of the Russian Federation with provisions that provide for the obligation and limits to reduce the amount of punishment or replace the punishment with a softer one in the event of an anticompetitive administrative offense by a person who has implemented an effective system of antimonopoly compliance.


2020 ◽  
Vol 27 (1) ◽  
pp. 262-286
Author(s):  
Tamara Tkach ◽  
Anatoliy Tkach ◽  
Ivan Rekun

Introduction. The article is devoted to the issues of multidisciplinary interaction in new scientific fields, which involve a wide variety of convergences, no matter how strange at first glance they may seem. One of these phenomena is the interaction of psycholinguistics and neuroeconomics. The goal. The article examines the transition of modern science to multidisciplinary discourse, which makes it necessary to conceptualize and possibly operationalize methods of psycholinguistics. The conceptualization of new areas of neuroeconomics, in a psycholinguistic context, presupposes a certain mental experience that includes, in addition to the processes of creating new concepts and contextual economic knowledge, also defining the role of interests, intentions, emotions in human economic activity. Methods. Multivariate analysis, comparative analysis, extrapolation. Results. It is proved that in recent decades the development of new areas of economic science, namely those related to the development of neuroeconomics, has significantly expanded the field of psycholinguistics. The production of new paradigms of economic theory, the formation of the corresponding definitions, objects requires the design and definition of them both in form and in content. It considers the need for a theoretical and orderly definition of the functional meaning of the psycholinguistic context of new definitions, the result of which can be a conceptual system for communication between specialists in various fields of science at the level of their professional understanding. It seems that the central issues in the psycholinguistic discourse of neuroeconomics have become the relationship between economics, psychology, linguistics and psycholinguistics. Such connection is undoubtedly of a multidisciplinary nature, which contributes to the deepening of the relationship between scientific thought, culture and language and became the impetus for understanding the nature of human cognition at a higher, multidisciplinary level of development of science. This is a necessary component for understanding the meanings and structure of concepts, terms and definitions, as well as communications at a higher scientific level. Conclusions. It is concluded that new areas of neuroeconomics such as behavioral economics, behavioral finance, emotional economics, psychological economics, have become areas of economic theory that, explicitly or implicitly, take into account the psychological characteristics of human perception and behavior in the process of economic activity. These definitions catalyze the theoretical integration of various scientific fields, and, above all, psycholinguistic science.


2021 ◽  
Author(s):  
Miroslav Milosavljević ◽  
◽  
Isidora Milošević ◽  
Jelena Milosavljevic ◽  
◽  
...  

In order to determine the essence of the bank, as an economic entity, the authors first determined its definition, both terminologically and conceptually. Furthermore, the theoretical and lexicographic definition of the bank is analyzed, as well as the definitions given in the positive law of the Republic of Serbia and in comparative law, primarily in the states that emerged from the former republics of SFRY, and then in English and German law, as well as the EU. The authors came to the conclusion that there is a common denominator for all analyzed definitions on the basis of which the terminological and conceptual definition of a bank is precisely determined.


Author(s):  
Nikolay Alekseevich Nikolaev

The article presents a comparative analysis of the approaches of domestic and foreign researchers to the definition of the concept “human resources”. It has been found that in the scientific literature there is no single generally accepted definition of the concepts “human resources” or “human resources management”. As a result of insufficient study of the conceptual apparatus, the relationship, interconnection and place in the system of economic knowledge of many theoretical constructs in the field of personnel management, human capital, human and labor resources become unclear. The main stages of the study of the essence of economic phenomena proposed by the economist-theorist V.N. Belkin are the following: assigning a name to a phenomenon, using terms adopted in science; definition of the content of an economic concept; definition of political and economic essence of the concept under consideration; description of the relationship of the concept studied with other concepts adopted in this field of science. Based on the analysis, the system-forming elements of the concept “human resources” are highlighted, the author's approach to the definition of the concept “human resources” and its political and economic essence are formulated. It has been inferred that the definitions have the following common elements: a person as a subject of labor activity; physical and spiritual characteristics of a person that can potentially be used in his labor activity. There have been presented the author’s theoretical ideas about the relationship between the concept of “human resources” and the concepts of “labor force”, “human capital”, “labor resources”, and “organization personnel”. On the basis of the presented relationship, the position of the concept “human resources” in the system of traditional concepts of management and labor economics has been defined.


2021 ◽  
Author(s):  
Marisa Faggini ◽  
Silvia Cosimato ◽  
Anna Parziale

AbstractOver the last decades, circular economy and its implications for sustainability have gained momentum in several socio-economic domains (e.g., academia, industry, politics, society), even though the relationship between them remains poorly understood. This situation has blurred the conceptual definition of both terms, limiting their research and practice effectiveness. To counteract this situation, scholars and policymakers are approaching Circular Economy as able to inspire the development of sustainable development strategies and to increase the sustainability of the current economic system, balancing the need for economic development and the importance of protecting environmental resources and people wellbeing. Drawing on the previous considerations, this study aims to contribute to address this gap, better understanding how a circular economy approach can contribute to challenge the number of sustainability issues that currently affect supply chains. In doing so, the analysis has been focused on the investigation of a specific supply chain, the pasta supply chain. To this end, after a brief theoretical recognition, an interpretative model has been proposed for better recognizing and describing the enhancing actions that—at each supply chain’s stages—can improve process efficiency, output effectiveness and, therefore, the overall sector sustainability. However, it is worth noting that the inherently theoretical nature of the study somewhat limits it; therefore, future empirical research is needed to further test the proposed model, applying it to other real applicative sets.


2021 ◽  
Vol 2 (11) ◽  
pp. 76-86
Author(s):  
Olga A. Bulavko ◽  
◽  
Vasily V. Chekmarev ◽  
Vladimir V. Chekmarev ◽  
◽  
...  

Noonomics in the concept of the noosphere in its origin involves the formulation of theoretical and methodological prerequisites for inclusion in the structure of economic knowledge, both in engineering and in digital economics. One of them can be a spatial approach based on the concept of multidimensional and multilevel economic space. Based on the above, the authors define the purpose of the article as the institutionalization of the conceptual representation of noonomics with the use of the approach and the development of the methodology of noonomical research. The novelty of the work is the revealed specificity of the hierarchical structure of the three-level economic space based on the use of reproduction-level meta-system analysis. The history of the development of the definition of the content of the concept of “system” will soon celebrate its centenary, at the same time, a paradigm system concept has not yet been created. There is an evolution of the concept of system, including the ontological, gnostic, and epistemological meaning of the concept. Without setting the search criteria for distinguishing between certain systems, only one type of system was chosen for the analysis out of all their huge set – the economic system. We have defined the content of the concept of "economic system" in the sense that will allow us to use it in the future when including economic systems of different levels, including regional ones, in the structure of a multidimensional economic space. It is shown that innovation clusters play an important role in the formation of the economy in the regions.


2008 ◽  
pp. 61-76
Author(s):  
A. Porshakov ◽  
A. Ponomarenko

The role of monetary factor in generating inflationary processes in Russia has stimulated various debates in social and scientific circles for a relatively long time. The authors show that identification of the specificity of relationship between money and inflation requires a complex approach based on statistical modeling and involving a wide range of indicators relevant for the price changes in the economy. As a result a model of inflation for Russia implying the decomposition of inflation dynamics into demand-side and supply-side factors is suggested. The main conclusion drawn is that during the recent years the volume of inflationary pressures in the Russian economy has been determined by the deviation of money supply from money demand, rather than by money supply alone. At the same time, monetary factor has a long-run spread over time impact on inflation.


2009 ◽  
pp. 70-93
Author(s):  
V. Manevich

The paper considers the monetary dynamic model developed by J. Tobin, the leader of Keynesian economic thought in 1970-1990. Particularly, the author examines q-theory of investment proposed by Tobin which allows to expose the relationship between supply of monetary assets and investment in real capital. Application of various tools of monetary and financial policies is also considered in its different forms. The author aspires to use Tobin's model for the analysis of processes existing in the Russian economy and to test theoretical propositions and relationships elaborated by Tobin on Russian statistics.


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