scholarly journals Accounting and analytical system of capital formation for agricultural enterprises in the context of anti-crisis management

2020 ◽  
Vol 210 ◽  
pp. 13003
Author(s):  
Oksana Butkova
Keyword(s):  
Agricultural Production ◽  
Capital Formation ◽  
Agricultural Enterprises ◽  
Economic Entity ◽  
Theoretical Approaches ◽  
Main Factors ◽  
Analytical System ◽  
Definition Of ◽  
Relationship Of ◽  
The Relationship

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.

Antitrust compliance: system standardization issues

2021 ◽  
pp. 8-16
Author(s):  
V. V. Soloviev, ◽  
S. V. Yushkin ◽  
S. V. Maksimov*
Keyword(s):  
Law Enforcement ◽  
National Standard ◽  
Federal Law ◽  
Economic Entity ◽  
Effective System ◽  
The Russian Federation ◽  
Definition Of ◽  
Relationship Of ◽  
The Relationship ◽  
General Compliance

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.

ECONOMIC SECURITY MANAGEMENT OF AGRICULTURAL ENTERPRISES AT THE REGION

2019 ◽  
Vol 4 (4) ◽  
pp. 388-394
Author(s):  
Viktoriia Hmyria ◽  
Volodymyr Kucherenko
Keyword(s):  
Agricultural Production ◽  
Economic Security ◽  
The State ◽  
Economic Stability ◽  
National Interests ◽  
Agricultural Enterprises ◽  
Theoretical Approaches ◽  
Proposed Model ◽  
Fixed Assets ◽  
Definition Of

The purpose of this article is to study theoretical approaches to definition of economic essence and directions of economic security formation of agricultural enterprises at the region. Analysis of the theoretical aspects of the research object showed that currently there are different approaches to the economic security interpretation. It is considered as a process of meeting public needs, protection of the state national interests, the economic stability, the state of the national economy, in which the country provides its own sovereignty, a state of protection against a certain type of threats. Certain realities of a market economy require fundamentally new approaches to the formation and increase of efficiency of agrarian enterprises functioning, and thus ensure their economic security. In the context of the latest scientific dimensions, it has been found out that the economic security of agricultural enterprises is a complex of sophisticated branched processes, methods, tools, levers of influence on activity for the purpose of increasing the economic activity efficiency of entities. In this regard, there are many different opinions regarding the components of enterprises economic security. It is proved that the economic security of enterprises is characterized by certain features in the regional context of their formation and application to agricultural production. The proposed model Forsythe technology modernization of a regional mechanism of economic security at agricultural enterprises will allow to determine more efficiently the volume of investments, tax burden on the industry and crediting enterprises, depreciation deductions etc., which will effectively affect the activity of the enterprise, and hence ensure its basic – economic security. Keywords: economic security, agricultural enterprises, natural conditions, fixed assets, information security, financial security.

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

2020 ◽  
Vol 175 ◽  
pp. 13011 ◽  
Author(s):  
Oksana Butkova
Keyword(s):  
Evolutionary Process ◽  
Economic Knowledge ◽  
Specific Point ◽  
Economic Space ◽  
Economic Entity ◽  
Russian Economy ◽  
Conceptual Definition ◽  
Analytical System ◽  
Definition Of ◽  
The Relationship

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.

scholarly journals Serum IGF1, metabolic syndrome, and incident cardiovascular disease in older people: a population-based study

2013 ◽  
Vol 168 (3) ◽  
pp. 393-401 ◽  
Author(s):  
Christa C van Bunderen ◽  
Mirjam M Oosterwerff ◽  
Natasja M van Schoor ◽  
Dorly J H Deeg ◽  
Paul Lips ◽  
...  
Keyword(s):  
Metabolic Syndrome ◽  
Older People ◽  
Population Based ◽  
Mortality Data ◽  
The Metabolic Syndrome ◽  
Longitudinal Aging Study Amsterdam ◽  
Aging Study ◽  
Definition Of ◽  
Relationship Of ◽  
The Relationship

ObjectiveHigh as well as low levels of IGF1 have been associated with cardiovascular diseases (CVD). The relationship of IGF1 with (components of) the metabolic syndrome could help to clarify this controversy. The aims of this study were: i) to investigate the association of IGF1 concentration with prevalent (components of) the metabolic syndrome; and ii) to examine the role of (components of) the metabolic syndrome in the relationship between IGF1 and incident CVD during 11 years of follow-up.MethodsData were used from the Longitudinal Aging Study Amsterdam, a cohort study in a representative sample of the Dutch older population (≥65 years). Data were available in 1258 subjects. Metabolic syndrome was determined using the definition of the US National Cholesterol Education Program Adult Treatment Panel III. CVD were ascertained by self-reports and mortality data.ResultsLevels of IGF1 in the fourth quintile were associated with prevalent metabolic syndrome compared with the lowest quintile (odds ratio: 1.59, 95% confidence interval (CI) 1.09–2.33). The middle up to the highest quintile of IGF1 was positively associated with high triglycerides in women. Metabolic syndrome was not a mediator in the U-shaped relationship of IGF1 with CVD. Both subjects without the metabolic syndrome and low IGF1 levels (hazard ratio (HR) 1.75, 95% CI 1.12–2.71) and subjects with the metabolic syndrome and high IGF1 levels (HR 2.28, 95% CI 1.21–4.28) demonstrated increased risks of CVD.ConclusionsIn older people, high-normal IGF1 levels are associated with prevalent metabolic syndrome and high triglycerides. Furthermore, this study suggests the presence of different pathomechanisms for both low and high IGF1 levels and incident CVD.

Tra ruralizzazione ed urbanizzazione: progetti integrati cittŕ-campagna

TERRITORIO ◽  
2009 ◽  
pp. 171-177
Author(s):  
Alessandra Giannini
Keyword(s):  
Urban Agriculture ◽  
Agricultural Production ◽  
Urban Areas ◽  
Rural Life ◽  
Rural Living ◽  
Marginal Areas ◽  
Country Life ◽  
The Subject ◽  
Definition Of ◽  
The Relationship

- Country life is (and has been) the object of utopian visions, set against the rise of urban living. The paradigms of the myth of rural life can be traced back to Howard's Garden City and to Frank Lloyd Wright's Broadacre City. These examples of the paradigm blend into a broader and trans-disciplinary contemporary discourse on the myth of rural living. Since the end of the 1990s, the subject of the relationship between the rural and the urban has developed into plans that could be called ‘country utopias'. The system of agricultural production and the countryside is evolving today towards new forms of integration and hybridisation with urban areas. Planning practices are emerging today in the definition of the characters and traits of urban agriculture designed to create town and country interaction particularly in marginal areas, strips located on the borders between town and country. These modifications are leading to the definition of new rural figures, together with plans capable of giving new life to liminal and marginal areas between town and country by creating new models of ‘rururban' living.

On the Very Idea of Civilisation

2021 ◽  
Vol 31 (2) ◽  
pp. 307-321
Author(s):  
Luke O’Sullivan ◽  
Keyword(s):  
Technological Development ◽  
Thomas Hobbes ◽  
Alternative Definition ◽  
Starting Point ◽  
Western Imperialism ◽  
Clash Of Civilisations ◽  
Definition Of ◽  
Contemporary Liberalism ◽  
Relationship Of ◽  
The Relationship

The concept of civilisation is a controversial one because it is unavoidably normative in its implications. Its historical associations with the effort of Western imperialism to impose substantive conditions of life have made it difficult for contemporary liberalism to find a definition of “civilization” that can be reconciled with progressive discourse that seeks to avoid exclusions of various kinds. But because we lack a way of identifying what is peculiar to the relationship of civilisation that avoids the problem of domination, it has tended to be conflated with other ideas. Taking Samuel Huntington's idea of a “Clash of Civilisations” as a starting point, this article argues that we suffer from a widespread confusion of civilisation with “culture,” and that we also confuse it with other ideas including modernity and technological development. Drawing on Thomas Hobbes, the essay proposes an alternative definition of civilisation as the existence of limits on how we may treat others.

ORGANIZATIONAL AND ECONOMIC ASSESSMENT OF THE DEVELOPMENT OF SMALL AND MEDIUM-SIZED BUSINESSES IN THE AGRICULTURAL SECTOR

2021 ◽  
Vol 1 (8) ◽  
pp. 72-78
Author(s):  
T. V. GRISHINA ◽  
◽  
N. V. ZAMYATKINA ◽  
Yu. A. YUKHLINA ◽  
◽  
...  
Keyword(s):  
Agricultural Production ◽  
Agricultural Sector ◽  
Economic Assessment ◽  
Digital Transformation ◽  
Innovative Development ◽  
Classification Feature ◽  
Theoretical Approaches ◽  
New Type ◽  
Definition Of

The article highlights the theoretical approaches to the definition of the concepts of small and medium-sized businesses. The relevance of the research is determined by the need to solve the problem of the development of small and medium-sized businesses in the agricultural sector in the context of digital transformation, the development and justification of directions for improving its development. The scientific novelty of the study is the formation of a complex for assessing the development of small forms of agricultural production, which allows us to develop priority strategic directions of development, including aspects of modernization of agricultural production and innovative development. The indicators of the development of small and medium-sized businesses in the agricultural sector are studied. A new type of classification feature of small and medium-sized businesses in the agricultural sector is proposed.

scholarly journals Leadership Style, Compensation And Its Effect On Employee Performance (PT. SSBP Case)

2020 ◽  
Vol 18 (3) ◽  
pp. 138
Author(s):  
Elly Alfrida ◽  
Petrus T. Resi ◽  
Sabam Simbolon
Keyword(s):  
Leadership Style ◽  
Employee Performance ◽  
Independent Variables ◽  
Main Factors ◽  
Relationship Of ◽  
The Relationship ◽  
A Company ◽  
Two Independent Variables

This research is aimed at understanding the relationship of leadership style and compensation on employee performance at PT SSBP considering that the two independent variables are the main factors that determines the success of a company as general as well as PT SSBP. The research obtained data from 144 respondents out of 210 total employees. A questionnaire was prepared to catch their perception on leadership style and compensation and how they affect their performance in the company they work with. From the data obtained and the analysis result shows that the relationship and the contribution of leadership style and compensation on the performance of employees is strong and significant, either partially or simultaneously. Therefore as managerial instruments, leadership style and compensation are extremely important factors to be considered and continuously updated in order to keep and maintain employees motivation that in turn will boost their performance,

scholarly journals Some Arguments about the Benefits of Applying the System of Civil Procedure Law in Civil Proceedings

2020 ◽  
pp. 060-066
Author(s):  
A. D. Zolotukhin ◽  
◽  
L. A. Volchihina ◽  
Keyword(s):  
Positive Result ◽  
Civil Procedure ◽  
Legal Norms ◽  
Legal Proceedings ◽  
Procedural Law ◽  
Civil Proceedings ◽  
Definition Of ◽  
Relationship Of ◽  
The Relationship

On the basis of research, the structure of civil procedural law is defined as a system rather than an elementary set of legal norms and institutions. Determining the significance of the system of civil procedural law, it was concluded that having individuality, such a structure is one of the features that distinguish civil procedural law from other branches of law. The authors also come to the conclusion that the established properties of the system of civil procedural law, such as unity, interconnection (interaction) and independence of application, determine the possibility of applying individual elements of the structure of the system of civil procedural law, when considering substantive situations as an independent both individually and collectively. This ensures the possibility of obtaining the required positive result and characterizes it as universal. Critically examining various concepts, the authors offer their own definition of the concept of the system of civil procedural law. The conclusion is also made about the relationship of the system of civil procedural law with the principles of civil procedural law and the procedural form of civil legal proceedings.

scholarly journals LEGAL AXIOMS: APPROACHES TO UNDERSTANDING

2020 ◽  
Vol 1 (9) ◽  
pp. 8-12
Author(s):  
Inna Zelenko ◽  
Keyword(s):  
Legal Regulation ◽  
Complex Phenomenon ◽  
Legal Principles ◽  
Common Features ◽  
The Third ◽  
Legal Science ◽  
The Difference ◽  
Definition Of ◽  
Relationship Of ◽  
The Relationship

The article reflects the diversity of views on the concept of "legal axiom". It is clarified that there are lawyers who deny the existence of the concept of "axiom" in law. It is presented that some scholars identify legal axioms with legal customs in terms of content, formulation and existence, as well as methods of provision. It is revealed that legal axioms have common features and differences with legal presumptions. It is emphasized that the legal presumption and legal axiom are understood as true without evidence. It is considered that the difference between a legal presumption and a legal axiom lies in the difference of circumstances: they allow to consider them plausible; possibilities (impossibilities) of refutation; significance, content and form It is demonstrated that there are several approaches to the relationship of legal axioms with the principles of law. It has been found that the first group of scholars identify the principles of law and axioms. Attention is drawn to the fact that the second group of scholars notes that axioms are prerequisites for the principles of law. It is presented that the representatives of the third group distinguish between the concepts of principles of law and legal axioms. It has been shown that the complex interrelationships of principles and axioms are reflected in their dialectical unity, their ability to pass from one to another, and the disclosure of one phenomenon through another. It is noted that axioms are subject to change, so axioms and presumptions are closely interrelated and under certain conditions can replace each other. The definition of legal axioms has been further considered. Legal axioms are a multifaceted complex phenomenon of legal reality related to law, legal awareness and legal science. regularities, properties of special legal principles of law and serve to simplify legal regulation.

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