scholarly journals Accounting support for justification of hop production costs under government granting

2021 ◽  
Vol 935 (1) ◽  
pp. 012034
Author(s):  
E A Ivanov ◽  
L Yu Malinina ◽  
N N Pushkarenko ◽  
A V Korotkov
Keyword(s):  
Negative Impact ◽  
Government Support ◽  
Production Costs ◽  
Cost Information ◽  
Modern Agriculture ◽  
Analysis And Synthesis ◽  
The Russian Federation ◽  
The Government ◽  
Government Grant ◽  
Methodological Aspects

Abstract As one of the leading segments of modern agriculture in the Russian Federation, the hop production is currently on the rise and upscales its activities every year. This is largely facilitated by strong financial government support. The purpose of this study is to examine the main theoretical and methodological aspects of organizing the appropriate production accounting to provide the common approaches to cost justification while filing of applications by hop farms for grants. To reveal the main scientific provisions, such techniques and methods as observation, induction and deduction, analysis and synthesis, observation, comparison and other were used. The findings of the study point to the fact that no updated regulatory framework for accounting of costs in hop farms is available, and the issue of the structure and content of the incurred cost information carrier has not been completely elaborated within the government grant issuing mechanism. A small number of international and Russian studies to determine the essential characteristics of hops as a biological asset has a negative impact on the arrangement of the accounting process. The article suggests the methodology for organizing cost accounting by the main agro-technological stages of hop management and cultivation.

The development of agricultural business by women in the regions of Russia

2021 ◽  
pp. 273-281
Author(s):  
Elena Stepanovna Ustinovich
Keyword(s):  
Industrial Complex ◽  
Modern Agriculture ◽  
Entrepreneurial Skills ◽  
Grant Support ◽  
The Russian Federation ◽  
Agricultural Business ◽  
The Government ◽  
Government Grant ◽  
State Of Affairs ◽  
Kursk Region

Modern agriculture in the Russian Federation is characterized by the growth of entrepreneurial initiative on the part of women. In recent years, more and more Russian women have been focusing on using their entrepreneurial skills in the agro-industrial complex, agriculture, and agribusiness. Obviously, this state of affairs is due, first of all, to measures of state support for the industry by the government: grant support and the allocation of a number of subsidies in all areas of modern agribusiness. The study of regional characteristics of women's entrepreneurship in agriculture is of scientific interest. In this connection, the object of this study was the Kursk Region.

scholarly journals The Impact of Environmental Regulation on the Location of Pollution-Intensive Industries in China under Agglomeration Effect

2021 ◽  
Vol 18 (8) ◽  
pp. 4045
Author(s):  
Yinhao Wu ◽  
Shumin Yu ◽  
Xiangdong Duan
Keyword(s):  
Environmental Regulation ◽  
Local Economic Development ◽  
Negative Impact ◽  
Empirical Test ◽  
Mediating Effect ◽  
Production Costs ◽  
Agglomeration Effect ◽  
The Government ◽  
Pollutant Discharge ◽  
The Impact

Pollution-intensive industries (PIIs) have both scale effect and environmental sensitivity. Therefore, this paper studies how environmental regulation (ER) affects the location dynamics of PIIs under the agglomeration effect. Our results show that, ER can increase the production costs of pollution-intensive firms (PIFs) by internalizing the negative impact of pollutant discharge in a region, and thus, directly reduces the region’s attractiveness to PIFs. Meanwhile, ER can indirectly reduce the attractiveness of a region to PIFs by reducing the externality of the regional agglomeration effect. Moreover, these influences are regulated by the level of local economic development. Based on the moderated mediating effect model, we find evidence from the site selection activities of newly built chemical firms in cities across China. The empirical test shows that compared with 2014, the proportion of the direct effect of ER to the total effects significantly decreased in 2018, while the proportion of indirect effects under the agglomeration effect increased significantly. Our findings provide reference for the government to design effective environmental policies to guide the location choice of new PIFs.

scholarly journals THE EVALUATION OF THE EXPEDIENCY’S DEVELOPMENT AND SUPPORT OF SMALL INNOVATIVE ENTREPRENEURSHIP IN RUSSIA

2018 ◽  
Vol 6 ◽  
pp. 309-313 ◽  
Author(s):  
Anzhela Litvinova ◽  
Denis Paleev
Keyword(s):  
Small Business ◽  
Russian Federation ◽  
Small Businesses ◽  
Business Processes ◽  
New Technologies ◽  
Business Environment ◽  
Government Support ◽  
The Russian Federation ◽  
The Government ◽  
Business Entities

This article analyzes the situation of innovative approaches to building business processes and interaction between universities, the government,  and representatives of the business environment. A methodology is proposed by the authors for calculating the feasibility of government support for small innovative enterprises (SIEs) as independent small business entities organized at higher educational institutions of the Russian Federation, the activities of which are aimed at research, development, implementation, and commercialization.The importance and role of small innovative entrepreneurship in the economy of the country and large cities is becoming the main world trend. Russia is trying to match its innovation strategy in small business, but the success is, unfortunately, still negligible. On the part of the government, millions of rubles are allocated to support small innovative entrepreneurship, as well as the construction of technology parks, the creation of business incubators, technological laboratories, and platforms being organized at universities in order to ensure the implementation of innovative projects. In accordance with the Federal Law of the Russian Federation No. 217-FL of August 2, 2009, universities were able to register small innovative enterprises on their territory as independent small businesses in the sphere of innovative development, whose activities are focused mainly on the commercialization of intellectual property objects and their active promotion in the market.Nevertheless, the implementation of new technologies and know-how is associated with greater risks of SIEs and needs a methodical approach to assess the appropriateness of providing government support to such enterprises. We are going to consider and calculate the indicator of the feasibility of government support for a small innovative enterprise in the amount of 50 million rubles for a period of five years for its development and will prove the increase in the efficiency of the enterprise and the possibilities for its development through the government support mechanisms for innovations.

scholarly journals Sustainable management of smallholder oil palm farming during the COVID-19 pandemic

2021 ◽  
Vol 892 (1) ◽  
pp. 012064
Author(s):  
H L Nainggolan ◽  
W S S Waruwu ◽  
C K Gulo ◽  
R C Doloksaribu ◽  
T M H Siahaan
Keyword(s):  
Oil Palm ◽  
Sustainable Management ◽  
Agricultural Sector ◽  
Negative Impact ◽  
Secondary Data ◽  
Production Costs ◽  
Organic Fertilizers ◽  
Ecological Conservation ◽  
The Government ◽  
North Sumatra

Abstract The emergence of the CoronaVirus Disease in 2019, until now has had a negative impact on various sectors of people’s lives including the agricultural sector. Smallholder oil palm farming has also experienced a negative impact due the pandemic. This research aims to knowing the situation of smallholder oil palm farming before and during pandemic; and to knowing the readiness of farmers to manage smallholder oil palm farming; and to knowing the sustainability of the management of smallholder oil palm farming during the pandemic. This research was conducted in STM Hilir Subdistrict, Deli Serdang District, North Sumatra, Indonesia, which was carried out in September - December 2020. The data used were primary and secondary data which were analyzed descriptively with income analysis method and simple tabulation. Based on the results of data analysis, concluded: smallholder oil palm farming during the COVID-19 pandemic was not stable, due to an increase in production costs of 20.2%/month, and a decrease income of farmers by 6.69%/harvest season/ha. In period of COVID-19 pandemic-19 59% of farmers said they are ready to develop their farming in a sustainable manner. Sustainable management smallholder oil palm farming during the pandemic is going well, based on indicators of ecological conservation, where farmers tend to use organic fertilizers. In accordance with the results of the study suggested; so that the government provides continuous counseling to farmers, provides incentives, subsidies for production facilities for farmers, so that farmers continue to apply health protocols in carrying out their farming activities.

scholarly journals Tantangan Industri Kreatif-Game Online di Indonesia

2012 ◽  
Vol 1 (5) ◽  
pp. 443
Author(s):  
Choirul Fajri
Keyword(s):  
Negative Impact ◽  
Online Gaming ◽  
Creative Industries ◽  
Government Support ◽  
Online Game ◽  
Educational Values ◽  
Gaming Industry ◽  
Information And Communication ◽  
The Will ◽  
The Government

Information and communication technology currently has grown to such an extent, not only to meet the needs for information only, but now has grown to the fulfillment of the will of entertainment. These developments, and then bring up the creative industries technology-based communication and information, one of them is online gaming. Creative industries in this area, has become a phenomenon by itself, and makes it as one of the important sectors for economic growth. However, based on the data we get, there are still constraints faced in the development of this industry, such as: the limitations of knowledge, capital, the absence of Government support, as well as the lack of adequate infrastructure. The negative impact was unavoidable as well as from the industry, for example, will the existence of addiction for the gamers who have an impact on crime and action elements of pornography are also inherent in this online game. Therefore, it takes the good cooperation between the developers of the game and also the Government to be able to develop the online gaming industry. There is awareness of the game developer to make a quality game play and has educational values.

scholarly journals STRATEGI KEBIJAKAN PENANGGULANGAN PENGGALIAN PASIR PANTAI MELALUI PENDEKATAN EKONOMI (Studi Kasus Penggalian Pasir di Pantai Nasai – Kabupaten Merauke)

2018 ◽  
Vol 8 (1) ◽  
pp. 27
Author(s):  
Maria Diana Widiastuti ◽  
Godefridus Samderubun ◽  
Taslim Arifin
Keyword(s):  
Swot Analysis ◽  
Negative Impact ◽  
Real Data ◽  
Production Costs ◽  
Beach Sand ◽  
Sand Mining ◽  
Data Production ◽  
Government Data ◽  
The Government ◽  
Sales Agent

Beach sand mining caused externalities. Externalities are negative impact caused extraction excessive. Road damage, decreasing of fisheries production, and destruction of mangrove forest ecosystems in coastal areas. The government has appeal for the prohibition of sand mining, but extraction still happening. This study aims to assess the policy strategy to overcome beach sand mining throughmotivation and perception of community using SWOT analysis;estimation of actual production costs and estimation of real production of traditional sand mining using descriptive quantitative. The result showed that motivation of community selling sand for economic demands, does not need to work hard, the production are stable and high prices than agriculture activity. They consider selling sand is a side job. If there is no demand for sand, then the community will be doing another job like hunting, fishery and agriculture activity. The community aware negative impact of sand mining and its knowledge become strength effect to a prevention of sand mining. Low enforcement of Government and tribe policies. Real data production of excessive extraction three times higher than government data according to sand mining permit. Meanwhile, all sales sand has no permit. The profit margin for sales agent sand Rp543.111,00/ret while community received Rp250,000.00/ret. Price proposed by internalizing the externalities for sand mining is Rp391.924,00/m3.

Assessing the Efficiency of Russian Business Support Institutions in the Digital Economy

2021 ◽  
Vol 27 (8) ◽  
pp. 593-602
Author(s):  
O. V. Burgonov ◽  
E. V. Mikhaylov
Keyword(s):  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Historical Analysis ◽  
Integrated Approach ◽  
Government Support ◽  
Analysis And Synthesis ◽  
Business Structures ◽  
The Government ◽  
Space Infrastructure ◽  
Medium Enterprises

Aim. The presented study aims to determine methodological approaches to assessing the efficiency of government regulation and support of small and medium enterprises in the context of the digitalization of the economy, to propose directions for its improvement, and to consider institutions and tools that could contribute to solving the problems of small enterprises in the post-COVID period.Tasks. The authors examine the major problems in the development of small and medium enterprises (SMEs) in Russia, potential opportunities and solutions; analyze the main problems of SME support; determine indicators and criteria for evaluating the efficiency of this type of national and municipal administration.Methods. This study uses the methods of abstraction and aggregation, historical analysis and synthesis, induction and deduction, systemic and structural approaches.Results. The results of the study prove that the assessment of the efficiency of government regulation and support of small and medium enterprises in the context of the digitalization of the economy should be considered not only using KPI, but also by applying extended criteria and indicators at various management levels as part of an integrated approach. This makes it possible to determine why SMEs, which traditionally experience a lack of financial resources, use government support mechanisms to such a small extent.Conclusions. In Russia, government support is provided to SMEs in the form of guarantees and benefits, subsidization of the costs of leasing contracts and participation in advertising campaigns and exhibitions, co-funding of regional system-forming business projects. At the same time, the most important factor in optimizing the system of government regulation and support of entrepreneurship is the creation of digital space infrastructure to increase the efficiency of interaction between the government and business structures, since the existing system is not optimal.

ANALYSIS OF THE REPRODUCTIVE HEALTH OF THE POPULATION OF THE VORONEZH REGION FOR 2014-2019

2021 ◽  
pp. 190-198
Author(s):  
Алёна Геннадьевна Деряева ◽  
Владимир Петрович Косолапов ◽  
Галина Владимировна Сыч ◽  
Ольга Геннадьевна Деряева
Keyword(s):  
Russian Federation ◽  
Birth Rate ◽  
Negative Impact ◽  
Positive Impact ◽  
Well Being ◽  
Demographic Development ◽  
Demographic Situation ◽  
National Project ◽  
The Russian Federation ◽  
The Government

Существует взаимосвязь между здоровьем населения страны и экономическим, политическим ростом, демографической ситуацией в стране, что признается и медицинской и экономической науками. На сегодня, улучшение демографической ситуации в Российской Федерации является одной из приоритетных задач государства. С каждым годом рождаемость снижается, женщин фертильного возраста становится меньше, число заболеваний репродуктивной системы растет, происходят изменения в нравственных и семейно-брачных отношениях. Все это оказывает негативное влияние на демографическую ситуацию в целом. Для решения этой проблемы правительство Российской Федерации реализует национальные проекты «Здравоохранение» и «Демография», направленные на устранение демографических проблем. По словам заместителя Председателя Правительства Российской Федерации, куратора национального проекта «Демография» Татьяны Голиковой, «Демография» - важнейший национальный проект. Весь комплекс его мероприятий направлен на достижение главной государственной задачи - «Сохранение населения, здоровье и благополучие людей». Данное направление позволит обеспечить эффективное социально-демографическое развитие, и положительно повлияет на социально-экономическую ситуацию в стране. Результаты исследования, представленные в статье, позволяют определить мероприятия по улучшению демографической ситуации в стране, оценить уровень рождаемости, смертности, естественного прироста, младенческую смертность There is a relationship between the health of the country's population and the economic, political growth, demographic situation in the country, which is recognized by the medical and economic sciences. Today, improving the demographic situation in the Russian Federation is one of the priority tasks of the state. Every year the birth rate is decreasing, women of fertile age are decreasing, the number of diseases of the reproductive system is growing, and there are changes in moral and family-marriage relations. All this has a negative impact on the demographic situation as a whole. To solve this problem, the Government of the Russian Federation is implementing the national projects "Healthcare" and "Demography", aimed at eliminating demographic problems. According to the Deputy Prime Minister of the Russian Federation, the curator of the national project "Demography" Tatyana Golikova, "Demography" is the most important national project. The whole range of its activities is aimed at achieving the main state task - "Preservation of the population, health and well-being of people". This direction will ensure effective socio-demographic development, and will have a positive impact on the socio-economic situation in the country. The results of the study presented in the article allow us to determine measures to improve the demographic situation in the country, to assess the level of birth rate, mortality, natural growth, infant mortality

The development of government support for compliance managers training in Russian Federation

2021 ◽  
Vol 6 (1) ◽  
Author(s):  
Alexander Sergeevich Kazakov ◽  
Natalia Aлексеевна Prodanova ◽  
Lyudmila Viktorovna Sotnikova ◽  
Nataliya Stepanovna Plaskova ◽  
Elena Vasilievna Prokofieva ◽  
...  
Keyword(s):  
Russian Federation ◽  
Practical Knowledge ◽  
Civil Servants ◽  
Government Support ◽  
National Budget ◽  
Compliance Programs ◽  
Compliance Officers ◽  
The Russian Federation ◽  
The Government ◽  
Labor Resources

The article reflects ?n the problems of government support for the training of compliance officers in the Russian Federation. This problem became more acute in connection with the consolidation in clause 3 of the Order of the Government of the Russian Federation No. 1697-r of August 16, 2018, the requirement to create internal systems under state and municipal authorities, ensuring that their activities comply with the requirements of antimonopoly legislation. The lack of theoretical and practical knowledge of civil servants in this area (the area of compliance) determines the relevance of the problem under consideration. This mostly concerned t? yesterday's students who are unable to provide payment ?f additional education in this area due to lack of financial resources. This entails the lack of qualifications of civil servants in the area of compliance and the ineffectiveness of compliance programs they are running. In the course of the study, we concluded that it is necessary to adopt in Russia a Scandinavian approach of government support for the training of labor resources at the expenses of the national budget and taking into account the real need for labor resources in regions and municipalities.

Influence of tax preferences on the formation of budget revenues

2014 ◽  
Vol 8 (9) ◽  
pp. 161-170
Author(s):  
Елена Егорова ◽  
Elena Egorova ◽  
Елена Бокарева ◽  
Elena Bokareva
Keyword(s):  
Opposite Effect ◽  
Government Support ◽  
Planning Period ◽  
Tax Base ◽  
Goods And Services ◽  
Tax Revenues ◽  
New Business ◽  
The Russian Federation ◽  
Tax Benefits ◽  
The Government

One of the priorities of economic development is the formation of a stable and sustainable tax system for the Russian Federation for the upcoming planning period, and this means fiscal stability, promoting economic growth in business activity. In the current situation, the main focus of the tax must be made exactly on stimulating component of tax policy in order to ensure stimulation of the economy, as well as business agents to develop production and open new business in Russia. One of the tools of tax incentives are tax preferences. Legislators at the federal level should not make decisions for the regions, the regions should be given a greater autonomy in matters of incentives. In the first place, it is necessary to increase production and sales of competitive goods and services. Only by increasing the production of goods may be increased tax revenues. Today, taxes are considered solely as a means to supplement the budget. The government, seeking to reduce tax benefits, believes that this will contribute to greater density in the budget. But the reduction of tax preferences for the producers will have the opposite effect - a reduction of output and, consequently, a decrease in the output of goods as well as reduced tax revenues. Therefore, in our opinion, it is necessary not to reduce, but to increase government support through tax breaks, subsidies and different preferences, as this would increase the output of goods and, therefore, result in an increase in the tax base and in an increase in tax revenues.

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