How to Promote Sustainable Branch-Wise Financial Flows in the Context of Contractual Regime (the Case of Public Utility Sector)

10.12737/2498 ◽  
2014 ◽  
Vol 2 (3) ◽  
pp. 59-66
Author(s):  
Каменева ◽  
E. Kameneva

The subject structure of branch-wise economic and financial relations is described. Factors, affecting financial and economic activity, financial stability and sustainability of financial flows in the public utility sector are revealed. Contractual regime depending on the way the administrating body enters the apartment houses management market is presented.

Author(s):  
Evgenij Derzhivitskij ◽  
Vadim Perov ◽  
Andrey Polozhentsev

The article examines how to apply moral and philosophical reflection in the commission of a crime. An action is the result of solving an equation with many variables. This is overcoming legal, moral, philosophical, and emotional contradictions. However, modern legal and ethical thought closes the way for understanding its causes and motives. As an example, we examine the conspiracy and murder of Caesar in Rome in 44 BC. The article reveals objective differences in the understanding of morality in antiquity and in modern ethical science. Here we analyze the philosophical and ethical grounds that will help solve this dilemma. First of all, we considered the philosophical and political works and letters of Cicero. His reasoning about the duties of a citizen might have influenced Brutus' decision to participate in the conspiracy against Caesar and accept the moral choice as his fate. Brutus did not act as a murderer, but as an exponent of public purpose and public utility, for whom the purpose of the act was the public good, incompatible with tyranny.


Author(s):  
Izolda Chiladze

Profitability is one of the fundamental directions of the financial stability of enterprises. Resources in nature are finite. Thus, the effective use of resources by each enterprise is of great interest to the public. The Profit is a means of expanding of production, of material incentives, of growth of investments and state revenue. Profit is also used by enterprises to finance employees’ awarding charitable and other programs. So, in order to make the enterprise profitable, it is important for owners, employed personnel, the state, and the whole society. Consequently, the research of the factors that increase the profitability of enterprises is always relevant. Purpose of the article is to create a multifactorial model of profitability. Therefore, the object of research is the system of indicators of profit and profitability. The article discusses different indicators of profit and profitability of the enterprise. On the basis of their logical and qualitative analysis, the most general indicator was selected: the ratio of annual profit (profit before taxation) to total assets. The purpose of the research was exactly to create a new factor model of this indicator. Based on the logical analysis, synthesis and professional judgment methods, eight indicators were selected which influence the profitability change and whose insertion (layout) into one model is possible and reasonable. And the method of so-called absolute difference is used to measure the influence of factors affecting profitability. For the testing of this model, the article uses the data of the Teliani Valley financial information of the Georgian wine company. This company was very interesting because it was the most financially stable and high-profile one but it became unprofitable for the past three years. As a result of the logical and empirical analysis of the factor-indicators of the new multi-factor model, it is obvious that this model can be used in all branches of the economy, except for commercial banks. Annual use of this factor model of profitability will be intellectual assistance for management of companies in order to find negative factors for profitability change and to make relevant decisions.


Author(s):  
Janusz Majewski

The aim of the paper was to identify factors affecting the profitability of apiculture production in Poland. In the work was used data from the Central Statistical Office, the Polish Beekeeping Association and literature on the subject. Eight direct interviews with beekeepers were also conducted. The calculations were made for four types of apiaries differing in the scale of production and the way of management. For the types of apiaries indicated, the calculated direct surplus for two methods of selling honey (purchase and direct sales). The highest results were obtained in the case of a migratory apiary. The value of direct surplus per bee colony amounted to PLN 1,160 for direct sales, and PLN 450 for purchase. In the case of stationary management, the amount of direct surplus was from 2 to a dozen times lower than in the case of a migratory apiary. Similar differences were also recorded when estimating the value of net agricultural income. The factors determining the profitability of beekeeping production in Poland include: the scale of production, the kind of economy in the apiary (stationary or migratory), honey distribution channels and the beekeeper’s reputation.


2021 ◽  
Vol 6 (11) ◽  
pp. 241-256
Author(s):  
Mustafa MACİT ◽  
Sibel ORHAN ◽  
Muhammet GÜMÜŞ

Medical errors are recognized as an important issue within the scope of patient safety and it should be stated that they have started to take a noteworthy place in the public debate within the scope of health care policies. Medical errors, which have existed since the past but have been increasing recently, are very important within the scope of health services. In this context, it should be noted that it is quite small and has a number of studies from the recent past of Turkey. This study aims to compile and examine the researches made within the scope of medical errors and to investigate the factors affecting the medical error, the effects resulting from the errors, the attitudes towards the error and the types of errors, and to reveal the current information about the factors that affect them. we focus on medical error concept in this context, international and national research on the subject being discussed, relating to work done for medical bug in Turkey is presented, and gives advice on behalf of the work to be done in the future.


2021 ◽  
pp. 9-12
Author(s):  
Mariana BORTNIKOVA ◽  
Yuliia CHYRKOVA

Introduction. While carrying out production, economic and foreign economic activities, domestic enterprises face important issues of ensuring their financial stability and effective management of the financial resources’ formation, distribution and use process. The purpose of the paper is to build a conceptual model for managing the financial resources of an enterprise in the implementation of foreign economic activity, which will allow for high-quality diagnostics of financial resources at the stages of their formation, distribution and use. Results. The influence of globalization processes on the functioning of domestic business entities provides for a periodic renewal of the mechanism and model for financial resources management. The main constituent elements of the model for managing the enterprise financial resources are characterized, namely: the aim and main objectives; subjects of financial resources management; technology of financial resources strategic management at the enterprise; factors of influence on the management processes and the system of ensuring the financial resources management of the enterprise in the implementation of foreign economic activity. The technology of the company's financial resources strategic management has been developed. A conceptual model for managing the financial resources of an enterprise in the implementation of foreign economic activity has been formed, which considers organizational, functional and information support. Conclusion. The application of the financial resource management conceptual model in the practical activities of enterprises will ensure the achievement of the goals and objectives of the enterprise, contribute to the improvement of its financial condition and the movement of financial flows, as well as allow alternative management decision-making on the formation and implementation of the strategy for managing the financial resources of the enterprise in the conditions of new foreign markets development.


2000 ◽  
Vol 16 ◽  
Author(s):  
Kristian Rasmussen

Bjarne Riis – idol and scapegoatGod one day, scapegoat the next. This is the shape of the story told by the press about the Danish winner of the Tour de France, Bjarne Riis. This article came into being as a result of astonishment at the way in which the press and the public have dealt with the phenomenon of drug use among professional cyclists. The subject is investigated from a cultural-analytical approach, and the article throws light on the way in which press reports along with publicity in general created a kangaroo court, and on how fanatical adulation are transformed to envy and hate. The story of the rise and fall of Bjarne Riis is compared to a genuine scapegoat ritual, and the sacrifice of the scapegoat is compared with the sacrifices of ancient societies. Both journalism and the public subscribe to an ancient game, which places itself outside our modern society, founded as it is on the rule of law.Michel Foucault’s notion of punishment in pre-modern society is used to illustrate the subject. The scapegoat theory of the French religious philosopher, René Girard, provides a basis for a description of the rise and fall of the god of cycling, while Elias Canetti is used to put the reactions of the public into perspective. The book that inspired this article is Verner Møller’s Dopingdjævlen (Drug Devil), which, in line with the ideals of modern society regarding good sense and the need for dialogue, attempts to explain the phenomenon of drugs and sport. The French philosopher, Georges Bataille, also enters the picture here and is used to help understand the cyclist’s willingness to act as sacrifice in relation to sport.


2019 ◽  
Vol 1 (11) ◽  
pp. 9-27
Author(s):  
Marek Nahajowski

Cadence (ending) formulas are one of the most intriguing phenomena in music. They occur in works of all historical periods and styles and they have a variety of forms: from melodic and harmonic turns to rhythmic or even dynamic ones. However, this issue is important not only from the perspective of theory of music or composition technique but also performance practice as the way how a singer or instrument player understands the functioning of separate elements of a piece will impinge on the sound shape of the work presented to the public. Reading the extramusical message hidden in the structure of a piece should be regarded particularly significant for the interpretation of pieces written in times when adding precise performance guidelines in the score was not practiced. In case of compositions written in the 16th and the first half of the 17th centuries, the way how ending formulas functioned was a result of the specificity of that time’s modal system and the principles of polyphonic composition, in which the role of melodic (horizontal) thinking prevailed over the harmonic (vertical) one. The issue of cadences gains special importance while analysing instrumental works in which the absence of verbal text hinders the division of the piece into segments. It only becomes possible thanks to analysing the structure of the piece, including the allocation of modal ending formulas in separate voices of the composition. Howsoever the topic of cadences in music of the 16th and 17th centuries has been discussed many times in the literature on the subject, it has had no satisfactory presentation related to that time’s instrumental repertoire. The present article is an attempt to elaborate on the deliberations on the topic of modal cadence formulas in instrumental works from the 16th and the first half of the 17th centuries. Its first part has an introductory character and it touches on the notion of cadence in modern theoretical-musical and encyclopaedic texts compared to composition theory and practice in the Renaissance and early Baroque eras. The second part of the article is an analysis of selected instrumental works from the end of the 16th and the beginning of the 17th centuries meant for different types of line-ups – the four-voice canzona by Florentio Maschera, canzona by Girolamo Frescobaldi for solo instrument with basso continuo and one of the ricercati by Giovanni Bassano meant for solo melodic instrument without accompaniment.


2016 ◽  
Vol 13 (2) ◽  
pp. 128-142
Author(s):  
Felipe Süssekind ◽  

Summary Pantaneiro2 cattle have many facets. Firstly, they are the object or the product of the main economic activity of the region; secondly, they are a key element in the ecological dynamics of the flood plains of the Pantanal; and finally, they are the subject of unique cultural practices and experiences. The articulation of these three modes of existence is discussed in this article, based on an ethnography carried out on farms in the southern Pantanal region. The proposal is to reflect on the Pantanal concept of bagual and the way it relates to the dichotomies of tame and feral, traditional and modern.


2001 ◽  
Vol 19 (3) ◽  
pp. 307-339 ◽  
Author(s):  
Andrew F. Stone

The panegyrics of twelfth-century Byzantium have long been regarded as second-rate rhetoric. This paper, however, attempts to show that the panegyrics of one author at least, Eustathios of Thessaloniki, were not in the eyes of the Byzantines second-rate, and in fact conform to ideals which were in operation in his time. The so-called “Theory of Ideas” of Hermogenes is first considered, then the operation of the ideals of Atticism, variety and (although this is particularly alien to us) obscurity in Byzantine rhetoric. The way in which the different types of style which Hermogenic theory recognizes varies according to the dictates of the subject-matter is considered in the case of Eustathios's 1174 and 1176 Epiphany orations for the Emperor. A particularly florid passage from the 1176 speech is presented as an example of the way in which Hermogenic “Theory” can be used to analyse rhetoric, and the three principles of Atticism, variety and obscurity are shown also to be operating in the text.


2017 ◽  
Vol 7 (1) ◽  
pp. 209
Author(s):  
Roman Trzaskowski

Commercial Activity of Nonprofit OrganizationsSummaryThe issue of the economic activity of nonprofit organizations is highly controversial in Poland. Some scholars argue that this sort o f activity should not be opened for the third sector organizations at all because in practice it often dom inates over the statutory activity, constitutes the fields of abuses and casts shadow on the good reputation of the sector. The others believe that the non governmental organizations should have the possibility to engage in business activities subject to certain conditions. The second position has been accepted by the Polish legislator in the recent law on the public utility activity and voluntarism from June 23th, 2003.The law provides for a relatively detailed and interesting regulation of the economic activity of so called public utility organizations, that is the organizations which - because of their public utility character - are treated in a very favorable manner by the legislator (e.g. from the perspective of tax law). The legislator distinguishes between business activity, paid and free public utility activity (art. 6-10). The difference between a business activity and a paid public utility activity depends on the level of the fee charged for the goods or services. If the fee is not intended to generate net income but only to cover the direct costs of the goods or services provided by the organization, then in principle it is „a paid public utility activity”. This activity may constitute the statutory activity of a public utility organization. However the legislator has also decided, that „a paid public utility activity” constitutes a business activity in a case where the payment of the natural persons employed by the organization exceeds 150% of the average payment. As to the business activity, the legislator has decided that the business activity of the public utility organization has to serve its statutory goals (art. 20 p. 4). It means that this activity may only have a subsidiary character and may not constitute a main statutory activity of the organization.


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