FINANCIAL LEASING AND WAYS OF ITS DEVELOPMENT

2021 ◽  
Vol 21 (1) ◽  
pp. 252-261
Author(s):  
Murat Abdiev ◽  
◽  
Nurgul Abdullaeva ◽  

The article examines the role of the financial leasing system for raising the economy of the Kyrgyz Republic (KR) and the ways of their development in the context of economic integration, clarifies their theoretical and practical provisions. The subject of the study is financial leasing in a market economy, and the purpose of the study is to integrate as a member of the EAEU in raising the economy of the Kyrgyz Republic while strengthening the material and technical base of fixed assets, studying the essence and role of financial leasing and ways of their development. According to the results of the study, based on the study of the essence of financial leasing, the role in the economy, its forms, advantages, the ways of their development in the context of integration are proposed.

Author(s):  
Tetiana Vasylieva ◽  
Liudmyla Zakharkina ◽  
Oleksii Zakharkin

The purpose of the article is to provide scientific rationale of the place and role of financial leasing in financial and credit support for investment activities of enterprises. The subject matter of the research includes various aspects of the current state of financial leasing and ways of its advancement in Ukraine. The article provides an analysis of investment activities based on the volume of investments in Ukraine and determines the role of financial leasing as a funding for investment resources of enterprises. The paper also examines the legal and regulatory framework for financial leasing operations and highlights different interpretations of this form of financing as well as its formal indicators. An analysis of statistical data on the financial and credit market provides important insights into trends of financial leasing contracts and the volume of loans issued to corporate borrowers, and thus makes it possible to conclude that there is a lack of leasing operations in business activities of entities. The point is mainly supported by the fact that financial leasing contracts which have been made lately are not widespread enough after the crisis in 2014. The dynamics of changes in the volume of leasing contracts by dates of signing is considered, and it is found that there is a tendency to shortening the duration of financial leasing services. An industry factor of providing financial leasing services is taken into consideration and the main industries where these services are widespread are described. The existing approaches to evaluating the effectiveness of leasing contracts are systematized. The key challenges that hinder the growth of leasing in Ukraine are identified. The research methods used in the article include: analysis, synthesis and abstraction (for forming the rationale and developing the terminological and conceptual framework of the study); comparison, systematization and logical generalization (for examining the concept of financial leasing, its legal regulation and specific features of using in Ukraine); statistical, structural and comparative analysis (for exploring ways of advancement of financial leasing in Ukraine).


2020 ◽  
Vol 20 (1) ◽  
pp. 177-188
Author(s):  
Murat Abdiev ◽  
◽  
Gulnaz Mametova ◽  
Kubanych Toktorov ◽  
◽  
...  

The article explores ways to increase the competitiveness of meat products of the Kyrgyz Republic (KR) in the context of the EAEU integration, and clarifies their theoretical and practical provisions. The subject of the study is meat products in the EAEU, and the aim of the study is to increase the competitiveness of meat production in the Kyrgyz Republic. According to the results of the study, to improve the competitiveness of meat production, the development of a cooperation system and ways to strengthen integration in the EAEU are proposed.


Author(s):  
Anna Vladimirovna Bobrova ◽  
Abderraouf Abassi

The subject of this research is the fiscal system of Algeria, namely the principles and methods of formation of consolidated budget of the country and the role of tax revenue in development of market economy. The author describes the factors that influence the country’s fiscal system, as well as highlights the priority conditions for economic development of Algeria. The goal of this work consists in formulation of recommendations on improvement of the processes of budgeting and state tax planning in Algeria, as well as on overcoming the problems of a resource-oriented and state-regulated economy. The methodological framework contains the principles and methods of factor analysis that reveal the external and internal causes of establishment of the modern fiscal system in Algeria, mathematical methods of horizontal and vertical data analysis of consolidated budget; methods of induction and modeling in advancing proposals on the development of Algeria’s fiscal system. The novelty of this work lies in the suggestions on diversification of the economy by reducing the share of the oil and gas sector and sequestering budget deficit by reducing military spending, as well as shifting budget tax revenue towards direct taxes. The results of the research demonstrate the democratic model of fiscal system in Algeria, oriented towards market economy.


2019 ◽  
Vol 19 (4) ◽  
pp. 148-154
Author(s):  
Murat Abdiev ◽  
◽  
Altynai Zhoroeva ◽  
Aida Bekboeva ◽  
◽  
...  

Based on a study of the competitive and export-oriented food industry and the Kyrgyz milk processing industry, the article suggests the main directions of their development. The subject of the study is the competitiveness of dairy production in the context of economic integration, and the aim of the study is to determine the main directions of increasing the competitiveness of dairy production in the Kyrgyz Republic. Research methods: analytical, monographic research.


2021 ◽  
Vol 3 (197) ◽  
pp. 53-62
Author(s):  
A.V. Streltsov ◽  
◽  
G.I. Yakovlev ◽  

The study analyzes the nature of the modernization of the enterprise, identifies the factors that determine the need for its implementation in relation to Russian industrial enterprises, which were forced to miss several cycles of renewal as a result of the national economy reformation. It is necessary to comprehensively transform their material and technical bases to produce innovative, competitive products in the face of global uncertainties and increased competition on the target markets. The purpose of the study is to prove that the modernization of industrial enterprises is based on the transformation of their material and technical base, regular updating of fixed assets in order to eliminate their moral depreciation and the successful implementation of digital transformation. As a result, the study of the processes and algorithms for justifying the renewal and modernization of the formation of funds at the expense of internal sources of the enterprise investments. An approach to the assessment of their capabilities and importance to ensure the financing of modernization projects is proposed. Methods of statistical and comparative analysis, quantitative and qualitative analysis of economic phenomena and management of industrial enterprises were used to solve the set tasks. The characteristics of changes in profit, return on fixed assets and depreciation as sources of investments, depending on the dynamics of interest rates and inflation, are determined. The directions of increasing the importance of internal sources of enterprise investments for the implementation of its modernization projects are proposed. Key conclusions: it is necessary to build a comprehensive mechanism for managing the depreciation process of enterprises as its reproduction and modernization core. It is also necessary to ensure the targeted use of depreciation and the minimum return on funds accumulated by owners in the depreciation fund.


2004 ◽  
Vol 63 (3) ◽  
pp. 143-149 ◽  
Author(s):  
Fred W. Mast ◽  
Charles M. Oman

The role of top-down processing on the horizontal-vertical line length illusion was examined by means of an ambiguous room with dual visual verticals. In one of the test conditions, the subjects were cued to one of the two verticals and were instructed to cognitively reassign the apparent vertical to the cued orientation. When they have mentally adjusted their perception, two lines in a plus sign configuration appeared and the subjects had to evaluate which line was longer. The results showed that the line length appeared longer when it was aligned with the direction of the vertical currently perceived by the subject. This study provides a demonstration that top-down processing influences lower level visual processing mechanisms. In another test condition, the subjects had all perceptual cues available and the influence was even stronger.


2014 ◽  
Vol 11 (01) ◽  
pp. 35-42
Author(s):  
M. Hermans

SummaryThe author presents his personal opinion inviting to discussion on the possible future role of psychiatrists. His view is based upon the many contacts with psychiatrists all over Europe, academicians and everyday professionals, as well as the familiarity with the literature. The list of papers referred to is based upon (1) the general interest concerning the subject when representing ideas also worded elsewhere, (2) the accessibility to psychiatrists and mental health professionals in Germany, (3) being costless downloadable for non-subscribers and (4) for some geographic aspects (e.g. Belgium, Spain, Sweden) and the latest scientific issues, addressing some authors directly.


2016 ◽  
pp. 63-80 ◽  
Author(s):  
A. Buzgalin ◽  
A. Kolganov

The authors, basing on a critical analysis of the experience of planning during the 20th century in a number of countries of Europe and Asia, and also on the lessons from the economics of "real socialism", set out to substantiate their conclusions on the advisability of "reloading" this institution. The aim is to create planning mechanisms, suited to the new economy, that incorporate forecasting, projections, direct and indirect selective regulation and so forth into integral programs of economic development and that set a vector of development for particular limited spheres of what remains on the whole a market economy. New planning institutions presuppose a supersession of the forms of bureaucratic centralism and a reliance on network forms of organization of the subject and process of planning.


2016 ◽  
pp. 33-50
Author(s):  
Pier Giuseppe Rossi

The subject of alignment is not new to the world of education. Today however, it has come to mean different things and to have a heuristic value in education according to research in different areas, not least for neuroscience, and to attention to skills and to the alternation framework.This paper, after looking at the classic references that already attributed an important role to alignment in education processes, looks at the strategic role of alignment in the current context, outlining the shared construction processes and focusing on some of the ways in which this is put into effect.Alignment is part of a participatory, enactive approach that gives a central role to the interaction between teaching and learning, avoiding the limits of behaviourism, which has a greater bias towards teaching, and cognitivism/constructivism, which focus their attention on learning and in any case, on that which separates a teacher preparing the environment and a student working in it.


2014 ◽  
Vol 155 (22) ◽  
pp. 876-879
Author(s):  
András Schubert

The role of networks is swiftly increasing in the production and communication of scientific knowledge. Network aspects have, therefore, an ever growing importance in the analysis of the scientific enterprise, as well. The present paper demonstrates some techniques of studying the network of scientific journals on the subject of seeking the position of Orvosi Hetilap (Hungarian Medical Journal) in the international journal network. Orv. Hetil., 2014, 155(22), 876–879.


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