scholarly journals Cooperation and accounting policies of economic entities as tools for the development of a green economy

Author(s):  
Svetlana A. Lukyanova ◽  
Oksana S. Pavlova

Subject. Scientific and technological progress, mining disregarding environmental standards, throw-away economy, and other similar human activities have led to a new economic objective of environmental protection, waste disposal, and recycling. Any qualitative solution to an economic problem requires a quantitative measurement to calculate its scale and create political and organisational measures to eliminate it. State regulation and the support of a green economy means providing for and controlling the processes of enterprise cooperation aimed at waste optimisation and disposal as well as controlling waste recycling. Organisational measures include procedures aimed at the formation of cooperative ties. They also require procedures that form an accounting and analytic section, i.e. procedures for the acknowledgement, assessment, and disclosure of information about waste in financial statements. A realistic estimate and the control of waste as well as liquidation obligations related to its disposal will provide reliable information about the scale of environmental behaviour of each economic entity. Objectives. The study includes identifying tools for the development of a green economy. It proposes methods for environmental cooperation within the framework of waste-free and lean production, the development of conditions for the acknowledgement and correction of estimates of recyclable and non-recyclable waste, and methods for the efficient use of recyclable waste. Methods. The work involved the observation and generalisation of empirical data regarding the economic activities of economic entities and the study of scientific economic literature. It also used methods for the theoretical analysis of provisions of regulatory documents regarding the state control of activities in the field of environmental protection and waste management. Conclusions. The paper presents a study of different types of effective environmental behaviour of economic entities. Such behaviour requires comprehensive measures aimed at using cooperative relations between economic entities and improving the accounting policies of participants of economic relations to reduce waste and to meet liquidation obligations for waste disposal and the remediation of the environment. The proposed tools for the development of a green economy, ways of acknowledging environmental costs, their estimation, control, and saving the environment will make it possible to effectively use limited natural resources.

2019 ◽  
Vol 15 (1) ◽  
pp. 89-97
Author(s):  
Sergey Grozdilov ◽  
Pavel Baruzdin

The Object of the Study. Justice as a social phenomenon, a property, and the system-forming side of social relations.The Subject of the Study. Systems aralysing the phenomenon of justice as an objective characteristic of social relations at the theoretic and conceptual levels in the socioeconomic sphere. The Purpose of the Study. The category of justice, its essential, meaningful characteristics in the context of socioeconomic relations.The Main Provisions of the ArticleIn the context of globalization of social processes, the problem of justice has acquired special importance both in theoretical, ideological and practical terms. In the system of socio-economic relations, justice as an objective property of these relations is determined through the socio-philosophical category, which indicates the correspondence of appropriation as a process of securing resources, property, means of production, material goods, services and various types of income for an economic entity or an individual to the results of their activities.At each stage of social development, economic justice has its limits , which are the interests of the state and social groups. The latter dictate their demands for the application of the principles of justice, primarily through decent remuneration for work. As an economic problem, justice is manifested in the form of claims, conditions imposed on the political power about effective taxation and adequate tax burden on the population.But in general, the study of the problems of justice in economic relations is closely related to the need to find more effective options for the development of production and society. On a socially significant scale, socio-economic justice acts as the expediency of the emerging property relations, and their transformation at a certain historical stage. The dynamics of changes in economic relations, the basis of which are property relations, causes changes in the specific meaning of justice in this process


Author(s):  
T. Kuzmitskaya

The essence of the concept "sustainable development" is considered. The need to strengthen state regulation of economic relations to smooth out or eliminate negative environmental consequences by forming a green economy as an alternative to the traditional resource-intensive model and creating a more comfortable living environment for the population through the so-called ruralization (or deurbanization - the outflow of the population from cities to rural areas) is shown.


2021 ◽  
Vol 7 (1) ◽  
pp. 54-60
Author(s):  
V. S. Zlahoda ◽  
T. I. Ivko ◽  
Т. А. Germanyuk ◽  
L. O. Bobrytska

In modern working conditions, a pharmacist has insufficient knowledge of regulatory documents regulating the activities of the pharmaceutical industry. Thus, there is a need to provide informational assistance to the pharmacist by systematizing the current legal documents. Aim. To scientifically generalize legal acts on the state regulation of the business entity in pharmacy in Ukraine. Materials and methods. Regulatory legal acts regulating the process of the state regulation of the activity of an economic entity in pharmacy in Ukraine, and such methods as content analysis, generalization were used. Results. As a result of the content-analysis it has been found that state supervision (control) of the pharmaceutical market of Ukraine is performed by the following state structures: the State Service of Ukraine for Medicines (Drugs) and Drug Control, the State Service of Ukraine for Food Safety and Consumer Protection, the State Fiscal Service, the State Labor Service of Ukraine, the State Emergencies Service of Ukraine. Conclusions. When conducting the content-analysis it has been found that the legal documents regulating the process of pharmaceutical care provision in Ukraine are the Laws of Ukraine “On licensing of the economic activities”, “On consumer protection”, “On labor protection”. A graphic model of the state regulation of the business entity’s activity in Ukraine has been also created. Key words: state regulation; business entity in pharmacy; regulatory legal acts; content-analysis.


2020 ◽  
Vol 8 (5) ◽  
pp. 5-12
Author(s):  
Hryhorii Bukanov

The article considers ecological and economic instruments in the context of implementation of the state ecological policy and sustainable development of regions. The number of eco-policy instruments used for economic protection of the environment is constantly changing and expanding. The features that characterize economic instruments are identified: the theoretical basis for the use of economic instruments is the idea of external environmental costs, which are expressed in the negative forms of impact of production and consumption of the environment; secondly, environmental and economic instruments are aimed, on the one hand, on the economic support of rational nature management, and on the other - on environmental protection; third, the basis for the practical application of economic instruments are the principles of "polluter pays" and "user pays"; fourth, economic instruments contribute to the development of a "green" economy, which is the driving force of sustainable (balanced) development. Environmental and economic instruments determine the financial strategy, and this is a solid foundation for the concept of sustainable development. There are two main groups of environmental and economic instruments of state regulation in the field of environmental protection: the first group is represented by fiscal and budgetary economic instruments (environmental taxation, environmental payments and fees, environmental regulation and penalties for violations of environmental legislation), the second group of economic instruments for the implementation of state environmental policy is related to the system of financial and economic incentives for environmental activities (preferential taxes, soft loans, subsidies, market formation of environmental goods and services). The main directions of improving the implementation of economic instruments of public administration in the field of environmental protection are identified.


2020 ◽  
pp. 38-61
Author(s):  
Natalya DYADIK ◽  
◽  
Anastasiya CHAPARGINA ◽  

The growing interest in environmental problems on the part of society leads to the fact that more and more attention is paid to the activities of enterprises, and the criteria for the greening of their production are becoming more stringent. With the growth of industrial production, the scale of the negative impact on the environment increases, so simply discussing environmental problems becomes insufficient. There is a need for a comprehensive accounting of the environmental performance of organizations and the development of measures to compensate for the resulting environmental damage. The article examines the issues of environmental and economic relations between business and government in the Russian Arctic. The purpose of this study is to form a theoretical approach to solving the problem of greening the Arctic regions based on the analysis of the ecological and economic relations between government and business. Legal and economic instruments for regulating environmental protection in Russia, as well as strategic documents for the development of the Russian Arctic in the field of ecology are analyzed. An assessment of the environmental and economic responsibility of companies operating in the Russian Arctic is carried out on the basis of non-financial reporting data. The results of the analysis show that the presented non-financial information is not transparent enough, and the level of business responsibility is rather low. To solve the problem posed, the authors propose a theoretical approach to building a "green" partnership, which allows finding a compromise between the interests of the state and business. The formation of an integrated ecological and economic approach in the state regulation of environmental protection activities will allow reaching a point of bifurcation in the relationship between government and business and thereby leveling the anthropogenic load on the ecosystem of the territory.


Author(s):  
G. Z. Yuzbashieva ◽  
A. M. Mustafayev ◽  
R. A. Imanov

The indicators that determine the change in the macroeconomic situation in the economy of Azerbaijan in 2010–2017, as well as the conditions for increasing the effectiveness of state intervention in solving economic problems are analyzed. It is noted that it is not the size of the public sector that becomes important, but its qualitative component (management and redistribution of resources and revenues, coordination of government intervention in economic relations). The main reasons limiting economic growth are identified, and the mechanisms for overcoming them are disclosed, since economic growth is of particular importance in the transformational period of state development. It substantiates the assertion that the forms and methods of state regulation should be the result of a reasonable combination of the private and public sectors of the economy to more effectively achieve the goal of economic development of the country and increase the welfare of the population. To this end, it is advisable to limit the actions of market forces and find a rational ratio of market and government measures that stimulate economic growth and development.It is shown that in the near future the development of the economy of Azerbaijan should be focused on the transition to the integration of various models of economic transformation; at the same time, “attraction of investments” should be carried out by methods of stimulating consumption, and the concept of a socially oriented economy, which the state also implements, should prevail, thereby ensuring social protection of the population and at the same time developing market relations. Disproportions in regional and sectoral development are also noted, which are the result of an ineffective distribution of goods produced, inadequate investment in human capital, a low level of coordination and stimulation of economic growth and development.


2019 ◽  
Vol 10 (12) ◽  
pp. 1165-1171
Author(s):  
Karl Gatterer ◽  
◽  
Salah Arafa ◽  

Reliable and affordable energy is the key for the socio-economic development in rural and desert communities worldwide. While energy can be used for consumption purposes such as Lighting, Access to Information, Comfort and Entertainment, productive use of renewable energy is the key enabler for SMEs and Economy to grow. The paper examines the complex interactions among Energy, Materials, Water, Food, Building, Employment and Environment. It also discusses the implementation of renewable energy technologies to overcome some of barriers faced by rural villages and desert communities. It shows some of the special applications and approaches used over the past few decades in energy conversion, consumption and conservation to achieve poverty reduction, social justice and sustainable development. Field experiences in Basaisa projects, Egypt showed that open free dialogues with all stakeholders, site-specific education and training, appropriate local financing systems and access to knowledge are key-elements and essential factors for achieving green economy and sustainable community development. The coming decade will see a continued expansion of knowledge about renewable energy resources and its useful applications as systems friendly to the environment and as tools for economic activities, sustainable living and growth in rural and desert communities.


Author(s):  
Vitaly Lobas ◽  
◽  
Elena Petryaeva ◽  

The article deals with modern mechanisms for managing social protection of the population by the state and the private sector. From the point of view of forms of state regulation of the sphere of social protection, system indicators usually include the state and dynamics of growth in the standard of living of the population, material goods, services and social guarantees for the poorly provided segments of the population. The main indicator among the above is the state of the consumer market, as one of the main factors in the development of the state. Priority areas of public administration with the use of various forms of social security have been identified. It should be emphasized that, despite the legislative conflicts that exist today in Ukraine, mandatory indexation of the cost of living is established, which is associated with inflation. Various scientists note that although the definition of the cost of living index has a well-established methodology, there are quite a lot of regional features in the structure of consumption. All this is due to restrictions that are included in the consumer basket of goods and different levels of socio-economic development of regions. The analysis of the establishment and periodic review of the minimum consumer budgets of the subsistence minimum and wages of the working population and the need to form state insurance funds for unforeseen circumstances is carried out. Considering in this context the levers of state management of social guarantees of the population, we drew attention to the crisis periods that are associated with the market transformation of the regional economy. In these conditions, there is a need to develop and implement new mechanisms and clusters in the system of socio-economic relations. The components of the mechanisms ofstate regulation ofsocial guarantees of the population are proposed. The deepening of market relations in the process of reforming the system of social protection of the population should be aimed at social well-being.


Author(s):  
Dmytro Zadychaylo ◽  
◽  
Krystyna Rutvian ◽  

The article is devoted to the content of the concept of "environmental innovation" in the system of socio-economic relations of the green economy. The genesis of the origin of the category "green economy" and the specifics of its functional content are clarified. It is stated that in contrast to international legal documents in the legislation of Ukraine there is no clear and systematic separation of the green economy as an important segment of the national economy. The article emphasizes the idea that the central place in the green economy should be occupied by two system-forming categories. The first is ecological management, which can be implemented in both commercial and non-commercial forms. The second is environmental innovation, as a source of the green economy gaining the same level of profitability as the traditional economy, and over time, its significant growth. Various definitions of "environmental innovation" are considered, as there is no single definition today. The article emphasizes the prospects of environmental innovations and the green economy in general, emphasizes their profitability. It is believed that caring for the ecosystem in which we live is not only a modern trend, but also a guarantee of stability of the entire biosphere. These aspects pose a large number of challenges to the environmental and economic legislation of Ukraine, both in terms of institutionalization of these categories, and in terms of providing them with effective implementation mechanisms. An attempt has been made to identify in which legislative acts these issues could be resolved. It was emphasized that the legislator does not provide any benefits for the introduction of environmental innovations and environmental management. It is proposed to introduce certain incentives for businesses that use environmental technologies or attract other environmental innovations, in the form of tax benefits.


2018 ◽  
Vol 11 (4) ◽  
pp. 102-110
Author(s):  
N. P. Molchanova

The paper deals with the methodology and practice of the state regulation of the regional economy based on the legislative framework and works of Russian scientists in the historical context with account for the specifics of the current period of market transformation. The subject of research is organizational and economic relations, aimed at improving the management efficiency of regional socio-economic development. The purpose of research was to identify the key problems of the regional economy regulation preventing the balanced functioning of administrative-territorial entities and substantiate the need to boost measures of state support. Based on the dialectical cognition method and the system approach, the positions of leading scientists and scientific schools on topical issues of the regional economy as a scientific discipline were analyzed, which made it possible to identify the main reasons hampering socio-economic transformations and justify measures for running a more active regional policy. It is concluded that consistent improvement of methodological and organizational approaches creates prerequisites for improving the results of the socio-economic development at the regional level; however, in the current situation of the macroeconomic instability serious problems may arise to be resolved primarily by the state regulation.


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