scholarly journals La Equidad en los Tributos; Necesidad de un Régimen Especial Tributario para el Sector Agrario

2021 ◽  
Vol 13 (13) ◽  
pp. 187-205
Author(s):  
Rolando Pavò Acosta
Keyword(s):  
Economic Activity ◽  
Agricultural Sector ◽  
Theoretical Study ◽  
Agricultural Activity ◽  
Social Relevance ◽  
Scientific Result ◽  
Fiscal Incentives ◽  
Deductive Method ◽  
Definition Of

The objective of the present work consists on demonstrating the necessity of a special tributary treatment for the agricultural activity. The formulated hypothesis sustains that premises that base the necessity from an applicable special tributary regime to the agricultural activity exist. The scientific result consists on a systematizing of the premises that you/they argue the necessity of a special tributary regime for the activity agricultural, such arguments they reside in the own definition of the agricultural activity, its peculiar ones as economic activity, its social relevance and politics and its specialty, as well as the fellow’s features that carries out it and the finalists principles that guide to the juridical mark that governs this activity. Firstly, starting from the analysis and the synthesis and of the deductive method, is carried out a juridical theoretical study to the effects of systematizing the arguments in the doctrine that have referred to the necessity of the fiscal incentives guided to the promotion of the agricultural sector. And a second part, a compared juridical study is undertaken guided to identify the most outstanding normative experiences as for the special tributary treatment for the promotion of the agricultural sector.

Determining the discount rate when evaluating trade organizations: Some features

2020 ◽  
Vol 13 (1) ◽  
pp. 71-84
Author(s):  
E.A. Grigor'eva ◽  
A.S. Buzhikeeva
Keyword(s):  
Discount Rate ◽  
Economic Activity ◽  
Systems Approach ◽  
Market Value ◽  
Additional Risk ◽  
Evaluation Procedures ◽  
Analytical Research ◽  
Definition Of ◽  
Traditional Approaches

Subject. This article deals with the issues of determining the market value of the trading business, taking into account a number of characteristics. Objectives. The article aims to develop certain provisions of the methodology and practice of evaluating the business of trading organizations, namely, taking into account the additional risk of inventory feasibility when calculating the discount rate. Methods. For the study, we used a systems approach, and the cognition, and economic and analytical research methods. Results. The article presents a three-tiered classification of stocks and a definition of risk based on the criteria for dividing stocks by purpose, degree of implementation, and shelf life in accordance with the scale. Based on the classification, the article offers certain recommendations for determining the discount rate when evaluating trading organizations, aimed at taking into account additional risk. Conclusions. Various evaluation procedures within the framework of traditional approaches and methods in relation to trading organizations do not take into account risk specific to this type of economic activity. The proposed methodology for calculating the discount rate for trade organizations takes into account the features of their functioning.

Moral economy: What’s in a name

2017 ◽  
Vol 18 (1) ◽  
pp. 18-35 ◽  
Author(s):  
James G Carrier
Keyword(s):  
Social Sciences ◽  
Economic Activity ◽  
Moral Economy ◽  
Moral Value ◽  
The Past ◽  
Empty Symbol ◽  
The Social ◽  
State Of Affairs ◽  
Definition Of ◽  
Moral Economic

The idea of moral economy has been increasingly popular in the social sciences over the past decade, given a confusing variety of meanings and sometimes invoked as an empty symbol. This paper begins by describing this state of affairs and some of its undesirable corollaries, which include unthinking invocations of the moral and simplistic views of some sorts of economic activity. Then, referring especially to the work of EP Thompson and James C Scott, this paper proposes a more precise definition of moral economy that roots moral economic activity in the mutual obligations that arise when people transact with each other over the course of time. It thus distinguishes between the moral values that are the context of economic activity and those that arise from the activity itself. The solution that the paper proposes to the confused state of ‘moral economy’ can, therefore, be seen as terminological, as the sub-title suggests, but it is intended to have the substantive benefits of a better approach to economic activity and circulation and a more explicit and thoughtful attention to moral value.

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.

PROBLEMS AND PRIORITY AREAS FOR APPLYING DIGITAL TECHNOLOGIES IN RUSSIAN AGRICULTURE

2020 ◽  
Vol 10 (7) ◽  
pp. 1390-1398
Author(s):  
M A. Bryzgalina ◽  
Keyword(s):  
Mobile Communications ◽  
Business Processes ◽  
Agricultural Sector ◽  
Digital Technologies ◽  
Digital Economy ◽  
Economic Activities ◽  
Agricultural Enterprises ◽  
Livestock Breeding ◽  
Rational Version ◽  
Definition Of

This paper discusses the implementation of digital technologies in the production sector and business processes of agricultural enterprises in Russia. Implementation of digitalization into the economic entities’ business activity is necessary in order not only to increase the speed of their functioning several times, but also to open up new, broader opportunities for their development in the future. Currently, in the Russian Federation, the main leaders in the development of digital technologies are, first of all, IT companies, as well as organizations operating in the field of media, finance and insurance. The level of digitalization in the real sector of the economy is significantly lower, while the agricultural sector is in last place for this indicator. This article reflects the prerequisites for the development of the digital economy in the world, which include the automation of production technologies and business processes, as well as penetration into the social sphere of the countries of the global Internet and mobile communications. The author considered a number of interpretations of the concept of “digital economy”, of which, in her opinion, the most rational version of the definition of the term under consideration was selected. Within the framework of the study, the prerequisites for the effective implementation of innovative technologies in the economic and social spheres of enterprises’ activities were determined, and the main factors and conditions for the developing digital system of a particular country were established. In the presented work, the author identified a number of modern key problems that significantly impede the introduction of digital technologies in the production and economic activities of economic entities of Russia, especially in the field of agriculture. At the same time, quite popular and widespread advanced technologies are indicated, which are currently being successfully implemented in promising agricultural organizations of the country. With regard to the branches of agriculture in Russia, namely crop and livestock breeding, the most expedient areas for the introduction of advanced digital technologies into the business processes of agricultural enterprises are presented.

ECONOMIC AND LEGAL STATUS OF THE CONSULTING ENGINEER IN UKRAINE: REGULATORY PROBLEMS

2017 ◽  
Author(s):  
Alla Brovdii ◽  
Keyword(s):  
Economic Activity ◽  
Legal Status ◽  
Road Construction ◽  
Legal Aspects ◽  
Legal Form ◽  
Employment Contracts ◽  
Economic Relations ◽  
Definition Of ◽  
The Right

Some aspects of the economic and legal status of a consulting engineer are analyzed, taking into account the specifics of national legislation. Some problems of the legal status of the consulting engineer and the forms of his economic activity are revealed. The introduction of such an entity as a consulting engineer in the modern conditions of construction development is of particular importance due to the need to improve the quality of construction work, the development of competition in this area and the need to change approaches to economic activity in this area. It is established that the concept of consulting engineer is defined in some special regulations, in particular, regulating activities in the field of road construction, but the economic and legal aspects of his business remain unresolved. This significantly affects the effectiveness of the introduction of the institute of consulting engineers in the field of management. The problem of lack of clear definition of the form of conducting economic activity by the specified participant of economic relations is revealed. The necessity of adopting a special normative legal act, namely the Law of Ukraine "On the activities of consulting engineers", in which to regulate general issues of their legal status, features of the organization of its activities, responsibilities, etc is proved. The author's definition of the concept of consulting engineer is proposed, taking into account the need to establish the organizational and legal form of his business, which will ensure proper regulation of relations between him and other participants in construction relations, including contractors and customers. The solution of some problems of the economic and legal status of the consulting engineer under the legislation of Ukraine is offered. The expediency of conducting the activity of a consulting engineer as a self-employed person, or carrying out its activity by creating a legal entity (association of consulting engineers) is substantiated. In addition, in our opinion, an entity that carries out engineering activities and has concluded employment contracts with duly accredited consulting engineers has the right to provide the services of a consulting engineer.

scholarly journals Risk management system in the enterprises of agrarian sphere

2019 ◽  
Vol 16 (5) ◽  
pp. 10-21
Author(s):  
V. G. Zakrzewski ◽  
O. G. Charykova ◽  
Yu. Yu. Golubyatnikova
Keyword(s):  
Risk Factors ◽  
Risk Management ◽  
Economic Activity ◽  
Management System ◽  
Risk Identification ◽  
Assessment Development ◽  
Agrarian Sector ◽  
Risk Management System ◽  
Management Measures ◽  
Definition Of

The article deals with risk management systems at enterprises of the agrarian sector, which represents an organization of economic activity, the purpose of which is to minimize losses and find sources of income. The research organization of the risk management system in the enterprises of agrarian sphere great attention should be paid to the integration of their specific activities. The process of risk management in enterprises consists of the following phases: definition of objectives and parameters for solving the problem of risk; identification of external and internal risk factors; identification of risk factors, risk identification; risk analysis; risk assessment; development and implementation of risk management measures; synthesis of the results of measures taken and preparing proposals. In addition, the risk management system is submitted to us through the introduction of a passport of risk, to enable the formulation and adjustment of economic activity at any stage of its implementation. Under the risk passport of the economic risk refers to a collection of information about risk, risk criteria, as well as guidance on the application of the necessary methods to manage or mitigate the risks. As well as the information in the article was considered in the context of a risk management system. 

scholarly journals SPATIAL CONCEPT OF RATIONALE BEHIND ECOLOGICAL AND ECONOMIC DEVELOPMENT

2018 ◽  
Vol 2018 (11-12) ◽  
pp. 136-147
Author(s):  
Ihor BYSTRIAKOV ◽  
Keyword(s):  
Sustainable Development ◽  
Economic Development ◽  
Economic Activity ◽  
Natural Ecosystem ◽  
Spatial Concept ◽  
Economic Concept ◽  
Business Entities ◽  
Definition Of ◽  
Post Industrial ◽  
Platform Economy

For Ukraine’s conditions, it is important to find new forms of organization of economic activity, which will ensure the overcoming of “catching-up” of the world economy. It is advisable to solve the problem in terms of determining the features of the national space for sustainable development. At the same time, objectively, there is a need to adapt the definition of “space” as such to the practice of environmental and economic development management. From a methodological standpoint, the issue is to use the post-industrial approaches to define economic processes with a focus on the category of “interest”. Since economic space of the post-industrial type is formed by the flows of “interests” of business entities, which circulate and determine its structure, attention is focused on domination of energy and information in communicative processes. From the standpoint of the functioning of a proper communicative field, the effect of economic activity is provided by reducing the parameters of transaction duration and then reducing the costs to a corresponding acceptable level. Evolution of the communication system indicates a change in the nature of interaction of business entities with environment. The main issues are the ecological and economic encodings of the life space, which gradually transform into everyday reality and form the corresponding cognitive frames. Therefore, an important point is the search for modern forms of economic self-sufficiency of functioning of ecological systems at the level of requirements for their safe existence at the expense of rational use of natural resources assets. The author emphasizes the expediency of focusing on decentralized forms of managing the process of ensuring the ecological and economic development of territories, taking into account the relevant competences of local economic systems within the definition of their communication fields. Aforementioned approach can be fully solved in the framework of the so-called platform economy. As a phenomenon of macroeconomic level, the platform economy provides guidance on changing the mechanism of cost formation at the grassroots level. The ecological and economic concept of sustainable development fits into general trends associated with transformation of the markets towards expansion of network interactions, since business as well starts to develop according to the similar to natural ecosystem laws.

scholarly journals Prioritization of Alternative Agricultural Products Based on Market Signals as a Tool for the Development of Innovative Projects

2021 ◽  
Author(s):  
D. Villalva-Bustamante ◽  
M. F. Logroño-Rodríguez ◽  
T. F. Flores-Pulgar ◽  
B. Naula-Erazo
Keyword(s):  
Agricultural Production ◽  
Agricultural Sector ◽  
Agricultural Products ◽  
Primary Level ◽  
Territorial Planning ◽  
Market Signals ◽  
Development Goals ◽  
The Republic ◽  
Definition Of ◽  
Productive Development

The Decentralized Autonomous Government of the province of Chimborazo promotes the agricultural productive development of the province by promoting entrepreneurship, and improving the capacities of producers, access to production factors, and integration of actors and subjects of agriculture and management on the basis to strategic planning. The construction of the Chimborazo Competitiveness Agenda was a participatory process that identified opportunities to improve the agricultural sector, where agricultural production at the primary level was recognized as a vocation and strength of the province; however, a strategic necessity was to establish possibilities of adding value and diversifying agricultural production. The definition of a set of agricultural products with high potential at the primary level and/or in agroindustrial processes that are not deeply explored required determining market signals to identify new medium- and long-term commercial possibilities for Chimborazo farmers. Additionally, it was recognized that the management of the province of Chimborazo was based on its management of the Millennium Development Goals, the Constitution of the Republic, the National Plan for Development in a Supra-Provincial Framework, as well as the Plan Development of Chimborazo, the Territorial Planning Plan and others that promoted planning with a focus on territorial and solidarity sustainable development. Keywords: Chimborazo, productive development, entrepreneurship, agricultural sector. Resumen El Gobierno Autónomo Descentralizado de la Provincia de Chimborazo impulsa el fomento productivo agrícola de la provincia mediante la promoción del emprendimiento, el mejoramiento de las capacidades de los productores, acceso a factores de producción, integración de los actores y sujetos del agro y gestión en base a una planificación estratégica. Como parte de dicho accionar, la construcción de la Agenda de Competitividad Chimborazo fue un proceso participativo que identificó oportunidades para mejorar el sector agrícola, donde se reconoció la producción agrícola a nivel primario como una vocación y fortaleza de la provincia, no obstante, una necesidad estratégica fue el establecer posibilidades de agregación de valor y de diversificar la producción agrícola. La definición de un conjunto de productos agrícolas con alto potencial a nivel primario y/o en procesos agroindustriales que no están profundamente explorados requirió determinar señales de mercado para identificar posibilidades comerciales nuevas a mediano y largo plazo para los agricultores de Chimborazo. Adicionalmente, se reconoció que la gestión de la provincia de Chimborazo tuvo como base los Objetivos del Milenio, la Constitución de la República, el Plan Nacional de Desarrollo en un marco supra-provincial, así como el Plan de Desarrollo de Chimborazo, el Plan de Ordenamiento Territorial y otros en su conjunto que promovieron una planificación con un enfoque de desarrollo sostenible territorial y solidario. Palabras clave: Chimborazo, fomento productivo, emprendimiento, sector agrícola.

scholarly journals PROPERTY IN ECONOMIC ACTIVITY: CERTAIN PROBLEMS OF DEFINITION AND CLASSIFICATION IN UKRAINE

2021 ◽  
Vol 76 (3) ◽  
pp. 52-61
Author(s):  
Oleksandra Rozhenko ◽  
Keyword(s):  
Economic Activity ◽  
Legal Regulation ◽  
Process Approach ◽  
Property Relations ◽  
Economic Entity ◽  
Specific Category ◽  
Category Property ◽  
Definition Of ◽  
Management Functions

The article examines the definition of the term «property» in management sphere, analyses the existing definitions of the term «property» in management sphere. On this basis, the different approaches are identified and a process approach to the interpretation of a specific category is proposed. Regarding the classification of the types of property and sources of its formation, the use of terms and concepts that have expired in the legislation has been established. It is proposed to eliminate the identified differences and contradictions in the interpretation of the terms of legal regulation of property relations in management sphere in Ukraine in view of the types of property and sources of its formation. The definition of the category «property» in management sphere, which is available in current legislation and modern scientific sources, is considered. The approaches to the definition of the term «property» in management sphere are singled out, namely: property is things, assets, property of a certain type, classification-based approach and combined approach. The definition of the essence of the term «property» in management sphere is proposed to be considered according to the process approach, which is initially considered resources, which later acquire the characteristics of assets and further property. The differences and ramifications in the classification types of property under the current legislation are analysed, the ways of their elimination are offered, which will lead to the increase of efficiency of the use of the created property of the economic entity. According to the process approach, which assumes that a certain set of resources acquires the characteristics of assets, which, in turn, are part of the property of a particular entity. A distinctive feature of the proposed approach is that the property in management sphere is defined as a set of assets that are formed through a number of resources. The use of the provided proposals and elimination of identified contradictions in the classification of property types and sources of its formation will promote the intensification of various management functions of economic activity in the part of implementing economic mechanisms and regulators to optimize property formation and increase of its efficiency.

scholarly journals MODERNIZATION OF PRODUCTION AND ECONOMIC ACTIVITY OF ENTERPRISES AND FARMS OF THE AGRICULTURAL SECTOR IN CONDITIONS OF INSTITUTIONAL TRANSFERS

2021 ◽  
Vol 5 (40) ◽  
pp. 596-608
Author(s):  
М. Sakhatskyi ◽  
G. Zapsha ◽  
M. Sakhatskyi ◽  
G. Didur ◽  
I. Klochan
Keyword(s):  
Rural Areas ◽  
Economic Activity ◽  
Agricultural Sector ◽  
Animal Husbandry ◽  
Jel Classification ◽  
Economic Science ◽  
Agricultural Enterprises ◽  
Economic Progress ◽  
Natural Mechanism

Abstract. The article highlights the relevance of the modernization of production and economic activity of enterprises and farms of the agricultural sector in the context of institutional transformations. The analysis of modernization studies by fundamental and applied economic science is carried out, the problem statement is made.The results of researches of agrarian economic science on the main directions of modernization of production and economic activity of agricultural enterprises and farms are given. The generalization about belonging of modernization to economic categories has been made, which reflects the general properties of real reality and serves as a natural mechanism of its upward development due to the improvement of the man of production and economic activity, provides economic progress and improvement of the level and quality of life of the population. Institutional changes have been identified, as evidenced by an overall increase in the number of agricultural enterprises, a decrease in farms and annual fluctuations in the number of agricultural entities. It is established that in agriculture, agricultural enterprises and farms are focused on the production of grain and legumes, sunflower and sugar beet, while households are mainly engaged in growing potatoes, vegetables, fruits and berries. In animal husbandry, agricultural enterprises have a certain advantage in the production of meat (in slaughter weight) and eggs, and households dominate dairy cattle, sheep and beekeeping.The importance of each category of farms in the agrarian sector of the economy in the production of basic agricultural products is determined. The arguments about the need for modernization of production and economic activity of agricultural enterprises and farms are presented.The complex of measures of modernization of production and economic activity of the studied subjects is substantiated, economic individualization of which is combined with processes of cooperation and agro-industrial integration in clusters of integrated territorial communities of rural areas. Keywords: modernization, production and economic activity, enterprise, farm, institutional transformations. JEL Classification Q12, Q14,Q18 Formulas: 0; fig.: 0; tabl.:2; bibl.: 12.

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