A Systems Approach to Voluntary CSR Reporting: The Role of Internal Resources

2013 ◽  
Author(s):  
Fereshteh Mahmoudian ◽  
Jamal A. Nazari ◽  
Irene M. Herremans
2020 ◽  
pp. 75-79
Author(s):  
R. M. Gambarova

Relevance. Grain is the key to strategic products to ensure food security. From this point of view, the creation of large grain farms is a matter for the country's selfsufficiency and it leading to a decrease in financial expense for import. Creation of such farms creates an abundance of productivity from the area and leads to obtaining increased reproductive seeds. The main policy of the government is to minimize dependency from import, create abundance of food and create favorable conditions for export potential.The purpose of the study: the development of grain production in order to ensure food security of the country and strengthen government support for this industry.Methods: comparative analysis, systems approach.Results. As shown in the research, if we pay attention to the activities of private entrepreneurship in the country, we can see result of the implementation of agrarian reforms after which various types of farms have been created in republic.The role of privateentrepreneurshipinthedevelopmentofproduction is great. Тhe article outlines the sowing area, production, productivity, import, export of grain and the level of selfsufficiency in this country from 2015 till 2017.


2020 ◽  
Vol 23 (7) ◽  
pp. 800-823
Author(s):  
A.A. Razuvaeva ◽  
N.V. Pokrovskaya

Subject. This article assesses the role of tax incentives for the Russian business' investment behavior. Objectives. The article aims to identify the relationship between the corporate income tax burden as an indicator responding to tax benefits application and the investment activities of Russian companies. Methods. For the study, we used the methods of analysis and synthesis, and the systems approach. The analysis covers the period from 2012 to 2018. The data of the Russian Federal State Statistics Service, Federal Tax Service of Russia, and the Ministry of Finance of the Russian Federation are the source of information for analysis. Results. The article summarizes the characteristics of the investment activity of the Russian business. However, the article does not reveal any obvious relationship between the income tax burden and the investment activity of the Russian business in the 2010s. There is also no link found between fixed investment and return on assets. Conclusions. The increase in income tax burden in the late 2010s, accompanied by a decrease in profitability, poses a threat to the active investment development of Russian organizations.


2020 ◽  
Vol 26 (1) ◽  
pp. 86-93
Author(s):  
D. V. Slivinsky ◽  
I. A. Fomina ◽  
D. G. Menshikh

The presented study determines the role of business aviation in the modern economy and examines the specific features of its development in Russia.Aim. The study aims to analyze the development of business aviation in Russia and its correlation with economic development in general.Tasks. The authors determine the benefits of business aviation as a business tool, examine the specific features of the Russian business aviation market and problems of its development, and identify factors that affect the development of business aviation in Russia.Methods. This study uses the methods of comparative and retrospective analysis, cross-country comparison, systems approach, and expert analytics.Results. Business aviation is a new segment of civil aviation for Russia. Therefore, it is advisable to rely on foreign practices in the management of its development. In many countries, business aviation is a separate industry that specializes in providing transport services to a wide range of corporate clients and/or individuals. The development of this industry is associated with the economic growth rate and the development level of the national economy, and also depends on the national institutional specifics. This study describes the specific features of development of business aviation in Russia and problems arising in the organization and management of this type of business.Conclusions. The authors develop a system of factors affecting the development of business aviation in Russia, describe the major problems of this industry, and propose solutions. The results of this study can be used in the development (adjustment) of business aviation development strategies in Russia both at the industrial and corporate level, and in the implementation of the national policy in this field.


Author(s):  
Gilda A. Barabino

AbstractThe role of engineers in response to the COVID-19 pandemic and in the elimination of health disparities, while not always visible, has important implications for the attainment of impactful solutions. The design skills, systems approach, and innovative mindset that engineers bring all have the potential to combat crises in novel and impactful ways. When a disparities lens is applied, a lens that views gaps in access, resources, and care, the engineering solutions are bound to be more robust and equitable. The disproportionate impact of COVID-19 on the Black community and other communities of color is linked to inequities in health rooted in a centuries long structural racism. Engineers working collaboratively with physicians and healthcare providers are poised to close equity gaps and strengthen the collective response to COVID-19 and future pandemics.


2021 ◽  
pp. 1-32
Author(s):  
Didzis Kļaviņš

Summary The aim of this article is to identify and map innovation diplomacy actions in Denmark and Sweden using the ‘functions of innovation systems’ approach. Based on Hekkert et al.’s seven key system functions (Marko P. Hekkert, Roald A. A. Suurs, Simona O. Negro, Stefan Kuhlmann and Ruud E. H. M. Smits, ‘Functions of Innovation Systems: A New Approach for Analysing Technological Change’, Technological Forecasting & Social Change 74 (4) (2007), 413-432), the article assess the role of the Ministry of Foreign Affairs (MFA) in meeting governments’ innovation targets. The empirical analysis, including twelve semi-structured interviews with seventeen career diplomats, reveals the key initiatives that countries are taking in furthering their homeland’s innovation aims or ambitions. The study also asks whether the ‘diplomacy for innovation’ approach of both Scandinavian MFAs are consistent with the ‘whole-of-government’ and ‘whole-of-society’ approaches.


2020 ◽  
pp. 38-41
Author(s):  
Natalia Botvina

The functioning of the financial control system should be aimed at achieving the goals set by the financial policy. The role of the financial control system is to monitor the efficiency of financial resources, the optimality of financial flows, the creation of an information base for financial decisions to address deficiencies or regulate the objectives of financial policy. Based on the application of the systems approach in the study, it should also be noted that the system of financial control does not operate in isolation, but is a subsystem of a more complex system. It is also possible that it should be distinguished between smaller subsystems. The purpose of the article is to reveal the main problems of financial control over the functioning of the system and the mechanism of financial policy. The article substantiates the functions of financial control, which should contribute to the formation and strengthening of entrepreneurship, further developed the principles of the financial control system, by substantiating the principle of limitation of the application of control procedures. Determining the place of the system of financial control in the implementation of financial policy to ensure sustainable development of the agricultural sector, we concluded that the system of internal control is a subsystem of financial policy.


2018 ◽  
Vol 64 ◽  
Author(s):  
Y.V. Kuzmich

The article reveals the essence of interactive technologies. Their application in the system of vocational education, in particular in the chemistry classes, enables the teacher to better assess the students 'knowledge and abilities, develop a creative, professional capable person, a skilled worker, develop students' entrepreneurial behavior patterns, active livelihood, purposefulness, self-confidence, skills of rational use of time, of its internal resources.


2015 ◽  
Vol 9 (3) ◽  
pp. 193-206 ◽  
Author(s):  
Lea Baratz

Purpose – The aim of this study is to present an approach for creating an educational process that can affect teacher trainees’ moral resilience, while investigating the manner in which they – as teachers – perceive the concept of moral resilience. Design/methodology/approach – A study questionnaire, designed especially for the current study, was distributed online among trainees in a teacher-training college in Israel and was completed by 123 participants. Findings – Two major themes emerged in trainees’ conceptualizations of the notion of moral resilience: the role of the organisation in which the teaching takes place, and mechanisms that contribute to the development of moral fibre, which creates resilience. Research limitations/implications – The following points should be addressed early on in the teacher-training process: The teaching and acquisition of tools that are fundamental to the development of moral resilience, through cognitive and experiential processes, not only through theoretical study. The construction of a supportive environment will enable students to use their internal resources for coping with events that require mental resilience and which thus serve to develop moral resilience. Originality/value – This paper helps to establish a discourse and develop terminology to implement this subject.


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