Networking as a multiplier of economic growth: Macroeconomic and regional aspects

2021 ◽  
Vol 19 (8) ◽  
pp. 1542-1567
Author(s):  
Mikhail V. KOTVANOV ◽  
Svetlana G. KOTVANOVA ◽  
Irina A. SHIPULINA
Keyword(s):  
Economic Growth ◽  
Value Added ◽  
Market Information ◽  
Graphical Modeling ◽  
Digital Platforms ◽  
Scientific Methods ◽  
General Scientific ◽  
Methodological Approaches ◽  
The Individual ◽  
The Impact

Subject. This article examines the impact of networking cooperation of market entities in the format of digital platforms on the creation of value added. Objectives. The article aims to describe methodological approaches to the development of a networking cooperation multiplier model as a factor of enhancement in value added. Methods. For the study, we used general scientific methods, and the methods of mathematical and graphical modeling. Results. The article proposes a model of a multiplier of economic growth under the influence of market information and compares the individual components of the proposed multiplier in the regional dimension. Conclusions. When calculating the proposed information multiplier of economic growth that includes the impact of networking cooperation, the specifics of the area applying the digital platform should be taken into account.

scholarly journals The Impact of the Legal Attitudes of the Individual on Legal Behavior of the Individual

Legal Concept ◽  
2019 ◽  
pp. 56-60
Author(s):  
Alla Barakhoeva
Keyword(s):  
Scientific Methods ◽  
Positive Attitudes ◽  
General Scientific ◽  
Theory Of Law ◽  
The Individual ◽  
High Level ◽  
Relationship Of ◽  
The Impact ◽  
Legal Attitudes

Introduction: the paper deals with the relationship of legal attitudes and legal behavior of the individual. The mechanism of a legal attitude is the translation of the legal regulations into reality through the transformation of the image of the legal norm designed in the legal awareness of the individual into the willingness to behave legally significantly. The special significance of the studies of the legal attitude of the individual in the theory of law is that it allows you to adjust the legal behavior of the individual. Methods: the paper uses the general scientific and specific scientific methods of cognition, which include the systemic, structural, functional, comparative law, formal-legal, problem-theoretical methods. Results: the author identifies and analyzes the impact of the legal attitudes on the legal behavior of the individual. Conclusions: the legal attitudes determine the legal behavior of the individual. With a high level of legal culture and legal awareness of the individual, it is not necessary for him to follow the models of lawful behavior in the current situation, whereas with the existing legal positive attitudes, this probability is high (the exception may be those cases where the person is forced to commit a crime, actually having no choice of his own behavior, etc.). Other types of attitudes, such as social, moral and ethical ones, influence the quality of the legal attitude of the individual.

Russian Accounting Standard (PBU) 18/02: Principles on the balance method use

2020 ◽  
Vol 23 (12) ◽  
pp. 1356-1382
Author(s):  
E.V. Olomskaya ◽  
A.A. Aksent'ev
Keyword(s):  
Balance Method ◽  
Deferred Taxes ◽  
Accounting Standard ◽  
Scientific Methods ◽  
The Public ◽  
General Scientific ◽  
The Impact ◽  
Original Approach ◽  
Descriptive Method ◽  
Tax Accounting

Subject. This article discusses the methodological features of Russian Accounting Standard (PBU) 18/02 Income Tax Accounting when using the balance method to account for deferred taxes. It considers whether the clarification of permanent tax differences is justified, and it analyzes in detail the features of accounting for temporary differences and offers a visual and descriptive method for determining and correlating them in accounts. Objectives. The article aims to justify the reason for linking permanent tax differences to such accounting categories as Income and Expenses. It also aims to develop a methodological toolkit that simplifies the perception of the balance method and demonstrates the procedure for determining temporary differences. Methods. For the study, we used the methods of analysis, synthesis, observation, comparison, and other general scientific methods. Results. The article justifies the clarification of permanent differences from the position of accounting categories. It offers an original approach that helps visually classify temporary differences. The formalization of the balance method helped identify the logic of its reflection in accounting statements. Conclusions and Relevance. To ensure that accounting is not distorted due to the impact of taxation, it is necessary to develop a unified conceptual framework, as well as develop existing methods and introduce new ones that do not contradict the public concept of interaction between accounting and tax accounting. The research results are intended for training, scientific and practical activities of specialists in the field of accounting and audit, as well as students studying under this program, in order to study the features of applying the balance method for accounting for deferred taxes.

Post-pandemic transformation of the labor market

2021 ◽  
Vol 20 (4) ◽  
pp. 684-696
Author(s):  
Dinara R. ORLOVA ◽  
Yuliya S. OTMAKHOVA ◽  
Irina A. PUZYREVA
Keyword(s):  
Labor Market ◽  
Displaced Workers ◽  
Remote Work ◽  
Scientific Methods ◽  
Process Implementation ◽  
Basic Competencies ◽  
Market Transformation ◽  
General Scientific ◽  
Ambiguous Effect ◽  
The Impact

Subject. One of the most important effects of the pandemic on the economy is the labor market transformation. It is projected that there will be a structural transformation of the map of in-demand professions and competencies. The labor market will adapt to the requirements of maximum digitalization of the labor functions process implementation. Objectives. The aim is to study the effects of the COVID-19 pandemic on the labor market. Our tasks are to investigate the impact of the pandemic on various sectors of the economy, identify new professions in the new environment, find out the skills demanded by employers during the COVID-19 pandemic. Methods. The study employs dialectical and systems approaches, general scientific methods of logical and comparative analysis to achieve the intended objective and solve the problem of determining the post-pandemic changes in the labor market. Results. We identified short-term and long-term market transformations caused by the COVID-19 pandemic. They result in changes in basic competencies and systemic restructuring of the structural and professional component of workforce. Conclusions. The pandemic has a complex and ambiguous effect on the labor market. Companies are committed to accelerating the digitalization of work flows, education, expanding the remote work, and automating tasks within the organization. The impact of the pandemic should be addressed by supporting the displaced workers and monitoring the new opportunities in the labor market.

Administration of the educational process (legal and linguistic-didactic aspects) in the conditions of quarantine and post-quarantine measures caused by covid-19

Eduweb ◽  
2021 ◽  
Vol 15 (2) ◽  
pp. 181-193
Author(s):  
Vira Mizetska ◽  
Olena Sierykh ◽  
Hanna Savchuk ◽  
Diana Yevtimova ◽  
Oleh Synieokyi
Keyword(s):  
Public Relations ◽  
Educational Process ◽  
Scientific Methods ◽  
Functional Changes ◽  
Educational Processes ◽  
Special Scientific ◽  
Science And Education ◽  
General Scientific ◽  
The Subject ◽  
The Impact

The aim of the study is to characterize the impact of the COVID-19 pandemic on the administration of the educational process on the examples of legal and linguistic-didactic aspects. The object of the study is systemic and functional changes in science and education under the influence of the COVID-19 pandemic. The subject of the study is public relations in the field of education and science in their legal and linguistic-didactic aspect under the influence of the COVID-19 pandemic. Research methods are general scientific and special scientific methods, in particular, system-structural, formal-legal, hermeneutic; methods of analysis, synthesis. As a result of the research, the peculiarities of administration of educational processes in the conditions of COVID-19 in the aspect of mechanisms of legal support of activity of bodies of education and science, linguodidactics were formulated; the characteristic of systemic changes in the sphere of education which have occurred under the influence of the distribution of a coronavirus is carried out; describe the main approaches contained in the current scientific literature to solve the above problems.

The phenomenon of “legal force”: methodological approaches

2021 ◽  
pp. 22-38
Author(s):  
Elena A. Larina
Keyword(s):  
Public Relations ◽  
Scientific Methods ◽  
Electronic Documents ◽  
General Scientific ◽  
Integral Element ◽  
Methodological Approaches ◽  
Legal Force

The study reveals some of the phenomenon of legal force features, which is an integral element of regulatory legal acts, as well as contracts, electronic documents that act as regulators of public relations. The purpose is to determine the methodological approaches with the help of which it is pos-sible to study this phenomenon more fully, as well as to identify the short-comings of the existing approaches. The dialectical-materialistic method, general scientific methods, special legal methods are used as methods. In the course of the research, we turn to such methodological approaches as histori-cal, logical, hermeneutic, comparative, systemic, synergistic, humanistic, cy-bernetic, structural, functional. A brief description of them is given (the fea-tures are determined, the views of legal scholars on these methodological ap-proaches and the applicability of such approaches in relation to the study of the phenomenon of legal force are reflected). We come to the conclusion about the insufficiency of the currently existing research methodological ap-proaches in relation to the category of “legal force” and determine some prospects for the development of this topic. We prove that methodological approaches allow us to study not only the features of the category of “legal force” (classification, purpose, etc.), but also the specifics of acts, documents, the process of their adoption, application.

scholarly journals Impact of Implementation of Goods and Service Tax on Indian Banking Sector

2018 ◽  
pp. 18-32
Author(s):  
Revathi R. ◽  
Madhushree ◽  
P. S. Aithal
Keyword(s):  
Economic Growth ◽  
Banking Sector ◽  
Value Added ◽  
Tax System ◽  
Tax Rate ◽  
Bank Branches ◽  
Goods And Services ◽  
The Government ◽  
One Year ◽  
The Impact

The banking sector is one of the biggest and revenue generating sector in our economy. Indiais a country with impressively splendid banks with sufficient capital and well-regulated rulesand regulations. One of the biggest transformations that the sector faced during this period isGST i.e., Goods and Service Tax, a new tax regime introduced in the midnight of 1 July2017. Now the new tax regime has become one year old and there are so many changeswhich happened in the banking sector during this one-year periods. Introduction of GST tothe banking sector was one the highly risky and challenging role for the government. GST isa replacement to the Value Added Tax (VAT) which was implied on goods and services. Themain purpose of studying the impact of implementation of GST is to avoid double taxationon goods and services. It is a self-regulated tax system with a simplifies tax regime whichreduces the multiplicity of tax. The purpose of this study is to know the challenges faced bythe Banking sector and its effects on the customers after the implementation of the GST.New tax regime made an incredible step by the abolish of centralized registration of thebanks. Now all the bank branches have to register under GST in each state for the smoothfunctioning. The tax rate has created an impression in the banking sector that the sector iscontributing much toward the economic growth of the country. Tax slabs is anotherimportant and critical thing discussed in this paper which has substantially increasedcompared to the old tax regime. Data for the study have been collected from secondary datasources such as journals, internet, and news articles. Using the ABCD qualitative analysistechnique, advantages, benefits, constraints, and disadvantages for both banks and thecustomers for payment of GST are identified.

scholarly journals State sovereignty and dialectics of its evolution in the modern context

2021 ◽  
pp. 76-88
Author(s):  
Nataliia Zhukovskaya ◽  
Elena Vladimirovna Kalinina
Keyword(s):  
State Sovereignty ◽  
Modern World ◽  
Contributing Factors ◽  
National Interests ◽  
Scientific Methods ◽  
Separate Spheres ◽  
Dialectical Approach ◽  
Current Context ◽  
General Scientific ◽  
The Impact

This article reviews the prerequisites, content and consequences of the impact of global processes on the sovereignty of modern states. The object of this research is the international legal relations and their peculiarities in the current context. The subject is the conditions and forms of restriction of sovereignty of national states, as well as contributing factors. Special attention is given to representations on the “fate” of sovereign rights and variants of their transformation reflected in the scientific literature, as well as change in the vector of development of globalization processes under the influence of strategy of the countries that act in accordance with their sovereign rights and national interests. The main method of “diluting” the state sovereignty are viewed based on the general scientific methods − induction and deduction, analysis, generalization, abstraction, modeling; sectoral methods of studying global processes: political scientific, statistical, formal-legal, specific-historical, and comparative. The research relies on the dialectical approach towards analyzing the concept of state sovereignty. The following conclusions were made: 1) modern world marks to multidirectional trends that testify to the transformation of state sovereignty, narrowing of its separate spheres in the conditions of globalization, or on the other hand, change in the vector of development of the global processes; 2) there is virtually no formal legal equality of the countries set by the leading norms of international law and underlying sovereignty; however, the national states continue demonstrating the resistance to global challenges; at the same time, the most “impregnable” for leveling sovereign rights is not the economy or politics, but cultural-historical values (the sphere of humanities); 3) in the conditions of globalization, the prospect of losing sovereignty depends on the degree of resistance to external challenges demonstrated by a particular state.

scholarly journals How the global economy reflected the year of the pandemic

2021 ◽  
Vol 129 ◽  
pp. 01014
Author(s):  
Vladislav Kaputa ◽  
Frederik Kvočák ◽  
Miroslava Triznová ◽  
Andrej Tomić ◽  
Hana Maťová
Keyword(s):  
Global Economy ◽  
Value Added ◽  
Point Of View ◽  
Environmental Aspects ◽  
Data Comparison ◽  
The Social ◽  
Macroeconomic Indicators ◽  
The Individual ◽  
Reduced Mobility ◽  
The Impact

Research background: The coronavirus pandemic in 2020 had a significant impact on all aspects of life, from the point of view of the individual by forcing social isolation, moving work and study to the home, enormous pressure on the social and health system, but also by forcing closures of services and direct contact with customers. These, as well as other factors, have also had an impact on the performance of economies around the world. Purpose of the article: The paper aims to evaluate the development of the world's major economies in terms of macroeconomic indicators and foreign trade in the pandemic period and previous periods. The social and environmental aspects of the impact of the pandemic on selected economies are also reflected. Methods: Analysis of the main macroeconomic data, comparison and synthesis of findings. Findings & Value added: The interdependence of economies and interconnectedness of markets on transport routes associated with reduced mobility, forced isolation of people and death of economic activity had a significant impact on all the observed indicators, where a significant decline in GDP could be observed in all countries except China. This country was the only one that managed to keep GDP growth in positive numbers. Unemployment development was not equal in the observed economies due to different labour market environment. On the contrary, the environment has benefited in some way.

scholarly journals Investment marketing strategy for diversified enterprises

2019 ◽  
pp. 146-152
Author(s):  
Oleksandr Kalinin
Keyword(s):  
Business Models ◽  
Growth Strategy ◽  
Entrepreneurial Activity ◽  
Global Trends ◽  
Scientific Methods ◽  
Goods And Services ◽  
Analysis And Synthesis ◽  
General Scientific ◽  
And Control ◽  
The Impact

Introduction The amount of capital that individual, corporate and institutional investors are willing to invest in certain assets is increasing every year. This leads to a revitalization of entrepreneurial activity and growth of the economy as a whole. It is also very active in creating certain disparities in the distribution of investment flows at the cross-sectoral level. There are industries that perceive investors more positively, and other industries perceive less positively. Among these industries, and even more types of businesses, are diversified companies or conglomerates that are perceived by investors as a chaotic set of assets that management is unable to manage effectively. Purpose The purpose of this article is to study the global trends in managing strategies for competitive advantage in the capital market by diversified enterprises. The purpose of the article is to study the theoretical aspects of management and planning the choice of growth strategy for diversified enterprises; to analyze the systems of strategic management of investment marketing for diversified companies; develop solutions to improve the marketing management system for various companies in the context of attracting investment. Method (methodology) In the course of the research, the following general scientific methods are used: analysis and synthesis, grouping and systematization of revealing the essence of investment marketing, its structure, principles of its formation, development of the concept of diagnostics of efficiency of investor attraction systems and control of this process; induction and deduction - to summarize the theoretical aspects of the peculiarities of the formation of the structure of investment marketing; statistical and economic - to evaluate the investment attractiveness of a diversified enterprise. Results It was suggested to the conglomerate companies to distance their company brand from its subsidiaries as much as possible so that there was no problem in identifying the main focus of the conglomerate's business activity. For the analysis of companies that should be considered for placement of their own and borrowed funds by conglomerates and to demonstrate this investment policy, investors can distinguish the following areas of analysis of potential companies: whether the leadership of a company in a particular segment can lead to the possibility of controlling the pricing of goods or / or company services; whether it is possible to create a competitive business through the attraction of additional investment opportunities. Thus, solving the problem of finances, and more precisely the ability to run a business for a certain time, can bring to positive indicators of profit and return on invested capital; the impact on the aggregate industry reserve of profits, which makes it possible to receive more profit from the industry of related fields from consumers than competitors can, thus ensuring long-term competitiveness. Also regarding the display of client base of goods and services that we can distinguish for investors is: demonstrating the presence of privileged clients; the existence of diversified profit strategies; availability of special copy - protected goods and business models; the presence of unique and difficult to copy distribution and communication channels; the presence of barriers to competitors (patents. Brand, licensing, large investments in market entry, etc.).

The Impact of the COVID-19 Pandemic on Education at Various Levels

2021 ◽  
Vol 27 (11) ◽  
pp. 872-877
Author(s):  
G. A. Bordovsky ◽  
A. D. Shmatko
Keyword(s):  
Distance Learning ◽  
Personal Development ◽  
Information Technologies ◽  
Academic Staff ◽  
Educational Institutions ◽  
Negative Effects ◽  
Scientific Methods ◽  
General Scientific ◽  
The Impact ◽  
Russian Education

Aim. The presented study aims to analyze the impact of the pandemic on Russian education at different levels.Tasks. The authors consider the specific features of distance learning at different levels of education: general, vocational, and extended; identify the positive and negative effects of modern information technologies on the organization and results of education.Methods. This article uses general scientific methods of cognition, including analysis, synthesis, comparison, analogy.Results. The major problems that arose during the mass introduction of innovative technologies at educational institutions during the pandemic and the positive results of their application are identified. Despite the ambiguous attitude to distance learning, this format has certain positive aspects due to the modernization of the educational process.Conclusions. Digital technologies open up additional opportunities for personal development and self-improvement, giving access to information, digital tools, materials, and services. They make it possible to transfer the interaction between students and the academic staff to a new level, expand opportunities for self-check, improve motivation, and increase interest in gaining knowledge.

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