PUBLISHING ACTIVITIES AS ONE OF THE CREATIVE ECONOMY SECTOR: APPROACHES AND RESEARCH PERSPECTIVES

2017 ◽  
Author(s):  
Yaroslava Ischuk ◽  
Keyword(s):  
Computer Games ◽  
Creative Thinking ◽  
Computer Software ◽  
Creative Economy ◽  
Business Operation ◽  
Postindustrial Economy ◽  
Research Perspectives ◽  
Successful Business ◽  
Business Entities ◽  
Definition Of

Transition from the postindustrial economy to the economy of creativity, arts, original and fresh thinking, i. e. the creative economy, has been on more than twenty years now. Throughout his/her life a human closely interacts with various sectors of the creative economy by listening music, visiting a theatre, watching a movie, trying on clothes or choosing curtains. Creative thinking of a human both in daily and professional life, his/her perception of things is greatly significant today, which, combined with the acquired knowledge, can be laid in basis for the creative economy. Renewable resources of the creative economy, with knowledge, experiences and imaginations in the first place, are important, as they help create original goods or provide unique services. The definition of the notion of “creative economy” is investigated. A review of recent publications devoted to problems of creative economy development is made. It is determined that human values are at the core of the creative economy, by which the nation’s identity can be preserved in the creative economy context. The number of entities engaged in the publishing activities as a key creative economy sector is analyzed as part of the study. It is stressed that apart from publishing of books, newspapers or magazines, the publishing activities include publishing of computer games, software etc. It is revealed that the most successful business operation in 2010–2019 was demonstrated by the enterprises engaged in the publishing of computer software. The study gives grounds for the conclusion that creative economy issues require comprehensive in-depth studies. An investigation of the number of business entities engaged in the publishing could reveal that creative economy sectors had many problems reflected in unstable indicators of this economy dynamics.

Ground of mechanism of pay in a budget for the pipelinetransporting of hydrocarbon commodities

2019 ◽  
pp. 141-152
Author(s):  
Adam Bodіuk
Keyword(s):  
The State ◽  
Practical Significance ◽  
State Budget ◽  
Economic Interests ◽  
State Recognition ◽  
Main Pipelines ◽  
Business Entities ◽  
Combination Of Methods ◽  
Definition Of ◽  
Hydrocarbon Transport

The subject of the study is the mechanism for determining the fiscal fee forthe main transportation of hydrocarbon goods as a resource concept. The purposeof this article is to justify the nature and prospects of using, instead of currentrent, hydrocarbon fiscal-main income as a fiscal payment, which is brought intothe state budget by operators of the main hydrocarbon-transport system as business entities for their transportation of hydrocarbons and products of their processing through main pipelines appropriate to the economic requirements. Theresearch methodology is determined by a combination of methods: a) cognition:legal analysis (study of the regulatory framework for the use of rent); b) justification: abstract logical analysis (definition of the concepts of hydrocarbon fiscalmain income); c) generalization (substantiation of conclusions and proposals).Results of work. In the process of analyzing the regulatory legal acts that regulate the use of current annuity as payment to the budget for the main transportation of hydrocarbons, it was established that it is not a tax in the interpretationof PKU, since the essence does not meet the official definition of tax, does notmeet the accepted definition of the concept of rent. The accepted nature andmechanism of paying rent for the transportation of hydrogen resources and associated revenues of the state and users of the main hydrogen transport systemand the unpromising nature of its use as a fiscal payment are analyzed. Conclusions.It is proposed that the state pay for the territorial pumping of hydrocarbon resources according to our triple principle as hydrocarbon fiscal-main income, whichcorresponds to its essence, and accordingly change the mechanism for calculatingand depositing funds to treasury accounts. Since the funds come to the revenueside of the state budget, that is, inherently belong to state revenue. The creationof such a mechanism needs certain studies, justifications and government decisions. The same applies to land use, since the quality indicators of soils, wherethe laid pipelines are territorially different. In addition, there is a process ofchanging land for its intended purpose, for the property. The fee for movinghydrocarbon resources should be calculated depending on the type of transport,including pipelines, for a set of indicators: quantity and quality of goods, time,main tariffs and distance of its movement. The amount may be adjusted usingfactors officially established by the CMU. Since the pipelines are located in territorial lands, part of this fee should be transferred to the territorial local budgets.Theoretically, the economic use of trunk pipelines should be considered as a typeof economic environmental management. Therefore, this type of government revenue should be determined by a set of indicators, as well as taking into account the economic interests of business entities authorized by the CMU. Thus, theimplementation of our proposed fiscal payment is relevant, has scientific noveltyand promising practical significance, therefore, for state recognition it is proposedto include it in the Tax Code of Ukraine.

scholarly journals What is a firm? A reply to Jean-Philippe Robé

2021 ◽  
pp. 1-11
Author(s):  
Simon Deakin ◽  
David Gindis ◽  
Geoffrey M. Hodgson
Keyword(s):  
Theory Of The Firm ◽  
Recent Book ◽  
Everyday Language ◽  
Modern Capitalism ◽  
Legal Foundations ◽  
Common Parlance ◽  
The Law ◽  
Business Entities ◽  
Definition Of ◽  
The Way

Abstract In his recent book on Property, Power and Politics, Jean-Philippe Robé makes a strong case for the need to understand the legal foundations of modern capitalism. He also insists that it is important to distinguish between firms and corporations. We agree. But Robé criticizes our definition of firms in terms of legally recognized capacities on the grounds that it does not take the distinction seriously enough. He argues that firms are not legally recognized as such, as the law only knows corporations. This argument, which is capable of different interpretations, leads to the bizarre result that corporations are not firms. Using etymological and other evidence, we show that firms are treated as legally constituted business entities in both common parlance and legal discourse. The way the law defines firms and corporations, while the product of a discourse which is in many ways distinct from everyday language, has such profound implications for the way firms operate in practice that no institutional theory of the firm worthy of the name can afford to ignore it.

scholarly journals NILAI ETIKA BISNIS DALAM PEMBELAJARAN IPS

Jurnal Socius ◽  
2019 ◽  
Vol 8 (2) ◽  
Author(s):  
Gusti Noor Fanani
Keyword(s):  
Social Studies ◽  
Business Ethics ◽  
Ethnic Groups ◽  
Learning Resources ◽  
Economic Ethics ◽  
Business People ◽  
The People ◽  
Long Time ◽  
Successful Business ◽  
Definition Of

AbstractIn the people of South Kalimantan, there are sub-ethnic groups who are well-known as successful business people / entrepreneurs and can maintain their business in a relatively long time, namely Alabio. historically, Alabio have become traders/businessmen who are undoubtedly their trade characteristics. His success in commerce even began when there was a belief in "mysticism", namely since the days of the state of Daha and Dipa were founded. The results of research on business ethics values used by Alabio for social studies showed that the business ethics values of Alabio for social studies learning were not fully utilized by social studies teachers, to facilitate teachers in compiling learning resources based on the Competency Standards of Business Ethics / Economic Ethics, namely Business ethics values used by Alabio can be used in social studies material in class VII, namely on the material of economic ethics in utilizing the factors of production in the life of business, the definition of business, company and business entity, and considerations that need to be considered in doing business.Key Word:  Business Ethics, Alabio People, Social Studies Learning AbstractMasyarakat Kalimantan Selatan, ada kelompok sub-etnis yang dikenal sebagai pengusaha sukses dan dapat mempertahankan bisnis mereka dalam waktu yang relatif lama, yaitu Alabio. Secara historis, Alabio telah menjadi pedagang/pengusaha yang tidak diragukan lagi adalah karakteristik perdagangan mereka. Keberhasilannya dalam perdagangan bahkan dimulai ketika ada keyakinan dalam "mistisisme", yaitu sejak zaman negara bagian Daha dan Dipa didirikan. Hasil penelitian tentang nilai etika bisnis yang digunakan oleh Alabio untuk studi sosial menunjukkan bahwa nilai etika bisnis Alabio untuk pembelajaran IPS tidak sepenuhnya dimanfaatkan oleh guru IPS, untuk memfasilitasi guru dalam menyusun sumber belajar berdasarkan Standar Kompetensi Etika Bisnis. Etika Ekonomi, yaitu nilai etika bisnis yang digunakan oleh Alabio dapat digunakan dalam bahan studi sosial di kelas VII, yaitu pada materi etika ekonomi dalam memanfaatkan faktor-faktor produksi dalam kehidupan suatu perusahaan dan entitas bisnis, dan pertimbangan yang perlu dipertimbangkan dalam melakukan bisnis.Kata Kunci: Etika Bisnis, Masyarakat Alabio, Pembelajaran IPS

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 Business splitting: compliance with the principle of tax certainty in law enforcement practice

2020 ◽  
Vol 4 (2) ◽  
pp. 41-48
Author(s):  
Karina A. Ponomareva
Keyword(s):  
Tax Evasion ◽  
Legal Consciousness ◽  
Splitting Scheme ◽  
Judicial Practice ◽  
Legal Method ◽  
New Business ◽  
Scope Of Application ◽  
Tax Benefits ◽  
Business Entities ◽  
Definition Of

The subject. The problems of business splitting, when several new business entities are created on the basis of an existing organization in order to maintain a preferential special tax regime, are considered in the article. The aim of this paper is to find out criteria of unjustified tax benefit in the cases concerning business splitting. The methodology. The author uses methods of theoretical analysis, particularly the theory of integrative legal consciousness, as well as legal methods, including formal legal method and analysis of recent judicial practice. The main results, scope of application. The problems of assessing the circumstances of cases involving the application of a business splitting scheme by the taxpayer are inextricably linked to the assessment of the validity of the tax benefit. According to the author, splitting schemes should not be considered as tax evasion, but as an abuse of law. In addition, in order to substantiate the conclusion that a taxpayer has applied a business splitting scheme, the tax authority must have evidence that will indicate that the taxpayer has committed deliberate concerted actions together with persons under its control, aimed not so much at dividing the business as at obtaining an unjustified tax benefit as a result of using such a scheme. Judicial practice is quite ambiguous. Conclusions. The author comes to the conclusion that еhe key concept subject to criticism is the blurred criteria for obtaining tax benefits for taxpayers and the definition of the edge when it passes into the category of unjustified tax benefit.

scholarly journals Conceptual Model of Technology-Enabled Creative Learning Community

Techno Com ◽  
2017 ◽  
Vol 16 (2) ◽  
pp. 164-181
Author(s):  
Dawam Dwi Jatmiko Suwawi
Keyword(s):  
Learning Community ◽  
Conceptual Model ◽  
Graduate School ◽  
Creative Thinking ◽  
Teaching And Learning ◽  
Design Science ◽  
Science Research ◽  
Creative Learning ◽  
Need To Evaluate ◽  
Definition Of

This paper proposes a definition of Creative Learning Community (CLC) that is enabled with technology and its conceptual model in Graduate School of Telkom University. As rooted to learning community term, CLC is defined as a teaching and learning approach within a learning community that consists of a group of students and faculty member that uses creative learning concept. This study adapts the Design Science Research Framework in Information System by Hevner et al to build the conceptual model. First, the study synthesizes existing literature on learning community and creative learning community to define CLC term. Second, based on a review of previous studies and books on learning community, creative thinking, group creativity, engaged learning, student learning outcomes and technology supporting creative learning community, the author analyzes construct candidates of the model. Third, after selecting constructs from the candidates, the study continues by designing the conceptual model of technology-enabled creative learning community. The model was tested the implementations of learning community in Graduate School of Telkom University. The findings provide several conceptual and managerial insights into the role of technology in supporting creative learning community. Future work will need to evaluate the model in the context of other engineering.

scholarly journals Non-Entrepreneurial Legal Entity: The Theoretical And Legal Analysis Of The Concept And Characteristics

2019 ◽  
pp. 22-33
Author(s):  
O.I. Zozuliak
Keyword(s):  
Social Life ◽  
Scientific Work ◽  
Legal Analysis ◽  
Legal Entity ◽  
Legal Model ◽  
Level 3 ◽  
Business Entities ◽  
Legal Forms ◽  
Definition Of ◽  
Legal Entities

The article is devoted to the theoretical and legal analysis of issues related to the range of problems connected with development of such legal model as ‘nonentrepreneurial legal entity’. In the scientific work the author makes an analysis of those concepts which are submitted by the leading Ukrainian scholars and concern the formation of civil-law terminology in general and that is applied to the nonentrepreneurial legal entities, in particular. The author has concluded that it is expedient to apply the set of criteria during formation of the non-entrepreneurial legal entity. The article gives the definition of non-entrepreneurial legal entity in the narrow and broad meanings. It is proved that a non-business entity should be singled out as a separate category according to the non-distribution of profit (income) rather than to the specifics of its business activity. The author demonstrates the feasibility to change classification criteria and levels while classifying the legal entities and on the mentioned ground she has singled out: 1) procedure for establishment of the legal entity; 2) structure of the legal entity as a criterion of the second classification level; 3) specific character of the profit distribution as a criterion of the third level of classification. It is based on the argument that non-business entities are an independent group of the legal entities, which is divided into subgroups: the non-business entities of corporate type and the non-business entities of unitary type. Each subgroup of the non-business legal entity distinguishes several legal forms within of which specific types of non-business entities are allocated. The author presents one’s own definition of the non-entrepreneurial legal entity, as a legal entity of public or private law, whether of corporate or unitary type, which is specially established in the different areas of social life and endowed with a special legal capacity. The non-entrepreneurial legal entity shall be entitled to carry out activities with a view to profit but it doesn’t distribute it among participants (members).

scholarly journals ACCOUNTING IN TAXATION OF ENTERPRISES

2021 ◽  
pp. 115-128
Author(s):  
Olena PODOLIANCHUK
Keyword(s):  
Accounting Information ◽  
Tax Base ◽  
Planning And Control ◽  
Indirect Taxes ◽  
The Subject ◽  
Characteristic Features ◽  
Business Entities ◽  
Definition Of ◽  
Tax Reporting ◽  
And Control

The article analyzes the revenues of the consolidated budget of Ukraine and determines that budget revenues are growing, mainly due to taxes and fees. The normative definition of the terms «tax» and «collection» is revealed and the main characteristic features are outlined. A critical assessment of the essence of the characterized definitions was made and the inconsistency of the terminological apparatus was determined. It was found that the definitions take into account the principle of mandatory payment of tax or fee paid by a particular payer to a specific account of the allocation budget. The main criteria for distinguishing between direct and indirect taxes are highlighted: method of translation: direct – one participant in the calculation and payment, indirect – several participants; object of taxation: direct – from income, profit, property and resources, indirect – from the value of consumption or use of goods; subject of payment: direct is paid by the taxpayer – the manufacturer or seller, the owner of the goods, indirect – by the subject of the tax burden (the buyer who incurs costs). Taking into account the research of scientists and their own opinion, it is proposed to substantiate at the legislative level the terminology of definitions of direct and indirect taxes, as well as to outline a clear classification list. It is proved that accounting influences management decisions, as the received accounting information certifies the data on the activity of the enterprise and gives the chance to carry out further planning and control. It is determined that the purpose of accounting in taxation is to form a reliable and legally justified size of the tax base and determine the amounts of tax liabilities from taxes and fees for generalization in tax reporting for individual taxes. The accounting process of calculations for taxes and fees of business entities is outlined. It is proposed to separate the objects of taxation in the accounting policy of enterprises.

scholarly journals DEVELOPMENT OF SALARY CARDS IN THE SYSTEM OF CASHLESS PAYMENTS IN CONDITIONS OF FINANCIAL INSTABILITY ON THE EXAMPLE OF SBERBANK OF RUSSIA

2020 ◽  
pp. 135-144
Author(s):  
K. V. Ekimova ◽  
S. S. Galasova ◽  
V. V. Manuylenko
Keyword(s):  
Point Of View ◽  
Financial Instability ◽  
Accounts Receivable ◽  
Banking Service ◽  
Accounts Payable ◽  
Business Entities ◽  
Definition Of ◽  
Regional Banks ◽  
Legal Entities ◽  
New View

The need to develop Bank salary cards in the system of non-cash payments in the conditions of financial instability caused by the Covid-19 pandemic has been substantiated in the study. For the formation of a new view on the application of the Bank payroll cards economic substance “of the modern Bank salary card” based on technologies of contactless payments has been expanded, the advantages of using salary cards for banks and clients – legal entities and individuals have been defined, the best experience of Sberbank of Russia on the use of Bank salary cards from the point of view of its extrapolation to regional banks, taking into account their specifics has been studied. As a result, the main directions for the development of salary projects have been proposed, including the definition of incentive provisions for their application, ensuring security, confidence in salary projects and contactless payment, regulating the risk of occurrence of accounts payable and accounts receivable between business entities, the need to modernize individual banking service, formation of innovative salary cards.

scholarly journals Понятие «предпринимательская среда» в научной литературе

2020 ◽  
Vol 55 (2) ◽  
pp. 52-60
Author(s):  
Yulia V. Galkina
Keyword(s):  
Economic Growth ◽  
Poverty Reduction ◽  
Scientific Literature ◽  
Business Environment ◽  
Business Climate ◽  
Entrepreneurial Climate ◽  
Business Entities ◽  
Definition Of ◽  
Medium Businesses ◽  
Main Factor

В статье проводится обзор мнений различных авторов в отношении понятий «предпринимательская среда», «предпринимательский климат». Описаны существующие в научной литературе подходы к определению данных понятий. Приведены мнения авторов, использующих близкие по смыслу определения, такие, как «бизнес-климат», «бизнес-среда», «экономическая среда». На основании изученных мнений предложено уточнённое определение понятия «предпринимательская среда», по мнению автора, более универсально и полно отражающее значение данного понятия. Ключевые слова: предпринимательская среда, предпринимательский климат, малый и средний бизнес, совокупность объективных и субъективных факторов, субъекты предпринимательской деятельности, субъекты рыночной экономики, главный фактор экономического роста и сокращения бедности. The article reviews the opinions of various authors on the concepts of "entre-preneurial environment" and "entrepreneurial climate". The article describes the existing approaches to the definition of these concepts in the scientific literature. The article also contains the opinions of the authors who use similar definitions, such as "business climate", "business environment", " economic environment». Based on the studied opinions, a refined definition of the concept of "business environment" is proposed, which, in the author's opinion, more universally and fully reflects the meaning of this concept. Keywords: entrepreneurial environment, entrepreneurial climate, small and medium businesses, a set of objective and subjective factors, business entities, market economy entities, the main factor of economic growth and poverty reduction.

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