Program-Target Budgeting as a Tool for Investment Stimulation of Business

2018 ◽  
Vol 11 (3) ◽  
pp. 77-82 ◽  
Author(s):  
A. I. Masterov
Keyword(s):  
Current Practice ◽  
Negative Impact ◽  
Key Factors ◽  
Economic Sectors ◽  
State Budget ◽  
Research Findings ◽  
The Subject ◽  
Program Budgeting ◽  
Large Investment ◽  
Stimulation Of

The paper discusses the use of the program-targeted budgeting methodology in the investment stimulation of business in the most problem sectors of the economy. The subject of the study is the dynamics of business activity in key economic sectors adversely affected by factors of the economic and geopolitical nature. The purposes of the study were to identify the key factors that have a negative impact on economic growth and seek options for investment stimulation of business activities in the most problem sectors of the economy using state budget funds. It is concluded that the current practice of budget investment is associated with significant risks and poor justification of investment decisions. Therefore, the American practice of the program budgeting in the implementation of large investment infrastructure projects using budget funds seems to be advantageous. Based on the research findings, methods for increasing the effectiveness of program-target budgeting tools under the Russian conditions are proposed.

scholarly journals Laundering Black Money by Means of Offshore Zones: The Negative Impact and Ways to Resolve

2021 ◽  
Vol 8 (523) ◽  
pp. 140-150
Author(s):  
O. T. Zamaslo ◽  
◽  
D. A. Kozak ◽  
Keyword(s):  
National Economy ◽  
Tax Evasion ◽  
Negative Impact ◽  
Action Plan ◽  
International Standards ◽  
Key Factors ◽  
Profit Shifting ◽  
State Budget ◽  
Business Entities ◽  
The Impact

The article is aimed at examining the problem of laundering black money in the offshore jurisdictions. Attention is paid to the key factors that attract economic entities regarding business registration in offshore zones. The impact of the tax burden on the process of moving profits to offshore jurisdictions is considered. The volumes of losses of the State Budget of Ukraine related to tax evasion of the funds placed on the accounts of offshore companies have been studied. The most typical schemes of laundering black money in offshore zones are presented, as well as a number of stages that form the process of laundering are highlighted. Emphasis is placed on round tripping investment as a key mechanism for returning foreign funds to a resident in the form of foreign direct investment, the main factors in the use of round trip transactions by Ukrainian business entities are allocated. Attention is drawn to the percentage of countries, which are the largest investors in Ukraine. It is determined that the use of offshore schemes by Ukrainian businesses contributes to the growth of the shadowing of the national economy and causes a direct negative impact on Ukrainian financial security, which is confirmed by the results of the National Risk Assessment 2019. Emphasis is placed on the OECD / G20 Base Erosion and Profit Shifting (BEPS) initiative to prevent money laundering offshore, and Ukraine’s key measures to implement relevant international standards are specified. Prospects for further research in this direction are to identify measures directed towards deoffshorization of the national economy, including through the implementation of the BEPS 2.0 Action Plan.

scholarly journals The Effect of Loneliness on Social Networking Sites Use and Its Related Behaviors

2015 ◽  
Vol 8 (8) ◽  
pp. 162 ◽  
Author(s):  
Samira Ranaeiy ◽  
Mohammad Reza Taghavi ◽  
Mohammad Ali Goodarzi
Keyword(s):  
Social Behavior ◽  
Social Networking ◽  
Social Networking Sites ◽  
Negative Impact ◽  
Real Life ◽  
Daily Functioning ◽  
Social Aspect ◽  
Significant Difference ◽  
Research Findings ◽  
The Subject

<p><strong>INTRODUCTION: </strong>The current research was conducted to examine the effect of “Loneliness”, on time spent in Social Networking Sites (S.N.S), main reasons for S.N.S use, and its related behaviors.</p><p><strong>MATERIALS &amp; METHODS: </strong>156 students of Shiraz University voluntarily participated in this research. Loneliness was assessed usingthe UCLA Loneliness scale. 25% of highest scoring students reported that they were lonely whereas 25% of the lowest scoring students were considered to be non-lonely. The positive and negative reasons of using S.N.S were assessed based on Reasons for Internet Use Scale, and internet behaviors were assessed based on Scale of Internet Behaviors.</p><p><strong>RESULTS: </strong>There was no difference in time spent in S.N.S as well as the positive and negative reasons of using S.N.S (contrary to literature), but internet behaviors showed a significant difference between “lonely” and “non-lonely” individuals. “Lonely” and “non-lonely” individuals showed a significant difference in “social aspect” of S.N.S behaviors. There was also a significant difference between “Lonely” and “non-Lonely” individuals in “Negative impact” of S.N.S behaviors. Yet, there seemed to be no difference in “competency and convenience aspect” of S.N.S behaviors.</p><p><strong>CONCLUSIONS: </strong>This study suggested that there is no difference between lonely and non-lonely individuals in reasons for using S.N.S and time spent in S.N.S. This finding stands contrary to previous research findings and general literature on the subject In other words, what drives people to S.N.S at the first place shows no significant difference between lonely and non-lonely individuals while after attending S.N.S, social behavior of lonely individuals shows a significant difference which is consistently enhanced online. Lonely people also significantly develop internet-related problems in their daily functioning, including interference with real life socializing.</p>

Tax Consulting as a Tool to Support Business Activities of Organizations

2018 ◽  
Vol 11 (3) ◽  
pp. 146-152
Author(s):  
L. M. Baburyan
Keyword(s):  
Business Development ◽  
Business Activity ◽  
Service Economy ◽  
Tax System ◽  
Dominant Logic ◽  
Separate Area ◽  
Research Findings ◽  
The Subject ◽  
Business Entities ◽  
Corporate Business

The subject of the research is tax consulting aimed at ensuring the proper business activity of organizations. The purpose of the research was is to substantiate the need for the tax consulting as a special tool for supporting corporate business activities. The paper deals with the current specifics of the tax consulting as a separate area of the service economy within the framework of the service-dominant logic concept that reflects the degree of involvement of all participants of financial relations in the tax consulting processes. From the standpoint of institutionalism, the tax consulting institution is regarded as a financial intermediary performing mediation or auxiliary functions to ensure interactions between basic agents of the economic system, in particular, communications between the state and business entities. Based on the research findings, it is concluded that a developed tax consulting institution as an integrated attribute of the tax system determines the levels of corporate business activities and business development. The research findings are intended for participants of the tax consulting and auditing market.

Digitalization of Competition in the Insurance Market

2018 ◽  
Vol 11 (2) ◽  
pp. 121-128
Author(s):  
D. V. Bryzgalov
Keyword(s):  
Digital Technologies ◽  
Insurance Market ◽  
Insurance Companies ◽  
Sales Channels ◽  
Channel Competition ◽  
Research Findings ◽  
The Subject

The subject of the research is the influence of the insurance market digitalization on competition forms in insurance. The purpose of the research was to study the forms of competition and factors of competitiveness in the process of digitalization of insurance activities. The research findings revealed the specifics of competition between insurance companies in digital sales channels of insurance services, and identified groups of new factors in the competitiveness of insurance programs. The paper describes two models of the policyholder behavior typical for traditional and digital sales channels in the insurance market — classical and digital. It is concluded that the digitalization of the insurance market influences the competition between insurance companies making a shift towards the channel competition and contributing to the emergence of new competition factors for insurance programs developed with digital technologies.

Polityka klimatyczno-energetyczna Unii Europejskiej

2014 ◽  
pp. 104-121
Author(s):  
Aleksandra Kułaga
Keyword(s):  
Negative Impact ◽  
Renewable Energy Sources ◽  
Energy System ◽  
The Other ◽  
Energy Sources ◽  
Climate Protection ◽  
The European Union ◽  
Eu Member States ◽  
The Subject ◽  
Climate And Energy Policy

The article is devoted to the subject of the goals of the climate and energy policy of the European Union, which can have both a positive, and a negative impact on the environmental and energy policies. Positive aspects are the reduction of greenhouse gas emissions, diversification of energy supplies, which should improve Europe independence from energy imports, and increasing the share of renewable energy sources (RES) in the national energy system structures. On the other hand, overly ambitious targets and actions can lead to large losses for the economies of EU Member States. The article also highlights the realities prevailing in the international arena and noncompliance of international actors with global agreements on climate protection.

Reading for pleasure : the influence of reading clubs in selected Bahananwa Limpopo primary schools

2020 ◽  
Vol 1 (3) ◽  
pp. 133-155
Author(s):  
Kgomotlokoa Linda Thaba-Nkadimene ◽  
Maletšema Ruth Emsley
Keyword(s):  
South African ◽  
Primary Schools ◽  
Cultural Theory ◽  
Negative Impact ◽  
Positive Influence ◽  
Reading For Pleasure ◽  
Theory Of Reading ◽  
Research Findings ◽  
African Youth ◽  
Reading Clubs

The challenges of reading experienced by learners exerts a negative impact on reading for pleasure, and learners' outcomes. In an attempt to address such reading challenges, Reading Clubs were launched to promote reading for pleasure among South African youth. This study examines the influence of Reading Clubs on learners' attitudes to Reading for Pleasure and the outcomes thereof. The study was informed by the Top-Down Model of Reading and the Cultural Theory of reading for pleasure. Interviews were conducted in five purposively selected schools with five Sparker coaches and five teachers. The research findings reveal a positive influence of Reading Clubs on reading for pleasure and learners' outcomes. This is reflected through improved levels of reading for pleasure. This study ultimately recommends that schools learn from best practices of Reading Clubs, and that government strive to make Reading Clubs a sustainable project.

THE METADIALOGUE CONCEPT IN ITS LINGUISTIC ASPECT

2019 ◽  
Vol 29 (5) ◽  
pp. 721-726
Author(s):  
Yu.V. Kupriyanova ◽  
I.M. Vasilyanova
Keyword(s):  
Subject Matter ◽  
Dynamic Structure ◽  
Point Of View ◽  
Semantic Relations ◽  
Human Cognition ◽  
Main Research ◽  
Key Points ◽  
Research Findings ◽  
The Subject ◽  
Linguistic Aspect

The article summarizes the key points in the development of the metadialogue phenomenon from a linguistic point of view. Some stages of the development of this concept and the difficulties associated with its structuring are covered. The main research findings of modern foreign and domestic experts on its study are considered. Some characteristics of the subject of the research from the standpoint of various pragmatic installations are given. On the basis of the dynamic structure of the metadialogue development, certain principles of semantic relations connected with the dialectical nature of human cognition are presented. Excursion into the history and evolution of the concept is presented. Several types of formulation of the subject matter are given. In accordance with the goal of speech exposure, internal problems of the development of metadialogue are highlighted and the critical points related to solving these problems are described. The rules of metadialogue flow are explained at the level of steps, the success/failure of which directly affects the final result of communication. The prospects of development of the concept research in accordance with various types of discourse are indicated.

EVALUATION OF FINANCIAL SECURITY OF THE REPUBLIC OF CRIMEA

2020 ◽  
pp. 56-67
Author(s):  
Elena Evgenevna Mashyanova ◽  
Elena Aleksandrovna Smirnova
Keyword(s):  
Financial Markets ◽  
Negative Impact ◽  
Gradual Increase ◽  
Financial System ◽  
Financial Security ◽  
Key Factors ◽  
Factors Affecting ◽  
External Threats ◽  
The Republic ◽  
Global Financial System

In modern conditions of development, financial security is an integral part of the overall security of the region and is formed on the basis of the functioning of the financial system. The complication of relationships between key segments of international financial markets, as well as the limited ability to accurately predict future trends in the development of the global financial system, lead to a gradual increase in the risks that accompany the activities of economic entities, and an increase in the number and scale of internal and external threats that have a negative impact on the financial security of the state. This formulation of the issue requires generalization of approaches to determining the financial security of the region in order to further formalize this issue and determine the key factors affecting it. The article considers the types of financial security, as well as certain areas of ensuring the financial security of the region and their priority. In work the assessment of the level of socio-economic development of the region with a view to ensuring financial security on the basis of which offers the main activities and priority areas of implementation of the investment policy that will ensure financial security of the Republic of Crimea.

On Research and Other Matters

1922 ◽  
Vol 26 (140) ◽  
pp. 325-330
Author(s):  
S. Heckstall Smith
Keyword(s):  
British Empire ◽  
Air Force ◽  
The Other ◽  
Other Hand ◽  
Secretary Of State ◽  
The Press ◽  
The Subject ◽  
Stimulation Of

If the thought of another war troubles you, then don't read this article. If you would rather say to yourself as the Secretary of State said to the Air Conference, “ There won't be another war for ten years, so why worry? ” then no doubt you will think with him that it is better to let other nations have alk the bother and expense of trying to advance; after all, we are jolly fine fellows and can soon pick up. If, on the other hand, you have imagination which gives you a nasty queasy sensation when you think of what might be, then perhaps the following notes, albeit disjointed and mostly stale, may at least conjure up in you thoughts of your own on the subject. This is all that is needed to help, our advancement in the air–the stimulation of spoken and written thoughts by the British nation, for if every taxpayer in the British Empire says “ Air Force,” then the Press and Parliament will say it too.

scholarly journals Examining the implementation of ISO 9001 in Indonesian construction companies

2015 ◽  
Vol 27 (1) ◽  
pp. 94-107 ◽  
Author(s):  
Debby Willar ◽  
Vaughan Coffey ◽  
Bambang Trigunarsyah
Keyword(s):  
Quality Management ◽  
Construction Industry ◽  
Current Practice ◽  
Iso 9001 ◽  
Quality Management Systems ◽  
Content Type ◽  
Construction Companies ◽  
Main Motive ◽  
Research Findings ◽  
Management Attitude

Purpose – The purpose of this paper is to examine the implementation of quality management systems (QMSs) of Grade 7 (G-7) Indonesian construction companies. This includes the initial motives that have driven the development of QMSs, barriers to effective QMS implementation, the current practice and integration of QMS-ISO 9001 principles and elements, and the performance of contractors implementing such QMSs. Design/methodology/approach – A survey was conducted involving 403 respondents (Quality Management Representatives, Managers, and Project and Site Engineers) from 77 G-7 as well as ISO 9001 certified Indonesian construction companies. Findings – The main motive for G-7 contractors in establishing and implementing ISO 9001 based QMSs are identified as being to effectively and efficiently control project activities. Respondents apparently do not often experience problems related to QMS implementation. However, issues of management attitude and purpose are identified as barriers that may affect effective QMS implementation. The study highlights the ISO 9001 principles and elements that still require to be more critically applied by G-7 contractors in order to fully implement and improve their current QMS effectiveness. The findings also suggest that, although certified, many G-7 contractors have not yet achieved a satisfactory level of performance to be truly competitive in global markets outside Indonesia. Originality/value – To date, only limited research has been conducted into the application of ISO 9001 in the Indonesian construction industry. The research findings reinforced the value of pursuing more effective QMS implementation. They also support current attempts to introduce ISO 9001 QMSs to a much wider base of Indonesian construction companies, particularly small and medium sized contractors and builders.

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