scholarly journals PROBLEMS AND PROSPECTS OF TRANSFORMATION OF NATURAL RENT DISTRIBUTION ACCORDING TO THE PROVISIONS OF THE SUSTAINABLE DEVELOPMENT CONCEPT

2020 ◽  
Vol 1 (45) ◽  
pp. 7-23
Author(s):  
Sergiy Bardash ◽  
Tatiana Osadcha
Keyword(s):  
Sustainable Development ◽  
National Economy ◽  
System Analysis ◽  
The State ◽  
Practical Significance ◽  
Practical Implementation ◽  
Regulation Mechanism ◽  
The Sustainable Development ◽  
Development Concept ◽  
Business Entities

The urgency of the research consists in the imperfection of the mechanism of allocation and redistribution of natural rent, which significantly slows down the process of implementation of the sustainable development concept in Ukraine, both at the macroeconomic and microeconomic levels. The purpose and the objective of the research are to identify causes of unfair withdrawal and distribution of rental payments and the search for approaches to solve them considering the interests of the state, business entities that carry out economic activities using natural resources generating rent, and citizens of the country. To solve the research tasks and achieve the set purpose, the dialectical approach was used to assess the level of development of the formation, distribution and redistribution of natural rent; the system analysis was used to identify problems and substantiate measures of the state regulatory policy as to the redistribution of natural rent among entities of rental relations, as well as to determine areas for further use of rental income by business entities; the comparative analysis was applied to study the experience of using instruments, methods and levers of distribution and redistribution of rent;  the statistical methods was used to analyse the main indicators of distribution and redistribution of natural rent in the national economy; the abstract-logical method was applied to substantiate the basic theoretical provisions, formulation of conclusions. It is proved that the existing distribution of natural rent in Ukraine is imperfect due to the existence of a number of legal and fiscal-distributive issues. The model of the regulation mechanism of rental relations, which considers all entities of such relations, as well as requirements, the implementation of which brings the national economy essentially closer to the desired parameters of sustainable development, is proposed. The primary measures for transformation of the regulation mechanism of rental relations and directions of use of rental income by the business entity are determined. The practical significance of the research is to determine the necessary conditions and limitations of functioning of implementation mechanism of rental relations, as well as to determine the priorities of development of economic entities receiving natural rent. The obtained results will form the prospects for further research, which will consist of recommendations for practical implementation of the proposed regulation mechanism of rental relations.

scholarly journals ТАРГЕТУВАННЯ ОБЛІКОВО-ФІНАНСОВОЇ ВЗАЄМОДІЇ СУБ’ЄКТІВ ГОСПОДАРЮВАННЯ

2021 ◽  
pp. 48-57
Author(s):  
Ганна Сергіївна Ліхоносова
Keyword(s):  
System Analysis ◽  
Private Investment ◽  
Business Environment ◽  
Economic Incentives ◽  
The State ◽  
Practical Significance ◽  
Social Constraints ◽  
Situational Assessment ◽  
Business Entities ◽  
The Impact

The study is devoted to the interaction of the interests of business entities and the interests of subjects of the corporate environment, as well as determining the possibility of targeting accounting and financial activities in the business environment, taking into account the social constraints associated with the COVID-19 pandemic. The purpose of the article is to study the processes of the possibility of targeting accounting and financial interaction of business entities in various conditions of the development of the business environment. The subject of the research is the accounting and financial interaction of business entities both within the country and abroad in the context of the introduction of various social and behavioral restrictions on doing business. The hypothesis of the study – the definition of specific target categories of accounting and financial interaction of the subjects of state subsidies will provide a specific algorithm for determining the feasibility of implementing some business initiatives and reducing others, precisely in the context of the introduction of social and behavioral restrictions associated with the COVID-19 pandemic. Methods used in the study: system analysis, economic and statistical methods, information processing, method of logical generalization of results, expert assessments, etc. Presentation of the main material. The article examines the conditions for targeting accounting and financial interaction of business entities, designed to use the factors of competitiveness that were underutilized in the past period in the business environment. This systematization pursues the goal on the part of the state to introduce a system of economic incentives, changes in macroeconomic parameters (reduction of inflation, emphasis on attracting long-term money to the economy, growth of business activity and private investment, changes in the structure of budget expenditures), and on the part of the state entities themselves – situational assessment their own capabilities and threats, subject to the introduction of social and behavioral restrictions. The practical significance of the results obtained lies in the possibility of using the developed recommendations for an independent analysis of the possibility of introducing a target in the field of accounting and financial interaction of business entities in Ukraine. Conclusions and prospects for further research. Targeting accounting and financial interaction of business entities to ensure contractual stability between partners provides for compliance with the regime of floating, but stable relations (depending on the conditions of socio-behavioral restrictions), the fluctuations of which serve as the main buffer against the impact of external shocks on the economy of Ukraine as a whole. Further research will be aimed at determining the feasibility of target procedures in the tax environment and identifying the prospects for the introduction of target tools for targeted interaction with various audiences for administering tax payments

scholarly journals On assessing the sustainable development of industrial regions results

2021 ◽  
Vol 258 ◽  
pp. 06002
Author(s):  
Vera Samarina ◽  
Tatiana Skufina ◽  
Aleksandr Samarin
Keyword(s):  
Sustainable Development ◽  
Natural Environment ◽  
Industrial Cluster ◽  
Practical Implementation ◽  
The Sustainable Development ◽  
Industrial Plants ◽  
Industrial Regions ◽  
Development Concept ◽  
Large Enterprises

At present in Russia there is no unified generally accepted concept for assessing the results of sustainable development of industrial regions. In the paper, based on a review of Russian and foreign research, the authors have made an attempt to generalize modern concepts, and also present their vision of assessing the results of industrial regions sustainable development. The urgency of the research is due to the need for the practical implementation of the sustainable development concept. The authors see the essence of sustainable development of industrial regions in an organization of current activities and meeting the needs of modern residents of the region, which would not harm natural environment. It has been noted that large industrial plants, evaluating the results of sustainable development, are beginning to use foreign methods. As the influence of large enterprises forming an industrial cluster in the region on the economy, society and natural environment is great, the authors consider it expedient to use their developments in the field of assessing the results of sustainable development. To assess the results of sustainable development of industrial regions, it has been proposed to use 33 indicators of GRI Standards which include economic, environmental and social “thematic standards”.

scholarly journals Conceptual aspects of sustainable development of economic systems: Evolution of approaches and modern paradigm

2021 ◽  
Vol 21 (3) ◽  
pp. 263-270
Author(s):  
Marina Ye. Kadomtseva ◽  
Keyword(s):  
Sustainable Development ◽  
System Analysis ◽  
Integrated Approach ◽  
Economic Thought ◽  
Economic Systems ◽  
Internal Factors ◽  
The Sustainable Development ◽  
Scientific Substantiation ◽  
Development Concept ◽  
The Stability

Introduction. The relevance of scientific substantiation of approaches to sustainable development management is due to the need to take into account external changes and the development of conceptual provisions for the adaptation of economic systems. Theoretical analysis. The article summarizes the main approaches to the interpretation of the “sustainable development” concept. The evolution of economic thought and the historical transformation of views towards the study of sustainable development concerning various objects are considered. The scientific approaches and studies of leading foreign and domestic scientists are presented, which constituted the theoretical and methodological basis of the sustainable development concept. The essence of the category “sustainability of development” concerning economic systems is revealed. Empirical analysis. The economic, social and environmental substantiation of the sustainable development concept is given. The external and internal factors influencing the stability of economic systems are investigated. The stability of the system is considered through the prism of such interrelated system characteristics as controllability and adaptability. Results. The relevance of the application of an integrated approach to the study of the triad “society – economy – ecology” is shown. It is substantiated that the synergy of the main provisions of economic theory, conceptual principles of sustainable development, system analysis of the countries’ development determinants in the context of new global challenges and threats should underlie the strategic provision of sustainable development in the long term.

2006: The World Today and Tomorrow (On Basic Issues of the Report «State of the World 2006»)

2006 ◽  
pp. 90-103
Author(s):  
A. Suetin
Keyword(s):  
Sustainable Development ◽  
Social Problems ◽  
Global Scale ◽  
The State ◽  
Meat Industry ◽  
The Sustainable Development ◽  
China And India ◽  
The World ◽  
Fast Development ◽  
Development Concept

The article contains thorough analysis of major ecological and social problems that face the mankind now. The progress in their solution is traced. Some specific features of the sustainable development concept and its implementation on the global scale are emphasized. Particular features of fast development of China and India are outlined, which are quickly transforming into world powers. The state of the global meat industry, emerging nanotechnology market.and issues of biofuel consumption are considered.

scholarly journals STRUCTURAL ANALYSIS OF CATEGORY APPARATUS OF CONSUMPTION IN THE SUSTAINABLE DEVELOPMENT SYSTEM

2018 ◽  
Vol 1 (2(14)) ◽  
pp. 136-140
Author(s):  
Kateryna Ivanivna Antoniuk ◽  
Dmytro Anatolievich Antoniuk ◽  
Liudmyla Mykhailivna Bukharina
Keyword(s):  
Sustainable Development ◽  
System Analysis ◽  
Negative Impact ◽  
Sustainable Consumption ◽  
Ethical Consumption ◽  
The Sustainable Development ◽  
Development System ◽  
Conceptual Apparatus ◽  
Consumer Safety ◽  
Business Entities

Urgency of the research. The transition from consumer society to the foundations of sustainable development is an urgent problem of science, especially in the process of European integration of Ukraine, while business entities are most open to the implementation of these principles in the process of transformation. Target setting. Multidimensional category of consumption as a key determinant of sustainable development, its research within the conceptual-categorical apparatus of different disciplines resulted in inconsistencies in the disclosure of its essence because of several related concepts use. Actual scientific researches and issues analysis. Significant contributions to the study of responsible, intelligent, sustainable consumption and production have been made by well-known foreign (J. Gontelos, T. Jackson, A. Deaton, F. Capra, L. Mikaelis, D. Fedrigo) and domestic scientists (O. Grishnov, A. Kotenko, A. Kolot, O. Melnichenko, L. Pogorila, T. Saltevska). Uninvestigated parts of general matters defining. At the same time, structural elements of the conceptual apparatus of consumption remain insufficiently substantiated and established. The issue of consumer safety is all the more acute. The research objective is to explore the structural interrelations between the elements of the conceptual apparatus of the category "consumption" in terms of its focus on ensuring social and economic development, the welfare of the individual and humanity as a whole on the basis of sustainable development. The statement of basic materials. The article deals with the structural-system analysis of the terms "sustainable", "socially responsible", "green", "intelligent", "rational", "ethical" consumption. It has been established that in the majority of them, they are aimed at reducing the negative impact on health, the environment, society, formation of conscious behavior (motivation) of the consumer. The concept of "safe consumption" is suggested. Conclusions. The dialectical connection of related categories of the "consumption" concept has been analyzed; the tetra-like model of the structure of the category apparatus of consumption in the sustainable development system has been proposed.

scholarly journals ACCOUNTING AND ANALYTICAL SUPPORT STRATEGY SUSTAINABLE DEVELOPMENT OF ENTERPRISE

2019 ◽  
pp. 130-143
Author(s):  
Nataliia PRAVDIUK
Keyword(s):  
Sustainable Development ◽  
Information Management ◽  
Development Strategy ◽  
Business Environment ◽  
The State ◽  
Practical Significance ◽  
Detection Range ◽  
The Sustainable Development ◽  
Methodological Guidelines ◽  
Ecological Capital

The purpose of the article - the detection range of issues of accounting and analytical support sustainable development and scientific substantiation of theoretical and methodological guidelines for their decision management in the agricultural business. Research methodology. The methodological basis of the study is the historical-logical method used in the study of the essence of the strategy of sustainable development. The dialectical method has been used in the study of the information management of the strategy of sustainable development of the enterprise. When analyzing the performance of the financial condition of agricultural enterprises for the 2013-2017 biennium. Methods used functional and statistical analysis. The method of comparison is used to study and compare the domestic and foreign experience of carrying out the accounting estimation of sustainable development. To clarify the content of accounting and analytical support sustainable development strategy used methods of abstraction, synthesis, induction and deduction, specification and other methods of scientific knowledge. The results of the research. Based on the substantiation of the importance of developing and implementing the strategy of sustainable development of the enterprise in the conditions of the modern business environment, the structure of the information management of the strategy of sustainable development management, which includes information resources generated by the external and internal environment of the enterprise, was investigated. It was established that the basis of internal information management of the strategy of sustainable development of the enterprise is the accounting and analytical system of the enterprise. To form a qualitative accounting and analytical support for management of the sustainable development strategy, a clarified understanding of the accounting and analytical support of the strategy of sustainable development, taking into account the specifics of the activities of agrarian enterprises, is substantiated, and the necessity of improving normative support in collecting information about the state of social and ecological capital according to typical reporting forms is substantiated. Elements of scientific novelty. A clarified understanding of the accounting and analytical support of the sustainable development strategy is proposed, taking into account the specifics of the activities of agrarian enterprises, the need to improve regulatory support in collecting information on the state of social and ecological capital by typical reporting forms. Practical significance. The proposals outlined in the article will help solve the problems of accounting and analytical support for the formation of a strategy for sustainable development of the industry and agribusiness. Tabl .: 6. Fig. 2. Bibliographer: 17.

scholarly journals INSTRUMENTAL SUPPORT TO DEVELOP A EFFECTIVE SUSTAINABLE DEVELOPMENT STRATEGY FOR THE REGION

2018 ◽  
Vol 20 (1(66)) ◽  
pp. 80-86
Author(s):  
V.І. ZAKHARCHENKO ◽  
N.V. ZAKHARCHENKO
Keyword(s):  
Sustainable Development ◽  
Development Strategy ◽  
Black Sea ◽  
Economic Security ◽  
The State ◽  
Instrumental Support ◽  
Black Sea Region ◽  
The Sustainable Development ◽  
Business Entities ◽  
State Of The Environment

Topicaltity. Based on the consideration of individual relationships between natural, environmental and technical risks, threats to economic security of the Ukrainian Black Sea Coast are determined, and theories and strategies for the development of the economic complex of this economic region are determined. The concept of environmental debt is used to determine the conditions for the growth of the gross domestic product and the intensity of the environmental situation. Aim and tasks. To improve approaches to instrumental support for the development of an effective sustainable development strategy for the Ukrainian region, based on the results of an analysis of existing mechanisms for regulating the development of the region. Research results. It is determined that the methodology for studying the conditions for the transition of the regional economy to a model of sustainable development should have a clear quantitative certainty - an ecological component. There is a certain attention to the approach to streamlining relations between society and nature by analogy with monetary relations between business entities. The concept of ecological debt (EB) is justified in the article: it is the change in the environment accumulated as a result of industrial viability. If, as a result of environmental activities, the state of the environment improves, this circumstance should be interpreted as payment of a part of the environmental debt. It is determined that the strategies for sustainable development of the regions of the Ukrainian Black Sea Region should be based on the predicted model of the socio-economic and environmental development of the state, and thus, in accordance with world standards, should enter the path of sustainable development. To start a practical transition to sustainable development, the regions will be able to ensure the stabilization of the overall macroeconomic situation and the achievement of a certain level of competitiveness of the national economy in the global economic space. Conclusion. Solving the main problems in the sustainable development of the regions will contribute to the improvement of the mechanism for the development of regional policies, especially to involve the scientific community in joint responsibility with the authorities for structural transformations.

scholarly journals Ecological and economic component in the state management of the potential of the regions

2019 ◽  
Vol 6 (11-12) ◽  
pp. 28-36
Author(s):  
V. M. Horbyk
Keyword(s):  
Sustainable Development ◽  
Economic Development ◽  
Economic Security ◽  
The State ◽  
Economic Situation ◽  
Regional Differentiation ◽  
The Sustainable Development ◽  
Balanced Development ◽  
State Management ◽  
Business Entities

The article considers the ecological and economic component as a prerequisite for the sustainable development of regions and the country as a whole, which is one of the most resonant issues of the programs of international environmental forums, an integral part of the economic policy of regional entities. Due to the increase in the population of the planet, the aggravation of the food crisis, the achievement of the goals of natural and economic development is a prerequisite for maintaining stability in the global space. The growth of the tendencies of regionalization of economic relations requires an expansion of the spectrum of state governance instruments that would lay the institutional preconditions for the transformation of regional economies towards the achievement of identified indicators of sustainable development of regions.The ecological and economic situation in Ukraine has its territorial differences both in terms of the nature and severity of the problems, and the possibilities of their practical solution. This implies the objective need for regional differentiation of government management decisions and practical actions aimed at stabilizing and improving the environmental and economic situation. Significant difficulties arise in ensuring the balanced development of transboundary regions, which, in conditions of strengthening integration processes, are most vulnerable to excessive expansion of transnational business entities and unwarranted import of market economy institutions.The basic provisions of the theory of the ecological and economic component in the state management of the natural and economic potential of the regions are formulated. The methodical approaches to determining the level of ecological and economic security of the regions, directions of development of the mechanism of state management of environmental activity at the regional level are determined. Applied tools for the implementation of state management of ecological and economic development of regions have been developed.

scholarly journals Implementation of the Sustainable Development Concept in Manufacturing Companies

2014 ◽  
Vol 6 (2) ◽  
pp. 29-34 ◽  
Author(s):  
Joanna Tabor
Keyword(s):  
Sustainable Development ◽  
Environmental Protection ◽  
Practical Implementation ◽  
Water Protection ◽  
Manufacturing Companies ◽  
The Sustainable Development ◽  
Integrated Technology ◽  
Fixed Assets ◽  
Development Concept ◽  
Technology Investments

Abstract The sustainable development concept has become an extraordinarily important formative element of all activities taken by both law makers and the society, including entrepreneurs, for favour of broadly comprehended natural environment protection. This article presents the analysis of practical implementation of the sustainable development concept in manufacturing companies in Poland in the years 2010-2012. It also verifies directions of expenditures made towards environmental protection fixed assets, depending upon investment types, i.e. whether they were end-of-pipe investments or integrated technology investments. It was found that in the industrial processing sector in Poland, the highest average share of expenditures was associated with air and water protection fixed assets, whereas, in case of amounts spent on air protection means, a fall was observed in their share, and an increase in case of water protection. Furthermore, end-of-pipe investments dominated within the structure, whereas an increase was observed in the share end-of-pipe investments, and a fall in the share of integrated technology investments. It was also found that total amounts spent on environmental protection fixed assets per one company and per one employee increased, and the share of this type of expenditures in the total value of fixed assets obtained from manufacturing companies’ investment activities increased as well.

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.

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