scholarly journals INTEGRATED RENTAL CLASSIFICATION OF SUBJECTS OF ECONOMIC RELATIONS

2020 ◽  
Vol 2 (46) ◽  
pp. 18-31
Author(s):  
Sergiy Bardash ◽  
Tatiana Osadcha

The authors of the article have found that the vast majority of scientists, who study the rental relation problems in the economies of the post-Soviet countries adhere to the opinion on the validity of combining existing types of rent into two large groups by resources: natural and economic rents. Based on the results of the study, it is proposed to consider natural rent as a form of economic rent. Given the essence and economic nature of rent, and considering the need for its accounting representation, it is established that economic rent should be classified with a division into forms (absolute, differential of the 1st and 2nd kind, monopoly), types (natural and other resource rents) and subtypes based on the “way of using the rental resource”, “industry of formation”. The obtained scientific results will allow to consider the main provisions of the sustainable development concept and can be used as a basis for improving the theory and methodology, as well as the development of the organization and accounting methods for economic rent. The regulation of rental relations in the business sector determines the search for ways to reflect rent in accounting and management reporting, however, the solution to this problem is significantly hindered by the complexity of identifying and evaluating rent. Another problem is that today there is some inconsistency between the concept of "rent" and other derivative concepts, in particular, such as: "ground rent", "economic rent". Against the background of the existing scientific discussion on streamlining the essential differences between these concepts, the debate continues and the validity of the allocation of other types of rent, as well as the feasibility of introducing into the scientific circulation such concepts as “quasi-rent” and “anti-rent”. The authors have proposed to reflect in the enterprise accounting the economic rent according to its forms and types based on the resources used in economic activity. The proposed classification allows to consider the main provisions of the sustainable development concept and can be used as a basis for improving the theory and methodology, as well as the development of the organization and accounting methods for economic rent

2018 ◽  
Vol 9 (40) ◽  
pp. 73-86
Author(s):  
Sergii Bardash ◽  
Tetiana Osadcha

Research relevance lies in the irreversibility of course choice for embodiment of the sustainable development concept. However, a pluralism of opinions, concerning the implementation of model definition of this concept, as well as the priority tasks for realization of its constituents significantly decelerates the socio-economic development of Ukraine. An inadequate scientific research of the sustainable development problems on a microeconomic level generates the reduction of expected management results and the degree of progressive changes at the level of individual business units. The role and transformation of accounting science, necessary for the implementation of the sustainable development concept, are not fully disclosed. The research purpose and tasks are to determine the accounting component of sustainable development concept on the basis of the rent theory, to outline the directions of rent accounting development under the following factors influence: globalization and transformation of the ownership institution and scientific research activation on this basis, aimed at forming the theoretical and methodological baseline of rent accounting ‘as an additional income. The methodology of the research includes general scientific methods of cognition the necessity and invariant implementation of the sustainable development concept, its constituents allocation and specification; dialectical method for cognition the economic content of rent; a comparative analysis of the definition differences, formed at different stages and forms of realization of economic relations; modeling method for determining the direction and logic of the rent accounting development under the influence of such factors, as globalization and ownership institution transformation. It has been established that realization of sustainable development concept should take place with understanding of the interaction mechanisms of economic, social and environmental components. These generate new ideas about the basic socialization mechanisms and social development of human, external influences on the environment and cost estimation. The interconnection of the constituent of sustainable development concepts and the economic, social and ecological system as a whole is the basis for the theory and practice development of accounting. The accounting information creates preconditions for assessing the achievement and forecasting of further sustainable development of the economy as a separate economic entity, region, country, and the world as a whole. It has been established that the existence of discussion aspects in the treatment of rent and failure to recognize the last object of accounting should be considered as one of the essential factors in accelerating the implementation of the sustainable development concept. Bearing the results of research in mind, the development of a conceptual approach to rent accounting, as an additional entity income, should be based on the recognition the rent as a management object, that requires adequate information support for users’ requests from the accounting system side, based on the systematic development of the theoretical, methodological and organizational-practical regulations of rent accounting. The practical value of research is to formulate a methodological provision of rent accounting, which will further improve an active and passive income distribution of relation participants in the economic sphere.  The obtained scientific results will form the prospects for further research, which will lay in proving the need for the transformation of the property institute in the post-Soviet countries, to determine the models of rent relations between different parties in the field of economic relations, as well as to determine the rent-forming factors of production for the development of the rent assessing methodology.


2015 ◽  
Vol 14 (9) ◽  
pp. 2255-2262 ◽  
Author(s):  
Elena Axinte ◽  
Georgeta Vasie ◽  
Elena-Carmen Teleman ◽  
Victoria-Elena Ro.ca ◽  
Andrei-Octav Axinte

2021 ◽  
Vol 1730 (1) ◽  
pp. 012109
Author(s):  
T Absalyamov ◽  
S Absalyamova ◽  
Ch Mukhametgalieva ◽  
R Sakhapov

Author(s):  
Здольник ◽  
Daria Zdolnik ◽  
Тищенко ◽  
Olga Tishchenko ◽  
Тищенко ◽  
...  

The article analyzes the main causes of resistance to the principles of the sustainable development concept as the results of the research in the oil company "Bashneft". In addition, the article describes the main risks of the industry, which led to changes in strategy and, as a consequence, changes in project portfolio, including sustainable development projects. There is also a system of the implementation management of the changes related to the sustainable development concept developed and the main methods of combating and preventing resistance identified in the article.


2018 ◽  
Vol 9 (2) ◽  
pp. 312-326
Author(s):  
I. S. Borisova

The article considers the main features of managing the sustainable development of the region's economy, which includes a predominant type of economic activity (PVCC). It is shown that in the current conditions, firstly, the process of planning the development of the regional economy is based on cascading, and secondly, when creating a scheme for interaction between the subjects of the economy, the main tasks are focused on improving the sustainability of the region's development, taking into account the resource restructuring of the dominant type of economic activity; thirdly, in order to involve PVCD in sustainable development of the region, the possibilities of using this type of activity as the driving force of changes are taken into account. Also, the article describes the enlarged list of ways to manage the sustainable development of the region's economy with PVC, presents a map of approaches to managing sustainable development of the economy of the Lipetsk region, with the predominance of the type of economic activity "Processing industries", and an author's algorithm for selecting the priority direction for the development of the region's economy with PVC. The analysis of the stability of products according to the types of economic activity of the Lipetsk region was carried out, on the basis of which a conclusion was made about the prospects of economic activities for balancing PVC. The most widespread restrictions of development of economy of region with prevailing type of economic activity are presented.Purpose; to formulate recommendations on the analysis of economic activities and the choice of products that will reduce the dependence of the region's economy on PVC.Methods: the scientific results are based on the main provisions of the neoclassical institutional theory, the principles of sustainable development and the basic postulates of the regional economy. The article uses comparative, analytical and economic-statistical methods.Results: formed a consolidated list of ways to manage the sustainable development of the region's economy with PVC, described the opportunities for choosing approaches to managing sustainable development of the economy of the Lipetsk region, with the predominance of the type of economic activity "Processing industries'", an algorithm for selecting the priority direction for the development of the region's economy with PVC, transformer rolling, anonymous expert questioning of the sustainability of economic activities of the Lipetsk region, the most common restrictions on the development of the region's economy with the predominant type of economic activity are revealed.Conclusions and Relevance: the practical importance of the developed methodological provisions lies in the possibility of their application to analyze possible directions for improving the sustainability of economic development in specific regions. In particular, for the Lipetsk region, the most potential for sustainability are the types of economic activities "Transport and Communication", "Agriculture, Hunting and Forestry".


Author(s):  
L. Ishchuk ◽  
A. Nikolaeva ◽  
V. Polishchuk

This article summarizes the arguments and counterarguments in the scientific discussion on the main prospects for expanding the insurance market through the lens of the financial activation of the sustainable development of the region. The main aim of the study is the theoretical foundations of the insurance market in the context of financial activation of the region’s sustainable development. Systematization of literary sources and approaches to solving the problem of expanding the insurance market through the prism of financial activation of the region’s sustainable development showed that the majority of Ukrainian scientists who dealt with this issue considered certain instruments of activating influence on the social, economic and environmental spheres of the regions. The urgency of solving this scientific problem lies in the fact that the domestic insurance market is at the stage of its formation, in many cases it does not allow to use it as an effective tool for implementing state policy. Considering that sustainable development and insurance as a subsystem of a common economic space exert mutual influence on each other, the lack of a theoretical and methodological substantiation of the strategy for the development of the insurance market negatively affects the consistency and consistency of the sustainable development of society. The study of the problem of the implementation of insurance activities in Ukraine in the article is carried out in the following logical sequence: determining the sustainable development of the region and its revitalization; research of the insurance market at the present stage of development; setting priorities for the development of the insurance market in terms of ensuring the sustainable development of the region. The object of the research is the sustainable development of the region and its activation, as well as the insurance market of Ukraine. The article presents the results of an empirical analysis of the insurance market of Ukraine, showed that the insurance market has a tendency to develop. The main directions of the integration of insurance activities in the system of sustainable development of the region from the standpoint of its activation are proposed. The study empirically confirms and theoretically proves that the existing prospects for expanding the insurance market through the prism of financial activation of the sustainable development of the region. The results of the study can be useful for practitioners, academics, students, anyone interested in the concept of sustainable development.


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