scholarly journals REGION BRAND: MARKETING FACTORS OF FORMATION ATTRACTIVE IMAGE

2018 ◽  
pp. 9-12
Author(s):  
O. E. Sergeeva ◽  
E. N. Lazareva
Keyword(s):  
Efficient Market ◽  
Economic Entity ◽  
Research Article ◽  
Brand Marketing ◽  
The Subject ◽  
A Priority ◽  
Market Success

The formation of a territory brand determines a positive competitive image of the region as a new economic entity and is based on attracting efficient market tools, where marketing is a priority means. The object of the research article is the brand of the region, the territory, the commercialization of which becomes the key to market success. The subject of the research is factor bases forming an attractive image of the region.

scholarly journals THE MECHANISM OF DIVERSIFICATION OF FINANCIAL RISKS AND THEIR ASSESSMENT

2021 ◽  
Author(s):  
Viacheslav Dereza
Keyword(s):  
Financial Risk ◽  
Statistical Data ◽  
Production Cycle ◽  
Financial Risks ◽  
Economic Entity ◽  
The Subject ◽  
Lending Rates ◽  
Financial Losses ◽  
Level Of Risk

The article discusses approaches to minimizing financial losses by diversifying financial risks, it is proposed to improve the mechanism for diversifying financial risks, which should consist of the following stages: 1) Formation by the financial and economic department of the subject (enterprise, bank, investment company, etc.) of the input data, depending on the type of activity, among which the most typical are: volumes and structure of credit resources, their price, borrowing terms, loan currency, volumes and structure of product exports and imports of goods, export and import currencies, duration of the production cycle, volumes and structure of securities portfolio, types of securities, profitability indicators, types and the level of expenses. 2) Determination of the types of financial risks faced by an economic entity, and its measurement for each type, as well as the level of losses suffered by an economic entity in previous periods, in order to assess the feasibility of diversifying financial risks. 3) Determination of the most effective diversification options for an economic entity by comparing the costs of implementing possible options and the resulting from diversification by reducing the level of risk. 4) Assessment of other options for minimizing losses from financial risks that the entity can apply and which can be grouped as follows: hedging risks, limiting and compensating risks. 5) Calculation of financial implications for an economic entity from the introduction of financial risk diversification To do this, it is necessary to compare the costs and the expected effect of diversification, that is, will the level of risk decrease, or what will be the maximum possible financial losses. Calculated on the basis of statistical data, the values of the coefficient of variation of deposit and lending rates, as well as the exchange rate of UAH to foreign currencies. A methodology for assessing the level of possible financial losses and the effectiveness of the process of diversifying financial risks is proposed. The introduction of a mechanism for diversifying financial risks will help reduce financial losses by economic entities, which in turn will improve the overall financial results of their activities.

APPLICATION OF A SPECIAL TAX REGIME FOR SELFEMPLOYED CITIZENS ON THE TERRITORY OF THE RUSSIAN FEDERATION. PROFESSIONAL INCOME TAX

2021 ◽  
Vol 2 (3) ◽  
pp. 41-48
Author(s):  
V. B. DZOBELOVA ◽  
◽  
A. E. SALAMOVA ◽  
Keyword(s):  
Russian Federation ◽  
Income Tax ◽  
Statistical Data ◽  
The Self ◽  
Federal Law ◽  
Tax Base ◽  
Advantages And Disadvantages ◽  
Research Article ◽  
The Subject ◽  
The Russian Federation

The relevance of the topic is largely due to the development of the country's tax base and the expansion of the geography of the special tax regime of the NAP. The main aspects of the functioning described in the work help to assess the advantages and disadvantages of the tax for self-employed persons. The purpose of the study is to reflect the trend in the development of a special tax regime for self-employed citizens in the Russian Federation. In connection with the purpose of the study, the following tasks were solved: to reveal the essence of the “self-employed population”, to characterize the main provisions of the special tax regime of the NAP, to consider the statistics of the number of self-employed persons in the Russian Federation, to identify the specifics of the tax regime for the self-employed population. The subject of the research is the special tax regime "Tax on professional income". The object of the research is the regulatory framework, as well as statistical data submitted by individuals to the Federal Tax Service on the implementation of activities to provide services to other individuals for personal, household and (or) other needs.As part of this research article explores the concept of "self-employed" citizens and trends in the use of special tax regime for the self-employed population in Russia according to the Federal Law from 27.11.2018 No. 422 «On the experiment of establishing a special tax regime "Tax on professional income"». The positive and negative aspects of the functioning of the tax regime are identified and the dynamics of the implementation of the law is studied.

The economic essence of receivables as a financial category: Industrial dimension

2021 ◽  
Vol 27 (4) ◽  
pp. 807-832
Author(s):  
Oksana V. KASACHEVA ◽  
Viktor A. UDOD
Keyword(s):  
Systems Approach ◽  
Management Mechanism ◽  
Economic Entity ◽  
Analysis And Synthesis ◽  
Industrial Dimension ◽  
The Subject ◽  
Micro Level ◽  
The Impact ◽  
Adequate Management ◽  
Qualitative Characteristics

Subject. This article discusses the formation of receivables that depends on the influence of numerous and at the same time heterogeneous factors. Objectives. The article aims to develop methodological provisions for the content of receivables, its key elements, in order to establish an adequate management mechanism to maintain capacity to pay and maximize profits. Methods. For the study, we used the systems approach, analysis and synthesis, and generalization. Results. On the basis of generalization and systematization of published works on the subject matter, we have identified insufficient accounting of the impact of receivables at the macro level and show a new direction of the topic in terms of the functional assignment of receivables in the structure of working capital at the micro level. Conclusions. Receivables are a kind of credit exposure of an economic entity. This risk has certain criteria such as volume and duration combined with time, quantitative and qualitative characteristics.

Tribological behaviors of PTFE-based composites filled with bronze microparticles

2019 ◽  
pp. 089270571987520
Author(s):  
Amine Charfi ◽  
Sameh Neili ◽  
Mohamed Kharrat ◽  
Maher Dammak
Keyword(s):  
Wear Behavior ◽  
Normal Load ◽  
Optical Microscope ◽  
Hydraulic Systems ◽  
Friction Behavior ◽  
Excessive Pressure ◽  
Research Article ◽  
Hydraulic Cylinders ◽  
Perfect Contact ◽  
The Subject

This research article deals with commercial polytetrafluoroethylene (PTFE)-based composites filled with 30% of bronze microparticles. This shade is used as guide rings in hydraulic cylinders. After a certain number of slip cycles, seal wear is one of the main causes of leaks in the hydraulic systems. To solve this problem, it is essential to act on the seal materials to increase its lifetime and consequently the lifetime of hydraulic systems. Excessive pressure on the seal causes a significant wear while a light contact causes lubricant leak. For both situations, we have a failure of the system. For this reason, it is necessary to have a perfect contact between the seal and the metal surface and simultaneously with minimal wear. This problem is the subject of our research works. We analyze, in this article, the tribological behavior of a PTFE/bronze composite under dry and lubricated sliding conditions for different frequencies and loads. An alternating linear motion ball/plane tribometer has been used to characterize friction and wear behavior of the material. Micrographic observation of wear track was taken with the optical microscope. The results showed the good friction behavior of material for low values of loads and frequencies and essentially for 33 N of load with 1 Hz frequency or for 81 N as normal load with 0.75 Hz frequency as well as lubrication improve the wear rate of the PTFE/bronze composite. Under lubrication, load and frequency become inversely proportional to friction coefficients.

Self-citations, a trend prevalent across subject disciplines at the global level: an overview

2017 ◽  
Vol 36 (3) ◽  
pp. 115-126 ◽  
Author(s):  
Ramesh Pandita ◽  
Shivendra Singh
Keyword(s):  
Applied Sciences ◽  
Secondary Data ◽  
Research Articles ◽  
Global Level ◽  
Individual Subject ◽  
Content Type ◽  
Research Article ◽  
Major Subject ◽  
Data Source ◽  
The Subject

Purpose The present study aims to determine the prevailing trend of self-citations across 27 major subject disciplines at global level. The study also examines the aspects like percentage of self-citations in each individual subject discipline and the average number of self-citations per publication across different subject disciplines. The study also investigates self-citation percentage of research articles published from the 20 leading research countries of the world and across the continents. Design/methodology/approach The study is supported by empirical findings undertaken on secondary data retrieved from SCImago Journal and Country Ranking, which is entirely based on the SCOPUS data source (SCImago, 2014). Findings In all, 76,634,557 citations were received by as many as 14,946,975 research articles published from 2008-2012 at an average of 5.12 citations per article. Of the total citations received, 26,404,609 (34.45 per cent) were self-citations, which means that of the total citations received by each research article, 1.76 are self-citations. Compared to subject disciplines falling under social and humanistic sciences, pure and applied sciences have shown a greater trend of self-citation. On average, 4.18 self-citations were observed in each research article published in multidisciplinary subject disciplines. Of the total citations received by research articles published in the discipline of Psychology, 43.69 per cent are self-citations, the highest among all the subject disciplines under study. Of the total self-citations received by all the subject disciplines under study, 18.43 per cent were received alone in medicine, highest among all, whereas Social and Humanistic sciences received less than 1.00 per cent self-citations, the lowest among all the subject disciplines. Originality/value This study is original and first of its kind covering each individual subject discipline having global scope.

scholarly journals ‘NUDGE’ - TO STAY RELEVANT

2021 ◽  
Vol 58 (2) ◽  
pp. 8836-8848
Author(s):  
Dr. Indu Sharma
Keyword(s):  
Treatment Group ◽  
Subject Matter ◽  
Knowledge Worker ◽  
Automated System ◽  
Intuitive Thinking ◽  
Research Article ◽  
Behavioural Insights ◽  
Experiment Method ◽  
The Subject ◽  
And Control

What you want to say and what they are interested in? The answer creates a seamless partnership between Knowledge Worker and the Organisation to achieve sustained growth in a disruptive changing business landscape. To drive the answer to the above question i.e.  ‘RELEVANCY’ both for the organisation as well as Knowledge Worker in the industry ecosystem the power of behavioural insights and neuroscience’s Happy-Hormone is leverage in this research article. We act as a choice-architect and worked on automated system-intuitive thinking. The tone of this article is prescriptive and the ‘Nudges’are provided as a treatment for the diagnosed issues of the Organisation, the subject-matter of the present study.  The effectiveness of prescribed Nudgestested on treatment and control groupby deploying experiment method and results evidenceda significant effect on the treatment group. In this study, ourlearning reflections:‘Pre-commitment is an impactful tool’; ‘Peer support matters’; ‘Craving need to be instigated, to get reminder work’.

scholarly journals Features and grounds of legal liability for abuse of monopoly (dominant) position in the market

2020 ◽  
pp. 27-32
Author(s):  
Tetiana MORHUNOVA
Keyword(s):  
Law Enforcement ◽  
Legal Liability ◽  
Economic Competition ◽  
Dominant Position ◽  
Economic Entity ◽  
The Subject ◽  
Business Entities ◽  
Improvement Of Legislation ◽  
Stable Development ◽  
Monopoly Position

Introduction. Issues of legal liability for abuse of monopoly (dominant) position in the market are quite relevant in connection with the dynamic development of legislation, as well as given the active law enforcement practice of the Antimonopoly Committee of Ukraine. In the current conditions, the necessary guarantee of stable development and functioning of domestic commodity markets and economic entities operating in them is the effective counteraction to the negative manifestations of monopoly. Among modern types of violations of the legislation on protection of economic competition by business entities, abuse of monopoly (dominant) position in the market is quite common. The purpose of the paper is to investigate the features and grounds for legal liability for abuse of monopoly (dominant) position in the market. Results. The criteria and conditions of monopoly position of business entities in a certain market are shown. The types of actions that constitute an abuse of the monopoly (dominant) position in the market and the types of prohibitions of this abuse are indicated. The results are summarized and the main directions of work of the Antimonopoly Committee of Ukraine are outlined. Important aspects of prosecution for violation of the legislation on protection of economic competition and the process of determining the monopoly (dominant) position of the subject in the market are highlighted. The most common types of abuse of monopoly (dominant) position in the market and the relevant types of legal liability are considered. The grounds for legal liability for abuse of monopoly position in the market, the object and subject of this offense are identified. Conclusion. The abuse of monopoly (dominant) position in the market should be considered as actions or omissions of the economic entity that holds a monopoly (dominant) position in the market, which have led or may lead to the prevention, elimination or restriction of competition. For committing an offense in the form of abuse of monopoly (dominant) position, the legislation provides for the application of legal liability of the following types: economic, legal and administrative, which can be applied in the form of fines and compulsory division. The basis for legal liability for abuse of monopoly position in the market is the establishment of factual, legal and procedural grounds. The purpose of legal liability for abuse of monopoly (dominant) position in the market is to prevent such negative manifestations in the economic sphere as unfair competition. Continuous development and improvement of legislation on protection of economic competition in combination with economic and organizational measures contributes to the creation of unified system and effective mechanism for combating the abuse of monopoly (dominant) position in the market, including through prosecution. The key function of the Antimonopoly Committee is not to fill the budget with fines, but to effectively protect economic competition, including through active advocacy for competition in Ukraine.

scholarly journals The Realistic Genre and its Development in World Literature

2019 ◽  
Vol 8 (3S) ◽  
pp. 189-192
Keyword(s):  
Subject Matter ◽  
World Literature ◽  
The World ◽  
The Subject ◽  
A Priority

Realism is a way of expressing life through images in accordance with real events and events. Realism strives to embrace reality with all its contradictions, given the literature itself and its role as a means of knowing the outside world, giving the writer the opportunity to reflect on all aspects of life. In the literature based on the method of realism, the principle of describing reality is a priority. Consequently, the literature of Realism is the highest stage in the development of world literature. Realism (Latin realis - material, real) is a philosophical direction. According to him, the reality outside the consciousness consists of the existence of ideal objects (Plato, medieval scholasticism) or objects of cognition, which are not related to the subject matter, process or experience.Realism and realistic features of the world literature is on the point of the article to be discussed about.

scholarly journals Accounting Theory: An Ethical Perspective of Real Life Scenarios

2016 ◽  
Vol 6 (10) ◽  
pp. 47
Author(s):  
Shivneil Kumar Raj ◽  
Sandhiya Roy
Keyword(s):  
Ethical Issues ◽  
Real Life ◽  
Working Life ◽  
Business Environment ◽  
Ethical Perspective ◽  
The Past ◽  
Research Article ◽  
The Subject ◽  
Accounting Theory ◽  
High Level

<p>Decisions are made daily in businesses and individuals do encounter situations where they are faced with ethical issues. The subject is how one evaluates whether an act is ethical or unethical. This research article discusses real life ethical dilemmas that could be faced in accounting or business environment and applicability of various theories of ethics that were taught in accounting theory course in the undergraduate accounting program. The researcher employs a number of case studies highlighting the stories related to ethics that have been experienced in the past working life. Teleological and deontological theories are being used to explain how one could identify that a particular act is ethical or unethical. The work of accountants requires them to maintain high level of ethics to ensure integrity of the profession.  </p>

scholarly journals Auditoría de desempeño en los emprendimientos: siete dimensiones analíticas

ECA Sinergia ◽  
2021 ◽  
Vol 12 (2) ◽  
pp. 83
Author(s):  
Sergio Pozo Ceballos ◽  
José Enrique Márquez Amores ◽  
Yailenis Rodríguez Lescaille
Keyword(s):  
Internal Control ◽  
Audit Risk ◽  
Economic Entity ◽  
Economic Organizations ◽  
Palabras Clave ◽  
The Subject ◽  
Performance Audit ◽  
Performance Auditing ◽  
Legal Contexts ◽  
National Economies

  Los emprendimientos son organizaciones económicas con impactos favorables en las economías nacionales, en contextos jurídicos específicos que no facilitan el ejercicio efectivo de la Auditoría de Desempeño, de acuerdo con las exigencias metodológicas que ésta emplea. De ahí que el objetivo esté relacionado con la revisión bibliográfica que facilite la identificación de los diferentes enfoques metodológicos que fundamentan las siete dimensiones cualitativas que facilitarían el diseño de procedimientos específicos para la ejecución de una Auditoría de Desempeño en los emprendimientos, que puedan ser utilizados por los auditores en su trabajo técnico – profesional en este tipo de entidades económicas. Las siete dimensiones cualitativas identificadas por los autores se refieren a: la gestión de riesgos de auditoría, conocimiento del sujeto a auditar, evaluación del control interno, desempeño: tributario; contable; competitivo y ético.   Palabras clave: Auditoría de desempeño, auditores, evaluación, tributario   ABSTRACT The undertakings are economic organizations with favorable impacts on national economies, in specific legal contexts that do not facilitate the effective exercise of Performance Auditing, in accordance with the methodological requirements that it uses. Hence, the objective is related to the bibliographic review that facilitates the identification of the different methodological approaches that support the seven qualitative dimensions that would facilitate the design of specific procedures for the execution of a Performance Audit in enterprises, which can be used by the auditors in their technical - professional work in this type of economic entity. The seven qualitative dimensions identified by the authors refer to: audit risk management, knowledge of the subject to be audited, evaluation of internal control, tax, accounting, competitive and ethical.   Keywords: Entrepreneurship, performance audit, auditors, evaluation, tributary.

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