scholarly journals Efficiency and development potential of various organizational and legal forms in agriculture

2019 ◽  
pp. 93-102
Author(s):  
О.А. ХОЛОДОВ ◽  
O. A. KHOLODOV
Keyword(s):  
Agricultural Sector ◽  
Swot Analysis ◽  
Limited Liability ◽  
Growth Potential ◽  
Expert Assessment ◽  
Legal Form ◽  
Agricultural Enterprises ◽  
Rostov Region ◽  
Modern Period ◽  
Legal Forms

Abstract. Purpose. Study of the structure of the agricultural sector in the context of organizational and legal forms, assessment of the features of their economic activity, identification of growth potential and constraints to the development of agricultural enterprises by the results of SWOT analysis. Methods. The structure of agricultural enterprises in the context of organizational and economic forms is analyzed. The activity of public and non-public joint stock companies, limited liability companies, agricultural (production) cooperatives in the Rostov region. As the main approach, the SWOT-analysis is used, which is based on the results of a survey of managers and specialists of various forms of management in the agricultural sector of the Rostov region. A quantitative assessment of the results of the SWOT analysis is proposed. Results. Distinctive strengths and weaknesses of functioning of the enterprises of agrarian sector of the Rostov region in a section of organizational and legal forms of managing are revealed. The factors of internal and external environment affecting the efficiency of agricultural enterprises in the modern period are substantiated. The most effective organizational and legal forms in agriculture on the basis of the received expert assessment are defined. Scientific novelty. A total index of SWOT-analysis was developed, which allows to quantitatively reflect the obtained data of the survey of managers and specialists of agricultural enterprises in the context of each organizational and legal form.

scholarly journals Problems of organizational and legal forms of management in the agricultural sector

2021 ◽  
Vol 12 (4) ◽  
Author(s):  
Novak Tamara ◽  
◽  
Marchenko Svitlana ◽  
Keyword(s):  
Agricultural Production ◽  
Agricultural Sector ◽  
Entrepreneurial Activity ◽  
Legal Form ◽  
National Legislation ◽  
Agricultural Enterprises ◽  
Agricultural Enterprise ◽  
Legal Literature ◽  
Business Entities ◽  
Legal Forms

The article is devoted to the analysis of some problems of organizational and legal forms of management in the agricultural sector. The main tendencies of development of organizational and legal forms of Ukraine in the aspect of deregulation of entrepreneurial activity and opening of the market of agricultural lands are determined. The role and significance, types, legislative and doctrinal approaches to determining the organizational and legal form of agricultural production are highlighted. On the basis of the analysis of legal literature, national legislation and practice of its application the problems of separate organizational and legal forms of conducting agricultural production (farms, collective agricultural enterprises, etc.) are analyzed. It is concluded that the principle of equality of ownership and management in agriculture is violated in Ukraine. Keywords: organizational and legal forms, business entities, agricultural production, agricultural sector, farms, collective agricultural enterprise

scholarly journals About the structure of legal arrivals in Ukraine

Social Law ◽  
2019 ◽  
pp. 79-85
Author(s):  
H. Kornienko
Keyword(s):  
Agricultural Production ◽  
Agricultural Sector ◽  
Limited Liability ◽  
Comprehensive Analysis ◽  
Agricultural Cooperatives ◽  
Industrial Complex ◽  
Agricultural Enterprises ◽  
Business Entities ◽  
Legal Forms ◽  
The Relationship

The article analyzes the peculiarities of legal relations in the sphere of agribusiness on the basis of research on agrarian relations, economic activity (entrepreneurship) and agro-industrial complex. A comprehensive analysis of relations in the field of business in the agricultural sector is given. Their object and subject composition is established, which is narrower than in agrarian-legal relations. It is emphasized that the object of legal relations in the field of agribusiness, the essence of which is expressed through action - different in content and character, is pluralistic in nature, which causes its multilevel and complexity. The subjects of legal relations in the said sphere are agricultural enterprises of various organizational and legal forms (farms, agricultural cooperatives, agricultural joint-stock companies, agricultural limited liability companies, agricultural private enterprises, etc.), as well as those providing agricultural production and production. products (enterprises in the field of information, logistical and logistical support. The same aspect explores the relationship between agribusiness and agro-industrial complex, which are not inherently identical concepts. The basis for their isolation is the orientation of business entities: in the agro-industrial complex - production and marketing, and in agribusiness - marketing.

scholarly journals Ways of improvement of development of separate organizational and legal forms of entrepreneurship activity in the agricultural sector

2019 ◽  
Vol 21 (92) ◽  
pp. 60-67
Author(s):  
I. Smolynets
Keyword(s):  
Agricultural Sector ◽  
State Regulation ◽  
The State ◽  
Entrepreneurial Activity ◽  
Main Role ◽  
Agricultural Producers ◽  
Historical Aspect ◽  
Agricultural Enterprises ◽  
Agrarian Sector ◽  
Legal Forms

One of the most important directions in this context is the problems of organizational and legal forms of development of entrepreneurial activity in agriculture. Effective development of entrepreneurial activity in agriculture is hindered by poor adaptation to market conditions and low investment attractiveness of agrarian production and economic formations, unsystematic and dispersed revenues for modernization of production activities, insufficient state support, imperfection of the organizational and economic mechanism for managing the development of various organizational and legal forms of entrepreneurial activity activities in the agrarian sector. In the historical aspect of the development of entrepreneurial activity there are the following forms: private farms, individual holdings, households, peasant farms, private and state agricultural enterprises, collective farms, in particular peasant unions, agricultural companies, inter-farm enterprises and associations, of various kinds and types societies that are divided in form of association and level of responsibility. The most important of these, which have become accustomed and function in agriculture, are agricultural enterprises, in particular private ones, and households. However, today the state of development of entrepreneurial activity in the agroindustrial complex remains rather complicated and requires complex comprehensive reforms, the main role of which should be owned by the state. That is why among the objects of state regulation a special place should occupy the agrarian sector of the economy and the forms of entrepreneurial activity, in particular the agrarian market and the formation of its infrastructure, which is conditioned by the state regulation. The main problems of the agrarian sector development include the low efficiency of agricultural production and the problem of deformation of price proportions, the solution of which is directly related to the perfection of the infrastructure and mechanisms for regulating the agricultural market. The process of establishing enterprises on the basis of co-operation and their integration with processing enterprises will reflect the interests of agricultural producers and promote their stable and efficient development. The most effective form of co-operation is production, sales and service cooperatives, created on the basis of cooperation of shares and natural forage lands, fixed assets, livestock of animals that unite agricultural producers, households, purchasers, enterprises of the processing industry, various catering enterprises, institutions and organizations. Co-operation, by its very nature, is an economic and voluntary phenomenon. Integration is the next stage of effective economic forms of cooperation among the participants in the agrarian market.

scholarly journals Formation of organizational and production structures in the agricultural sector of the Bulgarian economy in the conditions of European integration

2021 ◽  
pp. 14-24
Author(s):  
Maria Georgieva
Keyword(s):  
Agricultural Sector ◽  
Private Property ◽  
Main Task ◽  
The European Union ◽  
Agricultural Commodity ◽  
Agricultural Enterprises ◽  
Management Actions ◽  
Private Households ◽  
Integration Period ◽  
Legal Forms

The peculiarities of the formation of new organizational and production structures of the agricultural sector of the Bulgarian economy in terms of integration into the European Union are considered. One of the conditions for ensuring the competitiveness of Bulgarian agriculture was the creation of a significant number of farms of various organizational and legal forms. Peculiarities of creation and functioning of private agricultural enterprises against the background of privatization of former labor cooperatives and state farms with observance of a clearly regulated legislative procedure are studied. The peculiarities of creating private agricultural farms in two forms are generalized: private households and large agro-firms. Of course, there were some difficulties with the privatization of agricultural machinery, equipment, technical and farm buildings. Also, difficulties arose with the management of agricultural commodity production due to the long absence of a tradition of private property in agriculture. It is proved that one of the features of the formation of new organizational and production structures was their creation on the basis of decolectivization and privatization. The main task of this process was to create an efficient and competitive environment for the development of the agricultural sector. The basis of agricultural management in Bulgaria in the period 1996-2007 were private agricultural enterprises, which were more efficient in their activities than other organizational and legal forms of management. However, the imperfection of the management system of the agricultural sector did not allow to accelerate the process of productivity of the industry, to attract the latest scientific advances and more efficient use of logistics. In the pre-integration period, no program of management actions for the functioning of agricultural enterprises was developed, which did not contribute to the growth of their financial and economic indicators and the competitiveness of these farms.

scholarly journals Personnel and intellectual component of economic security of the agricultural sector: essence and meaning

2020 ◽  
Vol 93 (8) ◽  
pp. 89-97
Author(s):  
K. Utenkova ◽  
Keyword(s):  
Agricultural Sector ◽  
Employee Motivation ◽  
Economic Security ◽  
Expert Assessment ◽  
Skilled Workers ◽  
Youth Policy ◽  
Effective Work ◽  
Agricultural Enterprises ◽  
Low Level ◽  
The Impact

The economic security of the agricultural sector is related to the economic security of the state and the economic security of individual enterprises operating in this sector of the economy. The important component of economic security of agricultural sector is personnel and intellectual security, which should be ensured through the preservation and development of the intellectual potential of the enterprise and the effective work of the staff. The aim of the study is to develop theoretical and methodological foundations of the formation of personnel and intellectual component of economic security of the agricultural sector. The following methods were used in the study: dialectical method of cognition of economic phenomena, abstract and logical, analysis and synthesis, generalization. The article uses the results of expert assessment, which was conducted in accordance with the Methodology of expert assessment of the impact of individual factors on the economic security of agricultural enterprises, which has been developed by the author. The obtained results show that among the internal threats to economic security, threats related to the personnel and intellectual component (nonprofessional management of the enterprise; low level of qualification of employees; low level of employee motivation; outflow of skilled workers) occupy a prominent place. Theoretical bases of forming the mechanism of regulation of personnel and intellectual safety of the enterprise are offered. Counteraction to the threats of the personnel and intellectual component of economic security should be based on the following measures: raising the professional level of management of agricultural enterprises; provision of qualified personnel; stimulating the staff to self-development; conducting an effective youth policy with the aim of attracting young professionals in the agricultural sector; forming a sense of a unified team in employees; creation of an effective system of social support for employees; introduction of an effective and transparent system of motivation and incentives for employees, based on clear criteria for evaluating the activities of employees. Further perspectives for research in this direction should be the formation of the strategy for economic security of the agricultural sector of Ukraine, which is based on the study devoted to the management of the mechanism of regulating personnel, intellectual and other components of economic security.

scholarly journals Charitable Incorporated Organisations: An Analysis of the Three UK Jurisdictions

2015 ◽  
Vol 6 (1) ◽  
pp. 25-44
Author(s):  
Gareth G. Morgan
Keyword(s):  
Northern Ireland ◽  
Limited Liability ◽  
Legal Form ◽  
England And Wales ◽  
Corporate Body ◽  
Legal Forms ◽  
Charitable Associations ◽  
Definition Of ◽  
The Uk ◽  
Charity Regulation

AbstractThe specific legal forms available for charitable organisations have received much less attention by scholars as compared to work on the definition of charity, the boundaries of charitable status and the duties of charity trustees. Under each of the three UK jurisdictions, it could be argued that all charitable property is held on trust (in the sense that it is held for interests of the charity’s beneficiaries) but many charities are no longer formed using the structure of a trust. Charitable organisations can have many possible structures including charitable trusts, charitable associations, charitable companies and now charitable incorporated organisations (CIOs). Until recently the UK lacked any specific legal form for charities. The CIO was created to remedy this: a corporate body with limited liability, formed purely by registration with the appropriate charity regulator. Since 2008 it has been enshrined in statute in all three UK jurisdictions, though implementation dates only from 2011 in Scotland and from 2013 in England and Wales. The focus of this paper is a comparison of the CIO form in the three UK charity law jurisdictions. It analyses the frameworks for CIOs established in England and Wales, Scottish CIOs (SCIOs) and the (yet to be implemented) CIOs in Northern Ireland. It concludes that whilst the CIO concept is effectively reflected in all three jurisdictions, the differences between these three types of CIOs are much more than just those needed to comply with the different regimes of charity regulation – the differences raise important choices for those seeking to establish new charities operating UK-wide.

scholarly journals SUPPORT OF BUSINESS INNOVATION IN THE FORM OF TAX BENEFITS FOR R&D OF ENTREPRENEURS IN SLOVAKIA

2021 ◽  
Vol 4 (1) ◽  
pp. 31-42
Author(s):  
Lea Jančičková ◽  
◽  
Renáta Pakšiová ◽  
Keyword(s):  
Quantitative Analysis ◽  
Quantitative Research ◽  
Slovak Republic ◽  
Limited Liability ◽  
Theoretical Background ◽  
Point Of View ◽  
Legal Form ◽  
Tax Relief ◽  
Tax Benefits ◽  
Legal Forms

Since 2015, the tax advantage of the R&D of entrepreneurs in Slovakia has been in the form of indirect support of innovation and creativity in companies. It could be a competitive advantage for the entrepreneurs who apply them. They are important on the revenue level, e.g. in the creation of a new product and on the cost level, in streamlining the conduct of business. This article aims to analyze the application of super-deduction in tax due to R&D carried out by entrepreneurs in Slovakia from the first year and focuses on R&D in the Slovak Republic from 2015 to 2018. Theoretical interpretations of R&D in legislative standards at transnational and national levels, different tax policies on innovation and gross domestic spending are defined at the outset. The theoretical background is important from the point of view of understanding the R&D in the conditions of the Slovak Republic, where the following quantitative research is carried out. As the main method of investigation, we used the quantitative analysis and comparison that we use to compare the increasing number of companies that used the R&D cost (expenditure) deduction in the context of legal form in the period considered for the years 2015 to 2018 and the amounts of applied super-deduction for individual types of companies. The performed quantitative analysis shows a weak use of the provided income tax relief in the form of super-deduction of costs in connection with the implementation of R&D by companies in Slovakia, despite the year-on-year growing trend. Due to the relative representation of individual legal forms of entities in Slovakia, according to our research, Limited Liability Companies apply a super-deduction of R&D costs annually in the period under review. The number of these entities is constantly growing, as is the amount of the super-deduction applied. Based on the findings, we can state that the increased percentage deduction rate had a positive effect on the motivation of entrepreneurs to apply incentives.

scholarly journals METHODICAL PROVISIONS FOR CREATING AN OUTSOURCING COMPANY (WITH CONSIDERING ORGANIZATIONAL AND LEGAL FORMS OF ENTERPRISES)

2019 ◽  
Vol 21 (2(71)) ◽  
pp. 121-129
Author(s):  
A. SAINCHUK
Keyword(s):  
Limited Liability ◽  
Institutional Support ◽  
General Meeting ◽  
The State ◽  
Joint Stock Company ◽  
Stock Company ◽  
Legal Form ◽  
Legal Forms ◽  
Definition Of ◽  
State Registration

Topicality. The topicality of the problem of creating an outsourcing company does not raise doubts, because the number of outsourcing companies is constantly increasing which provide outsourcing services. During the crisis in Ukraine, there is to need in next positions: reducing the cost of the enterprise, maintaining a certain market segment, maintaining competitiveness in the market, maintaining a certain quality of services (works, goods). If the company use outsourcing at the enterprises, it will be possible to hold all these positions, during the crisis management period.Aim and tasks. The aim of the article is to develop methodological provisions for creating an outsourcing company within the framework of the existing institutional support in Ukraine. Some stages of creating an outsourcing company can be given on the example of law firm in the form of an attorney company, an attorney bureau or a lawyer of individual (an entrepreneur and a self-employed person).Research results. The methodological provisions were developed for creating an outsourcing company. In the article was using the example of practice of law, was taking into account the peculiarities of state registration of various organizational and legal forms of management and the tax system. Also, an algorithm has been created for the election of a simplified taxation system if to realise the case of a project to create an outsourcing company.Conclusion. Methodical provisions for creating an outsourcing company consist of sixteen stages. The author provided recommendations for making changes to the classifier of organizational and legal forms of enterprenier. It was proposed to add an outsourcing company as a new organizational and legal form of enterprenier in order to improve the existing system of national statistical classifications. The changes will provide the State Statistics Service of Ukraine the opportunity to raise to a qualitatively new level the statistical analysis of outsourcing companies in Ukraine.There is no clear phased methodology or instructions for creating a new outsourcing enterprise in Ukraine. The author has developed a methodology for creating an outsourcing company within the institutional support in Ukraine.The article examines in details the situation - the use of outsourcing when creating an outsourcing company. The article also gradually developed an algorithm for creating an outsourcing enterprise. Only five stages were investigated for creating outsourcing company in this article.The author has distinguished the sixteen stages of creating an outsourcing company.Stage 1 - the definition of the organizational and legal form of entrepreneur. The author proposed a new legal form - an outsourcing company. Therefore, it is necessary to change the existing classifier. In work the algorithm of definition of the organizational and legal form of entrepreneur on an example of lawyer activity is developed.Stage 2 - determination of the name of the enterprise. Practical recommendations are given for determining the name of an outsourcing company.Stage 3 - determining the number of participants (founders) of the company. Depending on the number of founders, it is necessary to choose a certain organizational and legal form of entrepreneur. So, for example, if a lawyer carries out practice of law individually without the involvement of employees and other founders, then it is necessary to carry out activities in the form of an individual, an entrepreneur or a self-employed person. Then create a company is not required.Stage 4 - the formation of the charter capital of an outsourcing company. The author has noticed that the minimum charter capital is set for a joint stock company, but not for a limited liability company. This stage is status ant, as the participants are responsible within their share in the charter capital.Stage 5 - drawing up and signing the charter and the protocol of the general meeting of the participants (founders) of the company on the creation of an outsourcing company. There are two types of charters in the article: model and own charter of the company. The model charter does not even need to be submitted to the state registrar. The article contains the main sections of the charter of an outsourcing company.The next article will consist of from sixth to sixteenth stages.

scholarly journals Governmental Research Support Programs and Private Entities in Slovakia

2015 ◽  
Vol 14 (4) ◽  
pp. 345-371
Author(s):  
Zuzana Maliková ◽  
Matúš Kubák ◽  
Radovan Bačík ◽  
Miloš Fišar
Keyword(s):  
Research And Development ◽  
Public Support ◽  
Limited Liability ◽  
Private Investment ◽  
Logit Analysis ◽  
Legal Form ◽  
Theoretical Approaches ◽  
Public Subsidies ◽  
Operational Program ◽  
Legal Forms

Abstract The paper analyses public subsidies aimed to enhance development and innovation in the Slovakian private sector. The paper reviews theoretical approaches of the necessity of public support to research and development activities in order to increase private investment in research and development. An overview of research and development support tools in Slovakia is presented. The analytical part of the work is oriented on a comparative analysis of two granting agencies in Slovakia [Agency for Research and Development (ARD) and Agency of Operational Program Research and Development (OPRD)]. Special attention is given to direct public financial support. Logit analysis showed a relationship between success of grant applicants and their characteristics. We find that the following have impact on success of the application: Age of the company, amount of the grant required, legal form of the company, and the agency to which the application for grant was submitted. Applicants with legal form Ltd. (limited liability company) have a higher chance of receiving grant than other legal forms. The highest chance of success has a request for a grant of up to 500.000 €. According to the results of our analysis, the chance to obtain a grant decreases with each passing year.

scholarly journals INFLUENCE OF THE ORGANIZATIONAL AND LEGAL FORMS OF FUNCTION OF AGRICULTURAL ENTERPRISES ON THE ECONOMIC EFFICIENCY OF LIVESTOCK PRODUCTS

2021 ◽  
pp. 116-124
Author(s):  
N. A. Shevchuk ◽  
M. G. Kudinova
Keyword(s):  
Comparative Analysis ◽  
Economic Efficiency ◽  
Production Efficiency ◽  
Agricultural Producers ◽  
Legal Form ◽  
Agricultural Enterprises ◽  
Heated Debate ◽  
Agricultural Organizations ◽  
Legal Forms ◽  
Livestock Products

In the early 1990s, when state and collective farms were undergoing a reorganization procedure, the most heated debate was about which organizational and legal forms are most suitable for agricultural organizations in a market economy. The article examines the dynamics of the development of such structures in the context of organizational and legal forms. In the course of the study, using materials from the Altai Territory, an assessment was made of the presence of animals belonging to various agricultural producers, the dynamics of their products and the level of production efficiency. An assessment of the economic efficiency of the activities of agricultural organizations in the Rodinsky and Romanovsky districts of the region is given. As a result of a comparative analysis, it was revealed that the most effective organizational and legal form is production in subsidiary plots of the population (citizens).

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