scholarly journals ВИКОРИСТАННЯ СПРОЩЕНОЇ СИСТЕМИ ОПОДАТКУВАННЯ АГРОВИРОБНИКАМИ

Author(s):  
Т. В. Калінеску ◽  
С. С. Пономарьова

It is examined the influence of the simplified taxation system on stimulation of home agro business development. The aim of the article is research of the existent taxation system of agro producers and optimization of the tax pressure on the payers of the united tax. Methodological basis of research became the modern theories of taxation and finances in the conditions of global calls, climatic risks and necessities of home and foreign consumers. In undertaken studies the used methods of dialectics, methods and principles of scientific cognition and instruments of analysis the systems for the exposure of influence the simplified system of taxation on activity of agro producers. The basic hypothesis of research became supposition that optimization of the tax loading on agro producers must take a place with a selection of volumes of possessing agricultural resources, prepared products and level of the got profits. Exposition of basic material. It is educed that development and total revenue of agro industrial enterprises depend from the level of taxation of their activity, but sum prepaid tax by the agrarian enterprises does not depend from the got profits and does not answer principles of regulative function of taxes. Originality and practical meaningfulness of research are confirmed by the ground analysis of agro producer’s activity, which work for the simplified system of taxation. An proposed differentiation the united tax payers of 4-th group has the applied value, and similar approach can be used for determination of rates the other groups of the simplified system of taxation. Conclusions and prospects of further researches. An offer groupie of agro producers, which work for the simplified system of taxation, will allow bringing down the tax pressure, stimulating further development of agrarian business in the direction of accordance the European standards of agro products quality. Further researches will be sent to the improvement of the simplified system of taxation of stimulation and development of complete cycle of agribusiness beginning from growing of products, processing and, ending, by an eventual consumption is not only food industry, but other industries of national economy, like light industry, green energy and tourism.

Author(s):  
Т. В. Калінеску

The modern stage the development of Ukraine economy is require the reasonable methodological aspects to determination of effectiveness and authenticity the existence of clusters, its the applied value and virtual for the purpose of further aspects of development the theoretical principles of management enterprises in the conditions the modern progress of national economy trends. A research purpose is mark research of practice the using of clusters in modern Ukrainian reality, exposure of its virtual constituents, evaluation the role of clustering for development of theory practices the management of enterprises and its influence an economy on the competitiveness of national economy and maintenance of motion to the European and world society. As an object of research economic activity of enterprises the different industries comes forward economies of Ukraine, which are in the search of new directions of innovative development on the basis of creation of different types of clusters. Methods and principles of scientific cognition of general and special methods and receptions became methodological basis of research that the effective used in the process of ground and the applied value of the use of clustering. Including the methods of systematization and generalization? what are used for the analysis of the existent  aspects of creation the clusters in different industries of activity of enterprises; inductions and deductions, what are use for the ground of the applied value of clustering; between disciplinary analogy, what are use for the evaluation the virtual of application and adaptation of clusters to the operating of modern enterprises conditions. Supposition became the basic hypothesis of research, that modern cluster educations in different industries of Ukraine national economy have more virtual than practical application, and - basic its further development its legislatively-normative determination and use must become in the direction of creation the competitive products. The statement of basic materials. It is well-proven that the applied methods of clustering have likeness with the reliable methods of realization of prognosis, when the variety of the possible states of the economic systems is planned. Common reliable idea about development does not give reliable information a cluster about development of single enterprises in it, that is why conduct each in such cluster associations more casual character, than reliable activity to the cluster, has yet a subject. There is authenticity of that not every subject will be consistently and to move on a scenario which is offered in a cluster association, but will incarnate that which answers its idea about prosperity and necessities. In-process of expose was wrote the mechanisms of presentation the participants of cluster about a utility, satisfaction system of values, which is carried in itself by creation of different clusters. Offered approach consideration about cluster society have originality and practical meaningfulness and allow to send processes creation of clusters on determination of compatible values and necessities for its participants and receipt of public economic effects from it. The conducted research allowed to formulate a conclusion, that clustering have the hidden potentials, that not allow effective develop the economy of enterprises, but take in attention the virtual features of perception the clustering, it follows to pay attention to necessity: creation of legislatively-normative base in relation to functioning of clusters, presence of instruments the state support of activity of clusters on regional and national levels for creation of competitive products; creation of compatible values and requirements in mutual relations in a middle clusters and receipt of the objective applied effects in relation to functioning of clustering.


Author(s):  
Volodymyr Piliavskii ◽  
Mykola Mohylat

The subject of research is the theoretical basis for understanding the essence of the potential and practical approaches to the formation of its componentsfor sustainable development of the enterprises, particularly in agricultural industry. The purpose of the research is to study the essential characteristics and components of the enterprise’s sustainable development potential, and to foremost determine the interaction of economic, social and environmental sub-potentials at the level of enterprise. Results of the research. Author's interpretation of the concept of enterprises’ sustainable development potential is proposed. It has been revealed that in the list of components of sustainable development potential, the innovative component acquires special significance, and forms an innovative field for the further development of economic, environmental and social potential.It has been determined that an innovative field in agro-industrial production should be formed by the large processing enterprises of agricultural industry.In order to further stimulate them, innovators should participate in management of innovative companies and be supported by the state.Summarizing of the essence and the author's definition of the terms «social» and «environmental» potentialof the enterprise’s sustainable development was provided.The basic structures of economic and social potential for sustainable development of agro-industrial enterprises have been developed.The interconnection between economic, social and environmental components of agro-industrial enterprises’ sustainable development has been exposed. Field of application of the results – the enterprises of agricultural industry, and further scientific research on evaluating the components, and forming the organizational and managerial directions of agro-industrial enterprises’ sustainable development potential’s use. Conclusions. The results of studying the theoretical views on the content of «enterprises’ sustainable development potential» phenomenon indicate a triple determination of the process of its creation and functioning.It is determined by the dynamics of the structure and direction of public needs, and also by the possibilities of interaction of one factor (environmental and social) with another (economic), providing balance between them.


Author(s):  
Bashkim Selmani ◽  
Bekim Maksuti

The profound changes within the Albanian society, including Albania, Kosovo and Macedonia, before and after they proclaimed independence (in exception of Albania), with the establishment of the parliamentary system resulted in mass spread social negative consequences such as crime, drugs, prostitution, child beggars on the street etc. As a result of these occurred circumstances emerged a substantial need for changes within the legal system in order to meet and achieve the European standards or behaviors and the need for adoption of many laws imported from abroad, but without actually reading the factual situation of the psycho-economic position of the citizens and the consequences of the peoples’ occupations without proper compensation, as a remedy for the victims of war or peace in these countries. The sad truth is that the perpetrators not only weren’t sanctioned, but these regions remained an untouched haven for further development of criminal activities, be it from the public state officials through property privatization or in the private field. The organized crime groups, almost in all cases, are perceived by the human mind as “Mafia” and it is a fact that this cannot be denied easily. The widely spread term “Mafia” is mostly known around the world to define criminal organizations.The Balkan Peninsula is highly involved in these illegal groups of organized crime whose practice of criminal activities is largely extended through the Balkan countries such as Kosovo, Albania, Macedonia, Serbia, Bosnia, Croatia, Montenegro, etc. Many factors contributed to these strategic countries to be part of these types of activities. In general, some of the countries have been affected more specifically, but in all of the abovementioned countries organized crime has affected all areas of life, leaving a black mark in the history of these states.


Genes ◽  
2021 ◽  
Vol 12 (5) ◽  
pp. 678
Author(s):  
Elena Konovalova ◽  
Olga Romanenkova ◽  
Olga Kostyunina ◽  
Elena Gladyr

The article highlighted the problem of meat cattle genetic defects. The aim was the development of DNA tests for some genetic defects diagnostics, the determination of the animal carriers and their frequencies tracking in time. The 1490 DNA samples from the Aberdeen Angus (n = 701), Hereford (n = 385), Simmental (n = 286) and Belgian Blue (n = 118) cattle have been genotyped on the genetic defects by newly created and earlier developed DNA tests based on AS-PCR and PCR-RFLP methods. The Aberdeen Angus cattle genotyping has revealed 2.38 ± 0.31% AMC-cows and 1.67 ± 0.19 % AMC-bulls, 0.65 ± 0.07% DDC-cows and 0.90 ± 0.10% DDC-bulls. The single animals among the Hereford cattle were carriers of MSUD and CWH (on 0.27 ± 0.05%), ICM and HY (on 0.16 ± 0.03%). The Simmental cattle were free from OS. All Belgian Blue livestock were M1- and 0.84%-CMD1-carriers. The different ages Aberdeen Angus cattle genotyping has shown the tendency of the AMC- and DDC frequencies to increase in the later generations. The statistically significant increase of DDC of 1.17% in the cows’ population born in 2019 compared to those born in 2015 allows concluding the further development of the DNA analysis-based measures preventing the manifestation of the genetic anomalies in meat cattle herds is necessary.


Author(s):  
O.V. ANIKEEVA ◽  
A.G. IVAKHNENKO

In the paper a model of the enterprise quality management system with a linear law of management and the presence of two goals in the field of quality are presented. The results of modeling the areas of admissible values of the parameters of system properties of enterprise activity and coefficients reflecting the interaction of components of potential and organizational resistance on the example of JSC "Salyut" are presented. An approach is proposed to identify a set of admissible ranges of values of these parameters and coefficients that ensure the achievability of quality goals for industrial enterprises with a linear management law, consisting of five stages. The results of modeling purposeful management, according to the developed approach, are presented on the example of a light industry enterprise.


Author(s):  
Ella Sheludko ◽  
◽  
Mariia Zavgorodnia ◽  

The object of this study is the further development of eco-innovations for the rise of industry and the economy. Emphasis is placed on the growing relevance of "green" incentives in line with climate challenges, the economical use of natural resources, as well as the need for a systematic vision of environmental issues and the implementation of international requirements. The study is based on the work of foreign scientists, international rankings and world best practices for the introduction of modern economic mechanisms of state incentives for greening the economy, green modernization, the transition to a circular model of the economy. There is a difference in the implementation of environmental policy - some local projects in Ukraine and the European approach - with the assessment of eco-innovation, systemic change, the formation of ecosystems, scaling technological solutions. The main methods used in the study are: methods of system-structural analysis, analysis and synthesis, grouping - for preliminary analysis and selection of appropriate tools in the study of the implementation of eco-innovation in Ukraine and EU countries; index valuation method and method of comparative analysis - used in the analysis of public policy to stimulate the company to "green" growth; abstract-logical method - used to establish the relationship between the need to introduce new instruments of public policy in the environmental sphere with elements of large-scale reform in the context of climate modernization of industry and to form a systematic vision of major achievements in implementing international requirements for eco-modernization of industrial enterprises. The paper analyzes the forms of international assistance that can compensate for the lack of available financial resources for the purposes of green modernization of the economy in conditions of limited financial capabilities of the state, intensification of competition for European and international environmental investments. The obtained result - a set of possible tools to stimulate Ukrainian industry - allows more systematic implementation of "greening" of Ukrainian industry, and their implementation and combination in a specific mechanism will determine the success of an industrial socially-oriented economy.


2018 ◽  
Vol 44 ◽  
pp. 00045
Author(s):  
Elena Kasianenko ◽  
Evgenii Konnikov ◽  
Nikita Lukashevich

The definition of effective improvement vectors is currently one of the most pressing challenges facing the industry representatives. The transition to the sixth technological mode effectively contributes to competition intensification in all markets of industrial products. This is largely due to the fact that existing process systems are at the peak of their effectiveness. Further development requires qualitative changes. However, the principal improvement is a long-term and high-risk process. For this reason the issue of creating effective models for assessment of the strategic lines of processes improvement becomes increasingly important for industrial enterprises. This article considers in details the vector of industrial enterprise processes improvement based on the integration of new materials. As a result, a model allowing to assess a perspectives level for integration of new materials in industrial enterprise processes is created.


2020 ◽  
Vol 29 (4) ◽  
pp. 32-41
Author(s):  
L. P. Vogman ◽  
D. A. Korolchenko ◽  
A. V. Khryukin

Introduction. Determination of the scientifi cally substantiated frequency of cleaning the ducts of local exhausts of industrial buildings and structures is one of the tasks in the fi eld of fi re safety of industrial enterprises. The paper describes design methods, in particular, a method for determination of the induction period during spontaneous combustion of dust deposits in air ducts of ventilation systems and equipment, which can be used in solving problems focused on the development of preventive measures to ensure their fi re and explosion safety.Methods. In order to solve the problem set in this paper and compare the indicators obtained in the calculation and analytical part of the studies with the growth dynamics of deposits in real facilities, fi eld tests have been accomplished in the production facilities of the fl our mill of OJSC MK “Voronezhsky” and JSC Concern “Sozvezdiye”.Results and discussion. The timeframes for cleaning of deposits on ventilation (aspiration) equipment of buildings and structures cannot be universal for various industries and must take into account the dynamics of the growth of deposits depending on the specifi cs of combustible deposits, the workload of the production facilities of the protected object in a given period of time, and the operating conditions of the equipment. As a result of the experiments, it was found that the places of maximum accumulations of deposits are most often formed on the surfaces of joints and on the bends of pipelines of ventilation systems. The conditions of spontaneous combustion of combustible dust are studied by calculation and analytical method, depending on such process characteristics as the speed of the dust-air mixture fl ow in the duct, as well as the diameter of the duct’s cross section.Conclusions. The nomograms built on the basis of the studies performed can be used to determine the multiplicity of cleaning of combustible dusts of equipment and air ducts of industrial ventilation systems. The paper provides a calculation of the period of induction of spontaneous combustion of combustible dust deposits using the example of rye fl our with asymmetric heat transfer. Its signifi cance is due to the process of accumulation of deposits of combustible dust to a critical thickness in terms of spontaneous combustion conditions.


2020 ◽  
Vol 9 (1) ◽  
pp. 200-205
Author(s):  
Aleksandr Ivanovich Repinetskiy ◽  
Viktor Vasilevich Ryabov

The paper considers the reasons for the educational system reform in the late 1950s, which began with the adoption of the law Strengthening the connection of school with life and further development of the national educational system in the USSR. The main propositions of the secondary school reform included labor polytechnic schools establishments where students were supposed to get profession along with the study of general education subjects. The period of study at a secondary school was supposed to be three years (grades 9, 10, 11). Schools and industrial enterprises where industrial training was to take place were not ready to organize industrial training. Despite the extensive campaign, the perception of the reform in society was controversial. The reform did not achieve its main goal - schools could not carry out pre-professional education of students.


Author(s):  
Ekaterina Valer'evna Skalka

The subject of this research is the forecast or prediction of color. The Russian science does not feature work dedicated to such aspect; however, foreign sources approached prediction of color from various perspectives, most often viewing the color trends as an inseparable part of fashion. The goal of this work consists in determination of the place and time of conception of the color forecasts, historical analysis of evolution of this phenomenon, and assumptions on further development of this direction. Territorially, the epicenters of development of color forecasts are determined in Europe (France and England), in America (the United States), in Asia (Japan). The author describes the peculiarities of color predictions in each country – at certain stages one or another county was ahead or behind; whit the advent of the Internet, everything moves to online format and becomes more dynamic. The article follows the forecast of color since its emergence, highlighting all stages of its development and establishment. The chronological framework of its development stages stretches from the early XVIII century until modernity. From the earliest to more recent, these stages include the color cards, mediators and agents (between factories, textile workers and customers, and stores), trade fairs and expositions, online services and websites. It is determined that with the course of time, the methods and instruments for predicting color were being accumulated and used together; the new colors were added, while the already existing did not lose their relevance. Despite the development of technologies, a final word in forecasting color trends belongs to a human, based on experience and intuition.


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