scholarly journals FORMATION OF ACCOUNTING POLICY ON EXPENDITURE ON FIRE AND TECHNOGENIC SAFETY AS AN ELEMENT OF SOCIAL RESPONSIBILITY OF THE ENTERPRISE

2021 ◽  
Author(s):  
I. Hladii ◽  
L. Maister
Keyword(s):  
Social Responsibility ◽  
Fire Safety ◽  
State Level ◽  
Policy Formation ◽  
Systematic Analysis ◽  
The Social ◽  
Analysis And Synthesis ◽  
Theoretical Generalization ◽  
The Cost ◽  
Accounting Policy

In order to prevent emergencies, businesses incur significant costs. However, the state level does not specify what amounts should be spent on man-made and fire safety. It is under these circumstances that the social responsibility of the enterprise becomes the leading mechanism for preventing emergencies. Many researchers have paid attention to the study of social responsibility and the process of accounting policy formation. However, it is the process of forming an accounting policy in the direction of fire and man-made safety costs that needs more in-depth research. The research methodology was based on the application of a set of general scientific methods of cognition: inductive, deductive, systematic analysis, theoretical generalization, formal-logical, analysis and synthesis. The purpose of the article was to study the peculiarities of the formation of the accounting policy of the enterprise in relation to the costs of man-made and fire safety of the enterprise in the direction of increasing the social responsibility of enterprises in the field of emergency prevention. The need for economic entities to realize the need to strengthen their social responsibility in the field of man-made and fire safety has been proven. Effective planning, clear control and prompt regulation of the cost of such activities becomes paramount. It is revealed that as a result of functioning of the system of accounting and analytical support the information necessary for the system of management of expenses for fire and technogenic safety of the enterprise is formed. As a rule, it is reduced to the information produced by synthetic and analytical accounting. This forms the system of social responsibility of the enterprise in the direction of preventing situations that will threaten the economic and environmental security of Ukraine. The problem of social responsibility of enterprises in the direction of man-made and fire safety is an urgent need for a system of strategic management of enterprises in various spheres of economic activity.

scholarly journals Changes in Tax Legislation and Social Responsibility of Taxpayers and Legislative Institutions

2018 ◽  
Vol 64 (1) ◽  
pp. 48-57
Author(s):  
Vesna Štager
Keyword(s):  
Social Responsibility ◽  
Tax Compliance ◽  
Socially Responsible ◽  
Tax Legislation ◽  
The Social ◽  
Tax Complexity ◽  
The Republic ◽  
The Cost ◽  
Financial Administration ◽  
Entire Economy

Abstract The article deals with the cost of tax compliance which arises for taxpayers from tax complexity and the constant changes in tax legislation. A socially responsible institution for the fiscal aggression is the Financial Administration of the Republic of Slovenia, as its powers and responsibilities creates the tax position of individuals, businesses and the entire economy. The aim of our research is to encourage socially responsible behaviour of legislation institutions in adopting the tax legislation, which will help to improve the social responsibility of taxpayers and increase tax compliance.

scholarly journals PHILOSOPHY MANAGEMENT ENTERPRISE OF ENERGY INFRASTRUCTURE ON THE BASIS OF SOCIAL RESPONSIBILITY

2021 ◽  
pp. 104-110
Author(s):  
Inna Samoilenko ◽  
Anastasija Kamneva
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Social Impact ◽  
Energy Infrastructure ◽  
Social Standards ◽  
The Social ◽  
Analysis And Synthesis ◽  
Logical Method ◽  
Corporate Social ◽  
Social Management

Introduction. In the age of economic development globalization of the country, for a variety of objective factors, relevant issues regarding social management restructuring and modernization at energy infrastructure enterprises through integration into the energy infrastructure enterprises corporate policy of social standards that would meet the requirements of the modern civilizational world and would have a positive social impact. Methods. During the implementation of the research tasks were used the as follows: cognition method, combination of general scientific and special research methods, the analysis and synthesis, the historical and logical method, the induction and deduction, which made it possible to separate and clarify the social and economic essence of definitions sush as "corporate social responsibility" and find out and define the principles and instruments of social responsibility at an enterprise. Results. The article is concerned with development of approaches interpreting the social and economic essence of "corporate social responsibility" for energy infrastructure enterprises, which is manifested in the social, economic and cultural life of citizens and is based on the principles of honesty, sociability, transparency and responsibility. Discussion. Another task that must be solved and which requires its separate scientific research is the formation of a policy for reducing energy poverty. In this context, taking into account world experience it is necessary to investigate existing approaches to interpreting vulnerable categories of consumers and identify groups of socially vulnerable consumers. Keywords: corporate social responsibility, energy infrastructure enterprises, social standards, service quality, consumers.

scholarly journals Analysis of the efficiency of the technology of size preparation in polymer sleeves

2020 ◽  
Author(s):  
V. Buchkovska ◽  
◽  
Y. Ievstafiieva ◽  
Keyword(s):  
Crude Protein ◽  
Nutrient Content ◽  
Annual Reports ◽  
Systematic Analysis ◽  
Additional Amount ◽  
Production Activity ◽  
Analysis And Synthesis ◽  
Theoretical Generalization ◽  
General Scientific ◽  
Extrusion Technology

In terms of nutrient content, haymaking occupies an intermediate position between the silo and hay, which is why it was called "haymaking", or haying. Unlike conventional silage, the conservation of which is caused by the accumulation of organic acids (mainly lactic), which are formed as a result of fermentation, the conservation of haying is achieved due to the physical dryness of the environment. The purpose of our research was to prove the efficiency and feasibility of using polymer sleeves compared to conventional haymaking technology. Material and methodology of research. To achieve the goal and solve the set tasks, we used general scientific and special methods of research, which provided the objectivity and reliability of the main provisions of scientific research and formulated conclusions: the method of systematic analysis - in the formation of theoretical and methodological base of research and theoretical generalization, methods of mathematical modeling were also used and forecast. The use of induction, deduction, analysis, and synthesis techniques has made it possible to generalize the existing scientific approaches to hay-harvesting technology. Benchmarking - revealed a more efficient method of harvesting hay. Annual reports of the Native Territory branch of PJSC “Zernoproduct MHP” on financial and production activity, as well as plans of utilization and fulfillment of production tasks of the economy in recent years were used for the research. BUDISSA BAG X-TREME – polymer sleeves made with the latest 7-layer extrusion technology and have three years of flawless worldwide responses. Taking into account the fact that when laying hay in the polymer sleeves, haying of the first class of quality was obtained, and when laying in the trenches still the second class, in addition to economic efficiency, we also took into account the indicators of quality and nutrition of feed. Therefore, we received an additional 60,000 MJ of pure lactation energy and 1,320,000 MJ of exchange energy, as well as 25,000 kg of crude protein. The analysis did not take into account the fact that these nutrients resulted in an additional amount of animal production and therefore an additional profit. Analyzing the costs above, it should be noted that by reducing feed losses and better feed preservation, without considering the loss of energy nutrition, the technology of harvesting into polymer sleeves is economically feasible.

scholarly journals Theoretical bases of implementation of customs procedures at movement of cargoes in containers

2021 ◽  
pp. 180-187
Author(s):  
Olena Korobkova
Keyword(s):  
Association Agreement ◽  
Theoretical Substantiation ◽  
Border Trade ◽  
Analysis And Synthesis ◽  
Theoretical Generalization ◽  
Speed Up ◽  
The Cost ◽  
The Eu

Purpose. The aim of the article is the theoretical substantiation of expediency of obligatory formation and application of preliminary decisions on classification and origin during customs control of cargoes in containers. Methodology of research. The theoretical and methodological basis of the study is formed by the works of foreign and domestic scientists and practitioners on customs control and implementation of state customs. Methods of theoretical generalization, analysis and synthesis, scientific abstraction are used to clarify the nature and role of customs control; observation and formalization – to monitor the effectiveness of the customs control system when moving goods in containers across the customs border of Ukraine. Findings. The main normative and legal acts of Ukraine concerning the procedure of execution of customs procedures related to the organization of customs control at checkpoints across the state border are analysed. It is established that one of the key obligations of Ukraine under the Economic Part of the Association Agreement with the EU is to accede to the Convention on a common transit procedure, which requires the introduction of NCTS, which will speed up and improve customs procedures for goods in containers moving through Ukrainian European border, reduce the cost of cross-border trade in goods with European countries, and more effectively counter attempts to violate customs regulations. The advantages of Ukraine's accession to the Convention have been identified. Possibilities of making preliminary decisions by the customs authorities on the classification and origin of goods moving across the customs border of Ukraine are revealed. Originality. Substantiation of expediency of formation and application of previous decisions as obligatory has been further developed, which will help to improve customs control when moving cargo in containers across the customs border of Ukraine, by excluding operations to determine the UCG FEA (Ukrainian classification of goods of foreign economic activity) code and country of origin after crossing the customs border. Practical value. The results of the study can be proposed in the activities of customs officials in order to increase the efficiency of customs control and reduce the time of customs formalities for goods moving across the customs border of Ukraine. Key words: customs control, preliminary decisions, customs formalities, customs clearance, customs procedures, joint transit.

Social partnership and institutionalization of corporate social responsibility as a driver of regional policy effectiveness

2021 ◽  
Vol 19 (2) ◽  
pp. 246-263
Author(s):  
Viktoriya A. DEGTEREVA ◽  
Maksim V. IVANOV ◽  
Anton A. BARABANOV
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Socially Responsible ◽  
Social Partnership ◽  
Responsible Behavior ◽  
Analysis And Synthesis ◽  
Theoretical Generalization ◽  
The Face ◽  
Corporate Social ◽  
The Impact

Subject. This article examines the problems and prospects for the development of social partnership and institutionalization of social responsibility of business at the regional level. Objectives. The article aims to identify general trends in the development of social partnership and the impact of this mechanism on increasing the social responsibility of business in a regional context. Methods. For the study, we used analysis and synthesis, logical and systems approaches, and the method of theoretical generalization. Results. The article describes the institutional relationship between social partnership and social responsibility of business, the potential of this mechanism application in regional development. It identifies problems of adapting socially responsible behavior taking into account the Russian specifics. Conclusions. Social partnership creates the necessary institutional conditions for the development of socially oriented business. The spread of the corporate social responsibility culture represents a significant competitive advantage in the face of economic transformations and crises.

scholarly journals Methodical aspects of evaluating the cost of crowdfunding capital

2019 ◽  
pp. 93-100
Author(s):  
Lyudmyla Kuts
Keyword(s):  
Debt Capital ◽  
Finance Company ◽  
Analysis And Synthesis ◽  
Theoretical Generalization ◽  
General Scientific ◽  
Alternative Sources ◽  
And Mathematics ◽  
The Cost ◽  
Methodological Aspects ◽  
Sources Of Capital

Purpose. The purpose of the article is to explore the possibilities of different models of crowdfunding in the formation of equity or loan capital to finance the projects of companies, to develop methodological aspects of the evaluation of the benefits of crowdfunding in comparison with alternative sources of financing. Methodology of research. General scientific and special methods are used in the research, in particular: analysis and synthesis, theoretical generalization, abstract and logical - in the study of the spectrum of modern sources of capital and their value in financing projects with the implementation of innovative - crowdfunding; the contribution of various crowdfunding models to the formation of equity or debt capital to finance company projects; systematizing the types of costs associated with crowdfunding; economics and mathematics - when developing methods of estimating the cost of crowdfunding capital for different models of crowdfunding. Findings. Possibilities of different models of crowdfunding in formation of equity or loan capital of companies along with traditional sources of capital are investigated. Methods for estimating the cost of attracting different types of crowdfunding capital are proposed based on a modification of the methods of calculating the cost of relevant traditional sources of capital, which will help more rational use of crowdfunding when financing companies' projects. Originality. The possibilities of different models of crowdfunding in formation of equity or loan capital for financing of projects of companies are substantiated. The spectrum of costs of companies for crowdfunding is systematized, which serves as a basis for methods of calculating its value as a source of capital. Methods for calculating the cost of crowdfunding capital in terms of its various models are proposed. Practical value. The findings of the study are aimed at solving the problem of managing the crowdfunding capital of project developers and will facilitate informed making decision in this area. They can be used to manage project funding at different levels. Key words: crowdfunding; crowdfunding capital; cost of crowdfunding capital; innovation; financing.

scholarly journals Modern Models of Business Social Responsibility: Classification and Comparative Analysis

2019 ◽  
pp. 11-20
Author(s):  
A. Zhukovska ◽  
К. Velichko
Keyword(s):  
Comparative Analysis ◽  
Social Responsibility ◽  
Comparison Method ◽  
Distinctive Features ◽  
The Social ◽  
Analysis And Synthesis ◽  
Responsibility Model ◽  
The Individual ◽  
Practice Methods

Introduction. Today, the social responsibility is an integral part of the company’s image and increases its profitability. Different aspects of the business social responsibility were examined both b y the foreign nanddomestic scientists, but despite many kinds of the research on this issue, today in the modern scientific literature there are no comprehensive studies devoted to the generalization and systematization of a plurality of existing models of the business social responsibility..Objective: a critical analysis of the social responsibility model shaving emerged from the world practice, the development of a single generalized classification, a comparative analysis of the individual models of the business social responsibility, the study of the peculiarities of the functioning of the domestic model of social responsibility, the identification of its weak points and the development of the recommendations for their elimination, taking into account the global practice..Methods (methodology) of research. To achieve the above noted objective, the following general scientific and special methods are used: the induction and deduction, logical generalization, analysis and synthesis, comparison, grouping. Using the classification method, a generalized classification of business social responsibility models has been developed. Using the comparison method, the main feature so individual models of corporate social responsibility are compared; their common and distinctive features are highlighted..Findings. The models of the business social responsibility are analyzed. The generalized classification of the models of business social responsibility is developed. The comparative analysis of the individual models of business social responsibility are carried out, their common and distinctive features are highlighted.

scholarly journals Comparative characteristics of analysis methods of the corporate social responsibility management

2020 ◽  
pp. 132-145
Author(s):  
Mykola Nadeyko
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Management System ◽  
State Level ◽  
The State ◽  
Target Audience ◽  
Advantages And Disadvantages ◽  
Account Management ◽  
The Social ◽  
Corporate Social

The purpose of the article is to form the theoretical foundations of the state (level) analysis of social responsibility for the enterprise management needs. The study used identification, systematization and analysis of the advantages and disadvantages of existing methods, which made it possible to identify methodological recommendations for improving of social responsibility process. It was characterized the state of assessing the social responsibility of national enterprises at the level of Ukrainian rating agencies over the past five years. Leading enterprises in the field of corporate social responsibility have been identified based on the results of national ratings. The existing methods of corporate social responsibility management analysis were analyzed. Their content and methods used in them are identified. The main factors for evaluation are summarized. The expediency of assessing the effectiveness of management by external and internal vectors of social responsibility is noted. The activities aimed at introducing an effective social responsibility management system are presented. For practical usage we have proposed the list of measures that will contribute to the implementation of an effective management system of social responsibility, increase its level and develop this process. As a result of the ratings analysis at the country level, the trends of changes occurring both in the social responsibility management system and in terms of covering information on its implementation are generalized. The conducted studies allow us to conclude that today there is no universal methodology for assessing the level of social responsibility. In this regard, the management of social responsibility of the enterprise was offered to use the advantages of various methods to form its own comprehensive methodology, taking into account management needs and target audience. Therefore, the social responsibility management of the enterprise was offered to use advantages of various methods to form its own comprehensive methodology, taking into account management needs and target audience.

scholarly journals Social capital of the agricultural sphere: indicators of measurement for conditions of formation and results of use

2021 ◽  
Vol 7 (4) ◽  
pp. 115-137
Author(s):  
Rafal Dymczyk ◽  
Oleksandr Shpykuliak ◽  
Mykola Hrytsaienko ◽  
Olena Sакоvska ◽  
Halyna Hrytsaienko
Keyword(s):  
Social Capital ◽  
Agricultural Sector ◽  
Relational Trust ◽  
Comprehensive Information ◽  
The Social ◽  
Analysis And Synthesis ◽  
Theoretical Generalization ◽  
Complex Measurement ◽  
Main Components ◽  
Effective Use

Purpose. The aim of the article is to reveal the theoretical and methodological approaches to the assessment of social capital and to build a system of indicators of its formation and results of use in the agricultural sector. Methodology / approach. The theoretical-and-methodological basis of the study are the conceptual provisions of economic theory, which allow determining the principles of creation and use of social capital. In the research we used methods of theoretical generalization, analysis and synthesis (to determine the object and objectives of the study); system approach (to identify components of social capital); systematization and classification (to determine the system of indicators that determine the formation and use of social capital); analysis of hierarchies (for comparative analysis of social capital of agricultural holdings). Results. Based on a critical review of literature sources, scientific trends in the assessment of social capital were systematized. There are determined new conceptual approaches to the development of indicators of social capital of the agricultural sector for meso- and microlevels, which take into account industry specifics, are determined by groups of factors of its formation and results of use, and reflect the main components of social capital – innovation (norms), relational (trust) and structural (social networks) social capital. On the basis of the method of analysis of hierarchies the comparative it was carried out an estimation of factors of formation of social capital of two domestic agroholdings which results correspond to results of the analysis of indicators of results of its use Originality / scientific novelty. The methodological bases of the analysis of social capital of the agrarian sphere through complex measurement of its components by means of system of indicators on meso- and microlevels taking into account branch features were improved, factors of formation and results of use of social capital were systematized. Practical value / implications. The obtained results allow substantiating the key approaches to measuring the social capital of the agricultural sector, which makes it possible to obtain comprehensive information for decision-making regarding its further formation and effective use.

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