scholarly journals ACCOUNTING AND ANALYTICAL SUPPORT STRATEGY SUSTAINABLE DEVELOPMENT OF ENTERPRISE

2019 ◽  
pp. 130-143
Author(s):  
Nataliia PRAVDIUK
Keyword(s):  
Sustainable Development ◽  
Information Management ◽  
Development Strategy ◽  
Business Environment ◽  
The State ◽  
Practical Significance ◽  
Detection Range ◽  
The Sustainable Development ◽  
Methodological Guidelines ◽  
Ecological Capital

The purpose of the article - the detection range of issues of accounting and analytical support sustainable development and scientific substantiation of theoretical and methodological guidelines for their decision management in the agricultural business. Research methodology. The methodological basis of the study is the historical-logical method used in the study of the essence of the strategy of sustainable development. The dialectical method has been used in the study of the information management of the strategy of sustainable development of the enterprise. When analyzing the performance of the financial condition of agricultural enterprises for the 2013-2017 biennium. Methods used functional and statistical analysis. The method of comparison is used to study and compare the domestic and foreign experience of carrying out the accounting estimation of sustainable development. To clarify the content of accounting and analytical support sustainable development strategy used methods of abstraction, synthesis, induction and deduction, specification and other methods of scientific knowledge. The results of the research. Based on the substantiation of the importance of developing and implementing the strategy of sustainable development of the enterprise in the conditions of the modern business environment, the structure of the information management of the strategy of sustainable development management, which includes information resources generated by the external and internal environment of the enterprise, was investigated. It was established that the basis of internal information management of the strategy of sustainable development of the enterprise is the accounting and analytical system of the enterprise. To form a qualitative accounting and analytical support for management of the sustainable development strategy, a clarified understanding of the accounting and analytical support of the strategy of sustainable development, taking into account the specifics of the activities of agrarian enterprises, is substantiated, and the necessity of improving normative support in collecting information about the state of social and ecological capital according to typical reporting forms is substantiated. Elements of scientific novelty. A clarified understanding of the accounting and analytical support of the sustainable development strategy is proposed, taking into account the specifics of the activities of agrarian enterprises, the need to improve regulatory support in collecting information on the state of social and ecological capital by typical reporting forms. Practical significance. The proposals outlined in the article will help solve the problems of accounting and analytical support for the formation of a strategy for sustainable development of the industry and agribusiness. Tabl .: 6. Fig. 2. Bibliographer: 17.

scholarly journals National security as a dynamic component of the strategy of sustainable development of the state

2021 ◽  
Vol 1 (1) ◽  
pp. 342-347
Author(s):  
Svitlana Tiutchenko ◽  
Alina Varyanichenko
Keyword(s):  
Sustainable Development ◽  
National Security ◽  
Development Strategy ◽  
Private Property ◽  
The State ◽  
National Interests ◽  
Dynamic Component ◽  
The Sustainable Development ◽  
Progressive Development ◽  
The Individual

The article deals with definition and national security of Ukraine at the present stage of formation of the state as one of the vectors of the Sustainable Development Strategy. The authors have identified and substantiated new views on the methodology of national security and ways to ensure under the Strategy of Sustainable Development of the country. On the basis of the conducted researches the conclusions concerning definition of national security of Ukraine and ways of its maintenance have been made. According to the authors’ approach, national security has been defined as a dynamic component of the strategic development of the state, the purpose of which is to ensure the security of the state, business and citizens, security of investment and private property, peace and border protection. The main structural elements of security are: institutional security, security of the regulatory subsystem, security of the functional-communicative subsystem and spiritual and ideological security. The interests or goals that need to be achieved on the path of development are considered as a constant value, and the threats are dynamic and change depending on the way of choosing to achieve interests. The basis of Ukraine's national security is the national interest, which is a set of internal and external needs of the state in ensuring the security and progressive development of the individual, society and the state. The bearer of the national interests of the state is the Ukrainian people. National interests are achieved through the execution of public administration in the security process.

On Development Strategy of Ecotourism in the Urban Fringe of Big Cities - Taking the Planning Programming of Areas along the Daoshui River in Yangluo, Xinzhou, Wuhan City as an Example

2012 ◽  
Vol 616-618 ◽  
pp. 1312-1316
Author(s):  
Qiu Yue Hua ◽  
Bo Jiang
Keyword(s):  
Sustainable Development ◽  
Development Strategy ◽  
Development Strategies ◽  
The State ◽  
Urban Fringe ◽  
Wuhan City ◽  
The Sustainable Development ◽  
Tourism Resources ◽  
Big Cities ◽  
Planning Concept

This paper, on the basis of analyzing the state quo and the characters of the tourism resources of the area along Daoshui River in Yangluo, determines targets for planning concept, functions, image, market, totality and others and puts forward development strategies such as traveling plans, Develop priority and the principle of arranging for relocation households to promote the sustainable development of ecotourism in the urban fringe of big cities.

scholarly journals INSTRUMENTAL SUPPORT TO DEVELOP A EFFECTIVE SUSTAINABLE DEVELOPMENT STRATEGY FOR THE REGION

2018 ◽  
Vol 20 (1(66)) ◽  
pp. 80-86
Author(s):  
V.І. ZAKHARCHENKO ◽  
N.V. ZAKHARCHENKO
Keyword(s):  
Sustainable Development ◽  
Development Strategy ◽  
Black Sea ◽  
Economic Security ◽  
The State ◽  
Instrumental Support ◽  
Black Sea Region ◽  
The Sustainable Development ◽  
Business Entities ◽  
State Of The Environment

Topicaltity. Based on the consideration of individual relationships between natural, environmental and technical risks, threats to economic security of the Ukrainian Black Sea Coast are determined, and theories and strategies for the development of the economic complex of this economic region are determined. The concept of environmental debt is used to determine the conditions for the growth of the gross domestic product and the intensity of the environmental situation. Aim and tasks. To improve approaches to instrumental support for the development of an effective sustainable development strategy for the Ukrainian region, based on the results of an analysis of existing mechanisms for regulating the development of the region. Research results. It is determined that the methodology for studying the conditions for the transition of the regional economy to a model of sustainable development should have a clear quantitative certainty - an ecological component. There is a certain attention to the approach to streamlining relations between society and nature by analogy with monetary relations between business entities. The concept of ecological debt (EB) is justified in the article: it is the change in the environment accumulated as a result of industrial viability. If, as a result of environmental activities, the state of the environment improves, this circumstance should be interpreted as payment of a part of the environmental debt. It is determined that the strategies for sustainable development of the regions of the Ukrainian Black Sea Region should be based on the predicted model of the socio-economic and environmental development of the state, and thus, in accordance with world standards, should enter the path of sustainable development. To start a practical transition to sustainable development, the regions will be able to ensure the stabilization of the overall macroeconomic situation and the achievement of a certain level of competitiveness of the national economy in the global economic space. Conclusion. Solving the main problems in the sustainable development of the regions will contribute to the improvement of the mechanism for the development of regional policies, especially to involve the scientific community in joint responsibility with the authorities for structural transformations.

scholarly journals PROBLEMS AND PROSPECTS OF TRANSFORMATION OF NATURAL RENT DISTRIBUTION ACCORDING TO THE PROVISIONS OF THE SUSTAINABLE DEVELOPMENT CONCEPT

2020 ◽  
Vol 1 (45) ◽  
pp. 7-23
Author(s):  
Sergiy Bardash ◽  
Tatiana Osadcha
Keyword(s):  
Sustainable Development ◽  
National Economy ◽  
System Analysis ◽  
The State ◽  
Practical Significance ◽  
Practical Implementation ◽  
Regulation Mechanism ◽  
The Sustainable Development ◽  
Development Concept ◽  
Business Entities

The urgency of the research consists in the imperfection of the mechanism of allocation and redistribution of natural rent, which significantly slows down the process of implementation of the sustainable development concept in Ukraine, both at the macroeconomic and microeconomic levels. The purpose and the objective of the research are to identify causes of unfair withdrawal and distribution of rental payments and the search for approaches to solve them considering the interests of the state, business entities that carry out economic activities using natural resources generating rent, and citizens of the country. To solve the research tasks and achieve the set purpose, the dialectical approach was used to assess the level of development of the formation, distribution and redistribution of natural rent; the system analysis was used to identify problems and substantiate measures of the state regulatory policy as to the redistribution of natural rent among entities of rental relations, as well as to determine areas for further use of rental income by business entities; the comparative analysis was applied to study the experience of using instruments, methods and levers of distribution and redistribution of rent;  the statistical methods was used to analyse the main indicators of distribution and redistribution of natural rent in the national economy; the abstract-logical method was applied to substantiate the basic theoretical provisions, formulation of conclusions. It is proved that the existing distribution of natural rent in Ukraine is imperfect due to the existence of a number of legal and fiscal-distributive issues. The model of the regulation mechanism of rental relations, which considers all entities of such relations, as well as requirements, the implementation of which brings the national economy essentially closer to the desired parameters of sustainable development, is proposed. The primary measures for transformation of the regulation mechanism of rental relations and directions of use of rental income by the business entity are determined. The practical significance of the research is to determine the necessary conditions and limitations of functioning of implementation mechanism of rental relations, as well as to determine the priorities of development of economic entities receiving natural rent. The obtained results will form the prospects for further research, which will consist of recommendations for practical implementation of the proposed regulation mechanism of rental relations.

scholarly journals Elderly Suitability of Park Recreational Space Layout Based on Visual Landscape Evaluation

2021 ◽  
Vol 13 (11) ◽  
pp. 6443
Author(s):  
Weiyi Yu ◽  
Hong Hu ◽  
Bindong Sun
Keyword(s):  
Sustainable Development ◽  
Reference Method ◽  
The Elderly ◽  
Urban Society ◽  
Individual Characteristics ◽  
Sustainable Urban Development ◽  
Practical Significance ◽  
Jiangxi Province ◽  
The Sustainable Development ◽  
Visual Landscape

Urban parks are critical for sustainable urban development. They are of theoretical and practical significance for analyzing the visual landscape of recreational spaces from the perspective of the elderly. This analysis can be used for exploring new methods for optimizing recreational space layouts to improve the physical and mental health of the elderly in parks, thus realizing the sustainable development of urban society. Taking Ziyang Park in Shangrao Central District of Jiangxi Province, China, as an example, starting from the visual characteristics of the elderly, this study quantitatively calculated the landscape viewability, total view ratio, and water view ratio for the elderly in each recreational space using Python Scripting for ArcGIS. We briefly express the elderly suitability of the visual landscape for each recreational space through a weighted synthesis of the calculation results. Our findings show that, in Ziyang Park, the elderly suitability of the visual landscape for recreational spaces is not only low overall, but also gradually decreases from the interior to the exterior of this park. Moreover, this spatial distribution may be caused by the location of zoning, surface elevation, and road slopes, as well as the individual characteristics of each recreational space. Finally, we discuss the requirements of the elderly for some geographical factors, along with the feasibility of using ArcGIS 3-D analysis to optimize the layout of the park recreational space, with the aim of providing a new research perspective and an effective reference method for designing layouts of such spaces that are favorable for the elderly to better guarantee the sustainable development of urban society.

The Research on the Strategies for Sustainable Development and Environmental Protection

2013 ◽  
Vol 869-870 ◽  
pp. 786-790
Author(s):  
Chen Chen Zhang
Keyword(s):  
Sustainable Development ◽  
Environmental Protection ◽  
Development Strategy ◽  
Protection Measures ◽  
The Sustainable Development ◽  
National Economic ◽  
History Of ◽  
Dialectical Relationship ◽  
Relationship Of

The strategies for sustainable development have been included in the medium and long term plan of 2010 for national economic and social development. Protecting the environment is the most important prerequisite and safeguards for the sustainable development strategy. In the study, we described the history of the environmental problems in the world, the proposal and implications of sustainable development, and outlined the dialectical relationship of development with the environment. The environmental protection measures for sustainable development were proposed here, according to the environmental situation severely affecting its biophysical environment.

Ефективність інноваційної діяльності харчової промисловості в системі цілей сталого розвитку країни

Ekonomika APK ◽  
2021 ◽  
Vol 319 (5) ◽  
pp. 46-56
Author(s):  
Olha Kovalenko ◽  
Liudmyla Yashchenko
Keyword(s):  
Sustainable Development ◽  
Capital Investment ◽  
Food Industry ◽  
Methodological Approach ◽  
Calculated Data ◽  
Weighted Average ◽  
Practical Significance ◽  
Educational Institutions ◽  
The Sustainable Development ◽  
Methodical Approach

The purpose of the article is to improve approaches to assessing the effectiveness of innovative activities of the food industry and its individual subsectors to identify prospects for development and problems that can hinder the sustainable development of this area of production and the country as a whole. Research methods. The article uses the methods of theoretical generalizations and comparisons, which made it possible to comprehensively consider and generalize methodological approaches to assessing the effectiveness of innovation in industries. When systematizing the calculated data by the intensity of innovation costs, the methods of statistical classification and grouping were used. To achieve the goal of the study, the methodology for assessing the level of manufacturability of industries has been improved (the OECD methodology is taken as a basis), which made it possible to re-evaluate the effectiveness of innovative activities in sub-sectors of the food industry with an emphasis on the computerization of production. Research results. The article presents a methodical approach to assessing the effectiveness of innovation in the food industry. The study is based on the OECD methodology for assessing the manufacturability of industries, which is to calculate the weighted average cost intensity of R & D. The application of this approach to the food industry has confirmed the too low level of its innovative manufacturability. It was found that due to the lack of relevant statistics on R&D expenditures, it is difficult to assess the effectiveness of innovation in certain sectors of the food industry. It is proposed to solve this problem with the help of capital investment indicators, which are invested in the software of industries and are directly related to the level of computerization of technological processes. The obtained indicators of the intensity of software costs are ranked in descending order and divided into three groups according to the level of computerization, which characterizes the efficiency of innovation, as its level increases profits and profitability in industries. This will contribute to the goals of sustainable development of the country (including goals 2 and 9) and increase the competitiveness of the food industry. Scientific novelty. A methodological approach to assessing the effectiveness of innovative activities of sub-sectors of the food industry in Ukraine is proposed, which will contribute to the formation of a new look at the research methodology of this area of knowledge. Practical significance. Designed for professionals in the field of food industry economics, scientists, teachers, graduate students and students of higher educational institutions. The results of the study can be used by experts to assess the level of manufacturability of industries. Tabl.: 3. Refs.: 30.

scholarly journals Water storage reservoirs and their role in the development, utilization and protection of catchment

Spatium ◽  
2011 ◽  
pp. 9-15
Author(s):  
Branislav Djordjevic ◽  
Tina Dasic
Keyword(s):  
Water Management ◽  
Sustainable Development ◽  
Development Strategy ◽  
Water Storage ◽  
The Sustainable Development ◽  
Storage Reservoirs ◽  
Development Plans ◽  
The Creation ◽  
Negative Impacts ◽  
Hydrological Regimes

Reasons why water storage reservoirs are necessary in accordance with the sustainable development strategy are described in the paper. The main positive and negative impacts of reservoirs on the environment are analyzed. The most important are: the improvement of hydrological regimes (decreasing maximal and increasing minimal flows), the creation of optimal water management, utilization and protection of water, and the creation of better conditions for river and coastal ecosystems. Negative impacts and measures for its mitigation or elimination are also analyzed. The conclusion is that water storage reservoirs can be harmoniously incorporated into the environment. Serbia has a limited number of locations suitable for the construction of reservoirs, therefore it is necessary to retain these areas for storage in regional development plans and other legal acts.

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