scholarly journals Evaluation of enterprise’s fixed equipment using efficiency

2019 ◽  
pp. 6-8
Author(s):  
Inna BERZHANIR ◽  
Tetiana YASHCHUK
Keyword(s):  
Systems Approach ◽  
Visual Image ◽  
Economic Incentives ◽  
Agricultural Enterprises ◽  
Fixed Assets ◽  
Analysis And Synthesis ◽  
Approach Method ◽  
General Scientific ◽  
The Subject ◽  
Methodological Aspects

It is established that the stable development of the Ukrainian economy is connected not only with the need to deepen market reforms, but also with the urgent needs for a substantial renovation of fixed assets on an innovative basis. The subject of the study is the theoretical and methodological aspects of the assessing the effectiveness of the use of fixed assets of the enterprise. The subject of the study is the theoretical and methodological aspects of assessing the effectiveness of the use of fixed assets of the enterprise. In the course of the research, the main general scientific and special methods of the research were used, such as: the method of analysis, the scientific abstraction method and the generalization method – when determining the directions the conceptual framework improvement; the systems approach method in order to determine the essence of the process of the fixed assets reproduction; the grouping method – to improve the classification of factors that influence the process of fixed assets reproduction of the enterprise; the methods of analysis and synthesis – to assess the effectiveness of methods of financing the fixed assets reproduction of the enterprise; the graphic method – for the visual image of research results etc. The efficiency of using fixed assets of the enterprise is investigated, and the directions of its increase are substantiated. The factors influencing the process of fixed assets reproduction of the agricultural enterprises are systematized in particular: reducing the number of inactive equipment, decommissioning inefficient and quickly involving unidentified equipment, improving the quality of repair equipment of fixed assets and modernizing existing equipment, as well as economic incentives for the rational use of fixed assets funds. It has been established that the assessment of the movement of fixed assets is based on the coefficients of retirement, receipt and updating of fixed assets, which to some extent depend on the species, technological and other types of structures of fixed assets of the enterprise. As a result of the study, it was found that one of the main factors in the development and functioning of agricultural enterprises in a market economy is the study of the level of influence of the security of fixed assets on the efficiency of managing agricultural enterprises. The necessity of substantiation of the efficiency of the leasing and credit sources use for the fixed assets reproduction of the enterprise is determined.

scholarly journals Estimation of level and efficiency of agricultural enterprises social responsibility

2019 ◽  
pp. 7-12
Author(s):  
Mykola Іhnatenko
Keyword(s):  
Rural Communities ◽  
Social Responsibility ◽  
Well Being ◽  
Educational Institutions ◽  
Agricultural Enterprises ◽  
Analysis And Synthesis ◽  
Efficiency Increase ◽  
General Scientific ◽  
The Subject ◽  
Production Capacities

The subject of the study is the theoretical and practical aspects of the implementation and evaluation of social responsibility of agrarian enterprises. The purpose of the work is to identify, assess and analyze the level and effectiveness of implementing social responsibility of agrarian enterprises and justify the directions, sources, means of increasing its volumes and distribution. Methodological basis of the article became as general scientific, and special methods of scientific knowledge. Methods were used: dialectical, monographic, historical, system-structural analysis and synthesis, problem and program-target approaches, statistical-economic, economic-mathematical, surveys. Results of work. The article reveals features of social responsibility of domestic agrarian enterprises in terms of content, structure and dynamics. An assessment and analysis of its level, causes and risks of mass distribution have been made. Proved suggestions on its growth and efficiency increase. The field of application of results. Conclusions and results of the article can be used in the educational-scientific process of the economic faculties of higher educational institutions. It is expedient to transfer them for practical use to agrarian enterprises, public organizations, rural communities. Conclusions. In the course of the research carried out, significant polarization was found in the effectiveness of development and social responsibility of large and small subjects of agrosphere management, which requires urgent solution to this problem. Indeed, small agricultural formations are understood not only as commodity producers, but they are the basis for the formation of the middle class in the countryside, promote employment and increase the well-being of the population. Therefore, large agribusiness should carry out social responsibility, supporting them, in particular, in the form of commodity lending, sale of finished goods, use of production capacities, development of cooperative and integration processes, and the introduction of innovations.

Social reporting in organic animal husbandry

2021 ◽  
Vol 24 (3) ◽  
pp. 297-315
Author(s):  
Guzaliya S. KLYCHOVA ◽  
Alsu R. ZAKIROVA ◽  
Al'fiya R. YUSUPOVA ◽  
Inzilya M. KHAIRULLINA
Keyword(s):  
Systems Approach ◽  
Animal Husbandry ◽  
Social Reporting ◽  
Empirical Methods ◽  
Agricultural Enterprises ◽  
Accounting Principles ◽  
Analysis And Synthesis ◽  
Practical Guidelines ◽  
Set Up ◽  
Methodological Aspects

Subject. The article discusses the issues related to accounting and social reporting in organic animal husbandry. Objectives. We herein outline practical guidelines for accounting in organic animal husbandry, which would allow to gather data for further social reporting. Methods. We applied theoretical and empirical methods, such as the logic method, reasoning, the systems approach, analysis and synthesis. Results. We reviewed accounting principles in animal husbandry provided that organic agriculture coexists with the traditional one. It is advisable to supplement synthetic accounts with additional subaccounts. Using the designed set of accounts, agricultural enterprises will be able to report on adverse environmental effects and actions taken to prevent such effects. The article sets forth forms of social reports, such as Materials in Organic Animal Husbandry, Areas of Organic Animal Husbandry, Costs of Waste Disposal in Organic Animal Husbandry. Conclusions and Relevance. The market of organic animal production is in its infancy. Producers need to set up the management and accounting for processes in the sector, which have their own distinctions. Therefore, designing and refining techniques for accounting and creation of accounts, which would show how the production influences the environment. Theoretical clauses of this study can serve for examining methodological aspects of accounting in organic animal husbandry. Practical guidelines for accounting and preparing social reports are designated for agricultural enterprises that operate in accordance with the organic farming principles.

scholarly journals Improvement and development of mechanisms for personnel management of agricultural enterprises

2021 ◽  
pp. 20-27
Author(s):  
Victoria Bіlous
Keyword(s):  
Personnel Management ◽  
Financial Regulation ◽  
Economic Incentives ◽  
Economic Problem ◽  
Educational Institutions ◽  
Institutions Of Higher Education ◽  
Agricultural Enterprises ◽  
Hr Management ◽  
Analysis And Synthesis ◽  
The Subject

The subject of the research is theoretical principles and practical proposals for improving the personnel management mechanisms of agricultural enterprises. The purpose of the article is to identify problems of formation and work of personnel of agricultural enterprises and substantiation of directions of development and improvement of mechanisms of its management. The methodological basis of the article is historical, monographic, system-structural analysis and synthesis, statistical-economic, problem-target. The results of the article. The main results of the article are developed measures to improve and develop mechanisms for managing the personnel of agricultural enterprises: institutional, organizational and economic, incentives and motivation. Proposed to use HR-management as a new mechanism that embodies elements of the previous ones. Field of application of results. In educational institutions of higher education, in personnel management of agricultural enterprises. Conclusions. The main mechanisms of personnel management of agricultural enterprises are institutional, organizational and economic, incentives and motivations. Institutional is a set of institutions as institutions, establishments, organizations and regulations on the regulation of social and labor relations, labor market and employment, as well as institutions as scientific and methodological, methodological developments and explanations to them. Organizational and economic mechanism is a set of methods and forms of organization of labor and jobs, as well as financial and economic factors and tools for personnel regulation. The latter are manifested in wages, stocks, dividends, accruals, and other types of financial regulation. Finally, the mechanism of stimulation and motivation of employees is important.

Bank Marketing: Features, New Trends, and Prospects

2019 ◽  
pp. 83-88
Author(s):  
E. N. Valiev ◽  
E. N. Veysov
Keyword(s):  
Systems Approach ◽  
Marketing Research ◽  
Theory And Practice ◽  
Scientific Publications ◽  
Scientific Methods ◽  
New Directions ◽  
General Scientific ◽  
Modern Economic ◽  
The Subject ◽  
Bank Marketing

The importance of the subject of this study is attributable to the need of developing the theory and practice of formation of bank marketing, its features and new trends associated with this concept. Prospects for the development of banks and their ability to quickly and efficiently address new challenges presented by the market can be determined through modern forms, methods of management and creative use of financial marketing opportunities.Aim. The presented study aims to examine the specific aspects, principles, conditions, factors of emergence, and prospects for the development of bank marketing and forms of its management in modern economic conditions.Tasks. The authors identify the major trends and perspective directions in the development of bank marketing in Azerbaijan at the current stage.Methods. As its methodological and theoretical basis, this study uses a systems approach to the analysis of its subject, conceptual approaches outlined in the works of Azerbaijani, Russian, and foreign scientists in the field of bank marketing. These methods are used to determine the essence of bank marketing, present the types and organization of marketing research, and identify the characteristic traits, new forms, and directions for the development of bank marketing.Results. The study uses general scientific methods of cognition in various aspects to identify characteristic traits, trends, and new directions of bank marketing. A review of scientific publications shows that academic papers tend to focus on general conceptual approaches to the practical application of marketing. The authors believe that the issues of organization of a comprehensive bank management system, its implementation based on innovations in the promotion of banking products and services in the financial market, and substantiation of channels for their distribution among consumers are insufficiently explored. This makes the subject of this study extremely relevant due to the inevitable optimization of the organizational structure of banks through comprehensive implementation of the marketing system.Conclusions. Theoretical and practical issues of bank marketing are examined. As a result, the specific features and characteristic traits of this mechanism, conditions and factors for its emergence, and its prospects in the context of the digital economy are analyzed.

scholarly journals Treasury Control of Budget Expenditures of the Russian Federation Constituent Entities: Practice and Optimization Opportunities.

2021 ◽  
Vol 27 (8) ◽  
pp. 1894-1910
Author(s):  
Marzhinat I. KANKULOVA ◽  
Sabina Z. OSMANOVA
Keyword(s):  
Russian Federation ◽  
Business Processes ◽  
Practical Interest ◽  
Budget Process ◽  
Labor Costs ◽  
Analysis And Synthesis ◽  
Automated Information System ◽  
General Scientific ◽  
The Subject ◽  
The Russian Federation

Subject. This article examines the business processes of treasury control in the course of authorizing budget expenditures of the subject of the Russian Federation. Objectives. The article aims to develop recommendations for improving the business processes of treasury execution of budget expenditures of the subject of the Russian Federation. Methods. For the study, we used the methods of formalization, analysis and synthesis, induction and deduction, comparison, observation, and other general scientific theoretical and empirical research methods. Results. The article identifies reserves for increasing the potential of treasury control of the financial body of the Russian Federation subject by modifying the functionality of the budget process automated information system. It offers recommendations to increase the number of transactions for which extensive documentary control is carried out, while reducing the labor costs for performing the same type of current operations. Conclusions and Relevance. The proposals to optimize treasury control are in line with the solution of common tasks for the development of modern technologies for budget execution based on digitalization and automation of budget procedures. The results obtained may be of practical interest to the financial authorities of the Russian Federation constituent entities (municipalities) that implement their budgets independently through the current budget account opened at the Federal Treasury.

scholarly journals The Forms of Criminal Prosecution

Legal Concept ◽  
2021 ◽  
pp. 167-175
Author(s):  
Ilya Dikarev ◽  
◽  
Sailaubek Baymanov ◽  
Keyword(s):  
Criminal Procedure ◽  
Point Of View ◽  
Criminal Prosecution ◽  
Legal Interpretation ◽  
Scientific Methods ◽  
Theoretical Position ◽  
Analysis And Synthesis ◽  
General Scientific ◽  
The Subject ◽  
The Common

Introduction: the paper discusses the possibility of differentiating the forms of criminal prosecution. The critical analysis is subject to the widespread position in the science of criminal procedure that the forms of criminal prosecution are suspicion and accusation. This point of view is based on the conclusion that the content of criminal prosecution varies depending on the degree of proof of the guilt of the person subject to criminal prosecution. Concerning compliance with the principle of adversarial parties, the theoretical position is also evaluated, according to which one of the forms of criminal prosecution is conviction. The question of the grounds for differentiating the forms of criminal prosecution is studied. Purpose: the confirming the unified nature of the criminal prosecution carried out during the pretrial proceedings, regardless of the procedural position of the person accused of committing the crime. Methods: the paper uses the general scientific methods of analysis and synthesis, a systematic approach, as well as specific scientific methods: legal interpretation and logical-legal. The methodological framework was the dialectical method. Results: the study of the common position in the science of criminal procedure, according to which criminal prosecution at different stages of its implementation consistently takes the forms of suspicion and accusation, showed its inconsistency. From the standpoint of philosophy, the content always has a determining value, and the form is always determined. Accordingly, to establish a change in the form of criminal prosecution, it is necessary to make sure that the content of this activity changes. However, the degree of proof of the person’s involvement in the crime is not reflected in the content of the accusatory activity, it remains the same. Therefore, suspicion and accusation do not form the independent forms of criminal prosecution. At the same time, the differentiation of the forms of criminal prosecution is possible, but on different grounds. Conclusions: the differentiation of the forms of criminal prosecution should be made depending on, first, the organization of procedural activities that determine the role and powers of the subject of criminal prosecution in the process of proof; secondly, the procedural status of the participant in the criminal process on the part of the prosecution and, thirdly, the content of the fact in issue.

Organizational and Methodical Aspects of Accounting for Fixed Assets of Economic Entities in Various Areas of Activity

2021 ◽  
pp. 177-185
Author(s):  
Anna Yu. Latysheva ◽  
Anna V. Romanenko
Keyword(s):  
Economic Aspects ◽  
Specific Nature ◽  
Accounting Data ◽  
Factors Affecting ◽  
Scientific Methods ◽  
Economic Entity ◽  
Fixed Assets ◽  
Analysis And Synthesis ◽  
General Scientific ◽  
Theoretical Developments

The authors propose a differentiated approach to the organization of fixed assets accounting, which consists in structuring the account 01 “Fixed assets” depending on their areas of activity of economic entities. This article also substantiates the composition of analytical accounts of fixed assets in the context of factors affecting the accounting. The study was carried out on an urgent topic - the accounting of fixed assets is undergoing changes due to legislative innovations. In addition, organizational and economic aspects and factors of a specific, industry-specific nature are of no small importance when building a system of accounting for fixed assets. The analysis of the role and significance of the influence of the characteristics of various types of activities of economic entities on the accounting of fixed assets allows us to identify the directions and methods, the use of which will ensure a positive dynamics of the efficiency of the use of fixed assets and the growth of labor productivity. In the course of the research, general scientific methods of cognition were used, such as analysis and synthesis, consistency and complexity, analogy, comparative and logical approach. The organizational and methodological provisions developed by the authors of the article contribute to the development of the methodology of accounting for fixed assets of economic entities engaged in various types of activities. Some of the results of this study can serve as a vector for further practical and theoretical developments, increase the transparency, relevance, and analyticity of information about the activities of an economic entity based on accounting and management accounting data. The recommendations and approaches proposed by the authors of the article can be applied as a basis for improving the accounting and methodological support for the management of fixed assets of an economic entity.

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.

Features of Financial and Legal Incentives of Investment Activities in the Regions

2018 ◽  
Vol 9 (1) ◽  
pp. 210
Author(s):  
Nikita K. POPADYUK ◽  
Olga V. PANINA ◽  
Sergey G. EREMIN ◽  
Andrey I. GALKIN ◽  
Alexander A. SAVELYEV
Keyword(s):  
Financial Incentives ◽  
Russian Regions ◽  
Investment Activity ◽  
Scientific Methods ◽  
Judicial Practice ◽  
Analysis And Synthesis ◽  
Logical Method ◽  
General Scientific ◽  
The Subject ◽  
Definition Of

Research of features of financial and legal incentives of investment activities in the regions. Methodological basis of the study raised issues were the following: general scientific methods of cognition generalization, analogy, analysis and synthesis, elaboration, comparison, logical method, etc. Conducted interdisciplinary analysis of literature and sources on stimulating investment activities, with particular emphasis given to the Institute financial and legal incentives. Formed the author's definition of the term ʼfinancial and legal stimulus of investment activity of regionsʼ. Studied types of financial and legal incentives of investment activities of the regions. Analyzed regional legislation and judicial practice on the subject of study places financial incentives in the legal field of regional legislation. Identified conflicts in the system of financial and legal incentives of investment activities of the regions. A proposal to optimize the preliminary control of the Prosecutor's offices of the legality of the investment legislation, in particular, the structure of which has different financial and legal incentives of investment activities in Russian regions.

scholarly journals ANTHROPONYMS IN GENRE DIVERSITY IN THE ADVERTISING TEXTS OF VETERINARY PHARMACEUTICALS IN THE BEGINNING OF THE 20th CENTURY

2021 ◽  
pp. 25-50
Author(s):  
Svitlana NASAKINA
Keyword(s):  
20Th Century ◽  
Proper Names ◽  
Semantic Features ◽  
Veterinary Pharmaceuticals ◽  
Scientific Methods ◽  
Analysis And Synthesis ◽  
General Scientific ◽  
The Subject ◽  
In The Beginning ◽  
Linguistic Methods

Introduction. The article discusses the features of proper names in advertising texts of veterinary pharmaceuticals. Attention is paid to the description of structural and semantic features of anthroponyms. We investigate proper names as the part of the structure of advertising texts of veterinary pharmaceuticals. The purpose of the article is the analysis of anthroponyms in advertising texts of veterinary pharmaceuticals. The object of the study is proper names in advertising texts of veterinary pharmaceuticals. The subject of the study is anthroponyms in advertising texts in the beginning of the 20th century. Materials and methods. The purpose determines the choice of methods in our study: general scientific methods of systematization, analysis and synthesis, quantitative analysis were used. The descriptive method of advertising texts is used in the work. Among the special linguistic methods, structural one was used, which helped in determining the features of the structure of anthroponyms. Anthroponyms for our research have been taken from the newspaper “Public Veterinary Bulletin” for the period of 1904-1906 years. Results. As a result of the study, structural and semantic features of anthroponyms were established. Сonclusions. Anthroponyms learned in advertising texts of veterinary pharmaceuticals in the beginning of the 20th century had been used almost in all analyzed texts. The practical value of the work lies in the fact that the analysis of anthroponyms in advertising texts opens up prospects for further researches, which may be connected with the identification of the specific characteristics of proper names in the advertising texts of veterinary pharmaceuticals in different languages. Summing up, a thorough analysis of the advertising texts of veterinary pharmaceuticals helped to establish the structure and functioning peculiarities of anthroponyms.

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