scholarly journals The phenomenon of corrupt pricing. On some aspects of institutional regulation (experience of the Russian Federation)

2021 ◽  
Vol 15 (1) ◽  
pp. 62-79
Author(s):  
Oleg V. Osipenko ◽  
Keyword(s):  
Service Providers ◽  
Management Practice ◽  
Business Owners ◽  
Entrepreneurial Activity ◽  
Price Formation ◽  
Judicial Practice ◽  
Top Managers ◽  
Business Entities ◽  
Corporate Governance Practice ◽  
Initial Perception

Based on the study of Russian economic and corporate governance practice, as well as the judicial practice corresponding to it in the zone of the selected problematic, the article undertakes a fragmentary analysis of the phenomenon called by the author “corruption pricing” - the formation by the competent management bodies of companies and their interconnected groups of prices for relevant goods, works and services that, according to the initial perception and formal criteria, satisfy the parties of the transaction, however, upon a more thorough analysis, they turn out to be inconsistent with the interests of significant agents of the corporation system, including title co-owners and beneficiaries of business entities, realizing exclusively the interests of a narrow group of persons, capable of unfairly influencing on the legal process of price formation. Turning to specific cases, the author puts forward a hypothesis regarding the inevitability of institutional restrictions of the freedom of pricing in a market (non-state) pricing zone, predetermined by the circumstances of the objective discrepancy between the motives of investment and professional participation in entrepreneurial activity in general and management practice, in particular, of its various subjects - business owners and service providers. their top managers, majority and minority investors, personnel and administration, customers and service providers in the order of outsourcing and the associated need for a creative interpretation of the principles of integrity and reasonableness and their summarizing principle - economic justice.

Scientific Commentary on the Review of Judicial Practice on Some Issues of the Application of Legislation on Business Entities

2021 ◽  
Vol 6 ◽  
pp. 27-32
Author(s):  
V. K. Andreev ◽  
Keyword(s):  
Public Relations ◽  
Supreme Court ◽  
Russian Federation ◽  
Separation Of Powers ◽  
Civil Code ◽  
Judicial Practice ◽  
The Supreme Court ◽  
The Russian Federation ◽  
Business Entities ◽  
Law Making

The article discusses the forms of clarification on matters of judicial practice by the Plenum of the Supreme Court of the Russian Federation, the Presidium of the Supreme Court, as well as in the Review of judicial practice on some issues of the application of legislation on business companies dated December 25, 2019. Clarifications of the Supreme Court of the Russian Federation on issues of judicial practice are characterized as the positions of the courts identified in the course of studying and summarizing the judicial practice of the corresponding category of cases, which are acts of individual regulation of public relations. Focusing on Art. 6 of the Civil Code of the Russian Federation and Section 6, Art. 12 of the APC RF shows the validity of dividing wrong into two types of wrong: the «moderate» type of «judicial law-making and the position of the court» and the «radical» type of «judicial law-making», when the court develops the rule of law, which contradicts the constitutional principle of separation of powers. When resolving corporate disputes, it is necessary to investigate whether the charter of a non-public company does not contain the rights and obligations of its participants, which they themselves created by making a unanimous decision and including them in the charter of the company (paragraph 3 of Art. 66.3 of the Civil Code of the Russian Federation, paragraph 3 of Art. 14 of the Law about LLC).

Digital technologies in micro and small enterprise: evidence from Uganda's informal sector during the COVID-19 pandemic

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Saadat Nakyejwe Lubowa Kimuli ◽  
Kasimu Sendawula ◽  
Shakilah Nagujja
Keyword(s):  
Informal Sector ◽  
Service Providers ◽  
Digital Technologies ◽  
Business Owners ◽  
Sustainable Growth ◽  
Small Enterprise ◽  
Content Type ◽  
Digital Service ◽  
Business Operations ◽  
The Impact

PurposeThe purpose of the study was to explore the intention of micro and small enterprises’ (MSEs) owners to adopt digital technologies as a strategy to catalyze sustainable growth of Uganda's economy.Design/methodology/approachThis study adopted a qualitative, multi-case design. The unit of inquiry consisted of business owners operating in St. Balikuddembe Market, Kampala, Uganda. They were interrogated to explore their intention to adopt digital technologies during the total lockdown as a strategy to sustainably operate their businesses.FindingsA total of four major themes emerged from the data analysis process and these are the impact of coronavirus disease 2019 (COVID-19) on business operations, awareness of digital technologies, usage of digital technologies and intention to use more digital technologies.Practical implicationsThe findings of the study shed light on what policymakers, digital service providers and business owners can do to improve uptake of digital technologies among MSEs in Uganda.Originality/valueThis study contributes to the extant literature on digital technologies in MSEs using evidence from Uganda's informal sector. The results of the study may catalyze uptake of digital technologies as policymakers and digital service providers will devise appropriate strategies that will enable business owners to integrate these technologies into their business operations.

SAUDI ARABIAN WOMEN IN ENTREPRENEURSHIP: CHALLENGES, OPPORTUNITIES AND POTENTIAL

2018 ◽  
Vol 23 (02) ◽  
pp. 1850013 ◽  
Author(s):  
AMAL A. BASAFFAR ◽  
LINDA S. NIEHM ◽  
ROBERT BOSSELMAN
Keyword(s):  
Saudi Arabia ◽  
Success Factors ◽  
Phenomenological Study ◽  
Business Owners ◽  
Entrepreneurial Activity ◽  
Business Success ◽  
Cultural Norms ◽  
Female Entrepreneurs ◽  
Saudi Women ◽  
Female Business Owners

Although traditional cultural norms have tended to impede Saudi women’s engagement in entrepreneurship, there are successful female business owners in Saudi Arabia. The Saudi government, seeing female entrepreneurship as a way to strengthen both the family unit and the economy, has recently created programs to encourage more women to become business owners. However, few women have taken advantage of these programs to date. This study aimed to identify factors that enable female business owners to realize their entrepreneurial potential. Nine business-owning women were interviewed for this phenomenological study. Drawing on Kreuger and Brazeal’s Model of Entrepreneurial Potential (MEP), the study investigated Saudi female entrepreneurs’ perceived self-efficacy, perceived desirability, perceived feasibility and propensity to act on entrepreneurial opportunities. Currently, limited empirical research exists on women’s entrepreneurial activity in Saudi Arabia. This study sought to fill that gap. Results from this study revealed unique strategic approaches and business success factors from the perspective of Saudi women, including their ability to work within or around cultural norms and rules to operate their businesses. The study suggests ways in which Saudi society can support women in realizing their entrepreneurial potential and also makes policy recommendations for government and business support entities.

scholarly journals BUSINESS RISK MANAGEMENT PRACTICES ADOPTED BY ENTREPRENEURS FOR BUSINESS SUCCESS IN DELTA STATE

2021 ◽  
pp. 1-7
Author(s):  
Samuel Ikelegbe ◽  
Romanus Udeh
Keyword(s):  
Risk Management ◽  
State Government ◽  
Management Practices ◽  
Management Practice ◽  
Business Management ◽  
Business Owners ◽  
Business Success ◽  
Business Risk ◽  
Level Of Significance ◽  
Structured Questionnaire

The study was a survey research; it focused on determining the extent entrepreneurs adopt risk management practices for business management practice in Delta State. The population of the study comprises of 860 business owners who are registered with the Ministry of Commerce and Industries in Delta State. The instrument for data collection was a structured questionnaire with 16 items. Data collected were analyzed using mean and Standard deviation. The null hypothesis was tested using ANOVA statistics at 0.05 level of significance. Findings from the investigation revealed that entrepreneurs in Delta State do not adopt business risk management practices in managing their businesses. It was recommended among others that the Delta State Government and Ministry of Commerce and Industries should sensitize business owners on business risk management practice to enhance business success.

scholarly journals State Procedures for Improving the Investment Climate in the Russian Federation: Prospects for Improvement

2022 ◽  
pp. 70-80
Author(s):  
D. E. Mereshkin ◽  
V. A. Plotnikov
Keyword(s):  
Russian Federation ◽  
Entrepreneurial Activity ◽  
Investment Climate ◽  
Investment Activity ◽  
Private Companies ◽  
Russian Economy ◽  
Key Characteristics ◽  
The Russian Federation ◽  
Business Entities ◽  
National Investment

The COVID-19 pandemic interrupted many trends that had developed before it and again updated the issue of modernizing the Russian economy, restarting the mechanisms of economic growth and sustainable socio-economic development. The key to resolving these issues is to increase the investment activity of the business. The investment climate is one of the key characteristics that testify to the freedom of entrepreneurial activity, the ease of opening and conducting business, the quality of regulatory procedures in the economy, the effectiveness of business entities, and the provision of equal opportunities for the development of the private sector. A favorable investment climate reveals the potential for the development of private companies. The article considers the system of state procedures in the field of improving the national investment climate, gives a brief description of the main tools and projects to improve the investment climate, analyses the changes in the main target indicators of investment attractiveness of the Russian Federation.

scholarly journals Study on Human Resource Management in Agriculture

2002 ◽  
pp. 171-181
Author(s):  
Márta Zalainé Piros
Keyword(s):  
Resource Management ◽  
Human Resources ◽  
Human Resource Management ◽  
Human Resource ◽  
Management Practice ◽  
Point Of View ◽  
Career Support ◽  
Resource Information ◽  
Top Managers ◽  
The Future

The human factor has been reassessed with regard to strategic initiatives towards obtaining and preserving competitive advantage. Knowledge, experience and special skills are a specific form of capital, forming part of the organisations’ assets and serving as an organisational strategic resource. Their development and use require major investments, both on the part of the individual and the organisation. In a Europe undergoing integration, the quality of human resources enjoy priority among our really important values and specific features. The opportunities of the near future can be utilised, and agricultural economic organizations can survive and increase their organizational effectiveness, if they possess a basis of human capital which is able to make a shift in perspective and behaviour which is of primary importance from the point of view of incorporating market mechanisms and implementing them in practice. My investigations were focused on the current position of human resource management in a comprehensive manner; further, on the approach of top managers regarding the future. Analysing the business and other indicators of the companies studied, I have set the objective to describe the differences and special features of the human resource management practice of companies, which are different in size, operational form, and from the perspective of success or failure.Human resource management is directed to attracting, retaining, motivating and utilising labour. A given work process can be successful or unsuccessful – given the same conditions – depending on who performs it. Therefore, human resource management related tasks require special attention when enterprises are planned, established and operated. On analysing the responsibilities of human resource management, I have found that the functions and responsibilities of human resource have low or medium importance in the operation of economic organisations today. Regarding the future, top managers have expressed higher expectations of human resource management responsibilities in all areas and they consider individual functions to be more important. The establishment and operation of a human resource information system has been presented as the most important need for change. Correlation analyses have proved that the higher the sales revenues of a company, the higher the development of human resources is regarded by its manager, and the same holds for training, career support and a proper establishment and continuous evaluation of job profiles.

scholarly journals STARTUP AS A NEW CONTENT IN ENTREPRENEURSHIP

2020 ◽  
pp. 26-32
Author(s):  
I. Mazur
Keyword(s):  
Global Economy ◽  
New Product ◽  
Entrepreneurial Activity ◽  
Short Term ◽  
New Business ◽  
History Of ◽  
Characteristic Features ◽  
Business Entities ◽  
Theoretical Foundations ◽  
Modern Technologies

The article studies theoretical foundations for the essence of entrepreneurship and entrepreneur; specifics in defining the concept of “entrepreneur” by representatives of economic schools; four stages of formation of the theories of entrepreneurship, where the characteristic features of the entrepreneur that changed under the influence of socio-economic development (external environment) are analyzed. Based on the economic characteristics of changes in the development of macro and micro levels, the emergence of new types of entrepreneurial activity – startups – is justified; a startup is defined as a fast-growing entity of small innovative entrepreneurship with a short-term history of operations, which operates in conditions of uncertainty and aims to create a fundamentally new product to meet the specific needs of consumers. The logic of forming of the concept of entrepreneur-startupper in the structural scheme is substantiated; the characteristic of a startuper as a peculiar combination of transformed traits of an entrepreneur in accordance to the stages of development of the theory of entrepreneurship is given; the characteristic features of the startupper are revealed; the peculiarities of the functioning of startups in Ukraine are analyzed. The characteristic of the special features of the startup entrepreneur is offered; further study of theories of entrepreneurship in accordance to the trends of the global economy under uncertainty, as well as the study of the features of development and functioning of new business entities – startups as a solution for unmet consumer needs and how to use modern technologies to create a new product, are justified.

scholarly journals Business splitting: compliance with the principle of tax certainty in law enforcement practice

2020 ◽  
Vol 4 (2) ◽  
pp. 41-48
Author(s):  
Karina A. Ponomareva
Keyword(s):  
Tax Evasion ◽  
Legal Consciousness ◽  
Splitting Scheme ◽  
Judicial Practice ◽  
Legal Method ◽  
New Business ◽  
Scope Of Application ◽  
Tax Benefits ◽  
Business Entities ◽  
Definition Of

The subject. The problems of business splitting, when several new business entities are created on the basis of an existing organization in order to maintain a preferential special tax regime, are considered in the article. The aim of this paper is to find out criteria of unjustified tax benefit in the cases concerning business splitting. The methodology. The author uses methods of theoretical analysis, particularly the theory of integrative legal consciousness, as well as legal methods, including formal legal method and analysis of recent judicial practice. The main results, scope of application. The problems of assessing the circumstances of cases involving the application of a business splitting scheme by the taxpayer are inextricably linked to the assessment of the validity of the tax benefit. According to the author, splitting schemes should not be considered as tax evasion, but as an abuse of law. In addition, in order to substantiate the conclusion that a taxpayer has applied a business splitting scheme, the tax authority must have evidence that will indicate that the taxpayer has committed deliberate concerted actions together with persons under its control, aimed not so much at dividing the business as at obtaining an unjustified tax benefit as a result of using such a scheme. Judicial practice is quite ambiguous. Conclusions. The author comes to the conclusion that еhe key concept subject to criticism is the blurred criteria for obtaining tax benefits for taxpayers and the definition of the edge when it passes into the category of unjustified tax benefit.

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 The State Regulation of the Hotel and Restaurant Business in the Context of the COVID-19 Pandemic

2021 ◽  
Vol 5 (520) ◽  
pp. 241-245
Author(s):  
V. О. Martynenko ◽  
Keyword(s):  
Negative Impact ◽  
State Regulation ◽  
The State ◽  
Entrepreneurial Activity ◽  
State Support ◽  
Public Authorities ◽  
Difficult Situation ◽  
The Social ◽  
Business Entities ◽  
Further Development

The axiom of present is that Ukraine has a very difficult situation in the sphere of hotel and restaurant business caused by the COVID-19 pandemic. This situation has developed not only due to the underdevelopment of this sphere, also because of the significant shortcomings in the system of the State regulation of entrepreneurial activity in the pandemic, which makes this issue a topical scientific problem. The publication is aimed at analyzing the extant status of operation of the hotel and restaurant business under quarantine restrictions, as well as developing proposals for providing the State support to business entities in order to minimize losses during the COVID-19 pandemic. Theoretical and methodological grounds of research are the basic principles of development of hotel and restaurant business in a crisis, scientific works of Ukrainian scholars. The following methods were used in the course of the research: logical-juristic (to analyze the legislation of Ukraine on measures of the State support for business entities in connection with the COVID-19 pandemic); systematization (defining forms of the State aid); hypotheses and assumptions (in the preparation of proposals for further regulation of the provision of the State support to the hotel and restaurant business). As a result of the research, it is determined that the introduced support measures on the part of the State allowed to reduce the negative impact of the COVID-19 pandemic on the hotel and restaurant sector for the short-term period only. Renewal and further development of this sphere is impossible without the introduction of new approaches to the relations between the State and business, which have established determined in Ukrainian society, without increasing the social consciousness of business and increasing the level of its contact with public authorities. To achieve this goal, it is necessary to improve the system of adjustment of efforts of the State authorities, local self-government bodies and business entities in this sphere.

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