Development of Takaful in the Russian insurance system

Subject. We consider the specifics and trends in takaful development in the conditions of the modern Russian insurance market. Objectives. The aim is to show the possibilities of takaful in the Russian insurance system, provide a brief analysis of limitations, problems and prospects for its functioning Methods. The study rests on analysis, comparison, induction and deduction, logical method, and others. Results. The need for the development of takaful in our country resulted from the fact that there is an increase in the number of Muslims, making up more than 20 percent of the population. This is indicative of prospects for growth. Furthermore, a positive trend contributing to the development of takaful is the significant volume of the property and personal insurance market in Russia, as these types of insurance are implemented in takaful in accordance with Sharia, or Islamic law. The findings can be useful for ministries and departments, management of insurance organizations and development institutions, investment, microfinance, leasing and consulting companies, financial and industrial groups, and large banks interested in providing insurance services and attracting or placing capital in accordance with Islamic financial principles. Conclusions. Thanks to takaful, the individuals of the Islamic faith have the opportunity to meet such financial needs as insurance, thereby complementing the insurance market as a whole.

Influence of the COVID-19 pandemic on the concentration of aerosols observed over the Brazilian territory

Due to the emergence of a new variant of viruses belonging to the family of coronaviruses, SARS-CoV-2, or COVID-19, still unknown to the scientific community and with great power of contagion and dissemination, several countries around the world have been forced to adopt measures of social restrictions, such as lockdown. As a result of the reduction in the circulation of people and transport, as well as in industrial activities, improvements in air quality were observed in several countries. Thus, with the objective of verifying the influence of the pandemic on the concentration of aerosols in the Brazilian atmosphere, this study carried out a bibliographic survey on the subject, and generated monthly maps of aerosol concentration in Brazil, in the years 2019 and 2020, for comparative purposes. As a result, it was observed that the restriction measures adopted had a positive effect on air quality, mainly in the South and Southeast regions of the country, where the largest population concentrations, vehicle fleets and industrial groups are located. In contrast, higher rates of aerosols were observed in the Brazilian Amazon, coinciding with the period of and occurrence of fires in this region related to slash-and-burn agriculture, which may explain the fact. Air pollution, as well as the accumulation of particles resulting from forest fires, aggravates the occurrence of respiratory problems, which can lead to more people being hospitalized, compromising the capacity of health systems.

Practical aspects and prospects for formation of financial and industrial groups in Uzbekistan

This article examines the conditions for the formation of financial and industrial groups in Uzbekistan and the participation of commercial banks in their activities. The purpose of the study is to formulate recommendations for creating the necessary conditions for the formation and organization of the activities of financial and industrial groups. The authors used the following research methods: grouping, abstraction, comparative analysis, structural analysis, and scientific forecasting. This article also describes the role of financial and industrial groups in the development of the economy and assesses the possibility of creating financial and industrial groups with the participation of commercial banks. In addition, the features and prospects for the creation of financial and industrial groups in Uzbekistan have been identified. The authors conclude that there are the following grounds for the formation of financial and industrial groups with the participation of commercial banks in Uzbekistan: the volume of commercial bank loans allocated to the real sector of the economy is increasing, there is a great need for financial resources to modernize production, as well as technical and technological re-equipment of enterprises. The formation of financial and industrial groups in the national economy will lead to the sustainable development of the industrial sector, ensuring the stability of the financial and banking system and increasing the competitiveness of the national economy.

Geopolitical and Economic Backgrounds for Japan’s Participation in International Associations at the Present Stage

Japan is one of the undisputed economic leaders in the Asia-Pacific region, despite the fact that in a number of macroeconomic indicators (for example, in nominal GDP) it gave the primacy to China in the late 2000s. Nevertheless, the positions of Japanese financial and industrial groups in the automotive and shipbuilding sectors, information technology, telecommunications systems, and power equipment manufacturing are still strong in the world markets. Tokyo also feels confident in the international political space - most regional problems are solved with the active participation of Japan. Accordingly, the Japanese government has all the possibilities to conduct a clear and consistent foreign policy with a maximum consideration for its own interests, as well as it has opportunities to attract a wide range of overseas partners to mutually beneficial cooperation within the framework of multilateral agreements. However, nowadays in the Asia-Pacific markets, Japanese corporations face increasing competition from Chinese and South Korean companies, which forces Japan to take into account new geopolitical situations and strive to softly promote its vision of regional development. The purpose of the study is to analyze Japans approaches to participation in current international associations and to assess the overall impact of these approaches on the geopolitical and economic space of the Asia-Pacific region. The research methodology is based on the apparatus of social sciences (comparative analysis, content analysis, economic and statistical analysis, synthesis, historical and logical methods), and is supplemented by a systematic approach to the research topic through the search and interpretation of the appropriate information.

Eksistensi: Strategi Pengelolaan Industri Kerajinan Keramik Borneo Lentera Prima Singkawang

Industri kerajinan keramik Borneo Lentera Prima merupakan pusat industri yang menaungi kelompok perajin di bidang keramik yang ada di daerah Singkawang. Industri ini merupakan tempat produksi barang keramik yang masih aktif dari beberapa kelompok industri lainnya. Kelompok industri kerajinan ini dapat bertahan dan mengembangkan diri. Hal itu didasari adanya sistem manajemen yang terkelola dengan baik, sehingga tetap bisa mempertahankan eksistensinya dalam dunia industri secara kreatif dan inovatif. Adapun tujuan dari kegiatan penelitian ini meliputi, konsep eksistensi yang dikembangkan dalam pengelolaan industri keramik Borneo Lentera Prima di Singkawang, dengan memperhatikan strategi pengelolaan pekerja, bentuk produk, dan strategi pemasaran. Metode yang digunakan dalam penelitian ini yaitu pendekatan interdisiplin dengan metode kualitatif studi kasus, dengan didukung beberapa disiplin ilmu seperti sosial budaya dan manajemen. Proses pengumpulan data diperoleh dari lapangan dengan cara pengamatan, wawancara, dan dokumentasi terkait serta relevan. Proses eksistensi yang dilakukan oleh manajemen industri kerajinan keramik Borneo Lentera Prima Singkawang meliputi sistem upah kerja yang sesuai, sehingga dapat membuat setiap perajin memiliki pendapatan yang sesuai dengan kebutuhan ekonomi. Tahapan eksistensi lainnya meliputi bentuk yang khas sebagai identitas budaya, sehingga memiliki daya tarik bagi pasar, namun dalam pencapaian keberhasilan dalam penjualan, manajemen melakukan strategi pemasaran yang meliputi sasaran, kebutuhan, keunggulan, dan pembaharuan. Existence: Management Strategy the Industry Craft Ceramic Borneo Lentera Prima Singkawang ABSTRACT The Borneo Lentera Prima ceramic handicraft industry is an industrial centre that houses a group of craftsmen in the ceramic field in the Singkawang area. This industry is a production place for ceramic goods, which is still active from several other industrial groups. This handicraft industry group can survive and develop itself. This is based on the existence of a management system that is well managed so that it can maintain its existence in the industrial world, creatively and innovatively. This research activity includes the concept of existence developed in managing the Borneo Lentera Prima ceramic industry in Singkawang by paying attention to worker-management strategies, product forms, and marketing strategies. The method used in this research is an interdisciplinary approach with a qualitative case study method, supported by several disciplines such as socio-culture, management. The data collection process was obtained from the field through observation, interviews, and related and relevant documents. The existing process carried out by the management of the Borneo Lentera Prima Singkawang ceramic craft industry includes an appropriate wage system to make every artisan have an income according to economic needs. Other stages of existence include a distinctive form as a cultural identity. It has an appeal to the market, but in achieving success in sales management, it undertakes a marketing strategy that includes goals, needs, excellence, and renewal.

FORJANDO A POLÍTICA AUTOMOTIVA BRASILEIRA: INCUMBENTES E DESAFIANTES NA CONSTRUÇÃO DO PROGRAMA INOVAR-AUTOFORGING BRAZILIAN AUTOMOTIVE POLICY: INCUMBENTS AND CHALLENGERS IN THE CONSTRUCTION OF THE INOVAR-AUTO PROGRAM

O artigo analisa a construção do Programa Inovar-Auto, política industrial brasileira cunhada com o propósito de incrementar os investimentos em pesquisa, desenvolvimento e engenharia na indústria automotiva. A discussão tem como finalidade contribuir para demarcar as estratégias corporativas dos grupos automobilísticos, indicando como as políticas industriais para o setor são moldadas sob medida, a fim de proteger os interesses das empresas há mais tempo em atuação no Brasil. O Inovar-Auto, por hipótese, resulta de processos sociais responsáveis por estruturar as relações entre organizações incumbentes e desafiantes em disputa no mercado automotivo. Em outros termos, o seu surgimento se deve à queda de preços decorrente da entrada de firmas desafiantes no mercado nacional, e da resposta dada pelas firmas incumbentes ao aumento da competição através do reforço de regras, leis de proteção e demais formas de poder capazes de impedir qualquer movimento de transformação dessa ordem econômica e social.AbstractThis paper analyses the construction of the Inovar-Auto programme, a Brazilian industrial policy devised with the goal of boosting investment in research, development and engineering in the automotive industry. The purpose of this discussion is that of contributing to define the corporate strategies of industrial groups in the automotive industry, showing how the industrial policies for the sector are carved out to measure, in order to protect the interests of those companies that have been in Brazil the longest. Inovar-Auto could possibly have resulted from social processes responsible for structuring the relationships between incumbent organisations and challengers within the automotive market. In other words, its appearance is due to the fall in prices resulting from the entry of new challengers onto the national market, and the response given by the incumbent companies to the increased competition, through reinforcement of rules, laws for protection, and other ways of being able to prevent any movement for the transformation of the economic and social order.

TRANSFORMAÇÕES RECENTES NA CADEIA PRODUTIVA DO LEITE NA REGIÃO DE IMPERATRIZ E O PROCESSO DE ADOÇÃO DE INOVAÇÕES POR PRODUTORES DE LEITE E QUEIJORECENT TRANSFORMATIONS IN THE PRODUCTION CHAIN OF MILK IN THE IMPERATRIZ REGION AND THE MILK AND CHEESE PRODUCERS' PROCESS OF ADOPTING INNOVATIONS

Este artigo analisa algumas transformações que vêm ocorrendo na cadeia produtiva do leite no Maranhão, a partir de dois níveis da relação entre produtores de leite e laticínios e da inserção desses laticínios no mercado nacional de produtos lácteos. A pesquisa foi realizada na região de Imperatriz, que concentra a maior bacia leiteira do estado do Maranhão e o maior número de laticínios do estado. Os dados utilizados para a análise, envolvem entrevistas feitas com dirigentes de laticínios, bem como informações secundárias levantadas no Censo Agropecuário de 2017 (IBGE) e nas agências estatais responsáveis pelas ações de vigilância sanitária. Os resultados obtidos apontam: a) para uma modificação importante na relação entre produtores de leite e laticínios, que, a partir dos resultados obtidos pela campanha contra o leite clandestino, diminui a participação dos laticínios informais – as chamadas “queijeiras” – na cadeia produtiva, o que significou o de uma convenção de qualidade de tipo industrial (BOISARD; LETABLIER, 1987) no processo de produção, coleta e beneficiamento do leite; e b) para a identificação de um processo de aprimoramento (upgrading) da indústria de laticínio regional, com o desenvolvimento de novos produtos e ampliação da capacidade produtiva.AbstractThis paper analyses the construction of the Inovar-Auto programme, a Brazilian industrial policy devised with the goal of boosting investment in research, development and engineering in the automotive industry. The purpose of this discussion is that of contributing to define the corporate strategies of industrial groups in the automotive industry, showing how the industrial policies for the sector are carved out to measure, in order to protect the interests of those companies that have been in Brazil the longest. Inovar-Auto could possibly have resulted from social processes responsible for structuring the relationships between incumbent organisations and challengers within the automotive market. In other words, its appearance is due to the fall in prices resulting from the entry of new challengers onto the national market, and the response given by the incumbent companies to the increased competition, through reinforcement of rules, laws for protection, and other ways of being able to prevent any movement for the transformation of the economic and social order.

FORMS OF SPATIAL ORGANIZATION OF ECONOMY: TYPOLOGY AND FEATURES OF DEVELOPMENT (UKRAINIAN CONTEXT)

The aim of the article is to substantiate the typology of forms of spatial organization of the economy on the basis of a process approach and to clarify the features of their development in the context of Ukrainian realities and global trends in social development. There are four types of forms of spatial organization of the economy - based on the processes of business, innovation and foreign economic activity and agglomeration of production. Their subtypes are noted: by composition of branches (branch, interbranch, multidisciplinary), by character of connections (horizontal, vertical and mixed types), by organizational status (organizationally decorated and organizationally not decorated), by configuration (point, network, planar), by spatial distribution (local, regional, national, international). Forms of spatial organization of the economy of all types are considered, in particular on the basis of processes: business activity - enterprises, business incubators, corporations, financial-industrial groups, business networks, poles of competitiveness, regions with high competitive status; agglomerations of production - universal enterprises and plants, industrial areas, industrial districts, clusters, territorial production complexes, growth poles, development axes, economic areas; innovation activity - startups, innovative business incubators, concerns and parks, technopolises, innovation networks and clusters, smart cities, C-regions; foreign economic activity - joint ventures, transnational corporations, global networks, international clusters, world (global) cities, free (special) economic zones, globalized regions. Peculiarities of creation, functioning and development of forms of spatial organization of economy in the conditions of Ukraine are determined. It is noted that the proposed typology opens additional opportunities for clustering, innovation and transnationalization of the Ukrainian economy.

Pengembangan Model Efektifitas Kebijakan Ekonomi Berbasis Tax Amnesty untuk Meningkatkan Kepatuhan Wajib Pajak di Indonesia

ABSTRACT The purpose of this study is to analyze and investigate the implementation of tax amnesty, and to develop a tax amnesty effectiveness model to improve corporate taxpayer compliance. The sample is 639 companies listed on the Indonesia Stock Exchange and divided into 9 industrial groups. The type of data used is secondary data. Tax amnesty data is obtained from information on the implementation of PSAK 70 in the notes to the financial statements and the presentation of tax payable due to tax amnesty in the statement of financial position. This shows that there is still a gap in the participation status of the tax amnesty program based on the industrial sector and sub-sector. This is supported by the observation of participation status, where the overall level of participation in the tax amnesty program only shows 35.1% and those who have not participated are 64.9%. These findings indicate that there is a potential tax revenue of 64.9% from the tax amnesty policy. Based on the research results, the tax amnesty policy is still needed based on the research results that the tax potential for the policy is more than 50%. ABSTRAK Tujuan penelitian ini adalah melakukan analisis dan menginvestigasi implementasi tax amnesty, dan mengembangkan model efektifitas tax amnesty untuk meningkatkan kepatuhan wajib pajak badan. Sampel adalah 639 perusahaan yang terdaftar di Bursa Efek Indonesia dan terbagi dalam 9 kelompok industri Jenis data yang digunakan adalah data sekunder. Data tax amnesty diperoleh dari informasi implementasi PSAK 70 pada catatan atas laporan keuangan dan penyajian utang pajak akibat tax amnesty di laporan posisi keuangan. Hal ini menunjukkan bahwa masih ada kesenjangan/perbedaan status partisipasi program tax amnesty berdasarkan sektor maupun subsektor industri. Hal ini terdukung observasi status partisipasi dimana secara keseluruhan tingkat partisipasi pprogram tax amnesty baru menunjukkan 35,1% dan yang belum berpartisipasi sebanyak 64,9%. Temuan ini menunjukkan bahwa terdapat potensi penerimaan pajak sebesar 64,9% dari kebijakan tax amnesty. Berdasarkan hasil penelitian, kebijakan tax amnesty masih diperlukan didasarkan pada hasil penelitian bahwa potensi pajak untuk kebijkan tersebut lebih dari 50%. JEL Classification : H26, H32

Pengembangan Model Efektifitas Kebijakan Ekonomi Berbasis Tax Amnesty untuk Meningkatkan Kepatuhan Wajib Pajak di Indonesia

ABSTRACT The purpose of this study is to analyze and investigate the implementation of tax amnesty, and to develop a tax amnesty effectiveness model to improve corporate taxpayer compliance. The sample is 639 companies listed on the Indonesia Stock Exchange and divided into 9 industrial groups. The type of data used is secondary data. Tax amnesty data is obtained from information on the implementation of PSAK 70 in the notes to the financial statements and the presentation of tax payable due to tax amnesty in the statement of financial position. This shows that there is still a gap in the participation status of the tax amnesty program based on the industrial sector and sub-sector. This is supported by the observation of participation status, where the overall level of participation in the tax amnesty program only shows 35.1% and those who have not participated are 64.9%. These findings indicate that there is a potential tax revenue of 64.9% from the tax amnesty policy. Based on the research results, the tax amnesty policy is still needed based on the research results that the tax potential for the policy is more than 50%. ABSTRAK Tujuan penelitian ini adalah melakukan analisis dan menginvestigasi implementasi tax amnesty, dan mengembangkan model efektifitas tax amnesty untuk meningkatkan kepatuhan wajib pajak badan. Sampel adalah 639 perusahaan yang terdaftar di Bursa Efek Indonesia dan terbagi dalam 9 kelompok industri Jenis data yang digunakan adalah data sekunder. Data tax amnesty diperoleh dari informasi implementasi PSAK 70 pada catatan atas laporan keuangan dan penyajian utang pajak akibat tax amnesty di laporan posisi keuangan. Hal ini menunjukkan bahwa masih ada kesenjangan/perbedaan status partisipasi program tax amnesty berdasarkan sektor maupun subsektor industri. Hal ini terdukung observasi status partisipasi dimana secara keseluruhan tingkat partisipasi pprogram tax amnesty baru menunjukkan 35,1% dan yang belum berpartisipasi sebanyak 64,9%. Temuan ini menunjukkan bahwa terdapat potensi penerimaan pajak sebesar 64,9% dari kebijakan tax amnesty. Berdasarkan hasil penelitian, kebijakan tax amnesty masih diperlukan didasarkan pada hasil penelitian bahwa potensi pajak untuk kebijkan tersebut lebih dari 50%. JEL Classification : H26, H32