ACCOUNTING PROVISION OF JUSTIFICATION OF COSTS OF HOP GROWING WITH ITS STATE SUPPORTING (ON THE EXAMPLE OF THE CHUVASH REPUBLIC)

The modern hop-growing industry occupies a small share in the structure of domestic agricultural production. However, being the main supplier of hops, as the most important agricultural raw material for many sectors of the economy, it has been on the rise in recent years and is increasing production volumes every year. This is largely facilitated by financial government support in terms of reimbursement of current and capital costs associated with the establishment of hops and the cultivation of hops. The purpose of the study is to consider the main theoretical and methodological aspects of organizing production accounting, which will provide unified approaches to justifying costs for filing applications by hop farms for government subsidies. As a result of the analysis, it turned out that there is no updated regulatory framework for accounting for the reflection of costs in hop-growing farms, including the basic industry standard “Hop-growing. Terms and definitions ”, and in the very mechanism for issuing state subsidies, the question of the structure and content of the information carrier about the costs incurred has not been finally worked out. A small number of international and Russian studies to determine the essential characteristics of hops as a biological asset have a negative impact on the construction of the accounting process. Consideration of the theory and study of the practice of organizing the accounting of costs in hop farms made it possible to update the accounting procedures for the main agro-technological stages in accordance with the current regulatory documents in this area and to put forward the thesis on the need to use 1 ton of alpha-acid as a calculating unit and a universal meter when making calculations with counterparties

Economic, physical and psychological violence in Chile

This article argues that present day expansion of capital in Chile is based on the horrendous human rights violations that took place particularly after the 9/11/73 coup d’état. The coup in Chile demonstrates the owners of capital (national or international) have not and will not hesitate to use extreme violence to impose a model of development designed to meet capital needs: maximum profits. In the same manner that capital is indifferent to the consequences of the physical and psychological trauma it brings to humans, it is also indifferent to the environmental destruction it leaves in its path. This article illustrates how the system established by the dictatorship facilitates the exploitation of the labour force and the pillage of Chile's natural resources by national and multinational corporations, today. This also explains the increasing concentration of economic power and wealth in areas such as banking, insurance and the forest industry to name a few. In the case of the forest industry, the state subsidies to this sector, and the resistance of the Mapuche people, are noted. Most of the forest land is in Mapuche territory. The roots of the Mapuche struggle are the same to that of many indigenous peoples around the world: the defense of their territory and culture. As well, other social sectors in Chile are increasingly resisting capital attacks on their physical and social well being. For example, like the Mapuche, students, artisan fishermen are increasingly resisting capital. They are facing the same response from the current government.

Diversity and Variation in Assisted Living Care, Nationally and Over Time

Assisted living is generally understood to offer a greater degree of privacy and independence than a nursing home; most residents pay privately, with some receiving support from state subsidies and Medicaid; regulation and oversight are the purview of state agencies. Within these broad parameters, however, one assisted living community may look quite different from another across the country, or down the street, in its resident population and the regulations that govern its operating license. The purpose of this symposium is to explore that variation. The papers leverage an in-depth review of changes in assisted-living regulation from 2007 to 2019 and a methodology to identify Medicare beneficiaries in assisted living using ZIP codes. To set the stage, the first paper examines variation across assisted living licenses to identify six regulatory types and compare their populations’ characteristics and health-care use. The second paper analyzes trends over time in the clinical acuity of assisted living residents associated with changes in nursing home populations. The third paper investigates racial disparities in assisted living associated with memory-care designations and proportions of Medicaid recipients. The fourth investigates how regulation of hospice providers in assisted living affect end-of-life care and place of death. The final paper describes requirements related to care for the residents with mental illness in seven states. The symposium concludes with an expert in long-term care disparities and quality discussing the implications for policymakers, providers, and the population needing long-term care in assisted living.

Adoption of large-scale medical equipment: the impact of competition in the German inpatient sector

The availability of large-scale medical equipment such as computed tomography (CT), magnet resonance imaging (MRI) and positron emission tomography (PET) scanners has increased rapidly worldwide over the last decades. Among OECD countries, Germany ranks high according to the number of imaging technologies and their applications per inhabitant. In contrast to other countries, there is no active governmental planning of large-scale medical equipment. We therefore investigated whether and how the adoption and distribution of CT, MRI and PET scanners in the German inpatient sector is subject to competition. Using a linear-probability model, we additionally examined the impact of regional, hospital- and population-based factors. In summary, our results indicate that the adoption rate by hospital sites decreases with the number of other sites being already equipped with the respective device and their proximity. However, the effect presumably depends on the technologies’ stage within the diffusion process. No influence regarding the amount of state subsidies could be identified. Furthermore, hospital size and university status strongly affect the adoption.

Development of irrigation based on various business payment systems

As the result of the changes that took place in the Russian economy in the 90s, interfarm reclamation systems remained in state ownership, and reclamation lands and intra-farm irrigation systems were transferred to private ownership. For fixed assets managed by budget organizations that pump water for irrigation, depreciation deductions are not provided by the current legislation, and state subsidies cover only a small part of the necessary restoration work. The study uses international practices in the field of paid water use in irrigated agriculture, the regulatory and methodological framework adopted on the territory of the Russian Federation, data received from regional state organizations for land reclamation and agriculture, materials, data from Russian Federal State Statistics Service and the Ministry of Agriculture of the Russian Federation, the work of Russian and foreign scientists and practitioners. The article explains the pricing of water supply for irrigation, creation of funds (financial resources) in the accounts of plumbing organizations to update their fixed assets, upgrading irrigation systems, having the physical deterioration of more than 70%.

The New Investment Cycle: Current Finance Mechanisms of Power Engineering Development

The article provides the analysis of current finance mechanisms of developing power systems in the context of acute necessity to start a new investment cycle. It draws a conclusion that state policy in the field of power engineering cannot foster the development of such mechanisms of its financing as state subsidies on purchase and installation of equipment, contracts on buying electricity and power-service contracts. The analysis of extra opportunities of raising investment showed expediency of developing green mechanisms of financing power engineering in Russia and motivating power companies to conduct IPO. The authors put forward recommendations aimed at attaining the acute objective to develop and implement key initiatives promoting the start of a new investment cycle in order to raise funds for modernizing the existing power projects and opening new ones in accordance with higher ecological requirements. For example, to stimulate the growth of Russian companies' IPO and realize the investment potential of the Russian stock market the Central Bank of the Russian Federation and the Ministry of Economic Development study the possibility to introduce new tax preferences for investors and companies entering the market, which could ensure institutional support for investors and issuers.

Legislative and administrative activity of anti-Soviet governments in the sphere of industry and transport during the Russian Civil War

The subject of this research is the legal and economic aspects of regulating the economy and transport in municipalities of “white” Russia during the civil war. The article reveals the key provisions of the legislative and administrative practice of white governments in these economic sectors. The relevance and novelty of this article is substantiated by the remaining gap within the historical-legal science on the topic at hand. Analysis is conducted on the failure of attempts of state regulation of the indicated economic sectors in the conditions of economic ruin using the economic methods and transition towards rigid administration, which did not bring expected results in establishing the work of industry and transport. The following conclusions are formulated: 1. The legal policy and administrative activity of the white governments consisted in restoration of rights of the former business owners and reviving the declined industry and transport on a market basis.                                                            2. Since the majority of private enterprises did not have the necessary circulating assets, the government was forced to transfer them to the state administration and finance them.   3. The transition from market-based methods of industrial and transport management towards imperative administration led to the formation of unproductive quasi-market relations and state management quasi-ownership.   3. The work of cooperatives, which did not require state subsidies and largely provided the army with the essentials, did not receive due state support, since most of the government orders were delivered by the military-industrial complex, although cooperative products were cheaper.   4. Subordination of transport operations to military needs led to the disruption of commercial transportation, which caused standstill or shutdown of many businesses. An important factor of economic collapse consisted in bureaucratic hurdles and corruption within the government apparatus of “white” Russia.

Cracking Painting

This chapter addresses artist-squatters in the Netherlands, particularly the group of neo-expressionist painters known as De Nieuwe Wilden (The New Wild Ones). Although art schools around the country became important meeting places for artists during the late ’70s and early ’80s, rebellious young artists often dropped out or broke off from the more traditional curricula offered at these institutions in favor of pursuing collective DIY projects, such as starting their own bands and developing their own music/art venues in squatted spaces. Squatter venues like W139, Aorta, and V2_ focused on media art, performances, and anarchic exhibitions. At the time, artists in the Netherlands benefited from generous state subsidies and social benefits.

Marketing Development Strategies in the Medical Field

The reduction of state subsidies, the control of expenditures by insurance companies, the introduction of ethical standards in medicine by health care institutions have increased the demand for additional investment. One of the important factors for increasing the competitiveness of private medical institutions and the sustainability of its activities is the formation of a marketing complex. In order to popularize the services of medical institutions, the main tools of the marketing communication system are used: advertising, public relations and so-called Synthetic means. Medical marketing cannot be considered as just developing good services and delivering it to customers. Medical facilities should also establish close links with existing and future clients. Marketing activities should ensure the creation of new medical services and the development of existing medical services. It is important to increase the role of the state in regulating the medical market in order to promote healthy competition among suppliers and the unwavering improvement of the quality of medical services.