Accounting support for justification of hop production costs under government granting

As one of the leading segments of modern agriculture in the Russian Federation, the hop production is currently on the rise and upscales its activities every year. This is largely facilitated by strong financial government support. The purpose of this study is to examine the main theoretical and methodological aspects of organizing the appropriate production accounting to provide the common approaches to cost justification while filing of applications by hop farms for grants. To reveal the main scientific provisions, such techniques and methods as observation, induction and deduction, analysis and synthesis, observation, comparison and other were used. The findings of the study point to the fact that no updated regulatory framework for accounting of costs in hop farms is available, and the issue of the structure and content of the incurred cost information carrier has not been completely elaborated within the government grant issuing mechanism. A small number of international and Russian studies to determine the essential characteristics of hops as a biological asset has a negative impact on the arrangement of the accounting process. The article suggests the methodology for organizing cost accounting by the main agro-technological stages of hop management and cultivation.

A Hand to Mouth Existence: Hurdles Emanating from the COVID 19 Pandemic for Women Survivalist Entrepreneurs in Johannesburg, South Africa

There are many women survivalist entrepreneurs in South Africa, many of whom work in the informal sector. The emergence of theCOVID-19 pandemic has a devastating effect on their entrepreneurial projects. While both the public and private sectors have initiated various measures to ease the blow, obstacles continue to confront them. This study sought to examine the challenges faced by women survivalist entrepreneurs in South Africa’s Johannesburg metropolitan area. The researchers gathered qualitative data using a qualitative research approach by conducting semi-structured face-to-face interviews. The data was analysed using thematic analyses. The themes that emerged from the findings include; a lack of capital for reinvestment, no government grant support, a decline in the demand for products by the market, rotting agricultural produce or stock, a battle for strategic selling points and numerous confrontations with police as a result of not meeting the regulatory rules relating to COVID-19. The present research provides theoretical implications for academics in entrepreneurship by enhancing the understanding of the hurdles that these entrepreneurs have experienced because of COVID-19. On the practitioners’ side, this work offers avenues for women survivalist entrepreneurs to improve their entrepreneurial ventures and eventually eliminate the challenges they face when running their ventures. This study also offers policy implications. For example, existing government policies can be amended to make the working conditions of women survivalist entrepreneurs better or make the rules under which they operate simpler. This study contributes to entrepreneurship literature by uncovering the difficulties faced by women survivalist entrepreneurs due to the COVID-19 pandemic. It will assist other scholars in further developing this research field. As such, this research is important for women survivalist entrepreneurs because most of them endeavour to enhance entrepreneurial performance for the betterment of their lives. Governments may also use the study to develop interventions aimed at facilitating the growth and development of women survivalist entrepreneurs.

National priorities and national projects in the housing sector of modern Russia

The article is devoted to the analysis of implementation efficiency of the housing policy in Russia as the mostimportant direction of the state economic policy. It is noted that all countries rec-ognize the importance of housingsecurity for the health of the nation and economic growth. The studies have shown that problems of housingdevelopment, including the availability and ade-quacy of housing are among the national priorities in the stateeconomic policy and are imple-mented throughout a system of strategic documents and national projects thatdefine goals, ob-jectives, directions and target indicators of the state housing policy. The article shows a system oftarget indicators for the development of the housing sector, which allow us to assess the effec-tiveness of housingpolicy in Russia. The most important indicators are the volume of housing construction and the average housingavailability. Based on the official statistical data of the Federal State Statistics Service (Rosstat) and the Bankof Russia, the analysis of the dynamics of housing construction development is carried out and the main trendsin housing construction were identified, such as: increased spatial heterogeneity in the distribution of housinginvest-ments, a decrease in the volume of housing construction, an increase in demand for new housing, anda deterioration in the typological structure of built housing. The article shows the impact of project financing and thereduction of mortgage rates on the housing construction dynamics. Us-ing methods of correlation-regression andfactor analysis, as well as scenario approach a forecast of achievability of the target indicators for the developmentof the housing sector in Russia is made. It is concluded that it is essential to adjust the strategic target indicatorsof housing con-struction as well as the state housing policy. Measures to improve availability and adequacy ofhousing for the Russian population are proposed. Acknowledgments. The reported research was funded by Russian Foundation for Basic Research and by theTomsk Region Government, grant No. 18-410-700013

The Staged Financing Selection Mechanism for Government to Maximize the Green Benefits of Start-Ups

In this study, we investigate the most common forms of government grant in green start-ups, which are appropriation, interest-free bank loans, and tax subsidies. These mechanisms are used to mitigate the problem of higher research costs and sunk costs of start-ups on green innovation and help venture investors better monitor the business plan, asset use, and agency cost and regularly collect information of start-ups to retain the right to terminate financing projects and improve the efficiency of them. The aim of this work is to develop a theoretical model of the agency among the government, the venture capitalists who only pursue monetary income, the strategy investors who pursue strategic objectives and monetary income, and the entrepreneur who takes into account both the influence of different forms of government grant on entrepreneur financing at a different stage and the improved monitoring process of venture investors owe to the staged capital infusion of government. The model shows that the optimal staged financing decision is given when the first target of the government is to achieve social welfare optimization and the secondary goal of maximizing green benefits. Moreover, the model explains the optimal staged financing decision of venture investors and equity stake share in different rounds. Ultimately, we find the optimal staged financing portfolios for green start-ups to acquire venture investment, reduce the staged financing uncertainty, and help the government realize a national green innovation strategy.

Clinical Significance of Circulating Tumor Cells in Unresectable Pancreatic Ductal Adenocarcinomas

Background: Circulating tumour cells (CTCs) have emerged as liquid biopsy biomarker providing non-invasive assessment of cancer progression and biology. We investigated whether longitudinal analysis of CTCs could monitor disease progression, response to chemotherapy, and survival in patients with unresectable pancreatic ductal adenocarcinoma (PDAC). Methods: CTCs were isolated using a centrifugal microfluidic disc from serially collected peripheral blood with clinical assessments. CTCs were enumerated with immunostaining against Epithelial cell adhesion molecule, Cytokeratin, Plectin-1 and CD45. Results: CTCs were detected in 92.3% of 52 patients with unresectable PDAC at the time of diagnosis. CTC numbers were not statistically different across tumour sizes, stages and metastatic sites. The absolute CTC counts after chemotherapy was inversely related to survival, and the decreased number of CTCs after the first cycle of chemotherapy was significantly associated with longer survival. Conclusions: Identifying CTCs and monitoring CTC changes after chemotherapy could be a useful prognostic marker for survivals in patients with unresectable PDACs. Funding: This work was supported by a grant from SK Chemical Research Fund of the Korean Society of Gastroenterology (Grant No.800 20130378) and a grant from Korean Gastroenterology Fund for Future Development. This study was granted by the Korean Health Technology R&D Project, Ministry of Health & Welfare funded by the Korean Government (Grant No. HI12C1845) HI12C1845), and work by Y.K.Cho was partially supported by IBS R020 D1 funded by the Korean Government. This research was supported by Collaborative Genome Program for Fostering New Post Genome industry through the National Research Foundation (NRF) funded by the Korean governnment (MSIT) (Grant No. NRF-2017M3C9A5031002), and also supported by National Research Foundation (NRF) grant funded by the Korean government (MSIT) (Grant No. 2019R1C1C1008646). Clinical Trial Registration ID #: NCT02934984

The development of agricultural business by women in the regions of Russia

Modern agriculture in the Russian Federation is characterized by the growth of entrepreneurial initiative on the part of women. In recent years, more and more Russian women have been focusing on using their entrepreneurial skills in the agro-industrial complex, agriculture, and agribusiness. Obviously, this state of affairs is due, first of all, to measures of state support for the industry by the government: grant support and the allocation of a number of subsidies in all areas of modern agribusiness. The study of regional characteristics of women's entrepreneurship in agriculture is of scientific interest. In this connection, the object of this study was the Kursk Region.

A Concretizing Research on Making Higher-Education Sustainability Count

In order to manage the worrying predicament of declining global birth rates, a majority of higher-education institutions have commenced to institute a series of diversified strategies in order to make higher-education sustainability count. The aim of this research is to present the results of a study with the goal of helping educational institutions achieve their sustainability. As a succession of quantitative and qualitative analyses and measurements, there are four valuable and contributive findings in this research. First, total tuition and miscellaneous revenues (TTMR), total university–industry cooperative revenues (TUCIR) and total grants from government (TGG) of higher-education governance (HEG) were able to directly and effectively increase higher-education sustainable value. This definitively indicates that current higher-education students and staff, as well as higher-education experts and professionals, indeed agree that the tuition and miscellaneous fees, university–industry cooperative, and government grant revenues have become the most critical determinants of university environment social governance (UESG). This is because the majority of higher-education institutions do need these revenue resources to advance a succession of environmental protections, social responsibilities, and governance performance for current higher-education institution sustainability development. Second, comprehensive scale of QS rankings (CS-QS) was the most important key determinant to evaluate the university social responsibility development (USRD), which means the majority of higher-education institutions have to pay more attention on the comprehensive scale of QS rankings (CS-QS) in order to make more sustainability count. The third finding is the number of student’s publications (NSP), which was the most crucial key determinant to assay return on investments (ROI), meaning current higher-education students, staff, experts, and professionals consent to higher-education institutions having to establish an evaluated system for student’s publications to stimulate students to publish their diversified studying outcomes in order to make students recognize their growth after taking courses in higher education. The last finding is total tuition and miscellaneous revenues (TTMR) was the most momentous key determinant to control high education governance (HEG), which means current higher-education students, staff, experts, and professionals are concerned with the various governance performances of their tuition and miscellaneous fees. As for the future direction, there are still some evaluated criteria and assessed methods to be comprehensively considered and employed for inducing in-depth conclusions and findings with higher research reliability and validity without time limitations and resource restrictions.

PENDAPATAN DAERAH TERHADAP PERTUMBUHAN EKONOMI PROPINSI DKI JAKARTA: BELANJA MODAL SEBAGAI PEMEDIASI

The objective of this research is to analyze the effect of Capital Expenditures in mediating the relationship between Regional Original Revenue and Profit Sharing Funds (Government Grant) for economic growth in DKI Jakarta Province which is measured based on the value of Gross Regional Domestic Product (GRDP) based on constant 2010 prices. Secondary data on variables comes from data on the realization of the DKI Jakarta Provincial Budget between 2013-2017. This research is a quantitative study using multiple regression analysis methods. The results of the study show that simultaneously, Local Original Income and Profit Sharing Funds have a significant effect on economic growth. Partially, only Regional Original Income has a positive effect on economic growth, whereas the Revenue Sharing Fund does not affect the economic growth of DKI Jakarta Province. The results of subsequent research indicate that Capital Expenditures do not mediate the relationship between Regional Original Revenue and Profit Sharing Funds to the economic growth of DKI Jakarta Province

ANALISIS FLYPAPER EFFECT PADA BELANJA DESA DI KABUPATEN SIAK

The flypaper effect is a economic phenomenon that suggests that a government grant to a recipient municipality increases the level of local public spending more than an increase in local income of an equivalent size. This study aims to analyze flypaper effect of village income, village fund allocation, and fund allocation on village expenditure of village in Siak Districts. Secondary data are used in this research, that is village financial report in 2015-2018. This research uses purposive sampling with sampling method according to certain criteria. This study obtained 361 villages as sample and analyzed by multiple linier regression analysis using SPSS 23.00 program. The result showed that in partial research indicates that village income has not significant influence on the village expenditure. While, village fund allocation and fund allocation have a significant effect to expenditure village. Thus this means that there has been a flypaper effect on village expenditure of village in Siak Regency