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Management of Agricultural Receipts Circulation: Foreign Experience, Realities and Prospects for Ukraine

Author(s): Lyudmyla KHROMUSHYNA,Iryna KONIEVA,Viktoriia V. TKACHENKO,Liudmyla Baidak / Language(s): English Issue: 48/2020

The purpose of the article is to summarize the problems and present the prospects for the development of Ukraine’s agricultural sector crediting based on the management of the agricultural receipts circulation as an innovative financial tool taking into account foreign practices. The research was based on the use of the dialectical method of cognition and the systematic approach to the problem of functioning and effectiveness of crediting agriculture through the agricultural receipts in Ukraine and in the world. The following general scientific methods were applied in the research: abstract-logical, monographic, generalization. The article substantiates the feasibility of using agrarian receipts, that make it possible to invest heavily in the agricultural sector, expand the circle of participants, form the chain of relations ‘creditor – agricultural producer – buyer (trader)’. The institutional peculiarities of agrarian receipts functioning determined by their commodity or financial form, legal status of participants are specified. The review and summarization of the positive experience gained by Brazil made it possible to determine the feasibility of the development of agricultural receipts in Ukraine, where the relevant normative acts were adopted at the legislative level. Determination of the peculiarities of implementing the pilot project on the agricultural receipts introduction in Ukraine allowed outlining the main problems and prospects for further functioning and management of their circulation. The article uses up-to-date information on the results of agricultural receipts implementation in Ukraine, including ‘organic’, identifies current problems and prospects for the development of agrarian receipts tools.

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Economic and Parametric Approach to the Creation and Functioning of the Advertising Project

Author(s): Yuliia M. KUZMINSKA,Tetiana O. YEVTUKHOVA,Elina O. VASYLKONOVA,Dmytro I. Bedrii / Language(s): English Issue: 48/2020

Today, development is an integral part of the life of any company, including advertising. A distinctive feature of project-oriented companies is that they implement development activities through projects and programs, as well as apply a project approach to the implementation of current production advertising activities. Speaking of advertising, one should not forget that in the event of advertising on computer networks has become commonplace. Network advertising is not inferior to television, radio, or newspaper. With us, advertising on the networks is a new thing. In this study, it is accepted that during the entire life cycle, the advertising company/business develops either along the path of progress or the path of regression (the second half of the life cycle). For example, for a multidisciplinary company, some advertising businesses, reducing the size of existing advertising businesses, restructuring, etc., i.e. measures of regressive nature, can be aimed at positive qualitative changes – for better adaptation to the market, for higher competitiveness due to faster response to changes in the environment and etc. Thus, the entire life cycle of the company is a process of development, which is provided in the form of a sequence of advertising projects and programs of development of advertising business. And today, many companies, including the advertising industry, can be identified as project-oriented.

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Ways to Improve the Competitiveness of Agricultural Production in Kazakhstan

Author(s): Kanat TIREUOV,Ukilyay KERIMOVA,Suleimen A. TUREKULOV / Language(s): English Issue: 48/2020

Kazakhstan, which occupies the 9th place in the world and the 3rd place in the territory per capita, has great potential for the development of agriculture. There are 15 ha of land per inhabitant, including 1.3 ha of arable land. In recent years, gross agricultural output has exceeded 4.0 trillion tenge. The purpose of this study is to present the current state of agricultural activity in Kazakhstan and to search for effective ways to improve the quality and profitability of products manufactured by agricultural cooperatives. Improving the competitiveness of agricultural production in Kazakhstan can be achieved in several ways. As a result of the study, we presented the following methods: preserving resources, developing infrastructure, improving quality and expanding the range of products, improving sales quality and promoting products in the domestic and foreign markets, as well as introducing innovative technologies, as an extension of cooperation and integration.

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Cross Border M&A’s in ASEAN and India: A Comparative Critique

Author(s): Avin TIWARI,Gaurav Shukla,Suesh Kumar Paney / Language(s): English Issue: 48/2020

Cross-border merger and acquisitions (hereinafter, M&A’s) have increased exponentially in Asia since the mid-1990s due to the liberalization of the economy, the deregulation of the service sector, privatization of state-owned public enterprises, and the relaxation of regulatory controls over cross-border M&A's. ASEAN economies and India are significant players in the global arena for cross-border M&A's, and thus, their importance cannot be undermined. Cross-border M&A's have distinctive implications on the socio-economic scenario of a Nation, and most importantly, it impacts substantial change in legal dimensions, involving compliance requirements, acquisition procedures, and tax liabilities.The present study is a doctrinal one; the primary objective being, a legislative frame analysis of select ASEAN countries and India with regards to cross-border M&A’s. The top five ASEAN countries, viz., Indonesia, Malaysia, the Philippines, Singapore, and Thailand were selected on account of the cross-border trade volume over the past decade. The authors applied comparative and analytical methods to pursue the research inquiry. The second objective was to ascertain the vital macro￾economic factors playing a decisive role in the outcome of cross-border M&A’s in the select region. Here the authors highlighted the relationship between certain macro-economic factors like trade openness, financial integration, increased inflation, increased GDP, etc. which positively impact M&As. The third and final objective was to analyze the trends of cross border M&A’s in the select region for the past decade, i.e. 2008 to 2018, as this period perfectly encapsulates a complete economic cycle from depression to boom alongside major legal developments in the field of cross-border M&A’s around the world. Furthermore, while undergoing the study, the authors highlighted certain risk factors in terms of competition, transaction, and people with regards to cross border M&A’s in the select region. Findings from the study indicated that ASEAN economies have little experience in framing and enforcing competition policies, hence, a suitable policy to reduce risk is the immediate need of the hour.

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Influence of Innovative Economic Model on the Development of Cattle Breeding in Kazakhstan

Author(s): Kulshara MADENOVA,Faya SHULENBAYEVA,Maira Sh. Bauer,Assiya Agumbayeva,Balym K. SAGINOVA / Language(s): English Issue: 49/2020

Meet stockbreeding makes it possible to achieve significant progress in providing food to the country as a whole and thus ensure security and reduce dependence on imports of certain types of products. In Kazakhstan, this traditionally refers to the preservation of meat stock and, as a consequence, to the consumption of meat as the main type of carbohydrate and protein. The relevance of the study is in the formation of a sustainable system that would be the basis for a long-term temporary supply of meat products. The novelty of the study is determined by the fact that the formation of a sustainable economic model that allows for the increase in the number of meat breeds is based on the ability to ensure the growth of the feed base and reduce the share of imported feed. The authors determine the possibility of using the developed model for growing feed for meat stocks for the period of standard planning in economic development. The model is based on the prediction of cost-effective feed. The authors define wheat as a reference culture. The practical significance of the study is determined by the structure and share of imports in the preparation of the feed base and the possibilities of restricting the supply of feed and ready-made food additives as the basis for ensuring food security in the country.

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Approximating Ukraine’s Laws to Those of the European Union Concerning Meat and Meat Products Cold Chain

Author(s): Kateryna O. RODIONOVA,Volodymyr Steshenko,Ivan V. YATSENKO / Language(s): English Issue: 49/2020

The main objectives of the research were such: to define the concept of cold chain as an object of legal regulation; to find out the content and features of the EU legislation on the safety and quality of meat and meat products during cold chain and its use in Ukraine; to characterize the legal bases of the current legislation of Ukraine on ensuring the safety and quality of meat and meat products during cold chain, to formulate proposals and recommendations aimed at improving the national legislation of Ukraine by approximating it to the EU legislation, which sets requirements for the safety and quality of meat and meat products throughout cold chain. To achieve the above mentioned objectives, the following methods were used: comparative legal, analytical, systemic, dialectical, generalizing, specific-search, structural-functional, semantic, methods of deduction and induction, etc.The content and features of the legal regulation of the safety and quality of meat and meat products in the current legislation of the European Union and Ukraine have been clarified.For the first time, the definition of the term 'cold chain' has been proposed by reference to it in author's editorial, which should influence its clearer scientific and practical understanding. It is determined that the temperature regimes of cold processing, storage and transportation of meat and meat products in Ukraine are regulated by a large number of legal acts, in particular: national standards of Ukraine (DSTU), technical regulations, technological instructions, rules of transportation, etc.It is found that national legal acts do not provide a systematic understanding of the particularities of cold chain legal regulation in the meat processing industry in order to ensure the safety and quality of meat and meat products.

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STRATEGIJA PAMETNE SPECIJALIZACIJE U KORELACIJI SA UPRAVLJANJEM RIZICIMA OD KATASTROFA NA KRITIČNOJ INFRASTRUKTURI – STUDIJA SLUČAJA „INZA GROUP“

Author(s): Edin Garaplija,Asad Karišik,Haris Delić / Language(s): Bosnian Issue: 1/2022

Bosnia and Herzegovina are the only country in the region of Southeast Europe that does not have a Smart Specialization Strategy adopted on its way to joining the EU family, based on the recommendations of the European Commission. Although our country, as well as the entire modern world, was exposed to a global pandemic risk which, in addition to the impact on human lives and health, left unforeseeable economic consequences, the competent institutions did not sufficiently address this extremely important strategic issue, education and innovation policies to select strategic priority areas for knowledge-based investments. The lack of attention of the state does not mean that some extremely innovative organizations have not dealt with this extremely important strategic issue. One of them is the INZA Group, which within its innovative hub, brings together research institutes and development centers for risk management in four countries in the SEE region (Bosnia and Herzegovina, Serbia, Croatia and Montenegro). A few years ago, the management of this organization realized the importance and value of smart specialization by successfully implementing several domestic and international projects. INZA Group experts, together with colleagues from academia, government institutions and the non-governmental sector, have intertwined their innovative ideas into a quadruple helix of excellence.

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UPRAVLJANJE JAVNIM TRGOVAČKIM DRUŠTVIMA U REPUBLICI HRVATSKOJ

Author(s): Krešimir Vencl,Slobodan Jamnić,Mato Pušeljić / Language(s): Croatian Issue: 1/2022

Public goods as a set of values of interest to the whole community in the Republic of Croatia are entrusted to the management of public enterprises within the wider scope of the public sector. Therefore, public enterprises operate on two opposite principles: economy (productivity) and to an appropriate extent on the principle of non-mercantilism through state participation in the contribution of costs of products and services that public enterprises place on the market. Public companies in the Croatian legal system are defined as business entities that manage state property or property owned by the Republic of Croatia. The basic legal acts that determine the management of state property are arranged according to legal force: "Law on State Property Management", "Strategy for State Property Management", "Decree on Conditions for Election and Appointment of Members of Supervisory Boards and Management Boards of Legal Interest of the Republic of Croatia" and the manner of their election” and “Decision on legal entities of special interest to the Republic of Croatia”. In addition, the Croatian state has ownership in significant business organizations, which are not considered public companies, and the care of ownership in these organizations is entrusted to government officials in the management structure of business organizations. Management is a regulatory process that defines the mission, vision and strategy of organizations, and the right to manage belongs to the owner of the property. The management structure in public enterprises that manages state property is determined by normative acts and principles of state property management.

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A Reinterpretation of Sustainability under the Sign of Conspicuous Consumption

Author(s): Ion Pohoață,Vladimir-Mihai Crupenschi,Delia-Elena Diaconașu / Language(s): English Issue: 1/2018

Sustainability is usually constructed in terms of environmental preservation or of replicating a certain output level. To challenge the status-quo, we argue that it is a matter of preserving a certain version of social order, which can only be replicated by a trickle-down pattern of conspicuous consumption enforced by the efficiency gains and productivity achievements of the given socio-economic system. We also present a different view on the relation between sustainability and time by conceiving longevity as a measure of the physical changes that the system undergoes rather than the classical acceptation of a period determined by two temporal coordinates. This allows us to propose a classification of time, distinguishing between cyclical and chronological time based on the physical changes required to create the sense of progression, in each of the two cases. We relate our theoretical propositions to anthropological, sociological and historical facts, culminating in a short exposition of the way in which sustainability has been transformed from a matter of survival to one of ever increasing consumption and expanding output.

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The Impacts of Inward and Outward FDI on Income Inequality in Turkey and Selected Turkic Republics

Author(s): Hasret Benar Balcioglu / Language(s): English Issue: 1/2018

This study investigates the effects of inward and outward FDI on income inequality in Turkey, Azerbaijan, Georgia, Kazakhstan, Kyrgyzstan, Turkmenistan and Uzbekistan. The methodology covers panel cointegration techniques and balanced panel regressions. The conclusion is that inward and outward FDI have averagely a negative impact on income inequality in the long-run period but on the other hand the short-run effect of inward and outward FDI on income inequality is positive. The conclusion is robust to using different methods for estimation, sample selection and controlling for potential outliers.

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Family Power in Governance of Family Businesses: Cases from Sri Lanka

Author(s): Ravindra Hewa Kuruppuge,Athula Ekanayake,Alexandru-Mircea Nedelea / Language(s): English Issue: 1/2018

Family businesses have been widely researched over the years. For instance, scholars attempted to distinguish family businesses over nonfamily businesses using many criteria. Although there is no commonly accepted such criteria to identify family businesses more specifically, family power has been identified as a key criterion to explain the governance of family businesses. Following qualitative research approach and undertaking four case studies this paper aims to explain the ways in which family power shapes the governance of family businesses. The existing literature suggests, among other things, that family ownership and their involvement in management contribute heavily on the governance of family businesses. The notions of agency and stewardship theories propose that family power could create positive outcomes such as minimizing agency costs between owners and managers. However, it can also form governance issues due to lack of professional management particularly when the organizations become larger. Data were gathered through interviews of directors, owner-managers, family-tied non-executive employees of the four family owned businesses, and analyzed in three interactive processes, namely data reduction, data display, and conclusion drawing and verification. The findings suggest that the ownership control influence differently on the governance of family owned businesses depending on whether the family business is single owned or multiple owned. Further, the findings also suggest that the family management plays a significant role in the governance of family owned businesses. It was revealed that the level of involvement of family members on governance vary depending on the extent that family members represent at the directorate, managerial and non-managerial levels of the family businesses.

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Today’s Issues of Insurance Businesses: Attitudes of Premium Holders, Agents and Insurance Companies with Special Reference to Lichf

Author(s): Moses Antony Rajendran,Alexandru-Mircea Nedelea / Language(s): English Issue: 1/2018

As we are all know that anything which can marketable among the human communities for the money and money related values circulation is also business. In insurance, fear of people is made as a business. Of course fear is a risk of human community. In the world there are around 228 countries are having a their own conditions to establish the nations. Among the constitutions insurance also is one among them. India is one of the leading and fast developing countries in the world. In India, there are 28 states and 7 Union territories. Every state and union territory has a huge number of populations. They populations also called customers. To do any business we need customers. So, our population is are customers which is important for the domestic goods and services economy. Thus, the attitudes of the policy holders, agents and insurance companies must be looked for the further development of the insurance business. In India, there are around 1.25 billion population is there. Everybody should get a insurance in their risk areas so that it will be and develop the economy in a moral ways. Risk or poor, need insurance. In India, rich is becoming richer and poor is going to jail. Since these kind of attitudes are there it is now showing the justice into the insurance business. We can also take the insurance systems from the developed countries and implement for our country where there is necessary. The authors aim is to identify the problem through the treaty. It is all our observation however the ideas came from also through the texts and notes. Although there are good things in the insurance business identify the problems is also research which is important to solve the problem for the further improvement. So, policy holders, agents and insurance companies attitudes must be looked to identify the problems which will help to get the suggestions and recommendations to improve the insurance business further.

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Analiza structurală utilizări-resurse, a rotației structurilor curente și a rentabilității unei companii cotate la bursă

Author(s): Bogdan Cosmin Gomoi / Language(s): Romanian Issue: 5/2022

The method of the companies’ financial diagnosis rates is aimed at a system of indicators of simple or percentage ratio type, based on factors arising either from a level of financial position/balance sheet, or from a level of financial performance/profit and loss account. The utilisations-resources structural analysis assumes a system of ratios of the type of share of various structures of use or resources in the patrimonial total. The management/rotation emphasizes a system of ratios measuring the dynamics of current patrimonial structures, stocks, trade receivables or trading exploitation debts, respectively. The cost-effectiveness is founded on a system of ratios revealing the capacity of various patrimonial structures or result structures to generate net profit. In order to develop this study, we have selected a company listed on the Bucharest Stock Exchange, due to the transparency of the information, but also to the diversity of patrimonial and result structures, namely Turism Felix SA from Băile Felix. The time horizon referred to is three consecutive financial years: 2018 and 2019, under normal conditions, and 2020, marked by a special evolution due to the COVID-19 pandemic. Therefore, we will determine and analyse the rate indicators at the static level, for each financial year, but also dynamically, by using the absolute deviations (differences) with chain base and the relative deviations (indexes) with chain base. The originality is supported by the selection of a company in hospitality industry, very sensitive to the context generated by the pandemic.

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Raportarea guvernanței corporative – o modalitate de augmentare a încrederii publice în entități

Author(s): Dorina Plescaci / Language(s): Romanian Issue: 5/2022

In the last decades, non-financial reporting has gained more and more ground in the economic area. The basic reason of this evolution is people focusing not just on the companies’ financial results, but also on the way in which they manage to create value. In this context, the corporate governance report represents an essential tool for determining the non-financial component of an entity. The main purpose of this article is presenting the importance of corporate governance reporting by companies, and the objectives are defining the corporate governance concept and the corporate governance report, describing the content of such a report, highlighting the principles and mechanisms of corporate governance, as well as its benefits and limits and its reporting, justifying the inclusion of this report in the entity’s reporting set. Analysing the proposed aspects creates a favourable framework for reflecting the importance of corporate governance in creating value for companies. At the same time, the study underlines the need to report it, in order to increase the degree of transparency of the companies’ activities, to consolidate the credibility of stakeholders, so that the researchers, students and the interested public can create their own vision on the importance of the subject.

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Impozitarea veniturilor din activități independente obținute de profesorii meditatori

Author(s): Lucian Cernuşca / Language(s): Romanian Issue: 5/2022

The provision of services by teachers in private, as tutors, fiscally fits in the category of income from independent activities, and the taxpayers who carry out these activities must authorize themselves in accordance with the legal provisions in force and to fulfil their declaratory and payment obligations. The tax that teachers who offer tutoring in private must pay to the state budget is determined by reference to the annual net income, either in real system, based on the accounting data, or according to income rules. In certain situations, there is an obligation to pay social contributions. For the amounts collected in cash or by card, the tutoring teachers are obliged to issue fiscal receipts, therefore to have a cash register with an electronic journal. Persons intending to achieve or who have already achieved individual income from the provision of services representing tutoring fall within the scope of VAT exemption.

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Challenges Being Faced by Small and Medium Enterprises in Accessing Credit Facilities in Lusaka Province, Zambia

Author(s): Vincent Masaka / Language(s): English Issue: 5/2022

The study was specifically designed to identify challenges that small and medium enterprises face in accessing credit facilities from financial and non-financial institutions in Lusaka province of Zambia. The study adopted a descriptive analytical research and, incorporating quantitative and qualitative methodologies, the study made use of data collection tools, such as questionnaires and structured interviews. The study targeted 100 SMEs from the central business district and a total number of 80 as a sample size(s). The criteria used was based on arranging SMEs in various categories, such as restaurants, saloons, barbershops, computer services and poultry farming, most SMEs are facing challenges in accessing financial support from financial institutions, such as banks and microfinance institutions, hence, explored more to find out what the challenges are and how these challenges can be mitigated to ensure that all SMEs have equal opportunities to financial services at national or provincial level. The samples will be randomly collected and will analyse data using excel and content analysis tools. The research focuses on achieving the following objectives: 1. identifying challenges that SMEs face in Lusaka when accessing financial support from financial institutions within the town, and 2. establishing ways on how these challenges can be mitigated at town level.

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The Impact of Enterprise Risk Management, Corporate Social Responsibility, and Sustainability Report on Firm Value in Banking Sector of Indonesia, Malaysia and Thailand

Author(s): Aldo Amerta,Yanuar Nanok Soenarno / Language(s): English Issue: 5/2022

The purpose of this research was to determine the impact of disclosure on enterprise risk management (ERM), corporate social responsibility (CSR), and sustainability reports (SR) on firm value. Data for this research is taken from financial reports, annual reports and reports issued by firms. In this study, the sample used was banking firms listed on Indonesia, Malaysia and Thailand stock exchanges from 2019-2020. Sampling using purposive sampling technique with four criteria. Firms that meet these criteria are 36 Indonesian firms, 10 Malaysian firms and 8 Thai firms. The method of data analysis is multiple regression analysis using the Eviews software. The results show that enterprise risk management positively influences firm value. Meanwhile, the corporate social responsibility and sustainability report has no effect on the banking firm’s value. The results of this study can be used as a reference for potential investors to know the condition of each company they want to invest in.

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YEŞİL HASTANELERİN GEREKLİLİĞİ ÜZERİNE NİTEL BİR ARAŞTIRMA

Author(s): Gülfer Büyüktaş Gayir / Language(s): Turkish Issue: 2/2022

Great problems such as the excessive unconscious use of very limited natural resources, the failure to dispose of wastes under appropriate conditions, and global warming, which has reached a level that threatens all living things, threatens both today and future generations. In this context, hospitals, which are of great importance in the protection, development, diagnosis and treatment of human health, should take their place in the green world with sustainable green hospital practices that will increase the efficiency of health services without sacrificing quality with the scarce resources allocated to health. Although hospitals are of great importance in terms of human health, they are places where energy is consumed intensively. The aim of this study, which was prepared based on the importance of green hospital practices; The aim of this study is to examine the subject of “Green Hospitals, Importance and Necessity” in the light of the information obtained from the secondary data analysis, which is one of the qualitative research methods, and the domestic and foreign literature review. As a result of the research; It has been determined that the use of chemicals that are less harmful to the environment, which are among the elements of Green Hospital practices, the effective management of household and medical waste, the reuse of recyclable materials, and the reuse of recyclable materials contribute to the motivation of health workers, shorten the recovery period of patients, and contribute to more efficient health care delivery.

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GENEL BİR BAKIŞ AÇISIYLA KURUMSAL YÖNETİM ANLAYIŞI

Author(s): Erkan Perktaş / Language(s): Turkish Issue: 2/2022

The economic crises that emerged on a global scale and the bankruptcies at the company level made it necessary for the companies to be managed more effectively both administratively and financially. The increasingly competitive structure with globalization has increased the necessity of this situation. In such an environment, the best managerial tool that can be used for companies to continue their existence is the corporate governance approach. Corporate governance is a management approach that includes the relationships that the strategic management level of the enterprise and the top management responsible for managing the company establish with the shareholders, company personnel, suppliers, customers and other institutions of the society while fulfilling their responsibilities. In this study, in which the corporate governance approach is evaluated from a general point of view, first of all, the definition of corporate governance is given, then its importance, goals, basic principles and benefits are mentioned, and then the theories of corporate governance are explained. Finally, the development process of corporate governance practices in our country is presented in the study.

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COVID-19 PANDEMİ DÖNEMİNDE ENDÜSTRİ 4.0 TEKNOLOJİLERİ VE UYGULAMALARI

Author(s): Serhat Seçmen / Language(s): Turkish Issue: 2/2022

The rapid development in Industry 4.0 technologies with the effect of globalization, offers solutions to problems in many areas. The restrictions that people are exposed to, especially due to the COVID 19 epidemic, have made the use of Industry 4.0 technologies widespread and it has almost become a necessity of human life. It has been used in many areas from health to education, from production to marketing. The aim of this research is during the pandemic process; It aims to use Industry 4.0 technologies and the applications created by these technologies in order to overcome the difficulties that arise in health, education and supply chain. The data collected by the literature review method were analyzed in a detailed and systematic way and reached the conclusion. This article is important in terms of systematically eliminating or preventing the problem areas experienced in certain areas during the Covid 19 process. In line with the results obtained; expresses ideas about how assistive technologies that can be used in health, education and supply chain solve problems.

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