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The objective of the paper is to investigate the relations of the customers' participation in product boycott and values preferred by them. The conceptual framework is based on the Schwartz’s theory of human values. Data from the European Social Survey are used to test research hypotheses. Findings clearly show that consumers who take part in product boycotts place greater importance on independence as well as they attach less importance to conservatism (tradition, conformity, security) and egoistic values (power, achievement) then other consumers.
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The article should analyze the situation when the state regulatory policy actually hampers the development of enterprises, leading to significant losses in carrying out even the simplest of transactions. It negatively affects the financial performance, including the income. We need to consider ways in which companies can implement socially responsible activities only if for this they have appropriate financial resources. Therefore, the absence of favorable for business development of regulatory policy is one of the factors inhibiting social responsibility of Ukrainian enterprises. The article analyzes the financial framework of corporate social responsibility in the transformation period of transition from a centrally planned to a market economy , as well as at the present stage . Connection of the social responsibility of business with the financial activity of Ukrainian enterprises is defined, as well as the possibility of using foreign experience in the Ukrainian realities. It is obvious that the change of concepts of CSR towards the economic motivation for its implementation would not take place if there was no real positive impact of strengthening the social functions of companies on their financial situation. We can distinguish the following main factors of influence: stimulation of personnel to maximize their labor due to increasing the interest in the outcome of companies, increasing human potential; advancing the competitiveness of companies in the labor market, the possibility of attracting the most qualified employees; reduction of financial losses due to companies creating the conditions to prevent industrial action; improving the company's image in the eyes of customers, suppliers and authorities, as well as the value of its brands, that has particular importance in terms of the growing role of intangible assets of companies that is recorded in the world last decade; increasing the investment attractiveness due to making them more transparent economic activities in the framework of CSR (it has a partly positive impact on raising funds by issuing of securities in the implementation of IPO); CSR standards take into account some of the rating agencies in determining the rankings of companies that in some way affect the financial results of their activity. The foregoing allows us to conclude that the development of the social functions at the level of individual enterprises, the enhancing of their social responsibility corresponds the tendencies inherent in the developed countries. It can be considered as one of the important directions of improving the financial situation of industrial enterprises in Ukraine.
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The article deals with methods for assessing the effectiveness of business investment. Highlights specific techniques that are used to determine the effectiveness of investments of the dairy industry. Adapted method for evaluating investments for the dairy industry
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Information about the Church vakafs in the 18th Century in Ottoman Documents from the Fund “Piskopos Kalemi”Abstract: The research is based on the yet unpublished Ottoman archive documents from the fund “Piskopos kalemi”, the earliest of which is from 1701 and the latest one is from 1777. In this rich archive fund of the Ottoman Archive in Istanbul at the General Directorate of State Archives in the Republic of Turkey are kept documents from the so called department Piskopos mukataas? kalemi (“The chancellery of the Bishop’s matters”) part of the defterhane called Piskopos halifesi kalemi in the 19th c. It addresses the various issues concerning Christian churches and keeps all documents concerning the Orthodox clergy, the Christian churches and monasteries. The information contained in the Patriarchal pleas (arzuhals) selected for the purpose of the study, compiled by the Patriarchs of Constantinople Kalinik II, Gavriil III, Jeremiah III, Paisios II; the Serbian Patriarchs Moses and Ioannikios III and the Ohrid Archbishop-Patriarch Joasaph II, concerning the collection of church taxes and fees, provide an opportunity for a research and real interference in the discussed Ottoman studies about the so called church vakafs. The comparative analysis of the available and newly translated sources from the fund “Piskopos kalemi” shows that the Christian vakafs most often turn into church vakafs.
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Indonesia is a unitary state as asserted in Article 1 paragraph (1) of the Constitution of the Republic of Indonesia 1945. As a consequence of this, Indonesia dividing its territory into several regions. This study aims to analyze the form of regulation on financial relations among the central and regional governments, especially those that regulate balance funds to accelerate the equitable distribution of development. Types of normative research with legislative, conceptual, and philosophical approaches were used as the research method. In conclusion, the formulation of balancing funds between the central and regional governments prevailed so far has not yet reflected a sense of justice so that it can obstruct the occurrence of even distribution among regions.
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There are a lot of opportunities for financing of SMEs in international business which they implement successfully. In recent years the signed contracts for factoring have increased gradually in Bulgaria and in Europe. Two main issues are presented in the paper. Firstly, the definition and the functions of factoring are reviewed and secondly, the role of factoring for SMEs is analyzed.
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The present study examines the nature of commercial bankruptcy, through the prism of accounting, analyzes the stages in which the court proceedings pass and the accounting procedure for its realization, and outlines the specifics accompanying the process of its termination in the enterprises. The aim is to reveal peculiarities and problems, as well as opportunities for their acceptable solution.
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As business organizations and scientific and academic thinking are constantly searching for adequate concepts and practical solutions to address current challenges facing business organizations. In this regard, customer value quickly gained popularity and became one of the dominant concepts in the academic literature and business practice. Despite this fact, surprising to many, but not to the team that developed the current publication, that there is no consensus on defining the concept of customer value, and there is no common, uniform definition for it. Even very often in the realization of scientific and practical studies related to customer value, no attempt is made for an explicit definition. It comes to the situation that customer value is one of the most commonly misinterpreted, misplaced and ambiguous notions in science and practice. The reasons for this are many and in this regard we seek to answer a number of research questions, the main ones being: What is customer value? Who, where, and how does it create customer value? In addition, we review the most commonly used metrics of client value.
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Tax evasion is a serious problem for every country. It is believed that by lowering tax rates this problem can be overcome. Does this idea unambiguously support the economic theory? Or is tax evasion a phenomenon that is rooted in a much wider range of money? This article will look at the baseline economic discussion on this issue, and more thoroughly outline the “classic” quantitative model of tax evasion. It makes it clear that evasion of taxes is not directly dependent on the size of tax rates. Consequently, the public discussion based exclusively on this factor is one-sided and does not affect this phenomenon in full, which is a prerequisite for it to remain barren.
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Controlling the movement of goods with high fiscal risk is a set of activities of revenue bodies (National Revenue Agency) in order to prevent tax evasion and tax evasion in connection with the movement of goods with high fiscal risk on the territory of the country (Republic of Bulgaria). With control or fiscal control, on the movement of goods, with a high Fiscal risk does not establish tax liabilities but can be established certain facts and circumstances relevant to tax obligations. The list of goods with high fiscal risk is approved by an order of the Minister of Finance on a motivated proposal of the Executive Director of National Revenue Agency. Fiscal control is subject to the movement of all goods with a high fiscal level risk, irrespective of the place of receipt/unloading of the commodity – the territory of country, territory of another Member State of the European Union or territory to a third party.
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The current paper aims at raising awareness about the differences between theory and practice in accounting. It focuses on the logical path that a student or a novice in this field must follow in order to apply theoretical knowledge into practice. The role, the structure, and the features of the financial information system (as part of the informational system of the entity) are presented in comparison with the accounting ledgers used in the traditional accounting (where transactions were recorded manually). These ledgers are the starting point of any accounting when acquiring the practical knowledge. In addition, the paper considers the didactic principles most suitable to bridge the gap between theory and practice in accounting.
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The law of the Czech Republic does not explicitly regulate the rights of the university students participating in internship programme. Nor does it regulates the obligations and rights of the internship programme providers. Without the existence of any specific legal regulation, the issue has to be addressed by most of the universities since internship is a necessary requirement for graduation. The absence of legislation makes unclear the legal background of internship programmes. The authors of the article deal with those legal norms that should apply in internship practice and present several arguments supporting the fact that the internship programme should be regulated by labour law Act No. 262/2006. The article also draws attention to the consquences of this conclusion. The aim of the paper is to support the opinion above, providing several arguments. To achieve this objective, the concept of „dependent work“ will be analyzed using deductive research method based on the existing theoretical labour-law knowledge, as well as an inductive method will be applied with the Supreme Court and the Supreme Administrative Court of the Czech Republic.
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The article addresses the issue of immediate termination of employent initated by the employer.Termination of employment by the employer is interpreted as a unilateral legal act, under whichthe employer can terminate employment with the employee solely on the basis of defined reasons. The main objective is to point to problematic aspects of the Slovak legislation and to clarify their application with reference to judicial practice. The authors summarized the current legal background, analyzed the relevant court decisions, and applied logical thinking, using deduction, induction and synthesis in order to draw the appropriate legal conclusions. The article contains the comparison of the Slovak and the Czech legislation in the affected field.
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Termination of employment in the Slovak Republic represents a challenge to HR professionals due to its complex nature and strict requirements for legal compliance. The submitted paper focuses on analysis of various forms of termination of employment in the Slovak Republic in detail such as termination by agreement, termination by notice, immediate termination and termination in probation period as well as the multifaceted issue of collective redundancies. In addition, managerial aspects of termination are consulted and recommendations given. In terms of methodology, theoretical methods of research including logical abstraction, deduction as well as comparative method alongside with qualitative methods have been deployed. The main aim of the submitted contribution is to present a comprehensive guide for HR professionals as well as lay public in the very specific area that termination of employment in the specific conditions of the Slovak Republic truly is.
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Prof. ,,Emanuil Ivanov” High School of Mathematics and Science in city of Kyustendil supports the initiative of UNICEF and the Bulgarian Ministry of Education and Science to promote the Global Goals for Sustainable Development by joining the Global initiative ,,The Biggest Lesson in the World”. The aim of the initiative is to introduce the young generation to the Global for Goals Sustainable Development, to call on everyone together to make the planet fair, healthy and sustainable and to commit to it`s future. This school year, in connection with the 30th anniversary of the adoption of the Convention on the Rights of the Child, we dedicate the initiative to children with disabilities. The lesson “Osmosis. Osmotic Cell Behavior”, devoted to Global Goal 15 “Life on Earth”, includes the use of electronic applications, cloud technologies and demonstration of experiments on the presentation of osmosis as a chemical process, the osmotic behavior of plant and animal cells.
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The article explores theoretical approaches and normative legal bases of functioning of the system of risk analysis and management in the context of ensuring the customs security of Ukraine.The basic approaches to the categories "risk", "customs risk", "customs security" are defined. Based on the analysis of the definition of the concept of "customs risk" in international law and the scientific literature, it can be concluded that it should be interpreted as the probability of non-compliance or violation of the rules of domestic customs legislation and the procedure of conducting foreign trade operations by economic entities, which leads to the occurrence of customs damage .Customs regulations aimed at ensuring streamlining of the practical application of the risk analysis and management system are investigated. It also defines the expanded conceptual and categorical apparatus of customs risk management, the corresponding accompanying classifiers of forms of customs control, violations, areas of risk, etc., specifies the features of actions of officials of customs authorities in the application of automatic risk analysis and management system, as well as the procedure for development, formalization, testing, implementing and monitoring the effectiveness of risk profiles. It is established that the analysis process is carried out in two main stages: 1) risk assessment for each risk profile; 2) determination of the list of forms of control as a whole for customs declarations.Establishing an effective risk management system involves the introduction of a range of measures, including: mandatory prior notification by carriers; expanding the use of electronic declaration; construction of an institute of authorized economic operator; shifting the emphasis of fiscal risk control, including customs value, to the stage after completion of customs clearance; introduction of advanced information and technical solutions in the field of customs control, including automated production of goods.
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The paper is devoted to the prerequisites for the forming of the innovative integrated structures in the context of increased educational migration. The results of external independent evaluation by the all schoolling subject in the Kirovohrad region have been evaluated. The particular attention is paid to the Kirovohrad region within the framework of the paper, as an example it is showed the relationship between the level of educational migration and, in the future, the decreasing in the level of attractiveness of the region and the level of socio-economic development. The analysis found that no high-performing students entered the regional universities, indicating that the universities of the region were not priority among such entrants, although, according to the results of the external independent assessment of graduates of schools of the Kirovohrad region, about 632 persons in 2019 passed tests for 180-200 points. A comparative analysis of the effectiveness of the introductory campaign of the higher education institutions by the territorial section was carried out , the results of which revealed territorial asymmetries in the occupancy of higher education institutions, namely, we observe that the most critical situations in this context are the Mykolaiv (by 91%), Luhansk (by 88%) and Kirovohrad (by 83%) regions, the unfilled area of which is more than 80%. The qualitative analysis of the applications in the regional HEIs and TOP-10 universities with the highest rating score of external independent assessment has been carried out. It was found that deepening the cooperation of local authorities, businesses and higher education institutions, that is, creating the preconditions for the forming of innovative integrated structures, is the most effective tool for the eliminating the manifestations of educational migration.The prospect of further research direction is the development of differentiated measures to enhance the attractiveness of education in regional higher education institutions aimed at reducing the level of educational emigration in the Kirovohrad region.
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The beginning of this century was marked by increased interest in food and energy security. The favorable geographical position and favorable natural and climatic conditions together with exclusive black earths make Ukraine one of the most promising producers of food in the world. However, there are a number of problems, both internal and external, that do not allow our country to fully reach its full potential. Along with the war in the east and political instability, there are a number of problems with the transformation of foreign trade and integration into the EU.The purpose of this article is to analyze the export potential of cereals in Ukraine, to determine the dependencies between the gross harvest, yield and export of cereals, as well as to formulate recommendations for determining the efficiency of Ukrainian exports, its capacity and opportunities to increase in connection with the transition to new technologies for growing cereals in the face of changing climatic conditions.It was found that with a constant average value of the area under cereals of 14.9 million hectares, the gross collection tended to grow steadily, and accordingly the prospects for an increase in the share of grain exports appeared. It has been proved that this was made possible by the change in cultivation technology and, as a consequence, the increase of grain yield to 47.4 centner per hectare in 2018, which exceeds the 2000 figure (19.4 centner per hectare) by 2.4 times. The share of exports in the gross collection also tended to increase. In 2000, the share of exports was 5.3%, and in 2018 - 70.6%. Leaving 20.5 to 22.5 million tones of grain, Ukrainian agrarians export an average of 38.9% of the harvest.The study shows that Ukraine has the prerequisites for increasing grain exports, which is facilitated by such external factors as WTO accession, integration processes, and market orientation in the EU. At the same time, it is substantiated that considerable attention should be paid to the organizational and technological factors of the internal environment of agricultural producers. Due to changes in climatic conditions, there is a gradual change in the technology of growing crops. Changing the technology of cultivation involves the transition to new agricultural units that will provide moisture-saving agriculture. Without state support for agricultural production, it is impossible for farmers to make a qualitative and quantitative transition to higher yields. That is, direct support of farms by the state in the transition to the newest systems of cultivation technology is a key to increasing Ukraine's grain yields and, as a result of its export potential.Further studies of Ukraine's export potential should focus on identifying the dependence of the gross harvest and yield of oilseeds, as well as exploring the prospects for increasing the share of exports of oilseeds in Ukraine and formulating recommendations on how to increase their share of exports and prospects for their highly productive cultivation.
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Today’s news headlines: North Macedonian rights breakthrough reversed; dispute over Chisinau airport; Georgia and the U.S; Poland’s new Supreme Court head; and Slovenia emerges from lockdown.
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