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У сусрет новим концептима руралног развоја Србије

Author(s): Marina¸J. Todorović,Jasmina Đorđević / Language(s): Serbian / Issue: 1/2006

Within the preparations for joining the European Union, Serbia and its rural development are faced with considerable re-orientation of agrarian policy, within the EU accession requirements. In that sense, the overview of the LEADER program concepts may facilitate the preparations of Serbia and its rural areas for all the issues that will follow in the forthcoming years. The aim of this paper is to help in the decision "what kind of approach will we choose?" and to offer the information on experiences of other countries.

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Увод у заједничку пољопривредну политику Европске уније и њено финансирање

Author(s): Manja Đurić Džakić / Language(s): Serbian / Issue: 8/2021

The aim of this paper is to get acquainted with the Common agricultural policy of the European Union and its financing. Methods of analysis, synthesis, induction, deduction, abstraction, description, compilation and content analysis were used in the research. The paper points out that the Common agricultural policy arose as a reaction to the shortage of agricultural products on the markets of the member states of the European Economic Community. This common policy is one of the oldest policies. Due to the need for constant adjustment and modernization, numerous reforms have been carried out. As a result of reforms, the first surpluses of agricultural products appeared in the mid-1980s. In order to achieve the goals of the Common agricultural policy, two funds have been established: the European Agricultural Guarantee Fund, whose funds are intended mainly for farmers, agricultural products and agricultural markets, and the European Agricultural Fund for Rural Development, whose funds are used for rural development programs. Without the investment of large financial resources through the implementation of the Common agricultural policy, it is unlikely that its goals could be achieved.

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Удосконалення організаційно-функціональної складової системи управління сільських територій в умовах сучасних інституційних змін

Author(s): Nataliya Morozyik / Language(s): Ukrainian / Issue: 27/2015

Subject of work is set of theoretical provisions and applied problems of forming of an organizational and functional component of a management system of the rural territories. The purpose of work is enhancement of an organizational and functional component of a management system of the rural territories in the conditions of modern institutional changes. The methodology of the work. Methodological basis of research is the integrated approach, the system and structural analysis and a dialectic method of scientific knowledge. The following methods were applied to realization of objectives: abstract and logical, system analysis, comparison and others. Results of work. It is developed organizationally - functional management model by the rural territories which is constructed in such a way that her main subjects carrying out the functions, don't interfere with activities of each other, and supplement it, that forming the single mechanism of providing comfortable conditions for activity of the population. on the principles of social responsibility and partnership. Modern transformational changes of institutional system of the rural territories are analysed, in particular is established threats as a result of implementation of the Concept of reforming of local self-government and the territorial organization of the power in Ukraine. Possibly to realize Concept provisions concerning transfer of the majority of imperious functions of the Concept without quality degradation of the services provided to the population only after expansion of the self-controlled economic functions of a community. Approach to distribution of functions of public authorities and local self-government in the sphere of regulation of rural economy is offered. The attention that functions of public authorities are oriented to development of «rules of the game» and supervision of their accomplishment, and local government bodies creation of conditions for subjects of managing who have important social value and accountability of violators which break organization-legal regulations of the state and society is focused. Scope of results: the organization and carrying out scientific researches in the sphere of development of the rural territories, managements of rural economy. Conclusions. Implementation of the offered organizational and functional management model the rural territories will promote creation of self-sufficient communities which will have the full-fledged economic mechanism of requirements satisfaction of its inhabitants (present and future generations) based on the principles of social responsibility and partnership, protection of their economic interests both in the local market, and in the regional and nation-wide markets.

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Удосконалення організації аналітичного обліку пайового капіталу

Author(s): Mykola Kucherenko / Language(s): Ukrainian / Issue: 40/2019

The research subject is a set of theoretical, methodological and organizational aspects of share capital accounting in agricultural production cooperatives. The aim of the work is to substantiate the methodological basis for share capital accounting, to identify its features, to develop proposals for its improvement. The methodological basis of the article are the general scientific and special economic and accounting methods of scientific knowledge: monographic, generalization, system and structural analysis and synthesis, grouping, graphic, accounting records, double entry, financial reporting. The results of the work.In the article the regulatory legal and organizational support of agricultural cooperatives activities, the methodology of their activities accounting and the specific features of reflection in accordance with the International Financial Reporting Standards aresubstantiated. The most typical operations that determine the characteristics of accounting for the cooperative form of management are considered. The possible ways of the enterprise accounting improvement by improving the organization of share capital analytical accounting are proposed. The field of application of results. The results of the study can be used for accounting and control of agricultural production cooperatives activities. They are also a prerequisite for designing strategies of their development and management. Conclusions according to the article. The content and features of the accounting methodology in cooperative entities are determined by the features of formation and changes of individual components of their equity, in particular share capital and retained earnings (uncovered loss), as well as by the emergence of new objects of accounting and economic relations. Share capital is the economic basis for cooperatives the existence. Therefore, we have proposed our own version of analytical accounting of share capital and cooperative members’ contributions. The format of “Share Accounting Book” used by most of the agricultural cooperatives investigated, does not fully correspond to the information needs of users. Therefore, it was proposed to improve this form of analytical accounting register. To organize the analytical accounting of land ownership, one should use the separate books for land registration. That will provide cooperative management and members with the detailed information onthe land ownership volume and dynamics for the whole business and in relation to its co-owners.

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Удосконалення системи управління інноваційним розвитком виноробних підприємств

Author(s): Katerina Pokornitska / Language(s): Ukrainian / Issue: 31/2016

The modern tendencies of functioning of viticulturist-vine-making industry of Ukraine are considered in the article, the separate problems of its functioning are selected, and also marked priority directions of innovative development of enterprises of industry. The study of directions of construction and management innovative development of vine-making enterprises comes forward the article of research in the conditions of crisis of economy of Ukraine. And a purpose, directly, is related to the analysis of modern innovative development of domestic vine-making enterprises status with the purpose of improvement of control system innovative development of these enterprises. In the process of research such scientific methods of cognition, as economic,logical and comparative analysis, complex approach, were used.Practical job performances consist in determination of balance of innovative development of vine-making enterprise within the framework of forming of control system by him. Thus, balance of innovative development of enterprise possibly only on condition of forming of balance of his innovative structure, that the proper correlation of technological and functional innovations. Thus important is forming of the effective innovative system with the proper functional providing of enterprise structures.

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УДОСКОНАЛЕННЯ СТРУКТУРИ РИНКУ ПРАЦІ СІЛЬСЬКИХ ТЕРИТОРІЙ ШЛЯХОМ РОЗВИТКУ ПІДПРИЄМСТВ СІЛЬСЬКОГО ЗЕЛЕНОГО ТУРИЗМУ

Author(s): Larysa Marmul,Iryna Romaniuk / Language(s): Ukrainian / Issue: 38/2018

The subject of the research is the structure of the labor market of rural areas through the development of enterprises of rural green tourism. The purpose of the work is to identify problems and trends of employment of rural population and to substantiate the organization of alternative types of employment in rural areas through the development of rural green tourism enterprises. Methodological basis of the article became general scientific methods of cognition, generalization, method of comparative analysis, statistical and other methods of research. Results of work The labor market in the countryside is characterized by the curtailment of job offers through the holding of agrarian production, its modernization. There is an increase in labor productivity, the release of large masses of the rural population, a decrease in the levels of its income and life. This leads to the search for and justification of alternative types of employment in the countryside. One of them is the definition of rural green tourism and its enterprises. Moreover, the organization of small tourist enterprises and agro-villages in the village does not require significant investments and special professional training of workers. They are based on the use of material resources of farmers, personal peasant and households, as well as the traditions of hospitality and the rural way of life of Ukrainians. The field of application of results. The results of the study can be used by the state executive authorities in improving the structure of the labor market of rural areas. Conclusions With the purpose of developing the rural economy and expanding the labor market for rural residents, we proposed the development of rural green tourism enterprises. The organization of new types of economic activity in rural areas is intended to increase the incomes of rural population. With the active development of unique and competitive destinations for rural green tourism, for which rural areas are used as an advantage, rather than treated as a disadvantage, it is possible to reach a sufficiently high level of profitability. This will give impetus to the further development of the countryside and the emergence of adjacent or serving businesses.

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Удосконалення та підвищення ефективності аудиту податкової звітності в аграрних підприємствах

Author(s): Mikhail Kotsupatryi,Natalia Novak,Olga Sarapina / Language(s): Ukrainian / Issue: 41/2019

The subject of the study is theoretical and practical aspects of the formation, implementation and increase of the efficiency of audit of tax reporting of domestic enterprises. The purpose of the work is to determine the content, features and theoretical and practical principles of implementation, improvement, increase of the efficiency of audit of tax reporting of enterprises as a basis for their sustainable and competitive development in the future. Methodological basis of the article became as general scientific, and special methods of scientific knowledge. Were used methods: dialectical, monographic, historical, system-structural analysis and synthesis, accounting and audit. Results of work. The article defines the content of taxes, tax reporting and audit in agrarian enterprises. The procedure and stages of carrying out of audits, their purpose, methods, the estimation of efficiency and efficiency are developed. The necessary audit procedures are established. Typical and possible violations of tax legislation and methods of their detection are revealed. The means and directions of improvement of representation of taxes in accounting, tax discipline and carrying out of the tax audit are substantiated. This will help increase the financial and economic stability of agrarian enterprises and their sustainable development. The field of application of results. Conclusions and results of the article can be used in the educational-scientific process of the economic faculties of higher educational institutions. It is expedient to transfer them for practical use in the work of accounting services of enterprises, audit companies, tax authorities. Conclusions. As a result of writing the article, it was found that the audit of the taxation of agricultural enterprises has certain characteristics. They are determined by the specifics of agriculture itself. It is fully related to the definition of payers and the establishment of a single tax (EP). The organizational and economic bases of the audit, its purpose, stages, procedures, types of inspections were determined. The content of audit reports and the significance of their use in corporate management, tax administration is substantiated. Proposals to improve and increase the effectiveness of tax audit on these bases will contribute to strengthening tax discipline, transparency of agribusiness, its optimization and competitiveness in agrarian markets.

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Удосконалення та розвиток механізмів управління персоналом аграрних підприємств

Author(s): Victoria Bіlous / Language(s): Ukrainian / Issue: 48/2021

The subject of the research is theoretical principles and practical proposals for improving the personnel management mechanisms of agricultural enterprises. The purpose of the article is to identify problems of formation and work of the personnel of agricultural enterprises and substantiation of directions of development and improvement of mechanisms of its management. The methodological basis of the article is historical, monographic, system-structural analysis and synthesis, statistical-economic, problem-target. The results of the article. The main results of the article are developed measures to improve and develop mechanisms for managing the personnel of agricultural enterprises: institutional, organizational and economic, incentives and motivation. Proposed to use HR-management as a new mechanism that embodies elements of the previous ones. Field of application of results. In educational institutions of higher education, in personnel management of agricultural enterprises. Conclusions. The main mechanisms of personnel management of agricultural enterprises are institutional, organizational and economic, incentives and motivations. Institutional is a set of institutions as institutions, establishments, organizations and regulations on the regulation of social and labor relations, labor market and employment, as well as institutions as scientific and methodological, methodological developments and explanations to them. Organizational and economic mechanism is a set of methods and forms of organization of labor and jobs, as well as financial and economic factors and tools for personnel regulation. The latter are manifested in wages, stocks, dividends, accruals, and other types of financial regulation. Finally, the mechanism of stimulation and motivation of employees is important.

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Українські чумаки у нижньому Поволжі: особливості житла та господарства (історико-етнографічний нарис середини ХVІІІ – початку ХІХ століття)

Author(s): Valentina Sinelnikova / Language(s): Ukrainian / Issue: 2/2011

The article is devoted history of appearance in nizhnevolz'kikh steppes of migrants from Ukraine – chumakiv; an author is examine the features of their menage, orgaizacii labour, on a solenosnom lake El'ton, varieties of construction of the Ukrainian houses, economic buildings. An author marks that a contribution of Ukrainian chumakiv to complex development of Lower Povolzhya is ponderable.

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Улога институција у културном и економском развоју руралних подручја Cрбије

Author(s): Sanja Šuljagić / Language(s): Serbian / Issue: 1/2011

In this paper author presented various causes for stagnation and backwardness of people’s life in rural areas of Serbia. The author analyzed the fact that throughout history Serbia has been mainly an agrarian state and yet the status and ranking of Serbian peasants (in particular the status and ranking of the ploughmen and stock-breeders) in terms of their life standard and background has remained very low in general. Using a historical narration and comparative method of analysis the author underlined following causes that have obstructed substantial development of rural areas in the state - low level of literacy of the peasants, their political elites focusing on mutual political struggles instead of creating environment for even substantial development in the state since the beginning of creation of modern civil state in nineteen century and problem of unfinished infrastructure throughout the state. The author underlined current trend of popularity of so-called „ethno-villages“ and „ethno-museums“ as the institutions of culture in the rural areas of the state. In the context the author suggested their (re) construction along with creation of some new projects in the field of local gastronomy and branding of certain tourist regions and their original agricultural products as some sort of opportunity for stimulation of substantial development in the rural regions. Citing similar positive examples in developed states the author argued that such institutions and projects could provide appropriate environment for enrollment of the peasant population in economic activities in rural regions as some sort of a specific upgrade of tradition and a way of modernization of the rural regions in the state.

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УЛОГА МЕЂУНАРОДНИХ ОРГАНИЗАЦИЈА У ШИРЕЊУ ГЕНЕТСКИ МОДИФИКОВАНЕ ХРАНЕ

Author(s): Tatjana Papić–Brankov,Koviljko Lovre / Language(s): Serbian / Issue: 138/2012

Numerous international organizations on the direct or indirect way influence the diffusion of genetically modified (GM) food. Particularly important role in this process play a World Bank (WB), World Trade Organization (WTO), Consultative Group for International Agricultural Research (CGIAR), the Organization for Food and Agriculture United Nations (FAO UN), various international foundations, universities and other scientific institutions. The paper concludes that taking in consideration, inequality of diffusion recognizing GM plant culture, ignoring the interests of poor farmers and countries, restrictions on technology transfer and general domination of the private sector, certain international organizations are trying to reconcile interest of multinational companies and the needs of the poor.

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УПРАВЛЕНИЕ НА РИСКА В АГРАРНИЯ СЕКТОР ЧРЕЗ ДИВЕРСИФИКАЦИЯ

Author(s): Hristina Harizanova-Bartos / Language(s): Bulgarian / Publication Year: 0

Risk management is an essential part of the management process of agricultural holdings in order to reduce the negative consequences of its eventual occurrence. For thisreason, a number of mechanisms are implemented to preserve agricultural income forensuring the normal production and good economic results. One of the most commonrisk minimization approaches is through diversification of production. The purpose of thepublication is to popose an analysis of risk management in the agricultural sector byapplying diversification , the results are based on theoretical part, methodological andanalysis of data from own research in the field of risk management.Risk management is an essential part of the management process of agricultural holdings in order to reduce the negative consequences of its eventual occurrence. For this reason, a number of mechanisms are implemented to preserve agricultural income for ensuring the normal production and good economic results. One of the most common risk minimization approaches is through diversification of production. The purpose of the publication is to propose an analysis of risk management in the agricultural sector by applying diversification , the results are based on theoretical part, methodological and analysis of data from own research in the field of risk management.

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Управління оновленням матеріально-технічної бази в агропромислових формуваннях

Author(s): Alexander Sas / Language(s): Ukrainian / Issue: 26/2015

Subject of research is. Updating of material and technical base comes forward the article of research, as one of importantsegments of management in the agro industrial forming.Aim of research is. Research of reasons of the unsatisfactory providing the fixed assets of the large-scale agro-industrial entities,development of methodology of planning and instruments of ground of necessity of updating of their material and technical base,calculating the features of productive process.Work results: Well-known approaches in relation to a management updating of material and technical base on agrarianenterprises in the cut of groups after the closeness of proprietor to the process of production are considered. The characteristicproblem aspects of updating of material and technical base on the modern of large-scale agro-industrial entities, in particular thefactor of cooperation of managers of higher level misanalyses with productive subdivisions are distinguished.Branch of applying results: Verkhovna Rada of Ukraine, Ministry of agrarian politics and food of Ukraine, enterprise of Ukraine ofall patterns of ownership.Conclusions: for the resolving of the marked problems, the use of methods and instruments that answer the features of productiveprocess, and also optimal procedure of decision-making in relation to updating of material and technical base that envisages thefeasibility study of expediency is offered.

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Урбанізація як виклик продовольчій безпеці країни

Author(s): Lesya Sheludko / Language(s): Ukrainian / Issue: 39/2018

Actuality of the research topic. A number of global trends affects food supply and consumption, as well as food security in the world. The main one is the growth of the world population primarily in emerging countries and urbanization of the population. Accordingly, the topic of food security in the context of urbanization becomes highly relevant. Problem statement. It should be noted, that urbanization changes the quantity and structure of food products, increases the demand for quality products, impacts on food security and economic security of the country in general. Review of recent research and publications. Urbanization is a very complex subject; so many well-known foreign and domestic scientists from different fields of science have studied various aspects of urbanization. At the same time, the vast majority of publications are mostly theoretical and cover the demographic and geographical aspects of urban processes, while the issues of economic analysis and the impact of urbanization on food security remain inadequately studied. Task statement, research methods. The article aims to study the process of urbanization in the world and in Ukraine, as well as to identify the impact of urban processes on the economic development of countries and food security in order to develop recommendations on prospects and opportunities for Ukraine. Presentation of the main material (results of work). The paper describes the main processes of urbanization, which take place in different countries and in the world as a whole, as well as in Ukraine. The influence of urbanization processes on the economic development of the countries is determined, namely, that the countries with high level of urbanization have high economic development and accordingly the high Gross National Product per capita. It has been discovered, that urbanization also affects the food security of countries, as the number of urban population increases, the structure of consumer products changes, and the demand for food increases as well. Summary. Urbanization represents both a challenge and an opportunity for the development of agriculture, as well as food security. Urbanization provides opportunities for Ukraine in the face of growing demand for food, to improve its export potential.

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Уредба о финансирању, управљању и мониторингу заједничке аграрне политике

Author(s): Dušan Dabović / Language(s): Serbian / Issue: 51/2015

The aim of this article is to determine, by the method of text analysis, the most important issues of the Regulation (EU) No 1306/2013 of the European Parliament and of the Council of 17 December 2013 on the financing, management and monitoring of the common agricultural policy, as well as to present explication of the issues. The Regulation is one of the basic laws underlying the new Common Agricultural Policy of the European Union, which has been formulated in accordance with the strategy “The CAP towards 2020“. The Regulation has established the goals of the Common Agricultural Policy in the areas of financing, management and monitoring, bringing general provisions on the agricultural funds (the European Agricultural Guarantee Fund – EAGF and the European Agricultural Fund for Rural Development – EAFRD), as well as provisions on financial management of the funds, farm advisory system, integrated administration and control systems and penalties, cross-compliance, monitoring and evaluation and on the other issues. Also, the Regulation authorizes the European Commission in order to supplement or amend certain non-essential elements of the Regulation. In the Republic of Serbia the financing of agriculture is regulated by a law and an annual bylaw on the basis of which each year paying agency distributes appropriations for different measures, in accordance with the law on the national budget.

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Условия и насоки за повишаване конкурентоспособността на българското земеделие

Author(s): Vasil Petkov / Language(s): Bulgarian / Publication Year: 0

Agriculture is an extremely important sector for our national economy which takes a share of 7.3% in the gross value added and it presents share of 12% in the total exports of the country. This sector is of great social importance and crucial for the economic conditions of the rural areas.Bulgaria shall utilize its agricultural potential as a basis for sustainable increase of competitiveness under the applicable conditions of the EU’s Common Agricultural Policy. This report examines the state of Bulgarian agriculture within the EU single agricultural market, the main factors for competitiveness and guidelines for increasing the competitiveness of this field.

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Устойчиво земеделие – глобални идеи и локалното им приложение в България. Тенденции и нагласи

Author(s): Atanaska Stancheva / Language(s): Bulgarian / Issue: 2/2017

The aim of the article is to show how and to what extent global ideas for sustainable development and use of natural resources are understood and implemented in Bulgaria by revealing and analyzing some of the specifics of two parallel and interconnected trends aimed at achieving sustainable agriculture. These are organic farming and relocalization of food through the implementation of the concept of food sovereignty represented on the local level by Hrancoop movement. The views of the bio-farmers and their connectedness to the concepts of alternative agriculture are also presented, as well as the policies, regulations and subsidies in the agricultural sector and the protection of the environmental. Crucial for the producers are personal motives, interest and experience rather than particular global ideas.

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УСТОЙЧИВО РАЗВИТИЕ НА ЛОЗАРО-ВИНАРСКИЯ СЕКТОР – ПРЕДИЗВИКАТЕЛСТВА И ВЪЗМОЖНОСТИ ЗА РАСТЕЖ. сборник доклади

Author(s): / Language(s): Bulgarian

The publication of this book is under Project №236 / 2018 and is funded by a targeted subsidy to the state budget.

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УСТОЙЧИВО РАЗВИТИЕ НА СЕЛСКОТО СТОПАНСТВО ПО ВРЕМЕ НА КРИЗА И ВЪЗМОЖНОСТИТЕ ЗА ФИНАНСИРАНЕ

Author(s): Milen Vlaev / Language(s): Bulgarian / Publication Year: 0

All economic and social subjects were are more or less affected during the economic crises. These processes affect both large and small businesses, and their impact is different with respect to the sectors in which the economic operators operate. In this regard, the report seeks to analyze the behavior of agricultural companies in times of economic crisis. To present how access to capital affects the various processes in the sector, and what are the possible obstacles that companies in the agricultural sector face. Analyzing the structure of the business and the readiness of companies to present possible solutions to reduce their impact of crises on the Agribusiness sector. n the appendix we will use only one sub-sector, namely it is best seen during the crisis, which is Vegetable Production and Fruit Growing.

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Устсойчиво управление на почвените ресурси в България - стратегии, принципи и тенденции

Author(s): Botyo Zaharinov / Language(s): Bulgarian / Issue: 1/2019

In today's world of widespread environmental threat, global pollution and widespread depletion of natural resources, the issue of studying and sustainable soil management as a natural resource and capital to protect against chemical pollution by aerosols, acids and alkalis, the erosion, salinization, sedimentation, protection and regulation of the development and enrichment of soil biocenoses, deserves special attention. The article examines and analyzes data on key issues for the sustainable use of the country's soil resource. Particular attention has been paid to the organization of soil monitoring, as a key issue in clarifying the risk of heavy metals, pesticides, wind and water erosion, salinization and acidification, soil compaction and sealing.

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