Pub Date : 1900-01-01DOI: 10.52174/1829-0280_2021_3_28
A. Hakobyan, Arman Hambardzumyan
{"title":"Issues of Alternative Assessment of Credit Losses of Commercial Banks of the RA","authors":"A. Hakobyan, Arman Hambardzumyan","doi":"10.52174/1829-0280_2021_3_28","DOIUrl":"https://doi.org/10.52174/1829-0280_2021_3_28","url":null,"abstract":"","PeriodicalId":328482,"journal":{"name":"Messenger of Armenian State University of Economics","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114072844","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.52174/1829-0280_2022.4-62
Lilit Mkrtchyan
Proper implementation of authority by local governments is crucial for any country. For this reason, state authorities exercise control over the activities of community governing bodies. The paper is devoted to the study of the relationship between the number of violations revealed as a result of legal control, financial equalization subsidies and the number of population. Within the framework of the research, the annual growth rates of the above-mentioned variables were calculated and a linear regression model was developed, through which the relationship between the selected variables was presented. As a result of the analysis, it became clear that the number of violations is directly dependent on the number of the population and inversely dependent on the amount of subsidies provided to the communities.
{"title":"Տեղական ինքնակառավարման մարմինների կողմից իրականացված խախտումների և դրանց վրա ազդող գործոնների վերլուծությունը ՀՀ օրինակով / Analysis of the Violations Committed by Local Self-Government Bodies and the Factors Affecting Them by the Example of the RA","authors":"Lilit Mkrtchyan","doi":"10.52174/1829-0280_2022.4-62","DOIUrl":"https://doi.org/10.52174/1829-0280_2022.4-62","url":null,"abstract":"Proper implementation of authority by\u0000local governments is crucial for any country. For this reason,\u0000state authorities exercise control over the activities of community\u0000governing bodies. The paper is devoted to the study of the\u0000relationship between the number of violations revealed as a\u0000result of legal control, financial equalization subsidies and the\u0000number of population. Within the framework of the research,\u0000the annual growth rates of the above-mentioned variables were\u0000calculated and a linear regression model was developed, through\u0000which the relationship between the selected variables was\u0000presented. As a result of the analysis, it became clear that the\u0000number of violations is directly dependent on the number of the\u0000population and inversely dependent on the amount of subsidies\u0000provided to the communities.","PeriodicalId":328482,"journal":{"name":"Messenger of Armenian State University of Economics","volume":"14 3-4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132392401","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.52174/1829-0280_2021_6_150
T. Vardanyan
{"title":"Comprehensive Analysis of the Migration Situation in Armenia","authors":"T. Vardanyan","doi":"10.52174/1829-0280_2021_6_150","DOIUrl":"https://doi.org/10.52174/1829-0280_2021_6_150","url":null,"abstract":"","PeriodicalId":328482,"journal":{"name":"Messenger of Armenian State University of Economics","volume":"63 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126300195","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.52174/1829-0280_2022.2-91
Astghik Khachatryan
Diverse factors of the external environment and considerations of maintaining the competitiveness of the national economy and integrating into foreign markets have had a significant impact on the economy of the Republic of Armenia, leading to structural transformations of the economy. In the context of the mentioned structural transformations, entrepreneurship and its promotion have an important role as a premise of economic growth and development. At the same time, in pursue of the mentioned goals, both promoting entrepreneurship and ensuring the effectiveness of entrepreneurial activity are of primary importance. Addressing issues of business efficiency in the Republic of Armenia is of key importance, as evidenced by significant differences between the indicators of start-ups and established enterprises. Based on a well-known fact in the professional literature according to which the skills of entrepreneurs have a significant impact on the effectiveness of the entrepreneurial activity, the paper touches upon the skills of an entrepreneur as an important factor influencing the effectiveness of the entrepreneurial activity
{"title":"Ձեռնարկատիրոջ կառավարչական հմտությունները որպես ձեռնարկատիրական գործունեության արդյունավետության վրա ներազդող կարևոր գործոն/Managerial Skills of an Entrepreneur as an Important\u0000Factor Influencing the Effectiveness of Entrepreneurial\u0000Activity","authors":"Astghik Khachatryan","doi":"10.52174/1829-0280_2022.2-91","DOIUrl":"https://doi.org/10.52174/1829-0280_2022.2-91","url":null,"abstract":"Diverse factors of the external environment and\u0000considerations of maintaining the competitiveness of the national\u0000economy and integrating into foreign markets have had a\u0000significant impact on the economy of the Republic of Armenia,\u0000leading to structural transformations of the economy. In the\u0000context of the mentioned structural transformations,\u0000entrepreneurship and its promotion have an important role as a\u0000premise of economic growth and development. At the same time,\u0000in pursue of the mentioned goals, both promoting\u0000entrepreneurship and ensuring the effectiveness of\u0000entrepreneurial activity are of primary importance.\u0000Addressing issues of business efficiency in the Republic of\u0000Armenia is of key importance, as evidenced by significant\u0000differences between the indicators of start-ups and established\u0000enterprises. Based on a well-known fact in the professional\u0000literature according to which the skills of entrepreneurs have a\u0000significant impact on the effectiveness of the entrepreneurial\u0000activity, the paper touches upon the skills of an entrepreneur as\u0000an important factor influencing the effectiveness of the\u0000entrepreneurial activity","PeriodicalId":328482,"journal":{"name":"Messenger of Armenian State University of Economics","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125530105","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.52174/1829-0280_2022.5-9
Elen Avalyan, Alvard Sargsyan, Nairuhi Avetisyan
E-commerce (including e-service) is considered a business method that eliminates territorial boundaries and provides new opportunities to businesses. Notwithstanding the advantages of e-commerce, it also brings some challenges, including in tax matters.For countries, taxation right for e-commerce activities is mainly based on the location of such activities performed. Although issues and disadvantages have always occured in international practice, currently they are increasing quickly. Countries are concerned with the taxation of e-commerce, that they might not gain their fair share of tax from the taxation process, meanwhile realizing that there should be chosen such a mechanism of taxation so that it would not hinder conducting such transactions. Hence, within the framework of e-commerce, for determining the taxation location of the profit, defining a permanent establishment has a significant role, because it is considered the main tool for having the right to tax a non-resident entity. It is obvious, that for regulating the taxation of e-commerce, international cooperation is needed, but such cooperation is not easy, because of the conflicting interests of different countries. According to the Organisation for Economic Cooperation and Development (OECD) leading model, the competence of taxing business income is given to that contracting country, where a permanent establishment of a transaction party exists.
{"title":"The Importance of Permanent Establishment in the Context of Taxation Issues in E-commerce","authors":"Elen Avalyan, Alvard Sargsyan, Nairuhi Avetisyan","doi":"10.52174/1829-0280_2022.5-9","DOIUrl":"https://doi.org/10.52174/1829-0280_2022.5-9","url":null,"abstract":"E-commerce (including e-service) is considered a business method that eliminates\u0000territorial boundaries and provides new opportunities to businesses. Notwithstanding the\u0000advantages of e-commerce, it also brings some challenges, including in tax matters.For\u0000countries, taxation right for e-commerce activities is mainly based on the location of such\u0000activities performed. Although issues and disadvantages have always occured in\u0000international practice, currently they are increasing quickly. Countries are concerned\u0000with the taxation of e-commerce, that they might not gain their fair share of tax from the\u0000taxation process, meanwhile realizing that there should be chosen such a mechanism of\u0000taxation so that it would not hinder conducting such transactions.\u0000Hence, within the framework of e-commerce, for determining the taxation location\u0000of the profit, defining a permanent establishment has a significant role, because it is\u0000considered the main tool for having the right to tax a non-resident entity. It is obvious,\u0000that for regulating the taxation of e-commerce, international cooperation is needed, but\u0000such cooperation is not easy, because of the conflicting interests of different countries.\u0000According to the Organisation for Economic Cooperation and Development (OECD)\u0000leading model, the competence of taxing business income is given to that contracting\u0000country, where a permanent establishment of a transaction party exists.","PeriodicalId":328482,"journal":{"name":"Messenger of Armenian State University of Economics","volume":"62 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126641875","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.52174/1829-0280_2022.4-175
Robert Sarinyan, Bella Gabrielyan
{"title":"Իսրայելի տնտեսական ֆենոմենը / Economic Phenomenon of Israel","authors":"Robert Sarinyan, Bella Gabrielyan","doi":"10.52174/1829-0280_2022.4-175","DOIUrl":"https://doi.org/10.52174/1829-0280_2022.4-175","url":null,"abstract":"","PeriodicalId":328482,"journal":{"name":"Messenger of Armenian State University of Economics","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133191597","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.52174/1829-0280_2023.1-26
Arevik Hovhannisyan, A. Simonyan
This work aims to study the process of changes in organizations and the multi-layered relationships that arise in them. Since the implementation of changes infers a certain change in the behavior of employees, the article puts forward certain factors that can determine the reaction of employees in the process of changes, implying such behavioral manifestations as support and resistance. Using the SPSS software package, the behavior of the employees of the "Teach for Armenia" organization during the implementation of changes was studied, hypotheses were put forward based on previously created factors, which were confirmed due to descriptive and correlational analyses. As a result of the analysis, appropriate conclusions were made. The paper also touches on the key directions for improving the employees’ behavior, which is reflected in the section of conclusions. On the basis of some recommendations the organization's current experience is studied. Some organizations have already had successful experience, and some of them are related to such directions of behavioral improvement of employees, such as the formation of a package of effective habits.
{"title":"The Behavioral Responses of the Employees and the Ways of Improvement While Facing Changes in the Organization","authors":"Arevik Hovhannisyan, A. Simonyan","doi":"10.52174/1829-0280_2023.1-26","DOIUrl":"https://doi.org/10.52174/1829-0280_2023.1-26","url":null,"abstract":"This work aims to study the process of changes in organizations and the multi-layered\u0000relationships that arise in them. Since the implementation of changes infers a certain change in the behavior of employees, the article puts forward certain factors that can determine the reaction of employees in the process of changes, implying such behavioral manifestations as support and resistance. Using the SPSS software package, the behavior of the employees of the \"Teach for Armenia\" organization during the implementation of changes was studied, hypotheses were put forward based on previously created factors, which were confirmed due to descriptive and\u0000correlational analyses. As a result of the analysis, appropriate conclusions were made. The paper also touches on the key directions for improving the employees’ behavior, which is reflected in the section of conclusions. On the basis of some recommendations the organization's current experience is studied. Some organizations have already had successful experience, and some of them are related to such directions of behavioral improvement of employees, such as the formation of a package of effective habits.","PeriodicalId":328482,"journal":{"name":"Messenger of Armenian State University of Economics","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133216856","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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