Pub Date : 1900-01-01DOI: 10.52174/1829-0280_2021_6_78
Sos Khachikyan, Armen Ghazaryan, Andranik Sargsyan
{"title":"Evaluation of Investment Activities of Vayodz Dzor and Syunik Marzes of the RA Using Machine Learning Methods","authors":"Sos Khachikyan, Armen Ghazaryan, Andranik Sargsyan","doi":"10.52174/1829-0280_2021_6_78","DOIUrl":"https://doi.org/10.52174/1829-0280_2021_6_78","url":null,"abstract":"","PeriodicalId":328482,"journal":{"name":"Messenger of Armenian State University of Economics","volume":"15 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":"133993627","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_2_183
L. Harutyunyan, Ruzanna Sargsyan
{"title":"Test Building on Moodle Platform and its Application at Foreign Language Lessons at ASUE (based on the examples of English and Russian Lessons)","authors":"L. Harutyunyan, Ruzanna Sargsyan","doi":"10.52174/1829-0280_2021_2_183","DOIUrl":"https://doi.org/10.52174/1829-0280_2021_2_183","url":null,"abstract":"","PeriodicalId":328482,"journal":{"name":"Messenger of Armenian State University of Economics","volume":"23 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":"133645318","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_2022.4-97
L. Stepanyan
In 2022, it is impossible to imagine any country or organization that can establish international relations without a digital economy. The creation of the EEU digital economy is based on economic cooperation and development between the member states. From a strategic point of view, the "digital economy" model will have the greatest impact on the industrial development of countries, the increase of trade turnover, the organization and management of various business processes, the creation of digital infrastructure, and the construction of new economic models based on them. Therefore, the purpose of this paper is to study and analyze the strategy of the "Digital Economy", examine the digital dividends underlying the strategy, as well as to reveal the impact of the "Digital Economy" on the "employment growth" of the country and analyze the forecasts.
{"title":"ԵԱՏՄ թվային տնտեսության ռազմավարության վերլուծությունը / Analysis of the Strategy of the EEU Digital Economy","authors":"L. Stepanyan","doi":"10.52174/1829-0280_2022.4-97","DOIUrl":"https://doi.org/10.52174/1829-0280_2022.4-97","url":null,"abstract":"In 2022, it is impossible to imagine any country or organization that\u0000can establish international relations without a digital economy.\u0000The creation of the EEU digital economy is based on economic\u0000cooperation and development between the member states. From\u0000a strategic point of view, the \"digital economy\" model will have\u0000the greatest impact on the industrial development of countries,\u0000the increase of trade turnover, the organization and\u0000management of various business processes, the creation of\u0000digital infrastructure, and the construction of new economic\u0000models based on them. Therefore, the purpose of this paper is\u0000to study and analyze the strategy of the \"Digital Economy\",\u0000examine the digital dividends underlying the strategy, as well as\u0000to reveal the impact of the \"Digital Economy\" on the\u0000\"employment growth\" of the country and analyze the forecasts.","PeriodicalId":328482,"journal":{"name":"Messenger of Armenian State University of Economics","volume":"136 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":"133688312","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_2022.2-63
Kristine Tatosyan
The processes of administrative-territorial reforms taking place in the Republic of Armenia in recent years, in particular, the process of community amalgamation, have created new opportunities for the viability boost of communities, resulting in a positive scale effect. A significant increase in public service expenditure has been observed in small communities that are part of an amalgamated community. Expenditures on education, housing construction, utilities, transportation, garbage collection, culture, and social security have increased significantly. At the same time, the expenditure ratios in large communities have remained almost unchanged. There are several reasons for this problem, including the implementation of the powers defined by law, their significant inconsistency with the community budget, inexplicit legislative definitions of the powers, and the absence of an evaluation system for their implementation. In such circumstances, there is a need to evaluate the impact of community amalgamation on the implementation power defined by law. Even with the fact that more than half of the community budget revenue is from the state budget, the communities in the pre-amalgamation and post-amalgamation periods continued to implement a limited number of powers and act as the minimum community service provider. The Law on local self-government defines the scope of mandatory issues that apply equally to all communities, which, of course, requires the definition of these powers by specifying the concepts in the law, introducing an evaluation system for the implementation of these powers without ignoring the sectoral characteristics and the potential of the communities
{"title":"Համայնքների խոշորացման ազդեցությունը ՏԻՄ լիազորությունների արդյունավետ իրականացման համատեքստում (Ջերմուկ խոշորացված համայնքի օրինակով)/Impact of Community Amalgamation in the Context of\u0000Effective Implementation of Local Government Powers\u0000(Example of Jermuk Amalgamated Community)","authors":"Kristine Tatosyan","doi":"10.52174/1829-0280_2022.2-63","DOIUrl":"https://doi.org/10.52174/1829-0280_2022.2-63","url":null,"abstract":"The\u0000processes of administrative-territorial reforms taking place in the\u0000Republic of Armenia in recent years, in particular, the process of\u0000community amalgamation, have created new opportunities for the\u0000viability boost of communities, resulting in a positive scale effect.\u0000A significant increase in public service expenditure has been\u0000observed in small communities that are part of an amalgamated\u0000community. Expenditures on education, housing construction,\u0000utilities, transportation, garbage collection, culture, and social\u0000security have increased significantly. At the same time, the\u0000expenditure ratios in large communities have remained almost\u0000unchanged.\u0000There are several reasons for this problem, including the\u0000implementation of the powers defined by law, their significant\u0000inconsistency with the community budget, inexplicit legislative\u0000definitions of the powers, and the absence of an evaluation system\u0000for their implementation.\u0000In such circumstances, there is a need to evaluate the impact\u0000of community amalgamation on the implementation power defined\u0000by law.\u0000Even with the fact that more than half of the community\u0000budget revenue is from the state budget, the communities in the\u0000pre-amalgamation and post-amalgamation periods continued to\u0000implement a limited number of powers and act as the minimum\u0000community service provider.\u0000The Law on local self-government defines the scope of\u0000mandatory issues that apply equally to all communities, which, of\u0000course, requires the definition of these powers by specifying the\u0000concepts in the law, introducing an evaluation system for the\u0000implementation of these powers without ignoring the sectoral\u0000characteristics and the potential of the communities","PeriodicalId":328482,"journal":{"name":"Messenger of Armenian State University of Economics","volume":"31 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":"133074036","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_2022.2-27
A.R. Hakobyan
The paper researches managerial accounting development issues in the Republic of Armenia, analyzes the international experience of managerial accounting regulatory, pointes out two directions of improvement of managerial accounting through the creation of a self-regulatory institution and development of professional standards. According to the author, in the future, they can become factors in the development of managerial accounting, improve both the quality of managerial decisions, and the competitiveness of organizations. Managerial accounting will go beyond the organization and will accumulate information on the capabilities of the external environment. The establishment of the Institute of Professional Regulation of Managerial Accounting and Standardization will contribute to the rapid dissemination of new opinions and experience, to the formation of unanimity of its participants on a number of issues.
{"title":"ՀՀ-ում գործող կազմակերպությունների կառավարչական հաշվառման կատարելագործումը ինքնակարգավորման և ստանդարտացման միջոցով/Improvement of managerial accounting through selfregulation and standardization","authors":"A.R. Hakobyan","doi":"10.52174/1829-0280_2022.2-27","DOIUrl":"https://doi.org/10.52174/1829-0280_2022.2-27","url":null,"abstract":"The paper researches\u0000managerial accounting development issues in the Republic of\u0000Armenia, analyzes the international experience of managerial\u0000accounting regulatory, pointes out two directions of improvement\u0000of managerial accounting through the creation of a self-regulatory\u0000institution and development of professional standards. According\u0000to the author, in the future, they can become factors in the\u0000development of managerial accounting, improve both the quality\u0000of managerial decisions, and the competitiveness of organizations.\u0000Managerial accounting will go beyond the organization and will\u0000accumulate information on the capabilities of the external\u0000environment. The establishment of the Institute of Professional\u0000Regulation of Managerial Accounting and Standardization will\u0000contribute to the rapid dissemination of new opinions and\u0000experience, to the formation of unanimity of its participants on a\u0000number of issues.","PeriodicalId":328482,"journal":{"name":"Messenger of Armenian State University of Economics","volume":"9 7","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114107820","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_2022.2-132
G. Gasparyan
Recently, humanity has begun to realize that economic development is closely linked to the effectiveness of environmental protection. It is noteworthy that the solution of environmental problems does not hinder, but, on the contrary, contributes to the development of the economy, creating opportunities for sustainable development. World experience in the field of environmental protection shows that an effective approach to environmental protection, including atmospheric air, is the use of an economic mechanism. Therefore, the paper studies the economic mechanism used in the Republic of Armenia in the field of environmental protection, in particular, atmospheric air. That mechanism is analyzed according to the types of emission sources, the atmospheric air emission trends and the main factors conditioning them are observed, the domestic experience of economic stimulation of atmospheric air protection is presented, as a result of all this, the relevant conclusions are drawn.
{"title":"Մթնոլորտային օդի որակի պահպանությանն ուղղված տնտեսական կառուցակարգը ՀՀ-ում/Economic Mechanism of Atmospheric Air Protection in\u0000the Republic of Armenia","authors":"G. Gasparyan","doi":"10.52174/1829-0280_2022.2-132","DOIUrl":"https://doi.org/10.52174/1829-0280_2022.2-132","url":null,"abstract":"Recently, humanity has begun to\u0000realize that economic development is closely linked to the\u0000effectiveness of environmental protection. It is noteworthy that the\u0000solution of environmental problems does not hinder, but, on the\u0000contrary, contributes to the development of the economy, creating\u0000opportunities for sustainable development. World experience in\u0000the field of environmental protection shows that an effective\u0000approach to environmental protection, including atmospheric air,\u0000is the use of an economic mechanism. Therefore, the paper\u0000studies the economic mechanism used in the Republic of Armenia\u0000in the field of environmental protection, in particular, atmospheric\u0000air. That mechanism is analyzed according to the types of emission\u0000sources, the atmospheric air emission trends and the main factors\u0000conditioning them are observed, the domestic experience of\u0000economic stimulation of atmospheric air protection is presented,\u0000as a result of all this, the relevant conclusions are drawn.","PeriodicalId":328482,"journal":{"name":"Messenger of Armenian State University of Economics","volume":"29 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":"131796074","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_2022.6-60
T. Vardanyan, Suren Minasyan
The issue of providing the population with food is the oldest of the global problems of mankind. Given the fact that by 2050 the world's population will reach 9 billion people and the demand for food will increase by 60%, the world community and individual countries need to pay close attention to the problem of food security. Recent developments over the world, including Russian-Ukrainian conflict and economic sanctions against the Russian Federation, which could lead to a reduction in production capacity due to food security, restrictions on food exports, and disruption of logistic chains, pose significant risks for countries dependent on foreign food markets. Considering the fact that both Russia and Ukraine are the main markets for food imports to Armenia, the study of Armenia’s food security system is gaining new importance, raising the need to consider alternative markets.
{"title":"Food Security Issues of the Republic of Armenia","authors":"T. Vardanyan, Suren Minasyan","doi":"10.52174/1829-0280_2022.6-60","DOIUrl":"https://doi.org/10.52174/1829-0280_2022.6-60","url":null,"abstract":"The issue of providing the population with food is the oldest of the global problems\u0000of mankind. Given the fact that by 2050 the world's population will reach 9 billion people\u0000and the demand for food will increase by 60%, the world community and individual\u0000countries need to pay close attention to the problem of food security. Recent\u0000developments over the world, including Russian-Ukrainian conflict and economic\u0000sanctions against the Russian Federation, which could lead to a reduction in production\u0000capacity due to food security, restrictions on food exports, and disruption of logistic\u0000chains, pose significant risks for countries dependent on foreign food markets.\u0000Considering the fact that both Russia and Ukraine are the main markets for food imports\u0000to Armenia, the study of Armenia’s food security system is gaining new importance,\u0000raising the need to consider alternative markets.","PeriodicalId":328482,"journal":{"name":"Messenger of Armenian State University of Economics","volume":"48 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":"131912882","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_3_43
Armen Jughuryan, J. Gevorgyan
{"title":"Strategic Accounting Issues of Organizations Competitiveness","authors":"Armen Jughuryan, J. Gevorgyan","doi":"10.52174/1829-0280_2021_3_43","DOIUrl":"https://doi.org/10.52174/1829-0280_2021_3_43","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":"130475620","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_2022.6-9
M. Movsisyan, Tsovinar J. Karapetyan, Taguhi Ohanyan, Anna Minasyan
Despite being widely used and well examined, fiscal decentralization is often perceived differently. Like other types of decentralization, fiscal decentralization means the transfer of powers and responsibilities from the central government level to local selfgovernment bodies with a certain degree of autonomy. The effectiveness of fiscal decentralization is primarily determined by the approaches used to allocate revenues to the budgets of different levels of government, as well as by the organization of interbudgetary relations. It is obvious that compliance of fixed revenues (first of all tax revenues) with the expenditure part of the budget is of great importance for the implementation of spending powers assigned to local self-government bodies. In the given paper, by calculating the indicators used in domestic and international professional literature, an evaluation and analysis of the level of tax autonomy and fiscal decentralization of the RA local self-government bodies was carried out, making comparisons with European countries
{"title":"Assesment of Fiscal Decentralization of the RA Local Self-Government System","authors":"M. Movsisyan, Tsovinar J. Karapetyan, Taguhi Ohanyan, Anna Minasyan","doi":"10.52174/1829-0280_2022.6-9","DOIUrl":"https://doi.org/10.52174/1829-0280_2022.6-9","url":null,"abstract":"Despite being widely used and well examined, fiscal decentralization is often\u0000perceived differently. Like other types of decentralization, fiscal decentralization means\u0000the transfer of powers and responsibilities from the central government level to local selfgovernment bodies with a certain degree of autonomy.\u0000The effectiveness of fiscal decentralization is primarily determined by the approaches\u0000used to allocate revenues to the budgets of different levels of government, as well as by\u0000the organization of interbudgetary relations.\u0000It is obvious that compliance of fixed revenues (first of all tax revenues) with the\u0000expenditure part of the budget is of great importance for the implementation of spending\u0000powers assigned to local self-government bodies.\u0000In the given paper, by calculating the indicators used in domestic and international\u0000professional literature, an evaluation and analysis of the level of tax autonomy and fiscal\u0000decentralization of the RA local self-government bodies was carried out, making\u0000comparisons with European countries","PeriodicalId":328482,"journal":{"name":"Messenger of Armenian State University of Economics","volume":"11 1-2 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":"129711132","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_2023.1-5
Andranik Margaryan
Interactions between types of taxes that form the basis of the tax system of the Republic of Armenia and the Gross value added were analyzed in the article. The main objective of the analysis was to observe the behavioral impacts of different types of taxes: corporate income tax, personal income tax, value added tax and excise tax on the growth of the country's GDP according to their functional significance, the main trends and the most typical aspects of these processes were revealed. In this context, it is very important to identify the amount of financial resources the state collects from the economy and allocates to the state treasury in the form of taxes and fees, as well as the distribution of the tax burden on economic sectors, households and others participating in economic processes. In order to find out the nature of the observed relationships and the directions of influence, the ARDL (autoregressive distributed lag) model was used, the use of which allowed to distinguish both short-term and long-term interrelations between observed indicators. As a result of the given analysis, the positive impacts of indirect taxes and the negative impacts of direct taxes on the economic growth were identified and quantified. Nevertheless, the short and long-term impacts of personal income tax on the economic growth is controversial and ambiguous.
{"title":"Structural Impacts of the Tax System on Economic Growth in the Republic of Armenia","authors":"Andranik Margaryan","doi":"10.52174/1829-0280_2023.1-5","DOIUrl":"https://doi.org/10.52174/1829-0280_2023.1-5","url":null,"abstract":"Interactions between types of taxes that form the basis of the tax system of the Republic of Armenia and the Gross value added were analyzed in the article. The main objective of the analysis was to observe the behavioral impacts of different types of taxes: corporate income tax, personal income tax, value added tax and excise tax on the growth of the country's GDP according to their functional significance, the main trends and the most typical aspects of these processes were revealed. In this context, it is very important to identify the amount of financial resources the state collects from the economy and allocates to the state treasury in the form of taxes and fees, as well as the distribution of the tax burden on economic sectors, households and others participating in economic processes. In order to find out the nature of the observed relationships and the directions of influence, the ARDL (autoregressive distributed lag) model\u0000was used, the use of which allowed to distinguish both short-term and long-term interrelations between observed indicators. As a result of the given analysis, the positive impacts of indirect taxes and the negative impacts of direct taxes on the economic growth were identified and quantified. Nevertheless, the short and long-term impacts of personal income tax on the economic growth is controversial and ambiguous.","PeriodicalId":328482,"journal":{"name":"Messenger of Armenian State University of Economics","volume":"34 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":"117011534","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}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：