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Innovative marketing as an effective tool of business success 创新营销是商业成功的有效工具
Pub Date : 2021-03-05 DOI: 10.31548/bioeconomy2021.01.001
O. Zhuk
Theoretical principles and mechanisms of innovative marketing development substantiated and covered taking into account the best European practices and national characteristics. The research is uses dialectical methods of cognition of processes and phenomena, uses a monographic method, which analyzes the evolution of scientific achievements of Ukrainian and foreign scientists on the development of innovative marketing, an empirical method of comprehensive assessment of the current state of innovation as an effective tool for business success, comparative analysis of diversity types of innovations, which creates opportunities and preconditions for their more active use by enterprises of different spheres of activity and contributes to the success of business, comparative analysis of the diversity of types of innovations, which creates opportunities and prerequisites for their more active use by enterprises of different fields and contributes to business success, as well as abstract-logical method, which developed theoretical generalizations and conclusions. Process of studying is development of innovative marketing in Ukraine and in some European countries, the current state of innovation is highlighted and its economic aspects are analyzed. The main results of modern transformations in innovation marketing are identified and it is determined that it is a systematic integration of the full innovation cycle: from consideration of market conditions of innovative products, their business planning, sales, promotion of innovative products, innovation and revenue generation. Innovation marketing differs from traditional marketing in that it is not related to a real product, but to innovations and evaluation of the effectiveness of their development and promotion in innovation. Along with the constant changes, it is advisable to formulate a definition of innovative marketing as a comprehensive system of enterprise aimed at analyzing and managing innovations based on marketing information and marketing tools and provides for the implementation of tasks using innovative marketing tools, which will contribute to business success.
创新营销发展的理论原则和机制在考虑到欧洲最佳实践和国家特点的情况下得到了证实和涵盖。该研究是运用辩证的方法认识过程和现象,采用专题研究方法,分析乌克兰和外国科学家在创新营销发展方面的科学成就演变,采用实证方法综合评估创新现状,作为企业成功的有效工具,对多样性创新类型的比较分析,为不同活动领域的企业更积极地利用这些创新创造机会和先决条件,并有助于商业的成功,对创新类型的多样性进行比较分析,它为不同领域的企业更积极地使用它们创造了机会和先决条件,有助于企业的成功,以及抽象的逻辑方法,它发展了理论概括和结论。研究过程是乌克兰和一些欧洲国家创新营销的发展,重点介绍了创新的现状,并分析了创新的经济方面。确定了创新营销现代转型的主要结果,并确定它是整个创新周期的系统集成:从创新产品的市场条件、其商业规划、销售、创新产品的推广、创新和创收的角度考虑。创新营销与传统营销的不同之处在于,它与真正的产品无关,而是与创新以及对其发展和促进创新的有效性的评估有关。随着不断的变化,建议将创新营销定义为一个综合的企业系统,旨在基于营销信息和营销工具分析和管理创新,并规定使用创新营销工具执行任务,这将有助于企业成功。
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引用次数: 0
Prospects of Ukrainian agricultural market development in the context of European integration 欧洲一体化背景下乌克兰农业市场发展前景
Pub Date : 2021-03-05 DOI: 10.31548/bioeconomy2021.01.006
Yelyzaveta Synetska
Ukraine’s European integration is a multilevel, dynamic, and long process that has a complex, sometimes dramatic evolution and depends on many internal and external factors. Ukraine has favorable geographical, climatic, resource and other prerequisites for rural development, so it is potentially able to become a country with priority agricultural development and one of the main suppliers to world markets of environmentally friendly food products. However, today the problem of inconsistency between the level of development of the Ukrainian agricultural sector and rural areas in general at the world level and the standards of the EU countries remains unresolved. The prerequisites for Ukraine’s integration into the EU are analyzed, considering the advantages and disadvantages of this process for the country’s agricultural market. The necessity of transition to the investment and innovation model of development of this market was proved. Optimization of the development of all sectors of the agricultural market should become a significant direction for improving the management of innovative financing. The article considers the current state of development of the agri-food market in the foreign economic activity of Ukraine. The assessment of the level of competitiveness of agricultural products is summarized. Factors influencing the improvement of competitive positions of agricultural products in the domestic and foreign markets are proposed. Global trends indicate that Ukraine can gain a lasting push for development and even become a world leader, becoming a breadwinner for almost the whole world. The adoption of EU norms and standards in Ukraine, together with duty-free trade, should attract investors who want to introduce the latest technologies into the country’s economy. This will help turn Ukraine’s economy into an exporter of value-added products, and exports of raw materials will be a thing of the past. These global changes would have to be accompanied by a qualitatively new steps to create conditions for the liberalization of markets. This should also apply to markets for agricultural products and food products. In this way, we can expect success only if we increase the competitiveness of agricultural products. And this, in turn, can only be realized in conditions of innovative development.
乌克兰的欧洲一体化是一个多层次、动态和漫长的过程,有着复杂的、有时是戏剧性的演变,取决于许多内部和外部因素。乌克兰拥有良好的地理、气候、资源和其他农村发展先决条件,因此有可能成为一个优先发展农业的国家,也是世界环保食品市场的主要供应商之一。然而,今天,乌克兰农业部门和农村地区在世界一级的发展水平与欧盟国家的标准不一致的问题仍未解决。分析了乌克兰加入欧盟的先决条件,考虑了这一过程对该国农业市场的优势和劣势。证明了向投资和创新模式转型发展该市场的必要性。优化发展农业市场各环节,应成为提高农业创新融资管理水平的重要方向。本文考虑了乌克兰对外经济活动中农业食品市场的发展现状。对农产品竞争力水平的评价进行了总结。提出了影响农产品在国内外市场竞争地位提高的因素。全球趋势表明,乌克兰可以持久推动发展,甚至成为世界领导者,成为几乎全世界的经济支柱。乌克兰采用欧盟规范和标准,加上免税贸易,应该会吸引那些想将最新技术引入该国经济的投资者。这将有助于将乌克兰经济转变为增值产品出口国,原材料出口将成为过去。在这些全球变化的同时,必须采取质的新步骤,为市场自由化创造条件。这也应适用于农产品和食品市场。这样,只有提高农产品的竞争力,我们才能期待成功。而这只能在创新发展的条件下才能实现。
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引用次数: 0
Assessment of concentration of producers on the beef market 牛肉市场生产者集中度评价
Pub Date : 2021-03-05 DOI: 10.31548/bioeconomy2021.01.004
L. Stepasiuk
The article analyzes the peculiarities of the functioning of the beef market and its impact on the development of the country’s economy. It is emphasized that the importance of national food security and the country’s export potential is an indisputable fact. It is emphasized that an important role in this mission of the state is played by livestock, which provides the population with valuable food. Therefore, the state of development of this branch of agriculture is relevant at present and is one of the priorities of agricultural policy. The importance and role of cattle meat in food security are substantiated. Based on the calculation of five concentration indicators (concentration ratio, Herfindahl-Hirschman index, Hall-Tidman index, market share variance, coefficient of variation, entropy coefficient, relative entropy coefficient), the peculiarities of competition in the domestic meat market are determined. Calculations show that this market is moderately concentrated with a limited oligopoly, has weak market power of economic entities, and a high level of competition in the foreign market of cattle. It is established that ensuring the competitiveness of domestic beef is possible due to the revival of the meat industry based on the development of specialized enterprises, which will reduce production costs, provide affordable prices for beef in rising food prices and product quality standards to enter foreign markets. It is emphasized that the effective development of the meat market will contribute to the sustainable development of the agricultural sector in Ukraine and increase the competitiveness of domestic products. There is still a wide field for research on the mechanisms of state support for the development of livestock in order to restore the potential of the industry and provide the country with stable international positions.
本文分析了牛肉市场运作的特点及其对国家经济发展的影响。有人强调,国家粮食安全和国家出口潜力的重要性是不争的事实。需要强调的是,牲畜在国家的这一使命中发挥着重要作用,它为人民提供了宝贵的食物。因此,这一农业分支的发展状况目前是相关的,也是农业政策的优先事项之一。证实了牛肉在粮食安全中的重要性和作用。通过对五个集中度指标(集中度、赫芬达尔-赫希曼指数、霍尔-蒂德曼指数、市场份额方差、变异系数、熵系数、相对熵系数)的计算,确定了国内肉类市场竞争的特点。计算表明,该市场适度集中,寡头垄断有限,经济实体的市场力量较弱,在国外牛市场竞争激烈。已经确定,由于在专业企业发展的基础上振兴肉类行业,确保国内牛肉的竞争力是可能的,这将降低生产成本,在不断上涨的食品价格和产品质量标准中为牛肉提供可负担的价格,以进入国外市场。强调指出,肉类市场的有效发展将有助于乌克兰农业部门的可持续发展,并提高国内产品的竞争力。为了恢复畜牧业的潜力并为国家提供稳定的国际地位,国家支持畜牧业发展的机制仍有广泛的研究领域。
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引用次数: 0
Directions of activation of investment activity of small and medium enterprises of the agricultural sector 启动农业部门中小企业投资活动的方向
Pub Date : 2021-03-05 DOI: 10.31548/bioeconomy2021.01.005
L. Shynkaruk, K. Alekseieva, Olha Tsokol
The article substantiates the directions of investment activity of the small and medium enterprises of the agrarian sector of Ukraine. The role of the small and medium sized enterprises is well-grounded in modern economic conditions and the need to intensify their investment activities is shown. The current situation with the development of such enterprises is analyzed and the specific measures to stimulate the investment activity are indicated. It is proved that the investment activity of small and medium-sized agrarian enterprises should be intensified. It is obvious that the large agrarian enterprises possess more abilities in attracting investments in particular in implementing the new technologies. However, these are the small and medium sized agrarian enterprises able to reach both economic and social goals and serve as an elevator for the youth in the villages. Also the food security function is implemented by the small and medium-sized agrarian enterprises. The analysis of the data on the development of small and medium-sized agrarian enterprises in Ukraine shows the importance of them for the economic growth and the development of the national economy. Their development was unfortunately negatively affected by the fast spread of the corona virus in the world and the following quarantine restrictions. The data on the development of small and medium agrarian enterprises in Ukraine and in Germany has been presented in order to compare and to use the positive German experience in domestic conditions. In current conditions it is necessary to implement urgent measures to support the small and medium enterprises, i.e. to reduce the tax burden, to provide access to markets, in particular by stimulating the export activities of small and medium enterprises, to increase the level of digitalization of them. Presently there are public programs for support of the small and medium agrarian enterprises introduced by the Government. If these measures prove to be effective there are positive anticipations concerning the renewal and intensification of the development of small and medium enterprises in Ukraine.
文章证实了乌克兰农业部门中小企业投资活动的方向。中小型企业的作用在现代经济条件下是有充分基础的,因此必须加强它们的投资活动。分析了中小企业发展的现状,提出了促进中小企业投资活动的具体措施。实践证明,应加强中小农业企业的投资活动。显然,大型农业企业在招商引资方面,特别是在实施新技术方面具有更强的能力。然而,这些是中小型农业企业,能够实现经济和社会目标,并作为农村青年的电梯。粮食保障职能由中小农业企业来履行。通过对乌克兰中小农业企业发展数据的分析,可以看出中小农业企业对经济增长和国民经济发展的重要性。不幸的是,它们的发展受到冠状病毒在世界上的快速传播和随后的隔离限制的负面影响。提出了关于乌克兰和德国中小型农业企业发展的数据,以便比较和利用德国在国内条件下的积极经验。在当前形势下,有必要采取紧急措施支持中小企业,即减轻税负,提供市场准入,特别是通过刺激中小企业的出口活动,提高中小企业的数字化水平。目前,政府推出了支持中小型农业企业的公共方案。如果这些措施证明是有效的,人们对乌克兰中小型企业的复兴和加强发展抱有积极的期望。
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引用次数: 0
Methodological tools of budget financing of the agricultural sector of the economy 农业经济部门预算融资的方法工具
Pub Date : 2021-03-03 DOI: 10.31548/bioeconomy2020.03.057
O. Lemishko
The article is devoted to the development of methodological tools for budget financing of the agricultural sector of the economy of Ukraine. It is substantiated that the agricultural sector is a basic component of sustainable development of the national economy, a multiplier of general economic growth. The low quality of budget planning was diagnosed, which negatively affected the formation of the system of budget financing of the agricultural sector of the Ukrainian economy. Systemic shortcomings of the financial support of the agricultural sector of the economy from the State Budget of Ukraine identified: repeated adjustment of planned expenditures for the general and especially for the special fund, due to non-fulfillment of planned volumes and untimely budget allocations for the needs of the agricultural sector, lack of continuity the amount of funding for government programs, etc. It is established that agriculture of Ukraine is financed by 2/3 from the general fund of the State budget, from the special - by a third; the main source of funding for other sectors of the agricultural sector is the general fund. The types of models of state regulation of the agricultural sector of the economy in terms of basic features are identified - the type of financial policy, the level of state intervention, targeting, consequences for the market environment, and countries that apply the relevant models. According to this set of features, American and European types of models are distinguished. The type of capital reproduction model in the agrarian sector of Ukraine's economy is diagnosed as an intermediate type (between American and European) with a specific mechanism of financial regulation, in which direct methods of state regulation with appropriate levers and tools are preferred. It is emphasized that the target vector of state support should be positive dynamics in creating added value in the agricultural sector of the economy and stabilizing the financial stability of agricultural enterprises, which will form the basis of expanded capital reproduction and encourage accelerated sustainable development of the agricultural sector. The main directions of budget financing of the agrarian sector of the economy of Ukraine are formed: increase of absolute volume and specific weight in the general expenses of the Consolidated budget of Ukraine at the level of the contribution of the branch to the GDP of the country; improving the quality of budget planning of expenditures, limiting the possibility of adjusting their volumes for the general and special fund; expenditures to support food security and export potential of the agricultural sector of the economy under protected items; ensuring structural changes in favor of the development budget and its formation on a medium-term basis; prohibition of discretion in the financing of state and regional target programs in accordance with the approved passports, specification of these expenditures in accordance with
本文致力于为乌克兰经济农业部门的预算融资制定方法工具。事实证明,农业部门是国民经济可持续发展的基本组成部分,是总体经济增长的乘数。诊断出预算规划质量低下,这对乌克兰经济农业部门预算筹资制度的形成产生了负面影响。乌克兰国家预算对农业经济部门的财政支持存在系统性缺陷:由于未完成计划数量和未及时为农业部门的需求分配预算,政府方案的资金数额缺乏连续性,因此反复调整一般和特别基金的计划支出,等等。确定乌克兰农业的资金有三分之二来自国家预算的普通基金,三分之一来自特别基金;农业部门其他部门的主要资金来源是普通基金。在基本特征方面,确定了国家对农业经济部门的监管模式的类型-金融政策的类型,国家干预的水平,目标,对市场环境的影响,以及应用相关模式的国家。根据这组特征,区分了美式和欧洲式车型。乌克兰经济中农业部门的资本再生产模式类型被诊断为一种中间类型(介于美国和欧洲之间),具有特定的金融监管机制,其中更倾向于采用具有适当杠杆和工具的直接国家监管方法。报告强调,国家支持的目标向量应该是在创造农业经济部门附加值和稳定农业企业财务稳定方面的积极动力,这将构成扩大资本再生产的基础,并鼓励农业部门加速可持续发展。乌克兰经济农业部门预算融资的主要方向是:乌克兰综合预算一般费用的绝对数量和比重在该部门对该国国内生产总值的贡献水平上增加;提高支出预算规划的质量,限制一般基金和专项基金调整支出数量的可能性;用于支持受保护项目下农业经济部门的粮食安全和出口潜力的支出;确保有利于发展预算的结构变化及其中期编制;禁止根据批准的护照为州和地区目标项目提供资金时的自由裁量权,根据部门和项目分类说明这些支出,以确保预算过程的透明度。
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引用次数: 0
Foreign regulation experience of the agricultural land market 国外农用地市场调控经验
Pub Date : 2021-03-03 DOI: 10.31548/bioeconomy2020.03.037
O. Kireitseva, O. Zhylin
The article examines theoretical formation foundations of functioning system of the agricultural land market in foreign countries. It is analyzed basic and special parameters of the legislative framework on land, protection of rights and opportunities of land owners, purchase and sale procedures in the context of land relations. It has been determined that the success of land reforms and the effectiveness of implementation and functioning of the land market depend on the level of their scientific substantiation, state regulation and measures to coordinate interests of its participants. Land relations are governed by norms of civil, administrative law, or by special laws dedicated to certain types of land relations, as well as laws on agrarian and land reforms in foreign countries. Such key aspects of public regulation are considered in: the taxation system, the credit and financial mechanism, antimonopoly policy, special targeted programs. There is various level of centralization and decentralization of land management, representative bodies of territorial communities that have different powers to regulate land use, organizational and legal forms of land use and forms of ownership of land resources that are not the same in countries with different socio-political systems. It has been determined that the legal regulation of land potential should contain effective aspects of the practical application of norms in real context. That is not only the normative existence of functioning rules, but also the practical aspect of ensuring the implementation of the state's land potential through local authorities within the land areas. This issue can be analyzed by the experience of foreign countries, such as the USA, Germany, France, Italy, Poland, Cyprus, Israel.
本文考察了国外农地市场运作体系的理论形成基础。分析了土地立法框架的基本参数和特殊参数、土地所有者权利和机会的保护、土地关系背景下的买卖程序。已经确定,土地改革的成功以及土地市场的实施和运作的有效性取决于其科学实证水平、国家监管和协调参与者利益的措施。土地关系受民法、行政法规范或专门针对某些类型土地关系的特别法律以及外国农业和土地改革法律的管辖。公共监管的这些关键方面包括:税收制度、信贷和金融机制、反垄断政策、专项计划。土地管理有不同程度的集中和分散,领土社区的代表机构有不同的权力来管理土地使用,土地使用的组织和法律形式以及土地资源所有权形式在不同社会政治制度的国家是不一样的。已经确定,对土地潜力的法律规定应包含在实际情况下实际应用规范的有效方面。这不仅是运作规则的规范性存在,也是确保通过土地区域内的地方当局实现国家土地潜力的实际方面。这一问题可以借鉴美国、德国、法国、意大利、波兰、塞浦路斯、以色列等国的经验进行分析。
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引用次数: 1
Bankinsurance: new challenges and development prospects in Ukraine 银行保险:乌克兰面临的新挑战和发展前景
Pub Date : 2021-03-03 DOI: 10.31548/bioeconomy2020.03.016
O. Zharikova, K. Cherkesenko
The article reveals the essence of modern bank insurance and new challenges and prospects for development in Ukraine. The definition of "bank insurance" is theoretically substantiated and the general financial and economic characteristics of Ukrainian banks are realized. The normative indicators of commercial institutions are analyzed and the main risks affecting banking and insurance activities and the possibility of their leveling are identified. Theoretical and practical information on the process of merging the capital of banks and insurance companies, financial and economic analysis of one of the largest banks in modern Ukraine - JSC "PrivatBank", and assessed the financial stability of its insurance partners. A study of the insurance market of Ukraine with the definition of possible prospects for cooperation with the studied bank. From the calculations, it was found that PrivatBank can be recommended to find new partners for cooperation between leading companies such as AXA Insurance and Providna. It is established that banking insurance technologies have a significant place at the present stage of development of the domestic financial segment. Using a large customer base and a wide network of branches and outlets, banking experts expect that revenues from the sale of insurance products in 2021 may amount to 15% of total bank revenues, as the volume of bank insurance in "PrivatBank" is growing quite rapidly. The activity of banks in market conditions is subject to its general laws, and therefore requires the development of a viable mechanism for managing financial activities, aimed at increasing the competitiveness of banks. Thus, the ability of bank managers to determine the degree of financial stability of their own bank, competing banks and counterparties plays an important role. Therefore, one of the principles of further rapid development of the banking system of Ukraine is the search for ways to optimize the financial condition of the bank.
文章揭示了现代银行保险的本质以及乌克兰银行保险面临的新挑战和发展前景。从理论上充实了“银行保险”的定义,认识了乌克兰银行的一般金融和经济特征。分析了商业机构的规范性指标,确定了影响银行和保险活动的主要风险及其平准化的可能性。关于合并银行和保险公司资本过程的理论和实践信息,现代乌克兰最大的银行之一的金融和经济分析- JSC“PrivatBank”,并评估其保险合作伙伴的金融稳定性。对乌克兰保险市场的研究,并确定与所研究银行合作的可能前景。通过计算发现,PrivatBank可以为安盛保险和普罗维登娜等领先公司之间的合作寻找新的合作伙伴。本文认为,银行保险技术在我国金融部门发展的现阶段具有重要地位。凭借庞大的客户基础和广泛的分支机构和网点网络,银行业专家预计,随着“私人银行”的银行保险业务增长迅速,2021年保险产品销售收入可能达到银行总收入的15%。银行在市场条件下的活动受其一般规律的制约,因此需要制订一种可行的机制来管理金融活动,以提高银行的竞争力。因此,银行经理确定本银行、竞争银行和交易对手的财务稳定程度的能力起着重要作用。因此,寻求优化银行财务状况的途径是乌克兰银行体系进一步快速发展的原则之一。
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引用次数: 3
Influence of the Covid-19 pandemic on trends in development of professional ethics 新冠肺炎疫情对职业道德发展趋势的影响
Pub Date : 2021-03-03 DOI: 10.31548/bioeconomy2020.03.087
V. Samsonova
The COVID-19 pandemic has created unprecedented challenges for businesses and organizations in the public and private sectors around the world. It has forever changed the business environment and pushed companies to a turning point in technology change. The catastrophic consequences of the pandemic for human health, its psychological endurance, emotional resilience and moral consciousness are striking. The results of the study show that in the near future it is necessary to prepare for overcoming the consequences of the pandemic not only in terms of medical and practical aspects, but also in terms of ethical issues. The article considers the challenges and consequences of the COVID-19 pandemic for the world economy, professional moral norms. Six megatrends that transform the world after the end of the pandemic, identified by the United Nations, including the advent of the big data economy: hyper-connected society; the wellbeing economy; low-carbon economy; the circular economy; the bio growth economy; the experience economy. It is noted that the likely emergence of new approaches to professional activities may create new threats or affect the level of previously identified threats to the basic principles of professional ethics and lead to certain ethical dilemmas in the performance of professional duties. These examples of the application of the basic principles of professional ethics in modern conditions will help to formulate the necessary ethical values for each person and better guide professionals in solving complex problems that currently arise in decision-making and create an ethical infrastructure that will improve the culture of business management at the operational and strategic levels. This will increase the efficiency of managing the economic development of the country. The emphasis is on the ethical responsibility of professionals in any field in the post-pandemic period. The results of the study suggest that the risk of discrediting ethics increases against the background of a pandemic. The article outlines the main directions of overcoming these challenges, trends in the development of professional ethical systems. There is a growing need for ethical regulation of professional behavior and actions in vital areas of human life.
新冠肺炎疫情给世界各地公共和私营部门的企业和组织带来了前所未有的挑战。它永远改变了商业环境,并将公司推向了技术变革的转折点。这场大流行病对人类健康、心理承受能力、情感韧性和道德意识的灾难性后果是惊人的。研究结果表明,在不久的将来,不仅在医学和实践方面,而且在伦理问题方面,都有必要为克服这一流行病的后果做好准备。文章探讨了新冠肺炎疫情对世界经济、职业道德规范的挑战和影响。联合国确定的疫情结束后改变世界的六大趋势,包括大数据经济的出现:超互联社会;福利经济;低碳经济;循环经济;生物增长经济;体验经济。值得注意的是,可能出现的职业活动新方法可能会造成新的威胁,或影响先前确定的对职业道德基本原则的威胁程度,并在履行职业职责时导致某些道德困境。这些在现代条件下应用职业道德基本原则的例子将有助于为每个人制定必要的道德价值观,更好地指导专业人员解决当前决策中出现的复杂问题,并创建一个道德基础设施,以改善运营和战略层面的企业管理文化水平。这将提高管理国家经济发展的效率。重点是疫情后时期任何领域的专业人员的道德责任。研究结果表明,在大流行的背景下,诋毁道德的风险增加了。文章概述了克服这些挑战的主要方向,职业道德体系的发展趋势。人们越来越需要对人类生活重要领域的职业行为和行为进行道德规范。
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引用次数: 0
Agricultural enterprise management report 农业企业经营报告
Pub Date : 2021-03-03 DOI: 10.31548/bioeconomy2020.03.106
H. Umerova
The article is devoted to the organizational and basic procedures of the Management Report’s structural synthesis and informational content. This reporting form introduction is due to the implementation of the Directive 2013/34 / EU provisions “On annual financial statements, consolidated financial statements” in the legislation of Ukraine. Accordingly, the requirement has been established for large enterprises, including public interest entities, to prepare a Management Report concerning the financial and non-financial information disclosing. Medium-sized enterprises are entitled to submit the Report in abridgement, highlighting only the finance indicators of their activities. Management Report is an information support source and a comprehensive assessment of the state and potential, financial, economic, social, labor and environmental enterprise activities, identified risks and uncertainties, etc. The information obtained allows both internal and external users to assess the consequences of the enterprise activities impact on the environment, society and the economy, in particular, the certain segment development potential. Domestic and international regulatory support on the Management Report preparation has been analyzed as part of the study. It has been established that the form, structure and content of the Management Report is not regulated and is generated by enterprises independently in any form, taking into account the Methodological Recommendations for its preparation. The Management Report content has been proposed in accordance with the requirements of different management levels particularly concerning disclosing relevant information on agricultural enterprise activities in economic, social and environmental areas. The purpose of such informational content is to reflect the specifics and technological features of the enterprise activities for crop production. The implementation of these recommendations will provide information on the results and specifics of agricultural enterprise activities; the headcount analysis and the social policy state in general at enterprises; impact on the environment and mechanisms to minimize it. It also has determined that disclosing these key performance indicators contributes to the increase in information transparency, accountability and comparability, as well as agricultural enterprise investment attractiveness and sustainable development.
本文致力于管理报告的结构综合和信息内容的组织和基本程序。本报告表的引入是由于乌克兰立法中实施了2013/34/EU指令“关于年度财务报表、合并财务报表”的规定。因此,要求包括公共利益实体在内的大型企业编制有关财务和非财务信息披露的管理报告。中型企业有权提交报告摘要,只突出其活动的财务指标。管理报告是一个信息支持来源,是对企业活动的状态和潜力、财务、经济、社会、劳工和环境、已识别的风险和不确定性等的综合评估。所获得的信息允许内部和外部用户评估企业活动对环境、社会和经济的影响后果,尤其是某些细分市场的发展潜力。作为研究的一部分,分析了国内外对管理报告编制的监管支持。已经确定,《管理报告》的形式、结构和内容不受监管,由企业以任何形式独立编制,同时考虑到其编制方法建议。管理报告的内容是根据不同管理层的要求提出的,特别是关于披露农业企业在经济、社会和环境领域活动的相关信息。此类信息内容的目的是反映企业作物生产活动的具体情况和技术特征。这些建议的执行情况将提供有关农业企业活动成果和具体情况的信息;企业的员工人数分析和总体社会政策状况;它还确定,披露这些关键绩效指标有助于提高信息透明度、问责制和可比性,以及提高农业企业的投资吸引力和可持续发展。
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引用次数: 0
Peculiarities of accounting of payment calculations in a pandemic condition 流行病条件下支付计算会计的特殊性
Pub Date : 2021-03-03 DOI: 10.31548/bioeconomy2020.03.005
L. Gutsalenko, M. S. Nikolenko
The article considers the forecast of the International Labor Organization on the unemployment rate caused by the COVID-19 pandemic. The real indicators of unemployment in Ukraine in terms of months during the introduced quarantine in 2020 are analyzed and these data are compared with the indicators for the same period in 2019. The main possible ways of preserving jobs with compliance with quarantine measures, as well as minimizing labor costs and maintaining the level of productivity. Each of the methods listed in the article is described. Emphasis is placed on the peculiarities of their documentation at enterprises. The accounting of payroll calculations under different conditions during quarantine has been studied. In particular, a detailed study of the payment of various types of leave during quarantine, their documentation and conditions of granting. Particular attention is paid to the provision of free vacations, its duration and features of extension. The issue of accrual of the Unified social contribution when granting an employee vacations without pay is considered. The peculiarities of payment of part-time employees and employees transferred to shift work during quarantine are compared. Peculiarities of overtime pay for hourly forms of payment have been studied. Remuneration for remote work and the the regime under which the performance of official duties may be performed are analyzed. The possibility of providing employees with other benefits for work is considered. Possible payments to employees, and also features of accrual and payment of taxes during downtime are highlighted. The views of scientists on this subject are analyzed. The experience of other countries on the issue of payment in a pandemic is considered. Suggestions are given on possible measures and details of accounting for payroll during the quarantine period. The form of the internal economic reporting for control of the used and unused days of vacations is offered. Conclusions are made on the information presented in the article.
文章考虑了国际劳工组织对新冠肺炎大流行造成的失业率的预测。分析了乌克兰在2020年实施隔离期间的实际失业指标,并将这些数据与2019年同期的指标进行了比较。在遵守隔离措施的情况下保留工作岗位的主要可能方法,以及最大限度地降低劳动力成本和保持生产力水平。文章中列出的每一种方法都进行了描述。重点放在企业文档的特殊性上。对隔离期间不同条件下工资计算的核算进行了研究。特别是,详细研究了隔离期间各种类型假期的支付、文件和批准条件。特别注意免费假期的提供、持续时间和延长的特点。在给予员工无薪休假时,应考虑统一社会缴款的应计问题。比较了非全日制员工和隔离期间转入轮班工作的员工的薪酬特点。研究了按小时支付加班费的特殊性。分析了远程工作的报酬和履行公务的制度。考虑为员工提供其他工作福利的可能性。强调了可能向员工支付的款项,以及停工期间应计和纳税的特点。分析了科学家们对这个问题的看法。考虑了其他国家在疫情中支付问题上的经验。就隔离期间工资核算的可能措施和细节提出了建议。提供了控制已使用和未使用假期的内部经济报告形式。对文章中提供的信息进行了总结。
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引用次数: 0
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Bioekonomika ta agrarnii biznes
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