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Taxation of Individual Activity in Europe: Case Study of Poland, Lithuania, Ukraine 欧洲个人活动的税收:波兰、立陶宛、乌克兰的个案研究
IF 1.4 Pub Date : 2022-07-25 DOI: 10.15544/mts.2022.31
Jeremiasz Kalus, J. Žukovskis, Aleksander Punda
Abstract The main problem addressed in the publication is the differences in the taxation of individual activities in the analyzed countries. The issue is exceptionally topical because nowadays, the international organization of a business is one of the most critical aspects of its operation, and the reduction of public and legal burdens manifests itself in a very significant way concerning the profitability of certain ventures. The aim of the article is to determine in which of the countries in question the most favorable business conditions exist from a tax perspective. The article will use comparative and analytical legal methods concerning the legislations of the analyzed jurisdictions. Preliminary research indicates that the most favorable taxation conditions for a individual activity are found in Lithuania; however, to draw broad conclusions, it is also necessary to refer to other aspects that may deviate from the assumptions.
摘要在出版物中解决的主要问题是在分析国家的个人活动的税收差异。这个问题特别引人关注,因为如今,企业的国际组织是其经营的最关键方面之一,公共和法律负担的减少在某些企业的盈利能力方面以非常重要的方式表现出来。这篇文章的目的是从税收的角度来确定哪些国家有最有利的商业条件。本文将运用比较和分析的法律方法对所分析的司法管辖区的立法进行分析。初步研究表明,立陶宛为个人活动提供了最有利的税收条件;然而,为了得出广泛的结论,也有必要参考可能偏离假设的其他方面。
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引用次数: 0
Modeling the Influence of Intellectual and Innovative Determinants on the Economic Systems’ Development in the Conditions of the Creative Economy Formation 创新经济形成条件下智力和创新决定因素对经济系统发展影响的建模
IF 1.4 Pub Date : 2022-07-11 DOI: 10.15544/mts.2023.14
S. Khanin, S. Kovalchuk, N. Yakymova, Olha Harvat, A. Taranych
Abstract The purpose of the article is to substantiate the theoretical and conceptual foundations of modeling the influence of intellectual and innovative determinants on the economic systems’ development in the conditions of the creative economy formation. It is proposed to use the approach of economic-mathematical modeling in the form of simulation modeling of the intellectual-innovative development of economic systems in the conditions of the creative economy formation. Simulation modeling involves modeling the effects of three constituent blocks: “economic system”, “innovative processes”, “creative potential”. The calculation of the integral indicator of the development of intellectual and innovative determinants of economic systems in the conditions of the creative economy formation makes it possible to forecast indicators of the economic system’ development. The proposed approach was tested in relation to the economic system of Ukraine.
摘要本文的目的是证实在创意经济形成的条件下,智力和创新决定因素对经济系统发展的影响建模的理论和概念基础。提出在创新经济形成的条件下,运用经济数学建模的方法,对经济系统的智力创新发展进行模拟建模。模拟建模包括对三个组成部分的影响进行建模:“经济系统”、“创新过程”、“创造潜力”。在创造性经济形成的条件下,经济系统的智力和创新决定因素的发展的整体指标的计算使预测经济系统的发展指标成为可能。所提出的办法已在乌克兰的经济体系中得到检验。
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引用次数: 0
Trends in a Global Circular Economy 全球循环经济的趋势
IF 1.4 Pub Date : 2022-06-01 DOI: 10.15544/mts.2022.18
V. Roleders, Tetyana Oriekhova, I. Sysoieva
Abstract The article analyzes the indicators and dynamics in a global circular economy. The methodological bases of the study are the fundamental provisions of the closed-loop economy model. Structural-functional method, historical and logical method, comparative analysis, intuitive forecasting, graphical and tabular, method of induction and deduction are used in the article. It is revealed that the development of the circular economy model is characterized by such trends as the responsibility of packaging companies for the final life of materials; development of chemical processing on a commercial scale; material footprint reduction by reducing the level of household, enterprises and the other economic agents’ consumption. It is proved that the introduction of the circular economy model will help to increase GDP and average employment and to reduce greenhouse gas emissions. It has been established that the European Union’s Ecodesign Directive, the Environmental Management and Audit Scheme (EMAS), the Environmental Choice Program, the TCO Certified, etc. play an important role in encouraging business and the public to take environmental issues into account.
摘要:本文分析了全球循环经济的指标和动态。本研究的方法论基础是闭环经济模型的基本规定。本文运用了结构功能法、历史逻辑法、比较分析法、直观预测法、图表法、归纳推演法。研究发现,循环经济模式的发展具有以下趋势:包装企业对材料的最终寿命承担责任;发展具有商业规模的化学加工;通过降低家庭、企业和其他经济主体的消费水平来减少物质足迹。实践证明,循环经济模式的引入有助于提高国内生产总值和平均就业,减少温室气体排放。欧盟的生态设计指令、环境管理和审计计划(EMAS)、环境选择计划、TCO认证等在鼓励企业和公众考虑环境问题方面发挥了重要作用。
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引用次数: 2
Forecasting Parameters of Farm Development At the Regional Level Using the STELLA Program 利用STELLA程序预测区域农业发展参数
IF 1.4 Pub Date : 2022-06-01 DOI: 10.15544/mts.2022.22
Mariia Savka, Yurii Cherneviy, I. Yatsiv, I. Balaniuk, D. Shelenko, S. Yatsiv
Abstract Given the importance of forecasting the production of agricultural products by farms, the study created an original model in the STELLA program, which identified the impact on the number of agricultural enterprises, land area and fertilizers. The created model showed that in Ivano-Frankivsk region by 2030 with the stabilization of the number of agricultural enterprises, land area and the increase in mineral fertilizers per hectare of sown area may increase agricultural production by farms. This will help solve important issues for the region and the state in general, related to strengthening food security, ensuring the social development of rural areas. The prognostic changes in the volume of agricultural production determined by the STELLA program by farms of the region until 2030 can be the basis for the development of a promising model of the agricultural production system at the regional level.
摘要鉴于预测农场农产品产量的重要性,该研究在STELLA计划中创建了一个原始模型,确定了对农业企业数量、土地面积和化肥的影响。创建的模型表明,到2030年,在伊万诺-弗兰基夫斯克地区,随着农业企业数量的稳定,土地面积和每公顷播种面积矿物肥料的增加,农场的农业生产可能会增加。这将有助于解决该地区和整个国家的重要问题,涉及加强粮食安全,确保农村地区的社会发展。到2030年,该地区农场通过STELLA计划确定的农业产量的预测变化可以作为在区域层面开发有前景的农业生产系统模型的基础。
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引用次数: 0
Trends and Patterns of the Impact of the Economic Potential Implementation on the Development of Regions in the Conditions of the Creative Economy Formation 创意经济形成条件下经济潜力发挥对区域发展影响的趋势与模式
IF 1.4 Pub Date : 2022-06-01 DOI: 10.15544/mts.2022.16
N. Khrushch, Iryna Forkun, Yurii Kravchyk, L. Bordanova, Volodymyr Chenash
Abstract The article is devoted to the identification and study of the leading trends and patterns of influence of the realization of economic potential on the intensification of the development of the regional space in the conditions of creative economy formation. The article identifies and characterizes the stages of transformation of the content and main components of economic potential based on the study of socio-economic development trends, which were accompanied by the transition from pre-industrial to industrial and post-industrial development. It is proved that the economic potential has gained new significance as a result of the established transformations, and it is found that against the background of the importance of the natural component of the potential during all selected periods, there are new elements and their significance in modern conditions. It is established that in the process of forming and exercising influence on the intensification of regional space development, economic potential as a complex system containing a number of elements and connections between them, acquires such properties as a synergistic effect, and feedback is established, without whose effective existence is impossible.
本文旨在识别和研究在创意经济形成条件下,经济潜力实现对区域空间集约化发展的主导趋势和影响模式。本文在研究经济社会发展趋势的基础上,对经济潜力内涵和主要组成部分的转变阶段进行了识别和表征,这些转变伴随着前工业发展向工业发展和后工业发展的转变。事实证明,由于既定的转变,经济潜力获得了新的意义,并且发现,在所有选定时期潜力的自然组成部分的重要性的背景下,存在新的因素及其在现代条件下的意义。确立了经济潜力作为一个包含众多要素及其相互联系的复杂系统,在形成和影响区域空间发展集约化的过程中,具有协同效应等属性,并建立了反馈,没有其有效存在是不可能的。
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引用次数: 5
Prospects of the Marketing Communication Development of Trade Enterprises in Current Conditions 现状下商贸企业营销传播发展展望
IF 1.4 Pub Date : 2022-06-01 DOI: 10.15544/mts.2022.21
S. Kovalchuk, B. Tsurska, Vitalii Nianko, T. Katkova, R. Baran
Abstract Within the article, the main directions of the marketing communication development of trade enterprises are analyzed. The purpose of the article is to substantiate the prospects for the development of marketing communications of commercial enterprises in modern conditions of development, taking into account trends in the digitalization of economic processes. The methodological basis for the study of prospects for the development of marketing communications of commercial enterprises is a comprehensive approach that includes systems and processes. The use of a systems approach makes it possible to explore the components of marketing communications as part of a general system that can give a result greater than the individual components of this system, as well as to justify the recurrent relationship of functional dependence of marketing communications. The main components of marketing communications are identified. It is substantiated that marketing communications should be considered not only in terms of the use of appropriate tools, but also take into account the information component of sales channels. The subsystems of the marketing communication environment that promote information exchange between consumers and enterprises in the formation of effective interaction are studied. Recommendations for the application of omnichannel strategy of the marketing communication development of commercial enterprises have been proposed. The expediency of introduction of the client-oriented approach taking into account current conditions of functioning of trade enterprises is substantiated. It was found that for the effective functioning of commercial enterprises it is necessary to apply a combined approach, which includes both omnichannel and traditional sales channels. To assess the effectiveness of the system of omnichannel marketing communications of a commercial enterprise, it is proposed to use a recurrent ratio.
摘要本文分析了贸易企业营销传播发展的主要方向。本文的目的是在考虑到经济过程数字化趋势的情况下,对现代发展条件下商业企业营销传播的发展前景进行实证研究。研究商业企业营销传播发展前景的方法论基础是一种包括系统和过程在内的综合方法。系统方法的使用使得将营销传播的组成部分作为总体系统的一部分进行探索成为可能,这些组成部分可以提供比该系统的单个组成部分更大的结果,并证明营销传播功能依赖的循环关系是正确的。确定了营销传播的主要组成部分。事实证明,营销传播不仅要考虑使用合适的工具,而且要考虑到销售渠道的信息成分。研究了营销传播环境中促进消费者与企业之间信息交换,形成有效互动关系的子系统。对商业企业在营销传播发展中应用全渠道战略提出了建议。考虑到贸易企业目前的运作情况,采用面向客户的方法的便利性得到了证实。研究发现,商业企业要想有效运作,就必须采用全渠道与传统销售渠道相结合的方式。为了评估商业企业的全渠道营销传播系统的有效性,建议使用循环比率。
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引用次数: 0
Green Investment Opportunities for Sustainable Agriculture 可持续农业的绿色投资机会
IF 1.4 Pub Date : 2022-06-01 DOI: 10.15544/mts.2022.19
I. Gernego, Svitlana Urvantseva, Ruslan Sandulskyi
Abstract The post-COVID society faces a measure of challenges in Agri-Food sector, including the growing importance for food quality and protection. In particular, the policy makers and economists within agricultural sector concern the growing importance of sustainability criteria, when development is able to focus on the needs of both current and future generations. Particularly, resent trends prove the increasing need of green investment in agriculture to support its sustainability. Thereby, there is an urgent need to consider the research problem of disclosing the green investment as a driver for sustainable agriculture. The paper presents the evidence on sustainable agriculture features and green investment instruments. The study is performed through the analysis of green investment approaches in the context of agriculture and financial instruments to boost green investments reproduction. The results section of the paper is focused on the current potential to strengthen green investments, supporting sustainable agriculture in Europe. In particular, European agricultural sector faces the need to implement green investments’ practice, boosting particular measures of agriculture and its sustainability.
摘要新冠肺炎疫情后的社会在农业食品部门面临着一定程度的挑战,包括对食品质量和保护日益重要。农业部门的政策制定者和经济学家尤其关注可持续性标准的日益重要,因为发展能够关注当代人和子孙后代的需求。特别是,最近的趋势证明,越来越需要对农业进行绿色投资,以支持其可持续性。因此,迫切需要考虑披露绿色投资作为可持续农业驱动力的研究问题。本文介绍了可持续农业特征和绿色投资工具的证据。该研究通过分析农业和金融工具背景下的绿色投资方法来促进绿色投资的再生产。论文的成果部分重点关注当前加强绿色投资、支持欧洲可持续农业的潜力。特别是,欧洲农业部门面临着实施绿色投资实践的必要性,促进农业及其可持续性的特定措施。
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引用次数: 0
Green Marketing Impact on Perceived Brand Value in Different Generations 绿色营销对不同世代感知品牌价值的影响
IF 1.4 Pub Date : 2022-06-01 DOI: 10.15544/mts.2022.13
Justinas Kisieliauskas, Aleksas Jančaitis
Abstract In today’s world, there is more and more discussions of high production and sales volumes and the abundant global consumption it generates. At the international level, environmental consciousness is beginning to escalate both among businesses and among ordinary consumers. Thus, to find out what marketing activities can help attract different consumers to build a green brand, the research problem arises: what impact does green marketing have on the perceived value of the brand by consumers? Research object: the impact of green marketing on the perception of the brand value of X and Y generation consumers in Lithuanian market. Research aim is to theoretically analyze the concept of green marketing, its components, development, and previous research on the impact of green marketing on the perceived brand value of consumers and to conduct an empirical study to develop green marketing mix recomendations making an impact on perceived brand value of X and Y generations in Lithuania. To achieve the set goals and test the set hypotheses, the research will use two research methods: a questionnaire survey and a semi-structured interview with green marketing experts and green business representatives. Three research hypotheses were made: price is the factor, influencing consumers of generation X more, than generation Y; generation Y consumers are more interested in green products; environmental awareness of brands has less influence on generation X than to generation Y.
摘要在当今世界,人们越来越多地讨论高产量和高销售量及其产生的丰富的全球消费。在国际层面,企业和普通消费者的环保意识开始升级。因此,为了找出哪些营销活动有助于吸引不同的消费者建立绿色品牌,研究问题出现了:绿色营销对消费者感知品牌价值有什么影响?研究对象:绿色营销对立陶宛市场X、Y世代消费者品牌价值感知的影响。研究目的是从理论上分析绿色营销的概念、组成部分、发展以及以往关于绿色营销对消费者感知品牌价值影响的研究,并进行实证研究,以制定对立陶宛X和Y世代感知品牌价值产生影响的绿色营销组合建议。为了实现既定目标并检验既定假设,本研究将采用两种研究方法:问卷调查和对绿色营销专家和绿色企业代表的半结构化访谈。提出了三个研究假设:价格是影响X世代消费者多于Y世代消费者的因素;Y世代消费者对绿色产品更感兴趣;品牌的环保意识对X世代的影响小于对Y世代的影响。
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引用次数: 2
Social Psychological Elements and Buying Intention of Rural Buyer 社会心理因素与农村购买者购买意愿
IF 1.4 Pub Date : 2022-06-01 DOI: 10.15544/mts.2022.15
A. Rizvi, A. Bhadauria, Bimal Jaiswal
Abstract This study analyses the effect of elements adopted from social psychology, that is attitude and subjective norms, on the buying intention of rural buyers for purchasing hand hygiene products. Several studies in the FMCG sector has examined the role of social-psychological elements on buying intention. However, there is a paucity of research examining the impact of attitude and subjective norms on buying intention of rural buyers for hand hygiene products. Therefore the study aimed to examine the effect of social-psychological elements on buying intention of rural buyers. After concluding from the theory of reasoned action, conducting experimental research with 384 rural respondents and conducting analysis using the stepwise multiple regression analysis, the result exhibit that attitude affects the buying intention. However, subjective norms also influenced the buying intention. The study concludes that buying intention of rural buyers was substantially influenced by the social-psychological elements associated with them.
摘要本研究分析了社会心理学中所采用的态度和主观规范因素对农村购买者购买手卫用品购买意愿的影响。快速消费品行业的几项研究考察了社会心理因素对购买意愿的影响。然而,关于态度和主观规范对农村购买者手卫生用品购买意愿影响的研究却很少。因此,本研究旨在探讨社会心理因素对农村购买者购买意愿的影响。根据理性行为理论得出结论,对384名农村被调查者进行实验研究,并采用逐步多元回归分析进行分析,结果表明态度影响购买意愿。然而,主观规范也会影响购买意愿。研究发现,农村购买者的购买意愿受到与之相关的社会心理因素的显著影响。
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引用次数: 0
The Impact of Digitalization on Ensuring Economic Growth 数字化对确保经济增长的影响
IF 1.4 Pub Date : 2022-06-01 DOI: 10.15544/mts.2022.23
O. Novikova, O. Khandii, L. Shamileva, O. Olshanskyi
Abstract Digitalization of the economy and society of countries creates new opportunities for sustainable socioeconomic development. The level and directions of the impact of digitalization on economic growth require assessment and determination of national differences that is the aim of the given study. The paper reveals the peculiarities of the international experience of tracking the impact of digitalization on economic growth and sustainable economic development. Based on the approbation of the authors’ methodology, the study determines the quantitative measures and assesses the impact of digitalization on sustainable economic growth at the national level. The authors have developed forecast scenarios for the digital sector development to achieve the targets of economic growth contained in the development strategies of Ukraine until 2030.
摘要各国经济和社会的数字化为可持续社会经济发展创造了新的机遇。数字化对经济增长影响的水平和方向需要评估和确定国家差异,这是本研究的目的。本文揭示了追踪数字化对经济增长和可持续经济发展影响的国际经验的特点。基于对作者方法论的认可,本研究确定了量化指标,并评估了数字化对国家层面可持续经济增长的影响。作者制定了数字部门发展的预测情景,以实现乌克兰2030年前发展战略中包含的经济增长目标。
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引用次数: 6
期刊
Management Theory and Studies for Rural Business and Infrastructure Development
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