Pub Date : 2021-11-01DOI: 10.14807/ijmp.v12i6.1760
N. Semenyshena, O. Radchenko, A. Zelenskyi, N. Khocha, U. Pelekh
The study of the accounting environment was conducted and proposals for improving its theory for the needs of the macro-level of management from the standpoint of institutional theories were formed. A working hypothesis is proposed on the dependence of data collection methods for financial regulation, the formation of a development strategy for the industry, the selection of the Structure of programs of state support for goods and services, and it is tested on examples of budgetary financial regulation of the agricultural sector of Ukraine. For this, the existing scientific approach and practice of information support of financial support were analysed using examples of budget programs in the agricultural sector of the economy, determination of the state and ambushes of its further development in relation to the financial condition of agricultural enterprises, the level of their accounting and financial reporting, and, accordingly, the awareness of managers concerning participation in budget programs, submission of applications that takes budget support and its effective use. The analysis of indicators in the effectiveness of budget programs is carried out in order to disclose the relationship between accounting and macroeconomic indicators in the development of the agricultural sector of Ukraine. The methodological approach to determining the effectiveness of budgetary support for the development of the agro-industrial complex is generalized, a comparative assessment of the effectiveness of various programs of state financial support for agricultural commodities and production sites is carried out and statistical material on the state of agriculture is processed the Impact of budgetary support on the formation of financial indicators in the agricultural sector was determined. Proposals were provided for the concentration of state financial resources on the Key Program of Budgetary Support for the development of the agricultural sector and improvement of the organizational mechanism functioning of the system of budgetary subsidies for agricultural goods. The main indicators of monitoring the effectiveness of state programs to support the agricultural sector have been outlined and proposals are given for improving the information support of this process, accounting tools, financial and budgetary reporting. Recommendations are given for the concentration of state financial resources on the Key Program of Budgetary Support for the development of the agricultural sector and the improvement of the organizational mechanism of functioning of the system of budget subsidies in connection with the achieved financial indicators of activity of the commodity producers formed in the accounting and information system.
{"title":"Development of the institutional accounting for the needs of financial regulation: experience in the agricultural sector of Ukraine","authors":"N. Semenyshena, O. Radchenko, A. Zelenskyi, N. Khocha, U. Pelekh","doi":"10.14807/ijmp.v12i6.1760","DOIUrl":"https://doi.org/10.14807/ijmp.v12i6.1760","url":null,"abstract":"The study of the accounting environment was conducted and proposals for improving its theory for the needs of the macro-level of management from the standpoint of institutional theories were formed. A working hypothesis is proposed on the dependence of data collection methods for financial regulation, the formation of a development strategy for the industry, the selection of the Structure of programs of state support for goods and services, and it is tested on examples of budgetary financial regulation of the agricultural sector of Ukraine. For this, the existing scientific approach and practice of information support of financial support were analysed using examples of budget programs in the agricultural sector of the economy, determination of the state and ambushes of its further development in relation to the financial condition of agricultural enterprises, the level of their accounting and financial reporting, and, accordingly, the awareness of managers concerning participation in budget programs, submission of applications that takes budget support and its effective use. The analysis of indicators in the effectiveness of budget programs is carried out in order to disclose the relationship between accounting and macroeconomic indicators in the development of the agricultural sector of Ukraine. The methodological approach to determining the effectiveness of budgetary support for the development of the agro-industrial complex is generalized, a comparative assessment of the effectiveness of various programs of state financial support for agricultural commodities and production sites is carried out and statistical material on the state of agriculture is processed the Impact of budgetary support on the formation of financial indicators in the agricultural sector was determined. Proposals were provided for the concentration of state financial resources on the Key Program of Budgetary Support for the development of the agricultural sector and improvement of the organizational mechanism functioning of the system of budgetary subsidies for agricultural goods. The main indicators of monitoring the effectiveness of state programs to support the agricultural sector have been outlined and proposals are given for improving the information support of this process, accounting tools, financial and budgetary reporting. Recommendations are given for the concentration of state financial resources on the Key Program of Budgetary Support for the development of the agricultural sector and the improvement of the organizational mechanism of functioning of the system of budget subsidies in connection with the achieved financial indicators of activity of the commodity producers formed in the accounting and information system.","PeriodicalId":54124,"journal":{"name":"Independent Journal of Management & Production","volume":" ","pages":""},"PeriodicalIF":0.5,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42142865","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 : 2021-11-01DOI: 10.14807/ijmp.v12i6.1782
A. Тryhuba, I. Tryhuba, L. Mykhalchyshyna, Iryna Mushenyk, N. Koval, Yuliia Haybura
The approach, algorithm, and intelligent system of support of decision-making of management for forecasting of time fund for the performance of the mechanized chemical protection of plants are offered. They are based on the formation of a database and knowledge of the weather from the Open Weather Map service for individual countries and their regions. They provide the formation of databases and knowledge for a given country or its region, taking into account the characteristics of natural, climatic, and industrial conditions based on computer modelling. Also, the proposed intelligent management decision support system provides a systematically accountable set of variable agrometeorological components of the mechanized chemical plant protection system and their impact on the projected time fund of the relevant work. Based on the use of the developed intelligent system of support of acceptance of administrative decisions forecasting of time fund for the performance of the mechanized chemical protection of plants and the set natural-climatic and industrial conditions is executed. The climatically admissible time fund model for mechanized chemical protection of plants during the day for May, which is described by Weibull distribution, is substantiated. The obtained research results can be used by managers of agricultural enterprises during the management processes of forecasting the time fund for the implementation of mechanized chemical plant protection. The developed intelligent decision support system provides further research on forecasting the time fund for the implementation of mechanized chemical plant protection and substantiation of its models for different countries and their regions.
{"title":"Forecasting the time stock for chemical plant protection based on computer simulations","authors":"A. Тryhuba, I. Tryhuba, L. Mykhalchyshyna, Iryna Mushenyk, N. Koval, Yuliia Haybura","doi":"10.14807/ijmp.v12i6.1782","DOIUrl":"https://doi.org/10.14807/ijmp.v12i6.1782","url":null,"abstract":"The approach, algorithm, and intelligent system of support of decision-making of management for forecasting of time fund for the performance of the mechanized chemical protection of plants are offered. They are based on the formation of a database and knowledge of the weather from the Open Weather Map service for individual countries and their regions. They provide the formation of databases and knowledge for a given country or its region, taking into account the characteristics of natural, climatic, and industrial conditions based on computer modelling. Also, the proposed intelligent management decision support system provides a systematically accountable set of variable agrometeorological components of the mechanized chemical plant protection system and their impact on the projected time fund of the relevant work. Based on the use of the developed intelligent system of support of acceptance of administrative decisions forecasting of time fund for the performance of the mechanized chemical protection of plants and the set natural-climatic and industrial conditions is executed. The climatically admissible time fund model for mechanized chemical protection of plants during the day for May, which is described by Weibull distribution, is substantiated. The obtained research results can be used by managers of agricultural enterprises during the management processes of forecasting the time fund for the implementation of mechanized chemical plant protection. The developed intelligent decision support system provides further research on forecasting the time fund for the implementation of mechanized chemical plant protection and substantiation of its models for different countries and their regions.","PeriodicalId":54124,"journal":{"name":"Independent Journal of Management & Production","volume":" ","pages":""},"PeriodicalIF":0.5,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44426766","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 : 2021-11-01DOI: 10.14807/ijmp.v12i6.1762
S. Rohoznyi, Iryna Parasii-Verhunenko, P. Kutsyk, Olena Biriuk, O. Kolesnikova, Svitlana Holovatska
The purpose of the article is to determine the peculiarities of public sector enterprises' use of international and national accounting and financial reporting standards governing the accounting of lease transactions, study the impact of their provisions on financial reporting indicators, substantiation of the most acceptable lease accounting models for public sector enterprises. The information base of the empirical study was the data of the official website of the Ministry of Economic Development, Trade and Agriculture of Ukraine for 2013-2020. Methodical and methodological basis of accounting for lease transactions were the provisions of P (S) of Accounting 14, NP (S) of Accounting SS 126, IPSASB 13, IAS 17, IFRS 16. In the study used such techniques as comparison, l, time series, structural -dynamic and coefficient analysis. The essence of the concept of "lease" is clarified on the basis of a comparative analysis of its various definitions given in international, national standards of accounting and financial reporting for business entities, public sector entities, as well as in other regulations. The conceptual model of rent accounting for P (S) of Accounting 14, NP (S) of Accounting SS 126, IPSASB 13, IAS 17 and IFRS 16 is considered, the problematic aspects of its application in the accounting practice of domestic state enterprises are identified. Discussion issues concerning the application of the provisions of IAS 17 are highlighted, which include: the lack of a financial component in rental costs; lack of information in the financial statements about lease obligations not incurred by the company; Insufficient information in the financial statements about the existence of the asset to which the lessee has the right to use. The results of the study are to identify the key problems of the lease accounting model in accordance with IAS 17 for state-owned enterprises and make suggestions for their solution. Recommendations for assessing the impact of the lease accounting model in accordance with IFRS 16 on the financial statements of the lessee have been developed. The main directions of elimination of obstacles to the implementation of IFRS in the domestic accounting practice concerning the lease operations of state-owned enterprises are identified.
{"title":"Problem aspects of application by state enterprises of international standards of accounting and reporting in rental operations","authors":"S. Rohoznyi, Iryna Parasii-Verhunenko, P. Kutsyk, Olena Biriuk, O. Kolesnikova, Svitlana Holovatska","doi":"10.14807/ijmp.v12i6.1762","DOIUrl":"https://doi.org/10.14807/ijmp.v12i6.1762","url":null,"abstract":"The purpose of the article is to determine the peculiarities of public sector enterprises' use of international and national accounting and financial reporting standards governing the accounting of lease transactions, study the impact of their provisions on financial reporting indicators, substantiation of the most acceptable lease accounting models for public sector enterprises. The information base of the empirical study was the data of the official website of the Ministry of Economic Development, Trade and Agriculture of Ukraine for 2013-2020. Methodical and methodological basis of accounting for lease transactions were the provisions of P (S) of Accounting 14, NP (S) of Accounting SS 126, IPSASB 13, IAS 17, IFRS 16. In the study used such techniques as comparison, l, time series, structural -dynamic and coefficient analysis. The essence of the concept of \"lease\" is clarified on the basis of a comparative analysis of its various definitions given in international, national standards of accounting and financial reporting for business entities, public sector entities, as well as in other regulations. The conceptual model of rent accounting for P (S) of Accounting 14, NP (S) of Accounting SS 126, IPSASB 13, IAS 17 and IFRS 16 is considered, the problematic aspects of its application in the accounting practice of domestic state enterprises are identified. Discussion issues concerning the application of the provisions of IAS 17 are highlighted, which include: the lack of a financial component in rental costs; lack of information in the financial statements about lease obligations not incurred by the company; Insufficient information in the financial statements about the existence of the asset to which the lessee has the right to use. The results of the study are to identify the key problems of the lease accounting model in accordance with IAS 17 for state-owned enterprises and make suggestions for their solution. Recommendations for assessing the impact of the lease accounting model in accordance with IFRS 16 on the financial statements of the lessee have been developed. The main directions of elimination of obstacles to the implementation of IFRS in the domestic accounting practice concerning the lease operations of state-owned enterprises are identified.","PeriodicalId":54124,"journal":{"name":"Independent Journal of Management & Production","volume":" ","pages":""},"PeriodicalIF":0.5,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48969202","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 : 2021-11-01DOI: 10.14807/ijmp.v12i6.1759
I. Kuznetsova, Valentyna Gorbatiuk, T. Mulyk, A. Piskun, O. Pashchenko, O. Hridin
The article deals with the peculiarities of formation of competitive strategy of the enterprises of flour-milling branch of Ukraine. The paper substantiates the necessity to determine the stage of the life cycle of the industry in the process of formation of the competitive strategy. The market analysis of flour-milling industry of Ukraine is carried out on indicators: size of the market, commodity nomenclature, buyers and their behavior, raw material base and intensity of competition. The paper determines that the flour-milling industry of Ukraine is at the stage of growth and has a number of tendencies, such as: decrease in sales volumes, increase in export volumes, standardization of products and average level of competition intensity. The following stages of the life cycle of the industry are studied: introduction, growth, maturity and decline. The paper proves the necessity of distinguishing the stage of renewal in the life cycle of the industry, which is implemented on the basis of modern technologies. The practical significance of the research consists in developing recommendations for choosing a competitive strategy of the flour mill enterprise in accordance with the stage of the life cycle of the industry. The enterprises of the flour-milling industry of Ukraine, in accordance with the stage of the life cycle of the industry are recommended to form competitive advantages on the basis of the concept of "lean production".
{"title":"Peculiarities of formation of competitive strategy of the enterprises of flour-milling branch of Ukraine","authors":"I. Kuznetsova, Valentyna Gorbatiuk, T. Mulyk, A. Piskun, O. Pashchenko, O. Hridin","doi":"10.14807/ijmp.v12i6.1759","DOIUrl":"https://doi.org/10.14807/ijmp.v12i6.1759","url":null,"abstract":"The article deals with the peculiarities of formation of competitive strategy of the enterprises of flour-milling branch of Ukraine. The paper substantiates the necessity to determine the stage of the life cycle of the industry in the process of formation of the competitive strategy. The market analysis of flour-milling industry of Ukraine is carried out on indicators: size of the market, commodity nomenclature, buyers and their behavior, raw material base and intensity of competition. The paper determines that the flour-milling industry of Ukraine is at the stage of growth and has a number of tendencies, such as: decrease\u0000 \u0000in sales volumes, increase in export volumes, standardization of products and average level of competition intensity. The following stages of the life cycle of the industry are studied: introduction, growth, maturity and decline. The paper proves the necessity of distinguishing the stage of renewal in the life cycle of the industry, which is implemented on the basis of modern technologies. The practical significance of the research consists in developing recommendations for choosing a competitive strategy of the flour mill enterprise in accordance with the stage of the life cycle of the industry. The enterprises of the flour-milling industry of Ukraine, in accordance with the stage of the life cycle of the industry are recommended to form competitive advantages on the basis of the concept of \"lean production\".","PeriodicalId":54124,"journal":{"name":"Independent Journal of Management & Production","volume":" ","pages":""},"PeriodicalIF":0.5,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46442619","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 : 2021-11-01DOI: 10.14807/ijmp.v12i6.1754
A. Roliak, O. Matiienko, Elvira Manzhos, O. Shamanska, N. Burlaka
In postmodern area, flexible and innovative management should become an integral part of the European education system as every knowledge-based society demands to educate high-quality specialists. The present research combines two dimensions: structural and administrative, including a dual fringe of both management and teacher education environments in the Nordic democratic space. The article offers a comparative analysis of the structural model, administrative principles, and new management initiatives in teacher professional training within the tertiary education system of neo-liberal Denmark. The Danish context is the most essential because this country has gained a unique experience in creating an effective system of self-governing teacher education institutions existing on a relevant background of centralized and decentralized management principles. The methodological contribution of this research is based on a case study approach that includes methods of qualitative analysis, critical induction, information reinterpretation, and generalization. Neo-liberal management initiatives of the Danish democratic state aimed at improving pedagogical education after postmodern period are considered to be a part of the response to the ongoing need for high-quality professional training of teachers based on a solid foundation of autonomy and effective innovative practices.
{"title":"Management of teacher education: danish democratic discourse in postmodern era","authors":"A. Roliak, O. Matiienko, Elvira Manzhos, O. Shamanska, N. Burlaka","doi":"10.14807/ijmp.v12i6.1754","DOIUrl":"https://doi.org/10.14807/ijmp.v12i6.1754","url":null,"abstract":"In postmodern area, flexible and innovative management should become an integral part of the European education system as every knowledge-based society demands to educate high-quality specialists. The present research combines two dimensions: structural and administrative, including a dual fringe of both management and teacher education environments in the Nordic democratic space. The article offers a comparative analysis of the structural model, administrative principles, and new management initiatives in teacher professional training within the tertiary education system of neo-liberal Denmark. The Danish context is the most essential because this country has gained a unique experience in creating an effective system of self-governing teacher education institutions existing on a relevant background of centralized and decentralized management principles. The methodological contribution of this research is based on a case study approach that includes methods of qualitative analysis, critical induction, information reinterpretation, and generalization. Neo-liberal management initiatives of the Danish democratic state aimed at improving pedagogical education after postmodern period are considered to be a part of the response to the ongoing need for high-quality professional training of teachers based on a solid foundation of autonomy and effective innovative practices.","PeriodicalId":54124,"journal":{"name":"Independent Journal of Management & Production","volume":" ","pages":""},"PeriodicalIF":0.5,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46784900","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 : 2021-11-01DOI: 10.14807/ijmp.v12i6.1778
Bahman Peyravi, A. Jakubavičius, Rytis Bickauskas, K. Mazur, Alyona Piven
In today’s world, the impact of strategic human resources management on innovation activities plays key role in organizational development and change management. The aim of this research is to determine the impact of human resource management on intrapreneurship and organizational innovation. It is emphasized by many significant authors in last decades that the entrepreneurial activity is at the heart of competitiveness, productivity growth, innovation, economic growth and job creation. The research based on literature review and personal interpretation on the topic. Theoretical analysis on relevant researches on nexus between human resources management, organizational innovation and intrapreneurship, presentation of conceptual framework, presentation of the research findings are the objectives of the research. This study has potential limitations such as data collection process and access to the relevant literature. Research results emphasize on the impact of job selection process, training process, reward and motivational techniques on organizational innovation and intrapreneurship.
{"title":"The nexus between human resources practices, intrapreneurship and organizational innovation","authors":"Bahman Peyravi, A. Jakubavičius, Rytis Bickauskas, K. Mazur, Alyona Piven","doi":"10.14807/ijmp.v12i6.1778","DOIUrl":"https://doi.org/10.14807/ijmp.v12i6.1778","url":null,"abstract":"In today’s world, the impact of strategic human resources management on innovation activities plays key role in organizational development and change management. The aim of this research is to determine the impact of human resource management on intrapreneurship and organizational innovation. It is emphasized by many significant authors in last decades that the entrepreneurial activity is at the heart of competitiveness, productivity growth, innovation, economic growth and job creation. The research based on literature review and personal interpretation on the topic. Theoretical analysis on relevant researches on nexus between human resources management, organizational innovation and intrapreneurship, presentation of conceptual framework, presentation of the research findings are the objectives of the research. This study has potential limitations such as data collection process and access to the relevant literature. Research results emphasize on the impact of job selection process, training process, reward and motivational techniques on organizational innovation and intrapreneurship.","PeriodicalId":54124,"journal":{"name":"Independent Journal of Management & Production","volume":" ","pages":""},"PeriodicalIF":0.5,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45450185","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 : 2021-11-01DOI: 10.14807/ijmp.v12i6.1761
O. Antoniuk, N. Koval, Svitlana Savitska, Y. Mulyk, Natalya Kuzyk, M. Koshchynets
Control plays an important role in ensuring the efficient use of funds, both public and business sectors of the economy. The purpose of the article is to consider the role of the State Audit Service of Ukraine in the implementation of financial state control. The study is based on the analysis of reports of the State Audit office of Ukraine on the results of state financial audits of health care institutions, which last took place in 2019. The analysis of the reports of the Ministry of Finance of Ukraine allowed to establish the effectiveness of the state financial audit at the national level during last three years. The article provides answers to the following questions: i) what tasks are performed by the State Audit office of Ukraine; ii) features of external and internal audit of public sector entities in Ukraine; iii) the effectiveness of internal audit at the national level on the basis of state financial audits; iv) problematic issues of internal audit development on the example of health care institutions; v) the main directions of development of the state internal audit in Ukraine.
{"title":"Development of internal control and audit in Ukraine","authors":"O. Antoniuk, N. Koval, Svitlana Savitska, Y. Mulyk, Natalya Kuzyk, M. Koshchynets","doi":"10.14807/ijmp.v12i6.1761","DOIUrl":"https://doi.org/10.14807/ijmp.v12i6.1761","url":null,"abstract":"Control plays an important role in ensuring the efficient use of funds, both public and business sectors of the economy. The purpose of the article is to consider the role of the State Audit Service of Ukraine in the implementation of financial state control. The study is based on the analysis of reports of the State Audit office of Ukraine on the results of state financial audits of health care institutions, which last took place in 2019. The analysis of the reports of the Ministry of Finance of Ukraine allowed to establish the effectiveness of the state financial audit at the national level during last three years. The article provides answers to the following questions: i) what tasks are performed by the State Audit office of Ukraine; ii) features of external and internal audit of public sector entities in Ukraine; iii) the effectiveness of internal audit at the national level on the basis of state financial audits; iv) problematic issues of internal audit development on the example of health care institutions; v) the main directions of development of the state internal audit in Ukraine.","PeriodicalId":54124,"journal":{"name":"Independent Journal of Management & Production","volume":" ","pages":""},"PeriodicalIF":0.5,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43949434","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 : 2021-11-01DOI: 10.14807/ijmp.v12i6.1757
A. Simanavicius, E. Kisielius, Liliia Kharchevnikova, Liliya Svorobovych, A. Chykurkova
The essence and uniqueness of social business in solving the most sensitive problems of the society, being able to survive independently and ensure the continuity of activities gives this form of activity an advantage and determines its growing popularity. There are many different definitions of social business. Some authors explain the definition of social business by distinguishing the main aspects that distinguish social business from other forms of activity. However, there are also forms very close to social business. The research objective is to present differences of social business concepts and to identify advantages of such initiatives. The analysis of social business concepts has shown that social business is defined by three principles: social business solves social problems that are not addressed by the public sector; the main motive of social business is public benefit; representatives of social business exploit market mechanisms (without excluding the existing ones) when creating social benefits. Research has shown that social business does not yet have one specific definition, but, according to the development and perception of social business, two main directions can be distinguished: Anglo-American and European.
{"title":"Peculiarities of social business concept","authors":"A. Simanavicius, E. Kisielius, Liliia Kharchevnikova, Liliya Svorobovych, A. Chykurkova","doi":"10.14807/ijmp.v12i6.1757","DOIUrl":"https://doi.org/10.14807/ijmp.v12i6.1757","url":null,"abstract":"The essence and uniqueness of social business in solving the most sensitive problems of the society, being able to survive independently and ensure the continuity of activities gives this form of activity an advantage and determines its growing popularity. There are many different definitions of social business. Some authors explain the definition of social business by distinguishing the main aspects that distinguish social business from other forms of activity. However, there are also forms very close to social business. The research objective is to present differences of social business concepts and to identify advantages of such initiatives. The analysis of social business concepts has shown that social business is defined by three principles: social business solves social problems that are not addressed by the public sector; the main motive of social business is public benefit; representatives of social business exploit market mechanisms (without excluding the existing ones) when creating social benefits. Research has shown that social business does not yet have one specific definition, but, according to the development and perception of social business, two main directions can be distinguished: Anglo-American and European.","PeriodicalId":54124,"journal":{"name":"Independent Journal of Management & Production","volume":" ","pages":""},"PeriodicalIF":0.5,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44941974","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 : 2021-11-01DOI: 10.14807/ijmp.v12i6.1781
Hemantkumar P. Bulsara, Manita Matharu, K. Tarasova, Olha Rulinska, Inna Gogol
One business area where environmental issues have received a great deal of discussion in the popular and professional press is marketing. Terms like "Green Marketing" and "Environmental marketing" appear frequently in the popular press. Many governments around the world have also become so concerned about green marketing activities. Attention was drawn to the subject in late1970’s when the American Marketing Association organized a workshop on Ecological Marketing in 1975. Green Marketing has been an important academic research topic since its inception. But at the same time one of the biggest problems with the green marketing area is that there has been little attempt to academically examine environmental or green marketing. Although environmental issues influence all human activities, few academic disciplines have integrated green issues into their literature. The aim of the study was to explore research and real-life examples of green marketing that may help in future empirical research. This paper attempts to examine the concept and evolution of green marketing, identify what makes marketing green. An attempt has also been made to discuss some examples of green marketing practices in Indian context and ascertain the ways to improve consumer appeal for environmentally preferable products through different marketing strategies.
{"title":"An exploratory study of theories of green marketing and its practices","authors":"Hemantkumar P. Bulsara, Manita Matharu, K. Tarasova, Olha Rulinska, Inna Gogol","doi":"10.14807/ijmp.v12i6.1781","DOIUrl":"https://doi.org/10.14807/ijmp.v12i6.1781","url":null,"abstract":"One business area where environmental issues have received a great deal of discussion in the popular and professional press is marketing. Terms like \"Green Marketing\" and \"Environmental marketing\" appear frequently in the popular press. Many governments around the world have also become so concerned about green marketing activities. Attention was drawn to the subject in late1970’s when the American Marketing Association organized a workshop on Ecological Marketing in 1975. Green Marketing has been an important academic research topic since its inception. But at the same time one of the biggest problems with the green marketing area is that there has been little attempt to academically examine environmental or green marketing. Although environmental issues influence all human activities, few academic disciplines have integrated green issues into their literature. The aim of the study was to explore research and real-life examples of green marketing that may help in future empirical research. This paper attempts to examine the concept and evolution of green marketing, identify what makes marketing green. An attempt has also been made to discuss some examples of green marketing practices in Indian context and ascertain the ways to improve consumer appeal for environmentally preferable products through different marketing strategies.","PeriodicalId":54124,"journal":{"name":"Independent Journal of Management & Production","volume":"1 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41343681","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 : 2021-11-01DOI: 10.14807/ijmp.v12i6.1751
T. Prylipko, T. Koval, V. Kostash, V. Tkachuk, A. Shuliar, Alona Shuliar
The aim of the research was to study the ornithine cycle as the process of fixing ammonia and the formation of urea in the body of highly productive animals. In our experiments, we used a protein-deficient diet and urea as a nitrogen substitute for nitrogen-containing materials in the diet to reveal the mechanism of action of urea on animals, in particular on the biochemical processes of the ornithine cycle. There are some differences between Bukovinian sheep of the Askanian meat-wool breed and outbreds in terms of the ability to build muscle tissue. Our study reveals that the slaughter yield and the average daily gain consumption of Bukovinian-type meat of the Askanian meat-wool breed were higher in summer and in autumn, compare with purebred sheep. Sheep of the Bukovynian type of Askanian meat-wool breed have the intensity of enzymatic formation of urea in liver homogenates that is much higher in all experiments than in outbred sheep. A sharp drop in the activity of all stages of urea formation and glutamic acid synthesis in liver homogenates and significantly weakened urea formation was found in all experiments of the fourth series in comparison with the experiments in the third series. Increased muscle growth, high nitrogen deposition, and a much lower percentage of urinary excretion of ammonia and urea nitrogen, as well as higher activity of enzymes of the ornithine cycle and glutamic acid synthesis in the Bukovinian sheep type of Askanian meat-wool breed compared to outbreeds allow concluding that ammonia and urea in highly productive animals act less as finishing products of nitrogen metabolism than in low-productive animals.
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