scholarly journals Business in the mirror of sociological theorization

2021 ◽  
Vol 24 (3) ◽  
pp. 16-24
Author(s):  
Alina Hots
Keyword(s):  
Economic Activity ◽  
Social Institution ◽  
Scientific Discourse ◽  
Goods And Services ◽  
Business Size ◽  
Business Entities ◽  
Definition Of ◽  
Form Type ◽  
Business Purpose

The article emphasizes the importance of researching the definition of "business" in a sociological perspective, its theoretical disclosure and analysis. Business is a significant engine of the economy of any country, from the provision of jobs to the coverage of the demand of the population in certain goods and services, which causes the relevance of scientific research of the concept. Due to theoretical analysis and analysis of statistical data, empirical research data, business is revealed in the light of sociological theorization. The article emphasizes the proximity of the concepts of "business" and "entrepreneurship" in scientific discourse. The influence of scientists in the formation, implementation and deepening of the term was evaluated. Based on this, special attention is paid to the delimelation of the concepts of "entrepreneurship" and "business", where three points of view developed in scientific discourse are revealed. This is a complete definition of concepts and their distinction (in one case, business is considered as a broader concept than entrepreneurship, and in the other – vice versa). In sociology, it is customary to separate these concepts, and consider business as a more meaningful concept. It was established that business is an organized business with a more predictable profit, and entrepreneurship is an activity associated with risk. Business entities, business purpose, functions (latent and explicit) are distinguished, which indicates a certain structure of the concept. It has been found that today there is a wide classification of business according to various criteria, such as business size, ownership form, type of economic activity. Focus on size criteria above all. Small, medium and large businesses are distinguished, statistical and sociological data on these types and their distribution in the country are presented. It was established that business is considered as a social institution in sociology, its institutional character is shown. It was found out that business is a multidiscipnomal economic activity, a social institution of society aimed at obtaining projected profits through the creation and sale of certain products or services.

Determining the discount rate when evaluating trade organizations: Some features

2020 ◽  
Vol 13 (1) ◽  
pp. 71-84
Author(s):  
E.A. Grigor'eva ◽  
A.S. Buzhikeeva
Keyword(s):  
Discount Rate ◽  
Economic Activity ◽  
Systems Approach ◽  
Market Value ◽  
Additional Risk ◽  
Evaluation Procedures ◽  
Analytical Research ◽  
Definition Of ◽  
Traditional Approaches

Subject. This article deals with the issues of determining the market value of the trading business, taking into account a number of characteristics. Objectives. The article aims to develop certain provisions of the methodology and practice of evaluating the business of trading organizations, namely, taking into account the additional risk of inventory feasibility when calculating the discount rate. Methods. For the study, we used a systems approach, and the cognition, and economic and analytical research methods. Results. The article presents a three-tiered classification of stocks and a definition of risk based on the criteria for dividing stocks by purpose, degree of implementation, and shelf life in accordance with the scale. Based on the classification, the article offers certain recommendations for determining the discount rate when evaluating trading organizations, aimed at taking into account additional risk. Conclusions. Various evaluation procedures within the framework of traditional approaches and methods in relation to trading organizations do not take into account risk specific to this type of economic activity. The proposed methodology for calculating the discount rate for trade organizations takes into account the features of their functioning.

scholarly journals SPATIAL CONCEPT OF RATIONALE BEHIND ECOLOGICAL AND ECONOMIC DEVELOPMENT

2018 ◽  
Vol 2018 (11-12) ◽  
pp. 136-147
Author(s):  
Ihor BYSTRIAKOV ◽  
Keyword(s):  
Sustainable Development ◽  
Economic Development ◽  
Economic Activity ◽  
Natural Ecosystem ◽  
Spatial Concept ◽  
Economic Concept ◽  
Business Entities ◽  
Definition Of ◽  
Post Industrial ◽  
Platform Economy

For Ukraine’s conditions, it is important to find new forms of organization of economic activity, which will ensure the overcoming of “catching-up” of the world economy. It is advisable to solve the problem in terms of determining the features of the national space for sustainable development. At the same time, objectively, there is a need to adapt the definition of “space” as such to the practice of environmental and economic development management. From a methodological standpoint, the issue is to use the post-industrial approaches to define economic processes with a focus on the category of “interest”. Since economic space of the post-industrial type is formed by the flows of “interests” of business entities, which circulate and determine its structure, attention is focused on domination of energy and information in communicative processes. From the standpoint of the functioning of a proper communicative field, the effect of economic activity is provided by reducing the parameters of transaction duration and then reducing the costs to a corresponding acceptable level. Evolution of the communication system indicates a change in the nature of interaction of business entities with environment. The main issues are the ecological and economic encodings of the life space, which gradually transform into everyday reality and form the corresponding cognitive frames. Therefore, an important point is the search for modern forms of economic self-sufficiency of functioning of ecological systems at the level of requirements for their safe existence at the expense of rational use of natural resources assets. The author emphasizes the expediency of focusing on decentralized forms of managing the process of ensuring the ecological and economic development of territories, taking into account the relevant competences of local economic systems within the definition of their communication fields. Aforementioned approach can be fully solved in the framework of the so-called platform economy. As a phenomenon of macroeconomic level, the platform economy provides guidance on changing the mechanism of cost formation at the grassroots level. The ecological and economic concept of sustainable development fits into general trends associated with transformation of the markets towards expansion of network interactions, since business as well starts to develop according to the similar to natural ecosystem laws.

scholarly journals PROPERTY IN ECONOMIC ACTIVITY: CERTAIN PROBLEMS OF DEFINITION AND CLASSIFICATION IN UKRAINE

2021 ◽  
Vol 76 (3) ◽  
pp. 52-61
Author(s):  
Oleksandra Rozhenko ◽  
Keyword(s):  
Economic Activity ◽  
Legal Regulation ◽  
Process Approach ◽  
Property Relations ◽  
Economic Entity ◽  
Specific Category ◽  
Category Property ◽  
Definition Of ◽  
Management Functions

The article examines the definition of the term «property» in management sphere, analyses the existing definitions of the term «property» in management sphere. On this basis, the different approaches are identified and a process approach to the interpretation of a specific category is proposed. Regarding the classification of the types of property and sources of its formation, the use of terms and concepts that have expired in the legislation has been established. It is proposed to eliminate the identified differences and contradictions in the interpretation of the terms of legal regulation of property relations in management sphere in Ukraine in view of the types of property and sources of its formation. The definition of the category «property» in management sphere, which is available in current legislation and modern scientific sources, is considered. The approaches to the definition of the term «property» in management sphere are singled out, namely: property is things, assets, property of a certain type, classification-based approach and combined approach. The definition of the essence of the term «property» in management sphere is proposed to be considered according to the process approach, which is initially considered resources, which later acquire the characteristics of assets and further property. The differences and ramifications in the classification types of property under the current legislation are analysed, the ways of their elimination are offered, which will lead to the increase of efficiency of the use of the created property of the economic entity. According to the process approach, which assumes that a certain set of resources acquires the characteristics of assets, which, in turn, are part of the property of a particular entity. A distinctive feature of the proposed approach is that the property in management sphere is defined as a set of assets that are formed through a number of resources. The use of the provided proposals and elimination of identified contradictions in the classification of property types and sources of its formation will promote the intensification of various management functions of economic activity in the part of implementing economic mechanisms and regulators to optimize property formation and increase of its efficiency.

scholarly journals Analysis of theoretical and methodological approaches to determining the concept of "customs regimes"

2021 ◽  
Vol 2 (99) ◽  
pp. 361-372
Author(s):  
S. Iu. Sokoliuk ◽  
◽  
O. S. Tupchiу ◽  
O. V. Zharun
Keyword(s):  
Economic Activity ◽  
The State ◽  
National Interests ◽  
Economic Relations ◽  
The Status ◽  
Financial Interests ◽  
Characteristic Features ◽  
National Industry ◽  
Definition Of

The article analyzes the concept of "customs regime", characteristic features are formulated, main elements, goals and functions of customs regimes in the development of foreign economic relations. The classical classification of customs regimes under the Customs Code of Ukraine is substantiated. Based on the analysis, a position on the study concept is substantiated, the interpretation of the category "Customs regimes" is provided. The conducted research confirms that under the customs regime, we understand the set of customs procedures that establish the rules for moving goods through the customs border of Ukraine and their further use in order to ensure the interests of the state in the customs sphere. The functions of customs regimes are analyzed: fiscal, which finds its implementation in the collection of customs payments in order to ensure the financial interests of the state in foreign economic activity; stimulating, implemented by exempt from customs taxation and the use of non-tariff regulation, simplification of customs procedures in order to stimulate subjects of foreign economic activity, promoting the development of a national economy, etc.; protective, which involves the use of non-tariff regulatory measures and aims to protect the economic and other national interests of the state by introducing a licensing, quota and other non-tariff restrictions when placing goods in customs regimes; control - aimed at ensuring compliance with the norms of the current legislation of Ukraine in the customs sphere, which is implemented through specific methods and forms inherent in control in the field of public administration; the regulatory, purpose of which is to regulate the order of action when placing the goods in the customs regime associated with the direction of movement of goods through the customs border, the definition of the status of goods and operations with it, etc. According to the results of generalization, the study is substantiated by the classification of customs regimes, which includes: a) the main (import (issue for free circulation) and export) as customs regimes aimed at ensuring the state's financial interests in foreign economic activity; protection of its economic and other national interests; b) preferential customs regimes (transit, customs warehouse, free customs zone, temporary import of goods to customs territory and exports at its boundaries, processing in customs territory and abroad), the purpose of applying which is to stimulate the subjects of foreign economic activity of the state, development of the national industry, promoting international trade, economic relations and relationships in the humanitarian sphere; c) special customs regimes (Repimport, re-export, duty-free trade, destruction or destruction and refusal of the state) that are not provided for by the European Union's customs law and in its essence or are auxiliary, or such that define certain signs of goods.

scholarly journals The use of the term compliance in order to improve the efficiency of companies

2021 ◽  
Vol 118 ◽  
pp. 04010
Author(s):  
Ilya Samatovich Iksanov ◽  
Elena Pavlovna Panova ◽  
Natalia Nikolaevna Frolova ◽  
Natalia Yuryevna Filimonova ◽  
Andrey Aleksandrovich Shanin
Keyword(s):  
Economic Activity ◽  
Structural Elements ◽  
State Control ◽  
Compliance Control ◽  
Legal Entity ◽  
Commercial Activities ◽  
Business Entities ◽  
Definition Of

The purposes of the study are: to reveal the meaning of the term “compliance”; to define the use of the term “compliance” in the Russian environment; to determine how the term “compliance” functions in Russian legislation; to find out what different definitions, functions, and scope of use of compliance can be found in the legal field. The article discusses the importance of compliance in various fields: legal, economic, and management. In Russian legislation, the definition of the term “compliance” is not disclosed or applied more locally. Based on the Russian and Western definitions of the concept, this article offers an interpretation of the “compliance” definition. The article analyzes compliance procedures that should not only monitor compliance with current legislation, but also act as a risk-oriented model and take into account factors that affect the implementation of any type of economic activity. In order to reduce possible business risks and comply with legislation on the part of organizations, and to address the issue of responsibility of entrepreneurs on the part of state control and Supervisory authorities, it is necessary to implement a compliance system. The main principles for implementing compliance control are also highlighted. Compliance control should apply not only to a legal entity and its structural elements, but also to a group of individuals. The implementation of compliance control is important not only for business entities, but also for state control and Supervisory organizations, since compliance control allows you to determine the integrity of a business in carrying out its commercial activities, and is also a mitigating circumstance in determining responsibility and punishment.

Modern aspects of law-economic regulations of service classification and identification for unshadowing the economy of Ukraine

2020 ◽  
pp. 112-130
Author(s):  
Maryana Melnyk ◽  
Ivan Zalutskyy
Keyword(s):  
Economic Activity ◽  
Service Sector ◽  
Legal Regulation ◽  
The State ◽  
Cumulative Impact ◽  
Legal Documents ◽  
Potential Basis ◽  
Definition Of ◽  
Economic Regulations

The article deals with the modern aspects of “shadowing” economy as socio-economic fact. The definition of “shadowing economy” is revealed not to be regulated by the legislative acts of Ukraine. Retrospective analysis of the legal regulation of the term “service” proves a diversity of modern interpretation of this category in the legal documents of Ukraine. Currently, the essence of the term “commerce service” is not regulated by any document. The results of the official integrated estimation of the size of the shadow economy do not show its real state and development tendencies by the types of economic activity differentiated according to the specific areas and types of services. The absence of a clear definition of the object of procurement, primarily the service sector, which leads to manipulation and inefficient use of funds is established to be one of the main factors determining the corruption risks in the system of public and sub-procurement. Nowadays, the State Classifier of Products and Services DK 016:2010 (SCPS) defined as the potential basis for industrial classification of products/services is a systematized summary of product names and services with their coding according to the hierarchical system of classification. The peculiarities and problems of implementing SCPS and the other classifications in the service sector are analyzed. The article proves that the State Statistics Service of Ukraine ignores methodologically SCPS as the ground for statistical classifications named “base for classifier conflicts” under stagnation of the national classification system, which preserves the risks of increased ‘shadowing’ in accounting and procurement and blocks the potentially transparent commercialization of services and their cumulative impact on socio-economic growth by different types of economic activity. The paper suggests the range of elements to be defined as integral elements of the legislative mechanism for the economy unshadowing in the service sector.

scholarly journals Economic effectiveness of the organization’s economic activities

2020 ◽  
Vol 208 ◽  
pp. 03015
Author(s):  
Anton Chepulaynis ◽  
Svetlana Boronenkova
Keyword(s):  
Sustainable Development ◽  
Economic Activity ◽  
Economic Effectiveness ◽  
Economic Activities ◽  
The Future ◽  
Definition Of ◽  
Growth Indicators

The article examines the theoretical aspects of the economic effectiveness of the organization’s economic activity, presents the author’s definition of the concept. To reveal the essence of economic effectiveness, a systematization and classification of types of effectiveness are given. For each type of effectiveness, specific desired ratios and growth indicators (drivers) are indicated, which ensures the continuity and sustainable development of the business in the future.

scholarly journals Strategy of foreign economic activity of agricultural enterprises: concept and its main functions

2021 ◽  
pp. 68-73
Author(s):  
Lesia Halas
Keyword(s):  
Economic Activity ◽  
Research Process ◽  
Foreign Markets ◽  
Agricultural Enterprises ◽  
Trade Relations ◽  
Goods And Services ◽  
Agricultural Enterprise ◽  
Control Motivation ◽  
Analysis And Synthesis ◽  
Definition Of

Purpose. The aim of the article is to research the main interpretations of the definition of “strategy of foreign economic activity” and derivation of the optimal meaning of this concept for agricultural enterprises on the basis of functions performed by the strategy for efficient and competitive entry into foreign markets and further activity of these enterprises in the market. Methodology of research. The following general scientific methods are used in the research process: historical and genetic, statistical and method of analysis and synthesis ‒ to study the theoretical foundations of the strategy of foreign economic activity in the field of agriculture of Ukraine; comparison, description and generalization ‒ to determine the functions of the strategy of foreign economic activity of agricultural enterprises. Findings. The main approaches to the concept of “strategy of foreign economic activity of the enterprise” are studied. The concept of “strategy of foreign economic activity of agricultural enterprises” is developed and substantiated and its main functions for the effective functioning of the agricultural enterprise in foreign markets of goods and services are derived. Originality. Own interpretation of the concept of “strategy of foreign economic activity” is proposed. It should be understood as an effective tool for the enterprise to enter foreign markets of goods and services, which will ensure the implementation of any type of foreign economic activity based on legislation of trade countries and basic strategic management methods on the development of the internal and external environment of the enterprise in order to establish partnerships and trade relations and increase competitive advantages. Practical value. The obtained results of the research are the basis for solving the strategic tasks of agricultural enterprises of Ukraine and are aimed at optimizing the strategic development of enterprises. Key words: strategy of foreign economic activity, agricultural enterprises, functions of strategy of foreign economic activity, planning, control, motivation.

scholarly journals Management accounting and criteria for its effectiveness at the enterprise

2020 ◽  
pp. 182-187
Author(s):  
Olha Shmyhel
Keyword(s):  
Economic Activity ◽  
Management Accounting ◽  
Evaluation Criteria ◽  
Accounting System ◽  
Accounting Management ◽  
Business Entities ◽  
Methodological Principles ◽  
Main Components ◽  
Analytical System

Purpose. The aim of the article is to substantiate the need for the development of management accounting and the system of criteria for the effectiveness of the organizational structure of management accounting at the enterprise. Methodology of research. General and special methods are used in the research, in particular: the method of classification allowed to differentiate the main components of management accounting, and the method of description gave them a detailed description; the monographic method is used in the study of literature sources on management accounting; system and analytical method is used in processing the information obtained. Findings. Approaches to determining the essence of management accounting are considered, its features are determined, identification characteristics and significance for economic activity are substantiated. The classification of management accounting according to management needs is generalized and improved. Problems of management accounting development are identified. The essence of the concept of “management accounting” is specified. The place of management accounting in the accounting and analytical system of the enterprise is considered. The main approaches to the essence of management accounting are reflected. Models of organization of management accounting at the enterprise are given. An approach to the assessment of the object of management accounting is proposed, the ways of introduction of management accounting at the enterprise are substantiated. Originality. The proposals on the system of evaluation criteria for the effectiveness of management accounting of the enterprise are substantiated. The methodological principles of the organization of management accounting have been further improved. Practical value. Options for the introduction and organization of management accounting at the enterprise are considered. The results of the study can be used by business entities in the process of using management accounting. Key words: management accounting, management, costs, profit, system of efficiency criteria, accounting and analytical system, business entity.

The Political Economy of Media in Turkey

2020 ◽  
pp. 181-205
Author(s):  
Çağrı Kaderoğlu Bulut
Keyword(s):  
Political Economy ◽  
Economic Activity ◽  
Social Institution ◽  
The Political ◽  
Media Industry ◽  
Statistical Classification ◽  
Economic Activities ◽  
Political Economy Of Media ◽  
The Media

This study examines the infrastructural features of the media industry in Turkey in the 2000s. The study posits that the analysis of the inner workings of the media as an industrial-social institution is a way of understanding how the media is related with the overall system it is a part of. In order to do that, it is crucial to undertake the infrastructural mapping of the media. In this study, the dimensions of the media industry such as the branches of economic activity, geographical distribution, corporate structures and scales, employment, wages, gender distribution, and unionization levels are discussed as the basic indicators forming the infrastructure of the media industry. The datasets which the study is based on are taken from the NACE codes, which are used in the statistical classification of economic activities in Europe and are also valid for Turkey. The boundaries of media industry are defined through six basic branches of economic activity classified in NACE 18, 58, 59, 60, 63,73 codes and these fields of activity are discussed both by themselves and as a relational whole.

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