scholarly journals FISCAL POLICY DIRECTIONS OF SMALL ENTERPRISES AND ANTI-CRISIS MEASURES ON MODERN STAGE: DURING THE TRANSFORMATION OF GEORGIA TO THE EU

2018 ◽  
Vol 12 (1) ◽  
pp. 1-11 ◽  
Author(s):  
George Abuselidze
Keyword(s):  
Developing Countries ◽  
Main Idea ◽  
Developed Countries ◽  
Practical Implementation ◽  
Systemic Analysis ◽  
Foreign Countries ◽  
Direct Definition ◽  
Business Structures ◽  
Definition Of ◽  
Medium Businesses

The paper is aimed to determine the optimality of taxation, that can be used to plan and implement effective anti-crisis measures. Objective is not to define or diagnose crisis and suggest strategies, but to offer methodologies, that can be used to determine the influence of formal and informal institutions of company’s ongoing activities. To develop recommendations for avoiding business crisis situation and support its development. The theoretical and methodological basis of the research is the main provisions of the market economy, legislative and regulatory acts of Georgia and foreign countries, statistical data of Georgia, the global risks report, government bodies and business structures in this field. In the process of analysis of the actual material, together with the general scientific method of research, is used: systemic analysis, comparative analysis of scientific literature, statistical analysis, analogy and other methods. As a result of researches it is established that developed countries emphasize the importance of fairness, while developing countries are mainly focused on mobilizing budget revenues and lesser consideration of fair taxation principles, since the tax system performs a fiscal function more effectively than developing countries. In our opinion, the main idea of tax policy should be the optimal distribution of tax literacy on the basis of a direct definition of income of taxpayers or progressive taxation. Practical implementation of the proposed proposals will facilitate further improvement of the social climate in the country, revitalize small and medium businesses, and solve the problem of employment in the country.

scholarly journals Optimality of Tax Policy on the Basis of Comparative Analysis of Income Taxation

2020 ◽  
Vol 9 (1) ◽  
pp. 272 ◽  
Author(s):  
George Abuselidze
Keyword(s):  
Developing Countries ◽  
Comparative Analysis ◽  
Tax Policy ◽  
Income Tax ◽  
Main Idea ◽  
Well Being ◽  
Developed Countries ◽  
Income Taxation ◽  
Systemic Analysis ◽  
Definition Of

This paper is to determine the optimality of taxation based on a comparative analysis of income taxation in developed and developing countries. In our opinion, the main idea of income tax should be the optimal distribution of tax literacy on the basis of a direct definition of income of taxpayers or progressive taxation. The theoretical and methodological basis of the research is the main provisions of the market economy, classical and modern tax theories, legislative and regulatory acts of foreign countries. The main part of the empirical material is from 2002 to 2017. In the process of analysis of the actual material, together with the general scientific method of research, is used: Comparative and systemic analysis, analogy, statistical data monitoring and other methods. The comparative and systemic analysis will give us an opportunity to reveal and evaluate the ways of perfection. Analogy and comparative analysis is based on variables and features, such as the of income taxes structure, withdrawal rules, rates, tax base. Statistic concept tries to explain the named phenomena by the way of fundamental analyzing of the statistic data received resulted multiple statistic observation. Previous analyses of tax rates tend to support the hypothesis that Developed countries emphasize the importance of fairness, while developing countries are mainly focused on mobilizing budget revenues and lesser consideration of fair taxation principles, since the tax system performs a fiscal function more effectively than developing countries.  Keywords: Tax policy, income tax, tax burden, budget, well-being

FORMATION OF INTERNATIONAL COMPETITIVENESS OF THE REGION ON THE BASIS OF THE INNOVATION AND INVESTMENT MODEL OF DEVELOPMENT IN CHINA

2017 ◽  
Author(s):  
Alina Lytvynenko ◽  
◽  
Elena Lytvynenko ◽  
Keyword(s):  
Developing Countries ◽  
Regional Integration ◽  
Negative Impact ◽  
Developed Countries ◽  
Investment Model ◽  
Modern China ◽  
Trade Relations ◽  
The World ◽  
Leading Position ◽  
Business Structures

The article discusses the key issues of achieving the goals of modernization, namely, China's interaction with the world economy. Chinese economists believe that the process of globalization cannot be stopped, but it can be radically changed and directed to the benefit of China's economy, most likely with the help of transnational corporations. The revitalization of integration processes among developing countries has been observed against the backdrop of the successful development of the Western European model of economic integration. In this way, integration first affected the sphere of production and then the sphere of mutual trade. The article substantiates the necessity and possibility of adaptation to the changing economic conditions and innovative development of business structures operating in international business and the proposal of specific schemes for their construction in accordance with the world markets requirements. Notice that, there is a change in the principles of regional integration development at the present stage. Developing countries are actively seeking to participate in integration processes, since the leading powers prefer to use territorial disputes in their foreign policy and there is a risk of potential threats from border states. For centuries, China has held the leading position in the world in terms of quality of life. However, modern China is not one of the developed countries in any of the established classifications, and therefore the current work explores the modernization theories of the economies of developing countries. The COVID-19 pandemic has had a negative impact on the entire world trade, production, trade and logistics chains have been destroyed, stock indices are declining, industrial production has been suspended, oil prices have collapsed, demand for goods is reorienting. Since China is the main trade partner of Ukraine and many Ukrainian enterprises are associated with the PRC by purchasing both goods or components for their production, it clearly will not affect our trade relations for the better.

scholarly journals COMPETITIVENESS OF BUSINESS STRUCTURES IN THE INNOVATION ENVIRONMENT AND DEFINITION OF THE CONCEPT OF «INNOVATION FORESIGHT» SYSTEMATIC APPROACH

THE BULLETIN ◽  
2021 ◽  
Vol 2 (390) ◽  
pp. 125-132
Author(s):  
A. B. Mukhamedkhanova ◽  
A. S. Tulemetova ◽  
G.M. Zhurynov
Keyword(s):  
Developed Countries ◽  
Competitive Advantages ◽  
Economic Relations ◽  
Stable Conditions ◽  
Business Structures ◽  
Definition Of ◽  
Production Labor ◽  
Implementation Of Innovations ◽  
Further Development ◽  
Educational Component

The problems of ensuring effective management and forming competitiveness of industrial enter-prises are relevant regardless of the conditions for conducting business activities. The fact is that the competitiveness of business structures in modern conditions is not ensured by simply owning factors of production (labor, capital, land), and even entrepreneurial talent is not currently a source of obtaining stable or exclusive competitive advantages. In order to obtain sustainable or exclusive competitive advantages that constitute strategic competitiveness, the business structure needs to have an intellectual (educational) component of development, including the production and implementation of innovations, as well as readiness for changes. Subject of research. On the basis of innovative foresight, ensuring the competitiveness of business structures of the production industry is a set of organizational, managerial and economic relations that arise in the process of formation. Purpose and objectives of the study. Development of proposals to improve the competitiveness of business structures based on innovative foresight. A number of theoretical, methodological and practical issues related to the formation and implementation of a strategy for managing the innovative development of entrepreneurial structures based on innovative foresight remain insufficiently studied and require further development of rules for its creation and functioning. At the same time, despite a detailed description of the problems of strategic management of innovative deve-lopment of business structures, the research of foreign scientists was carried out in relation to the relatively stable conditions of the economy of developed countries, the practical application of the mechanisms proposed by them in the conditions of the Kazakh economy requires mandatory revision, taking into account the specifics of the modern economy and industry.

scholarly journals The Application of Principles of Green Building in Traditional Housing in Iraq

2015 ◽  
Vol 747 ◽  
pp. 7-11
Author(s):  
Maryam Qays Oleiwi ◽  
Ayat Ali ◽  
Nangkula Utaberta ◽  
Mastor Surat
Keyword(s):  
Developing Countries ◽  
Global Warming ◽  
Natural Resources ◽  
Green Building ◽  
Developed Countries ◽  
Green Buildings ◽  
Climatic Changes ◽  
Global Issue ◽  
The Future ◽  
Definition Of

Green building has become an important issue among architects and urban planners due to the increment in global warming risks and climatic changes which influenced negatively on natural resources. It is also one of measures been put forward to alleviate the significant impacts of the influence of buildings on the environment, society and economy. There have been extensive studies on green buildings, as evidenced in the rapid growing number of papers been published in last decades. These studies have been conducted in both developed countries and developing countries, indicating this is a global issue. However, there is lack of extensive researches on the green buildings in Iraq that is crucial for the future exerts. This paper reports the definition of green building, the environmental, social and economical aspects of green building, and application of green building's principles in traditional housing in Iraq.

scholarly journals Corporate Disclosure: A Synthesis of Literature

2018 ◽  
Vol 8 (3) ◽  
pp. 1
Author(s):  
Kennedy Prince Modugu
Keyword(s):  
Developing Countries ◽  
Developed Countries ◽  
Unified Theory ◽  
X Rays ◽  
Corporate Disclosure ◽  
Empirical Inquiry ◽  
Working Definition ◽  
The One ◽  
Definition Of ◽  
Reporting Environment

This study is a compendium of the existing literature on corporate disclosure with a view to identifying the gaps to which future empirical inquiry may be directed. The paper discusses the concept of disclosure as canvassed by different authors. This review is initiated with a working definition of disclosure. This was followed by a series of reviews of studies in developed countries. Added to this, are developing countries’ studies. The review showed that the influencers of corporate disclosure differ between developed and developing countries on the one hand, and within both economies on the other hand. The review revealed mixed findings on the determinants of corporate disclosure. This suggests that the factors determining corporate disclosure are not fixed, and vary from one jurisdiction to another. The paper also x-rays a litany of theories of corporate disclosure research and suggests a unified theory that amalgamates the existing theories; and that which will be amenable to the ever-changing reporting environment.

scholarly journals DIFFICULTIES IN FORMING A KNOWLEDGE-BASED ECONOMY

2018 ◽  
pp. 188-193
Author(s):  
TAMAR DOLIDZE
Keyword(s):  
Developing Countries ◽  
Knowledge Economy ◽  
Scientific Literature ◽  
Developed Countries ◽  
Point Of View ◽  
Schematic Model ◽  
Knowledge Based ◽  
Knowledge Based Economy ◽  
Statistical Mechanism ◽  
Definition Of

In scientific literature there is no defining explanation and no relevant theoretical model of knowledge and information. Consequently, the definition of the knowledge economy is very eclectic and vague. As a result of the research, we have presented the definition and the general schematic model of knowledge and information. Knowledge is a product that is hard to define due to its nature, which makes it difficult to determine its value It is natural when it is difficult to determine the value of the knowledge as a product it is actually impossible to commercialize it. There is also no adequate statistical mechanism for assessing the knowledge economy. The issue has been insufficiently studied scientifically both in theoretical and quantitative parameters’ point of view. All these and other factors complicate the formation of a knowledge-based economy in developed countries. As for developing countries, in the best case there are only discussions on these issues.

Mobile-Assisted Language Learning

2018 ◽  
pp. 172-186
Author(s):  
Elham Mohammadi ◽  
Zahra Sadat Shirkamar
Keyword(s):  
Developing Countries ◽  
New Technologies ◽  
Developed Countries ◽  
Asynchronous Learning ◽  
Future Research ◽  
Cross Cultural Differences ◽  
Mobile Assisted Language Learning ◽  
The Status ◽  
Based Instruction ◽  
Definition Of

Nowadays every aspect of humans' life, including education, is affected by technological advancements. Given this, teaching and learning have gone through various changes and are now space- and time-independent in the sense that they can happen at any time anywhere. MALL as a type of IT-based instruction has been popular in many developed countries, while in the developing countries the attitude and requirements for its implementation are not yet ready. In the present chapter, an attempt has been made to review the definition of MALL, synchronous/asynchronous learning, learners' perception of MALL, the status of MALL in developed and developing countries, and finally the challenges facing developing countries for implementing MALL in their educational systems. It also tries to give an insight into the cross-cultural differences affecting the use and implementation of MALL and admits there are further avenues to explore variables mediating the application of new technologies in different cultural settings. In the end, some solutions and recommendations for future research are offered.

scholarly journals What is Agritourism in Nepal?

2020 ◽  
Vol 10 ◽  
pp. 170-178
Author(s):  
Kumar Bhatta
Keyword(s):  
Developing Countries ◽  
International Society ◽  
Secondary Data ◽  
Developed Countries ◽  
Proper Definition ◽  
Definition Of ◽  
Geographical Locations

The agritourism (AT) concept in Nepal is growing. However, a proper definition based on the characteristics of the Nepalese economy and agriculture has not been given previously. Therefore, this study aims to define AT based on the Nepalese geographical division. Based on the secondary data, the author fist presented the definition of AT in international society and compared the AT between developed countries and developing countries.  Then, the definition of AT based on the three geographical locations of Nepal i.e., Himalayan, Hilly, and Terai region, is given.  For the successful Nepalese AT, the target should be given to the trekkers and hikers.

scholarly journals Development of Circular Economy Concept: Historical Background

2021 ◽  
Vol 8 (3) ◽  
pp. 120-129
Author(s):  
Yuliia Maksymiv ◽  
Valentyna Yakubiv ◽  
Iryna Hryhoruk ◽  
Viktoriia Kravtsiv
Keyword(s):  
Sustainable Development ◽  
Developing Countries ◽  
Circular Economy ◽  
Developed Countries ◽  
Historical Background ◽  
Economic Science ◽  
Scientific Papers ◽  
Business Structures ◽  
Basic Approaches ◽  
The 1960S

Nowadays, sharp economic growth has increasingly depended on utilizing different resources causing environmental issues and hindering sustainable development. Consequently, governments of developed countries, the public sector, representatives of business structures, and scientists look at the circular economy as a way to support achieving sustainable development goals.  The article aims at researching the historical background of the development of circular economy, analyzing the basic approaches and their possible usage for spreading this concept in developing countries, such as Ukraine. It is mentioned that the concept of circular economy cannot be traced back to a single author or date when it appeared. The concept of circular economy was inspired by several schools of thought with overlapping approaches, which demonstrates the relevance of distinguishing evolutionary phases and framings of a concept. The article presents a historical overview of the development of the concept of circular economy since the 1960s. The stages of adoption of regulations in the EU in the field of promoting the transition to a circular economy are highlighted, key milestones and key actions that actively began in 2015 and continue to this day, are described. This positive experience should be taken as a basis in developing countries, where the circular economy is in its infancy. The article also analyzes the highly cited scientific papers in the Scopus Scientometric Database and the basic definitions of the concept of "circular economy".  Our findings indicate that the circular economy necessitates a systemic shift in the state policy of Ukraine, as well as economic science, and it should be aimed at developing a clear strategy and improving basic regulations in this area to increase the social responsibility of both businesses and local communities. The growth of a circular economy will benefit everyone within the limits of this planet.

The Progress of Technology Transfer and the Channel of International Education

1997 ◽  
Vol 11 (5) ◽  
pp. 278-286 ◽  
Author(s):  
A. Grady ◽  
M. Locke
Keyword(s):  
Developing Countries ◽  
Technology Transfer ◽  
International Education ◽  
Developed Countries ◽  
Complex Process ◽  
Educational Programmes ◽  
Definition Of

Technology transfer is a complex process. It is a process which means many things to many people, a process which takes place within one country as well as between others, and between developed countries as well as between developed and developing countries. This paper examines the process of technology transfer, with reference to the channel of international education. Issues addressed include the concept of technology transfer, classification of technology, and channels through which technology is transferred. A new definition of technology transfer is introduced by the authors. The paper focuses on the channel of international education used by developing countries. Various criticisms are noted regarding the appropriateness of educational programmes, and recommendations are proposed for sending countries.

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