scholarly journals Environmental Taxes and Innovation in Chinese Textile Enterprises: Influence of Mediating Effects and Heterogeneous Factors

2021 ◽  
Vol 13 (8) ◽  
pp. 4561
Author(s):  
Yabin Yu ◽  
Hua Cheng
Keyword(s):  
Capital Investment ◽  
Economic Behavior ◽  
Property Right ◽  
Environmental Taxes ◽  
Innovation Activity ◽  
Environmental Tax ◽  
Capital Input ◽  
Innovation Activities ◽  
Enterprise Innovation ◽  
Innovation Capital

Climate change and environmental conditions call for more attention to be paid to eco-friendly economic behavior. As a market-oriented environmental regulation, environmental tax can stimulate and guide enterprises’ environmental innovation in a neutral way. However, what elements connect the environmental tax and enterprise innovation activity together? Are all the enterprises’ innovation activities affected by the environmental tax in the same way? To answer the questions, the study uses the data of Chinese textile listed companies between 2004 and 2018 to explore the intermediary role of manpower and capital investment in the innovation chain and further analyze the influence of the heterogeneous factors such as property right, segmented industry, and region. The results show that the environmental tax can effectively promote the innovation capital input of Chinese textile enterprises, and the innovation manpower input plays a partial mediation role. At the same time, environmental tax can effectively promote the innovation performance output of Chinese textile enterprises, and innovation capital input plays a complete mediation role. In addition, heterogeneous factors such as property right, segmented industry and region will affect the relation of environmental tax to innovation input and output quality and greenness to varying degrees. The study makes a profound analysis of the relation of environmental tax on Chinese textile enterprises innovation by using the microdata at the enterprise level, providing a more targeted reference for making policies in the future.

scholarly journals The intellectual capital of an enterprise: the innovative aspect

2013 ◽  
Vol 63 ◽  
pp. 31-42 ◽  
Author(s):  
Olga Miroshnychenko
Keyword(s):  
Intellectual Capital ◽  
State Level ◽  
The State ◽  
Innovation Activity ◽  
Foreign Markets ◽  
Important Place ◽  
Innovation Activities ◽  
Analytical Results ◽  
Prime Factors ◽  
Innovation Capital

The interpretation of the category “intellectual capital” and approaches to determining the structure of intellectual capital have been considered in the study. The innovation capital, the use of which can increase the company’s competitiveness in the domestic and foreign markets, takes an important place in the structure of intellectual capital. The article contains analytical results of the innovation activity of Ukrainian enterprises. The prime factors limiting the innovation activity of Ukrainian enterprises have been defined. Consideration has been given to the features of financing innovation activities in Ukraine. The suggestions, the implementation of which at the state level shall promote the effectiveness of innovation activity of Ukrainian enterprises, have been put forward.Key words: intellectual capital, innovation, innovation activity, enterpriseИНТЕЛЛЕКТУАЛЬНЫЙ КАПИТАЛ ПРЕДПРИЯТИЯ: ИННОВАЦИОННЫЙ АСПЕКТOльга Mирошниченко Резюме В статье рассмотрена трактовка категории «ин­теллектуальный капитал», подходы к опреде­лению структуры интеллектуального капитала. Важное место в структуре интеллектуального капитала занимает инновационный капитал, использование которого способно повысить конкурентоспособность предприятия на вну­треннем и внешнем рынках. Статья содержит результаты анализа инновационной активности украинских предприятий. Выделены основные факторы, ограничивающие инновационную ак­тивность предприятий Украины. Рассмотрены особенности финансирования инновационной деятельности в Украине. Внесены предложения, реализация которых на государственном уровне будет способствовать повышению эффективно­сти инновационной деятельности украинских предприятий.

scholarly journals ANALYSIS OF INDUSTRIAL ENTERPRISE INNOVATION DEVELOPMENT

2016 ◽  
Vol 2016 (1) ◽  
pp. 164-169
Author(s):  
Алла Горностаева ◽  
Alla Gornostaeva ◽  
Ирина Чернышова ◽  
Irina Chernyshova
Keyword(s):  
Industrial Enterprise ◽  
Information Support ◽  
Enterprise Management ◽  
Innovation Activity ◽  
Innovation Development ◽  
Innovation Activities ◽  
Innovation Projects ◽  
Innovation Cycle ◽  
Enterprise Innovation

The necessity to form systems for enterprise innovation development on a basis of inner and outer elements is substantiated. The innovation activity of “UK BMP” Co is analyzed. The tendencies in production activities of the enterprise are considered. The level of the information support of enterprise functioning, the organization of enterprise management, effective-ness and amount of “UK BMP” Co innovation activity financing are analyzed. As a factor affecting innovation activities is considered the environment of enterprise functioning. On a basis of the analysis carried out the factors having an influence upon the effectiveness of development and introduction of innovation projects in “UK BMP” Co are revealed. The influence of these factors upon an innovation cycle at the enterprise is shown. According to the results of the estimation of their influence there are given recommendations for innovation activity improvement.

scholarly journals The Organizational Aspects of the Formation of Accounting Policies for Innovation Expenditures on Capital Investments

2020 ◽  
Vol 9 (512) ◽  
pp. 205-211
Author(s):  
G. A. Smokvіna ◽  
◽  
K. F. Popovych ◽  
Keyword(s):  
Capital Investment ◽  
Innovation Process ◽  
Innovation Activity ◽  
Capital Investments ◽  
Accounting Systems ◽  
Innovation Activities ◽  
Methodological Problems ◽  
Main Components ◽  
The Cost ◽  
Accounting Policy

The article outlines positive aspects of the innovation-technological direction. The authors define interconnectedness of investment, operational and financial activities, as well as the influence of the element of innovation on all three mentioned components. Accounting for innovations is considered; the issues related to solving organizational-methodological problems of accounting of investment and innovation activities of enterprises are highlighted. It is specified that the choice of a methodological support for accounting the innovation process depends not only on the nature of the implementation of the innovation plan, but also on the source of its financing. Depending on the way the innovation initiatives are financed, the changes they will make to the formation of financial resources and the accounting systems that will be used to pay for innovation expenditures are defined. The authors point out the directions in which innovations can be carried out are indicated, as well as the peculiarities of their accounting. Two conceptual approaches to the sequence of the innovation process are identified. The important issues that arise in innovation activity are illuminated and methods of attributing innovation expenditures to accounting are defined. The objects of accounting of innovation activity are indicated. To better track information and increase the organization of the innovation process, it is necessary to develop an accounting policy of the costs of innovation activity. The main components and elements of accounting policy in terms of innovative capital investment costs to be considered in the formation of accounting policies are highlighted. A properly regulated accounting policy helps to significantly improve the conduct of economic activity at the enterprise and allows owners to respond correctly and in a timely manner to the processes taking place during its implementation. With regard to the cost of innovation, the concretization of elements of accounting policy will provide participants in the innovation process with access to fair and transparent information to form an efficient managerial ability to make decisions.

scholarly journals Improving Accounting and Analysis of Innovative Costs

2019 ◽  
Vol 9 (1) ◽  
pp. 4003-4009
Keyword(s):  
Cost Analysis ◽  
Capital Investment ◽  
Comprehensive Analysis ◽  
Innovation Activity ◽  
Reasonable Estimate ◽  
Investment Activity ◽  
Enterprise Innovation ◽  
In The Beginning

Based on the goal set in the beginning of the work and formulated tasks, the research is devoted to the study of theoretical and normative bases of accounting and analysis of innovative costs of the enterprise. The essence of innovation and innovation costs as an object of accounting and analysis is investigated. The actual problems of accounting of expenses on innovations are analyzed. The methodical bases of the enterprise innovative cost analysis are investigated. Investigating the current issues of accounting for innovation costs before accounting for innovation costs has identified a key direction - displaying innovation costs as a separate accounting entity. The study provides recommendations on how to improve accounting and analysis of innovation costs, namely, the authors proposed an accounting approach that provides for the preliminary creation of additional analytical sections on the expense accounts and in the accounts, which keep records of capital investment and proposed to analyze innovation costs as part of a comprehensive analysis of innovation activity of the enterprise. An algorithm for analyzing enterprise innovation has been developed, which includes five stages of analysis, a system of indicators for analysis of innovation, a statement of sources of financing of innovation-investment activity and a statement of the volume of innovation costs, which will provide a well-reasoned and reasonable estimate of costs.

scholarly journals Innovative Energy-Saving Technology Management Model in the Company Sustainable Development System

2021 ◽  
Vol 940 (1) ◽  
pp. 012055
Author(s):  
T Hilorme ◽  
L Horbach
Keyword(s):  
Management System ◽  
Process Model ◽  
Management Model ◽  
Innovation Activity ◽  
Organizational Goals ◽  
Innovation Activities ◽  
Activity Management ◽  
Development Plans ◽  
Enterprise Innovation ◽  
Methodological Principles

Abstract The development of innovative activity conditions an increase in the level of awareness of the enterprise employees about organizational goals, strategic and tactical development plans, industry trends, and the problem of engineering and management nature. The study’s purpose consists of substantiating the theoretical-methodological principles and developing practical recommendations for creating a company energysaving innovation activity management model. The methodological platform of the study is the set theory for building a model for determining the effectiveness of the management system of innovation activities of the enterprise. As a result, a model for monitoring parameters characterizing the effectiveness of enterprise innovation activity management system is proposed. In conclusion, the developed analytical-process model allows managers to quickly assess the current state of the enterprise innovation activity management system and reasonably make regulatory decisions concerning its improvement.

RESEARCH ON INVESTMENT AND INNOVATION ACTIVITY IN UKRAINE: TRENDS AND PROBLEMS

2018 ◽  
Vol 1 (01) ◽  
pp. 5-73
Author(s):  
Anatoliy Ivanovich Bogdanenko
Keyword(s):  
State Policy ◽  
Innovation System ◽  
State Regulation ◽  
The State ◽  
Innovation Activity ◽  
Legal Principles ◽  
Innovation Activities ◽  
Wide Range ◽  
Intellectual Potential ◽  
Innovation Processes

In the monograph the theoretical identification of concepts and categorical series of state regulation of investment-innovation processes are investigated; the directions of optimization of the state policy of innovation and investment development management in Ukraine are determined; the organizational and legal principles of the state regulation of development of intellectual potential of the population are substantiated; the areas of development and improvement of the national innovation system as an object of state policy are highlighted and assessed. The monograph will be interesting for scholars, lecturers, doctoral and graduate students, and will also be useful to practical politicians, journalists and media workers and a wide range of readers interested in investment and innovation activities.

ANALYSIS OF INNOVATION ACTIVITIES OF ENTERPRISES OF KAZAKHSTAN

2020 ◽  
Vol 384 (2) ◽  
pp. 137-145
Author(s):  
Zh. Abylkassimova ◽  
G. Orynbekova ◽  
М. Alibayeva ◽  
O. Osadchaya
Keyword(s):  
Key Words ◽  
Added Value ◽  
Human Potential ◽  
Innovation Activity ◽  
Factors Affecting ◽  
Innovation Potential ◽  
Innovation Activities ◽  
Innovation Economy

The article noted that the development of the innovation potential of enterprises in the regions of Kazakhstan contributes to the transition of the innovation economy, where goods with high added value will be produced. The article examines the factors affecting the innovation activity of the regions, considers the dynamics of innovation activity and identifies problems and tools for the development of innovative entrepreneurship. Key words: innovation, innovation activity, region, industrialization, human potential, infrastructure

scholarly journals Eco-Innovation, Sustainability and Business Model Innovation by Open Innovation Dynamics

2021 ◽  
Vol 7 (2) ◽  
pp. 149
Author(s):  
Magdalena Pichlak ◽  
Adam R. Szromek
Keyword(s):  
Open Innovation ◽  
Business Models ◽  
Business Leaders ◽  
Innovation Activity ◽  
Computer Assisted ◽  
Supply Chain Collaboration ◽  
Sustainable Business ◽  
Innovation Activities ◽  
Innovation Dynamics ◽  
New Business

The paper aims to analyze the environmental aspects of innovation activity undertaken by companies and, in particular, to assess sustainable business leaders’ propensity to generate eco-innovation. The research described in the paper was descriptive and, to some extent, diagnostic. It was based on a non-random sample and was conducted—using the Computer Assisted Telephone Interview (CATI) method—in 2019 among 54 of the most eco-innovative Polish companies. The results of the research indicate that they are more likely to generate radical rather than incremental changes. Moreover, the most eco-innovative companies are those developing technologies for biodiversity protection. The results further indicate that companies with more than 50 employees have a higher propensity to develop incremental and radical eco-innovation than smaller firms with relatively fewer resources. Finally, this study shows that adopting an open innovation strategy strengthens the propensity to generate eco-innovation, especially radical ones. Moreover, developing such changes is dominated by the adoption of strategic and operational forward supply chain collaboration, involving the absorption of knowledge and information streaming directly from the market. The results can provide a frame for developing new business models incorporating collaboration in eco-innovation activities, especially in the situation of a post-pandemic recovery of the economy.

Project management of innovative activity of enterprises

2021 ◽  
Author(s):  
Idelya Badykova ◽  
Anna Romanova
Keyword(s):  
Sustainable Development ◽  
Corporate Social Responsibility ◽  
Project Management ◽  
Risk Perception ◽  
High Risk ◽  
Innovation Activity ◽  
Positive Perception ◽  
Stakeholder Groups ◽  
Innovation Activities ◽  
Corporate Social

The monograph examines the statement that the combination of innovation activity and corporate social responsibility should create a synergistic effect of sustainable development of the enterprise. It is shown that increasing loyalty on the part of a large number of stakeholder groups (especially employees, consumers, suppliers, etc.) and reducing the level of risk perception on the part of financial stakeholders, consumers, etc. through the emergence of a "halo" or "halo" of responsible business are extremely important for high-risk innovation activities, increase the effectiveness of project management. At the same time, a positive perception on the part of stakeholders should affect the competitiveness of the company as a whole and its economic efficiency. For students and teachers, as well as all those interested in the economy of enterprises.

Impact of Environmental Tax on Comparative Advantage of Food and Food Products: A Study of G20 Countries in Light of Environmentally Sensitive Goods

2021 ◽  
pp. 001946622110352
Author(s):  
Alisha Mahajan ◽  
Kakali Majumdar
Keyword(s):  
Comparative Advantage ◽  
Food Products ◽  
Environmental Taxes ◽  
Environmental Tax ◽  
Distributed Lag ◽  
Autoregressive Distributed Lag ◽  
Long Run ◽  
Short Run ◽  
Environmentally Sensitive ◽  
The Relationship

Many countries are under constant fear that environmental policies might negatively influence the international competitiveness of polluting industries. In this study, we aim to evaluate the relationship and impact of the environmental tax on comparative advantage of trade in food and food products industry, considered to be one of the highly environmentally sensitive industries. This study also investigates, whether this relationship differs among countries covered in G20, with the help of correlation analysis. We select panel autoregressive distributed lag approach for this study as it can analyse long-run as well as short-run association even when the variables are stationary at different orders of integration. Using panel data from G20 countries over the period of 21 years that is from 1994 to 2015, it is concluded that when we allow environmental taxes to interact with the revealed comparative advantage (RCA) of G20 nations, the overall impact of the environmental tax on the RCA is negative in the long period. It is therefore suggested that countries should follow Porter hypothesis to stimulate innovations resulting from strict environmental regulations that affect the environment in least possible manner. JEL Codes: C01, C23, C33, F18, O57, Q5

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