Economics. Ecology. Socium (E-Journal) / Економіка. Екологія.Соціум
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Contemporary Higher Accounting Education for Social Responsibility
Get PDFIntroduction. Nowadays participants in the business and social life face challenges in the context of the sustainability and the social responsibility. The only way to successfully overcome them is by all of them working together in one direction at all levels and in all fields. All efforts to harmoniously achieve the goals of sustainable development by the various communities of the planet are extremely relevant today and will continue in the future. Higher accounting and economic education are in support of sustainability, management of natural resources and social responsibility.
Aim and tasks. The aim of the research is to analyze the possibilities for further development of economic solutions in the context of application integration approaches with care for our unique planet and its riches for the future. The tasks of the research find expression in: 1) to prove the need to pay attention to the issues of sustainable development when making decisions about the economy; 2) to analyze the essence and principles of an up-to-date concept for a sustainable way of doing business and management of natural resources; 3) to indicate the path that business and society shall take in order to develop responsibly; 4) to prove the importance of developing an international and national strategy for corporate social responsibility.
Results. The data shows that today it is required that the specialist with a higher economic and accounting degree possess knowledge and competences for the quality realization of reporting, controlling, and other activities in the private and public sectors. Specifically, the investments in new knowledge and competences of such specialists in the context of sustainability, management of natural resources, and social responsibility create prerequisites for a more competitive and resilient business. At the same time, the data shows that the degree of balance between the three aspects (social, economic, and environmental) and the whole direction of higher education towards the problems of sustainable development as of this moment is not satisfactory.
Conclusions. The dominant idea is that successful implementation of flexible educational schemes, accelerated digital transformation, and full adaptation to relevant business challenges (the practice) will result in the establishment of a new model of educational policy that will contribute to the successful realization of sustainability, natural resource management, and social responsibility. 
Taxation of the Agricultural Sector in the System of Ukraine’s Economic Policy Implementation and its Digitalization
Get PDFIntroduction. The agricultural sector is a strategically important segment for ensuring the country's national security. New challenges rightly require appropriate responses. All means of regulating the state agrarian sector, first of all, should be aimed at ensuring its successful development and effective functioning. The development of the agrarian sector of Ukraine requires the solution of institutional problems of agrarian production Studying literary sources indicates that state economic policy is implemented, primarily, through the mechanisms of tax policy, which has notes permanent changes in recent years.
Aim and tasks. The aim of this article is to research the taxation of the agricultural sector in the system of Ukraine’s economic policy implementation and its digitalization. A secondary aim would be to single out the advantages and disadvantages of the taxation system and to create recommendations on choosing a taxation system for subjects of the agrarian sector.
Results. The taxation of the agricultural sector in the system of Ukraine’s economic policy implementation and its digitalization are researched. Such stages of legal regulation of agricultural protection tax relations as formation (establishment), relative permanence, reformation, and post-reformation (post-reform stage) are defined. The agricultural protection tax measures in terms of VAT taxation during the period are performed. The advantages and disadvantages of the taxation systems of agricultural sector entities are singled out. Recommendations on choosing a taxation system for subjects in the agrarian sector are formed. The structure of the "Manager" module in the program "BAS AGRO. Accounting" is shown.
Conclusions. Each of the tax systems that can be used by subjects of the agrarian sector has its own advantages and disadvantages. It is necessary to take into account the conditions under which a specific enterprise operates. The performed analysis of the evolution of the tax legislation in terms of taxation of the agrarian sector indicates a reduction in agro-protective actions by the state. At the stages of formation (establishment) and relative permanence of legal regulation, the introduction and effective use of tax policy, in particular the fixed agricultural tax and the special VAT taxation regime, were observed. During the reform and post-reform stages, the agricultural protection measures outlined above, which were quite powerful and effective at the time, were significantly minimized. The actual adaptation of information technologies to the needs of agriculture is one of the best new technologies in the agricultural sector
Strategic Development of International Corporate Social Responsibility in Agribusiness
Get PDFIntroduction. The identification of the interdependent development of society and business contributed to the introduction of corporate social responsibility in entrepreneurship as a guarantee of obtaining from its activity not only an economic effect but also the stimulation of social and environmental development. After all, the development of society requires constant changes in the consumption of various types of goods and services under the condition of a safe level of ecology and agriculture as the basis of food security in society, which necessitates the stimulation of productive activities of corporate social responsibility in agrarian business and its serving industries.
Aim and tasks. The aim of the study is an analysis of the strategic development of international corporate social responsibility in agribusiness. The main tasks are: to investigate the modern strategic directions of the development of corporate social responsibility, focusing on agrarian businesses, to identify problems and find resources to overcome them.
Results. Strategies for the development of corporate social responsibility in business are generally formed in relation to the goals and directions of the development of business activity and aim, as a final result, to increase the level of development of business activity, society, and preservation and protection of the environment. Social, ecological, economic, intra-economic, and external strategic directions of CSR influence have been identified, with implementation carried out directly by enterprise employees or with the assistance of interested participants, or "stakeholders." An analysis of CSR business strategies was carried out with the aim of forming the optimal option for obtaining mutual benefits for all interested parties. It was determined that the relevant strategies do not have permanence and need improvement, correction, and adaptation in accordance with evolutionary changes in the development of society.
Conclusions. The process of implementing CSR in business has a long-term nature and requires determining the optimal relationship between the chosen areas of social responsibility development in combination with the economic activity of business structures. The main directions of CSR development in agribusiness are assistance and promotion of the development and motivation of labor personnel; introduction of waste-free economic production; maintenance of relationships with clients; brand distribution; and environmental protection. The international direction of CSR is oriented in the direction of "green activity," affecting the reduction of the level of poverty and inequality
Construction Waste Management for Improving Resource Efficiency in The Reconstruction of War-Destroyed Objects
Get PDFIntroduction. Social and hostility conflicts in Ukraine have caused global changes and deterioration of the ecological and economic situation in numerous countries, resulting in higher risks to the population and giving the impetus to create a new innovative, cultural, and technological society. Greening principles, which have become popular in developed countries, are impossible to implement without the coordinated cooperation of states and their genesis in accordance with joint programs and development vectors. As a result, an increasing number of foundations and grants have recently been established to support eco-friendly products and solutions, assist in their adoption, and develop the organizational structure of an efficient system based on green economy principles, thereby improving global standards and regulations.
Aim and tasks. The aim of the study is to develop a methodology for planning the modernization of constructed infrastructure, better resource efficiency, and reduce waste in the reconstruction of war-destroyed objects.
Results. The best option for post-war waste disposal is the construction of mobile waste recycling complexes based on fractional waste recycling and its secondary use in further reconstruction of Ukrainian infrastructure, which after final restoration will be moved to safe areas around large cities and used as stationary waste recycling plants. To improve the environmental situation, one suggests building landscaped parks that will operate due to state-of-the-art technologies (obtaining natural energy, etc.) and creating a system of harmonious combination of anthropogenic infrastructure and natural areas, businesses, and public accessibility.
Conclusions. The key goal of the reconstruction of Ukrainian territories is to establish an innovative, sustainable, and safe system of social existence by increasing the efficiency of actions and methods based on the principles of rational environmental management and increasing responsibility. When calculating the cost of the restoration of Ukrainian territories, one should take into account additional expenses caused by hostilities, which will be further considered as a stress factor having a cumulative negative impact and leading to disastrous consequences that can be estimated in monetary equivalent as the sum of the price of restoration of components of the ecological, economic, and social system under the effect of a set of factors resulting in negative changes and damages
Institutional Ensuring of Mariculture: International and Ukrainian Context
Get PDFIntroduction. Sustainable development of mariculture as a highly productive industry is a potential and source of income and contributions to the national economy, a guarantee of food and environmental security, socioeconomic benefits for coastal areas. The effective development of mariculture requires a stable basis as an institutional support, which, unfortunately, is not characterized by a high enough level in Ukraine.
Aim and tasks. The aim of the study is to analyze and evaluate the institutional support for the development of mariculture in Ukraine and the implementation of international experience in national practice. The main tasks of the study are: to study the features of theoretical and applied ukrainian context of mariculture development to determine the possibilities of implementing international experience; to analyze ukrainian and international institutional basis for the development of mariculture and the cultivation of marine organisms; to develop conclusions and recommendations on the current state and development of institutional support for mariculture in Ukraine on the basis of compliance with international requirements and the possibility of their implementation.
Results. The concept of mariculture is theoretically substantiated by its definition in texts of the legal framework. The analysis of the ukrainian and international institutional context of mariculture development is based on the procedure of measures on the development of institutional support for mariculture in Ukraine in the context of the implementation of international experience of world leaders in mariculture development, European Union countries, and countries with short traditions of marine cultivation.
Conclusions. A detailed interpretation of the concept of mariculture for its definition in the texts of the legal framework of Ukraine based on the characteristics of the industry presented in the legal documents of Ukraine, the European Union, world leaders in mariculture, dictionaries and works of prominent Ukrainian and foreign scholars. A procedure for measures to develop institutional support for mariculture in Ukraine in the form of an algorithm for implementing the international experience of world leaders in mariculture, the European Union and countries with short traditions of marine organisms
Impact of Maritime Logistics on Statistical Characteristics of Foreign Trade Indicators of Georgia
Get PDFIntroduction. Most of the cargo in foreign trade is transported by the sea. That is why the development of foreign trade relations without proper sea logistics is impossible. During the period of the pandemic, this was the area that functioned most successfully. In 2021, Georgia has increased the volume of exports, imports, re-exports, local exports by sea transport, while improving the structure of exports and imports.
Aim and tasks. The aim of the paper was revealing the trends of foreign trade by sea transport in Georgia. In the research process, general methods, as well as specific statistical methods were used, such as: observation, aggregation and analysis: mean values, ratios, variation analysis, dynamic sequences, selective observations, etc.
Results. Since 2016, sea transport has consistently held one of the leading positions in trade relations. In 2021 alone, maritime exports increased by 27% compared to the previous year. In period of 2016-2021, foreign trade in maritime transport increased by an average of 8.4% annually. In 2016-2021, Georgia mainly exports copper ores and concentrates, Ferroalloys, passenger cars and nitrogen, mineral or chemical fertilizers. Statistics in the dynamics over the years show that no change has taken place in the export commodity structure and in general, 73.7% of exports are local exports, which is an increase of 12.5 percentage points compared to 2019. The share of exports by sea in local exports was 57.3% in 2021, which is 2.8 percentage points higher than in 2019. During the whole study period, the volume of locally produced products exported by sea increased by an average of 18.1% per year. The average annual growth rate of re-exports by sea transport in Georgia in 2016-2019 was 140.9%, although in 2020 its volume decreased by 22.2% compared to the previous year, and in 2021 increased by 17% compared to 2020.
Conclusions. In conclusion, it can be said that sea transport is used quite actively in foreign trade in Georgia, a large part of foreign trade flows in the country are based on maritime transport. The statistical characteristics of foreign trade in the country have improved. The growth trend was maintained even during the period of severe pandemics and lockdowns, which once again emphasizes the advantages of conducting trade processes by sea and the need to use it for other purposes. 
The Impact of the Coronavirus Crisis on Revenues of Hotel and Restaurant Businesses in Bulgaria
Get PDFIntroduction. The changes that have taken place in the global economy as a result of the coronavirus pandemic have had a negative impact on all economic sectors. The most negative manifestation of this is in the tourism industry. Bulgarian tourism is also among those hit hard by the crisis. This is evidenced by the many bankruptcies of travel companies and the reported financial difficulties. Many of the restrictions imposed on tourists when crossing national borders and the requirements for those wishing to use tourist services are just some of the reasons for the crisis in the sector. Its deepening is the basis for making recommendations to correct the situation. The reasons for the current study are the problems in the tourism sector and the threatening trends of frequent corporate bankruptcies, as well as the closure of many tourist sites.
Aim and tasks. The aim of the study is to present the situation in which the economic entities of the tourism sector in the Republic of Bulgaria operate and to propose solutions for improving their financial and economic condition. The scope of the study used data for various indicators (visits of foreign tourists, overnight stays of Bulgarian and foreign citizens, turnover indices in the sector, etc.) describing the state of Bulgarian tourism for the period 2019–2021.
Results. The processed data given an idea of the current state of the tourism sector in the Republic of Bulgaria. The study is a corrective to the problems in the industry, which are provoked by changes in the visits of local and foreign tourists. Based on the analysis, a set of recommendations were made to improve the state of the sector: achieving sustainability of tourist visits; stricter requirements for transport companies; provision of financial assistance by the government; opportunities to use the interest-free grace period for received loans; and establishing Bulgaria as a safe destination.
Conclusion. The conducted situational analysis of the hotel and restaurant business in Bulgaria for the period 2019-2021 is the basis for making several recommendations aimed at stabilizing the sector. Some of them are related to: financial support for the tourism business given by the state; reducing the rate of tax due; ensuring an interest-free grace period for loans from financial institutions; providing opportunities for using funds under various programs for the implementation of innovations in the activities of tourism companies in order to increase their competitiveness and bring them into a state that meets national and world requirements for tourism business. 
A Complex Systems Approaches to Sustainable Waste Management: the Case of a Recreational and Tourist Region of Ukraine
Get PDFIntroduction. Waste management is an important component of sustainable development of recreational and tourist regions. This determines the expediency of applying a system approach – in the context of determining the components of the waste management system, as well as information and organizational relationships between them; and an integrated approach – in view of the complexity of the object of study, namely the set of diverse economic, environmental, social and other factors mediated by waste management processes, and as a consequence, affecting the ecological status of the recreational and tourist region
Aim and tasks. The purpose of the study is to theoretically substantiate the management of waste in the recreational and tourist region on the principles of sustainability and on the basis of complexity and system.
Results. The article reveals the theoretical content of the provisions based on the application of systematic and integrated approaches in waste management at the regional level, in particular in recreational and tourist regions, which require stricter environmental policies. In view of the extensive nature of the current waste management system in Ukraine, which is reflected in the constant accumulation of production and consumption waste, with minimal action on their prevention and processing, the main element of the studied system is identified as transport and logistics component. Based on the development of a systems approach, it is proved that not only no less important, but also paramount is a detailed analysis of the relationships between elements of a particular economic, and even more economic and environmental system, compared to the analysis of the elements themselves.
Conclusions. The article substantiates that along with a set of sustainable development indicators, the calculation of which in the absence of primary information is difficult, it is necessary to implement comprehensive development systems of the region and industries, including recreation and tourism, within its territory. The problem of waste and its rational transportation in recreational and tourist regions affects a large number of other important economic, environmental, social issues that should be solved comprehensively, without artificial abstraction from each other, which in practice usually ends in significant damage, where the “boomerang” will affect to all other elements. In solving the issue of responsible waste management the focus is on interrelated multi-purpose tasks, which require the involvement of expert assistance and clear coordination of actions of all participants involved or interested in this area
Business Entity's Preventive-Anti-Crisis Strategy Model and Possibilities of Its Implementation in Georgia
Get PDFIntroduction. In terms of modern hyperactive business processes, the stability and sustainable development of businesses are much at risk for managers and founders if they do not have an anti-crisis strategy; without an anti-crisis strategy, the business is sometimes completely destroyed by any unexpected negative event, or at best, has to deal with the consequences for a long time.
Aim and tasks. The aim and objectives of the present paper are to determine the presence of anti-crisis mechanisms in the management methods of business companies operating in Georgia, the possibility of their implementation, the types of anti-crisis measures, the composition of the anti-crisis group, and the analysis of the skills of the group/members of anti-crisis management and their grouping/systematization/categorization.
Results. The article presents the results of the research, based on the study of small and medium-sized business entities in Georgia, aiming at determining whether business entities use preventive-anti-crisis plans and strategies or not, how such strategies are formed, and in general, to what extent business entities are able to implement anti-crisis strategies. In the process of preparing the present research paper, both quantitative and qualitative methodologies were involved. In particular, cases were selected based on the following criteria: a) business entities which started and terminated their activities in the last 10 years; b) selection of business entities from different cities in Georgia; c) variety of business entities’ activities; statistical analysis; comparative method; component analysis; analysis of the official documentation.
Conclusions. The types of strategies of economic entities in general have been studied and their general overview has been given. The stages and specific measures necessary for the development of individual preventive anti-crisis strategies for business entities, taking into account Georgian realities, are determined. The obtained results are analyzed and relevant recommendations are prepared on the basis of an integrated system approach
Methodological prerequisites for ensuring the economic security of the machine-building complex of Ukraine
Get PDFIntroduction. The resources of the business entities of the machine-building complex increasingly determine the importance of developing the components of the internal efficiency of the industry itself and ensuring the national security of Ukraine, since the machine-building complex is the leading branch of the national economy. In this regard, an urgent task is to form a methodological basis based on the concept of the development of the machine-building complex using a system of measures of direct and indirect regulation and improvement of the strategic directions of industrial policy.
Aim and tasks. The purpose of the paper is to substantiate the essential characteristics of the economic security of the machine-building complex, as well as to study the approach to implementing the concept of the development of the machine-building complex based on the application of methodological contexts. The paper examines the essential and practical characteristics of implementation the concept development of the machine-building complex in the context of methodological basis based on safety-related conditions.
Results. The evaluation of the effectiveness of the implementation of the existing concept using the model for selecting target indicators is substantiated, as a result of which the main vectors for ensuring the safety of machine-building enterprises in modern conditions of challenges and threats are identified. In addition, three design stages of the implementation of this concept are characterized and the features of ensuring the relevant safety components in the conditions of the intensification of the development of the machine-building complex are studied.
Conclusions. A distinctive feature of the management of the economic security system of machine-building enterprises is the ability to use operational, tactical, strategic, and preventive mechanisms for diagnosing, stabilizing, and ensuring the economic security of machine-building enterprises. The proposed concept allows assessing the prospects for the development of a machine-building enterprise, developing its tactics and strategy, and reducing the consequences of financial crises and the negative impact of new threats and dangers based on the practical application of the concept of developing the complex under study using predetermined methodological contexts