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Copyright of Stratum Plus Journal is the property of P.P. Stratum plus and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This paper is about practical moral reasoning in business and organizational context. The objectives are threefold: 1) to analyze the process of pragmatizing ethical concepts in practice, i.e. in business and economic activities; 2) to explain ethical competency in different business ethics perspectives, and 3) to describe stakeholder vision as a conceptual model for pragmatical approaches in business ethics. The view of ethics as a practice, but not only as a reflection on that practice is the starting point in this paper. Business is considered as practice in the perspective of A. Macintyre's use of this term and in the sense of social activity based on common understanding of deserved goals and common acceptance of quality standards. It is emphasized that the ethicist's professional expertise is such as the "cultural interpreter" from language of moral philosophy to organizational and business ethical discourse. In particular the process of moral rationalization and justification is considered as basic mechanism of pragmatization. Some examples of best practice in organizational ethics in different cultural contexts are presented. [ABSTRACT FROM AUTHOR]

Copyright of Zbornik Radova Pravnog Fakulteta u Nisu is the property of Law Faculty in Nis and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In this study the aim was to determine of options for increasing insurance contributions to the Russian pension system.. As a reserve for growth of revenues to the pension system are considered, the growth in the number of employees (payers of fees) through the legalization of informal employment. The paper is formulated and solved an optimization problem of the legalization of the informal economy in the framework of the current PAYG pension system while raising the level of pensions up to 40% of lost earnings in the context of economic activities and the subjects of the Russian Federation. It’s was built an optimization problem of nonlinear programming on the basis of balance equations of a distributive pension system. The paper presents a number of calculations on the basis of which conclusions are made. First, to increase the level of pensions in Russia, such a reserve as the legalization of informal employment is significant, but insufficient. Secondly, a 40% wage replacement rate can be achieved only in case of virtually complete legalization of population employment in the informal sector. Thirdly, the authors identified the particular characteristics of informal employment legalization in specific economic activities and subjects of the Russian Federation

The article investigates the economic substance of motivation entrepreneurship. The research determined the role of motivation in the activation of entrepreneurship. The article pointed out that motivation is an essential part of business. Motivation is a process that is aimed at encouraging businesses to efficient economic activity, which results in the achievement of the specific economic goals. In general, all business activities related to the satisfaction of social needs. Businessman takes on property risks of economic activity from differentmotives. The main motivation of business is business profit. Features an internal nature of income from business consists in the fact that he obtained through market exchange made entrepreneur products or services carried out and the result is a better use of economic resources of the entrepreneur in the process of economic exchange. The process of intensification entrepreneurial activity is a complex multi-system functional simulation which through the use of IDEF0-notation provides its formalization and detail. Functional multi-model business processes entrepreneurial revitalization constructed in order to visualize the structure of business processes, show their relationships to assess the optimality of interaction between business - processes and within a single business process. The model takes into account the impact of external factors and coordinated cooperation of the administration, support and promotion of entrepreneurship in the context of the business functions of motivation, coordination of business and most business entities. The paper summarizes, the motivation in entrepreneurship should be considered as an economic process that may regulate to achieve the desired positive economic effect on economic activity entrepreneur. Motivation - a specific set of tools to stimulate and coercion that can influence the cost-effectiveness as part of doing business. [ABSTRACT FROM AUTHOR]

The paper analyzes the structural sources and characteristics of the inflation process in Bulgaria in different sections of the economy and of the consumer price index (CPI). It studies the behavior of the wage, the average labour productivity, as well as the existing between them dependencies by economic sectors, economic activities and some of their groups. It interprets the dynamics of these indicators in the sectors of tradable and non-tradable goods, and traces the changes in the relative prices of the non-tradable goods. It comments the changes in the relative prices of the goods with competitive and administrated prices, and of aggregated groups of goods and services in the CPI structure. The paper draws the connection of the analyzed indicators and the correspondences with the dynamics of the general price level. It evaluates the empirical validity in the Bulgarian conditions of base assumptions and conclusions of some of the fundamental structural inflation models. [ABSTRACT FROM AUTHOR]

The paper discusses the opportunities, advantages, problems and challenges to the application of RFID technology in the trade business. It determines the morphology of the radio frequency identification as a contemporary information technology. It evaluates the opportunities and advantages of its use in the trade business. The paper analyzes the main problems and challenged of the introduction and functioning of RFID in the trade activity. [ABSTRACT FROM AUTHOR]

In the conditions of the big economic crisis, there is always the question whether it is better to conduct liberal or protective policy in the area of foreign trade. The representatives of protectionism say that restricting imports will encourage local employment, while the representatives of liberalism, say that closing the national borders with protectionist measures can only make crisis bigger, so the conclusion is that liberalism is the only possible solution. This paper seeks to prove that liberalism in a foreign trade is the only possible solution in conditions of both the big economic crisis and the normal economic activity. [ABSTRACT FROM AUTHOR]

Introduction. Since vectors of natural resources, construction and infrastructure development across the vast Soviet territories (including that of the Kazakh SSR) were determined by geographical aspects of correctional labor camps’ territorial organization, it was the geographical factor that proved crucial to the shaping of camps system proper. So, an insight into experiences of the Prorva (Astrakhan) Correctional Labor Camp is of certain interest. Goals. The study aims at assessing impacts of geographical factors on the shaping and functioning of the mentioned labor camp’s territorial organizational structure and economic activity between 1932 and 1950. Materials and methods. The work explores documents housed by the State Archive of the Russian Federation, Archive of Internal Affairs Ministry Department in Astrakhan Oblast, outcomes of history and geography research expeditions to Mangystau and Atyrau Regions of Kazakhstan undertaken in July 2021, geographical maps. The study employs a variety of research methods, such as general scientific (analysis, synthesis, mathematical and descriptive techniques), geographical (analytical tools of cartography, comparative, physical and economic geography, expeditionary, system territorial, and factorial methods) and historical (retrospective, comparative, structural approaches) ones. Results. The paper presents a geographical analysis of six localities, reveals territorial organizational structure of the camp (the latter to have covered northern and northeastern parts of the Caspian coastline), provides an assessment of physical and geographical conditions of the camp’s economic arrangements. The latter had predetermined the availability of rich biological sea resources. However, in general, the physical and geographical components of natural environment were unfavorable (arid climate, infertile soil cover, sparse vegetation) for commercial agricultural production. The study of economic and geographical factors shows different economic potentials across localities of the camp. The economic geographical factors resulted in the shaping and functioning of a territorial organizational structure primarily aimed at efficient industrial fishing practices. Conclusions. The geographical factors proved of utmost importance and served a basis for the development of fisheries in the northern and northeastern parts of the Caspian Sea. In addition, efforts were made to initiate agricultural production and construction activities that still were to play a secondary economic role due to unfavorable conditions.

In this paper we study the problem of hotel enterprises development. Has been analyzed the experience of developed and developing countries to generate proposals for the further development of Ukrainian hospitality sphere and increase its competitiveness in the integration of the Ukrainian economy into the global economy. [ABSTRACT FROM AUTHOR]

The subject of the article is scientific ideas that determine the essence and content of the system of public administration entities that ensure the administrative and legal regime of special economic zones. The author analyzes constitutional norms and provisions of legislative and subordinate acts that form the legal basis for their organization and functioning, the practice of their application.The purpose of the article is to scientifically substantiate the improvement of the system of subjects for ensuring the administrative and legal regime of special economic zones in order to increase the level of their interaction and the progressive economic development of the respective territories.The methodology. The author uses general scientific methods were used (formal-logical, systemic-structural and dialectical methods), as well as private scientific methods, such as the formal-legal, comparative-legal method, the method of interpretation of legal norms.The main results, scope of application. The article reveals the current state of the legal regulation of the system of subjects of public administration of special economic zones in terms of correlation with the new constitutional norms on public authority, characterizes public administration in special economic zones from the point of view of the systemic unity of its constituent elements. The article reveals the shortcomings of this system from the standpoint of completeness, the state of interrelations between its various elements, which cause a decrease in the investment attractiveness of special economic zones, which do not contribute to the creation of new industries and the production of competitive products.The paper substantiates the need to develop a balanced model of organization and functioning of the corresponding legal regime developed with the participation of business representatives. The article proposes a more complete version of the system of subjects of public administration in comparison with the statutory one, including not only those that form a single centralized management system, but also others - the executive and administrative bodies of municipalities, as well as collective formations that are not included in the system of state bodies. and municipal authorities (supervisory boards, expert councils). Based on the identified shortcomings in the organization of expert councils of special economic zones, the article formulates scientifically based proposals for improving the current legislation.Conclusions. It is necessary to bring the Federal Law “On Special Economic Zones in the Russian Federation” into line with the new provisions of the Russian Constitution on public authority. It will let legalize the existing system of public administration of special economic zones,. Rules on the special economic zones administration should be set out in a chapter entitled “Peculiarities of Implementation public authorities in special economic zones”. The idea was formulated to describe in the proposed chapter a list of all subjects of public administration of special economic zones - the Russian Government, the authorized federal executive body, authorized executive bodies of the constituent entities of the Russian Federation, executive and administrative bodies of municipalities, management companies, supervisory boards and expert councils and determine the powers of each of them.

We are proposing the results of economic development factors analysis, and there influence in forming and display of the economic cycles. The purpose of this article is to identify significant indicators of the cyclical development Azerbaijan economy for the capable of predicting and regulating phases of the onset of business cycle. Were checking 20 different indicators based by the annual data of the State Statistical Committee from 1998 to 2018. The relationship and influence of interest rates and the cyclical Azerbaijan economy development were examined. The methodological basis of this work became an analysis of such fundamental research data as papers IMF and the National Bureau of Economic Research (NBEI) of the United States. Scientific methods of our research were an indicator approach, complemented by a qualitative analysis and a correlation-regression analysis. The calculations were performed by the freely distributed modern software - the statistical environment R, the most dynamically developing program in its class. So acyclic, countercyclical, and pro-cyclic indicators were identified by us. The features of the influence of these indicators on cyclic development in modern conditions were identified, their significance was determined. It was concluded that the possibility of economic cycles forecasting by the various phases indicators contributes to the modeling of economic activity. The results of the research can be applied both to monitor the development of the Azerbaijan economy and to predict the onset of the corresponding economic phases with the aim of adapting and reducing crises’ negative impact at the micro and macro levels.

In the 21st century, economics and ecology have become even more closely interconnected and have a direct impact by each other than before. Ecologization of the economy is a focused process aimed at transforming economic activity by reducing the negative human impact on the environment. The article considers the causes, essence, main goals and principles of this process. As a result of the conducted research it was found out that the beginning of the concept of ecologization of economy is considered to be the second half of the XX century, when the world community began to pay special attention to the problems of negative impact of man on nature. In addition, the paper highlights the main characteristic features of this phenomenon, which include the orientation of economic activities towards rational use of natural resources and the transition to resource-saving sectors of the economy.

The authors examine such important tool of tax regulations in Ukraine as tax incentives. Provision of tax incentives and exemptions are often aimed at solving specific social and distributive objectives, promotion of certain types of economic activity, economic growth in general and in some brunches. To determine expediency of certain tax incentives introducing, it is necessary to evaluate their effectiveness. After a thorough analysis of applied approaches to evaluating the effectiveness of tax incentives, the authors concluded the advisability of the tax incentives effectiveness assessment not on the basis of relative performance in certain areas (fiscal, social or economic efficiency) or integral parameters (budget performance, etc.), but by calculating the absolute values of the resulting effect - fiscal, social and economic impacts. The article presents a methodological approach to the construction of economic and mathematical models of evaluating the fiscal, economic and social impacts of tax incentives introduction provided in Ukraine, and the assessment of a time delay, when effect will be realized. Experimental analysis of the proposed approach adequacy was carried out on the basis of econometric models which showed their high efficiency. In addition, the analysis of simulation results for a particular case of tax incentive allow defining that the fiscal effect is obtained in about 3 years, and social - about a year after its introduction. The proposed methodological approach opens up the space for further research, especially towards the mathematical models construction for predicting the expected effect of the tax incentives introduction on the basis of various mathematical tools (models of nonlinear dynamics, neural networks, fuzzy logic, etc.). [ABSTRACT FROM AUTHOR]

Copyright of Tyragetia is the property of National Museum of History of Moldova and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In the article the main theoretical approaches to definition of the category of financial development in the global economic science are analyzed and systematized. Also, the basic components of financial development, its determinants, its basic concept and its importance in socio-economic development of the state are described. [ABSTRACT FROM AUTHOR]

In the current economic conditions the survival and prosperity of organizations more and more depends on the success they have in unlocking the innovation potential of their employees. To greatest extent the human resource is capable to contribute to the progress of the Bulgarian economy in the long economic crisis. The paper presents modern approaches from the practice of effective organizations developing their human resources and using their skills for developing and introducing innovations. The article analyzes the characteristics of the small and medium-sized enterprises, dominating in Bulgaria, regarding the opportunities for increasing the innovation activity of the employees. It attempts to study the available statistical information concerning the obstacles to using the approaches in selection, training and developing the human resources in the organizations for increasing the innovation activity in the Bulgarian organizations. [ABSTRACT FROM AUTHOR]

In the course of the research, the scientific literature was analyzed in terms of historical aspects of audit development. The analysis of scientific papers shows that there is no unified approach to audit periodization; this situation has developed due to a combination of objective reasons: the theory underlying the research, the object of research, methods and objectives of the research. Our research was based on the study of historical aspects of business audit in the following order: the origins of audit as an institution of financial control; the formation and evolution of audit in Ukraine (as part of the Russian Empire and the Soviet Union); the emergence of audit and the development of audit in its modern sense; modern trends in audit in the world. During the study it was found that the modern state of audit as an independent financial control and as commercial activity is determined by the external environment of the following aspects: the specific socio-economic relations from the position of the subject of the audit as a tool for independent financial control, specific development management science from the position of introduction of auditing as a tool of the relationship between the management units, development of audit as consulting from a position of auditing as a business. The article investigates institutional support (a set of state, professional and public institutions whose main functions are the regulation of audit and auditing activities) of audit framework of Western European countries.

The purpose of the paper is to identify and analyze the basic principles of the economy of religion. Consideration of the methodological features of the study of economics and religion should ensure the definition of the conditions for the application of an interdisciplinary approach, in the relationship between the economy and religion. This involves solving the following tasks: first, to reveal the content of the modern approaches, to understanding the relationship between religion and the economy, as a special area of public life, and secondly, to analyze the main features of the influence of religion on the economy, and the influence of the economy on religion. The theoretical basis of the study is based on several groups of sources, which highlight the problem of the relationship between religion and the economy. First, it is the legal documents in which the object of the legal regulation is religion and its institutional foundations. Secondly, these are theoretical works that cover the issues of the interdependence of economic and religious spheres. Thirdly, there are religious studies, which argue for the need to establish the discipline of religious studies, and separate from it the economy of religion as an independent branch of knowledge. Originality: The author proves that in analyzing the relationship between religion (as an institution) and economics, it is necessary to take into account their common social nature. This circumstance leads to the conclusion that the activities of religious organizations are observed and controlled by the humanitarian policy of the State. In order to ensure the rights and freedoms of its citizens, the State resorts to legislative activity, which determines the content and features of ‘State vs Religion’ relations, including also the economic sphere. The results of this legislative activity are expressed in the relevant regulatory acts and laws. Conclusions: The relationship between the economy and religion is found in the praxiological and institutional levels. The religious traditions of the world, in their doctrines, contain elements of Canon Law that regulate economic activity in the private and public areas. These elements determine the content and features of economic practices and form a special perception of the nature and function of the economy. The attention of the State to these factors, contribute to the expansion of the rights and freedoms of its citizens, which affects the results of sustainable economic development.

In this research paper, attempts are made to explain the origin of the names of the main professional secrecies. Traditionally, their content is associated with the names of professions of obliged persons or with the implementation of their professional activities, as well as in connection with the performance of their professional duties. Meanwhile, professional activities are conditioned by the fulfillment of their professional duties to protect professional secrecies by individuals who are able to act as individual entrepreneurs, as well as employees who have labor relations with them or with legal entities. Since the implementation of professional activity is limited to a narrow subject structure - individuals, it is necessary to legislatively clarify a single socially useful activity, covering all categories of obligated subjects - both individuals and legal entities. There is a need to reflect the connection of titles with the types of economic activity carried out by obligated persons in the prescribed manner. At the same time, certain provisions of the All-Russian Classification of Types of Economic Activity OK 029-2014 need to be improved, since in it the types of economic activity are combined into unequal groups of classified objects.

This paper sets out to analyse the economic activity of the inhabitants of an Early Neolithic settlement on the north-eastern coast of Lake Mergen (Lower Ishim River, south of Western Siberia) with the purpose of determining specific strategies of their adaptation to natural conditions (based on the materials of the Mergen 6 settlement). The initial data for the analysis were taken from studies characterizing the climate at the beginning of the Holocene, the paleolandscape characteristics of the territory, the geomorphological position of the settlement, the composition and conditions for the formation of the archaeozoological collection and hunting/fishing gear sets. A comprehensive analysis of these sources made it possible to develop an economic model describing the functioning of the settlement. The main features of the settlement functioning model involve the location of the settlement at the intersection of the so-called «feeding landscapes» (forest/steppe at the macro-level, lake/river at the micro-level); a probable year-round, stationary character of the settlement; the equivalence between two main economic sectors (hunting and fishing); reliance in the economic activity on ungulate hunting and fishing; a supposedly seasonal character of hunting and fishing certain fauna species. In our opinion, this model suitably reflects adaptation strategies used by the ancient population, whose main goal was to ensure the sustainability and productivity of their economy. In addition, the conducted historiography analysis has shown that the aforementioned elements of the model were common for all ancient societies with the appropriating type of economy that resided in Eurasian forest and forest-steppe territories in the Mesolithic-Neolithic periods.

The aim of the article. The goals that were following in our study: specify the components of the process of innovation development and factors that influencing on them; to systematize scientific approaches to the interpretation the essence of concept «innovation»; compare the different generations of innovation process models and defining their characteristics. The results of the analysis. Determined that in our time were formed different opinions about the components of innovative development of organizations. Supporting the view that the innovation process and activity that is associated with it, are the basis for innovative development of any organization, justified inclusion in the list of the components of organization' innovative development innovative projects and innovations. The results of researches, conducted at 96 Ukrainian enterprises with different types of economic activity during 2010-2013, show that the majority of modern organizations (3/4 of the investigated sampling) independently choosing their landmark of innovative development changes (defining the list of preferred (or necessary) innovation), to establish and / or implement the innovation process, innovative projects, innovative activity often attract foreign specialists or organization. Determined that this is due, on the one hand, the low professional staff in organizations or their insufficient domestic capacity in general and, consequently, the failure to conduct an effective innovation policy itself, but on the other hand - low attractiveness of the national innovation environment that encourages entrepreneurs look for the ways directed to minimize costs of innovative activity of their organizations and / or allocation of responsibility for any loss as a result of failed innovative changes. Found that only 12,5% of investigated enterprises are generators of scientific and technical knowledge and they have the implementation of all forms of innovation process. 54,7% of the sampling is actually simulators, and others - not focused on innovative development. On the results of enterprise' executives poll identified that in each component of innovative development in any organization is influencing a number of factors, which can have both external (for example, a new demand in the market, the national innovation environment, etc.) and internal (for example, organization's potential, objectives of innovation policy, etc.) nature of origin. On the basis of systematization of the existing definitions «innovation» is proposed to combine them into three groups, where innovation is: 1) object or result of a management or activity, 2) a process or set of activities, and 3) combination of several semantic components (complex or multidimensional approach). Conclusions and directions of further researches. Found that the model of the innovation process from the mid 50th XX century to our days evolved from simple linear models to more complex interactive models, but in the course of this evolution not lost some disadvantages. Proposed currently to distinguish six existing and one new (not formed ) generation models of the innovation process. On the results of a comparative analysis of these models characteristics outlined their main disadvantages and probability prospects for their further development. The results of this research could be basis for improving or development of new innovation process' models, taking into account changes of external environment of organizations and the need to get rid of the disadvantages in models of previous generations. [ABSTRACT FROM AUTHOR]

This article examines the nature, complexity and specific features of the term "money laundering" as an activity of legalization of illegally obtained funds and their presentation as coming from a legitimate economic activity. What are clarified are the stages through which the process of "dirty" money laundering (placement, layering and integration) passes using multiple operations and schemes of different types and complexity. Outlined are the negative consequences and effects from the integration of criminally acquired profits in the financial system and their impact on the economic, political and social life of the country. [ABSTRACT FROM AUTHOR]

Copyright of Zeszyty Naukowe Uczelni Vistula/ Vistula University Working Papers is the property of Vistula University and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)