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Analyzing household financial security is closely related to the formation and analysis of financial resources and their allocation. This study aims to analyze the financial security of households in the Russian Arctic regions at the micro level. Key objectives include exploring various approaches to defining and evaluating household financial security, developing a system of coefficients to measure this security, applying it to Arctic regions over time, and identifying common risks and threats to household financial security in these regions. The study synthesizes existing research on household financial security, providing a comprehensive perspective on its definition and assessment. Household financial security is assessed from two angles: first, by evaluating an individual household’s financial resources and its ability to cover current expenses, save, and withstand unexpected financial shocks; second, by considering its role in regional financial stability and socio-economic development. For a thorough analysis, the study proposes categorizing financial security into manageable and unmanageable levels. Results from applying the developed coefficients reveal a disparity among Arctic regions: three regions exhibit high financial security, two regions face critical levels of insecurity, and the remaining regions fall into the average category. The study identifies key threats to financial security in each region, with low purchasing power being a common problem for all regions. The study finds that households prioritize securing their financial stability before investing their financial resources into regional development, underscoring the need for ongoing monitoring of financial conditions. The role of government in supporting household financial security is also emphasized. The practical significance of this study lies in its potential to inform the development and adjustment of regional socio-economic programs based on the findings.

Shallots are an agricultural commodity that has high economic value, but in the last three years there has been a decline in production caused by pest and disease attacks, as well as uncertain climatic conditions. The government promotes programs related to pest control technology, namely integrated pest control (IPM). The purpose of this study was to analyze the income of shallot farming in farmers with IPM and non IPM, the influence of internal, external factors, IPM adoption on production and income of shallot farming in Mijen District, Demak Regency. Survey and interview research methods using structured questionnaires with 125 farmers as respondents. Data were analyzed descriptively and using path analysis. The results showed that the income of farmers who applied IPM was 26.66% greater than non IPM. The results of path analysis showed that internal factors, external factors and IPM technology adoption had a positive and significant effect on production. Production variables are able to mediate the significant influence of internal factors, external factors and IPM technology adoption on farmers' income.

Agricultural commodities play a significant role in the national economy, yet farmers face challenges with still limited income. The purpose of this research is to analyze the income of farmers before and after the Horticulture Food Estate program in Bansari District, Temanggung Regency, Central Java Province. This research employs a quantitative method with a survey approach. Bansari District, Temanggung Regency, Central Java Province, was chosen as the research location as it is a pioneering area for the food estate program with the largest planting area for shallots, garlic, and chili. The study respondents totaled 247, selected using proportional sampling from a total population of 649, consisting of 164 shallot farmers, 46 chili farmers, and 37 garlic farmers. The data analysis used is the Wilcoxon signed-rank test. The results showed that there was a difference in farmers' income before and after the food estate program. Shallot farmers' income increased from IDR 22,054,939 to IDR 45,514,433, an increase of 106.37%, garlic farmers' income increased from IDR 28,404,730 to IDR 29,343,919, an increase of 3.31%, and chili farmers' income increased from IDR 20,123,696 to IDR 26,195,524, an increase of 30.17%. The overall income of farmers before the Food Estate program was IDR 22,646,458, which increased to IDR 39,494,276 after the program. Overall, there was an increase in farmers' income by 74.39% with a farming scale of 1 hectare.

The relevance of the study involves the regular collection and accumulation of statistical data from commercial organizations engaged in activities in the field of film demonstration; their study and synthesis help to examine the work of business entities from different angles and draw appropriate conclusions. Using reliable information for a specific period of time, it is necessary to carry out calculations according to the necessary indexes for its further interpretation into scientific language. Without a detailed analysis of the current activities of the organizations under study, the risks of approving incorrect financial, investment, marketing, personnel and research policies towards economic recession and crisis increase, which can turn out negatively for both business owners and counterparties. In order to prevent such situations, it is necessary to constantly carry out calculations using economic and statistical methods and identify general trends in performance indexes.Purpose of the study. Study of the activities of LLC “Meridian” for the period 2018 – 2022 using statistical indexes and financial analysis parameters. Finding and interpreting each obtained value, describing the causes and consequences of external factors, as well as presenting a detailed forecast of the organization’s level of profitability for the coming years. Reflection of the obtained numerical values in tabular and graphical forms for the purpose of their use by internal and external stakeholders to make various kinds of decisions.Materials and methods. The research materials included regulatory documents, scientific publications of Russian and foreign authors, and accounting (financial) reporting data. The scientific article used the main research methods: monographic, comparative analysis, classification and generalization. The main methods of statistical and economic analysis were descriptive statistics, inferential statistics, regression analysis, time series analysis, etcResults. The practical application of statistical quantities and their significance is justified, as well as examples of their derivation using the Microsoft Excel package are demonstrated and Libre Office Tables (Calc) are considered as an alternative to this program. These calculations allow you to prevent negative financial situations, instantly respond to the changing internal and external environment of commercial activity and establish guidelines for increasing the efficiency of your activities.Conclusion. Based on the results of the conducted research on the text of the scientific article, recommendations are given to improve the efficiency of the cinema in question under sanctions conditions

The article offers a critical assessment of both international and national methodologies for determining direct and indirect damage to agricultural enterprises caused by war. It proposes laying the groundwork for a fair and corruption-free compensation policy by enhancing information support for loss assessment, based on the financial and statistical reporting of economic entities. Methodological approaches to damage assessment and the results of such assessments, as outlined in the «Ukraine Rapid Damage and Needs Assessment: February 2022 - February 2023» report, conducted by the World Bank in collaboration with the European Union, the United Nations, and the Government of Ukraine. The influence of various factors on the formation of indirect losses of enterprises was evaluated. Specifically, the factors affecting the reduction of selling prices for agricultural products, decrease in production volumes, and increase in production costs were analyzed. The impact of these factors was assessed based on relevant statistical data from 2019 to 2021 and 2022. The influence of the factor of increased production costs on the formation of enterprise losses due to war was demonstrated using the example of an agricultural enterprise’s activities in both pre-war and war periods. In-depth studies of indirect damage of enterprises that did not suffer direct damage from military operations was conducted, with the aim of using such information in the compensation policy of the state. In particular, the Appraisal Methodology, developed by the Ministry of Economy and the State Property Fund of Ukraine and required for use by appraisers and forensic experts when assessing damages and lost profits, was approved. Based on the results of its implementation, it was determined that for an average successful agricultural enterprise, the lost profit could amount to up to 1.4 million USD annually. This confirms the hypothesis that, irrespective of direct damage, all businesses incur indirect losses due to the war. Thus, the findings demonstrate that the current normative approach, which dictates that indirect losses of enterprises are compensated only if direct damage is caused by military actions, is unjustified. The widespread neglect of these losses poses a threat to the implementation of a fair compensation policy. The article substantiates the necessity of implementing a mandatory assessment of such losses for all business entities independently, along with the introduction of separate reporting to establish an information base for future compensation policies. The research is based on the use of methods of analysis, synthesis, modeling, analogy and comparison. Calculation methods and forecasting methods were applied during the approbation of the appraisal Methodology.

Swallow's Nest (SN) has become one of Indonesia's leading export products and has a high selling value. One of the strategic areas for swallow cultivation in South Sumatra is Makarti Jaya Subdistrict. This study aims to analyze the income of swallow nest producers in Makarti Jaya Subdistrict. The research was conducted in Makarti Jaya Subdistrict, Banyuasin Regency, South Sumatra. The research was quantitative and used the cluster sampling method. This study used a survey method for 90 respondents. The research sample was divided into three classes based on the size of the swallow building owned, namely business scale 1 (300 m2). The types of data used in this study are primary and secondary data. The results showed that swallow nest producers in Makarti Jaya Subdistrict on business scale 1 suffered losses of up to Rp 1,863,351 per year. In addition, the highest income of producers was at scale 3, amounting to Rp32,913,756 per year, while the producers' income on scale 2 was Rp11,244,755 per year.

The paper discusses the problems of providing clergy with land for farming. It was revealed that the sources of replenishment of land allotments used by the clergy differed markedly depending on the specifics of individual parishes. There is detailed information about the church land received by the clergy from parishioners immediately after taking office (ordination). Another source of land replenishment was the own work of priests and clergy in clearing land from the forest and draining swamps. State measures aimed at improving the financial situation of the clergy and endowing clerics with land sufficient to maintain a stable economy have not been successful for a number of reasons. The Church authority believed that work on arable land brings clergy and laity closer together, contributing to mutual understanding. Among rural pastors, the conviction gradually grew that the basis of a priest’s income should be a government salary.

The development of spiritual tourism provides opportunities for environmental preservation, socio-cultural and economic growth of local communities. Spiritual tourism activities are one of the oldest parts of tourism and are part of the global market and are increasing significantly. It has been proven that in Bali spiritual tourism areas that utilize hugging places are starting to appear in every village that has the potential to establish spiritual tourism. This research aims to analyze the determinants of community income in the Tirta Temple tourist area of Taman Mumbul Sangeh Badung, Bali. This research uses a quantitative method in associative form, using a non-probability sampling technique with a saturated sampling method of 82 respondents. The analysis technique used in the research is path analysis. The results of this research show that the availability of facilities, access, attractions and institutions have a positive and significant effect on tourist visits in the Taman Mumbul Sangeh Temple tourist attraction area, Badung. The availability of facilities, attractions, access and tourist visits have a positive and significant effect on people's income. However, the availability of institutions has a negative and insignificant effect on people's income in the Taman Mumbul Sangeh Temple tourist attraction area, Badung. Tourist visits are a variable that mediates the influence of facility availability, access and institutions on community income. However, tourist visits do not mediate the influence of attraction availability on people's income in the Taman Mumbul Sangeh Temple tourist attraction area, Badung.

In today’s rapidly developing world, young people play an important role in the segment of active consumers of goods and services. Their behaviour in the consumer market is formed under the influence of subjective moods, ideas, assessments, and expectations. The purpose of this work is to study the state and dynamics of consumer sentiment among young people in the Vologda region using the results of public opinion monitoring and using the index method of processing sociological information. The results of the study showed that the consumer behaviour of young people has a number of specific characteristics: rationality, responsiveness to new products, spontaneity, desire to follow fashion, status. The formation of various consumption models and practices among representatives of the younger generation is largely determined by consumer sentiment. During the measurement period, young people’s assessments were dominated by negative characteristics of their financial situation, opportunities for purchasing goods and services, current economic situation and prospects for its further development. The unfavorable consumer sentiment of the youth significantly deforms its typical features of consumer behaviour, hinders the formation of modern consumer practices and the development of the regional consumer market in accordance with new all-Russian and global trends. Improving the consumer sentiment of young people is directly related to enhancement of the state’s youth and economic policies aimed at improving the socio-economic situation of young members of the Russian society and creating sufficient guarantees for young citizens to exercise their rights and freedoms.

Economic progress can be gauged by sustained increases in countrywide revenue or Gross Domestic Product (GDP), the growth of per capita revenue, and the attainment of overall economic well-being. Notably, the rural industry and cultivation industries play a significant role in driving the economic enhancement of Paser district. This research purposes to assess the role of oil palm cultivations in fostering the economic growth of Paser district while investigating the correlation between territory area and the economic participation of oil palm cultivations in the region. The research was carried out in Paser district by January to April 2023. The choice of this location was deliberate, given that Paser district hosts a diverse array of oil palm goods, including small-scale farmers cultivations, privately belonged estates, the oil palm handling industry, and various supporting industries. The information utilized in this research comprise secondary information origind by the Paser district Central Bureau of Statistics and the Paser District Office. The findings indicated a consistent annual rise in the participation of oil palm cultivations to the Gross Regional Domestic Product (GRDP) of Paser district. Additionally, the research revealed that variations in territory area did not have a significant impact on the participation of oil palm cultivations to the economic enhancement of Paser district.

In the context of an obvious 32% growth, the relationship between the circular economy, risks and returns is becoming increasingly relevant. ESG indicators are increasingly pivotal in global investment decisions. The purpose of the study is to demonstrate that ESG-mandated companies are more likely to yield sustainable long-term performance, advocating for investors to consider ESG-based mutual fund schemes. The research evaluates the performance of the top 10 high-capitalization and ESG equity funds, comparing them to the Nifty-50 benchmark index using various performance metrics. An increasing trend in ESG-compliant investing is observed, contributing to the circular economy. It was concluded that even post-risk adjustment, ESG funds remain lucrative, offering sound long-term returns. Statistically significant returns are noted in both funds and index. The study recommends companies revise policies towards ESG compliance and investors kindness ESG funds. The novelty of the study is that it gives a new insight into the performance of two different categories of funds, how well circular economy strategies can contain investment risk and provide risk-adjusted returns.

The aim of the article is to study the current state of financial security of domestic households in the conditions of wartime. The study of the financial security of households during the wartime period is a relevant topic due to the increased financial difficulties under the influence of hostilities. This paper considers the issue of assessing the financial security of households in the context of wartime. Assessing financial security in conflict settings is crucial for effective financial management and maintaining the financial stability of households. Analyzing, systematizing and summarizing the scientific works of many scholars, the essence of the concept of «financial security of households» was considered, as well as a list of external and internal threats to the financial security of households in the current conditions of wartime along with economic and political instability was provided. The publication uses a variety of methods and tools to assess the financial condition of households. The analysis of such financial indicators as: real GDP, GDP per capita at PPP, HDI, average and minimum wages, the level of pensions, as well as the relationship between them, household income and expenditure, unemployment rate, is carried out. The impact of the ongoing war on the financial capabilities and stability of households is studied. The results obtained allow us to conclude that there is a need to improve financial planning and financial management at the household level during the wartime. This will help ensure financial stability and an appropriate response to the negative impact of the military conflict on the financial well-being of families, and most importantly, increase the level of financial security of domestic households. Prospects for further research in this direction are the study of foreign experience in ensuring the financial stability of households, where much attention is paid to personal finance planning as an effective method of ensuring financial security.

A research was carried out at the Ruteng’s Abattoir with the aim of: 1) finding out the amount of income earned by pig slaughterers, and 2) knowing the financial feasibility of the pig slaughtering business. The research method used is a survey. Sampling for pig slaughterers was carried out using simple random sampling. Since the number of pig slaughterers was only 7 people, all of them were taken as representative respondents. The analytical method used is income analysis and feasibility analysis of the pig farming business. The research results show that the income of pig slaughterers at the Ruteng’s Abattoir is IDR 48,053,738/month. The results of the financial analysis illustrate that B/C=0.60, BEP unit was 1,903.10 kg, BEP IDR was IDR 216,120,109, and R/C=1.60. The conclusions are the pig slaughtering business at the Ruteng’s Abattoir has been able to generate income for slaughterers and financially feasible.

The increase in population and land conversion causes limited land and weakening agricultural productivity so that an alternative is needed to answer the problem of food supply. The government has made efforts to empower women farmers to improve the use of yard land. The implementation of empowering peasant women in tidal land has considerable potential, due to the wide availability of land. The attention of meeting the needs of healthy vegetables can be supported by the availability of farmer household yard land in tidal land in South Kalimantan. This study aims to analyze the influential factors on the empowerment model of women farmers in optimizing the use of yard land for the development of healthy vegetable farming in increasing the diversity of community food consumption in tidal lands. The number of samples used was 100 samples. The analytical tool used in this study uses Structural Equation Modeling (SEM) analysis. The results showed that 88.7% of the empowerment of the farmer women's group was influenced by its exogenous latent variables, while 11.3% was influenced by other variables outside the model. While the household economy of peasant women is influenced by exogenous latent variables by 76.8%, while the remaining 24.2% is influenced by other variables outside the model. The results of the analysis of the path coefficients in the structural model show that there are 5 paths that have a significant influence. The path is between X1 (individual characteristics) to Y1 (empowerment of peasant women's groups); X1 (individual characteristics) to Y1 (empowerment of peasant women's groups), X3 (institutional role of peasant women's groups) to Y1 (empowerment of peasant women's groups), X5 (external environment) to Y2 (peasant women's household economics) and Y1 (farmer women's empowerment) to Y2 (peasant women's household economics).Suggestions that can be given are based on the results of research that to increase the empowerment of peasant women in an effort to encourage improvements in the household economy of farm women can be done through improving the quality of the characteristics of farm women, the institutional role of farmer groups that need to be encouraged to be even better, and the external environment that continues to be strengthened in order to create a cycle for the empowerment model of farm women to optimize the use of yard land For the development of healthy vegetable farming in increasing the diversity of food consumption of people in tidal lands.

Personal income tax (PIT) is one of the budget-forming taxes in the Russian Federation, therefore, an important direction of tax planning is the assessment of risks arising from both tax agents (at the micro level) and the state represented by tax authorities (at the macro level). The subject of the study is tax risks on personal income tax, and the purpose is to develop proposals for their assessment and reduction. Objectives: to classify tax risks according to personal income tax; to clarify the quantitative characteristics of tax risks; to identify directions of their decline. The relevance of the study is dictated by the need to study theoretical issues and practical aspects of the emergence of tax risks on personal income tax. The main methods of study are systemic, logical, theoretical cognition, scientific abstraction. The results of the study include the following: identification of the main types of tax risks for personal income tax and the development of a tax risks matrix for their assessment depending on residence, type of contract, amount of payment, court decisions, taking into account the possibility of identification, determination of amount of risk (arrears and penalties as well as intention). Conclusions: in the paper developed proposals for the assessment and reduction of tax risks under personal income tax: on the basis of the classification of tax risk (by subject, by basis of occurrence, by elements of taxation, by connection with tax checks, by types of risks, by the time of identification of tax risk, as well as taking into account the regional specifics) the amount of possible tax risk is calculated on the example of specific income (premium, financial assistance, gift) a tax risk matrix has been developed for practical application, which will enable to assess and rank tax schemes aimed at reducing tax obligations under personal income tax.

In order to support farmers, the Indonesian government offers a livestock insurance program called the cattle business insurance (AUTS), which is subsidized by 80 percent. Farmers are responsible for paying the remaining amount, which totals IDR 40,000 per head per year. The objective of this research is to assess the extent to which farmers are willing to contribute to cattle business insurance premiums and to examine the factors that influence their willingness to do so in the village of Timbuseng, located in the Takalar Regency of South Sulawesi, Indonesia. A survey was conducted, targeting 74 households selected through cluster sampling. To determine the willingness of farmers to pay for cattle insurance premiums, we employed the contingent valuation method, and logistic regression was used to analyze the factors that affect this willingness. The independent variables considered in the analysis included age, number of family members, level of education, income, farming experience, and the amount that farmers are willing to contribute as insurance premiums. The study found that the average amount farmers are willing to pay for AUTS insurance premiums is IDR 32,940, which is lower than the government-set rate of about 17.65%, with a participation rate of 37.33%. Factors such as a farmer's age, income and farming experience influence a farmer's willingness to pay cattle farm insurance premiums. Farmers' decisions to pay insurance premiums lower than government-mandated rates may be due to their financial constraints and inability to afford higher premiums. These varying factors highlight the complexity of farmers’ decision-making and the need for customized insurance options that take into account their individual circumstances.

The financial results of business entities are an important indicator of the state of the industry, based on which operational and systemic decisions are made regarding the determination of development priorities, regulatory and legal regulation, budget financing, taxation and other state management mechanisms. Timely identification of existing trends and possible risks and a comprehensive assessment of the influence vectors and dependencies of all economic activity components, especially in martial law conditions, allows for more balanced and effective decisions capable of ensuring stable long-term development. The article aims to identify the latest trends in the formation of financial results of agricultural enterprises and assess the prospects of their growth in the conditions of war and post-war reconstruction. The article examines a set of indicators characterizing the financial results of agricultural enterprises over the past decade. The main trends regarding the dynamics and volumes of critical financial indicators of enterprises, including the individual branches of agricultural products, have been clarified. The main factors influencing the financial results of enterprises, changes in the structure of their financial assets and liabilities, and individual indicators of financial stability and solvency are determined. The study results show that in the pre-war period, agricultural enterprises' financial results steadily improved, reaching their historical maximum in 2021. Such a trend indicated the real prerequisites for further qualitative growth of the agricultural industry. In martial law conditions, most of the positive trends slowed down significantly. At the same time, the preservation of the financial potential of agricultural enterprises and the prospects for their growth depend, first of all, on the duration of the war and the possibilities of state support.

This research focuses on the statistical analysis of the standard of living in the Russian North. The objectives of the study encompass a theoretical review of both Russian and international literature on living standards and an analysis of key indicators from the Federal State Statistics Service (Rosstat), examining income, expenses, and consumption patterns in the northern regions of Russia. The standard of living is recognized as a multifaceted social and economic category, reflecting the level of providing the population with consumer goods and services. This provision aims to shape a mix that best satisfies demands. In Russia’s northern regions, this domain is influenced by distinctive factors, including challenging natural and climatic conditions, limited transportation, and the application of a regional pay system, which includes Northern benefits. The research identifies a gap in Russian studies concerning the differentiation of the standard of living by regions, particularly in lacking tools to assess rational consumption patterns. The use of the living wage proves challenging due to its monetary nature, and the utilization of a fixed market basket overlooks the necessity to consider difficult natural and climatic conditions. The scientific novelty of this study lies in terminology updates and an integrated approach to analyzing regional differentiation in the standard of living within the Russian North. The long-term implications of further research revolve around the imperative to develop a method for assessing such differentiation and to upgrade research and practical recommendations for improving living standards in the northern regions of Russia.

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The article analyzes changes in the financial situation of large families in the period from 2018 to 2022 using the data of the Rosstat’s Comprehensive Observation of Living Conditions of the Population for 2018 and 2022. The prevalence of various deprivations among large households and households with children in general is estimated. Changes in household income relative to the poverty line and deprivation level between 2018 and 2022 are calculated. It is shown that despite the improvement in financial status between 2018 and 2022, large families continue to experience significant risks of poverty and deprivation. To assess the factors affecting the incomes of large households, Rosstat data of the Sample Survey of Population Income and Participation in Social Programs (VNDN-2022) were used. Regression analysis shows that employment of adult members of a large family, improvement of their education and qualification level will contribute to the growth of average per capita family income relative to the poverty line. The article outlines proposals for increasing the labor potential of large families, improving their financial situation and reducing poverty.

The aim of this research is to determine CV. Trimaju's income for Arabica coffee exporters in Bandar District. The research results show that the income is RPI 2,730,937,945 with an average per month of IDR 455,156,324.22 and the total production costs incurred are IDR 12,915,766,066 with an average production cost of IDR 2,209,175,819. The R/C Ratio value obtained is > 1, namely 1.21; this means that the Arabica coffee exporter business at CV. Trimaju has made a profit. The Break Event Point value obtained by CV. Trimaju as an Arabica coffee exporter at the time of receipt was IDR 1,780,357,601, production was 277,460 Kg and at the time the price was IDR 39,882.7/Kg. Suggestions to CV. Trimaju is to increase coffee export production and to the government to provide education and provide assistance in the form of capital so that production will increase in the future.

In modern economic literature, much attention is paid to estimates of the structural parameters of consumer choice and the process of income generation. Such estimations play an important role in determining the optimal insurance system, optimal monetary and fiscal policies, as well as in assessing the welfare of the population. In this paper, we estimate a set of parameters that determine the dynamics of household income and consumption in Russia. These parameters are heterogeneous at the household level; the paper uses the estimation method proposed in [Alan et al., 2018]. To estimate the parameters we use RLMS panel data for the period 2005–2019. The results indicate the presence of significant co-dependent heterogeneity of the parameters determining the dynamics of income and consumption. These results reflect the specifics of the consumer behavior of households in Russia. In particular, significant heterogeneity in the sensitivity of consumption to income shocks indicates a large variability of consumption insurance mechanisms available to households. In addition, there is significant heterogeneity in the dispersion of income shocks, which is critical in the context of the discussion of heterogeneous insurance instruments against income shocks (e.g., access to financial assets), as households with higher variation in unanticipated income change value these instruments more. This study is the first to estimate the full distribution of heterogeneous parameters of consumption and income dynamics using Russian data. Estimates of heterogeneous parameters are important for constructing theoretical models of consumer choice and analyzing optimal social policy. In particular, high values of the level of parameter heterogeneity indicate that standard models with a representative agent are not suitable for optimal policy choices.

One of the most important indicators characterizing the level of economic and social development of society is the income of the population, as material goods and the amount of money received or created by citizens over a certain period of time. Since the situation in the sphere of income is under constant social tension, and the main component that characterizes the standard of living of the population is the material situation, therefore, research related not only to theoretical, but also practical aspects of the standard of living is important and relevant. The article analyzes the incomes of the population of Ukraine with the help of statistical analysis and the use of computer technologies. To study the incomes of the population of Ukraine, the latest technologies and methods of data analysis, which are used to identify hidden regularities in large data sets, as well as methods and tools of statistical analysis, were used. The main procedures of data analysis were calculated and characterized with the help of modern computer technologies, namely, using one of the methods of statistical analysis of the income of the population - descriptive statistics, which was carried out with the help of Microsoft Excel software. The results of the conducted research show that the existing inequality in terms of income and expenses of the population requires assistance to solve this problem from the side of state bodies, overcoming corruption, socialization of the population, and business. This will provide an opportunity to make effective decisions and develop development programs to increase the population's income and reduce poverty in Ukraine.

The income and expenses of a commercial organization are one of the most important objects of economic analysis and are in the constant field of view of theoretical economists and practitioners. Recently, many economists have been paying attention to the need not only for a structural and dynamic analysis of the income and expenses of a commercial organization, but also for assessment of their quality. Appropriate criteria and indicators were developed. The application of the developed methods in the conditions of real economic entities does not always allow us to draw an unambiguous conclusion about the quality of their income and expenses incurred due to the divergence of the obtained values of indicators. The problem of assessing the quality of income in integration forms of associations is particularly relevant, which would allow for the ranking of individual organizations that are part of them, not only by size, but also by the quality of income received. This study attempts to develop a tool to solve this problem. The purpose of the study is to develop a methodology for the integral assessment of the quality of income and expenses of a commercial organization and its validation in the conditions of one of the integration forms of associations. The object of the study is the State Association "Vitebsk concern "Meat and Dairy Products". The scientific novelty of the research is an attempt to develop a methodology for the integral assessment of the quality of income and expenses based on the synthesis of a scoring model, taking into account the weighting coefficients of individual criteria and their point evaluation. The validation of the developed model in the conditions of the selected object of research has shown that it can be used not only to differentiate the structural units of the association, but also to identify the most problematic areas in the management of income and expenses of a particular commercial organization.

The article deals with the issue of the level and quality of life of the Japanese. Data from two sources of information are analyzed and compared – official statistical data and opinion polls conducted by private and public organizations. The statistics show that, according to a number of indicators (the level of per capita income, household provision of housing and durable goods, life expectancy, distribution of income and wealth among the population, etc.), Japan is among the highly developed nations, providing the absolute majority of its citizens with a high level of material well-being. Although, in general, the data of sociological surveys, which represent subjective assessments by the Japanese of their financial situation, do not refute this thesis, in some aspects they significantly correct it, showing that not all citizens of the country are satisfied with their standard of living and some of its components. While some of these assessments seem controversial, this does not diminish their importance as a valuable source of information. These assessments, in particular, show that Japanese society is far from being as homogeneous as it is commonly believed, that it consists of groups that differ not only in income and wealth, but also in lifestyle, in their ideas about the value of work, about the importance of certain aspects of life, about social justice, etc. In other words, by complementing statistical indicators, these assessments help us to get closer to understanding how diverse and complex the life of contemporary Japanese society is.

In Ukraine, the issue of assessing losses as a result of military aggression became relevant in 2014 after the annexation of part of the country's territory by the Russian Federation. Until 2022, Ukraine's state structures developed several regulatory documents regulating these issues. However, the problems of methodology and techniques for assessing damage and losses as a result of military actions in Ukraine have again come into the focus of academics and expert practitioners after the full-scale and extremely destructive aggression that began on February 24, 2022. It became clear that it would be impossible to assess the volume and variety of damage and losses caused to Ukraine based on previous approaches and methods. The purpose of the article is to substantiate the need and ways of developing the methodology for assessing damage and losses of enterprises as a result of the war, to determine the possibilities of mutual enrichment of the methodology of expert and accounting evaluation for their combined application when calculating losses from military actions in Ukraine. The work reveals the economic and regulatory essence of the approaches to assessing the damage and losses of enterprises from the war applied in Ukraine: the World Bank's rapid assessment methodology; methods of property-by-object assessment of the State Property Fund of Ukraine; methodology based on the accounting assessment methodology of the National Academy of Agrarian Sciences of Ukraine. The authors critically analysed their potential and opportunities to achieve the goals set by the Ukrainian authorities for conducting a mass and operational assessment of economic losses from the war and ensuring a transparent and fair compensation policy. The main criteria for evaluating efficiency when choosing and using one or another approach for assessing enterprises' losses from the war were determined. The essence of the assessment methodology was revealed, and the methodological features of expert and accounting approaches to determining the damage and losses of enterprises from the war were defined. Reasoned possibility of mutual enrichment of the methodological bases of expert and accounting assessment through reciprocal borrowing of methods, procedures, techniques and methods. The practicality of both individual and combined application of expert and accounting approaches to assessing damage and losses to achieve the goals set by the Government of Ukraine has been proven.

The study is dedicated to the reasons for luxury tax implementation into the national taxation system. The purpose of the research is to study the emergence and experience of applying the luxury tax in various countries in order to determine the feasibility of introducing such a tax in the Republic of Belarus. Authors’ conclusions and findings have been presented against the background of the analysis of digitized texts on tax and bibliometric and scientometric analysis of the scientific field of taxation. As a testing ground for making our conclusions in terms of lessons learned from past historical experience and real economic background, the Republic of Belarus was chosen. Possible reasons for the introduction of such a tax were considered, as well as an analysis of the market for luxury goods in the Republic of Belarus and the demand for them was conducted. We have drawn some parallels between the Republic of Belarus and the Russian Federation to reach a reasonable conclusion. For this purpose, the Russian luxury goods market (premium car and real estate markets) was analyzed based on available statistics for the years 2020-2022. As the most politically controversial tax that can be not as efficient as income taxes and have unintended consequences, luxury tax was examined from the point of international experience and historical perspective. Examples of luxury goods throughout history and in real life together with historical references to the implementation of this tax were presented. The effectiveness of luxury tax and its impact that depends on a variety of factors (tax rate, types of goods and services being taxed, economic conditions, etc.) together with the modern concept of luxury tax with national specific was evaluated. Considering the situation in the Republic of Belarus, although during recent years there has been a budget deficit and there is a necessity to find new sources of state income, we didn’t find any reasons for the implementation of such a tax into the national taxation system. These types of taxes are mainly imposed in highly developed countries where people can afford “luxurious” goods and the variety of these goods is higher. In the case of the Republic of Belarus, there is a trend of decreasing the number of people whose purchasing power would allow them to buy luxury goods and the real disposable income of Belarusians has also declined, making it less likely that Belarusians will spend money on the consumption of luxury goods.

Oil palm is a commodity expected to contribute significantly to the economy through the plantation industry. This industry has substantial potential to support economic growth and national development, particularly in terms of job creation. Barito Kuala Regency, situated under the provincial government of South Kalimantan, boasts a total oil palm plantation area of 21,582 hectares in 2022, distributed across almost all sub-districts, including Kuripan Sub-District. The presence of the oil palm plantation industry represents a significant opportunity for the local community to become the workforce, leading to a notable impact on the increased income of the surrounding population, especially in terms of household income growth. As indicated by Bangun (2018), the income of the community in Kuripan Sub-District has experienced a higher increase compared to other sectors. Apart from oil palm plantations, land use in Kuripan Sub-District includes settlements, forests, rice fields, and shrubland. Consequently, some communities utilize it for livelihoods beyond the oil palm sector, such as logging for galam wood, rattan harvesting, purun collection, and farming. They consider these activities sufficient to meet their daily household needs. Both the oil palm plantation sector and non-oil palm plantation sector have become the backbone of household livelihoods in Kuripan Sub-District, contributing to household prosperity. This research has the objective to analyze the structure and income differences between households working in oil palm plantations and those in non-oil palm plantations in Kuripan Sub-District, Barito Kuala Regency. The research data consist of primary and secondary data. Sampling was done using a simple random method, resulting in a sample of 79 households. The household income of oil palm plantation and non-oil palm plantation workers was calculated based on their occupations, and an analysis of income differences between the two groups was conducted using the independent sample t-test method. The annual household income of non-oil palm plantation workers is Rp 42,822,913/year, with the husband's income being Rp 34,659,826/year and the wife's income being Rp 8,163,087/year. The structure of household income is organized based on the type of work, with income details from galam wood seekers (64.34%), sand laborers (12.13%), purun craftsmen (9.94%), rattan leaf harvesters (7.50%), farmers (4%), daily casual laborers in oil palm (1.06%), and educators (0.49%). The test results show a probability value (sig.) of 0.002, which is smaller than the significance level of 0.01. Therefore, the conclusion is that there is a difference between the household income of oil palm plantation workers and non-oil palm plantation workers, rejecting H0 and accepting H1.

Various crises are integral for social development. Primarily crises manifest themselves in income and consumption changes, which makes consumer behavior and population sentiment studies necessary in unstable socio-economic conditions. The purpose of the study is to analyze consumer practice and population sentiment trends in the Vologda Oblast during the socio-economic changes of 2020–2022. The author determines that consumer practices of the region’s population hardly change in quantitative and qualitative terms, consumer sentiments also appear stable. Population’s assessment of capability for large purchases, car and housing purchases, savings remains neutral. However, the persistency of neutral consumer practices and sentiments levels suggests that the residents of the region do not expect positive changes in the economic life of their family and the country in the near future.

The aim of the article is a comprehensive analysis of the fiscal efficiency of personal income tax in the revenues of consolidated local budgets of both the regions of Ukraine and the city of Kyiv; identification of factors and trends that cause changes in its volume and structure. The article analyzes the tendencies of changes in the receipt of the personal income tax and military fee on the income of individuals to the budgets of different levels, determines the change in their structure; an analysis of the receipt of the personal income tax and military fee on personal income to the local budget is carried out by the components – both in general and in relation to the local budgets of the regions and the city of Kyiv; tendencies of changes in the volume and share of personal income tax paid by tax agents from the taxpayer’s income in the form of wages and financial provision of military personnel in the regional context to local budgets are analyzed; structural changes in personal income tax as a fiscally significant tax in the formation of local budget revenues have been identified. The factors influencing the change in the volume and structure of personal income tax revenues are substantiated, among which the key one is the turbulent environment in Ukraine caused by a full-scale war, relocation, destruction of the material and technical base of business or temporary loss of business activity. This led to job losses, a decrease in wages, migration of the able-bodied population to other countries and, accordingly, affected the amount of personal income tax paid by tax agents from taxpayers’ salaries. The increase in personal income tax revenues in 2022 was due to an increase in the rate of enrollment in local budgets from 60.0% to 64.0% and an increase in personal income tax on financial provision of military personnel. Other components that form the personal income tax are insignificant and occupy less than 10%, while there is no increase, due to the weakening of tax control and the ongoing tax evasion by both taxpayers and tax agents, as well as partial shadowing of business.

The purpose of the article is to analyze the specifics of financing investment projects in the IT sector of the Russian economy. As part of the paper’s research objectives systemic aspects and peculiarities of investment in the IT sphere, state of the Russian IT market, and trends in its development have been considered. IT investment types and characteristics have been analyzed. Research methods include data systematization and generalization on the topics of modern research on the peculiarities of financing investment projects in the IT sector of the Russian economy. The developed target mechanism allows to consider system aspects of investment and improve validity of the most effective option choice for the IT sphere, which is a new scientific result obtained by the author. Based on the proposed sequence of using the target mechanism, it is possible to develop effective algorithms for decision-making on investment in the IT sphere.

The inadequacy of retirement wealth can significantly impact a country’s social support system. The increase of the size of the elderly population in line with the constant growth of life expectancy among Malaysians has triggered a question, are there enough resources to cover needs in retirement years? The main objective of this study is to estimate the retirement income adequacy of future retirees under a defined contribution (DC) plan, which is the Employee Provident Fund (EPF). The projection of retirement income adequacy uses cross-sectional data from the Malaysian Household Income Survey (HIS) 2014, based on 14,169 sample households. The households are categorized according to three different income groups, including Top 20% (T20), Middle 40% (M40) and Bottom 40% (B 40). In addition, this research also investigates the demographic and socio-economic determinants of retirement wealth adequacy using OLS and logistic regression. The result shows that 26% of households in the sample have inadequate retirement income, especially households in the B 40 group.

In today's world, the health status of a society has become a real criterion for the level of socio-economic development. Many studies show that premature mortality from non-communicable diseases is usually accompanied by low or no economic growth and leads to macroeconomic problems. Combating tobacco use is one of the goals of sustainable development. The subject of this article is the consumption of tobacco products in the world and ways to reduce it. The purpose is to identify who is a consumer of tobacco products in different countries of the world, what gender, age, and income is a modern consumer, as well as to study the measures to reduce tobacco dependence that take place in the European Union, the experience of their adoption by Ukraine, and to identify the impact of these measures on smoking rates. Objectives: to investigate who the consumers of tobacco products are in different countries and what proportion of the population they represent, to identify whether there is a real relationship between income and consumption of tobacco products, to study how the portrait of a typical consumer changes with the introduction of innovative smokeless tobacco products, to determine whether legislative and fiscal methods affect the level of consumption of tobacco products. Methods: the historical method and comparative analysis were used to study the rollout of smoking cessation programmes and legislative changes related to this; statistical analysis was used to refute the hypothesis of a link between smoking and income in the country; the logical method was used to determine the factors that determine the level of consumption of tobacco products in different countries; correlation analysis was used to identify the relationship between the growth of excise tax and the reduction of smoking in Ukraine. The following results were obtained: the hypothesis of a greater propensity to smoke in low- and middle-income countries was not confirmed; the level and manner of tobacco consumption in different countries is influenced by culture; a greater number of smokers live in low- and middle-income countries, as the majority of the world's population lives there; within a particular country, a higher proportion of smokers is observed in the poor compared to the rich (although there are exceptions); the reason for this may be the lifestyle and cultural environment of the poor; higher smoking rates among the poor are a problem because they redistribute their limited budget to addictive goods; changes in legislation have introduced the concept of smokeless tobacco products, which has allowed for various restrictions to be applied to them; it has been proven that there is an inverse relationship between the amount of excise tax and smoking rates in Ukraine, so fiscal measures are working. Conclusions: Governments and socially responsible tobacco corporations now face a new challenge: to eliminate the positive image of smokeless tobacco products in the eyes of children and young people, and to address the fact that these products are the first ones they start smoking with.

The purpose of the study is to develop effective ways to solve the problems of managing the quality of the loan portfolio of the Ukrainian banking sector in the context of the financial crisis caused by the russian-Ukrainian war. In the course of the study, such scientific methods as fundamental provisions of the credit portfolio theory, multifactor regression analysis, extrapolation, trend analysis, mathematical programming, etc. have been used. A methodical approach to the study of contemporary problems and prospects of loan portfolio quality management under martial law, consisting in modelling the profitability of the Ukrainian banking sector, taking into account the quality of the loan portfolio, has been proposed. This approach is implemented by constructing a two-factor power regression equation; forecasting with the establishment of confidence intervals and the development of 3 forecast scenarios (realistic, pessimistic and optimistic); solving the target function to maximize the profit of the banking sector, taking into account the restrictions formed on the basis of forecasting results. A power model of dependence of Ukrainian banking sector profitability on the volume of loan portfolio and non-performing loans has been built and its statistical significance has been established on the basis of official statistics for 2012–2022. It has been determined that an increase in the volume of the bank loan portfolio by 1% leads to an increase in bank income by 3.1%, while an increase in the volume of non-performing loans by 1% leads to a 0.28% reduction in revenues of the banking sector of Ukraine. The loan portfolio and NPL series have been extrapolated to 2023–2025, which is consistent with the medium-term, as long-term projections would be unreliable under martial law and deep recession. According to the results of medium-term forecasting and optimization, it has been proved that the maximum growth of bank revenues by 60.4%, compared to 2022, is possible with an increase in the loan portfolio by 18.9%, a reduction of non-performing loans by 26% and a reduction of their share in the loan portfolio by 13.9%. It has been justified that the key condition for maximising bank revenues is the soonest termination of the russian-Ukrainian war and further expansion of effective government concessional lending programs. In particular, the effectiveness of the state program “Affordable Loans 5–7–9%”, which provided 19% of the bank loan portfolio in Ukraine and became a key mechanism of anti-crisis business support both during the COVID-19 pandemic and during the large-scale invasion from 2022 during the russian-Ukrainian war, has been substantiated.

The article notes that in the current methodological document approved by government bodies on determining the investment projects effectiveness there are no recommendations for a comparative assessment of the economic efficiency of decisions made in the process of investment and construction activities, and at the same time their necessity is shown. The authors’ approaches to solving this problem are substantiated and presented. It is proposed to use income and property approaches in determining the economic efficiency of investment projects for the creation of new enterprises, industries, reconstruction and technical re-equipment of existing ones. The proposed methods and indicators are presented, which make it possible to give a comparative assessment of both investment projects as a whole and individual decisions on the choice of production technologies, technological and other equipment, design and construction solutions for buildings and structures.

The role of agroforestry on socio-economic and environmental conditions has been widely documented in the literature. However, its role in farmers' households remains low, especially in Indonesia. The objective of this study is to understand the determinant of agroforestry and analyze the role of agroforestry on farmers' welfare. This study was collected from 301 farmers in East Java of Indonesia and used cross-sectional data. A logit The method employs regression analysis to estimate the factors affecting farmers' decision to adopt agroforestry, and propensity score matching (PSM) to investigate the welfare effect of agroforestry adoption, which was measured by farming income and non-farming income. The results indicated that farmers adopting agroforestry were significantly affected by education, farming experience, and farmers’ ethnicity. Furthermore, the PSM analysis reveals that agroforestry improves farmers’ income significantly. Farmers who adopt agroforestry have a better farming income than the farmers who did not adopt. On the other hand, the non-farm income shows otherwise. Therefore, these findings imply that farmers should implement agroforestry continuously to improve their welfare conditions.

The epidemic of COVID-19 in China has caused the worst public health emergency since the formation of the PRC. At the international level, there is a general pattern of the impact of such situations on employment and income of the population, which remains relevant in different periods and national contexts. The spread of COVID-19 has provoked a higher risk of negative consequences for farmers in poor areas. Some of them have limited development opportunities and cannot cope with sudden life difficulties. Despite the successes of the PRC in the fight against absolute poverty and the implementation of the targeted approach, the coronavirus epidemic showed the bottlenecks of this policy. The reduction of poverty in rural areas through the industrial complex formation remains a difficult task. Currently, most industries in the areas freed from poverty are still supported by the government and the political leadership, and not through sustained productivity growth. In terms of project selection, due to the tight deadlines and heavy burden of poverty eradication, most of the poor households chose industries with short industrial chains and low added value of products, which led to a more serious problem of homogeneity and identity of industrial products produced in villages. In poor areas, wage of the migrant workers accounts for the bulk of rural household income. During the coronavirus epidemic, due to the multiple restrictions, it was extremely difficult for migrant workers to return to big cities where they had jobs. As a result, their families in the villages suffered. Migrant peasants are mainly employed in the unstable urban informal sector. Since the epidemic has limited mobility and the informal sector has not been able to fully resume operations and production, the wages of migrant workers have declined due to unstable employment, which has increased fluctuations in the incomes of peasant households.

Introduction. One of the main motivations of the human community is the desire for well-being, and its subjective feeling is the basis of a full-fledged life of the individual, which is why the study of subjective economic well-being (SWB) is an urgent task of modern psychology. The term “SWB” first appeared thanks to the works of B. Strumpel and A. Campbell. The concept was defined as the result of a social comparison of the actual status of a person with his needs and perception of his own position. The purpose of this work is to analyze the influence of certain factors on the personal subjective economic well-being: income, education, health. The article provides an analytical review of the works of foreign and domestic authors devoted to the discussion of three significant factors of subjective economic well-being: income, education, health. Theoretical analysis. Comparative analysis allows us to determine the impact of income, education and health on SWB. Empirical analysis. The analysis helps to identify the positive and significant impact of the three selected factors on the SWB. Conclusion. The research results have shown that the selected three factors of SWB in developed countries are the foundation of people’s well-being. But the influence of these same factors in developing countries may be significantly lower and further research is required to confirm this fact.

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Indonesia is very famous for its wealth of natural resources, where the utilization of the environment and nature as a source of life for the people of Indonesia. This study was designed with the aim of analyzing the relationship between variables. The research design is path analysis. The variables used are the Welfare of the Community Working as Fishermen, Capital, Utilization of Technology and Income. Data was collected through observation, interviews, and questionnaires followed by validity and reliability tests. Researchers chose Kedonganan Village as the research location. The research population is all people who work as fishermen in Kedonganan whose number is not known with certainty. The capital had no significant effect on fishermen's income and fishermen's welfare. Utilization of Technology has a positive and significant effect on Fishermen's Income and Fishermen's Welfare. Meanwhile, fishermen's income has a positive and significant effect on fishermen's welfare. Thus it can be interpreted that Fishermen's Income does not mediate the influence between Capital and Technology Utilization on Fishermen's Welfare.

Combining crops and livestock can help farmers earn more money. The integrated rice and cattle farming system process livestock and rice waste into organic fertilizer and feed that is then repurposed in agriculture. This study aimed to compare the income generated by integrated and non-integrated rice-cattle agricultural businesses in Bengkulu Province. This study employed a survey method and was conducted in the Regencies of Seluma and Rejang Lebong, Bengkulu Province. We collected primary data from 200 rice and cattle farmers. The analysis of data used was the income function and the t-test. The integrated system earned Rp. 35,296,162.79/hectare/year, while the non-integrated system earned Rp. 30,213,253.52/hectare/year, a significant difference in income. The contributions and policies resulting from these findings are that integrated farming systems can be developed to boost farmer income, produce competitive agricultural products, and conserve natural resources.

The article examines the question of how rigid the system of social stratification is in Japan, whether it is possible for people to move from lower strata to higher strata, and what factors facilitate or, conversely, complicate this movement. The main attention is paid to the problem of intergenerational mobility, which can be used to judge whether society is becoming more equitable, whether there is inheritance of socio-economic inequality or, conversely, whether there are opportunities for its mitigation in subsequent generations. The factors contributing to social mobility, and, conversely, constraining it, are considered by three parameters of social stratification — income level, social status, level of education. The issue of the influence of the institution of marriage on social mobility is also considered. The article shows that, although the life paths of people belonging to different strata develop differently, nevertheless, Japanese society has institutions that allow a person to overcome the influence of “birth circumstances” and climb up the social ladder. The redistribution of income through the social security and taxation system, as well as a relatively small wage gap between workers of different skill levels, make it possible to keep income inequality at a level that supports social income mobility. The rise of the share of more prestigious professions in the professional structure of the employed and a significant increase in the absolute number of those who have these professions create objective conditions for the movement of thousands of young people to higher status groups. Democratization of the education system and easier access of young people from different social strata to good education raise the chances to move up the social ladder for an increasing number of young Japanese. Finally, the democratization of the institution of marriage, the manifestation of which is an increase in the importance of the level of education when choosing a partner and the lower importance of the question of their social roots, also contributed to the mobility of the social structure. Noting these positive changes, the author, at the same time, highlights the factors constraining social mobility, the main of which is the preservation of the hierarchical structure of the Japanese school and university education system.

In modern conditions of development of the national economy, the tasks of operational analysis of the financial condition and financial performance of commercial organizations, timely identification of existing risks and finding balanced management decisions are particularly relevant. In this concept, the income and expenses of the organization are considered as factors of the formation of the financial result of the organization and the objects of management. An objective assessment of the quality of income received and expenses incurred can serve as information support for making appropriate decisions. The study of the theory and practice of economic analysis has shown that today one of the most effective tools for solving the tasks is the scoring model. Theoretical studies conducted by the authors allowed us to determine the main areas of application of scoring models; assessment of creditworthiness, formation of assortment policy, sociological research, financial analysis. An attempt to apply the developed scoring models of financial analysis in real business conditions revealed the need for their development both in terms of the set of indicators used and in relation to the final assessment. Elements of the scientific novelty of the research are the following: the classification of scoring models proposed by the authors, as well as the methodology for analyzing the income and expenses of an organization based on an expanded scoring model. They allow not only to assess the quality of income and expenses, but also to determine the directions of development of management decisions to improve their quality. Оценка качества доходов организации, функционирующей в рыночных условиях, безусловно, является превалирующей в области управления ее финансово-хозяйственной деятельностью. Необходимо отметить, что результативность финансового анализа в значительной степе- ни зависит от применяемых аналитических инструментов. Цель исследования – развитие методических аспектов применения скоринговых моделей в практике анализа хозяйственной деятельности коммерческих организаций для оценки качества полученных доходов и понесенных расходов. В современной теории и практике анализ доходов и расходов коммерческой организации рассматривается в большинстве случаев как составная часть анализа финансовых результатов деятельности компании. В связи с этим анализируется не столько качество полученных доходов, сколько полученные разницы между соответствующими друг другу доходами и расходами и финансовые результаты, полученные от текущей, инвестиционной и финансовой деятельно- сти. Применение современных подходов к оценке финансовой эффективности бизнеса, по мнению авторов, требует развития направлений анализа, связанных с оценкой качества доходов и расходов, основанной на динамических пропорциях и соотношениях. С целью применения новых подходов к оценке доходов предложены рекомендации по совершенствованию их методического обеспечения: скоринговые модели оценки качества доходов, которые в отличие от уже имеющихся предусматривают параллельное исследование и сопоставление динамики доходов и расходов.

Financial literacy is one of the key factors determining a person's financial well-being. The level of financial literacy, embodied in everyday financial practices of people, can become a guarantee of their successful behavior in the financial market or, on the contrary, due to erroneous actions, lead to loss of money, which can also affect the economic development of the country as a whole. This article is devoted to the study of financial practices in the accounting of income and expenditures of money, as well as planning the budget of citizens. The aim of the work is to analyze financial literacy as the basis of differences in the financial behavior of citizens. The empirical basis of the study was the data obtained as a result of 20 semi-formalized interviews. The use of qualitative methods of data collection and analysis made it possible to present the peculiarities of various practices of current and long-term financial planning, income and expenditure management in close connection with the respondents' knowledge in the field of economics and finance, material resources, development goals, as well as the existing economic (financial) culture. Results. The collected materials made it possible to determine the set of financial practices inherent to the city residents, to highlight the motives and ways to use them. Sets of financial knowledge, skills and attitudes which were used in these practi-ces were identified, as well as channels and ways of formation of knowledge and competences in the issues of personal and family finance management were determined. Conclusion. People try to behave rationally when planning and accounting for their money, seeking to ensure the necessary economic security for themselves and their family. However, financial knowledge is not always used comprehensively and purposefully. There are three relatively conventional groups of people who have different attitudes toward managing their finances. The first group can include those who keep track of their (individual and/or family) income and expenses «in full». The second group chooses a «one-sided» accounting strategy, focusing on one thing (monitoring income or expenses). The third group does not think about the issues of accounting and cash planning.

This study aims to determine the effect of natural grass silage and concentrate on the economic value of fattening male Bali cows. Twelve male Bali cows with initial body weight ranging from 132-149 kg were used in this study following a completely randomized design with 3 treatments and 4 replications. The animals were randomly allocated to one of the three dietary treatments (T1 = natural grass silage; T2 = T1 + concentrate 1000 grams/head/day; T3 = T1 + concentrate 2000 grams/head/day). Data obtained in this study were analyzed using SAS procedure of ANOVA. Average feed costs (IDR/day): T1 5188 ± 239.36, T2 7625 ± 520.42, and T3 7750 ± 645.50. Average body weight gain (kg/cow/day): T1 0.31 ± 0.03, T2 0.43 ± 0.04, and T3 0.52 ± 0.03. Average income (IDR/day): T1 10230 ± 967,250, T2 14190 ± 1484,837, and T3 17160 ± 1073,448. Average Income Over Feed Cost (IDR): T1 5042 ± 967,250, T2 6565 ± 1484,837, and T3 9410 ± 1073,448. The results of statistical analysis showed that the use of natural grass silage with and without concentrate at different levels had a significant effect on P

Poor institutions have been identified to hinder economic growth and development, with negative social and economic effects such as skilled human resource emigration. In a resource-rich economy, a poor institutional framework has been stated to be a key cause of resource curse. The current study used the CIS and other bordering countries to investigate the impact of both home and destination country institutional quality on migration flows to the Russian Federation. Is the Quality of Institutions (Origin and Host Countries) Important in Migration? The study demonstrated that institutional quality matters for migration from surrounding countries using a gravity-based model estimated using the Poisson Pseudo Maximum Likelihood (PPML). Population, unemployment, and GDP per capita were identified as push factors. In addition, the study discovered a correlation between the institutional quality of the host country and the inward migration flow. Therefore, the study recommends enhancing the institutional quality of the host country to increase the positive effects of inward migration flow

The purpose of the scientific article is to study the problem of increasing the business activity of the rural population in the conditions of the «new» economy of Kazakhstan and to develop proposals for stimulating the economic activity of personal subsidiary farms. The use of classical methods of scientific cognition and literature review allowed us to study the theoretical foundations and reveal the economic essence of the categories of «business activity» regarding its applicability to the economy of the household. Based on the macroeconomic analysis, the main indicators and trends of the development of the economy of Kazakhstan were studied, the share of the agricultural economy in the country’s GDP was determined. It is revealed that the agricultural economy in the overall structure of the national economy can become a priority industry in the long term, which is justified by the effectiveness of the activities of agribusiness entities in conditions of developed competition. It is confirmed that 58% of the rural population are self-employed, and 46% of the population cannot provide for their basic needs, since the only source of income is transfer payments (social benefits) from the state budget. It is determined that the inflation rate has a significant impact on the real income of households. The model of economic stimulation of the business activity of personal subsidiary farms is presented, taking into account their peculiarities of formation and development as a form of agribusiness organization, which clearly affects the agricultural economy of Kazakhstan.

The development of the regional economy depends on availability and possibility of realizing its financial and investment potential. The potential for the regional economy is first of all formed by business entities and households, which then acts as a resource for the fiscal, financial and credit system. The purpose of the study is to assess the financial and investment potential of households, identifying the level of its implementation in the Arctic and northern regions, determining capacity-building mechanisms, including taking into account regional specifics, and developing recommendations to enhance the role of households in shaping the investment potential of the region. In the course of the study, the following results were obtained, which determine its scientific novelty. An analysis of the structure of the use of population incomes showed a boom in consumer spending in the northern and Arctic regions — an increasing trend in recent years to shift the preferences of the population to spend income, satisfying growing needs, rather than saving. It has been proved that the population of the regions is characterized by a conservative type of savings behavior, focused mainly on unorganized forms of savings, which limits the formation of financial and investment potential. Indicators that assess the investment activity of the population and the level of potential realization were calculated and analyzed. It has been determined that the formation of the financial and investment potential of households can be influenced through seven capacity-building mechanisms, each of which provides its own tools for its implementation. The choice of these instruments should meet the interests of the population and promote the development of savings and investment processes. Within the framework of the indicated capacity-building mechanisms, specific tools are proposed to increase the financial and investment potential of households living in special natural and climatic conditions of the Arctic and the North and having special motives and goals for generating savings, taking into account the grouping of regions. The results of the work contribute to the formation of ideas about the financial and investment potential of households, capacity-building mechanisms and can be used to develop a science-based policy of regional authorities to attract household funds to the investment system of the region.

Cereals are common in Ethiopian diets, but the people’s consumption habits are complex, with no single crop dominating. Empirical analysis of cereal crop household demand is required to quantify household responses to cereal crop value changes and individual income changes. A purpose of this study is to assess demand for major cereal crops in Ethiopia using secondary data from Ethiopian Social Economic Survey 2018/19 (ESS) with 1700 households of cereal-growing consumers. This paper utilises descriptive statistics and Almost Ideal Demand System (AIDS) model to estimate demand parameters for major cereal crops. The empirical results showed that crop prices themselves, prices of other crops and demographic factors influence the share of grain expenditure. The estimated income elasticity of all sampled cereals is positive, and the Marshallian (unpaid) price elasticity is elastic while the compensated cross-price elasticity was inelastic. Household response to cereal crop demand decreases as commodity prices rise. Teff was the most price-sensitive commodity and classified as a luxury good because its income elasticity value was greater than one. Wheat, maize, and sorghum were designated as necessities, and all of the cereal crops studied in this work are considered normal goods. According to the study, the magnitude of price elasticity is greater than the expenditure elasticity of cereal crops. This implies that price has a greater influence than income. As a result, price regulation policies would be more effective than income targeting policies. Furthermore, the positive expenditure elasticity suggests that as income rises, so will demand for cereal crops. Policies aimed at increasing income would increase demand for cereals

Coronavirus has a significant impact on both the poultry industry and individual households. The pandemic's rapid spread has a significant impact on the country, leading to a total lockdown. As a result, the study focused on the effect of the COVID-19 pandemic on egg production and income of marketers among poultry farmers in Ido Local Government, Ibadan, Oyo State, Nigeria. A total of 120 questionnaires were distributed. The respondents were chosen using a multi-stage randomization technique. The descriptive, budgetary technique was used to analyze the socioeconomic characteristics of the respondents, the effects of the COVID-19 pandemic on egg marketing, and the challenges faced by poultry farmers in egg marketing, while the budgetary technique was used to analyze the cost and return of egg marketing in the study area. Females had the highest percentage of respondents with the highest socioeconomic characteristics, according to the findings (80.8 %). The majority of respondents (96.8%) were between the ages of 31 and 60, and the vast majority was married (94.2%). It was also revealed that the majority of poultry farmers (92.5%) had formal education and that the majority of them (67.5%) practiced Christianity. According to the budgetary analysis, the average variable cost incurred by the farmers polled was 33764.85. It also revealed that the total fixed cost was 388392.98 and the total production cost was 422157.83. The profitability index was 0.38, indicating that poultry egg farmers in the study area earned N0.38 for each naira invested in production. The presence of COVID 19 was statistically significant in determining the level of income of poultry farmers. High input costs, product marketing, a lack of storage facilities, disease outbreaks, insufficient feed formulation ingredients, a lack of extension services, and movement restrictions were some of the challenges faced by poultry farmers and egg marketers in Ido Local Government. To keep poultry production afloat during and after the COVID-19 pandemic, the government should provide expanded income support to affected farms, as well as tax deferment or waiver, and lower interest rates.