Headings of the journal
"Economics and Management"
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Release: 2023-4 (47)
DOI: 10.21777/2587-554X-2023-4-47-56
Keywords: Aral Sea, water resources, cotton, land use, saving the Aral Sea, restoration of the Aral Sea, water resources
Annotation: A huge number of scientific, popular science, journalistic and information works have been written about the Aral Sea and its tragedy. In our field of consideration are water-agricultural materials that allow us to make another generalization of the state of the sea problem in new political and economic conditions. This article provides a historical analysis of the drying up of the Aral Sea as a unique example of the consequences of an- thropogenic impact on a water body. For a more complete understanding, a multifactorial process of changing the nature of land development in the Aral Sea basin is shown, which influenced the dynamics of its drying out and retouching the consequences.
ASSESSMENT OF MECHANISMS OF SUSTAIABILITY FOR SMALL AND MEDIUM-SIZED BUSINESSES IN THE RUSSIAN FEDERATION
Release: 2023-3 (46)
DOI: 10.21777/2587-554X-2023-3-48-64
Keywords: strategy of sustainable development, mechanism of sustainable development, key indicators, sanctions, state support
Annotation: The article considers the foundations of a sustainable development strategy and its wide dissemination, analyzes the factors that motivate enterprises to implement the principles of sustainable development in their activities, identifies the basic components of the mechanism for sustainable development of enterprises, assesses the impact of sanctions on the implementation of the principles of sustainable development of small and medium-sized businesses in the Russian Federation; the measures of state support for small and medium-sized businesses of the Russian Federation in the area of sustainable development are considered and directions for their further development are identified; the estimation of the state support of small and medium-size business is presented. Based on the results of the analysis, the analysis of the reasons for implementation of a sustainable development mechanism at small and medium-sized businesses in the Russian Federation is presented. Such issues as methods and tools determination for assessing the effectiveness of sustainable development mechanisms and key indicators of sustainable development identification for small and medium-sized businesses in the Russian Federation, are solved.
DECENT LIFE OF AN INDIVIDUAL IN THE CONDITIONS OF INCREASING COMPLEXITY OF POLITICAL AND ECONOMIC RELATIONS
Release: 2023-2 (45)
DOI: 10.21777/2587-554X-2023-2-49-58
Keywords: increasing complexity, essential forces of personality, freedom and necessity, decent life
Annotation: The subject of the study is political economic relations functioning in conditions of increasing complexity, which determines the need for the formation of such a qualitative integrity of a person’s life that corresponds to the dignity of his/her essential forces and relevant creative and labor self-realization. The purpose of the article is to identify the essence of the phenomenon of a decent life and to prove the basic role of this category in the system of economic relations that meet the requirements of economic synergy. The methodology of qualitative analysis was used, and the heuristic potential of such binary forms as freedom and necessity, general and special was realized when characterizing the elements of a worthy response of a person to various forms of increasing complexity. The scientific novelty of the research results lies in the proof that the external synergy of the increase in economic complexity should correspond to the internal synergy of the essential forces of the individual, which is the most important function of his/her life with dignity. The interpretation of a decent life is proposed, and the “triad” of its key components is characterized: inner freedom in unity with the imperative of necessity, the ability to divergent thinking and the relevant property system. The scientific and practical significance of the statements of the article lies in the need to develop a political economy of a decent life, in which the individual becomes the goal and condition of reproduction from a means of creating values.
THE EFFECTIVENESS OF THE APPLICATION OF SPECIAL TAX REGIMES FOR SMALL AND MEDIUM-SIZED ENTERPRISES
Release: 2023-1 (44)
DOI: 10.21777/2587-554X-2023-1-53-60
Keywords: special tax regime, small and medium-sized enterprises, SMEs
Annotation: The article describes the consequences of state support for the system of small and medium-sized businesses. In the Russian economy, the problem of small business development has remained extremely relevant for many years. The article analyzes the results of the introduction of special tax regimes both from the point of view of the development of small and medium-sized enterprises (SMEs) and from the standpoint of the fiscal system of the state. Using the methods of statistical analysis, synthesis, systematization, the authors of this article conducted a study of the reaction of SMEs to the introduction of preferential tax regimes. As a result, special tax regimes that are popular and unpopular among SMEs have been identified. The share of revenues from the application of special tax regimes to the budget has been determined. The authors propose their own system of indicators of the effectiveness of tax support for small businesses: the structure of SMEs; tax burden, receipts of tax payments to the budget. The analysis of statistical tax reporting forms allowed the authors to identify the dynamics of the reaction of small and medium-sized businesses to the introduced special tax regimes through the analysis of the above indicators and to determine the effectiveness of the state policy of SME support in terms of its tax support.
DETERMINATION OF ECOLOGICAL EFFICIENCY IN AGRICULTURE BY NORMATIVE AND TECHNICAL METHOD
Release: 2023-4 (47)
DOI: 10.21777/2587-554X-2023-4-57-65
Keywords: biosystem, regulatory and technical method, environment, factors of production, level of pollution
Annotation: The article examines environmental efficiency in agriculture using the normative-technical method. It is noted that in the conditions of increasing technogenic burden on ecological systems, the problems of preserving and improving the environment are becoming paramount, especially in areas of active human economic activity. The authors have established that the determination of environmental efficiency is the most important condition for rational management. In this study, the author’s definition of environmental efficiency and the justification for the application of the regulatory and technical method in determining environmental efficiency in agriculture were given. The authors assessed the ecological efficiency of the normative and technical method on the example of agricultural lands in the Ryazan region of the Ryazan Oblast according to the criterion of soil acidity and con- cluded that it is expedient to apply this method in the form of a complex solution of an economic and mathemati- cal problem based on the set of the most common elements of the soil ecosystem. It is predetermined that such an approach can form the basis of a scientific and methodological approach to the assessment of environmental efficiency in agriculture and will bring a significant economic effect when applied in practice.