"Scientific research" Almanac

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  AGRICULTURAL ENTERPRISE MANAGEMENT IN TEACHING STUDENTS OF ECONOMICS

  When implementing the Common Agricultural Policy of the European Union the agricultural sector needs to have well-trained specialists to optimally expend the funds envisaged in order to meet the dynamic challenges facing it and contribute to achieving the goals of the Europe 2020 Strategy for smart, sustainable and inclusive growth. The purpose ... When implementing the Common Agricultural Policy of the European Union the agricultural sector needs to have well-trained specialists to optimally expend the funds envisaged in order to meet the dynamic challenges facing it and contribute to achieving the goals of the Europe 2020 Strategy for smart, sustainable and inclusive growth. The purpose of this paper is to study and outline the modern aspects of agricultural holdings management. It focuses on the following tasks: studying the theory and practice in terms of the management of agricultural holdings; identifying the problems that influence agricultural holdings management; evaluating the state of the agricultural sector in terms of the opportunities to conduct an economic survey in the field of agricultural holdings management; making recommendations and conclusions regarding the agricultural holdings management. The object of study is agricultural holdings. The subject of study focuses on the modern aspects of agricultural holdings management in teaching students of economics. The research thesis emphasizes the need that agricultural holdings should be managed by trained specialists, who are professionally and technically competent – a prerequisite for the development of the agricultural sector. The above stated is a reason to look for ways for better and high-grade training when preparing agricultural economists in the context of the Common Agricultural Policy of the European Union.

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  CURRENT ISSUES OF ORGANIZING AND ACCOUNTING WHEN APPLYING THE ‘CASH REPORTING OF VALUE-ADDED TAX’ REGIME

  The study presents part of the research project “Current issues in the organization and the accounting aspects of the ‘Cash reporting of value-added tax’ special regime“. The present study outlines the degree of impact of the changes on the enterprises applying this regime by analyzing the theory and practice in terms of the specifics, the ... The study presents part of the research project “Current issues in the organization and the accounting aspects of the ‘Cash reporting of value-added tax’ special regime“. The present study outlines the degree of impact of the changes on the enterprises applying this regime by analyzing the theory and practice in terms of the specifics, the advantages, and the problems in organizing and accounting the ‘Cash reporting of value-added tax (VAT)’ special regime. The challenges facing the organization and accounting of the enterprises applying the regime are tracked. Proposals are formulated for improving the existing practice. The strengths and weaknesses in the organization and accounting of the estimates by VAT of the economic units are characterized based on the analysis.

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  POWER DECISIONS AND BEHAVIOURAL APPROACHES FOR SUSTAINABILITY AND COMPETITIVENESS IN MANAGEMENT AND ADMINISTRATION

  In today’s conditions of globalization, it is not enough to achieve sustainability of management and administration. The application of innovative methods and approaches related to decisions and behaviour leads to competitive management and administration. Thus, business organizations survive and increase their efficiency. The objective of this ... In today’s conditions of globalization, it is not enough to achieve sustainability of management and administration. The application of innovative methods and approaches related to decisions and behaviour leads to competitive management and administration. Thus, business organizations survive and increase their efficiency. The objective of this study is to examine the possibilities of power decisions and behavioural approaches for achieving sustainability and competitiveness in management and administration. The thesis that is defended is the achievement of sustainability and competitiveness in management and administration through power decisions and behavioural approaches. In order to justify the main objective, the following tasks are set in the study: 1. Studying and analyzing the categories of ‘power’ and ‘behaviour’ in management and administration; 2. Revealing the relationship between power and behaviour and sustainability and competitiveness in management and administration; 3. Describing power decisions as a factor to achieve competitiveness in management and administration. As a result of the study, the objective is achieved; conclusions and recommendations are also made to justify the thesis.