Elimination of disproportions in the economic development of the country's regions and their transition to sustainable development is one of the priorities of Russian economic policy. This can be achieved by active search for the most effective directions of territorial development, actions aimed to form a positive image, and stimulation of profitable sectors of the economy. Tourism is one of the most effective directions for sustainable development of a territory. The article analyzes the scientific literature related to the problem of the connection between sustainable development of rural territories and rural tourism. The main rural tourism factors contributing to sustainable rural development and synergy effects from rural tourism have been identified based on an expert survey. Cases demonstrating the synergy effects of rural tourism are presented using the case method.
Achievement of an effective balance between government regulation of business and free competition is the goal of any progressive economy, and attention to this issue is completely justified. This study aims to analyze the concept of administration and "market phenomenon: the collision of coexistence in territorial economy. To do so, the systemic, institutional, reproductive approaches are utilized. Based on the results, the need for a constructive solution to this problem leads to a logical conclusion about the need to create an administrative and economic system to regulate social practice of a new type, based on the principles of maximizing freedom of expression and economic initiative within the boundaries of social expediency. This regulatory system presupposes the presence of continuous monitoring of reproduction processes, the timely identification of constraints on the implementation of the economic strategy and an urgent corrective administrative and economic impact on these elements. The solution to this problem seems possible through the multi-level implementation of BIM technologies in economic administration within the Russian territorial and economic practice, built on the principles of network modeling of the reproduction process.
The article presents the conceptual foundations of accounting for sustainable development of enterprises. Among the main advantages of the structuring of ASD, several can be distinguishedю Firstly, the recognition that ASD includes monetary and natural measures that can be considered independently or in combination. Secondly, the comparison of tools with subsystems of ASD that facilitate certain types of decisions. Thirdly, the consideration of time as a key element in the classification of ASD to focus on the links between short-term and long-term cash flows and environmental and social considerations in management decisions.
In modern society, the problems of environmental safety, global warming and social inequality are becoming increasingly relevant. Accordingly, the solution of these problems is a primary task for state institutions and business. The socio-environmental agenda has become particularly acute over the past two years in the conditions of total quarantine restrictions. The aggravated social orientation changes the vector of the accounting and fiscal component of the modern business model. There was a need to reflect these objects in the accounting system in such a way that they were accessible and understandable for all groups of interested users. In addition, the emergence of new tasks and objects of accounting supervision requires new approaches to the development of a valuation model. However, to date, there is no specific methodology for assessing the environmental and social components of the activities of economic entities, which raises such questions that the traditional accounting model cannot give a correct answer to. Modern challenges of society have led to the emergence of such a concept as the economy of sustainable development, which in turn is based on the stability of the functioning of economic entities. In the presented work, the authors systematize the structural components and types of accounting for the formation of a comprehensive model of the conceptual foundations of accounting for the sustainable development of economic entities. Based on the results of the expert survey, the systematization of accounting types by user groups and the information provided to them was carried out. The authors have compiled and analyzed a matrix of characteristics of accounting for sustainable development (BUUR) in the context of monetary and natural definitions, taking into account the orientation to the past and the future. The definitions of the internal and external BUUR are given. The concept of a BUUR focused on monetary/natural and external/internal indicators is presented.
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