The development of the agrosphere is possible through the development of all areas of the mortgage (mortgages of agricultural land). However, the efficiency of mortgage lending in agriculture is low. A powerful source of attraction of funds to agricultural production is bank mortgage lending. A prerequisite for its effective development, besides accessibility and transparency for borrowers, is the development of effective instruments for risk management of creditors in the pledging of agricultural land. The problem of mortgage lending in the agrarian sphere in scientific literature and in banking practice has received considerable attention in the studies of I. Baranovsky, Y. Grudzev, M. Demyanenko, M. Styphen, S. Fisher, and others. Risks to mortgage relations in the agrarian sector of the economy are insufficiently explored. The purpose of the study is to substantiate the basic principles of mortgage in agriculture, the development of theoretical provisions and practical recommendations for mechanisms for the implementation of mortgage schemes for lending to agricultural producers. Covered land-mortgage lending on the example of foreign countries. The main risks faced by the credit and financial system with land-mortgage lending are considered. The main components of the organizational and economic mechanism of land mortgage in agriculture are described. The stages of development of mortgage lending in the agrarian sector and schemes of mortgage operations on the basis of mortgage of agricultural land are offered. After the completion of the land reform, the land mortgage in agriculture will be an important tool for ensuring the growth of the efficiency of agricultural production. It is worth giving more rights to individual commercial banks to conduct mortgage transactions, taking into account the competence of existing institutions.
The articles object is a process of accounting and information support for the formation of depreciation policy. The purpose of this article is to develop a conceptual framework for a common accounting and information space of depreciation policy. First, the authors consider the benefits of total digitalization of the organization and methodological support of depreciation policy process and make some assumptions related to the concept of enterprise’s economic data protection. Since the scientific challenge is how to effectively monitor and quickly adjust depreciation policy, the authors have chosen methods to analyze the relations between business, government regulation, and economic data security. In the course of the research, a survey of 376 enterprises of Zaporizhia, Donetsk and Luhansk regions of Ukraine was conducted. To identify impact of the enterprise size on the availability of information about individual indicators, they are grouped according to the selected system of taxation (simplified and general). In addition, the survey results and monitoring of the beta version of depreciation policy's information portal were presented. It was also concluded that the accounting indicators can be used to quickly adjust the depreciation policy at the state level.
Романовська Ю.А. к.е.н., доцент, доцент кафедри фінансів Вінницький торговельно-економічний інститут Київського національного торговельно-економічного університету Гаврилюк О.Р. студент Вінницький торговельно-економічний інститут Київського національного торговельно-економічного університету
У статті наведено результати дослідження економічної категорії "земельні ресурси" через призму системи організації обліково-контрольного забезпечення управління сільськогосподарським виробництвом. Доведено, що правильне трактування поняття землі є необхідною умовою раціонального ведення обліку та здійснення контролю у сільському господарстві. Аналіз економічної літератури, де вивчено категорію "земельні ресурси", показав, що домінують три основні позиції, з яких можна проводити зазначене дослідження. Якщо розглядати землю як природний ресурс, то на перший план виступають положення сталого розвитку. Вивчення земельних ресурсів з точки зору засобу виробництва дозволяє побудувати таку систему обліку та контролю на підприємстві, яка дозволить максимально ефективно використовувати наявні активи. Третій підхід полягає у позиціонуванні земельних ресурсів як об'єкта власності чи користування. З цієї точки зору необхідним є деталізація юридичних аспектів прав на землю у сільському господарстві (оренда, емфітевзис, пайова участь тощо). У результаті аналізу усіх підходів окреслено вимоги до організації обліку і контролю землі на сільськогосподарському підприємстві.
The article substantiates the need for an ethical approach to the formation of educational programs on accounting and taxation in higher educational institutions. The obtained results of a critical analysis of the literature on the selected topic indicate the relevance of the issue in Ukraine and the world, because the state of the financial and economic system of the country directly depends on the development of moral and ethical standards of professionals in the field of accounting and taxation. The results obtained contribute to the expansion of existing knowledge in the concept of professional ethics. The study shows the relevance of introducing a course on professional ethics and raising the moral awareness of students majoring in Accounting and Taxation. It provides arguments about the need to provide professional moral education in the field of accounting and taxation at the level of compulsory disciplines, without limiting them to optional choices. A separate course on professional ethics is justified because it emphasizes the relevance of ethics, and provides systemic knowledge as components of financial or management accounting, taxation, etc. Such knowledge is significant because it helps students develop the capacity to make professional ethical decisions and strengthen their preparation for fulfilling their roles in the future. This topic is important in the context of the Ukrainian economy, which is recognized as very corrupt and permeated by unethical business practices, and mastering a course of professional ethics at the university has a positive effect on the ability of accountants to think ethically, which indicates the need for compulsory education in ethics both in professional and in high school. The article identifies the most effective components of the curriculum, as well as formulates the stages of introducing professional ethics into higher education: 1) the formation of values, 2) the ability to interpret ethical norms, 3) the implementation of norms in professional activities.
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