Social capital of the agricultural sphere: indicators of measurement for conditions of formation and results of use

Dymczyk, Rafal; Shpykuliak, Oleksandr; Hrytsaienko, Mykola; Sakovska, Оlena; Hrytsaienko, Halyna

doi:10.51599/are.2021.07.04.07

Cited by 4 publications

(2 citation statements)

References 4 publications

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“…The essence of social and relationship capital and its characterizing indicators were disclosed in publications R. Skrinkovsky [23], I. Zhigley [24], Yu.I. Suh [25], N. Humphrey [26], R. Dymchek, O. Shpikulyak, M. Gritsaenko, O. Sakovskaya and G. Gritsaenko [27]. Studies of natural capital in the context of IRF were carried out by I. Zamula [28], J.R.R.…”

Section: Literature Reviewmentioning

confidence: 99%

Analytical Procedures of the Audit of Integrated Reporting of Corporate Enterprises

Bezverkhyi¹,

Гнилицька²,

Yurchenko³

et al. 2023

ФКДПТП

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The purpose of the article is to develop a system of analytical indicators that characterize the efficiency of capital use of corporate enterprises to assess the implementation of their development strategy, which can be used by independent auditors when verifying integrated reporting.The methodological basis of the analytical procedures of the audit of integrated reporting is a comparative analysis of the actually achieved performance indicators, which best present the results of the activities of corporate enterprises in the context of the prospects of using capital components to increase value with previously established indicators or previously achieved indicators. When substantiating the system of analytical indicators that are used in the audit of integrated reporting of corporate enterprises, we proceeded from the components of capital that form the value of a corporate enterprise.For the first time, a system of analytical indicators was developed to assess the efficiency of the components of various types of capital that form the value of corporate enterprise during an independent audit of integrated reporting. To ensure the transparency of the results of the evaluation of the efficiency of the use of capital, this system should not simply act as a collection of the main evaluation coefficients but embody a vision of the strategy of increasing the value of the enterprise, confirmed by cause-and-effect relationships.The practical value of the scientific research lies in the fact that the results obtained by the authors will contribute to the assessment of the effectiveness of the use of various types of capital during the audit of the integrated reporting of corporate enterprises. The use of analytical assessment in the implementation of independent assessment of integrated reporting of corporate enterprises expands the goals and tasks of auditors, and therefore, the need to improve their competencies both directly in conducting analytical assessment and in establishing signs of reliability of data for the application of analytical procedures increases. This will be useful when applying professional judgment when deciding on the selection of alternative sources of information and identifying signs of data manipulation in the integrated reporting of a corporate enterprise.

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Section: Literature Reviewmentioning

confidence: 99%

Analytical Procedures of the Audit of Integrated Reporting of Corporate Enterprises

Bezverkhyi¹,

Гнилицька²,

Yurchenko³

et al. 2023

ФКДПТП

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“…Scientists believe that social capital is a network of connections, social norms, and trust that foster interaction between for-profit and common interests [46]. According to Dymczyk et al [9], the main components of social capital include: innovation (norms), relational (trust) and structural (social networks) social capital. According to F. Fukuyama [11], trust is the expectation that members of society expect others to behave more or less predictably, honestly and with attention to the needs of others, in accordance with some general norms.…”

Section: Introductionmentioning

confidence: 99%

Social Capital, Rules and Their Influence on Agreement Implementation

Karyy¹,

Kisiołek²,

Dzyubina³

et al. 2022

TEM Journal

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The article presents the observation of the attitude to accepted rules in Ukrainian cities. The case of Ukraine was studied in the context of the development of other post-socialist countries in Europe. The impact of social capital on ignoration of state laws and safety rules is analyzed. In order to verify the degree of compliance by the public with the rules observations in different parts of Ukraine were done. The sample size determination in all cases was based on the entire statistical population and the level of reliability of results. It was found, that people do not care too much about obeying state law or rules in organizations. The main direction of the defined problems solving should be in creating new informal institutions that can change people’s attitude to agreement and rules obligatoriness.

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Social capital of rural territorial communities in Ukraine: problems of strengthening and directions of their solution

Заяць

Kraievska

Diakonenko

2022

Agric. resour. econ.

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Purpose. The purpose of the article is to identify current problems of strengthening the social capital of rural territorial communities in the context of administrative and territorial reform with the definition of directions for their solution. Methodology / approach. The paper uses general scientific methods of analysis and synthesis to collect, process, and systematize the results of scientific research; abstract-logical and critical analysis – to identify possible risks due to the implementation of administrative-territorial reform; statistical – for data collection and systematization; method of comparisons – to identify the compliance of the dynamics of various forms of social capital to the potential of communities; graphic – to visualize the results of the assessment of the new spatial configuration of socio-territorial communities and the dynamics of accumulation of various forms of social capital; correlation and regression analysis – to determine the impact of certain indicators of social capital development on the economy of rural communities; induction and deduction – to substantiate the main directions of social capital development of rural communities in modern conditions. Results. Restrictions on the development of social capital accumulation have been identified, which include: shadowing of interaction and low trust in social institutions, individualization of behavioral strategies, growth of economically inactive and socially vulnerable groups, and formation of networks of discriminatory relationships, spreading of norms of destructive social behavior, as well as the risks that may arise in the new spatial configuration of socio-territorial communities. It is established that the administrative-territorial reform at the local level has created certain preconditions for strengthening the potential of horizontally and vertically integrating social capital. It was found that the dynamics of territorial identification of the population of Ukraine in relation to their community is negative and indicates low social capital at the local level. The dynamics of forms of horizontally integrating social capital of rural communities, which are represented by agricultural cooperatives, farms, and inter-community cooperation, are analyzed and it is found that the potential of their development in Ukraine has not been realized yet. The necessity of implementation of systemic decisions on the development of social capital of communities to achieve the main goals of decentralization of management is proved. The main directions of the development of social capital of rural communities are substantiated taking into account modern features of their development. Originality / scientific novelty. The specifics of the formation of social capital of rural communities as small local communities are analyzed, taking into account the main determinants of influence, which include increasing territorial mobility and maintaining the asymmetry of spatial development in the direction of the center-periphery, the choice of adaptive behavioral strategies due to changes in the territorial identification of the population and the assessment of opportunities to achieve a certain level of well-being in the community. The main directions of social capital development as a prerequisite for uniting and mobilizing internal resources for rural development are substantiated based on existing problems and identified potential risks due to the reform of local self-government and territorial organization of government. Scientific and methodological bases of research on social capital at the local level under conditions of social and economic instability are improved. Practical value / implications. The results of the study will be useful for local governments of territorial communities formed as a result of local government reform and territorial organization of government, as well as district and regional state administrations, which focus on promoting inclusive community development and self-sufficiency.

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Social capital of the agricultural sphere: indicators of measurement for conditions of formation and results of use

Cited by 4 publications

References 4 publications

Analytical Procedures of the Audit of Integrated Reporting of Corporate Enterprises

Analytical Procedures of the Audit of Integrated Reporting of Corporate Enterprises

Social Capital, Rules and Their Influence on Agreement Implementation

Social capital of rural territorial communities in Ukraine: problems of strengthening and directions of their solution

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