Connection of Lands, Buildings and Structures with Business Activity - Direction Of Interpretation Changes

The article presents the interpretation of the regulation of Polish Real Estate Tax resulting from the judgment of the Constitutional Tribunal of 24 February 2021, SK 39/19. In this judgment the Constitutional Tribunal questioned the current interpretation of the connection of land, building or structure with conducting business activity. The author describes necessary changes in interpretation of the regulation, which results from this ruling. The article explains who is affected by the new understanding of the regulation and what is the relationship of the new interpretation with the suspension of business activity. The major part of the considerations is devoted to the effects of the Constitutional Tribunal's judgment in relation to restrictions implemented on the conduct of economic activity in connection with the COVID-19 pandemic. The author presents the position according to which subjects who could not conduct economic activity by the regulation should not pay for this period the higher rate of property tax provided for real estate owned by entrepreneurs.

CONDUCTING A NON-AGRICULTURAL BUSINESS ACTIVITY AS A SOCIAL INSURANCE TITLE – SELECTED ISSUES

Conducting non-agricultural business activity is a special title of social insurance. It results from the fact that within the scope of being subject to social insurance, only entrepreneurs (out of all persons conducting non-agricultural activity) have the right to periodically exclude the obligation of social insurance and to suspend the conducting of business activity, not only due to the personal care of a child. On the other hand, in the sphere of paying social insurance contributions, there are three ways of establishing the contribution calculation basis on this account (ordinary, preferential and income-dependent basis). In general, it should be stated that conducting non-agricultural business activity as a social insurance title is of the following nature: commercial, obligatory, general (in case of an overlapping of social insurance titles), independent (autonomous), strictly paid and privileged (in relation to other forms of non-agricultural activity).

КОНЦЕПТУАЛЬНІ ПОЛОЖЕННЯ СТВОРЕННЯ МОНІТОРИНГУ СИСТЕМ ЕКОНОМІЧНОЇ БЕЗПЕКИ ПІДПРИЄМНИЦТВА

The process of forming of certain economic strength security provides the proof functioning of business, its integration in control system by a region and state. Therefore, there is a permanent necessity for realization the monitoring of economic security of enterprise as a key element of steady development of national economy. A research aim is sent to forming of conceptual positions in realization of monitoring the systems of economic security of business. modern normatively-legal and legislative aspects became Methodological basis of research became modern normatively-legal and legislative aspects of strengthening of economic security and eliminate of existent threats in the process of realization the monitoring of economic security of different business structures. In the conducted researches used methods of dialectics, methods and principles of scientific cognition, instruments of economic analysis for the sake of forming the conceptual positions in relation to creation of monitoring the systems of economic security of business. The basic hypothesis of research became supposition about possibility of creation the universal conceptual bases of realization the monitoring of economic security of businessmen with the aim of providing of stable development of business activity in the different spheres of national economy. Exposition of basic material. In the article are investigated the basic requirements of creation the monitoring of the systems of economic security, that is pulled out on the modern stage of business development to marked the aim, tasks, principles, functions, and stages of realization the monitoring. It is brought indicators over of economic security and its threshold values on the different levels of management business activity, to underline, that for each separate business structure the indexes of economic security can be certain depending on the type of business. Originality and practical meaningfulness of research are confirmed by the offered conceptual bases to creation and realization of monitoring the systems of economic security of businessmen, which takes into attention the specific of activity the separate businessman, and allows to be integrated in the general system of the state economic security. Conclusions and prospects of further researches. It is well-proven that conceptual positions are offered the monitoring of the systems of economic security of business allow to recognize and identify threats, forecast its consequences, determine the methods of localization and give information for the management of business structure activity, to accept operative decisions on the removal of threats, to correct strategic aims of businessmen development, taking into attention the state of economic security of external and internal environment of functioning. Further researches will be sent to convergence of purposeful cooperations in the process of realization the monitoring in the system of economic security of enterprise

The Integral Index of Business Activity: Methods of Constructing

The article deals with the formation and use of the business activity index for the analysis, forecasting and regulation of the development of the Russian economy. The possibilities of forming the Business Activity Index of the Institute of Economics of the Russian Academy of Sciences by basic spheres of the economy (Index of the Institute of Economics RAS) are analyzed and its advantages are substantiated in comparison with the Index of Output of Goods and Services by the basic types of economic activities of Rosstat (Rosstat Index). The analysis of the dynamics of the IE RAS Index and the Rosstat Index after the socio-economic crisis of 2014–2015 until the second half of 2021, including the period of the coronavirus pandemic, has been carried out. A list of macroeconomic indicators characterizing the level of business activity in the spheres of the national economy included in the IE RAS Index is presented. Analysis and comparison of the dynamics of the IE RAS and Rosstat indices showed that the main advantages of the IE RAS Index lie in a more accurate determination of the timing of the onset and overcoming of crisis processes, as well as the depth of their impact on socio-economic development. Particular attention is paid to the analysis and comparison of the dynamics of business activity in the post-crisis and pandemic periods. It was found that the maximum drop in business activity, caused largely by restrictive measures in connection with the coronavirus pandemic, was observed in 2020. It is noted that the maximum growth in business activity for the period under review fell on the first half of 2021. This growth is confirmed by the dynamics of business activity indices according to the methodology of the Institute of Economics of the Russian Academy of Sciences and Rosstat. The paper concludes that the IE RAS Index provides a more accurate integral assessment of the macroeconomic dynamics of business activity; it is proposed to widely use it in state accounting and management, forecasting and strategic planning.

Social Media Analytics

Social media is a broad spectrum of process like data collection, data storage into databases and preparation of data which is utilized for research, decision making, marketing campaign with the aid of various tools and algorithms to measure the performance of a product. Analyzing social media to collect data and planning strategy around them has become one of the major business activity. Topics covered in this papers would be applications and impact of social media, challenges faced while retrieving data and preparing data for business intelligence, it also mentions some tools and algorithm.

Structure as an innovation

The purpose of the chapter is to present basic theoretical fundaments in the field of structurally significant formations that companies apply in the process of their business operations, market projections and innovative changes. Organizational forms and structures are presented in the evolutionary context of the time parameter, applying a chronological historical landmark. Knowledge of the variety of possibilities for structural dimensions of the functional manifestations of business activity provides an expanded range of possible solutions. Basic definition formulations are considered. The emphasis is on the organization and organizational structural forms, changes in their practical dimensions in accordance with the changes in purely managerial knowledge and the needs of business practice for innovative changes in various functions in the scope of company’s activity. With the help of various creative and purely managerial approaches, through cognitive brainstorming activities, a set of analytical, inductive-deductive, case and simulation methods, students gain new knowledge, practical skills and visionary views on the presented issues—by combining theoretical statements, empirical factology and analytical assignments based on the principle of learning by doing. The topic draws students’ attention to the study, selection and construction of internal units and structures, including innovative ones, as part of the necessary business projections for the construction of sustainable processes to generate new value and positive impacts for the environment and stakeholders.