Investigating the fiscal motive of state incentives for innovative and investment activity

The object of research is the state as an economic agent of innovative development. The analysis of scientific achievements on the issue of the state innovation and investment activity stimulation and the study of the state from the standpoint of the innovative development subject forms a fairly clear idea about the mechanisms of activation of them both, at the same time, the motives for the state to stimulate innovation remain not fully covered. The state itself is not interested in stimulating the innovation and investment processes and in transition to sustainable development. This interest is mediated, as for any other economic agent, by imbalance and/or obtaining additional economic effect in the form, for example, budget expenditures reduction; tax revenues growth, managerial staff optimization, etc. And, crucialness of purely liberal nature of any controlled influence on the system mediates that state regulatory activity should be based on the economic benefit of the agent, as opposed to the political motives of nominal adherence to the generally accepted course of development. Well-known trajectories and patterns of administrative and economic activity of the state give grounds to assume the following main economic motives for stimulating the innovation process: – increase in tax revenues (fiscal motive); – reducing the burden on the budget; – GDP growth; – increasing the country's competitiveness; – optimization of administrative costs and management staff; – attracting program financing and investments. Prominent among which is the increase in tax revenues or fiscal motive. It can result in several areas: – from the standpoint of additional taxes due to the increase in effectiveness of legal entities innovative activity – the expansion of business activities; types and volumes of sales of products and services; increase in the number of enterprises; increase in the cost of sold products; profitability, etc.; – from the standpoint of additional taxes due to better development of the workforce – higher employment; higher wages, etc.

DEVELOPMENT OF DATABASES STRUCTURE OF INTERNAL ECONOMIC AGENTS FINANCIAL MONITORING

The article presents the results of developing the structure of databases of internal financial monitoring of economic agents in the form of a data scheme taking into account the entities, their attributes, key fields, and relationships, as well as the structure of units of regulatory information required for basic monitoring procedures based on internal and external sources. The block diagram of the financial monitoring databases, formed in the modern BPMN 2.0 notation using the Bizagi Studio software product on the basis of internal normative and reference documents, consists of tables containing information on: the client's financial monitoring questionnaire; list of risky clients according to the system of economic agent; the list of clients for which there are court rulings and financial transactions which may contain signs of risk; list of PEP clients of the economic agent; list of clients for which there is a share of state ownership (PSP); list of prohibited industries; reference books (type of financial transactions; features of financial transactions of mandatory financial monitoring; features of financial transactions of internal financial monitoring; identity document; type of subject of primary financial monitoring; type of notification; legal status of transaction participant; type of person who related to the financial transaction; the presence of permission to provide information; signs of financial transaction; regions of Ukraine); directory of risk criteria; clients with FATCA status. The scheme of the structure of databases of internal financial monitoring of economic agents using normative and reference information on the basis of external sources is presented by tables containing information on: legal entities, natural persons-entrepreneurs, public formations, public associations, notaries, lawyers of Ukraine; the list of persons related to terrorism and international sanctions, formed by the State Financial Monitoring Service of Ukraine; list of public figures and members of their families; sanctions lists (National Security and Defense Council of Ukraine; Ministry of Economic Development and Trade of Ukraine; OFAC SDN List — US sanctions list; worldwide sanctions lists; EU sanctions lists); lists of high-risk countries (aggressor state, countries with strategic shortcomings, countries with hostilities, list of the European Commission for countries with weak APC / FT regime, countries with high levels of corruption, self-proclaimed countries, countries with high risk of FT, offshore countries); The First All-Ukrainian Bureau of Credit Histories, which describes the credit history, credit risks of individuals and legal entities in Ukraine (PVBKI); International Bureau of Credit Histories, which describes the credit history of individuals and legal entities of clients of Ukrainian economic agents (MBKI); list of dual-use goods; list of persons with OSH; AntiFraud HUB — information about fraudsters; register of bankruptcies; register of debtors; register of court decisions; database of invalid documents; list of persons hiding from the authorities; register of EP payers; registers of encumbrances on movable and immovable property; data on securities; lustration register; register of arbitration trustees; corruption register; bases of Ukrainian organizations; information on foreign companies. Integrated use of the developed databases based on the proposed schemes will improve the procedures for financial monitoring by economic agents and solve several current problems. Keywords: economic agents, financial monitoring, structural scheme of the database, normative and reference information of internal securement, normative and reference information of external securement. JEL Classification E44, D53, G21, G28, G32 Formulas: 0; fig.: 2; tabl.: 0; bibl.: 12.

Methodological aspects of assessing the impact of corporate values on the company’s development

At present, in the conditions of increased concreteness and dynamically developing economy, every economic agent, regardless of the structure of the organization and the type of ownership, must be in the mode of continuous self-improvement. In the context of market economy, a great number of new businesses appear every day, and in order to successfully enter the market and gain a foothold in it, the company’s management is obliged to develop its own features and unique image, which ultimately results in the company’s brand. The totality of these aspects of business can be called corporate values, without which it is impossible to achieve sustainable development of the enterprise.

Behaviour of Economic Agents in Services Market (Educational Services)

The paper considers the theoretical and practical aspects of the behaviour of economic agents in the market for educational services. The aim of the study is to improve the behavioural aspects of the interaction of market agents. The main objectives of the study are: (1) to determine the features of behaviour of economic agents; (2) to determine the behaviour model of every economic agent in the market for educational services in Ukraine; (3) to identify problems of development of the market for educational services; (4) to improve the mechanism of interaction of economic agents in the market for educational services. Thus, in the light of the statistical analysis, the behaviour models of economic agents have been defined. Each of them has been described in terms of the efficiency of their influence on development of the market for educational services. The identified problems made it possible to improve the mechanism of their relationship, which, in contrast to the existing ones, takes into account the transformational processes in the labour market, and is based on the interaction of resource, information, and organizational components. The operation of the mechanism is aimed at satisfying the interests of economic agents and improving the quality of educational services.

IMPACTS OF PATTERNS OF ECONOMIC AGENTS ACTIVITIES IN THE SEMERU VOLCANO CONSERVATION AREA

Semeru volcano is the most popular mount hiking tourism in Indonesia. The economic community and conservation area are affected by these activities. This research focuses on the development activities of economic agents pattern and explains the impact of high tourism in the Semeru Volcano conservation area. It was a qualitative study, and the participative observatory was a procedure for collecting the data. The location was not limited in the Semeru Volcano, but also social media, Instagram. The result of the research reveals that there are two kinds of economic agents, namely internal and external. They have positive connectedness to support hiking activities. Although there should be potential for competition between open trip services and local guides, this does not happens, due to the wisdom of internal economic actors, especially local guides. Moreover, the consequences of high tourism activities in the Semeru Volcano conservation area are waste and erosion. The article is concluded by proposing several directions for economic agents to be involved more in conservation activities and positive business in the Semeru Volcano.Key words: Semeru Volcano, economic agent, conservation area, mount tourismGunungapi Semeru merupakan wisata pendakian gunung yang paling populer di Indonesia. Aktivitas ini tentu berdampak terhadap perekonomian penduduk sekitar dan lingkungan di kawasan konservasi. Artikel ini mengkaji pola aktivitas dan pelaku ekonomi yang terlibat dalam perkembangan wisata, dan mengungkap dampak tingginya aktivitas ini terhadap Kawasan Konservasi Gunungapi Semeru itu sendiri. Penelitian ini menggunakan pendekatan kualitatif yang bersifat ekploratif. Pengumpulan data dilakukan secara observasi partisipatif dan tidak terbatas di kawasan pendakian, namun juga melakukan observasi di media sosial instagram. Hasil penelitian menujukan pelaku ekonomi terdiri dari internal dan eksternal kawasan, yang memiliki keterkaitan positif antar pelaku ekonomi dari luar dan dalam Kawasan Pendakian. Meskipun semestinya ada potensi persaingan antara jasa open trip dengan pemandu lokal, akan tetapi hal itu tidak terjadi, karena kearifan pelaku ekonomi internal, khususnya para pemandu lokal. Dampak tingginya aktivitas wisata pendakian ini mengakibatkan dua permasalahan yang cukup serius, yaitu sampah dan erosi. Artikel ini diakhiri dengan memberikan beberapa usulan terkait dengan peningkatan keterlibatan pelaku ekonomi dalam melakukan usaha dan aktivitas konservasi di Kawasan Gunung Semeru. Kata kunci: Gunungapi Semeru, pelaku ekonomi, kawasan konservasi, wisata gunung

Peningkatan Keaktifan Belajar dan Hasil Belajar Siswa Melalui Model Pembelajaran Numbered Head Together dengan Media Mind Mapping Pada Mata Pelajaran Ekonomi Kelas X IPS 1 SMA Negeri 1 Kerinci

This research was a classroom action research. It was figure out that during the learning and teaching process the student’s activeness and achievement were still low. Therefore, this resarch was conducted to solve the problem by implementing Cooperative Number Head Together by using Mind Mapping media. The rersearch participant was the students at grade X IPS 1 of SMAN 1 Kerinci. The objective of the reserasch was to improve the student’s comprehension on economics concept and activeness during the learning and teaching process. The collaborator of the research was the teacher who taught the same subject. The study was conducted in two cycles consisted of four stages;(a) planning, (b)action, (c) observation (d) reflection. The analysis result showed that there was significant improvement on the student’s achievement and activeness after Cooperative Number Head Together by using Mind Mapping Media was applied. The student’s average score in Pre cycle was 50 (42%). Then, in cycle 1 the score was 71 (67%), in cycle 2 it improved significantly to 78 (76%). In addition, the student’s activeness in cycle 1 was 65,55%, and in the second cycle it improved to 79,36%. Based on the data, it concluded that the implementation of Cooperative Number Head together by using Mind Mapping Media improved the student’s achievement and activeness significantly. Therefore, it was suggested to Economic Teacher to apply the method as the alternative solution to the student’s learning problem especially on Economic Agent Subject.

CONTENT ANALYSIS OF REGULATORY INFORMATION FOR THE DATABASES DESIGNING AND ECONOMIC AGENTS' INTERNAL FINANCIAL MONITORING

The engine of economic development is the development of digital data. Data is a new economic resource of the 21st century. The era of big data requires a high-quality organization, presentation for logical understanding and interpretation of queries according to certain criteria of filtering, constant updating and relevance of data, monitoring of use, protection against unauthorized interference. Data protection of economic agents is especially acute. The development of the digital economy also has negative consequences in promoting various sophisticated fraudulent machinations, money laundering schemes, data theft of certain individuals, citizens, and government data, which can lead to global political and economic conflicts and disputes. Therefore, a quality organization, comprehensive design of a database that provides composed monitoring of financial transactions by economic agents at the internal level are essential and relevant. The article develops a scheme of databases of economic agents, which are based on internal and external regulatory information for financial monitoring. Tables of databases on the basis of normative and reference information using enter sources cover the questionnaire of financial monitoring of the client, risk clients in the system of the economic agent, clients on which there are Court rulings which financial operations can contain signs of risky, PEP-clients of the economic agent, clients, on which there is a share of state property, prohibited industries, directories (code of the type of financial transactions, code of the sign of financial transactions of obligatory financial monitoring, code of the sign of financial transactions of internal financial monitoring, code of the identity document, code of the subject of primary financial monitoring , code of the type of message, code of legal status of the participant of the transaction, code of the type of the person connected with the financial transaction, code of presence of the permission to submit information, code of a sign of realization of the financial transaction, codes of areas of Ukraine, risk criteria), clients with FATCA-status. For the formation of databases of financial monitoring by economic agents based on external (extra) regulations developed tables containing: information from the Unified State Register of Legal Entities, Individual Entrepreneurs and Public Associations, the State Financial Monitoring Service of Ukraine with terrorism and international sanctions, public figures and members of their families, sanctions list of the National Security and Defense Council of Ukraine, sanctions list of the Ministry of Economic Development and Trade of Ukraine, US sanctions list, EU sanctions lists, worldwide sanctions lists, lists of high-risk countries, information from the First All-Ukrainian Credit Histories Bureau, information from the International Credit Histories Bureau, list of dual-use goods, list of persons with state ownership, AntiFraud HUB – information on fraudsters, bankruptcy register, register of debtors, register of court decisions, database of invalid documents, persons hiding from the authorities, the register of single tax payers, registers of encumbrances on movable and immovable property, data on securities, the register on lustration, the register of arbitration trustees, the corruption register of the database of Ukrainian organizations, information on foreign companies.

LOGISTICS COSTS MANAGEMENT IN THE SUSTAINABLE DEVELOPMENT SYSTEM

The article is devoted to the study of the formation and the improvement of the logistics costs management system to ensure sustainable development of economic agents at different levels. The purpose of the article is to determine the role of logistics costs and systematize the prerequisites for improving approaches to logistics costs management in the system of sustainable development of economic agents. The study is based on the use of general and special scientific methods of scientific knowledge: method of system analysis, the system-structural method etc. Ensuring sustainable development is prerequisite for the formation of the sufficient level of competitiveness of economic agents. The assessment of Ukraine’s logistics activities in the world ranking is performed in the article. Directions of the development of global logistics are systematized. Developed logistics infrastructure is the prerequisite for investment and innovation development of business structures, region’s economic systems, and the state within the framework of international cooperation. The structure of logistics costs of modern business structures is analyzed in the article. The main trends in the formation of logistics costs are the growth of total logistics costs in the context of globalization, of growth of requirements for the sustainable development; the logistics services costs as a percentage of sales in value terms is constantly growing; components of logistics costs have different trends; smaller business structures have higher specific logistics costs etc. Active use of modern technologies in logistics activities to ensure compliance with the requirements of sustainable development is an important factor logistics costs increasing. The degree of dependence of the economic agent on the procurement, transport, warehousing, information and other areas of logistics determines the approaches to optimizing logistics costs of the economic agent. Logistics can have a negative impact on the socio-economic sphere and the ecosystem. This impact causes to additional costs for economic agents. Identifying problems and forming approaches to effective management of logistics costs of economic agents at the micro- and macro levels, taking into account the requirements of sustainable development is the subject of further research.