Productive Assets Research Articles

Analisis Penerapan PSAK 73 atas Sewa Aset Produktif Terhadap Laporan Keuangan pada PT. ABC

This study aims to determine (1) the application of PSAK 73 to financial reports, (2) the determination of rental expenses in financial statements. This type of research is qualitative research. The subject of this research is PT. ABC in Palembang City. This research uses descriptive analysis method. The data collection technique is by means of interviews, observation and documentation at PT. A B C. The results of this study indicate that overall the application of PT ABC's accounting treatment seen from the recognition, measurement, presentation and disclosure is in accordance with PSAK 73. All lease contracts already use fair value for their measurement while productive assets use finance leases which are earned as long as productive assets can be measured in real terms. reliable. Determination of rental expense in the financial statements carried out by PT ABC with the Statement of Financial Accounting Standards PSAK 73 which includes recognition, disclosure and measurement is in accordance with PSAK 73. In recording productive asset transactions according to PT ABC and PSAK 73 the financial statements presented are very relevant and reliable.

Increasing labour productivity by providing innovative activities in when repair and service sector in livestock industry

At present, the Russian Federation and the Republic of Belarus are significantly behind the developed countries in terms of labor productivity and the share of domestic companies implementing technological innovations in the main sectors of the economy (especially in agriculture). One of the significant factors of this lag is the underestimation in past years of the promising potential of various innovative technologies and, as a consequence the very limited and slow implementation of breakthrough innovations in the most signifi cant sectors of the domestic economy. The decisive turn of the state economic policy of neighboring states in the area of deep technological transformation of all sectors of the economy is aimed at an innovative breakthrough and reaching advanced growth rates in the technological and economic development of fraternal countries. However, along with the introduction of the latest technologies the creation of completely new modern high-tech industries, which will require colossal fi nancial investments, the task of comprehensively and thoroughly exploring internal production reserves, searching for new forms and methods of improving the effi ciency of labour organization at existing enterprises, which will also bring a noticeable economic effect, remains relevant. This article describes in sufficient detail practical activities to improve and streamline accounting, planning, certifi cation, rationalization of workplaces of animal husbandry technical service organizations under the current conditions of the developing market. The results of the studies show that certifi cation and rationalization of workplaces are eff ective tools in fi nding internal production reserves to improve the use of labour resources, fi xed production assets, promotes the replacement of obsolete equipment, improves the relationship between workplaces, improves working conditions, and optimally balances the need for labour with the number of existing workplaces. This will significantly increase the overall efficiency of activities and competitiveness of service enterprises in the fi eld of animal husbandry.

Property Rights Restrictions and Self-Employed Workers: Evidence From For-Hire Owner–Operators in U.S. Trucking

In 2019, self-employed individuals in the United States owned and operated more than 27 million nonemployer firms and generated more than $1.3 trillion in revenue. Our study examines how self-employed workers adjust their operations in response to an exogenous regulatory change that places limits on how they can utilize their productive assets. Extending modern property rights theory of the firm (PRTF), we studied how self-employed for-hire truck drivers modified their operations in response to the required installation of electronic logging devices (ELDs) in their vehicles. The introduction of ELDs bolstered enforcement of preexisting legal hours-of-service limits, thereby weakening the drivers’ ability to accept hauls above statutory hours-of-service limits and reducing the strength of their economic property rights. Our difference-in-differences analysis that relies on self-employed truck drivers exempt from the ELD regulation as a control group reveals that the restrictions imposed by the ELD mandate, while effective at curbing major hours-of-service violations, prompted a change in a host of market behaviors among affected drivers, including a shift toward working as subcontractors, decreased labor supply, and increased exit rates from the industry. These findings contribute to the literature on PRTF. First, our findings underscore the significance of economic property rights in shaping self-employed workers’ operating decisions as legal property rights were largely left unchanged under the ELD regulation. Second, our findings with respect to subcontracting highlight that property rights restrictions placed on asset attributes may prompt self-employed workers to unbundle economic property rights and allocate them to exchange partners better equipped to maximize the economic value reaped from these rights. Such transfer of economic property rights common to intermediate forms of organizational design such as subcontracting embodies a multidimensional view of economic property rights. By demonstrating a range of consequences of restricting self-employed workers’ economic property rights, our study carries important implications for theory, managers, and policymakers.

COVID-19 and its effects on food producers: panel data evidence from Burkina Faso.

Burkina Faso implemented stringent measures in response to the COVID-19 pandemic that profoundly affected its economy and might have exacerbated food insecurity. While prior studies have assessed the impact of these measures on consumers, there is a dearth of evidence of its effects on food producers in Sub-Saharan Africa. This study aims (i) to evaluate the repercussions of COVID-19 on the possession of food production assets and on the number of livestock owned; and (ii) to determine the correlation between the food insecurity experience scale (FIES) score, ownership of these assets, and the number of livestock owned. This study employs a pre-post comparison design in two panels of randomly selected households in Burkina Faso. While Panel A was constituted of 384 households predominantly (76%) living in rural areas, Panel B comprised 504 households, only half of which (51%) lived in rural areas. All households were visited twice: in July 2019 and February 2021, for Panel A, and in February 2020 and February 2021, for Panel B. Panel B was added to the study before the pandemic thanks to additional funding; the timing of the survey was harmonized in both panels for the second round. Regression models were used with fixed effects at the household level, controlling for potential time-invariant confounding variables, and correlation coefficients between possession of production assets or number of livestock and FIES score were measured. Our findings indicate that the possession of some assets in Panel A (cart, livestock, bicycle, watch) was significantly reduced during the pandemic, as was the herd sizes among livestock-owning households in both panels. Households with fewer production assets and number of livestock were more likely to experience food insecurity. This study underscores the vulnerability of rural households in Burkina Faso to the economic disruptions caused by the COVID-19 pandemic. Addressing the challenges faced by farming and livestock-owning households is crucial for mitigating food insecurity and improving resilience in the face of ongoing crises.

Covid-19 and intra-household financial coping strategies in Pakistan

The economic challenges due to the Covid-19 are likely to be acuter in developing countries as their population predominantly relies on informal activities not protected through insurance or government support. To understand how people are coping with the Covid-19 challenges, this study investigates seven important financial coping strategies of households in Pakistan using a nationally representative large dataset of 6000 households. The data was collected by the government right after the acute stage of the Covid-19 to study the economic implications of pandemic. By using the binary logit regressions our results show that households exposed to a severe negative Covid-19 shock have higher odds of using their savings or investments, acquiring loans, quitting education of their children, not paying their utility bills, and selling their productive assets in comparison to the households unexposed to a severe Covid-19 shock. Furthermore, a gender-based comparison between severely affected male and female-headed households reveals that female-headed households are two times less likely to discontinue the education of their children, obtain informal loans, and sell their productive assets to cope with the Covid-19 shock. This reflects better financial management among female as compared to male-headed households. Lastly, compared to urban households, rural-affected households also have higher odds of quitting the education of their children and not paying utility bills. The findings highlight the severity of the pandemic in a developing country and call for a swift and targeted government response to ensure minimum well-being of the households.

Unruly Boys and Unemancipated Girls: Football Integration and Gendered Imaginaries of Difference

Sport–and particularly football–is commonly seen as a technology for targeting “at-risk” populations and cultivating happy multicultural communities. Using discourse theoretical analysis, this study explores the intersection of race and gender in the public relations materials for the annual Integration Prize awarded by the German Football Association (DFB) and Mercedes-Benz. In the prize texts, the national sport transcends difference to transform racialized populations, symbolizing the virtues of the national ethos. The prize narratives involve the transformation of disaffected and thus risky populations into happy, liberated, and productive multicultural assets to the national project. The overarching pedagogy focuses on self-discipline, social competency, and hard work. However, they diverge on crucial points across gender. The corpus singles out boys for deviant behaviors like aggression and criminality. Meanwhile, it targets girls for liberation from traditional patriarchal cultures that presumably dominate Muslim communities. Analysis shows that football integration discourse ignores both structural inequality–economic and ethnic–and the patriarchal gender norms that suffuse majority German football culture.

Ecosystem Services Justice: The Emergence of a Critical Research Field

Ecosystem services justice is an emergent research field. Over the past decade, research on ecosystem services has increasingly developed a justice perspective and incorporated it into its conceptual and empirical frameworks. This perspective aims at providing a review of the emergent strands of research addressing ecosystem services justice, and at creating an outlook on future research needs and frontiers. The review departs from central critiques to the ecosystem service approach, which have been foundational for the research field of ecosystem services justice. To be precise, we address three different research strands on which justice issues arise. First, ecosystem services production, considering the (increasing) commodification of ecosystem services, the concentration of ecosystem services production assets and the role of trade-offs in production capacities. Second, the distribution of ecosystem services benefits under the aspects of unequal vulnerabilities, the consideration of accessibility and individual’s capabilities to obtain ecosystem services. Third, the recognition of ecosystem services pluralisms, including socially differentiated forms of wellbeing, plural values and knowledge concerning ecosystem services. While ES justice has strongly advanced from a scientific perspective, we are still lacking a stronger reflection of these advances in practice. Future research, we argue, needs to develop holistic procedural frameworks for integrating the complexity of ecosystem services justice, addressing the ecosystem services production under consideration of historic inequalities, the distribution of ecosystem services benefits with respect to people’s diverse needs, vulnerabilities, and capabilities, as well as diverse wellbeing-, value-, and knowledge-systems. The social-ecological understanding of ecosystem services co-production, which recognizes the dynamic and reciprocal relationship between humans and ecosystems, is identified as a crucial framing for this endeavor.

JUSTIFICATION OF THE BASIC THEORETICAL DEFINITIONS OF THE ACCOUNTING OF BIOLOGICAL ASSETS OF ORGANIC PRODUCTION

It was determined that there is currently no systematic accounting of objects of organic production, particularly biological assets, in Ukrainian and in international accounting practice. The conducted research revealed the inconsistency of the terms and categories related to the accounting of biological assets of organic production of the natural and economic essence of this type of property and discrepancies and ambiguity in the interpretation of terminology in regulatory legal acts. The peculiarities of agricultural lands as the main component of the agroecosystem are considered; as property that does not have a period of use and which, unlike other fixed assets, does not wear out; as a specific asset in which biological processes and transformations occur, on which its fertility depends; as parts of natural capital capable of biological assimilation. The expediency of classifying agricultural lands as biological assets is substantiated, which will make it possible to develop the methodology for evaluating this type of property and other biological assets, taking into account their positive impact on the agroecosystem and the natural environment as a whole. The need to standardize the accounting of organic production and the formation and approval of a separate accounting standard "Organic production" has been established, where, in particular, the definition of the main terms, the procedure for recognizing biological assets of organic production, and the development of a methodology for their assessment and accounting should be formed. A proper definition of biological assets of organic production is proposed as a set of biological elements of the agroecosystem (land, plants, animals), which are controlled by the operator of organic production and in the process of biological transformations are capable of producing finished agricultural products and/or additional biological assets that meet the principles and requirements of organic production. Criteria for recognition of biological assets of organic production have been determined, including: implementation of control over them by the operator of organic production; biological transformations taking place with them meet the requirements of the legislation in the field of organic production; management of biological transformations by the economic entity; the probability of receiving economic and other benefits associated with their use in the future; the possibility of their reliable assessment.

Possibilities for increasing labour productivity by implementing innovative activities in the repair and service sector of animal husbandry

At present, the Russian Federation and the Republic of Belarus are signifi cantly behind the developed countries in terms of labor productivity and the share of domestic companies implementing technological innovations in the main sectors of the economy (especially in agriculture). One of the signifi cant factors of this lag is the underestimation in past years of the promising potential of various innovative technologies and, as a consequence the very limited and slow implementation of breakthrough innovations in the most significant sectors of the domestic economy. The decisive turn of the state economic policy of neighboring states in the area of deep technological transformation of all sectors of the economy is aimed at an innovative breakthrough and reaching advanced growth rates in the technological and economic development of fraternal countries. However, along with the introduction of the latest technologies the creation of completely new modern high-tech industries, which will require colossal financial investments, the task of comprehensively and thoroughly exploring internal production reserves, searching for new forms and methods of improving the efficiency of labour organization at existing enterprises, which will also bring a noticeable economic effect, remains relevant. This article describes in sufficient detail practical activities to improve and streamline accounting, planning, certifi cation, rationalization of workplaces of animal husbandry technical service organizations under the current conditions of the developing market. The results of the studies show that certification and rationalization of workplaces are effective tools in fi nding internal production reserves to improve the use of labour resources, fixed production assets, promotes the replacement of obsolete equipment, improves the relationship between workplaces, improves working conditions, and optimally balances the need for labour with the number of existing workplaces. This will significantly increase the overall efficiency of activities and competitiveness of service enterprises in the field of animal husbandry.

THE KEY DIRECTIONS OF THE POLICY OF TECHNOLOGICAL SOVEREIGNIZATION OF THE RUSSIAN ECONOMY

The paper presents the author’s interpretation of the concept of “technological sovereignty” and substantiates the thesis that only the state can be a subject of technological sovereignty, and not individual subjects of the federation, since they are not independent states and do not have sovereign rights. But at the same time, it has been proved that the state of technological sovereignty of the Russian economy is largely predetermined by the innovative activity of the authorities of the constituent entities of the Russian Federation implementing socio-­economic policy in their territories, part of which is the renewal of production assets and the introduction of advanced technologies, as well as the necessary training for this.

When Prominence Overrules EminenceSubsidization of the Cultural Sectors in the Netherlands

What processes determine the allocation of state subsidies to a selection of cultural and artistic organizations? In the case of the Dutch cultural basic infrastructure (BIS) two main criteria are issued, namely quality and reputation. In this article, no attempt is made to define measures for artistic quality and reputation. Instead, it is observed by which criteria decision makers, public media, and artistic leaders refer to these concepts. The way in which the selection and granting are performed shows striking similarity with processes described in the literature. First, the theory of social comparison asserts that people in a shared activity compare opinions and abilities in a strife for growth. When technical constraints and limits impede the progress in ability, effort and attention shift to opinions on abilities of the members. In this social dimension, growth is more easily attained. This decoupling results into stagnation and inferior learning processes. Second, in an implicit elaboration of the social comparison theory, a model is proposed in which perceived quality and prominence determine which organization will receive price premiums. Perceived quality is indicated by the quality of the inputs and productivity assets. Prominence origins from media rankings and elicited preferences of intermediary organizations and affiliation with high-status actors. Prominence has more bearing in social processes in the institutional field than on quality indicators. This model provides a base for reputation bias among stakeholders of organizations. The theoretical approaches have been operationalized into an analytical framework. The framework appears to offer a powerful and accurate instrument to describe and explain courses of action and outcomes in Dutch cultural sectors. In discussion, it is questioned if it is wise to base a subsidization policy on social comparison. The strive for prominence in the institutional fields tends to overrule the search for quality and eminence. It is recommended to reconsider social comparison processes by reduction of the arbitrariness in the performance assessment and evaluation. In this respect, promising and high-quality performers are supported in their access to large audiences. It is proposed that the framework can be applied in all situations where resources and performance opportunities are allocated to a selection of executing actors. Choices will be based on a mix of past and future performances. The situations suited for application may vary from philanthropy to hard core and non-profit sectors to private business industries.

Impact of debt maturity and cash holding on investment decisions in Vietnamese companies

The study used data from 520 listed firms between 2004 and 2020 to ascertain the relationship between debt maturity, cash holding, and investment decisions in Vietnamese enterprises. The use of more conservative tactics results from the rise in agency costs. Increased cash holding encouraged businesses to employ internal resources to reduce external financing risks, favorably impacting investment decisions. The negative link between investment decisions and intangible assets indicates increased external funding costs. A high tax shield benefited the investment since it freed up financial flows for productive assets. The robustness test revealed that cash holding positively corresponds with investment decisions in consumer and technology enterprises and that technology firms are incredibly responsive to changes in debt maturity.

Correlation of woodfuel production participation among rural households in the drylands of Ethiopia

Woodfuel production and consumption have been a concern for multiple stakeholders involved in household energy use, deforestation, and climate change. While research into the underlying decision-making process is growing, it remains insufficient. Such a study offers opportunities to develop policies that enable diversification of household energy consumption and livelihood options away from woodfuel use. Policymakers often lack an understanding of factors correlated with households' participation in woodfuel production. Therefore, this study examined the correlation between household participation in woodfuel production and factors that influence households' participation in woodfuel production in dryland areas of Ethiopia. Data were collected from 1,114 purposively selected woodfuel-producing and non-producing households through household surveys, key informant interviews, and focus group discussions. The sample included 775 participant households and 339 non-participant households. The collected data were analyzed using descriptive statistics and a binary logistic regression model. The results revealed that drought and related shocks are the main factors that forced households to participate in woodfuel production. The model results indicated that age, education, landholding, livestock holding, production asset value, ownership of improved cook stoves, number of years lived in the area, distance from the forest, access to forest extension, and institutional membership are statistically significant factors that negatively influence household participation in woodfuel production. On the other hand, household expenditure and drought occurrence positively and significantly influence the participation of households in woodfuel production. The findings of the study suggest that sustainable management and utilization of dryland forest resources require considering socioeconomic, demographic, institutional, and environmental factors correlated with households' decisions to participate in woodfuel production. This can be achieved through sound institutional setups and policy frameworks in the sector.

STRATEGI PENGELOLAAN DAN PEMANFAATAN SAWAH WAKAF DI DESA KARANGJONGKENG KECAMATAN TONJONG KABUPATEN BREBES ( STUDI KASUS YAYASAN NURUDDIN KARANGJONGKENG )

Management strategies and utilization of waqf rice field management results are the big themes that will be presented in this research. The Nuruddin Karangjongkeng Foundation is one of the foundations that has the largest waqf rice field assets in Brebes Regency. Waqf Rice Fields are productive waqf assets which, if managed properly and correctly, can achieve one of the goals of waqf, namely the welfare of the people. However, achieving the level of welfare of the people is not easy, because the role of the Nazir is very large. Nazir competence is very much needed in delivering the waqf to achieve the ideals or goals of the waqf. In other words, the Nazir has full responsibility for managing and utilizing existing waqf assets.The aim of this research is to find out the management strategy and utilization of the results of managing waqf rice fields at the Nuruddin Karangjongkeng Foundation. To answer the problem formulation in this research, the type of research used is field research (qualitative research). The methods used in collecting data are observation, interviews and documentation. This research uses data reduction techniques, data presentation, and drawing conclusions as data analysis techniquesAfter conducting research, it can be concluded that the management strategy carried out by the Nazirs of the Nuruddin Karangjongkeng Foundation is to make every Nazir at the Nuruddin Karangjongkeng Foundation the person responsible for managing the waqf rice fields, collaborating with the local community in cultivating the waqf rice fields with a profit sharing system of 1/3 for the waqf and 2 /3 for cultivators, making farmer cards to obtain more affordable fertilizer, and applying a profit sharing of ¼ part of the waqf ¾ part of the cultivator for rain-fed rice fields. The utilization strategy implemented by the Nuruddin Karangjongkeng Foundation is to utilize the results of management according to the intended use of the waqf assets and take 15% of the proceeds as maintenance funds for the waqf assets.

Gendered Uptake of Sustainable Intensification Practices among Maize Commercializing Smallholder Farmers in Eastern Districts of Uganda

Commercialization of food crops, such as maize can dynamically shift control over productive resources or accrued income from women to men. This can restrict women’s ability to access or buy productive inputs. However, scanty information is available on how changing gender roles and relations can affect smallholder farmers’ use of sustainable intensification practices. This study described how gender inequalities in access to resources and appropriation of gains affect the uptake of sustainable intensification (SI) practices among maize commercializing farmers in eastern Uganda. Qualitative Survey data collected from a random sub-sample of 72 (36 women and 36 men) maize farmers from 584 maize commercializing smallholder farmers survey participants, was subjected to thematic content analysis. It was intended to follow up four unique profiles of farmers; those who did not use SI practices, the ones who used only intensification (improve maize varieties and fertilizers) or sustainable practices (organic manure and maize-legume intercrop), and those who used joint, one or more sustainable intensification practices. Findings revealed all four profiles to be highly gendered. Only women did not use any SI practice, and only men used intensification practices due to gender roles, responsibilities, and tasks shaped by traditions that give men terminal control over productive assets and gained resources. Both men and women used sustainable and sustainable intensification practices because of the negotiation process and opportunities that gave women more rights over resources. Thus, social-cultural histories and values constrain married women from implementing innovations such as SI practices because these values restrict women’s authority over productive resources. It is recommended that for inclusive transformative interventions to be introduced successfully in rigid patriarchal contexts, it is vital to enhance the negotiation skills of women.

The gendered nature of household decision making and expenditure choices in the context of smallholder agricultural commercialization in Malawi

BackgroundThe push towards commercialization is driven by the modernization paradigm which argues that traditional subsistence farming is backward and primitive. Despite commercialization having the potential to enhance people’s livelihoods, it can also bring unfathomable social differentiation and widen inequalities in communities. This paper investigates the gendered decision-making and expenditure choices of smallholder households in the context of agricultural commercialization in Central Malawi.MethodsThe analysis is performed by employing sequential mixed methods of quantitative and qualitative data collection, consisting of 28 focus group discussions, 100 life histories, and 519 surveys. Qualitative data were analysed using thematic content analysis while quantitative data were analyzed using descriptive and various regression estimations.ResultsThe results show that many men heads make decisions on cultivated plots and control realized income. The results further show that there are no differences between households headed by women and those headed by men in pursuit of markets. Women’s participation in markets is limited by lack of means of production. Men are getting more involved in crops that were dominated by women such as groundnuts. Women plot managers engaged more with markets, but their control of realized income was less associated with reinvesting in crop commercialization which is also reflected in their expenditure choices. When they control income, women spend relatively less than men on both productive and households assets. In households headed by men, the men dominate selling of produce, decisions on the control over resources, income, and expenditure choices, which results in deepening gender inequalities.ConclusionsDifferences exist in expenditure choices between women and men which points to differing priorities and disparities in access to productive resources. Men dominate decision-making which is preferred by some women to maintain intrahousehold harmony. There is need to create targeted programs for diverse groups of women through participatory approaches to address strategic needs. Women unable to farm due to lack of means of production need social protection programs. Women without decision-making power require empowerment initiatives and gender dialogue sessions to foster joint household activities. Commercial based interventions should go beyond mere targeting of women and men but embed equality interventions to avoid deepening social inequalities.

Savings behavior among low-income individuals in Nigeria: a behavioral economics perspective

Low-income individual's savings behavior is of essence in economics and development studies, more so in developing countries like Nigeria. This study considers low-income earners in Nigeria, looking at their savings behavior from the perspective of behavioral economics, with regard to economic incentives, psychological factors, and socio-cultural influences. In this qualitative study, data were collected through in-depth interviews among low-income earners in Nigeria. The data analysis was done using methods to identify major factors that affect savings behavior. The present study finds that low-income people in Nigeria display saving behavior for a variety of factors. It is driven by economic incentives, including access to formal financial services and competitive interest rates. Subject to several psychological factors, such as loss aversion and present bias. Socio-cultural norms influence individual savings efforts through traditional savings practices and community obligations. Moreover, low financial literacy and, accordingly, limited accessibility of financial education are major barriers to effectively saving among this category of people. The findings add to the literature available on household finance and poverty alleviation in Nigeria and other developing countries. It provides valuable insights for policymakers, financial institutions, and development practitioners in creating tailored interventions and financial products that would meet specific needs among low-income earners. The findings of this study unveil the potential of savings to absorb economic shocks, finance productive assets, and increase the level of financial inclusion amongst poor communities meaning that adopting integrated measures—economic, psychological, and socio-cultural—enhances the weak saving habits of low-income earners in Nigeria.

Asset-level assessment of climate physical risk matters for adaptation finance

Climate physical risk assessment is crucial to inform adaptation policies and finance. However, science-based and transparent solutions to assess climate physical risks are limited, compounding the adaptation gap. This is a main limitation to fill the adaptation gap. We provide a methodology that quantifies physical risks on geolocalized productive assets, considering their exposure to chronic and acute impacts (hurricanes) across the scenarios of the Intergovernmental Panel on Climate Change. Then, we translate asset-level shocks into economic and financial losses. We apply the methodology to Mexico, a country highly exposed to physical risks, recipient of adaptation finance and foreign investments. We show that investor losses are underestimated up to 70% when neglecting asset-level information, and up to 82% when neglecting tail acute risks. Therefore, neglecting the asset-level and acute dimensions of physical risks leads to large errors in the identification of adaptation policy responses, investments and finance tools aimed to build resilience to climate change.

Dual-Wheel Drive of Government Subsidies and Technical Support: A Study on the Mechanism of Promoting Rural Residents’ Green Production

It is of great significance to explore the effect of government subsidies and technical support on rural residents’ green production for improving the level of agricultural green development in the context of the green and high-quality development. Based on the theory of rural residents’ behavior, this paper empirically examined the impact of government subsidies and technical support on rural residents’ green production by using the ordered logit model and household survey data of CLES2022. Additionally, it applied the mediating effects model to explore the transmission mechanism. The results indicate that: (1) Government subsidies and technical support have a significant positive influence on rural residents’ green production. After controlling the characteristics of individuals, families, and cultivated land, the path coefficient is determined to be 0.032, which is significant at the 0.01 level; technical support significantly affects rural residents’ green production, and the path coefficient is 0.390, which is statistically significant at the 0.05 level. The above results are still valid after a robustness test. (2) In terms of the mechanism, government subsidies and technical support promote rural residents’ green production through service outsourcing and productive assets. On this basis, the paper proposed some policy suggestions, such as giving full play to the guiding role of government subsidies, increasing government technical support, establishing a service outsourcing platform, as well as strengthening supervision and evaluation.

Ефективність використання інноваційного потенціалу підприємств харчової промисловості

The work aims to assess the current state of innovative activity of food industry enterprises to determine its innovative potential and the effectiveness of its use in the conditions of a prolonged economic crisis. Data from the State Statistics Service of Ukraine for 2016-2020 were used since the selected number of enterprises was last updated in 2020 to achieve the goal. A study was conducted on the dynamic change in the share of innovatively active enterprises of the processing industry in the total number of enterprises, innovatively active enterprises of the food industry in the total number of enterprises, and innovatively active food enterprises in the total number of processing enterprises. The simultaneous allocation of positive changes in the value of fixed production assets, long-term biological assets, unfinished capital investments, long-term financial investments, and other non-current assets characterizes the value of non-current assets of food enterprises. An estimate of the innovation costs of food enterprises with positive shifts in the composition of R&D investments made by own forces, R&D made by other enterprises, and other innovation costs (excluding R&D) is provided. The number of innovative products (goods, services) sold by food enterprises was analyzed, with the selection of innovative products (goods, services) new for the market and innovative products (goods, services) new only for the enterprise. Changes in the number of employees involved in scientific research and development were assessed, with the specific weight of research staff (including researchers with doctorates and candidates of science degrees), technical staff and support staff allocated. The practical and analyzed steps of the management team indicate an increase in the efficiency of using the innovative potential of food industry enterprises, the result of which is an increase in innovatively active enterprises, an increase in investments in fixed and human capital, an increase in the costs of innovative research and the volume of innovative products produced and sold. Keywords: innovations, innovative potential, innovative costs, innovative products, food industry enterprises.