Individual Entrepreneurs Research Articles

EXAMINING ENTREPRENEURIAL SELF-EFFICACY AND BASIC PSYCHOLOGICAL NEEDS SATISFACTION ON ENTREPRENEURIAL RESILIENCE AMONG ENTREPRENEURS

The development of resilience in entrepreneurs is seen as a possible response to the highly competitive and unpredictable environments in which they work. Entrepreneurs are frequently overwhelmed with unforeseen circumstances such as financial crises, technological innovations, or new competitors in the field which could potentially threaten their venture survival and success, particularly for small and medium-sized enterprises. Thus, the problem of the failure of the small and medium-sized enterprise was also the front burner among entrepreneurs. Even so, researchers have several explanations on why the rate of failure of small and medium-sized businesses is high but have not been able to provide solutions to avoid it. Thus, the emergence of resilience in entrepreneurs is seen as a possible response to the highly competitive and unpredictable environments in which they work. By being resilient in the face of adversity and having the ability to start again is critical to venture continuation and success. Thus, this study tries to find out whether resilience can help to reduce this scourge to a large extent as this study is focused on the individual entrepreneur rather than the entrepreneurial process. However, entrepreneurial resilience research is still at an early stage even though academic interest in the concept of resilience has gradually increased in recent years but yet it still largely remains unclear, what entrepreneurial resilience means and which factors help to enhance this individual capacity. To help to fill this research gap, this study aims to examine the relationship between entrepreneurial self-efficacy, and basic psychological needs satisfaction on entrepreneurial resilience which capitalizes small and medium-sized enterprise entrepreneurs as the study setting. Social Cognitive theory and Self-determination theory as underpinning theory to support the established framework. The present study takes into consideration the entrepreneurial self-efficacy as an independent variable. The basic psychological needs satisfaction is considered the mediating variable whereas entrepreneurial resilience is the dependent variable.

A model for increasing the business activity of personal subsidiary farms based on small-scale poultry meat production

The basis of this article is the study of such a form of farming in rural areas as personal subsidiary farms (PSF). The importance of private farming is actualized both in matters of a social nature in rural areas and issues of sustainable development of entire sectors of the economy. The article clarifies the main socio-economic functions of individual subsidiary farms. The basics of motivation and goal setting for entrepreneurship are considered. And in this regard, a model is given for increasing the business activity of personal subsidiary farms based on small-scale poultry meat production. The model is described both from the point of view of the mechanisms of interaction of participants and from the organisation's point of view. The financial mechanisms of this model and its features are also given. Many economists consider PSF the most massive, and economically stable; one might even say the surviving producer of agricultural products sustainably. This phenomenon lies in the economic nature of PSF. In these conditions, personal subsidiary farms are additional for those who are engaged in hired work. For the majority, this is about 3 million people who are considered "self-employed", the only source of income. Of particular interest is the financial model of this project, which was developed by the project's authors and tested for three years. This model allows you to reduce the price of finished products and keep it 15% below the market. The project showed that personal subsidiary farms without special conditions could not transform massively into individual entrepreneurs or peasant farms. To do this, the state needs to organize prototypes of such operators on the ground, which will begin to perform all intermediary functions to improve the business environment of each rural locality.

Legal prerequisites for consideration and settlement of disputes in international commercial arbitration

The article examines the problematic issues of the grounds for litigation in international commercial arbitration. The urgency of this topic is due to the need for a lack of clear definition of the prerequisites for resolving disputes, as well as the procedure for their use in the practice of international commercial arbitration. In addition, the problematic aspects of dispute resolution in international commercial arbitration are analyzed and procedural measures for their resolution are identified.
 To achieve this goal, the material preconditions for dispute resolution in the ICA were studied and the procedure for resolving disputes was determined. The preconditions for transferring a dispute to international commercial arbitration, which are the advantages of arbitration compared to state courts, are, first of all, that it provides a more acceptable, accessible and simpler procedure for resolving disputes compared to state courts. In other words, it is a procedure established by the parties to the dispute, which in general can be adequate and adapted to make agreed decisions. Even when the parties turn to a permanent commercial arbitration, which has its own rules of procedure, they can provide for arbitration. The UNCITRAL Arbitration Rules of 2010 stipulate that when the parties decide to submit disputes to arbitration in accordance with these Rules, they shall be considered in accordance with these Rules.
 The study identified a number of major risks and difficulties faced by the party in applying to a state court: ignorance of the procedure required for a foreign state court; the obligation to conduct the proceedings in the language of the court’s location; the existence of several instances and the procedural formalism that occurs when applying to the general courts; judges do not always have the appropriate competence to deal with disputes arising from foreign trade; gathering evidence and evaluating it on the basis of the national legal system.
 The study concluded that the benefits of international commercial arbitration, in the presence of prerequisites for litigation, give much better benefits for litigation, which forms its authority among the relevant categories of legal entities and individual entrepreneurs.

Legal Regulation of the Professional Income Tax in Russia

The paper is devoted to the analysis of issues related to the legal regulation of the professional income tax in Russia also often referred to as the self-employed tax. It is noted that one of the problems of the current legislation is the lack of a legally fixed concept of the self-employed. Based on the conducted research, it is concluded that the professional income tax is the only special tax regime that can be applied by individuals who are not individual entrepreneurs. The peculiarity of the professional income tax is manifested in the presence of such optional elements of the legal structure as an authorized entity (an operator of an electronic platform and (or) a credit institution), a digital subsystem (My Tax mobile application), and a special type of tax benefits — a tax bonus. In addition, within the framework of the special tax regime under consideration, the legal status of the tax authority is being transformed: part of the rights and obligations of the taxpayer is delegated to it, in particular, the right to send an order to the bank to write off and transfer funds from the taxpayer’s bank account to pay tax, as well as the right to reduce the amount of tax due by the tax bonus.

Features of determining the average number of employees by medical organizations

Quite often, companies and individual entrepreneurs engaged in medical activities face the need to calculate the average number of employees. The correct calculation of this indicator is especially important for organizations and entrepreneurs applying a simplified or patent taxation system, in which one of the conditions for applying the regime is not exceeding the average number of employees of a certain limit. This indicator will be very important in the event of a transition of medical organizations or individual entrepreneurs to an automated simplified taxation system. Organizations on the general taxation system are also obliged to calculate the average number of employees for certain types of reporting. The article considers the indicators that make up the average number of employees. The peculiarities of calculating the average number of employees of the organization, the average number of external part-time employees and the average number of employees who performed work under civil law contracts were analyzed. Practical examples of calculation of the average number of employees and its individual indicators are given.

Exploring entrepreneurial innovation in Ethiopia

We explore the process of innovation as experienced by entrepreneurs in Ethiopia in order to gain new insights from a challenging setting for innovation that has been under-represented in the literature. Guided by two streams of literature – the contextual view of entrepreneurial innovation and the innovation process literature – we examine the accounts of entrepreneurial selection and strategic choices as narrated by 15 Ethiopian innovators pursuing diverse opportunities. Analysis of 77,000 words of text offers a rich data structure that adds substantive detail to the contextual view of entrepreneurial innovation. An emerging process model not only emphasizes economic with societal outcomes but also national citizenship reinforcement at the level of the individual entrepreneur. Policy recommendations are presented to deal with contradictions between government proclamations to encourage innovative new start-ups, and the actual accounts of the entrepreneurs as they deal with obstacles in different contexts.

CONCERNING THE EXPERT’S COMPETENCE IN DOCUMENTARY CONFIRMATION OF DAMAGES FROM LACK OF COMMODITY AND MATERIAL VALUES OR CASH IN PRIVATE ENTREPRENEURS

The article is devoted to the research of issues arising during the expertise, related to the determination and confirmation of losses from shortages in private entrepreneurs who does not keep accounting. The purpose of the article is to determine the approaches to conducting expert economic research in confirming the losses from shortages in private entrepreneurs. The purpose of the research is to clarify the issue of documentary confirmation of financial and economic activity of individual entrepreneur, i.e. conducting accounting according to the available primary documents. Due to the fact that in accordance with current legislation, the provisions of the accounting regulations do not apply to the registration of individual entrepreneur, the organization of accounting for the entrepreneur belongs to the competence of the entrepreneur. Also, the issue of conducting an inventory of fixed assets, commodity and material values, funds, removal of balances of commodity and material values, cash, and registration of its results is not regulated by law for individual entrepreneurs. When conducting expertise on issues of confirmation of the amount of losses due to shortages, entrepreneurs have a number of difficulties in terms of improper registration of inventory results or even their absence in the materials of criminal proceedings. The lack of complete accounting of all business transactions does not allow the expertise to confirm the correctness of determining the results of the inventory. Non-settlement of this issue at the legislative level becomes the reason for refusal to conduct the expertise or pushes the expert to conduct audit actions – the removal of asset balances on the date of the inventory.

Value patterns of entrepreneurs in Europe: does the legacy of the transition still matter?

The article examines the values of individual entrepreneurs in the European context. From among the various available value theories, it applies Shalom H. Schwartz’s framework of Basic Human Values. Schwartz distinguishes 10 values that are dynamically interrelated with each other along several shared dimensions. Two main dimensions (self-centered and collective) and four categories (openness to change, self-enhancement, conservation, self-transcendence) of values can thus be distinguished. The empirical part of the study starts with a cluster analysis to differentiate entrepreneurial groups according to the relative importance of self-centered values, before turning to values with collective connotations in order to draw more comprehensive profiles of the identified clusters. One of the main findings of this study is that more than two-thirds of Eastern European entrepreneurs cannot be characterized by normatively framed entrepreneurial value preferences—they are actually entrepreneurs without entrepreneurship.

How Social Entrepreneurs Access Resources: A Relational Chain Approach

Very little research has described how social entrepreneurs leverage their social networks to tap resources, especially in their local environment which has been proven to be crucial in the early stages of their venture. To address this gap, we draw on economic geography and, more specifically, the work of Grossetti on relational chains of individual entrepreneurs. We interviewed and collected data on 40 social entrepreneurs, all based in the Grenoble region of France. The analysis through a quantified narrations approach led to two surprising results: first, contrary to commercial ventures, the local embeddedness of social entrepreneurs increases through time. Second, personal ties of social entrepreneurs – both weak and strong – play only a small role in the access to resources unlike local institutional and market ties. We finally elaborate some theoretical propositions to explain these intriguing results and discuss their implications for the literature on social entrepreneurship.

Effectual and causal decision-making logics: Development and validation of a scenario-based measure (WITHDRAWN)

Effectuation theory has gained prominence as a framework for understanding entrepreneurial decision-making logics. However, the measurement of effectuation remains controversial, as existing measures suffer from important limitations hindering empirical research. Across several empirical studies, we develop a scenario-based measure of effectuation, examine its content validity, explore and then confirm the dimensionality of the measure, and provide evidence of convergent and discriminant validity. Our measure shows evidence of strong reliability and validity. We contribute a new measure for effectuation research that operationalizes effectuation as a decision logic of the individual entrepreneur, clarify the ontological nature of the effectuation construct, and extend its nomological net.

How Do Entrepreneurs Engage in ‘Body Work’ to Accomplish Entrepreneuring in Pre-organised Settings?

The article investigates how entrepreneurs engage in 'body work' to accomplish entrepreneuring. By doing so, the paper positions the body as the principal force for venture creation, exposing the inextricably interconnected nature of all entrepreneurship and ‘body work’. Research em-ploying ethnographic methods (interviews, observations, active workshop participations) for a UK creative industry organisation Z demonstrates how the pre-existing organisational social structures and physical structure (buildings, pathways, gates/walls) shape entrepreneuring via ‘body work’. Rooted in a process-relational viewpoint, this research demonstrates how artisan entrepreneurs organise essential business activities through and with the body. The research zooms in on two practices: selling and not-talking about adapting to the organisation’s materiali-ty through dramaturgically “doing body work”. Through exposing the overlooked body work of individual entrepreneurs the research captures organising of continuous venture development that brings the organisation Z alive. This research contributes to debates on the material turn in entrepreneurship, inspired by existing debates in organization studies.

ПРОТИВОРЕЧИЯ В СФЕРЕ ПРАВОВОГО РЕГУЛИРОВАНИЯ ОБОРОТА НАРКОТИЧЕСКИХ СРЕДСТВ, ПСИХОТРОПНЫХ ВЕЩЕСТВ И ИХ ПРЕКУРСОРОВ, ВСТУПИВШЕГО В ДЕЙСТВИЕ В 2022 ГОДУ

Abstract. The turnover of narcotic drugs, psychotropic substances and their precursors in healthcare is regulated by a significant volume of legislative and legal acts. At the same time, since March 1, 2022, a number of new regulatory documents have been adopted, which define the requirements for the turnover of these substances. But, despite the comments made in previous publications, on the settlement of certain issues in this area within the framework of the regulatory guillotine, unfortunately, the new documents that have entered into force are not without serious shortcomings. These shortcomings can negatively affect the quality of medical and pharmaceutical services, since the presence of contradictions leads to an ambiguous interpretation of certain points of the approved legal norms. The study was conducted on the basis of a content analysis of the information base relevant at the time of studying the problem regulating the turnover of narcotic drugs, psychotropic substances and their precursors. Discrepancies and shortcomings were revealed on the following points: rules for maintaining special journals; registration of requirements and bill of lading requirements; the procedure for the release of narcotic drugs and psychotropic substances to medical organizations; the possibility of assigning these substances by individual entrepreneurs; individual issues of fixing the loss; return from temporary storage to main storage; storage conditions of thermolabile narcotic drugs, depending on the category of premises; accounting and destruction of precursors; as well as excessive requirements. The results of the analysis of the newly issued regulatory documents showed the need to make corrective changes in order to better understand the requirements of regulatory documents in the field of trafficking of narcotic drugs, psychotropic substances and their precursors for proper execution by practitioners.

Taxes and payments paid by individuals, the impact on their financial situation

In accordance with the current tax legislation, on an equal footing with organisations and individual entrepreneurs, individuals who do not have income from business pay taxes on income from labor activities in organisations and taxes on property they own: transport, land, and personal property tax, as well as other non-tax payments (housing and communal services, etc.). The article analyses the role and importance of taxes paid by individuals in the budgets of various levels, non-tax mandatory payments, their impact on the financial situation of individuals. The relevance of the study is due to the fact that the payment of taxes and mandatory payments worsen the financial situation of taxpayers – individuals, and the fight against poverty has been declared a priority task of the state and local authorities. The study found that individuals, including non-working pensioners, bear a significant financial burden, which is caused, among other things, by the inability to shift the responsibility for paying taxes to someone, and therefore the number of people whose incomes are less than the subsistence level does not decrease, differentiation of the population does not decrease in terms of income. Recommendations on compensatory instruments to increase the income of the population are made.

Entrepreneurship As the Primary Condition for Building Up The Mixed Economy

The entrepreneurship nature of Georgia is conditioned with Georgian economy`s transitional condition, also by its originalities. In particular, from one side: during of recent period the number, qualification of individual entrepreneurs was significantly increased, their activity covers more and more new fields, the market (entrepreneurial) infrastructure becomes wide, entrepreneurial mindset is being formed in the society; from another side: significant part of entrepreneurs didn`t possess proper special knowledge and experience and rational conducts under the market terms; besides, market infrastructure is still undeveloped and ineffective; state share is remained in national wealth and in the properties of joint-stock companies as well; because of lack of proper mechanism, efficiently reproduction of state share is impossible. Entrepreneurial ethics and culture is very low. Moreover, big amount of people dubiously stare at entrepreneurs and the results of their activity. Shortly, the origins of Georgian entrepreneurs` formation are unfavorable. Keywords: entrepreneurship, business, market, sale, management, competitiveness, customer.

A Universal Definition of Procedural Inspection as a Measure to Enforce the Proceedings in Administrative Cases: The Legal Essence and Problems of Legislative Regulation

The paper is devoted to the problems of applying such a security measure in cases of administrative offenses as inspection. The author explores the essence and potential of inspection as a procedural means of recording and documenting evidence in the framework of proceedings on administrative offenses. The current administrative procedure legislation provides for two types of inspections: inspection of the place of commission of an administrative offense (Article 28.1.1 of the Code of Administrative Offences of the Russian Federation) and inspection of premises, territories and objects located on them belonging to a legal entity or individual entrepreneur (Article 27.8 of the Code of Administrative Offences of the Russian Federation). At the same time, the content of these procedural actions, their procedural goals and grounds for application are not clearly defined in the law. In addition, the legal regulation of the inspection as a procedural action in the framework of an administrative case leaves open the question of all possible objects of such an inspection. Currently, the peculiarities of the legal regulation of the inspection do not allow the appropriate measure to be applied in all necessary cases. Moreover, its application carries high risks of recognizing the results obtained during the examination of the case as inadmissible evidence. As a solution to the above problems, it is proposed to consolidate in the administrative legislation a single unified concept — procedural inspection. Developing this proposal, the author provides the definition of a procedural inspection, develops general procedural requirements for its conduct. In addition, the paper substantiates the thesis about the need for special legal regulation and consolidation of special procedural requirements for conducting a procedural inspection of web pages (pages in information and telecommunications networks, including the Internet).

ВПЛИВ ОРГАНО-МІНЕРАЛЬНОГО ДОБРИВА «SMART» КОМПОЗИТ МАРЦІНИШИН® НА ПОКАЗНИКИ ВОДООБМІНУ ЛИСТКІВ ПОМІДОРА ЇСТІВНОГО (LYCOPERSICON ESCULENTUM MILL.)

The article presents the results of the impact of organic-mineral fertilizer "SMART" composite "Marcinyshyn" ® on the water exchange rates of edible tomato leaves (Lycopersicon esculentum Mill.) when grown on meadow-black medium loam soils on loess-like loam soils of the Western Forest-Steppe of Ukraine (Ternopil region). Organic-mineral fertilizer "SMART" composite "Marcinyshyn" ® is included in the "List of pesticides and agrochemicals approved for use in Ukraine" with the status of "permanent registration" for use in agriculture. The developer of regulatory and technical documentation and manufacturer of the fertilizer is Individual Entrepreneur Martsinyshyn Yuriy Danylovych, Ukraine; LLC "Research Institute of Noosphere Valeology Martsinyshyn Health Conservation and Planetary Human Environmental Safety", Ukraine. 
 It is shown that the use of organic-mineral fertilizer "SMART" composite Marcinyshyn "® by treating the root system of seedlings and foliar fertilizing of plants in phases of 3–4 true leaves, 5–7 true leaves, bush formation – the beginning of budding, flowering, fruit formation and closing of fruit significantly affects the intensity of transpiration, water holding capacity, water deficiency in the leaves of edible tomatoes hybrid F1 Talent in soil and climatic conditions of the Western Forest-Steppe of Ukraine (Ternopil region).
 It has been observed that when using organic-mineral fertilizer "SMART" composite Marcinyshyn®, the increase in transpiration intensity in comparison with the control in the phases of budding was 31.2 %, in flowering it was 29.4 %, pink ripeness – 40.1 %.
 In the flowering phase of the edible tomato under the influence of organic-mineral fertilizer "SMART" composite Marcinyshyn®, there was a tendency of greater water-holding capacity of tissues in 2, 4 and 6 hours after leaf plucking compared to the control. Indicators of water-holding capacity of leaves with foliar feeding of plants only after 24 hours were statistically significant. 
 The analysis showed that the use of organic-mineral fertilizer "SMART" Marcinyshyn® composite statistically significantly reduced the water deficit of fruits of edible tomato leaves in the phases of budding and pink ripeness by 16.7 and 19.1 %.

Improving the means of supporting citizens and individual entrepreneurs: a social contract

Improving the means of supporting citizens and individual entrepreneurs: a social contract

Development of new and adaptation of existing methods and mechanisms to improve the economic security of individual entrepreneurs using intellectual assets

Development of new and adaptation of existing methods and mechanisms to improve the economic security of individual entrepreneurs using intellectual assets

«Umnye tekhnologii» v predprinimatel'skoj srede i ih vliyanie na konkurenciyu

In this article, the author simultaneously examines several of the most relevant problems for the recent history of Russia related to the legal status of individual entrepreneurs, self-employed citizens and real impact of smart technologies on competition between them.

Особенности деятельности управляющей компании индустриального парка

One of the instruments of industrial policy are industrial parks that combine the interests of business and territorial entities, integrating various types of business in the free territories of industrial complexes and/or territorial entities, providing not only an increase in the efficiency of industries, but also solving social issues by creating new jobs, increasing budget revenues. One of the most important issues of creating such integration associations is the organization of an industrial park management company. The article discusses the problematic issues of choosing the functionality of a management organization depending on the type of individual entrepreneur. The performance indicators of randomly selected operating sole proprietors are considered, a comparative analysis of these indicators is given depending on the type of sole proprietor with the linking of the main functionality of the managing organization (coordinator, landlord, investor, complex manager). The performance indicators of the industrial park are proposed.