Legal Entity Research Articles

Law, Culture and Language: Challenges in Legal Term Translation from the Perspective of Comparative Legal Culture

As a cross-cultural communication activity, legal translation inevitably involves law, culture and language. The accurate translation of legal terms plays a crucial role in facilitating the exchange between different legal cultures. Cultural factors, including language, legal systems, legal institutional structures and legal mindsets, have a major impact on legal translation. Failure to capture the discrepancies between different legal cultures causes errors in the translation of legal terms. To achieve optimal translation effects, translators not only need to possess a high level of language proficiency but also have a deep understanding of different legal systems and cultures. From the perspective of comparative legal culture, this paper analyzes how cultural factors influence the translation of legal terminology between Chinese and English and proposes corresponding translation strategies. When there are equivalent concepts in both the source and target legal systems, translators should employ corresponding legal equivalents in the translation. In cases where such equivalents are absent, translators may employ paraphrasing techniques or coin new terms to convey the intended meaning.

Innovations as a driver for the development of the region’s investment attractiveness: incentive tools and methods

The article considers innovations that are the flagship of the development of investment potential of Russian regions and regional economic systems as the main element of investment attractiveness of the regions. The conducted research examines the basic tools and methods for the formation of an effective assessment system for innovative regional development as the level of the investment attractiveness of Russian subjects and Russian regional systems within the framework of Russian and foreign practice and experience. Definition and evaluation of such an indicator as the level of development of the digital environment of business communications, stimulating the effectiveness of innovative activities of business entities, have been identified as the main approaches (or methods) in studying this problem. The conducted research has a significant impact on the further study of directions for the development of a mechanism for effective assessment of the innovative potential and innovative development of the region, which serves as the basis for increasing the investment attractiveness of the Russian regions. The application and use of various assessments, diagnostics and their implementation in considering the innovative potential and innovative development of the region are to analyse the prospects for its formation. The obtained results of the research can be used in assessing these two phenomena to increase the investment attractiveness of the Russian regions.

Creative industries’ business strategies during crises: insights from incubated small business startups

Purpose This study aims to explore the strategies adopted by incubated small business startups in creative industries during the COVID-19 pandemic. To conduct the analysis, the conceptualization of Miles and Snow’s strategic typology was used. The findings of this study could help small business startups deal strategically with future crises. Design/methodology/approach This study used a qualitative approach, and data were obtained through interviews with 15 fashion-related incubated startup founders in Indonesia. Findings The results of this study showed that business strategies implemented by most owners were centered on calculated risk-taking. The main choices comprised the “wait and see” and “seeking new opportunities” approaches. Regarding foresight capabilities of participants of this study, there are some interesting findings that may capture the essence of their capabilities in dealing with future crises. Research limitations/implications The findings cannot be generalized across all creative industries but offer additional perspectives possibly unnoticed by stakeholders. In this regard, the findings could help startups in creative industries take different strategies in specific contexts. Originality/value Small business startups in creative industries are expected to provide different responses to ensure survival because of their chosen business strategies. However, limited information is available regarding how these business entities adapt to a new normal during pandemic crises.

Approach to Weighting the Success Criteria of Toll Road Project of Government Cooperation with Business Entities Procurement Model

In providing funding for toll road development projects, many developing countries are im-plementing PPP pro-curement schemes including Indonesia. This funding scheme is believed to be an innovative procurement process model and has good prospects for the future of the construc-tion industry in the world. However, in its implementation, the Indonesian government is currently faced with various problems that have the potential to have a negative impact on the management and development of toll roads in Indo-nesia. Therefore, the main objective of this research is to develop a method of evaluating the success of PPP-themed toll road projects and determining the current and future strategy of PPP-themed toll road development projects. Methodology This research, using an exploratory sequential mixed methods approach, involves four stages of research. Through a Systematic Literature Review (SLR) of reputable scientific journals from various countries, a questionnaire survey was developed. The survey results were analyzed using multivariate statistical methods with the help of Par-tial Least square analysis software (PLS-SEM), analytical hierarchy process (AHP) and Relative Importance Index (RII) methods. The results of this research found 20 critical success indicators and four dimensions of project success. This study produces a new way to assess the success of PPP-themed toll road projects that is very important and can inspire the government in making policies, legislation and regulations as well as innovative strategies in develop-ing PPP-themed toll roads.

Environmental Taxation and Sustainable Environmental Protection - Reality or Myth? An Integrative Review

The increase in environmental pollution has different origins, and in each of them we can observe the actions and activities of human beings, whether natural or legal persons. In response to this, the legal figure of the environmental tax has been applied as a strategy and means of income to prevent, compensate for environmental damage and improve ecological quality, constituting a route to improve sustainable environmental protection. In this sense, this article examines, based on the scientific literature, the relationship between environmental taxation and sustainable development. The research topics are varied in terms of methodologies and theoretical perspectives, and the relationship between environmental taxes and their objectives remains controversial. The main findings of the review highlighted the importance and purpose of taxes; the difference between types of taxes; the justification for tax collection; and the orientation of the resources raised towards improving environmental protection and sustainable environment, which allows us to conclude on the need to reflect on the implementation of viable environmental policies aimed at ensuring social justice. In this sense, policy makers must have the appropriate profile that demonstrates expertise since sustainable development encompasses the protection of the environment by reducing pollution with educational and awareness-raising policies. Received: 11 July 2024 / Accepted: 30 October 2024 / Published: 05 November 2024

IMPACT OF MASS MEDIA ON LOCAL BUSINESSES CASE STUDY IN MANGOCHI DISTRICT

Every business one way or the other gets advertised, it can be a poster on one’s door or a commercial advert on the national broadcasting station. The aim of all these efforts is to attract customers, increase awareness, and introduces a new product and many more. Mass media is the only platform that allows entrepreneurs to reach a wide area because of its ability to extend media coverage. Mass media refers to a diversified collection of media technologies that reach a larger audience via mass communication. Mass media is every wide area that cover different media channels form print media, electronic media and social media. All these aspects are part of mass media. Therefore, having noted what mass media is, this study will aim at finding the impacts of mass media on local businesses in Mangochi district. The research will try to find how local entrepreneurs are using mass media in their business, the challenges that local entrepreneurs are facing in relation to mass media, benefits that local entrepreneurs are obtaining with the help of mass media and many more. The aim of this study is to find whether mass media is important to a local business or not. This study will use qualitative method in collecting and analyzing the data. The researcher will collect the data from 40 prominent business entities with Mangochi using a questionnaire and will analyze the data using the thematic data analysis. From, the analysis the research will present the findings in a discussion form and a comparison with the literature review will be conducted. The aim of comparing the two (actual finds and literature review) is to know whether the researcher’s findings are corresponding to what other people have already find out. Finally, the researcher will write a report on his findings and give a recommendation. KEY WORDS: mass media, local businesses, social media, challenges and benefits.

Subjectivity of artificial intelligence in criminal law: New challenges

The article aims to evaluate which changes in criminal law can influence the improvement of defining the legal personality of artificial intelligence. To achieve this, the object of study is AI-based technologies that could become subjects of criminal law. The scientific objective of the article is to identify and organize the most necessary changes in Jordan's criminal legislation to establish the legal personality of artificial intelligence. The research methodology involves applying a consolidated ranking of the proposed changes in criminal law. As a result, a list of proposed amendments to Jordan's criminal legislation is presented, which enhances the definition of artificial intelligence as a legal subject. A model for organizing these changes from the most significant and necessary today to the less influential is also presented. Prospects for further research should involve a deeper assessment of the moral and ethical issues of artificial intelligence and the regulation of its activities.

Legal entity of the Catholic Church as a participant in Land and Mortgage Register proceedings in Polish law – selected issues

This article evaluates the legal norms related to real estate trading by legal entities of the Catholic Church in the context of land and mortgage register proceedings. First, the issue of the legal entity of the relevant church legal entities is presented. Next, the principles of the representation of church legal entities by the competent authorities is analysed. This is important both for the capacity to undertake a substantive legal action, the subject of which is real estate, and for examining the effectiveness of procedural steps taken in the course of land and mortgage register proceedings. The last part is devoted to real estate trading with the participation of church legal entities in the context of the principles resulting from the regulations of land and mortgage register proceedings. The research leads to the conclusion that for land and mortgage register proceedings, it is of fundamental importance to assess the effectiveness of a legal act in the context of the specific requirements of canon law, examples of which are Canons 1281 § 1 of the Code of Canon Law with regard to acts exceeding the limits and manner of ordinary management, and Canons 1292 § 1–2 of this Code making the validity of alienation dependent on the consent or authorisation of the competent entity. The absence of the consent or authorisation required by the provisions of canon law should lead to dismissal of the application for entry, which can possibly be remedied by a subsequent confirmation of the legal act performed by applying the instruments of civil law, as exemplified by Articles 39 and 63 of the Civil Code. In addition, the implementation of the principle of the autonomy of the Catholic Church is expressed in leaving to the church authority regulation of the appointment of the competent bodies of church legal persons; the land and mortgage register court cannot question the effectiveness of the appointment of these bodies, the assessment of which is left to the Catholic Church and its organisational units.

Generative named entity recognition framework for Chinese legal domain

Named entity recognition (NER) is a crucial task in natural language processing, particularly challenging in the legal domain due to the intricate and lengthy nature of legal entities. Existing methods often struggle with accurately identifying entity boundaries and types in legal texts. To address these challenges, we propose a novel sequence-to-sequence framework designed specifically for the legal domain. This framework features an entity-type-aware module that leverages contrastive learning to enhance the prediction of entity types. Additionally, we incorporate a decoder with a copy mechanism that accurately identifies complex legal entities without the need for explicit tagging schemas. Our extensive experiments on two legal datasets show that our framework significantly outperforms state-of-the-art methods, achieving notable improvements in precision, recall, and F1 score. This demonstrates the effectiveness of our approach in improving entity recognition in legal texts, offering a promising direction for future research in legal NER.

Investigating the Nexus Between Energy Transition Reporting Practices and Corporate Efficiency in the European Agri-Food Sector

The research paper investigates the nexus between energy transition reporting practices and corporate efficiency of listed European companies from the agri-food sector. The study relies on key energy-related and financial indicators and logistic regression analysis conducted on 219 EU business entities publishing their financial and non-financial reports between 2004 and 2023. Based on the distribution of financial metrics in the sample, we assumed that entities reporting data on energy transition, either partially or fully, could achieve higher profitability and simultaneously have lower liquidity than non-reporting companies. The panel data model indicated a strong relationship between the reporting status of a business entity, its revenue, and the time variable, demonstrating that the likelihood of providing information on energy transition was associated with the size of a company and increased systemically over time. However, further regression analysis revealed a lack of a persistent, significant relationship between the key financial indicators and the entities’ energy transition reporting status. Considering the substantial changes in the EU regulatory environment associated with introducing CSRD, we conclude that with increasing legal pressure over time, companies will gradually shift towards standardized industry-related reporting practices, resulting in more consistent and transparent evidence of their energy transition strategies.

Шляхи залучення фінансових ресурсів державними банками для відбудови економіки України

Introduction. The analysis of the availability and quality of financial resources involves identifying sources of funding, established practices of state-owned banks, international programs and funds, criteria for ensuring the quality and sustainability of reconstruction, urgent needs for funding and its availability, ensuring the participation of economic actors in the planning and monitoring of reconstruction programs, accountability mechanisms and ensuring economic, social and environmental sustainability. Problem Statement. The need to expand the sources of term resources on local and international markets, and to distribute them through a system of financial partnerships between state-owned banks and authorized financial organizations to support small and medium-sized businesses, requires coordinated actions among all stakeholders. Although households' long-term funds account for only a small share of the overall financing structure, they are becoming increasingly important in the context of globalization, especially in view of economic recovery and political stability. The purpose is to examine the volume, dynamics and structure of sources of funds raised by state-owned banks in the local market for the purpose of rebuilding Ukraine's economy. Methods. The study used a systematic approach, the principles of systematization of statistical and analytical data, graphical analysis, scientific synthesis, induction and deduction. Results. The article analyzes the volumes, dynamics and structure of attracting credit resources by state-owned banks in partnership with authorized financial organizations, in particular through the loan programs of the Entrepreneurship Development Fund (EDF) and the NBU's refinancing programs for commercial banks. It was found that the amount of resources attracted from the EDF is insignificant compared to the loan portfolios of state-owned banks. To access the EDF loans, state-owned banks invest in government debt instruments (government bonds), which is inefficient in terms of supporting economic recovery, as high interest rates on such instruments cause liquidity to flow into government debt obligations, which puts pressure on the state budget and additional default risks for issuers of such securities. Special attention in the study is paid to the analysis of the dynamics of customers' term deposits by banking groups, including state-owned and private banks, as well as banks with foreign capital. The dynamics of attracting funds from individuals and legal entities of state-owned banks in comparison with large private banks and banks with foreign capital is presented. This made it possible to assess how successfully banks maintain their liquidity and retain customer confidence. Conclusions. In times of war, state-owned banks play a key role in stabilizing the financial system. Business support programs, social payments, and government guarantees have made these banks important to customers, which explains the significant growth in deposit portfolios in 2023-2024. The volume of bank refinancing (collateral, terms, purpose) indicates a change in the NBU's strategy aimed at reducing banks' dependence on the central bank and moving to more market-based liquidity mechanisms. The gradual integration of Ukraine into the EU opens up prospects for state-owned banks to access large-scale and cheap financing under targeted programs, so it is advisable to orient the banks' resource policy towards the relevant mechanisms. In times of war and global uncertainty, state and international guarantees are an important tool for attracting additional financial resources. At the same time, this tool is used to a limited extent. Among the state-owned banks, only Ukreximbank has received direct guarantees from the Ukrainian government to secure creditors' claims. It is necessary to consider the possibility of attracting guarantees from international organizations as a less burdensome and more effective tool for expanding and reducing the cost of funding.

Підходи до реформування спрощеної системи оподаткування в умовах реалізації Національної стратегії доходів до 2030 року

Introduction. Subjects of small and medium-sized enterprises in global fiscal practice can be taxed either under the general tax system or through simplified tax regimes. The application of such taxation regimes is determined by a number of their advantages and is established at certain stages of the socio-economic development of the state. Problem Statement. In the conditions of Ukraine's European integration and a critical shortage of financial resources, there is an urgent need to reform the simplified taxation system in Ukraine. The National Revenue Strategy until 2030 (hereinafter - the Strategy) outlines the reasons and main directions of reform. Its main objective, in this regard, is to establish incentives for business entities to transition from a simplified to a general taxation system. Purpose.To substantiate the approaches to the development and operation of a simplified taxation system, and to form proposals for its design in Ukraine in line with the implementation of the Strategy. Methods. The research employed a variety of general scientific and specialized methods, including logical analysis, synthesis, induction and deduction, description, theoretical generalization, abstract-logical reasoning, critical analysis, comparison, and expert evaluation. Results. Based on the analysis of the negative and positive aspects of the operation of the simplified taxation system in Ukraine, the expediency of its preservation with the elimination of negative aspects and taking into account the needs of the socio-economic development of the state is substantiated. Key areas and approaches to the design of a simplified taxation system in Ukraine are determined. Proposals have been made to define individual elements of the simplified system in the context of the implementation of the Strategy. Conclusions. The study of the methodological foundations of the design of certain spheres of simplified taxation regimes reveals the existence of several alternatives in the selection of approaches to their formation. These approaches are influenced by the macroeconomic situation in the state and the choice of tasks to be achieved when introducing or reforming the simplified regime. The authors outlined proposals for the design of a simplified taxation system in Ukraine, highlighting key areas and evaluating the extent to which these proposals are reflected in the Strategy.

НОРМАТИВНО-ПРАВОВЕ ЗАБЕЗПЕЧЕННЯ ОБЛІКУ ТА КОНТРОЛЮ РОЗРАХУНКІВ З ПОСТАЧАЛЬНИКАМИ ТА ПІДРЯДНИКАМИ

Annotation. The organization of accounting for accounts payable at any enterprise is quite important, because it contributes to the reliability, correctness and transparency of the display of data from settlement transactions with suppliers and contractors. The article discusses the peculiarities of accounting for payments with suppliers and contractors. The purpose of the article is to clarify the economic meaning of the terms "supplier", "contractor", "creditor debt" and to reveal their role in the country's economy. It was determined that accounts payable is the organization's debt to other legal entities and individuals, which appears as a result of a time gap between the provision of goods and materials, the receipt of goods and services, the provision of services, the receipt of a preliminary cash advance and the date of their actual payment and fulfillment of obligations to third parties. The current legal acts regulating the accounting of settlements with suppliers and contractors were analyzed; the theoretical aspects of their accounting and analytical support are systematized, as well as the documentation of transactions with these counterparties is displayed. Ways and directions for further improvement of accounts payable management are proposed. It was revealed that with the help of keeping analytical documentation, accounts payable will be improved, namely, control of the timeliness of payments with each supplier or contractor for the delivered values ​​will be improved, and as a result, this will have a positive impact on the company's financial condition. It was identified that the main methods of managing payables are: control over the ratio of payables; assessment of accounts payable; analysis of settlements with creditors, their registration.

АНАЛІЗ ЦІНОВИХ СТРАТЕГІЙ ТА СПОЖИВЧА ПОВЕДІНКА В КОНТЕКСТІ МАРКЕТИНГОВИХ ДОСЛІДЖЕНЬ

Abstract introduction. The article examines the views of scientists regarding the formation of price strategies. The main approaches to pricing are considered, with the help of which companies set optimal prices for their services and goods. Factors affecting the company's choice of pricing strategy and affecting consumer behavior are considered. It is conducted research in relation to behavior of consumers and built model of satisfaction of consumer necessities. The purpose of the article. Consideration of pricing strategies of companies and their impact on consumer behavior. Researching consumer behavior and building a model for satisfying consumer needs in goods or services. Methods. Carrying out research the methods of abstraction, analysis, logical, theoretical and historical generalization and comparison are used. For basis of research a dialectical method is taken. Results. The article examines the main approaches to pricing, with the help of which companies set optimal prices for their services and goods. The factors affecting the company's choice of price strategy are considered, and the factors influencing consumer behavior are highlighted. Conducted research on consumer behavior. The proposed model of meeting the needs of consumers in goods or services, which contains 8 sections: the consumer's awareness of the need for the need for a product or service; collection of information; selection of goods or services; decision-making; purchase (payment) of goods or services; evaluation of the choice made and enrichment of experience; the degree of satisfaction of the need for a product or service and consumption of the results. Conclusiоns. After researching and analyzing the available types of marketing price strategies, business entities choose their own price strategy, taking into account certain existing tools, taking into account: characteristics of the service or product, market segment, market competition, competitor analysis, level of market demand, marketing strategies, etc. .. The use of the correct price strategy and the concept of pricing contributes to the achievement of goals: ensuring the stable financial condition of the business entity, meeting the needs of consumers. The offered model in relation to satisfaction of necessities of consumers in commodities or services gives understanding to the process of making decision by consumers in relation to a purchase that is the basic factor of success of company in a competition environment. Companies, that is able to adapt oneself to the necessities of consumers and, to their requirements, that understand the customers, have more chances to retain and attract clients, promote a competitiveness and score a success at the market. The question of the method of determining prices for certain types of services and the behavioral reaction of consumers requires further research.

НАУКОВІ ПІДХОДИ ДО РЕАЛІЗАЦІЇ ЕКОНОМІЧНОЇ БЕЗПЕКИ У ПІДПРИЄМНИЦЬКОМУ СЕРЕДОВИЩІ

Introduction. The current state of enterprises in war can be described as extremely threatening and risky. The dynamism of market processes forces business entities to consider all potential and existing threats to make the right strategic decisions. External factors of the market environment are often characterized by asymmetry and periodic cyclicality, including economic downturns and depressive phases of stagnation. The purpose of the article. The article aims to study various scientific approaches to ensuring economic security in the business sector in wartime. Methods. The current state of enterprises in wartime is extremely threatening and risky. The dynamism of market processes requires business entities to consider all potential and existing threats to make the right strategic decisions. External factors of the market environment are often characterized by asymmetry and periodic cyclicality, including economic downturns and depressions. Results. When considering the role and significance of microeconomic processes at the enterprise level, they should be understood as factors of macroeconomic reproduction at the state level, which is the result of entrepreneurial activity. Conclusions. Based on the analysis, we can draw several general conclusions: The economic security of an enterprise is part of the country's national security and depends on many factors. Economic security is characterized by the ability of an enterprise to achieve stable operation by strategically eliminating and confronting threats and risks. It is proposed that economic security be considered a system of protection for the enterprise's activities from various negative factors of internal and external origin. It also includes the ability of an enterprise to use various resources and approaches to eliminate risks and threats and achieve well-being. Achieving an adequate level of economic security is possible in the context of globalization and the European business development scenario. The essence of the economic security of enterprises is most fully revealed through economic and legal, information and technological, reproductive, and personal approaches.

The Legal Structure and Finical Risk of Reverse Mortgage

The Legal Structure and Finical Risk of Reverse Mortgage

On the Links Between Exposure to Traumatic Events in Religious Contexts, Post-Traumatic Stress Symptoms, and a Positive Perception of God's Image Among Jewish Lesbians, Gays and Bisexuals in Israel.

This study constitutes one of the first investigations aiming to examine the association between traumatic experiences within religious settings and symptoms of post-traumatic stress among religious lesbians, gays, and bisexuals. Furthermore, the study tested whether the anticipated positive link between those traumatic experiences and post-traumtic stress is influenced by a positive perception of God's image. The sample consisted of 146 Israeli Jewish lesbians, gays, and bisexuals who professed a belief in God or demonstrated religious inclinations either presently or in the past. They completed self-report measures via an online questionnaire, assessing traumatic experiences within religious settings, post-traumtic stress symptoms, and positive perceptions of God's image. The findings revealed a significant and robust positive connection between traumatic experiences within religious settings and post-traumtic stress. A positive perception of God's image exhibited a negative correlation with post-traumtic stress but did not moderate the relationship traumatic experiences within religious settings and symptoms of post-traumatic stress. These findings highlight the significance of traumatic experiences within religious settings as a distinct potential risk factor of post-traumtic stress among lesbians, gays, and bisexuals and underscore the necessity of enhancing awareness among mental health professionals, religious leaders, and legal entities regarding the detrimental effects of those expereinces.

Management of Tanah Laba Pura as a Supporting Facility for Tourism in Ubud Village

ABSTRACT This paper aims to find an ideal concept in managing Tanah laba pura to support tourism and provide benefits for the temple itself and for tourism. The problems discussed are how the conversion of Tanah laba pura is used as a means of supporting tourism and how the legal protection of Tanah laba pura is used as a means of supporting tourism in Ubud Village. The type of research used is empirical legal research, with a statute approach, a conceptual approach, and a sociological legal approach. The sources of research data are primary and secondary data sources. Furthermore, it is analyzed using sociological or teleological interpretation analysis techniques. The results of the study show that the benefits of converting Tanah laba pura in Ubud Village are to repair and maintain the temple building, to cover all religious ceremonial activities of the temple such as piodalan, to help the krama desa in the cost of repairing and maintaining the temple building, and to support tourism facilities in improving the quality of tourism in Ubud. Legal protection of temple land used as a means of supporting tourism in Ubud Village is regulated in the Decree of the Minister of Home Affairs No. SK.556/DJA/1986, where temples are declared as state legal entities that can own land with ownership rights

THE DEVELOPMENT OF INNOVATIVE DIGITAL ENTERPRISES IN THE ERA OF TRANSFORMATIONAL ECONOMIC CHANGES

The objective of this article is to examine the role of digital transformation processes in enhancing competitive advantages and accelerating economic growth. The objective is to demonstrate how the utilisation of digital technologies and the fulfilment of external environment requirements facilitate the innovation of products and services. The methodology entails an examination of the concept of digital transformation within the context of Ukraine's economy. This encompasses an investigation of the integration of production and distribution factors, an evaluation of the potential of digital enterprises, and the formulation of a model for the transformation of enterprises into innovative business entities. The findings indicate that digital transformation is a crucial factor in attaining competitive advantages and stimulating economic growth. The study identifies digital enterprises, equipped with end-to-end digital technologies and services, as a crucial factor in the implementation of effective digital changes. Furthermore, it offers a model for the transformation of traditional businesses into digital enterprises. The practical implications of this study are that businesses must address the barriers to digital change in order to achieve qualitative transformations. The findings indicate that the systematic overcoming of these barriers can facilitate successful digital transformations, which can enhance business performance and innovation. The article's value lies in its contribution to the understanding of how digital transformation can be integrated into business operations in a systematic manner, with a view to fostering innovation and growth. The study's originality lies in its proposal of a model for enterprise transformation and its identification of key barriers and strategies for effective digital change, tailored specifically to the Ukrainian economic context.

ANALYTICAL EVALUATION OF THE EFFECTIVENESS OF EQUITY MANAGEMENT IN AGRICULTURAL, FORESTRY AND FISHERY ENTERPRISES IN UKRAINE

The purpose of the research is to generalize the theoretical and methodological aspects and implementation an analytical evaluation of the effectiveness of the management of equity of agricultural, forestry and fishery enterprises of Ukraine using the data of official statistics on large, medium and small enterprises for ten years (2013-2022) as a basis for directing analysis results for the further search for reserves to improve the efficiency of equity management. Methodology. The basis of the research methodology is a dialectical approach, an analysis of data on the composition and structure of equity capital of agricultural, forestry and fishing enterprises of Ukraine for the period from 2013 to 2022 with the division of enterprises into large, medium and small using official statistical information, published on the website of the State Statistics Service of Ukraine. The results of the research showed that in the period from 2013 until 2022, the largest increase in the equity capital of agricultural, forestry and fishing enterprises of Ukraine was observed at the end of 2015 compared to the end of 2014 due to the simultaneous increase in the value of the indicator at enterprises of different sizes. In the structure of equity capital, the share of retained earnings (uncovered loss) was the most significant. In the vast majority of the research years, at average and small enterprises, cash revenue exceeded the amount of equity capital, while at large enterprises, from 2016 to 2022, equity capital made less than one turnover per year. As the calculations showed, large enterprises in the field of agriculture, forestry and fisheries of Ukraine do not properly take advantage of the possibilities of the influence of the scale of production on the formation of indicators of the efficiency of the use of equity. Practical implications. The practical significance of the obtained results lies in their focus on confirming the expediency of the further search for reserves to increase the efficiency of the use of equity, first of all, by large enterprises in the field of agriculture, forestry and fisheries of Ukraine. Value / Originality. The results of the conducted research serve as the basis for further in-depth analysis and search for reserves to increase the efficiency of equity management at different sized of business entities.