Monetary Resources Research Articles

Understanding Virtual Gifting in Live Streaming by the Theory of Planned Behavior

Based on the theory of planned behavior (TPB), the current study developed a model to understand motivations and predictors of viewers’ virtual gifting behaviors in online live streaming. The model was tested with data from 392 live streaming viewers with previous virtual gifting experiences. The results showed that perceived pleasure, interaction with streamers, group interactions, and support for streamers can predict individual attitudes toward virtual gifting. Subjective norms learned from family and friends as well as streamers and viewers in live streaming could significantly affect virtual gifting intention. Quality of streams, the attractiveness of the streamers, and viewers’ monetary resources influenced perceived ease of virtual gifting. Overall, the proposed model predicted virtual gifting behavior well. Findings were discussed in terms of the links between online and offline subjective norms along with the relationship of perceived behavior control, virtual gifting intention, and virtual gifting behavior. We suggest that the adjusted TPB model with subjective norms both offline and online can fit the online interaction contexts well and explain online norms development. Furthermore, our model reflects how social incentive contributes to virtual gifting. These findings offer insights into the motivations of virtual gifting behavior and provide implications for virtual gifting experience design.

Challenges of Enterprises Optimal Growth in Terms of the Covid-19 Pandemic

Challenges of Enterprises Optimal Growth in Terms of the Covid-19 Pandemic

Моделирование кредитного процесса

The article examines the economic phenomenon of credit. The target is to develop a model for element interaction method in the credit process. Hypothesis: it is assumed that scientific research based on a systematic approach is able to reveal the interacting elements in the credit process detail this process and describe the mechanism of its management. The following universal scientific methods have been used: the “black box” method, the element interaction method and the method of interaction of elements in the system with feedback. A three main components have been obtained. The first one is process model of a “black box” loan. The model contains the necessary resource for transformation in the credit process, the block-converter and the pattern of functional dependence the output has acquired on its input. The second one is a simple universal model of the relationship between the elements of the credit process in the system. The model shows the interacting elements of the credit, the specificity of the interaction of the elements, the result of the interaction of the elements of the credit and the effect on the credit and its external environment. The third one is a universal model of the relationship between the elements of the credit process in a system with feedback. The mechanism of regulating processes in the loan has been observed, identified and shown through feedback. The study has provided evidence that to start credit process in target groups they should be in disposition: one lacks all monetary and non-monetary resources whereas the other has an overflow of them; the interacting elements in the loan are efficiency, capacity to pay and pay back; feedback facility can regulate the processes moving in the credit system. Study results having been discovered through research expand the scientific understanding of the processes taking place inside loan. They can be used for an in-depth study of the loan by detailing the components of the model, and for modelling different scenarios of the credit process and its management modes.

Legislature Size and Interest Mobilization: The Effects of Institutional Change

Little is known about how legislature size affects the political mobilization of societal interests. I propose that legislative downsizing events increase the cost of campaigns, and thereby spur additional lobbying by organized interests that corral monetary resources efficiently. I examine how numbers of organizations with registered lobbyists changed in response to legislative downsizing events in three states. Using synthetic control analyses, I find that downsizing did not affect organization totals in Massachusetts or Rhode Island, but that Illinois’ Cutback Amendment precipitated a 25-percent increase in organized interests. Further tests disconfirm that monetary-based interests were most likely to mobilize anew after the Amendment’s implementation. In general, these mixed findings imply that changes in legislature size alone are insufficient for affecting interest mobilization but that other kinds of legislative reforms, such as the transition from cumulative to plurality voting that accompanied Illinois’ downsizing, may affect mobilization rates.

The partition of Bengal in 1947 and The Role of the Hindu MahaSabha

According to Encyclopedia Britannica, the English word “De-colonization” means liberation of colonies from their foreign overlords. After the 2nd world war, the De-colonization of the Asia African continent began due to different economic-political-strategic factors. However, in many instances, this process brings partition of an undivided country into 2\3 smaller successor States with forceful mass migration, refugee crisis, loss of monetary and human resources due to violent civil wars between different ethno-religious groups. After the battle of Plessey (1757) granting of Dewani to the English East India Company (1765), Bengal became the center of the British power in East India. The British city of Calcutta became the most prominent city in Asia as the capital of British India. Through the efforts of some European and native academicians, a mixture of Anglo-British culture happened. The Bengali thinkers taught the nation the first lessons of patriotism during the colonial period. At the beginning of the 20th century, the then Viceroy of India, Lord Curzon, divided Bengal into two parts in 1905. The Bengali masses protested publicly against the partition. R.Tagore and other Bengali thinkers guided the agitation. This protest movement was known as the Swadeshi movement. In 1911, the division was cancelled, but the capital of British India had been shifted from Calcutta to Delhi. After the establishment of the Muslim League. (1906), The Hindu MohaSabha (1915) and enactment of the Morle-Minto (1909), Montegu-Chamesford (1919), the communal harmony between the Bengali Hindu and Muslim community decreased. After the 2nd world war, it became clear that the British Empire in the Indian sub-continent would collapse soon. During the power transfer process, the division of the sub-continent into two different countries became inventible. My aim in this study is to point out the role of the Hindu MahaSabha in the partition of Bengal in 1947. I will try to point out whether the division of Bengal was necessary or the rise of Bengali communalism forced it. I will try both analytical and descriptive research methods to answer my questions.

“Digital Currencies ” an unsecure and unclear economic window, need to regulate or to ban in India

In the never-ending evolving information technology era, this paper provides a review and insights of the significant contemplations that have been related with the market for digital currencies forms since their advancement as a monetary resource in 2009. Notwithstanding amazing value appreciation lately, computerized monetary forms or digital currencies have been exposed to allegations of estimating bubbles key to the trilemma that exists between regulatory oversight, the potential for illegal use through its obscurity inside a youthful immature trade framework, and infrastructural breaks affected by the development of digital guiltiness. Each impact the view of the job of advanced monetary standards as a trustworthy venture resource class and authentic of worth. In a limited ability to focus time, central banks have quickly increased their innovative work exertion on central bank digital currencies (CBDC’s). A developing group of financial examination illuminates these exercises, frequently zeroing in on the "saves for all" part of CBDC’s for retail use. In any case, CBDC’s ought to be considered in the full setting of the computerized economy and the centrality of information, which raises worries around contest, installment framework honesty and security. This paper gives a directed visit through the developing writing on CBDC’s on the microeconomic contemplations connected with functional structures, innovations and security, and the macroeconomic ramifications for the monetary framework, monetary dependability and financial arrangement.

REFINANCING RATE AND ITS IMPACT ON THE COUNTRY'S ECONOMY IN THE CONTEXT OF THE COVID PANDEMIC

REFINANCING RATE AND ITS IMPACT ON THE COUNTRY'S ECONOMY IN THE CONTEXT OF THE COVID PANDEMIC

МНОГОКРИТЕРИАЛЬНЫЙ ПОДХОД К ОЦЕНКЕ ВАРИАНТОВ ПРЯМОЙ ФИНАНСОВОЙ ПОДДЕРЖКИ ИННОВАЦИОННОЙ ДЕЯТЕЛЬНОСТИ ПРЕДПРИЯТИЙ

State financial support is one of the most important factors in the successful innovative development of enterprises. Such support may be indirect or direct. Indirect support includes measures implemented by the state, such as soft loans, special benefits, tax breaks, etc. Direct state support for the innovative activity of enterprises implies the direct use of state monetary and other resources for these purposes. Numerous ways of such support can be reduced to its two main variants, each of which has its pros and cons depending on the specific situation. The first variant of direct financial support by the state of innovative activity of enterprises covers the provision of non-refundable or reimbursable financial assistance to them. The second option is the implementation by the relevant state structures of investments in innovative projects initiated by business. This option involves the participation of the state in the capital of the innovative enterprise being formed. When choosing between these forms of state support for innovation, one should proceed from a multi-criteria assessment of the available options. For this purpose, the author formulated eight criteria, which, in his opinion, each of the alternative options for financial support by the state of an innovative enterprise should correspond to one degree or another. An integral indicator of such compliance can be an indicator of comparative efficiency, calculated by the scoring method using weight coefficients. The article provides a conditional example of calculating comparative efficiency indicators for the two indicated options - providing direct financial assistance to an innovative enterprise and investing public funds in its authorized capital. Based on the estimated expert assessments, the selected criteria were assigned weighting coefficients characterizing their relative importance. The assessment of the compliance of each of the options with the formulated criteria was made on a ten-point scale. On the basis of these two indicators, the comparative effectiveness of the considered options for state support of the innovative activity of the enterprise is determined, comments are given to the results obtained. The conditions necessary for the successful practical application of the proposed approach are noted, among which the main one is to reduce the degree of subjectivity of expert assessments by ensuring a sufficient number of qualified experts involved in assessing the comparative effectiveness of options for state financial support for innovation.

ЄВРОПЕЙСЬКИЙ ДОСВІД СПРАВЛЯННЯ ЕКОЛОГІЧНИХ ПОДАТКІВ ТА ПЕРСПЕКТИВИ ЙОГО ІМПЛЕМЕНТАЦІЇ В УКРАЇНІ

The article examines the experience of European countries in the implementation of environmental taxes in order to determine the prospects for its implementation in domestic conditions. The essence of the concept of ecological tax is revealed. It was found that environmental taxes should be understood as a kind of compensation for damage caused to the environment. Therefore, the volume of the environmental tax should cover the amount of funding for the implementation of nature protection measures and correspond to the volume of damage caused to the environment. In general, the problem in the field of ecology in Ukraine is quite similar to this kind of problems at the global level, which is why there is a need to consider the experience of European countries in the implementation of environmental taxes in order to determine the prospects for its implementation in domestic conditions. The features of environmental taxation in European countries are considered. European countries direct the paid environmental taxes mainly to the improvement of investment and innovation development in the field of environmental protection. At the same time, environmental taxes are an important tool for solving the problem of redistributing monetary resources in the direction of improving the financing of programs aimed at rational use of nature and preserving the quality of the environment. Unfortunately, in domestic conditions, environmental taxes today only fiscally direct the system of collection of environmental payments. The types of environmental taxes in Europe are given. Problematic aspects in the field of environmental taxation in Ukraine have been studied. It has been established that today the basis of such a legislative framework has already been formed in Ukraine, however, with the deepening of globalization processes, it needs some improvement, in particular, first of all, it is worth paying attention to the use of a comprehensive approach to the greening of the national economy, which requires the implementation of a set of measures to reduce the burden on the environment environment.

Stimulative Coordination Models for Cooperative and Competitive Enterprise Alliances Based on Token Economy

The rapid development of blockchain technology offers new ways for businesses to establish an efficient management system with consensus-based governance. Token economy, however, is a newly born notion that may have great potential in stimulating coordination to be more valuable and efficient. This article classifies enterprise alliances into two categories based on their participation motivations and operating modes. Research has been conducted on ten industries facing the pressure of digitalization to analyze participation motivations and operating modes in enterprise alliances. This research has found that cooperative enterprise alliances tend to have relatively negative attitudes and pursue open and fair coordination. On the contrary, competitive enterprise alliances tend to have relatively positive attitudes and pursue secure and efficient coordination. Therefore, models for cooperative enterprise alliances utilize the blockchain and token economy to encourage open resource sharing and ensure fair benefits. In contrast, models for cooperative enterprise alliances utilize the blockchain and token economy to alleviate unfair advantages and encourage efficient resource sharing. This research has also recognized that the value of tokens lies in obtaining future resources, exchanging for monetary resources, and making rules in DAO. Moreover, the integration of token economy could improve corporate innovation capability and promote sustainable development of enterprise alliances. The main contribution of this article is the design of two stimulative coordination models for cooperative and competitive enterprise alliances based on their differences and the token economy. The significance of this paper is to provide a guideline for corporations to share resources and create value efficiently in enterprise alliances and help enterprise alliances operate and develop more sustainably using blockchain technology.

ІНВЕСТИЦІЙНИЙ ПОТЕНЦІАЛ НЕБАНКІВСЬКИХ ФІНАНСОВИХ УСТАНОВ

The activity of the NFI on the financial market of Ukraine is analyzed, which is manifested in the accumulation, conversion and direction of free monetary resources of economic entities for investment purposes in order to achieve a commercial or other effect or preserve the value of money over time. The classification of non-banking financial institutions is considered. The problems of their low investment activity have been identified. The possibility of intensifying the investment activity of NFI under the conditions of forming and increasing their investment potential is shown. Formulated author definition of the essence of the concept «investment potential of NFU». The structure of the investment potential is considered. The potential is characterized as a combination of resources and opportunities to use them for the goals determined by market subjects. The macro- and microenvironmental factors that negatively affect the process of formation of the investment potential of NFI have been determined. Depending on the ratio of the negative impact of macro- and microenvironmental factors, a matrix of strategies for counteracting the specified factor in the process of forming and increasingthe investment potential of the NFU is built. The method of choosing the appropriate strategy for counteracting the negative factors of the macro- and microenvironment allows you to make informed decisions about their minimization. The need to develop a mechanism for the formation of investmentpotential in the context of the implementation of a strategy for countering the negative impact of these factors is shown. It has been proven that NFI are promising subjects of the financial market, which have significant potential opportunities to build up a powerful investment potential andbecome full participants in investing in enterprises of the real sector of the economy.

Научные подходы к формированию экономического механизма в АПК на современном этапе

The article presents scientific approaches to the formation of an economic mechanism in the agro-industrial complex at the present stage. On the basis of economic laws, the theoretical basis for the formation and functioning of the economic mechanism is determined. The main views on the definition of the category “economic mechanism” in the conditions of various economic structures are considered in accordance with the informational, functional and integral approaches. On the basis of the conducted research, the author’s interpretation of the economic mechanism in the agro-industrial complex is formulated, its functions and principles are determined in the new geopolitical conditions. The authors emphasize that the condition for sustainable development of agriculture is expanded reproduction based on the functioning of a comprehensive stimulating economic mechanism and its balanced elements. It is concluded that the system of prices and pricing occupies a central place in the economic mechanism, since the formation and use of monetary resources are a decisive factor in a sustainable reproduction process. It is noted that budget subsidies can be significantly increased, and the structure of their use can be quickly changed, which is extremely relevant in the face of modern challenges and threats. It is emphasized that in modern conditions there is a reconfiguration of the functions of lending, taxation, insurance and customs and tariff regulation for accelerated import substitution and ensuring food security.

Struggle for Substantive Justice and Community Development: Transgender Subjects in Contemporary India

This paper discusses the transgender community's fight for justice and developmental rights since 2014 and the response of the Indian Government toward this assertion. The point of choosing 2014 as the starting point is not because the fight for their justice actually begins in this year but because India witnessed an intensification and an increase in public visibility of transgenders’ mobilization following the recognition of members of transgender communities as legal citizens through the landmark Indian Supreme Court (Court) verdict called the National Legal Services Authority Union of India (NALSA). In documenting transgenders’ mobilization and the state's response, the author has substantially relied on secondary sources—newspaper articles and pieces in magazines, blogs, and other online community networks. The narratives of a few transgender activists and intellectuals reaffirm the critiques offered through the media and online community blogs and networks. It gives one the impression of a neoliberal state, which, while willing to protect the constitutional rights of many marginalized groups, finds it hard to fulfill promises that might require the allocation of substantial fiscal and monetary resources. The consistent collective mobilizations of the transgender communities, however, resulted in some concrete gains and developmental rights.

Suchasnyi stan vzaiemodii mizhnarodnykh orhanizatsii ta orhaniv derzhavnoi vlady v Ukraini u sferi publichnykh finansiv

In this article states that Ukraine continues to implement active measures to reform public authorities, local governments, energy system, economic climate, law enforcement, social protection systems for vulnerable groups and more. The state aims to form a stable and perfect national financial system, as this is one of the main conditions for the effective development of the national economy and creating the conditions for the well-being of the population. However, the construction of an effective national financial system is impossible without its interaction with the world economy, which is characterized by the process of globalization. In addition, such modernization and reform require significant resources, which are usually lacking in Ukraine. That is why the cooperation of Ukraine with international organizations in the field of public finance comes to the fore. International financial organizations are becoming increasingly important in international economic and financial relations, as their network carries a significant share of global investment, there is a purchase and sale of currency to finance export-import operations, and so on. In addition, given the globalization processes in the world and the needs of developing countries, international financial organizations today play a key role in implementing reforms in major areas of public life, helping to minimize possible crises in national financial systems. Cooperation with international financial organizations is also an integral part of the foreign policy of our state, as well as an activist for the development of financial and economic Ukraine. Such cooperation has an impact on public financial activities, the peculiarities of the formation, distribution and use of monetary resources, as well as the organization of money circulation and financial control. What is meant by «international financial organization»? To address this issue should turn to the achievements of international science. Administrative and financial law. International financial organizations are organizations established under several states that are subjects of public international law and which provide financial resources to member states of international financial organizations on the terms specified in their documents. In the international steam literature, the concept of international financial organizations is also understood as such an organization, which is endowed by its members with competent activities in the monetary and financial sphere and which is more or less involved in the functioning of the international financial system.

Analysis of Payment Process at school feeding social program Qali Warma at headquarters in 2015

The PNAE Qali Warma program obtained ISO 9001: 2008 certification in 2016, with the purpose to paying food suppliers on time. Delayed payment mainly affects the cash flow of the Small and medium-sized enterprises SMEs. The objective of this article is analyze the attention times of payment request process. Results: the mean attention time was 22.9 days, with coefficient of variation (CV) of 38.7%; of which, 17.4 days represent periods with no value added. In each step of the process the CV exceeds 30%, which indicates little certainty to meet the planned deadlines. The files have 57.3% probabilities to stay in the process for more than 20 days and 17.6% for more than 30 days. The variation is explained according to the characteristics of the files. The time to transfer monetary resources doubles at the Administration Unit and the Purchase Committees, simplifying the activity would have saved 4.2 million soles.

DIRECTIONS OF USE OF REGIONAL FUNDS FOR SUPPORT OF SCIENTIFIC, SCIENTIFIC-TECHNICAL AND INNOVATIVE ACTIVITIES

The article analyzes the trends in R&D expenditures as an important condition affecting the increase in innovative activity. It is indicated that one of the factors that contributes to the growth of funding for research and development is the creation of regional funds for support of scientific, scientific, technical and innovative activities, the budget of which is formed from deductions from the proceeds of companies. It is noted that their creation contributes to the centralization of monetary resources. The purpose of the study is to identify areas for the use of funds from regional funds to support scientific, scientific, technical and innovation activities. Based on the analysis carried out, the main areas were identified to which the financial resources of the funds could be directed and the volume of their use was determined.

Цифровизация экономики и эффективность налогового контроля

The annually developed in the Russian Federation main directions of the budget policy of the state, on the one hand, are aimed at maintaining the necessary level of tax burden on various categories of taxpayers, taking into account industry specifics. On the other hand, the ongoing control over the observance of the minimum values of the fiscal burden. These circumstances provide the necessary monetary resources to the revenue part of budgets of all levels. In addition, the implementation of functions by public institutions at the appropriate level is taken into account. These measures are aimed at ensuring a steady increase in the welfare of citizens. They stimulate the competitiveness of the domestic economy in the medium term. At the same time, the number of field tax audits as of July 01, 2021 decreased by 31% as compared to the same period as of July 01, 2017. The total number of additional accruals revealed by field tax inspections increased 2.5 times, reaching an average of 40.2 million rubles per inspection unit. At the same time, control and enforcement of tax compliance measures are increasing. The introduction of elements of digitalization is now an effective mechanism in the collection of information about the levels of consumption of individuals or households. It also takes into account the amount of capital and the amount of assets, grouped according to individual categories of households. Digitalization allows the transfer of information received from third parties, including the amount of income received, as well as the amount of consumption for the tax period. According to the results of the study, the dependence of digital technologies used by the fiscal authorities, the number of field tax audits and additional tax assessments were identified. In addition, possible areas of improvement of tax control methods in today's digital relationships were identified.

MODERN PRACTICE OF LEADERSHIP: ITS ROLE AND IMPORTANCE IN THE SUCCESSFUL OPERATION OF THE ORGANIZATION

The rapidly accelerating globalization process in the 21st century, advances in technology and science, and other developments related to these processes have posed hitherto unknown challenges to our country's education system. Therefore, at the current stage of the country's development, the main challenge of the Georgian higher education system should be considered to improve the quality of education. However, the effectiveness of the higher education system depends on a large extent on the optimal distribution and efficient use of monetary resources between the various links and field of the education system. Based on the study, generalization and research of the above-mentioned issues in the article, the main factors, influencing the development of organizational leadership and educational space in Georgia, were identified. The aim of this research is to determine the compliance of the Georgian educational system with the international principles and to identify the model of a successful university with a significant impact in this direction. Also, based on the generalization and evaluation of the experience of foreign universities, active use and implementation of leadership strategies in Georgia. The aim of research is to identify the challenges of the Georgian education system based on the generalization of modern leadership practice. The object of research is Georgian and foreign educational institutions. The subject of research is to study and identify the factors that have a positive and negative impact on the development of the Georgian educational system. The research is based on analysis and synthesis, as well as graphic representation, comparison and other methods.

4D-HyCoSy performed in a reproductive center: retrospective analysis of pain perception, complications and spontaneous pregnancy rate after the technique.

Nowadays 4D hysterosalpingocontrast sonography (4D-HyCoSy) represents a primary technique in the evaluation of tubal impairment, with a low rate of pain referred and complications related, but its role in increasing the chance of spontaneous clinical pregnancy in women in childbearing age is still debated. Retrospective study of 359 women performed 4D-HyCoSy at Reproductive Physiopathology and Andrology Unit, Sandro Pertini Hospital, Rome, during the period 2018-2020. women attending our IVF (in vitro fertilization) center with at least 1 year of infertility. female age over 43 years, previously known severe tubal infertility, suspected anovulation, and semen abnormalities. evaluation of tubal patency, complications related to technique, and pain perception evaluated thanks to a 10-cm visual analogue scale (VAS) Scale. clinical pregnancy rate (PR) after the technique confronted between the group of women with bilateral tubal patency (group A) with the group of monolateral tubal patency (group B) within 30 days and between 30-180 days, and 180 days-1 year from the exam. Time to pregnancy (TTP) and other obstetrical outcomes were evaluated too. The average age of the study's population was 33.3 years. Mean duration of infertility was 2.1 years. Complication rate was 6.4%, and in any case the use of ephedrine was required. 182 (50.6%) women reported absence of pain during the exam (VAS scale value 0) and 131 (36.5%), reported mild pain experience (VAS scale value between 1-4). Spontaneous pregnancy rate was of 29.3% in group A and 30.3% in group B; time to pregnancy was 32 ± 14.7 days in group A and 35 ± 13.1 days in group B. The insurgence of a spontaneous pregnancy was significantly lower for both 4D-HyCosy sub-groups after 30 days following technique respect to 30-180 days and 180 days-1 year following the technique (both p-value < 0.001). We confirm that 4D-HyCoSy is a safe and user-friendly technique, used as first line assessment of tubal patency of women afferent to a reproductive center. We also reported a positive impact on spontaneous pregnancy rate in women performing 4D-HyCoSy, emphasized within the first following month. This mandatory technique for tubal investigation, has not only a function in the diagnostic assessment of female infertility, but also has a therapeutic role, in young women who desire a pregnancy, avoiding, in some cases, the need of IVF treatments and clinical risks linked, while saving medical and monetary resources.

Human Resources Accounting in Iran

Today, in many countries, human resources as a capital resource have been considered by managers of all economic units and social institutions in this research. After a brief look at the history of the development and development of human resource accounting, items such as human resource accounting and ethics, the concept and purpose of human resource accounting, human resources assets or expenses, costing or value of human resources, application of human resource accounting, assessment Non monetary human resources, human resource accounting model, human resource measurement models, human resource reporting methods and problems of human assets accounting should be discussed.