Sole Owner Research Articles

Развитие системы критериев моделирования эффективности форм хозяйствования в АПК

The agro-industrial complex of Russia has a complex structure of forms of management. The implemented principle of its multiplicity until recently included personal subsidiary farms, peasant (farmer) farms, sole proprietors and agricultural organizations as part of the forms of management of the agricultural sector of the economy. The situation has changed significantly since 2020. The backbone organizations of the agro-industrial complex were identified, including not only large agricultural organizations, but also the corresponding agricultural holdings. Since 2021, state support for private households has been provided. This required the allocation of a segment of institutionalized agricultural producers as self-employed from a variety of personal subsidiary farms. The discussion also continues about the need to divide personal subsidiary farms into commodity and non-commodity ones. All the above problems, institutional changes, as well as modern complex foreign economic conditions of the functioning of the economic entities of the domestic agro-industrial complex have determined the need to improve the methodology for modeling the effectiveness of business forms. The article discusses the legislative and regulatory norms that establish the criteria for classifying business entities in the agrarian sector to a certain category. These criteria did not form a unified system that allows evaluating various forms of management in a single methodological field. To solve this problem, the authors propose a system of criteria and their normative values (upper limit) for modeling and evaluating the effectiveness of business forms in the agro-industrial complex, with the calculation of the efficiency index based on them, which is a mathematical model of the effectiveness of the business form.

Empowering Micro, Small and Medium Enterprise (MSME) by Indonesian Government by Establishing Policy of Establishment of Sole Proprietorship

Empowering Micro, Small and Medium Enterprise (MSME) by Indonesian Government by Establishing Policy of Establishment of Sole Proprietorship

Representaciones sociales del trabajo de ventas por catálogo: Una lectura de las mujeres y ls empresas

This article aimed to identify the social representation of catalog sales work, based on the review of some YouTube videos of some of the companies that have it as a central business strategy, and interviews conducted with women about their experiences in this activity. The methodology, based on the theory of social representation, was quantitative-qualitative, and used the Iramuteq analysis software, based on the analysis of similarity and the hierarchical classification of the speeches of videos and interviews, to reach conclusions. The results identified that the positions between women and companies regarding the social representations of sales work are materialized in discourses that may seem similar, but that observing them in detail they have important differences, since women see it as a job, while companies they promote it as a way to develop a sole proprietorship.

Beyond Public and Private Ownership: Analysis of Media Ownership Patterns in Cameroon and Implications on Journalists’ Professional Aptitude

Media concentration in the hands of a few individuals/tycoons has been noted to have a negative effect on journalism. Thus, who owns and runs the media matters. This piece of research went beyond already established patterns like public and private to examine salient media ownership patterns within these two grand patterns and to establish the relationship with professionalism in Cameroon. The study made use of a mixed methods approach utilising both qualitative and quantitative analysis. Guided by Altschull’s media ownership theory and the social responsibility theory of Siebert et al., the study found out that beyond private and public media ownership, other salient media ownership patterns exist, such as horizontal ownership (Newspaper 29.3%, Radio 27.9%, TV 11.1%), conglomerate ownership (8.9%) cross ownership (8.1%), sole proprietor ownership(4.3%), vertical ownership (3.3%), religious ownership (2.4%), community ownership (1.4%) regional line ownership (1.1%), political line ownership (0.5%) and co-ownership (0.3%). With this diversified ownership pattern, Cameroon portrays a unique ownership trend similar to those of many African countries but very different from ownership trends in the USA, Europe and other parts of the world where media concentration lies in the hands of one family or a few individuals. Though media concentration is not very visible in Cameroon, some key players in the likes of the Cameroon government (CRTV and SOPECAM), the Groupe l’Anecdote, La Nouvelle Expression, TV+, Spectrum Group, BT Media Group and DASH Media Group are dominating the media landscape in Cameroon. The research established a significant relationship (p-Value = 0.038) between journalists’ professional aptitude and media ownership patterns. However, when it comes to specific media ownership patterns the relationship among these variables varies. Media owners were found to have an influence on journalists and media content which affects professional aptitude by using various means, including media policy, direct instructions in the editing of news stories, sanctions and orientation of new recruits to the editorial policy of the media house. As a result, basic elements of professional ethics like truth, verification, relevance, balance, fairness and objectivity are compromised in favour of the owner’s interests. The study therefore, recommends strict respect for professional norms and canons by both journalists and media owners. Additionally, the government’s policy of administrative tolerance on setting up a media organ should be accompanied by strict follow-up measures such as the readiness of such organs to operate in terms of acquiring the necessary equipment, qualified personnel (who will perform their functions freely and objectively) and budget to sustain it.

Aantekeninge: Borgstelling deur ’n skuldenaar vir eie skuld bly nietig ongeag vermeende skynverwekking en enkele ander aspekte van borgstelling

The deeply ingrained precedent used by many legal advisors to credit providers in South Africa in securing the claim of the latter to their debtors as legal persons with a surety agreement that binds the directors of the legal person as sureties and co-principal debtors, is of doubtful use. In reality, this agreement provides a false sense of security that does not merit the paper on which it is written. If the same legal subject is involved in both personae, a court cannot ignore the trite principle that a party cannot stand surety for itself. In the Radiant case, the original “business entity” was in reality the alter ego of M because it was not registered as any legal person; M was merely trading as Xelmar FXN. Although M signed as surety, as co-principal debtor and also as the agent representing the business, in reality, only one legal subject was involved apart from the creditor R – M. M could not have signed as surety for his own debt albeit in the name of the business as his alter ego. When a company was incorporated a year later with almost the same firm name as the original entity, R neglected to insist on the conclusion of new credit agreements and surety agreements because M had misrepresented to R that the name change of the business entity did not impact on the business arrangements already in place. Allegedly, it merely underwent a change from sole proprietor to (Pty) Ltd! According to the pleadings, the second defendant M represented to the plaintiff by words, alternatively by conduct, that the entity remained the same and that the incorporation was “as a going concern” with no inherent change to debtors and creditors. The plaintiff relied on this misrepresentation to its detriment. The court correctly held that M could not be bound as surety for the debt of the company because no surety agreement was in place regarding that liability. Notwithstanding R’s reliance on the misrepresentation to its detriment, the court held that the reliance on estoppel could not succeed because the misrepresentation could not be maintained. It was held that maintaining the misrepresentation would be in conflict with section 6 of Act 50 of 1956. It is submitted that M was still responsible for the debt of his alter ego as the original business entity because he bound himself as principal debtor. In the absence of another legal subject, M was not “co-principal debtor” but the sole debtor. By postponing to inform R of the completed change in the business entity for more than five months after the company was incorporated and registered, M misrepresented to R that no change had occurred. In these circumstances estoppel was the applicable defence, notwithstanding the court’s finding. Creditors will be better off when they refrain from using old precedents containing contradictory formulations. They should rather compel the natural persons involved with their debtors as legal persons to sign only as principal or co-principal debtors and not as sureties. It is incomprehensible why the court held that R had no claim against M in this case; he remained the sole debtor for all liabilities due to R until such time when R was informed of the change in the legal entity of the business involved. No novation or delegation of the original debts were agreed to at all.

ІНСТРУМЕНТАРІЙ ПІДТРИМКИ ВІДТВОРЮВАЛЬНИХ ПРОЦЕСІВ У СІЛЬСЬКОМУ ГОСПОДАРСТВІ УКРАЇНИ В УМОВАХ ВІЙНИ

The purpose of the scientific publication has been determined, to study the existing practice of finding tools for state support of reproductive processes in agriculture in Ukraine during the war. Attention has been paid to the works of scientists and expert practitioners who studied the problems of state support of reproductive processes in agriculture in Ukraine and prospects for their development. It has been noted that the need and adaptation of state support for agricultural development during the war serve as an impetus to substantiate the practical principles of intensifying the reproductive processes of domestic agricultural enterprises and food security of the state. The current practice of using financial tools to support the reproductive processes of agriculture in Ukraine has been summarized into four groups, namely: budget support tools, credit support tools, fiscal support tools, and price support tools. Peculiarities in the application of credit and fiscal technologies to support domestic agricultural enterprises in the conditions of war have been investigated. The components and algorithm of using certain methods and tools to support the reproduction processes of the studied subjects are generalized: soft loan "Available loans 5-7-9%" and military single tax. The top banks that provide loans to agricultural entities under the program "Affordable loans 5-7-9%" have been presented. The package of fiscal decisions adopted by the Government of Ukraine, which will act to normalize the functioning of the economy and financial system in order to preserve the fiscal potential of domestic business during the war, has been summarized. Positive trends in the recovery of business activity of economic entities due to the introduction of measures to support agriculture were noted: the revival of the registration of sole proprietors in the agricultural sector and the highest share of profitable enterprises has been also in the agricultural business. Prospects for further research based on the need for state support of reproductive processes at the stage of consumption of agricultural products have been identified.

ПІДТРИМКА СОЦІАЛЬНОГО ПІДПРИЄМНИЦТВА ПІД ЧАС ВІЙНИ ТА ПОДАЛЬША ВІДБУДОВА

The article explores the importance of social entrepreneurship in times of crisis for the country. The main problems associated with the impact of military aggression on the work of social enterprises are identified. The relationship between the economic consequences of the COVID-19 epidemic and military aggression has been established. The scale of the crisis in terms of economic, environmental and demographic aspects has been identified. The main stages of the restoration of social entrepreneurship in Ukraine according to time and substantive criteria are highlighted. The main advantages and disadvantages of social entrepreneurship at the present stage in the context of the main prospects for development after its restoration are described. It is said that Ukraine's integration into the EU means not only the full support of partners, but also the fact that the country faces the challenge of rebuilding state institutions and infrastructure development. The authors state that decentralization will help Ukraine to pass the path of successful post-war reconstruction and say that the international reconstruction program should be based on close cooperation with local governments, because social enterprises provide territorial well-being, material values of society in a certain territory. profit while working for communities. In the study, the authors point out that the support of social business by local governments is mostly carried out within the programs to support small and medium-sized businesses in the pre-war period and now. It is noted that in the process of rebuilding social entrepreneurship, cooperation with cloud platforms will help to conduct preliminary analysis of projects and screenings of dubious social entrepreneurship projects, and some of them only attract companies and investors, are the sole owner of investors in funded enterprises. Analysis was performed of state aid and existing programs to support social enterprises during military aggression and in the recovery period. anti-crisis measures to overcome the negative consequences of military aggression are proposed.

Brněnský knihkupec a tiskař Franz Gastl

The company of Johann Georg Gastl and his sons was one of major printing and bookselling houses operating in Brno in the middle of the 19th century. Johann Nepomuk Gastl and his younger brother Franz Gastl had trained as booksellers. Johann Nepomuk Gastl assumed the management of the company after the death of Johann Georg Gastl. The younger Franz joined the family business in 1821 and between 1821–1829 worked as a bookseller in Olomouc. He moved to Brno in 1829 and took over the management of the publishing house and bookstore. He founded the first public book-rental shop at the bookstore in 1831. His brother decided to sell him his printing business in 1836, which made Franz Gastl the sole owner of an ever-growing company (the company of Franz Gastl became a printing company, lithographic shop, type foundry, publishing house, bookstore and book-rental shop). Franz Gastl died in 1855, and his company was taken over by his son Georg Gastl, who continued his father’s activities.

Dvarininkės savarankiškumo intencija: Apolinaros Žabaitės-Pliaterienės atvejis

THE QUEST FOR INDEPENDENCE BY A FEMALE LANDOWNER: THE CASE OF APOLINARA ŽABAITĖ-PLIATERIENĖ Summary Making extensive use for the first time of the surviving archives from Dusetos manor, the article analyses the attempts by the landowner Apolinara z Żabów Platerowa (~1780–1847) in the first half of the 19th century to become the sole owner of large estates. The laws of the Grand Duchy of Lithuania did 81 not prevent women from inheriting their parents’ manors and managing them under the supervision of their husbands, and widows were granted lifelong support from their late husbands’ manors. However, Apolinara Plater sought to take over the property of her husband Count Kazimierz Plater (1779–1819) while he was still alive, and this was against Lithuanian law. Her main intention was to protect the estates at Aluotos, Dusetos and Padustėlis, which formed the inheritance of Kazimierz Plater, and his sons Władysław (1808–1889) and Cezary (1810–1869), from confiscation. The article analyses how men’s and women’s property was formed in the 19th century, how women’s capital mortgages operated, and what debt relief measures were in place. Countess Plater was forced to seek to independently manage her husband’s estates, because of the political activities of the Lithuanian nobility, which might have led to the confiscation of the property. She succeeded by legal means in proving that she was the sole owner of the estates when Plater joined Napoleon’s army and was exiled. She used the same legal tools when her husband returned and demanded his property back. She dared to oppose the late Plater’ will, according to which the administration of the manors had to be handed over to the legal guardians of his underage sons. After the November Uprising (1830–1831), she did everything she could to save the property of her sons, who participated in the insurrection. She managed to retain the manors of Aluotos, Dusetos and Padustėlis, which were only confiscated by the state treasury after her death. As the manager of the manors, with the help of administrators, Countess Plater dealt with complex economic issues. However, her talents were most evident in the field of finance and credit, when she had to repay millions to creditors to cover her husband’s and his brother’s debts. The repayment of the large debts depended not only on the ability to make the manors profitable, but also on taking out new loans to cover the debts. She was probably the only female landowner in Lithuania who managed to carry out a large-scale debt settlement operation in the 19th century.

THE ROLE OF FINANCIAL STRUCTURE, BUSINESS DRIVE, BUSINESS ENVIRONMENT ON DECISION TO USE AN EXTERNAL AUDITOR ON SMES: EVIDENCE FROM ASEAN COUNTRIES

The research examined the role of financial structure, business drive, and business environment that resulted in external audit service adoption in small and medium-sized enterprises (SMEs) within ASEAN countries. Source of data were from the 2015 and 2016 World Bank Enterprise Survey. The research discovers that external audit service adoption is significantly influenced by financial structure, business motivation, and business environment. Additionally, we take into account a number of control variables, including sales, ownership structure, industry sector, and country of origin. The findings indicate a significant positive correlation between sales, ownership structure (partnership vs. sole proprietorship), and external audit adoption for SMEs. From a country-of-origin perspective, it is concluded that audit adoption is significantly higher in Malaysia and the Philippines than in Vietnam. However, audit adoption in Indonesia is significantly lower than in Vietnam, both in terms of awareness and implementation. Other points of interest can be seen in the interaction regression between countries, which indicates the degree of complexity associated with audit adoption when country of origin is taken into account. One significant policy implication is that SMEs can leverage external auditor services to support their growth and, in turn, the economy of the corresponding country.

Profit Calculation in a Late 14th Century Sole Proprietorship: The Case of Francesco Datini

ABSTRACT This paper examines the Profit on merchandise accounts (a forerunner of the income statement) in a sole proprietorship in Pisa that officially operated between 1386 and 1392, but took several months to finally end its activities, which it did in 1393. The Profit on merchandise account was where the balance on each goods account was transferred when all the items recorded in it were sold. The principal contribution of this paper is the identification of a unique approach to medieval product costing that ensured indirect expenses on merchandise were recovered from customers when sales took place, while earning an average return of over 10 percent on those costs. It also highlights the problems encountered when working with archival material that has deteriorated over time; and presents a research method that reconstructs missing data using the trail to original entries and contra entries recorded in double entry.

British employer census returns in new digital records 1851–81; consistency, non-response, and truncation – what this means for analysis

Newly available digital resources from the British census identify employers and their workforce size. However, there was a non-response rate of about 2.3% for smaller firms, rising to over 10% for firms over about 300 employees, and higher for the largest manufacturing firms. Non-responses are largely random except for different forms of business organization: significantly higher for corporates, and lower for unincorporated enterprises, but with no significant differences between partnerships and sole proprietors. Proprietor age is also significant. Non-response derives from defective census design and administration. Transcription truncations are also evaluated, which are higher for the largest firms, and vary by sector and position in the response string. Guidance to researchers on weighting and robust estimation strategies are presented for dealing with these limitations.

Disaster Assistance Winners and Losers

Problem, research strategy, and findings Disaster assistance in the United States has faced criticism for widening the unequal impacts of disasters, but little is known about whether and how this phenomenon applies to businesses. Small businesses make up most businesses in the United States, but they are particularly vulnerable to hazards given their relative lack of capital. Because recovery assistance to businesses is primarily loan based, this lack of capital can create conflicts in how aid is perceived and allocated. Assistance providers must balance aiding the most severely damaged businesses and lending to those that will be able to repay; for small business, the threat of additional debt can make even low-interest loans seem risky. With this research I attempted to better understand how these competing factors play out in recovery through regression analyses of approved loan amounts and loan utilization decisions in Galveston (TX) after Hurricane Ike. I found that businesses with higher repayment ability such as larger businesses, older businesses, and corporations were approved for high loan amounts. Smaller businesses, businesses with higher damage, and businesses with longer loan terms were less likely to use the loans in their recovery, despite being approved. These findings suggest that businesses with the resources to recover were more likely to be the ones benefiting from additional disaster assistance. Takeaway for practice These findings suggest that planners may need to create their own recovery programs specifically targeting subgroups of businesses that are important to their communities. Although important to many economic development initiatives, very small businesses, entrepreneurs, and sole proprietors may not benefit from federal assistance, particularly if they were severely damaged.

Using a natural experiment in the taxicab industry to analyze the effects of third-party income reporting

This paper uses confidential tax returns data from sole proprietor businesses to estimate behavioral responses to the introduction of Form 1099-K, a third-party income reporting law that requires credit and debit card companies to report to the Internal Revenue Service gross of payment transactions that businesses receive through their payment systems. We estimate the causal impact of Form 1099-K on business reporting by exploiting a natural experiment in which some cities in the U.S. passed ordinances requiring taxicabs to install credit card readers in their vehicles, while other cities did not pass such ordinances, creating plausibly exogenous variation in the share of receipts reported on Form 1099-K. We find that taxpayers respond to third-party information reporting in offsetting ways. In particular, we find that businesses from cities with mandatory credit card in taxicab ordinances reported more receipts after the introduction of Form 1099-K compared to similar businesses from cities without mandatory credit card in taxicab ordinances, but they also reported an increase in expenses of similar magnitude. On net, third-party information reporting led to small and statistically insignificant changes in taxable income, profit, and tax liability. These results are robust to a variety of alternative specifications and placebo tests.

Teachers With Special Needs. De-Psychiatrization of Children in Schools.

Psychiatrization not only affects adults. Ever more children in Western countries are being diagnosed with a mental disorder of behavior, such as ADHD. Children may often be labelled with the best intentions, for example in order to be able to provide them with suitable care and guidance. However, this labelling can have exclusionary effects and often entails the consequence that important discussion about contextual factors that give rise to (the perception of) unwelcome behavior or academic underperformance rarely, if at all, takes place. In this article we contend that although children are of central concern to schools and the design of pupils’ education, it is important not to make pupils the sole owner of problems that arise. It is therefore high time that a far more critical normative stance towards inclusive education is taken, in which the presently widespread biomedical approach is met with a school community response that focuses not on the nature of individual disorders but on the special need for additional capacity that schools and teachers have in meeting (perceived) deviant behaviors and emotions and/or academic underperformance. We argue that teaching should not set out to remedy individual diagnoses, but that teachers should be supported to extend their professional competence to the benefit of all pupils.

FDI and Intellectual Property Protection in China: A Game Theory Perspective

The large-scale spread of R&D activities by MNCs to investment host countries is a new phenomenon of globalization in the past ten years. For the host country, especially a developing host country such as China, how to promote the spillover effect of TNC research and development institutions on the host country and curb its crowding-out effect is a new topic. This paper analyzes the R&D strategy adopted by transnational corporations in China. We explain the relationship between the strength of intellectual property protection in China and the choice of the organization form of R&D activities by transnational corporations with game theory and proves the relationship between the two with data. Finally, policy implications are proposed for the trend of sole proprietorship of R&D activities of transnational corporations.

The Forests of Naissaare Island in 1297–1698 in relation to the development of the City of Tallinn, Estonia

Abstract The article explores the development of the North Estonian city of Tallinn and the history of the forests on Naissaar, the greatest of the four offshore islands, in the 13th–17th century. In 1219, the northern part of Estonia was conquered by King of Denmark Waldemar II, who built a new stone citadel on the site of the former Estonian stronghold on the hill of Toompea. Under the sovereign rule of the King of Denmark, North Estonia became the Duchy of Estonia. Subsequently, the citadel developed into the settlement of Toompea, the seat of the governor and state authority, and the surrounding areas into the settlement of Tallinn. In 1248, Tallinn gained Lübeck city rights. King of Denmark Erik VI Menved’s law of 1297 granted the city of Tallinn and Toompea, i.e., the state, joint use of the insular forests. The law came to be interpreted as the beginning of nature conservation in Estonia, as it was the first law regulating forest use and users. Naissaare forest also served as a landmark for sea vessels. As the state did not interfere with the city’s affairs, the latter saw itself as the sole owner of Naissaare Island. Over the next four centuries, Tallinn exploited the Naissaare forests for various purposes. The city managed the forests with relative economy, but not without conflicts, as the provincial government also contended for the use of Naissaare. In 1689, the state asserted its rule over the islands by reduction. The city of Tallinn was forced to terminate the use of Naissaare forests, with the right of forest use reserved to the state.

When Does Sharing Stigmatize? Saving Money (vs. Seeking Variety) Through Access-Based Consumption.

Access-based services allow financially-constrained individuals to consume a variety of goods and services without the cost of sole ownership. But might there be dangers in communicating about access-based consumption in terms of its affordability, particularly among this segment of consumers? To answer this question, we investigate the effects of framing access-based consumption in terms of two primary benefits: affordability and variety. Results from four studies suggest that although affordability might rationally be of most interest to financially-constrained individuals, framing access-based consumption’s benefits in terms of affordability undermines the happiness they may extract from their consumption relative to framing in terms of variety. This difference emerges because communications focused on affordability re-affirm the negative self-identity financially-constrained individuals perceive as a result of their financial situation. Given these findings, we make clear recommendations for communications related to the access-based economy and this vulnerable set of people.

COVID-19 Vaccination Imperatives in People on Maintenance Dialysis: An International Perspective.

COVID-19 Vaccination Imperatives in People on Maintenance Dialysis: An International Perspective.

Cosmetic Surgery: A Subspecialty That Needs Specialized Training and Recognition

Introduction: This study was performed to provide a comprehensive review of the breadth and depth of fellowship training provided by the American Academy of Cosmetic Surgery (AACS), with direct comparison with other current aesthetic surgery training programs available in the United States. We hypothesized that this subspecialty training provides essential experience and confidence to perform aesthetic procedures, which are likely not adequately imparted during traditional residency training. We also address the notion that Cosmetic Surgery is not under the sole ownership of one specialty, but rather a subspecialty that flourishes by collaboration between multidisciplinary surgical backgrounds. Materials and Methods: We performed a cross-sectional study of survey data from 2 distinct groups—current fellows in a 1-year AACS program and surgeons who completed an AACS fellowship between July 2008 and June 2017, who have been in active cosmetic surgery practice ranging from 6 months to over 6 years. A survey was administered via email and distributed by the AACS central office. The responses were compared with data published in the Annals of Plastic Surgery concerning Recent Trends in Resident Career Choices after Plastic Surgery Training. Results: The Accreditation Council for Graduate Medical Education (ACGME) requirements for aesthetic surgical cases in a 6-year Plastic Surgery program are 150 cases, but 50% of graduating seniors feel inadequately prepared to transition straight into aesthetic surgery practice, whereas among AACS graduating fellows, 100% feel very prepared to go on the aesthetic surgery practice, having completed an average of 687 cases within the yearlong training program. We note that the survey response rate was 81% among current fellows versus 35% among practicing surgeons. Discussion: We believe that focused subspecialty training in cosmetic surgery after completion of a primary surgical residency in a form of a structured fellowship through AACS, American Society of Plastic Surgery, American Academy of Facial Plastic and Reconstructive Surgery, Commission on Dental Accreditation, and American Society of Ophthalmic Plastic and Reconstructive Surgery (Oculoplastic) is the ideal preparation for the future. As we learn from each other through fellowship training, academic conferences, and research, this will further advance the subspecialty and ultimately improve patient care and outcomes. There is no evidence that these training programs provide less adequate preparation, although they are not accredited by the ACGME. To the contrary, the additional experience and knowledge gained during these fellowship training programs result in better outcomes and more competent practitioners. Conclusions: The development of subspecialty training and board certification for surgeons committed to cosmetic surgery yields the highest level of qualified providers. The diverse backgrounds of these providers continue to allow us to expand and innovate in this field. This study is aimed at moving this conversation forward in a positive direction.