Business Subjects Research Articles

Integration of Agile methods into the management system as a tool for increasing the effectiveness of strategic management in the agri-food sector

Within the framework of modern world conditions faced by the Ukrainian business subjects of the agrifood sector, conducting research on the possibility of using new methodologies in management can be an added advantage to optimizing and increasing the effectiveness of their performance. The purpose of this study was to highlight and summarize the work on the principles of introducing modern methodologies into general management systems as tools for increasing the effectiveness of strategic management in the agri-food sector, considering the modern world conditions. The study used general scientific and special research methods: monographic; theoretical generalization, analysis, synthesis, induction, and deduction; structural and logical analysis; grouping and classification. The author substantiated the expediency of using flexible management methods in agri-food enterprises. The priority of using Agile management methods was identified, the advantages and disadvantages of using Kanban and Scrum methodologies in the management of an agri-food enterprise were investigated, and their main elements were determined (classification of roles in the team, key concepts, principles). Features of the functioning of business entities in the conditions of SPOD, VUCA, and BANI worlds were provided. It was noted that the flexible methods under study are aimed at the evolutionary development of organizations, i.e., gradual improvements that, in the end, ensure the effectiveness of management at a prominent level. This paper expands practical approaches to the application of flexible management methods in agri-food enterprises, which lays the foundation for further research on strategic management in the agri-food sector under the conditions of the need for their constant reorientation and adaptation to the BANI world. The practical significance of the study lies in the development and implementation of proposals and practical recommendations for the use of Agile management methods in the management system of an agri-food enterprise as a means of improving the effectiveness of strategic management

PRİNCİPLES OF ACCOUNTİNG ORGANİZATİON AND REPORT FORMATİON İN SMALL AND MEDİUM-SİZED BUSİNESS ENTİTİES İN MODERN CONDİTİONS

According to international accounting theory, intangible assets represent various rights to intellectual property objects and the use of natural resources. In accounting terminology, the phenomenon of intangible assets is characterized as long-term assets that do not have a physical form, but have value and bring profit to small and medium-sized enterprises. The concept of intangible assets such as “business image of the enterprise”, “company value” or “goodwill”, which shows the difference between the book value of the property of small and medium enterprises purchased and its market (sale) price, is considered completely new for practicing accountants. The existence of certain differences of opinion on the procedures for assessing the business image of small and medium-sized enterprises and gradually erasing its value in both national and international accounting practice proves once again that the above-mentioned terms have a complex nature. However, in modern times, the study of this phenomenon, the correct understanding of its essence and its application in the country’s accounting practice, the development of a single terminology, and the adaptation of financial statements to international standards are considered relevant. As a rule, intangible assets are reflected in accounting with actual costs, and in statistical reports with residual value. During the analysis of the financial situation of small and medium-sized enterprises, that item of the asset of the accounting balance is defined as a “risky” asset due to its intangible nature and the relativity of the concept of “useful life” (depreciation is calculated for intangible assets taking into account their useful life) is done. In contrast to the phenomenon of intangible assets, the nature of fixed assets in the accounting literature is interpreted as long-term assets that ensure the profitability of production activities of small and medium-sized enterprises. It is necessary to emphasize one fact that in both national and international practice, the accounting of fixed assets is carried out according to a similar scheme. This type of assets is reflected in accounting and reporting at its initial cost (taking into account the costs of acquisition, construction and commissioning of fixed assets), and at the time of revaluation at its replacement cost. In the process of systematic analysis of financial statements, especially the accounting balance, paying special attention to the item “Fixed Assets” can be explained by the fact that, according to our conclusions, they have the ability to generate profit in the conditions of their efficient use. According to the country's accounting standards, “long-term financial investments” are characterized as investments directed to income-generating assets, authorized capital, government securities and debts issued by other subjects of small and medium-sized enterprises established on the territory of the republic and outside of it. In international practice, the essence of the concept of “long-term financial investment” is added to the above, as well as their long-term goals, which are characterized by providing income and control over other small and medium-sized enterprises. It is considered more appropriate to start the comprehensive analysis of that indicator of the financial report, both in the country and in the Western accounting practice, from the review of its evaluation procedure. In accordance with national accounting standards, long-term financial investments are valued at the actual cost of their acquisition, which, in turn, leads to an increase in their price. In contrast, in foreign practice, in relation to long-term financial investments, the valuation rule is applied with the least of two quantities, such as purchase price and market value. In the article, it was discussed about the principles of accounting organization and report formation in small and medium business subjects in modern conditions. It was noted that the results of the production and financial activities of small and medium economic entities have a direct impact on the financial situation of small and medium enterprises. It was pointed out that the formation of financial results and profits of small and medium-sized economic entities is considered an important characteristic of financial activity. In the research work, information on the development of a new aspect of the methodology of accounting, analysis and evaluation of accounting and financial results of small and medium-sized enterprises and the development of a package of scientifically based proposals of theoretical and practical importance on its improvement from the point of view of international experience have been reflected. It was concluded that in modern times, the financial report with new content acts as a means of interaction between business entities and the market. According to international accounting theory, intangible assets are reflected in intellectual property objects and various rights to use natural resources. The article evaluates the place and role of the financial report, which is considered the main source of information in the management system of small and medium-sized enterprises. Keywords: business entity, small and medium entrepreneurship, financial reporting, international accounting, economic entity.

Quality Management Analysis of Tertiary Institution Operational Performance in Implementing Blended Learning in New Normal Era for Students Introduction to Business Subject

The purpose of this research is to find out how the operational performance and quality management of the tertiary institution is in implementing blended learning in the new normal era for students in introduction business subject particularly. In this research, the authors used a qualitative descriptive approach, focusing on the study of quality management through operational performance. The data collection techniques applied in this research are observation, interview, and documentation. The results of this research state that operational performance of tertiary institutions in implementing blended learning in the new normal era for students in introduction to business subject has a great responsibility in improving the quality of the blended learning system on an ongoing basis

Investigating the Practice of Financial Accounting Standards for Micro, Small and Medium Enterprise (Msmes): Evidence from Central Kalimantan

This study aims to investigate the application of micro and small business financial reports. The approach taken in this research uses using descriptive qualitative method. Qualitative data through semi-structured interviews were collected from 27 main subjects, namely micro and small businesses. The interview lasted between 45 and 60 minutes, in addition to using observation and documentation techniques to investigate further the role of micro and small business reports as corroborating other forms of evidence. At the same time, the data validation technique uses source triangulation techniques for analysis of data collection, reduction, display and verification. The findings of the results of the investigation of the micro and small business financial reports show that micro and small businesses still need to be more optimal in implementing financial reports following the procedures for Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM). This is evidenced by 27 micro and small business subjects. Only two small business people were interviewed intensively and implemented the management of recording initial financial reporting activities, namely collecting transaction evidence; 25 other micro and small businesses did not record financial reports. This study contributes to the investigation of the application of micro and small business financial reports in the field by exploring the factors that cause the non-application of financial reports according to the Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM).

The Application of Immersive Teaching in Human Resource Development and Training Courses Under the Background of the New Business

In order to meet the needs of the development of the digital economy, on the basis of the traditional business department, a new business department has been formed to train interdisciplinary and compound talents in an industry-oriented manner. By discussing the characteristics of new business subjects, immersive teaching is applied to human resource development and training courses, and a group of talents with cross-border compounding of knowledge and skills and cross-integration of various thinking are cultivated.

Market Place-Based Online Business Competency Improvement for Online Business and Marketing MGMP Teachers throughout East Java

This Community Service Activity (PKM) aims to improve the competence and skills of Subject Teacher Consultation (MGMP) teachers of the Online Business and Marketing Department in East Java in the field of online business, especially marketplaces. The method for implementing PKM activities is through training and mentoring: a) Designing an Online Business strategy through the Marketplace b) Designing a Marketplace. c) Designing Online promotion procedures by using/utilizing the marketplace. The results of the training are the increasing competence of teachers in teaching online business subjects and increasing the entrepreneurial spirit, which can later be seen and evaluated from the results of the training in the form of online business media that have been made, through assignments and also response questionnaires from training participants.

INSTITUTIONAL ADOPTION AND IMPLEMENTATION OF BLENDED LEARNING: DIFFERENCES IN STUDENT PERCEPTIONS

Blended learning (BL) has been a popular mode of course delivery in higher education, aiming to provide students with better learning experiences by integrating face-to-face (f2f) instructions and affordances of digital technology. However, lack of knowledge about how students perceive BL cross-disciplines can make it difficult for teachers to provide consistent learning experiences to students, yielding inequity in learning experiences. This study aims to explore how university students perceive BL, and to compare differences in perceptions across subjects. Participants were 407 university students from eight subject disciplines. Data were collected through a questionnaire and were analysed using SPSS. A one-way ANOVA was performed to compare the differences between the groups. Results showed, students were generally happy about use of BL, despite facing multiple barriers in using the learning approach. Results further revealed, students studying tourism/hospitality, and business subjects were more negative about BL, while students in science and engineering, and Islamic studies faculties were more receptive to BL compared to the rest of the university. Implications for adoption and implantation of BL, and teacher support are discussed.

Informational and organizational measures regarding the support and ensuring the functioning of relocated businesses in Ukraine and ensuring of Ukrainian enterprises innovative development during the period of war and post-martial state as priority direction of economic policy implementation

The article examines the problem of relocated businesses functioning that rely on support for recovery, relaunch and ensuring the financial stability even in conditions of war, attracting of foreign investors despite all the complexity of the situation and provision of domestic business with investment resources. It is noted that the issues of attracting foreign investors even in war conditions, the need to make non-standard decisions, which relate to the support and ensuring the functioning of the relocated business in Ukraine, which is counting on support to recovery, relaunch and ensuring the financial stability remain not fully explored. Insufficient coverage of the outlined questions determines the relevance of the chosen research topic. The fact that in order to preserve the activity and ensure the conditions for the development of those business subjects who found themselves in hot zones where active hostilities are taking place, the problem of ensuring relocation to safe regions of Ukraine or abroad has become acute. In the process of relocation the priority for financial and organizational support from the state was given to strategic enterprises and companies that produce essential goods, as well as those enterprises that could independently ensure the dismantling and transportation of their facilities to the nearest "Ukrzaliznytsia" JSC station. It was emphasized that the regions of the Carpathian region of Ukraine have become the main economic hub for relocated businesses, as they have a higher level of economic security in the wartime period compared to other regions, high export potential, opportunities to restore and increase the volume of foreign trade with EU member states. It is noted that even in the conditions of war the state tries to attract foreign investors who have the opportunity to enter the Ukrainian financial market and buy securities under a simplified procedure, and the Ministry of Finance launched an auction for the sale of military bonds in order to ensure defense and social needs in conditions of martial law. It was concluded that effective relocation of enterprises in modern conditions of war is an important strategic priority both in the direction of preserving the economic potential of our country and in the direction of the formation of its balanced spatial development, investment support plays a key role in the innovative processes of the development of Ukrainian enterprises and is a driving force in the stabilization of the economy as a whole.

Effects of Personality Traits on Students’ Academic Performance in Business Studies in Public Junior Secondary Schools in Rivers State, Nigeria

This study examined effects of personality traits on students’ academic performance in Business Studies in Public junior Secondary Schools in Rivers State, two research questions and two hypotheses guided the study, the study employed quasi-experimental design. Specifically, the study adopted pretest-posttest non- randomized control group design. The target population of the study was 1,500 students of business studies in all Junior Secondary School II (JSS 2) in public secondary schools in Emohua Local Government Area of Rivers state. Purposive sampling technique was used to select six (6) public secondary schools. Simple random sampling techniques was used to select 20 JSS 2 students in each of the selected schools, making it a total number of one hundred and twenty (120) students in public secondary schools in Emohua Local Government Area of Rivers state. A self-structured questionnaire titled: Students Personality Trait Questionnaire (SPTQ) and Student Business Achiement Test (SBAT) were used for data collection. The instrument were validated by two expert’s judgment in measurement and evaluation in the department of educational foundations in Rivers State University. The reliability of the instruments was established using test- retest and a reliability coefficient of 0.78 was obtained. Mean and standard deviation were used in answering the research questions. Systematic sampling technique was used to select 10 students who scored within 0 – 59 (introverts) and 10 students’ who scored 60 and above (extroverts), while t-test statistics was used to test the hypotheses at 0.05 level of significance. The findings of the study in research question one revealed that Business Education Students given pretest did not perform better as of when posttest was administered to them, whereas research question two shows that Business Education students given posttest perform better as of when posttest was administered to them. Based on the findings it was recommended that business subject teachers should as a matter of importance not rely on pretest scores in judging students with extroversion traits because the students’ were not taught before administering the test to them.

Compliance with Golden Rules of Fiscal Policy in Construction Companies

The present-day situation is associated with less optimistic economic development. At the turn of 2019/2020, the world was struck by a coronavirus pandemic that affected both the economy of the entire country represented mainly by industries and the social level of the population. More than ever, corporate management adhered to the established business rules which include certain fiscal policy rules. These fiscal rules are theoretically referred to as the Golden Rules of Fiscal Policy [1] [2] [3]. These Golden Rules of Fiscal Policy include 4 rules related to assets, sources of asset coverage, their longevity and the investment growth rate. The Golden Rules of Fiscal Policy apply in general to any business subject. However, this paper focuses solely on the construction industry. The aim of the paper is to find out, on a sample of construction companies operating in the Czech Republic, whether they comply with the Golden Rules of Fiscal Policy within their operation and compare these values to the national average. The sample of construction companies was chosen on the basis of carrying out the same activities, the same size in terms of the number of employees, amount of turnover and amount of assets, and operating in the same region of the Czech Republic. The national average of values under the Golden Rules of Fiscal Policy was determined from the statistical data published by the Ministry of Industry and Trade of the Czech Republic (MIT) on its website [4]. Methods of both vertical and horizontal analyses, which represent the basic methods of financial analysis, were used to determine the values of individual Golden Rules of Fiscal Policy for construction companies.

Financial support for agricultural business subjects in the innovative development of the economy

In the general system, the structure of the economy manifests itself as a stable, natural interdependence between its elements. When combining financial elements into an integral system, system relations describe the internal characteristics of its constituent financial elements, subject to the general law of the system's functioning. The stability of these relations ensures the effective functioning of the mechanism of financial regulation. In turn, the forms and methods of state regulation of the economy play an important role in achieving these goals and ensuring the fulfilment of the tasks set. At the same time, the quality of the financial mechanism for regulating the activities of economic entities is, firstly, the sum of a complex of regulatory mechanisms, i.e., the totality of legislative, financial, budgetary and tax, monetary, etc., and is determined by the influence on the levels. This article provides information that the purpose of state regulation of the activities of business entities is to protect the interests of the state, society, business entities and employees, as well as ensuring the rights and freedoms of the individual, creating conditions for the development of independent entrepreneurship and healthy competition, which is the basis of the state.

论商事登记中商主体资格与营业资格的合一与分离

论商事登记中商主体资格与营业资格的合一与分离

Financial support for business subjects in the innovative development of the Uzbek economy

The degree of economic influence of the state on the national economy is determined by the quality of regulation. The essence of state regulation in the world is that the state does not do business, because the government can regulate the market more effectively than by being present on it. Effective government regulation is a development factor. In the world, the decision-making process is greatly facilitated by the high degree of harmonious interaction between business and government that has existed since pre-war times. Such interaction clearly reflects the specifics of the Eastern approach to interaction with economic processes, the Asian version of the implementation of the principles of market motivation in the economy. The article shows the world model of the economy and in connection with the intensification of the process of modernization of the national economy and the transition to an innovative path of its development in the context of economic and political sanctions that impede the growth of entrepreneurial activity in Uzbekistan, the problem of adapting state support measures for innovative small and medium-sized enterprises to existing conditions requires systematic study of recent changes in foreign models of financial support for innovation.

STATE REGULATION OF PUBLISHING: PROSPECTS FOR DEVELOPMENT

The experience of most countries confirms that the development of modern information technologies does not reduce people's interest in books. The demand for publishing products remains stable, and in the context of the dynamic development of the digital economy and the priority of information as a resource for sustainable development, it is even growing. Thus, in the EU countries, 6 to 8 books are published per capita per year. In Ukraine, there are significantly different trends, because in 2020 the annual circulation of books in Ukraine amounted to 20.2 million copies, that is, 0.48 copies of books and brochures per one inhabitant of Ukraine. Under such conditions, the development of publishing entities requires strategic and conceptual organizational and financial support from the state in the context of more efficient use of limited financial resources. Since 2005, Ukraine has been implementing the "Ukrainian Book" program, which along with providing tax benefits to publishers and book distributors is a form of state support for publishing. The results of the audit of the effectiveness of the use of funds proved that the effectiveness of the use of state budget funds is not high enough, in particular due to the imperfection of the criteria for selecting publications. Based on the results of the study, a list of such criteria was formed. The methodological principles of expert evaluation of book publications declared by the subject of publishing business in accordance with the established criteria for the selection of book products using points have been formed. An evaluation scale based on the selection criteria was developed. Additional characteristics that specify the main criteria for selecting publications included in the program and financed from the budget are proposed. The number of the expert group (7-15 persons) is substantiated, which ensures the reliability of the examination. The developed methodological and practical principles are intended to partially solve the existing problems by establishing scientifically based criteria for more efficient use of state budget funds and satisfying the reading interest of Ukrainian citizens.

FINANCIAL AND INVESTMENT PREDICATES OF SECURITY OF HOTEL REAL ESTATE DEVELOPMENT

The article examines the level of safety of investments in hotel real estate, and also develops general recommendations regarding its provision. It is noted that the safety of investments is an integral concept, and its achievement of optimal indicators forms the investment attractiveness of the micro- and macroeconomic environment. It was found that the investment potential of hotel real estate has been decreasing since 2019 due to unavoidable factors, in particular, the coronavirus pandemic and large-scale military aggression on the territory of Ukraine, which caused significant risks of financial capital losses.A negative forecast regarding the level of investment attractiveness of the hotel sector was found, verified on the basis of the method of scanning horizon, which is aggravated by the uncertainty of the war timeframe and the impossibility of predicting the scale of the destruction of social and tourist infrastructure.Globalization and digitalization of all aspects of the economy make it possible to form priority directions for the formation of safe relations regarding the investment of hotel projects adapted to the new conditions of the national economy. The relevant factors determining the conditions of investment in hotel real estate were worked out by the method of scanning the horizon.Therefore, this study aims to assess the conditions and risks of an investment in hotel real estate and to develop potential innovative models of interaction between the investor and the recipient of the investment (a subject of the hotel business), which will increase the attractiveness of hotel real estate for investment. The relevance of the above provisions is confirmed by the prospects of restoration of the hotel business after the end of martial law in Ukraine.

Financial security of the competitiveness of business subjects in the agro-food sphere

The aggravation of the global problem of hunger in the world significantly actualizes the task of guaranteeing national food security and expanding Ukraine's participation in the global agro-food chain. The inclusion of value in European and global agro-food chains is currently a priority with the strategic task of developing the agrarian sector, which requires increasing the competitiveness of domestic agricultural raw materials and their food processing products. It is necessary to outline the mission vision of long-term goals and objectives of sustainable development of the agricultural sector and search for effective mechanisms to ensure the achievement of the set goals and objectives of agricultural management to find strategic mechanisms for managing competitive agricultural production at the initial stage. The importance and priority of the agricultural sector for achieving global and national goals of sustainable development led to the realization of the need to find practical tools and mechanisms for strategic management of the competitiveness of agricultural production. Effective development of the agricultural sector and rural areas in the future is possible only based on sustainability and inclusiveness, which requires an integrated approach to management decision-making. The effectiveness of the strategic management of agriculture will be expressed in how quickly and adequately the management system will respond to new requirements, opportunities, challenges, and threats created by the competitive environment. Inclusive provision of business entities of the agro-food sector with financial resources becomes an essential condition for further developing its industries and solving the strategic task of increasing the level of competitiveness. The central core of the mechanism of inclusive provision of agriculture is the investment factor, which forms the prerequisite for the activation of innovative processes both in production and in the further development of rural areas. Keywords: mechanism, competitiveness, agricultural sector, leasing, financing.

ENGLISH FOR BUSINESS PURPOSES SUBJECT: ANALISIS KEBUTUHAN (WANTS) DARI SUDUT PANDANG MAHASISWA PENDIDIKAN BAHASA INGGRIS

Need analysis is the first stage in developing Specific English courses. The purpose of the analysis is to guarantee the learning process relate with students’ needs and wants. The reason of the importance of the analysis leads this research to investigate Learning Situational Analysis for college students who join in English for Business Subject. It is survey research. The technique in determining sample is purposive. Moreover, the instrument used is the questionnaire. The result of the data is analyzed by statistic formula. The analysis of the data exposes students’ intentions in learning English for business, the chosen strategy for learning, the priority language skill to achieve, the most conducive and effective learning environment to have, and the availability of material and field study opportunity to practice.

Fiscal issues of government policy for the investment protection and promotion

The subject. The institution of investing in the Russian Federation is determined by the set of economic and legal reformations. That is why discussions and debates about the necessity of creating of the investment code, unification of existing rules of investment activity regulation still exist. It is also necessary to form and systemise a kind of a common registry of state support measures and it is also necessary to control the provision of state support. Russian science studies legal regulation of state support of business subjects only in specific ways. Despite the plenty of works on the topic of legal regulation of activity of small and medium-sized businesses, this field of legislation is not developed enough to give an opportunity to conduct complex researches of theoretical and practical aspects relating to exclusively legal and financial framework of state support of the investment activity. In this article we detect and reveal general problems connected to introducing of tax frameworks of state support of promotion of investments in the conditions of existing Russian legislation. In the context of this article we show the analysis of novelties related to egal regulation of tax instrument of state support of investments. Theoretical importance of this article lies in suggestions on improving of this field of national legislation.This research is aimed at theoretical realising of legal regulations of current measures on performing of tax policy while implementing Act on investments.The methodology. The basic method of research of mentioned problems is a formal legal one. There are some problems in the process of investing based on the Agreement on protection and promotion of investment. With the help of this method these problems were examined taking into consideration the implementing tax policy in this field of entrepreneurship.The main results. Several legal problems are revealed and specified in this article. Authors prove their own point of view which consists of idea of detailed theoretical elaboration of the problematics in order to implement a framework of Agreement on protection and promotion of investment successfully, given that it is necessary to enact the list of bylaws by the Government of the Russian Federation and to create an impeccable software.Conclusions. Authors suggest measures for improving of legal regulations of current investment legislation and tax and fees legislations. It is crucial to point out that such issues as a procedure of entering into agreements (including the procedure of holding a tender within public project initiative) and common requirements to them; standard form of an agreement; the procedure of monitoring of realisation stages of an investment project (in relation to which the Agreement on protection and promotion of investment was signed); the procedure of keeping of a register of such Agreements; the procedure of the identifying of the level of the compensation of spendings needed for the project’s realisation and as well as spendings on payments of credits and loans’ interests, coupon payments from the bonded loan and etc. From the point of view of the legal regulation’s systematisation the complex law institution has been formed, and it contains principles and rules of both public and private law. The complexity of legal relationship, appearing in the process of investing, requires to take into account public and private interests, and moreover it conditions the necessity of intersectoral legal regulation. Combining diverse legal means provided for in the context of legal regulation of budgetary and tax relationships public legal entities in order to achieve a maximum effect can provide the stimulation of growth of investment which is able to become a booster for economic growth of the state.

Some Features of Taxation of Business Subjects Under the Conditions of Martial State

Problem setting. The creation of an effective system of taxation of business entities is one of the main conditions for the effective functioning of the country’s economy and finances, in addition to the fact that the state ensures the redistribution of the gross domestic product and forms centralized and decentralized funds that affect not only the state’s ability to perform its functions, but also and economic status of economic agents. It is precisely in connection with this that, when forming the tax system, the state must take into account the world experience of its construction on generally accepted principles. Analysis of recent researches and publications. The works of such legal scholars and economists as V.O. Ryadinska, K.O. Tokareva, D.A. Kobylnyk, M.P. Kucheryavenko were devoted to the issue of taxation of economic entities, including under martial law. Ovcharenko A.S., Melnyk T.Y., Ivanishyna O.S., Demidenko L.S. and other. Target of the research is to clarify the peculiarities of taxation of business entities under martial law and to determine the main features and problematic issues of such taxation under martial law. Article’s main body. The article examines the peculiarities of taxation of business entities under martial law. It was noted that with the beginning of the full-scale invasion of Russian troops on our territory on February 24, 2022, the functioning of the entire social and state mechanism of Ukraine underwent forced changes. Such changes did not bypass the sphere of activity of business entities, in particular, the taxation of their activities. It is emphasized that from April 1, 2022, a new taxation model, which operates under martial law, was put into effect. It provides for the possibility of business entities to choose a special taxation regime. The introduced special taxation regime provides that taxpayers of the third group will pay a single tax of 2% of income. However, it is not enough to ensure the problem of VAT settlement from the book value of inventory balances, noncurrent assets, since the provisions on the exemption from VAT taxation of transitory balances of non-current assets have not been clarified, because before that, in the event of a change from the general taxation system to a simplified one, the VAT payer will be required to calculate tax liabilities for the following balances. Conclusions and prospects for the development. As a conclusion, it is emphasized that the introduced tax changes enable business entities to save money on paying taxes and invest them in further economic activity and thus support and develop it. At the same time, business entities must support the Ukrainian economy and, if possible, pay taxes (on a voluntary basis) and fill the budget so that the state can perform its functions. In the future, it is necessary to implement operational deregulation and update the state policy in the direction of tax and customs spheres.

Auditing and Sustainability Accounting: A Global Examination Using the Scopus Database

Purpose: Sustainability accounting measures performance toward sustainability that ensures accountability of the provision of conventional accounting information. A compliance audit is a thorough examination of a company’s compliance with regulatory requirements. Compliance audit reports assess the strength and diligence of regulatory compliance measures, security guidelines, risk management processes, and user control regulations during a compliance audit and sustainability accounting reports. Auditing plays an important role in ensuring that all financial information-related conventions are followed properly. Hence, the current research aims to explore the conceptual structure in the knowledge of auditing and sustainability accounting using a bibliometric analysis, intending to contribute to a better understanding of this field of study. Design/methodology/approach: This study used bibliometric analysis to examine the research on compliance audits between 2000 and 2021, using a sample of 330 research articles from Scopus databases, with only articles and review papers published on the business subject. This study also examines the applicability of Bradford’s laws and Lotka’s law. Findings: The bibliometric analysis reveals trends in the field of auditing and sustainability accounting research publications, indicating that compliance audit is a developing subject, and it still confronts challenges in mainstream accounting and auditing research. The high proportion of cited articles by a few authors, on the other hand, suggests that compliance audit is still a niche field of study. Between 2009 and 2021, the number of articles increases significantly, and the leading Scopus indexed journals, authors, and collaboration networks are identified. In light of the preceding literature’s views, some significant research gaps and further proposals for future studies are identified. Research limitations/implications: This research analysis is based on data taken only from the Scopus database; some flaws will be apparent in the findings. Originality/value: This research contributes to the area by examining the present advancements of the compliance audit and sustainability accounting, highlighting existing gaps in the literature, and, most importantly, proposing future research for the field.