Economics and Business最新文献_第7页

Some As Aspects of Identification of Enterprises Association 企业关联识别的几个方面

Economics and Business Pub Date : 2022-04-05 DOI: 10.56079/20221/3

Levan Sabauri, Nadezhda Kvatashidze

{"title":"Some As Aspects of Identification of Enterprises Association","authors":"Levan Sabauri, Nadezhda Kvatashidze","doi":"10.56079/20221/3","DOIUrl":"https://doi.org/10.56079/20221/3","url":null,"abstract":"Topic: The article deals with the criteria of identification of business combinations and its importance for providing relevant and fair information to users of financial statements. Objective and Tasks: Sharing the changes made by the International Accounting Standards Board in the criteria of identification of the business combinations and their implementation in the practice. A novelty of the identification criteria is clarification of the criteria for businesses and introduction of the “Asset fair Value Concentration Test” Methodology: Relevant standards, guidelines, recommendations, scientific articles, monographs, systematization and comparison methods approved by the International Accounting Standards Board were used in this study. Results: Businesses identification elements (resources, processes, products) and criteria (enterprise and control) are established; Characteristics of the essential processes, in particular, a “principal importance\" of the processes for manufacturing the products and the organized labor resources, are discussed; Significance of the “Asset fair Value Concentration Test” is analyzed. Refinement of the criteria of business combinations simplifies the process of such identification with limiting its scope of recognition, which affects a quality of financial information Keywords: Business Combinations; enterprise; control; concentration test; essential processes; organizational labor forces. JEL Codes: L50, L51, L53","PeriodicalId":31810,"journal":{"name":"Economics and Business","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43697227","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Sharing Economy and Its Role in the Production of Public Wealth 共享经济及其在公共财富生产中的作用

Economics and Business Pub Date : 2022-04-05 DOI: 10.56079/20221/1

Vladimer Basaria

引用次数: 0

Damage and Loss Assessment in Agriculture Sector Caused by Hazards (Georgian Case Study) 灾害对农业部门造成的损害和损失评估（格鲁吉亚案例研究）

Economics and Business Pub Date : 2022-04-05 DOI: 10.56079/20221/9

Grigol Modebadze

{"title":"Damage and Loss Assessment in Agriculture Sector Caused by Hazards (Georgian Case Study)","authors":"Grigol Modebadze","doi":"10.56079/20221/9","DOIUrl":"https://doi.org/10.56079/20221/9","url":null,"abstract":"Natural and man-made hazards may disrupt and affect negatively agricultural sector. 0Damage and loss caused by disasters which are likely to become more frequent and severe due to Climate Change effects, need to be assessed, because precise sector-specific disaster losses and damage data are a vital indication for disaster risk reduction and policy-making. This paper responds to the necessity of creation a unified methodology for the damage and loss assessment in Agriculture Sector in Georgia. The paper introduces a comprehensive formula for damage assessment in agriculture sector. Assessment formulas has been designed to be compliant to the Sendai Framework requirements while enforcing the assessment of damages in agriculture with a multi-temporal dimension. The proposed methodology differs from other well know methodologies (ECLAC- DaLA, FAO and UNSDR methodologies) by excluding certain aspects and adding relevant variables (e.g. yield per hectare by region, irrigation and varieties; production capacity until full recovery of perennial crops etc. has been considered). Collected data can be used to calculate volume of compensation in agriculture sector and improve compensation procedures. As well as, it will enable relevant government agencies, private insurance companies, and research institutes to develop (calibrate) damage and loss assessment models. Keywords Disaster Assessment, Damage and Loss, Agriculture Sector, Georgia JEL Codes: Q10, Q18, Q58","PeriodicalId":31810,"journal":{"name":"Economics and Business","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48162195","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Peculiarities of Determination and Regulation of the Subsistence Minimum in Georgia 格鲁吉亚最低生活标准确定和规定的特殊性

Economics and Business Pub Date : 2022-04-05 DOI: 10.56079/20221/2

M. Tsartsidze, Shota Gabadadze

{"title":"Peculiarities of Determination and Regulation of the Subsistence Minimum in Georgia","authors":"M. Tsartsidze, Shota Gabadadze","doi":"10.56079/20221/2","DOIUrl":"https://doi.org/10.56079/20221/2","url":null,"abstract":"Improving the quality of working lifes and the living standards of the population is a priority in the socio-economic policy of any country. According to the country's constitution, Georgia is a social state, which cares of the community: strengthening the principles of social justice, social equality and social solidarity; on human health and social protection, to provide a living wage and decent housing, to protect the well-being of the family. To successfully address these issues, the state will develop a targeted social policy, which, together with other important social norms, is based on a living wage. This last one should be the basis of social protection and social guarantees for the citizens of the country, was aimed at supporting the less wealthy part of the population and actually reflecting the change in the living standards of the population. Due to the urgency of the issue, in this scientific article it presented review of the economic and legal framework for determining and regulating the subsistence minimum in Georgia. Particular attention is paid to the principles of its formation, use and revision. There is analyzed the existing methodology for calculating the subsistence minimum, gaps in this area are highlighted, the necessity of its improvement is substantiated and specific measures to be taken in this direction are formulated. The paper also discusses structural analysis of the subsistence minimum, the minimum consumer basket in developed and developing countries in Georgia and abroad. It is calculated real level of the subsistence minimum, (Ratio between food and non-food basket) taking into account changes in the structure of the minimum consumer basket considering the socio-economic situation in Georgia, the consequences of the economic crisis caused by the global pandemic, and the level of economic development of the country, the features. Key words: Standard of living, subsistence minimum, minimum food basket, non-food basket, social protection, social policy. JEL Codes: I30, I31, I38","PeriodicalId":31810,"journal":{"name":"Economics and Business","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44480597","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Some Issues of Preparation and Submission of Financial Statements in the Conditions of COVID - 19 COVID - 19条件下财务报表编制和提交的若干问题

Economics and Business Pub Date : 2022-04-05 DOI: 10.56079/20221/4

Marina Maisuradze, M. Vardiashvili

{"title":"Some Issues of Preparation and Submission of Financial Statements in the Conditions of COVID - 19","authors":"Marina Maisuradze, M. Vardiashvili","doi":"10.56079/20221/4","DOIUrl":"https://doi.org/10.56079/20221/4","url":null,"abstract":"The coronavirus pandemic has created uncertainties of an unprecedented scale in the global economy. Businesses experience disruptions of supply chain and significant losses. As a result of the decline in business activities, many enterprises around the world have been affected and millions of people have lost their jobs. Significant changes have taken place in the financial and commodity markets as well. Many governments have taken various measures to provide financial and non-financial assistance to the affected sectors of the economy, businesses and individual enterprises. All this has somewhat complicated the preparation of financial statements in accordance with the international standards (IFRS). Against the background of the current uncertainty caused by COVID 19, enterprises need to ensure the preparation of high quality financial statements, which play an important role in the proper functioning of the capital market. Changes in economic activity have led to the need of revision of the terms of existing contracts and agreements of the enterprises. For example, terms of contracts, leases, and various financial assets and liabilities with customers, as well as asset impairment and changes in the impairment testing assumptions, estimates of expected credit losses for loans and other financial assets, etc. Changes and uncertainties caused by the pandemics have a significant impact on the estimates of the elements of financial reporting. Nevertheless, each entity must ensure the application of the relevant requirements of IFRS in all of these matters. The present article highlights some of the challenges posed by pandemic uncertainties in the course of preparation of financial statements. Keywords: Financial reporting; cash flows; non-financial assets; lease; expenses; inventories. JEL Codes: E60, E62, P34","PeriodicalId":31810,"journal":{"name":"Economics and Business","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44848267","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Need for Organizational Changes in Companies 公司组织变革的必要性

Economics and Business Pub Date : 2022-04-05 DOI: 10.56079/20221/7

Manana Kharkheli, Davit Gavardashvili

{"title":"The Need for Organizational Changes in Companies","authors":"Manana Kharkheli, Davit Gavardashvili","doi":"10.56079/20221/7","DOIUrl":"https://doi.org/10.56079/20221/7","url":null,"abstract":"In the context of globalization, it is becoming increasingly clear that implementing organizational change is a particular necessity for companies. The world is changing like lightning, the struggle between companies for dominance is intensifying, each company is trying to adapt to the new environmental conditions and take a firm position in the market; Therefore, it is necessary to make timely organizational changes. A company that ignores environmental variability and does not address organizational change is doomed to failure. In practice, in order for a company to overcome a crisis situation and achieve success, it must change. Implementing organizational change is associated with certain difficulties; therefore, it requires effective management of the process. Effective management means using appropriate strategies and models for transformations. Management must be able to successfully make changes, as any action taken by them will affect both employees and customers. All of this will ultimately ensure the success of the company. Organizational change is driven by a variety of factors. In some cases, changes in the environment have a positive effect. For example, technological development stimulates the company to make changes and innovate. Sometimes it negatively affects and restricts the activities of the company. Therefore, one of the main tasks of companies is to determine the driving force of change, to study comprehensively and to make the right decision. The article discusses issues related to organizational change. The article describes the nature of organizational change, its types and the key elements that change can affect. In addition, the article discusses the drivers of change and the models through which transformations can be successfully implemented in companies. At the same time, the process of organizational change is analyzed on the example of a particular company. Keywords: Management, organizational change, types of change, proactive and reactive behavior, models of change. JEL Codes: D20, D21, D23","PeriodicalId":31810,"journal":{"name":"Economics and Business","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44327239","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 4

Accounting for Cryptocurrencies in Compliance with International Financial Reporting Standards (IFRS): Challenges and Prospects 遵守国际财务报告准则(IFRS)的加密货币会计:挑战和前景

Economics and Business Pub Date : 2022-04-05 DOI: 10.56079/20221/5

N. Lomidze

{"title":"Accounting for Cryptocurrencies in Compliance with International Financial Reporting Standards (IFRS): Challenges and Prospects","authors":"N. Lomidze","doi":"10.56079/20221/5","DOIUrl":"https://doi.org/10.56079/20221/5","url":null,"abstract":"Increased corporate interests in holding cryptocurrencies have put forward a discussion on their accounting and presentation in financial statements in compliance with IFRS. In June 2019, IFRS Interpretations Committee (IFRS IC) published its agenda decision, which represents the official position of the International Accounting Standard Board (IASB) with regard to accounting for cryptocurrency holdings. IFRS IC concluded that a cryptocurrency should not be considered as cash or another type of financial asset. Cryptocurrencies meet the definition of intangible assets and inventory. Therefore, they should be accounted for under IAS 38 unless they are held for sale in the ordinary course of business, in which case, IAS 2 would apply. The article analyzes the existing regulatory framework for accounting cryptocurrencies in terms of providing useful information for users of financial statements. It provides ground and sets a stage for critical reasoning and discussion of contradictory views regarding the fact that the given standards (IAS 38, IAS 2), which were developed a long time ago for the assets with completely different content, do not provide fair accounting and measurement of a new economic phenomenon – cryptocurrency, which was created on a technological basis. Even though a cryptocurrency is not considered as a financial instrument, it is often an integral part of a present-day enterprise investment portfolio. Additionally, more and more companies are agreeing to accept cryptocurrencies as alternative means of payment. The paper emphasizes the fact that accounting for cryptocurrencies should be based on the actual business model and economic content of their holdings, which will provide users of a financial statement with high-quality and useful information in this regard. Keywords: Cryptocurrency, digital currency accounting, IFRS IC, intangible asset, commodity broker trader, financial instrument, cash, faithful representation, fair value measurement, accounting policy. JEL Codes: G23, M40, M48","PeriodicalId":31810,"journal":{"name":"Economics and Business","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48333573","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Safety Culture Approach For Healthcare And Nursing Institutions 医疗保健和护理机构的安全文化方法

Economics and Business Pub Date : 2022-01-01 DOI: 10.2478/eb-2022-0014

J. Sepp

{"title":"Safety Culture Approach For Healthcare And Nursing Institutions","authors":"J. Sepp","doi":"10.2478/eb-2022-0014","DOIUrl":"https://doi.org/10.2478/eb-2022-0014","url":null,"abstract":"Abstract There are a few ways how to increase the rate of employees’ safety culture at an institution, one of these is a positive safety culture, which includes their proper attitudes, safety-related values, staff members’ professional competences, and their willingness to work. The key element in the offering of quality and safe services in healthcare is a positive safety quality according to definitions. The aim of the current paper is to identify potential predictors of employees’ safety behaviour and determine safety culture subcultures that support operational manager to develop proactive safety management systems (SMSs) and offer safety of patients and employees. Two independent surveys were the basis of the new proposed approach. Quantitative method approach was selected to investigate safety culture subcultures in Estonian healthcare and nursing institutions. According to the proposed approach, there are crucial subcultures (e.g., just, reporting, learning, professional competences, and psychosocial well-being), which should be developed and periodically evaluated within an organisation. This measurement should have a clear and shared understanding of patient safety goals and occupational health and safety (OHS). The general management of organisations should consider implementation of assessment as a proactive approach to use the SMSs. The sustainability and proactivity of the proposed approach lies in defining action plans for continuous improvement and employees’ involvement in patient safety and OHS management.","PeriodicalId":31810,"journal":{"name":"Economics and Business","volume":"36 1","pages":"211 - 228"},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44872787","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Work Ability and Psychosocial Factors in Healthcare Settings During COVID-19 Pandemic – Specific Focus on Ageing Workers 新冠肺炎大流行期间医疗环境中的工作能力和心理社会因素——特别关注老龄工人

Economics and Business Pub Date : 2022-01-01 DOI: 10.2478/eb-2022-0011

M. Kurashvili, K. Reinhold, M. Järvis

{"title":"Work Ability and Psychosocial Factors in Healthcare Settings During COVID-19 Pandemic – Specific Focus on Ageing Workers","authors":"M. Kurashvili, K. Reinhold, M. Järvis","doi":"10.2478/eb-2022-0011","DOIUrl":"https://doi.org/10.2478/eb-2022-0011","url":null,"abstract":"Abstract The paper aims to find out what kind of impact socio-demographic and psychosocial factors have on the work ability among healthcare workers during COVID-19 pandemic – specific focus on ageing workers. Work Ability Index (WAI) and the short version of the Copenhagen Psychosocial Questionnaire (COPSOQ-III) were used to analyse the impact. 424 healthcare workers from Georgian and Estonian hospitals (including doctors and nurses) answered the questionnaires. On average, the sample had a good work ability, with 48.8 % viewing it as good and 29.3 % as excellent in Georgia, and 53.6 % of participants had a good and 15.4 % excellent work ability in Estonia. The COPSOQ showed critical values in the scales of “work pace” and “emotional demands”. These results were expected as the data were collected during the pandemic period. “Sleep troubles”, “burnout”, “depressive symptoms”, and “insecurity over working conditions” were the risk factors more likely associated with ageing (+55) health workers than younger ones. The scales “quantitative demands”, “work pace”, “job insecurity”, “burnout”, “stress”, “sleep troubles”, “offensive behaviours” and “depressive symptoms” were in negative correlation with WAI. The results show that the work ability is higher when these factors are lower. The scales “role clarity”, “recognition”, “sense of community at work”, “quality of leadership”, “organisational justice”, “self-efficacy”, “meaning of work”, “job satisfaction” and “possibilities for development” were the risk factors in positive correlation with WAI, thus acting as work ability preservative aspects.","PeriodicalId":31810,"journal":{"name":"Economics and Business","volume":"36 1","pages":"164 - 178"},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47052628","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Latvian Rail Transport Sector Stakeholders’ Perception of Green Deal Policy Measures 拉脱维亚铁路运输部门利益相关者对绿色交易政策措施的看法

Economics and Business Pub Date : 2022-01-01 DOI: 10.2478/eb-2022-0008

J. Hudenko, Lenora A. Gorska, Igors Kukjans, Ieva Kustova

引用次数: 0