Agricultural and Resource Economics最新文献

{"title":"Adaptive institutional change in municipal waste management","authors":"Minko Georgiev, Vanya Georgieva, Nadezhda Blagoeva","doi":"10.51599/are.2023.09.03.01","DOIUrl":"https://doi.org/10.51599/are.2023.09.03.01","url":null,"abstract":"Purpose. The paper proposes a new trajectory of institutional change that integrates economic (fiscal) and technical solutions in managing municipal waste.
 Methodology / approach. The study adopts a model for the study of institutional change. A retrospective, quantitative analysis of institutional change, a legal-historical analysis of formal institutions, and a comparative-institutional analysis are used to substantiate the link between municipal waste quantities and Gross domestic product (GDP) growth. Using correlation and regression analysis, we examine the relationship between institutional change in municipal waste management and recycling.
 Results. The study proves the impact of institutional change on municipal waste management in the EU and Bulgaria. It can change the relationship between GDP and the amount of waste and stimulate the implementation of more efficient and innovative waste management methods. The relationship between institutional change in municipal waste management are studied. The main idea is that more legal acts regulating municipal waste management and a higher human development index, wich reflects better and more efficient municipal waste management, will lead to higher recycling rates. The study discusses how institutional change aimed at effective municipal waste management can contribute to increased revenues and reduced costs for the government by promoting innovation in the sector, introducing more efficient waste collection and treatment technologies, and encouraging recycling.
 Originality / scientific novelty. The study highlights the lack of a unified direction in rules and policies for municipal waste management in Bulgaria and its impact on the system’s efficiency. It aims to present a new approach to solving the problems related to municipal waste management in Bulgaria that focuses on the importance of institutional change.
 Practical value / implications. The paper identifies differences between the municipal waste management systems in the EU and Bulgaria. The proposed financial and technical solutions help central and municipal administrations to create new institutions. These actions can be joint and better coordinated. All this should lead to changes in the regulatory framework. The new rules will contribute to stability and less need to change regulations, clarity for individuals and organisations to the optimal solutions for reducing municipal waste costs, and “pressure” on the central and local administration to take the necessary actions for such a change.","PeriodicalId":32464,"journal":{"name":"Agricultural and Resource Economics","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136379244","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}

{"title":"State support of the dairy industry and prospects for its development in the post-war period","authors":"Tetyana Kalaitan, Volodymyr Stybel, Oleh Hrymak, Oksana Sarakhman, Ruslana Shurpenkova","doi":"10.51599/are.2023.09.03.07","DOIUrl":"https://doi.org/10.51599/are.2023.09.03.07","url":null,"abstract":"Purpose. The article aims – to identify current trends, determine the level of state support and prospects for the development of the dairy industry in Ukraine in the post-war period, taking into account cooperation with the EU.
 Methodology / approach. The research was conducted using the comparison method with the nearest EU country – Poland. The analysis of indicators of the development of the dairy industry was carried out on the basis of the data of the State Statistics Service of Ukraine, Poland, Eurostat, and Statista company using methods of relative values, a series of dynamics.
 Results. Analysis of the dynamics of the main dairy industry indicators in Ukraine revealed a long-term trend towards a decrease in milk production volumes. During 1990–2021, the volume of milk production decreased by 3 times, and the number of cows decreased by 5 times. Since 2020, the dairy industry has shifted from being export-oriented to becoming dependent on imports. On the other hand, Poland, which is geographically and climatically close to Ukraine, shows the opposite dynamics of the dairy industry development. Studying the functioning of the dairy sector in Poland revealed a high level of state financial support and fiscal stimulation. The study shows that the financial support of the dairy industry of Ukraine is noticeably insufficient, and the fiscal stimulation provided is inadequate. Moreover, the efficiency of managing budget funds is low. The situation is further complicated by the ongoing military aggression from russia. Considering the constraints of state funding, it is suggested that the array of instruments for supporting animal husbandry should be tailored based on the scale of entrepreneurial entities involved; differentiation in the provision of state support should also apply to agricultural producers in the de-occupied territories. In order to fully and promptly manage the amount of financing, it is necessary to speed up the procedure for distributing funds between areas and approving financial documentation; it is expedient to consider the possibility of payments for the keeping dairy cattle for small business entities without the need for coordination with the main manager of funds.
 Originality / scientific novelty. The obtained results allow a deeper investigation of the main development issues of the Ukrainian dairy industry in the pre-war period and under martial law in the context of further European integration.
 Practical value / implications. The study’s findings can be the basis for further scientific research in the direction of developing a comprehensive set of measures to stimulate Ukraine’s dairy industry. This is of particular importance in the post-war period promoting the restoration of food security.","PeriodicalId":32464,"journal":{"name":"Agricultural and Resource Economics","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136379106","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}

{"title":"Impact of local processing of agricultural raw materials on job creation in the West African Monetary and Economic Union","authors":"Paul-Alfred Kouakou Kouakou","doi":"10.51599/are.2023.09.03.11","DOIUrl":"https://doi.org/10.51599/are.2023.09.03.11","url":null,"abstract":"Purpose. This work evaluates the relationship between the processing of agricultural raw materials and the level of employment in the West African Monetary and Economic Union (WAEMU).
 Methodology / approach. The Dynamic Common Correlated Effects (DCCE) estimation proposed by Chudik and Pesaran (2015) is used. The data for this study come from the World Bank and the International Labour Office and cover the Consumer Price Index, human capital, trade openness, foreign direct investment, and agricultural manufacturing industry for the period 1990–2019.
 Results. The results show that agricultural manufacturing, human capital and foreign direct investment have positive influences on job creation in WAEMU countries in the long term, even if this impact remains small. On the other hand, trade openness and inflation lead to a decrease in employment level. Indeed, the specialization in the export of unprocessed agricultural raw materials with low benefit, the massive import of consumer goods and the delay in terms of global competitiveness in most of these countries justify such results. Therefore, in order to boost job creation, it would be expedient to accelerate the process of developing local industries and promote the production of consumer goods. 
 Originality / scientific novelty. Previous studies on local processing of agricultural raw materials have mainly focused on the production process and related constraints. However, very little work has been done on their effects on economic growth and job creation. This study fills this gap. It extends the existing literature on the causal relationship between local processing of agricultural raw materials and job creation. Finally, the Dynamic Common Correlated Effects estimator is used to address this issue.
 Practical value / implications. The information generated will be useful to a number of organizations, including: research centers, universities, governments, governmental and non-governmental organizations, to better guide the development and implementation of policies and strategies for job creation and unemployment reduction. Finally, by knowing the existing relationship between local processing of agricultural raw materials and job creation, as well as the limitations of this raw material processing policy, the study provides the different ways to improve the capacity for job creation and unemployment reduction. Research on this issue is too important to inform policy makers on the structural transformation of their economies to achieve full economic growth and reduce the unemployment problem.","PeriodicalId":32464,"journal":{"name":"Agricultural and Resource Economics","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136379246","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}

{"title":"Information provision, accounting and analysis of food losses and waste: EU experience for Ukraine","authors":"Olena Kotykova, Olena Pohorielova, Mykola Babych, Myhailo Shkilnyak","doi":"10.51599/are.2023.09.03.05","DOIUrl":"https://doi.org/10.51599/are.2023.09.03.05","url":null,"abstract":"Purpose. The purpose of the study is to substantiate the theoretical, methodological and methodical foundations for the formation of the system of accounting, analysis and information base of food losses and waste in Ukraine.
 Methodology / approach. The collection of information for conducting a scientific study was carried out using qualitative (literature review, research of ideas and experience on research issues) and quantitative (study of quantitative indicators of food losses in production and sales chains in Ukraine) methods based on the description of secondary research (synthesis of existing knowledge and analysis of established trends). Data analysis was carried out using thematic analysis (systematization of scientific results from research issues), statistical method (construction of a trend line and determination of forecast data), the method of comparisons (selection of a specific system based on qualitative analysis) and generalizations (substantiation of proposals and formation of conclusions).
 Results. The need to introduce in Ukraine the accounting methodology for food losses and waste, recommended by FAO is determined; the expediency of using the mass flow analysis method is substantiated; systematized data sources of information provision for food losses and waste monitoring. As a result of a critical analysis of theoretical, methodological and methodical principles regarding the formation of a system of accounting, analysis and information base of food losses and waste in Ukraine, the authors proposed a system of accounting, analysis and information provision of food losses and waste in Ukraine. The proposed system includes 1) a methodological basis for accounting for food losses and waste, 2) a method of analysis in the accounting system food losses and waste, and 3) information support for accounting and analysis of the process of food losses and waste.
 Originality / scientific novelty. For the first time, a study of the methodology of accounting for food losses and waste, methods of analysis and information provision of this process in the EU was conducted, based on the results of which approaches to the formation of a corresponding system in Ukraine were proposed.
 Practical value / implications. The application of a unified methodology of the food losses and waste accounting system will allow accurate quantitative assessment of food losses and waste in Ukraine, which will be suitable for international comparison, tracking progress in achieving the target indicators of the SDG12, developing relevant policies and applying effective frameworks for reduction of food losses and waste in Ukraine. This work emphasizes the need for further empirical research aimed at the quantitative analysis of food losses and waste in Ukraine, as well as the assessment of the losses caused by the russian federation in the agricultural sector and the reduction of the food potential of our country, which is a significant c","PeriodicalId":32464,"journal":{"name":"Agricultural and Resource Economics","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136379105","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}

{"title":"Indonesia’s forest management progress: empirical analysis of environmental Kuznets curve","authors":"Marissa Malahayati","doi":"10.51599/are.2023.09.03.10","DOIUrl":"https://doi.org/10.51599/are.2023.09.03.10","url":null,"abstract":"Purpose. High dependence on land resources is often the main cause of large-scale land conversion and deforestation in Indonesia. However, as a country vulnerable to climate change, Indonesia continues to increase its efforts to improve forest management and reduce deforestation. This is also in line with Indonesia’s commitment to reduce emission levels to achieve Net-Zero Emissions by 2060, where the forestry sector will be the base of this achievement. This study aims to measure Indonesia’s progress during 1970–2018, especially in reducing deforestation. With this study, we can see trends in forest management in developing countries, especially Indonesia. In addition, based on available data, we can see which factors are most closely related to Indonesia’s deforestation rate.
 Methodology / approach. This study uses a time-series data analysis with Error Correction Method (ECM). This ECM is used to detect the existence of the Environmental Kuznets Curve (EKC), which describes the relationship between environmental degradation and economic variables. In this study, EKC is used to assess further relationship pattern between the Gross Domestic Product (GDP) per capita and deforestation. The relation pattern between this GDP and deforestation is tested using quadratic and cubic models.
 Results. Under the quadratic model, a classic inverted U-shape EKC is detected in this study. It means that with economic growth and technological improvement, deforestation can be reduced. In other words, Indonesia has improved its forest management. However, as the N-shape relation was also detected in further cubic model simulation, it is also an indication that, at some point, Indonesia is also prone to increase its deforestation again. Another finding from the model is that the palm oil plantation area strongly relates to the deforested area. At the same time, the simulation detects a negative relationship between the horticulture cropland and the deforested area. The result may capture an insight into the forest transition period in Indonesia. In this transition, the government has started to slow down the speed at which forests are exploited in various ways.
 Originality / scientific novelty. Although the forestry sector is an important economic sector for Indonesia, there is still limited research on this topic, especially at the national level. This study uses more updated statistical information to better describe the Indonesian forestry condition. Moreover, the analysis is aligned with the Indonesian land policy by introducing additional variables from palm oil and crop areas. Moreover, the previous EKC assessments in Indonesia usually only use the quadratic model, which has some limitations in detecting other turning points and seeing the existence of N-shaped or inverted N-shaped EKC. This study also tries to add a bit on cubic model assessment to detect this N-shaped EKC in Indonesia.
 Practical value / implications. This study give","PeriodicalId":32464,"journal":{"name":"Agricultural and Resource Economics","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136379243","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}

{"title":"Economic efficiency of cassava farming","authors":"Anggi Fitria Cahyaningsih, Endang Siti Rahayu, Kusnandar Kusnandar","doi":"10.51599/are.2023.09.03.02","DOIUrl":"https://doi.org/10.51599/are.2023.09.03.02","url":null,"abstract":"Purpose. This research aims to analyze the level of economic efficiency of cassava farming and the determinants that affect the efficiency level in the Wonogiri Regency, Indonesia.
 Methodology / approach. The research location was determined using the stratified random sampling method, and three sub-districts were selected in Wonogiri Regency, namely Ngadirojo, Jatiroto, and Puhpelem. Furthermore, this research used a random sampling method with respondents of 74 monoculture cassava farmers. The analysis method was the Data Envelopment Analysis (DEA) approach to analyze the economic efficiency of cassava farming and Tobit regression to analyze the determinants that affected it. Furthermore, primary data was obtained from respondents through interviews, and secondary data as a complement was obtained from relevant agencies.
 Results. This research showed that the level of economic efficiency (EE) of cassava farming in the Wonogiri Regency was 68.3 %. From the results of economic efficiency, there was an opportunity to improve efficiency by reducing input inefficiency by 13.1 % and minimizing input costs by 21.1 %. The determinants of factors that affected cassava farming were considered from the socio-economic factors, namely experience, educational level, and participation of farmers in farmer groups. 
 Originality / scientific novelty. Studies on the effectiveness of cassava have never been conducted in Central Java, even though Central Java is one of the three centers of cassava production in Indonesia. The efficiency of farming cassava in this research was not only considered from the technical side but also from the allocative and economic side, as well as the socio-economic character of the farmer’s environment. This research analyzed the efficiency of cassava farming with a nonparametric approach, namely Data Envelopment Analysis. Usually, efficiency research is approached with parametric analysis, namely production function analysis with Stochastic Frontier Analysis (SFA).
 Practical value / implications. It is recommended to use optimal inputs, especially seeds and fertilizers, which can be applied in cassava farming to reduce inefficiency. The need for fertilizer is related to the land’s condition, where the land in Wonogiri Regency has a steep slope, making it prone to erosion and sedimentation. Then, it affects the decline of the soil layer and the need for fertilizer. The role of the government is required because it is necessary to facilitate access to farmers and provide information about input use.","PeriodicalId":32464,"journal":{"name":"Agricultural and Resource Economics","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136379247","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}

{"title":"Детермінанти «нульового рівня» забруднення земель побутовими відходами","authors":"Olha Budziak, Vasyl Budziak, Oksana Drebot","doi":"10.51599/are.2023.09.03.04","DOIUrl":"https://doi.org/10.51599/are.2023.09.03.04","url":null,"abstract":"Мета. Метою дослідження є оцінка «нульового рівня» забруднення земель у сфері поводження з побутовими відходами для розуміння обсягів забруднення й засмічення земель та ухвалення управлінських рішень з урахуванням швидкості переробки згенерованих побутових відходів щодо забезпечення збереження земель для майбутніх поколінь. 
 Методологія / методика / підхід. Методичний підхід передбачає визначення за бально-рейтинговою системою оцінки «нульового рівня» забруднення земель, а також визначення темпів поводження з відходами шляхом оцінки швидкості переробки побутових відходів, з урахуванням установлених Директивою ЄС цільових показників/індикаторів: переробленої кількості побутових відходів і загальної згенерованої кількості побутових відходів, в основі розрахунку яких були кількісні та якісні показники за період 2013–2021 рр. 
 Результати. Установлено, що наявна система поводження з побутовими відходами, розроблена відповідно до Національного плану управління відходами та Національної стратегії управління відходами до 2030 р., потребує вдосконалення в частині збереження земель від забруднення й засмічення. Результати кореляційного та регресійного аналізу підтвердили вплив накопичених побутових відходів, зокрема тих, які зберігаються на звалищах із порушенням норм безпеки, на рівень забруднення земель. Дослідження динаміки поводження з побутовими відходами в період 2013–2021 рр. показали, що для впровадження європейських стандартів у державі формуються умови для поступового переходу від моделі Cradle-to-grave до моделі Cradle-to-cradle, у рамках змін яких закладено цільові показники. Виявлено, що хоча поточні згенеровані побутові відходи і характеризуються спадною динамікою, на фоні нарощування обсягів переробки, при накопичених відходах в обсязі 51,7 млн м3 та наявності 5969 од. сміттєвих полігонів, які забруднюють 8816,1 га земель, досягти поставлених цілей – зменшення кількості місць для видалення побутових відходів до 1000 од. та обсягів захоронення побутових відходів до 50 % - нині є доволі складним завданням. Основна причина – низька швидкість переробки відходів. Тому встановлений показник середньої швидкості переробки відходів 4,6 % за рік, який охоплює тільки від 75 до 79 % населення країни та не враховує території, де тривають бойові дії, на яких масштаби утворення відходів узагалі оцінити неможливо, залишається тривожним сигналом у напрямі реалізації zero waste. За результатами бально-рейтингової системи оцінки, в Україні не виявлено регіонів з «нульовим рівнем» забруднення земель. Територіальним громадам запропоновано розробляти дорожню карту «нульового рівня» забруднення земель, узявши до уваги два базові напрями, які допоможуть не лише вирішити проблему відходів, а й сприятимуть продовженню діалогу з Євросоюзом у рамках «зеленого курсу». 
 Оригінальність / наукова новизна. Уперше проведено оцінку «нульового рівня» забруднення земель побутовими відходами на основі аналізу відповідності національних завдань установленим Дире","PeriodicalId":32464,"journal":{"name":"Agricultural and Resource Economics","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136379248","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}

{"title":"Ukraine’s rural areas in the conditions of decentralization and local self-government reform: challenges and prospects","authors":"Nataliia Patyka, Alla Sokolova, Anastasiia Movchaniuk, Inna Sysoieva, Roman Khirivskyi","doi":"10.51599/are.2023.09.03.12","DOIUrl":"https://doi.org/10.51599/are.2023.09.03.12","url":null,"abstract":"Purpose. The purpose of the study is to determine the state, identify the main challenges and risks affecting rural development in Ukraine, and assess their influence on the effectiveness of functioning and financial capacity of rural territorial communities in the conditions of power decentralization and self-government reform.
 Methodology / approach. The methodological basis of the research was a systematic approach to the study of the investigated phenomena and processes and the dialectical method of cognition, as well as general scientific and special methods. In order to assess the state and trends of rural development in Ukraine, economic and statistical methods were used in analytical studies (comparative analysis to compare the results obtained in certain years, average and relative values, trend analysis, index analysis, etc.). This was done to establish certain relationships, such as identity, similarity, or difference between characteristics and facts. To determine the influence of individual factors on the operational efficiency and financial capacity of territorial communities, multiple correlation and regression analysis was used. A number of abstract-logical techniques made it possible to formulate intermediate and final conclusions and proposals.
 Results. Current conditions are analyzed and trends of rural development in Ukraine for 1990–2022 are determined. It was found that over the past 32 years, the socio-economic crisis in rural areas continues to worsen, which is manifested in declining employment rates, increasing unemployment, rising poverty, mass migration of peasants, deterioration of infrastructure and access to social services. The main challenges and problems of rural development have been identified and systematized by groups: socio-demographic, economic, environmental and nature protection, institutional, political. To assess the factors influence on the effectiveness of functioning and financial capacity of territorial communities, a multifactorial correlation and regression analysis was conducted. It was found that the level of capital expenditures is most affected by the fiscal return of the community territory per 1 inhabitant. 
 Originality / scientific novelty. The elements of scientific novelty consist in the introduction of a systematic approach to generalizing challenges and problems affecting the development of rural areas and communities, which were systematized by groups: socio-demographic, economic, environmental and nature protection, institutional, political. The scientific and methodological foundations of studying the socio-economic situation in Ukraine’s rural areas in terms of determining the factors and assessing their influence on the effectiveness of functioning and financial capacity of rural territorial communities have been further developed.
 Practical value / implications. The identification of factors and their influence on the functioning effectiveness and financial","PeriodicalId":32464,"journal":{"name":"Agricultural and Resource Economics","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136379103","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}

{"title":"State support for agriculture in Ukraine in the post-war period","authors":"Anatolii Dibrova, Mykola Ilchuk, Ivan Konoval, Ivan Androsovych, Artur Zanizdra","doi":"10.51599/are.2023.09.03.03","DOIUrl":"https://doi.org/10.51599/are.2023.09.03.03","url":null,"abstract":"Purpose. The purpose of the study is to assess the level and trends of state support for agriculture in Ukraine, to determine its post-war measures and programmes and to improve the method of allocating funds among state support programmes at the stage of drafting budget declarations and requests by central and regional executive bodies that implement the agricultural policy.
 Methodology / approach. Analysis and synthesis were used to determine the level of state support for agriculture and its impact on its development. Assessment of the effectiveness of financing individual agricultural support programs was made using regulatory, calculation and constructive methods. Mathematical modelling methods were used to optimise the distribution of budget funds in various areas of state support for rural commodity producers aimed at forming fixed capital. Techniques of the abstract and logical toolkit allowed formulating intermediate and final conclusions. 
 Results. The study focuses on the directions of support for the agricultural sector of Ukraine in wartime and in the post-war period. It was established that in order to resume the operation of agricultural enterprises in the liberates territories, which produce grain and cultivate oil crops, about USD 1.370–1.500 of fixed capital are needed for 1 ha of crops and USD 1.340–1.400 of working capital. It was estimated that in 2023 the lack of working capital in Ukraine for the cultivation of grain and oil crops, with the area of their crops being at the level of 2022, will amount to about UAH 41.5 billion. It is established that support programmes for Ukrainian producers of agricultural products should be developed on the basis of the Roadmap for the Recovery in Ukraine in order to achieve the indicators of the Strategy for Ukraine’s Agro-Industrial Complex Development.
 Originality / scientific novelty. The scientific value of the study is in conducting a comparative assessment of the support of agriculture in Ukraine and the EU in 2019–2021, highlighting measures of state support for the agricultural sector of Ukraine in wartime and in the post-war period. The method of allocation of funds among state support programmes at the stage of drafting budget declarations and requests by central and regional executive bodies that implement the agricultural policy has been improved.
 Practical value / implications. The practical value of this study is the fact that it can be used as a source and tool in the development of relevant plans and programs aimed at the development of agriculture in Ukraine.","PeriodicalId":32464,"journal":{"name":"Agricultural and Resource Economics","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136379245","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}

{"title":"Application of accounting for the assessment of war losses for agribusiness enterprises of Ukraine","authors":"Valerii Zhuk, Mykola Pugachov, Oleksandr Shpykuliak, Yuliya Bezdushna, Yevheniya Popko","doi":"10.51599/are.2023.09.03.09","DOIUrl":"https://doi.org/10.51599/are.2023.09.03.09","url":null,"abstract":"Purpose. The military aggression of the russian federation against Ukraine led to the disruption of logistics processes and the destruction of the production capacity of the agribusiness. This study aims to describe an accounting toolkit to determine and evaluate the direct losses of agricultural enterprises due to the war.
 Methodology / approach. This study is based on the use of Ukrainian regulatory documents. The authors of this study applied synthesis methods when summarizing information on estimates of war damage. They used analytical methods in monitoring the world and national experience of such assessment. The cost method was used during the approbation. It provided for the use of the estimate program “Building technologies: Estimate 8”. Determining the volumes of repair and construction works was carried out in accordance with the State Construction Standards and Resource Elemental Estimate Standards of Ukraine. In addition, modelling, analogy and comparison methods were also used.
 Results. In this study, the authors proposed a simple algorithm of actions, which allows for detecting direct damage by enterprises in a short time. The algorithm is based on the use of five accounting methods: (1) Inventory method, (2) Documentation method, (3) Evaluation method, (4) Accounts and balance method, (5) Reporting method. The specifics of the application of each method are described in detail, taking into account the requirements of accounting legislation for the recognition and assessment, and inventory of assets of agribusiness enterprises. Experimental calculations (using the example of damage to real estate as a result of hostilities) allowed us to conclude that the damage calculated by the individual (object-by-object) approach (USD 63.88 billion) is 30 % higher than the quick estimate of the World Bank (USD 50.4 billion) and 20 % higher than expert estimates made in Ukraine (USD 50.4 billion).
 Originality / scientific novelty. According to the research results, a methodical algorithm to estimate direct war losses for Ukrainian agribusiness enterprises based on accounting methods has been proposed. Using accounting tools to evaluate the direct losses is essential for the following reason. Let’s suppose that the accounting system does not confirm the data on direct losses. In this case, misunderstandings may arise between the participants of socio-economic relations, who operate with general (forecasted) figures. At the same time, verified accounting data on direct losses can be evidence in court and are the basis for receiving compensation or financial assistance.
 Practical value / implications. The practical significance of the proposed methodical algorithm lies in the ability to systematically recognize and assess direct losses of agribusiness enterprises, taking into account the specifics of their assets, based on the accountant's professional judgment, without the involvement of outside experts.","PeriodicalId":32464,"journal":{"name":"Agricultural and Resource Economics","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136379107","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}