Messenger of Armenian State University of Economics最新文献_第4页

Evaluation of Investment Activities of Vayodz Dzor and Syunik Marzes of the RA Using Machine Learning Methods 用机器学习方法评价RA的Vayodz Dzor和Syunik Marzes的投资活动

Messenger of Armenian State University of Economics Pub Date : 1900-01-01 DOI: 10.52174/1829-0280_2021_6_78

Sos Khachikyan, Armen Ghazaryan, Andranik Sargsyan

引用次数: 0

Test Building on Moodle Platform and its Application at Foreign Language Lessons at ASUE (based on the examples of English and Russian Lessons) Moodle平台测试构建及其在我校外语教学中的应用(以英语和俄语课为例)

Messenger of Armenian State University of Economics Pub Date : 1900-01-01 DOI: 10.52174/1829-0280_2021_2_183

L. Harutyunyan, Ruzanna Sargsyan

引用次数: 0

ԵԱՏՄ թվային տնտեսության ռազմավարության վերլուծությունը / Analysis of the Strategy of the EEU Digital Economy ԵԱՏՄթվայինտնտեսությանռազմավարությանվերլուծությունը/每个数字经济的策略分析

Messenger of Armenian State University of Economics Pub Date : 1900-01-01 DOI: 10.52174/1829-0280_2022.4-97

L. Stepanyan

引用次数: 0

Համայնքների խոշորացման ազդեցությունը ՏԻՄ լիազորությունների արդյունավետ իրականացման համատեքստում (Ջերմուկ խոշորացված համայնքի օրինակով)/Impact of Community Amalgamation in the Context ofEffective Implementation of Local Government Powers(Example of Jermuk Amalgamated Community) ՀամայնքներիխոշորացմանազդեցությունըՏԻՄլիազորություններիարդյունավետիրականացմանհամատեքստում(Ջերմուկխոշորացվածհամայնքիօրինակով)/影响的社区融合在一地方政府权力的实现(Jermuk合并社区的例子)

Messenger of Armenian State University of Economics Pub Date : 1900-01-01 DOI: 10.52174/1829-0280_2022.2-63

Kristine Tatosyan

{"title":"Համայնքների խոշորացման ազդեցությունը ՏԻՄ լիազորությունների արդյունավետ իրականացման համատեքստում (Ջերմուկ խոշորացված համայնքի օրինակով)/Impact of Community Amalgamation in the Context of\u0000Effective Implementation of Local Government Powers\u0000(Example of Jermuk Amalgamated Community)","authors":"Kristine Tatosyan","doi":"10.52174/1829-0280_2022.2-63","DOIUrl":"https://doi.org/10.52174/1829-0280_2022.2-63","url":null,"abstract":"The\u0000processes of administrative-territorial reforms taking place in the\u0000Republic of Armenia in recent years, in particular, the process of\u0000community amalgamation, have created new opportunities for the\u0000viability boost of communities, resulting in a positive scale effect.\u0000A significant increase in public service expenditure has been\u0000observed in small communities that are part of an amalgamated\u0000community. Expenditures on education, housing construction,\u0000utilities, transportation, garbage collection, culture, and social\u0000security have increased significantly. At the same time, the\u0000expenditure ratios in large communities have remained almost\u0000unchanged.\u0000There are several reasons for this problem, including the\u0000implementation of the powers defined by law, their significant\u0000inconsistency with the community budget, inexplicit legislative\u0000definitions of the powers, and the absence of an evaluation system\u0000for their implementation.\u0000In such circumstances, there is a need to evaluate the impact\u0000of community amalgamation on the implementation power defined\u0000by law.\u0000Even with the fact that more than half of the community\u0000budget revenue is from the state budget, the communities in the\u0000pre-amalgamation and post-amalgamation periods continued to\u0000implement a limited number of powers and act as the minimum\u0000community service provider.\u0000The Law on local self-government defines the scope of\u0000mandatory issues that apply equally to all communities, which, of\u0000course, requires the definition of these powers by specifying the\u0000concepts in the law, introducing an evaluation system for the\u0000implementation of these powers without ignoring the sectoral\u0000characteristics and the potential of the communities","PeriodicalId":328482,"journal":{"name":"Messenger of Armenian State University of Economics","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133074036","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

ՀՀ-ում գործող կազմակերպությունների կառավարչական հաշվառման կատարելագործումը ինքնակարգավորման և ստանդարտացման միջոցով/Improvement of managerial accounting through selfregulation and standardization ՀՀ——ումգործողկազմակերպություններիկառավարչականհաշվառմանկատարելագործումըինքնակարգավորմանևստանդարտացմանմիջոցով/改善管理会计通过自动调整和标准化

Messenger of Armenian State University of Economics Pub Date : 1900-01-01 DOI: 10.52174/1829-0280_2022.2-27

A.R. Hakobyan

{"title":"ՀՀ-ում գործող կազմակերպությունների կառավարչական հաշվառման կատարելագործումը ինքնակարգավորման և ստանդարտացման միջոցով/Improvement of managerial accounting through selfregulation and standardization","authors":"A.R. Hakobyan","doi":"10.52174/1829-0280_2022.2-27","DOIUrl":"https://doi.org/10.52174/1829-0280_2022.2-27","url":null,"abstract":"The paper researches\u0000managerial accounting development issues in the Republic of\u0000Armenia, analyzes the international experience of managerial\u0000accounting regulatory, pointes out two directions of improvement\u0000of managerial accounting through the creation of a self-regulatory\u0000institution and development of professional standards. According\u0000to the author, in the future, they can become factors in the\u0000development of managerial accounting, improve both the quality\u0000of managerial decisions, and the competitiveness of organizations.\u0000Managerial accounting will go beyond the organization and will\u0000accumulate information on the capabilities of the external\u0000environment. The establishment of the Institute of Professional\u0000Regulation of Managerial Accounting and Standardization will\u0000contribute to the rapid dissemination of new opinions and\u0000experience, to the formation of unanimity of its participants on a\u0000number of issues.","PeriodicalId":328482,"journal":{"name":"Messenger of Armenian State University of Economics","volume":"9 7","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114107820","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

Մթնոլորտային օդի որակի պահպանությանն ուղղված տնտեսական կառուցակարգը ՀՀ-ում/Economic Mechanism of Atmospheric Air Protection inthe Republic of Armenia ՄթնոլորտայինօդիորակիպահպանությաննուղղվածտնտեսականկառուցակարգըՀՀ——ում/经济机制在亚美尼亚共和国大气保护

Messenger of Armenian State University of Economics Pub Date : 1900-01-01 DOI: 10.52174/1829-0280_2022.2-132

G. Gasparyan

{"title":"Մթնոլորտային օդի որակի պահպանությանն ուղղված տնտեսական կառուցակարգը ՀՀ-ում/Economic Mechanism of Atmospheric Air Protection in\u0000the Republic of Armenia","authors":"G. Gasparyan","doi":"10.52174/1829-0280_2022.2-132","DOIUrl":"https://doi.org/10.52174/1829-0280_2022.2-132","url":null,"abstract":"Recently, humanity has begun to\u0000realize that economic development is closely linked to the\u0000effectiveness of environmental protection. It is noteworthy that the\u0000solution of environmental problems does not hinder, but, on the\u0000contrary, contributes to the development of the economy, creating\u0000opportunities for sustainable development. World experience in\u0000the field of environmental protection shows that an effective\u0000approach to environmental protection, including atmospheric air,\u0000is the use of an economic mechanism. Therefore, the paper\u0000studies the economic mechanism used in the Republic of Armenia\u0000in the field of environmental protection, in particular, atmospheric\u0000air. That mechanism is analyzed according to the types of emission\u0000sources, the atmospheric air emission trends and the main factors\u0000conditioning them are observed, the domestic experience of\u0000economic stimulation of atmospheric air protection is presented,\u0000as a result of all this, the relevant conclusions are drawn.","PeriodicalId":328482,"journal":{"name":"Messenger of Armenian State University of Economics","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131796074","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

Food Security Issues of the Republic of Armenia 亚美尼亚共和国粮食安全问题

Messenger of Armenian State University of Economics Pub Date : 1900-01-01 DOI: 10.52174/1829-0280_2022.6-60

T. Vardanyan, Suren Minasyan

引用次数: 1

Strategic Accounting Issues of Organizations Competitiveness 组织竞争力的战略会计问题

Messenger of Armenian State University of Economics Pub Date : 1900-01-01 DOI: 10.52174/1829-0280_2021_3_43

Armen Jughuryan, J. Gevorgyan

引用次数: 1

Assesment of Fiscal Decentralization of the RA Local Self-Government System RA地方自治体制财政分权评价

Messenger of Armenian State University of Economics Pub Date : 1900-01-01 DOI: 10.52174/1829-0280_2022.6-9

M. Movsisyan, Tsovinar J. Karapetyan, Taguhi Ohanyan, Anna Minasyan

{"title":"Assesment of Fiscal Decentralization of the RA Local Self-Government System","authors":"M. Movsisyan, Tsovinar J. Karapetyan, Taguhi Ohanyan, Anna Minasyan","doi":"10.52174/1829-0280_2022.6-9","DOIUrl":"https://doi.org/10.52174/1829-0280_2022.6-9","url":null,"abstract":"Despite being widely used and well examined, fiscal decentralization is often\u0000perceived differently. Like other types of decentralization, fiscal decentralization means\u0000the transfer of powers and responsibilities from the central government level to local selfgovernment bodies with a certain degree of autonomy.\u0000The effectiveness of fiscal decentralization is primarily determined by the approaches\u0000used to allocate revenues to the budgets of different levels of government, as well as by\u0000the organization of interbudgetary relations.\u0000It is obvious that compliance of fixed revenues (first of all tax revenues) with the\u0000expenditure part of the budget is of great importance for the implementation of spending\u0000powers assigned to local self-government bodies.\u0000In the given paper, by calculating the indicators used in domestic and international\u0000professional literature, an evaluation and analysis of the level of tax autonomy and fiscal\u0000decentralization of the RA local self-government bodies was carried out, making\u0000comparisons with European countries","PeriodicalId":328482,"journal":{"name":"Messenger of Armenian State University of Economics","volume":"11 1-2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129711132","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

Structural Impacts of the Tax System on Economic Growth in the Republic of Armenia 税收制度对亚美尼亚共和国经济增长的结构性影响

Messenger of Armenian State University of Economics Pub Date : 1900-01-01 DOI: 10.52174/1829-0280_2023.1-5

Andranik Margaryan

{"title":"Structural Impacts of the Tax System on Economic Growth in the Republic of Armenia","authors":"Andranik Margaryan","doi":"10.52174/1829-0280_2023.1-5","DOIUrl":"https://doi.org/10.52174/1829-0280_2023.1-5","url":null,"abstract":"Interactions between types of taxes that form the basis of the tax system of the Republic of Armenia and the Gross value added were analyzed in the article. The main objective of the analysis was to observe the behavioral impacts of different types of taxes: corporate income tax, personal income tax, value added tax and excise tax on the growth of the country's GDP according to their functional significance, the main trends and the most typical aspects of these processes were revealed. In this context, it is very important to identify the amount of financial resources the state collects from the economy and allocates to the state treasury in the form of taxes and fees, as well as the distribution of the tax burden on economic sectors, households and others participating in economic processes. In order to find out the nature of the observed relationships and the directions of influence, the ARDL (autoregressive distributed lag) model\u0000was used, the use of which allowed to distinguish both short-term and long-term interrelations between observed indicators. As a result of the given analysis, the positive impacts of indirect taxes and the negative impacts of direct taxes on the economic growth were identified and quantified. Nevertheless, the short and long-term impacts of personal income tax on the economic growth is controversial and ambiguous.","PeriodicalId":328482,"journal":{"name":"Messenger of Armenian State University of Economics","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117011534","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