2014 http://ea.donntu.ru/handle/123456789/29357 2026-04-20T00:25:21Z 2026-04-20T00:25:21Z Юрманова, Е.А. Yurmanova, E.A. http://ea.donntu.ru/handle/123456789/29551 2016-01-29T12:19:31Z 2014-01-01T00:00:00Z

Title: СОВРЕМЕННЫЕ КООПЕРАТИВНЫЕ ОРГАНИЗАЦИИ В КОНТЕКСТЕ ИНСТИТУЦИОНАЛЬНО-ЭВОЛЮЦИОННОЙ ТЕОРИИ Authors: Юрманова, Е.А.; Yurmanova, E.A. Abstract: Статья анализирует возможности и ограничения основных методологических подходов (в рамках неоклассической и неоинституциональных школ), используемых в теоретических исследованиях экономических организаций, применительно к изучению специфики кооперативных организационных форм. С помощью исследовательского инструментария институционально-эволюционной теории раскрывается социально-экономическая природа кооперативов и выявляются особенности их организационно-институциональных структур, которые обеспечивают данным социально-экономическим организациям функциональную устойчивость и динамизм в условиях современной рыночной экономики. Description: The article analyzes the opportunities and restrictions of the main methodological approaches (neoclassical and new-institutionalist schools) used in the theoretical researches of the economic organizations, in relation to the study of the specificity of cooperative organizational forms. By means of research tools of the institutional and evolutionary theory the socio-economic nature of cooperatives is revealed, as well as their organizational and institutional frameworks which provide to these social and economic organizations functional stability and dynamism in the conditions of modern market economy come to light are identified.

2014-01-01T00:00:00Z Вишневский, В.П. Вишневская, Е.Н. Гурнак, А.В. Visnievski, V.P. Vishnevskaya, E.N. Gurnak, A.V. http://ea.donntu.ru/handle/123456789/29550 2016-01-29T12:18:32Z 2014-01-01T00:00:00Z

Title: РОЛЬ НАЛОГОВ В ВОЗВЫШЕНИИ ВОСТОЧНОЙ АЗИИ: ЭВОЛЮЦИОННЫЙ АСПЕКТ Authors: Вишневский, В.П.; Вишневская, Е.Н.; Гурнак, А.В.; Visnievski, V.P.; Vishnevskaya, E.N.; Gurnak, A.V. Abstract: Статья посвящена рассмотрению налоговых систем с позиций эволюционной экономической теории через призму налоговых популяций – реально существующей матрицы, образованной пересечением универсальных налогов с уникальной географически и биологически детерминированной идеологией, отражённой в формальных и неформальных налоговых правилах-институтах. Выделено несколько типовых налоговых популяций, а в качестве примера рассмотрена Китайско-Восточноазиатская налоговая популяция, базирующееся на конфуцианстве. Эта популяция, в отличие от Европейской, будет продолжать расширяться у усиливать своё влияние в мире, поскольку правила-институты входящих в неё стран продемонстрировали свою высокую приспособляемость и эффективность. Сделан вывод, что эти обстоятельства и долговременные эволюционные факторы важно учитывать при выборе стратегического вектора развития Украины и её налоговой системы, который часто неоправданно характеризуют как "безальтернативно европейский". Description: Modern trends are that the ideology of European civilization has lately been losing leading position. There strengthened competing ideologies of Chinese, Indian and Muslim civilizations that are based on current economic success and originate from an alternative vision of the world and the premises that the individual is not sovereign, but, above all, a part of society. These circumstances determined the purpose of article: a review of contemporary models of tax systems not from the usual abstract position (for all time) or state-national context (for example, as part of the British, American, German, Japanese, etc., capitalism) and through the prism of tax populations - actually existing matrix formed by the intersection of taxes applied, including the universal objects of the global economy, with a unique ideology rooted in genetic and cultural characteristics of the population of different areas within which there dominates heir own ideology reflected in formal and informal institutions - tax rules. In today's world there can be distinguished several typical (maternal) tax populations according to such factors as geographical boundaries (area) the dominant genotype (race), the dominant socio-cultural setting, the level, composition and structure of taxes, especially the relationship of government institutions and taxes. These are populations of Eu-ropean, Chinese, East Asian, South Asian, Indian, Middle Eastern, and Maghreb. Allocation of such a model (maternal) populations due to tax as underlying factors of geography (climate and terrain) and biology (the dominant genotype) and derived factors - socio-cultural settings, specificity of the attitude to the institutions of government and taxes which, in the case of the apparent success of maternal population can spread far beyond the original geographic area and the race dominant in it. An example of the Sino-East Asian population of the tax, which are the main representatives of China, South Korea and Japan, was considered. These countries and their economic and cultural systems are united by the cultural and civilizational Confucian specificity: different from the European understanding of the role of a man in society, the goals of economic activity and the relationship between government and business entities. Sino-East Asian tax population formed and develops its steady type of economic relations between the people and the government, in fact - a special type of social organization that is based on other than in the West, historical and ideological tradition. Regarding the actual tax system, the specifics of this population can be described in four main provisions: (1) moderate official taxes of conventional (Western European) type (value added, wages, profits), (2) the coexistence of formal and informal taxes (those that have not passed the legislative democratic procedures) "tax-like" payments, (3) representation of the authorities by the responsible elite officials of the samurai-Mandarin type; (4) the special relationship of power to different taxpayers included in the network of social coordination (hierarchy and harmony). Such a tax system demonstrates its high adaptability, and Sino-East Asian population as a whole – as the countries included in this population show a common positive socio-economic dynamics. Modern long-term trends are that Sino-East Asian tax populations will continue to gradually grow further, but not at the expense of expansion in the European style - as a result of military and/or colonial occupation of new lands and coercion of new subjects to obey the authorities and metropolitan tax (including hidden) - but due to the expansion through the growth of East Asian economies and, consequently, of the sociocultural norms on which it is based. A European tax population (Western European subpopulation) will decline as well as its influence in the world. It was concluded that these circumstances and long-term evolutionary factors important to take into account when choosing a strategic direction of developing the economy the tax system in Ukraine based on the Eurasian socio-cultural traditions, of-ten unfairly characterized as "uncontested European".

2014-01-01T00:00:00Z Таушанжи, К.П. Яниогло, А.И. Tausanji, Constantin Ianioglo, Alina http://ea.donntu.ru/handle/123456789/29549 2016-01-29T12:17:44Z 2014-01-01T00:00:00Z

Title: ОБРАЗОВАНИЕ И ЭКОНОМИКА: ПРОБЛЕМЫ И СУЖДЕНИЯ Authors: Таушанжи, К.П.; Яниогло, А.И.; Tausanji, Constantin; Ianioglo, Alina Abstract: Кризис современной экономики состоит в том, что её подлинным предметом является не создание материальных благ и услуг в интересах людей, а использование людей вопреки их как материальным, так и духовным интересам. Смену научной парадигмы следует искать в образовании. Необходима развитая общечеловеческая гармония, где материальные ценности приходят в гармонию с духовными ценностями (MV=SV). При чтении экономических дисциплин целесообразно уделять особое внимание понятиям «успех» и «благо». Успех, на наш взгляд, содержит следующую триаду: здоровье, счастье и финансовая независимость. Так же, мы предлагаем оценивать инвестиционные проекты (выбор оптимальных решений) с учетом физического и духовного состояния инвестора, где вводится показатель «благо» (Well), который является отражением состояния здоровья и психологического климата в коллективе. Description: The crisis of the modern economy is that its real subject is not the creation of goods and services in the interests of the people, but usage of people in spite of their both material and spiritual interests. Scientific paradigm shift should be sought in education. The development of human harmony is necessary, where material values come into harmony with spiritual values (MV = SV). When reading the economic disciplines it is advisable to pay special attention to the concepts of "success" and "good." Success, in our opinion, contains the following triad: health, happiness and financial independence. So, we offer to evaluate investment projects (selection of optimal solutions) including physical and spiritual state of the investor, which introduces a measure of “good” (Well), which is a reflection of the health and psychological climate in the team.

2014-01-01T00:00:00Z Юргель, Н.В. Yurgel, N. http://ea.donntu.ru/handle/123456789/29548 2016-01-29T12:17:11Z 2014-01-01T00:00:00Z

Title: ИНСТИТУЦИОНАЛИЗАЦИЯ ФИРМЫ: ТЕОРЕТИЧЕСКИЕ АСПЕКТЫ Authors: Юргель, Н.В.; Yurgel, N. Abstract: С точки зрения фирмы критериями определяющими эффективность функционирования институтов, являются: во-первых, снижение трансакционных издержек, что повышает эффективность как фирмы, так и всей экономической системы; во-вторых, способность института снизить риск, с которым сталкивается фирма в процессе своей деятельности, и тем самым обеспечить устойчивость её функционирования. Рассматривая теоретические аспекты институционализации фирмы необходимо раскрыть содержание следующего: во-первых, процесс зарождения и установления внутрифирменных институтов; во-вторых, воздействие фирмы на формирование внешних институтов, т.е. институциональной среды, в которой она функционирует; в-третьих, причины спроса фирмы на внутренние и внешние институты. Description: The real situation in the modern economy is always characterized by a certain degree of uncertainty. External environment uncertainty and internal environment uncertainty should be distinguished. For businesses negative impact of uncertainty means possibility of losses associated with the inability to fully rational behavior and to achieving all of its targets. Means to reduce these losses is the formation and development of various institutions. From the point of view of the firm, the criteria determining the efficiency of the institutions are: first, the reduction of transaction costs, which increases the efficiency of both firms and the entire economic system, and secondly, the ability to reduce the risk of the institution, which the firm faces in its activities, and thus, to ensure sustainability of its functioning. Relevance of the topic is related to the fact that the formation and development of the company in the modern economy is linked with the process of its institutionalization. The role of the firm institutionalization is that it is a factor of the uncertainty reduction and the basis for risk reduction. Considering the theoretical aspects of the institutionalization of the firm the content of the following questions must be disclosed: firstly, the nucleation process and the establishment of intra- institutions, and secondly, the impact of foreign firms on the formation of institutions, i.e. the institutional environment in which it operates; thirdly, the reasons for the firm's demand for internal and external institutions. The purpose of this article is to establish regularities of formation and development of the company in the modern economy. Intra- institutionalization is the formation of the following institutions: the legal service, marketing service, financial services, personnel management system, change management. Conditions for completion of intra-institutionalization are the formation of institutions such as organizational culture and risk management service. The aim is to make intra-institutionalization activities sustainable through the transformation of the internal organization. In order to maintain stable functioning the firm seeks to pass part of the risk to relevant external institutions (commercial banks and credit institutions, insurance companies, stock exchanges, commodity exchanges, trading companies, consulting firms, accounting firms, advertising agencies) which reduce the uncertainty of the environment and cut the corresponding transaction costs. During this process inefficient institutions gradually disappear and are replaced with new ones. In this process external institutionalization of the firm occurs. Thus, the purpose of the external firm institutionalization is to maintain the sustainable operation in the long term prospective through active participation in shaping the institutional environment. Company participation in forming the institutional environment allows realizing their economic interests, not allowing the transaction sector interests to dominate. Institutional effectiveness of the company depends on the active participation of the company in the formation of the institutional environment. Application of institutional effectiveness, along with technological, economic and social efficiency, allows us to re-evaluate the business in the modern world. Qualitative assessment of institutional effectiveness is to reduce uncertainty and risk. Quantitatively institutional efficiency can be calculated on the basis of the existing methods of integral risk assessments within the risk management services.

2014-01-01T00:00:00Z