Vol. 5 No. 3 (144) (2014)

View Vol. 5 No. 3 (144) (2014)
DOI: https://doi.org/10.46991/BYSU:G/2014.5.3
Published: 2021-07-29

Articles

  • Articles

    Aggregation Model of Definitions of Rural Production of Zone Specializations and the Development of Rural Areas in RA

    Volodya Manasyan
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    Abstract

    The article analyzes the social-ecological-economic problems of the development of rural areas of RA, the possibilities of overcoming them by precision of the priority zone specializations of intersectoral structure and market competitiveness growth of rural production. The author proposes the algorithm identifying priority specialization of Akhuryan region (Shirak region) considering its agro-climatic potential and economic features.

    References
  • Articles

    Peculiarities and Modern Problems of Socioeconomic Devevolpment: Theoretical and Practical Revelation

    Amalya Saribekyan
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    Abstract

    In wideranging theoretical and practical researches, devoted to the socioeconomic development, the conceptual bases of these developments are periodically reconsidered in connection with the new challenges of development. Nowadays, the world is in the search of new ways and new conceptual approaches. It is noteworthy to mention that the modern policy of socioeconomic development of all transition countries, among them being Armenia, must encourage the enlarged participation of the society in the development process and stimulate the successive development of human capital as a source of constant enlargement and improvement of the opportunities of socioeconomic development.

    References
  • Articles

    Economic Growth and Stanadard of Living

    Volodya Hovsepyan
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    Abstract

    Economic growth is the main indicator of social and economic development. At the same time, it is the unique indicator of economic activities of the government, a guarantee of economic security and independence. Despite the fact, that, according to the statistics, the Republic of Armenia experiences high rates of economic growth, the standart of living of the population does not grow proportionally. From this perspective, the acticle describes the main causes mentioned above, and suggests ways of improving the living standards of the population.

    References
  • Articles

    Global Inequality and Poverty: Present-Day Problems

    Alvard Kharatyan
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    Abstract

    In this paper, the causes of technical difficulties encountered in quantifying global inequality and poverty are identified. The trends in global inequality, absolute and relative poverty are studied. The correlation between economic growth and poverty level is calculated. With the use of multivariate regression models a double impact of globalization on poverty is revealed.

    References
  • Articles

    Development of Trust Services Market in RA

    Varduհi Gabrielyan
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    Abstract

    Trust property management is a perspective form of relations between economic entities aimed at increasing the efficiency of the use of different types of property. An active development of the trust is primarily due to falling profitability in the financial market where customer demand for trust services to their means significantly increases. Currently, the financial trust is the most common in Armenia. In addition to the trust related to securities and cash, prerequisites appear for real estate trust management. Testamentary trust has not yet manifested itself. The State links big plans with trust considering the possibility of effective management of the property, primarily the state-owned blocks of shares. Trust will acquire more civilized forms alongside with increasing economic literacy of financial managers and increasing demand for trust services. For purposes of its further development it is necessary to enact appropriate legislation, normative acts regulating the issues of taxation, protection of management founders before institutions offering trust services etc.

    References
  • Articles

    Ways of Improving Tax Accounting in Small and Medium Enterprises of RA

    Tigran Avetisyan
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    Abstract

    When the law on "Income Tax" of RA does not define the calculation or determination of the specifications of the gross income or deductions from gross income, organizations may apply the laws of accounting and financial reporting. If in the calculation of financial costs, revenues and inventory in certain cases organizations apply the principles of the IFRS for SMEs, the tax authorities, which have a positive independent audit opinion on the financial statements of the company, may not spend the time and resources to verify the accuracy of numbers and costs. Thus, the audit of SMEs can make a significant contribution to the improvement of the mechanisms of accounting of taxable profits and in issues of improving tax administration of such organisations.

    References