Proceedings of the Eurasian Multidisciplinary Forum, EMF October, Tbilisi, Georgia, Volume 1 - Free PDF Download (2023)



2Volume Program.1 1. Eurasian Disciplinary Forum, EMF, October 2013, Georgia Diilis (Forum Place: DI Bilis Grigol Robakidze University) Institute of Science, ESI (publication)

3Bibliographic data on the impresam published by the American National and University Library "St. Kliment Ohrid" in Skopje, Macedonia;Detailed bibliographic data available on the Internet.Protective signs, brands or patents are protected and bound by registered trademarks of their owners.Use brands names, product names, generic names, trade names, product descriptions, etc. Even if certain markings are not present in these works, in no way explained that such markings can be considered unlimited in terms of law protection and brandy protectionAnd therefore, everyone can use them., Esi, pp (465, 544, 149 p.): Illustr.;28 cm Kočani, Republic of Macedonia printed in the Republic of Macedonia isbn Copyright 2013, Republic of Macedonia, author, ESI and license providers, ESI and license providers.

4The process is full. 1 1 Erasian Multidisciplinary Forum, EMF, October 2013, Tbilisi, Georgia (Forum Location: Grigol Roatidze University, Tbilisi)

5Free trade in Eurasia? OR IS HOME WHERE THE HEART IS?...1 Jan Waalkens Shilpa Samplonius The Impact of Increased Biofuel Production on World Agricultural Prices and Food Security Szczepan Figiel Mariusz Hamulczuk ISO-9001 Certified Small and Medium Competitive Strategy CIUDAD JUAREZ, CHIHUAHUA, MEXICO 18 Oscar Alejandro Rodarte Contreras Francisco Arturo Bribiescas Silva Jukebox Services: Typologies of services Odyssefs Kollias Small and medium-sized enterprises Satisfaction with the quality of banking services Daiva Jureviciene Viktorija Skvarciany Trade policy of Georgia and the Free Trade Agreement with the EU, reality and future Amiran Tavartkiladze Accounting information systems Impact of use on the quality of financial reports submitted to the Jordanian Department of Revenue and Sales Taxes. 41 Ahmad Adel Jamil Abdallah Financial resources as a factor influencing innovation implementation MANGO value chain in MERU district, Kenya Isaiah Gitonga Imaita Educational achievements in marketing approach.. 57 Yskak A. Nabi Regional differences between southern and northern Italy Marta Grycova in Guarantees for banks under uniform international rules ES Ninochipashvili

6Transition to market economics and changes in education: the case of Baltic states and Latvia, especially Baiba Savrina countries in the context of the context of globalization of Iksarova Nataliya Tetiana Corporate loans Thomas Anastassiou Angelos Tsaklanganos Quality Control: AlternativeEvaluation parameters..95 Segovia García Martínez Cisneros Geographical advantages and potential Georgia to attract directive Investment David Sikharulidze Vasil Kikutadze Emphasis on prof...106 Neringa Stonciuvene Aleksandras Stulginskiis Justina Naujokaitiene Influence of international money laundering and international trade in Turkey ..11 6 Зелха altinkaya o zlem yucel Financial and investment aspects Georgian economy During the crisis Malkhaz Bakradze Minerals or organicFertilizers: Financial aspects..133 Ružica Lončarić Jozo Kanisek Zdenko Lončarić External Savings of the ERISM for companies and companies operating in the Czech Republic Clip Elizbar Rodonaia Lucie Severov Alexander Sukupomas Voboda

7Empowerment as culture and strategies to strengthen research and innovation activities: methodological proposals Heriberto Niccolas Morales Jaime Garnica Gonzalez Arturo Torres Mendoza German Resendiz Lopez Impact of the global crisis on the labor market and unemployment in the Slovak Republic Martincova Kazakhstan Some determinants of the 20th century Early late 19th century ( Semipalatinsk region as an example) Akhmetova Raushan Financial crime in Greece and the struggle of Greek law enforcement agencies to fight it. Contribution of EU organizations Europol and Eurojust .. 193 TRYFON KORONTZIS Economic decision-making of rural entrepreneurs in Latvia: Interpretations of modern socioeconomic discourses V4 Inflation criteria for countries ... 22 January Lisy Marcel Novak Pavol Skalak

8Practical application Enterprise-Architectuur, study SME Metalmechhanic in Mexico Alicia G. Vegle Lebrun Elías Olivares Benitez Juan C.Perz Garzola Serga Olga M. Preciado M. Vladimir Gonda Daria Rozboril This national productivity of Southeast - Asian countries, Qianchuan marketing skills are factors that accept innovations along the Manga - Mera County, Kenya, Kenya, Kenya, Kenya, Kenya, Kenya, affected.The task of distributing resources to be solved is the focus of the financial aspect of Lenka Veselovska in Latin America 21 Cristina Tapia Muro Jorge Ricardo Vasquez Sanchez Figuero Castell Castell Castell Castell Castell Impulse and AC Generators.Home spirit and alternators replacing SYSTS.Loss Restriction Jana Peliova The Relationships Between Selected Demographic Factors and Aceptance Mountains Brokes Brokes Brokes Brokes Brokes Brokes Brokes Brokes Brokes Brokes Brokes Brokes Brokes Brokes Brokes Brokes Brokes Broke With brokes brokes brokes brokes brokes brokes.

9Theoretical considerations and practical models for implementing innovation management approaches in state-run industrial enterprises. Max Mazelle Procedural labor law research focuses on active learning. 313 Moya-Amador, Rosa Education for Sustainable Development: Evaluation of a New Curriculum Formal Primary Education in Bangladesh Fahmida Haque Higher Education Process Which Private Institutions Acquire Key Persons? Friedrich Stefan's reflections on online teaching methods: contemporary challenges? Or a threat? Kapareliotis Ilias crosbie Patricia Patricia Patricia Responsibilities for higher education in the Republic of Kazakhstan in African institutions of higher education: Challenges and prospects: Challenges and prospects Congratulations Njuguna Florence itegi Itegi Itegi Analysis of organization and organizational culture, with an analysis of the Denison model (DeDeNOSAD) who is native? Definition of indigenous origin 369 Erika Sarivaara Kaarina Maatta satu usiautti Pre-service teacher education: experience and state of development at the University of Liepaja. 379Alida Samusevica Santa Striguna noted the case of the academic field Adam Newcom Bewera noted in Adam Newcom Bewera.

10Developing self-awareness in students: an Islamic perspective Rodrigue Fontaine Gapur Oziev Oziev Issues of educational development Lali Chagelishvili-Agladze Guram Tavartkiladze Educational demography in the post-Soviet area. 443 Anna Zelenkova Maria Spišiakova, Procedure and documentation, according to articles III. and IV. New York Conventions on the Recognition and Enforcement of Arbitral Awards: Comparative Practice of Latvia and Georgia. 452 Sophie Tkemaladze Inga Kacevska Liability Liability for murder, preparation of rent list or legal rights to kill by contract ioseb Mamestsarashvili Children born in unregistered marriages - Brief overview Lili Happiniphvili Lia Chiglashvili Chiglashvili System Monica di Monte Monte Monte Monte Monte Monte Monte Monte Monte Monte Monte Mortaz u Georgia ..481 Mirta ..481 Murta k.481 Kirvirk k.481 KVIR

11Free trade in Eurasia? Or home where the heart is? Jan Waalkens Shilpa Samplonius M.A. Stenden University of A.S. School of Business, Netherlands Free trade in summary benefits us all and is strictly guarded by the WTO. In previous research, we have shown that complaints to the WTO are not always motivated by objective facts. We believe that if this is really the case, trade should not be sustainable, but destructive. This means introducing the suboptimal, distorting beneficial effect of free trade, the theory of comparative advantage. In this article, we look at complaining behavior in Eurasia and try to distil the driving forces. We are particularly interested in the role of the European Community, which is one of the main complaints. Can we explain this behavior in terms of domestic bias, as we have found for several other countries, or is this complaint related to objective facts on the subject of international conventions, such as aircraft safety? In our previous research study, we analyzed data from 28 countries using correlation and stepwise regression, which produced interesting results. We actually distilled the trend on home bias. Again we ask the question, are the Eurasian complaints actually about aircraft safety or are Eurasian countries also using such contracts to avoid competition? Will it distort trade or, conversely, make trade freer and more sustainable? We use statistical analysis and report on a range of developments, ultimately focusing on the role of FDI in a subset of 28 countries with Eurasia. We explain why results differ significantly between subsets and show compelling examples of domestic policies that induce bias. Keywords: trade barriers, WTO complaints, economic structure, domestic bias, WTO membership structure at the macro level. This article examines the phenomenon of trade complaints and the factors that trigger and encourage the filing of complaints. The goal is to understand the factors associated with the deplorable behavior of WTO members, especially Eurasian countries. With 159 members and 25 observers, the WTO fights for an open economy through a policy of trade liberalization. The WTO also provides members with the necessary organizational infrastructure that is considered treaty-free. The WTO is the leading international body. The WTO states one of its goals: "Reducing trade barriers is one of the most obvious ways to solve trade problems." Those barriers include tariffs (or customs duties) and import bans or quotas that selectively limit quantities and other measures. "Stopping 'unfair' practices such as export subsidies and dumping products below cost to gain market share is a complex issue. The rules trying to determine what is fair or unfair are very difficult.1

12EU, China: Solar panels in Europe have launched a legal campaign against their Chinese rivals by filing a new trade complaint in Brussels alleging they receive illegal government subsidies. The anti-subsidy complaints come just weeks after the European Commission's top executive, the European Commission, slammed trade ties with Beijing by launching a separate anti-subsidy investigation into a Chinese company (Reuters, 2013). Box 1: The solar panel case is a legitimate complaint to the WTO that trade in solar panels is legally thrown out because China's production of services is huge. In this case, the agreement can do what it is supposed to do: guarantee and regulate free trade. When a trade barrier is identified, a WTO member may decide to file a complaint with the country. These are trade barriers and are probably against the treaty. Alternatively, when a country doubts an element of impediment to a treaty, that can also be a doubt. Whether correct or not, they define WTO complaints as legal measures with strong national political support and ulterior economic motives. It is impossible to immediately grasp the hidden economic motives. This could be a sign of induced family bias. The act of filing a complaint can be an unintentional or even an intentional act of family bias. Based on the results of the analysis of part of 28 countries, relatively large countries of South America and an odd number of large economies such as India and Eurasia, we present three cases. We draw conclusions carefully. Literature and Theory Review An open economy means openness to foreign trade, imports and exports. Exports lead to an inflow of money, and inputs ensure an outflow of money. It stands to reason that each country would want to maintain or maximize the potential for its export share and balance the amount it imports, if not reduce it. The economic circle for an open economy consists of five sectors; these are the domestic sector, the business sector, the financial sector, the government and the external sector. Countries acceding to the WTO are assumed to have actively opened their economies to free trade as much as possible. 2

13Option 1: A chain of explanations of grievances caused by local prejudices, an increase in the theoretical explanation of foreign direct investment (foreign direct investment) investment (foreign direct investment) Z. The lack of domestic wages in the country associated with foreign direct investment before the establishment of foreign direct investment is greater than that in domestic departments without the inflow of foreign direct investment. Most changes in policies in the international trade zone. For example, the war caused fragile local growth to hinder export increases and export decreases. Must reduce imports from Z dependencies; countries' adoption of complaints about countries Z's complaints about domestic products is slowing down. Domestic alternatives or near-alternatives are signs of recovery. sells products to companies and foreign departments. These families sell their labor and intermediate assets to the manufacturing industry. The best use is made of the available factors. growth compared to export promotion strategies. As part of the world of globalization and members of the WTO, it is necessary to reduce trade barriers. 3

142005 China EU Textile crisis 2005 Chinese clothing exports Until September 5, 2005 Textiles and clothing from China were held up in European warehouses due to a dispute over import quotas for bras, blouses and T-shirts, Europe is piling up at all customs points as they encountered on import restrictions earlier this year. Teams of EU officials are negotiating in Beijing on a way out of the crisis, so far inconclusive. But European quota traders are just as annoyed as the Chinese... This conflict has been brewing for some time. When China became a member of the WTO in 2001, it did so under special conditions that allowed importing countries to impose short-term guarantees on Chinese goods if they could prove that the goods had caused significant harm to domestic producers. Taking textile measures only, countervailing measures can be imposed when the import market is at risk of disruption. The previous quota system is ending and it is inevitable that countries with large textile industries (such as France, Spain and Italy) will insist on imposing quotas. At best, quotas only slow down the inevitable. Box 2: The textile crisis of 2005 is a clear example of politics inspired by family bias. Comparative advantage moves textile production to the east. The production of this textile is not subsidized, but in 2013 it was significantly cheaper to produce it in Asia due to lower labor costs. Not only do government departments have to cater to the aspirations of household suppliers, but they are also seen as facilitating the aspirations of the commercial sector. Business units must be able to produce goods at competitive prices. In addition, the external sector requires strict adherence to trade agreements and free trade obligations through the WTO. This can lead the government to a solution to the dilemma. If a country is objectively committed to free trade, it is also expected to trade with countries that are committed to free trade. The promise of free trade could be an unpopular political initiative, leading to overt protests and alleged job losses. The country is open to foreign trade due to various advantages of international trade. Most importantly, it is capable of meeting the needs of its domestic and commercial sectors. The results of the empirical study show that significant capital accumulation in the export sector reduced unemployment in Singapore in the forty years before the introduction of the open trade policy. (Kee En Hoon, 2004). A strong explanation for strong European agricultural protection or EU trade policy is family bias (Eriksson 2006). The War is an international coalition of non-governmental organizations dealing with issues of justice and historical ties to the labor movement. They are at the forefront of the business rights movement and argue that free trade threatens jobs around the world. The most important employment sector in export-related services is comparable to the sector with the largest number of employees in all service industries in Indonesia. The large contribution of trade to employment may reflect the labor-intensive nature of export-related trade activities: for example, the export of key raw materials may attract a large number of traders. (Manning and Aswicahyono, 2012). For an exporting country, when foreign demand for a product increases, it has to carry out production activities, which means that employment in the exporting country can increase. Imports increase assuming that all other factors, such as the international competitiveness of the importing country, remain constant. This could lead to a decrease in domestic demand for near GDP substitutes, i.e. domestic substitutes for foreign products, which are not competitive in international trade. This can lead to 4

15Production in the importing country is falling, which reduces employment opportunities in the importing country. It can also lead to trade barriers for importing countries. It is observed that economic growth and development are directly proportional to sectoral changes in the economy. The main sectors lost a significant share in the process of economic growth. The country is economically developed with a significant share of GDP contributed by secondary and tertiary industries. The importance of the main sectors in the creation of national income is decreasing. The problem for companies and consumers with foreign goods is that purely rational choices are motivated by budget maximization. The government's goal is also to ensure growth and development, and it is necessary to solve structural unemployment. Work is one of the most important works. With various studies on the role of foreign direct investment in economic development, this topic is beyond the scope of this paper. An open economy with good corporate governance is expected to have a higher DBI and we expect it to be positively correlated with the number of complaints. We provide a chain of reasoning to understand the ways in which increasing international property rights or foreign direct investment can lead to complaints by WTO member states, exemplifying Pareto optimization theory. Point out that free trade is the best way to increase the welfare of trading nations. Any non-arbitrary or voluntary trade restriction, at any rate, would disrupt the mechanisms that lead to suboptimal or destructive trade. obstruct trade. Obstruction of trade can be based on objective complaint behavior, explanation no. 1 and no. 2 in the picture. in the absence of obstacles. European bureaucracy: Does the EU have to sell the wrong cucumbers? The DPA only needs to refer to the rules on guilty cucumbers for years "when they made a mockery of the European regulation of wild species in Europe. Now the EU Minister of Agriculture proposes to remove many rules in order to moderate the rise in food prices. Regulation of top European cucumbers. According to Article 1277/88 no. European Commission regulations state that if a cucumber is curved more than 10 mm by 10 cm (0.4 inches by 4 inches), it cannot be classified as "Class I" and therefore only sold as a Class II cucumber. However, who wants one? buy?According to conventional wisdom, most of the second-rate cucumbers - De Hans never made it to market.Box 3: Curved cucumbers: not otherwise rated strange Cucumbers on the account frustrating way of competition, protecting cottage industries such as textile crisis in box 2?Study ILO- and conducted by Janse and Salazar-Xirinachs states that "..the perception of the impact of trade on employment may be the most important explanation currently holding back multilateral agreement negotiations..." This is not necessarily obvious and the tendency of business negotiators not to improve employment issues is the cause of rigidity in negotiating positions. This is the consensus among economists about the role of an open economy in economic growth. Handes liberalization, export promotion rather than import substitution rather than import substitution the key to achieving economic success Achieving Pareto optimality based on the comparative advantages of international trade, meaning no tariffs or other barriers, leading to efficient use 5

16Resources and the development of trade specialization benefit trading countries. Thus, all Pareto efficient configurations are characterized by production efficiency (Keen and Kotsoginannis 2012). Research questions and methods This study examines the possible cause-and-effect relationship between the complaints of the member countries of the World Trade Organization (hereinafter referred to as the WTO) and macroeconomic structural indicators, and the data set includes 28 countries. In our research, we have identified current trends related to family bias. We repeat the previous analysis, and in our modeling we include the number of complaints to the WTO as our dependent variable. There are clear cases of complaints to the WTO where country bias may be the cause of the complaint rather than the objective criteria for trade agreement rules described in this document. In addition to local bias, there may also be a tendency to induce local bias in individual cases, leading to complaints to the World Trade Organization (WTO). We formulate the following research question: "What factors lead to, and if not objective factors explain, the complaint behavior of Eurasian WTO members?" A stepwise regression analysis analyzes a dataset of 28 complaining countries. The number of complaints to the WTO in the Research Model was the dependent variable, and the independent variables were various variables on economic structure. Structural unemployment (SUN), share of agricultural imports (AIS), current account balance (CAB), international property rights (IPR), and foreign direct investment (FDI) are significantly associated with the number of complaints in this subset of 28 countries (Samplonius & Waalkens, 2013), mostly from all over the world. There are strong indications that complaints to the WTO are motivated, at least in part, by factors other than objective factors, as we refer to the cases in boxes 2 and 3 of this paper. We examine the correlation between the level of GDP per inhabitant and various other indicators of economic structure and development, as well as the connection with the number of complaints. The level of development is related to the structure of employment in the economic sector, the share of the sector in exports and imports, and other factors are closely related, such as FDI, CAB, SUN AIS and IPR. This includes research on the number of complaints and the structure of employment in WTO member countries. We need to consider the level of data aggregation. The relationship between trade barrier complaints and economic variables can be determined by conducting correlation and regression analysis for estimation. The case presented below is part of the analysis. After entering variables on the structure of the economy into the regression equation, we plotted a regression table and used stepwise regression to estimate how much variation we could explain using Eurasian data. As significant correlations between the number of complaints, the dependent variable and many other independent variables CAB, SUN, AIS, IPR and FDI were assessed by regression of the intersection of economic structure indicators on two types of sets of regressors: a Measures of economic structure and control variables. T-tests were used to assess whether these variables differed significantly between the 28-country subset and the Eurasian subset. Exploring Eurasian data We explored the data of the correlation table. Each variable is entered incrementally into the regression equation. In this way, we tested the results of the research modeling study in 28 countries. Since we applied the statistical method described above, we first examined the correlation table for different economies6

17index. We relate the number of complaints to these economic indicators relating to the economic structure of the Eurasian subset. Significant correlations in the correlation table are: the percentage share of fuel and minerals and the number or frequency of respondents' complaints at 0.40 at the 0.05 level, the percentage share of agricultural imports correlated with the percentage share of agriculture X at 0.697 at 0.01%, the share of Eurasian countries import of agricultural products and export of agricultural products is the same. This may also be a consequence of the common occurrence of barter trade in agricultural products in international trade, with the share of agriculture and the share of production in exports at the level of 0.577 and 0.01, respectively, and the share of agricultural imports AIS with the share of production in exports. Eurasian countries need to allocate scarce resources. Production resources and the share of exports are higher. Agricultural import demand, FDI, and the import share of world trade are positively correlated at 0.507 at the 0.01 level, and FDI is associated with the export share of world trade at 0.438 at the Level 0.05 t-test (full higher) in our 28 countries compared to Eurasia. The Crooked Cucumber case is an example of a product conflict, and in fact a large percentage of complaints are about products. Of the 366 complaints under the GATT, at least 159 directly related to the agricultural sector; 43%. In the case of curved cucumbers, it is clear that the policy of grading cucumbers of different shapes is secondary, there is no relationship between the shape and the quality of the cucumber. Additional data on the cucumber debate can be gleaned from the analysis of the three short case studies of WTO complaints in this paper (see Boxes 1-3 and the next Results section). The number of complaints correlates with the frequency of respondents. Very high: 0.986 at the 0.01 level. Obviously, the WTO trading platform is like an arena, and when a country complains about a country, it is likely to be sued, even though it is not necessarily the same trading partner. High FDI implies dependency, as we found in our previous study of 28 countries, and possibly domestic pressure on highly competitive foreign industries, but FDI is much higher in Eurasia, but we found no effect on the number of complaints in our subset of 28 countries. Why does the grievance mechanism observed for 28 countries seem different for Eurasia? Results Case study, regression and t-test. We found one variable to be significantly different using a t-test: FDI. FDI in Eurasia is significantly higher. As it turned out, the EU complains by far the most. We also asked what economic factors might explain variation in complaints. In our previous analysis of 28 countries (excluding EU) IPR, CAB, Sun AIS and BDI, using an unusual dataset of countries around the world, including countries in South America and India, were found to be explanatory variables for the number of complaints. Unfortunately, Eurasian IPR, SUN, BDI, CAB data are measured in most countries, but missing for the EU as a whole. . This of course complicates our analysis. We model the variables and enter 7

18Compared to the return of the outburst that it cannot be properly installed. It is a direct investment in Eurasia significantly different from the situation of our 28 countries. As for the textile industry (text frame 2 on textile crisis 2), the Eurasia department must adapt to a new reality.Although the state wants to reduce free trade and wants to reduce trade obstacles, cheap results with dense work will still be under pressure from low -plate countries, although the quota cannot delay the inevitable.In the position stated on the list of policy action, because: Marion Jansen and Josémanuelsalazar-Xirinacchs (2012) (2012).Return to direct investments aside: Foreign direct investment is a problem in Europe and Japan in the 1980s and 1990 (Baoumi & Lipworth (1997). Since these two countries and the European Union are still the most important investors in the global economy.Eurasia is a high direct direct foreign investment in the development of minerals and oils (in George Asia without oil itself, the direct side of investment refers to direct foreign investment, on oil transport) and many investments in Greenfield in South America (like India), directly affectingEurasia's employment status. Structure. Integration of regional partners enables countries such as Kazakhstan to engage in destruction caused by a global economic crisis, not because it is direct foreign investment, but due to lack of direct investment aside. ERA and return of protectionism. Integration with Eurasian neighbors of KazakhstanKazakhstan will help expand the global economic role in the country in the country. The place (Aris, 2013). The direct side of investment is associated with the opening of the economy.As shown in the paintings, openness is associated with export and import.The higher the export, the higher the import.Among the average Eurasian countries, direct investment of foreign, although it can be emphasized that the export share relationship is weaker than the imported erasion share.In short, the direct investment of direct investment in emerging markets in 2012 will only be slightly reduced every year, and some markets (such as Africa and Eurasia continental economy), such as Vietnam, has violated the trend and saw an increase.At the same time, investments in the developed economy fell $ 32 % to $ 561 billion, which was about 10 years ago.) 42 % of the Russians said that foreign investments would help his economy, and about one -needy (34 %) shows thatwill harm the economy (Ray & Esipova (2012). In India, the opposite voice: this should be: Malgodown traders, the largest wholesale market in the country, strongly opposed the central government to invest in foreign investments (FDI) immediately in the store (FDI)retail. Traders said that the decision would have the consequences of local merchants and small companies. (Jaiswal, 2012), Bricks (Brazil, Russian Federation, India, China and South Africa) are still the most important FDI sources under the guidance of investors.Five economies have increased from US $ 7 billion in 2000 to 2012 to 2012. 145 billion US dollars, still about 10 % of the total number of world..) In 2012. The three cases show that the prejudices about family are multiple times, which is a reasonable explanation of the European Union trade policy. The solar panel case shows how to work for WTO: an objective anti -duck complaint with a violation of multilateral contracts.record in quantitative studies, our 8

19Qualitative case studies reveal troubling trends in free trade ideals. FDI was an explanatory variable for complaint behavior in a previous study of 28 countries, but this was not the case for Eurasian countries, although FDI was much higher in Eurasia. So far we can explain why FDI is not considered hostile in Eurasia, as seen in 28 countries, including South American countries and India. Our correlation analysis yields several interesting insights, perhaps the most interesting of which is that complaining countries almost automatically face complaints against themselves: complaints and responses are strongly correlated. As for our regression equation, we need IP, CAB and FDI data at the EU level, which does not help us complete the analysis. Now, the cases presented, the dual role of FDI and the fact that complaints seem to cause complaints, shed light on whether complaints are really just caused by the objective fact of free trade violations or...? The appellant must answer, the respondent appeals, the game never ends, and we ask whether the motive for the appeal is objective or has something to do with other facts Real free trade in Eurasia? Is it where the heart is or is it home? Reference: Aris, B. (2013), Emerging Markets Lead FDI, http//: retrieved October 2013. Baoumi, T, & Lipworth, G. (1997), Japan's Foreign Direct Investment and Regional Trade, Finance and Development, p. 11 -13, published online, accessed October 2013. Dan Ben-David and David H. Papell, International Trade and Structural Change, Journal of International Economics, 43, (December 1997). Hanwei Huang, Jiandong Ju and Vivian Z. Yue, November 2011 (Preliminary and Incomplete), Structural Adjustment in Manufacturing and International Trade: Theory and Evidence from China. Holger C. Wolf, (November 2000), International Home Bias in Trade, Review of Economics and Statistics, November 2000, Volume 1. 82, Number 4, published online March 13 (Doi: /). International Labor Organization 2012, Marion Jansen and José Manuel Salazar-Xirinachs (2012). Jaiswal, B (2012), 16/bhubaneswar/ _1_retail-trade-retail-sector-small-traders Manning, C & Aswichahyono, H. (2012) ILO, Pascal L. Ghazalian (2012), Home Bias in Primary Agricultural and Processed Food trade: Assessing the impact of aversion to national insecurity, Journal of Agricultural Economics 63:2, published online: 1 June Ray, J. & Esipova, N. (2008), Most Russians Against Foreign Firms Acquiring Firms, But 42% see Foreign Investment as a Benefit, Samplonius, S. & Waalkens, J. (2013), Avoiding International Trade Barriers and Structural Employment: A Conceptual and Quantitative Macro Perspective, China Business Review, November, Sieff, M, (2013), Prosperity Beyond Borders, Eurasian Integration to Enhance Global Success, World Trade Organization, October Search: Various documents and data published by the WTO, available online in September Search

20Influence of biofuel production on world agricultural prices and food safety SZCZEPAN FIGIEL, Associate Professor.Mariusz Hamulczuk, assistant professor.The Institute of Agricultural and Food Economy, the National Research Institute, Warsaw, Poland, abstract the rapid growth of biofuel production observed in the past decade had numerous consequences.Unfortunately, some of them were surprisingly not proved as neutral in terms of food in the world.In short, we briefly present the most important motives for the production of biofuels and discuss some aid and protectors expressed in the literature in developing.Then we focus on a portable mechanism that shows how the increase in biofuels affects agricultural markets and prices, and ultimately on food safety.Finally, based on the results of our own analysis, using the World Bank and FAO data, we provide some empirical evidence that further politically guided development of biofuels could worsen its negative effect on food safety.We especially point out the increase in the visible link between the prices of energy and agricultural products and we emphasize the growing volatility of the latter.Due to the interdependence of the market between biofuels and the agricultural food sector, biofuel production increased dramatically, which led to higher levels and greater instability of agricultural prices.As a result of this development, the availability of food has fallen in many countries, which deteriorated overall food safety in the world.In order, in order to prevent the harmful effects of biofuel policies, we recommend flexible access to mandates (including revoked mandates), as biofuel production must compete for resources as economically sustainable activity.Keywords: biofuels, agricultural prices, food safety.Introduction During the past decade, the world was a witness for unprecedented biofuels.Global biofuel production is more than a thinned, with less than 20 billion liters per year in 2001 to more than 100 billion liters per year.The amount of biofuels produced is in the form of ethanol (more than 80%), and the rest is biodiesel.In the period 2007-2008, global biofuel production had the largest annual production, which amounted to 20 million liters of time, which made up about 15% global maize production (mainly in the United States), which corresponds to 5.7% of the world's total productionCorn and 18% of sugar cane (mostly in Brazil) used to produce ethanol, while about 10% of plant oil produced in the world (mainly in the EU) used to produce biodiesel (HLPE, 2013).More-less simultaneously around the world, raw material prices rose abruptly.Prices of cereals, oils and greases traded on the world level were in 2008. On average 2 to 2.5 times more, and the average price of sugar 2002 was 80 to 340 percent higher than their level. The observed price movements show thatSince 1970, volatility and jumps that have not been observed since the 1990s (HLPE, 2011).10

21Grain is the staple food for most people in developing countries. Therefore, the rise in grain prices will seriously reduce the food burden and thus cause more people in the world to suffer or starve. As a large number of research institutes show that many different factors can lead to tension in the market and prices of agricultural products and food. The most critical factor includes (Spiliel and Hamulczuk, 2012): Impact of climate change on agriculture; global population and increasing urbanization; increase and lack of demand for elastic grains; the demand for land lands is growing; prices are constantly increasing; prices are; Prices; Fluctuations are transferred from the energy market to the market of agricultural products; low inventory and rural areas declines at home, state, regional and international levels; changes in exchange rates and currency changes affecting the prices of domestic goods; Speculations regarding the interests of financial investors; and for food prices rising short of agricultural public policies (protectionism, trade restrictions, etc.).Many times, in the context of searching for alternatives, the production of biofuels is considered a very desirable, renewable energy and is considered parental ecology or environmental friendliness. Only recently has the rapid development biofuel production has attracted relatively little attention. In fact, the strong promotion of political actions believes that the production of biofuel production will not have significant negative effects. However, more and more studies have shown that the production and use of biofuels would be driven by the global use of renewable energy sources and targeted biological fuel should be added to the above list as a major factor promoting rising prices and fluctuations in agricultural products. The main purpose of this article is to promote a policy debate on the impact of continued development of biofuel production supported by regulations and subsidies. Our aim is to discuss the basic principles of critical biofuel policies ; describe the increase in production of biofuel production due to the following reasons and the impact of biofuel production and highlight its estimated impact on price; analysis of the relevant impact of global food security. The basic principles and overall results of drilling policies, biofuel policies are accepted as an ideal response to promote energy security and environmental challenges. The reasons for biofuel policies are multiple, including the following elements: increased global energy demand and related high energy prices ; reducing diverse efforts of energy energy problems with energy energy; uses; improve farmers' income and develop rural areas and develop rural areas; Reduce environmental arguments such as greenhouse gas emissions. The world's oil production occurs in regions of political instability, which has encouraged some governments to reduce the dependence of economic development on oil imports. Theoretically, biofuels can be used as alternatives to fossil fuels and reduced imports oils. Because they can produce 11

22Many countries in the country believe that the development of such production can improve the energy security of oil importing countries. Another important aspect of the biofuel policy rationale is the creation of additional demand for crop production, which actually leads to increased farm income and improved rural development. In theory, even if supply increases due to higher prices, farmers can enjoy higher prices as long as the increase in supply is less than demand. Higher crop prices help improve farmers' welfare, but can also lead to an expansion of land available for growing biofuel crops, even in poor soils and drought conditions. Developing countries may have a comparative advantage in the production of biofuel plants, mainly due to lower opportunity costs of marginal land. It is estimated that countries in South America and sub-Saharan Africa could quadruple their agricultural land to grow bioenergy crops. This shift from subsistence agriculture to commercial agriculture can greatly increase incomes in poor countries. But the problem is that the net effect of increased biofuel production on the welfare of the poor depends on the impact of higher food prices. Instead of benefiting from energy crops, the landless poor suffer from higher food prices (Sexton et al., 2009). In many developed countries, concerns about global warming appear to be a very compelling reason to develop fuels that emit less greenhouse gases than oil. Initially, it was quite generally assumed that carbon is stored during the growth of energy crops and then emitted during the combustion of biofuels in a carbon-neutral cycle. Therefore, biofuel production can make a significant contribution to the reduction of greenhouse gas emissions. This view quickly proved to be an oversimplification, leading to controversy over the actual GHG savings when GHG energy emissions are considered throughout the entire process, including production (emissions from tillage, natural gas and diesel farm equipment, fertilizer production and other inputs), conversion of energy crops into biofuels, fuel transportation to the market and fuel consumption. Regardless of the controversy surrounding this issue, the greenhouse gas reductions associated with first-generation biofuels, primarily ethanol from corn and sugarcane, and biodiesel from soybean and palm oil, are quite limited. Therefore, increasing biofuel production can only partially solve the problem (Sexton et al., 2009). Motivations for biofuel policies may vary in specific regions and countries of the world, but generally lead to the adoption of policies based on incentives such as mandatory blending, tax credits and investment subsidies. In 2006, the United States, the European Union (EU), Australia, Canada, and Switzerland spent at least $11 billion on biofuel subsidies (GSI, 2007). Other factors driving biofuel production, such as the MTBE ban in the US, which makes corn ethanol the only viable alternative for high-octane fuels, the EU's medium-term (2020) targets leading to the expected use and import of ethanol from oilseeds on a large scale, and the use of flex-fuel engines in new cars in Brazil should also be mentioned. As a direct consequence of the biofuels policy, ethanol and biodiesel production expanded rapidly. However, the achievement of these policy goals was accompanied by various unintended effects, such as major changes in the behavior of world agricultural and food prices. The impact of biofuel production on world prices of agricultural products At first glance, biofuel production and prices of agricultural products are not related. However, there appears to be a very clear market transmission mechanism affecting agricultural commodity prices through the development of biofuel production. This mechanism is cyclical in nature and can be described as the following series of different causal relationships between prices, demand and income (Msangi et al., 2012):12

23Eurasian Disciplinary Forum, EMF October, Pilis, Georgia Satizer, Volume 1, rising oil and energy prices lead to growing energy prices and demand for biofuels;increase in raw materials and the price of food;The increase in intensive energy of the price and the increase in raw materials and the price of food led to economic growth and decline in family income;Reduction of economic growth and family income and reduced demand for food and non -food products, as well as food demand and non -food products, as well as food demand and not -Hrani products, as well as demand for energy;reduced demand for energy to reduce energy prices, leading to a drop in energy products;Products are converted to economic growth and increase household income.Therefore, it has been increased, this has closed the cycle because it caused an increase in energy prices. The written mechanism provides a theoretical framework that can analyze how to increase biofuel production can change the basic factors of the agricultural market. In our analysis, the most important feature of this mechanism is an increase in direct addiction between energy and agricultureand the price of food. In the picture, it provides experiences of evidence that supports this theoretical assumption.1. The source of fusion prices of agricultural and energy prices and the price of energy: according to the World Bank data, it is easy to notice that the price of indexing of agricultural raw materials and agricultural raw materials are strongly transmitted together.growing, and the fusion between changes and changes in agricultural and food prices has become more and more. In 2008, agricultural and cereals showed a high level, which was not observed since the 1970s. Defender studies clearly show that biofueling policy helps the increase in agricultural pricesand food (eg OECD, 2011, HLPE, 2013, MSANGI, etc., 2012). The mediocratic prediction of the use of the AGLINK-COSIMO (dynamic part of the global agricultural sector) shows that the EU and American biofuel suspension will cause world prices to reduce world pricesFrom raw materials (such as rough grains), corn, seeds containing oil, vegetable oils and vegetable oils and vegetable oils, vegetable oils and vegetable oils and vegetable oils.Davies (2012). This only means that biofueling policy has increased agricultural prices in the world.The need to emphasize that in the system of higher stock prices is lower, and the price price is more sensitive to the impact of quotes..Dear January 1990 to May 2013, the prices of hard wheat in the United States can be used as a good example.13

249-91 January-92 January-93 January-94 January-96 January-97 January-97 January-99 January-00 January-01 January-January-02 January-January-03 January-04 January-05 January-06 Jan -07 January-08 January-09 January-10 January-12 January-12 January-13 January-13 Eurasian Multidisciplinary Forum, EMF October, Tbilisi, Georgia Proceedings, Vol Figure 2. Annual unconditional volatility of US monthly durum wheat prices Source : Self-calculated based on the unconditional volatility of these prices in the World Bank data, calculated according to the formula described by Figiel and Hamulczuk (2010), with a much wider range than the average of 25.4% since 2006, significantly higher than the previous period's 17%. Corresponding photographs of other major construction products in the world are not very different (FAO, OECD, 2011, HLPE, 2011). It should be recognized that increased price volatility leads to greater exposure of different participants in agricultural markets (farmers, traders, processors, etc.) and higher transaction costs. According to the FAO definition, food security in the context of agricultural commodity prices and volatility means that food security means that the total food supply is large enough to feed the entire population leading active and healthy lives. Food safety can be viewed from two main perspectives. The first relates to the geographical differences between national, regional and global food security. The second is related to the considered time frame. Short-term food security depends mainly on the volatility of food supply, while long-term food security depends on trends in food supply and demand, population growth, reduction in arable land, agricultural technology and alternative uses of agricultural products. Food safety is assessed by different indicators. As articulated by FAO, the determinants of food security include availability, physical access, economic access and utilization. Similar in nature is the approach of the Economist Intelligence Unit (GFSI), which includes indicators grouped into three categories: affordability, affordability, quality and safety. In discussing the interconnections between increased biofuel production and food security, we focus on the level and volatility of agricultural commodity prices. We are particularly interested in the impact of changing agricultural product price behavior on global food security. Because of derived demand, food prices reflect the prices of agricultural products, so any significant increase or shift in the volatility of the latter will ultimately affect the level or volatility highlights how global food security has been affected by recent increases. World food price level and volatility indices in Figures 3 and 4. Values ​​for the Food Price Level Index and the Domestic Food Price Volatility Index are calculated for the world14

25Eurasian Multidisciplinary Forum, EMF Proceedings, October, Tbilisi, Georgia, vol. 1. These indices are among the indicators used by FAO to assess food security from the perspective of an economic approach. In other words, the level and volatility of food prices determine the price availability of food, so changes in these indices positively or negatively affect the overall assessment of food security. The index of the average level of food prices rose to 1.42 inches from 1.34. As for the domestic food price volatility index, the average value increased from 10 in the same period in 2007 to 13.5 in the same period in 2010. Observed increases in these indices clearly indicate the deterioration of global food security in recent years. 1.45 Figure 3. Source of the value of the world food price level index: independently calculated from FAO data 1.4 1.35 1.3 1.25 1.2 Figure 4. Source of the value of domestic food prices: independently calculated from the data FAO Changes can be subjectively viewed as small or large. In particular, the effect of this change is closely related to food expenditure as a percentage of all household expenditure. According to the Economist Intelligence Unit, the share ranges from around 20% in OECD countries to more than 50% in sub-Saharan Africa and South Asia. Of course, consumers in countries with higher food expenditures will suffer more economically from higher agricultural prices due to the rapid expansion of global biofuel production. Moreover, unlike consumers in poorer and less developed countries, consumers in richer countries were not seriously affected by higher and more volatile prices of agricultural products.

26Politics in countries and developed countries does not seem to appreciate the global issues. Austria, Switzerland, Canada, Finland and Germany. You strongly participated in the support of safety, and they should be based on theoretical buildings and theoretical critics of criticisms.Brzo increase in world fuel production has had a significant impact on agricultural producers and consumers. Biofuels increases biofuels, which has applied to a certain extentMinor damage to consumers. In less developed countries and developing countries, this impact opposes freely, ie many farms, unable to benefit from the possibility of this new production, but many additional consumers belong to poverty.Wire. The result of the world's food increases due to the increase in biofuels. The guess policy is designed and launched with food and food safety. In different countries, it is lacking vision because its vision because its toolsneglect. A formation seems to be the increase in the transmission and fluctuation of agricultural prices by underestimation of biofuels. Needing biofuels.prevented the policy of biofuels, the flexible authorization method and the method of removing tax deductions to compete for drugs, because biofuels should be used as feasible activity.DEFRA, FAO, FAO, FAO, FAO, FAO, FAO, FAO, FAO, is expected to expect global agriculture in the world.on politics. Unclect food organizations, IFAD, OECD, UNCTAD, WFP, DE WERELDBANK, de WTO, Ifpri, IFPri and UN HLTF Donations, June 2, Figiel S. and M FigielS. and M.DE VOEDSEELSECTOR IN PLATLEALSGEBIEDEN, WARSCHAU AND FOOD INSTITUTE, GSI, GSI (Global Cost of Biofuels: The Government supports the ETANOLA countries and biological diesel.hlpe.biofeelsand food safety. Food and nutrition in the world, Rome, HLPE, HLPE, Food Prices. High-level expert reports reporting world food, Rome, Msangi S., Tokgoz S., Tokgoz S., Tokgoz S.

27Sexton S., Rajagopal D., Hochman D., Rolberman D., Biogoriva Policies should assess the environment, food safety and energy use to maximize net used.calif AGR 63 (4): DOI:/ approx .v063n04p191,

28Competitive Strategies for ISO-9001 Certification for SMEs in Ciudad Juárez, Chihuahua, Mexico Oscar Alejandro Rodarte Contreras, Industrial Engineer. Francisco Arturo Bribiescas Silva, PhD, Autonomous University of Juárez, Mexico Abstract Competitiveness is a dominant factor for manufacturing supply companies. In this article, the analysis shows that it occurs in small and medium-sized enterprises in the region of Ciudad Juárez in Chihuahua, Mexico. For this purpose, the literature on this topic was searched in search of competitive strategies proposed by different authors. In addition to a critical analysis of the quality requirements that customers consider necessary for their suppliers, they are analyzed through a questionnaire formulated using the Kano model with the aim of improving customer satisfaction. As a result of a commercial strategy study aimed at obtaining ISO certification of the international quality management system standard for small and medium-sized companies in the city. The results of this work also show how important it is to have a quality management system certificate when choosing suppliers for manufacturing companies in the region. Keywords: competitiveness, business strategy, ISO, quality management. Introduction: Having a business strategy to help SMEs grow has become a topic of great concern for more and more Mexican SMEs. According to the latest MSME census of 2009 conducted by the National Institute of Statistics and Geography (INEGI), these enterprises grew by 39.4% between 2003 and 2003. These figures show that this type of enterprise offers great opportunities for small and medium-sized enterprises to adopt a competitive business strategy leading to certification according to the international ISO standard. A February 2013 study by the WSFB Business Center Corporation found that 80% of the 4 million MSMEs do not have any form of certification and nearly 50% do not use any technology related to quality or productivity. Furthermore, according to the Center for the Development of Business Competitiveness, only 10% of Mexican SMEs are older than 10 years and achieve the expected success. In addition to these figures, according to the 2008 Mexico Supply Chain Assessment Survey, the average complaint resolution time for SMEs is 7.5 days, compared to an average of 1-3 days for international best practice. The data points to an ongoing problem for SMEs serving suppliers to the process plant industry. The economic census of 2009 carried out by the Minister of Economy showed that the certification strategy for micro and small businesses in Mexico needs to examine the interest generated, while another important fact shows that 80% of small and medium enterprises stop in their second and 18 years of operation. operation

29The reason is that they are not included in Strategy Rocha's (1999) definition of foreign certification markets for competitive advantage. We study the conditions of different market segments in which they compete and the competitive structure as suppliers, competitors, customers, substitutes and potential rivals. Business activities are carried out in a dynamic environment and many change strategies, analyzing factors that can affect the competitive environment, it is a function of time. The strategy has many predictive exercises and sports long-term horizons. 2. Competitive strategy factors Four factors are involved in the development of a competitive strategy: two external factors and two internal factors. These are important elements of an optimal strategy for small and medium-sized enterprises. Every size of company has a different strategy, so managers must consider all the necessary variables for the success of the company. Variables to consider will be analyzed later. The factors for building a competitive strategy are as follows: Figure 1: Competitive Strategy Factors Strengths and Weaknesses and Company Directors Competitive Strategy Industry Opportunities and Risk Environment Source: Rocha (1999), Competitive Strategies for Companies. 3. According to Juan Carlos Gomez, Marketing Manager at Sai Global in Mexico, ISO certification for SMEs requires Mexican SMEs to move to ISO 9001 as the international market continues to grow. Small and medium-sized enterprises need ISO 9001 certification in order to achieve new levels of development and achieve quantitative and qualitative results by incorporating best practices from the globalized world. However, people mistakenly believe that the value of certification is very high, but in small and medium-sized enterprises with one to ten employees, the cost of quality management is $1,000 for three years. 2 But now certification has become a requirement, which allows customers greater satisfaction and quality assurance in the production process, management and marketing. 1 “Importance of certification for Mexican products”. Competitiveness and innovation in Mexico and the EU. 2 El Sol de México. (May 6, 2011). Certificate required for SME: Sai Global.19

30Another author mentions that ISO 9001 certification adds credibility to their business and reassures the company that its processes are being followed. It also helps reduce costs, build bridges with other markets and create a competitive advantage for SMEs. Although the number of certified SMEs is low compared to other countries such as Brazil, where the number of certifications has doubled, Mexico's growth potential is high. 3 The various certifications applicable to Mexican SMEs and valid internationally are now shown in Table 1. Table 1. Certification Accreditation Agency: Purpose of ISO Accreditation ISO 10003:2007 ISO It is a guide to help organizations plan, design, develop , to operate, maintain and improve an effective and efficient dispute resolution process to resolve outstanding complaints against the organization. ISO 9004:2009 ISO provides guidance to organizations to support sustainable success through a focus on quality management. This applies to every organization regardless of size, type and activity. ISO 9001:2008 ISO sets out requirements for a quality management system, requiring organizations to demonstrate their ability to deliver products that meet demand and regulatory requirements, and to strive to increase customer satisfaction through the effective application of systems, including continuous improvement systems. processes that meet customer and legal requirements and guarantees. Source: International Organization for Standardization. Show different certifications you can rely on as an SME. ISO is recognized as one of the best management practices and quality assurance companies that can demonstrate to anyone interested the reliability of the products and/or services provided by the organization (Demuner, 2009). Its use also ensures quality and increases credibility and trust between buyers and suppliers, facilitating the integration of production chains (CONACYT, 2006). There are several reasons why small and medium-sized enterprises use certification. Market-related factors, customer service, efficiency as a starting point for quality improvement are all motivations for these certifications (Brown & van der Wiele, 1997). Quazi and Padibjo (1998) found that Singaporean SMEs with ISO-9000 certification have many advantages, including: increased customer preferences, improved corporate image quality, market competitiveness, according to customer requirements, well-documented procedures and based on the search for comprehensive vision A for quality management (TQM). ISO-9001 certification is based on four criteria that represent structural pillars (Demuner, 2009), namely: 1. Management responsibility: top management must provide evidence of its commitment to the development and implementation of a quality management system to ensure that customer requirements be identified and satisfied to increase customer satisfaction. 2. Resource management: The organization determines and provides the necessary human and material resources. 3. Product realization The organization plans, develops and monitors the processes necessary for the realization of the product, taking into account their compliance with the requirements of all system processes. 3 Castro, Benefits of ISO-9001 for SMEs, 20

314. Measurement, Analysis, and Improvement: Consider planning and implementing the monitoring processes needed to demonstrate continuous improvement in product conformance and quality management effectiveness. Finally, the system is based on the 8 principles of ISO quality management system certification. These principles are: 1. Customer Focus 2. Leadership 3. People Involvement 4. Process Approach 5. Systems Management Approach 6. Continuous Improvement 7. Real Decision Approach 8 Mutually Beneficial Relationships with Suppliers These principles help companies better understand the implementation The importance of quality management and certification systems, giving customers confidence that their management system achieves the results achieved by companies in other countries. 4. Key Competitive Strategy Variables The variables considered important for the development of competitive strategies for SMEs serving suppliers in the manufacturing sector of Ciudad Juárez were obtained from a survey of large organizations that make up the manufacturing sector of Ciudad Juárez. Measuring instruments were obtained using the Kano model for creating customer satisfaction questionnaires. The steps in creating a questionnaire are: 1. Developing questions 2. Question validation and adaptation 3. Calculation of the required sample size 4. Application of the questionnaire to stakeholders in the later process of product development or service implementation. Kano (1984) qualitatively defined the relationship between product or service attributes and customer satisfaction and gave five types of product and/or service attributes: 1.- Must have, 2.- One-dimensional, 3.- Attractive, 4.- Indifferent, 5. On the contrary, as shown in Figure 2, which describes the quadrants, the Kano model is based on the Kano model High level of satisfaction Performance Completely absent Performance of the Kano model Completely represents a low level of satisfaction 21

32Source: Own, based on a henna model. Come on the quadrant cannon model, find attributes containing a product or service inspected to explain the buyer's voice. If the lack of a particular attribute causes the customers to be absolutely dissatisfied, but their existence will not increase satisfaction, the attribute is notHe considers "must have". When the rules are useful for improvement of satisfaction, one -dimensional attributes will be considered and vice versa. If a certain attribute brings greater satisfaction that the product or service cannot be expected, the attribute is considered "attractive". In the contrary, the attribute "irrelevant"expresses attributes that have greatly contributed to customers in products or services. In the course, if the existence of a particular attribute causes dissatisfaction, the attribute is considered "opposite" and vice versa. It is important to integrate the sound of customers into the company.It is important to maintain the "sea" attribute.By integrating a large number of dimensional, attractive attributes, avoid opposite attributes that are indifferent and opposite attributes.contains a functional form (attribute or characteristic in the product) or functional disorders (in the product there are no attributes). In the middle of the five attributes above, there is also a type of attribute called Dubius.He loves functionality and functionality. Figure 3 shows the results of a business person's perception of Ciudad Juarez based on a certificate of quality management of their supplier. Figure 3: Company view of certification.If the supplier gets a certificate in the quality management system, how do you feel? I like 70% of that must be like this.27% I don't care about 3% of the other 0%.I don't like it, but I can endure 0%.I dislike.I can tolerate 0 % Source: According to the survey results, I develop the results myself.You can check the answers to the question in order to understand the opinion of employers and/or final customers.TABLICA 2: Change Test results a) delivery time 67% 33% b) supplier flexibility c) product quality 73% 23% 4% 5% 57% 43%22 22

33d) Cost reduction 3% 7% 43% 47% e) Capacity 3% 43% 53% f) Certification 70% 27% 3% Measurements: (1) Like it (2) Must have, (3) I don't I don't care, (4) I don't like it, but I can tolerate it, (5) I don't like it and I can't tolerate it. (a) Answers to the questions How do you feel when the product is delivered on time without delay? , (b) When asked how do you feel when the supplier is not flexible to offer different products and change them when you need? , (c) Answer the question How would you feel and what are your long-term expectations when you receive a product of the desired quality? , (d) To answer the question, how would you feel if the cost of purchasing the product was higher compared to other suppliers? , (e) To answer the question, how do you feel when a supplier cannot provide a large quantity of product that you need in a short time? , (f) Answer the question: How would you feel if the supplier had a quality management system certificate? Respondents reported that 67% of on-time deliveries are important and tolerated by customers when choosing a supplier that offers flexibility, but dissatisfaction is widespread, showing that 43% of respondents believe that a lack of flexibility is a qualification for your company's weaknesses, and finally, according to the results research, it is believed that 70% of companies have mandatory characteristics that must be present for certification as a supplier. Taking into account the results of the applied survey, the variables important to the company's customers, which are the manufacturing suppliers in Ciudad Juarez, Chih.Mexico, were obtained. These variables are summarized in Table 3, which shows the classification assigned to them for the subsequent development of the competitive business strategy proposed in this paper. Table 3: Classification of dysfunctional variables 5 Mandatory 2 Flexibility 4 1 Attractive supplier 3 Product quality 1 5 One-dimensional 4 Cost reduction 4 and 5 1 and 2 Attractive 5 Capability 5 1 One-dimensional 6 Certification 1 4 and 5 Mandatory sources: own point of view elaboration under performance condition . If an attribute is considered attractive, perform a detailed classification, make the dimension mandatory, or understand which attributes of the dimension lead to increased customer satisfaction and vice versa. Attractive attributes lead to increased customer satisfaction, and the attribute is absent in the product or service. Finally, mandatory attributes are those whose absence increases customer dissatisfaction. The business strategy recommendations mentioned in the previous paragraphs are very important for small and medium enterprises to design a business strategy that can create a competitive advantage in the market, which is why this study proposes that the production of small and medium enterprises in Ciudad Juarez can be used to achieve quality management system certification to gain a competitive advantage over other suppliers in the region. Suggested actions to achieve certification and variables to meet client preferences are shown in Table 4-23 below

34Table 4: Business Strategy Proposal Proposed Action ISO Standard Variables/Customer Satisfaction Requirements Identify Commonality of Business Processes Reduce Costs. Ability to establish the relationship between universal quality for each product process Flexibility Create documents on the product quality policy Delivery time requirements Customers, communicate with them and plan actions Periodic review according to the policy, objectives and direction of the quality system Determine and ensure quality management Materials Required training of personnel responsible for each process Responsible for guidelines that encourage a proactive work environment Practice and describe each key process procedure Customer-related process Product realization Orientation responsibilities Implementation Measuring customer satisfaction at each stage of the process Systematic company ensures regular quality monitoring flexibility responsibility time ensures cost direction reduction flexibility responsibility product quality direction resource management cost reduction capability product S scope of quality management flexibility capability product S quality resource control product S quality reduction product product realization S quality measurement, analysis and improvement measurement, analysis and improvement Product S Flexibility Product S Cost reduction Time Quality Quality Quality Delivery Measurement system , analysis and improvements Costs Cost reduction Source: Own development Shows the strategy proposed by the study, which represents the central standard for comparison ISO-9001 Certification Conclusion: Obtaining a quality management system certification can create a competitive advantage over other companies in the same industry on the market. Obtaining certification is currently not an easy task for entrepreneurs who want to achieve excellence within their organization and generate more profit, therefore your research should be extended to the strategies that SMEs should adopt in order to maximize their growth and enable optimal development in the Ciudad area Juárez. The implementation of a competitive strategy is necessary in order for SMEs to engage in activities that lead to organizations functioning on the market and proving the quality of their products and services based on certification in their quality management system. This in turn led to better results in the industrial sector. The study of results for strategic composition is based on four main standards that regulate the ISO 9000 series certification. Based on the realization of these standards, how to achieve 24

35In addition to developing a business strategy for the success of your company, it can also help small and medium -sized enterprises to gain a better understanding of a comprehensive certification strategy.Literature: Bribiescas Silva, F., Romero Magaña, I.F.and Solorzano Chavira, FM (2012).Experience management (EQM): Managing a common creation of quality experiences in the car sector at Ciudad Juarez.International Journal of Management and Finance, Volume 1, Brown A and T Van der Wiele, (1995).ISO Asia-Pacific Journal of the experience of management of quality in the industry.Part 4, Part 2, PP Castro, R. (October 17, 2007).Advantages of ISO 9001 for small and medium -sized enterprises.Downloaded on September 14, 2012 from El Universal: Conacyt (2006), National Science and Technology Council.ISO-9000 Certified Branch in Mexico.General report on the state of science and technology in Mexico.Connect.(2010).General report on the state of science and technology.National Science and Technology Council, D.F.Deminer, M. (2009).ISO runs a supply chain for small and medium -sized enterprises in the automotive industry.qualitative research.Journal of Management and Strategy.Not.36. pp. Mexican sun.(May 6, 2011).Required to certify SMEs: Sai Global.Downloaded from Mexican editorial organization on August 30, 2012: Inegi.(2011).Micro, small and medium -sized enterprises.Branches.National Institute of Statistics and Geography, Economic Data.Mexico DF: Inegi.ini.(March 21, 2006).National Institute of Statistics and Geography.Received by Inegi: International Standardment Organization on August 20, 2013 (January 12, 2011).ISO.Downloaded on September 7, 2013 with ISO: International standardization organization.(2012).Quality management principles.ISO.Switzerland.Kano, N. (1984).Attractive quality and essential quality.Japanese Quality Control Society, Japan, Part 14, 2nd edition.(2012).The importance of certification for Mexican products.Downloaded from Promexica on September 10, 2013: NCIA_DE_LAS_CERTICICIOCIOCICICICIJOCE.pdf Rocha, R. (1999).Competitive strategies for companies: Practical Guide.Mexico df.PRINCIPLE QUAZI HA AND SR PADIBJO, (1998).Study of complete quality management with ISO 9000 certificate, study on small and medium -sized companies in Singapore, International Journal of Quality Management and Reality Management, no.15 no.5, PP Minister of Economy.(May 1, 2009).Survey on the assessment of a supply chain in Mexico - generating national indicators.September 10, 2013 consulted by the Ministry of Economy: CIONDIPCADENASSUMINISTINISTOMISTOMEXICO.PDF 25

36Auto -toint Singer Service: Odisefs Kollias, Bachelor, MBA training and development consultant, Greece and development consultant, and clearly define and describe the content that can be fulfilled in the service. This type defines the quality of fake services shown by some service providers, and they provide proper services only when paying or giving a rollover.Automatic point singer service refers to a situation where the service representative does not provide services. The service is described by marketing science as a convenient service, but the only driving force for maintaining it is to collect money from customers, not to satisfy customers. Therefore, this service is considered fake because it is not customer-oriented. The automatic singing machine service can be found in many places of industries, and even public sector services.Key words: service, automatic point singing service, type learning simple expressions, representative expression can easily convey information, making the concepts related to the concept easy to understand. This funny old singing service was a type of service. It describes directly and the instinctive behavior of service providers. Based on these behaviors, he is polite when paying the service fee or expiration - sometimes even polite. The provider is not attentive, indifferent and not worried. In the automatic point singing service, the service provider does not follow the rules instructed by the service marketing service, of which 3ps are human and physical evidence and process. The type of auto point Singer Service refers to P. The occurrence of automatic point singing occurs during the service, or payments or assumptions that the provider is asking for or advice. An auto -point singing machine is a piece of automated music playing equipment. This is usually a coin type machine. It will play content selected by the customer from Independent Media. The classic auto-point singer has a button with letters and numbers. When combining inputs, it is used to play certain options.1 In the same way, the music player is the service provider, the coins and the played music are the delivery services, and the customers are the customers. In today's society, the service experience should exceed the customer's expectations and obligations. Contents promises will eventually be delivered as he appears to manage customer expectations and ensure 26

37Reality meets promises.2 In Jukebox service provider, reality usually exceeds reality deliberately promises to exceed its commitment to customers. You can find more promises at gas stations, mini markets, bakeries, fast food restaurants, fast food restaurants, fast food restaurants food, fast food restaurants and fast food restaurants.Street shops, hotels, restaurants, cafes, pharmacies, gyms, beauty salons, delivery staff, housekeepers and construction services. During this time, employees will be polite only when deviation or overturning. Post, telephone and insurance services have been developed in the public sector services that have been developed in this article. Insured customers, the concept of the value of life, the type of service dimension, the moral environment, the reality of e - suitcases, methods of neural marketing and the first impressive theories. The type of placebo service carefully considers the service. The placebo service is defined as: a placebo is a preparation, without drugs for joking patients or psychological effects. Placebo in Latin means that I will be satisfied. Placebo service is also an imitation of real work. Unwilling customers-placebo look like a poster-provide services for real work, until your placebo is inevitably exposed. Accommodation services can not work. 3 In Jukebox services, the service provider shows the same attitude and nice attitude when paying. In the service placebo, in the placebo service, no provider - from the customer's view is not a twisted car, through carelessness. In the singer's automatic service, people will encounter the only motivation to pay without the promised services. The essence This means that customers always use their emotional world when contacting the service provider .That's not enough in the Singer auto point service.It seems that the opposite of depositing in our emotional bank account is also the opposite.We don't want to have a recording of emotional bank account and usually we can make some efforts to make a deposit in the emotional bank account of others.Like any bank account, the more deposits you make, the healthier the account 4-cup, and service providers are looking for emotional bonds, which is the opposite belief of Jukebox Service. Men can compare stars with customers and customers and customers provide a comparison and can easily feel the comparison. When they the service provider tries to help, when they refuse to give up until the continuous problem is solved, when ZIJ rejects the rules manual, which Servit needs, but they still remember to automatically click the singing service. Although Zij refused, rejected, Zij rejected him. It is difficult to go to work, although additional tractVice is difficult to work in the definition, providing more interesting. Why not do it? It is interesting to be a star as a star. 5 Today, customers pay and buy value. You use Jukebox services, and the value does not exist. The price is part value, but it is different. For customers, value is the income obtained by obtaining experienced costs; customers get it in exchange for the price they have to endure, and the price is the overall experience.6, because the value of 6 auto service Singer Singer 0 is that the price of the service has also fallen. The other side of the customer is the life of the customer. In the Jukebox service, it is usually very low, because the customer will never return, at least through their choice. The value of a customer's lifetime or relationship is subject to the average life expectancy. The average lifetime income was sold with time to sell other products and service time, and costs and costs in time are related to customer service.

38The revenue stream of the life cycle itself, but in most cases, when considered, life cycle value actually means life cycle profitability. 7 In the five service dimensions (reliability, responsiveness, guarantee, empathy, tangible, and tangible), there is no point dimension singer. They are: Reliability: Reliability and accurate performance of obligations service ability. Responsiveness: Willing to help customers and provide timely services. Guarantee ability: Knowledge and politeness of employees, as well as their ability to inspire trust and confidence. Similarity: Target Asset: Concerned about appearance and personalization of physical facilities, equipment, personnel and written materials. 8 or more does not exist in the service attitude of an automatic singing machine. One of the basic goals of services is to establish trust with customers and service providers. Moral behavior is the basis for trust beyond trust. There is no trust in Jukebox services. The term morality/immorality refers to the subjective moral judgment of an individual's right/wrong or good/bad. If commercial behavior violates moral standards or produces harmful results, it is considered immoral 9 moral standard for services to be morally moral so that customers trusted service providers. Even in the world of e-commerce, services should be moral, honest and sincere from beginning to end. From a moral point of view, moral behavior should not exist, because whether it is economic pragmatism, government regulations or the modern way , it should exist, because it is moral and correct in morality. From the perspective of economics, there should be moral behavior, because it is moral and acts in a reliable way ... In the world of E-commerce, we have surpassed the brand and trademarks and turned to the Trust Mark .10 Obviously, when the phenomenon of the automatic singing machine appears, there is no chance to build trust. When the only purpose is to pay, this relationship disappears. According to neural marketing, fairness is important for the overall contact between customers and service providers. Fair, as the name suggests , when an automatic singer appears, fairness disappears. When customers think they are being treated unfairly, small areas called Qianxiaomao become active. The brain's response is similar to olfactory fluorogia. Such a powerful, negative and primitive response can easily overcome a more logical examination of the prefrontal cortex area. In this case, the consumer's views on the fairness of the exchange rate may play a greater role than at the beginning. If you notice unfairness, it is difficult to establish this relationship, because the brain has neurospeed at the stage of early formation to protect it from the risk of the familiar, just as it continues to repeat security behavior.11 In the service of the automatic singer, the service provider wants to convince customers to buy and pay, and hurry up to complete everything quickly and spontaneously. The initial moment of the service is very important. The customer made his first impression. The first impression is considered a relationship of determination and establishment or rejection in the first four minutes of sexual intercourse (Chung-Herrera, Beth G. and Gonzalez, Gabriel R. and Hoffman, K. Douglas (2010). Service failure and recovery are among the various participants on the Internet with which you can come across a very polite seller until he pays until he pays for the service. Customers are sad for service providers. Usually, low-wage employees or employees who are used to flipping belong to this category. This phenomenon can also be encountered in more serious services, such as in the public sector, 28

39Service providers only provide with a tip or order.There is also a Law on Jukebox Services Company, when the company promises to provide a fast service when the user needs to pay and send the same company when the user should take him to an external call center.Where the economy is in flourishing, there is an opportunity for companies and services providers to offer juboks because users have excess revenue.When a recession occurs, they are the first to face the fall of sales and the loss of the customer base.As for the level of service, it has yet to be seen whether the Jukebox service includes less civilized societies and less educated people who work on it.Jukebox service is contrary to added value, life value, business ethics and many concepts of the user service, which is a continuous process of building relationships with each user (old and new) with the aim of building a relationship with him.Today's customers can recognize the Jukebox service attitude, where there is no preparation or post -production service, or attention to the needs and personality of the customer.It can be recognized by body language and words used.Sometimes he is a provider like a machine, a rough language called Langue de Bois (as a turntable, a predecessor of the juboks).Jukebox typology can be used to compare services with machine reports, ATMs in banks, telephone automated systems - the real services that include human characteristics in their provision.If a person acts like a machine, with money as input and mechanical services as a way out, then a man is vulnerable to machinery and robot services.You can now meet people on the street or in a store, following access to the Jukebox service.Sometimes decency can be described as a behavior in jubox.This phenomenon is encountered in tourist zones, cafes and restaurants, where low aesthetic photographs of products served, and the same products are sold in one souvenir shop to the other, through which all trade staff pass.Today, experienced tourists are easily recognized by this phenomenon, so they do not enter or seek very cheap prices, creating a circle in which everything is cheap: price, value, service, attitude, aesthetics.Furthermore, this attitude damages the perception of the Services Company, since users are generally skeptical of services, especially in the same industry.In a wider social context, the Jukebox service begins in the situation I win - you lose, the service provider is the winner, but the situation comes in, I lose you are losing.Jukebox behavior also describes the buyer, since the offer and delivery of services is an interactive process.Jukebox buyer was kind when he received the service because he paid the supplier for deviability, but he did not hire well when needed, so the service dropped badly.Example of Jukebox Service: On a gas station, the employee smiles and takes care of the customer's car (checks oil and tires, cleans the windows) only if he gets a tip.At a fast food restaurant, the cashier smiles and tries to sell until the order is filled.Then he/she becomes reckless to customers.At a restaurant or cafe, the waiter is decent and pays more just to give a tip.At the hotel, when the groom leads a guest to her/his room and then looks at his hand to give a tip.As you look at the computer, sometimes the phone rings!Only when the time comes to pay, they will tell you warmly thank you.29

40In the tourist destination, some invited customers to enter the store, but no one provided the promised attention and services. In the hair salon, the girls who washed their hair with customers will collect tips. In the Beauty Center, customers will like to be treated from treatment, and then the service becomes indifferent. In local pharmacies, when customers buy, pharmacists and employees are very polite. If necessary, they will not consult with customers. In the local mini market, kindness is only for selling. Where illegal transactions occur, they usually meet with automatic singer service providers. In the gym, the customer pays for a while, the staff is polite on the day of payment, and then will not consider the customer's needs. The postman brought the mail/package to the customer's door. In the Delivery Service, the delivery staff smiled and said passionate thanks and gave advice, instead of checking the menu orders the customer received according to his business. Architectural services (plumbing workers, residential paint workers, repair workers), are politely exchanged after the contract is signed. In domestic service, service providers will provide help, happiness and care only when paying. If payment is delayed, the service provider may be furious. Except Moreover, employees often appear before the owner of the house, not to make the house cleaner, but to earn more money. In the service of insurance companies, insurance companies are a policy, and they only provide care. When customers need to buy new contracts. In case of need, the same insurance company can disappear. In telephone services, when the service provider speaks like a robot. Now. Good morning, my name is how can I serve? Public sector employee, followed him to get compensation. In public hospitals, surgeons can pay attention to those patients who presented a large number of black envelopes (mainly underdeveloped countries). Foreigners who usually work in another country, when copying polite cultural elements and applying them in their work, become very polite without any reasons to provide auto singing machine services. Conclusion: Playlists are the level of service, coins are tips, auto ordering service providers provide poor service for modern, frequent travelers and experienced customers. Especially in the age of service experience, customers believe that it is worth experience, and the singer's attitude is wrong, causing serious consequences for customers to return to customers. How culture affects the service attitude of point singing machine still needs to be observed. Reference materials: From Wikipedia, the free encyclopedia. Alan Wilson, Valalie A. Zeithaml, Mary Jo Bitner, Dwayn D. Gremler, Service Marketing, (2012), MC Grow-Hill Copmanies, P

41Coscia, Stephen (2002), Telephone customer service (New York: CMP Books, 2002: 16. Heppel, Michael (2006), Pet -ztar service One -star budget (UK, survey, 18, 19). Berry, Leonard L, Leonard L (1995), On Great Service (NY: The Free Press 1995: 92. Berry, Leonard L. (1999), Discovering the Soul of Service (NY, Free Press: 12. Alan Wilson, Valarie A. Zeitha ML , Mary, Mary, Mary Jo Bitner & Dwayn D. Gremler, Services Marketingk, (2012), MC Grow-Hill Copmanies, P Alan Wilson, Valarie A. Zeithaml, Mary Jo Bitner & Dwayn D. Grmler, Ser Vices Marketing, MC , MC, MC Grow -Hill Copmanies, P. 79. Brunch, Katia H. (2010), Reputation Building: Beyond Our Control? Inferences in the Formation of Consumer Ethical Perceptions, Journal of Consue Er behavior, vol.9, issue 4, P .Richardson, John, John E and McCord, Linnea Bernard (2010), Confidence in the Market, Annual Version: Marketing, MC Graw-Hill, 2010: p 60. Fugate, Douglas L. (2008), More Effective Marketing Services Through Research of Neural Marketing: A View of the Future, Journal of Service Marketing, Vol. 22, no. 2, PP service marketing magazine, vol. 24, 2, page number:

42Satisfaction of small and medium-sized enterprises with the quality of banking services Daiva Jureviciena, prof. Dr. Viktorija Skvarciany, Ph.D., Mykolas Romeris, Ph.D., University of Lithuania Abstract This paper examines the scientific approach to customer satisfaction and the determinants that influence overall customer satisfaction. Analyzing the concept of satisfaction, it is determined that the greatest influence on the satisfaction of commercial bank clients is the quality of service. Elements that influence service quality were also identified and examined. These elements are as follows: understanding of the business environment, commuting, flexibility, communication skills, interest in small and medium-sized enterprises, speed of decision-making, responsiveness to customer needs, information, level of knowledge, reliability. Statistical research has shown that insight into the business environment, flexibility, communication skills and professionalism are the only statistically significant elements. Based on this, a regression model of the satisfaction of small and medium-sized enterprises with the quality of commercial banks' services was created. Keywords: service quality, customer satisfaction, commercial banking, small and medium enterprises. Introduction: Assessing customer satisfaction is an important part of any service-based business performance improvement strategy (Jones, 1996). Therefore, customer satisfaction is of utmost importance for the success of banking operations. According to Kauri (2013), the survival of banks depends on customer satisfaction. Al-Eisa and Alhemond (2008) claim that winning customer satisfaction with quality service has become an effective strategy that service providers in general, and citizen banks in particular, are trying to follow. Customer satisfaction is an important indicator of customer loyalty (Pont, Mcquiken, 2005) and future company profits (Cengiz, 2010). Bank clients can be divided into natural persons and business (corporate) clients. As for commercial (corporate) customers, it is worth identifying small and medium-sized enterprises, because these enterprises are considered one of the most promising sectors of the Lithuanian economy (Adamonienė, Trifonova, 2007). Therefore, for the successful operation and development of commercial banks, it is important to define the concept and measure of customer satisfaction because they play a key role in providing and maintaining a competitive advantage for companies and driving future profitability (Anderson, Fornell, 1994). The survey question was how to assess the satisfaction of small and medium-sized enterprises with banks. The purpose of the survey is to determine the satisfaction of small and medium-sized enterprises with the quality of services provided by banks. The purpose of the research is to create a model for measuring the satisfaction of small and medium-sized enterprises with the quality of services provided by banks. The following goals were set: to analyze the concept of satisfaction, to analyze data from the analysis of company satisfaction with the quality of service provided by the bank, to perform a correlational analysis of the data in order to determine the strength and direction of the relationship, to perform a correlational analysis of the data. create a model for measuring satisfaction with service quality. 32

43Concepts of satisfaction: Many different concepts of satisfaction can be found in the scientific literature. Many scientists believe that customer satisfaction is one of the most important factors that determine the growth and success of a company. According to Jones (1996), customer satisfaction is an important driver of survival, competitiveness and growth. Other scholars believe that satisfaction is a factor that undermines customer confidence. For example, Žvirelienė and Bičiūnienė (2008) pointed out that satisfaction is one of the factors that strengthen mutual trust between companies and customers and defined it as an important dimension of relationship marketing that can be used to determine the extent to which customers of market participants are satisfied with each other's activities . Many scientists believe that satisfaction is necessary for predicting further customer behavior. According to Molina et al. (2007), satisfaction is one of the most important factors in predicting consumer behavior. If we list all the concepts of customer satisfaction, it becomes clear that customers can be attracted and retained only if their needs are met. For this reason, it is important to identify the factors that most influence customer satisfaction with the bank. Factors that determine satisfaction with service quality: Some scholars believe that customer satisfaction with service quality is one of the most important determinants of overall customer satisfaction (Levesque, McDougall, 1996; Aga, Safakli, 2007; Lenka et al, 2009; Chigamba, Fatoki, 2011; Chen et al. et al., 2012; et al.). Therefore, this paper examines satisfaction with service quality and identifies factors that influence companies' satisfaction with bank service quality (Mačerinskienė, Skvarciany, 2012): understanding of the business environment, commuting, flexibility, communication skills, interest, speed of decision-making, communication with clients and business entities. Responsiveness to customer needs, conscience, professionalism, reliability. Findings of the empirical study: The study was conducted to identify the main factors that determine satisfaction with the quality of services provided by banks. Ten variables were examined in this study. These variables are the following: understanding of the business environment, commuting, flexibility, communication skills, interest in small and medium-sized enterprises, speed of decision-making, sensitivity to client needs, awareness, professionalism, reliability. The questionnaire method was chosen for the research because it is one of the most effective ways to gain insight into the respondents' opinions and process the data obtained. It was found that the number of respondents according to the estimate of the Statistical Office of Lithuania (2013) was the number of employees in small and medium-sized companies. The number of respondents was calculated according to the following formula: 33

44In fact, 405 scattered questionnaires were returned. All data were included for analysis. After the regression analysis, statistically significant variables were identified and a model of satisfaction with the quality of the bank's service was created (see Figure 1). As shown in the picture. 1: Jianguo model SME satisfaction with the quality of banking services insight into the business environment flexibility professional knowledge level satisfaction with the quality of banking services according to the bank's communication skills Source: designed by the author (2013) can be written as: , where : Quality of banking services; Deep knowledge of the business environment; Flexibility; Communicativeness; Professionalism. After analyzing the model (see Table 1), a regression comparison (3) was developed to determine customer satisfaction with the quality of banking services as follows: . (3) where: n is the sample size, many employees in small and medium enterprises in Lithuania, margin of error (= 0.05). Apply the formula: . 34

45Tablica 1: Model kvalitete usluga komercijalnih banaka vraća koeficijent koeficijenta koji nije standard A Standardizacijski koeficijent B standard. Pogreška beta t sig. Tolerance VIF (constant) 0,693 0,146 4,731 0,0 00 Understanding of commercial business environment (a. dependent variable commercial commercial banking services Service Author Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design Design and Design Design Design Design Design Design and Design (2013) SUM Statistics 0,171 0,042 0,04, 0,038 0,90 0,92 0,486 2,057 komunikacacijske Tehnike 0,284 0,279 6,432 0,572 1, 747 ProfeSionalna Razina 0,253 0,045 0,249 5,663 0,556 1,798 ZAKLJUČAK: Sve variable u regresijskom modelu skill can can can can, SIGISTIČNO U LAIGUMENU A factor of SMEs' satisfaction with the quality of services provided by banks (t = 6,432, see Table 1) Commuting, , Interest in SMEs, decision making decisions, responding to customer needs, svijest i pouzdanost su elementi znanstvene statistike ima malo utjecaja na zadovoljstvo kvalitete usluge koju su MSP -ovi pružili kvaliteti usluge koju pružaju komercijalne banke. Sve varij able, jer se kvaliteta usluge smatra jednim od glavnih odlučnih faktora i banaka koje utječu na ukupno zadovoljstvo kupaca. Materijali: Adamonienė, Rūta, Trifonova, Yekaterina. Pomoć u zemlji za mala i srednjih poduzeća: Litvanska generala, General i Op će i litvanske, u smislu prakse. Ekonomski uvjeti za poduzeća, sveske. 51, Stranica 1, Aga, Mehmet i Safakli, Okan Veli. moud, Abdulla M. Koristite metodu s više atributa za mjerenje zadovoljstva kupaca S Kuvajtskim bankarskim uslugama. Međunarodni marketinški magazin, svezak. 27, 4, 4, br. 4 razdoblje, PP, Anderson, Eugene W. i Fornell Claes. Rust R.T . Istraživački plan zadovoljstva kupaca i Oliver R.L. ( ur.), Kvaliteta usluge: Novi smjer teorije i prakse, Centerz, Emrah. Mjeri zadovoljstvo kupaca: još uvijek ili nema potrebe? Mornaričke znanosti i inženjerski časopisi, sveske. , Liu, Julie Yu-chih , Sheu, Tsong Shin i Yang, Ming-Hsien.Utjecaj kvalitete i poštenosti financijskih usluga na zadovoljstvo kupaca, volumen. udente Južnoafričkih fakulteta da biraju komercijalne banke. Međunarodni časopis za poslovanje i upravljanje, svezak. 6, br. 6, P.,

46Jones, Christopher R. Authority of Internal Suppliers' satisfaction. Explaining the quality of service, volume.6, Page 1, Kaura, Vinita. Customer Business: Research by Indian Bank of the Public and Private Department.Magazin International Bank Marketing, Volume., Usha, Suar, Damodar and Mohapatra, Pratap K. J. The quality of the Commercial Bank of Indian Bank, customers' satisfaction and customer satisfaction.International Bank Marketing Magazine, Volume.17, Page 7, MA 7erinskienė, Irena and Skvarciany, Viktorija.enterprise's Assessment of Banking Trust.International Scientific Conference "Knowledge Society". "Technical Science and Management of Industry" 6. International Scientific Conferences of Young Researchers.Sophia: Institute for Social Research of Knowledge.issn VO.5, No.3, Page 5-11, Molina, Arturo, Martin-Consuegra, Davis and Esteban, Agueda. Nutrition and Customers' satisfaction in banking business.Buyer's satisfaction survey and loyalty two different banking departments. CHAIRDULATION OF MARKETING Financial Services, Volume.9, PP, Lithuania Statistics, [] from the Internet: UAGE = 0 & Tablestyle = & Buttons = & PxSid = 13369 & IQY = & TC = &St = st & cvar0 = & rv ar2 = & rv ar3 = & wrvar4 = & cvar5 = & cvar6 = & cvar7 = & cvar8 = & wrestle = & cvar10 = & Rvar11 = & cvar12 = & cvar13 = & cvar14 = žvirelienėand Bičūnienė, Ilona.Marketin dimension can be different methods of sales.verlas: theory of the IR practitioner, volume.9, p.4,

47Georgian trade policy and free trade agreement with the EU, reality and future Amiran Tavartkiladze Complete Prof. Guram Tavartkiladze Teaching University, Georgia Summary, Integration of Georgia from West to West Comprehensive road. Support countries that are considered politically strategic partners. Thinking, when the EU sees a developed country trying to follow democratic standards, it does not mean that an important principle of European civilization, as an encouragement, creates an opportunity to sign a free trade agreement with such a country. Today, everyone thinks about Georgia in this regard. Signing a free trade agreement with a certain country is undoubtedly aimed at positive outcomes. If cooperation can be seen even with this scale, it can also be seen whether it is an indirect guarantee of the security of Georgia, the conglomerate. It is important to emphasize that the free trade agreement is one of the components of the association agreement. Official negotiations on this issue can begin by the end of 2013. It seems that this would be the other half of the fact that free trade with Europe can indeed be very positive. First of all, it is clear that it is a special status of NATO and EU membership that accompanies membership. To get this status, called "New Roadmap", which is a map of the European Union. His character is based on. In the Eastern European Partnership Agreement, which the EU signed in 1999 with six countries (Georgia, Armenia, Azerbaijan, Russia, Ukraine and Moldova), and the increased economic interaction between the EU and these countries. Unlike other countries. I have long enjoyed the Preferred General Schedule Plus (GSP+) system. It sets rates for the partial or complete removal of two-thirds of all product categories on the European market. Georgian products have serious preferential rights on the European market. Post harmonized customs regulations of the EU Today, this regulation covers about 9,300 product groups, but despite this, only a few dozen raw materials are exported from Georgia to the EU. 34 of them cover only 34 of them. GSP+ - regime. In 2008, the European Union proposed that Georgia sign a Deep and Comprehensive Free Trade Area Agreement (DCFTA). Europe supports and encourages countries that are considered strategic political partners. The European Union believes that this is a less developed country on the way to democracy and with its standards it tries to regulate and not let down European civilization in order to support the development of important principles of these countries, the EU provides 37

48 years oldSign the opportunity to sign a free trade agreement. Today, Georgia is watching this spirit. The key is that we have time and response to this opportunity? According to international practice, a free trade agreement is not a document that is easy to sign. Its preparation requires a long and frustrating process. In this process, the parties formulated and negotiated certain responsibilities and rules. In March 2009, a report on a special task of EU experts was published. The report describes the need to implement relevant reforms in Georgia and makes meaningful proposals for signing this agreement in Georgia. In November 2010 ., during a meeting with the Georgian president, the president of the European Commission, Jose Manuel Barroso, publicly hinted that the country needs more efforts to present proposals. This is the first warning from the authorities in Georgia. He also emphasized that the time to determine the trade negotiations was in Georgia's hands. There are two years left, and it turns out that our country is not only ready to sign a free trade agreement, but also to negotiate. This is the legacy of the newly elected government. Despite intense activities, the EU has not completed its evaluation and consultation process. Although the Georgian government has repeatedly stated that such an agreement has been repeatedly stated, it has not taken real and definite steps in this direction. It has been proven that the government of Georgia has reminded many EU and its committees, but stubbornly rejected all 4 demands for many years. The EU considers these demands as a condition for signing a free trade agreement. These four demands are: reforms and statistical systems of the Bureau of Statistics, changes to the labor law, solutions to solve the issue of grain safety and the introduction of antitrust regulations. There were no two directions in the Georgian authorities. With the support of good public relations activities , only a few insignificant and excessive changes have been made in these requirements. The opposition to Metropolis has officially changed, but the articles and paragraphs contained in the law will not and will not actually change the existing environment. It is easy for EU experts to see all these things. Before and during the debate on many proposals were made to the bill, but ... The negotiating space is not large, but the result depends on the commitments obtained. The task is to do things correctly. In short, 5 years have passed and the dialogue has not yet started. Georgia does not meet the minimum requirements necessary to start of dialogue. Experts from the European Union have publicly explained their dubious opinions about Georgia's readiness to transition from the dense phase of negotiations. It is worth noting that the development of these collected government newspapers and television media is increasingly clear experts and experts, and they questioned the audience and readers. How ideal is the agreement provided by the European Union? Europe is guided only by its own interests and demands its own product market. Therefore, public opinion opposes the free trade agreement in a dangerous way. By the way, the former government has a vision of a world of freedom. According to them, this is the principle of open markets that they tried to create favorable conditions to attract investment. Of course, the Europeans reached a deep and comprehensive free trade agreement a friendly and pure political decision, because from a pragmatic point of view Georgia is a very small market around 00 and 01%. It is worth noting that today's The Europeans just reached an agreement on free trade with South Korea. 38

49What will the Free Trade Agreement bring to Georgia? Various products from Georgia in the EU. We are not to enter the trade barriers, which is why raw materials are difficult to enter the market. First of all, we treat technical regulations.However, if we have technical regulations that coordinate with the European Unicom, we can sign a sufficient quality system recognition. It is important to implement it. As we all know, European standards are high, and the quality of service is high.If Georgia meets these standards, this is not just Europe, but will also open the door in the United States. It makes it easier to achieve a free trade agreement with the United States. Products Georgia.Economic operators, we will become more attractive and we can attract investment in countries with the most financial opportunities such as United States and Europe, as well as Japan and our neighboring countries. Hospital resources and local raw materials, Georgia will become productionDatabase of international brands. The province of business life, investors will establish companies with high potential here because its products can be performed in Europe without obstacles, no tariffs and additional proceedings conducted by well-known research institutions andGlobal insight has shown that the achievement of free trade agreements with Europe may have an important positive impact on the Georgian economy, especially in our area. County research, according to the investigation, textile output can be increased by 55%Within 5 years.dcfta can have a positive impact on the mining and outdoor mining. The cemical industry can grow by 19%. Operating influence of the merchant system will also have a significant impact on the steel industry, and the industry can increase by 30%.There is important that the effectiveness of DCFTA -E can also affect salary and salary growth in Georgia. All upstairs stems from such a fact that expansion may have these industries with high labor intensity (steel industry, textile production, etc.).Isto, the free trade system plays a significant and positive role in the expansion of export products. For the next five years, the total export of Georgia can increase 13% of metal products, and the output of basic food and beverage (especially natural wine and alcoholic beverages) It can also increase. In the next five years, textile exports can be increased by 158% industry, such as furniture, leather and small department stores, jewelry, toys, are the main requirements that Georgia must fulfill before negotiations?We should have such a standard system near European standards;Similarly, we must provide a European standard level in the field of statistics;The competitive atmosphere should be regulated. The bond is the field of copyright. A very important area of EU is very concerned with foods related to food. Nodas will have the new Georgian Labor Law. They have since 2008.The needs of the new Labor Law on the Agenda, the National Sports Government did not consider.39

50Conclusion: Products that are imported into the European market should undergo a certification procedure for the internationally recognized certification center.Confused standards should be adopted, which will take several years and significant investment.In fact, real investments will only come after the free trade agreement.It should be emphasized that the free trade agreement is one of the components of an association agreement and that is why the caution of Georgia according to the summit in Vilnius has a special agreement.This is not a fantasy, and for Georgia, her achievements are absolutely achievable.In the past few months, most problems have been solved and paperwork has been sent to the EU.The date for these official negotiations will be determined at the end of 2013. The other half of the fact that free trade with Europe is possible and can become a reality can be very positive, but it must happen.Reference: European Commission Recommendations, World Bank Report 2012 2011;2012. 40

51The Impact of the Use of Accounting Information Systems on the Quality of Financial Statements Submitted to the Jordanian Department of Revenue and Sales Tax Ahmad Adel Jamil Abdallah, Ph.D., Assistant Professor, Ph.D. Accounting, Al-Zaytoonah University, Jordan Abstract This study aims to determine that the use of accounting information systems affects the quality of financial reports submitted to the Jordanian Ministry of Income and Sales Tax, and the impact of such use on income and sales tax. departments responsible for collecting taxes and auditing taxpayers who contribute state revenues to the state treasury, researchers designed a 14-question questionnaire to measure the impact of the use of accounting information systems on the quality of financial statements submitted to state departments. Department, distributed this questionnaire to 50 accountants working in the Department, recovered all distributed questionnaires, extracted the arithmetic mean and standard deviation to describe the responses of the survey sample, used Cronbach's alpha test to measure the stability of the measurement tool and also used Simple linear regression tests used are for testing the hypotheses of the study. The study found that the use of accounting information systems had an impact on the quality of financial statements submitted to the Jordanian income and sales tax authorities. The study recommends focusing on the development of equipment used in the department, continuous training and development of employees so that they can continue to work and improve the quality of the department's financial statements. Keywords: accounting information system, quality of annual accounts, income tax and sales department in Jordan. 1. Introduction: All organizations try to increase profitability and income by using available resources and making quick decisions based on accurate and correct information, which increases the importance of management information systems in this matter, not only limited to private sector companies, but also to government organizations all they try to achieve the same goals as before and contribute to the balance of payments of these organizations. Accounting information systems - as part of management information systems - are one of the most important systems in economic units, and these organizations differ in their application and awareness of their importance. This research aimed to determine the impact of the use of accounting information systems on the quality of financial statements submitted to the Jordanian income and sales tax sector and whether they influence decision-making and accelerate the completion of the sector's work. 41

522. Early research: 2.1.Kennedy D. (2013) (Empirical Study of Computer Accounting Information System (CAI) Selected Census Census) This study explores the existence and applicability of automated accounting information system (CAIS) security check for preventing, monitoring and correcting safetyChecking for selected companies in Sri Lanka.An empirical check was carried out to achieve the goal by the questionnaire.From November 4 to December 10, 41 of the 118 available questionnaires were collected from different companies representing 13 companies in 20 industries.Implemented CAIS security checks.Based on the findings, a number of recommendations are made to enhance the violation of current CAIS security checks of listed companies.The findings of these studies help accountants, auditors, managers and IT users to better understand and provide their CAI to make their visions successful.2.2 Study of Kaud (2007), its name (research and assessment of electronic accounting information systems in Palestinian companies) this study aims to assess electronic accounting information systems in Palestinian shareholding companies to determine their reality in Palestine.Availability of quality specifications and availability of abilities and abilities needed to meet the needs and wishes of user and a degree in which it takes a step with technological development.The study group test consisted of 150 public division companies;The study showed that, in addition to strong correlation between these characteristics and the necessary checks between the functions used by accounting software, we also need to be in electronic accounting information mass properties are available in the system.2.3.3, and the study aimed at the monitoring test consisted of 214 companies with accounting systems.Studies also show that accounting information systems function smoothly because they connect the information from above and from below, thus helping employees of the company to achieve their goals.In addition, the use of these systems allows companies to provide accurate information to relevant government agencies.3. Research Hypothesis: H1: Exactly) does not have a statistically significant effect at a statistical significance level of α0.05 (using an accounting information system to achieve the quality of the annual reports submitted to the Jordan Income and Sales Department.include: an independent variable, which is revealed in the use of accounting information systems, while the dependent variable of data provided by the tax authorities is 5. Search scope 5. Search scope: This research aims to show the importance of using the Jordan income tax and accounting system forAnnual Sales Department Accounts, 42

53The company is trying to pay this department, which requires them to use the latest accounting system method to provide accurate information to the department. On the other hand, the research focuses on the use of the income tax and accounting system of the Department Nature of information submission. The research is of relevant interest to companies in the public sector, which may be affected by technical development methods, as well as the importance of determining income tax and the importance of sales department employees. Sample population and surveys: The population survey includes income tax and the main sales department, Tax Department on income and capital turnover accounting in the capital. Among them, more than 85% of the Amman department will issue 50 questionnaires to accounting staff. Already recovered.7.Source of data collection: The preparation of this research depends on two types of data. They are: Second-hand information in books and scientific reference materials, and previous research and preliminary data on research topics. By creating researcher-designed questionnaires, they will They were designed by researchers to bring them. Distribution is distributed to members. 8. Theoretical aspect: ​​8.1. Concept of information system: A system can be defined as "a set of associated components, which together form an entity" (al-Kurdi and Al-Abed (2002, p. 21)., Output, feedback and the final boundary of the system (Morsi, 2005, p. 13), (Idris, 2005, p. 217) Define an information system as "a group of systems with a series of elements and reaction components that collect, manage, store and distribute the information needed for the Decision-Making Process "From the researcher's perspective, an information system can be defined as" a system composed of the following system interacts with each other at the right time and place. Components and procedures, accuracy is appropriate for decision-making process in the organization and helps to achieve its goal " Accounting information system: Financial work is responsible for managing financial assets, such as feedback, inventory and other assets, organizing investment returns and shares to organize investment returns and shares. Total value. Total value. , is also responsible for asset and cash flow testing; from here we can see the importance of access to external information. The accounting and financial information system is a system that monitors the company's financial assets and provides long-term forecasting. (Al-Najjar, Fayez, 2005, p. Others define an accounting information system as: using advanced technologies or simple systems or between the two to collect, record, store and process data to provide information to decision makers with an information system. (Romney & Steinbart-201112, p. 26), (Gill, 2010) define it as a collection of parts connected to the surrounding environment and subsystems. decision makers.43

548.3. Characteristics of accounting information: In order for accounting information to achieve its intended purpose, it must have the following basic attributes (Ahmad, 2006): Applicability: For accounting information to provide the expected benefits, it must be suitable for its purposes, except that applicability Apart from the basic information requirement used to review corporate administrative policies and develop programmatic controls, the information is relevant and material, regardless of whether it is publicly disclosed or not, or affects the credibility of the decisions of users of the information: Accounting information must contain some degree of verifiability or objectivity based on sufficient evidence and must be unbiased Information processed for the executive team leads to wrong timing in the transfer of information to decision makers: Timing is an important part of successful decision making, because if decision makers do not have the right time, accounting information would not be useful or would delay the provision of information . Understanding and assimilation: The influence of accounting information in administrative decision-making depends on the extent to which the management team absorbs such information to understand, simplify and make sense without resorting to detailed data. Importance: Accounting information has a role to play, and neglecting it will create problems for it if it has important properties as an important source of information for intervention formulation and decision making. Fulfillment: Fulfillment criteria depend on the quantity and quality of information and the assimilation of accounting information by members of the management team, to meet their information needs and provide benefits beyond preparation costs. Quality of financial information: the concept of accounting information The system introduces a new model with great advantages that forced managers to change their policies in reporting accounting information to users, the quality of financial statements shows that management must communicate with shareholders to meet, understand and serve their needs in the best possible way, the concept of data quality also defines the characteristics that usable accounting information should have. These functions are designed to assist managers in setting accounting standards and to assist accountants in preparing financial statements, evaluating accounting information resulting from the application of alternative accounting methods, and distinguishing between those that require clarification and those that are not users of accounting information (Miller, 2002). 44

558.5. The importance of the quality of financial statements and the entry of quality standards of financial statements. The purpose of the decision-making approach is to generate the necessary information so that decision-making based on the purpose of accounting is useful information and useful information. This portal must identify accounting information users of different brands and determine the quality of each category of these different categories, which led to an increase in the effectiveness of accounting information in a rational decision. It allows the best decision to achieve the expected goals. This effect was achieved without cognitive science and prior decision-making experience. When the type of understanding and absorption of information about information about decision makers and the degree of acquisition of financial statements, the decision is added to the hesitation of the manufacturer. Pay attention to manufacturers, improve their level of science and practice and strengthen the degree of confidence in the quality of accounting information (Rifai, 2008, pp. 64-65). 9. Characteristics of the research sample: Table (1): Study population statistical characteristic variable rates of sample recurrence . Gender 4590% female 5 10% Total 25 years aged 5 10% years -ODS 38 76% 45 or over. 0 0 total. Diploma on qualification for practice 000 bachelor's degree 42 84% master's degree 8 16% Ph.D. 0 0 Total% Less than 5 years of experience 19 38% 5-10 years 31 62% 0% 0% study samples are male, female ratio is 10% and 76% Respondents are between their ages, and 14% of respondents are between ages, and the qualifications are 84% of the samples with a bachelor's degree, and the rest as a holder of a master's degree, is 16%. Diploma or PhD, we finally noticed that 38% of people's work experience is less than 5 years. 62% of respondents have 5-10 years of experience, and no more than 10 years of experience .45. 45.

5610. Stability Test: Using the Cronbach Alfa test, when α = 73%, the stability of the measuring instrument is a great percentage, higher than an acceptable 60%, as shown in the table (2) table (2): test of Cronbach's alpha statistics.N items analyzes data related to the study to describe the influence of accounting information system on the quality of financial statements submitted by income tax departments and sales, researchers have allocated arithmetic environment and standard deviation to describe in the table under the study samples below the respondent samples: Table (3): Arithmetic mean and a standard deviation of the sample response.The Arithmetic Section Standard Rank Average Deviation 1 Hardware and SThe hardware and software used by the accounting information system is characterized by a quick enough intake and retrievement of information.3 The processing hardware is simple and does not have to be complicated.4. The equipment used in the best possible way is made by the default objectives of the accounting information system.5 Information systems employees have a level that corresponds to their tasks.6 qualifications of employees in information systems according to the nature of the job assigned to them.7 Information systems staff enjoys high efficiency in working with available equipment.8 New employees in the information systems undergo the necessary training so that they can use existing hardware and software.9 to carry out training for the ISS staff of the new IS if necessary.10 Information System Members are eager to collect information that identifies the external environment and competitors.11 Computerized accounting information systems help decisions to better understand the information.12 Computerized accounting information systems help to make information more comparable.13 Automated accounting information systems help increase the credibility of output information.14 Computerized accounting information systems help to make the output of information more appropriate for decisions.Total high / important to note that all paragraphs were measured in high degree and that the arithmetic environment varies between (), the number of passages.(2) occupies first place with value 46

57(4.84), (13) the section is arranged at the end, the value is (3.86), the sum of the arithmetic average of all sections is (4.46), and the value is higher.12. The research assumes that the use of simple regression test results: Table (4): The use of the use of the quality of financial statements submitted by the accounting information system on the quality of the table of financial statements submitted by the accounting information system SIG.R2 Calculated F indexed F statistics of accounting information systems Null hypothesis rejection can be seen from the above table (3). The calculated value of (t) is (t) is (3.686) and the index value is (2.0096). And compare the values ​​obtained in this assumption test, obviously the calculated value is greater than the index value, so the original assumptions and alternatives are rejected, that is, "the impact of accounting has an impact on the annual quality of the accounts sent by the Jordanian income tax and sales tax. "Information system", which confirms Zero (Sig.), Because it is less than 5%. 13. Conclusion and suggestions: 13.1 . Conclusion: 1. The researchers found that the use of accounting information system affects the quality of data submitted to the income tax department in Jordan. 2. Based on the previous results, they suggested that the Jordanian income tax uses accounting information system in its activities. This is a positive reflection of the proposal: 1. Researchers suggest that the software and hardware systems and personnel used in the development Information is system coordination training. 2. Interested participation in the preparation of the accounting system and procedures that help to quickly complete the work of the department. Reference materials: Ahmed, Bassam , "The Role of an Accounting Information System in Rationalizing Palestinian Corporate Administrative Decision-Making: An Empirical Investigation of Limited Contribution to a Gaza Strip Private Enterprise", Unpublished Master's Thesis, University of Islam, Gaza (2006). Al-Kurdi, Manal, Al-Abed, Jalal, Introduction in Management Information System, Alexander, University Building, (2002) Al-Najjar, Fayez, Management Information, Amman, Hammed Publishing House, (2005) Gel, Edmond, Effectiveness Study From the Perspective of Management Studies Accounting Information System of Iraqi Civil Commercial Bank, unpublished master's dissertation, Jordan Central University, (2010).Gunawardan Kennedy D. Sri Lanka's Empirical Investigation of Computerized Accounting Information System (CAIS) Security, April 2013.Idris, Thabet and Morsi, Jamal, Contemporary Marketing, Alexander, University Building, ( 2005).47

58ISMAIL, NOOR and MALCOLM KING, influenced the harmonization of accounting information systems of small and medium-sized Malaysian small manufacturing enterprises. , Adnan Mohammed, A Study and Evaluation of Electronic Accounting Information Systems for Palestinian Companies, Unpublished Masters Thesis, Islamic University, Gaza (2007), Miller, P. Accounting, April, Morsi, Nabil, Modern Information Technology, Alexander, New University House Publishers , (2005) Romney, Marshall B and Paul J. Steinbart, Accounting Information Systems, Prentice Hall Business Publishing, 2012, 12 TheDition, P The Dition, P, P

59Financial resources as a factor in mango value chain innovation in Meilu County, Kenya, Isaiah Gitonga Imaita School of Industry and Commerce. The study by the University of Kenya uses a descriptive research design. The study was conducted in Meiru County. The study area was limited to the lower part of Meiru County, where the climatic conditions are suitable for mango production. In this research, you use the probability sampling method to select the research object. Among 13,574 farmers, traders and exporters, 447 farmers, 12 traders and 2 exporters were randomly selected for interviews. Second-hand data used in the study were collected from the Office of the Ministry of Agriculture, and the main data were collected from respondents using a structured questionnaire containing open and closed questions. In order to ensure effectiveness and reliability, the researchers conducted a prediction test and supervised the collection of questionnaire data. In this research, qualitative and quantitative data are used for analysis. Use the description and explanation of the technical analysis of quantitative data from the site. The descriptive technology used is the average value and frequency, and the regression and correlation technology used is to establish the relationship between the variables in the research and inference. Use the frequency table and the graph to display of survey results. The survey showed that there is a financial constraint due to low income due to falling price of mangoes and lack of financial support to the growers. The survey also revealed that although most of the growers and traders know the new innovation, they have not adopted these innovations due to lack of financial resources. Card Results show that financial resources are significantly related to innovation in the mango value chain, and the value of AT (P <0.001) proves this. The researchers concluded that with the steady growth and development of mango production of Mango District, the Kenyan mango supply chain in a broad perspective, especially in the use of the new innovation. However, the government will implement a strategy to insure farmers to obtain rewards for agricultural products and financial support to financial institutions; entrepreneurship training for growers should also be implemented.Key words: Value chain, finance, agriculture, mango, adoption and introduction of innovations have slowed down in agricultural growth in recent years. This affects the country's fruit production, and the country's overall economy is also declining (World bank, 2007).The Kenyan government has formulated and proposed an agricultural revitalization strategy to increase the growth rate of the department and reduce unemployment and poverty. This agricultural revitalization strategy aims to achieve the country's Millennium Development Goals to reduce poverty (Bureau of Horticultural Crop Development , 2008). The agricultural department is an important participant in the economy of Kenya. It contributes to the GDP (GDP) of about 26%, and contributed 27% through contact with 49 countries.

60Production, distribution and service sectors. Agriculture provides livelihood for about 70% of the population. The most important food crops grown in Kenya are maize, wheat, sorghum, millet, cassava, Irish and sweet potatoes, bananas, mangoes and other fruits and vegetables (HCDA, 2008). The Kenyan government has drawn up and unveiled a strategy to breathe new life into agriculture, with the aim of increasing the pace of growth in the sector and reducing unemployment and poverty. This revitalized agricultural strategy aims to achieve the country's Millennium Development Goal of poverty reduction (HCDA, 2008). Despite the strategies, the agricultural sector continues to face major challenges affecting the value chain, mainly due to low productivity, poor land use, lack of markets and value addition. Improved processes at all stages of the value chain from farm to consumer will make an important contribution to efficient and effective operations and increase profitability at small production levels, while ensuring quality and safe mango and Safe Mango and Safe Mango Mango products are exchanged to Kenyan consumers at reasonable prices. According to the Republic of Kenya (2009), value chain analysis can improve the innovation process by identifying the contributions of each player to maximize synergy and complementarity among players. Problem Definition Manganese production in Kenya is not extensive and currently processes only a negligible part of the total production. There is only one relatively large mango shipping company in the coastal province for local produce. Other local juice and jam producers import mangoes in concentrate form mainly from Mauritius, Egypt and South Africa. In principle, it is possible to increase transshipment of local products. However, domestic production is of low quality. A percentage of the mangoes produced in Kenya are indigenous varieties. In this regard, new innovations are needed in the mango supply chain to improve production and processing (FAO, 2008). Mango in Meru district has been restored for more than fifty years. In each Mangoogst season, 39% of mangoes are lost due to rotting (ABD/Danida Research Report, 2010). Innovations to prevent this exist in the country and abroad (Owino, 2009). A study by Nchinda and Mendi in Cameroon showed that gender, initial capital and level of education influence acceptance. Other studies conducted by Mussi et al (2001) in Tanzania, Getahun et al (2000) in Ethiopia and Abd El-Razek (2002) found that factors such as financial resources and training influence technology acceptance. The researcher's observations suggest that no research has been carried out in the Kenyan context, particularly among mango farmers, to try to identify the factors influencing technology adoption in the mango chain of origin. Purpose of the study: To determine whether financial resources influence innovation in the Mangowaard chain in Meru district. Hypothesis H0: Financial resources are not related to innovation, H1: Financial resources are related to innovation. In the review of the relevant literature, the financial resources of the shipper usually come from the sale of mangoes in the market. Income is the most important indicator of the peasant's economic status. However, it is difficult to collect reliable data on farmers' income. This is one reason why fewer studies have attempted to relate income to farmers' adoption behavior (Shahin, 2004). However, various studies have investigated the relationship between these two variables and found that income and adoption of agricultural innovations are positive. 50

61Abd El-Razek (2002) for the application of wheat harvesting techniques in Iraq, Mussei et al. (2001) for improved wheat in Tanzania and Getahun et al. (2000) for improved maize cultivation in Ethiopia, Tanzania Fertilizer use, Negatu et al. (2000) improved wheat, Lemma and Trivedi in Ethiopia. (2012) using improved dairy farming in Ethiopia and Ayuk (2012) using hedgerows in Burkina Faso reported a significant positive relationship between the two variables. On the other hand, few studies reported no association between these two variables. Examples of this research are Alsakran (2001), El-Gannam (2000), Madhukar and Ram (2003) and Shahin et al. (2004). According to Shahin (2004), farmers who have access to credit can ease their financial constraints to purchase raw materials. Access to credit is expected to increase the likelihood of technology adoption. Mussei et al. (2001) found in Tanzania that all non-adoptive adoptive parents (95%) had difficulty accessing credit. Bulale (2000) finds that credit effects, measured by household loans, are specific to inputs in plant production (mainly fertilizers) and therefore do not significantly affect the adoption of all studied milk production technologies. However, in Kiruhura District, Rwanda, 55 percent of farmers surveyed cited access to credit as one of the main factors limiting their income (Nsabimana and Masabo1, 2005). Odoemenem and Obinne (2010) found in Nigeria that farmers with access to credit adopted more innovations than those without credit. Credit is provided to facilitate the purchase of inputs and improve management practices. The above research shows that access to capital is crucial for innovation adoption. Methodology This research was guided by the methodology used by Nchinda and Mendi (2008) when they investigated the adoption of yogurt technology in the Western Highlands of Cameroon. Research design This study is based on a participatory action for pre-testing the questionnaire. A zero measurement has been performed. The study area includes the former Meru Central District and Meru North District, now known as Meru District. The district is located on the eastern side of Kenya, with a mountain peak running through the southwestern border of the district. It is bordered by Laikipia Province to the northeast, Nyeri and Kiriniaga Provinces to the west, Tharaka Nithi Province to the south and Isiolo Province to the north. Characteristics of Participants (Respondents) The study focused on seven sub-regions with high mango production as shown in Table 1. Table: 1 Study Area (Research Data, 2010) Meru District Study Zone Mango area per hectare. Mt (2010) Imenti North 275 2, Meru Central, ,347 Imenti South 73 1, Igembe South 278 3, ,023 Igembe North ,176 Tigania West ,074 Tigania East Total 2,123 22, ,442 Source MOA, 2010 farmer 51

62The research area is limited to the lower part of the county, where the climatic conditions are useful for the production of the study, traders and exporters in Meira. Precords to be estimated at 13.442, the merchant is 120 (Moa survey, 2000). The target group of research is 13,574 traders, farmers and exporters. The population of farmers in the province is estimated at 13.454. The population is large (more than 10,000), the following formulas are used to calculate volumeFarmer sample. [] Samples 447 Mango boots are formulated. The target group is not uniform, the use of a random sample technology for obtaining the size of the merchants or classes to obtain representative samples.The mentioned 3,544 population, 10% of the retailers, so that each project in the population has the same possibility. It generates samples of 461 respondents, and their research seeks information. The summary of the sample is summarized.Sample (N) Traders Exporters Exporters Total 13, and then send the questionnaires. The questionnaires for 447 farmers, 12 traders and 2 of the questionnaires were returned 296, of which 283 were arrived from farmers, 12 businessmenand exporter. Factory information and coordination variables (mainly information on the factors affect the questionnaires is collected. Stoppercarifications with open and closed issues are the main data collection of the respondents. Before responding management, the questionnaire in advancetests to ensure efficiency and reliability. Use the coding of quantitative data obtained from the field and analyze the technology of descriptions and conclusion, descriptive technology is applied to the trend of the research. Conclusion (such as regression)To determine the relationship between variables and research conclusions. Head of Logit analysis is identified by the financial resources. The regression is used to determine the decisive factor by putting data on the probability curve (2008) revealed the Logit Modelwho used the same method to study factors that affect the use of camera milk technology. The model is performed by converting innovative variables to binary (1 = innovation, 0 = .logit to 52

63It is desirable because it is not affected by other factors such as serial autocoreal and therefore better represents predictions.Innovation (i) is a dependent variable, and financial resources (x1) are an independent variable.Variables are measured in terms of stacking or disagreement of subjects with an indicator of the variable, with value 1 for stacking and 0 for disagreement.The analysis is as follows: ... eqn 1.2 where y = dependent variable (Mongo adaptation of technology - farmer da/no) XI S = independent variable (financial resources) α = constant βj = assessment of the parameter corresponding to xj S. E = index (index (Constanta = 2.71) Results in terms of financial resources, the study found that 7.4% of the breeders had a net income of less than 10,000 KSH per hectare per year, while 41.3% of the breeders had a net income between 10 001 kSH and20,000.Most (51.3%) growers earn more than 20,000 kSh per year.The study found that the higher the net income (over 20,000 SH per morning a year), the higher the acceptance rate (59%).The lower the net income per hectare per year (10.001-20,000 kes), the lower the acceptance rate (24%).However, 43% of the growers did not accept innovation and 57% is.This is substantiated by other results showing that breeders do not have easy access to formal or informal loans and that alternative income they receive has not been invested in innovation in the chain of mango.Results for merchants/exporters showed that 23.1% of retailers/exporters had a net income of 10,000 kSh per year.While the same share of retailers/exporters received net income of 10.001 KSH and 20,000 KSH.Most merchants/exporters (53.8%) earn more than 20,000 kSH per year.The higher the net income (more than 20,000 kSH), the higher the adoption rate (71%).The lower the net income (10 001-20 000 KSH), the lower the adoption rate (33.3%).The study also shows that 62% of merchants/exporters adopted innovation, while 38% of merchants/exporters have adopted any innovation.Comparison of breeders and merchants/exporters shows that the higher the net income, the higher the adoption and the other way around.Adoption is high among merchants/exporters (62%) compared to 38% among growers.Therefore, it can be concluded that financial resources have a significant impact on innovation adoption.The inferential analysis of the study conducted a logistical regression analysis to determine the relationship between independent and dependent variables.The aim is to show the relationship between financial resources, entrepreneurial skills and acquisition of innovation in the chain of mango values.Nchinda and Mendi (2008) used the same approach.This study conducted by Nchinda and Mendi (2008) was rigorously examined in literature to methodologically run our study.Table 3 shows the Summary of the Logit Model.Table 3: Logit Model model-2 log like Cox & Snell R Squared Nagelkerke R Squared 53

64-2 * Log probability () in the model summary and Logit -Model (model 1) is used to compare nested models, and the value of Cox and Snella and Nagelker R-square are 086 and the study provided two measures of the R-squareswhich showed low compliance in the regression model.That is, the Logit model has a low coefficient of determination, and an independent variable causes negligible 6.5% or 8.6% change in the adoption of technology.These percentages of praise are caused by other factors that are not in the logit model.The 2 * log value is determined in the model 2.The values of the Cox and Snella and Nagelkerkea are also.Two R-square values illustrate a highly fit logit model.The Logit model shows that 80.7% of changes in the adoption of innovation caused by changes in the independent variable.As shown in the table below, creating financial resources Table 4: Logit model coefficients Model 1: Gerelers Model 2: Dealer / Exporter B S.E.E.WALD DF SIG.EXP (B) Financial resources Constant financial sources E + 08 constantE + 18 a.Variable (s) entered in step 1: Financial resources from the top table, Logit model (model 1) becomes: logit (s) = I / (1-I) = (FIN) Increase factor in accepting innovation.Financial resources have a significant positive effect on innovation.This means that the breeders with high financial resources will be more innovative.The second logit model (model 2) shows: logit = I / (1-and) = (VIN) LOGIT model 2 shows that, holding other factors constant, financial resources increase the adoption of innovation as a population parameter, as indicated byP-values.For traders / exporters, these factors do not affect independently on innovation to a certain extent.Hi-square Test Hi-Square Test Used to determine if the probability of an association (or relationship) between independent and dependent variables in the sample reflects the right connection between these variables in the population.Table 5. Hi-square Innovation and Liberty (DF) degrees ASYMP Independent variables.SIG. (Double-sided) Model Financial Pearson Chi-square A means the linear probability ratio for each linear association model ratio for each model of linear association financial pearson Hi-square 8,580e 8,580e

652 Linear ratio of the likelihood of resources in the breeder model 1, financial resources are associated with innovation in the mango value chain.This indicates the value of the hi-quality at (p <0.001).There is a linear attitude towards linear, as the value of AT (P <0.001) shows.Therefore, the zero hypothesis is discarded and the alternative hypothesis is accepted.From the perspective of the merchant/exporter, (Model 2) shows that financial resources are not hi-quality associated with innovation in the Man's Value Chain.This is indicated by the chiquadar with the value of AT (P = 0.199).p> 0.05.As the value of AT (P = 0.067) shows, there is no linear relationship between two variables.Discussion results showed that 44% of the breeders accepted the innovation and 57% did not.62% of merchants/exporters adopted innovations, while 38% of merchants/exporters have adopted any innovation.Comparison of breeders and merchants/exporters shows that the higher the net income, the higher the adoption and the other way around.Adoption is high among merchants/exporters (62%) compared to 44% among growers.Therefore, it can be concluded that financial resources have a significant impact on innovation adoption.According to Shahin (2004), farmers who have an access to a loan can alleviate their financial limitations for the purchase of raw materials.Credit access is expected to increase the likelihood of technology adoption.The findings of this study are in line with those of Abd El-Razek (2002) in Iraq, Mussi and others (2001) in Tanzania, Getahun and others (2000) in Ethiopia and Ayuk (2012) in Burkina Faso.The relationship between the two variables has shown that the income is positively related to the adoption of agricultural innovations.Conclusions seem to have financial resources a positive and significant effect on innovation.Low revenues lead to financial difficulties due to low manga prices and lack of a variety of markets.Manga growers in Mero District also do not have financial support from financial institutions.Low prices of manga products are the reason why farmers turn to other activities that bring income, such as growing milk and other alternative jobs.Local financial institutions should consciously reach rural areas to educate growers and traders/exporters on investment investment and financing.Thank you thank you to the almighty God for giving me a healthy body and a learning opportunity.This should not be taken for granted.Secondly, I would heartily thank my mentor Dr. C. Ombuki, etc. D. Mabogi has always been fast with advice.Their insightful comments have greatly helped to design this article.However, all the shortcomings in this paper are mine.I also express my gratitude to MT.Administrative support of the University of Kenya.Also worth mentioning are men and women who helped type, edit and print this document.I thank you all.In the end, recognition to my family who gave me spiritual, material, financial support and patience.Reference: Abd El-Razek, A. (2002).Knowledge of farmers on environmental pollution fertilizers and pesticides and its relationship with many variables in the province of Babylonia, Iraq) Abd/Danida.(2010).Report on the number of mango in the Eastern Province and Basic Research.Adesina, AA and Baidu-Foron, J. (1995).Farmer's perceptions and adoption 55

66New Agricultural Technology: Burkina Faso and Evidence from Guinea, Africa.-Arab.Burrey School of Agriculture: Ayuk, E.T.(2012).Managing Agricultural Trade Technology: The Case of the Central Plateau in the Central Plateau in the Central Plateau.In a Hybrid Agricultural System ( 2000) Arsi Highland of Ethiopia: assessment of seed and fertilizer use, and merit in small maize of Sidama and North Omazon, Ethiopia.Centar (2008). Hortriculure Marketing News.Nairobi: USAID.Columbia, Missor, C., H.B., Smit, A.B., Roelofs, P.F.M.M., Poelman, A.A.M.(2004), starting point of professionalism "integrated and entrepreneur integrated and biology" (exploring the comprehensiveness of the Netherlands and the spirit of entrepreneurship of organic farmers, including English summary).Wageningen University and Research Center.Lemmafita1 and M.M.M.M.M.M.Trivedi (2012).Ethiopian ADA's Agricultural Agricultural Practices in ADA, ADA, Ethiopia.Wudpecker Agricultural Research Journal Volume 1 (6), pp, nchinda, v in July.P. and Mendi, S.D. (2008).Factors Influencing Yogurt Technology Adoption of Western Highlands Agro-Ecological Zone of Cameroon.Madhukar, C.I Ram, C.Year 2003, Mawanga J., Mawangi, W., Verkuijl, Mngi, R.I Langa, A.(2001) .Maize and Wheat Improvement Center (CIMMTY) and United Republic of Tanzania.Essence2005).Factors Influencing Agricultural Technology of Rwanda Kilura Region.Evaluation Affecting Factors to Improve Production of Nigerian Farmers for Cereal Crops.(Mangifera indica L.) Fruits Grow Under Deficiency water. Ensure the quality and safety of agricultural food: S. S. Kanlayanrat et al. Horticulture. Provincial Menoufia in Egypt.

67Educational results YSKAK A. NABI, YSKAK A. NABI Academy of Educational Sciences, Almaty, Kazakhstan Summary has been found marketing approach that provides consumers to orientation to manage the task resolution submission.On the basis of EFQM, a simplified model of quality ensuring a higher education quality provision system was developed.The reasons and factors that lead to a transition from a qualifying approach to an approach based on competencies in vocational education and training are revealed.The model of educational outcomes was developed by using a competencies' mapping approach.The possibility of using the "postgraduate education" category is shown as measures to achieve educational outcomes in marketing approach.Keywords: graduate education, training outcomes, marketing methods.Introduction International Standardization Organization (ISO) defines quality as the sum of the properties and quality of the product or services that allow them to meet the conditioned or assumed needs.As a supplier, each organization has five groups of interested parties.Quality management is to find compromises between all these interested parties.Based on the study of the Literature on Strategic Marketing (Fakhruutdinov R.A., 2000, Shmelev N.A., Wahanov a.s., Danchenok L.A., 2004, etc.), we have discovered that marketing approach ensures the management of the consumer task submission.The priority when choosing marketing standards is to improve the quality of the objects according to consumer needs, consumer resources savings at the expense of product improvement of product quality, etc. Of course, the word "product" is not.It is acceptable for educational activities, because in educational institutions there are no "preparation" but the formation of students, so this educational activity will be a business process.In the modern phase, in order to respond to the system's integration needs in all aspects of business process management, a new concept of control controls has emerged: "Control gives the basis for methods and tools for support (including" computer ") the most important management of function: planning, control, controlaccounting and analysis, and also an assessment of the adoption of management solutions ”(Karminskiy A.M., Olenev M.I., Moving A.H., Falko S.H., 1998). Combining the above, simplified quality management model in higher education can be displayed by diagram (Figure 1). Feedback.Operation Operation Output Figure 1. Simplified quality Insurance Insurance System Model of Higher Education Insurance System based on EFQM 57

68The application of marketing in education quality assurance will facilitate the solution of the following tasks: identify the needs of graduates of such educational institutions With regard to quality: Determining market demand for products: Determining product quality requirements Contract analysis. We accept the displayed parameters as input data for a detailed quality assurance model. This article is the parameter to run this model. We know that the qualifications as part of the outcome, the qualification requirements for graduates of higher education institutions, in the qualification (skill) characteristics of graduates, which were approved by the competent authority in the field of education (ministry), were approved as a guidance tool. In the dictionary of terms, qualifications are referred to as an individual's preparation for professional activity, the knowledge, skills and abilities that an employee possesses to perform a specific job (Vocational education. Dictionary. 1997), as a sum of employee qualities that describe their performance on a specific job. The amount of professional knowledge and work skills that must be acquired during work activities at the workplace (Shatalova N.I., 2006). The qualification confirms that the student is ready to perform professional tasks and integrate acquired knowledge in accordance with the requirements of usual educational standards. Since the qualifications are confirmed by the State Examination Committee, established at universities, they are confirmed and confirmed (approved) in the field of education. This leads to a situation where graduates of educational institutions study in the conditions of real production. This model of professional quality assessment is called results verification, but one method can be called qualification. In the qualification method, vocational education programs are presented together with the objects (subjects) of work that meet their characteristics. In doing so, the knowledge and skills necessary for a person's lifelong activities are not formed. However, one should take into account the fact that in the field of European education there has been a rapid shift from input control to monitoring and output control of the educational process. A new educational paradigm based on an education planning approach in which one of the main structural elements of higher education is the outcome of education. If previously the indicators of the effectiveness of educational work in higher education were the planning and implementation of the educational process (education, work on educational methods, etc.), now according to this method it is necessary to measure the results of education: in knowledge, abilities and skills student. Consider formal and informal forms of education and self-education. What are the reasons (reasons and factors) for the qualification method of vocational education up to competence 1, and what is needed for the transition from a symbolic qualification to competence 1. By analyzing the literature, the following reasons and factors can be identified: 1. Changes in working conditions: New conditions in the field of work affect educational goals and preparation for higher education. Just rounding off the content of the educational program and increasing the workload of students is not a realistic solution. Therefore, prioritizing those subjects that improve students' intellectual abilities to be able to respond rationally to technological, economic and cultural changes and diversity will enable the acquisition of qualities such as initiative, enterprise and adaptability, enabling them to be able to work with confidence in modern production (Higher Education Reform and Development, 1995).58

692. The increase in the number of knowledge and the flow of information in production and life is growing. At the end of the obtained professional qualifications, because of the qualifications, new requirements were obtained for new graduates. During this period, the priority is intelligence, communication, reflection, self-determination and the moral beginning of the organization of a system that successfully organizes a wide range of society, economy and cultural environment. The ability of the personality must be prepared for the professional field of life. From the perspective of teaching, qualifications are not enough to predict of higher education results.3. Uncertainty caused by economic changes.B. Bergman wrote: In the new era, there is a complicated problem with the development of human resources. At that time, the world of work has achieved great flexibility. The traditional original competition has become the background, and there are new demands on the agenda. automation and communication (equal globalization) will lead to uncertainty. The identification of stable occupations is lost, occupations like short-term ability plans. Working hours (instability) are the future models of work. In this case, the ability to learn and the willingness to learn will be the most appropriate (B. Bergman, 1999).4. Employment. Currently, the Euro Union is usually known as part of its personality: knowledge, abilities, skills and sustainable ability is the ability to challenge time and responsibility. By forming these qualities, the system of professionals in vocational education will prepare for the labor market. European mistakes have also confirmed this . Responsible for higher education in life: the labor market explains more about higher qualifications and ability levels. Therefore, higher education must use leading knowledge, skills and abilities to arm students with career skills. EssenceEmployment mediation will enable a person to take full advantage of the changing opportunities of the labor market (Conference on the Bulletin of the European Minister responsible for Higher Education, 2009).5. Requirements for stakeholders.Regarding the above content, employers will require employees, not in the form of knowledge, skills and abilities, but in terms of activities. For example, in education, the concepts of knowledge, abilities and skills are set in education. Therefore, moving to try bringing education to colleges and universities to meet the needs of the labor market. According to the goal of the Bologna process, the qualified method of vocational education is transferred to the ability-oriented method, and a comparison and comparable system of higher education should be established. In this description of the system, level, research results, abilities and profiles. In this way, the educational paradigm will occupy the main ability as the main competitiveness for changing people with people-oriented people. This paradigm assumes that stress is transferred from the direction of training (education plan, student academic progress) on ability and method. When there are problems, the first plan, professional and personal wishes and work of students. This is the standard for the results of the results. From education. In this case, the quality assurance mechanism will become a fundamental part of the "result" of a similar educational management system.59

70The literature can be found by the definitions of vocational (professionally directed), general (critical, fundamental, general, interdisciplinary, methodological, approachable, frivolous, main, etc.), academic and other competencies.Professional qualification is a willingness and ability to act purposefully according to the requirements of the case, methodical and independent solution of tasks and problems and evaluate the results of its own activities (Rahmevelehrplan Für Den Ausbildungsberuf // Berufskratfahrer, 2000).In this regard, vocational competence covers qualifications and part of the total competence required for each activity.In addition, it is necessary to understand that overall competences include affordable (professional, metal and other) competencies that determine the systematic socio-bedroom characteristics of students in the form that will facilitate learning in educational institutions.Based on the output parameters of the previously mentioned quality management model, one may imagine a display in Figure 2. The qualifications of vocational competencies of general competences educational outcomes of Figure 2. The conclusions of the educational outcome of the competence of competences of competences and qualifications relate to educational goals and make the active core of the standards and normsqualities of education.With this in mind, educational outcomes are listed as a confirmation that a student who acquires qualification or has completed the subject or his components should know, understand and be able to conduct education as a graduate of the educational institution.Education in the marketing approach can be identified as an indicator for measuring educational outcomes based on stakeholder requirements.Literature: Fakhruutdinov r.a.Strategic marketing: textbook.- M.: Business School "Intel-Sintez", Pages (Russian) Police N.A., Waganov a.s., Danchenok L.A.Strategic marketing: textbook.- M.: Moscow Institute for Finance and Industry, Page (Russian) Karminskiy M., Olenev M.I., Moving A.G., Falko SG control of operations.Set up methodological and practical foundations of control in institutions.-m., Finance and statistics, pp (Russian) vocational education.dictionary.Key terms, terminology, related vocabulary.- Publisher.November 1997 (Russian) Shatalov N.I.Qualification // Sociology of Labor.Explaining the Dictionary of theoretical Application / Responsible Editor W.A.Yadov.SPB.: Science, 2006, 107 pages (Russian) reform and development of higher education: UNESCO program document, (Russian) Verufliche Competenzentzentwicklung, Berlin.99 December (Dutch) Communications of Council of European Ministers Responsible for Higher Education, Leven / Luven-La-Nev, April 2009 (Russian) Rahmenlehrplan Für Den Ausbildungsberuf Berufskratfahrer / Berufskratfahrerin.B1B, 2000. (Encyclopedia Pest).(Dutch 60

71Regional differences between southern and northern Italy Marta Grycova, Eng. University of Life Sciences in Prague, Czech Republic as a percentage of the EU-27 average. It examines the development of regional unemployment rates, focusing on the recent period of financial and economic crisis, and compares it with the development of selected regional aggregates. This article attempts to answer questions about regional unemployment relative to GDP per capita, the number of violent crimes per capita, the share of employment in high-tech industries representing investment, the share of employment in knowledge-intensive services representing human capital, and the number of patents reported to the European Patent Office as a proxy variable for innovation. This paper uses a quantitative research approach, using secondary data from a database. Data sets are analyzed and recommendations are formulated using a comparative and synthetic approach. Use of the article. It is based on field research, economic policy, geoeconomics and management. The labor market in the Mezzogiorno region is more rigid than in the northern region, and its long-term unemployment rate is now close to that of the Mezzogiorno region, since the assumptions about the economic crisis regarding the relationship between the selected variables are proven for most of the audited regions, but with low statistical significance gender. The highest -beta parameter was calculated for Sicily. Thus, there are investments in high-tech sectors and knowledge - Keywords: North-South divide, unemployment rate, regional GDP, employment in high-tech industries and knowledge-intensive services, patent profile: long-standing questions of Meridionale. of the Middle Ages, but the presence of two Italys is on the horizon. (Malanima, 2009) During the Renaissance, southern Italy was one of the poorest regions in Europe. (Reis, 2000) In 1860, the GDP of northern Italy was twice that of the south. During the First and Second World Wars, the gap between the industrial triangle of the Northwest and the largely rural South widened even more. The gap widened further, and only after the Second World War did the economy of the South grow significantly more, while the economy of the North grew at a higher rate. The apparent improvement since the 1990s is mainly due to EU institutional schemes and better enforcement. Only around 2000 did some areas in the south, namely Abruzzi and Molise, move a little closer to the north. The convergence process in the regions of Sardinia and Basilicata was also successful. (Cohen and Federico, 2001) This article therefore focuses on the poor parts of the Mezzogiorno: Sicily, Calabria, Puglia and Campania, compared to the two northern regions: Piedmont and Lombardy, where GDP per capita is 75% below the EU average. 61

72The OECD identifies some key determinants of regional growth, namely the provision of infrastructure, investment in human capital, innovation and research and development, and comprehensive regional policies. Infrastructure alone is not enough to trigger economic growth, only an adequate level of human capital and innovative activity is sufficient. Numerous articles highlight the key roles of infrastructure, education and human capital. (Fabiani and Pellegrini, 1997 or Tondl, 1999) Investing in research also has a positive effect on the creation of patents. Interregional effects (transfer of growth to neighboring regions) are a very important factor in stimulating regional growth. (OECD, 2009) The first steps back were largely driven by protectionist policies. ) total factor productivity (TFP). ) regional investment, the percentage of employment in knowledge-intensive service industries as a proxy for the region's human capital, and the number of patents filed with the European Patent Office as a proxy for regional innovation levels. The purpose of this paper is to formulate possible hypotheses about their relationship and to propose possible regional policy recommendations based on the regression results. This paper uses a quantitative research approach, using secondary data from the Istat and Eurostat databases ranging from 1995 to 2009, and using the correlational comparison method for analysis. However, the scope of this paper does not allow demonstration of correlation or regression results. Table 1 summarizes the assumptions about the relationships between the variables in the studied literature. Table 1: Hypotheses for the relationship between selected variables and unemployment Proxy expected relationship with unemployment GDP/Number of violent crimes per capita Positive/Negative % Employment of total investment in high-tech industries Negative Employment % Employment in knowledge-intensive services Human capital Negative Employment capital Number of applications of patents registered at the European Patent Office (EPO) per million people Innovation Negative linear regression models were used to attempt to justify these assumptions using ordinary least squares. (Hansen, 2000) Endogenous variable y is the unemployment rate, and exogenous variable X is GDP per capita, number of violent crimes per capita, share of employment in high-tech industry to total employment, share of high-tech industry employment to total number of employees in service activities with intensive knowledge and number of patent applications and number of patent applications and number of patent applications and number of patent applications and number of patent applications and number of patent applications and number of patent applications number of patent applications number of patent applications number of patent applications number of patent applications European Patent Office (EPO) ) number of registrations in millions, i.e. for each model. Choose another variable instead of GDP per capita because regions differ in area. 62

73The results of the regression analysis with the unemployment rate as an explanatory variable and GDP per capita as an explanatory variable are only for the assumption of Sicily. Figure #1: Regression line of unemployment rate against GDP per capita, a siC -gdp/capita sic 20 unemployment rate cala gdp/capita cala uni -work rate pug gdp/capita pug e -work cam -gdp/capita cam navelwerk lom gdp /capita lom gdp/capita lomUNEMPERANTE PIE -GDP/CAPITA PIESsource: Data from the Istat database, the results of the regression analysis calculated by GiveWin show that there is a fairly negative correlation between the unemployment rate and the number of violent crimes per capita (except for Lombardy, where the relationship is a small positive correlation, but the model was not statistically significant, neither was the t-test) The most negative correlations were found in Calabria and Sicily. This can be explained by the crime rate among the unemployed in those areas, so the higher the crime rate, the lower the unemployment rate. The main test is statistically significant only for Calabria, Sicily and Piedmont. Models for the rest of the region are irrelevant. Chart #2 shows a simple relationship between these two variables. As suggested, the line has a negative slope in all cases. 63

74Figure 2: The return line between the unemployment rate and the number of violent crimes of each resident, the unemploymentist-violation/10000inhab cake 6 unemployment Lom Vircrimes/10000000000000000000000000 000000000000000000 0000 000000000000000000000000000000000000000000000 000000000000000000000000000000000000000000 00000 came to the state 00000000000000000000000000000000000000000000000000000000 00000000000000000 Small Small Source S 0000000000000000000000000000000000 0000000000000000000000000000 Source: From ISSTAT database calculate calculation. Nun Nun 3 illustrates the negative association between the unemployment rate between the high-liquid field and the percentage of employment ratio) (except Sicily). Onze assumes that a high high person with a high exchange rate input is low (so the unemployment rate of high technology high (capital) is due to these , because it is due to these due to these More investment in industry, due to variable capital investment in the regional economy. The results of the return analysis are only cases of satisfactory results of Piemonte, Lombardy and Sicily. In the case of Sicily, the highest parameter-Beta believes that the percentage of high-tech and high-tech employment increased by 1 percentage point in Sicily, which is an incredible 13 percentage points.64

75Graph no. 3: Regression line between the unemployment rate and the percentage of high-tech employment in relation to the total employment in the total employment, the unemployment rate in the high-tech employment pie 6 unemployment rate LOM percent break high-tech employment number LOM employment cam cam cam cam cam Hightech Pug% Employment Mops Mops Unemployment CALA% or Hightech using CALA Unemployment rate Hightech's sictch using SIC Source: Data from ISTAT and Eurostat databases Calculated from the point of view between the total employment rate of knowledge Intensive care knowledge as human capital) and unemployment percentage, line through data points in all controlled areas has a negative slope (Chapter 4). The linear regression model using the OLS method also showed a negative relationship, and all had a statistically significant t-test except for Calabria. In the case of Sicily (Campania, Puglia and Piedmont), the largest negative correlation is where the Beta parameter is located, i.e. the percentage of employment in knowledge-intensive services rises by 1 percentage point and then falls. The unemployment rate is around 1.54 percent. 65

76Figure 4: Regression line between unemployment rate and employment in knowledge-intensive services as a percentage of total employment, 10.0 Unemployment rate Pie %total knowledge-intensive services Pie 6 Unemployment rate Lom %total knowledge-intensive services Lom Unemployment rate Cam %total knowledge- Intens Services Cam Unemployment rate Pug %total Knowledge-Intens Services Pug unemployment rate %total Knowledge-Intens Services Pug unemployment rate %total Knowledge-Intens Services Cala unemployment rate Sic %total Knowledge-Intens Services Sic Source: from ISTAT and based on data from In the Eurostat database, GiveWin calculates the number of patents filed with the European Patent Office (EPO) per million employees, which is considered a measure of innovation activity in the region. In Exhibit 5 below, the line showing the relationship between unemployment and patents per million workers has a negative slope (except for Sicily). This means that the more patents (more innovative activities), the lower the unemployment rate. In the case of our simple linear regression model (using the OLS method), the results show the same relationship. The model tests are highly statistically significant for almost all regions except Calabria and Sicily (Sicily is the only region with a positive relationship). The largest beta parameter for Campania is equal to

77Figure 5: Regression line 10.0 between unemployment rate and EPO patent applications per million population per million workers Unemployment rate Pug Cala Patents per million employees Cal Unemployment rate Sic Patents per million employees Sic Source: data from ISTAT and Eurostat database, GiveWin calculation However, processed linear regression analysis confirmed our theoretical hypothesis and its explanatory power. The decrease is only partially due to unsatisfactory testing of the assumptions of the OLS method. The data set is also very short. The correlation coefficients for the variables in Table 2 show similar results (only the fourth column contains the real GDP growth variable). Table 2: Correlation coefficients for selected pairs of variables, UnemR/ %HighTechE UnemR/ %KnowSerE UnemR/ Patents per mil UnemR/ RealGDPgr inhab Piemonte -0, ,9309-0, ,24163 Lombardy -0, , , , 76182 Campagni Sub- 0 , , , , Puglia -0, , , , Calabria 0, , , , Sicily -0, , , , Source: Data from ISTAT and Eurostat databases, own calculations on inequality between north and south in Italy, mainly for justification theoretical assumptions about regional labor markets and regional economic aggregates of the economy. The basic incomplete linear regression analysis included in this paper only partially confirms our theoretical assumptions. However, the statistical tests are not satisfactory. Therefore, further research is needed to properly assess the labor market in the observed regions and the actual causality and relationship between the variables used. 67

78Sicily has the highest beta parameter in the linear regression model of the relationship between unemployment and employment in the high-tech sector and employment in the knowledge-intensive sector. Table 5 below summarizes and summarizes the results. Table 3: Assumptions and results on the relationship between the selected variables and the unemployment rate Substitutes for the assumed relationship Results (not all tests of the unemployment rate were statistically significant) No. Violent crime per capita Positive/Negative Negative (Upper Sicily, Calabria) Total capital Campania, Puglia, Piedmont) Number of employment Number of patent applications registered with the European Patent Office (EPO) per million workers is negative for innovation (highest in Campania) Therefore investments in high-tech sectors and knowledge-intensive services are likely to have the largest reductions in unemployment in relatively poorer regions Impact. Human capital and investments are there as general variables that can be key determinants of unemployment and material. Literature: Aiello, Francesco and Scoppa, Vincenzo. Unequal regional development in Italy: explaining differences in productivity levels. Giornale degli Economisti, 60, pp Cohen, Jon and Federico, Giovanni. The Growth of the Italian Economy Cambridge: Cambridge University Press, Fabiani, Silvia and Pellegrini, Guido. Education, Infrastructure, Geography and Growth: An Empirical Analysis of the Development of the Italian Provinces. Banca Italia Servizi di Studi Working Paper Series [online], Rome, Gagliardi, Luisa and Percoco, Marco. Long-term regional differences in Italy: the role of human capital and trade policy. Région et Développement, no, pp Hansen, Bruce E. Econometrics, manuscript. University of Wisconsin-Malanima, Paul. Italian Renaissance Economy ( ), International Conference, Villa La Pietra, Florence, 10.-12. May 2008, Late Medieval Europe: Patterns of Economic Growth and Crisis [online] Available: [20. March 2012] OECD. How the region is developing: trends and analysis. Paris: OECD, Reis, Jaime. How poor was the European periphery before 1850? The Mediterranean response to globalization before Panuk, S. and Williamson, G. London: Routledge. pp. Tondl, Gabriele. What determines uneven growth in southern Europe? An empirical study of panel data. EI Working Papers / Europainstitut [online], number 30. Forschungsinstitut für Europafragen, WU Vienna University of Economics and Business, Vienna. Working paper series of the University of Economics in Vienna and the European Group for Research on Growth and Employment, Vienna Available: [16. March 2012]68

79Under the Uniform International Rules, Bank Guarantees Nino Chipashvili, PhD Candidate, Grigol Roatidze University, Georgia Summary of the latest revision of the Uniform Rules of the ICC (URDG N 758) by the United Nations Commission on International Trade Law (UNCITRAL) she wrote on 27 Jun 44 .the annual session takes place in Vienna from July 8 to 8, and ICC Secretary General Jean-Guy Carrier takes effect on July 1. Driving Warranties, the position of the International Unit regarding these practices and any confusion and communication barriers that may arise when a trade transaction is completed [10]. Clear, precise and comprehensive, the new rules aim to maintain legal risk management through the high degree of certainty and predictability they promote. The importance of the financial stability of the business entity and the desire for quick collection of receivables required a legal means for safe collection, and business partners ensured as much security as possible and minimized the influence of risk factors. Among these instruments, the bank guarantee is the most important insurance instrument for modern trade in the world. In this paper, the goals and objectives of the study are to analyze the legal aspects and lead to the use of international bank guarantees, based on the theoretical approach of scientific research. Key words: Uniform rules for the issuance of guarantees (older), issuance of guarantees, bank guarantees, beneficiary, applicant Introduction: bank guarantees are financial instruments and give the parties the possibility to secure the due Payment agreement that provides default will not be able to see if the stated amount in the agreement is not paid. As business practice has shown, even contracts without legal defects are not the best protection mechanism when the contracting parties do not respect their contractual payment obligations. Bank guarantees guarantee the performance of obligations and protect the financial interests of parties involved in international trade transactions. In the current business environment, which is characterized by spatial distance from customer to customer and the impossibility of truly assessing the creditworthiness of business partners, it is often necessary to use bank guarantees as a safe payment instrument for business transactions. Insight into the use of bank guarantees enables better negotiation of positions in business conclusions. Bank guarantees are one of the most important secure payment instruments in international trade, given that sight guarantees, non-concurrent transactions, abstractness and quick and simple implementation carry high risks [4]. The current paper contains an analysis of the news Urd N 758 [5]. 69

801. ICC Publications on Guarantees: There are 35 years since the ICC first published a uniform document on contractual guarantees, for the purpose of ICC Publication 325, which protects contracting parties from unfair claims, including the provision of equitable balances in 1992. 1992) [8] published in Unity as part of Requirements Assurance and at some point with urcg ICC Publication 325 [9]. The first, - the contractual obligation of the guarantee and the second regulated issue of the guarantee. A typical example of a letter of guarantee is given by international traders according to ICC publication 460, according to ICC n 325 [9]. This simplifies the procedure for issuing international guarantees. The parties also understand a reasonable balance between the most important material counterparties of the guaranteed guarantee. The types of guarantees are also registered: bidding guarantees; payment guarantees; advance repayment guarantees and contractual obligations for guarantee guarantees, which is reflected in a typical published sample of 325 banks of bank guarantees and in a sample of banks that users had to submit to Bankgard registered letters, requests for payment[9]. Publications N 503 and N 510 are taken from the same publication no. 458 [8], which also contains a written sample of bank guarantees, but a sample of Tegenagent was also added. Publication N 325 [9] failed to gain relevant support in the market, while publication N 458 [8] was very successful, very innovative. The guarantee (OULD 758) consists of 35 articles; the new OULD also offers a Built-in Model Warranty and a Counter-Warranty with an optional set of clauses. This is more accurate and comprehensive than Urdg 458, which they replaced. The ICC publication (URDG N 758) addresses all outstanding issues of publication n 458 (eg disputed reasonable duration, reasonable care, etc.). The surety must pay the amount of the surety deposit in accordance with the surety fee of the user. Urd n 758, which effectively guaranteed the issue of currency exchange, introduces a mechanism for the termination of the guarantee unless the guarantee expires within the validity period and contains the phenomenon of expiration that will determine the validity of the guarantee [5]. As recommended by the ICC board, this must solve what the SO called lifelong problems caused by the bank under the capital requirement. It is also important that Ould N 758 contains samples in guaranteed written form and counterattacks without individual publications[5].2. Essence of Guarantee: Another article by Oulda758 defines Guarantee as follows: Issuing Guarantee or Guarantee means any signed or described company that provides payment to initiate a compliance issue[5]. The applicant and the beneficiary are equal to the legal financial plan for the guarantee application: the parties are parties to the contract; at the same time, the applicant is a client of the bank. According to the agreement, the users of the goods, but the agreement has not yet achieved mutual financial stability. In order to solve this problem, the applicant turns to the bank, which as a beneficiary requires a guarantee. The guarantor will say that if the applicant does not pay the beneficiary, through the contract, this amount guaranteed by the bank will be returned to the beneficiary. To do this, the user must pay in writing in the Section 70 Request

81The guarantor also emphasizes contractual obligations that the applicant did not fulfill (Article 15 (a) (Urdg 758) [5]. As a result of this relationship, the user will definitely receive the amount of guarantor and send the goods to the applicant of the people. The applicant has certainly received goodsbefore paying. He paid a bank commission but was cheaper than the loan advance. The bank was sure that she did not have credit payment but received the payment of a fee guarantee. Finally, the applicant and the user made a contractual obligation, with the user returning the bank guaranteeBank because no longer needed. This agreement may be complicated if companies are included in several countries and more banks, but the essence is that such a bank guarantee will not change. In addition, scientists have agreed that the term insurance is terminologically and conceptually ambiguous and that a unique definitionInsurance does not actually exist [1], [2]. This is so because civil laws in different countries are based on different concepts, using different concepts for guarantee (guarantee, standby credential, good work execution).At the same time, the legal practice of different countries distinguishes between the concept of a guarantee letter and the warranty letter, and in the view of the guarantee the letter as an initial obligation, which is issued for the guarantee and payment of a certain amount, is a guarantee of a secondary obligation.Obligation.According to several scientists, the situation has become more sensitive after accepted by Anglo-American term in civil law and banking practice.Today, the term warranty may also relate to collateral and refers to independent insurance funds [3].Urdg N 758 has taken a step towards a solution to the problem, and the future practice will show how effective it gives.3. Independent Legal Nature of Guarantee: URDG 758 published by the International Chamber of Commerce.Unique rules require guarantees, clause 5, independence is defined as follows: the guarantee is essentially regardless of the fundamental relationship, the guarantor is also applied in any way in or in such a relationship with such a relationship.References to a fundamental relationship guarantee identifies this does not change the independent nature of the guarantee.The guarantee of the payment of payment according to the guarantee is not subject to the claims or defenses arising from any relationship except the relationship between the guarantors and the user [5]. How legally this excerpt is legally evaluated? In our opinion, this excerpt defines an independent legal nature of the guarantee, which means the following:The guarantee guarantees the payment of monetary liabilities that arise under the contract concluded between the buyer and the guarantor of the guarantor, it turns out that the transaction is null and void and has not been suspended or released by the bail.If the user requires payment, the guarantor is still obliged to pay the amount prescribed in the warranty letter.Usually a warranty letter contains the word logo on a contract that guarantees, but the logo has only the identification function and does not assume another legal responsibility.So, in short, even if the contract is provided by a guarantee if invalid, the obligation to guarantee the user remains valid.The guarantee is an independent abstract transaction, which operates according to its own conditions and scope.4. Issuing the guarantee: It should be noted that neither the contract nor the URDG examine the issuance of bank guarantees as the prerogative of special authorities (banks, credit institutions and insurance institutions) (URDG Art. 2) (26).A similar formulation is implied in 71

82Article 2 of the United Nations Agreement stipulates that banks, other institutions or individuals may act as guarantors [6].The Convention does not limit the circle of persons authorized to issue guarantees.However, the financial stability of the proposed guarantor is mandatory because the users' monetary needs should always meet.This issue should be resolved through the domestic legislation of each country [6].Specifically, banks are more involved in giving guarantees due to financial stability.5. The user submits a request for the rule: according to the URDG 758 (Section 15 A-D), only the user submits the request to the guarantor.He must highlight which of the conditions stated in the contract, the applicant violated and submit the documents listed in the sponsorship with the application.The submission form (paper/electronic) must be included in the guarantee.Where such directives exist, standard international practice should be used.Article 2 stipulates that in the case of the application for electronic party format, the identity check must be subjected, that is, the party whose documents shall be submitted to unilaterally identified and ensure that the data received are complete and that they have not been changed (Art. 2) 6. Conditions forFulfillment of user requests: Urdg N 758, unlike 458, the deadline is defined as five working days during which the bank is a guarantor must pay or refuse to pay.The deadline is calculated from the next day after receiving the call of the obliged, and in that period the guarantor must check that the claim and the attached documents are correct and in accordance with the issued guarantee.This deadline cannot be shortened and regardless of the fact that the guarantor of the day of warning is the last day of validity or expiration of the next day (Article 20) [5].Prophetically laid in the prescribed manner, the guarantor must send the requested amount the amount is paid to the place specified in the guarantee.This is a very important newspaper.7. Payment currency: According to the general principles, the guarantor must pay in the currency specified in the warranty letter.But according to Urdg N 758 sections 21, there are two cases where payment can be made in different currencies: the first - if the payment in the agreed currency is contrary to reason, it is not possible to pay in the agreed currency.In this case, the payment must be made in the currency of the payment point.The results are binding on the applicant.In this case, the currency is calculated according to the course in force in the place of payment.In the case of partial payments, the user has the right to seek a difference to the course valid at the time of complete payment or at the exchange rate at the time of payment at the time of payment.Difference [5].This point is new and important in international trade.8. Guarantees and Senior Powers: Urdg N 758 for the first time introduces the concept of more force: natural disasters, unrest, civic unrest, rebellion, war, terrorist ranks or other causes outside the guarantor control or other contractual part of the work and defines the following rulesfor the validity of guarantees during multiple force.72

83This means that if the warranty period expires after notice or payment due to force majeure, the warranty period will be extended by 30 calendar days from the date on which the current period should have expired. The guarantor must inform the client. If the guarantor accepts the documents submitted by the user, but the review is not possible due to force majeure, the review period will be interrupted until Garant Steller's work begins. If Garant Steller has checked the documents but is paying through force majeure protection, payment must be made in the event of force majeure even if the guarantee expires. The customer is subject to the suspension or possible restriction of payment according to article 26 Urd N 758, article 26 [5]. Garant Steller accepts no responsibility for the consequences of force majeure. 9. Transferable Guarantee: This is a new concept introduced by Ould N 758 as follows: A guarantee is transferable only if it is expressly stated to be transferable, in which case the full amount can be transferred multiple times. Available for download. However, non-transferable guarantees (Article 33)[5]. In such case, the guarantee is subject only to the conditions under which he/she expressly agrees to pay the guarantee. After payment of the guarantee, Urdg N 758 guarantees any performance. What does portability mean? This turns the user into a bank guarantee. At first glance, one can see the allegory of substitution (design) defined by the International Convention of the United Nations by Wieser and International Proberson [7]. Therefore, it will be interesting to see how changes in bank guarantee users are reflected in international business practice. Article 33(c) states that an assigned security is a security that can be given to a new user (recipient) at the request of an existing user (assignor). The assigned warranty includes any changes to the agreed assignor and warranty from the date of assignment. Only if the transferor gives the guarantor a signed statement that the transferee acquires the rights and obligations of the transferor in the basic relationship. Unless otherwise specified by the warranty, the transferred name and signature may be used in place of the transferred name and signature in any other document. These definitions clearly indicate what procedures are required for the transfer of security. The original beneficiary must transfer the claim from the framework agreement to the beneficiary (assignment of debt (assignment)) and report that the new beneficiary has acquired its rights and claims from the framework agreement. The original user must transfer the claim from the main contract to the new user (assignment of debt (assignment)) and notify the guarantor that the new user has acquired his rights and claims under the main contract. All changes must be included in the guarantee, which is agreed between Garant Steller and the first user from the date of assignment and transfer to the user. Urdg N 758 states that, regardless of whether transferability is stated in the text of the guarantee, the original beneficiary can transfer the guarantee claim to another beneficiary, unless the guarantor himself agrees to such payment. 10. GOVERNING LAW AND JURISDICTION: The innovation of Ould n 758 is that, unless otherwise stated in the warranty, the applicable law is the law of the warranty or the location of the branch 73

84All disputes related to the guarantee and the user and the user are resolved exclusively by associates or the competent court, where the guarantee is issued by the guarantee. On the basis of the old URDG N 458 suitable for the law and the courts, the dispute is changed according to the current law and the court where the guarantor, the applicant is located either the applicant or the entrusted party, can lead to the complexity of the two parties. Conclusion: In this paper, we try to emphasize URDG 758 to bring innovations to the international trade market, rather than URDG 458. ICC Publication 758 deals with innovations such as electronic communication formats. Compared to previous rules, the new rules of legal relations must not be ambiguous, which helps to maintain fairness and balance between the client, the user and the guarantor, and avoid the risk of unfair demands from the guarantor. The payment is minimized. For example, international trade legal documents approved by UNCITRAL made will make international trade more sustainable and reliable, and will receive greater support than its previous ICC publication URDG 458. References: Bertrams R. Bank Guarantees in International Trade. Kluwer, 2. Ed Horn N. Wymerseh E. Bank Guarantees, Credit and Deposit Backups performance in international trade. Law of international trade and finance, Boston. In: Horn (ed.) Khotenashvili P. Some aspects guaranteed by domestic law and private international law (independent) Bank guarantee /3, the law of Georgia is revised. AT: KNEZEVICH M., LUKICH A. BANK GUARANTEE AND ITS REPRESENTATION IN BANKING ACTIVITIES (PARALLEG LEGAL STATEMENT). Clargoywatz University. Economic Opinions, Trends and Challenges. No. 1/ Unified Rules Require Guarantee, including Model Tables. ICC Publication n Revised Version of the International Economic chambers of the ICC, Global Commercial Organization. United Nations Independent Guarantees and Reserve Credit Convention of the United Nations International Exchange and United Rules of the International Card Convention. ICC Publication Number "Treaty Guarantees Uniform Rules". ICC Publication Number Senechal Th. United Nations Recognizes Guarantee Rules ICC -a. Paris, (). 74

85Transition to a market economy and educational changes: the case of the Baltic states and Latvia Baiba Savrina University, Latvia Abstract This paper analyzes the main features of educational development in 3 Baltic states during 3 periods: the world wars, the Soviet period and the return of the nation state. Human capital theory is used to explain attitudes towards education. The role of universities changed during the transition to a market economy. Changes in occupations can be observed on the labor market. Education and qualifications are needed to be competitive. Keywords: Baltic states, Latvia, transition, human capital, education Introduction The purpose of this paper is to analyze the impact of the transition process to a market economy on the university education system in a specific region of Central and Eastern Europe: the Baltics. States. For these three countries, the historical aspects of their development are key, since Estonia, Latvia and Lithuania are a special case. These countries with 50 years of Nordic cultural and economic tradition and development space were not only excluded from normal inclusion in the market economy, but also lost their national independence and merged with the territory of another country, the Soviet Union. Therefore, the return of the old system (which existed before the annexation of the Soviet Union) had a major impact on the restored state, public institutions, legal mechanisms, market structures, public opinion and orientation, including the educational system. The document reflects an interdisciplinary approach to the development of education. Human capital and its reflection during workforce development The importance of education for development and economic prosperity at the individual or national level has been studied for centuries. We can see three main currents in the development of the concept of human capital: 1. The classical approach starts from Plato's (BC) concept of stratification and professional segmentation. Describing the process of wealth accumulation, A. Smith ( ) considers education a key factor in wages, as well as an element of fixed capital (which we can consider investment in qualifications) (Smith, 1993). 2. Development of the very concept of human capital. Some schools in the second half of the 20th century emphasized education as an investment in human capital through 2 main trends: 1) microeconomic approach, eg G.Becker, J.Mincer and 2) macroeconomic approach, eg R.Lucas, R . Solov (Šavriņa, 2005) in the 1990s and early 2000s mostly dealt with the financial aspects of education and its impact on economic growth: T. Schulz (Schulz, 1992, 1994), W. Hwang, S. Liao, M. Huang ( Hwang, Liao, 75

86Huang, 2013), J. Soares (Soares, 2003). 3. The problem of forcing the introduction of a liberal approach at different economic and social levels in connection with the development of globalization, the discussion of the role of the state, the possibility of inequality in access to education: G. Williams (Williams, 1997), F. Thompson, W. Zumetta (Thompson, Zumetta, 2001), L. Yang, B. McCall (Yang, McCall, 2013). We believe that discussions on the distribution of responsibilities of the state and private sectors will take place in the context of the effectiveness and fairness of education in the wake of the global crisis. Elements of the elements mentioned in all three conceptual approaches can be seen in the context of changing attitudes towards education in the Baltic states during 3 historical periods. Phase 1: At the end of World War I, the three Baltic states finally gained their political independence and nation-state (Estonia declared itself independent on February 24, 1918, November 18, 1918, November 11, 1918, February 18, 16, 1918, independent of to that). February 1918). Previously, the territories of the Baltic states were subject to multiple forces and influences (Vikings, Catholic religious rites, Germans) and their different parts were included in different countries such as Denmark, Sweden, Poland or the Russian Empire. They finally united their territory without any previous experience. The exception to this is Lithuania: the great Polish-Lithuanian Duchy was one of the main powers in Europe for centuries until 1795, but Lithuania, formed in 1918, was only a small part of that territory, another part below Poland, because Poland was under Poland Second part and Germany. After the establishment of an independent state, we can see the impact on the education system through various factors. First of all, illiteracy was impossible in Estonia and Latvia from the beginning of the 16th century due to the influence of religion, Protestantism. Second, the early development of higher education. In 1802, the first university was rebuilt in Estonia according to the academic circles that have existed since then. In Latvia, there is a tradition of higher education and research through highly respected institutions such as the Riga Polytechnicum (1862), teaching seminars or various academic research associations since the 18th century, but not universities. Note that their university education is mostly in Tartu, Estonia (often walking distance to this university) or St. Petersburg in Russia, sometimes at German universities. In Lithuania, the tradition of higher education was developed at the University of Vilnius (1579), but Vilnius, attributed to Poland, was not part of the third independent Lithuania, the tradition of maritime schools. Latvian economist, theoretician and maritime practitioner Krisjanis Valdemars () is one of the representatives of the Latvian national social movement that advocates for the awakening of national self-awareness and self-confidence New brand, creation (in Latvia, on the border with Estonia), the first maritime school in the entire Russian Empire, he founded 65 schools. He believes that, with traditional factors of production and land-based working capital in the background of classical political economy, the Wright and Este seas are a relatively free area where they can have an advantage. Therefore, in the absence of capital, it is probably the most important factor in the economic development of maritime labor (+education). Skipper and steering personnel were trained in these sailing schools. The independent development of the three Baltic states was short (22 years until June 1940, Soviet occupation), but remarkable for its efforts, performance and success. As a result, independent and stable economies, legislation and government structures were established. Thus, this period was treated positively in the national memory. The same characteristics can be found in the education system. Education is considered valuable. It is a means of prosperity, but not only during a crisis, for example, by establishing a special employment program for the intelligent unemployed as SO advertises, especially for the trained. 76

87people). So one of the first decisions of the new Latvian government was that the university is great for the benefit of this university: 1) the national name that the university has in its name: University of Latvia, 2) it is a member of three Baltic countries The first university to offer education in the national language (a not in Russian, German or Polish, as in early education institutions in Estonia, Latvia and Lithuania). In order to solve another historical problem, agricultural reforms were implemented in the three Baltic states. The possibility of land ownership was considered a measure of social and historical justice, and as a result, a large number of peasant social classes arose. To meet the needs of science-based processing and to achieve higher agricultural productivity, the Faculty of Agriculture was established in Latvia in 1936 through the Faculty of Agriculture of Mobile University. The establishment of the Lithuanian Agricultural University is based on tradition, where the farmer's eldest son is sent to the university to obtain an agricultural certificate, which will ensure the continuity and sustainability of professional knowledge-based agricultural production in each dynasty, even if there is only a different country Generation of Owners. Another feature of the education system is the development of female education. The important role of women in the family and society is guaranteed by tradition, but since the first days of national independence, women's suffrage in the Baltic states has provided women with additional educational opportunities. The world's first student association was founded in Latvia. Education, health care, and especially the family are some of the most important areas of activity for professional women. Not only the economics faculty, but also homeschooling is the manager's knowledge of economics, which is an important part of education. Here we see the development of Aristotle's thought (Aristotle, 1985) about the opposite gender aspect of the rational family. Also, pay attention to the development of the informal education system: Renmin University aims to spread knowledge through free university-level courses, especially in rural areas. Courses are organized by enthusiastic university professors and famous personalities. As a result, employment in the Baltic states was structured as follows: the main activities were land and forestry (58.0% in Estonia in 1930, 65.9% in Latvia in 1934, 79.4% in Lithuania in 1928) , industry and mining (17.2% in Estonia %, 13.5% in Latvia, 6.2% in Lithuania), trade and shipping (4.9% in Estonia, 5.7% in Latvia, 2.4% in Lithuania) (Latvia Citu, 1939). In terms of the number of students per population, in the 1930s Estonia ranked 2nd, Lithuania 2nd and 7th in Europe. Latvian universities are ranked 15th in the world by the total number of students (Central Statistical Office of Latvia, 2002). Phase II: The second phase of labor market development in the Baltic states is associated with key political, economic and social changes. On the political level, the three states lost their national independence to Soviet occupation in June 1940 and restored Soviet rule at the end of World War II. The Baltic countries lost their national borders due to recognition within the USSR. The national army and the legislature of an independent state. Economically speaking, these changes are all the more important because the three countries have moved from a market economy to another socioeconomic system: a forced planned economy. They lost the national currency and the banks, it was impossible to privatize the means of production. Private businesses and farms disappeared in the process of nationalization, and were replaced by colchos (collective farms). At the social level, the most important changes were 1) population loss due to Soviet executions and deportations and immigrants fleeing the Soviet regime in the 1940s, 2) planned emigration from other parts of the USSR, engaged in areas of mass production of the USSR Emigration of Soviet factories can provide. 77

88If the ethnic population was dominant in the three independent Baltic states, it became minor during the Soviet period: in Estonia Estonians made up 88.2% in 1934 and 64.7% in 1979, in Latvia Latvians made up 75.7% in 1935 and 53.7% in 1979, and in Lithuania it was 80.6% in 1923 and 80.0% in 1979 (Levits, 1989). As we can see, the fact that half of the population of Estonia and Latvia was replaced had a great impact on ideology, views and institutions. 3 factors have had a major impact on the labor market: 1) Employment is an obligation: unemployment does not exist, 2) since prices are not determined by supply and demand, but by the government, they are non-negotiable and do not change: wages are subject to the same rules as and the price of work, 3) in regulated economic conditions, the system of duplication that exists under this is attributed to goods and work: graduates of technical schools and higher education institutions get a specific job, experts are transferred by the Ministry of Education from one job to another. Due to an ideology that emphasizes the value of physical labor, the wage system favors physical labor over mental labor. People's opinions and attitudes have changed because there is no competition with the condition of a constant monthly salary that has nothing to do with work efficiency, and work tasks have also changed. In addition, large Soviet factories provided employees with many social services, such as places for kindergartens, new apartments (the problem of getting an apartment in the USSR was very serious; it is very difficult to say that 3 generations lived in the same apartment or sometimes in the same room Commonly, where the family lives in a so-called shared apartment, some independent families have to live together and have no choice Well-known workplaces are shops, restaurants and cafeterias, because when all kinds of goods are in chronic shortage, it is possible to get unique goods Economic structure of the Baltic republics by sector in 1980 was as follows: industry 63.8% in Estonia, 65.6% in Latvia, 57.2% in Lithuania in 1979, 16.7% in agriculture and 16.0% in Latvia in 1979. 23 % in Lithuania; 7.9% in construction and 7.4% in Latvia, 9.3% in Lithuania in 1979 (Latvijas Padomju, 1985) The system proposes free education Higher education is classified as free education, but there were some inconveniences: 1) the student body was limited and the competition for students high, 2) working people and demobilized soldiers had the privilege of entrance exams, 3) boys went to study in order to avoid military service in the Soviet army, they choose studies outside their areas of interest, instead of focusing on the minimum enrollment competition, 4) young people from the village In this area, learning is both an advantage and a disadvantage: some of them get so-called kibbutz passes, which the Pass offered guaranteed study without competition, but the field of study was limited by the needs of the kibbutz, with the obligation to return and work on the same kibbutz. The study is divided into 3 forms: regular study, part-time study for workers in the evening hours and part-time study through meetings that correspond to a certain time of attending classes. All the first years are over - full-time students (sometimes older) and part of the staff are sent to the kibbutz for the harvest in September before they start studying. Since full-time students are not allowed to work, there is no chance of earning. During the summer holidays, the University proposes and organizes for students, such as construction student units, train driver student units and student flight attendant units on duty. These units have a commander and a commissioner who ensure the ideological aspect. Unit meetings are organized at all levels. For political reasons, special units were organized to work over long geographical distances (for example, students of the University of Latvia were sent to Kabardino-Balkaria Autonomous Soviet Socialist Republic in the Caucasus to work in a vegetable canning factory). it was organized at a level where 78 countries were represented

89Several universities in the city of Gagarino in the Russian Federation (the birthplace of the first cosmonaut Yuri Gagarin) participated in the construction work. As we have seen, politics, ideology and wages pushed manual labor to the fore. Collectivism is taught in a variety of ways to ensure shared thinking. At the same time, higher education is an opportunity to achieve a certain level of independent thinking with the acquired knowledge. If wages for intellectual work in the USSR were low (contrary to the concept of intellectual capital), higher education provided the opportunity to be intellectual, and knowledge was a unique quality that could not be diminished. The third phase: The third phase of the development of the educational system is closely related to the restructuring of the market economy. This period, which began in the Baltic States in the early 1990s, was not limited to changes in the socio-economic systems of Central European countries. The main factor of all changes is the restoration of the nation-state: political independence, positive historical memory of economic success, self-confidence and hope for the restoration of previous value systems. At the same time, the development of the world economy is also taking root in the conditions of globalization. Changes in education in the Baltic states The new period of education development during the transition to a market economy was strongly influenced by three characteristic features of each period: 1) the value system and its impact on the workforce structure in different sectors; the first between the two world wars. The national economy in the period of independence takes place through education; 2) Changes in the labor force during the Soviet Union and its impact on the national structure; 3) Restructuring of the market economy under conditions of globalization and regional integration and its impact on the education system. The main principles are similar for the three Baltic states, but a more detailed analysis will be given for Latvia. EDUCATIONAL REQUIREMENTS FOR THE TRANSITION TO A MARKET ECONOMY The transition to a market economy in the Baltic states in the 1990s can be divided into three main directions: 1) The break with the previous system changed the geopolitical priorities of economic relations: 2) The establishment of market intervention. 3) The opening of national economies and their integration into global economic processes at the level of global causality and supranational institutions. The influence of these three directions is reflected in the structural changes of the national economy, which entail changes in the structure of the workforce. Dynamics of changes in the structure of employment in Latvia (% of employed population) Agriculture 16.5 13.2 2 Hotels and restaurants 4.3 2.5 Forestry* 1.5 * Transport and 7.5 8.2 9*** * Communications Fisheries 0 .9 0.6 Financial services 0.5 1.6 Extractive industries 0.3 0.2 3* * Real estate industry 5.7 5.5 Industry 26.5 16.2 14 Public administration, 1.5 6.1 25 ****** Defense, social security Energy 1.0 1.7 Education 7.2 8.4 Construction 9.7 6.3 7 Public health 4.8 5.7 Trade 7.7 16, 7 20 ** *Other services 5.9 5.6 20 Source: Ministry of Economy of Latvia* Forestry is counted together with agriculture** Other industries*** Trade and accommodation, catering79

Post-90-e**** Transport and rescue ***** Public services 1) The demand for labor in the 1990s due to the transition to a new economic model decreased: a) Without the help of subsidies for national and b) has a reasonable staff structure. 2) In under the new conditions, the labor force can be created freely, but its quality does not always correspond to the new requirements. A new occupation was created without giving birth. .3) At the same time, the growth of three departments was very fast: a) construction, b) handel , c) financial services. The agents for the growth of each mentioned department are different (Šavriņa, 2002). These changes have higher education in the system. Although the number of people receiving primary education has decreased, the number of students at the university has increased. Head areas are important in social sciences: economics, management and law. In the first ten years of the year 2000, occupational changes of labor studied the market of Latvia. Analysis of the main data (Latvia's ESF project, professional liquidity) showed occupational changes and its influencing factors in this period (2007 ).As one of the researchers. In the project, we believe that the professional liquidity of Latvia can be seen between the same profession, but the shortage is not the occupation of the same profession: the upcoming professional profession, that is The driver driver's maximum nearby driver driver driver driver driver driver Driver driver -Keys for textiles and fabrics architectural engineer electrical engineering assistant cleaning worker security specialist computer service computer engineer lock lock and lock and lock SlotMaker formulated a research plan. The university plays a vital role. First, the legal status of the university (including its own constitution) was renewed. Since then, the university can freely make changes: 1) to individual HAN to master the doctoral research system by the mid-1990s, and the EU's request for Bologna early 2) Create new research plan, 3) Changing the educational content, 4) International openness. In addition, specific aspects of the Baltic countries are research languages, because with the compensation of national countries, it is necessary to make major changes in legislation in order to comply with the main research as national language requirements .Given the history of three higher education funding models: a) the tuition model, b) the mainland model and c) the Atlantic model (2006). monitoring system and academic freedom of the mainland model in education. The Atlantic model is the stress of finance: the country's free relationship with universities, the most important regulatory agency 80

91become a source of payment. If we carry out such a historical construction in the case of the Baltic states, we will find that the indicative model of the Soviet period can be viewed as a typical aspect of an organized economy. The continental model existed during the first independence, and we would like to draw attention to the fact that the restoration of the nation state also meant restoring the status of universities so that the continental model could be developed again. At the same time, the influence of economic liberalism (marketization) and the influence of the USA on globalization through the development of the global economy and the acceptance of the Atlanticist model by global organizations. So we see side by side these two models as a mix that had a certain elemental element in the 90s and the attitude that dominated the 2000s. We can have the same similarities. For social security systems: Instead of socialist equality with free access for all, the new social security systems in the countries of the Ministry of Education are not derived from European models, but are influenced by models proposed by international financial organizations (IMF, WB) Socialist equality gives priority to economic efficiency pay social conditions (Šavriņa, Kalnmeiere, 2007). F. Thompson, W. Zumetta (Thompson, Zumetta, 2001) recognized that, in the absence of financial resources, private universities are founded on the basis of 2 functions: 1) the maximum number of students to acquire higher education, 2) special areas Elite education. In our opinion, in the Baltic states (as well as in De Moe's other countries), the main task of private education is the first. Large-scale higher education becomes the most important feature of universities (public and private), its costs and benefits. In 2012, 17 universities (+17 universities) in Latvia were in public and 16 universities (+8 faculties) in private colleges, but 69% of public university bachelor's studies and 31% study at private institutions (for master's level research, distribution 83% vs. 17%) (Ministry of Education and Science of the Republic of Latvia, 2012). Most students pay tuition at Wrightland Case Study. In the school year 1997/1998. the number of people studying for their own account has decreased for their own account. In 2012, % of all students studied independently, while 37% were financed by the state (Ministry of Education and Science of the Republic of Latvia, 2012). As a result, changes were introduced in the research organization process: 1) research for master's students only in the evening hours, 2) regular study on weekends, 3) state support for students and job seekers. The strengths and weaknesses of public and private university research in Latvia could be the subject of a different study. A special aspect is the need to develop entrepreneurial skills through the educational system. This is not only due to the market economy. Another aspect emerged, especially focused on the Baltic states. The return to private ownership through internationalization (returning ownership of property to previous owners or descendants) indicates the need to guarantee the continuity of family business (real estate, companies and agriculture). It is necessary to develop the potential of students for engaging in entrepreneurial activities and starting their own business. The need to develop a system of lifelong learning is important. A special aspect is the establishment of regional universities to enable young people to keep their regions and develop economic activities there. 20 years of experience shows that reality does not correspond to expectations: 1) young people come to the capital Riga after graduating from regional universities, 2) intra-regional migration is very strong, 3) balanced regional development is discussed, 4) it is now evident, the number of universities in it is too big for the earth. This goal can exacerbate another problem: one of the problems is all the changes in the teaching staff over the generations and the decrease in the number of researchers due to the new financial situation of the university. 81

92New educational challenges appear in new dimensions: New competitiveness (in education) with regard to technology, service quality, macroeconomic environment as drivers of competitiveness of individuals, companies and national economies Internationally, in relation to technological scales. Conclusion The most important benefit of the transition to a market economy in the field of education is free choice and, hopefully, adequate compensation for the education necessary for communication. In this case, the most important class of welfare corporations was created and developed: the middle class. Representatives of intellectual work expect to be valued because of expectations and get a relaxed position in a stratified society. The analysis of equity and accessibility of higher education during the Baltic period of transition and adaptation to the conditions of globalization and economic openness allows drawing the following main conclusions: The general picture of actual higher education in the Baltic states represents the goals of modern education. EU institution and educational expectations. The purpose of the reintegration of the Baltic states into European and Western society after 50 years favors the introduction of the bishop-bishop research system in the early 90s, which is earlier than most Western European states. At that time, strong influences from the previous periods of (1) first independence before World War II, and 2) remnants of the Soviet regime can be seen in today's higher education systems of the Baltic states. The development of a market economy requires the formation of a large cadre of experts, which could not exist in an organized economy of any kind: managerial skills for managing various activities (medicine, culture, education, agriculture, etc.) for their most important work activities, there is too much demand for management studies , who study under a large number of possibilities. Surplus for higher education places. A transition period to a market economy has been reached, and since the beginning of 2000, the economies of the Baltic states have been integrated into the European Union, which is the most important aspect of investing in human capital Income - unrealized. Investing in human capital; journal of theoretical analysis journal of political economy vol 70(5) pp9-49 Darling B (2006) Education, history and man: two essays in philosophy and education. Karlstad University, Karstad (AT) Gidley J. (2012) The evolution of education: from weak signals to a rich vision of the future of the future of education, 44, P Darba Tirguspētījumsdarbaspēkakakapifesionālāmobilitāte (2007). Huang M. (2013) The right choice, human capital and the effectiveness of higher education policy, Economic modeling, 31, Padomjuaaa 1985), Rīga, Latviskienciklopēdijdijdiju Redakcija 82

93Ministry of Economy of the Republic of Latvia (1995) Report on the development of the Latvian National Economy.Ministry of Economy of the Republic of Latvia, Riga (2013) Latvian National Report on Economic Development.Ministry of Education and Science, Republic of Latvia, Riga (2012) Higher Education Report in Latvia 2012 (main statistics).Levits E. (1989) Die Entwicklung Seit 1940 Information Star Politischen Bildung.Lucas R. (1988) on the Mechanisms of Economic Development Journal of Monetary Economics, Volume 22 (1), p. 3-42 Mincer J. (1989) Influence of human capital resources on technological changes in the labor market.Working document of the Economic Department of Columbia, N455 Plato (1982) State.Riga, Зваигне шавриņА B. (2002) Tenth Annual International Conference on Local Labor Adaptation to Market Economics and Her Social Dimensions: Business and Economic Development in Central and Eastern Europe: Implications for European Economic Integration.Meeting progress.Brno, str Švriņa B. (2005) Influence of human capital on labor quality and human development.Market economies, competition and competitiveness (economics and competition economy no. 1).Chair of Microeconomics vs, Szczecin, P. Svriņa B., Kalnmeiere I. (2007) Economics of Well-being and Ethics Principles, Ethics of Economic and Political Development: Europe Still, Iura Economic, Bratislava Schulz T. (1992) The role of education and humanCapital in economic development: Empirical assessment.Yale Center for Economic Growth, Discussion Document, N670 Schulz T. (1994) Human capital, family planning and their population growth American Economic Review, Vol.84 (2), Str Smith A. (1993) About NatureNational wealth and investigation of causes.Oxford University Press Soares J. (2003) Own interest and state funding Journal of Public Economics, 87, Str.Thompson F., Zumeta W. (2001) Influence of key state policies and universities: Sustainable overview of the private sector capacity education Economy before the challenges of access to higher education, 20, p.Valdemārs K. (1991) Tēvzemei (selected articles).Riga, Bron Valdemārs K. (2010) Zur Geschichte und Statistics der Gelehrten- und Schulanstalten van Kiserlich Russian Ministeriums der Volksaufklarung.Nabu Press Williams G. (1997) Market Roads by massive higher education: Higher education policy in the United Kingdom experience, Volume 10, edition 3-4, p.Yang L., McCall B. (2013) World Education Financing Policy and access to higher education Education: Statistical analysis of world development indicators for 86 countries International Development, 125, p.

94National Services Trade and Economic Safety: Standards of Mutual Connection under the conditions of globalization, Ph.D.Iksarova Nataliya, Assoc.Tetiana Turaii, Senior Lecturer at the International University of Health and Economics, Department of International Economics Summary, an article conducts a study on the impact of services on the state of economic security.A methodology for assessing the impact of services trade on macroeconomic and budgetary safety indicators is shown.Based on the analysis, the criterion for the coherentness of international services and economic security is well established.Keywords: services, economics national security, national interests Introduction: with globalization of economic relations and intensification of international conflicts, people are concerned about economic security issues.In the context of the transition from the global economy in the post -industrial phase, an important place in the system is occupied by the utility sector.Today's existing economic security systems are unable to fully understand the impact of services at their level and therefore fails to develop the appropriate conditions for modern economic development strategies.Research by services and economic security is the conditions for the protection of national interests in the field of international services trade.Bazyliuk J., J. Binko, Z. Varnaliy, O. Vlasjuk, V. Geets, B. Gubskij, G. Darnopyhia Zhalilo, L. Kystereskij, I. Kravchenk, B. Barry, F. Brown, C. Valters, A. von Geza, M. Hibbert, M. Erlandson, William Christopher, W. Larner, Ed Mansfield, B. Dredge, S. Okita, S. Okita.But there is not much research at the moment about the role of economic security services, which suggests that it is possible to study this issue today.I. currently does not have a methodological approach to assess the effect of trading services at the level of economic security, but it is clear that most indicators used to assess the level of economic security directly or indirectly depend on the development of unproven activities.One of the key elements of the economic security of the state is macro security, defined as a state of economy with balanced macroeconomic relations.An indirect level of service affects each indicator measured by GDP and total income, as the services sector currently creates a significant share in GDP and national income in developed countries and countries in transition.Direct impact on macroeconomic safety is created by the level of shadow services, as the total index of the gray economy is used as an indicator of macroeconomic security.84

95According to the IMF, the share of operational services in the shadow varies in percentages (since 2010)[1], which we consider a consequence of the intangible nature of services and the impossibility of reliably determining the fact and extent of their provision. Therefore, based on the shadow of the volume of trade in services and the level of significance, it can be said that trade in services has a large impact on security macroeconomic indicators. In summary, we can conclude that there is a high correlation between macroeconomic security conditions and traded services. Under the influence of trade in services, the next element of economic security is the financial security of the country, which represents the state of the fiscal, monetary, banking, monetary system and financial markets, which is characterized by balance, protection from adverse internal and external threats, guarantees for national The ability of the economic system to function effectively and for economic growth. Fiscal security, in turn, has the following components: Fiscal security - the state of state solvency, taking into account the balance of payments of the state and local budgets and the efficiency of public resources. The key indicators of fiscal security are: the level of GDP redistributed through the consolidated budget, the ratio of deficit and budget surplus in GDP, the ratio of trade balance and total trade deficit and surplus, and the amount of transfers from the state budget (as a percentage of GDP); Currency security - is a national exchange rate that creates optimal conditions for the sustainable development of the country's exports, smooth flow of foreign investments, integration of Ukraine into the global economic system and protection from turmoil on the international currency market. The main indicators of monetary security are the exchange rate index against the US dollar compared to the previous period, the ratio of foreign currency deposits to total deposits and the monthly total international reserves of imports of Ukraine; monetary security - this is the monetary system, which is characterized by currency stability, availability, as well as inflation, guarantees economic growth and real income. The key indicators of monetary security are the law on monetization, cash flow, inflation (last year) and lending to the real sector (% of GDP); debt security - is the level of internal and external debt, including maintenance costs and efficiency of internal and external borrowing, sufficient to meet urgent socio-economic needs. Debt security indicators used: share of total debt in GDP, share of national debt in GDP, share of domestic debt in GDP, share of national debt in GDP. Security in the insurance market - refers to the level of financial resources provided by insurers, which enables them, if necessary, to compensate clients for the amounts stipulated in their contracts for insured losses and to ensure efficient operations. Indicators of the level of the safety insurance market: insurance penetration, level of claims, long-term share of insurance, share of premiums of non-resident reinsurers and share of capital held by non-residents[2]. We believe that the impact on trade in services and financial security should be measured by factor measures. In our view, the relationship between services and budgetary security is undeniable: trade in services represents a large share of GDP revenues, is a catalyst for economic development and, in response to large occupations in most economies, has high levels of tax revenues. Therefore, the dual importance of trade in services for budgetary and fiscal security is one of the basic criteria for the relationship between trade in services and its economic security. When assessing the relationship between trade in services and currency security, special attention should be paid to indicators such as the ratio of long-term loans to total loans85.

96And the number of bank loans of the real economy. When assessing the statement of guilt, it is impossible to establish a direct relationship between the indicators and trade in services. However, due to its role in the country's budget, it indirectly has an indirect effect on the level of government debt. Government debt is usually used to pay the budget deficit. As mentioned earlier, its scale is closely related to the development of services. The last element of financial security is the security of the insurance market. Every indicator used to assess its situation is the result of trade in services, which has reason to confirm the positive relationship between trade in services and national financial security. The value of each indicator depends on the level of development and the current status of the insurance market, as well as the premium share of residents and non-residents, and general residents of general residents of all authorized funds paid in insurance companies at the economic Level of security. Impact.Therefore, there is no question that the relationship between serving trade and national financial security is unquestionable. Although the influence of the invisible department of production on financial security is not balanced, from optional factors to the starting point of the financial security of the state. The next element of economic provision is production security. The most important task is to provide industrial complexes that can meet the demand for growth and expand its reproduction. This part of economic security is designed to show the impact of the industrial sector on the economy. In our opinion, this is logical and appropriate. However, if we analyze the situation in the industry, we will not be able to consider the impact of serving the status of industrial assets because their installation, maintenance and maintenance are related to the atmosphere of intangible production. The relationship between industrial safety and human services exists, although it is indirect. There is a clear connection between investment security and trade in national services. Investment security is the level of domestic and foreign investment, which can ensure long-term positive economic dynamics and create innovative infrastructure and appropriate innovation mechanisms. The service field is one of the most attractive areas of investment, because has opened a wide competitive environment and generates high efficiency in investment capital. From the location of the department method, you can look at the indicators of each investment security, which allows the impact of everyone to quantify the impact of everyone on economic security. Although the calculation result depends on the differences in the country and the structure of each economy, it can it should be pointed out that the contribution of services in the final digital will be effective. In this case, it is of particular interest that services are one of the basic directions of foreign direct investment. security is not always considered positive. In the long term, unstable risks will increase EssenceThe second element of economic determination is the security of science and technology. This is determined to be the state of national science, technology and industrial potential, which helps the proper operation of the national economy, which is sufficient to achieve and maintain the competitiveness of household products. The basis of scientific and technological potential is the research branch of economic activities. According to the classification of services, GAT is related to services (business services, business services in research and development) [3]. Although the proposed definition of scientific and technological security focuses on the commercialization of scientific development and its use in the efficient use of production capacity, the role of services in this case is indisputable.86

97One of the most sensitive components to the impact of trade in services is the external component of economic security. The security of foreign economic activity refers to a situation that is in line with the country's external economic interests, and minimizes the country's losses caused by unfavorable external economic factors. The impact of trade in services on the value of each indicator is undeniable, since foreign trade in services is an integral part of the import and export business of every country. Social security is a state in which the state is able to ensure a decent standard of living regardless of the impact of internal and external threats. The impact of trade in services on social security is contradictory: on the one hand, it solves one of the key drivers of economic development, ie the main source of employment services, and affects indicators such as unemployment, social security and long-term unemployment. unemployment. Currently, the highest salaries are in financial institutions and air transport, while the salaries of health and education workers are still 21.6% lower than the economic average, which indicates differences in the impact of service activities on the status of the nation state. indicators of social security [4] On the other hand, the relationship between services and economic security can be simplified to parameters such as the amount of expenditure on health and education, because the level of development of services directly affects the social security of the population. . The last element of economic security is food security. The level was estimated based on indicators independent of meal size (daily caloric intake, level of transferred food stocks, percentage of food consumption and production per person per year). Under normal operating conditions, however, trade has an important economic impact on the food supply because it creates links between food producers and their immediate customers. Therefore, in this case, the service area can be considered an infrastructural factor for the food security of the population. Conclusion: So we can conclude that there is a strong relationship between economic security and services. According to the results of the analysis, the main criterion for the accuracy of this statement is the role of trade in services in the economic development of the country: the effect of trade in services (internal and external) at the national level (income and GDP), its role in the employment system, in foreign direct investments, the role of participation in the process , the impact of foreign trade in services on the balance of payments. It can be said that the service industry is an important part of the country's human development process and the foundation of infrastructure. Various services, the role of the transport sector in ensuring energy security, the role of the insurance and banking sectors in ensuring financial security, the importance of trade for food security, the role of foreign trade in services (including transport and tourism) to ensure macroeconomic economic and external security, emphasis should be placed on the impact education and science to form the nation's human resources. The analysis shows that there is a relationship between the state of economic security and the level of service development according to a number of criteria. As a factor affecting various indicators of economic security, trade in services plays a key role in strengthening the country's position on the international market, improving the level of security and preserving national interests. Reference: International Monetary Fund: Official Website [e-resource]. - Method of access: 87

98Relutie van Verkhovna Rada Van Oeekraïne "Concept of Ukrainian National Security (Principles of National Policy) / 97-VR / / Supreme Committee of Ukraine (BVR). 85. Meten van de Handel in Diensten: Een Procedure Voor en WTO / OMC I N SAMENSMODINGKINGINGS Door De WTO /OMC Satisfied Inter-Agency Task for International Services Statistics in Services. Geneva: WTO Pages. Social Inserted Nekur: A Study in Gujarat, Met J. Unni, R. Jhabvala and U. Rani Conference (New Delhi, Routledge), "Rate dent-removal guarantees: tools for evaluating the European social security system", International Review of Social Security, Geneva: AISS, Vol. 60, No. 4, No. 4, 2007/10-12 , 10 10 Month to December 88

99Study of corporate leasing and lending decisions Dr. Thomas Anastassiou University of Economics and Business Athens, Greece Dr. Angelos Tsaklanganos University of Neapolis, Cyprus This is a financial leasing option. The measure was developed and entered into force earlier, in 1986 (although it was widely used in the US and elsewhere), but only recently has it been taken seriously in Greece as an alternative source of investment financing. This paper mainly solves three problems. First, an attempt is made to answer the question whether the company's decisions on leasing and lending are replacements or supplements. Assumptions about complementarity are risky in the hiring decision. Especially in Greece, where all leases are currently considered assets, tenant companies are candidates for making false assumptions about the impact of leases on their financial position. This article also raises another question, as soon as the company decides on the leasing option, how many units of a certain type of capital equipment is most suitable for the company to use through leasing. Use a decision rule and give a description of the decision rule. The final question is whether leasing is considered a financing or investment decision. In our opinion, using leasing as a financing decision is a fundamental assumption. However, companies that decide to invest in projects on favorable lease terms risk accepting otherwise unacceptable projects, and vice versa. Currently, it is proposed to look at the combined results of investment analysis and financing to determine the acceptability of investment projects. Keywords: financing policy, capital and ownership structure. Introduction Introduction Financial leasing was introduced in Greece in 1986 when the Greek authorities established a legal framework for leasing. Although leasing has been used in the US for many years, and only in recent years elsewhere, Greek companies have seriously considered it as a financing option. Although a new financial option, from 1997 to 2002, investments have grown at an annual rate of around 25% - 35%1 in recent years. The Hellenic Association of Leasing Companies expects higher growth rates for investments financed through leasing in the next few years. With interest rates falling sharply and economic fundamentals improving, the economic environment in Greece is encouraging more investment in various sectors. In addition to the traditional 1 source, there is an additional financing mechanism: the Greek Association of Leasing Companies. 89

100Financing alternatives, Greek companies could have easier access to investment assets than before. This article tries to answer some of the questions related to the social activities of corporate leasing. The first problem is contained in the second part, which tries to compare leasing with business-to-business borrowing. Part III presents the optimal decision on the amount of capital equipment that the company should use, as long as the lease is secure. Section IV asks whether leasing should be considered a financing or an investment decision, and the conclusion is in the final section. The Relationship Between Leasing and Leasing The decision to lease versus borrow is a complex decision for companies choosing to lease. Leasing versus boring or buying is neither an irrelevant question for the company nor can it be said that leasing is better than other financing alternatives per se. Using the term lease vs. boring instead of lease vs. buy does not mean that the alternative to leasing is borrowing the cost of acquiring the asset. It is simply recognized that leasing reduces a company's ability to borrow. The rent debt goes up dollar by dollar. The company that signs the lease promises to make future payments. These payments are similar to interest payments on a loan. Thus, a company that acquires assets with similar obligations as a company that acquires assets by borrowing. Likewise, the operational risk of the lessee company is not less than the risk of the debtor company. It seems reasonable to assume that because leases subject firms to obligations similar to firms with implicit debt, the firm's overall borrowing capacity is reduced by exactly the amount suggested by Miller and Upton (1976), Lewellen, Long, and McConnell (1976), and finally the earlier theoretical work of Myers , Dill and Bautista (1976) showed that rent and debt are substitutes. More precisely, the lower the rent, the lower the rent obligation, and the company will have to borrow more through traditional channels. On the other hand, the larger the leasing obligation, the less conventional borrowing. Leases affect a company's ability to borrow. Based on his empirical findings, Bowman (1980) also concluded that both leasing and debt financing affect the systemic risk of firms. Similar to debt financing, companies that use lease financing exclusively can return to their target capital structure almost immediately. Technically speaking, a company's debt ratio and lease ratio are inversely related: lease ratio = capitalized assets / total assets, debt ratio = total liabilities / total assets. This inverse relationship confirms that leases and liabilities are substitutes. Another reason that can also explain the substitutability between leases and liabilities is that, in practice, in order to determine a company's borrowing capacity, banks, lenders and analysts examine its ability to cover fixed costs, including contractual minimum lease payments. The fungibility of debt leases is an important assumption that companies must consider when evaluating leases and borrowing. It can further be shown that this assumption is also factored into the lease valuation formula. Companies that assume a free relationship between leasing and debt financing may choose to support leasing, assuming that leasing does not affect their indebtedness. In fact, Mukherjee's (1991) analysis of a cross-section of the 500 largest industrial firms in the United States found that 22 percent of them had a free relationship between leasing and debt financing. However, most of these companies are only engaged in operational leasing, while the others do not have significant leasing. Off-balance sheet financing provided by operating leasing can mislead the true debt relationship. In Greece, where all leases are currently considered assets, the lessee company may make incorrect assumptions about the impact of the lease on its financial position. There is only one exception to the exchange relationship between rent and debt. An empirical analysis by Krishnan, Sivarama and Moyer (1994) reveals that in the 90

101Free relationship between leasing and debt funding for companies with a very high ratio of indebtedness.The survey sample consists of companies with different levels of leasing activities.It seems that companies with a very high leasing activity have different financial characteristics than companies with normal leasing activity or simply use debt financial decorations.Companies with lower total assets, lower cover proportions, higher ratios of indebtedness and higher operating risk have a significantly higher leasing activity, lower income and lower profit.The potential of great financial needs.The only acceptable explanation for this anomaly can be attributed to lower bankruptcy costs related to leasing.Slesssor had high claims from lenders before and after bankruptcy.So, in this case, for a non -solvency potential, it increases due to high operating risk and high borrowing ratios, leasing financing, either with less debt or long -term financing.We believe that the upper findings only confirm the original hypothesis that companies should evaluate the financing of leasing as an alternative before the financing of debt.Under certain strict assumptions, there is financial equality between leasing and borrowing.However, when these assumptions are mitigated to reflect more real -market conditions, they can explain the difference between one and the other form of funding, that is, the decision -making frame is the correct assumption for the leasing problem opposite the highest value for investors because they can best evaluate the right thing foryour company.In order to complete the analysis, the lease company must decide two related questions.The first is related to the center of the leasing issue in relation to borrowing.After the first basic phase of the analysis is completed and assuming that the company finally openses for leasing, the best use of the type of capital equipment and leasing follows.This is to solve the following problem.Suppose the lease company decides that leasing capital equipment is the next step in determining the optimal number of units of the capital equipment equipment and using this method.Decisions that can be drawn from production theory.Production Theory says that the company can continue to add units of its input of the production process to the border expense (ME) of the border income products (MRP) for this type of average input.The amount of capital equipment of the same species can increase to such an extent that its border income product is equal to its border expense, which in this case is a minimum rent.Suppose that the tenant X has decided to rent capital equipment of the type and wants to determine the best type of rent and rental rent, and we assume that this type of equipment is the only variable input in the production process of the company.To simplify things, we can also assume that the rental deadline is only for a particular period, in this case one year, and that the lease agreement requires the payment of the rent.No penalty penalties for this period.Border income (MR) realized from the sale of any unit mr i = 10 generated by type I. = 1 equipment equipment

102If the production function of a leasing company with capital equipment of type i as the only input variable is 1 Q = 600i 40i 2 where Q is the output, then finding the optimal number of units of capital equipment of type i to lease follows MRP i = ME and MRP i = 1,200. (1) Since MRP i = MR i X MP i = 10 X MP i (2) MPi is first found by differentiating Q = 600i 40i 2 from i, MP i = dq/di MP i = d(600i 40i 2 )/ di MP i = i. Replacing (2) with MPi we get MRPi = 10 X (600 80i) = 6, i, and replacing (1) with MRPi and solving for i we end up with MRPi = 1,200 = 6, i i = 6 units. In this case, the optimal amount of lease is 6 pieces of capital equipment of type I. In practice, this calculation can be more complicated because the number of variable inputs needed in the production process of the company can be very large. However, although such calculations can be complex, this decision should not be considered in isolation, but rather as part of the overall question of renting versus borrowing or buying. Leasing as a financial decision The company often has to make decisions about several investment projects. By applying relevant capital budgeting techniques, companies undertake investment projects that appear to pay off positively. For example, if a company uses net present value (NPV) analysis, it selects those projects that have a positive NPV. Within its capital budgeting constraints, the firm selects projects based on the highest positive NPV. The next thing to do is to decide how to finance these projects. Leasing vs. borrowing is a financing decision and as such must be made immediately after any investment decision is made. Evidence from Mukherjee's (1991) lease analysis study shows that approximately 92% of leasing firms consider leasing a financing decision. The remaining 8% of companies consider leasing an investment decision without additional explanation of their choice. In our opinion, viewing leasing as a financing decision is a fundamental assumption. Companies that select investment projects solely on the basis of favorable lease terms risk accepting projects that would otherwise be unacceptable, and vice versa. It is recommended that before accepting or rejecting the project, based on the results of the capital budgeting analysis or the investment appraisal phase, the company moves to the next phase, which is the leasing financing evaluation. The combined results of investment and financing analysis can produce results that differ from each phase of the analysis as being completely independent of the other. To prevent companies from losing positive investment opportunities or projects with negative net effects after accepting funding, it is recommended to use the net present value (NPV) analysis of the net effect and the net 1 method (see Table 1 below). If we have more input variables, the output function will be more complex, but it is still a relationship between different combinations of inputs. It is interesting to mention at least two more common cases. One is the case when at least one variable input is obtained through leasing, while the others are obtained in different ways, and the other is the case when there are several variable inputs, all obtained through leasing. In general, partial differentiation can be used to find an optimal quantity with multiple variable inputs. The marginal product of each input can be found by differentiating the production function with respect to that input while holding other inputs constant. 92

103Lease advantage analysis (NAL) 1. As a decision rule for accepting or rejecting investment projects. Table 1. Investment rule model net effect of decisions NPV condition NAL condition net effect of decisions 1. NPV > 0 NAL > 0 NPV + NAL > 0 project acceptance 2. NPV > 0 NAL < 0 NPV + NAL > 0 project acceptance 3. NPV > 0 NAL < 0 NPV + NAL < 0 Reject item 4. NPV < 0 NAL < 0 NPV + NAL < 0 Reject item 5. NPV < 0 NAL > 0 NPV + NAL > 0 Accept item 6. NPV < 0 NAL > 0 NPV + NAL < 0 reject item 7. NPV = 0 NAL = 0 NPV + NAL = 0 don't care 8. NPV = 0 NAL > 0 NPV + NAL > 0 accept item 9. NPV = 0 NAL < 0 NPV + NAL < 0 reject item 10 NPV > NPV < 0 NAL = 0 NAL = 0 NPV + NAL > 0 NPV + NAL < 0 Project Acceptance Project Rejection This form can be used consistently for any capital investment appraisal. An implicit assumption in the model is that a net present value analysis must be performed before a financing decision is made. As mentioned earlier, the decision to rent or borrow does not in itself determine the attractiveness of a capital investment project. This is clearly a financing decision and should be accompanied by an analysis of the investment capital budget. Since every capital project must be financed, the financing can have side effects on the overall position of the company. Sometimes these side effects are stronger than the main effect of the investment itself on the company's net position. Investment alternatives should be examined in comparison to the capital budgeting and financing assessment analysis. Their combined net effect better determines the impact of each alternative capital item on the company's future net position. For example, in Case 3 in Table 1, even if the capital goods project is considered profitable and the NPV is greater than zero, the firm is better off not implementing the project. The side effect of financing is the overall net effect, NPV + NAL < 0, which is negative for the company. If the company takes over the project, the total market capitalization will decrease. This model can be expanded by providing loans to companies. It is not limited to rental options. Whether a company's financing decision is leasing or borrowing, it still affects the final decision. After all, if companies can secure negative NPV capital project loans on extremely favorable terms, the overall effect may be that the capital projects are saved. Conclusion This paper tries to answer some of the questions related to the new way of financing investment projects, namely financial leasing. It was pointed out that, all things being equal, leasing is not necessarily considered superior or superior to other sources of financing. When the investor decides on the leasing option, the answer is given which is the optimal number of units to set up. Finally, a model combining investment and financial analysis is provided to provide investors with the best decision rules for accepting or rejecting investment projects. 1 See Myers, Dill, and Bautista (1976), who developed a well-known rent valuation formula that allows tenants to judge the attractiveness of a lease. If the net benefit of leasing relative to borrowing is positive, it means that the lessee is better off financing the lease than borrowing and owning the asset. 93

104References: Bowman, R.G., The Leasing Equivalent Sector: An Empirical Survey, Accounting Review, p. Krishnan, G., Sivarama, V. and Moyer, R.C., Faillissementskosten en de Financial Leasing Decision, Financial Management, Vol. 23, Natural rubber. 2, pp. Lewellen, W.G., Long, M.S. and McConnell, L.J., Asset Leasing in Competitive Capital Markets, Journal of Finance, vol. 31, Natural Rubber. 3, pp. Miller, M.H. and Upton, CW, Leasing, Kopen en de kosten van kapitaldiensten, Journal of Finance, vol. 31. Natural rubber. 3, pp, Mukherjee, T.K., A Survey of Corporate Lease Analysis, Financial Management, pp, Myers, S.C., Dill, D.A. and Bautista, A.J., Valuation of finance leases, Journal of Finance, Vol. 31. Natural rubber. 3. Number of pages,

105Yogurt quality control: alternative parameters for Dr. evaluation. E. Segovia García DRA.M.G. Martinez Cisneros Centro Universitario de Los Altos, Universidad de Guadalajara and Lagos de Moreno, Jalisco México Differences in certain quality parameters of different brands. For the purposes of this research, two methods were developed. One method involves sliding a product sample down the top of a plastic cone, then dropping a glass platform 30 degrees above the horizontal plane. Another way is to compare colors between samples. The study lasted 14 months. Method: The slip index is based on the fact that liquid or semi-solid materials flow freely under the force of gravity when hovering over an inclined surface or placed over the top of a cone to estimate the viscosity of semi-solid products. Colorimetric testing revealed extreme color differences that were difficult to detect. The results obtained in this paper show that the sliding index shows the same value of the variable for products and manufacturers from product to product and from batch to batch of the same manufacturer. The above was confirmed when these data were obtained using two methods (cone and wedge). The color change was observed in a similar way as in the test. It can be used to study the degradation of yogurt products because it is well known that many pigments used in this industrial color degrade over time due to time, degradation, chemical instability or Key words: yogurt, quality, colorimetric detection Introduction : yogurt is coagulated milk product obtained by lactic acid fermentation under the action of Streptococcus thermophilus and Lactobacillus bulgaricus. A minimum of 1 x 107 colonies (grams or milliliters). Hard fermentation takes between 6 and 23 hours to achieve the desired acidity and organoleptic properties. Then the homogenized clot is placed in a sterile package. All yogurts must have a pH of 4.6 [1.2] or less. The smell, taste and texture of fermented milk products are often due to the growth of bacteria that produce lactic acid. These microorganisms form different microflora, among which can be mentioned: Lactobacillus, Lactococcus, Streptococcus, Leuconostoc. Like any other food product, yogurt must meet certain prescribed quality conditions according to appropriate standards. Such products are analyzed throughout the entire product process, from raw materials to final product packaging. End consumers rely on product quality, and low-income consumers strive for low prices 95

106Trademarks that assume the same quality as higher priced products In fact, the variety of products available to consumers today is, from a layman's point of view, easy to calculate based on technical criteria, but reliable enough to make an informed decision. Therefore, the goal of this work was to evaluate the quality of yogurt produced by simple methods, with the possibility of evaluating the key physicochemical properties that contribute to the formulation of effective quality standards [2-4]. Quality testing of materials and methods in Mexico, detailing that dairy products, like other food products, are subject to the quality parameters of official Mexican standards. A special case for yogurt is the official standards NOM 181-SCFI-2010, NMX-F-703-COFOCALEC-2004, and manufacturers usually follow the corresponding standards for dairy products. These standards are: NOM-155-SCFI-2003, NOM-184-SSA1-2002, NMX-F-708-COFOCALEC-2004, which determine the physical-chemical and microbiological indicators of dairy products. Dairy Products. However, they do not determine viscosity or color differences, nor do they establish a procedure for comparing one label to another, which is difficult to implement, to say the least. Therefore, below we propose two new parameters that complement the existing criteria, namely the sliding index and the colorimetric test. Determining the slip index The shear index is based on the fact that all liquid or semi-solid substances flow freely when placed under the force of gravity. wedge. This test is performed by placing a product sample on a 30° platform and a beveled conical tip. In both cases, the time at which the product slides is a form used to check batches of different viscosities.its own value. In fact, color needs to be normalized in order to be classified and reproduced. The process of measuring color basically consists of adding the response to the color stimulus and its normalization to the spectral color curve of the photoreceptor. As a reference, it is customary to use the spectral curves of the so-called International Commission on Illumination (CIE for short, after the French first). However, it is important to note that color is a subjective characteristic that exists only in the eyes and brain of the human observer, and is by no means an inherent property of the material [5]. Due to the development of the cosmetics industry, colorimetry has been greatly extended to characterize, for example, the color of shades, dyes, fabrics and hair. Chemical analysis of the surface of many materials, as well as its reactions, can be performed using advanced colorimetric techniques [6]. In the case of the food industry, even the slightest color change can be used to assess the condition of a food product or to make a decision from batch to batch [5]. The experimental samples were 3 different brands of commercial yogurt (identified in the study as F1, F2 and F3), readily available in the Mexican market. A universal stand with a ring-shaped laboratory funnel was used (Figure 1A). Under the end of the funnel there is a cone made of transparent plastic material with a diameter of 9 cm and 96 cm.

10718 cm in height at a distance of 1 cm.Mix yogurt samples for 1 minute at 14 ° C.Then pour 10 ml of each sample and note the past time from the top to the end of the cone (Figure 1b).This procedure is repeated five times on each sample.Measurements were carried out on 3 different markings and different series for each tag.a)# b)# !! Figure 1.a) conical system for measuring the sliding index b) sliding the sample in consecutive stages.Place a rectangular flat glass piece (18 x 5 cm) at an angle of 30º relative to the horizontal (Figure 2).The yogurt sample is mixed at 14 ° C for 1 min.The yogurt sample (30 ml) is sprayed on the top of the wedge, 1 cm above it, and the time of leakage through the glass is recorded.Repeat the process 5 times for the entire set of samples.2. System System for measuring the skating index: a) 8 x 5 cm glass platform, tilted at an angle of 30 compared to the horizontal.B) Example.For colormetric characterization, the MINOLTA Cielab spectrophotometer was used.The device offers a 3D map: I, A and B. I b. I intensity and varies between 0 and 100. Coordinates and defines the deviation of the acromatic point according to the red.Coordinate B defines the deviation according to the yellow color, as the schematically shown in Figure 3. Mix a 10 ml 15 s sample at 14 ° C before measuring in a spectrophotometer.97

108T i e m p o (seg) t i e m p o (seg) Eurasian disciplinary forum, EMF October, di bilis, procedure for civil procedure in Georgia, Volume 1, a) #b) #! As shown in the picture.3.a) coordinated descartes system.B) Cielab.Revlab and Discussion Figure 4 Summary of the sliding Index.a) #b) #nnn nn nn nn ln ln2mar08g-020 yly14nea ylx21neb ylllly111febc ynz13nea ynzfeb yn 8G-018 AFB.4.a) Sampling time of cone sample.B) Sample Sample Platform Sample on 30.What is concerned with color test, value 1, and B and B are shown in Figure 5. It is similar to F3, and value value between 16.2 and manufacturers (F1)reflects an index from one graph from one chart to another (F3: L1, L2, L3) .din 27.6, 16.2, 30.4, this shows how two images differ in comparable situations. This is also the case (F2: L1, L2, L3), two of which have comparable values (32.8 and 30.4), one is different from the other sample (40.0) (see Figure 4). The tabelica and summed up various products three studied analyzes.) is comparable (36.8 and 33.0) represents greater value (89.2). The needed manufacturer shows similar behavior in two (P1, L1, L2), with a value of 57.0 and 58.8, while a third party (L3) shows a decrease (50.6) .index brand (F3, P2, L1, L2, L3) are in a similar range (27.6, 33.0 and 29.4). As shown in Figure 4, two trademarks(F1 and F3) have similar indices (36.8 and 33.0, respectively) .98

109VALORES CROMATICOS DE l SCI 10 /D65 SCE 10 /D65 VALORES CROMATICOS b SCI 10 /F2 SCE 10 /F2 /D65 SCI 10 /D65 SCE 10 /F2 SCI 10 /F2 VALORES CROMATICOS a SCI 10 /D65 SCE 10 /D65 SCI 10 /F2 SCE 10 /F2 Eurasian Multidisciplinary Forum, EMF October, Tbilisi, Georgia Proceedings, Vol.1 From one manufacturer to another, from one product to another, from The behavior of one party varies to another. For the third manufacturer, two of the three series (L2 and L3) were comparable in parameter l, and the second product (L1) was slightly better than the previous series (Fig. 5a). Figure 5b shows the color variation of the brand with similar values ​​according to the deviation from the color point a of the three diagrams (L1, L2 and L3). Batches from manufacturers F1 and F2 showed variation in color point b for different products, as shown in Figure 5c. a)# b)# YNZ20NOVA YNY29NOVB YNX03DICC YLZ15NOVA YLX20NOVB YLY03DICC! c) # NNN LN07G0-16N 3 OVB SCE 10 Sl. 5.a) Chromaticity value of l 3 series of products. b) Chromaticity values ​​of 3 series of products. c) b chromaticity value of 2 series of products. Conclusions: The results obtained in this work lead to the conclusion that the slip index shows significant differences between manufacturers, between products, and even between different series of a certain brand, which was confirmed by the wedge and cone method. As stated, they are constantly in each other. Color variations that are barely visible to the naked eye also reveal important differences between batches and from brand to brand. The product slip index has been validated in key areas such as pharmaceuticals and veterinary medicine, and its application to yogurt products could provide a simple but highly indicative assessment of quality control. In addition to the results presented here, color characterization can also be used to study the degradation of yogurt products, as many pigments used in industry are known to change color over time due to degradation, chemical instability or exposure to light. References: Kulwichit W, Nilgate S, Chatsuwan T, Krajiw S, Unhasuta C, Chongthaleong A. Accuracy of Leuconostoc phenotyping: a comparison of the API system and conventional phenotyping. Infect the BMC. diss. 2007;7:69. Kroger M. Quality of yogurt. J. Dairying. 1976;59:

110Aryana KJ, McGrew P. Quality characteristics of yogurt with Lactobacillus lactis and various prebiotics. LWT - Food Science. Technology 2007, 40: Soukoulis C, Panagiotidis P, Koureli R, Tzia C. Industrial yogurt production: monitoring the fermentation process and improving the quality of the final product. J. Dairying. 2007;90: Pratt W. Digital image processing. third edition. J. Wiley & Zonen; González R and Woods R. Digital image processing. third edition. The Prentice Room;

111The advantages of the location and the potential of Georgia to attract direct foreign investments by David Sikharulidze, an associate professor.Vasil Kikutadze, Associate Professor.Grigol Ratidze University, Georgia, Abstract L) Benefits such as FDI Location Determinants.Oli Paradigma is a general frame explaining that the direct side of investment (FDI) is carried out on the basis of three factors: the retention of ownership, the advantage of location and internalized benefits.Try to explain the benefits of the location that makes the company resident abroad.Multinational corporations often participate in foreign production when they believe that it is in their interest to combine their ownership benefits and certain benefits of internalization with foreign production.This article analyzes the benefits of Georgia's position to explain the influx of direct foreign investments in the Gruzi economy.It also analyzes the motives behind direct foreign investments in Georgia.These motivations help determine what kind of policy of the country the hosts should adopt to promote institutions of direct foreign investments in the Georgian economy.Keywords: location advantage, direct foreign investment, search for direct foreign investments, search for direct foreign investments in the market, searching for the effectiveness of direct foreign investment introduction of multinational corporations (many) increasing interest in activities through direct foreign investments (FDI) in Georgia, people only coincide with high expectations from contributing to direct foreign investments to economic and social development.Most politicians and analysts agree that developing countries are primarily relied on as a source of external financing.They point out that direct foreign investment for various reasons stimulate economic growth more than other forms of capital inflow.Mno-i have top technical and administrative abilities and can bypass the production functions of local companies, but the effect of BDI and its quality depends on a large number of domestic policies, especially measures for human capital development, as well as social, physical and institutional infrastructure.The research of political application of location explored the ways in which different countries, states and territories can actively compete to be locations for DBI production.Location theory is often applied by researchers who want to understand the factors that affect the selection of foreign activities of multinational corporations.It is assumed that the decisions about the location of foreign investment are affected by many variables specific to land.Interest in the location must exist if the company wants to settle abroad;If this is not the case, it is better to produce the company in the home country and only export abroad.Multinational corporations often find the greatest interest in foreign companies to combine competition or the greatest interest in retaining ownership, which may be due to multiple sources and some benefits from internalization, while production takes place in another country.A specific choice of production location abroad will depend on the benefits of country or country's location abroad, including economic determinants (such as market size, natural resources and property creation), policy frames, business improvement 101

112The difference in the locational advantages of different countries is an important factor in determining the international locational pattern of foreign direct investment or other types of activities of multinational corporations. In recent years, the Georgian government has made many efforts to improve the business environment in the country. The new tax law, passed in 2005, reduced the tax rate and number of taxes for companies and citizens. The customs law passed in 2006 reduced trade barriers by reducing the number of customs categories and the overall level of import and export duties. Similar liberalization occurred in the areas of licenses and permits and labor regulations. In many of these areas, particularly labor regulations and trade regimes, Georgia now has one of the most liberal policy frameworks in the world. Georgia has good transport connections with CIS countries, Europe and Asia, free trade agreements with Turkey and CIS countries. Georgia also has GSP with the European Union, and GSP with the USA, Canada, Japan, Norway and Switzerland. Therefore, when evaluating the advantages of Georgia's location, some important questions should be kept in mind: Why is Georgia not a favorable investment destination? What policies should host countries adopt to promote FDI positioning in their economies? The choice of FDI should depend on the motives for carrying out investment activities. These motivations determine what policies host countries should implement in order to promote the positioning of foreign direct investment in their economies. To attract foreign direct investment and multinational enterprise (MNE) activities, different policies (or incentives) are needed to attract different Modi or FBI. Cliff, Bellman and Dunning suggest that, from the OLI Eclectic Paradigm FDI determinants, Dunning states that the relative attractiveness of FDI locations is determined by investment motivation, which he divides into four categories: resource-seeking, (horizontal) market-seeking, (vertical) efficiency-efficiency and strategic asset sourcing. Different types of investment incentives are needed to drive internal activities of MNCs from seeking natural resources, seeking C.F. from the market, or seeking efficiency. Export-oriented direct investment is likely to be less affected by the size of the local market than import substitution of foreign investment. Investments in research and development facilities require a different kind of human and physical infrastructure than investments such as assembly or marketing (Dunning 2009). Decisions to locate natural resources for seeking foreign investment are considered to be influenced by a number of country-specific variables, including the availability, price and quality of natural resources and their exploitation (ie, processing and marketing); infrastructure development and availability of joint venture partners. Investment incentives are also important for seeking DBI resources (Caves, 1996), (Dunning, 2001). Historically, the main determinant of FDI in a host country has been the availability of natural resources, such as minerals, raw materials and agricultural products. Dunning also highlighted the increasing importance of large and growing domestic markets, the availability and cost of skilled and professional labor, the quality of national and local infrastructure and institutional capacity, macroeconomic and macro-organizational policies, and regional and local development agencies that influence the market for FDI (Dunning, 2009). In the case of efficiency-oriented foreign direct investment, the main determinants are mainly related to production (eg labor, materials, machinery, etc.), free trade in semi-finished and manufactured products, investment incentives, investment products. The motivations and drivers of FDI vary from country to country and industry. In general, FDI in countries in transition are more advanced and more often seek efficiency, i.e. focus on export processing. For example, CEE is increasingly targeted for high value-added manufacturing, such as the electronics and automotive industries. See and Turkey are targets for market investments and more fragmented industries such as textiles and expensive food as well as services. In Southeast Europe, however, FDI output increased by 102% in 2011

113Competitive production costs and open access to the EU market, while in the CIS resource-based economies benefit from continued exploration of natural resources (UNCTAD, 2012). In the case of the CIS countries, one of the main determining factors is the abundance of natural resources. Until the early 2000s, FDI inflows to the CIS were associated with the exploitation of natural resources, the construction of pipelines for the transmission of that energy, and large-scale privatizations (Shiells, November 2003). Georgia is becoming an unattractive location for investment based on the decline in investment volume over the past three years. Foreign direct investment (FDI) in Georgia in 2012 was USD 865 million, which was 23% less than the 2011 figure and 6% more than the adjusted data on the inflow of direct investment in Georgia5 (thousands of USD) Figure 1. List of direct of internal investments, 2007, 2,014,841.6 Inventory of incoming FDI, 2008, 1,563,962.4 Inventory of incoming FDI, 2009, 658,400.6 Inventory of incoming FDI, 2010, 814, Inventory of incoming FDI, , Incoming 1,117 244.1 Inventory of FDI, 2 0 12*, 865,* Compared to the same period in 2011, FDI in value primary industries fell by 32 percent, compared to 2010. FDI in production increased by 59 percent, while FDI in services remained low. However, services are by far the main investment option in broad foreign portfolios. Foreign direct investment in Georgia by economic sector6 Figure 2. Services, 2007, Services, 2008, Manufacturing, 2007, Manufacturing, 2008, Main business formats, 2007, Main business formats, 2008, Main business formats, 2009 ., service activity, 2009, manufacturing industry, 2009, main industry, 2010, service activity, 2010, manufacturing industry, 2010, service activity, 2011, manufacturing industry, 2011, manufacturing industry, 2012, Primary, 2011 , Primary production services Services, 2012, Primary, 2012, National Statistical Office of Georgia. Georgian inflow of foreign direct investment in stocks. 6 State Statistical Office of Georgia. Direct foreign investments by economic sector. 103

114The main motivation for investing in Georgia is the search for resources, which until 2006 was related to the extraction of natural resources and the extraction of raw materials (ferrous metals, magnetite, fertilizers, copper, cement). Particularly high revenue flows in 1997 and 1998 were due to the construction of the Baku-Supsa oil pipeline and the SUPSA terminal. Not surprisingly, the availability of natural resources (such as oil) appears to be the main motivation for resource-seeking FDI (Nunnenkamp, ​​​​​​​​​​​2004). Another important reason is to find a market. For example, when analyzing the structure of investments in Georgia, they are driven by the privatization of network industries (telecommunications, energy production and distribution, ports, oil terminals, media), real estate (hotels). Investments in real estate and the Internet industry have a positive effect on the country's infrastructure, but not on production and exports (Schmidt M., 2007). Investments of this type are smaller than in foreign markets because, by definition, they are primarily aimed at the domestic market. For these reasons, insignificant results are expected. Furthermore, due to the repatriation of resources, the host country's balance of payments may deteriorate in the long run, since markets seeking FDI often do not generate export earnings, especially if local markets are protected. Therefore, the impact of this type of FDI on growth should be weaker than that of efficiency-oriented direct investment. In the case of search sources, FDI is usually concentrated in enclaves dominated by foreign affiliates and therefore, for this reason, has little connection with local product and labor markets; the level of knowledge transfer may also be low. Current investment flows into Georgia may not be sustainable. Access to research and development and export production (machinery and electrical equipment) can be rated as important factors for investing in Georgia, which shows that investors are not yet looking for efficiency in Georgia. Efficiency-oriented direct investment plays an increasingly important role in manufacturing and open trade and institutional development, and it is crucial for host economies to attract this type of direct investment. According to the Global Competitiveness Report, Georgia ranks 61st in institutional development with a score of 4.0. This means that Georgia has some kind of problem in this way. It is in an unfavorable position in terms of property rights, protection of intellectual property rights, legal framework for resolving disputes, independence of the judiciary. There are positive developments in areas such as food processing (production of wine, hazelnuts and mineral water/glass) and investment in export processing in the textile sector. Overall, the challenge for Georgia is to ensure that the benefits of TNCs best contribute to the wider economy. When devising strategies for participation in foreign direct investment, host countries must distinguish between different types of investment. Each type of FDI has specific consequences for the host country and may therefore require different policy responses from the host country. It is important to analyze the dynamics and structure of foreign direct investment flows and potentially attractive investments in order to understand their likely impact on the domestic economy. Georgia must clearly show which industries and regions are most in need of FDI. The State of Georgia must identify the traditional resources of the land. Three traditional resources can be identified: the first strategic position of the country; others - unusual combination of agriculture and food industry with good soil, water and sunlight; from coastal tourism to mountain tourism and the use of greenery, trekking and cultural tourism, the tourist potential of the third industry range (Sumson I., 2008). and 104

115Finally, due to the strong policy of professional and general education, Georgia needs to build their comparative advantage by building human capital, as the availability of additional human capital is important for the direct foreign investment (Borensztein, 1998).Reference: Behrman J. N. The role of international corporations in Latin America: Automotive and Petrochemistry.Lexington, MA: Lexington Books, Borensztein Eduardo R., Jose de Gregorio and Jong-Wha Lee.What is the impact of foreign direct investment on economic growth?Journal of International Economics, Str Caves R. Multinational corporations and spill effects.Log.Cambridge: Cambridge University Press, Cleve E. Eclectic Paradigms and Foreg Direct Inevstment [Conference] // Repositioning African Business Development for 21st centers.IAABD, PP Dunning JH Transnational corporations, enterprises and a global economy.Log.Wokingham: Addison-Wesley, Dunning JH Location and Multinational Corporation: A neglected factor?[Dnevnik].International Journal of Business Studies, Sv.29 (1) PP Dunning J.H.Location and multinational corporations: a neglected factor?International Journal of Business Administration, Sv.40, Str Nacem L. and Zaheer S. Persistence of Distance?Influence of technology on the motivation of multinational corporations for investing abroad.Strategic Management Journal, Vol.41, Nunnenkamp P., Spatz, J. Direct foreign investment and economic growth in emerging economies: How relevant economic and industrial characteristics of the host country are?// Multinational company.Full.13. New York and Geneva: United Nations, STR SHIELLS C. Direct foreign investment and investment climate in the CSD countries.// Document for discussing IMF policy.November Shmidt M. Direct foreign investment in Georgia: Can I make policies to promote active investment difference?// Georgian-European Political and Legal Advisory Center (Geplac).Tbiilisi, Strumson I. Medium-term Georgian economy perspective // Georgian Ekonomski trendovi (quarter).Georgian Center for European Policy and Legal Counseling (Geplac), February, p.2. UNCTAD's World Investment Report 2012: According to the new generation of investment policies [sessions].- New York and Geneva: United Nations Publication, p

116Shaping the ethics of professional accountants from an ethical perspective: analysis of determinants and their influence Neringa Stonciuviene, Ph.D. Social Sciences Aleksandras Stulginskis Justina Naujokaitiene, MSc Organizational Psychology Vytautas Magnus, University of Lithuania Economic decision-making for business owners, potential investors and organization managers and technicians rely on information provided by accountants. Inadequate or inappropriate understanding of ethical standards by accountants or individuals operating in their environment can lead to unethical behavior of accountants and problems in accounting and financial management. This research analyzes the behavioral models of professional ethics proposed in the scientific literature and used in empirical studies, and the possibility of applying these models in the context of assessing the professional ethics of accountants in the context of their virtues and environment, the following virtues were selected: Accountants and environmental factors influence the motivation of accountants for ethical /unethical behavior and evaluates the importance of those factors for the ethical behavior of accountants. Analytical studies were designed to develop a theory-based framework. Using Rest's model of moral behavior of managers, he analyzes the influence of personal moral identity, business environment and the "Code of Ethics for Professional Accountants" on the professional ethics of accountants. In order to determine in advance whether these factors predetermine the ethical behavior of professional accountants, an anonymous survey was conducted among professional accountants in the corporate world, asking whether their presentation of virtues and issues related to professional ethics in the corporate environment would lead to. Questions are important in the accounting business. The findings lead to the conclusion that the ethical behavior of accountants is shaped by their virtues (responsibility, integrity, fairness, focus, independence and self-confidence). At the same time, neither the accountant's work environment nor knowledge of the Code of Ethics for professional accountants determines ethical behavior. Keywords: applied ethics, business ethics, ethics of professional accountants, ethical code of professional accountants Introduction The importance of the accounting profession and its activities in modern corporations is unquestionable. Company owners and managers, as well as potential investors, make important economic decisions based on information provided by accountants. The correctness of those decisions may depend on the quality of accounting information. In addition, accounting information is a resource used to form a company's goodwill, and it is also a resource for the business environment and the public to evaluate the company. Accountants must meet, among other things, a high level of professional competence, excellent IT control, flexibility and openness to innovation. This cannot be developed only through vocational training. When choosing an accounting major, you should score 106

117His virtues, moral attitudes and personal culture.One of the requirements that must meet professional accountants is to recognize ethical principles and their application in everyday practice.Accountants, on the other hand, must comply with their employer's requirements and ensure that quality relies on proper presentation of their responsibilities and companies they work for.It is known that they are often faced with a dilemma between behavior and the strictly compliance with the owner of the owner of the professional and personal ethical standards, with tolerance and sanctioning the unethical behavior, giving the benefits of shaping corporate image,Although artificial and simulated, and providing objective and authentic information without violating the requirements of professional ethics.Ethics for professional accountants belong to the area of applied ethics, often associated with business ethics.Business uses ethical principles to achieve strategic goals.As business development experts, accountants also work for this purpose. The debut ethics in the context of business ethics therefore strengthening the virtue of accountants and humanizing their action.Accountants, on the other hand, are often invited to act in ways that are not in line with their ethical principles, and of professional accountants are required to be especially ethical.The innate virtues and moral of the individual are considered one of the decisive factors that make up the ethics of the profession.However, inadequate or inappropriate understanding or misunderstanding of ethical standards by accountants or actors in their environment can lead to unethical behavioral accountants and create problems in handling accounts and financial management.Therefore, it is necessary to understand, both theoretically and practically, both the ethics of analyzing and evaluating the accountant affects their behavior, which is led by virtue, business and professional environments.The purpose of the study, after analyzing and selecting factors that affect professional ethics of professional accountants, assess the importance of these factors for the ethical behavior of professional accountants in the context of their professional ethics and environments.For the purpose of realization of the study, the following tasks were installed: analyze the models of professional ethics proposed in scientific literature and determine the possibility of the application for assessing the professional ethics of the accountant in their virtues and surroundings;elections affecting accountants' Ethics / immoral accounting virtues and environmental factors of behavior motivation;Assessment of professional accountant behavior.An accountant work environment is associated with their attitude towards ethical behavior;3. Knowledge of ethics of professional accountants is associated with their attitudes towards ethical behavior.Theoretical and methodological substrates of residual models for four-component studies of moral decision-making and behavior, is widely analyzed in scientific literature and used in empirical research (Jones, Weaver, Reynolds, 2006; de Cremer, Mayer, Schminka, 2010. Ruedy, 2010.; Wolcesyn, 2011; Shawver, Clements, 2012; Svanberg, 2012) were selected as 107

118study. TM Jones (1991) evaluates the model as a theory of personal moral decision-making that can easily be adapted to organizational activities. The essence of the RES individual moral behavior model depends on four components of the psychological process: moral sensitivity, moral judgment, moral motivation and moral character. Moral sensitivity is the process of explaining a situation from aspects related to morality. A person understands moral issues (Svanberg, 2012). Here, personal awareness plays a decisive role in the analysis and correct explanation of the incident. Only with a good understanding of the existing situation can we get a conclusion about the relationship with morality (Ruedy , 2010). The second phase includes a moral judgment about the situation. In most cases, scientists will analyze the influence of gender, age and education on decision-making (Akman, 2011; Azevedo, Clachocchione Jr, 2012; Iswari, Kusuma, 2013). However, as P.A. Marques, J. Azevedo-Pereira (2008), L. Kretzschmar and W. Bentley (2013) At least as important moral ideology as individuals, i.e. moral principles of personal use and recognition. According to Rexter's model, the decision about the next motivation is based on moral motivation. From the perspective of business (Wolcesshyn, 2011) and society (Brekke, Kverndokk, Nyborg, 2003), this factor is important. In fact, it means that moral values ​​are preferred over other values, such as. Material. At the same time, it is responsible for results future decisions (Svanberg, 2012). The last component of the REST model is moral quality (making decisions in the mind), regardless of the opposite point of view or behavior of different behaviors. Some scholars (Hartman, 1998) emphasize the influence of personal interests on moral/immoral behavior, while others (Bonaci, Strouhal, 2012; Cheng, 2012) emphasize the importance of the business and social environment. All four components of this model are closely intertwined, and one of the successes is not equivalent to the success of other phases of moral behavior. When analyzing moral behavior in the organization, L. Treviño, G.R. Weae and S. J. Reynolds (2006) extended the residual model, pointing out that two attributes predetermine personal moral behavior of an organization: individuals and contexts. As the author claims, personal dimensions are cognition, emotion, and identity-based dimensions that predetermine moral behavior. They divide the attributes of the context into two types of organizations and issues. Accountants also act in accordance with the analysis of the rest model in professional decisions. However, it is necessary to emphasize three characteristics that reflect the morality of professional accountants. First of all, accountants must strictly adhere to the established moral standards defined in moral norms of a professional accountant (manuals, 2013). The Code establishes a standardized method for accounting professional ethics. It is standardized because it gives positive or negative values ​​to certain practices and tries to build these judgments on the basis of moral norms and/or values ​​(Kretzschmar, Bentley, 2013). However, as pointed out by N. Martinov-Bennie and G. Pflugrat (2009), moral standards are valid only when the employees who designed them well understand the requirements and accept them internally. This only proves another characteristic of the morality of a professional accountant: every accountant has a person who has moral principles that acquires and overcomes, and they judge every situation from the perspective of their moral philosophy. This specialty of ethics of professional accounting ethics is the second phase (moral judgment) of the rest model (moral judgment) and the scientific research mentioned above (Treviño, Weaver, Reynolds , 2006; Marques, Azevedo-Pereira, 2008).108

119It would be wrong to deny another peculiarity of the accounting profession in its work. Accountants inevitably begin by communicating with other company employees, company managers and owners, and the companies they work for and their suppliers of products and services to customers. The ethics of professional accountants is therefore attributed to the field of business ethics. From the perspective of business ethics, the ethics of professional accountants are the activities of accountants who follow professional norms and standards when dealing with the interests of individuals, companies, companies and society, operators and investors (Cheng, 2012). Owners and managers of companies are often interested in the company's operations, which brings them benefits in the eyes of competitors and business partners, lower taxes and a better corporate image. In the 20th century, the accounting profession claimed to be both ethical and ethical, but this claim was challenged by regulators, legislators, investors, and stakeholders (McKinney, McKinney, Emerson, Neubert, 2010; Meihami, Meihami, Varmaghani, Mehami, Mehami , Kharedian, Kharedian, 2013). G. Venice, C. c. Venezia and C.W. Hung (2010) describe this situation as an ethical work climate that all stakeholders must take care of. In conclusion, it can be said that the formation of ethics and the ethical behavior of accountants can be analyzed by analyzing the influence of two factors, virtue and the environment. The formation of the virtues of accountants is predetermined by the innate personal characteristics and specifics of the ethics of ethical norms of professional accountants. Because accountants must respond to environmental influences in accordance with professional ethics, they undoubtedly influence these relationships. The motivation for ethical behavior is therefore formed by three interrelated components: the virtues of accountants' ethics, the effects of the environment and professional ethics of the accountant's environment, the virtues of ethics of professional accountants and the environment for standardization (Fig. Factors affecting the professional ethics of accountants in the Code of Conduct for Professional Accountants (Handbook, 2013) sets the following most important principles of professional ethics for auditors: honesty, objectivity, professional competence and care, confidentiality and professional conduct. The principles of integrity require directness and honesty in all professional and business relationships. Integrity is one of the virtues, a good trait that must be rooted in a person to be practically applied (Kretzschmar, Bentley, 2013). According to D. de Cremer, D. Mayer, M. Schminke (2010), integrity is that particular principle whose practical application informs you on the path of ethical behavior. studies by J.P.T.Fatta (1995), both accountants and students consider integrity and the most important requirements of the ethical code of professional accountants. According to the principle of objectivity, accountants must not tolerate bias, conflicts of interest or undue influence on the professional or business judgment of others. In order to act objectively, a person must have a strong character and self-confidence in order to ignore personal interests and act correctly (Hartman, 1998). L. Kretzschmar, W. Bentley (2013) emphasizes that ethics is not a virtue or a moral philosophy of an individual109

120It is never possible to act objectively in a moral sense. On the other hand, E. Hartman (1998) argues that acting confidently on one's own principles while ignoring good arguments against it is not, since stubbornness is not a virtue, although stubbornness can lead to good results in some cases. Professional competence and care are closely related to virtues such as responsibility, punctuality and focus. On the other hand, the professional competences, knowledge and skills needed for clients or employers to receive competent professional services are acquired through learning and lifelong learning. This is the main principle that has led scholars to take an interest in the Code of Ethics for Professional Accountants as a source of legitimacy requirements for accountants (Uysal, 2009). Accountants who fail to develop focus and accountability may do a good job, but they will never be trusted in a professional and business environment (Spalding, Oddo, 2011). The principles of professional competence and due diligence are closely related to the principles of integrity, since ethical behavior should establish a balance between what should be done, how and what should be done (Novičević, Žikić, Martin, Humphreys, Roberts, 2013). Accountants respect the confidentiality of data obtained as a result of professional and business relationships and will not use it for the personal benefit of the accountant or a third party. This principle is closely related to virtues such as independence, integrity and fairness. Professional accountants have a duty to instruct clients or employers skillfully and diligently in accordance with the requirements of integrity, objectivity and independence (Uşurelu, Marin (Nedelescu), Danailă (Andrew), Login, 2010. However, research data by J. P. T. Fatt (1995) show that accountants only consider independence to be very important. In many cases, the accountant's independence depends on how he or she defines his or her relationship with the organization (Novicevic, Zikic, Martin, Humphreys, Roberts, 2013). This principle is related to the accountant's virtue of remaining faithful in all circumstances. Loyalty to a client or employer often includes necessarily maintaining the confidentiality of information about that client or employer (Spalding, Oddo, 2011). Professional knowledge and skills alone are not sufficient for an accountant to act with integrity, which is why the Code of Conduct for Professional Accountants requires professional conduct. It is imperative that every accountant fully understands the legal practices relevant to their work and adheres to them in order not to tarnish their professional reputation (Spalding, Oddo, 2011). Clients, employers and other stakeholders should clearly identify accounting professionals (Uşurelu, Marin (Nedelescu), Danailă (Andrei), Loghin, 2010). Research methodology This research is based on quantitative research methods. In order to determine whether virtues, work environment and knowledge of ethical codes determine the ethical behavior of accountants, a study was conducted in which professional accountants in business were asked to assess whether the presented virtues are important in accounting practice. Work and evaluate cases that may raise issues of professional ethics in the work of accountants. In order to assess the perception of ethical behavior, respondents were asked to rate the importance of generally accepted principles in their work. Respondents were familiar with the five principles in the Code of Professional Accountants: honesty, objectivity, competence and due diligence, confidentiality and professional conduct. 110

121In measuring the influence of personal virtues on accountants' perception of ethical decision-making, respondents were asked to rate the importance of the presented virtues in their work. The audit examined six virtues: responsibility, honesty, integrity, focus, independence and self-reliance. The auditor's work environment (the auditor's relationship with colleagues and managers) was measured by asking the auditors to assess whether the cases that appear in the auditor's work could cause ethical problems. Examples of cases mentioned in the questionnaire: the accountant is afraid of losing his job; the accountant has a close relationship with the company manager; the manager forces the accountant to keep incorrect accounts; the accountant has a personal interest in the company (for example, he helps the family buy products or services from employers. In order to explore the empirical results, the questions of this study are both general and specific. The questionnaire items include a Likert scale. The research was conducted using an anonymous questionnaire. To measure data reliability was applied Cronbach's, which shows that there is an internal reliability coefficient for the composite scale. Data were analyzed using SPSS software. and Kruskal-Wallis tests. The questionnaire was designed to examine the perception of corporate professional accountants on ethical behavior at work. The questionnaire is based on the Code of Ethics for Professional Accountants (Handbook, 2013), Rest's model (1986) and research by L. Treviño, G. R. Weaver, S. J. Reynolds (2006). Results A total of 100 questionnaires were distributed and 86 were returned. The response rate was 86%. Results: 83 women (96.5%) and 3 men (3.5%) participated in the research. The majority of respondents were between the ages of 30 and 50 (41; 47.7%) and over 50 years old (37; 43%). Only 9.3% of respondents (8 respondents) were younger than 30 years old. In total, 65.9% of respondents completed higher education, while the remaining 34.1% did not. Most respondents (73.3%) were in the position of head of accounting in the company, 1.2% were deputy heads of accounting, 19.8% were accountants, and 5.8% were in other jobs (bookkeeper, cashier) . More than half of the respondents, or 59.5%, have more than 20 years of work experience, ranging from 10 to 20 years. The analysis of scientific publications on the attitudes of accountants towards ethical behavior led to the conclusion that the virtues of accountants are related to their attitudes towards ethical behaviour. The study analyzed six virtues: responsibility, integrity, honesty, focus, independence and self-confidence. It is assumed that the more an accountant values ​​his virtues, the more ethical behavior he observes in his work. The results of the research are presented in Table 1. Table 1. Correlations between accounting virtues and perceived ethical behavior Correlation coefficient p Conscientiousness Integrity Honesty Focus Independence Trust

122The obtained results confirm the hypothesis that the virtues of accountants can influence their perception of ethical behavior. The more importance an accountant attaches to virtues such as commitment, honesty, attentiveness, independence and self-confidence, the greater his/her awareness of ethical behavior in the workplace. Since the obtained correlation coefficients in the analyzed sample are not high, it can be said that these results are characteristic for the analyzed accountants in business. Based on the analysis of scientific literature, two additional hypotheses were proposed that accountants' perceptions of ethical behavior are related to their work environment and knowledge of the code of ethics. Accountants who see their work environment as a possible cause of ethical problems expect their behavior to be more unethical. The results of the research are presented in Table 2. Table 2. With regard to the knowledge of the code of ethics, the correlation coefficient P ethical behavior of accountants P purpose of the working environment of accountants, knowledge of the code of ethics was estimated. Between the environment in which the accountant works and the way he views ethical decisions. However, for a more precise data analysis, evaluate on a case-by-case basis. The Kruskal-Wallis test used in this study suggests that if the accountant has a personal interest in the company (eg helping family or neighbors), providing raw materials to his/her employer, this can be an early determinant of the perception of ethical behavior (p = 0.074). The study analyzed whether knowledge of codes of conduct affects how accountants view ethical behavior. The conducted statistical analysis shows that deontological knowledge has no influence on the ethical behavior of accountants. To verify the obtained results, the Mann-Whitney test was performed. This suggests that attitudes towards integrity do not change regardless of whether accountants are familiar with the professional code of accountants or not and whether they are interested in the topic of professional ethics for accountants. Table 3. Ethical codes of conduct for accountants Assessment of knowledge about ethical codes Knowledge of ethical codes Do you know about ethical codes for accountants? Are you interested in the topic of professional ethics of accountants? Group Whether Group size statistic Z-score Test P-value (two-tailed test) Findings conclude that the perceived ethical behavior of accountants may depend on merits such as commitment, honesty, integrity, concentration, concentration Independent and self-reliant. At the same time, knowledge of accounting work and ethics had no influence on the ethical behavior observed in the analyzed sample. The discussion and conclusions are based on the REST (1986) model and L.Treviño, G.R. research conducted. Wever, SJ Reynolds (2006) Recognizing the Moral Behavior of Individuals112

123It depends on four components of mental processes: moral sensitivity, moral judgment, moral motivation, and moral character. Accountants also act according to this model in their professional decision-making. However, it is necessary to emphasize three particulars that characterize the ethics of professional accountants: strict adherence to established ethical standards as defined by the Code of Ethics of Professional Accountants; assessment of all professional situations by each professional accountant in the context of innate and developed moral philosophy; Accountants are responsible for the preparation and delivery of information that is important to the organization and the public, and therefore inevitably communicate with other employees of the company, primarily with managers and owners of the company and suppliers of the company's products. and the services they work for.customers. Thus, the accountant's motivation for ethical behavior consists of three related components: virtue, impact on the environment, and standardization of the professional accountant's ethics. In order to determine whether these three components can be decisive for the ethical behavior of an accountant, a study was conducted in which professional accountants in the business community were asked whether their proposed virtues are important in the work of an accountant, and the ratings show this in practice. The job of an accountant can lead to problems with professional ethics. Based on the literature analysis (Martinov-Bennie, Pflugrath, 2009; Treviño, Weanam, Reynolds, 2006; Marques, Azevedo-Pereira, 2008), in this study we assume that the ethical behavior of accountants is influenced by six forces (six Strengths, Integrity, honesty, concentration, independence and self-confidence). The results of the study suggest that the observed ethical behavior of accountants is determined by their virtues. Ja McKinney, TL Emerson, MJ Neubert (2010), B. Meihami, Z. Varmaghani, H. Meihami, M. Khaledian (2013), Y. Cheng (2012) G. Venezia, CC Venezia and CW Hung (2010) These accountants are not excluded from the work environment, which may affect their perception of ethical behavior. However, in this study, the accountant's work environment had no influence on the observed ethical behavior. As analyzed in literature studies (Kretzschmar, Bentley, 2013; Spalding, Oddo, 2011; Uysal, Uysal, 2009), the Code of Ethics for Professional Accountants establishes standards of ethical behavior for accountants. The current study shows that the Code of Ethics has no effect on observed ethical behavior. In summary, the results of the study suggest that the observed ethical behavior of accountants is predetermined in terms of their virtues. Neither the accountant's work environment nor knowledge of ethical codes had an effect on the observed ethical behavior. Limitations of the investigation. In the development of this study, the implications of analytical factors on how the general public, prospective accountants (students) and their teachers (experts) evaluate the ethics of professional accountants; are these factors equally important in shaping the professional ethics of financial and management accountants; analysis factors on the quality and reliability of accounting performance. Literature: Akman, V. (2011). Ethics and accountants in Turkey. Interdisciplinary Journal of Contemporary Business Studies, Vol. 3, no. 3, Azevedo, RFL and Cornacchione Jr, EB (2012). Professional accounting ethics: a visual analysis of public perception. Revista de Educación E Repoctionatión and Contabilidad = Journal of Accounting and Research, vol. 6, no. 1,

124Bonaci, C. & Strouhal, J. (2012) Accounting ethics: Some research papers. Proceedings of the 6th International Conference on Applied Mathematics, Simulation, Modeling. World Academy of Sciences and Engineering Societies (WSEAS), Brekke, K.A. Kverndokk , S. & Nyborg, K. (2003) An economic model of moral motivation. Journal of Public Economics, 87, Cheng, y Further discussion of the ethical construction of professional accountants. International Journal of Business Administration, vol. 3, no. 3, Clancy, T., Steiner, C. and Koltz, T. (2002). Shadow Warriors: Inside Special Forces. New York: G.P. Putnam's Sons. Cohen, A. and Granatstein, J.L. (ed.) .) (1998). Trudeau's Shadow: The Life and Legacy of Pierre Elliott Trudeau. Toronto: Random House of Canada. De Cremer, D., Mayer, D. and Schminke, M. (2010). The guest editor presents Understanding Ethical Behavior and Decision Making: An Approach to Behavioral Ethics. Business Ethics Quarterly, 20-1, 1-6. Code of Ethics Handbook for Professional Accountants. (2013). International Board of Ethical Standards for Accountants. Hartman, E. (1998). The role of character in business ethics. Quarterly Journal of Business Ethics, Vol. 8, no. 3, Iswari, T.I., & Kusuma, I.W. (2013). The Effect of Organization-Profession Conflict on Public Accountant Professional Judgment Using Personality Type, Gender, and Locus of Control as Moderating Variables. Assessment of integrative business and economic research. Vol 2(2), Jones, T.M. (1991) Ethical Decision Making of Individuals in Organizations: A Question of Questions. The Academy of Management Review, Vol.16, No.2, Kretzschmar, L., & Bentley, W. (2013) Applied ethics and tertiary education in South Africa: Teaching business ethics in education in South African universities. Verbum ET Ecclesia 34 (1). Martinov-Bennie, N. and Pflugrath, G. (2009). The strength of the ethical environment of the accounting firm and the quality of the audit review. Journal of Business Ethics, 87 (2), Marques, P. A., & Azevedo-Pereira, J. (2009). Moral ideology and moral judgment in the Portuguese accounting profession. Journal of Business Ethics, 86, McKinney, J. A., Emerson, T. L., & Neubert, M. J. (2010). Effects of ethical codes on ethical perceptions of actions towards stakeholders. Journal of Business Ethics, 97 (4), Meidenbauer, J., editor. (2004) Discovery and Invention: From Prehistoric to Modern Times.Lisse: Rebo.Meihami, B., Varmaghani, Z., Meihami, H., & Khaledian, M. (2013).Professional ethics; The Value Creation Approach in Financial Reporting. International Letters of Social and Humanistic Sciences, (7), Novicevic, M., Žikić, J., Martin, J., Humphreys, J., & Roberts, F. (2013) Negatively responsible management leadership: a moral identity-based analysis on Barnard's conceptualization. Journal of Management History, 19(4), 4-4. Puzo, M. (2001) Family: a novel. Completed by Carol Gino. New York: Harper. Rest J. R. (1986) Moral Development: Advances in Research and Theory, Praeger Publishers: New York. Rowling, J.K. (1999). Harry Potter and the Chamber of Secrets. New York: Scholastic. Ruedy, N.E.; & Schweitzer, M.E. (2010). Now: The Impact of Mindfulness on Moral Decision Making. Journal of Business Ethics Research, 95, Shawver, T., & Clements, L.H. (2012). How do emotions affect accountants' ethical judgments? Journal of Forensic & Survey Accounting, Volume 4, Number 1,

125Spalding ml., A. D. and Ododo, A. (2011).It is time for accounting ethics based on principles.Journal of Business Ethics, 99 (1), Svanberg, J. (2012).Ethical intentions of professional accountants.Conquerations in business roles and professional identity.Journal for Ethics of Electronic Business and Organizational Research.17, no.2, Treviño, L.;Models of ethical decision-making - business: reasoning, intuition and rationing ethical principles.Known for business ethics, 104, UYSAL, UYSAL, Ö.Ö.(2010).Research of corporate ethics, with an emphasis on accounting: Analysis of the secretary from 1988. As an analysis of the literature Business Ethics, 93, Marin, M., Danailps, A. E. and Loghin, D. (year 2010).Bookkeeping - responsibility and creativity.Petroşani University Economics, 10 (3), Venezia, Venezia, G., Venezia, C. C. and Hung, C. W. (2010).Comparative study of the ethical work climate of Asian accountants in the public and private sectors.International Magazine for Business and Economic Research (Iber), 9 (4) ,, 9 (4),

126Impact of International Trade on International Money Wash from the Perspective of International Law and International Trade in Turkish Prof..Prof.Dr. Medeniyet Universites Faculty of Law, Istanbul, Turkish Abstract Globalization affects the economies of all countries.Not only capital, but also raw materials have become a very important part of global mobility.Many countries try to facilitate the movement of capital and goods through their own national laws and principles.However, an international trade is noticed by the illegal trade of goods or international trade, but stems from international money laundering.In this paper, a money laundering mechanism was analyzed based on goods and services trade, better known as commercial money laundering.This is especially true of Turkey.Keywords: International Money Wash, International Trade, Capital Flows Introduction Money Washing is defined as a converting of income acquired in property that cannot be traced to a fundamental crime.The number and extent of the law and the regulations for the fight against money laundering has spread significantly in the last decades.Money washing usually consists of three stages: placement of funds from illegal activities, layered deployment of these funds by moving through many institutions and jurisdiction to cover up their origin and consolidation of funds in their legitimate economies.While the regimens against money laundering have many goals, including crime reduction, maintaining the integrity of the financial system and control of terrorism, corruption and failed countries.This article analyzes money laundering through international trade.The main focus will be on the Turkish economy.Money laundering based on trade many criminals are trying to cover up the origin of their criminal earned funds so that they can profit from criminals and avoid the authorities to discover them.Organized criminals monitor their earnings to wash money to improve their lifestyle and invest their earnings from crime in future criminal activities or legitimate business ventures.Trade -based money laundering is the concealment of a criminal offense and masking legally acquired funds for terrorism and other criminal activities (Sullivan and Smith, 2013).TBML techniques range from simple frauds (such as falsely displaying the price, quantity or quality of goods on invoices) to complex networks of trade and financial transactions.While tbml schedules usually include 116

127Not understanding the price, quantity or type of goods, transactions of intangible assets such as information and services is emerging as a major new frontier for TBML, also known as service-based money laundering. A real source of funds for transaction-based money laundering. TBML excludes the transportation of cash and negotiable instruments by carriers and services provided by alternative remittance dealers. The true nature of the transaction makes money laundering very attractive (Sullivan and Smith, 2013). Increased reporting and analysis of financial transactions due to the emergence of the Spring Teller anti-money laundering terrorist financing initiative has made the transaction more attractive as a means of money laundering (Financial Action Task Force, FATF, 2006). Trade-based money laundering involves various schemes to separate crime money early in the money laundering process. The most common method of money laundering in the US is the Black Market Peso Exchange (BMPE), where Colombian drug traffickers exchange illegal US dollars for clean Colombian pesos. Other methods include manipulating trade documents to overpay or underpay for imports and exports, and using the proceeds of crime to buy gemstones or precious metals. Trade-based money laundering schemes often keep criminals out of the money laundering process, complicating law enforcement investigations. U.S. Immigration and Customs Enforcement (ICE) analyzed outbound trade and financial and payment records, including currency reports, reports of international shipments of currency or monetary instruments, reports of cash payments received in excess of $$ in transactions or business, and suspicious activity Reporting Reports designed to detect anomalies that indicate money laundering in a cash-based trade. While the DEA investigates money laundering, conventional criminal organizations may use various alternatives to BMPE to move value domestically or abroad. Each of these methods is based on the misuse of international trade documents. One of the most common scenarios is undercounting, misclassification and double billing. Each of these schemes is a separate crime and can also be an element of the crime of money laundering, with the two most common money laundering schemes being overstated. If the actual value of the goods in question is overestimated on the invoice, it means that the importer is paying more than the actual value of the goods. This is seen as a reason for importers to move funds abroad to purchase imported goods. Underestimating plans also works in the opposite way. Importer receives higher value of goods When the importer sells undervalued goods, he receives more than the value shown in the official documents. If the value being transferred is illegally obtained, it leads to money laundering. The company attempted to overvalue and undervalue trade goods in an attempt to avoid government trade deficits, taxes or other charges based on the value of goods sent or received. Foreign trade zone declarations are another method to facilitate money laundering. Although it was initially intended to facilitate production in the host country. When manufacturers import parts and materials outside the foreign trade zone, they pay import duties based on the value of the final product, not the value of the parts. Manufacturers are delaying, reducing or even abolishing customs foreign trade zones. The total value of money laundered in US free trade zones is thought to be $250 billion, and frequent criminal activity in free trade zones involves some sort of import-export scheme. Fraudulent documents including forged invoices and fictitious names and addresses are used to impersonate and export clients in collusion with criminals who broker imports and exports. Transfer costs as a way of moving taxable income from the country where the income was earned to another country in order to reduce taxation (Boyrie et al., 2005)117

128Precious commodities and metals can be used as an alternative to cash to transfer value across borders. Diamonds, like gold and other precious metals, are attractive to money launderers because they are easy to hide and transport, and they are mined in remote parts of the world, making it nearly impossible to trace their original source. Even when diamonds are transported openly, it is easy to mislabel the diamond's quality value for money laundering purposes. Globally, there is a growing realization that unusual commodity trading patterns should be scrutinized. An example is conflict diamonds originating in West Africa that do not originate in diamond countries, but are exported to Belgium (FATF:50). The FATF report explains money laundering as follows: An unrelated third party pays the seller in cash An unrelated third party pays the seller by bank transfer An unrelated third party pays the seller by check, bank draft or money order False reporting: such as misclassifying, overvaluing or undervaluing goods Commodity carousel Transactions: Repeated import and export transactions of the same high-value commodity where the commodity does not match the companies involved Unusual shipping routes or transshipment points Packaging that does not match the commodity or method of shipment (FATC, 2008) Trade-based money laundering research Lall (1973 ) investigated overcharging in a small group of Colombian pharmaceutical companies with foreign subsidiaries. Government restrictions on the repatriation of profits are a major problem in international trade. Colombia's foreign exchange and capital controls in the 1960s encouraged multinational corporations to raise domestic prices above corporate levels as a means of shifting profits abroad. Lall found that between 1968 and 1968 related party prices were 33% to 300% higher than market prices in local, regional and world markets. Swenson (2001) uses annual data on US imports for five countries in the 1980s to analyze the response of the average unit value of all (unobserved) transactions within a country-product pair to changes in US imports and foreign tax rates. She found evidence that price changes were consistent with incentives based on taxes and tariffs, but the economies were small. 16. Clausing (2003) uses product import and export price data collected by the US Bureau of Labor Statistics (BLS) from 1997 to 1999 to examine the effect of national corporate tax rates on related party prices. BLS data separately identify intrafirm transactions and market transactions. The clause finds price responses in the expected direction, that is, higher foreign taxes are associated with higher export prices and lower import prices in related party transactions. She estimates that a 1% reduction in foreign taxes reduces the price of US exports between related parties by 0.9% to 1.8%. 1 Anti-Money Laundering Laws Anti-money laundering efforts in the United States began with the passage of the Secrecy Act in 1970, which was largely domestic in nature and applied only to depository institutions. US Bank Secrecy Act of 1970, as amended. The Patriot Act provides the legal framework for government agencies to implement the National Anti-Money Laundering Policy. Originally, US money laundering (AML) targeted 118-year-old organized crime groups

129Especially the war on drugs. After September 11, 2001, activities in the field of terrorist financing received increased attention. There are various motives for this turn, some more cynical, some: mere concern for national security to strengthen the US AML that many experts have been calling for for years. The 2005 Money Laundering Threat Assessment was the first US analysis of money laundering in the United States. The report is the product of an interagency task force of experts from across the US government. In the US, domestic import and export data are compared domestically and internationally to reveal flat rate plans, country of origin, manufacturer, importer-modeller, final recipient, broker, unit price, unit price, commodity activity by time period, and differences in import ports. Analyzes collected financial information to identify patterns of activity related to currency imports, exports, currency deposits in financial institutions, reports of suspicious financial activity, and identities of parties involved in these transactions. Explore domestic import data using automated techniques, such as unit price analysis, to compare the average unit price of a specific raw material and identify traders importing raw materials at prices higher or lower than the world market. Compare the shipment's origin, description and value, consignee and consignor details, and shipping route details with information from existing databases to track down any irregularities, targets or risk indicators. With the help of statistical analysis methods, such as linear regression models, trade data that includes individual undated imports and exports. Compare export data with tax returns to detect discrepancies. Pay special attention to trade transactions that show known indicators of TBML FT activity. Cross-match - Compare known risk types with trade data, cross-border remittance information related to the payment of goods, taxation information and wealth data. For additional explanations and supporting documentation, check traders who have reported deviations in order to verify the regularity of their activities, the type of goods being exported that are linked to organized crime or any other illegal activity and/or the type of goods being handled European Union Investigative Authorities ( Financial Action Task Force (FATF), 2006) can provide an analysis that money laundering has a clear impact on the growth of especially organized crime and drug trafficking, which increasingly realizes that the fight against money is one of the most effective means of combating this form of criminal activity, represents a particular threat to the societies of member states. Although money laundering must primarily be combated in the context of international cooperation between judicial authorities and law enforcement agencies, as provided for in the United Nations Convention on Narcotic Drugs, Narcotic Drugs and Psychotropic Substances against Sluikhandel, this is done in the field of drugs. ratified in Vienna in December 1988, which generally refers to money laundering, detection, seizure and confiscation of the proceeds of crime by the Council of Europe for all criminal activities, was opened for signature in Strasbourg on November 8, 1990. By the recommendation of the European Council of 27 .June 1980 and the Basel Declaration of Principles in December 1988 was chaired by ten groups of banks. Converting or transferring property, knowing that such property is derived from criminal activity or participating in such activity, for the purpose of concealing or disguising the illegal origin of the property or any 119

130Those involved in such activity avoid the legal consequences of their actions. Knowledge that such property is derived from criminal activity or participation in such activity conceals or obscures knowledge of the property or ownership of its true nature, origin, location, construction, movement, right, right. When he receives, acquires, owns or uses property resulting from criminal activity or participation in such activity. In this guide, real estate is defined as property of any kind, movable or immovable, tangible or intangible tangible assets, and legal documents or instruments showing the ownership or significance of such property. Member States shall ensure that credit institutions and financial institutions require proof of identification of their clients when establishing business relations, in particular when opening deposit or savings accounts or when providing secure facilities. The identification requirement also applies to transactions with clients mentioned in paragraph 1 involving 15,000 ECU, whether the transaction is a one-off transaction or in different transactions that appear to be interconnected. If it is unknown when the transaction took place, the competent agency will determine this as soon as the document is recorded. Switzerland is an example of a special case. Swiss banking can be seen as a facilitator of capital movement and storage locations from other countries. In 1998, Switzerland extended its influence to a code of conduct on due diligence and money laundering policy, not only to banks but also to the entire financial sector. The law came into force in 1998 (Boyrie et al., 2005). The Middle East is particularly important in pricing when it comes to money laundering through multinational corporations (MNCs). In the region, a large number of multinational companies are active in Europe, the United States and Canada. The Middle East is in the initial phase of the accrual pricing life cycle, in accrual pricing and the international tax regime, the Middle East (Axelsen and Rossel, 2012: 4). Favorable tax principles in the Middle East provide opportunities for multinational companies. Domestic withholding tax rates are high compared to domestic corporate tax rates, and the Middle East lacks a network of treaties to ensure high taxes and control. Where full-risk MNC operating companies are established and therefore subject to various outbound transactions in the country of location, all such transactions are subject to relatively high domestic tax rates, which in many cases are not eligible. As stated in Article 9 of the OECD Taxes on Income and Property, tax legislation allows for the length of conduct principle, hence the general acceptance of many of its standard and global settlement pricing policies. The reality is that the adoption of business principles by tax authorities across the region is mixed and, as a general rule, this trend tends to prevail. Therefore, having the legal contract and documents supporting the compensation and their statement that the legal contract and policies were implemented as planned is often more important than trying to explain what the transaction was about. It can be a challenge to explain the fact that distributors have to earn profits from doing business with limited risk for the actual costs and profits earned by merchandise sellers. Reasonable and commercial agreements can only be reached by legal contracts only if they are interpreted by the tax authorities. Money laundering in the Turkish economy and the price of reconciliation Turkey becomes part of money laundering, illegal drug trade and psychosis in Vienna

131In Turkey, however, the Strasbourg Treaty is not a signatory to the laundering of the proceeds of crime. This is after the first experience of the Turkish economy, export fraud due to incorrect export of furniture (Hurriyet, 2012). In 2007, the principle of business was established, and in 2007, with the harmonization of prices, Turkish economic rules came into force according to Article 13 of the Law on Profit Tax (CITL No. 5520). Adhere to commercial principles in accordance with Article 13 adopted by the Multinational Enterprises and Tax Administration Transfer Pricing Guidelines for Economic Co-operation and Development (OECD Guidelines, 2013) and applicable to all financial, economic and commercial transactions and labor. relationship between the parties. And that: companies include: capital companies, cooperatives, public economic companies, economic companies of associations or foundations and joint ventures. The definition of related parties in relation to settlement prices in Turkish regulations is very broad and includes direct or indirect participation in management or control with the existence of property relations of shareholders. In addition to transactions with foreign group companies, this also includes transactions with entities that the Turkish government considers a harmful tax system. Within this framework, the concept of a related party is broadly defined in accordance with Article 13 of CTIL no. 5520. The term related persons includes shareholders of the company, legal persons or persons connected with the company or its shareholders, legal persons or persons connected with the company or its shareholders. legal persons or persons who directly control the company in the field of management, supervision or capital; legal persons or natural persons over whom the company has direct or indirect control in the field of management, supervision or property. The settlement award rules define certain methods for determining the price of a business settlement. The methods used are detailed in the OECD guidelines as follows: comparable uncontrolled price method, cost method, resale reward method. If it is not possible to apply these methods, companies can apply other methods: profit sharing methods and transaction methods. If, using the method of comparable uncontrolled prices, internally comparable prices are sufficient to achieve business prices, there is no need to find externally similar prices. If there is no internal comparability, external comparability must be performed after comparability analysis and necessary adjustments. In addition to specific provisions for settlement prices, other requirements or rules include settlement prices included in other laws: the provisions of the Turkish Tax Procedure Law, dealing with the determination of the market value of goods and the market value of the Turkish VAT Law or Tax Law. The base for goods and services is unclear, market prices will be the tax base based on the nature of the transaction. In recent years, the Turkish Ministry of Finance has significantly increased the number of settlement price controls against companies, with a particular focus on the pharmaceutical industry, the automotive industry and the consumer goods sector. During these audits, the Treasury Department highlighted the following settlement award issues: the pricing of raw materials traded between related parties and the government's reliance on comparative industry studies to ignore related risks and functions. Sustainable losses in previous years were mostly incurred by companies operating through foreign affiliates. Overhead and distribution of general expenses. Closing - Annual Reconciliation. 121

132Certain methods that would be considered money laundering (Price Water House, Cooper Consulting, 2013. WTO anti-subsidy measures, all anti-dumping provisions to protect local producers and all safeguards and controls to comply with trade policy names. In this As regards, Turkey has started to monitor imports, regardless of the country of origin. Imports that originally came from China can be monitored. Anti-subsidy measures, all anti-dumping regulations to protect local producers and all safeguards and safeguards in trade policy units defense tools Surveillance measures Organization Turkey is just started monitoring the Inputzoeicht decree issued on May 29, 2004, the methods and starting point were the close monitoring of developments related to the import of products (Dikiss with number, 2004).the monitoring decree appointed a committee to investigate import practices and their possible threats. Especially the import from China is a very important threat to the Turkish economy.Once the control of a certain product is imposed, the documentation system will be practiced. The surveillance form contains the quantity, place and date of importation, nature, origin and commercial definition of the product, name of the exporting/importing company, scope, value and price of the transaction. In order to meet the requirements for obtaining this form, importers must submit a series of standard documents to the Ministry of Economy. In their research, Aktas and Aldan (2013) analyzed the mismatches in Turkey's international trade through import surveillance. The most important argument in their study is that monitoring practices produce higher CIF values ​​than they actually do. According to their study, import control has a significant impact on total import invoices. One of the main reasons is that cheap imported quantities are priced higher than their actual value. Another fact is that the importer wants to avoid working with documentation, and the importer pays a quantity different from the amount specified on the invoice. This in turn will increase significant net errors and omissions. Since 2004, net errors and omissions fluctuating left-right over the period are indeed positive, suggesting that input monitoring practices may be one possible cause (Aktas and Aldan, 2013: 8). Aktas and Aldan found a significant effect of input control on input prices (ie invoice entry). This effect is more pronounced in the data on trade with China. They argue that inflows for Turkey could be inflated from 2011 onwards, increasing by around $2 billion to $3 billion, as total imports increase due to economic growth and the volume of goods being monitored. In Turkey, Aktas and Aldan (2013) studied net errors and omissions in Turkey's balance of payments analysis. She moved to Turkey in 1995 and declared other income on the balance of payments. 3.5 billion dollars are income from construction and transportation, the rest is 5.5 billion fluorescent income from consulates, commission income; people living in Turkey and exchanging their foreheads for TL said $2.4 billion. But they believed that the $1.5 million was an undeclared amount that Turkey actually transferred to Wash White's money. The German authorities also announced that the person transferred more than one billion German trademarks in cash Also, in 1998, through the Total amount transferred to Turkey by illegal methods is considered to be 100 trillion dollars. During the years when Turkey's need for capital was so great, a source of income was not needed. A statement from the Turkish Central Bank also confirmed that the $2.4 billion is money of unknown origin that cannot be explained. The former president of the central bank estimates the transferred amount at 122

133Wash ended the same way at $1.5 billion or more, an amount estimated at 100 trillion Turkish liras ($375 billion) in foreign exchange from labor - tourism income - from construction activities abroad. - Drivers residing abroad may have a deposit account in Deutsche Mark currency with a limit of DM and may purchase an autorant of charges as long as they invest in this account. The total value of open accounts that can benefit from fiat DM is reached here in numbers, the paper analyzes information on net errors and omissions, the figure below considers a wider time period (Figure 1), net errors and omissions from 1984 to 2013. The data is presented . As a result, the net errors and omissions component of Turkey's balance of payments increased significantly by 1980 as a result of liberalization policies. In the early days of liberalization, net errors and omissions were lower than in recent years. Figure 1: Net errors and omissions Turkey's balance of payments and omissions Source: Final statement of the Central Bank of the Republic of Turkey The fight against money laundering is an important issue for all economies. Due to globalization, the international mobility of raw materials and capital has increased, and increased mobility has also increased the number of transactions and documents. Sometimes some companies can test their invoices too much. Turkey is considered one of the areas where money laundering is possible. Regardless of all relevant regulations and applicable laws, a certain amount of money laundering is expected to be under errors and omissions in Turkey's net balance of payments. The analysis in this paper shows that the net errors and omissions in Turkey's balance of payments are increasing, as the main part of this deviation is caused by the overburden. This is a type of money laundering through international trade. 123

134References: AKTA :, Z. and Altan Aldan (2013). Türkiye's Import Surveillance and Overinvoicing. Central Bank. Working Paper Axelsen, Dan and Jochem Rossel (2012). Waterhouse Coopers Consulting Middle East Transfer Pricing Prices. HTTP: Bernards, A., Jensen, B. and Peter K. Schott (2006).Transfer Pricing of US Multinational Firms.Yale University Research Papers.Boyrie, M., Pak S. and John Zdanowicz (2005) Swiss Money Laundering Law Affects on capital flow caused by abnormal prices in international trade.) (2008) Trade-based money laundering. For the best way to trade money-based money laundering. Financial Action Task Force (FATF) (2006). Trade-based money laundering ML_ PDF Price Water Cooper (2013).Turkey International Transfer Pricing Summary.Reuters, P. Edwin M. Truman (2004) Pursuing Dirty Money: The Battle of the European Commission Institute for International Economics (2012).Third Money Laundering Report Sullivan, Clare and Evan Smith (2013).Trade-Based Money Laundering: Risk and Regulatory Action.Australian Crime Institute.Australian Government Research and Public Policy AIC Report: FD9D9029A7%7DRPP115.PDF Money Laundering Threat Assessment Task Force (2005 ).US Money Laundering Threat Assessment US Money Laundering Policy (2012) Challenging Conventional Wisdom in US Anti-Money Laundering Article-2044.pdf Price Waterhouse Coopers Consulting Consulting (2013) Official Journalism of the Turkish European Community (2001) June 26 in 2001, Money Laundering, Identification, Tracking, Frozen, Seizure and Forfeiture Tool and Criminal Proceeds. Y, Lmaz, Sacit (2006). Money Laundering and Turkey. Undisclosed Paper Payment. USA (2012) Money Laundering. Free Report ( 2012).Yahya Demirel Hayatını Kaybetti

135Financial and investment aspects of Georgian economic stability at the time of the crisis of Malkhaz Bakradze, doctoral candidate, Grigol Robakidze University, Georgia's Abstract Global Economic Crisis derived from the financial crisis, when banks and financial institutions have taken over unjustifiably high risks and huge bonuses for high profits.The author of this sentence is the president of the United States Obama.In Georgia, as well as in the world, the global financial crisis mainly influenced the financial sector and became the basis for deep changes.The analysis of the results of the multi -year struggle with the financial crisis reveals several fundamental defects in the existing international regulatory framework and the practices of risk management that may affect any jurisdiction and banking system.The Basel III document issued by the Basel Committee on December 16, 2010 should resolve these flaws.The financial crisis also worsened the uncertain decline in the ratio of indebtedness and the existence of close relations between institutions.The dynamics of pro -cellular and systemic risks, as well as specific risks specific to banks, suggests the need to look at aggregate risks for the banking and financial sector as a whole.Disagreement on how to deal with risk has become a source of a global crisis.The G20 will begin to use a new frame in 2013 and will gradually implement it to and inclusive.Despite the transitional provisions, the implementation of Basel III is still a very difficult task.According to McKinsey & Company publication.Basel III will have a great impact on the European banking industry.Keywords: investments, banking, crisis, capital, growth.An introduction to the global economic crisis can lead to economic development and improvement of people's life standards, which in turn leads to improvement of the social standard.In combination with an unstable domestic and foreign policy situation, it is difficult to evaluate the investment environment of the country and improve roads, but it is necessary for traffic analysis and some possible reference directions.The government is actively trying to convince the international community into itself, especially the stability of the economy and its attractiveness as investments, but major demographic changes have not been able to achieve so far.On the contrary, a lot is invested.Almost all politicians on the ground or inappropriate users of the term (especially during campaigns) realize that you cannot survive without investing in Georgian production, which can increase employment, but not through socioeconomic and political stability.At the same time, foreign investors are mainly engaged in an investment environment determined by an independent expertis of investment efficiency.In accordance with global trends, Georgia economy developed in 2008 in two different stages.The growth of direct foreign investments (FDI) and financial activities remained high in the first half of 2008, but the real gross domestic product (GDP) fell by 3.2 percent in the second half of 2008, compared to 125.

136Compared to the same period last year, the first half of the year actually grew by 8.7%. This sharp decline was mainly caused by the economic paralysis in August 2008. The real economy in the third and fourth quarters of the year fell by 3.9% and 2, 5% in the third and fourth quarters of the year. Due to the worsening of the global financial crisis, the rise of interest rates and the slowdown of credit activities, difficulties in seeking funds abroad intensified this situation. Finally, domestic GDP actually grew by 2.3% in 2008. Figure 1. Real GDP growth, % * MSP (%) The negative number of GDP in 2008 is uncertain, and this indicator has significantly decreased compared to previous years. Maintaining positive growth mainly depends on the development of industries related to financial financing. .Analyze the GDP expenditure structure. In 2008, GDP growth was mainly driven by consumption. Figure 2. GDP * Total consumption expenditure calculated on the basis of current prices for almost 100% of GDP, and the total growth of consumption is 20.2% compared to last year .Most of the total consumption flows to families, and consumption increased by 16%. General government expenditure was recorded to more than double, and increased by 32% compared to the same indicator, as mentioned above. In the second half of 2008, foreign direct investment decreased significantly, which affected the total investment. In 2008, this part reached a total of 1 million gels, which is a decrease of 5.5% compared to last year. As a result of that, the share in capital formation decreased from 32% to 27% within one year. In 2008, the trade deficit widened significantly. increased by about one billion. Gel (21%). Export growth increased slightly, an increase of 166 million gel 126

137Up to a million gel only.The growth of imports was even more impressive: despite the fall of 212 million in the second half of the year, it increased by 1.16 billion annually, to a total of about 11 billion.However, due to the particularly large trade deficit in the first half of the year, its share in GDP increased from 28.2% to 29.0% [3, 11-12].Table 1. Current Prices (Millions of Laria) GDP Expensions for Consumption at Market Prices' 11.621 13.790 16.994 19.075 17.986 20.743 24.229 9.794 9.794 12.972 15.732 19.596 19.075 19 .898 Households 7.720 10.804 11.953 14. 14 2,014 2.116 3.718 4.936 4.399 4.371 SHMAKO2,956 3,479 3,587 3,163 4,390 SERVICE EXPORTS 1,256 1,256 1,576 1,824 1,873 2,185 2,860 (-) Imports of goods and services 5,993 7,863 9, 848 11.140 8.801 10.945 (=) 17.986 20,743 24,229 Price 2009.The Georgian economy was particularly difficult.The real GDP of the country dropped by 3.8 percent.In 2009, Georgia economy was in a post crisis.The hostilities that occurred in the second half of 2008 and the influence of the global financial crisis was mostly felt in the first half of 2008.This gloomy economic background was deteriorating political tensions.All this led to an unprecedented real decline from 10.1% in the second quarter this year.Although the GDP drop process was stopped in the second half of 2009 (mainly due to the fall of the economy in the relevant quarter of the previous year or base effect), the fourth quarter was the first time a year - and the economy also showed a mild positive trend (0.4%) During the semester, with an annual growth rate since 2000. The trend of fixed negative growth is inevitable.The nominal GDP fell even more, to 5.8%, due to the negative deflator.The analysis of the GDP industry shows that the biggest negative impact on the national economy has trade (-2.5 percentage points).A sharp fall occurred in production, construction and communal, social and personal services.Positive growth rates added value were recorded in only a few sectors, the largest of which was in healthcare (0.33 percentage points).It should be noted that the positive growth rate is mainly recorded in the budget financing sector.Analysis of the decrease in the nominal GDP of almost 6 percent in 2009 from a demand perspective leads to several important conclusions.It is worth noting that, above all, in the reference equation of GDP Gruzi Gazette, GDP is positive, although imports are negative, 127

138The correlation of imports is 0.96%, this addiction is a consequence of the fact that in one of the initial factors of the national economy, direct foreign investments, imports increased from 4 billion gels at 11 billion gel, conditionally.Import growth reflects that, in periods of economic development, the negative effect of growth of imports then neutralizes the growth of goods and services for final consumption, investment consumption and exports.The fall of foreign investment flows in 2009 was decisive to stagnate data on final consumption and decline in gross investment (investment).According to the annual data, the final consumption fell by 1.9 percent, exports dropped by 2.9 percent, the value of the investment dropped by 56 percent and imports by 21 percent.Therefore, on the basis of demand analysis, we can conclude that the decline of national nominal GDP is mostly due to the fall of consumption, that is, the general state, final consumption and investment.The latter is mainly a consequence of a reduction in capital inflows that led to a decrease in imports.The decisive proportion in the fall of the main components of GDP is a decrease in imports, and GDP decline is limited [4.17-19].In 2011, a significant Georgian economic growth was solved, with a real GDP growth of 7% per year, and economic growth reached the highest level in the second half of the year, with a real GDP growth of 7.5 and 8.8% in the thirdand the fourth quarter.Excluding seasonal factors that affect GDP, we see that economic growth in the next quarter is better than the previous one.Thus, judging by the relevant data, economic growth in the first and fourth quarter of this year was more powerful (2.4-3.0 %) than in the second and third quarters (growth %).From the dynamic analysis of GDP by activities, the main contribution to economic growth in 2011 was given by the processing industry and trade.The growth of the financial activities sector and its high contribution to GDP growth in 2011 (0.6%) should also be emphasized.Positive contribution to economic growth: state buildings, government and transportation.The growth of added value in other sectors made a relatively small proportion of total growth.Only the mining sector dealt with a year -round fall for less demand for minerals in international markets.It is important to note that the growth of the national economy is caused by increasing the activity of the private sector, expected in 2012, with the continuation of this trend of growth and maintaining the sectoral dynamics.In 2011, the nominal GDP increased by 16.8% compared to the previous year, while the GDP-Deflator increased by 9.2%.The ultimate consumption category nominally increased by 12.6%.According to 2011 data, gross investments increased by about 39%, and exports of goods and services increased by 22%, and imports increased by 22% and accounts for 55% of the nominal GDP, which is a fairly high indicator.Real final consumption without consumer prices growth increased by 3.7% at the inter -year level.Compared to 2010, the growth rate of real consumption was lower at the beginning of the year (to 1%) to significantly accelerate and reach 7%in the second half of the year.In 2011, the general country's consumption was below the 2010 index in all quarters except in the fourth., In 2011 (due to expenditure in the last quarter of the previous year), the nominal expenses are higher by 1.4% compared to the previous year, while real expenses are less by 6.6%.This reduction in consumption is explained by the policy of fiscal consolidation.Generally, the growth of final consumption in 2011 is mostly a result of growth of household consumption expenditure, which increased by 38.6%, reaching a relatively high level of 128.

139The gross investments were encouraged by the annual growth rate of investment in fixed capital of 33%, while shares and supplies were doubled compared to 2010, and the index is in accordance with comparable values at liquid prices.In 2011, gross investments are larger by 14% compared to the same period in 2007.Considering the growing prices, capital growth over the last year did not significantly exceed the level before the crisis.Stopi, despite the importance of judging this fact, is worth noting that the economic flourishing was at its peak in 2007.It should be noted that throughout the post -crisis period, the growth of the real economy was generally due to the growth of exports and investment in capital.As mentioned above, compared to previous years, the total real final consumption has also grown significantly last year.Overall, contributions to real growth in 2011 were for all three categories in terms of the use of GDP, with the contributions of gross investment and exports of goods and services again greater.Specifically, the gross national income (GND) of the country grew faster (17%) than the total consumption (13%) in 2011.As a result, national savings increased, with the index exceeded national income by 13% [6, 17-20].The direct side of investment realized in 2008, characterized by growth rate, increased by $ 35.5 to $ 942 million compared to the comparable index of the previous year.Unfortunately, this growth rate was not sustainable, instead, the investments fell sharply in the second half of 2008 compared to the index, because of the risky situation of hostilities and, of course, investors seeking for investors to direct their funds to countries with more political stability.It was a big blow for the Georgian budget, but the state was deteriorating the global crisis outside Georgia control.The global financial crisis has swallowed the wealth of many billionaires and millionaires around the world, leading to the fall of investment.Direct investments are shown on the lower chart: Figure 3. FDI in Georgia * As we can see on the upper chart, trust and interest in investing in Georgia, they have increased due to the constant growth of direct foreign investments after 2003 when the situation began to fall off.Unfortunately, this growth has been stopped and the growth of investment has been observed, although not at the levels based on this data.We see that the crisis and war had a rather negative impact on Georgia.It can be said that the war is what investors lose to Georgia .kamate, but the main factor is that the investors themselves are affected by the crisis, while the global economy is generally only now gradually starting to transform129

140to the growth regime. I want to say that the world is still experiencing various financial volatilities, and some analysts predict that, despite overcoming the crisis, the world may again fall into a deeper crisis [11]. To whom, in what form, for what term and under what conditions will the state investment be delivered? With mature thinking, the best implementation of the mentioned three investment attributes will be only in the banking area, i.e. we define the initial investment point of commercial banks, i.e. banks that collect financial resources and give investment projects and further priority. arrangements. Priorities will be determined through a specially developed methodology that takes into account, in addition to the main priority of maximum efficiency, other priorities: resource creation and resource-saving properties, dependence on imported raw materials, regional diversification, social aspects (size of employment, internal replacement workforce and general employment etc.). In doing so, we will take care that the funds can and must be returned to the homeland, therefore we will take care of the mechanism of denationalization (privatization) and the interests of all participants in the investment process: the state, commercial banks, entrepreneurs and employers! The insurance system manifests itself with the best responsibility and strength. In times of crisis, the concrete value of aggregate cash controls associated with monetary policy is unreasonably high rewards. At the same time, anti-crisis activities require the active support of financial institutions. population. Where to look for possible solutions? Our proposals are as follows: 1. Set reasonable nominal wages in new ventures from day one (even at subsistence level, at most significantly above the value of the number of consumer baskets); 2. 3. To pay only a part (eg %) of the salary for a certain period of time (see explanation below); 3. Part of the salary in kind in registered securities of trading companies is allocated in registered form in special pension and investment funds. The essence of these campaigns is simple: to empower all employees to take care of their rights and obligations for their earnings. State pensions paid from taxes were replaced by individual pension deposits additionally invested in securities. The workforce freely chooses to switch to the new system, and young workers will automatically be included in the system they started working on. In this way, on the one hand, we will greatly reduce the social cost of the country, and on the other hand, the state will not be obliged to create and pay flat and miserable pensions. It is best that this system covers the majority of people, except for those who simply do not have time to safely collect the sum for their dignified old age. Participants in the so-called accumulation (private) system do not increase profits, pensions will be owned by future retirees (related to industry or region) employees transfer 10-20% of their salaries to their own authorized insurance accounts (pension investment), Earn income from advances and have the right to withdraw them at will. Every employee after reaching retirement age has the right to withdraw or mainly withdraw the amount on a monthly basis. A very important factor is that if enough funds are accumulated in the pension savings, the employee will have 130

141The right to retire before the age of retirement, and to continue working after the age of retirement. If the investments of pension funds are in the hands of private companies, a special supervisory body must be established for this purpose. This activity also required an extensive advertising and publicity campaign in the mass media (especially through television) to explain and publicize private pension systems, investment and insurance systems, as well as certain corporate priorities. Conclusions: From this we will achieve the following: 1) sufficient, reliable and reasonably limited money funds, which will positively influence the inflationary process; 2) additional resources available as new sources of investment; 3) this activity will generate a strong resource incentive for the effective development of the national financial market and the creation of all conditions for encouraging people to deposit securities on the open free market; 4) Assuming the continuity and periodicity of currency flows, the national banking and insurance industry will receive a strong incentive to ensure economic efficiency and the process of recovering state funds; 5) Employees' motivation to work in their own companies will increase, because their future well-being and additional income as investors will depend on the company's output; 6) can save in proportion to national social expenditures 7) establish a reliable system of social security of the population based on sustainable domestic resources. The gradual success of these activities will build public confidence in the government and lay a solid foundation to support the reforms that the government will implement in the future. The proposed mechanism for stimulating the investment climate and social security of the national economy is based on the practice of countries with significant experience in this area: Germany, Chile, Argentina, Poland, etc. For example, we can refer to the Chilean experience. In the first year of the reform, the cumulative amount of Chilean citizens' pension accounts was about US$300 million, and has continued to grow since then, reaching more than US$35 billion in 2001. As a result, the industry of managing these funds was born, which changed the image of the stock market. In 1981, the capitalization was 2.67 billion US dollars, and in 1991 it was 20 billion US dollars. Meanwhile, the volume of bond trading increased tenfold by the end of the first year of the reform and was separated again in 1987, as in 1987. Namely, more than half of the then demand for such securities related to pension funds. funds. The presence of pension funds on the stock market increases (market) liquidity and stability, volatility is significantly lower compared to other Latin American countries. The emergence of new players on the stock market acts as a driver of demand for securities by management companies. In 1985, if a medium-sized management company had shares in only two companies, the index in 2000 was 107. Furthermore, the activities of pension funds representing minority but well-organized investors had a beneficial effect on corporate governance. Management companies in Chile must vote for independent directors at shareholder meetings and notify the government of management decisions that violate the rights of minority shareholders. In turn, Chilean companies that want to invest in kind in pension funds operate as transparently as possible [1, 46-48]. 131

142Literature: DZNERADE G. Socio-economic Consequences of the Georgia Global Crisis and Ways to Prevent It (Georgia), Bulletin N 114, Meskhia Y. The Global Crisis and the Economy of Georgia (Georgia), Annual Report of the National Bank of Georgia State National Bank Annual Report State Bank of Georgia Annual Report Annual Report. April 2012. Publication of the National Bank of Georgia) 132

143Mineral or Organic Fertilization: Financial Aspects Ružica Lončarić, Ph.D. Jozo Kanišek, Ph.D. Zdenko Lončarić, Dr. Josip Juraj Strossmayer, Osijek, Osijek, Osijek, Croatia Abstract Farm and Proftew Man, Osijek Faculty and Staff, are correct. On the right farm and the right farm, the right farm and the top people on the right farm and the long-term growing range of many people's breeding. To increase soil fertility. The purpose of the paper is to consider the research costs of mineral and organic mineral fertilization, application costs including agricultural machinery and fertilization costs, and fertility levels taking into account soil and food conditions. Food status, fertilizer recommendations are calculated for low fertility, moderately fertile and fertile soils. Economic analysis of fertilization methods: mineral fertilization (complex fertilizers), mineral fertilization (certain fertilizers), organic plus organic plus mineral (complex) and mineral (complex) and mineral (complex) and organic plus mineral substance (single). Fertilization costs were calculated in a three-year wheat, corn and sunflower production model. The highest costs refer to combined organic-mineral fertilization 2,729.05 (individual mineral fertilizers) and 2,548.60/ha (complex fertilizers) for soils of low fertility. Hogg's application of organic fertilization in Croatia can solve some agricultural problems: solve the problem of manure removal, take into account EU environmental needs, increase soil and crop fertility, ensure positive profitability of the economy and directly reduce costs by saving money for farmers. other words: organic fertilization, mineral fertilization, economic effects, fertilizer costs, labor effects introduced in recent decades that led to uncontrolled population growth and rapid urbanization and industrialization to environmental problems (Tinmaz and Demir, 2006). Large-scale livestock farming, epizootics, diseases and growing globalization have created the need for a biblical way of reducing the risk of farmers in Croatia spreading disease in the food chain), taking into account EU and environmental requirements. Organic fertilization has been shown to have a positive effect on yields and, more importantly, on soil fertility and soil microbial activity. and fertilizer production (Chan et al., 2008; Reeve and Drost, 2012; Ghorbani et al., 2008), but we found that farm-produced organic fertilizers are cheaper and should be viewed as a result of economic agriculture. On the other hand, Lee et al. (2006), Csizinszky (Csizinszky (2000), The Guardian (2000), Delate (2008) and Sotomayor-Ramirez et al. (2010) found that growth and yield exceeded even conventional vegetables The mineral impacts of fertilizer stocks are improved and reduced due to the high value of fertilization and the environment (Lončarić et al., 2009).133

144In addition, even if farmers have to buy to increase the fertility of the soil, stock fertilizer is a very cheap fertilizer. Stone manure produced on the farm can solve many problems of Croatian farmers: Considering the environmental needs of the EU, the problem of solving the problem by removing manure is related with the profitability of the farm, but it can also replace the stable essence of fertilizer. The purpose of this article is to study the costs of mineral and organic plus mineral fertilization, including the application of agricultural machinery costs and fertilizer costs, and taking into account the level of soil fertility and nutrients. The starting point of the material and fertilizer costs of the method is nutrient status of the soil (table 1). Table 1. Soil fertility to chemical characteristics and nutrients pH H2O pH kcl Umus al-P 2 O 5 A-K 2 A-K 2 O 5.70 4.98 1.94 8.15 (b) Poverty 12.57 (b) Average fertility 5.97 5.17 5.17 2.87 2.87 2.87 13.75 (c) Full 20.11 (c) Fat fertile fertilizer 6.41 5.35 3.33 23.11 (d) High supply 30, 77 (d) High supply, depending on the nutrient status, calculated the soil of low fertilizer, moderate maternity and soil for birth. According to the pH of the soil, the content of humus and the pH of phosphorus and potassium that are available for three crops, proposals for fertilization are proposed: wheat, corn and sunflower, three years of the production system. Treatment of different methods of fertilization on paper: only mineral fertilization, compound fertilizer (n: p: k 5:15:30, urea, greenhouse) -se mc mineral fertilizer, individual phosphorus or potassium fertilizer (map 12: 52: 0, kcl , KCL (62 % K2 O), urea, greenhouse ) -Ms Organic fertilizer (beef manure) and mineral fertilizer, compound fertilizer combined with -BMC organic fertilizer (beef manure) and mineral fertilizer method is based on a certain design design. Research on the element of work performance (standard). The specification proposes the performance of average workers in some machines with the performance of work intensity and spirit of commitment at work. There are many applications for understanding the performance. It is used to plan the number of personnel and machines required to perform certain agricultural technical tasks within for agricultural technology. In addition, the standard is used for planning the technological production of certain crops, which contains a number of activities. Agricultural technical requirements of raw materials are mainly used for the composition of driver collection. Employees. Hourly consumption of manual and machine area can be calculated through standards. After determining computer expenditure per hectare, calculate labor costs summarized hourly. It is based on tractors, related tools and hourly employee structure. Tractor prices include variable costs and fixed costs. The transformation of the group depends on the time of the tractor in one year. These are fuel costs, oil and grease costs, depreciation costs and tractor maintenance costs. The fixed cost group includes indirect costs related to housing costs, insurance, interest payments and machine management. The related tools are collected through the appropriate driver (tractor). It also calculates connection tool costs, depreciation costs, insurance, interest payments and tools. The total price of the total working time includes the tractor, the costs of the appropriate machine and employees. It takes hours (7-8) and gets 134

145The financial value of the class that sums up the total costs. This value is divided by the machine effect or standard. This is the final price for ha -1 machine unit. Table 2 (mineral fertilization) and table 3 (organic plus mineral fertilization) show the costs and labor performance of mechanized activities related to fertilization. Based on these results, organic fertilization was much more complex, expensive and time-consuming than mineral fertilization with 227.82 vs. 12.78/ha. Table 2. Mineral fertilization activities, costs and effects Development effects (standard) ha Work time costs per hectare Robot/ha Supply and transport of mineral fertilizers 60 0.12 0.24 2.75 Loads with mineral fertilizers kg/ha 0 .08 0, 08 1.50 Scattering 18.4 0.38 0.76 8.53 Total 0.58 1.08 12.78 Table 3. Organic fertilization activities, costs and effects Effects on development (standard) Hectare Cost of working hours per hectare Robot /ha Fertilizer loaded with a tractor loader 25 Fertilizer spreading - 30 tons/ha 57 Total 82 I. Agricultural production in the Republic of Croatia until the seventies of the 20th century was basically based on the use of livestock and poultry manure, with a low level of mechanization. This work is done manually. The process of equipping small private farms with tractors generally began around 1965, and more importantly, ten years later. Start fertilizing from then on. At the same time, small family farms in most European countries attach great importance to the use of organic fertilizers and maintaining ecological production. In the struggle for high yields, our farmers have widely adopted techniques from large farming systems. After the dissolution of large (state-owned) enterprises, we develop small and medium-sized farms, hoping to improve the physical, chemical and biological properties of the soil with manure. Nutrient-poor soils do not provide a favorable habitat for some crops, especially vegetables, which we mostly import. Furthermore, manure management in Croatian agriculture has been neglected as an agrotechnical job due to the complexity of spreading manure on the fields. On paper, fertilizer costs are calculated in three-year production models for wheat, corn and sunflower. Due to the very high price of the machines (Figures 1 and 2), it is expected that the combination of organic and mineral fertilization will be the most expensive fertilization. We envisage two scenarios: if the fertilizer is purchased at the market price (7 pcs per ton) of the OMC1 and OMS1 versions, if the fertilizer is produced on the farm - the OMC2 and OMS2 versions. Due to different nutrient requirements, soil fertility has a significant impact on fertilizer costs. Figures 1 and 2 show that for soils of low fertility, the highest costs associated with the OMS2 and OMC2 versions are 2729.05 and 2548.60/ha, respectively. We did not expect this because the fertilization recommendations are more accurate when pure mineral fertilizers are used, but this can be explained by the high price of pure fertilizers in Croatia. Organic mineral fertilizer, if it is manure produced on the farm, is the cheapest fertilizer on fertile soil at 711.42 and 722.68 per hectare. 135

146/HA /HA Eurasian Multidisciplinary Forum, EMF October, Proceedings, Tbilisi, Georgia, Volume 1 Confirmation costs: 3 years, complex mineral fertilizers MC OMC1 OMC2 Low fertility Medium fertility Fertility table 1. 3 years in production Comparison of fertilization costs (wheat , corn, sunflower) with the help of complex mineral fertilizers shows costs related only to fertilization activities and fertilizer prices. A very important fact is that the effect of organic fertilizers on yield, and thus on the profitability of production, is positive. Furthermore, it is important for reducing crop stress in unfavorable agroecological conditions. Fertilization cost: 3 years, one-time mineral fertilizer MS OMS1 OMS2 Low fertility Medium fertility Fertilizer Figure 2: 3-year production (wheat, corn, sunflower) and use (%) Fertilizer cost (%) Medium fertility Medium fertility Medium fertility MC 6, 83 7.68 11.97 93.17 92.32 88.03 ms 6.39 7.25 12.76 93, 6192.75 87.24 OMC1 29.16 31.60 45.67 70.84 68.40 54.33 OMC2 45.18 49.47 73.50 5 4.82 50.53 26.50 OMS1 26.93 30.12 46.27 73.07 69.88 53.73 OMS2 42.62 48.09 74 .05 57.38 51.91 25.95 136

147As we can see in Table 3, direct fertilizer costs are expected to be higher on low-fruiting soils due to higher nutrient requirements, and conversely, lower on fertile soils. Furthermore, mineral fertilization has the highest fertilizer cost in the fertilization cost structure due to high fertilizer prices and high machine efficiency. The costs of machines are mostly included in the consolidation of fertilization, including fertilizers produced on the farm, because the cost of fertilizers is lower in this case (OMC2 and OMS2). We claim that the savings from organomineral fertilization (table 4) is the difference between the value (amount of price) of fertilizer in mineral fertilization and the amount of fertilizer in organomineral fertilization (the amount of mineral fertilizer is reduced by applying a sufficient amount of fertilizer). Table 4. The combination of organic fertilizer (cow manure) with minerals, compared with mineral fertilization (/ha), with mineral fertilization (/ha), through the value of fertilizer and economic savings from the combined savings of organic and mineral fertilization, complex manure fabric 524, 93 459 , 32 393.70 NPK 370.94 315.30 163.83 Urum 159.36 144.87 133.28 Cash 144.58 136.97 114.14 674.88 597.14 411, 25 Savings* 149, 94 137 , 82 17.55 Organic fermentation (cow manure) combined with mineral fermentation, individual fertilizers OMS manure 524.93 459.32 393.70 map 111.55 88.58 98.43 KCl 289,86 238.4 0 ,00 urea 131.54 119.95 99.95 99.67 CAN 144.58 136.97 114.14 114.14 677.53 53 583.94 savings * 152.60 fertilizer * 15 2.60 124.62- 81,46 *izer methods show that alternative mineral fertilization to organic fertilization depends on soil fertility. A combination of organic (bought from the farm) and mineral fertilization is 13-39% more expensive than complete mine fertilization due to high machinery costs. When the farm produces fertilizer, it costs 46% less than mineral fertilization. Greater application of organic fertilization can solve some agricultural problems in Croatia: solve the ecological needs of the EU, increase soil fertility and crop yields, which is positively correlated with the profitability of the economy and reduces costs, and lower crop yields, because Saving money for farmers has immediate consequences . References: Albihn A. and Vinneras B Biosafe and agricultural fertilizers and the use of biological teats - an alternative to treatment. cattle breeding. 112(3): Karl (L. Animal Waste-Soil Interface. Lewis Uitgevers, Boca Raton, VS. Csizinszky, Yield of Peeled Cabbage in Microarray, Second Harvest Tomato in Composted Soil. Society for Soil and Crop Science or Florida Proceedings. 59 : KY Chan, Dorahy, C., Wells, T., Fahey, D., Donovan, N., Saleh, F. and Barchia, I in vegetable growing. Organic garden compost, on contrasting soil- P state. Australian Journal of agricultural research 59(4):

148Delate, K. Cambardella, C. and Mckern, the effects of organic fertilization and soil blankets on the biological systems of peppers.Holt technology.18 (2): Ghorbani, R., Koocheki, A., Jahan, M. and Assadi, the effects of tomato production and compost extracts in agroekosuvates.Sustainable agronomy.28 (2): Lee, Ch., Wu, mine., Asio, vb.and the soil quality index was used to evaluate the effect of compost administration from pork fertilizer on soil quality according to the Taiwanese fruit exchange system.soil science.171 (3): Loncaric, Z., M., Popovic, B., Karalic, K. A statement on cereal research.37 (Appendix 1): Reeve, J. and drost, yield and quality soil under transition organic high tunnel tomatoes.Hult Science.47 (1): Sotomayor-Ramirez, D. Roman-Paoli, E. Rivera, Le.Lee, yc.and stofella, PJ tomato reactions (Solanum lycopersicum L.) on nitrogen and compost from fertilizer.Agricultural journal Puerto Rico University.94 (1-2): Tinmaz E. and Demir Study of both State Waste Management Systems: Improving the existing situation in the city of Corl, Turkey.waste management.26 (3): Nuanman, comparison of the growth of plants and soil fertility in long -term tests of vegetable production: conventional soil relative to soil modified compost.Proceedings of the International Symposium on Composing.full.1 and 2:

149External savings of companies operating in congress and business tourism in Elizbar Rodononaia, Czech Republic. Lucie Severova, Documentation. PhD, Dr. Alexandr Soukup, Documentation, Ing. CSC. Roman Svoboda, ing., Ph.D. summary at the University of Life Sciences, Czech University, the paper deals with the behavior of companies in international markets and the analysis of monopolistic companies over time with the help of microeconomic models. The purpose of this paper is to describe the behavior of international companies in the congress and business tourism industry with the help of the model of monopolistic competition. The assumption of the application of the model of monopolistic competition in the field of international trade is that Handels increases the size of the market. In the sectors to which the external economy is applied, both the heterogeneity of the goods produced in the country and the scale of production are affected by the size of the market. The mentioned economic results for congress and commercial tourism show the validity of the mentioned model with regard to the behavior of monopolistic companies on the international market for the use of hotel services. While the number of guests stagnates, in the period of growth in the average cost of living per day, we note a reduction in prices and a greater range of services (increased number of hotels, increased bed capacities). On the other hand, due to the small number of hotels, hotel prices have increased in the last period, so the increase in accommodation prices is also lower, because many hotels no longer exist. This is why the accommodation is currently being sold at a higher price (per night). Key words: return to the external scale, tourist tourism, companies, monopolistic competition, hotels. Introduction Two basic assumptions apply to the behavior of companies in an imperfect competitive environment. The first is that producers can influence the price of products in the markets of goods and services or factors in the markets of factors of production. The second assumption is that the product can be identified (differentiated). In the theory of imperfect competition, the influence of multinational corporations can be described as oligopoly or monopolistic competition. The usual form of industry structure is that of an oligopoly, that is, various competing firms, each of which is large enough to differentiate the price of its output, but at the same time too small to create a price for the industry. Price policy in oligopolies is characterized by interdependence. These companies set their product prices by taking into account both the assumed behavior of consumers and the assumed behavior of their competitors. The analysis of this behavior is complex. It is also easy to analyze the behavior of firms in another imperfect competitive structure, which is also common in monopolistic competition. 139

150Materials and methods: Many different models have been used for analysis of monopolistic competition.Bogliacino and ramp in their article (2010) summarize the fundamental way in which economic theory of approaching this issue: a satisfactory image must be based on some basic construction elements.The first is uncertainty: the novelty of goods (ideas, technology, behavior, etc.) means that agents must act on the basis of assumptions about unknown characteristics, just like the standard Bayes approach (Young 2005).Another obstacle is heterogeneity: models are necessarily different from the beginning because they summarize personal assumptions, prior knowledge and previous ideas (Cowan and Jonard 2003, 2004; Lopez Pintado and Watts 2006).The third block is an interaction: agent learning activity uses past observations, mainly from the choice of other agents.So the interaction shapes the whole process, making it addicted to the path.By connecting all this to a certain degree of nonlinearity, multiple balance occurs, which leads to non -unique results (lock: see Aoki and Yoshikawa 2002; Young 2007).In this paper, we use a model that optimizes the number of companies in the industry whose characteristics are best suited to the needs of international trade.There are two main assumptions about the monopolistic competition in this industry.It is a product differentiation and the assumption that every company sees a competitive price as something that is implied.The more the company produces and sales, the higher the demand in the industry and more competitors' prices.As the number of companies in the industry increases and prices are rising, it produces and sells less.Model of the monopolistic competition in the industry: This paper analyzes the situation of companies engaged in fairs and business tourism in international trade.The effect of this import is also discussed to create the optimal number of companies in the sector, equilibrium quantity and equilibrium price for a particular sector.The average cost (AC) depends on the number of enterprises (n) in the industry.Following Krugman (2006), we assume that all companies in the industry are symmetrical;This means that the demand curves and costs of all companies are the same even though they are products and selling different products.If individual companies are symmetrical, it is easy to find out what the situation in the industry is.If we assume that the business model is symmetrical, it will sell at the same price in balance, which means that the share of each company is in the production and sale of goods 1/n total industry sales.At the same time, we know that the average cost is vice versa proportional to the amount of products produced by the company.The more companies in the industry, the higher the average cost because each company produces less.The situation in the sector can be graphically displayed with two curves: Growth CC and Pad PP.The CC of the curve is a relationship between the number of companies in the sector, sales and average cost.The PP curve shows the relationship between the number of companies in the industry and prices.Therefore, the balance of the balance is in their intersection point, point e, which corresponds to the number N 2 companies in the sector.With this number of companies, the sector has a zero profit (what we consider economic profit).If there are n 2 companies in the sector, the price that maximizes profit is p

151Figure 1: Industry equilibrium under monopolistic competition prices, P AC 3 P C P 1 AC 2, P 2 E AC 1 P 3 P C n 1 n 2 n 3 number of firms, the total cost of n firms can be expressed as the ratio TC q . (1) For average cost, this results in AC, (2) q where α, β are the coefficients of the cost function. The value is q q, (3) n where q is the number of products in the industry, n is the number of companies, and q is the number of products in the company. Combining these two relations, we get: AC n (4) q The price at which a typical firm sells its goods also depends on the number of firms in the industry. The more companies there are, the stronger the competition and the lower the prices. In Figure 2, this is shown by the relationship f P, (5) n, where f denotes the strength of this competition. At the intersection of the two curves, this corresponds to the average cost of AC 2. This means that in the long run the number of firms in this sector will be close to n2, so E represents the long-run equilibrium point. If the number of companies n 1 is less than n 2 , then the price of the good offered by the company will be P 1 , and the average cost only AC 1 , so the company will acquire a monopoly profit, which will attract other companies. Firms enter the industry and their number, i.e. n 1, will begin to increase. In the same way - conversely - if the number n 3 of firms is greater than n 2 , the price P 3 will be lower than the average cost AC 3 , firms will therefore lose interest and leave the sector, and the number of firms in the industry will therefore decrease. Economic profit is f q, (6) n 141

1521 0, 2 0, 3 0. (7) As AC = P2, it must be in E: f n (8) q n 2 2 2 f n2 (9) q n f q (10) 2 2 2 f q n2 Effective (11 ) can be concluded from it: q 2 q (12) f p2 (13) q This also determines the number of products of the company and the price of the final product. .Because of the large size of the market, each firm can produce more, and the average cost is low. Therefore, the curve AC 1 will be moved to AC 2 in Figure 2.2. At the same time, the growth of product differentiation and product differentiation occurs at the price of each product below P 1 to P. Firm N. The reason is that the market will develop between the same number of firms, each firm's sales volume will increase, and the firm's average costs will fall. Therefore, if we compare the market and the scale of one market is higher than the other market, the curve AC 2 in the larger market will be lower than the curve AC 1 in the smaller market. At the same time, another curve P means that the relationship between the price of the product and the number of firms will not change. In our models, the impact of international trade is expressed by increasing the decrease in the slope of Q and AC. p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p (16) 2 1 q2 q1 q1 142

153Figure 2: Extending the size of the market (shift of the AC curve) Price P AC 1 AC1 N Q 1 1 AC 2 AC 2 N Q Q2 Q P N 1 N 2 Number of firms N The average cost function shows us the long-term consequences of expanding the market size. Initially, equilibrium is reached at point 1 below price P 1 with number N 1 of firms. An increase in market size shifts the AC curve more to the right, and a new equilibrium is reached at point 2. The number of firms increases from n1 to n2, and the price decreases from P1 to P2. Our model assumes that the costs of production are the same in two countries that trade with each other and that trade does not require a cost. These assumptions suggest that although we know that integrated markets will support more firms, we cannot say where they will be. These are sectors with monopolistic competition, with a large number of companies producing differentiated products. Feenstra and Kee (2010) also draw similar conclusions: we conclude that changes in the pattern of monopolistic competition of exporting and heterogeneous firms are highly effective in processing countries. Czech Congress and Corporate Tourism can be an example of monopolistic competition between companies in the international tourism market. Conference tourism - due to the attractiveness and history of the area - is quite successful in the Czech Republic, however, the city of Prague usually attracts one-day conferences. Last year, the number of events with international participation increased by 61% compared to the previous year. Thus, in 2012, it largely confirmed the views of those who firmly believe that video or teleconferencing will never replace face-to-face communication in business. This year, the company is also intensively engaged in organizing events for customers, partners, employees or members of professional bodies. Last year, more than 1.5 million people participated in conferences and conferences held in domestic hotels, according to the latest data from Czech statistics. Both figures were record highs, with increases of 8% and 12% respectively. Corporate activities are getting bigger and bigger, the scale of three-star hotels is getting bigger and the fastest growing, and the number of participants in activities is getting bigger, with an average of 132 people at one meeting, which shows the reasons why the market, especially the financial status of companies is more stable, due to organizing associations and increased orders. Hotel 143

154Further growth is expected this year.They also expect more medium and large events and several international multi -day events with accommodation (Šindelář, 2013).This is good news for business people traveling.Meeting participants and entrepreneurs who travel are often the best customers.According to the Czech national tourist office, these people spend more than CZK a day and three times more than an average foreign guest.However, even here the companies have accepted tips from a series of different crises.Meanwhile, smaller activities outside the workplace during corporate events have also reduced the total consumption, the hotel manager added.As a result, there are currently the most dynamic 3 star hotels (9%growth), while the five -star hotels (4%growth) are the slowest.Most conferences are traditionally held in Prague, a city that attracts more than half of the participants.After the southern and northern Moravia, the Moravian-Goscen region, in recent years, the biggest progress of all regions (Šindelář, 2013) has made.Table 1: number of years of conference and meetings in Czech hotels the number of events participants (thousands) Source: Czechstat, 2013. Figure 1: number of years of Congress and meetings Source: Czechstat, 2013. Figure 2: Numberyear source: Czech statistics,

155People seem to be the problem; Czech hotel service leaves much to be desired. This results from the ranking of the portal, compiled on the basis of the quality of the hotel staff, in which the Czech Republic ranks 15th among European countries. Prague is ranked 16th in terms of helpfulness and expertise of the staff. Finland ranks first in the quality of hotel staff in Europe. Table 2: European countries according to the quality of hotel staff 1. Finland 8.36 2. Germany 8.36 3. Austria 8.35 4. Hungary 8.31 5. Poland Czech Republic 8.08 Source: Table 2 shows the helpfulness and the competence of the rating of the hotel staff, the best rating is 10. Prices of hotel services in the Czech Republic According to the KPMG survey, the average price of a room in Czech accommodation facilities has further decreased, as hoteliers have managed to sell rooms for an average of 1,076 CZK this year, which is almost 100 CZK less than in 2010. CZK, 400 CZK less than the very important indicator RevPAR (profit per available room), fell to 620 CZK in 2009 and remains at 760 CZK. Low prices attracted more guests to stay in hotels, and hotel occupancy increased by 4 percentage points to 56%. However, the duration of visits is decreasing in the long-term trend. The current indicators of the hotel sector are significantly below the same period of decline that began in 2009, so the sector is recording several years of bad results. The problems of the hotel industry are not over this year either. On the other hand, 2013 could be a positive year for buyers: prices will continue to move within their lower limits. On top of that, the hotel manager recently managed to raise the prices. Hoteliers and the Czech Tourist Board predict an increase in tourist indicators in 2013 (Šindelář, 2013). Final analysis The above economic results for the hotel industry show the validity of the above model with regard to the behavior of monopolies on the international market of hotel services. While the number of guests is stagnating, we are witnessing a drop in import prices, while the average price of accommodation per day has increased, all while expanding the offer (more hotels, more beds). But, on the other hand, with the increase in the number of hotel guests, the price of accommodation has recently increased due to the decrease in the number of hotels, some of which no longer exist. This is why the accommodation is currently being sold at a higher price (per night). The situation in the hospitality industry is currently complicated by the long-term economic crisis, as evidenced by cuts in companies that deal with the organization and attendance of gatherings. At the same time, consumers have cut back on travel spending, putting upward pressure on hotel prices. Conclusion Monopolistic competition includes some features of perfect competition and monopoly. A market often has many firms with entries (and exits 145

156Van) A sector is free if they can compete through deep differentiation in their products or services. (Soukup, Šrédl, 2011) The assumption of the model of monopolistic competition applied in the field of international trade is that trade increases the size of the market. In sectors where increasing returns are applied, it is true that both the heterogeneity of goods produced by countries and the size of their production are affected by the size of the market. Countries continue to trade with each other, creating a larger integrated global market than any national market. This frees the state from their restrictions. Each of them can specialize in goods that are narrower than without international trade, and can also buy goods that they cannot produce themselves from other countries. Let's assume two countries with an average market size of about 1 million hospitality guests in each country. As they continue to trade with each other, they can create a combined market of 2 million guests. In this combined market, greater choice is achieved, a greater variety of dishes is produced at lower average costs than would be the case if the national market were separate. Supported by the Czech University of Life Sciences in Prague (No Leakage of Public Funds Project: Comparison of the Czech Republic and Georgia). References: Aoki, Masano and Hiroshi Yoshikawa. Creating the problem of saturation and economic growth. Journal of Economics Behav Org. Vol. 48, P, Bogliacino, Francesco and Girogio Rampa. Monopolistic Competition and New Products: A Speculative Equilibrium Approach. Journal of Economics Vol 5, P, Cowen, Robin and Nicholas Cunard. Network structure and dissemination of knowledge. Journal of Economics Dynamic Control Volume 28, P. Cowan, Robin and Nicholas Jonard. The Dynamics of Collective Invention. Journal of Economics Behav Org. Vol.52, P, Feenstra, Robert and Hiau Looi Kee. Export diversities and country productivity: An assessment of a model of monopolistic competition with endogenous productivity. Journal of International Economics. Vol.74, P , Krugman, Paul. International economics: Theory and policy (7th ed.). Boston: Addison Wesley, Pintado, Dunia Lopez, and Duncan Watts. Social influence, binary decisions and collective dynamics. Working document. Columbia University: Institute for Socioeconomic Research and Policy, 2006. Soukup, Alexander, and Karel Šrédl. Spatial models in the analysis of monopolistic competition in international trade. Agricultural Economics Czech. Vol.57(4), P, Šindelář, January Kongresová A Firemní turistica Loni Kvetla .E15.Prague, p.6, Young, Peyton. Spreading innovation through social learning. CSES working document, 12/2005. Jong, Peyton. Diffusion of Innovations in Heterogeneous Populations, Economics Series Working Papers. University of Oxford: Department of Economics.P.303,

157Empowerment as culture and strategy to strengthen research and innovation activities: a methodological proposal Heriberto Niccolas Morales, M.I. dr. Jaime Garnica Gonzalez Arturo Torres Mendoza, M.I.I. Institute of Basic Science and Engineering. Engineering Academic Fields Autonomous University of Hidalgo, Mexico German Resendiz Lopez, MSc Turanzingo University of Science and Technology Abstract This paper presents a methodological proposal for guiding the empowerment implementation process in organizations managing research and innovation activities in developing regions. It seeks to stimulate interest in research and innovative application of knowledge communities and uses empowerment as a cultural and management strategy in organizations seeking operational agility to participate in the economic development of the regions in which it operates. The proposed approach for guiding the implementation process is intended to support the manager or department head in understanding and following the fundamental principles for organizational improvement with the support of empowerment. The structure of the approach is based on information from consultants and academics who have successfully adopted and applied empowerment approaches in other countries. It is our academic interest to combine these recommendations with adaptations deemed relevant to organizations in developing countries. Keywords: empowerment, methodology, organizational culture and strategy. Introduction Any organization that is serious about being globally competitive must change the way it manages and manages human resources. It is no longer possible to maintain a rigid pyramidal organizational structure because it makes the organization's learning process and response time to environmental changes slow and inefficient. Consequently, today's organizations have many problems that directly affect the final product or service they provide. Here are some problems that arise from a general lack of communication and culture in an organization. This article explores the importance of the concept of empowerment and the skills needed to implement empowerment in organizations through teams. The essence of empowerment is to unleash the experience, initiative, knowledge and wisdom of employees, not to ignore them or make the most of them. Employee performance is an important factor in the success or failure of an organization. Several papers and studies have shown that empowering people improves their skills and performance (Fragoso, 1999; Spreitzer and Doneson, 2005). The purpose of this paper is to propose an approach that will facilitate the implementation of empowerment in research and innovation organizations

158The action of the working group takes into account the conditions and dynamics of the system of living organisms as well as human organizations.The thinking system focused on the creative hosism proposed by Michael Jackson (2003) for solving complexity, change and diversity that involves the overall organizational improvement is used as support for the conceptual approach to the implementation of design.Systemic thinking wants to consider systems holistic.The elements included in, because it assumes that the complexity of the phenomenon cannot be understood if it is not contextualized, and as a simplified method of its decomposition, the relationship between the components (Ackoff, 2000) is lost.So, when we want to understand something by using a system approach, we start with the question of how, who, why, what, when and how it involves and has to do with each other.This work is considered important and useful for managers or heads of departments and heads of research groups so that they can simply guide the basic principles that need to be known and followed in the practice of improving dependent organizations.Theoretical framework for empowerment.Ken Blanchard (1996) defined the empowerment as a way of hiring team members as if they were partners in determining the success of the company (today it is up to you to consider consumers; profitable, fast and flexible, and will be continuously improved).According to Scott and Jaffe, the empowerment is where the best advantages of information technology are achieved.Members, teams and organizations have complete access to critical information, and possession of the technology they need is the ability to implement their skills and show responsibility and authority to use information and carry out activities within the organization.In order to achieve the empowered workplace, a combination of three dimensions must be taken into account: mindset, relationship and structure (Scott and Jaffe, 1991).According to Robinson (1998), seeking to build a strategic authority, increase confidence, dedication and responsibility, and the process of creating a partnership between the organization and its employees.It is synonymous with engagement, where paradigm is required to include decisions, leadership style, communication and integration processes over organizational culture.In his handbook of Empowerment, Terry Wilson states that "the process of increasing the motivation and strength of the outcome of all employees in the company through the empowerment and transfer" (Wilson, 2004) is the process of increasing the motivation and strength of the outcome of all employees.The empowerment does not solve all the problems of the organization, nor is it psychotherapy or medical treatment.It is a participatory educational experience designed to improve control skills, providing effective tools that are key to enabling people to maintain a balanced lifestyle and thus provide a more harmonious work environment.Blanchard, Charles and Randolph (1999) also emphasize the fact that the use of strengthening goes in a positive direction, thus improving activities and skills.It is also used to find high levels of satisfaction in dealing with life's challenges and accepting that everyone has the opportunity to grow.The characteristics of the empowered job are shown in the picture.

159Figure 1. Organizational characteristics for authorization. The basic idea of ​​authorization is organizational participation. Arciniega (2002) is a set of connections that can keep the theme with certain organizations. Davis and Newstrom (2000) are defined as the degree of organization for employee identity and hope that it will actively participate. For those who work in a professional team and those who have served in an organization for many years, this promise is more intense. Meyer and Allen (1994) mentioned participation in the organizational field, defined as three aspects or dimensions: emotion or emotion, which is related to recognition of employees in the organization; members' qualifications or continuity reflect the partners' needs to continue with their positions in Their positions.; and regulations are the degree of obligation to maintain in the organization. Blanchard, Charles and Randolph (2000) gave a wonderful speech, showing many advantages of empowerment, but they did not ignore the difficulties of its implementation. The author believes that the key to authorization can include information about organizations, groups or guilds, creating autonomy by setting boundaries and replacing the old hierarchical system with a self-management work group. According to these authors, employees in an authorized organization will work with their best ideas and initiative with happiness, belonging and pride. To create a powerful workplace, it is necessary to use fields and the control of a few people on the responsibility and support of each other, so that everyone has the opportunity to do the best. To do this, we must first change the ideas of directors or leaders. Organizations must be focused on users so that they can improve quickly and flexibly. In today's in the world, success starts with users. Now we have to do more with less money to survive, so effective changes and strategies of the past may be obsolete. Employees of modern organizations must be free to take risks, release and develop all potential and power to overcome fear, create real cooperation in the team and cooperation with the people around, permanently improved their self-respect and self-respect. , Learn to accept every challenge in life and make new commitments to achieve results and emotions. If the investigation or diagnosis of the organization indicates that the above aspects are not or severely limited, this indicates that you should use authorization.149

160Spreitzer and Donson (2005) noted that three perspectives of empowerment (shown in Table 1) have evolved over time. A Social/Structural Psychological Critical Companion 1. Three Perspectives on Empowerment. Principles of Democracy and the Root of Sociology Shared Power Shared Power and Decision Making - Extensive Theory Development and Art Writing. a fact. What empirical research. Society experiences a wide range of theoretical psychological implications, developmental and internal activities, and empirical research on self-determination. Motivation and influence Rigorous measurement of postmodern initial concepts Theoretical concept Who controls ideas Formal power of ideas Collaboration with sources: Spreitzer, G. and Donson, D. (2005). Prasad and Eylon, 2001; Bowen and Lawler, 1995; Pfeffer, Cialdini, Hanna, Hanna, & Knopoff & Knopoff, 1997; 1997; Campion, Medsker, Medsker, Medsker and Higgs, 1993; Blanchard, Carlos and Randolph, Conger & Kanungo, 1988; Thomas & Velthouse, 1990; Hackman & Oldham, 1980; Wendt, 2001; Boje & Rosalie, 2001; BoaShie, 2001; Barker, Barker, Barker, Barker, 1993; 1993; Organizations that successfully implement employee empowerment will have at their core certain values ​​from which the empowerment process emerges. Under these values, respect and appreciation is the individual's value to the band organization. Only the culture of the organization does not belong to the organization, respecting the individual is only one of the external signs of an empowering culture. Edgar Schein defines organizational culture as a pattern of fundamental assumptions invented, discovered, or developed by a group as it learns to deal with its external alignment and internal integration problems, that work well enough to be considered effective, so that teaching newcomers correctly is the way to see correctly , thinks and feels (Schein, 1985). Desalniettemin must support the organization's culture and role of empowerment if it is to have any chance of success. Quinn and Spreitzer (1997) state that "empowerment must be defined in terms of core beliefs and personal orientation". , an appropriate description of organizational culture is also one of empowering people with a sense of self-determination, meaning, competence Empowerment The approach is enhanced in the value of a culture of innovation that mobilizes individuals and self-motivated teams to generate new ideas to improve their processes, products and services, resulting in positive results in growth and incremental development of the organization, developed by Cardona (2001), Petit and Gutierrez (2007) state the trust and commitment of people in innovative companies to achieve these results through trust and commitment to successful roles. This is based on the facilitation and formation of functional action teams whose abilities enable their members to enable unfettered, applicable to challenges, tools applicable to the tool through optimism, creativity and execution through cooperation, through such progressive harmony and floating participation (Petit and Gutierrez2007) goes beyond the traditional structure of innovation. 2 (Scott and Jaffe, 1991) 150

161Figure 2. Authorization status. This early point is important for us to conceptualize the approach proposed in this paper. Skills needed to implement empowerment In order to successfully implement an empowerment intervention in an organization, it is necessary to develop skills that will help to better understand the strategy (Scott and Jaffe, 1991;) Robinson, 1998; Sawmill, 1999; Maynard, Gilson, & Matthew, 2012). These skills are shown in Figure 3. Figure 3. Skills for implementing empowerment. In addition to these skills, building effective work teams is also important. Companies are increasingly focusing on promoting self-managing teams. This allows people to be organized in such a way that they are responsible for certain production quantities or areas (Hempel, Zhang and Han, 2012). The team takes on many of the responsibilities previously held by superiors, such as assigning autonomous work, which is a great way to motivate people with limited current work. Work teams come in three different forms, as described in Table 2 below (Hut and Molleman, 1998; Evans and Lindsay, 1999):151

162Types of work teams problem solving self-management cross-functional Table 2. Types of teamwork. Description These teams can consist of five or ten people, depending on the size of their department. They receive special training and meet regularly to identify and solve problems in their area of ​​work. They work to identify, select, analyze and solve problems in your area of ​​work. They are the ones where workers are trained to perform most of the unit's work. They have no direct supervisor and make decisions that previously corresponded to front-line supervisors. These teams are more present in the production arena. Also called quality circles in the industry, it is a support that motivates employees from different departments to work together. To unify everyone involved in the process, cross-functional teams can stay on top of what's going on, explore system-wide weaknesses, and generate broad ideas about possible causes and solutions to problems. A Suggested Approach to Implementing Delegation in a Research and Innovation Organization The following approach is based on the advice and experience of authors Kenneth Blanchard, Cynthia Scott, Dennis Jaffe and Terry Wilson, who have had successful consulting experience in other countries. It is the product of the first integrated approach that will facilitate the use of empowerment in organizational cultures such as developing countries. The methodology attempts to integrate the author's recommendations, ideas and measurement tools for implementing empowerment in different organizations, applicable to organizations in developing countries such as Mexico. The approach consists of three phases: a) training, b) application of tools for measuring empowerment levels in the organization and c) application of success factors. Below is a brief description of each. Phase 1 of training Since the starting point of the methodology is considered a key element, a training process is carried out on what empowerment is, its characteristics and concepts, the benefits it can provide and different aspects of human resource management in the organization to explain the correct approach to empowerment. This training should start with the directors and managers of the company, followed by employees from different areas. The training can be divided into three phases: introduction, concept and explanation, allowing a reasonable amount of time between each session. At this stage, the goal is for both managers and employees to adopt the delegation method. second phase. - Enables the application of level measurement instruments. It is characterized by the application of a series of tools or questionnaires that help measure the level of management and organizational empowerment. There are four tools proposed by the above authors: style management analysis, authorization index analysis, authorization technology analysis, and authorization level analysis. Analysis of management styles (AEG). - It consists of a series of requirements related to the management of a series of situations and events. Step 1 You should read all the points and explain how to proceed according to the rating scale in Table 1 in Appendix 1. The questionnaire developed by Terry Wilson helps assess management styles that promote empowerment. Keep in mind that when answering the questionnaire, one must take into account the manner of movement and turning, 152

163Don't think, you have to answer correctly. This allows for a better understanding of current management styles and an assessment of corrective actions to be taken. The questionnaire is presented in Table 2 of Appendix 1. The assessment for each item of the questionnaire is in the matrix next to the corresponding number of the item. Figures are placed horizontally. For each evaluation column, you must add a positive number, then a negative number and place it in the specified class. Then you must subtract the smaller number from the larger number, placing it in the sum type section and the result sign (+) or (-) section. Step 3. Once you have completed the questionnaire and qualified for the management style analysis and entered the Compoinate numbers, the total scores for each of the four styles in the profile will be transferred. You must then select a format rating to define the management profile (see Table 4 in Appendix 1). The mark is applied to the dotted line with a cross, and then the cross is joined to the outline. The letters in the first row of table 4 have the following meanings: r = repressor, M = motivator, C = controller and E = emoperator. We intentionally specify moderation in this format so as not to influence the response. Style Deterrent Controller Exciter Authorizer Table 3. Style Management. The description accurately identifies the standards that each partner must meet. If someone does not fulfill them, he will immediately realize that he has failed, and if he repeatedly falls below the norm, there will be a reprimand or another punishment. Uses protocols and formal systems to ensure all tasks are completed and work efficiently. It is responsible for setting standards that everyone meets, and individuals are responsible for monitoring and verifying performance. If these standards are not set or a task is performed incorrectly, the controller ensures that you take the necessary actions to resolve it, but there are no penalties that belong to the repressor graphic. Satisfying people's desires and needs to lead and influence them. There are various techniques to achieve this, such as involving people in defining and verifying standards. Communication at all levels serves to inform and motivate. One of the most important motivational application techniques is personal assistance and participation. If a mistake is made or a task goes wrong, the motivation becomes part of the team and helps with the necessary corrections and adjustments. Each team member has carefully chosen their jobs and positions based on their knowledge, skills and abilities. Encourage others to generate their own energy, enthusiasm and strength rather than imposing it from the outside. It enables employees to provide as much self-management as possible. They set and control their own standards, and there is real communication in both directions, between the authorized and the individuals. If you make a mistake, the resolution is used as an opportunity to learn something without any form of punishment or judgment. Encourages team members to solve problems to prevent them from making the same mistakes. Analysis of authorization metrics. With respect to authorization indicators, some factors to consider for this approach are listed. A test proposed by Terry Wilson that helps to understand in some way is used to complete the multiple factors that affect the authorization environment. The company survey provides the values ​​of a number of indicators that can measure the level of empowerment in the organization. Step 1. Each indicator must be analyzed sequentially and the result must be increased on a scale from 1 to 7. The test must be based on responses from different parts of the organization (see Table 5 in Appendix 1). The indicators considered in this tool are XV: Reputation, focus 153

164People management, managerial delegation, work environment, leadership, unlocking human potential, recognition and rewards, innovation, trust, teamwork, decision making and control, communication, customers, structures and procedures and organizational goals. Step 2. When you have completed the questionnaire and are sure that the points awarded are correct, transfer all the points scored to Form 6 (Appendix 1) and put an X in the appropriate mark. After uploading, all results are combined into a single row to form a profile. Technology Licensing Analysis. Unless managers and employees use some practical techniques for thinking about empowerment and implementing it in their daily activities, lofty ideals may never be realized. Some of these ideas and techniques may be hard to swallow at first, but others have been part of the company's jargon for years. step 1. Identify the technologies currently used for workforce management and the important advantages and disadvantages associated with empowerment. Step 2. Reinforce technical training such as: business paradigm; changing roles; empower lawyers, representation; behavioral walks, job rotations, developmental assessments, self-management, project teams. Step 3: Choice of empowerment technique. Now that you have an overview of the technologies available to empower employees in your organization, you should discuss the feasibility of using them. Now you have to consider each technology and analyze whether and how they can be applied in the current state of the business. For selection, it is recommended to use table 7 in Appendix 1. Analysis of empowerment level. A company that wants to transfer power to the people may not know where to start. The starting point is determined by several factors, one of which is the source of inspiration for Empowerment. Perhaps the most important factor is our vision of empowerment within the organization. Companies can focus on the individuals and works that spread. This increases the role of the employee and gives more responsibility and freedom for decision-making, which leads to the expansion of skills and the development and exploitation of latent potential. Through this process, people develop a stronger sense of self-esteem and become more involved in the company. Companies must decide which is the best solution for them and where to start the process. step 1. View Level 1: Business. - When delegation at the job level is activated, the work structure and environment of the person changes. While the context is the same, additional responsibilities add more meaning and control to the individual. One of the biggest changes that has occurred in the work authorization process is the new focus on augmentation. In fact, their constant search for ways to improve their jobs can develop innovative employees and create job satisfaction, the cornerstone of empowerment. Step 2. Audit Level 2: Workplace. - The workplace can be defined as the environment and conditions in which goods or services are produced. The overall work environment gives companies a greater opportunity to begin empowerment than the individual work of Level 1. Step 3 Review Level 3: Unit. - Empowerment at the unit level involves participation in the behavior and management of a particular unit within a larger company. Empowerment within a unit requires a flat structure, without hierarchy, without bureaucracy, perhaps somewhere between the level of the unit director and business people. A structure that encourages decision-making and opens the lines of communication so that information flows more quickly from the top down within the company. 154

165Step 4. Review level 4: Company.- Authorization of Level 4 is an extension of level 3. Employees participate in the adoption of your decisions and business units to which they belong.Any organization that includes multiple units can decide to have a centralized seat or affect each employee's working life in each unit.Phase III - Implementation of success factors in the strengthening process of most people who start learning about empowerment expect a way to find out firsthand.To empower, bad luck takes time, and everyone will fully understand the time.The first factor in the process is characterized by illusions, fears and ignorance of what the empowerment means.Each of the factor of success of licensing proposed by authors Ken Blanchard, John P. Carlos and Alan Randolph to help you start is described below.Number one success factor.information division.Information is the first key to empowering individuals and organizations.Share the management information in a non -destructive way with the organization partners, provided that they are trained not only for interpretation but also for proper management of the whole organization.It also enables employees a clear picture of the current situation.Analytical ability to interpret the partner's messages are not always present, and each of them has different skills and attitudes.Information is power and it is normal that information management does not endanger the status of quo organization and management itself.In order for this first element to be effectively implemented, the following points need to be considered.(a) the need to share information.(b) Problems with sharing information.(c) the necessary information that helps to improve the company's success.(d) Difficulties in the exchange of information between the leaders and the employee.(e) Information on team members.(f) Location of information within the company.(g) information about the company that will be divided.(h) Liability for the information you want to share.Another success factor.Set the boundaries and develop autonomy.Once the change begins, it is recommended to share information and emphasize the feelings of employees and team members that the owners of their job, and the trust that the leaders have in employees, are to emphasize the need to signal the restriction in the empowerment culture.In the application of the second factor, the following should be taken into account: a) the difference between hierarchical culture and the creation culture;(b) the usefulness of clear boundaries;(c) establishing necessary and effective restrictions;(e) imposing restrictions on changes in the empowerment of management (f) of employee decisions.The third factor of success.Replace the hierarchies with the teams that govern themselves.Self -governing teams slowly begin.Effective leaders who mentor and develop teams remain important during this phase of change.Teams go through four different stages in the process of change.The first phase is a low level of skills associated with teamwork and high level of innocence in teamwork.Teams need a lot of guidelines, especially defining missions, values, functions, goals and operational procedures.This is the stage of the development of a team that occurs at the beginning of the change process.Because this factor may have the desired effect, the following should be considered: a) recognition that the team is crucial to the success of mandate, b) the creation of an expected negative reason for the team to achieve current success, c) employees must learn to work with a team to establish mandate, (D (D) have to make less relevant decisions.155

166The complete conceptual model of the approach proposed in this paper is shown in Figure 4. Figure 4. Proposed approach to the implementation of authorization. Final Thoughts It is proposed as a way to implement empowerment, considering training as a support and starting point for the process, complemented by the use of measurement tools and assessments proposed by Wilson and other authors, including management styles, indicators and empowerment techniques. In the final phase, use the three elements of empowerment success: information that holds the team accountable, makes them feel important in this change process, and indicates that the information being shared should be aligned with who is being shared; b) indicates the limits of autonomy and Facilitate the change control process that happens along the way and c) create autonomous teams. Metrics, suggested technologies, and authorization levels are tools that help understand the current state of an organization and make empowered improvements. A 156

167A key element in this transformation process is the training of staff on the subject and the follow-up required to improve operations. Empowerment is a good strategy, but by itself it will not have a positive effect on the organization because it does not only contain information obtained from research. The new organizational life requires the joint efforts of all company employees. We consider it necessary to emphasize that efforts to introduce empowerment will not only require effort and sacrifice for the people working in the organization, but will result in a better environment, greater efficiency, quality and a higher standard of life for members in all aspects. organisations . Empowering an organization committed to research and innovation can help improve performance if it goes through the right onboarding process and if its implementation is properly monitored. Reference: Ackoff, R. (2000). Plan the future of the company. Mexico, DF: Editorial Limusa. Arciniega, L. (2002). Compromise in Mexico. Strategic Council. Julio-Agosto, Blanchard, K. (1996). power. Bogotá: Grupo Editorial Norma. Blanchard, K., Carlos, JP and Randolph, A. (2000). Las tres claves del Empowerment. Barcelona: Ediciones Granica, S.A. Cardona S. (2001). Intragia: a fundamental dimension of imperial worship. and Álvarez de Mon, Cardona S., Chinchilla, A., Millar, E.. Pérez, L., Pin, A., Poelmans, I., Rodríguez, L., Rodríguez, P., Torres, A. (2001 ). An example of Leadership. Spain: McGraw-Hill Interamericana de España, S. A. Davis, K. y Newstrom, J. (2000). People in trabaj. Mexico: McGraw-Hill. Evans, J. and Lindsay, W. (1999). management and quality control. 4th edition. Southwest College Press. Fragoso, H. (1999). An Overview of Employee Empowerment: Dos and Don'ts. Indiana University Undergraduate Conference. Hempel, P., Zhang, Zhi-Xue, and Han, Y. (2012). Team empowerment and organizational context: Opposing effects of decentralization and formalization. Journal of Management. 38, (2), Houtzagers, G. (1999). Empowerment, skills utilization and capacity management. Engagement and Empowerment: An International Journal. 7, (2), Hut, J. and Molleman, E. (1998). Empowerment and team development. Team Performance Management, 4, (2), Jackson, M.C. (2003). Systems Thinking: Creative Holism for Managers. Chichester: John Wiley and Sons Ltd. Maynard, MY, Gilson, L and Mathieu, JE (2012). Empowering fashion or the factory? A multilevel review of the last two decades of research. Journal of Management. 38, (4), Meyer, JP and Allen, NJ (1997). Engagement at the workplace. Theory, research and application. Thousand Oaks, CA: Sage Publications, Inc. Petit, E. and Gutiérrez, L. (2007). Liderazgo con Empowerment: An enabler of innovation. Revista Venezolana de Gerencia, 12, (38), Quinn, R.E. and Spreitzer, G.M. (1997). The Path to Empowerment: Seven Questions Every Leader Should Consider. Tissue Dynamics, 26, (2). Robinson, R. (1998). Como crear empoderamiento. McGraw-Hill Interamericana, S.A. Schein, E.H., (1985). Organizational culture and leadership. San Francisco: Josie Bass. 157

168Scott, C. and Jaffa, D. (1991).power.Practical guide for success, how to build a strong workplace (a series of a 50-minute book).Canada: Curriculum technology.Spreitzer, G. and Doneson, D. (2005).Thinking about the past and future empowerment of employees.Work series.Business School Michigan Ross.Wilson, T. (2004).Handbook for empowerment.Como Conseguir Lo Mejor de Sus Colaboradores.Barcelona: Editorial Management Appendix 1 158


170Influence of the global crisis on the labor market and unemployment in Slovakia 7 Martincova, Ph.D.Ingge.Doctorate Economic University, Bratislava, Slovak conclusion Determining needs at the Earth level is problematic in terms of structural aggregates in terms of the success of multinational corporations.The recovery of unemployment rate can not be judged only at the national level, but an important aspect is an aspect that affects the labor markets of different countries recovery of the global economy, which has led to an increase in global demand for labor.Currently, the focus of new jobs is moving from niche occupations on horizontal, systematic occupations that must comprehensively respond to the development of industry specific development.Slovakia is a small market economy closely related to major European economies, mainly with the German economy.Due to the extremely open economy, the crisis seriously influenced the Earth Growth rate and led to the fall of demand, production and unemployment.High unemployment during this period was associated with disappointing revenues of the state budget and deepening the budget deficit.Keywords: labor market, employment, unemployment, global crisis.Introduction: Unemployment is one of the phenomena of our time.It is a natural consequence of the development of a market economy associated with the globalization of the world economy, based on free choice and democracy and the need for labor mobility.It also reflects the cyclical development of the economy, but can grow to uncontrolled dimensions, which is reflected not only to economic but also to social consequences.The Slovak economy, as well as other European countries, has been affected by the financial and economic crisis, not only because of the increase in unemployment and the fall of success, but also because of the reduced possibility of opening new jobs.Economists such as J. Stiglitz or K. Rogoffs point out that the connection between economic growth and employment is currently changing.Global Crisis and Global Labor Market: The Labor Market and the most important aspect of the Slovak labor market is the difficulty of connecting the national labor market with economic growth.It is better to define the total amount of population resources that affect total employment.At the same time, defining needs at the national level is problematic in terms of the structure and aggregate of the effect of TNC.Most of the production of these large companies is no longer related to sales in the national economy, but depends on the development of global consumption.The recovery of the economy can not only be judged from the national level, because the aspect of opening new jobs in the Labor market is important to recover the world economy, which will encourage the growth of global demand for labor.Slovakia is a small market economy closely related to a large market economy.7 The report is part of the Vega 338 research project entitled: paradoxes in the creation of human capital in the new economy.160

171The European Economy is mainly related to the German economy. Slovakusa's economy is recovering, because the production of German producers has successfully entered the Chinese government, Chinese consumption is lost, and the growth of consumption in GermanyThe market has so far been an important stable factor in European consumption.Embitrical assessment of the Ministry of Finance Slovakia shows that the growth of German economic growth will affect the economic growth of Slovaks for 2%.The last two quarters on a quarter of the present. This crisis is that the recovery of employment has been achieved through the process of economic recovery much slower than that in the past, which will no longer lead to the unemployment rate and increasing unemployment rate.Currently, the focus of new jobs transferred from divided occupations to horizontal and systemic occupations.These occupations must react to the development of certain industries. The result of unemployment is that due to improving the productivity of economic departments by absorbing new workers, in the United States, only about 0.5% of workers are currently engaged in agriculture, and around13% are included in production. This trend occurs due to outsourcing to external suppliers and machines. The Form of Outsourcing in a Low Ploplates is only temporary, and the generated employment opportunities can be completed. They are irrevocable trends.Labor productivity required for dignified life. Powered by new departments that absorb the surplus, service industry, service industry and the country is likely to occur because the developed economies have exhausted all four economic production of people's work, Production of items, services and "Do nothing" .outsourcing and offshore outsourcing have begun significantly affecting the product capacity, the National Market of Global Economics in the Global Economy. History of the Global Economy. It is to minimize labor costs., which is understandable, but the most important thing is to abolish tax liabilities and employees and employers of social security, leading to insufficient income from the national budget and the company's taxation company in the loose tax system and tax paradise and tax paradise and tax paradiseExample, the following paradoxes appear more: the support of the Government for Business Activities is mainly focused on large companies, strong adaptability and structures that are crucial to employment opportunities in most cases left to themselves, although they playInvigue in the development of local employment positions.The lack of adjustment in the risk and taxation systems, these companies are working to overcome the crisis and unemployment rate in the regional labor market. The workers leave the International Flow from DalekaRegion, the differences between the demand and resource communities now prove that there is a problem. The Labor Market of the Republic of Slovakia: Slovakian Economy and other European crises, not only due to the increase in unemployment rate, refused the effect, butand ability falls in employment rates to create new employment opportunities.161

172The number of working hours in 2009 has suddenly decreased. Brief work is achieved through flexible working hours, working hours and employment offices to pay a certain amount of short -term work when paying a certain amount of working hours on employers and employees.has led to a sudden increase in labor productivity during this period. In 2009, young participants in the labor market were most affected, up to 15% of unemployment, and employment of older workers increased. Unconstitutionality is mainly related to the level of secondary and low education.And during economic recession, the number of individual operators continues to grow. Structural and cyclical factors may be the reason for increasing the trend of self -employment.8 During the global economic crisis, the Slovak economy is in the economic cycle.Growth to slow down. Without the high economic opening of the economy, the crisis not only had a significant impact on the growth of the country's growth, but also had a decline in demand and a decline in production.Of course, there was an affected unemployment rate. The high defeat of the high defeats during this period is also associated with disappointing revenues from the national budget and deepening the budget deficit. After the Slovakia joined the Eurozone in 2009, a fiscal policy has become an important means of impact on economy.In particular, increasing expenditure, that is, the fiscal policy of expansion, is the main tool for stabilizing anti -anti -economic stability measures and public finance maintenance.The Commission adopted the Economic Strategy of "Europe 2020" and the countries that participated agreed to increase employment rate to 75%. Those of the country take measures in their national policies in the labor market. It is expected that the consequences of the crisis and the process of fulfilling strategic demands will help EuropeanEconomics.Apak, some questions are not answered: some factors have the impact and impact and impact on Slovak's unemployment problem. "The current problem is that if the government deficit becomes the main goal, it cannot be expected to create employment options through the public sector inwithin ten years. ”(The first fall in the last quarter of 2009), the fall of employment continued slightly.Return after the crisis at the end of the year. In 2011, he increases, although the speed slowed down. Emergency growth (even lower than last year) gradually slowed down and finally ended in the fourth quarter of two consecutive years of employment growth.In 2013, the Loss of Business Loss was just slightly reduced and maintained to about 14%. Still employment recovery began in 2010 -Treasury employment is nowhere near the level of the crisis. After the 2009 economic recession, due to the slowdown of products (or production and addedvalues) in 2011, employment reflects economic recovery and production recovery.About three quarters of one year.Expected.Scits of employment falling at the end of 2012 show that since 2006, the number of employment has fallen only one at the level of less than 3.2 million, and immediately 8 oCd chair, z Dlhová Kríza opposite Opatrene.u Fin Star Network: choirníkRecipedzakzaných Príspevkov Z III. Conference of Mednjanji Vedeckej.Bladisla: Vydatevate Fin Star, Isbn, 10 Stanúk, P Globana Kríz Hrozba Alebo Výzva?Bradisla: Sprint S.155/219.

173After the economic recession, since the first quarter of 2013, the unemployment rate of employment has decreased by about 1%, but remains at about 14%. The apparent deterioration of employment at the end of the year can be related to the negative impact of the recognition legislation on labor relations and labor costs. of the Labor Law (effective from January 1, 2013, adopted in October) tightened the definition of work in paid work (to prevent other flexible agreements from replacing employment contracts and contract forms), which increased the employer's costs ( the consistency of maintenance in the Notice Period and dismissal benefits, combined with changes in social security policies, increasing social costs, which will increase due to the first change-try to prevent the use of contracts in accordance with civil laws and regulations or employment contracts that employ employers to pay Employment flexibility) and a certain decision of the employer -making (withdrawal to reach a consensus for a duration higher than the legal standard, thereby reducing the shortest abbreviated, even at the end of a certain time, even if the expansion and recovery expand and recover the possibility , strengthen the employment of temporary workers, strengthen regulations on working hours, etc.).Changes in legislation lead to higher costs of hiring and firing, and the flexibility of employee relations is less. This should lead to the preparation of the company plan (or beyond the plan). The impact of the market is unclear. Out of 29 plans in 2011, only 22 plans were actually used, of which only 12 had more than 1,000 participants. Out of 400,000 registered unemployed, only 123,456 candidates participated in the AEP plan. (World bank, 2012).11 In the graph we saw that from 1998 to 2000 we see employment and the development of unemployment in Slovakia. We see that employment has increased. Awaiting the impact of the economic crisis in 2008, the employment rate began to decline. From 2010, the efficiency began to increase slightly, reaching 59.5% among people aged 15 to 64 in 2011. In the context of the Europe 2020 goals. ., the value of Slovakia reached 65.1% of working hours in 2011. The purpose of Slovakia is that the value of 72% is more than 10% compared to the value that was created 75%. In the figure below, we see that the unemployment rate showed an increasing trend in 2001, but from that year to 2008, the unemployment rate gradually decreased to 9.5%, which means that Slovakia's ability to adapt is low. However, since then the unemployment rate has increased again, and the level in 2011 it reached 13.6%.11 The ability of the World Bank to protect and promote employment in the poor, assess the system of social trends of the Slovak Republic, Washington Special Zone: World Bank Dostupnéna <163

174Figure 1: Slovak evolutionary source of employment evolution data: author, database of Figure 2 Statistical Office for EU -AA 2: Slovak periods of unemployment rate.It is also difficult to define the connection between the national labor market and the economic growth from the Slovak workforce market. It is the best to define the total population and resources that affect the total employment. The workplace of the labor market is strongly influenced by the global financial and economic crisis.The labor market has been obviously recovered for many years, and the results in 2012 are quite uncomfortable: the year when employment became weak and the number of unemployed people increased, especially at the end of 2012. The 2013 Government is a major acceptance and changeEmployment Act, followed by negative expectations for better (not just salaries) for the conditions for employees of a public sector. Reference: Hvozdíková Viera: Vývo Vybraných Charakteristík Zamestnoity -Sloveno V európ Kontexte.u Working Document [EU SAV] [Internet series], Bratislava: Bratislava:EKONOMICKý ú ú ú ú ú ú, 2012, Č Č Cruc

175Costa Ján: The current problem of Slovakia in the labor market after joining the European Monetary Saveza.Bratislav: Institute of Economics SAS, Morvay Karol et al.: Slomak from 2011. Economic development and prospects

176Enkele determinanananananan de Economische otikkeeling in Zuid-Croatië in de interwarperiodes: the case of Dubrovnik en Korcula distribuiba, doctorate, assistant, assinn t-Professor Univerticeit, ven Dubrovninë, KROANGINGA, KROANSIK, KROANSIONGA, KROANSITNI, KROANSION, KROANSION, KROANSION, KROANSIK, KROANNI INTERDNIK , KROANNIKA, KROVNIK INTERDNIK, KROVNIK INTERDNIK, KROVNIK INTERDNIK. Ubrovnik en Korčula tussenn de Twee welden it influenced certain characteristics of the war and the economy of the field. Becoming the kingdom of the series, Croatia and the Kingdom of Slavs, the southernmost part of Croatia is further isolated from the European core, so it is a modern economic trend. That is why the main agricultural Dharma-style economics has its own backward traditional system. They are called settlers. Its ownership of distributed land prevented the competitiveness of agricultural products in the new market conditions. At the same time, a large part of the workers in the agricultural field, the lack of workers for training and the number of high siluminations greatly reduced the possibility of workers to become a source of economic growth. In the absence of capital and technological progress, the economic development of South Croatia is limited. The analysis of the structure and cultivation of the far southern parts of Croatia shows that the tendency of the population to provide services is the trend of services for Dubrovnik and Corchera, which is preserved in the current economic structure. Keywords: Croatia, Dubrovnik region, Corka district, Interbellum Profile : Croatian land in the Austrian Hengali Empire was in the new Yugoslavia. For example, in the 1920s, the southern part of the former Austrian province of Daltia was divided into Dubrovnik and Corchera, and in the 1930s it became part of Zeta Banovina. Political changes in 1918 led to are up to the rise of the new country. Due to its scale and economic power, the region was very different from the former monarchy in China. Strong trade relations with China, Europe, Vienna and Budapest were destroyed. From one day to the next, the rest of the Austrian-Lukarian Empire became the economic leader of the NSW alliance. These changes in the political and economic framework of the Croatian territory are reflected in the economy of Dubrovnik and Columbela. The country's economic growth and GDP growth in China are quantitative economic development. This depends on four main factors: natural resources, population, capital and technology. The purpose of this file is to analyze indicators: The structure and cultivation of land are part of natural resources, and the basic characteristics of the population as a source of economic growth in southern Croatia, to understand the economic conditions and possibilities of Dubrovnik and Dubrovnik Korlula Region. In this article, after discussing the territorial changes of Dubrovnik and the area of ​​the Corch Islands; structure and cultivation of land 166

177The demographic characteristics of the Dubrovnik and Korčula regions are analyzed based on the official interwar population censuses of Yugoslavia in 1921 and 1931. Territorial changes in the area of ​​Dubrovnik and Korčula between the two world wars From the top of the Pelješac peninsula to the Croatian border, the Elaphite Islands and the interior of the islands of Korčula and Mljet. Stretching over 1,315 square kilometers in the southernmost part of Croatia, this area can be almost completely physically divided into two parts: on one side is the Dubrovnik coast, the largest of which is the Elafite Islands (17 square kilometers) in Šipan, Dubrovnik Urban agglomeration Rovnik, Župa Dubrovačka and Konavle, on the other side, the Pelješac peninsula and the islands of Mljet (98 km2) and Korčula (273 km2) (Illustrated Official Almanac of Schematism of the Zetska Banovina, 1931, p. 54; Naša). country reference encyclopedia King of Yugoslavia, 1938, p. 11. Until 1918, the most remote part of the Croatian territory under Austrian rule became part of Dalmatia, and then in 1929 it became part of the Part of the Zeta Banovina in Cetinje. (Banovina Zetska opsi pregled, 1931, p. 6). The districts of Dubrovnik and Korčula never existed as separate administrative territorial units, but were part of the Austrian province of Dalmatia, whose southernmost point is Boka Kotorska, Dubrov Nick is the center of the province. Dubrovnik becomes the center of the Dubrovnik region, according to the provisions on the division of the country into the areas of the Kingdom of Serbs, Croats and Slovenes, which consisted of: Dubrovnik, Ko určula, Metković and Makarska. Conquered part of Boka Kotorska from Dalmatia, almost all the way to the city of Bar, according to Article 135 of the Vidovdan Constitution, that area was his before entering the Kingdom of SHS (Boban, 1995, p. 20; twenty-four). According to the provisions of the London Secret Treaty in 1915, Italy occupied most of the Croatian coast when it was promised significant territorial compensation for the Entente's participation in the war. The islands of Mljet and Korčula remained under Italian rule until the withdrawal of Italian troops (after the signing of the Peace of Rapala in 1920), while the borders of Dubrovnik and Korčula districts could appear Variety. For example, the towns of Yangina, Kuna, Trpani and Orebić on the Pelješac peninsula were originally under the jurisdiction of Korčula County, and then under the jurisdiction of Dubrovnik County, which is different from Dubrovnik County. The corresponding quantitative indicators in Brovnik and Korčula County are the opposite. With the reorganization of the state in 1929, the Dubrovnik and Korčula areas were reunited with Boka Kotor and all the previous regions up to Bar, but as Zetaba Novina centered on Cetinje is a part. Boka Kotorska, once part of the Dalmatian monarchy and part of the Yugoslav kingdom of Zetaba Novina, is today the territory of the Republic of Montenegro. The aforementioned changes are also reflected in the changes in the territory of Dubrovnik district: in 1921, the area was 775 square kilometers (Hrvatska August 1940, 1940, p. 44). The inherently changing territorial and administrative division of the Croatian territory, traffic separation and administrative-administrative inconsistency have had a negative impact on the economic development of the Dubrovnik and Korčula regions. It is an agricultural area whose population lives from agriculture, and the immigration system that existed in the southernmost part of Croatia since the early Middle Ages is outdated. On the territory of the former Republic of Dubrovnik, a special form of feudal relations developed, the so-called Dubrovnik serfdom, in which serfs usually gave half of their total income to the nobility. This contractual relationship between landowners and tenants was later replaced by cash rent, which survived the first decades of the 20th century (Šimončič-Bobetko, 1997, p. 78). 167

178Structure and cultivability of land in the Dubrovnik-Korčula region The majority of land (1315 km 2 ) in the Dubrovnik-Korčula region is mountainous, with only 19.77% of arable land spread over several karst areas, the largest of which are in: Konavle, Župa, Ston, Blato and Pelješac. The basic feature of the soil is the karst relief covered with red soil, which provides the necessary moisture to the vegetation in the summer. Water supply is one of the basic conditions for the development of agriculture. The sources and main streams originate from the largest river in Rijeka Dubrovnik, Omble, and numerous smaller river sources in these areas: Ljuta in Konavle, Duboka Ljuta in Župa Dubrovačka, and Plata in Zaton Mali. The coast of Dubrovnik, the Pelješac peninsula, the islands of Korčula, Mljet and the Elafites are scarce. According to data from 1900, in the Dubrovnik and Korčula region at the beginning of the 20th century, the total land area was 131,567 hectares, and the arable land was only 25,993 hectares, which is only 19.76%, which is far below the Croatian average. . As for southern Croatia, Dubrovnik has more agricultural land (14,662 ha), and Korcula County has less (11,331 ha). Considering the structure of the Dubrovnik-Korčula region of 25,993 hectares, these arable areas consisted of gardens (10,200 hectares), vineyards (8,954 hectares), arable land (6,816 hectares) and meadows (23 hectares) (Medini, 1930, p. 67 ) Such a small share of pasture indicates a high level of use of arable land, as most of it includes gardens, vineyards and arable land. The structure of arable land indicates diversity. The structure of arable land in Dubrovnik County is dominated by gardens (5,958 ha) (14,662 ha), followed by arable land (5,827 ha), vineyards (2,854 ha) and meadows (23 ha). Vineyards (6,100 ha), then gardens (4,242 ha) and arable land (989 ha) occupy the first place in Korčula with the majority of agricultural land (11,331 ha) (Medini, 1930, p. 67, p. Cultivated land in the area considered at the beginning of the twentieth century (which did not change much over the next two decades) compared with the number of households, which entered NSW at 13,855 households in the 1921 census; we get 1.88 hectares per house cultivated land: 0.38 ha in Dubrovnik and only 0.4 ha in Korčula District (Previous results of the population census in the Kingdom of Serbs, Croats and Slovenes on January 31, 1921, 1924, p. 160) . So little arable land per inhabitant shows that agriculture was not an adequate economic basis for the average rural household in the interwar period, especially when considering the quality of the soil, the method of cultivation and the climate. In addition, the poor ratio of agricultural households to arable land indicates that production is seriously lagging behind the demand for agricultural products, and the labor force is idle due to insufficient arable land. The area of ​​Dubrovnik and Korčula is overcrowded in relation to arable land and cannot produce enough basic necessities for family members, which is why farmers are forced to ask for higher wages or leave their homes. Ten years later, in 1931, the ownership structure of these two districts showed an absolute predominance (more than 50%) of small holdings (0-2 hectares). Considering the size of the population, it was necessary to increase or abandon agriculture. Despite the great efforts of Dalmatian agricultural workers to cultivate the soil in the karst landscape, overcrowding, reliance on agriculture and lack of arable land forced the population to move to the cities, while the majority emigrated. It was precisely this high level of agricultural overcrowding that influenced emigration abroad. However, immigration slowed during the Great Depression, which began with the crash of the New York Stock Exchange on October 29, 1929 (Black Tuesday), and hit the economy of the Kingdom of Yugoslavia in 1930, when the crisis affected the number of immigrants returning to the country. Small farms in southern Croatia grow basic products and take the surplus to the market. In the meantime, the large Slavonian farms had well defined their market in 168 and focused on the cultivation of only certain products, either crops or livestock.

179At the end of the Second World War, the price of agricultural products was high, and the demand for the European market was high. Nandal Martia's agricultural production was destined to produce small devices, plant more crops and prepare for rapid market adjustment. The working conditions of poor farmers are extremely modest: there are no tools, no necessary fertilizers and no animals to pull the cars, because the excessive agricultural population means that they can improve production only by cheaply working large amounts of labor. Due to grape diseases (frost and Aphids root tumors), grape growing is unprofitable, but which Austrian prejudice against Croatian wine is still extremely unfavorable for growing grapes (also known as wine conditions since 1893, banning the import of cheap Italian wine is possible). The villagers were forced to turn to olive planting and the production of insects or other factories. The basic characteristics of the population as a source of economic growth because the population, or more precisely, the labor force, together with the given natural resources, capital and technological progress, are the fundamental source of economic growth. Therefore, it will be observed under the basic characteristics of the population. From 1900 to 1948, the population of Dubrovnik and the Corchura region decreased by 0.09% compared to the beginning of the century; among the 66,906 inhabitants in the first 66,906 inhabitants in 1900, the population survey in 1948. half a century later, their number fell to 66,849 (Korenčić, 1979, p. 90). The decrease in population growth and the general stagnation of southern Croatia is not only the result of the First World War the war that took place in this period is also the result of traditional economic neglect and agricultural policy in the southern tradition. This is mainly the backward relationship of agricultural land. Land laborers or igrilas (traditionally called seleri) clash with landlords, leading to migration of the rural population. Although land reform gave farmers the right to cultivate the land, farmers did not become real owners until 1999. Due to political reasons, conflicts are often fueled. property relations. The working population on the farm is backward, some illiteracy, malnutrition, poor health and fear of ruthless nature will destroy their hard work for a whole year in an instant. As the main economic sector during the war years, due to the lack of government support, agriculture has shrunk due to low government support and low productivity, difficulties in selling agricultural products and natural disasters (drought, hail and cold, etc.). Those in the winter of 1929) and crop diseases (flutter and root tumor on grapes). Gabila and Kocopol Gulf are connected through railway, and it is connected to Gruča, which significantly increases the connection between the hinterland and southern Croatia, and has created new employment opportunities in Dubrovnik. population decreased by 1,152 people (Korencic, 1979, p. 90).The loss was mainly caused by the First World War, which was followed by epidemics, famine and immigration abroad. That negative trend stopped from 1921 to 1931, and that negative trend stopped; that number increased by only 2,265 inhabitants. However, if the population was declining in the first 20 years of the last century, the number of inhabitants actually increased during the 30 years by only 1,063 compared to the 1900 census, which is equivalent to the average population with an average annual increase. 169. 169.

180Population 80,000 70,000 66,906 68,634 70,899 66,849 60,000 60,000 50,000 40,000 40,000 30,000 20,000 20,000 10 10, Figure 1 Population of Dubrovnik and the Korcell area in 2 First half of the 0th century, if we compare the number of inhabitants of CORK in 1948. In the 20th century , we saw that the number of 66,906 inhabitants in 1900 decreased to 66,849 in 48 years, a decrease of 57 inhabitants (Figure 1). For this reason, the number of inhabitants of the Dubrovnik and Korčula region in the first half of the 20th century did not significantly exceed the number reached in 1900, while it was significantly smaller than in the first three decades. The two world wars certainly affected the demographic picture, but immigration was equally disastrous for the region. The change in the structure of the population is accompanied by a change in the total number of inhabitants. According to the population census from 1921, there were 38,251 inhabitants in the district of Dubrovnik, and 28,354 in the district of Korčula (Definitive Results of the population census from. In the gender structure, women lead the way. The First World War caused a high male mortality rate, which, together with the immigration of the male population, is the main the cause of high femininity. Biological structure is a direct indicator of the vitality and dynamics of the population and has a strong influence on economic development, and any disruption of the age structure of the population has fatal consequences for the future. in various activities As a new guideline, femininity in Du Dominant in many rural houses in the districts of Brovnik and Korcella Table 1. Employment by sectors in 1931 Dubrovnik District Source: Definitive Results of the population census of March 31, Book IV, 1940, p.318 p.; 319 According to the population census from 1931, South Dalmatia had 70,899 inhabitants. In Dubrovnik, 50,201 districts, in the district of Kokula. 20,698. There were 38,536 employees, which means 32,363 or 45.6% of subsidies. Agriculture, forestry and fishing have the largest number of workers (67.44%), followed by crafts with 170 workers.

181(9.80%). Compared to trade, transport and banking, there are more civil servants and troops. Figure 2 shows the employment structure divided by economic activities, which is in line with the economic structure of Dubrovnik and the Corchura region. According to official data according to the census, one tenth of the population employs in industry and handicrafts. Although a large part of these workers is hired by the hotel and catering industry, these industries are not considered a separate category. These areas of industry in Croatia have never occupied an important position. In the early 1930s, the development of the tourism industry complemented the traditional positioning of the ocean and the ship. EssenceSouthern Croatia. The characteristic of this new activity is that the share of labor and work is very large, so that the labor-intensive industry provides enormous employment opportunities for men and women. 7.24% trade, transport and banking industry and handicrafts 9.80% civil employment 7.89% 7.44% agriculture, forestry and fishing 67.64% agriculture, forestry and fishing and trade with handicrafts, transport and banking state services. 31. 31. the population of Dubrovnik and Corchura. The majority of the population (46,323 people in total) lived in agriculture and fishing. There were 30,004 people in Dubrovnik and 16,319 corchurs. The majority of this number includes independent farmers and tenants (8,269), servants and employees (15), workers (298), blue cube workers and servants (1,380), apprentices (2), relatives ( 16,081) and family officials (20) (20) . There are 20,258 supporting relatives engaged in agriculture, forestry and fishing (Figure 3) (Definitive Results of the Population Census FROM 31 Marta Godine Book IV, 1931, pp. 318; 319). The economic crisis increased work pressure, and cities also entered in a crisis period. The food in the village is not enough, so most people earn a living by planting grapes or olives and have no chance to receive retraining or participation in work outside of agriculture. Workers and other 0.72% family members 34.71% blue calera and white color 2.98% of farmers and outside 17.85% population increase ratio of 43.73% population increase from farmers and members of farmers and other Figure 3. Population structures come from the region of Dubrov Nik and Corchura, for agriculture, forestry and fishing 31 . March

182The ratio of working women (15 676) and in the service of men (22 860), male work is absolutely dominant.If we consider in Croatia in 1935, only 46 employees of 100 employees are a good indicator. The existence of women is not because the status of women in an advanced society changes, but because of poverty and sharp living conditions, forcing women to work.Due to the large number of male members, most women do agricultural work.With the appearance of the new industrial industrial industrial tourism industry, there was a great opportunity for employment.764.1931 Dubrovnik and Corchura region 2,999 population structure in 1931 was between the Dubrovnik and Coleqira region, and the majority of the population between 20 and 39 is very common among the elderly. For an example, the age of 11-19 is 5 years, 38%, 13.17%, 36.62%in the previous year;illiterate population of population 60 and more 67.38%. The extent of working literacy has led to an increase in the employment of terration industries: especially in traffic, trade and tourism. This article is about the current territory of the Dubrovnik Neretva County, excluding Lastovo (under the Italian rule) and the Valley of Ned.Os of Dubrovnik and Coleqira have never been a separate administrative territorial entity: according to the Austrian rule, they belong to the province of Dal Martia and belong to the Kingdom of Serbia in Dubrovnik and Zeta.Located in Crathija. The two of the World War II, changes in the territory and administrative divisions of southern Croatian and administrative divisions influenced the economic and life of local residents. In the natural resources of economic growth and development, the lack of arable land was reduced to some furry regions (Konavle, Zupa, Hundredths, mud and wormwood).This has interfered with the main development of agriculture.What, taking into account quality, climate and agricultural methods of soil, agriculture cannot become a sufficient economic foundation, and the tax and tax taxes have worsened impossible conditions. Two periods between the two World War are the most important and most productive partPopulation, especially from the island of Corchur and the Perechakk Peninsula. Sustan of old settlers, crisis for grapes, excess agricultural population, delays from civic carelessness and land reform, lack of funds, lack of markets of agricultural products and the lack of prices forced the farmers Dal Martia to move toabroad. Care and illiterate 8,462 and more 4,889 2,908 6,

183The villages of Dubrovnik and Korcula were in debt due to falling prices of agricultural products, lack of funds, large loans and interest, and the state ignored the needs of the villages and intervened very little. Despite the weak natural base, the economic structure is dominated by agriculture, which employs more than two-thirds of the workforce, followed by industry and trade, which make up almost one-tenth of the workforce. It is worth noting that the share of civil servants and military personnel is relatively high. Furthermore, the high share of employment in agriculture, the lack of skilled labor and the high rate of illiteracy greatly reduce the ability of the labor force to serve as a source of economic growth, which together with the lack of capital and technological progress hinders the economic development of Južna Hrvatska doo. Analysis of land structure and cultivation in the southernmost part of Croatia reveals the reasons for the concentration of the population of the Dubrovnik and Korčula regions in service activities, which remain in the current economic structure. Reference: Banovina Zetska general overview. Zagreb: edition Kr. Banske makes Cetinje, Boban, Ljubo. It is wonderful to be divine. Zagreb: SK; HAZU, January 31, God's final results of the population census. Sarajevo: Check the Kingdom of Yugoslavia's stats, Definitive results of the census of March 31, book III. Belgrade: Check the Kingdom of Yugoslavia's stats, Definitive results of the census of March 31, book IV. Sarajevo: General State Statistics of the Kingdom of Yugoslavia, Yearbook of the Banovina Banovina Hrvatska August Zagreb, Illustrated Official Almanac Schematism of the Banovina of Zeta. Sarajevo: Royal Banking Administration of Zeta Banovina na Cetinje, Korenčić, Mirko. Settlements and population of SR Croatia Zagreb: JAZU, Medini, Milorad, ed. Stanje is perhaps the only person you need for a trip to Dubrovnik. Dubrovnik: Dubrovnik Chamber of Commerce and Crafts, Naša zemlja (hand encyclopedia King of Yugoslavia). Zagreb: Main editorial office of Almanac of the Kingdom of Yugoslavia Jugoslavenko nakladno d. D. Obnova, Preliminary results of the population census in the Kingdom of Serbs, Croats and Slovenes on January 31 Sarajevo: Directorate of State Statistics in Belgrade, Šimončić-Bobetko, Zdenka. Agrarian reform and colonization in Croatia Zagreb: Croatian Institute of History; Ava,

184A theoretical framework using a resource-based perspective in the analysis of SME innovation Ilona Baumane-Vitolina, Mg. enough. Igo Cals, PhD Candidate, University of Latvia, Latvia Abstract The purpose of this paper is to present the resource-based view of the firm as an effective conceptual framework for analyzing the innovation capabilities of SMEs. This paper could serve as a service for future research aimed at developing a method to assess the relationship between the resource categories of different companies and the implementation of innovation and growth in SMEs. The authors provide a comprehensive analysis of the literature and propose their own taxonomy of company resources. In addition, the paper provides a critical assessment of innovation indicators and their compliance with research objectives. Keywords: resource-based view, SMEs, innovation. Introduction: In addition to ongoing changes in the global economy, which can be seen as the end of the industrial age and the emergence of the knowledge economy, the business administration literature in the United States and Europe adopts a knowledge-based approach as the theory of the firm of which it is a part. This approach illuminates the role of firms in reducing the costs of information gathering and knowledge acquisition, which would be much higher if borne by individuals. Companies are vividly compared to living organisms that grow and learn through knowledge-based methods and literature sources related to knowledge management. In fact, this approach is a logical continuation of the resource-based view, which conceptualizes the company as a unique set of resources in which the most important short-term competitive factor is the sum of knowledge and capabilities, or competitiveness. Literature sources use knowledge-based approaches to understand and assess innovation implementation processes and their impact on entrepreneurship. Although resource-based perspectives and derived knowledge-based approaches emerged from management research involving the management of companies and large multinational organizations, some authors later linked the theoretical conclusions of these concepts to management problems in SMEs of these companies. Innovation implementation process. The authors of this paper also assume that both resource-based perspectives and derived knowledge-based approaches can be used to analyze SME innovation, but significant limitations should be imposed due to the proximity of transfer to an essentially unique research object. The authors analyze the company's resources within the conceptual framework of the resource-based perspective, viewing the company's key resources as the resources that drive the company's innovative activities that consistently contribute to long-term competitiveness. In this way, what is not at the core is not the material resources and their availability, but the special capabilities of the company, defined in the scientific literature as the ability to generate innovations, spot business opportunities, generate new knowledge from existing databases, etc. 174

185Enterprise resources as a factor affecting growth and innovation In recent years, neoclassical economic theory has come under increasing criticism based on the inability of traditional models to understand complex economic processes and business development routes and different rhythms within the field. .Literary sources in the field of business administration. In the last few decades, significant progress has been made in the development of the theory of the firm. The paradigm of neoclassical economics, which sees the company as a black box whose processes do not deserve respect, is being replaced by new interdisciplinary approaches that seek to answer questions about the purpose of the company's existence, explain the diversity of entrepreneurial behavior and treat companies as living organisms that can learn and grow (Foss , 2006; Casson, 2005). This new approach represents a different approach to examining business systems, unlike those evaluated in traditional economics publications — the latter focus on the flow of material goods and resources between manufacturing firms, while the new approach focuses on the flow of information and knowledge. From the theory of the firm came the resource-based perspective, in which the firm is defined as a set of strategically important resources that, because of their uniqueness and irreplaceability, help determine the long-term competitive gains and what different firms have in the field Do the job with these resources. Initially, this approach was developed in the field of strategic management, but has since gained popularity in other branches of business studies, such as organizational behavior, international business, etc. The resource-based perspective is often associated with the theory of social capital and innovation, since it social network analysis has become one of the most important tools for assessing the growth and competitiveness of companies, as well as innovation in recent decades (Uzzi, 1997; Gulati et al., 2000). Further development of the resource-based perspective has been successful in theorizing knowledge-based approaches. According to the knowledge-based approach, the enterprise is conceptualized as a vehicle through which individual knowledge can be transformed into goods and services demanded by the market. Here, the integration of the existing or new knowledge of the company becomes the most important task of the manager. The resource-based perspective is one of several strategic management concepts that attempt to shed light on the context in which the firm exists and various events within the broader contours of firm theory. Scholars who adhere to the theory of the firm developed their ideas based on the work of Edith Penrose, who was the first to note the dependence of the firm on the availability of resources even within the domain There can be very different people. In addition, she proposes a very broad definition of productive resources, including factors such as senior management's teamwork skills, entrepreneurial abilities, and the ability to see the benefits of implementing a new product or service. According to Edith Penrose in her book The Theory of the Growth of the Firm (1959), the growth of a firm depends on the realization and utilization of its resources. Therefore, the business concept should not be reduced to a single production function, and business processes should not be viewed as mere responses to market conditions. Instead, the authors argue that firm growth results from a series of management decisions that extract rewards from the resources available to the firm. Therefore, the growth of the company largely depends on the experience of the company manager and the availability of information, as well as the resources that the company has as a basis for further strategies and activities. In the years that followed, Penrose's concepts were developed into two interrelated approaches: the resource-based perspective and the knowledge-based approach. The development of a resource-based perspective focuses on identifying and grouping the resources themselves, while knowledge-based approaches continue the effort to evaluate the most applicable approaches to organizational resource management.

186Organizational structures that encourage innovation and learning, the role of managers and the distribution of decision-making powers, the process of implementing internal and external innovations, and knowledge robots. Based on these two theoretical perspectives, firm growth is more likely to be influenced by internal knowledge accumulation rather than external knowledge accumulation in the market or society. These methods show that the competitiveness of a company is influenced by the status of its resources, not its position on the market, which is confirmed, for example, by Porter's five forces analysis model. Resource typologies Further development of resource-based views of the enterprise has prompted the emergence of resource typologies. It is possible to group different agents and test them as factors affecting business activities, compare their effects with the effects of external environmental factors, etc. However, the scientific literature notes that the use of different terms actually denotes the same concept. Sources, sometimes vice versa, have the same term for different categories of sources. J.B. Barney and A.M. Arikan are among the most significant authors who have recently started discussions within Resource-Based Views, and they do not fall into the second category. They argue that the development of a resource-based perspective is confusing because of this, as each researcher sees the need to implement a new taxonomy of resources and use new words to label them. This creates unique publications and research projects on resources, capabilities, capabilities, dynamic capabilities and knowledge. The concept of resources is understood by other authors as the sum of all the capabilities of the company in the resource-based view model, including financial and non-financial classical interpretations (for example, consider buildings and capital as financial resources and licenses and trademarks), as well as the ability of the company to maintain those resources, as well as its understanding of markets, corporate products and services, etc. (Eriksen, Mikkelsen, 2006; Ray et al., 2004) Based on a hypothetical view of resources, by integrating key assets into assets that are difficult to imitate and replace, it can be concluded that long-term competitive gains are based on this knowledge - related resources, not informational (relatively easy to acquire and transfer the latest information carriers). Therefore, enterprise capability is the most important group of enterprise resources, which precisely shapes the enterprise's sensitivity to changing environmental conditions, encourages them to produce innovations, consider new business opportunities, and so on. The development of the resource-based view follows the following rules: the concept of dynamic or absorptive capability, emphasizing the ability to develop new capabilities as a key business characteristic in today's changing environment (Treece, Pisano, Shuen, 1997; Eisenhardt, Martin, 2000). Along with this category of resources, the concept of knowledge is integrated in the Resource-Based View (Gold, Malhorta and Segard, 2001; Canter, Joel, 2007). Corporate knowledge management and knowledge-based perspectives are separate branches of resource-based perspectives that focus on the production, acquisition and transfer of knowledge in an enterprise. Boundaries can be established between three broad categories of resources: 1. Tangible resources such as finance, buildings, equipment, technology, etc. 2. Intangible assets: brands, licenses, company reputation, collaborative networks, databases;176

1873. Capabilities: knowledge, organizational abilities to use fixed assets, observed business opportunities, the ability to generate new knowledge from old foundations, the ability to generate innovations, etc. Based on previous research, the authors of this paper propose defining business competencies as basic competency skills. abilities and special abilities. The authors propose to classify as basic abilities those knowledge and abilities necessary for the performance of daily activities and competitive advantage, but which do not guarantee long-term competitiveness or prevent imitation by competitors. On the other hand, special capabilities will ensure the company's long-term competitiveness because they are difficult to imitate and replace. In this case, the basic competencies consist of human capital, willingness to learn, teamwork skills and knowledge of the market and competition, marketing analysis and their application in daily decision-making. Specific abilities are those that help in the implementation of innovations in the company and are reflected in the company's culture, social capital and company orientation. The author presents his own definition of entrepreneurial ability: entrepreneurial ability is defined as a resource created by summing up knowledge and abilities, and the company's ability to adapt to changes in the external environment depends on the use of this resource. The core competence of a company is defined as the knowledge, ability and expertise of staff and managers that are useful to the company in its daily operations and formulating future strategies. Special capabilities of companies are defined as the ability of companies to update existing resources, generate new knowledge based on existing ones, perceive new business opportunities and generate innovations. Innovation-Driven Resources Building on the logic of the resource-based view, the notion of dynamic capabilities developed by David J. Teece, Gary Pisano, and Amy Shuen has gained prominence in the scientific literature and created the basis for the knowledge-based view. Later, many other authors introduced the term dynamic ability and broadly defined and clarified it (Eisenhardt, Martin, 2000; Hamel, Prahalad, 2006). Although some other authors have used alternative names, all these labels refer to the same event that is accepted as a dynamic ability. For example, Kogut and Zander (1992), considered the founders of knowledge-based methods, use the term compositional abilities, while Amit and Schoemaker (1993) make much the same thing happen with simple abilities. Dynamic capabilities are important because they help companies create new knowledge. In this way, these capabilities form a necessary context for the implementation of innovations. Dynamic competences can be integrated into the concept of special competences, because it is special competences that enable companies to produce innovations and adapt to changes in the external environment. Several peer-reviewed studies have highlighted the importance of innovation in gaining competitive advantage and achieving the highest financial indicators, and the decisive role of innovation capabilities in a rapidly changing environment in which future conditions cannot be predicted (Snoj, Milfelner, Gabrijan, 2007; Prajogo). , Ahmed, 2006; McEvily, 2004; Shoham, Fieganbaum, 2002; Roberts, 1998). According to Hurley and Hult (1998), organizational innovation depends on two factors: an innovation-oriented culture and the ability to implement the innovation (Method 177).

188Technology, research and development).Therefore, it can be said that the first factor is defined as a special corporate ability, and the second factor is basically defined as financial resources, technical methods, research and development, which largely depends on the financial security of the company. In the past, many studies have examined the effects of culture (so -collected soft factors) and technical factors (so collected hard factors). They believe that cultural factors are more important than technical factors, because it is easier for competitors to get technology than to get technology. Create a related innovation-oriented culture (Powell, 2006; McDonough, Kahn, 1996; Samson, Terziovski, 1999; Dow, 1999). Social capital and other factors are as important as organizational culture. In addition, authors such as Bo Eriksen and Jesper Mikkelsen (2006) use the components of social capital as a standard and sanctions as an analogy of organizational culture. However, social capital in the context of implementing innovation is usually understood as the ability companies to cooperate with other market participants. Cooperation helps to achieve changes in new and related information about the market, its participants, external environmental factors (such as legislation, demand fluctuations, etc.) and to discover new business opportunities. In addition, cooperation is usually necessary for sharing the costs of production and implementation of innovations (Inkpen, Tsang, 2006; Kogut, 2000). Cooperation with others (usually with competitors) is especially important for small and medium-sized enterprises, because due to limited financial resources they cannot afford expensive research and development activities ( Roper, 1997; Ingram, Roberts, 2000). Many previous studies have proven the importance of strategic alliances in various industries. The main conclusions of these studies are as follows: Cooperation between SMEs and other participants in their fields helps to increase the number of innovative products and services (Lee et al., 2001 ; Gulati, 1998; Ahuja, 2000).In the end, what is not most important is the specific group of resources. It serves the potential of increasing the company's innovation and is defined as an entrepreneurial orientation. Many studies have discussed the influence of the resource group and its financial performance and company innovation. The most important of them are Lee et al. (2001), Atuahene-Gima, Ko (2001), Bhuian et al. (2005), Li, Calantone (2006), Lescovar-Spacapan, Bastic (2007). The corporate philosophy here is transferred from the personal level to the organization. According to the same procedures as well as the personal level, entrepreneurial orientation is related to the abilities of adventure, new products or services and the ability to discover new business opportunities. Therefore, entrepreneurial orientation is an important business tool in empirical research. As the development enthusiasm of new products and services, the willingness to innovate in the field of business professional and the risk of senior management personnel to bear the readiness. Emphasized research methods associated with the analysis of key indicators of corporate innovation activities are also influenced by changes in innovative paradigms. In previous years (1970s and 1980s), the amount of investment and the number of research and development patents were used as two main indicators for research and innovation activities. At that time, it was closely related to the leading technology and economic paradigm, the latter emphasizing the research of technological innovation. However, although these indicators are still used to evaluate innovative activities and have many significant advantages, they also have several disadvantages. Investment in R&D and patents can be classified as traditional indicators of innovation. Here are the main advantages of R&D indicators. Since the 1950s , Western European countries seriously collected these indicators at the national level of statistical management, 178

189As such, they are an important and reliable source of data.Data can be analyzed through time deadlines and sectors, and can be broken down according to investments in basic research, corporate activities of research and development.But despite these positive signs, information on research and development (hereinafter referred to as: research and development) also have a number of serious disadvantages.First, research and development does not provide information on innovation outcomes (ie the development of new products or services) and the sustainability of investment.Significant investments in research and development are possible, but it will not lead to the commercialization of innovation.Secondly, research and development indicators are applicable only to an analysis of the production sector, not the services sector, because innovations are usually implemented without investing in research and development (Smith, 2006; Sundbo, 2008).Third, analysis of innovation based on research and development indicators can eliminate the work of small and medium -sized enterprises because the activities of research and development of small and medium -sized enterprises are organized as a discrete event, not a formal process.Fourth, research and development statistics, especially for small countries, is confidential.Only collective data is available, so the costs for live players cannot be estimated.This is a big problem because innovation statistics only make sense if micro data are available to universities and other research institutions and can be analyzed in different sections.The following group of traditional innovation indicators are patents and use of patents.They are often used as indicative of innovative work.As with research and development statistics, the registration of the patent database has been going on for a long time, so that a time frame can be given.Furthermore, the undoubted advantage of this information is their availability.However, the disadvantages of patents as an indicator of innovation are quite serious: some technologies, such as food and services, cannot be patented.Small and medium -sized enterprises can refuse the patent report for their products due to lack of financial resources.There is also a problem of the opposite nature: most patents have never been commercialized or will ever be.So getting patent does not mean that the invention will turn into innovation.New innovation indicators that are mainly developed by the Innovation Research in the Community include total innovation expenditures, the share of company innovation, the sources of information included in the development of innovation and the indicators of cooperation.Compared to exploration and development expenditure, the total expenditures for innovation are wider measures that allows you to assess various types of investment in innovation activities.Moreover, these indicators are even lower for services, which again shows that investments in research and development do not reflect the true state of innovation activities in the services.In fact, the main disadvantage of consumption indicators on innovation is that companies cannot give a valid answer to this question (as is the case with investments in research and development), since these costs are made up of different balance positions and make it difficult to assess.Therefore, the indicator is less reliable than research and development.The proportion of innovative products in the traffic of the company is a valuable indicator of innovation because it expresses the actual result of innovative activities, not just investments invested in the achievement of this result.However, the main disadvantage of this indicator is that it does not take into account the life cycle of the product, which prevents the implementation of objective inter -industrial comparisons.The share of new products will be larger in companies with a shorter life cycle of products (Cateris Paribus) and vice versa.In order to avoid systematic errors in interpreting these data, the surveying should therefore provide questions about the average cycle of the main products, and the information on innovative products in the company in the company of the company should be evaluated by taking into account this additional indicator.But that's not what is really going on, such questions are not 179

190Included in the latest community innovation survey (CIS-4), which has collected information on innovation activity indicators over the years, social capital indicators have also been included in the Community Innovation poll.Community innovation survey raises questions about sources of information that companies can use in their innovation activities and collaborate with other companies, government or non -governmental organizations, universities and other research institutions.Based on these information and purposes that an individual organization serves on these networks, conclusions about the social networks of the company can be drawn.However, the essential lack of the indicators of the social capital structure is that only they, at best, can evaluate contacts or their frequency, without paying attention to the content and importance of such relationships.Conclusions: The resource -based perspective is an alternative to strategic management theories that explain the competitive advantage of a company with a market position.The initiator of the resource -based perspective was Edith Penrose, who noticed that the competitiveness of the company varied largely within the industry.For example, the scientific community focused on tactics specific to a company that is difficult for competitors to imitate.These specific funds are unattainable, rare and difficult to imitate and replace.Later, the concept of dynamic abilities was developed.These abilities allow you to create new knowledge and adjust to variable circumstances.Dynamic abilities can be the most important resource because they help to create new knowledge.Dynamic capabilities include a culture aimed at innovation, the ability to implement innovation, cooperation with other market players and entrepreneurial oriented social capital, willingness to take reasonable risks and the ability to notice new business opportunities.Innovation evaluation requires an agreement on clear and coherent indicators of the company innovation activity.In the past, investments in research and development and the number of patents introduced have been the most commonly used innovation measures.Although the highest strength of these measuring data is their blindness (the amount of data available, allowing the time series and other advanced analytical tools), the number of studies and development and patents used is the most important, but the most important there is a great lack of quantities.Innovation indicators (especially for small and medium -sized companies analysis).First, many small and medium -sized companies do not have a separate budget for research and development activities.On the other hand, large sums of money can be invest in research and development without a significant impact on innovation results.Furthermore, investing in research and development is not an applicable indicator for the services sector.Likewise, the number of patents can only be considered a replacement indicator for innovation analysis because the number of patents does not correspond to the actual number of innovation.As with the previous indicator, patents are rarely used in the services sector.Therefore, new indicators of innovation need to be developed.Indicators such as the total expenditure of innovation, the share of innovation and the proportion of collaboration indicators are now widely used to provide a wider review of innovation activities within small and medium -sized enterprises.Literature: Ahuja, G. Collaborative networks, structural vulnerability and innovations: longitudinal studies, administrative science Quarterly, 45, 2000, PP Amit, R., Shoemaker, P., J., J., H. Strategic rental of property and organization.Journal of Strategic Management, January 14, 1993, PP ATUHENE-GIMA, K., Koa.Empirical Study on the effect of market positioning and orientation on entrepreneurship on product innovations, organizational science, 12 (1), 2001, p.

191Barney, B.J., Arikan A.M., The resource-based perspective: Origins and implications, in Hitt, M., A., Freeman, R.E., Harrison J., et al. Handbook of Strategic Management, Blackwell Publishers, Oxford, 2001, p. Bhuian, S., N., Menguc, B., Bell, S., J. Just enough entrepreneurship: The moderating effect of entrepreneurship on the relationship between market orientation and performance, Journal of Business Research, 58(1), 2005. PP Cantner, U., Joel, K. The influence of the functional chain of knowledge management on the performance of innovative companies, Economic Research Papers Jena, Casson, M., Theory of Entrepreneurship and the Firm, Journal of Economic Behavior and Organization, 2005, 58, PP Dow, D. , Samson, D., Ford, S. Debunking the Myth: Do All Quality Management Practices Contribute to Superior Quality? , Production and Operations Management, 8, 1999, PP Eriksen, B., Mikkelsen, J., Competitive advantage and core competence, in Foss, N., J., Knudsen, Chich.ed. Towards a Theory of Competence in Business, RoutleGe, London, 2006, pp Eisenhardt, K., M, Martin, J., a. Dynamic capabilities: what are they? Strategic Management Journal, 21, 2000, PP Foss, N., J., Strategy, economic organization and the knowledge economy: coordination of firms and resources, Oxford University Press, Gulati, R., Alliances and networks, Strategic Management Journal, 19, 1998, p. Hamel, G., Prahalad, C., h., Core Competencies of Firms, Harvard Business Review, Hurley, R., F., Hult G., T. , M., Innovation, Market Orientation and Organizational Learning: A Study of Integration and epigijala, Journal of Marketing, 68, July 1998, p. Ingram, P., Roberts, P., W., Friendships Between Competitors in the Sydney Hotel Industry, American Journal of Sociology, 106, 2000, PP Inkpen, A., C., Tsang, E., W., K Social capital, networks and knowledge transfer, School of Management Review, 30(1), 2005, PP Kogut, B. as knowledge networks: Emergence of Generative Rules and Structures, Journal of Strategic Management, 2000, no. 21, p. Kogut B., Zander, U., Business knowledge, combinatorial capabilities and technology replication, Organizational Science, 3, 1992, PP Gold, A. , H., Malhorta, A., Segars, A., H. Knowledge management: An AM Organizational Capabilities Perspective, Journal of Management Information Systems, 18(1), 2001, PP Lee, C., Lee, K., Pennings , J., M. Internal Capabilities, External Networks and Performance: A Study: A Study On Technology-Based Enterprises, Journal of Strategic Management, 22, 2001., PP Leskovar-Špacapan, G., Bastić, M. Organizations in Transitional Economies Differentiating Innovation Capabilities: Internal Aspects of Organizational Strategic Positioning. Technovation, 27, 2007, PP Li, T., Calantone, R., J., The Impact of Market Knowledge Capability on New Product Advantage: A Conceptualization and Empirical Study, Journal of Marketing, 62 (4), 2006, p. McDonough, E., F., i., Kahn, K., b., Using hard and soft Techniques for Global New Product Development, R&D Management, 26, 1996, p. McEvily, S., K., Eisenhardt, K., M.. , M., Prescott, J., E, The Global Acquisition, Exploitation, and Protection of Technological Capabilities, Journal of Strategic Management, 25 (8/9), 2004. , PP Penrose, E., T. The Theory of Firm Growth, Oxford University Press,

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193Open innovations are a strategic model of modern companies Nataliia Refutska, doc. Taras Sheshchenko National University in Kyiv, Ukraine summarizes the characteristics of two business innovation management models: closed and open innovation models. The traditional model of closed innovation suggests that it is created, used and developed within a single company. The company centralizes all innovation processes within the corporate world, oversees their implementation and uses the results of its own research and development. Training and development for the knowledge-based economy should move to an open innovation model. This is due to the need to participate in the processes of new knowledge, in which different experts, scientists and research centers from different countries and regions are created. Because of this, in the environment of shorter innovation cycles, the possibility of organizing a complete innovation cycle within the company is becoming more and more difficult. Open innovation companies transfer innovation processes to specialized research laboratories, research centers and independent scientists. Within the company, the development department with the main task remains the most promising start-ups, research proposals and options for their rapid commercialization. The concentration of innovative work of various actors in the development of the innovation chain, creating conditions for the rapid completion of all phases of invention production, will ensure the long-term successful development of open innovation models. Keywords: business models, open innovation, strategic alliances, outsourcing. Introduction: At the core of creating a sustainable competitive advantage in today's business community is the need for effective management of innovations and their transformation into valuable market aids. The role of this strategic raw material is especially growing in the knowledge economy. But the most important issue of the knowledge economy is not only the creation of new knowledge, but its application in business. The innovation management process includes coordinated actions to create, preserve, distribute and use knowledge. It is necessary to choose the best model of innovative strategic management in modern business. The relevance of this issue is also related to the attractiveness of the company to use a form of partnership interaction. This interactive complementarity is best exploited in innovation management. In recent years, business experience has shown that long-term leadership is difficult simply because unique roles and innovations have only internal origins. Therefore, there is a change in the direction of the vector both internally (between different business units) and externally (between the company and other contractors) in order to observe the transfer of knowledge. However, in some areas, external partners (customers, suppliers, competitors, etc.) can serve as valuable sources of new knowledge that can form the basis of innovation. In order to ensure effective performance and sustainability of company growth, it is necessary to reduce the most important phase of the innovation process: Innovative ideas - Commercialization 183

194Proceedings of the Eurasian Multidisciplinary Forum on Selecting Profitable Innovation Projects, EMF October, Tbilisi, Georgia, New Products Volume 1 - Investing in a Radical Innovation Perspective. At the same time, new forms of synergistic interaction between companies, research centers and researchers are emerging. In particular, the proliferation of global outsourcing models has led to an increased role of service and component suppliers, not only as implementers but also as co-innovators [1]. The purpose of this paper is to examine the essential elements of the open innovation business model as a strategic perspective of modern business. Each company has its own characteristics of the knowledge and innovation management model, taking into account the specifics of its activity, the scope of production, organizational characteristics and corporate culture. In recent years, technology has undergone major changes, creating a new model of management innovation. Traditional models have long been the most prevalent in the research and development (R&D) sector. The company attracts leading experts, engineers and researchers who conduct a completely closed research and development process. Thus, traditional innovation management models are characterized by the fact that they are created, used and developed within the company. This innovation management model works because the company can centralize all processes within the company, monitor their implementation and use its own research and development. A schematic model of closed innovation is shown in Figure 1. 1. But over time, the work of the research and development department led to a rapid increase in operating costs, and the result was not always commercialized. In addition, the costs of new projects increase significantly, and the life cycle significantly shortens. The need to attract new specialists led to the expansion of the company, because only large, successful companies could afford active research and development. New entities gain significant market share because they do not have the same resources and staff. Innovative ideas Intellectual property rights Development of selected projects Commercialization of innovations Markets of new technologies Research Development Maps of new products. 1. The closed innovation business model map (compiled by the author according to [2]) achieved leadership and formed a new wave of knowledge economy enterprises by implementing completely different innovation models in a short period of time. A prominent example of the successful implementation of this model is Cisco Systems, which in a short period of time managed to replace Lucent Technologies, the leader in the network equipment market, with its own R&D department. Cisco Systems managers have developed a new model of knowledge and innovation management—opening to external markets. Company acquisition 184

195Choose an innovative project of the Eurasian Disciplinary Forum, EMF October, the record of the first volume of the market industry in Volsk 1 and has invested a lot of financial funds in the promising start projects. Cisco Systems has a propulsion and development department in its structure to maintain an open model of the company innovation., a knowledge management model based on the internal exploration and development department has transformed the entire cycle into an open model of knowledge management and innovation in recent years. It is a charace of it with a professional process to a research lab, research center and independent experts. Thursday has a development department.His main task is to select the most promising startups and research plans and quickly commercialize it.Mameric explorer H. Chesbrough calls this model as an open innovation [2]. Model of knowledge management that corresponds to open innovation concepts has the characteristics of two levels of management: internal vectors relate to promisingExternal developers technology on the market, and the development results of foreign sales companies on the market are startups of shapes.The rights of technology development companies, no matter the reason, does not advocate (Figure 2). Annoyal research base Spin -Off, Start -UPS new market concept of an innovative intellectual ownership selection project, development and innovation of the existing market for the development and innovation of the existingmarkets for external research base includes external technology and outsourcing and internal bags) to study new product development diagrams.2.One of the tools for the introduction of open innovation models (authors based on [2]) for the introduction of open schemes of innovative business models (authors are based on [2]) are the use of Internet technologies. Conclusively, the real implementation of this model was carried out by the procter & gamble.9.000 staff for research and development within the company, the company cooperates with more than 1.5 million researchers around the world through Internet communication. The company is computing by 60%. The company to connect and develop businesses and management (connection means creating new products with customers, distributorsand other parties [3] 185

196Another example of openness in innovation is Facebook's acquisition of the photo-sharing company Instagram. Most mobile Facebook users are looking for a quick solution to this problem. Buying Instagram allowed Facebook to save time and be more competitive without having to develop a similar app on its own. Innovations through acquisitions quickly produced tangible results. The principle of strategic interaction as an external means for a new model of innovation management includes the process of open research and development, the creation and promotion of innovative products and technologies for the common market based on interaction with external contractors: suppliers, customers, competitors, innovation intermediaries and other business entities oriented to innovations that are horizontally connected to it. There is a whole community of scientists and amateurs who are known to be innocent. It brings together more than 160,000 talented people who help companies around the world. Companies such as Boeing, DuPont, Procter & Gamble & Gamble post on their community pages tasks and problems that their internal departments cannot determine, and a decision can be made by one of their members or group members. The salary of a successful amateur dictates tasks in the range of $10,000 to $100,000. According to statistics, more than 30% of the proposed tasks were solved by the community. This is a third of the tasks that internal experts cannot handle with their experience and special education [3]. An example of such a competition in Ukraine is Innovation Breakthrough, whose mission is to promote the development of innovative activities in Ukraine, to unite the interests of investors, inventors and entrepreneurs, and to successfully implement new products and services. The purpose of the competition is to increase economic benefits and open business areas by introducing innovative ideas to Ukrainian investors [4]. In modern business conditions, almost no one is successful and independent and makes progress. Knowledge, skills, innovation and expertise are dispersed around the world. Experts are spread across many often little-known technology companies or startups. For companies to be successful in creating and commercializing innovations, it is necessary to use these global resources, narrowly defined expertise and broad encyclopedic knowledge to create a functional part of the community that becomes an open and new process. Table 1 shows the comparative characteristics of open and closed models of knowledge management. Table 1 Comparison of closed and open models of innovation management for a closed model of business function and innovation Internal human capital management Attract the best talent to the company. Creation of internal management of research and development development. Implementation of closed and full cycle research and development (commercialization). The permanent staff develops and selects startups. Research results in the internal market or in companies on a competitive basis involving the best experts. Implementation of a short development cycle (commercialization). Gain valuable knowledge from external markets. 186

197Competitiveness of business management intelligence has research and development results, which can long ensure the primary position of the market. Initivative leadership capabilities provide leaders on the market. The storm control of intellectual ownership and legal rights.In the market, they ensure that hopes for the Startaps and their fast commercialization capabilities. Working with innovative value can provide market leadership. In the work of intellectual property rights and its rights. On the basis of using intellectual ownership rights in other companies, new knowledge is generated.with the level of modern internet tools. A condition for the effective implementation of cooperation in the field of knowledge management is to support the innovative infrastructure.-entector at the center of new products and technology; an important tool for open innovation models to work effectively is patent protection. These are factual facts, patent protection has also become a strong cash flow for innovative yields in open business models.Intellectual ownership (WIPO), average profit of companies with many patented companies is 5-8 % higher than resources. For example, in 2012, Novartis AG, the largest health company, received more than $ 4.9 billion in revenue from ATENTRoyalties revenue, which was almost one -third of his budget.Gotovo all the main companies in developed countries (IT departments, medicine, telecommunications -these are intellectual areas) tried to transfer property in the field of intellectual ownership. At the end of 2012, Intel said Intel saidthat he is ready to spend more time in invention and innovations to increase the proportion of intellectual ownership to 65 % of all assets [5]. Forming an open model of innovation in business is positive for the overall economy because it provides a positive process of modern and innovative transmission of technology on the domestic market.European Commission analysts, a gap between countries that focus on innovation and resources countries will increase .Europic commission believes that by 2050 such provinces will completely exceed modern progress.With the guidance of China, the Asian economy will try to compensate for the innovation of developed countries. In 2011, Kina received 1.63 million patents and the index by 33 % in 2012. In this Cinema speed will be captured in the number of inventions 2025 [5].Preated countries are trying to maintain intellectual leadership. In 2012, when the United States and the European Union began publishing an innovative development doctrine, they became 187 187

198It is clear that the main source of funding is transferred to the establishment of research centers.In the United States, scientific groups are planned to create scientific groups that combine the entire regions and institutions into one network.In the European Union, there are plans for strengthening the financing of individual universities organized on the basis of experimental laboratories.An open innovation is the concentration of innovation efforts of all participants in the innovation process, creating conditions for the rapid completion of the invention at each stage, thereby generating and providing a successful long -term model of development.Conclusion: The process of creating and functioning of the modern economy of knowledge encourages the appearance of new innovative models of knowledge management.The transformation of the company in the open innovation business model is observed from the perspective of strategic development.They benefit from fast commercialization of their ideas and can increase their experience by expanding these innovations among other companies (startups and spin-offs) on the market.They may also have financial benefits of income from innovation generated by patent protection and licensing sales.The open innovation business model of Ukrainian companies promises a lot in pharmacology, chemistry and other areas, where companies can generate innovative ideas with direct access to the market.Instead, foreign markets should be a source of ideas, development and quotations, saving funding for the company.In addition, the open innovation model ensures the functioning of the advanced externalization market.University training centers play an important role in creating open innovation models;These centers can participate in the formation of knowledge and innovations and chains of commercialization.Reference: Snyzhko E. Exclaim Biznes, Chesbrough H. Discover Biznes-Modeli, December 17th in "Investgati" 49. intellectual ownership management / per.angle of.UN Egorova.- M.: Subtraconie p. Mamont's A. approx.Official Page of Ukrainian Competition "Innovation Breakthrough 2013" // Electronic Source: Syvocon P. Investmenti V Mozgi.Innovacii Stanovyatsya Basic Instrument Pereraspredeleniya Mirovogo Bagatstvo 188

199At the beginning of the 20th century (example of following the Semipalansk area) Akhmetava Raushan State University with Shakarim, Shakarim, Semey, Semey, the Republic of Kazachstan Abstract discussed the characteristics of the development of capitalism.In the colonies of the Empire, Kazakh, the population of economics adapted the new environment of new capital investments, the spirit of private entrepreneurs. The keywords: business development, the Semipalansk area in Kazakhstan. Forming all the markets in Russia, the rapid development of a second -person productivity in the 19th century influenced the distribution of capitalistRelations between the Government and the Region. Kazakhstan participated in the entire Russian market and began to develop more powerfully agriculture, thus accelerating the breakdown of the natural economy of Kazaka, improvement of agricultural trade and development of cities and industry. Included, favorable conditions can expand the narrow connection between Kazakhh Nomad and the population of farmers.Grads in the Eastern Casust have significant intermediary functions. In the middle of the 20th century, Semipalansk was the largest trade and economic center in the country, and it seemed to be one of the first series of city trade traffic in Kazakhstan.1900.According to the annual report of the local bank office, trade traffic was 100 million rubles [1, p.35]. The city is also the largest distribution center of most internal areas in the country and provides them with foreign goods and products from the factories and factories in central Russia. During the year, the dense development of urban trade activities is caused by the general economic recovery of the 1990s, especially,growth of foreign trade, especially the export of grain. The value of semipalatin is generally increased as a shopping center, which is a consequence of the revival of trade with western cinema. Semipalainsk and Chintz, Velvet, cast iron, Iron produces leather and red yuft exported from semipalansk.cin, porcelain, silverSilver, Chinese fabrics transported from China to Russia. Some of these products were sold to Semipalatine, but they were generally taken to Tyumen and Irbitsk and went to Kazan and Moscow [2, p.124].Orrenburg, the Eastern Cascustan trade is more active. In a certain extent, this is explained by the following facts: Semipalatin, Pavlodar and USst-Camenogorsk trades enjoy trading and trade without certificates [3, p.58].The number of businessmen of Kazakhs from the lawn to the semi -Palatina. For example, in 1863, almost 10,000 rubles were seized by Kazakh lawns [4, p.41] .waver shopping and selling is completed with livestock and animal raw materials.189

200Cattle and cattle products remained the main supply throughout the survey period. As a special branch, livestock trade is mainly assigned to Kazakhstan. There is a general lack of trade specialization, characterized only by firms closely linked to local agricultural production. At the fair, rich Kazakhs are the main livestock producers. The famous traveler, Atkinson, wrote that, traveling from Semipalatinsk, he came across a cattle farm that sold 300 horses, 7000 bulls and more sheep. The general cost of goods is around rubles. [4, p. 42] From the end of the 19th century, the livestock trade continued to develop intensively on the Kazakh grasslands. Herdsmen are adapting to new household conditions and raising livestock not only for their own needs but also for the market, maintaining connections with major stock exchanges, including city stock exchanges. The purchase and resale of livestock and other goods brought handsome incomes to rich merchants. Therefore, Tobol merchants and sellers of Guild I Pilenko, merchants Ishima of Guild I, Tatar merchants Nazar Bayazitov of Guild I and others brought goods worth 1185 rubles and 05 rubles. Gopeks were taken from them [3, p. 59]. Domestic trade developed in Semipalatinsk attracted more and more merchants of different nationalities. Merchants from Semipalatine Russia, Tatars, Tashkent and Bukhara traded in the Kazakh steppe. More and more city dwellers and some Cossacks, rural and suburban peasants began to engage in trade and industry. For example, if in 1894 3180 trade certificates were issued for production rights and trade participation rights, by 1895 there were 4708 of them [5]. As for the data on the merchants and the commercial documents they bought, it should be emphasized that in the official sources under the heading "Merchants" only Russian, Tatar and Asian merchants are concerned. Native traders are often absent. Therefore, their number is actually much higher. Although traders in the Kazakh region cannot be classified as a separate population group, Kazakhs were quite active in trade. F. A. Shcherbina wrote in 1899: "In Kyrgyzstan, trade is considered to be a favorite, especially among the rich and those inclined to commercial earnings. But in this sense, Kyrgyz traders are only sellers of livestock and intermediaries between livestock products, on the one hand, and both , on the other hand, a Russian consumer and a real herdsman. The poor Kyrgyz can't go to the market or fair to sell a calf, or a pair of rams, or You can't sell a skin, or half a poodle or something like that, so Kyrgyz middlemen charge incredibly low prices and make huge profits of these transactions" [6, p. 46]. The exiled revolutionary A. Yanushkevich, who visited Semipalatinsk in the 1840s, wrote: "The industry of the city consisted of only a few tanneries and factories" [7, p. 6]. However, since the second half of the 19th century, the number of industrial enterprises in the city continues to grow. For example, if there were 4 tanneries in Semipalatinsk in 1864, by the end of the century there were 47 mills and factories [2, p. 102]. In addition, in Semipalatinsk has several steam mills. "Semipalatinsk Steam Plant JSC" was established [2, p. 104]. Since the 1860s, a new sphere of capital has appeared in the Semipalatinsk region - distillation. In 1862, the winegrower Poklevsky opened the first winery in the region. As a lucrative trade and craft, distillation could not fail to attract the attention of other businessmen. Local businessman P. Pleshcheev became one of them. In this case, he was in fierce competition with Poklevski, who in 2008 built a brewery closer to the city. 190

201With the introduction of new equipment, production is gradually adopted. The brewery was equipped with equipment produced by the Moscow mechanical factory "Dangerser and Kaiser" [3, p. 124]. Winery PLESHCHEV S is the largest company, not only among its branches, but also with the largest production volume of all companies in the region. 40 craftsmen and employees worked in the second largest company in Semipalatinsk, in the steam factory, the second largest company after Pleščejev, which produced linen in 1895. In 1895, the Pleshcheev factory employed 90 artisans and workers, and produced rubles. [9, p. 34] In the late 19th and early 20th centuries, more and more grain cultivation in East Kazakhstan was made possible by immigration. Peasants from the central regions of Russia were usually involved in the cultivation of arable land. Grain trade is significant as food growth expands. As Semipalatinsk most wholesalers can be mentioned: Krasilnikov, Pleshcheev, Musin, Habarov, Zlokozov Brothers and others [10, P. 59]. Flour is usually collected in Krasilnikov, Pleshcheev and Musin mills. The bread opened by the navigator of the tug was sent on the Irtysh River to Omsk or Tyumen, and from there to European Russia and abroad. 380,000 pounds of wheat flour and 30,000 pounds of oats were bought in Semipalatinsk [4, p. 45], which is the greatest concentration of capital achieved by the development of the flour industry. The joint-stock company Syndicate of Flour Milling Enterprises was organized as an example in 1908, when the mayor of Semipalatinsk P. Pleščejev, owners of large flour-producing companies M. Krasilnikov, M. Artamonov, B. , L. Musin, etc., were the leaders of the joint-stock company. , a total of 27 people. In the absence of competitors, they determined the price of wheat and flour themselves and made huge profits [3, p. 125]. Semipalatinsk is not only a domestic center of trade, it is also an important transit point for trade and economic relations in the region. Russia and Western China. The Irtiš River made the city the main river terminal and the main trade in this direction. Although the first steamboat entered the Irtysh River in 1861, regular steamboat services from Semipalatinsk to Zaisan began only in 1901." [11, p. 19]. In 1901, P. Bereznitsky and P. Pleshcheev founded "Verkhneirtysh Shipping and Trade Joint Stock Stock Company" with capital in rubles. Ships sailed from Tyumen to Semipalatinsk via Pavlodar and Ust-Kamenogorsk, goods from European Russia. On these ships, leather, wool, bread and other goods [3, p] were exported from the border areas of China The general industrial boom of the 1890s was connected with the rapid construction of railways in Russia The question of the 1890s At the end of the 1990s, the question of building a railway line through the Semipalatinsk region, that is, the Semipalatinsk road connected on the one hand with Tashkent and Vernuy, was discussed. and on the other hand with the Trans-Siberian Railway through Barnaul. Nikolaevsk (now Novosibirsk) - the beginning of the Semipalatinsk Railway through Barnaul. "Imperfect means of communication were a significant cause of industrial development, demand for raw materials. materials, trade distribution, not to mention traffic One ... due to the influx of capital and enterprising people like the Semipalatinsk region, these reasons will be eliminated, which can be achieved by means of communication, especially railways "[12, p. 38 ] Link to the advanced industrial world. The increase in the means of communication and trade exchange greatly contributed to the strengthening of economic relations between Kazakhstan and Russia and the participation of Kazakhstan, including the Semipalatinsk region, in the all-Russian capitalist market, and contributed to the further development of industry in the region.191

202Conclusion In the late 19th century, since the region actively participated in Russian economic relations, the capitalist factor of production entered Kazakhstan. In the Semimibarakinsk region, during the research period, capital investments are usually carried out in industries that provide high profit margins, namely the development of natural resources or industry belonging to the requirements of primary processing of raw materials. A large part of the capital is concentrated in the industries that generate the highest profitability. During the study period, trade is the most important industry. Many traders saved a lot of funds in trade and instead participated in industrial activities. First of all, industrial capital penetrates into the production departments that are associated with trade, low expenses, raw materials and stable demand for production, which favors the formation of a stable sales market. All the best productions based on the processing of agricultural and livestock raw materials: passing, tingling, fat melting, oil pressing, beer for cooking, etc., With these conditions, determine their favorable development. Reference materials: Survey of the area CyMamebarakinskomybarakinsk, 1901. Kassimbaev J. K. Semimbarakinsk historical / / -alamu, I998 Cymabilaki Aramutt, Survey of the area p. Survey of the district Akbin P. In the article: Galuzo P.G. The Russian imperialist colonial system on the eve of the October Revolution // Kazakhstan on the eve of the October Revolution.-Meramuto, diary and letter of Yanushkevich A. Kazakhstan of April 1968.-Alamu, 1966. Historical background for the establishment of Cimibarakinsk beer and spirits winery, 1907. Symmebara Gilli Mimi Balakinask, overview Overview Semomibarakiegiegiegiegiegisomi Nacional Arrchive, 1905, 1905, 1905, 1905.Fond 427.

203Hellas' financial crime and struggle with Greek law enforcement agencies.Professor Tryfon Korontzis of the Greek National Government (εsta), European Union and European Doctoral Organizations and Hellas summary, it is well known that Hellas is at a crucial turning point in modern history, because in recent 30 years, Economic policy The economy has reached the bankruptcy threshold. However, due to the economic crisis, Hellas is facing an overall crisis of social and political levels, but it is also due to the structural problems that have occurred in the country in the last three decades. He has repeatedly asked that the majority of citizens are obliged to prosecute financial crimes. The reason is obvious and fully understandable. As many studies have shown, Hellas' most important financial issue is bribery, corruption, tax evasion and opaque tax, but the lack of trust between the authorities. It is necessary add this and punish the political leadership classes of the Greek citizens. Because the financial control mechanism cannot play fully and effectively, the shortage persists, the unemployment rate rises, the black economy is booming, and the citizens' expectations of the control mechanism will lead to more income in the state , but will also Get more effective action of a competent mobile institution to achieve higher. In this section, income is abundant to discourage illegal acts shown in areas related to financial activities. Keywords: Financial crime, judicial and financial officials, unity of economic and financial crimes, Greek Police (HP), Greek Coast Guard (HCG) , European and European criminal police, European and European police companies have profits. Organic crimes are not isolated, and economic conditions mostly play a key role in the activities of organizing the activities of criminal groups (OCG) (PWC, 2011). The economic crisis did not lead to an increase in organizational criminal activities, but the criminal market has changed significantly. Many OCGs have flexibility in illegal business activities and can quickly identify new opportunities that occur during the current economic crisis. For example, to respond to the decrease in consumer purchasing power, counterfeit products have expanded scope of products. In addition to the traditional counterfeiting of luxury goods, OCG can now create fake daily consumer goods, such as detergents, food, cosmetics and medicines. The demand for cheap products and services has continued to increase, fueling the expansion of the shadow economy used by immigrants. Irregular immigrants who reach their destination countries usually have no choice. They can only accept the conditions of exploitation and employment practices, in order to pay off the debts they incurred during the journey. The executed workers received 193

204Jobs are becoming scarcer, which makes them attractive to unscrupulous employers who want to reduce production costs. The economic crisis may also have increased the likelihood of corruption among key public sector officials, especially in countries that experienced significant wage cuts. Lower incomes and fewer jobs combined with low interest rates can also make bogus investment opportunities more attractive. This can potentially increase the number of potential victims of investment, prepayment and other forms of fraud. Austerity measures in the public sector, including spending on law enforcement, are likely to reduce precautionary measures aimed at improving safety due to high costs. This allows GCGs to work more easily and their activity remains undetected for longer. The economic crisis and the resulting changes in consumer demand have led to changes in the criminal market. Many GCGs are flexible and adaptable and have identified and capitalized on new opportunities during the economic crisis. The decline in consumer purchasing power has encouraged counterfeiters to expand new product lines. Especially economic crime and fraud have become more important activities of organized crime. OCGs are involved in a wide variety of fraudulent activities that generate very high levels of profit. Although fraud is often seen as a victimless crime, it causes significant damage to society, costing all European Union (EU) member states billions of euros each year. Fraud has been greatly facilitated by the availability of improved communication and technological tools through which individuals and businesses are increasingly targeted online. Serious organized crime (SOC) has a major impact on the development of the legal economy and society in general. By investing the proceeds of criminal activities and the trade in illicit goods, the budgets of member states are reduced by tax evasion and criminal enterprises managed by the OCG or linked to them are strengthened. It should also be noted that, with the exception of OCG, individuals try to gain as much personal benefit as possible by avoiding the financial obligations imposed on them by law. The aim of this study is to describe financial crime in Greece [Kourakis N. 2001)], the main LEAs activated in the fight against financial crime in the country [Korontzis Τ. (2012) b and Korontzis T. (2012) e], but also international dimensions and a critical approach to their operation. In this context, it is necessary to develop the Academy of Financial Prosecutors, which was established in Greece in recent years, and the problems encountered in its work. It is worth noting that in Greece the judicial police system [Korontzis Τ. (2012) g, Korontzis T. (2011) b]. Furthermore, the contribution of the EU organizations EUROPOL and EUROJUST to the Greek LEA in the fight against this phenomenon will be analyzed. It is worth noting that the above organizations have extensive experience in areas such as transnational organized crime, including financial crime [Korontzis Τ. (2012)c]. At the end, the study ends with the presentation of conclusions - the recommendations arising from them. Determination of financial crime in Greece and the basic characteristics of the Greek economic situation Since financial crime refers to criminal offenses committed against the financial interests of the public and the national economy, or criminal offenses with characteristics of organized crime [Article 3, paragraph 1. (Presidential Decree) PD 9/ 2011 (A 24)] [Papandreou P. (2011)], [Zisiadis V. (2001)]. It should be noted that the main characteristics of the Greek public administration are inefficiency, bad behavior and corruption (Greece ranks 80th out of 180 countries according to the annual reports of international organizations194).

205International transparency).This leads to a tax evasion of billions of euros or 5-6% of BNP and a gray economy of one billion euros or 25-28% of BNP, making Greek negative economic indicator champion of economic cooperation and development (OECD) among countries (Eliamep 2011).It is known that Greece has been under the lup of international economy since 2010 (spring) because the Greek state could not and still fulfill its economic obligations (excessive public debt and deficits) [o cosmos tou ependyti, 2011].The reasons for the present situation are numerous and they have been widely discussed and more widely discussed [quoting certain texts as indication that there are active bibliography and articles on a particular topic (Lygeros S. 2011), (Vavouras I. 2011), (Marezinis V.2011), (Kefalogiannis M. 2010), (Giannakou M. 2010)].In short, it can be said that the Greek government, going out of the general international economic crisis, continued to borrow recklessly in the last three decades, without taking advantage of the EU capital influx for the development of productive investment and failing to face Greek problems structural sexual issues.The economy sees that they have created a huge public sector whose main features are a large number of employees and low quality of services provided.Continuous lending supported growth for a while, but this loan was not translated into production activity, but in consumption.It also faces tax evasion (Greece loses 13 billion euros or 5% -6% of BNP annually due to tax evasion) (Eliamep, 2011) and distortions in the gray economy and the Greek economy.All of this, together with the prevalence of corruption in Greece (Kostarelou E. 2011), an opaque that dominates most of the transaction processes in the public sector, a complex tax system that affects the budget of each household and professional, and excessive regulation that has a pausing effect on the productivity of investment, butIt also encourages corruption (Mitsios I. 2011), (Mpenea M. 2012), slow or even inadequate judicial administration, criminal immunity of politicians leading to this situation in Greece, claiming that they will bring Greece to the "right street" [corrontzis2013 A and B], those who run the state here created an explosive situation.It leads to a situation where the unemployment rate is about 29%, workforce runs abroad in search of work, wages and pensions are reduced, etc. Since she has been in this position for the last three decades due to the incompetence of Greek political leadership, the main characteristics of this crisis in GreeceThey are still as follows: A.- Dynamics of debt remains unfavorable, B.- Dynamics of competitiveness are generally associated with negative structural competitiveness related to the creation of a favorable environment for entrepreneurial activity, C.- Problems in the functioning of a public sector with a large number of practitioners, ineffectiveness and too muchcosts, D.- problems in structures that promote closed occupations, health systems, etc. change.E.- deepening recession, F.- Unemployment (report of Governor of the Greek Greece, 2011).As mentioned above is dominated by gray economy and tax evasion, and the competent Greek bodies have proven to be weak for responsible control mechanisms (to Vima, 2011).Financial crime also dominates, and although special services are established, special tasks are delegated to other forms of financial crime.195

206Greek law enforcement agencies The main law enforcement agencies (LEA) in Greece to combat the financial crime phenomenon are the Financial and Economic Crime Department (SDOE), the Financial Police of the Hellenic Police (HP) and the Greek Financial Intelligence Unit (FIA). It should be noted that the Greek state also has other institutions and bodies that can perform the task of fighting financial crime, such as the Department of Public Revenue (DOY), customs offices, control centers, financial inspectors, etc. Crime is also assigned to the Hellenic Coast Guard (HGC). Financial and Economic Crime Unit (SDOE) The SDOE has passed four laws changing ownership but not liability in the past fifteen years based on the Greek government's legal practice of public policy over the past 30 years (30), eg over-regulation. More specifically, SDOE was established according to Article 4 of Law 2343/1995 (A 211) and is under the direct supervision of the Minister of Finance. A post has also been created for a special secretary to lead the service. According to Article 30 of Law 3296/2004 (A 253), a new service called "Service for Special Control" (YPEE) was established, directly under the Minister of Economy and Finance (now the Ministry of Finance). With the start of the work of the YPEE, the work of the SDOE automatically ceased (mainly in terms of the name of the institution), because it was basically established by Article 4 of Law 2343/1995. In this new service, the responsible person is the special secretary [Article 28 of Law 1558/1985 (A 137)]. The organization of YPEE is governed by the provisions of PD 85/2005 (A 122). YPEE established under Article 30 of Law 3296/2004 was renamed SDOE under Articles 88 and 1 (A 58) of Law 3842/2010. Essentially and officially, fifteen years after its creation ( ), and after a meaningless name change, the service legally returned to where it started. According to Articles 2 and 1 of PD 85/2005, the SDOE's mission is "to detect and fight against centers of financial crime, large-scale tax evasion and smuggling, the competence of the Ministry of Economy and Finance, control of capital flows, control of goods and distribution of services, and prohibition or special regimes for the possession and distribution of species and substances, monitoring the proper implementation of regulations related to national and EU subsidies, as well as regulations related to public protection. Prosecution of criminals and protection of the general economic interests of the Greek state, the national economy and the EU". Pursuant to the provisions of paragraph 2.[i] of the previous article, SDOE employees can conduct arrests and interrogations of persons, perform searches of things, things, persons, stocks, deposits, apartments and excess space, and in special actions of interrogation. , any special provision currently in force and the provisions of the Greek Code of Criminal Procedure (HPPC) on offenses provided for by the relevant legislation and which fall under its jurisdiction (Articles 5 and c of Law 3296/2004). Its territorial jurisdiction extends over the entire Greek territory, and its powers are exercised by the central and regional services prescribed in PD 85/2005. It is worth mentioning that cases involving minors involving SDOE managers and senior officials were recently discovered (Mpenea M. 2011), (Ministry of Civil Defence, Press Release, 2012) 196

207The Financial and Cybercrime Unit (24) of the Greek Police / PD 9/2011 established HP's Financial and Cybercrime Unit. The service in question is under the supervision of the HP, a position at the management level of the police, which is supervised and controlled by its chef. It is located in the county of Attica and has authority over the entire Greek territory, except for areas where special facilities project the authority of the HCG. Its mandate is to prevent and combat financial crime, as well as crime committed using the Internet or other electronic communications (Articles 1, 2 and 4). In order to perform its tasks effectively [exam results available at &itemid=1058⟨= en &itemid=863⟨=], in the fields of economy, financial services, etc., employees with special scientific and specific academic education are engaged. Regarding the prosecution of electronic crimes, it can be noted that, in accordance with Article 2(c) PD 85/2005, the SDOE also has the ability to detect, detect and combat illegal transactions, fraud, fraud and activities carried out with the help of electronic means, Internet and new technologies (Article 30 and 2C of Law 3296/2004) (Psarra M. 2011). It should be noted that publications in the press reported on the conflict and competition between the two financial services (Staurakakis M., 2011) and the Greek Coast Guard in connection with HCG [Corontzis T. (2011) A] in 67 / 2011 Article 19 (Article 149) of Article 19 (A 149) of the title "Public Security Authority", the results of other areas in other parts of the Greek territory (due to the powers of the HP), specifically in paragraph 3A, Anticipating financial and electronic crime in the fight against him [Korontzis T. (2012) D]. In the HCG, based on Article 22 of the aforementioned PD, the "Office for the fight against drugs and smuggling" was established [the competent office for the results of tobacco smuggling and provided for in paragraph 1 of the same article, responsible for treatment and treatment. Financial crime related to narcotic drugs and the prosecution of criminal offenses related to the illegal import and export of fine and other products. HCG has shown extraordinary activity in certain sectors (Ministry of Civil Protection/HCG, press release). Law 3932/2011 of the Greek Financial Intelligence Unit (FIU) amending Law 3691/2008, the Anti-Money Laundering and Anti-Terrorist Financing Commission was renamed "Agency for the Investigation of the Sources of Money, Terrorist Financing and Sources of Funds". is a national ministry dedicated to the legalization of income in the fight against criminal activities and terrorist financing (Priniotaki M. 2008), and contributes to the security and sustainability of taxation and financial stability. According to the revised Law 3932/2011, its mandate is the collection, research and analysis of Suspicious Transaction Reports (STR) forwarded by legitimate and natural persons, as well as the analysis of all other information related to criminal acts of money laundering (Gortsa I. 2008) and the investigation of sources of financing of terrorism and research, subject to special obligations. The bodies were reorganized into three (3) separate units: Financial Intelligence Unit (FIU). Apart from the president, the FIU includes seven 197

208(7) Directors of the Administration. At the end of each year, the FIU submits a work report to the Institutions and Transparency Committee of the Greek Parliament, as well as to the Ministers of Finance, Justice, Transparency and Human Rights and Civil Defense. B. Financial Sanctions Unit (FSU). In addition to the President, FSU includes two (2) members of the Board of Directors. At the end of each year, the Unit submits a work report to the Ministers of Foreign Affairs, Justice, Transparency and Human Rights and Civil Defense. C. Funding Sources Research Unit (SFIU). In addition to the President, SFIU includes two (2) members of the Board of Directors. At the end of each year, the unit submits a report on its work to the Committee on Institutions and Transparency of the Greek Parliament, as well as to the Ministers of Finance, Justice, Transparency and Human Rights. The president is the acting prosecutor of the Supreme Court, who is appointed by the Supreme Court and holds a full-time position. According to the available statistics, the efficiency of the composition of the committee is considered adequate, but there is no information about the cooperation of the unit and its activities at the international level with other agencies. Financial prosecutor To help the employees of the Ministry of Finance, the state appointed the Financial Prosecutor Agency to perform certain tasks. More specifically, Articles 2 and 3 of Law 3943/2011 (A 66) under the title "Financial Crime Prosecutors" state that "in the functions of financial crime prosecutors, the Territory, supervision, coordination and coordination of general pre-investigative bodies act in accordance with Article 33 and paragraph 1 of the HPPP, also refers to specialized pre-investigators, especially those of SDOE, Customs, ELYT (control customs services) and tax evasion control mechanisms Employees in general, the Ministry of Finance when conducting searches, preparing an investigation or preparing an investigation to check all type of execution ... ". The reflection ensures the establishment of this legal provision. Pursuant to paragraph 4 of this article, the prosecutor responsible for financial crime is informed of all complaints and information received by the service mentioned in paragraph 3 that fall under his jurisdiction. But those services do not include the financial police of HP and HCG. This discussion is confirmed by the text in the explanatory text of the legal text, which clearly states that "... financial crime prosecutors supervise, direct and coordinate the operation of general or specialized tax evasion control mechanisms. Ministry of Finance, Customs, SDOE, ELYT etc...», which also does not mention HP and HCG. Of course, Section 3 includes both general and professional employees in the preliminary Section 33 WPB investigation, including employees of HP and HCG. So, it is clear that the financial crime prosecutor for criminal offenses related to financial crime and criminal offenses related to financial crime supervises all pre-investigative officers of any authority, which is also indicated in paragraph 5 of the same article. Also, it should be mentioned above that in Greece the legal and legislative power is completely in the hands of the executive power, more precisely the government. The latter drafts laws and selects legal leaders to oversee judicial enforcement for key sectors of interest. 198

209Recently, the situation in Greece was dominated by the resignation of the prosecutor responsible for financial crime, and they finally backed down. Prosecutors are involved in citing indications of interference and various factors in their key cases/files dealing with the commission of serious financial crimes. This incident shows the situation and mentality in Greece, especially in Greece, and not only in different sectors (Kalarrytis L. 2012) (Kalampaliki G. 2011), (Aulonitis A., 2011 and 2012). Demanding the Greek government to take measures to combat tax evasion, specifically amending Article 99 (Bankruptcy Law) related to bankruptcy, changing the legal regulatory regime related to tax evasion (Kathimerini, 2011) etc. requires a single body more than , and in particular the multiple services to fight financial crime and the resulting fragmentation and overlapping of powers, lead to the need for a single agency to fight financial crime. The agency will operate according to the standards of the US Tax Administration (IRS-USA), which, in addition to collecting taxes, is also in charge of fighting financial crime, that is, the Italian financial police, which consists of 600 patrol boats and 100 aircraft. This unique agency will be headed by a prosecutor who will coordinate human resources and operations of today's fragmented financial crime service. In particular, it is necessary to consolidate the following parts or individual services: A.- The finance department of the HP Security Board. It is known that police officers are trained to investigate cases (seizures, collection of evidence, surveillance, etc.) as well as direct (and armed) interventions (medical and other examinations, statements, arrests, etc.). They also have extensive experience in cooperation with international police from other international police agencies (Interpol, Europol) and have access to international databases such as Schengen. B. SDOE, because it is the subject of the fight against financial crime, especially in the form of mainly tax evasion and smuggling. C.- General Directorate of the Cybercrime Department of the Greek Police The use of modern electronic media is also a daily occurrence in departments related to financial crime from transmission and interaction via the Internet. D.-Van ELYT, since this service is limited to the investigation of criminal offenses related to smuggling, while other related criminal offenses (money laundering, counterfeiting, overestimated prices, use of false invoices) are the responsibility of the YPEE and DOY bodies. Therefore, comprehensive management of the case, not fragmented management, which is mainly achieved through direct cooperation of the competent departments, is very necessary. E.- Economic inspection, since its authority is the supervision and control of DOY, management and financial supervision of legal entities, local self-government units (OTA), financial workers, sources of economic assets, state donations, and therefore cooperates with other services. agencies - such as the SDOE or the Financial Intelligence Unit - is necessary because in many cases there is a need for parallel checks of information or findings related to the case (e.g. false or fictitious accounts, tax evasion/evasion, etc.), and therefore the information and collaboration must be in real time. F.-van Inspection of health and social care, because in the field of health there is a huge waste of public funds. Z.- Service for the control of health costs, Institute for Social Insurance. 199

210H.-the H.-, the role of the Financial Intelligence Agency mentioned in Article 7 of the Law on Act, Law, Law 3691/2008 (and 166).Coordinated services. This helps: a) better flow of information, control and implementation. Today, as far as customs are concerned, it is not uncommon for Elyt's smuggle cases.SDOE includes money laundering or false or fictional tax information.In combination with the other part, it can produce better and more direct results in all aspects. It is more serious here that any of the above services have no legal conditions to report other similar crimes with relevant government departments.b) better distribute and manage human of integration into the floor-Modoma means that human resources can be distributed, which is more important in terms of quantity. Create an action team is correct to interest all the necessary majorettes to ensure speed, efficiency and careful design of human resources needed for each time.A meeting of all the same prosecutors in Greece and foreign countries, Germany, the Netherlands, Switzerland and Bulgaria sent prosecutors, customs officers, employees of the judicial department and police officers.Customs). Two Ministry of Finance Systems cannot access one another and cannot access Schengen's database, so they have to get information through the Greek police. A perpetrator in charge of the institution must be a prosecutor in the service (the Prosecutor General of the Financial Crime) and was assisted by a regional prosecutor.The replies of the plaintiff as a unique financial procedure of the Prokurjani authority will be comprehensive: A.-Many procedures and legal issues deal with daily processing of financial pro-angular departments will be directly, and the court orders are actively participating in the formation of criminal litigation files of the Criminal Codearising from this, such as the allegations, validity of documents, seizure, collecting general evidence, services of reporting for false employees, etc. and continuous surveillance of the job to prevent any signs of corruption in members of the members of the Procuratorial organs.prohibition of financial crimes.The Greek Government examined it in 2010, but did not further promote the implementation (Europo Europo decided on the EU Council on April 6, 2009 [OJ L 121,] effectively, replaced the Convention on the Establishment of the European Police Directorate ("Convention on the European Interpol") [OJ C 316,] Article NoPreventing and breaking serious criminal criminals in organizational crimes, terrorism and other forms. "

211Pursuant to Article 4 of the same Decision, Europol's jurisdiction includes organized crime [Document 6204/2/97 ENFOPOL 35 REV 2 issued by the Council of the European Union and Law 3975/2010 (Α 158)], terrorism and all other forms of serious criminal offenses listed in Annex (trafficking in human beings, drug trafficking, illegal immigration, piracy, etc.) affects two or more Member States and, due to its size, importance and impact, requires a joint approach by Member States. It should be noted that the Framework Decision 2006/960/JHA of 18 December 2006 [OJ L 386, ] was adopted to facilitate the exchange of information and intelligence between law enforcement agencies (LEAs) of EU Member States. Europol's main activity is supporting member states in collecting, analyzing and disseminating information on criminal offenses and coordinating their actions. The member states are faced with a special crime phenomenon that affects two or more EU countries. Member States may request Europol to open a similar topic (Focus) to support investigations in this regard. Europol supports ongoing operations through two Analytical Work Files (AWF) [Serious Organized Crime (SOC) and Counter-Terrorism (CT)], in which 23 topics for illegal activities within its jurisdiction [Contact Points (FP)] are developed (Korontzis T f ) whose personnel are engaged in a support role in the Joint Investigation Team (JIT) [Korontzis T a ] to assist in all activities and share information with all members of the JIT, but do not participate in coercive measures. According to Article 5, Europol has the following main tasks: a) Collect, store, process, analyze and exchange information and intelligence data (operational statistics available at ). (b) without delay, through the national units referred to in Article 8, communicate information about them and all links between criminal offenses to the competent authorities of the Member States; c) support member state investigations, in particular by submitting all relevant (d) ) request the competent authorities of the respective member states to initiate, conduct or coordinate investigations and, in certain cases, propose the establishment of joint investigative teams; (e) provide intelligence and analytical support to member states on major international events; (f) prepare target-related threat assessments, strategic analyzes and general situation reports (Europol Review 2012), including organized crime threat assessments. 3. Europol shall undertake the following additional tasks: (a) develop expertise and provide investigative advice to competent authorities in Member States, (b) provide strategic intelligence to support and facilitate the effective use of resources available at national and coalition level business activities and support such activities . Furthermore, within the objectives set out in Article 3, Europol may assist Member States in the field of (a) training of members of their competent authorities, in cooperation with the European Police Academy, as appropriate; (b) organizing and equipping these bodies by facilitating the provision of technical support among member states, c) crime prevention methods, (d) technical and forensic methods and analytical and investigative procedures. 201

2125. Europe can also serve as the central office 2005/511/jbz 2005/511/jbz 2005/511/JBZ July 12, 2005 in the protection of the euro from Valsemunterij 2005/511/JBZ and designate Europe as the central bureau of the European combat Bureau. (OJ L 185, p. 35) Europol could also encourage measures to combat European freedom of litigation with trade unions and third party entities. state body. Upon request, Europol can provide Valsemunert with financial support in euros. Regarding the fight against financial crime (SOCTA, 2013), Family Members is the O3 (Crime and Technology) unit of the European monopoly. The Criminal Finance and Technology Unit has a dual mission. On the one hand, this includes providing expertise, scalable and sustainable solutions in the areas of financial intelligence processing, criminal capability maintenance and computer forensics. On the other hand, it provides analytical and operational support to LEAs in member states covering the entire spectrum of financial and high-tech crime and related crimes, such as online child sexual exploitation. In addition, O3 applies intelligence-led policing concepts to all of its projects, with a focus on tracking the proceeds of crime and effectively dismantling organized crime networks. O3 reflects the multi-agency and interdisciplinary nature of Europol's excellence as it brings people from very different backgrounds in law enforcement such as the police, gendarmerie, customs and regulatory agencies and their different qualities to focus on serious and organized crime threats. O3 offers a unique platform for agents from 17 different member states to work harmoniously, adding a whole new dimension to the concept of international law enforcement cooperation. The Criminal Finance and Technology Sector represents professionalism, highly specialized expertise, high quality service, full cooperation with our LEA partners and commitment to their goals, serious organized crime, analysis, points of the AWF Sustrans Criminal Working Paper (opening date 26./ 11/11/ 2001): AWF Sustrans focuses on criminal organizations involved in money laundering and related crimes. It does this by analyzing three important sources of information: suspicious transaction reports (STRs) filtered by law enforcement agencies, foreign exchange transaction reports primarily provided by customs, and operational information from current money laundering investigations. The activities of Europol in connection with the reporting of suspicious transactions are in accordance with the political orientation of Article 30, paragraph 1, point (b) of the Amsterdam Convention. The European Suspicious Transaction Reporting Network (STR) is part of the Money Laundering Project. AWF copy (open date 30/01/2008): AWF copy involves Intellectual Property Rights Theft (IPT), also known as Intellectual Property Rights Infringement (IPRI). It addresses organized crime networks engaged in the production or trade of counterfeit goods and the piracy of products other than cigarettes and tobacco products, including all related financial aspects. Counterfeiting is a criminal offense related to industrial property rights such as trademarks, patents, designs and models. Piracy is the violation of copyright that applies to literary and artistic works such as movies, musical compositions and software programs. IPT generates huge profits that are used in other areas of organized crime. In addition, risks to public health and safety from counterfeit medicines, food, spare parts etc. AWFMTIC (opening date 2/4/2008): AWF MTIC (Missing Traders Intra-Community Fraud) aims to help Member States identify or break up networks of organized crime involved in MIT fraud and/or to detect and confiscate the proceeds of MTIC fraud. 202

213The essence of fraud fraud is that a fraudster through a series of related companies sells goods from one Member State to another without VAT's bustling when the goods pass through the EU border, and then trade in one Member State, VAT will be imposed.AWF Smoke (opening date of 25/04/2005): The purpose of AWF Smoke is to support the competent authorities in preventing and fighting the network crime network involved in illegal production and trade of cigarettes and tobacco products.Europol plays a role in customs cooperation.Working group (CCWP) Status of observer.At the strategic level, the goal is to help EU customs in the implementation of the third-pillar strategy through consecutive action plans. This is achieved by participating in various project groups for which CCWP is responsible for action plans.At the operational level, the goal is to provide assistance and connection with all OC units in a joint customs operation (JCO).Large -scale marketing fraud is aimed at individuals or companies, not vertical fraud -oriented deceit.The aim is to explore the feasibility of the creation of a paneuropic comprehensive analytical platform that would allow agencies to enforce the law to act in a more flexible and more proactive way, which could lead to serious trends in horizontal frauds.O5 is a department that deals with counterfeit money.The unit currently has four focal points (FP), previously known as analytical work documents (AWF): Cyborg - cyber crime: preventing or fighting an organized crime associated with the Internet and ICT (Information and Communication Technology) within the Europol term.More specifically, the focus will be on criminal offenses defined in Articles 2-8 Cyber Convention.Soy - Counterfeit Currency (euros): aimed at criminal groups involved in the production and expression of forged currencies, especially euros.As far as payment card fraud is concerned.The annual review published by Europol 2013 showed that the percentage of support companies in Greece was 2.0, a percentage that could surely improve (Europol Review 2013, p. 34) because the percentage with MS was higherfrom the same percentage.The assessment shows that Greek competent authorities have no support in the fight against financial crime, because they do not require something or participate in surgery, with two or EU occupied Member States.As such, there is a clear space for improving the expertise provided by the European Agency in the fight against financial crime, since Hellas did not rely on the ability and knowledge of the organization.In addition, Hellas is a member of the South-East Huba European Union and the centers of gravity and criminal activities in Romania and Bulgaria (Europol Review 2013, p. 96), Eurojust Eurojust was founded by the Council of Europe of the Union of February 28, 2002. ”Founded Eurojust forStrengthening the fight against severe crime »[2002/187/JHA, L 63/27].In accordance with Article 3 of the above decisions, europol goals are: (a) to promote and improve coordination between competent authorities of Member States, investigations and criminal prosecution in Member States, taking into account all the demands of the competent authorities of the Member States.Member State and adoption of all information provided by any person authorized by the provisions of the Articles;.

214c) otherwise support the competent authorities of the Member States so that their investigations and prosecutions are more effective. 2. In accordance with the rules of this Regulation and at the request of the competent authorities of a Member State, Eurojust may also provide assistance in investigations and prosecutions concerning only that Member State and third countries. Cooperation in accordance with Article 27, paragraph 3. s Cooperation is terminated when the above-mentioned countries or in special cases have a fundamental interest in providing such assistance. 3. In accordance with the rules of this Regulation and at the request of the competent authorities of the Member States or the Commission, Eurojust may also assist in investigations and prosecutions concerning Member States and Communities only. The powers of the European European Manifestation according to Article 4 are: 1. The general competence of the European President of Europe refers to: (a) the types of crimes and criminal acts which are always authorized to act according to Article 2 of Europol of July 26, 1995; (b) types of crimes of the following types: i) computer crimes, ii) fraud and corruption and all criminal offenses against the financial interests of the European Community, iii) criminal offenses of money laundering, iv) iv) criminal offenses against the environment, v) participation in public action of the Commission 98/733/jbz of December 21, 1998, the organization in terms of the law criminalized participation in a criminal organization in a member state of the European Union (OJ L 351, p. 1); (c) other criminal offenses and types of criminal offenses and criminal offenses listed under a) and b) crimes committed together. With regard to the categories of criminal offenses in competition with Europe, tables 5 and 6 of the European Date Report for 2011 are related. In addition to the criminal offenses listed in paragraph 1, European citizens of Europe, depending on their goals, can also be requested by the competent authorities of the member states They assist in investigations and prosecutions. 1. In order to achieve its objectives under Article 5, EuroJust fulfills its duties: a) under Article 6 or b) under Article 7 as one or more national member universities: (i) participates in the case or ii) when the case relates to an investigation or prosecution that has consequences at the level of the Union or directly on the Member States, or (iii) if it involves a general question of achieving the objective, or iv) if otherwise stated in this Law (Annual Report 2011), available at port % 202011/Annual report - 2011 and .pdf]. Likewise, when fulfilling its mandate, EuroJust indicates whether it acts through one or more national members within the meaning of Article 6 or a university within the meaning of Article 7 may also call for the creation of a joint investigation team (Corontzis t a a ) and its members participate. Her role in the creation and successful activation of JIT is crucial. From the institutional framework to its 204

215A national member, but also as a collegial body that invites national authorities to establish joint investigation teams if deemed necessary (Article 4, paragraph 1 of Law 3663/2008). In the JIT, Eurojust provides administrative support, and as a coordination meeting in The Hague, the Netherlands. MS has the possibility to appoint its national representative in the JIT, in which case he does not come on behalf of Eurojust, but on behalf of the member state. from In this case, Eurojust has the possibility to participate as a collective body in the appointment of members who will represent those listed in Articles 9 and 3 of Regulation 2002/187/JHA of February 28, it should be remembered that when signing the cooperation After the memorandum, on the JIT Eurojust. and others [Eurojust 2013, a]. The relationship between Eurojust and Europol is governed by a memorandum of cooperation signed by them [Eurojust 2013, b]. In general, with regard to the involvement of Hellas in the cases handled by Eurojust, statistical studies of the period (without providing evidence specifically in the fight against financial crime) (Eport%202011/Annual Ceremony-2011-el.pdf ) reveal the following: A.- Figure 2 p.70 shows the number of bilateral and multilateral cases imported by each office in the country In 2011, the Greek presence was satisfactory. B.- Figure 7 p.75 shows the frequency of Eurojust requests requested by each member state in 2010 and 2011, and the presence of Greece is satisfactory. C. Figure 8, p. 76 shows how the authorities of each member state routinely requested assistance from the authorities of each member state in 2010 and 2011, and the presence of Greece was satisfactory. D.- Figure 10, page 78, shows the number of cases requiring a coordination meeting on requests for assistance to Member States or third countries in 2010 and 2011, where the presence of Greeks is considered low. E.-Figure 11 p.79 shows the number of coordination meetings involving all Member State bodies in 2010 and 2011, in cases accepted after application where the presence of Greece was a satisfactory condition. In cooperation with the Greek National Office of Eurojust, an overview of the organization's data was created in order to register the participation of Greek LEAs and judicial authorities in certain activities such as JIT, coordination committees, etc. Hellenic Leas and Greek judicial bodies are practically non-existent in the fight against financial crime. From the above, it can be concluded that Greece has an opportunity to improve in terms of articulating the expertise provided by European institutions in the fight against financial crime. Conclusions on crimes at the level of EU main administrative agencies (SDOE, HP, HCG) and FIU fight against money laundering and terrorist financing. The first (SDOE) manages the Greek territory, while the remaining two (HP, HCG) are in special territorial areas determined by the relevant legal provisions. At the same time there is FIU. Self-explanatory is the famous 205

216The phenomenon and capacity of the Greek public government with problems is repeated. In a period in which Greece lacks resources, what kind of request evokes the creation of a new institution to crack/proceed financial crimes. This means that recruitment provides new qualified staff and appropriate equipment, so that specialized staff can effectively use the country's ability. If these resources exist, why not assign SDOE services for staff? As the legislation is revealed, there is a control mechanism to fight financial crimes and it is sufficient. Every time they seek their effectiveness. As mentioned earlier, all institutions and services were established in the form of a single institution and merged them into a service. It consists of trained professional professionals and under the supervision and guidance of the competent department. Best practice. Financial crimes cannot stand. In addition to the confusion that there is no evidence to support this statement and the existence of many common judicial services for citizens, HELLAS has many control mechanisms, but their results in the fight against financial crimes are not satisfactory. In addition, the HELLAS working report group (2011) mentioned that the tax management agency must carry out institutional reforms, reorganize staff with targeted collection and verification of targeted debt and reorganization of all central functions and services of tax management. It also needs to expand cooperation between competent authorities and other similar services abroad in the fight against international crimes and cooperation with various European organizations. The cooperation cannot be described as satisfactory. This has yet to be evaluated. In the next few years, the governance mechanism is activated in the fight against financial crimes as a legal plan for the appropriate personnel needed for citizens and Greece. The field of financial crimes is perhaps the best general way to achieve the best results.References: Astynomiki Anaskopisi (2011).Visit of the Greek Prime Minister to the Greek economy and the electronic criminal sector, issue 269, p. 6-7, Athens (Greek). Astynomici Anaskopisi (2011). The establishment of the Greek economy and electronic crime departments, no. 266, p. 14, Athens (Greek) Etnos tis kyriakis, 7-8/01/20202012, p.17 (in helen). Liamep tax evasion and taxes: the text of the conclusion can be in CE%ae-%cf%83% CF%85 85%CE%B6%CE %AE%CF%84%CE%B7%CF%83%CE%CF%86%CE%BF%CF%CE%BF%CE%CE%CE B9%CE %B9%CE%B1%CF%86% CF%85%C E%B3%CE%AE-%CE%CE%CE%CE%CE%CE%CE%CE%CE%CE%CE%CE% B9/(Greek) (Greek) .urojust (2013) A. See 206 More information 206

217Frame / Agreements / Agreements% 20 within %% 20 Eurojust% 20 and% 20Europola% 20 (2010) / Eurojust-Europol en.pdf.eurojust (2013) .b.b.Since mid-Jan 2011, the JITS network has its own secretariat facilitates network activities and supports the work of national experts chaired by Eurojust.More information on Europol Review for 2013, Europol 7 May 2013. Available in Giannakou μ (2011).State and economic crisis of Greece on Dimosios Tomeas, Ed.278, p., Athens (in Hellenic).Gkortsa I. (2008).Money laundering on the internet.Master's thesis, University of Political and Social Sciences Panteion, General Department for Law, Athens, Available at (Greece).Governor of the Greece Bank (2011) report.Dimosios Tomeas, edition, 286, p.5, Athens (in Greek).Kalampaliki G. (2011).In the absence of faxes, staff and office work on cases.Ethnos Tis Kyriakis ,, p.p.5-6 (Greece).Kalarrytis L. (2012).5. Epikaira, 116, P.P (Greece).Kathimerini (2011).Hellenic).Kefalogiannis M. (2011).Public debt responsibility is a passage government.Epikaira, 54, P.P (in Greek).Korontzis T. (2013) A. Politicians and Greece.For Vima, March 20, 2013, available on the website (in Greek).Korontzis T. (2013)) B. Political responsibility, after Vim, 27 February 2013, available on the website (in Greek) Korontzis τ.(2012) a.EU criminal policy and joint investigation.Hellas case.International Asian Journal of Social Sciences, Vol.2, no.12, December 2012, P.P.Korontzis τ. (2012) b.The persecution of economic crimes in Greece.Tinsmen Chronika, No. 91, Pi.5-6, Piraeus (Helenese). (2012) C.Sign organized crime in Greece and in international legal order. Lemeniki Rota, No. 10, P.P, Piraeus (Greek) .Korontzis T. (2012) D. Grelk role of the guard in the internal safety of Greece and the fight against the phenomenon of organized crime.International Journal of Humanities and Social Sciences, Volume 3, no.1, April 2012, p.p.Korontzis T. (2012) E. Processing of economic crime in Greece.International Journal of Humanities and Social Sciences, Volume 2, no.5, March 2012, P.P.Korontzis T. (2012) F The contribution of Europol and Frontex in the fight against illegal immigration in Greece.European Studies Review, Vol.4, No.1, March 2012, P.P, (DOI: /rES.v4N1P188) Korontzis τ.(2012) G. The establishment of the judicial police as an administrative reform.Assessment method.Diocites Enimeros (quarter for administrative inspection), no.57, P.P, Athens (Greek).Korontzis T. (2011) A. Legal role outside the Greek coast guard.Doctoral work, University of Political and Social Sciences Panteion, Athens (Greek).Korontzis T. (2011) B. Judicial police.Etnikes Epalxeis no.96, P.P, Athens (Greek) .207

218Corontzis τ. (2011) C.DE Establishment of judicial police as an administrative reform. evaluation method. Journal of Administrative Sciences, no. 17, P.P, P.P, Atena Komotini, Sakkulas, Sakkoulas, 2011. (Hellenic). . , P. (in Greek). Costarelou E. (2011). 40% of taxes and fines in the tax collector's pocket. euterotypy (Hellenic). Kourakis, N. (2001). Available at (Hellenic) Lygeros S. (2011) Press Release, Press Release, 2012, available at =525⟨=(in Greek). Minister of Civil Protection/HCG press release, available (Hellenic). Proposals for improving the tax system. Dimosistomeas, no. 286, P.P, Athens (Hellenic). /01/2012, P.P (Hellenic).menea μ (2012). Cook hot files in a drawer without asking for resources and infrastructure. Menea M. (2011). With Bugbear Van Sdoe. Poorwerk. Ethnos tis Kyriakis, p. 35 (Hellenistic). o kosmos tou ependyti (26-27/11/11). World debt map, p. 13 (Greeks) Papandreou P. (2011). from financial crime. In the tax office of the Office for Dissolution and Reorganization. International Terrorism, Money Laundering and Offshore Financial Centers Available in Global % 20 Economy % 20 Crijn-Perrism % 20 Currency % 20 Currency % 20 Launing.pdf (on Greece) PSARRA M. (2011). In the sanctuary of the economic police. (Hellenic).PWC 2011, available at SOCTA Public Editions, Europol, March 2013, available at Staurakakis M. (2011). (in Greece). Criminal Law, Sacoolas Athens Thessaloniki (Greece). 208

219Economic decisions of Latvian entrepreneurs: IGO interpretation for modern socio-economic trust, Dr.Oec Baiba Savrina, Dr.Oec Ilona Baumane-Vitolina, assumptions of the abstract European tradition of social sciences Latvia Relatedare that each decision issued by individuals or organizations has a reasonable and reasonable conclusion. Every economic entity is hopeful that the income will be maximized. In this purpose, income is usually determined by fiscal indicators. Certified economic theorythat the economic decision-making process can be more precisely the concept of economic decisions. Rational restrictions are made, and the elements of social positioning can exceed the value in the category of this article that the economic decision - Latvia rural entrepreneurs can beExplain to modern theories of social sciences.These theories use a whole view of the Disciplinary view of the Social and Economic Process of Classical Thinking. Burse: Economy of Conduct, Limited Rational, Economic Development, Social Level Introduction: The basis of a scientific tradition established around the world is to the theory of the classical economyHe mostly considers the desire to maximize the maximum efficiency of any economic entity with less resources as possible.Conclusion. To further advantage. The income is usually defined according to fiscal indicators (this is the daily experience of the process and phenomenon confirms the fact that the economic decision was fully based on accurate economic computation. There are many other factors that affectOn the process of making decisions of individuals and organizations.These factors are determined by society, psychology and culture. The classic economic model as a general doctrine of the economic process, but is not sufficient to analyze specific and real economic decisions. In case it does not know the company and other factors, the classic economic discourse that supports the decisions of individual andEconomic organizations will be inadequate and in accordance with the actual life process. It is truly explaining the process in society. If the decision - the economic entity is determined by a complex system that transcends and deviates the classical economy, then the task is to study all possible factorswhich affect decision-making process. It gives the research process through discipline.In other words, classic research tools must be enriched with new concepts and cognition.209

220When we analyze the process of making an economic decision that influenced the interests of individuals or groups, we can say that the observation of experiences is not satisfied by the rational principles of the empirical economy. How to explain the contradictions between the classical rational dogma and the experience of reality economic decisionsis the economy of behavior.It is a new branch of socio-economic theory. The task is not to oppose the ideological system of the classical theory of economy, but to convene the economic entity economic activities. The behavior of rationality from the abstract structure in the model thatExplains a daily decision. The words of economic anxiety can be used to explain the economic behavior of economic entity. The science is almost impossible to check the assumptions of laboratory experiments. The research tools differ from the natural sciences. Proces research, especially the process of researching micro -Economic levels, must be carried out in the environment that can also act in economic activities and make the subjective thinking of respondents and its theoretical conceptualization have become a set of scientific research tools. This aspect makes the research of rural producers especially interesting. It is a large characteristic of agriculture, whichIt is different from other industries of the national economy. SEOS entrepreneurs are subject to a certain area and usually live in a relatively closed social environment.They have a limited number of absolute quantities (such as land) or relatively expensive prices (such as agricultural machinery) .Rural entrepreneurs in EU countries operate in limited competitive conditions and receive a lot of subsidies of multinational regulators. Duh agricultural entrepreneurs involves profit of economic activities.Socially -economic process. Special efficiency, as a scientific branch, has a long history. A few centuries of philosophers realized the decision-making process that did not accept decisions, including economic decisions, will not only follow the desire to use the minimumResources to obtain maximum benefits, but also considered other society, politics, psychological and emotional factors. Congress limited rationalities from 1978 Winner Nobel Award Herbert A. Simon was one of the most famous authors in the field of management science.His contribution was the legalization of limited rational concepts. He believes that the limitations of human rationality and computing are the result of the difference between the world and sufficient computer forces, p.319) .Simon The decision-making process is considered a number of complex activities, which exceeds the scopeExplanations of any single scientific discipline. The classical economic rationality in everyday practice may be in conflicting the social goals of a person or the total level of education.Simon transforms the decision-making process in a complex method. Simmons 210

221The interpretation of the decision-making process as an element of social structure is particularly important because it emphasizes the complexity of economic decision-making. According to Simon, the theory of bounded rationality derives not from the assumption of rationality, but from the assumption that rationality is bounded, at least in some important respects (Simon, 1997, p. 332). Simon also developed an argument that was later incorporated into behavioral economics theory: in the decision-making process, actors are guided by both immediate short-term challenges and long-term overarching considerations (Simon, 1983, p. 12). Simon puts special emphasis on the level of knowledge and perception possessed by decision makers. Decision makers can only act in known social domains, based on the amount of information available; thereby constructing a personal rational assumption rather than an absolute one. Although these judgments conflict with the overarching notion of rational behavior of neoclassical economic theory, they today form the basis of clearly divided economic thought and have earned their status as a school of economics by being able to analyze empirical data. Through family practice with the help of behavioral economics concepts developed by Simon. Conspicuous consumption The consumption process can refer to both ordinary products necessary for human survival and means of production, as well as to long-term goods. The purpose of consumption can be to satisfy an immediate need or on a more complex level, such as demonstrating social status. The scientific study of the consumption process has a relatively long history. The complex nature of conspicuous consumption was discovered as early as 1899 by Thorstein Veblen in his book The Theory of the Leisure Class: An Economic Study of the Evolution of Institutions (1899). T. Veblen wrote that by acquiring things that are not necessary for daily survival, a social actor shows his economic power and belongs to a higher social class (Veblen, 1899). The obtained goods have both economic utility and a socially representative function. Beneficial products can be obtained by economically secure market players. Moreover, these products have a certain luxury status. The founders of the theory of conspicuous consumption T. Veblen (1899) and P. Nystrom (1928) considered luxury goods consumed by the masses as status goods. With the development of the national economy and the improvement of the quality of life, the means of production also became more representative products of high social status (Trigg, 2001, p.). Positioned goods Fred Hirsch (1976) continued to discuss the social nature of consumption and defined the characteristics of positional goods: they can be both products and services, and their consumption is related to the user's position in the social hierarchy. As general well-being increases, products and services increasingly fulfill the functions of representing social hierarchies rather than the sustainable survival of individuals or organizations. On the one hand, it promotes the continuous development of the national economy in order to meet the growing consumption; on the other hand, unlimited consumption of status goods threatens to exhaust natural resources and worsen social inequality. In the context of modern economic theory, the discussion on attributing the status of real estate, including land, to the status of goods is particularly important. Products that are available in limited quantities should definitely be classified as positioning. In the case of real estate, the territorial arrangement enables their inclusion in such offers. On the other hand, the discussion about agricultural land is more complex. on 211

222On the one hand, land resources are limited within the territorial and social space, so the owners of these resources are economically and socially privileged. On the other hand, the ownership of status goods is mainly manifested in high social status and economic prosperity. Throughout history, rural entrepreneurs have often acquired land not only as a means of production, but also as a tool for a way of life. However, the development of modern industry makes land resources increasingly insufficient to ensure the sustainable development of rural economies, hence the concept of turning land into a status commodity and presenting the owner of agricultural land as a person of high social status, at least within the hierarchy. their social sphere. Prospect theory in economics Daniel Kahneman is undoubtedly the most prominent representative of behavioral economics today. He enriched the belief system of behavioral economics with many insights, among which the prospect theory won the Kahneman Nobel Memorial Prize. He developed the theory of cognitive diversity of decision-making rationality. The theory developed by Amos Tversky (Kahneman, Tversky, 1979, p.) confirmed the following: agents do not give equal weight to probabilities and losses when making economic decisions. Decisions are often impulsive and based on historical experience, which is not always in accordance with the existing reality. The ability to avoid losses is considered more important than the ability to generate additional income with the same unknown prospects. Research methodology: Effective methodological approaches are part of scientific research. Socioeconomic research cannot be conducted in a laboratory, nor can it be confirmed experimentally. In modern times, however, a toolbox has been developed that allows the proof of conceptual structures with empirical data. Vernon L. Smith (1982) developed the theory of experimental economics, enriching the theoretical assumptions with the analysis of empirical results. The bearers of socioeconomic processes function in the real economy, making decisions that cannot be repeated in the laboratory. The parameters modeled in the research process do not always correspond to real economic practice. Therefore, statistical data at the macro level and empirical data such as surveys and participant observation at the micro level can be considered methodologically acceptable analytical tools. In order to reveal the justification for making economic decisions on rural Latvian farms in the context of neoclassical economic theory, a survey was conducted on 44 rural farms between September and June 2011. rural management and procurement of agricultural machinery. Answers to questions from unstructured interviews and self-reflection of respondents make up the studied data set. Research shows that an important role in decision-making is played not only by the formal owner of the farm, but also by the husband and other employees of the farm, which is understandable in the context of rural production. It should be especially emphasized that the subjects of the research are producers of large Latvian farms, who a priori occupy the highest hierarchical positions in their social spheres. 212

223Survey results: 34 agricultural representatives or 77% of the target farms realized and admitted in the interview that the impact of the minimum price or higher possible productivity production was subsidized by the European Union subsidized by the EU institution. The most important reason. The decision to buy certain means of production is influenced by the same social discussion as the status of neighbors. The desire to occupy a social status among neighbors is the main factor in choosing a certain type of agricultural tools. of the above content is the result of the fact that the manager of large rural agricultural holdings of Latvia uses the EU support plan when purchasing products for positioning. From the perspective of the national economy, the purchase status product is described as irrational, then one will naturally ask why the EU support plan should be financed and at least part of the financing for the purchase of such products. There is no doubt that a theoretical mechanism has been developed to prevent the product and the status product of the winner as the winner of the winner. However, according to 39 (89%) respondents, such an offer has a formal position. The choice that the interviewers said in informal interviews are unreasonable and did not convince the arguments of the respondents' answers, but the majority confirmed the proposal of a limited rational concept: the understanding of rationality is blurred, and economic parameters cannot be used. It is worth noting that the following research conclusions are shared: when purchasing equipment as part of a plan of rural support of the European Union, only 6 out of 44 interviewed Latvian rural farm managers consider such economic categories. For example, the value at the end of the period at the end of the period and the possibility to resell it at appropriate prices. Therefore, it is an explanation of the knowledge of the prospect theory, that is, the short-term priority of decision makers is preferred in terms of long-term utility. Conclusion: Throughout the research process, there is a strong contradiction between the agency for the supervision of the agricultural policy of Latvia that there is a desire to support the development of rural farms and the goals of ensuring the long-term development of rural enterprises. The understanding of EU countries and farmers and real economic decisions can only be explained by the concept of behavioral economics, and social orientation is more than economic orientation. Therefore , methods of agricultural support and forms of agricultural support financed by Member States are not resolved and further investigations are needed. Reference information: Hishfred. Social constraints to growth. Routledge & Kegan Paul, London, Great Britain, Kahneman Daniel, Tversky Amos. Prospect theory : Risk Decision Analysis.Econometrica 47, P., Kahneman Daniel.Thinking Fast and Slow, Allen Lane, New York, USA, Nystrom Paul H. Fashion Economics.Ronald Publishing House, Simon Herbert A. Bounded Rational Model: Experienced Economic Rationality , volume.3. Massachusetts Institute of Technology Press, Cambridge, Massachusetts, Simon Herbert A. Models of man.Wiley, Simon Herbert A. A model of rational choice performance.Economics Quarterly, vol. 69, no. 1, p.p.,

224Simon Herbert A. Rationality of Human Jobs, Stanford University Press, Palo Alto, CA, USA, Smith Vernon L. Experimental Economy: The theory of induced value.American Economic Review 66, Trigg A. Veblen, Bourdieu, and Conspicuous Consumption.Journal of Economic Quantities, Part 35, no.Gasilica Class Theory: Economic Study of Institutions.(1899).Houghton Mifilin, Boston, Ma, USA,

225The share of dense and extensive factors in the development of EU countries in the development of EU 12 countries, Petra Wawrosz, MGR.Ing.Doctor Jiri Mihola, ing.CSC before the announcement. University of Finance and Administration of the Czech Republic this article is summarized. This article introduces a new method for calculating dense factors (total factors) and extensive factors (total input factors, TIF) in GDP development. This method is suitable for all possible developments, not only for GDP growth, as is the case in comparative accounting. This method is used to study in -dep. And the extensive development of EU countries with a history of socialist power. The development of TIF further divides the development of labor and capital. Compare the results with the results of the EU 15. Keywords: GDP development, dense and extensive factors, full factor productivity, total input factors, work, capital introduction: Comparison of GDP development in different states, so as to determine the way it causes growth, reduction or stagnation, permanent permanent, permanent, permanent The solution is economic analysis. In general, GDP development can be achieved by dense or extensive methods or its combination. Depending on the development, it is based on innovation and is considered qualitative. Extensive development of imported units must at some point reach the limit of the carpet. It cannot increase production without further investment, which can naturally be observed for the environment, natural and even life on country. Therefore, knowledge companies must rely on dense factors of development, especially innovation. Representatives of any economic system must know that the development of the system is based on dense or extensive factors, including the share of these two factors. Growth reserve is usually used to measure stocks. However, there are certain restrictions and only the influence of the expression of production growth is allowed, which is both dense and extensive factors that have a positive impact. That is why we propose an alternative method for measuring the share of dense and extensive factors in the development of GDP. The solution we proposed can express the influence of factors reinforcements on growth and reduced products, including stagnation, and at the same time addressing the possible compensation of extensive and dense factors and the corresponding impact of these two factors on the growth or reduction of production. The organization of the article is as follows 13. First of all, our measurement method 12 is one of the results of specific research .(), the University of Finance and Administration understood me, educated by the Czech Republic, and the Ministry of Youth Affairs and Sports funded 215

226The intensity and breadth factors are introduced to derive the intensity and breadth parameters. The method was then applied to quantify the period in selected EU countries (Bulgaria, Czech Republic, Estonia, Hungary, Latvia, Lithuania, Poland, Romania, Slovenia and Slovakia) - the conclusion is a summary of our results. Method: Derivation of the aggregate production function of the dynamic intensive and extensive parameter of the basic form of the national economy (Cyhelský, Mihola, Wawrosz, 2012, p. 38, statement (27) or Hájek and Mihola 2009, p. 741, statement ( 2)) Given by simple by the multiplicative (geometric) relationship that defines the product Y as the total factor productivity TFP 14 and the total input factor (TIF) (TIF) (Y = TFP * TIF (1) is the production of the national economy, production The function is characterized by the fact that the values ​​of TFP and TIF given by a specific combination of the type of production, applied technology, production efficiency and distribution. Thus, the specific value of TFP at this level is affected by the structure of TIF. The level and development of TFP/TIF. Determination is subject to static or dynamic analysis. Aggregate input factor TIF ( Cyhelský, Mihola, Wawrosz 2012, p. 38, statement (26)) is obtained by weighted geometric aggregation of the two basic production factors of labor L 15 and capital K. The Cobb-Douglas production function can be written as 16. TIF = L α.K (1- a) (2) This function has constant returns to scale (Soukup 2010, p. 460) because if the sum of the weights (ie, the exponent of the function) is equal to 1, then by increasing each factor of production by t times TIF will also increase Times.t.tif = (t.l) α. (T.K)(1-a)(3) Replace TIF in (1) with (2) In the expression we get y = TFP.L α. K (1-a) (4) Equation (4) corresponds to a special form of the production function Q = κ.F (K, L) ( 5) The coefficient κ of equation (5) is represented by TFP in equation (4), and the function F (k,l) is the aggregation function of total input factors. In fact, Solow's understanding of technical level is more widely used κ, since the level of technology can be supported by his statement (Solow, 1957, p. 312): The term technological change is used as a shorthand term for any kind of shift in the production function. So, slowing down, speeding up and improvements will manifest as technological changes. If there are no changes in TFP, L and K T ​​the increase in time will be pure expansionary development (growth) corresponding to constant returns to scale. If the growth of product Y is achieved only due to changes in TFP, then it will be purely expansionary growth.13 This article is one of the results of a specific research funded by the Ministry of Education, Youth and Czech Sports, under constant growth, capital growth rates and of work are equal. The growth of output per capita is limited by technological progress, which is considered exogenous here. Further elaboration of this idea suggests that it is not only technological progress, but the joint effect of all factors of intensive growth. 15 In this paper, we will not examine L or K measurements in detail. The defined ranges for all values ​​are derived from the following ranges: definition of labor and capital L>0 and K>Barro and Sala-I-Martin (1995, p. 29); it is the Cobb-Douglas production function Y = Ak α L ( 1-α).216

227Functions (1) and (4) represent static tasks that focus on the GDP of a given year and calculate the TFP and TIF shares (TIF divided by labor and capital shares) for that year. Aggregation methods of determining static tasks are fully part of the dynamic task of studying the growth rate or coefficient of change of GDP and the growth rate or coefficient of change caused by changes in TPF, TIF, labor (L) and capital (C (C ( C (C (C( C(C(c(C(C(C(C(C))), whose ''''' can be easily converted to use Co -EfficiotI(y) = I(TFP).i( tif)), (6 ), or by using a growth rate (y) of 17 g, can be converted into a dynamic version of the aggregate production function. ) = {[g(tfp) + 1]. Pure Broad Growth. The same growth can be achieved using a growth rate. In the case g(tfp) = 0, g(y) = g(tif) > 0, this is pure broad growth If both exponents are the same value larger then have 1 ie i(tfp) = i(tif) > 1 , then i(y) = i2(tfp) = i2(tif), which represents the development of appropriate dynamic parameter values ​​for all fundamental types of SO that tend to wide growth and proposals for solving on paper (Mihola, 2007, p. 1 123.) Both instructions (2) can be transformed into the dynamic version I(tif) = iα(l). I(1-a)(k) ( k), (8), while for the growth rate g(tif) = {[g(l)+1]α.[g(k)+1](1-a) }-1 holds the following ) moreover, we will also have a type of simulation developed by TIF based on the effect of labor/capital development on this development, two relationships can be ensured. If we (TIF) replace the expression in (8) in (6), we get the dynamic summary production function i(y) == i(tfp).iα(l).i(1-α)(k), (10 ), after using a logarithmic calculation, after introducing the growth rate of LN [introduction of growth. After the velocity, the following explanation can be obtained (10) g(y)+1] = ln[g(tfp)+1]+α.ln[g(l)+1]+(1- α).ln[g ( k)+1](11) with a growth rate of up to ±5%, the following explanation is valid for 18 ln[g(a)+1]g(a)(12), using this estimated relationship (12), can be explained ( 10) It changes as follows: g(y) = g(tfp) + α.g(l) + (1-α).g(k) (13) Expression (12) is the basic comparison for growth accounting 19. From the construction, when using the initial dynamic multiplicative aggregate production function (10) for higher rates of change, the precise interpretation (11) must be used, namely the growth rate ( If we first determine g from statement (9) and Determining g(9) and calculating G(TIF) of G(TFP) according to statement (14), of course we will also get exact results for higher growth rates (7).g tfp g y g tif statement (14) also For the calculation of TFP, the effects of development g(l) and G(k) are always related to the development of G(y). . This is usually done by interpreting (14) with the value of g(y), while each of the three terms represents a related performance sharing. However, this method can only be applied ( Denison, 1967, p. 15) only in the case of 17. TFP growth rate (ie G(TFP)), for example, for an international comparison of 9 developed countries. 18 When G(a) is ±5%, the error is equal to BER.B.D.W.Z. 2.5% of the value. 19 Calculations of aggregated factor productivity using this ratio are provided by many studies (eg Eoeeso (2003), OECD (2004). (14) 217).

228It is the growth of production caused by the positive influence of all three inspection factors. Therefore, we proposed different indicators for measuring the share of intensive and extensive elements in the development of GDP. Through the calculation of numbers, the indicators can be easily obtained from sentence (6) (see Mihola 2007, p. 123 and 124.) Ln I (y) = LNI (TFP) + Ln I (TFI) (15) (15) ( 15) (15) (15) (15) (15) (15) (15) ( 15) (15) (15)) Then the dynamic strength parameters are related to the relationship between I ln and tfp ǀ ln and tpf ǀln and tif ǀ the dynamic range parameter is measured? All possible development of the development of intensity and extension for extensive and dense factors is measured (Mihola 2007, p. 125): - Shame only in a wide range of factors and no change in dense factors; intensive Factors do not change expansion factors; elements are simultaneously increased and intensive elements; EssenceClass Push (16) and (17), we can also define the formulas of dynamic parameters, i.e. the development of labor development L and capital K to the development of TIF. The share of labor development for TIF can be expressed as (16) (17) (18) ( 18) (19) comparative analysis of comparative and widely developed methods of the period of intensive and extensive development in this period, Slovakia, Slovenia, the Czech Republic, Estonia, Hungary, Romania, Bulgaria, Lithuania and Latvia () in the last 20 years. For comparison, they are shown and EU-15 data 20. The comparative analysis below also assigns corresponding values ​​to the 4 dynamic parameters under assessment I; l i k i of the average annual development of the average annual G (GDP) calculated at stable prices in each country in the year 2000. The data comes from statistical annexes from the European Economic 21, including the EU forecast, but also from research and articles in scientific journals. In order to ensure the credibility of the generation data, we can deal with their development by evaluating different authors and organizations at different stages. In addition, the use of standard methods determines the annual weight α for each country. In addition, the time sequence G (GDP), G (L) and G (K) from 1990 to 2010 was also used as input data for the analysis.For a given alpha using statements (9), the growth rates of 15 EU 15 countries include Austria, Belgium, Denmark, Finland, France, Germany, Greece, Ireland, Italy , Luxembourg, the Netherlands, Portugal, Spain and the United Kingdom.21 Currently, this type of data does not have a unified source, and it is also necessary to respect the revision of the data after the back correction in a time interval of different duration.218

229Calculated the Sumary Input Factor G (TIF).Theorem (14) is used to calculate the growth rate of aggregate factor productivity.Growth rates determined in the manner described above allow all four of the dynamic parameters to calculate - I;e;l and K by statement (16) to (19).The algorithm is applied to the average index of 22 initial annual data in the observed period.Since 20-year-old time series of some Input indicators make up a large set, Table 1 gives only the average value of the inter-year indicator G (GDP);G (tif), g (tfp), g (l) and g (k) supplemented by dynamic parameters.The countries are listed in designing order according to the recorded average annual GDP growth rate.The last column shows data for EU-15 countries.Table 1: Annual average dynamic characteristics (all indicators expressed in %) PL S SI CZ EE HU ro Bg LT LV EU-15 g (GDP) G (TIF) G (TFP) G (L) G (K) % I E L K Source: Own calculations of growth rates of various countries are shown in Figure 1. Only Poland and Slovakia have more average growth rates than EU-15.Slovenia has the same growth rate as an EU-15.After these countries, the Czech Republic followed the other surveyed countries.Figure 1: average annual growth rate G (GDP) annual stable price% 3.0% 2.7% 2.5% 2.0% 1.5% 1.8% 1.6% 1.4% 1.2% 1.8% 1.0% 0.8% 0.8% 0.5% 0.0% Source: Table no.1;Own calculation 0.3% 0.3% PL SI CZ EE HU ro BG LT LT LV EU-15 Intensity or extent of this development (depending on the case) is shown in Figure 2, citing countries under investigation with Figure 2 1 in the same order.During the reporting period, it seems that in most countries intensification is dominated.The development of Estonia seemed to be purely intensified.The development is very intense in Slovakia, Lithuania and the Czech Republic.Four countries with lower growth rates, namely Hungary, Romania, Bulgaria and Latvia, experience intense compensation.Slovakia and 22 use the geometric environment of the annual index and the appropriate annual growth rates to calculate the average index.Using arithmetic environment annual growth rates will not give accurate results.219

230Lithuania showed the least intensive development. Events in the Czech Republic show very similar parameters, like the EU-15. Figure 2: Intensity and development through the period is 90% 80% 80% 60% 50% 40% 30% 20% 10% 0%-10%-20%-20%-40%-40% 94% 6% 42% 58% 100% 0% 60% 40% 87% 13%-10%-35%-13% Source: Table no. 1; number of graphs of own calculation. Figure 3 shows the structure of the growth rate of the total input factor G (TIF). During the reporting period, all countries covered by the survey had to contend with a reduction in the number of jobs, in most cases wages that were compensated by an increase in capital. In the case of Slovenia, the labor reduction was immediately destroyed by the 52% increase in capital by 48%, resulting in stagnation and a zero differential in TIF. In the case of Romania, Latvia, Bulgaria and Hungary, the reduction in labor was so pronounced that the increase in capital was not fully compensated, resulting in a reduced and negative TIF. Image no. 3: G(TIF) structure 100% 90% 80% 60% 50% 40% 20% 10% 0%-10%-20%-30%-40%-40%-50%-50%- 60 %- 70%-80% Source: Table no. 1. Calculation conclusion of this article: This article shows how to use a time series of basic macroeconomic indicators (GDP, total factor productivity TFP, total factor input TIF, value of labor and value of capital) to analyze the change in such indicators change Time is primarily caused by a wide range of factors that reflect changes in inputs, or is primarily caused by intensive factors, 90% 65% 87% 47% 53% 71% - 29% 61% 39% 39% PL SI CZ EE CZ EE RO BG LT LV LV EU -15 and E 65% 88% -12% 52% 79% -21% 54% 47% 26% 45% 58% 47% 61% 39% -35% PL SI CZ cz cz ee hu bg bg lt lv eu -15-48 % -46%-53%-74%-55%-42%-53%k L 220

231Changes in performance indicators. We are introducing a new approach to measuring the share of intensive and extensional factors in GDP development, which refers to all possible movements, and not only to GDP growth, as in the growth calculation equation. Therefore, this method can be considered more accurate and precise. The article also explains how the development of labor and capital contributes to the development of the total input factor (TIP). Our approach is applied to the study of GDP development during that period in Bulgaria, the Czech Republic, Estonia, Hungary, Latvia, Lithuania, Poland, Romania, Slovenia and Slovakia. The results show that most countries experienced more intensive development than the traditional EU countries (EU-15) during the observation period. The only exceptions are Lithuania and Slovakia, which have lower intensity parameter values ​​than the EU-15 countries, and the Czech Republic, which have the same intensity parameter values ​​as the EU-15 countries. Intensification in Romania and Latvia and in parts of Bulgaria and Hungary even stopped the decline of the total input factor. All countries covered by the survey experienced a decline in the labor force, but this was largely offset by an increase in capital input. Our analysis confirms that the surveyed countries with socialist experience before the observation period tried to reach the EU-15 level during the observation period. It is necessary to achieve a concentration of intensive factors. It was further confirmed that overemployment existed in all countries during the socialist period, leading to a year-on-year decline in the share of labor in TIF development. The method provides precise results of the development of the main macroeconomic indicators related to GDP and provides a basis for further research. Literature: BARRO, R.; SALA-I-MARTIN, X Economic growth. New York: McGraw-Hill. CYHELSKÝ, L., Mihola, J., WAWROSZ, P. Qualitative indicators of economic development dynamics at all levels. Statistics (Journal of Statistics and Economics) 49(2): DENISON, E. F. Why Growth Rates Are Different: The Postwar Experience of Nine Western Countries. Washington, DC: Reservation Settings. Hayek, M.; MIHOLA, J. Analysis of the share of total factor productivity in economic growth in the Czech Republic. Politická ekonomie 57(6): MIHOLA, J Aggregate production function and the share of intensive factor effects. Statistics (Journal of Statistics and Economics) 44(2): OECD Sources of economic growth in OECD countries. Paris: OECD. The OECD's understanding of economic growth. Paris: OECD. SOLOW, R Technological changes and the aggregate production function. Review of Economics and Statistics 39(3): SOUKUP, J Makroekonomie (Macroeconomics). Prague: Management Press 221

232v4 Reasoning for national inflation standards23 Prof. Jan Lisy, Ph.D., Marcel Novak, Ph.D., Pavol Skalak, Ph.D. Department of Economic Theory, Faculty of National Economy, University of Economics in Bratislava, Bratis, Slovakia Rafa (government, public, public, public debt ) and money (price stability, exchange rate stability, long-term interest rate stability). The basic requirements of the standard were resolved during the development of the protocol until the signing of the Agreement by the EU. It is necessary to ensure very sustainable economic integration. Currently, global uncertainty and large financial fluctuations that diverge from the world and Europe raise important questions about whether meeting these nominal criteria is a sufficient condition for accepting a common European currency as a guarantee of the future success of eurozone members. The main goal of this paper is to assess the advantages of the Visegrad national monetary criterion of sustainability (v4) as a group of four Central European countries - the Czech Republic, Hungary, Poland and Slovakia - by analyzing the monetary criterion of convergence - price stability. informal group. We conclude that there is a certain capacity for distortion in the expression of reference values ​​determined by development in EU member states (and not in the eurozone). However, it must ensure price stability as a prerequisite for the smooth functioning of the Eurozone, which is covered by the common monetary policy of the ECB. Keywords: Maastricht standards, inflation, v4 countries, eurozone Represent any country that joins the European Union (EU) as it commits to future membership of the eurozone - adopting the euro. It happens that the EMU member states derogated (exceptionally) from the introduction of the euro, but the time frame for its accession to the eurozone was not immediately resolved. The introduction of the single European currency required the fulfillment of the Maastricht convergence criteria, as stated in the Protocol to the Treaty on European Union signed in Maastricht on February 7, 1992 (also known as the Maastricht Treaty). These criteria are linked to monetary and fiscal criteria that should also ensure a high degree of sustainable economic convergence. They represent the convergence of numerical values ​​of inflation and long-term interest rates, classifying countries in values ​​that prevail in the eurozone. During the two-year membership in ERM II, it will be necessary to stabilize the exchange rate against the euro and respect fiscal discipline. In the current period of the growing global financial and debt crisis (Eurozone), attitudes and doubts are emerging as to whether meeting the criteria of nominal convergence from Maastricht is a sufficient condition for the adoption of the euro and for successful access to EURO REGE 23 This article is sponsored by the funding agency Vega Supported as part of the project no. 1/0477/13 Economic and political aspects of the debt crisis in the Eurozone and implications for economic theory and practice, project no. 1/0761/12 Alternative methods of measuring the socio-economic global financial crisis in the context of lessons learned) and with the support of the Vúb Foundation. 222

233landing. The main goal of this paper is to evaluate the Visegrad State (V4) as composed of four Central European countries - the Czech Republic, Hungary, Poland and Slovakia - by analyzing the criteria of currency convergence - price stability. Maastricht criteria for price stability Sustainable price stability, i.e. average inflation in the past year Price stability must not exceed 1.5% of average inflation in the three eurozone members with the least inflation. Source: Treaty on European Union (1991). Reducing the inflation level of countries with high inflation is generally not a necessary condition for the formation of a monetary union, but it is a prerequisite for the formation of a monetary union with low inflation. According to the EU agreement, inflation cannot be higher than the average inflation rate of the three EU countries with the lowest price increase of 1.5 percent. The level of price stability must be sustainable. It is measured by the consumer price index (CPI), but on a comparable basis, taking into account differences in how countries define inflation. On October 23, 1995, the European Union developed and adopted the Harmonized Index of Consumer Prices (HICP). 24 According to D. Gros (Gros, 2004), the existence of convergence criteria for price stability as we know it today seems necessary in order to reduce the risk that the projects will not include the countries of the European bloc with the single currency with the lowest inflation. On the other hand, many economists (Gros, 2004; Buiter, 2004; Kowalski, 2003) criticized the assessment of price stability criteria for considering inflation rates in all EU countries instead of examining inflation rates in the Eurozone. Taking into account inflation data from full members outside the eurozone, the ECB therefore does not have a sensible common monetary policy. There are currently 28 member states in the European Union, of which only the average inflation rate of these three countries is a measure of price stability (as defined by the Protocol to the Maastricht Treaty), and in principle these countries do not directly participate in the Common Monetary Policy 25 O. Dedek, ( Dedek, 2008) finds that, although the inflationary criteria are relatively well defined, they are considered necessary for any subsequent interpretation. "The best is the best inflation rate, which is confirmed to have the lowest inflation rate. At the time, no one cared whether the base value of the inflation rate might defy common sense and might turn inflation down. If there were members of the Eurozone, it would have deflation, and later when this anomaly occurs, it is pointed out that the inflation standard says that prices are rising and deflation means that prices are falling, so ruling out inflation with a negative sign is like this is probably true Formal criteria are useful.” Argument from the rationale and reference literature values ​​for the inflation criteria is that countries wishing to establish a monetary union must take certain steps leading to inflationary convergence Prices 24 The main aim of the HIPC is to be on a comparable basis, taking into account differences in national definitions (supply of goods and services, consumer population , geographical coverage, tariffs, scale used).It is calculated as a weighted average of the index of member countries. Country weights depend on the household's final consumption expenditure in final currency as a percentage of total euro area expenditure (Germany, France and Italy have the highest weights) and may change from year to year. HIPC is continuously reviewed and improved. 25 MUCHOVÁ, E Nominal and real convergence in the context of EMU. In: Macroeconomic Convergence of the Slovakian Eurozone Economy: E-Book or Article International Scientific Conference [CD-ROM]. Bratislava: Department of Economic Research NHF EU, 2009, with ISBN

234The stability in the Marstripte standard is to adjust the tendency to the inflation rate of the euro area, which is basically equivalent to developing countries willing to adjust the inflation rate and respect the main goal of the essence of the stability of the monetary policy of the European Central Bank - price stability in the monetary policy of the European Central Bank - There are two reasons for the design of Masterht's stable standards. The first is to calculate a benchmark to evaluate the performance of the inflation standard. The second is whether the inflation standard is sufficient. The original form in 1991 required countries to compensate. The limited flexibility of these standards makes it difficult for Central European and Eastern European countries to meet the nominal performance standards. 26 The Marstripte price stability standard did not specify a specific value to assess whether the standard is in compliance. In order to calculate the benchmark , inflation is measured in accordance with the average HICP rate in the three EU countries that perform best in inflation. The definition of stable prices and the standard of convergence of interest rates includes the matching of the three EU member states. The results of the three member states in terms of stable price stability. According to the results of these three conditions, the reference value of the two standards was determined in defining the individual standards. The European Commission evaluates the stability standards based on the inflation rate of all EU member states, instead of checking the inflation rate in the euro zone. Even the EMI Converge Report (1998) also introduced the concept of an outlier in inflation.27 This particular value can be excluded from the calculation of the reference value, as this may lead to a reduction in the explanation in the EU. Our conclusion is that there are some deviations when expressing the reference value. value of the development of the EU member states (not the euro zone member states). However, it must ensure a stable price, which is a prerequisite for the smooth operation of the euro zone with the support of the common monetary policy of the European Central Bank. Below 1 shows a comparison of the standard basic standards of Martripta inflation and the EU and EUR and EU-Euro Zone National Average annual HICP inflation rates, and they increase by 1.5 percentage points. Numerical point of view. Table 1.: Reference value and average value of the inflation standard (%) reference value 1 2.7 2.4 3.3 2.8 2.8 3.0 3.2 1.0 3.1 EU average 2 1.7 1.4 2.3 1.9 2.2 2.7 1.0 3.1 3.1 euro area average 2 1.5 1.4 2.5 2 .2 2 2 , 1 2.5 0.3 2.8 EU average+ 1.5 % 3.2 2.2 2.9 3.8 3.7 3.7 3.7 4.2 2.5 4.2 4, 6 4.6 Euro average+ 1.5 % 3.0 2.9 4.0 3.7 3.6 4.0 1.8 4.3 Source: ECB Convergencencerts, EU Statistical Bureau, author's calculation. Data from 1998 were from February to January 1997 to January 2004, from September to August 2003, from November to October 2005, and other data for the year from April to March last year.2 The average annual inflation rate of the European Union and the Eurozone is based on data of the same period as the reference value. As shown in Table 1, the reference value of the inflation standard in 2010 is expressed by the average inflation rate of non-productive arithmetic inflation of the three EU countries with the lowest inflation rate, which is very low compared to other years. caused by 26 Yoová, E. -Chronková, J -'s global trend of inflation and price stability. In: Economic Perspective. [online]. 2009. year Republic of China.38, C.4. With [QUOTE]. Available on the Internet:

235Negative values ​​for countries calculated due to the introduction of these standards - Portugal (-0.8%), Estonia (-0.7%) and Belgium (-0.1%). 28 So, the average inflation rate is 0.5 percent, and the base value, plus 1.5 percentage points, is 1.0 percent. Price developments in Ireland over the reference period contributed to a 12-month average inflation rate of -2.3% in March, making it a value considered "very strong". Inflation, since it is the result of several factors specific to Ireland (an exceptionally sharp drop in economic activity and related wages), is significantly lower than in other member states. The inflation rate in Ireland is excluded from the benchmark calculation as its inclusion would distort the value of the benchmark. As stated in the 2010 Convergence Report - development in member countries is considered "exceptional" when two conditions are met: if the 12-month average inflation rate is significantly lower than comparable levels in other member countries; Development is strongly influenced by idiosyncratic factors in the country. It was introduced to address potentially significant inflation anomalies in the country. "Figure 1: Comparison of the average annual inflation rate in the EU and the euro area with the reference values ​​for the inflation standards for selected years. to the average annual inflation rate in the European Union (the period from April to March of the current year), while the average inflation rate in the reporting period of 2010 (April 2009 to March 2010) decreased. The difference can be explained by differences in the price level Stability Second half of 2008, and especially in 2009 in European countries was mainly associated with a sharp drop in commodity prices (especially oil, metal and agricultural prices), reflecting the drop in global demand caused by the global financial crisis. with an overall average HICP inflation rate of 0.3% in 2009. Compared to the dynamics of the previous year and 28. Harmonized Index of Consumer Prices Convergence Report, calculations include ECB data from April to March 2009. Data from the Report on convergence of May [online]. Frankfurt am Main: ECB, s.7 [cit]. Available online:

236An obvious delay (3.3% in 2008), in the months from June 2009 to October 2009, the inflation rate was negative in the currency union. The annual report of the NBS in 2009 pointed out that "the effect of dampening the prices of raw materials in to a large extent the price of energy, part of which is food, and the most important reason for the significant drop in inflation in the Eurozone in 2009." This was also reflected in the monetary policy of the European Central Bank due to the delay in economic activities in 2009. It achieved unconventional monetary measures by providing the necessary efforts for liquidity in the euro zone. Figure 1 shows that the average annual percentage of inflation of the average annual inflation (final estimate) average annual percentage of inflation than the average annual percentage of inflation observed in this period. The price development of the EU and the Eurozone increased in the average growth of the EU, which is mainly related to the continuation of economic activities in all countries in 1998. The Board of Directors established a quantitative definition price stability, because the coordinated annual index of consumer price growth (HICP) was less than 2%. The stable price will be maintained in the medium term. This led to the clarification of the definition in 2003, the purpose is to put the inflation rate in the medium term or close to % (to prevent a tightening of the currency). If we look at the basic objective of the common monetary policy of the European Central Bank to check the inflation standard - the stable price standard - we believe that between 2000 and 2007 (Figure 2) HICP annual changes in the European Union and The euro area and the European Central Bank compared to the necessary price targets, slight fluctuations in July 2008 were around 2%, which is the largest change in any year. As already mentioned, the financial crisis reached the lowest percentage of the HICP in the European Union (0.2%) in July, and even reached the lowest HICP percentage in the euro zone (-0.6%). Figure 2: New year of the EU and EUR HICP. Inflation target of the European Central Bank over the years: author of the European Statistical Office and the Report on the Integration of the European Central Bank. In Figure 2, we see that the annual inflation rate of the euro zone was slightly higher in August 2006, which was the same as the average level of all EU countries. Since then, the annual change in the inflation rate in significantly lower in the euro zone than in the European Union. 30 NBS Annual Report [Online]. Braatislava: NBS, S.15 [QUOTE]. Published on the Internet:

237The comparison of standard inflation values ​​of the European Central Bank and the European Commission during the rational review of national inflation standards is compared with the following table 2. 2 2.7 1.0 3.1 euro area 1.5 1.4 2.5 2.2 2 2.1 2.5 0.3 2.8 2.8 2.8 2.8 2.8 2 ,8 2.8 2.8 2.8 2.8 Czech Republic 8.4 2.4 4.4 4.4. 1.8 2.2 1.9 4.4 0.3 2.7 Hungary 18.4 10.1 8.1 6.5 3.5 5.6 7.5 4.8 4.3 Poland 14.7 8.2 4.6 2.5 1.2 1.5 3.2 3.9 4.0 Slovakia 6.1 12.6 6.7 8.5 2 .2 0.3 4.2 reference value 2 .7 1 2.4 2.4 2.4 2.8 3.1 3.1 3.1. Source: By Eurostatssing and ECB Converge Reports, 1 Convergence Report 1998, EMI (Prethorecb) According to Figure 3, we see that the price is there to join the European Union by the end of 2004 (joining the European Union on May 1, 2004). During the period, the rate of horizontal growth measured by the national HICP V4 is faster than the formulation of inflation standards. Compared to the average of the EU and the Eurozone, the lowest inflation rate of the communist transformation countries (V4 countries) after this period was the Czech Republic (CR). The Czech Republic reviewed assessment period from 1998 and 2003. Although it is not a continuous trend, it showed a downward trend. From the month to August).Indicates that it was reduced to 6.6 p.B. The value of its reference in 2004 is lower than the average level of the European Union and the Euro area, even 0.6 percentage points.B. The reference value of the inflation standard during a certain period. Figure 3.: Select the average inflation rate (%) of the year (%) and the reference value of the inflation standard. The fall in inflation in 2003 was also influenced by the orientation of monetary policy in the medium term and maintained price stability. In the subsequent period (after the Czech Republic joined the European Union in May 2004), inflation fluctuated relatively, mainly due to rising food and oil prices and changes in indirect tax and administrative prices.31 In the following period, the inflation rate was mostly between 1.6 % and 3%, and again did not start to rise until the end of 2007 (Figure 2). During this period, the negative influence of the price trends of the Czech Republic was the average inflation rate published by the European Central Bank and the European Commission in the European Central Bank Convergence Report [ online] in May, 1.2% higher than the Benchmark of 3.2%.Frankfurt Nd Mohanom: ECB, S.37 [QUOTE].Published on the Internet: <>.ISSN number

238A bright spot was reached, and inflation fell significantly in 2009 (lowest percentage in October 2009). This year, the Czech economy finally slipped into recession due to the global financial and economic crisis. The Czech economy showed significant weakness from the reference period in 2010 (0.7% below reference value) and 2012 (0.4% below reference value). The increase in prices is the result of movements in food, energy products and energy products, but at the same time the price growth is relatively strong. 32 Since April 2012, the less volatile inflation has slightly decreased again. The next country in terms of price stability in the periods shown, with the second best result, is Poland. However, after joining the EU, Poland became inflation-adjusted, except for the last reference period in 2010. In May, this meant that inflation in Poland was one of the three lowest percentages in the EU for that period. Annual HICP inflation in Poland has fallen by double digits since the late 1990s (17.9% in January 1997) to very low levels in 2003 (0.3% in April 2003). In 2004, inflation temporarily increased (+4.8% in August 2004) due to government prices and indirect taxes and higher food prices after Poland's accession to the European Union. After low inflation in 2005 and 2006, price movements occurred in 2008 and 2009, and inflation has exceeded 4.0% since the beginning of 2010. The extreme rise in the prices of raw materials on the world market, the depreciation of the nominal exchange rate in the environment of domestic demand in 2011 and the increase in value added tax led to an increase in inflation. Inflation was marginally around 4.0% until mid-2012 and has been gradually decreasing since then. The development of inflation in Poland was based on a background of relatively stable growth in economic activity in mid-2008, which was only partially interrupted in the first half of the year between 2007 and 2008, where pressures on capacity began to manifest themselves in visible growth in the form of labor force per unit cost products, adding to current account deficits and historically low unemployment. The beginning of the global economic and financial crisis was caused by the sudden weakening of capacity constraints. The relatively short economic crisis and lower global commodity prices caused an annual decline in the HICP inflation rate until the summer of 2010 (July 2010 July 2010). 33 Slovakia, although it is the only country that became a member of the EMU on January 1, 2009, fulfills the reference criteria of promotion evaluated several times in 2008, and the long-term consumer price inflation in Slovakia, in 2000, on a half-yearly double amount is the highest (March 2000 ., the largest number of doubles). This development was influenced by high inflation and accelerated growth of real GDP in 2007, the inflation rate dropped significantly, which is a special recognition for the Slovak currency. In the summer of 2007, inflation was low (mainly due to weak movements in domestic energy prices). Later, the HIPC inflation rate moves annually as higher prices for food, energy and services are used in combination with global and domestic inflationary pressures. This trend continued until the end of 2010, when the global financial crisis in the Slovak economy ended and inflation fell sharply. At the beginning of 2010, inflation was even negative (-0.2% in January and February 2010). "In January 2010, the drop in regulated energy prices, the delay in service prices and slightly lower growth in industrial products other than energy contributed to the fact that the rate of VAT on value added has yet to be resolved. For food price increases and regulatory prices 33 ECB Report, May [online] Frankfurt am Main: ECB, p. 59 [] Published online:

239Food prices rose and average inflation fell. "On the one hand, the prices of oil and agricultural raw materials rose, and on the other hand, domestic demand stagnated. This negative trend in price levels is a consequence of the fact that Slovakia did not meet the inflation norm in May 2012 with a difference of 1.1% compared to the reference value from December 2011 (4.6%), and the inflation rate is gradually decreasing, with a dynamic decrease of 1.2% compared to the same period in 2012. Hungary is the only country among the V4 countries that has Development of the annual change in HICP inflation by year-on-year comparison with the same period since 1997 is shown in Figure 4: Annual change in HICP (%), (Hungary, EU, Eurozone) Source: Mandatory processing Eurostat and ECB Convergence Report ECB Convergence Report 2012 shows that fluctuations in long-run inflation rates during this period were mainly driven by frequent changes in indirect taxes and administered prices.In this report, unit labor costs in Hungary tended to rise significantly in the first decade of the 2000s, driven by rapid increases in compensation per employee. Changes in the labor market in the coming period resulted in a marked slowdown in the growth of total unit labor costs. In 2011, wage growth per worker outpaced labor growth again productivity, leading to higher unit labor costs Inflationary pressures, despite very low demand in 2011, exchange rate depreciation in the second half of 2010 due to higher commodity prices (energy and telecommunications sector, traders retail, etc.) lead to the effect of introducing specific taxes and increasing indirect taxes in some sectors in advance In the current period, Hungary has the highest inflation rate of any EU country.35 Conclusion Countries that want to join the euro area must meet the Maastricht Hurt convergence criteria, which are divided into fiscal (state deficit, state debt) and monetary (price stability, exchange rate stability, long-term interest rate stability). Basic requirements 34 Report on NBS convergence [online]. Bratislava: NBS, p. 13 []. Published on the web: < ISBN ECB Convergence Report, May [online]. Frankfurt am Main: ECB, p. 57 [cited]. Published online: < ISSN

240Because the standards were set when they were formulated in the Protocols to the Treaty on the European Union. It is necessary to ensure highly sustainable economic convergence. Currently, amid global uncertainty and significant financial volatility both in the world and outside Europe, the important question is whether the fulfillment of these nominal criteria is a sufficient condition for the adoption of a common European currency as a guarantee of future successful membership in the eurozone. The main goal of this paper is to evaluate the advantages of the Višegrad national monetary criterion of sustainability (v4) as an informal group. In defining the criteria of price stability and convergence, the criterion of long-term interest rates introduces the concept of the three EU members that have the best results in terms of price stability. This includes setting a reference value when evaluating the two standards, while the EC is based on the inflation rate of all EU members, rather than checking the inflation rate of the Eurozone. It also seems problematic to introduce "outliers" into the inflation rate, which may be reference values ​​excluded from the calculation (as was the case in Ireland in 2010). This fact can lead to some disturbances that directly affect the assessment of conformity with national standards. The reference value of the inflation standard exceeds the average annual inflation rate of the EU and the euro area during the period, while in the reference period 2010-2012. the inflation standard coincides with the annual average inflation rate of the EU (from April of the previous year to March of the current year), the average inflation rate fell sharply in 2010. The difference can be explained by the instability of price levels in European countries in the second half of 2008, especially by the sharp drop in commodity prices (especially the price of oil, metals and agricultural products), reflecting the decline in global demand caused by global financial HIPC dynamics slowed down significantly, especially in the Eurozone from June to October. Price levels measured by HIPC for V4 countries in that period (accession to the European Union on May 1, 2004) were significantly faster than the reference rate of inflation for developed countries in that period. The lowest inflation rates for the post-communist transition V4 for this period, comparable to the EU and Eurozone average, are shown only for the Czech Republic. The trend of falling inflation and the consequent maintenance of inflation is also influenced by the monetary policy aimed at achieving and maintaining price stability in the medium term. The only V4 country that did not meet the target during the reporting period, even with the convergence criteria for price stability, was Hungary. It shows the biggest difference in average inflation in a period of 12 months compared to the average measured in the European Union and the Eurozone. When evaluating sustainability criteria, Slovakia can be particularly highlighted. In the reference period of 2012, the region had the second highest inflation rate among the V4 countries after Hungary, significantly above the average above the average above the average of the Eurozone and above the EU average. shows that, despite all the adverse developments of recent years, achieving a smooth functioning of currency unions is important to achieve some degree of true convergence. It is usually expressed as GDP per capita in terms of purchasing power, productivity and comparative price levels. In this regard, we can say that the criterion of nominal convergence reveals another question - to what extent the behavior of these countries is acceptable after the adoption of the currency union. The Maastricht criteria for joining the euro area were originally developed for countries with similar levels of economic development. This fact is a direct continuation of the Stability and Growth Pact of the EU Treaty (1997) and subsequent reforms in 2005 and 2011 (i.e. the Six Pack).

241The Eurozone will be subject to stricter regime standards of tax savings and imposed Eurozone laws in countries that violate structurally disciplined Eurozone laws. CEPR/Eighth Annual Conference: East and West Expansion of EMU. Available online:. Baker's version of economics. ISBN ECB Convergence Report [online]. Frankfurt am Main: European Central Bank, p. You can see [CIT] on the Internet: <>. ISSN ECB Convergence Report [online]. Frankfurt am Main: ECB, p. You can see [CIT] on the Internet: <>. ISSN ECB Convergence Report, May [online]. Frankfurt am Main: ECB, p. [quote].Nominal and real convergence of the alternative exchange system in the arrangement of .kalski, P. and transition: impact on the addition of EMU. Network research and analysis of the Center for Social and Economic Research (CAS) [Online]. 2003, Issue 270 [cited]. It may be available on the Internet:

242ISBN NBS Annual Report [Online].Bratislava: NBS, p.Available on the Internet:

243Practical application of business architecture, a study of metal machines for small and medium-sized companies in Mexico Alicia G. Valdez Menchac, (C. A Dr.) Carlos Vega Lebrun, Elías Olivares Benitez Juan C.Prerez Garcia-upp orlando Arzola Garza Olga M. PreciadoMartinez Sergio R Castaneda Alvarado Universidad Autonoma de Coahuila, Mexico abstract SMEs play an important role in the global economy.According to statistics, the SME survival rates are low and face serious problems such as financing difficulties, poor management ability and poor market information, new technologies and methods of organization of work and limited information about the approach to financing innovations and research.These companies have the opportunity to integrate their key ICT processes;The Enterprise Architecture Methodology can provide them with an integration model supported by strategic planning.It is integrated with partial architectures such as business, application and technological;Each floor-architecture has different components from each other.The architecture is designed on the basis of a Case Study Data, which identified strategic changes that support access, assessment of changes to change and a plan of changes to adopt access in its processes.This document is a practical application of architecture, the result of a two -year survey in a medium -sized company, which culminated in design and implementation in the study case.Keywords: company architecture, small and medium -sized companies, metal machinery industry Introduction: Mexican processing industry has great growth potential, especially in the northern region, where the car industry cluster is concentrated in large companies such as General Motors and Chrysler.SMEs (MSP) are strategic links in the supply chain that provide products and services to larger companies.Company architecture methods have been used to apply new ways to organize work.The architecture of the company (EA) approach is designed to provide companies to the framework for using information in business processes in a way that supports a business strategy, providing strategic reconciliation between business strategy and information and communication technology (ICT).Some frames are created to give guidelines or methods to install EA, namely: Zachman's frame.Architectural framework of the Ministry of Defense (Adding).233

244Open Framework for the Group Architecture (TAMF) .Zachman's frame was founded by Jhon Zachman in the early 1960s at the International Business Machine (IBM) company.Has developed a framework for defining the information system. Completing the line of perspective or view of the perspective, the viewing angle is: scope, business model, system model, technological model, detailed displays and business performance: data, function, network, people, time and motivation.1 shows Zachman's frame and its elements. Even Celd contains a set of elements.These elements represent the specific structure of architecture and detailed charts or documents.For example, in columns with goals and functions or processes of range, cells have a list of processes of Ylimaki and Halttunenn.Both columns and rows are important because the columns and rows are a summary of the company, and each Celd should contain an original graphic model from the perspective of analysis. Figure 1. Zachman Framework Extended, Source: Zachman Framework has laid the foundation for descendants of descendants.In 1994, the US Ministry of Defense created its own framework, called the framework of the technical structure for information management (Tafim).The Association then formulated the standard TAf.togafa based on the development of architecture development (ADM), and 9 Whit 9 phases in Figure 2 are: preliminary analysis, vision of architecture, corporate architecture, information system architecture, technical architecture, capabilities and solutions, plans, plansmigration, implementation of management and changes in architecture and change in architecture management. All these components of this this generate shipping products in the form of charts, flows, structures, definitions and other work parts.234

245Figure 2 of the TOGAF phase, source each frame has a common factor. Through ICT, the search of the company has improved productivity and competitiveness. As the complexity of the company increases, so does the demand for data processing. In this case, it is based on TOGAF and Zachman-Framework for building architecture design schemes. Enterprise Architect 36 and Editor Protégéntology Editor and other software design tools are used to manage data in architecture design. European studies have shown that EA promotes company transformation. Orange, Gutierrez and Lopez mentioned that the company must continue to develop and redefine business processes in order to achieve a business structure (BA), which is the basis of later architecture. Along with these buildings, some architectures are built, first of all, business architecture.是 definition of business, record of organization structure, identification and definition of business functions and processes that depend on strategic planning and their domains. organizational structure, situational analysis, customers, markets, products, and long-term and short-term strategies. The research company is a secondary company that provides raw materials for major steel companies in northeastern Mexico. It was founded in 1982 to meet the needs of computer CNC machines (CNC). Choices, Bolts, etc.) I 36 Enterprise Architect is a trademark of SPARX Systems Corporation 37 Protégé Ontology Editor.

246Varios parts of mechanical equipment and prefabricated works.The company has 65 employees.Figure 3 and tables and display data for ba and some of its elements.Diagram Distribution of Basic Processes/Areas 3 BA Tables I. Process elements are organized according to the following organizational areas process1 Process2 Process2 Process3 Delivery Delivery Human Finance Staff Administration I IT Identifying Information Technology Company Management Company that supports business process quality control during production, please meetproduction specification of the level of sales and managerial needs for customer training.Marketing Development of Product Business Area Testing, especially in the Production Area Development of Entrepreneurial Training Programs Testing and Inspection Ultrasound Method or Industrial Inspection Constant Communication with Customers to Determine NEEDS AND PRODUCATIONS PRODUCTION PRODUCTION CYCLE CUTTING, TARGUATION, MACHINE PROCESSING AND DEFINITION CLEAN PLACE AND DOCUMENTIn items or series and taking corrective operations by management of the production process, periodic moderation of the equipment of the equipment are listed in the table and, organized by the areas of the company, describing the fundamental process, all for the purpose of achieving the goals of the company.The company structure has 4 levels, which correspond to the highest positions of the main executive director and sales manager, manager of manufacturing operations, customers, chief manager of financial and human resources and other levels with the director of operations and the area of the list.Competing in the regional market of Mexico and possessing local quality certificates, the strategy is to produce high quality products that meet the market needs.236

247Application architecture Application architecture includes the software products that the company must support in the process; the goals, principles and functions that govern the architecture are shown in Table II. Table II Objectives, Principles and Capabilities AA, Application Name Description Architecture Objectives Define the best type of application to define the best application system to manage data and support business processes Find a package solution that meets the needs of SMBs for the entire enterprise Software and hardware provide technical support Minimize application packages, customization will improve the ability to ensure continuous maintenance and maximize value by adopting package solutions. Domain analysis, design, programming and implementation of IS Domain search package solutions for SMB domains Tailored to needs, providing technical support for software and hardware. AA's goal is to define the best type of application for data management and business process support with the least amount of package applications, AA's management competence is the analysis, design, programming and implementation of information systems, looking for package solutions suitable for the needs of small and medium enterprises and providing technical support for software and hardware across the enterprise. Table III shows some current applications. In this case, the application is connected to the processes that support the company. Table 3. Value Description of AA Domain Name Instance Executed Inventory Management Role Information Input and Output Warehouse System Company General Store Manager Quality Spreadsheet Record Finished Product Quality Quality Customer IS Management Customer Portfolio Sales Executive Sales application domains are updated by item output business process for catalog registration items, inventory of goods and raw materials. Finished product data processing Updating Customer management Customer portfolio based on production planning and production specifications Electronic product billing Technical architecture Technical architecture Technical architecture (TA) represents the computer equipment that supports the company's operational applications. The objectives, principles and possibilities of TA are shown in Table IV. 237

248TA: Technical Architecture Target Capability Principle Table IV TA Name Basis Description Supporting Technical Principles Integration of Technical Infrastructure Minimum Diversity of Technical Products Communication and Network Services Security Services and Technical Support Software Management Services Hardware Platform Service Integration and Implementation Services Monitoring Services The technology infrastructure will be consolidated with minimal diversity across the company to better maintain the ability to purchase, install, and configure networking and communications for equipment. Ability to find and correct errors in computer equipment Ability to manage all software Ability to manage hardware platforms Ability to integrate data from different sources Ability to monitor processes Minimum variety of technical products is the main goal and minimum variety for maintenance purposes. These functions are complex as TAs manage communications, networks, provide technical support and services such as platform, integration and monitoring. Figure 4 shows the device. A company server, 9 computers in a local network and a shared printer provide printing services. The equipment supports the areas of quality, procurement, sales, production, design, finance, human resources and the CEO. Multiple applications can run on one device. Table V summarizes the results of integrating the architecture with the processes, applications, and technologies that support the applications. 238

249Server Shared Route Quality Inventory Production Human Finance Purchasing Sales Sales Design Figure 4 Computer Equipment Change Planning and Option Change Evaluation Two processes are not supported by application and technology, these processes are: training and shipping items in these processes. It includes equipment, personnel, planning, timing and other gaps for information systems identified through the application of methodological organizational restructuring, long-term strategy, investment in ICT competitiveness and the addition of new domestic and international market growth. Reclassified roles, functions and policy definitions. Engage an open line of credit to finance program expansion and the purchase of equipment and machinery. In this branch of the industry, competition is fierce, in order to achieve a better position in the market, it is necessary to identify and select new potential customers, increase advertising in all media, expand sales channels and monitor customer service. Promote a total quality culture throughout the company. The change program is long-term and includes management activities focused on identified deficiencies and compliance and implementation of information systems and technology. 239

250Table V integration domain results process 1 Process 2 Procedure 4 Procedure The quality control for inbound materials, components and consumables meet the production plan, especially the production area, labeling, machine processing and shaping of fields andProfile, in order to meet the needs of customers using ultrasonic inspection, testing processes and management Project or series and use of corrective action - periodic calibration of Internet access to the spreadsheet connected to LAN and Internetrequire changes.The application of this approach has had success in the middle market as it led to a number of changes within the company for the integration of the process increasing productivity and competitiveness.Reference: Bruls, W., M. Steenbergen, R. Foorthius, R. Bos and S. Brinkkemper, "Domain Architecture as a tool for optimizing business architecture 27, No.27 (2010): Group, The Open."Open Group." Lange, M., J. Mendling and J. Recker."Realization of business architecture advantages: Modeling model." In ECIS 2012, in the release of AIS Electronic Library.Barcelona, Spain: ECIS 2012 Proceding, Orants, S., A. Gutiérrez and M López."Arquitecturas Empresariales: Gestión de Process de Negocios vs.Arquitecturas orientadas al servicio relational ?.. "In, Tecnura 13, 240

251(2009): Electronic Pouts, J. "Social Level of Architecture of the Government Company."[English] .COVIR EXPRESS AND FORMALIZED INFORMATION SYSTEM Architecture. "[English] .IBM Systems Journal 31, No. 3 (1992): Theopengroup."Overview of management of thisf v9.1 -m1. "The United States: Open Group, Ylimaki, T. and v. Haltunen. (2006): Zachman, J."Framework for the Information System Architecture. "IBM Systems Journal 26, No.3 (1987):

252Economic growth and prosperity in severe conditions in the early 21st century 38 Vladimir Gonda, professor, doctoral. Daria Rozborilova, Dr., Associate Professor. The impact of recovery from the influence of the global financial and economic crisis in a relatively short time is becoming increasingly pessimistic.requires collaboration with scientists from different disciplines to find a solution.It should also be cooperated with theorists and Economic Policy Theorists, especially in their positioning and effective use of real resources. On the basis of identification of questions related to the importance of long -term redefinition of economic growth and underestimation of wealth and comparison of economic growth and wealth index (topic areas that areWe are interested in EU countries), prove their attitudes to emergency, clarify their mutual addiction and determine the main determined factors that can play an active role in ensuring sustainable economic growth and improve the level of prosperity in current severe conditions.: economic growth, prosperity, globalization, indicators, financial and economic crisis: in the past and today, scientists from different disciplines have raised the importance of human activities. With regard to the limited space in this article, the topic of our interested will be the perception of economic activities.Some economic activity truly reasonable? Assuming that some economic activities are inappropriate, except for the motivation of the profit and personal interests of some people.What is the basis? If there is such an economic activity, is it just a special case and is not worthy of attention or is it the extent of economic activities that cannot be neglected? Is not the current global financial and economic crisis of greed of all kinds of personal profit? The seriousness of the problem is more prominent, because this is not a specific case of several countries and regions, but a global question. The other fact that should be taken into account is the possibility of pessimistic expectations for the possibility of overcoming the consequences of a global financial and economic crisis in a relatively short period.would find solutions, but it also requires cooperation between theorists and the Economic Policy Donors.38 This paper was developed in the Vega No.1/0174/11 project formed the knowledge economy in the context of the European new economic strategy

253Changing perceptions of the possibility or necessity of economic growth: In economic theory, economic growth is defined as an increase in output or income per capita over time. Authors who each deal with economic growth primarily focus on the factors that influence economic growth and its speed, that is, on determining the share of individual factors in increasing production. Irrationality of thinking led to the formation of a wide range of theories and models of economic growth. The most famous are neoclassical, Keynesian, endogenous (new) or institutional theories and models of economic growth. Paul H. Douglas (39), Robert M. Lucas and Walter W. Rostow are relevant to the given topic and their contributions are generally accepted, but a detailed analysis of their work and perception of the factors that determine economic growth is not our concern.40 Aiming at long-term priorities of economic growth, the aspect aimed at achieving the highest rate of economic growth, confusing resources with purpose leads to People forgetting that the sense of activity in human society will satisfy their needs to ensure the meeting of happiness and joy with life. Of course, if it is intended for the largest part of society. During the Second World War and the formation of two different socio-economic systems After that, efforts surfaced to demonstrate the benefits of the system. so that countries can hold each other to a high level so that economic growth is ensured, emphasizing the need to form a welfare state It seemed that economic growth should be a condition for the formation of a welfare state Paradoxically, broad economic growth together with increased government involvement in the economy is reflected in large increases in GDP41, government spending, increased deficits and national debt have not led to increased prosperity, but they have led to increased prosperity, while simultaneously increasing the population at or near the poverty line, in a national, regional and global context, to a disproportionately inefficient singling out the minority population for excessive consumption in the 1960s. Later, the Club of Rome pointed out the indivisibility of the secular orientation to high rates of economic growth42, which through its report drew attention to the possible consequences of global human problems. In 1972, in conjunction with Title 39 work, American economist Paul H. Douglas collaborated with mathematician Charles Cobb to test his production function on specific statistical material. They based their data on several years and analyzed the quantities of production involved and the factors of production involved The relationship between size (i.e. labor and capital) The methods of forty authors are included in sources that state these theories and brief characteristics of economic growth models are included in textbooks in economics, macroeconomics or in the history of economic theory In textbooks, for example: lisý course, J. et al: Ekonómia. Bratislava: Iura Edition, Holman, R.: Dĕ Jiny Ekonomický Myšlení, Praha: C. H. Beck , III, Lisý, J. et al.: Ekonomický Rasta Ekonomický Cyklus. Bratislava: Iura Edition, Lisý, J. et al.: Dejiny Ekonomický chteórií. Bratislava: IURA Edition Compared to the share of B/GDP in the 1960s, 1985 and 1990, this share increases significantly until 1985, and then declines in most countries. To confirm this statement, the case of some EU countries can be cited: Germany (32.5; 47.2; 45.2), France (34.6; 52.4; 49.8), Denmark (24.8 ; 59.5; 58.3; 58.3; 58.3; 58.3). ; 58.3), Ireland (28.0; 54.6; 42.4), the Netherlands (33.7; 60.2; 54.1), Sweden (31.1; 64.5; 59.1). In Greece, on the other hand, a steady increase was recorded (17.4; 43.2; 52.5). In: McNutt, p. : The economics of public choice. Cheltenham: Edward Elgar, 1996, no. In 1968, the Association of Practical Theory and Experts, later known as the Club of Rome, was founded to identify the human causes, connections and consequences of global problems. 243

254The boundaries of growth were published.43 The author seeks answers if there is a limit of economic growth. They believe that if the economic growth rate is exponentially increasing, the growth limit will be reached a year ago. Naturally, a request to change to zero or later is related to the Roman club.After in the second report of the Roman club, some pointed out that the problem is not growth itself, but cancer, and unobtrusive economic growth must change into organic growth is the growth of the system that interconnect and depend on each other.We are on the requirements of long -term sustainable economic growth and properly adhere to the requirements of environmental limitations or intelligent growth (based on knowledge and innovations), sustainable growth (support more effective resources, competitiveness) or growth growth (based on securing complete employment and social and territorial cohesion).The Economic Economic Forums 44 shows the demands of sustainable global economic growth, global and balanced economic growth or green growth. Consolently, we quoted two quotes in a given report.These quotes recorded the following requirements: we can start to get rid of economic growth and low carbon.The development of environmental awareness is a myth of competition goals.Model growth in improvement of resources and limitations of climate change has also brought many improved revenues, including faster employment options, healthier population groups and more extensive energy supply and global economic growth (p. 3).He started growing in 2008.At the G20 Summit in Pittsburgh, the leaders began a strong, sustainable and balanced growth frame of there. In the G20 meeting held in South Korea in 2009, the frame was mentioned again.In this framework, the leader will be advantage of the priority of green growth globally.In China, the job of 20 or B20 is invited to establish formal imports of leaders.In 2010, the B20 Working Group IX issued a wide range of reports, creating green employment options.The report made various proposals on the more intelligent methods of green investment. (Page 5), no matter what traits we assign economic growth, we will not change their views on economic growth as a purpose of social activities.National Prosperity and Personal Prosperity. Do any explanation of the experience of well -being and life indicators clearly define prosperity? Do we collaborate with stricter and broader definitions of prosperity? Can we think of different forms of prosperity? From the perspective of scientists in the past and current scientists, which provides the country's prosperityThat these countries can help achieve greater prosperity? What are the factors dominant? From the moment the realization of the benefits, which indicators provided us with information about personal and government behavior? Is the strict direction of national benefits reasonable or are you currently attaching the importance of recognizing the personal prosperity of society?43 Meadows, D, Meadows D., Zahn, E., Milling, P. (1972). The Roman Club in New York.savez Green Growth Action: Report on Progress for the First Year of Catalitic Private Investments.pp

255There is no generally accepted definition of wealth. Wealth is sometimes interpreted as a synonymous word (Jackson, 2009), which is wealth, happiness, success, wood, comfort, health, luxury, luck, happiness or happiness and successful social status; Seligman, 2002; Legatum Institute, 2012 In the year), sometimes the unity of two equal parts of material wealth and well (quality of life, subjective and well-being).45 In terms of wealth, there are the following problems: the exact definition of wealth, the quantitative problem of wealth, the concentration of wealth of the minority elite and change in the structure of wealth, wealth of wealth, wealth, wealth from wealth and confuse wealth and good - because it is good, confuse personal and social good. Further problems are related to the motivation for individuals and families to create and accumulate wealth. Motivational recognition is a change in behavior. The new knowledge of wealth and the new method of treatment of wealth are reflected in the integrity of material wealth and intellectual wealth, the tendency of true wealth of virtual wealth, the integrity of wealth and happiness. A serious problem is the change of wealth in order to bring good and change personal and social welfare. However, wealth and well - the former are not synonymous. The outstanding economist Arthur Cecil Port wrote two related works. This is welfare of the year 1919 and labor economics of the welfare of the year. In these works, Pigou pointed out the difference between efforts to maximize well-being. He refused to follow wealth and personal interests. In his opinion, the enriching growth of material wealth does not necessarily mean the growth of happiness. He pointed out that economic theory should provide a qualitative assessment of wealth in different forms of wealth based on the ability of wealth. Perigu himself can be considered economic health with non-economic benefits, it can be represented by currency. Maximization of well-being depends on the distribution of production factors between different uses, the stability of product creation, the number of income creation and income, the higher the income, the more stable the distribution of income. Big guarantee. According to him, the maximization of personal benefits does not necessarily mean the maximization of social welfare. In this case, if the maximization of personal benefits conflicts with the maximization of social benefits, or if the use of scarce resources for production will not bring welfare growth, it will also lead to uneven other economists are also concerned about this topic. It is necessary to mention Alfred Marshall, Vilfred Pareto, Nicolas Kaldor, James Mead, John Hicks, who are called Ambram Bergson. American economist Ambram Bergson In some aspects of his 1938 book A restauglant economics of social welfare, the exact functions of social welfare through interpersonal comparison effectiveness and value judgment and pure subjective judgment. No one else will get a worse status (Bergson, 1938). Prosperity is usually observed or stated in different degrees of prosperity. Perhaps the most global, sharpest, individual, economic or human and intelligent prosperity means hope for a world of security and peace; This means that 45-year-old Nadi Napoleon Hill claims that money and material products are in their minds and minds. Freedom is important, but at the same time there are more important things that preserve the family, friendly relationship and spiritual value.46 Pigou, A. C. C. Economy of well-being in: Dome, T.: Theory of the history of economics.

256Future generations. Prosperity means removing hunger and homelessness, stopping poverty and unrighteousness. Several new indicators have been included in the early 21st century.From our perspective, these indicators are needed, not only to attract attention, but also because they have a broader relationship and consider them more when solving their current problems.Complicated views. One of the most important indicators of national prosperity is undoubtedly a prosperity index or the legatum index of the prosperity (LPI) that processed the Legatum Institute.47 Report 48 points out that the aim of the Institute is to assist in discussing and encouraging scientists, politicians, public and media to adopt all the methodsWealth, which means revenue of wealth (material wealth) and happiness (life satisfaction, subjective happiness) two organic parts., personal freedom and social capital, each sub -index reflects a certain aspect of good good. The subdivisions obtained by checking all aspects of wealth are how to contribute to a certain area of revenue and greater well. More than $ 20,000/person) The importance of material wealth is reduced.lpi.It represents more and more countries. From the number of original 104 countries, the number of countries increased to 110 countries, and in 2012 to 142 countries, 96% lived in the world, and 99% of the world GDP created.Index Happy Planet 49It is an indicator for determining the attitudes of happiness or satisfaction with your own life, expectations and environmental impacts.They are necessary to maintain life standards that have reached their countries. The ciliars set for developed countries 2050. The average value of the planet of happiness 89 is applied 87, maintaining an ecological trace of 1.7 GHA/1 person achieved.For developing countries, these goals are 20 years later. It is a positive side to work hard to ensure the same conditions, allowing them to live longevity, happiness and meaningful life.It is also a comprehensive index of longevity and healthy life, education and in the head for the average of the human development index that reflects human development.GDP.TABLICA 1 shows that EU countries usually create conditions for rise in wealth based on the order of EU countries. At the same time, the national order in each index under -ite allows you to match LPI to specify where the country is successful compared to other countries, otherwise it isunsuccessful.Among the EU countries, the Nordic countries and the Netherlands created the best growth of wealth.The conditions are Romania, Bulgaria, Greece and Lithuania and Latvia. The EU countries are evaluated, this is also based on two other indexes.We have found that the most successful country is Sweden and the United Kingdom, and the ranking of the Happy Planet index is 25 countries.This means that they are in the ranking position.This is 50 or more, not the Legatum Institute is an independent organization that is not a contracting party that covers ideological and policies and policies that support the free and prosperous society. The perpetration of the prosperity Legatum Legatum report on the prosperity Dutch sociologist R. Veenhoven combines life satisfaction with the expected lifecentury in the year of happy life.Ecologist M. Wackernagel and W. Rees process the third organic element of the Happy Planet Index Index. The value of the Index = 100 indicates great life satisfaction, high life expectancy and low ecological prints.1.8 GHA/1 Person. Congratulations were rated from 0 to 10. The higher the result, the greater the satisfaction of life.InDex of the planet of happiness is included in 2006;The author belongs to London New Economic Foundation, an independent research center, aiming to focus on the real economic well and people who can maintain longevity, happiness and life.246

257LPI Economics ENT "EMF October, Tbilisi, Georgian Proceedings, Vol.1 Most of the EU countries are generally very strict about natural resources, the amount of natural resources they consume is much higher than their share of their natural resources. This is particularly effective for Luxembourg, Denmark and Belgium. On the other hand, the most favorable situation is the request of Malta and Romania for natural resources. .INDEX State Table 1 INDICATOR PROSPERITY INDEX MEGUERT INDEX HIPLE PLANETARY INDEX 2012 HDI 2012, France, Germany, Netherlands, Netherlands and United States, Britain, Denmark, Sweden, Sweden, Austria, Portugal, Greece Slovecesra la Divia , Hungary, woly, laja , Hungary

258BND / per equity 2012 GDP per capita in PPS 2012% MDP 2011. Eurasian Multidisciplinary Forum, EMF October, Full Estonia Malta Cyprus Bulgaria Romania Sources: An inquiry into Global Wealth and Wellbeing.Legatum Prosperity Index TM 2012. Institute Legatum.Index of the HAPPY PLANET: A GLOBAL SUSTAINABLE WELL INDEX.NEW ECONOMICS FOUNDATION, WELLBEING B) Expected lifespan, c) ecological print.Human Development Report of Human Development Index, Statistical Table 2 EU GDP (%),% of Pops in Material Heavy Position France, Germany, Italy, Belgium, Netherlands, Luxembourg, United StatesKingdom, Denmark, Ireland, Finland, Sweden, Austria, Spain, Slovenia, Czech Republic, Slovakia, Poland, Hungary, Lithuania, Lithuania, Estonia, Malta, Cyprus, Bulgaria, Romania, Croatia).World Bank, Human Development 248

259Report 2013 Report, PP Real Volume of GDP Growth, 2013 European Population, 2013 GDP by PPP Population, 2013, MDP Material Robbery of People. The most favorable functions of those countries, Great Britain and Austria, are Bulgaria, Romania, Croatia, Latvia, Lithuania, Lithuania, Hungary, Hungary and Poland. GNI/population of the population or GDP/population of the population/population as a positive percentage of economic growth. For example, we can state that Denmark, Belgium and Luxembourg have higher demands for natural resources, which is also reflected in the Happy Planet Index. Discussion in a specific area The discussions refer to four areas: interdependence and conditions of economic growth and prosperity, the need for a new understanding of prosperity, and the possibility of a more or less accurate description of prosperity with a series of indicators. Responsibility requires the application of multidisciplinary and multidimensional approaches to present the status of individual countries in the global environment. Whether economic growth is necessary for prosperity, or against prosperity, is a subject of general debate, the fact that economic prosperity is accepted by economic growth, which leads to the fact that the problem is mostly solved by economic growth. However, there is also the view that achieving or maintaining prosperity does not require economic growth, because there are many problems, and because there are many problems, we can only thank economic growth. The duration of development requires the idea that the state of prosperity is the idea of ​​growth. Because it is also dangerous due to the persistence of the myth of economic growth when economic growth is perceived as progress, and thus the government is designed to restore and maintain economic growth (Kingsley, 1997, Jackson, 2009). The World Economic Forum in Davos (2009)50 stated that the economic crisis showed the need to address the very nature of economic growth because it is economically and ecologically impossible. The topic of conversation is that here, too, we are talking about observing prosperity. Discussions refer to questions about the overestimation of economic prosperity, that is, not entirely about the importance of the need for a broader understanding of prosperity. In terms of prosperity, a lively discussion also refers to the applicability or inappropriateness of using individual indicators of well-being. On the basis of one indicator, it is not possible to specify or map the individual countries for which a comparison is attempted. Although they relate to the treatment of individual indicators, they all have a certain informational value. , which must appeal to the interest of economic policy holders in analyzing the reasons for these differences. Also find solutions and appropriate corrective actions for negative developments. Provoking the debate is the willingness to embrace the multidisciplinary and multidimensional approaches that are needed to capture the true state of not only the 50, Happy Planet Index: 2012 Report Global Index of Sustainable Well-Being. new economic base

260Nationally, regional or globally.It is unacceptable to evaluate the order of individual countries without taking into account their details.Multidisciplinary and multidimensional approaches open up space to create new indicators that will enable the development of more complex ideas for understanding the situation in different countries from the perspective of creating conditions for the growth of wealth.The generalization of theoretical and empirical cognitions from different scientific disciplines can be identified by the nature of the problem and their possible solutions.Conclusion: The global financial and economic crisis will only intensify the discussion of economic growth and prosperity measurement of economic growth and prosperity, seeking indicators that best reflect the actual situation in every country shows that the consequences of global financial and economic crisis are not evenly distributed to all countries or all problems.In these difficult situations, it is necessary to re -evaluate the existing approaches, taking into account the decisions of the present generations, the identification of side effects and the cumulative effect of current decisions.Literature: Bergson, A. Reframing Certain Aspects of Welfare Economics Quarterly Journal of Economics, 1938, Vol.52, No.2, PP %23 Caminada, K., Goudward, K. and Van Vliet, O. The welfare state patterns of the European Union indicators: Is there convergence?Mpra.Papers of the Ministry of Economy.Leiden University.40-year review of the Roman Club reports and disagreements, 2012, p.1-21, Čaplánová, A. et al.Teória verejnej Voľby.Bratislava: Vydatevate Ekonóm, 2011, pp. Dome, T. History of Economic Theory.Critical Introduction Aldershot: Edward Elgar Publishing, 1994, pp. Grandville, O. Economic Growth: Unique approach Cambridge: Cambridge University Press, 2009, pp. Heinberg, R. End of Growth: Adjusting our new economic reality.Postcarbon Institute, Clair View Books, 2012, ISBN Hill, N. (at al.) Bible of prosperity: The largest book ever written about the secrets of wealth and prosperity.Y .: Jeremy P. Tarcher /Ponguin, 2007, Hillman, A. L. Public Finance and Public Policy.The responsibilities and limitations of the Government, the second edition.Cambridge: Cambridge University Press, Hooler, P. (at Al1924, OECD Publishing.ECOLWKPL2012/1, HOLMAN, R. (et al.) Dějiny Economics MySlení.Powder: Nakladatelství C.H.BECK, Human Development Report an index of human development and its components.Statistical Tables, 1-20, Undp, N. Y. Jackson, T. Posperts without Growth: Economy for the final planet, London: MPG Books, London, N. York Earthscan, 2009, p.

261Kingsley, MJ Sustainable development: prosperity without growth. Rocky Mountain College, Colorado, Lisý, J. (etc.) Economics. Bratislava: Iura Edition, 2011, PPLISý, J. (etc.) Ekonomický Rastekonomický Cyklus. Bratislava: IURA Edition, 2011, PP McNutt, PA The Economics of Public Choice. Edward Elgar Cheltenham, 1996, p. 252 Selelman, M. Authentic Happiness: Using the New Positive Psychology to Realize Your Potential for Permanent Fulfillment, New York. Free Press, Happy Planet Index. Global Sustainable Well Index. New Economic Foundations, Prosperity Index 2012 Legatum. A study of global wealth and well-being. TM order in the table. Institute for Social Welfare Legatum. London, World Economic Forum. Global Agenda, Annual Report 2013, Davos-Klosters, Switzerland, Reference, 2013, p. World Economic Forum. Global Risks Report 2013, Davos, Switzerland. Reference, 2013, PP World Economic Forum. Coalition for Green Growth Action: A progress report on the first year of catalyzing private investment. Geneva, Switzerland, Ref., PP World Economic Forum. Production sites, global competition policy. Public policy as a growth catalyst, ref, p World Economic Forum. A series of seminars for CEOs of globally growing companies. Innovation, entrepreneurship and global growth. London, UK, 2013, p

262National Productivity in Southeast Asia of Chiang as, Ph.D.Cheng Kung National University, Taiwan Summary of the 1997 Financial Crisis, Southeast Asia surprised the world with its rapid recovery and continuous growth.This paper examines national productivity in ten Southeast Asia countries.High national productivity explains the economic stability of the region after the financial crisis.From the perspective of the productivity of labor and capital productivity, ten countries are divided into highly productive countries, low productivity, working intense countries and capital intense countries.With GDP per capita, another indicator that many economists use to represent the standard of living, the countries of Southeast Asia are grouped in four types: fast growing - medium -sized, quickly growing - low life, stable growing - high life and slow growing low standards.Sorting into appropriate groups helps in later deduction of its characteristics and degree of economic development.More importantly, weaknesses are determined for future improvements.Keywords: productivity, competitiveness, southeast Asia.Introduction: Southeast Asia is a region rich in natural resources.Half a billion people provide enough workforce for economic activity.Annually creates almost a trillion of dollars with a common gross domestic product (GDP).Ten countries of the Southeast Asia (Asia) countries (Asean): Brunej, Cambodia, Indonesia, Laos, Malaysia, Mijar, Filipin, Singapore, Thailand and Vietnam have close ties in politics, economy and culture.The Flying Geese (Cutler et al. 2003, Dowling and Cheang 2000, Ozawa 2003) explains that the region has experienced impressive economic development and the nineties.Despite the Asian financial crisis in 1997, the region has recovered and achieved high growth in a short period of time.This high growth rate continued even during global economic slowdown.The import and export of the region consists of more than 20% of GDP, which is more than the world average (World Bank Network).Since the ASEAAN free trade zone (AFTA) becomes reality, it is expected that the store in the region will be more vibrant than ever, which will undoubtedly encourage global trade and GDP growth.Therefore, it is worth examining the effect of the economic development of the region.There are many metrics that can be measured by the performance of the unit, and productivity is probably most commonly used.Generally, productivity measures the efficiency with which the input set is converted to a set of outputs.Lower productivity means that more inputs have to be consumed to produce a fixed amount of output.Thus, at the level of enterprise, a reduction in productivity means increasing the cost of production, which leads to a fall in the competitiveness of the company.Likewise, a decline in productivity at the national level leads to slowing economic growth, which leads to exacerbation of the economy.

263competitiveness of the country. Greater productivity leads to a higher standard of living, because only through more efficient production can we create more goods and services that we can share. There are many articles (Dewan and Kraemer 2000, Gomory 1995) on topics related to national productivity. However, a comprehensive discussion of national productivity in Southeast Asian countries from an economic perspective is lacking due to difficulties in data collection. This paper attempts to measure the national productivity of ten Southeast Asian countries. In the following sections, we first discuss methods for measuring national productivity. We then describe how data were collected to measure national productivity in ten Southeast Asian countries during 2015. In addition to examining the national productivity of Southeast Asian countries, the interrelationship is also discussed. At the end, some conclusions are drawn from the discussion. Measuring Productivity: Productivity is usually defined as the ratio of input to output over a period of time and is used to measure conversion efficiency. The content and size of inputs and outputs determine different types of productivity (Kurosawa 1991). Dimensionally, there is material productivity and value productivity, and output is measured in units or currencies. From a content point of view, there is individual factor productivity and total factor productivity (TFP), the former including each factor of production and the latter including the sum of the factors of production. Since the factors of production are usually divided into labor and capital, the most popular forms of productivity of a single factor are labor productivity (LP) and capital productivity (CP) (Craig and Harris 1973, Sumanth 1984). There are two ways to measure TFP. One is the econometric approach, in which output (or value added) is expressed as a function of inputs multiplied by an efficiency parameter. The second is the exponential approach, defining TFP as the ratio of total output to total input (Bitran and Chang 1984). Divide inputs into labor and capital to calculate LP and CP (Kendrick and Creamer 1965): value added TFP=, (1a) value added labor input capital input value added LP=, (1b) labor input CP= with value. (1c) Capital input Kao et al. (1995) follow this approach. In equation (1), the three components of value added, labor input and capital input are usually expressed in money, so they have a common basis for comparison and combination. This ratio represents the value of output produced per dollar of input. On the other hand, econometric methods do not require that all three components be applied in the same units. Interpretations are usually economic, such as the elasticity of output with respect to each input factor. Since the purpose of this article is to examine how much added value can be generated per dollar value invested, a different method is used. For a business unit, the added value is the net contribution of its input elements through the production process over a certain period of time. Labor input is expenditure related to employees, and capital input includes input of fixed capital and input of working capital. At the national level, value added can be seen as the net contribution generated by a country's economic activity. In this sense, gross domestic product, the value of final goods produced in the country, is an appropriate measure. As for labor input, the total wages of all 253 people

264I can represent him employees (TR) countries.Due to the availability of the data, the TR is calculated as a compensation fee in employee (AR) and the number of employees (not).Finally, capital input consists of foreign direct investment (FDI) and domestic direct investment (DDI).The sum of these two names are gross investment (GCF) and is used as input capital of the country.In short, national productivity (NP), national labor productivity (LP) and national capital productivity (CP) are calculated as: GDP NP =, (2A) TR GCF GDP LP =, (2B) TR GDP CP =. (2C) GCFWhen expressing in monetary terms, national productivity shows how much GDP is produced for each dollar input (combination of work and capital).Similarly, labor productivity and capital productivity shows how much GDP is produced for each dollar of work or capital.If the productivity of the work (or capital) is high, then the efficiency of work (or capital) of the country is high.However, it should be borne in mind that the productivity of some elements can give incorrect indicators.The level of productivity of labor (or capital) can be increased by increasing the amount of capital input (or work), in other words, productivity of capital (or work).Therefore, the interpretation of specific productivity of some factors must be accompanied by another.Simple mathematics shows that national productivity is half of the harmonic environment of work productivity, and capital productivity is: 1 2 NP = 1 LP 1 CP = 0.5 1 LP 1 CP. (3) The same shares of K and CP will increase the same shares of K, and NPAlso increase the shares of the data: from August 2001 to July 2004. Guocheng Research Group spent a three-year project related to the investment environment in the countries of Southeast Asia at the University of Bruneja with the financial support for the Republic of China.One of the goals of the project is to calculate national productivity of ten countries in Southeast Asia.The calculation of national productivity was collected from the publications of world organizations and government reports.Most of the data are available on public websites.The period of time was covered in 1999, 2000 to obtain a general overview of the national productivity of these countries and avoid incorrect results.Due to data fluctuations in some years, the three-year average is used to calculate the individual productivity indicator during a three-year period, instead of three productivity indicators for three separate years.Table 1 Displays GDP data, AR, TR and GCF for ten countries.The unit is USD.254

265Table 1. GDP, average reward (AR), total reward (TR) and gross investment (GCF) for Southeast Asian countries of US$10. Country BBP (10 6) AR TR (10 6) GCF (10 6) Malaysia (MY) * Indonesia (i) Philippines (P) * Singapore (S) Brunei (b) * Myanmar (MM) * Cambodia (C) * Thailand (T) Laos (L) *363 Vietnam (V) *Data not available and estimated from other sources. Most of the data is collected from publications or websites such as Asian Development Bank, ASEAN, EIU, World Bank and World Development Indicators Database. Vietnamese data for Vietnam, namely GDP, TR and GCF, are collected by scientists from HCMC, Vietnam University of Economics. Some figures are not available and must be estimated by professors at local universities. Productivity analysis: Applying the data from Table 1 to comparison (3), the labor productivity, capital productivity and national productivity of the ten Southeast Asian countries can be calculated, as shown in the last three columns of Table 2. Landen IS, the average CP is Figure 1 is expanded map of ten countries, with labor productivity on the horizontal axis and capital productivity on the vertical axis. The graph clearly shows that ten countries fall into two groups, one with high LP and the other with low LP. The first group includes Singapore, the Philippines, Malaysia, Brunei and Indonesia. Their LP sizes exceed 1.95 and are considered to work efficiently. Five other countries, Thailand, Laos, Cambodia, Myanmar and Vietnam, belong to the second group. Compared to the first group, they had an LP measurement of less than 1.45 and were intensively engaged in work. Interestingly, AR was highest in the five countries where labor was efficient (see Table 1). Since the GDP generated by these countries is high enough to compensate for the high percentages of rewards, their LP measures remain high. Thailand is an exception, although it has the fourth highest AR, it is a low LP country. Table 2. Population by GDP, national income (NI) by population (NI) and measures of productivity for ten Southeast Asian countries. National GDP P.C.NI PC Labor P. Capital P. National P. Malaysia (i) Indonesia (i) Philippines (P) Singapore (S) Brunei (b) Myanmar (MM) Cambodia (C) Thailand (C) Thailand (T ) Laos (L) Vietnam (V) ) Avg

266Suppose we determine the coordinates of the average LP level CP as the origin. Then the LP-CP plane can be divided into four quadrants, and the ten countries are divided into four clusters according to their quadrant. The first elephant is limited to three countries: Malaysia, Indonesia and the Philippines. if a country with this quadrant has both high LP and high CP, its NP is among the best among ten countries. The cluster is considered a high cluster. The other quadrant is low LP and high CP areas. This quadrant has two countries, Myanmar and Cambodia. High CP indicators show that they have capital efficiency, but they use relatively more labor to create GDP, which is proven in their low LP indicators. Therefore, they are terrestrial countries, and this cluster can also be called an intensive cluster. CP MM II I MY NP 6 4 V C L T III IV I P B S TC 1.2 MY B S V LP Figure 1. Productive forces of Southeast Asia Ten Kings scattered point map. The third quadrant is a low -LP and low CP area. There are three countries in this quadrant, Thailand, Laos and Vietnam. The future that both LP and CP are low, the NP measures of these three countries are the lowest of the ten countries. This cluster is considered a low productivity cluster. The fourth elephant is limited to high LP and low CP. There are two countries, including Singapore and Brunei. Contrary to the second quadrant, the country in this quadrant belongs to capital-intensive countries, because compared to labor, they use relatively large amounts of capital to play a role in GDP. Therefore, this cluster can be called a capital cluster. Note that in this example, the national productivity of capital-intensive countries is higher than that of countries that are otherwise, which shows that capital is more efficient in creating GDP -a of labor. From formula (3) it can be seen that national productivity is half of labor productivity and the adjustment of the rate of capital production. This relationship is difficult to express in the LP-CP plane in Figure 1. To simplify the expressions, we use a straight line passing through the origin (0, 0) and the points (1.6885,). This point is the point of intersection of LP and the average value CP of the average value, which represents the NP axis. The NP axis shows the order and relative scale of the NP measures in ten countries. The axis is used as a background. Any 256

267According to the NP measurement, the land is projected on this line. The ten -count -shaped NP is the top of the Earth in Figure 1, which shows the top of the Earth in high productivity cluster.Cluster in intensive work lower than the average level. In the course, a low -cluster land is in the rear position of the NP axis. As mentioned in the previous section, productivity is a value generated by GDP generated by every US dollar. What is greater value,The greater efficiency of labor and capital transformation in GDP. In this sense, the countries with high NPs are more competitive than those with lower NPs. The position of 10 countries in Figure 1 NP, it is divided into 6 groups.Malesia is the only country inThe first group with the highest NP, followed by Indonesia and Philippines in the second group. The grounds in these two groups are relatively fast. Then there is a third group from Singapore and Bruneje.The situation and they are constantly growing. The fourth group consists of Mjanmar, Cambodia and Thailand. In the course, the fifth group from Laos and the sixth group from Vietnam. The growth of growth in the last three groups is relatively slow..BDP is the value of the final product produced by the country. When the population obtained the population, it can be used to compare life standards of different periods or between different countries.(represented by the highest NP indicator), the standard of living is busy third (expressed on the third GDP inhabitants per capita) .NP indicators in Indonesia and Philippines took second place, but their life standards took the fifth and sixthplace.singapur and Bruneji belong to the third group of NNP measures;However, their life standards are the best, much better than other countries, and Singapore is considered to be developed land. The Thriland of Thailand, NP indicators of the remaining five countries are small and GDP per capita is lower.NP will not improve in the future, will be threatened by the fourth standard of living (GDP fourth by headquarters). Invitement: Economic Development of Southeast Asia is now and will continue to maintain fast development.countries;on the other hand, weakens the relative competitiveness of other countries.When the high productivity of national productivity, economic growth is fast and competitive, this article proposes a method of calculating national productivity to measure the effect of economic development.The productivity of the work and productivity of capital, the countries of Southeast Asia are divided into high productivity, intense labor, capital and low productivity. The brown of these ten countries, Malaysia, Indonesia and Philippines are high productivity;Mjanmar and Cambodia are countries that are otherwise;Singapore and Bruneji are capital countries; according to the NP index and GDP inhabitants, ten Southeast Asia countries can be divided into four groups. The last category is a group of appropriate living standards and rapid development.with low life standards, but by fast development. There are two countries in the group, Indonesia and Filipini. The need for a group of high living standards and stable growth. This group is characterized by Singapore and Brunej.

268Cambodia, Thailand, Laos and Vietnam belong to the fourth slow-growing Pass group. The discussion in this article focuses on the calculation of productivity. A subsequent and more important question is how to improve it to ensure continued economic growth. . : Putnam, Cohen, Andrew and J.L. Granatstein, In Trudeau's Shadow: The Life and Legacy of Pierre Elliott Trudeau: Torrento (Toronto): Random, Meidenbauer, Jörg, ed. Onkings and Invincions: From prehistory to modern times to modern times. Completed by Carol Gino. New York: Harper, Rowling, J.K. (ASEAN) Website: Bitran, G.R.en L. Chang. Measuring productivity at the company level. Interface 14, no. 3: 29-40, Craig, C.E. and R.C. Harris. American Journal of Asian Economics 14:35-50, Dewan, S. and K.L. Kramer. Information technology and productivity: Evidence from country-level data. Asia: A new test in Asian economics. Chen, T.Y. Wang and S. Kuo. Productivity Improvement: Efficiency Methods and Efficiency Points. New York: National Industry Conference Board, Kurosawa, K. Productivity Measurement and Management at the Enterprise Level: The Japanese Experience. , Sumanth, D.J. Production engineering and management. :258

269Marketing Skills as a Factor Influencing Supply Chain Application Innovation in Mango District, Meru County, Kenya, University of Kenya Abstract Using Descriptive Research Design. The study population included mango pellets as well as mango traders and exporters in Meru district. Meru district was chosen for its good climatic conditions which make it suitable for mango production. This research used a probabilistic testing method to select respondents for the study. Out of 13,442 farmers, traders and exporters, 447 farmers, 12 traders and 2 exporters were randomly selected for interview. The secondary data used in the research were collected in the facilities of the Ministry of Agriculture, while the primary data were collected from respondents using a structured questionnaire, with open and closed questions. Both qualitative and quantitative data are used in the analysis. Quantitative data obtained from the field are analyzed with the help of descriptive and inferential techniques. The descriptive techniques used were resources and frequency, while the inference techniques used were regression and correlation to determine the relationship between the variables in the study and the conclusions drawn. Presents findings using frequency tables and graphs. Research shows that most traders/exporters are trained in marketing. They have reward knowledge, product knowledge and promotion knowledge, and most use innovation, unlike those who develop marketing skills. This would explain why 39% of the products were missing. For traders/exporters, given the value of chikwadraat p=, a huge chikwadraat relationship is established. The research concludes that marketing skills influence buying and selling. And if the members of the value chain have excellent marketing skills, then nothing will be lost as they apply relevant technology and add value to the product and meet customer needs. The study suggests that there is a need for in-depth training of stakeholders on value chain and market skills, either through NGOs or the private sector. Incubation programs for companies also need to be provided and training programs need to be revised to meet marketing skills. Keywords: value chain, marketing skills, agriculture, mango, adoption, innovation Introduction The agricultural sector in Kenya continues to face major challenges affecting the value chain, although the government has devised a strategy to breathe new life into agriculture; mainly due to poor productivity, poor land use, lack of market and added value. The challenge is exacerbated by the unfavorable institutional framework in which the sector is currently governed (Moturi et al., 2010). To streamline the industry's challenges, the government wants to promote innovation, commercialization and modern agriculture in the sector by adding value to agricultural and livestock products before they reach local and international markets. This is achieved by transforming the key 259

270Institutions in the sector promote growth, increase productivity, implement land-use policies to make better use of high- and medium-potential land, develop more irrigated areas for crops and livestock in arid and semi-arid soils, and improve market access for smallholder farmers to better manage supply chains. chains (Rok, 2008). These interventions should facilitate the adoption of innovations in the mango value chain, driven by producers, agents, transporters, processors and traders as key players in the chain. Improved processes at all stages of the farm-to-consumer value chain will significantly facilitate efficient and effective operations, increasing profitability at the small-scale production level, while ensuring the delivery of quality and safe mango and mango products to Kenyan consumers at a lower cost. According to ROK (2009), value chain analysis can improve the innovation process by identifying the contribution of each player, thereby maximizing synergy and complementarity among players. According to Diederen et al. (2002), agriculture advances technologically because farmers apply innovations. The extent and speed with which farmers adopt existing innovations determine the impact of innovations on productivity growth. It is a common phenomenon that farmers, like any other type of entrepreneur, do not adopt innovations the moment they appear on the market. Despite its successes, the agricultural revolution is still dynamic and new systems of innovation are constantly needed (World Bank, 2006). Rapid adoption of innovations in developing countries is hampered by lack of credit, limited access to information, risk aversion, insufficient incentives associated with land lease arrangements, lack of human capital, lack of equipment to address labor shortages (affecting timeliness of operations), chaotic availability of additional inputs (such as seeds, chemicals and water) and inadequate transport infrastructure (Zilberman et al., 1985). Msabeni et al.; (2010) also found that stakeholders/participants in the mango value chain including producers, agents/buyers, service providers, input suppliers, processors, wholesalers and exporters lack information about markets and prices. STATEMENT OF THE PROBLEM During the last four decades of mango harvesting season, researchers found that many (39%) mangoes in Meru district were lost. This was also highlighted in the DANIDA report (2010). However, there are technologies (innovations) that prevent this, but farmers have not yet adopted these innovations. According to the World Bank (2007) report, changes in market demand affect the production cycle in several ways. It determines the acceptable level of production inputs and added value before the product is delivered to the consumer. Companies use their marketing techniques (price, product, location and promotion) effectively. This results in less competition among companies in terms of price and ability to adapt and produce products that meet market standards. This in turn drives global innovation as high standards continue to apply. A study by Msabeni et al (2010) revealed that out of total production, 51% of Meru district mangoes were sold to local and international markets. Household consumption is 10%, while 39% of mangoes are thrown away. However, there is technology (innovation) that prevents this, which begs the question: why are mango growers and traders not adopting established technologies? Does marketing knowledge/skills affect the adoption of innovations in the Mango value chain in Meru district? This study aims to fill that gap by examining whether the presence of marketing knowledge/skills among value chain members affects the adoption of relevant technologies in the mango value chain of Meru district. The purpose of this study is: 260

271The examination is influenced by market skills on the adoption of innovation along the chain of mango values in Meru County.H0 RESEARCH HYPOTHES: Marketing skills are not related to innovation, H1: Marketing skills are associated with innovation.It has been said to support the market forces of relevant literature with encouraging and discouraging transmission processes.As Nancy Dorfman suggested in 1987, four are the main arguments in favor of a positive role of market share in determining the level of innovative activity, and these same arguments are valid for choosing the use of new innovations because many factors and potential problems are very similar in these two stages.Authors like the Federal and Slade 1984;Reesa, etc. 2000 claim that whenever the technology is profitable, more information encourages its adoption.In experienced situations in which the knowledge of the general population is limited about certain technology, more information leads to negative attitudes according to its adoption, probably because more information exposes a larger information vacuum, which increases the risk.A good example is the technology of recombinant beef somatotropin (RBST) in milk production (McGuirk, Preston and Jones, 1992; Klotz, Saha and Butler, 1995).The Feder and Slade (1984) claim that the correct combination of information properties of the technology given to influence the effectiveness of its adoption.Rogers (2005), after a review of 156 studies, concluded that early adoptive parents were already more exposed to agents than later adoptive parents, because 87% of all the studies he examined support this generalization.Other studies have also discovered a significant positive relationship between extended exposure and adoption of innovations.The examples of these studies are Mussi and Dr. (2001), Getahun et al. (2000), Baidu-Foron (1999), Madhukar and Ram (1996) and Abd El-Razek (2002).However, some studies have discovered that there is no relationship between two variables.Examples of these studies include Bulale (2000), Salama (2001), Getahun, etc. (2000), Mussi, etc. (2001) and Adesina and Baidu-Foron (2005).Analysis of organizational relations in the chains of mango in, MBERE MBERA Eastern Provinces, Kenya, Msabeni, etc. (2010) revealed that, although there are different stakeholders/participants in the Mango Value Chain, including manufacturers, agents/customers, providers, manufacturers, manufacturers, processors, wholesalers, exporters and consumers (end users) are poorly connected because they act isolated and lack information at different levels of the chain.For example, manufacturers lack market information, manufacturing prices and appropriate agrokemicals.According to Msabeni, etc. (2010), the lack of market information and the price of holes is in the law that agents are strongly exploited, while the lack of information on the correct agrokemicals leads to the use of chemicals below the standard, which affects the quality and quantity of yields.Advisory services providers also lack information on changing market needs and cannot advise manufacturers in the right way.The gathering of different stakeholders through different forums will strengthen connections and improve the flow of information in the chain (HCDA, 2008).Research Methodology This research is conducted by a methodology developed by Nchinda and Mendi (2008) used in a study by the adoption of yogurt technology in the Western Plateau of Cameroon.Research design this study used a participatory action research for developing innovative technologies and mango -related products.Basic research was conducted.261

272The study area includes the former Meiru Central and Meiru North counties, now called Meiru County. The county boundary is located on the eastern side of the Kenya Mountains, with peaks passing through the southwestern border of the county. Northeast China borders Lekipia County; it connects Nyeri and Kirinyaga counties in the west, Phaka Nithi county in the south and Isiolo county in the north. The participants (respondents) characterize the seven tall mango wards as shown in table 3.1. Table: 1.1 Research area (survey data, 2010) Area of Meiru District Sad Division per hectare of mango.Mt (2010) Imenti North 275 2, Meru Central, 347 IMENTI South 73 1, Igembe South 278 3, 023 Igembe North, 176 Tigania West, 074 Tigania East Total 2,123 22, 442 Source Moa Moa , 2010, survey of farmers only limited to the southern part of the county, the climatic conditions there are favorable for mango production. The research crowd includes individual mango growers, traders and exporters in Meiru district. The number of mango growers is estimated at 13,442, traders are 120, and exporters are 12 ( surveyed by the Ministry of Agriculture, 2000). Therefore, the target population of the research is 13,574 traders, farmers and exporters. The population of mango growers in the province is estimated at 13,454. Due to the large population (more than 10,000 people), the sample volume of farmers is calculated using the following formulas.[ ] Samples of 447 mango farmers/growers were drawn. Since the target group is not homogeneous, the use of stratified random sampling to obtain a sample volume of traders and exporters. As a result, the researchers have a group or stratified stratum to obtain representative samples. From the above population 13574, traders and exporters accounted for 10%, so each of the selected opportunities in the population is equal. This generates a sample volume of 461 respondents, and the study asks them for information. The following table 1.2 provides an overview of the sample. Table 1.2 Sample size (MOA, 2010) Some population (frequency) (n) sample sample sample (n) Traders exported farmers 13, a total of 461 questionnaires, and then issued through the headquarters of the Ministry. Among the target groups, 447 farmers and 12 traders issued 447 questionnaires

273and 2 exporters. Out of 461 distributed questionnaires, 296 questionnaires were returned, 283 from farmers, 12 from traders and one exporter. Primary data on measures and covariates (mainly information on factors influencing eligibility factors) were collected by questionnaires. A structured questionnaire with open and closed questions is the most important tool for collecting primary data from respondents. The questionnaire was pre-tested before it was delivered to the respondents. Quantitative data obtained from the field were coded using SPSS and analyzed using descriptive and inferential techniques. Descriptive techniques were applied with the help of frequencies to show the trends that occur between the research areas. Inferential techniques, such as regression, are used to determine the relationship between the variables in the study and the conclusions drawn. Use logit analysis to determine whether entrepreneurial, financial, marketing, and training skills affect innovation adoption. Logit regression is used to determine the probability of an event for which there are determinants by fitting the data to a probability curve. A logit model was found by Nchinda and Mendi (2008), who used the same method to study the factors influencing the adoption of dairy technology in Cameroon. The logit model was derived by converting the innovation adoption variable to binary (1=adopted innovation, 0=not adopted innovation). logit regression is preferred because it is unaffected by other factors (such as serial autocorrelation) and therefore better represents the predictions. Innovativeness (i) is the dependent variable, while marketing skills are the independent variables. These variables are based on the degree to which respondents agree or disagree with the indicator variable, the degree of agreement received with a value of 1 and the degree of disagreement with a value of 0. The analysis was performed on four independent variables as follows: Marketing skills (Marketing skills: x 1) : (0 = Lack of marketing skills, 1 = Marketing skills); I and X variables converted to standard results: ZY, Z1 , Z2, .ZN. The results of this study showed that the majority of 63.3% of growers indicated that they had received marketing training, and 36.7% that they had not. Among educated growers, 49% did not adopt the innovation, and 51% did. Among untrained growers, 6.7 percent did not adopt the innovation, and 93.3 percent. The study also found that 84.6% of traders/exporters received training in marketing skills, while 15.4% of traders/exporters were not trained. 73% of trained traders/exporters have adopted marketing innovations. The percentage of marketing adoption was low (8%) for growers and 1% for untrained. Additionally, it was found that 21% of growers know the prices and 79% do not. Among those who know the prices, 17% passed the innovation. It is clear that growers have low (21%) price knowledge and thus low (17%) adoption of the innovation by those who know the reward, compared to 2.2% adoption by those who do not know the prices. In the area of ​​promotions, only 5.6% of growers were familiar with promotions. This suggests that growers have low knowledge of promotion (5.6%) and therefore low knowledge. On the other hand, the number of growers without knowledge of the location was 263, but they adopted the innovation

2748.9 percent. Finally, using negotiation as an indicator of marketing skill, 24% of growers have negotiation skills. This clearly shows that growers are less aware of negotiations (24.8%) and therefore have a lower adoption rate (39%). On the other hand, the survey showed that 92.3% of traders/exporters are aware of market prices and 80% of them have adopted innovations. High rate of adoption of pricing knowledge and pricing innovation. This compares to an adoption rate of 20.8% for growers with price knowledge and 17% for those with perfect knowledge. The study also revealed that 84.6% of traders/exporters were aware of the product while 15.4% were not. The results also showed that 63.6% of traders/exporters who knew the product adopted the innovation. The analysis showed that traders/exporters had a high knowledge of the product and therefore had a high acceptance rate (63.6%). Those with perfect knowledge and 2.2% had no knowledge compared to growers with equally high (83.7%) knowledge and 65% high yield. The study also examines promotion as an indicator of the marketing skills of retailers/exporters. It was found that the percentage of traders/exporters with knowledge of the promotion was 69.2% and the proportion of the quantity without knowledge of the promotion was 30.8%. The percentage of retailers/exporters who had promotion knowledge and adopted the innovation was 66.7% compared to 33.3% of retailers/exporters who had promotion knowledge but did not adopt the innovation. Likewise, the percentage of retailers/exporters without marketing knowledge only assumes an innovation of 25%. Regression Results for Logit Regression Model 1: Gerelers Model 2: Trader/Exporter Table 1.3: Coefficients of Logit Model B S.E.Wald DF Sig.Exp (b) Marketing Skills Constant Marketing Skills Constant e+18 a. Entered in Step 1 Variables: Marketing skills The research shows that marketing skills cancel out innovation adoption as it has a logistic model coefficient showing that marketing skills progressively reduce innovation, other factors remaining constant. The chi-square test of the squared outcome is used to determine whether the association (or relationship) between the independent and dependent variables in the sample is likely to reflect the true association between these variables in the population. The null hypothesis and the alternative hypothesis of the Chi-square test are: Hypothesis 1 H 0: Marketing skills are not related to innovation, H 1: Marketing skills are related to innovation. Table 1.4 Chi-square innovation and independent variables for estimating ASYMP degrees of freedom (DF). Sig.(2-sided) Pearson Chi - Square 9.418c Model Marketing Optical Likelihood Ratio Skill Linear Association Model Marketing Pearson Chi Square 9.620G

2752 Relationship between probabilities of skills linear linear curve chi-square vs. breeder The results show that neither a linear relationship nor a significant chi-square distribution is established between marketing skills and adoption of innovations, since the set p-values ​​and p-values ​​are respectively. Therefore, the null hypothesis was not rejected and the study did not accept alternative hypotheses. For the trader/exporter, a significant chikwadraat relationship was found given the chikwadraat value of p = however, a negligible linear relationship was found due to the set p value of p (p > 0.05). This suggests that, in general, with the retailer-buyer interconnections along the Mangowald chain, innovation is only influenced by the actors' marketing skills and education levels. Discussion This study attempts to compare indicators of marketing skills of traders/exporters with those of growers. It was observed that the number of traders/exporters who knew about the awards was 92.3%, while the number of traders/exporters who did not know the prices was 23.1% out of 13 traders/exporters. The number of traders/exporters with superior knowledge and innovation is 80%. The number of traders/exporters, although they know the prices and do not apply the innovation, is 20%. Likewise, the number of traders/exporters who do not know about the awards is 16.7%, while the number of traders/exporters who do not know about the prices is 33.3%. This shows that traders/exporters are very interested in prices and therefore have a high rate of price awareness and price innovation (92.3%). This compares to breeders with a reward of 20.8% for those with perfect knowledge and an adoption rate of 17% for those with perfect knowledge and 2.2% for those with no knowledge. Trader/exporter price knowledge was 92.3%, and the percentage of price acceptance was 80% for those with perfect knowledge and 66.7%. Regarding the product, when surveying traders/exporters (84.6%) there was knowledge of the product, while the number without knowledge of the product is 15.4% of 13 traders/exporters. The results also show that the number of traders/exporters with product knowledge and applied innovation is 63.6%, while the number of traders/exporters with product knowledge and non-applied innovation is 36.4%. Likewise, the number of traders/exporters without product knowledge is used for innovation 50% and the number of traders/exporters without product knowledge is used for innovation 50%. Thus, the analysis shows that traders/exporters have a high level of product knowledge (84.6%), so that for those without knowledge, the acceptance rate is 50% for those with complete knowledge. It was high at 63.6%. Those with no knowledge had the equivalent of 83.7% growers and high product acceptance compared to those with perfect knowledge of 2.2%. The study also considers promotional activities as an indicator of the marketing skills of retailers/exporters. It was found that the number of traders/exporters with promotional knowledge is 69.2%, and without promotional knowledge 30.8% of 13 respondents. The number of traders/exporters who had knowledge about promotion and applied the innovations was 66.7%, while the number of traders/exporters who had knowledge about promotion but did not adopt it was 33.3%. Likewise, the number of traders/exporters without knowledge of promotion is used for innovation only 25%. This is despite the fact that the number of traders/exporters without knowledge about promotion and the number of innovations that have not been adopted is 75%. Thus, the analysis shows that those who have perfect knowledge have a large (69.2%) number of promoters who have knowledge about promotion compared to those who have no knowledge have 66.7% knowledge and 25% acceptance Promoters, compared to promoters, for those with no knowledge, the knowledge rate was 5.6% and 25%, compared to 1.5% for those with no knowledge. 265

276Regarding the marketing skills indicator, the number of traders with location knowledge is 84.6% and the number without status knowledge is 15.4%. Among the number of traders/exporters with location knowledge, 82% people have used the innovation. , there are no innovative people, but 18% of them are. Similarly, the number of traders/exporters do not understand the location, but this innovation is applied 50%, instead of understanding the number of traders/exporters in the place, 50% of the traders who did not apply the innovation. for those who do not have knowledge, knowledge is less than (20.5%) and low acceptance rates (8.6%), while 8.9% have no knowledge. exporters with negotiation knowledge was 77%, and the number of negotiation knowledge was 33%. Traders/exporters with negotiation knowledge, but those who use innovation make up 80%, while they negotiate knowledge, but without innovation, but do not use innovation of 20%. Similarly, these traders/exporters do not have negotiation knowledge, but use 33.3% of innovation. And those traders/exporters who did not negotiate knowledge, but do not have innovative income of 66.7%. Therefore, the majority (77%) of traders/exporters have 80% of their negotiation knowledge about people with perfect knowledge and 33.3%. On the other hand, for those who do not have knowledge, growers have low knowledge (24.8%) of knowledge and lower knowledge about negotiation (24.8%), and knowledge of 2.8 %(36.8 %) of 2.8 %. The above analysis shows that compared to traders/exporters, growers have less understanding of marketing skills, so they accept less. According to Dorfman (1987), marketing skills play positive role in determining the level of innovation activities, and the same argument applies to the choice of a new innovation. Therefore, this may be the reason why the innovation adoption rate of traders/exporters reports is higher than that of growers. The conclusion is that the study compared traders/ exporters, growers have less understanding of marketing skills, so the adoption rate is lower. This indicates that value chain members have increasing marketing skills. Traders/exporters are better at knowing marketing skills than growers. Buying and selling marketing skills. Because of this, 39% is lost products. If value chain members have excellent marketing skills, they will not be lost. Therefore, marketing skills will influence the adoption of innovations. The study recommends that through non-governmental organizations or prices, prices, places, promotion and negotiation, the private sector trains the marketing skills of value chain members and stakeholders in the areas of marketing, so that seedlings can better equip themselves with marketing skills. It also requires business incubation programs (KTDA models) and; watching training courses to fulfill marketing and processing.Thank you, I want to thank Almighty God for providing me with good health and learning opportunities.Secondly, I am my supervisor.C.Mbuki and Dr.D.Mbogori thank them for their timely suggestions. Their comments of inspiration help to shape this article. However, I was very worried, and all shortcomings were my own. (I am responsible for all shortcomings). I also want to thank MT. Administrative support at the University of Kenya. and the women who help, edit and print this file. I thank everyone. Finally, I tried to ask family members for moral, material and financial support. 266

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278 Moturi, MCZ, Ngunjiri, PW, Otieno, D., & Nyambane, B. (2010). Processing and technical infrastructure for the mining of mango gold. KIRDI: Nairobi National Mango Conference. Msabeni, A., Muchai, D., Masinde, G., Mato, S. and Gathara, V. (2010). Sweetening Mangoes: Strengthening Value Chains. An Analysis of Organizational Linkages in the Mango Value Chain in Mbeere District, Eastern Province, Kenya. Mussei, A., Nations J., Mawangi, W., Verkuijl, H., Mngi, R. and Langa, A. (2001). Adoption of improved wheat technologies by smallholder farmers in the Mbeya region of the Southern Highlands of Tanzania. Mexico, D.F.: International Maize and Wheat Improvement Center (CIMMTY). Nchinda, V.P., & Mendi, S.D. (2008). Factors influencing the adoption of yogurt technology in the agro-ecological region of the western highlands of Cameroon. Republic of Kenya, (2008). Vision Government Press. E.M. Nairobi Rogers (2005). Diffusion of innovations. New York: Freedom of the Press. Salama, F.A. (2001). Analysis of the path from animal production innovation to innovation. Menoufia Journal of Agricultural Research, Egypt 26(1): Ziberman, D., Fedel, G. and Just, E.R. (1985). Economic development and cultural changes. University of Chicago Press. full. 33. Polypropylene

279Lenka Veselovska, Ing. Lenka Veselovska, ing. The process of developing a model based on linear programming to solve the distribution of resources for manufacturing companies.These limitations stem from business and market conditions.Often resources are available on the market limited.In addition, the procurement price is also an important determinant in assessing the optimum amount of resources required.This article represents the introduction of the development of two models based on linear programming to describe the situation in manufacturing companies in terms of resource distribution.We decided to look at it from a financial perspective.Therefore, the main parameters are in the financial nature model.We examine the distribution of resources over the probable costs and income.These two models describe two possible optimization problems, the task of minimization and the task of maximization.Examples of such management practice are also included.Keywords: linear programming, resource distribution, costs and revenues.Introduction: Today's world economic crisis, exacerbation of the business environment and increasing difficulty in the management of the company, companies must learn to adjust and strive for effective development in an environment that changes quickly.state.Managers should focus more on methods that will help their companies not only survive, but also to achieve their goals best.This article focuses on linear programming methods.The purpose of this paper is to explore a model of a developmental process based on linear programming.For example, we have chosen the task of distribution of resources.We decided to examine this issue from a financial perspective.Therefore, the most important parameter is in the financial nature model.We examine the possible costs and benefits from the resource allocation.These two models describe two possible optimization problems, the task of minimization and the task of maximization.Linear programming task structure: One of the characteristics of optimization tasks is that a large number of solutions correspond to the basic conditions of the task.Choosing a specific solution that best suits the problem depends on the general goal implied in a statement of the problem.The solution that meets both the conditions of the problem and the default goal is considered optimal (Zemánková, Komorníková, 2008; Gass, 2010).An analysis of a particular optimization problem involves converting the necessary data into the equation system.These equations systems are then resolved and the optimal solution is determined.Similarly, according to Gass (2010), complete mathematics 269

280The interpretation of linear programming problems consists of a system of linear equations representing the conditions of the problem and a linear function representing the goal of the problem. In management practice, linear programming deals with non-negative solutions for determining systems of linear equations. Because of this limitation, negative solutions are eliminated from the decision-making process. Another possibility is to include this necessary restriction in the set condition. So, we can summarize the following three components of the linear model: - target function (function to solve the given problem, whose extremum must be found); - condition (restrictions of the task); - non-negative condition for the resulting value (Sákal, Jerz, 2003; Borrelli, Bemporad, Morari, 2003) According to Ivaničová, Brezina and Pekár (2002) and Liu et al. (2007), the mathematical interpretation of the linear programming task can be formulated as follows: Goal function minus f(x) = f (x 1, x 2, x n) Condition g 1 (x 1, x 2, x n) c 1 g2 (x 1, x 2, x n) c 2 g n (x 1, x 2) , x n) c n Initial model developed Process maximization task Developing any type of model is a challenging process. We describe the development process of both models. These models are based on linear programming and are therefore very simple in nature. This aspect is one of the main advantages of any linear programming model. These tasks are easily solved and do not require expensive applications (software). You can even use the Solution application in Microsoft Excel to solve simple tasks. The process of developing the models we created consists of three steps for each model. First, we examine tasks whose main goal is the quantity of factors. In practice, this may be the task of maximizing the amount of substance or material used in a product; maximizing the level of the active ingredient in the final substance, etc. In our case, the goal of the linear programming task is to maximize the company's profit from the revenue it generates from the sale of its products. We ignore the fact that a company may not be able to sell everything it produces. Therefore, the only limitation comes from the maximum amount of material it can use. This factor and process can be shown in a table (Table 1). 2A1 S 2A2 S 2A3.S 2AM S 2Max S 3 S 3A1 S 3A2 S 3A3.S 3AM S 3MAX S N S NA1 S NA2 S NA3 S NAM S N Max Criterion P A1 P A2 P A3 P AM Max. Source: own laboratory, quantity The goal is to find the optimal value of the number x i of a 1, a 2, a 3, and m, where xi n i i 1, 2, 3, m, while each xi consists of a different combination of substances with r, where r 1, 2, 3, n. Therefore, the first step is to define the objective function and the task conditions that express the constraints due to the limited availability of each substance. 270

281The objective function is to maximize revenue from product sales. To demonstrate, we use the example of a situation in which all manufactured products have been sold. The parameters of the model are as follows: max z x = P A1. x 1 + P A2. x 2 + P A3. x P Am. x m S 1A1. x1 + S1A2. x 2 + S 1A3. x 3 + +S 1Am. x m S 1max S 2A1. x1 + S2A2. x 2 + S 2A3. x 3 + +S 2Am. x m S 2max S 3A1. x 1 + S 3A2. x 2 + S 3A3. x 3 + +S 3am. x m S 3max S na1. x 1 + S na2. x2 + Sleep3. x 3 + +S name. x m S n max The second step is to edit the given parameters as follows: max z x = i. x i, where i is 1, 2, 3, m 1i. xi S 1max 2i. xi S 2max 3i. x and S 1max ni. The third and last step in the development of the x i S n max model is as follows: max z x = i. x i, where i is 1, 2, 3, m ri. x and S r max, where r is 1, 2, 3, n This allows a simple model of the linear programming problem. It can be used to describe any linear programming problem that maximizes an objective function. The process of minimization of another model development task The second linear programming model we develop is designed to solve a task where the ultimate goal is to minimize a target value. From the financial point of view, it is best to strive to achieve the minimization of costs in the production process as the goal of solving the task. In management practice, we can find many examples of such tasks. Manufacturing companies always strive to minimize production costs. One other example involves the creation of a firm's optimal production plan, focusing on using the best combination of factors of production based on input prices. Table 2 shows the parameters for one type of minimization linear programming problem. The ultimate goal is to minimize the sum of the purchase prices of the factors of production. However, companies must use a certain minimum amount of each material to produce the final product. Table 2 Factor process parameters of the second model I 1 I 2 I 3 I m Criterion F 1 a F1I1 a F1I2 a F1I3 a F1Im P F1 F 2 a F2I1 a F2I2 a F2I3.a F2Im P F2 F 3 F3I1 F3I2 F3I3. a F3Im P F F n a FnI1 a FnI2 a FnI3 a FnIm P Fn Required minimum amount I 1min I 2min I 3min I mv min Source: Own elaboration, the goal is to find the optimal value y j amount F 1, F 2, F 3 , F n, where is y j N and j 1, 2, 3, n. The first step is to define the objective function and conditions for the model. In this particular case, their formula is as follows: min z y = P F1. y 1 + P F2. y2 + P F3. yP Fn. 271

282F1I1. y 1 + a F2I1. y 2 + a F3I1. and FnI1. j n I 1min a F1I2. y 1 + a F2I2. y2 + a F3I2. and FnI2. j n I 2min a F1I3. y 1 + a F2I3. y 2 + a F3I3. and FnI3. j n I 3min a F1Im. y 1 + F2Im. y2 + F3Im. is FnIm. y n I m min The second step is to edit the given parameters as follows: min z y = Fj. y j, where j is 1, 2, 3, n FjI1. y j I 1min FjI2. y j I 2min FjI3. y j I 3min FjIm. y j I m min The third and last development step of the model is as follows: min z y = Fj. y j, where j is 1, 2, 3, n FjIt. y j I t max, where t is 1, 2, 3, m. Conclusion: The purpose of this article is to describe the process of developing a linear programming model using two examples. We specialize in resource allocation tasks with an emphasis on the financial aspects of these tasks. Therefore, the objective function representing the ultimate goal is either revenue maximization or cost minimization. We have tried to make the model as general as possible so that it can be applied to any linear programming problem. In practice, most problems can be defined and solved as linear programming problems. However, our prepared models cannot solve these tasks. They only help to better understand all aspects of the problem and allow the use of descriptive mathematical methods to look at the problem from different angles. Therefore, we can say that these models can serve as a basis for solving linear programming tasks using one of the methods or a completely available application (software). This document was supported by the Slovak Agency for Research and Development under contract no. LPP: HCS Model 3E vs Draft 3E. The concept of corporate social responsibility (CSR). The thesis is also part of the approved KEGA project number 037STU-4/2012 Socially responsible business. References: Borrelli, F., Bemporad, A., Morari, M. Geometric algorithms for multiparameter linear programming. In Journal of Optimization Theory and Applications, vol. 118, 2003, Issue 3. Gass, S. I. Linear Programming: Methods and Applications. New York: Dover Publications, Ivaničová, Z., Brezina, I., Pekár, J. Operačný research. Bratislava: IURA EDITION, Liu, Y. et al ICCLP: An Imprecise Probabilistic Constrained Linear Programming Model for Land Use Management in Urban Peripheral Lake Regions. In Environmental Management, Vol. 40, 2007, No. 6. Sákal, P., Jerz, V. Operačná analýza v praxi menjajera. Trnava: SP SYNERGIA, Zemánková, A., Komorníková, M. Riešenie made many programs for the Excel program. Bratislava: Comenius University,

283In the 21st century, Cristina Tapia Muro, Dr. Jorge Ricardo Vasquez Sanchez, Master of Science Fernando Figuero Ma Fernando Figueroa Castell, the Mexican General Education Institute, Mexico Review in this article, this article seeks to briefly describe in the previous variety, entrepreneurship in Latin America, George • Dr.Ricardo Vasquez Sanchez represents the economy of Latin America.With this purpose, the relationship between different variables of entrepreneurship and elements listed according to the individual's level at the individual level are determinants (such as attitudes, social norms and the ability of the individual actions observed to be conducted over time) survey.The analyzed period refers to cases of Brazil, Argentina and Mexico, with indicators from Global Entrepreneur Monitor (GEM).Data show that all observed dimensions are observed.Entrepreneurial activity assigned, active and related to the launch of a new company and the intention to do so.Each state specially studies this important connection in terms of at least one dimension of entrepreneurship (activity or intention).Contrary to the cases of Argentina and Mexico, in the case of Brazil, the feasibility of doing something is more correlated with entrepreneurship, which generally does not reflect statistics in Argentina and Mexico: Entrepreneurship, Latin America - Introduction to America: Entrepreneurs are now a unresolved topic.Important because it can create new jobs and influence economic development are three fundamental questions that justify and encourage exploration of this topic: first, entrepreneurship is a technology of social transformation an important mechanism of information on products and services;Second, it also represents the path to resolve ineffectiveness in the economic a certain time and space.Slotte, Schumpeter's words, is an entrepreneur, the initiator of the process of change in the capitalist society (Shane and Venkataraman, 2000, 2000, 2000, 2000, 2000) p.219).The above is relevant to exploring elements associated with individual entrepreneurial behavior as defined by different theoretical approaches.Entrepreneurship and entrepreneurial intentions in Latin America.In order to answer this question, this study uses indicators developed by Global Entrepreneur Monitor (GEM) for three main economies in the region: Brazil, Argentina and Mexico.As follows: Part and represents theoretical approaches to directing and support of empirical work.Then identify used data and methods.identified the most important findings of work and identified 273 and 273

284The debate is whether in a sample of selected countries or in everyone.In this case, we make conclusions.Theoretical approach: Literature on entrepreneurship deals with issues from different perspectives.The most important aspect, however, is what the nature of the factors is.They want to understand the identified entrepreneurial intentions of individuals.This approach includes the works of Shapera (1982), Aysen (1991), Krueger and Brazeal (1994) and, more recently, Meer, Liñán (2004).The events of the "fall" events change the usual behavior of individuals.It is considered desirable and sustainable in business (Krueger and Brazeal, 1994, p. 93).Subsequently, scientists came to life the theory of the planned behavior of Aysen S. (1991) and considered the intentions of the entrepreneur.This approach suggests that attitudes according to the procedures, social norms and the abilities of individuals to act in certain ways explain their intentions to achieve.The works of Krueger and Brazeal (1994) and Liñán (2004) integrated ideas from the previous two models.Shapero (1982) explained in terms of desirable and feasibility of entrepreneurial events, in accordance with the factors mentioned by Ajzen (1991): attitude or attitude or character, social norms or assessment and ability or observed control of behavior of controls (Vecian, Aponta, Apontte, and Urban, Aponte and Urban, 2005, p. 1. 167).In addition, Liñán (2004) contributed to the new contextual element, noting that entrepreneurial knowledge affects both desirable and feasibility.Behavior observed risky absurdity a subjective criterion observed vc behavioral control control source source: Van Vecian et al., 2005, so according to the elements, they are emphasized in the model proposed by Kroeger and Brazeal (1994) and observed them in the Entrepreneurship process.Until the end.Lastly, we used GEM indicators for the above countries during the research period.Data and methodology for the study of entrepreneurship in Brazil, Argentina and Mexico, indicators constructed from GEM poll on the adult population (AP).This corresponds to the variables that have already been identified in the cruiser and Brazeal models.Then it was examined if there was a linear connection between them with selected indicators, which were measured in this paper entrepreneurship (TAE) and total entrepreneurial activity (TAE) and total.Entrepreneurial intentions (TIE) by calculating Spearman's correlation coefficient (see Table 2) .274

285The percentage of the population of entrepreneurs or owners of new companies and managers in October in October, Georgia, Volume 1, Table 2 analyzes the variables and perceptions of the entrepreneurial activities index, the standing norm or propensity for the behavior of entrepreneurial activities or behavior on social value.Control or perception capacity General Entrepreneurial Activity (Tea). Postotak Start -UP or owner and manager of the new company is the percentage of population. Cup Entrepreneurial intention. Population Population plans to launch a job within three years (excluding people participating in entrepreneurial activities).Prees of entrepreneurial activities. They were brown to the people who participated in tea, (and) claimed that they were guided by opportunities instead of finding other employment options;(II) who have shown that the main motivation to participate in this occasion has been independent or increased revenue, not just revenue maintenance. The necessary entrepreneurial activities. The brown to those who participate in tea, they deal with entrepreneurship because they have no other employment an ideal choice of career. I agree with the percentage of the following statement: in their country most people think that entrepreneurship is an ideal choice of career. Successful entrepreneurship has a high position. You agree with the percentage of successful entrepreneurs who enjoy higher status in their country.Population shows that they are afraid that they do not prevent them from starting a job.perCypated ability. Think about the percentage of skills and knowledge needed for entrepreneurship.Prilika. It is considering the percentage of good opportunities to perform jobs in the area in which they live..10.85%) during the review period (10.85%), while Argentina and Brazil exceeded the average level of 13.70%and 14.65%(see Figure 1). Figure 1 total number of early entrepreneurial activities (Tea) ArgentineBrazil Mexico 275

286Percentage of population entrepreneurship within three years (excluding individuals participating in any stage of entrepreneurial activity) Eurasian Disciplinary Forum, EMF October, Georgia dilis Bilis Conference, Volume 1 Data source: Based on the Global Entrepreneurship Monitor (GEMS). Intention (TEI) Argentina Brazil Mexico Source: Based on data from the Global Entrepreneurship Monitor (GEM). During the observation period, overall entrepreneurial intention (TEI) averaged 22.68%. Although Brazil remains the country with the highest share of the future entrepreneurial population with with a share of 27.58%. That share is 27.58%. 90% low. (See Figure 2). In all cases, the share of new company owners declined in 2005. This can be explained by the economic situation in the international and regional context. According to the Latin American and Caribbean Economic Council (ECLAC), the region experienced expansion in the context of the slowdown of the global economic slowdown. The rate of economic growth affects the drop in the unemployment rate (more than one percentage point). However, it is worth noting that the employment recovery procedure implemented since 2003 is more based on employment work (Eclac, 2006, p. 3).Therefore, we can expect that the decline in entrepreneurial activities is associated with the increase in job positions of regular departments that solve the demand for population work. As for the relationship between entrepreneurship and other variables mentioned above, the following observation results can be drawn in in accordance with theoretical methods (see table 3): -observed consensus. As for all countries, it can be seen that the indicators measuring the propensity of entrepreneurial behavior are not linearly related to entrepreneurial activities or the execution of entrepreneurial activities (statistically significant). However, it seems that the social value of entrepreneurship significantly related to tea and TEI, and the correlation coefficients shift (statistically significant is 1%). In other words, entrepreneurship is the concept of social sharing of the ideal choice, and the high value that the community gives to individual entrepreneurs, which is significantly positively related to the number entrepreneurs and the number of entrepreneurs.Who will start a business.So up to three years.According to the results of the country/region, they show that in Brazil, the value of only companies that use business entrepreneurship as an ideal career choice shows that the important statistic of entrepreneurial intentions (0.849) was not associated with other indicators. At the same time, Argentina reflects a high degree of connection between perceived attractiveness and the development of entrepreneurial activities. All indicators related to the perception of symbiotic representation 276

287It has a strong linear relationship with tea. The correlation coefficients of social value (entrepreneurship and employment and entrepreneur status) behavior are 0.709 and 0.709, respectively. Entrepreneurship for improvement is highly correlated with the share of new business (0.722). Although Mexico has some high correlation coefficients , does not reflect that the variable indicators of "consensus perception" are significantly related to statistics between entrepreneurial or intentional indicators.-Perceptual Feasibility. For all countries indicators that show that there is a statistical relationship with tea indicators are related to the perception of opportunities and their own entrepreneurial abilities. The coefficients are peace. However, none of the feasibility indicators show a significant relationship with entrepreneurial intentions. As for Brazil, the share of entrepreneurial activities due to the fear of failure reflects a significant negative correlation and statistical significance (). Entrepreneurial opportunities perceived by people are also positive and highlighted associated with the proportion of business owners (0.594) less than 42 months. In the case of entrepreneurial intention, the indicator of perceived feasibility does not show a statistically significant linear relationship. In contrast, Argentina only shows that there is an important positive association between tea and the percentage of the population of entrepreneurial opportunities in its daily area (0.726) (0.726). In the Mexican cases, none of the observed feasibility indicators show a statistically significant linear relationship with tea or TEI.277

288Variable Perceived desirability Perceived feasibility Dimension Indicator Attitude or behavioral norm or behavior Social value Perceived behavioral control or improvement Entrepreneurial activities driven by improvement. Entrepreneurial activity driven by demand. Entrepreneurship as a desirable career choice. Successful high-status startups. Table 3. Set of entrepreneurship correlation coefficients from 3 Brazilian countries TEE TEI TEE TEI TEE TEE TEE TEE TEI ** ** ** ** ** ********* ** ** ** ** ** * * FEAR OF FAILURE *** PERCEIVED * ** POSSIBILITIES. Perceived **** opportunity. Source: Based on data from the Global Entrepreneurship Monitor (GEM). ***P<0.01, **P<0.05, *P<

289Conclusions: This study investigates the relationship between variables of traditional entrepreneurial behavior and intentions in the three most representative economies of Latin America over the past decade. In this regard, Brazil, Argentina and Mexico. The level of note, the criteria that prevail in its environment and the social assessment that makes it relevant for entrepreneurial activity, these factors are related to the level of entrepreneurship and entrepreneurial intentions. Differences in relevant dimensions and scales of importance. While in Brazil, citizens' perception of their ability to do business shows an important connection with the size of newly created companies, in the case of Argentina, the perception of existing opportunities in the environment is a factor that correlates with Ratiovan's tea. This allows us to claim that the social value of entrepreneurship is one of the most important aspects of understanding the scope of entrepreneurial activity, while the individual's perception of entrepreneurial capacity and opportunities that people see in their own environment is relevant to the same goal. Phenomena are related to things related to intensity. Literature: Ajzen, I. Theory of planned behavior. Organizational Behavior and Human Decision Making Processes 50. PP, ECLAC, Economic Study of Latin American and Caribbean Peppers: United Nations, Kroegerer, N. & Brazeal, D. Entrepreneurial Potential and Potential Entrepreneurs. Entrepreneurial theory and practice, Complete no. 18 no. 3. No. 3. PP, Global Entrepreneur Entrepreneur Monitor () (Argentina, Brazil and Mexico) - Survey of adults Liñán, F. Intent - Model based on education education. 3. Pages 11-35 in Reynolds, P.D., Bosma, N., Autio, E., Hunt, S., De Bono, N. The entrepreneur monitor: Data collection design and implementation, Small Business Economics, Volume 24. 3, PP , Shapero, A. The social dimension of entrepreneurship. Inglewood Cliffs, NJ: Encyclopedia or Entrepreneurship: Prentice Hall, P, Shane, S. , & Venkataraman, S. Entrepreneurial commitment as a field of study. School of Management Review, Issue 25, pp. 2000, 2000 Veciana, J., Aponte, M. and Urbano, D. Entrepreneurial Pathways of Students: A Comparison of Two Countries. and Management Entrepreneur Journal 1 Channel 1, p.

290Motivation and alternative to the development of the economic system 51 Veronika Piovarciova, associate professor, PhD Slovak Republic Brandisla FA Economics Summary at the end of the 20th century, many important and high-quality processes of the world economy appeared in the world economy. The process of globalization, integration and interdependence. The nature of developed economies it basically turns into a knowledge society based on the knowledge economy. Global transformation with the state of technology, economy, society and institutional changes is happening in all economic systems that really play. The decisive factors of their socio-economic arrangements have changed significantly, which is in relation to on the assumption of the operation of the economic system. Until recently, these premises were not considered necessary and unchanged. In the process of carrying out the development of an economic system, its ability to dynamically adapt to very complex and changing conditions can be considered vital. Adaptability of the system is the key to long-term growth. This article reviews some of the main driving forces and changes that have have occurred in a real economic system that has been operating in real work since the late 1950s. These driving forces and changes gradually led to the global crisis. It also introduces some views on the alternative to the current economic system. Key words: globalization of the world economy, economic system, knowledge economy and replacement economic system Introduction since the second half of the 20th century, social and economic development of the real economic system that operated showed a positive and relatively stable growth trend. This was also reflected in the theoretical development of the social system in the 1960s in the theoretical development of post-industrial society, which reflects the change of qualitative capitalism and socialist history (one of the most famous theories that we found: capitalism and socialist economic economic The fusion of systems is the result of the obedient process of both, Jan Tinbergen; the industrial social theory of R. Aron, Rosto-the emergence of new economic systems of capitalism and socialism, from which technological and technological progress, social justice and benefits will be crucial (A. Pigou's theory of the welfare state - the active influence of the market economy and the relationship between social and economic goals) 52. It seems that capitalism and socialism are the same type of guardianship system in science. Sustainable economic growth in the Movement for the growth of labor productivity is gradually becoming technological progress and information technology. They bring important changes in economic relations. Whether it is a new way of production and distribution or changing the way of communication between companies, consumers and government The basic model of the social economy of information has become a new model: the knowledge economy. 51 This article is part of the "contradiction created by Vega No. 338 in the new economy".: Korcek ,:.: O Teeóriách Transformáte Kapitalizmu.

291But the end of the twentieth century brought a new momentum of developing the economic system.The world economy is gradually transformed into a unique market economy, differentiation within the system is becoming more perfect, and differences in the social and economic levels of countries are constantly expanding.Many theoretical works now say that it is not about capitalism or socialism, the market economy is unique, but there are many variants and specific manifestations.Another important initiator is an increasing importance of international institutions aimed at providing more effective solutions for common economic and social problems in the globalization process.The design of the Society of Knowledge The appearance of modern information technology has led to the formation of a new form of society - an information society, whose economy has gained a (new) character of knowledge.It is characterized by the fact that under the influence of contemporary information technology, especially the Internet, the industrial economy produced a qualitatively new structure, which pervades all its areas and sectors.The most important input and output new economies are information and knowledge.People get key roles based on their specific traits - independence, creativity and imagination.The decisive production factor is knowledge, so it leads to overcoming human alienation.The importance of an educated middle class is increasing.This is an educational society, a company that learns.System theory and cybernetics were considered to be the beginning of the new era of effective management of society, replacing political contradictions, markets and states.The importance of material abundance and education creates space for worshiping values such as the meaning of life opposite mass consumption, not competition but solidarity, morality, culture, quality of human coexistence.(New) Economics and Knowledge Society are affected by industrial age achievements, while all production forces, elements and social conditions of the entire social structure undergo general transformation.Brings deep changes in economic and social processes, changes the place of man in the production process and forms his own life.The key factor is a wide application of science and its symbiosis with the multi -party development of man and his creative abilities.Information technology does not bring productivity and progress in itself, but the ability to convert information into knowledge, which in turn translates into innovation.Unlike the previous capital classes, the so -calledKnowledge owner's class, with the ability to form information, convert to knowledge and applications in different areas of society - science, art, production.They are able to generate more knowledge and apply it wide.However, this positive trend did not last long.The gradual appearance of financial crises starting in the 1970s, first in underdeveloped countries, has reversed societies with post-immuterist values.Investments in humans and human capital are exhausted.It was replaced by predatory financial capital - new financial investments that were quickly and easily proven to be paid.The 1970s were called the end of the welfare state.What followed was the weakening of the workforce, the appearance of technology sparing labor - and economic growth did not follow the growth of jobs.Data show that an increase in GDP of 1% makes only 0.3% job creation.Institutional changes in the new millennium change in relations between the power of labor and capital have put workers under tremendous pressure.The ownership capital is characterized by high liquidity and transnationality.The workforce is not so mobile.The role of the union has weakened, structural unemployment has grown and become chronic, and there is increasing pressure for short -time and flexible work.As revenues are polarized and consumption falls, the so -called poor workers are on the rise.Representatives of neoliberalism claim that the growth of 281

292A large amount of capital wealth will support economic growth and even stimulate consumption growth at the bottom of society. But this is not confirmed. Consumer credit has become necessary in developed countries (USA) in order to maintain consumption, which is an important part of consumption. GDP growth. Household borrowing compensated for a long period of wage stagnation. Despite the enormous measures taken by governments and supranational institutions, the global financial and economic crisis is not over. We often hear from different perspectives, discussing the reasons for this, that the failure is a consequence of the economic and social system itself, not only the economic crisis, but the crisis of liberal democracies and democratic states. Liberal democracy was built on the rise of nation-states, civil society, media and domination. Law and market economy. However, over the past 20 years, these existing conditions of liberal democracy have changed. According to M. Šikula (2009) Global crisis, causality suggests a completely new, multidimensional crisis process, also due to the unsustainability of the prevailing neoliberal tradition combined with market fundamentalism based on the absolutization of the invisible hand of the market. o.g. The global crisis in its current form reveals a major systemic failure of capitalism. Nation-states are gradually being destroyed by the process of globalization. The process of globalization takes the form of multinational corporations and financial institutions, which are controlled by top management. On the one hand, there is a globally functioning market - more or less controlled by anyone, and on the other, a cumbersome national democracy. Global markets require flexibility and economic rationality, nation-states are slow, and economic rationality is subject to the demands of the electorate. Growing asymmetry among globalized capital forces nation-states to make concessions to democracy more than regulation or forced concessions to transnational capital do. Nations sink where they fail. Transnational financial markets are hardly subject to any external constraints. Global financial markets require that nation-states must address specific practical and social problems and operate in a transnational context. The form of civil society is also changing under the influence of new communication technologies to a "virtual" civil society that has the ability to quickly mobilize, but is not too stable, and is often under the influence of various non-democratic, interest and lobbying forces. Privatization turned them into a profit-oriented form of business. It is the tabloid media, combined with politics and interest groups. Do alternative economic institutions require new economic institutional alternatives? This issue is being discussed more and more. There are different views on what an alternative to today's economic system should look like. Many authors point out that the existing capitalist system is no longer just a superficial change, but has clearly exhausted all its potential for growth and adaptation. It cannot stabilize itself. Instead, it is moving towards a form of authoritarian capitalism – limiting political and democratic principles, elite decisions, shrinking groups and formalizing favoritism and corruption. Probably not reinstalling socialism, which has been discredited in the form of true socialism that works in Central and Eastern Europe. 282

293Ilona Švihlíková (Švihlíková, I. p. 155) proposes an interesting alternative based on new technologies, which require their wide application and are a key factor in the transformation of economic systems. If these techniques were applied, everything found would lead to an increase in unemployment of about 60%. In her opinion, in addition to the function of saving labor, these technologies also have a function, which is "sharing", which forces the intervention of the old copyright monopoly dominated by private ownership. The new economic system must emphasize the basic needs of the population in these areas. The aging of the population in advanced economies requires an emphasis on social and health services - the creation of the so-called "Care Economy". However, such work is necessary, does not bring profit, violates private property, is not attractive to capitalism and does not bring quick returns. So, mainly because of the crisis, the current system privatizes or limits these spaces, because most people (unemployed and elderly) do not need, there is no need to provide them with general social and medical care. However, new institutions and new ideas will create many jobs related to the aging population, with a focus on ecology, science and culture. These activities are public, not private in nature. As I. Švihlíková pointed out, if they want to work, they must move away from the monopoly of private property in order to strengthen other forms - states, regions, municipalities, communities, cooperatives. These forms should help stimulate interest in governance—strengthening political, social, and economic rights that are suppressed in the current economic system. Either through public awareness, ownership of public media or economic democracy through responsibility, internal activity, self-help and solidarity, co-decision making. The only condition for the functioning of such a system is democratic decision-making and public control. The author places great emphasis on local production, which will be stimulated by the need to save on transport costs (oil and gas prices), environmental protection, healthy lifestyles, all of which require an increasing emphasis on decentralization. In the banking and financial sector too, it is necessary to start from the fact that it is the utility sector, which with its strength and influence must support the growth of the real economy, and not exceed it. The role of the currency should be reconsidered, and some operations that are meaningless for the real economy should be eliminated. In this sense, democratic decision-making on investments and development should also be in certain regions and in certain locations. Other alternative solutions are proposals to shorten the working week or a very strong movement to introduce the so-called basic income (unconditional), which would free people from monotonous and unnecessary activities and stimulate their creativity. Unconditional basic income is an idea that is much debated and considered today, especially in German-speaking countries. The goal is to significantly change the paradigm of social and economic systems, enable companies to cope with growing unemployment due to automation and rationalization, and free up resources for creative work, public events and free services that exist in the future. Air conditioning Insufficient space. Conclusions The transition from unrestrained growth to sustainable development reflects the need to promote the current and future development of individuals and societies as a whole. In the stage of industrial development, economic growth is artificially supported by maximum consumption growth, maximum profit and continuous mass production. In a society based on the knowledge economy, people expect goods and services to be consumed in abundance, and production and services are diversified according to individual needs. Significant changes in the labor market can be seen in the concept of labor as human capital. stop alone 283

294Become part of a homogeneous workforce, welcomes uniqueness, level of education and general development of intelligence, which requires a flexible labor market and puts more pressure on higher quality. If you do not fundamentally change your attitudes about work, democracy and governance, it is impossible to restore the economic growth associated with employment growth in the reality of labor savings, emphasizing the diversity of ownership and the important globalization era of the country. New understanding of functions and other important factors in the operation of the economic system. References: Bar PA, P. Rozcestí CapitalMu.AT: Pehe, J. A Kol.: Krize, Nebo Konec CapitalMu? Praha: Prostor, ISBN S reduction, j., Fareee, h., Fonteyne, W.: Integrate the European financial market. Washington, DC: IMF, ISBN KORSKEK, ľ.: O Teteróriách Transformáte Kapitalizmu. Bladisla, ISBN Krugman, p. : Return of the Economic Crisis. Vydehrad Isbn Obadi, s. M. A Kol.: Vývoj A Perspectívy Svetovej Ekonomiky: Medzi stagnáciou a osiviním. Bladisla sends: Eúsav, isbn martincová, m.: Nezamestnanosť u mulmany Hophodárskej Krízy i Globalnej Hospodárskej Krízy v Súčasnasti. U: Nova zvizda ekonomika.C. 1. Marec ro.ník V. Bladisla.Isn Rievajovn, E. and Kol.: Teória A Politika Zamestnanosti.Vydavateostvo Ekonom.Braatislava, Soros, G.:Nové Paradigama Pro Finančné Trhy.Vúrová Krize 2008 A Co Dál.Elk Prague Isbn Staněk.P.: Global Crisis Threat Alebo výzva? Braatislava.Sprint.2010.ISBN Stiglitz, J.E. The Sinking of the United States, Free Markets and the Global Economy.New York: Wwnorton & Company, ISBN Šikula, M.: Kritická Miera Rozporov Civilizácie A Global Ekonomická Kríza.U: Membere T. WorkI a Kol .:vývoj A Perspectívy Svetovej Ekonomiky.Bladisla.EU SAV ISBN VVIHlík OVá, I. Skutečná Podoba Součásne Krize formační krize a Krize Západu.AT: PEHE, J. A KOL.: Krize, Nebo Konec CapitalMu? Prague: Prostor, ISBN S

295Intangible aspects of added value Rima Tamosiunine, Professor, PhD Simona Survilaite, PhD Mykolas Romeris University, Lithuania Adapting these elements is more difficult. Processes and procedures are becoming more and more advanced, requiring special handling and knowledge. In addition, the transition from the tangible to the intangible requires efficiency and quality. Today, the concept of added value is important for managers and shareholders to make business decisions and predict economic conditions. However, for intangible assets, the difference between market and book value, there are still misunderstandings and discrepancies. Key words: added value, book value, market value, intangible assets and knowledge Input capital: Managers and directors always consider the added value of the company as a factor for the normal and stable life of the company. This attitude has changed over the years with the rapid development of the environment and the economy. Now many companies are moving from the tangible aspect to the intangible aspect. However, there is a huge space and debate about how intangible assets can affect the added value a company creates. That is why the biggest question of the scientific article is what is the relationship between added value and intangible assets? The concept is based on the difference between input and output, but what can this difference actually be called? Surely we can call this difference between input and output intangible assets or intellectual capital? The increased interest in knowledge and information makes an intangible view of the added value of the company, therefore this scientific article is focused on the added value of the company with the aim of explaining the details and terms relevant to the analysis of the added value of the company. The methodology used is mainly literature research and statistical data analysis. Moreover, the meaning of knowledge, skills, experience can also lead to interesting views and perspectives presented by authors, economists and scientists. Gherasim (2011) in his study shows a very interesting point about added value. As a theory, it is controversial and can be explained in simple or difficult ways. The author relies on the theory of K. Marx and explains his point of view that added value is the difference between surplus value and investment value. There are two types of capital used to create value: fixed capital and variable capital. Constant capital is primarily concerned with production, while variable capital is primarily an investment in labor. Only variable capital creates real added value, easily measured as the difference between production and investment prices per capita. However, it is not as easy as it seems, because there are other factors that hinder the process. According to Gherasim (2011), complexity arises when parts such as physical and intellectual skills, qualifications, production and reproduction, time and even wages are closely related. Work and the value it creates are two different things 285

296The elements and the differences between them can be interpreted as added value. Gherasim (2011) also gave an explanation of value added: value added refers to the additional (surplus) value created in production beyond the amount of capital invested (more than the value of labor and inputs consumed in the process). Powers (2012) also emphasizes that value added is a suitable tool to show that global integration affects the global economy. From a global perspective, all production and services are highly integrated and now it is not so easy to identify and distinguish the added value created by each country. In addition, international companies create considerable added value and are often located in different countries. Nogueira et al. (2010) emphasize that book value and market value are not equal, there is a gap between the two financial elements of the company. The difference between book value and market value can only be explained by intangible assets, mainly intellectual capital. An interesting study of listed companies active in Brazil was conducted by Nogueira et al. (2010). First of all, the author believes that intellectual capital is a combination of three main elements: human capital, relationship capital and organizational capital. The variables for each element are unbalanced, meaning that all variables are quantitatively measured. Number of employees, turnover per inhabitant and net profit per inhabitant are human capital. Income growth rate was chosen as a descriptor of relational capital. In addition, selling and administrative expenses by number of employees and administrative expenses by number of employees are also indicators of organizational capability. The independent variable is the added value. The model shows important intangible factors that influence value creation. The main factor that increases the company's added value is intellectual capital, which can be interpreted as the amount of intangible assets owned by the company. Nogueira et al. (2010) claim that intellectual capital as a concept is still in the research phase and that it is difficult to assess and measure. However, the authors try to use Ohlson's model (1995), which is often called the accounting model. It uses the Clean Earnings Relationship feature that integrates the balance sheet and periodic income statement. This means that the net earnings ratio function estimates total assets, liabilities and dividends. The model suggests that dividends reduce a firm's book value, but have no effect on real earnings. According to Liu, Tseng e Yen (2009), this difference can be explained by other data, other information or other references that may correspond to intellectual capital. Nogueira et al. (2010) highlighted the results of an empirical study showing that variables closely related to intellectual capital are significantly related to firm value. Etebar and Darabi (2011) examine the difference between a company's market and book value. The authors emphasize intellectual capital, the gap between market and book value and try to justify their hypothesis in the research of Iranian companies. The results show that the market value of the firm increases significantly when the estimated variable intellectual capital is added. Etebar and Darabi (2011) explain that there is a large difference between the book and market value of companies with a high level of knowledge-based innovation. The authors use the popular and well-known financial indicator EVA (Economic Value Added). In addition, empirical research conducted by Chen et al. (2005) shows that intellectual capital helps increase the efficiency of value-added creation. As a result, financial results have also improved significantly. Relatedly, Bose (2008) identified intellectual capital as the most important force for value creation in modern corporations. Today, no financial or physical assets affect a company's financial performance, competitiveness or ability to create added value. All these factors have a significant influence on intangible assets, which we can call the presence of intellectual capital. Mohobbot, Khan and Kayeser (2008) and even 286

297% Change Eurasian Multidisciplinary Forum, EMF October, Tbilisi, Georgian Proceedings, Vol.1 shows that for listed companies, if there is no intellectual capital, the stock price will become unstable. Many companies are trying to switch from value-free management models to management models values. For example, Kalyanam and Brar (2009) explained and discovered the transfer of Cisco, one of the largest information technology companies. Previously, the company used traditional quantitative models, but it turned out that value models are more efficient and economical. The key foundation of value models is to identify the value of added value associated with partners, and then achieve incentives for value-added results. Therefore, three key structures can help promote company success: partner profitability, partner customer satisfaction, and advanced technology sales. In addition, the value-added management model value management is focused on customer and customer needs. In order to improve customer satisfaction, continuous and effective training should be implemented in the management system. According to the research of Kalanam and Brar (2009), the change from a number-based management model to a value-based number helps to increase partner investment, and revenue is increasing at an annual growth rate of 36%. In addition, Cisco continues to conduct customer surveys to measure customer satisfaction. Due to the successful change management system, customer satisfaction scores have increased significantly from 4.06 in 2001 to 4.61 points in 2001. In addition, Kalyanam and Brar (2009) studied and found that even the reputation of profitability and external factors of partners increased. Chatain (2010) revealed an interesting point of added value of the company. The author said that is the acquisition of value important, depending on the value dimension of the company. The author encourages to get rid of resources based on business attitudes. Chatain (2010) believes that the most important factors or factor created for the most important values ​​is the competition. Nevertheless, the model is more used to create customer value .Therefore, if a company can create high customer value, it is more competitive. The more competitive a company is, the more value it creates. Following the same order will also widen the difference between the company's market value and book value, which can bring better results to any company .Adding value is the most important aspect of the company's success. The company generates added value, and the goal is to continuously increase the percentage of added value. Total and stable total value - added and the healthy survival of each company. In addition, the total value of European countries was studied in order to understand the latest trends and trends (Figure 1). GVA -quantity of Luxembourg, Cyprus Slovenia, Spain, Italian Czechia, Finland, Finland, Estonia, Source: EU Statistic Bureau, total value added in the first quarter of 2013, number 287

298Millions of euros in the Eurasian Disciplinary Forum, EMF October, Peris, Georgia's lawsuit, Volume 1 1 shows the percentage of a change in the series to add value in European countries.The first quarter. However, the percentage of changes is relatively small: Latvia is 1.6 %, Lithuania is 1.3 %, and Switzerland 0.7 %. Maksimal reduction of the maximum decrease in Luxembourg was 1.8 %.France, the Netherlands, the Netherlands, Bulgaria, Germany, Austria and Croatia have noticed stability, with a rate of change from zero or 0.1 %. The consumption of intangible assets, such as intellectual capital, helps to stabilize changes and fluctuations of added value.Observe, if the level of intellectual capital is high, the reduction will not be great. Naturally, these trends of each company are seen more separate and do not notice in the background of the Earth.billion euros), France (459.47 billion euros) and the United Kingdom (414.1 billion euros) (414.1 billion euros) noticed the highest increase. The trained price also shows that, according to the overall additional value, Latvia is almost the last with the Latviawith the amount of € 513.2 billion. There are many reasons for this difference, such as the size of the country, the population, the number of small and medium -sized companies, the number of large international companies.fluctuations.288

299Source: Eurostat, Fig. Picture.The gross gross product population is also important to find a difference in GDP because it is closely related to the total value.Figure 3 shows the total population for European countries in the last three years.In Greece, Portugal, Czech Republic, Slovenia, Cyprus, Spain, France, Belgium, Denmark and the Netherlands, GDP per capita has fallen over the years.In addition, GDP per capita of Japan and the United States is included in the statistics.The analysis shows that the situation in Japan and the US is very similar, since these countries are stable in GDP per capita.According to the chart, Luxembourg, Norway and Switzerland are the largest GDP by population.According to statistics, countries with a significant value of intangible assets have a stronger position in terms of the indicators and index of the countries.In addition, these countries invest more in education, science and research, which can directly lead to increasing growth indicators, stability and development.Conclusion: As a result, the difference between the bookkeeping value of the company and its market value leads to the greater added value of the company.The big problem is to identify, interpret and measure this difference.Today, the most important feature of this difference is unattainable.Many authors (Gherasim, Powers, none Et AlOther authors (Kalyanam and Brar) even emphasize the importance of the management model added to a value that are more effective and cheaper.There is also an opinion (chat) that intangible assets and intellectual capital create competitiveness and that, as a result, companies can generate more added value.However, more research should be done to discover the relationship between the added value of the company and intellectual or intellectual capital.Literature: Bose, S., Thomas, K. Apply a balanced Scorecard to better present intellectual capital.Intellectual capital magazine, full.8, no.4, pp, Chatain, Olivier.Creating values, competition and effect in relationships with copper suppliers.Journal of Strategic Management, no.32, p.

300Chen et al. An empirical investigation of the relationship between intellectual capital and the market value of a company and financial performance. Journal of Intellectual Capital, Volume 6, Number 2, PP, Etebar, Shokufeh and Darabi, Roya. The role of economic value added measures value and intellectual capital in the market value of financial intermediation on the Tehran Stock Exchange (TSE). Australian Journal of Basic and Applied Science, Volume 5, Number 12, pp Gherasim, Daniel. Reinterpretation of added value. Interdisciplinary Cognition in Economics, Volume 14, Issue 1, Page 14, Kalyanam, Kirthi and Brar, Surinder. From Volume to Value: Managing Cisco Systems Reconverted Value-Added Channels. California Management Review, Volume 52, Issue 1, Issue Liu, D. I. et al. The increase in the influence of intellectual capital on value creation. Journal of Intellectual Capital, Vol. 10, No. 2, p. 1, Mohobbot, Ali, Kahn and Kayeser. Intellectual Capital (IC) Reporting Practices: A Study of Selected Companies in Bangladesh. Journal of Business Research, Vol. 29, No. 1, p. 1, Macerinskienė, Irena, Survilaitė, Simona. A model for assessing intellectual capital and company cohesion, Creative societies and knowledge societies, volume 2, number 1. 1, PP, Maserinskienė, Irena, Survilaitė, Simona Impact of intellectual capital on the added value of companies IEy: Publication of the Institute for Knowledge Society: III International Scientific Conference "Knowledge Society", IV, IV International Scientific Conference for Young Researchers "Technical Science and Industrial Management": [Selected article]. [Sofija]: Institute of Knowledge Societies .. ISSN Jan III, Volume 1 (March), 2010, P Nogueira, Cid Garcia et al. The impact of intellectual capital on the added value of Brazilian companies trading in the BMF-Bovespa. Journal of International Finance and Economics, Volume 10, Number 2, p. 12. 1-12, Ohlson, J. A. Earnings, book values, and dividends in equity valuation. Contemporary accounting research, Vol.11, no. 2, p, Powers, William. Value added value. Global Engagement with Gross and Added Trade World Economy, Vol. 13, No. 4, p.,

301Gender differences in loss mitigation investment decisions Dr. Jana Peliova, University of Economics, Bratislava, Slovakia Abstract In our research, we focus on the impact of loss reduction on risk attitudes in men and women. We conducted laboratory experiments on limited loss risk taking. Our results support findings from extensive research showing significant differences in risk-taking behavior between the sexes. Our empirical results show differences in risk decision-making between unregulated and regulated markets. As predicted, male respondents invested more than female respondents. It is an interesting discovery that the respondents did not reflect changes in the market environment in changes in decision-making. Male subjects increased stakes in a regulated market situation. Key words: long-term decision making, risk taking, loss reduction. Introduction: A long list of headlines in the economics literature cites reasons why governments should intervene in markets. The most important are market failures and efficiency losses. One of the possible ways to overcome market imperfections and improve social efficiency is regulation. Our area of ​​interest is research on the impact of regulation of potential losses on investment behavior. We specialize in long-term investment decisions (pension funds, long-term savings accounts). We decided to investigate gender differences in low-loss investment decisions. Literature and academic studies based on field data generally conclude that women are more risk-averse than men, while laboratory experiments are inconclusive. Literature review A large number of questionnaires and experimental studies have proven that there are gender differences in willingness to take risks. The most cited of these is the meta-analysis by Byrnes, Miller, and Schafer (1999), which reviewed more than 150 articles on gender differences in risk perception. They concluded that the literature clearly shows that male participants are more likely to take risks than female participants. Fehr-Duda and de Gennaro (2006) for analysis of abstraction and context. They note that gender differences in risky behavior may be due to differences in the way subjects value outcomes or process probabilities. They published experimental results showing that probability weighting schemes differ for men and women; however, they found no significant difference as a function of value. Women are generally less sensitive to changes in probabilities and also underestimate higher earnings opportunities to a greater extent than men, i.e. women are more pessimistic about earnings. The combination of both effects results in significant differences between men and women in the weighting of average lottery odds as a framework for investment decisions. The analysis concluded that women's relative insensitivity to opportunity combined with pessimism may indeed lead to greater risk aversion. 291

302Harris and Jenkins (2006) describe different results.They watched 657 participants and evaluated their likelihood of participating in a series of high -risk activities associated with four different domains (gambling, health, fun and social) and reported their probability (1) negative outcomes of sexuality, (2) perception of seriousness for possible negative outcomes and (3) expectation of satisfaction from risk activities.Perceived greater likelihood of negative outcomes in women and lower pleasure expectations partially contribute to their lesser inclination to make risky decisions in gambling, fun and health.The perceptions of the severity of possible outcomes are partially mediated in gambling and health areas.There is no difference between gender in their preferences to take over social risks.The fifth area of activity is also estimated to be associated with high potential yields and low fixed costs.Women say they are more likely to behave in this area than in other areas.This difference between men and women is partly due to the more optimistic judgment of women about the likelihood of good outcomes and more positive outcomes.In this paper, we focus on long -term investment decisions, inspired by Benartzi and Thaler (1995), who are trying to answer the following questions: Why are premiums so high or why would anyone want to hold bonds?Their answers were based on two concepts in deciding psychology.(1) aversion to loss (an individual's tendency to be more sensitive to decline in the level of happiness than to increase the level, such as summarized in the theory of appearance of kahneman and tverk (1979); and (2) mental calculation, implicit methods used by individuals to assessand coding of financial outcomes - Kahneman and Tversky (1984), Thaler (1985). A short -sighted aversion to loss refers to the loss of loss and a short evaluation period. In order to simulate the long -term decision -to -end decisive design, we use repeated hits. Klos et al.(2005) point out that although everyone agrees that the risk reduction is a desirable goal, but all the risk definitions do not agree to perceive that repeated games reduce risk. Equaling risk with the likelihood of loss is just one option that people agree. The size of the potential lossshould be taken into account. They have studied the effect of time horizons on investment behavior and report on the results of the experiment in which business school graduates provided security equivalents and evaluated the dimensions of the outcome of the outcomes for simple bets played once or five times or fifty times.Although the respondents correctly realized that the standard deviation of the results would grow with the number of playing, they showed a big mistake of Samuelson (1963).Shows low correlation with standard deviation estimates, but with the expected likelihood of loss (overrated), medium additional loss and coefficient of variations. We conducted a study at the ESI University of Chapman in April 2012 and May 2012. A computed laboratory experiment was performed at the group of 58respondents (students of Chapman University) .33 men and 25 women are randomly selected from the database.Each experimental session participated between 10 and 14 respondents.The session lasts approximately 50 minutes and the average participant earns approximately $ 20 (including a fee of $ 7).The experiment consists of three parts.We have designed an experiment using two different lottery (representing two treatments: unregulated and regulated markets).Each treatment consists of three consecutive circles per three draw.In one round, entities will decide on three lottery bets.Subjects can choose between 0 and 200 of the first donation 200 cents begins to determine the bet and a lottery draw is carried out in three rounds.A convincing series of laboratory experiments showed that the subjects were more willing to invest in the expected recurrent property with a positive risk.

303Return of the ingredients. We informed the subjects as the total result of the currency. In the fair treatment, we define the lottery as the chance to lose bets, and the probability of winning 2.5 times the chance of winning the bet is 1/3. In the second treatment (unfair lottery ) we limited the possible losses to half of the bets when lottery tickets appeared in the lottery. The third part of the experiment is risk generation. For risk generation we use the standard Holt-laury test (Holt-laury, 2002). After we completed all three parts of the experiment, the subject asked the SPSS program. 33 male and 25 female respondents participated in the experiment. Compared to the results of the large-scale analysis earlier, men accept risks more actively than women. In our samples, men wait for bigger bets. Except for bets number 3, the differences are not statistically significant (see independent sample testing Appendix 1), as there is no difference in other differences. Table 1: General SPD betting statistics by gender N avg. Bet error 1 male and female win2 male female 3 men won and women won Wiertewagerii refers to unfair lottery tickets. In this table we provide three general betting statistics for three fair lotteries and three unfair lotteries. In a regulatory environment (unfair lottery), if all three lottery tickets have negative results in the round, the loss is limited to half the bet. The number of bets will significantly increase the treatment of male subjects. It increased from the first bet in the fair lottery to the first bet to the first bet in the unfair lottery. On the contrary, the female bets on these two treatments are consistent. In an unfair lottery, the bets they report are slightly lower. Table 2: Betting treatment order n means STD.ERROR Mean Wager1 Fair Fifair First Wager2 First First First First First First First First First First Bet Bet BET 3 FAR FIRST UNFOR FIRST BETWINNINGS LOTTERY, this setting does not represent the regulatory market environment. If we lose losses in case of negative results, we are limited to half the bet, see the unfair lottery ticket. This table shows the average betting of all respondents based on the treatment order. 293

304With the exception of the first bet, entities have faced honest market conditions, and the law was significantly higher in the case of a regulated market.We can also notice a significant increase in betting amounts in case of limited losses.There is no statistically significant difference in honest lottery, depending on the lottery order.We can notice statistically significant differences in lottery bets with limited losses.In this treatment, the bets were higher if the respondents began an experiment of a fair lottery.We explored whether different order of treatment resulted in different betting between male and female subjects.T-test statistics for two groups showed that the order of treatment had a greater effect on respondents than on respondents.Women who started with dishonest lottery were less bidding in dishonest lottery than in honest lottery treatments.These results support the previous findings that women can misjudgment risk levels.In Figure 1 we show a change in average bets as a result of changes in the market environment.We can conclude that the male subjects offered more bets than women's subjects, except for the third offer in a fair dishonest treatment.This is a discovery in accordance with extensive studies.Figure 1: Average equality in a righteous-uninvited and dishonest-unaccustomed sexual treatment to support our results, we have carried out a statistical analysis of the average righteousness in honest and dishonest lotions for each entity.The results show an increase in the average size of a bet from 124 to 145 units for a fair lottery compared to a dishonest lottery for men's subjects.Among the respondents, fair lottery offers were on average higher (but the difference was not statistically significant. Men's subjects bid more in dishonest lottery than in honest lottery and were statistically significant at the level of reliability of 90%. Women's respondents are equally low in bothTREATMENT. 3: Tests of paired samples for the order of treatments and differences of sex couples t df sig."697 19,014 Men first unfair 117 ,, 3590 5, we analyzed the effect of the lottery order on the amount of betting. As the first treatment for victims of dishonest participation in the lottery, participants have kicked the lower middle bets in fair draws, but this observation is not observationeither statistically significant at a reliability level of 95%. We can confirm that, at a level of reliability of 95%, entities that never start with the lottery would reduce roles.To measure the attitudes of respondents on risk, we used the Holt-Laury risk testing in our sample of 58 respondents, 44 of them clearly expressed their attitude towards risk, we could classify them into sensitive groups (somewhat risk, risk, somewhat prone to risk, prone to risk, very prone to risk and extremely prone to risk).We grouped the results and found 294

305Three groups of respondents were formed according to their attitudes about risk (risk-averse, risk-neutral and risk-averse). Contrary to our expectations, risk-averse subjects waited for the minimum stake in both sets of treatments. Figure 2: Average bets in a fair first treatment Some like the Risk Neutral environment Some are the Risk Averse environment. Consistent with previous research, we expected male subjects to offer more bets than female subjects, with both groups increasing their bets in the regulated market (unfair lottery). In the conducted experiments, the subjects were exposed to two different environments. In a fair lottery I can win 2.5 times my bet with % chance and lose my bet with % chance. The agency represents an unregulated market. In unfair lotteries, lottery losses are limited to half of the stakes. The agency represents regulated markets. Our results showed that male subjects were exposed to a higher risk of waiting than female subjects in both treatments. This result is consistent with major research. We also found support for our second expectation in the male population. 295

306On average, men bet more on regulated lotteries. On average, women bet less than men. Surprisingly, the subjects offered lower bets in the regulated lottery, but did not reach a reasonable level of statistical significance, meaning that they did not change their behavior. In contrast, male subjects were better able to assess changes in risk and learned to place higher stakes in unfair lotteries. We can explain this based on observations from extensive research that show that women are less sensitive to changes in the environment and risk levels. This conclusion needs to be investigated in further research. Acknowledgments: This article/publication is the result of the project Impact of market regulation on risk decision-making of economic entities, co-financed by the Research Grants Agency of the Ministry of Education of the Slovak Republic and the VUB Bank Foundation. Literature: Benazzi. S. - Taylor. R (1995). Myopic loss aversion and the stock premium puzzle. Economic Quarterly. 110 (1) pp Byrnes, J.P., Miller, D.C., Schafer, W.D. (1999). Gender differences in risk taking: a meta-analysis. Psihološki glasnik, 125, p. Fehr-Duda. H.-de Gennaro. M. et al. (2006). Weights for gender, financial risk and probability. Theory and Decision Making 60(2) pp Gneezy, U. - Potters, J. (1997). Risk-taking experiments and assessment periods. Economic Quarterly. 112, Harris, p. C.R., Jenkins. M. and Glaser. D. (2006). Gender differences in risk assessment: why do women take less risk than men? Judgment and decision making. 1. Holt, C., - Laury, S. (2002). Risk Aversion and Incentive Effects, American Economic Review, 92. (5) p. Kahneman, D. Tversky, A. (1979). Prospect Theory: An Analysis of Risky Decisions. Econometrics 47: Kahneman, D. Tversky, A. (1984). "Choices, Values ​​and Frameworks." American Psychologist 39: Klos et al: Risk perception and risky behavior in repetitive gambling. Management Science 51(12). Samuelson, Pennsylvania (1963) p. Risk and Uncertainty: Misunderstanding Big Numbers. Scientia 98 pages. Thaler, RH (1985). Mental accounting and consumer choice. marketing science. 4. Page

307Relationship between selected demographic factors and the eligibility of fraud from insurance consumer Zuzan Brokesov, engineer, Ph.D.Erika Pastorakova, Asst., Ing., Dr. Bratislava Economics, Slovak summary summary of consumer insurance insurance are a big problem in the insurance industry.Insurance Europe, the European Insurance Association, estimates that the discovered and undiscovered consumer fraud is made up of 10% of all payment of compensation requirements in Europe (Insurance Europe, 2012).The motives for committing such frauds are explained in different ways in theoretical and empirical studies.However, the role of demographic factors is marginalized.In this paper, we analyze the relationship between selected demographic factors and the acceptability of the insurance fraud among Slovak respondents.Although the perception of people to accept insurance fraud by consumer does not indicate the actual actions, the two variables are strongly connected.From our results we can conclude that accepting the insurance fraud by the respondents varies depending on age, gender, level of education and faith.Company on previous research, we found that women, highly educated people and the elderly consider all forms of fraud unacceptable.In addition, our study analyzes the effects of religion and revenue level.While in terms of religious affiliation, we confirm our hypothesis that respondents claiming that religion is played by an important role in their lives of consumer insurance fraud, they consider less acceptable than unbelievers, the role of personal income remains unclear.Keywords: consumer insurance deceit, insurance industry, fraud with acceptance, demographic factors Introduction: consumer insurance deceit are a significant problem in the insurance industry.Each year, insurance companies spend huge amounts of money on false compensation requirements (Miyazaki, 2008).Insurance Europe, the European Insurance Association, estimates that the discovered and undiscovered consumer fraud is made up of 10% of all payment of compensation requirements in Europe (Insurance Europe, 2012).53 A significant part of this consumption refers to the opportunistic or soft consumer fraud, a form of consumer insurance fraud that is hardest to detect.Includes attempts to obtain excessive payment for legitimate insurance claims, and was committed by citizens who respect the law (Alliance Against Insurance Fraud, 2007; Miyazaki, 2008; Tennyson, 2002; Viaena and Dedena, 2004; Weisberg and Derrig, 1991).Furthermore, this type of fraud is one of the most often misunderstood forms of crime because most people consider such behavior unacceptable and tolerate it in social communities (Miyazaki, 2008).Tennnyson's survey (2002) found that 73.8% of respondents believe that such statements are common and consider such behavior generally acceptable.53 experimental economic studies show higher values (Gabaldón, Hernández and Watt, 2011).297

308Many studies, both theoretical and empirical, are aimed at explaining the motive for committing such fraud.Explanations include misunderstandings of contracts and resulting differences in expectations (eg Lesch and Baker, 2013), ethical changes, poverty, broker behavior (eg Dionne, 2000), previous negative insurance experiences (eg Tennyson, 2002), contract design(e.g., Lammers and Schiller, 2010; Gabaldón, Hernández and Watt, 2011), Solving Strategies of Looking (eg Crocker and Tennyson, 2002), etc. However, the role of demographic factors in such behavior is marginalized.Since it is assumed that moral judgments are associated with certain demographic characteristics of individuals (eg Milanowicz and Bokus, 2012; Vauclair and Fischer, 2011), the literature on behavior suggests that these factors play an important role in fraud in many financial domains, especially behavioral complianceTaxpayers (Devos, 2008; Cumming, Leung and Rui, 2012), we claim that these factors may also affect the acceptability of consumer insurance fraud.In this article, we analyze the relationship between selected demographic factors and the eligibility of insurance fraud.The research focused on attitudes according to the eligibility of the insurance fraud, not the real insurance fraud.54 Understanding the determinant of the insurance fraud by consumer fraud may help improve the efforts of insurance companies and the Government in Prevention (Tennyson, 2008), as well as in identifying the perpetrator of the insurance fraud.From the insurer's perspective, the demographic data on consumers are easily accessible and allow the creation of a consumer of insurance consumer and their preference to fraud.The structure of this paper is as follows.In the first section, we define selected demographic factors and their role in the eligibility of insurance fraud by consumers based on previous research.In the second section, we explain our data set and the methodology used, and in the last section we discuss empirical results.Review of literature and theoretical background: the role of demographic factors in consumer insurance fraud frauds has not been extensively studied.The role of these factors in insurance fraud is marginalized compared to fraud research in other areas of finance.Only a few authors (Dean, 2004; Dionne and Wang, 2011; Lesch and Baker, 2013; Miyazaki, 2008; Tennyson 1997, 2002) dealt with this topic and explored gender, age, education, revenue and religion.In the next section, we examine the role of each factor based on previous studies conclude that gender and dishonesty are connected, with men more likely to be dishonest than women (Dreber and Johannesson, 2008; Childs, 2012; Friesen and Gangadharan, 2012).In the field of tolerance on insurance fraud, the role of gender was first studied by Tennyson (1997, 2002), who questioned the determinants of consumer attitudes according to the charge for overblown car insurance.She discovered that women have a smaller tolerance for fraud with claims.Her discoveries also substantiated by experimental economic studies, with Dean (2004) and Miyazaki (2008) revealed that women are less tolerated by insurance fraud.age.In addition to gender, age is the most study of a demographic factor that affects the acceptability of the insurance fraud.Generally, age is considered an important factor in all financial decisions, including insurance fraud (Doerpinghaus, Schmit and Jia-Hsing Yeh, 2008).The explanations of its importance range from a greater degree of aversion to risk in the older population to the amount of experience.In terms of insurance fraud, 54 acceptability of consumer insurance fraud is an individual's attitude towards such behavior.Even when it is considered that attitudes do not represent actual actions, the two variables are strongly connected (eg Akers, 2003; Bem, 1970; Warr and Stafford, 1992).298

309Some evidence supports the proposition that older people are more serious about what they perceive to be insurance fraud (Jou, 2013; Tennyson, 1997, 2002). Thus, the relationship between age and insurance fraud tolerance is reversed (Lesch and Baker, 2013). Income The role of income level in different types of white-collar fraud, including tax evasion, is mixed and unclear (DeVos, 2008). However, the findings on insurance fraud were more homogeneous. According to Dionne and Wang (2011), insurance fraud is related to an individual's morality, which may also vary by income level. Furthermore, because insurance claims can increase an individual's income, it has been hypothesized that lower-income respondents may be more tolerant of insurance fraud (Tennyson, 2002). educate. In economic theory, the relationship between the level of education and criminal behavior is negative (Lochner, 2007). However, education has only a small positive effect on white-collar crime, including insurance fraud (Lochner, 2007). Even arguing that Tennyson (1997, 2002) noted that highly educated people have a lower tolerance for insurance fraud, it is difficult to determine the role of education in consumer perceptions of insurance. The problem is mainly in the way education is measured, with higher levels of education not necessarily having higher levels of financial literacy. religion. In general, religion has a negative effect on fraudulent behavior. The higher the level of religious belief of an individual, the lower the risk of fraudulent behavior (Stack and Kposowa, 2006). Similar differences in the relationship between religion and insurance fraud can be assumed and even considered scientifically unproven. Indeed, the role of religion depends less on religious belief than on whether individuals actively practice their religion. After all, almost every religion promotes good behavior, including avoiding cheating. Data and methods: The data for our study comes from a wider research conducted by the Insurance Department of the University of Economics in Bratislava. The purpose of the survey was to shed light on insurance issues for Slovakian residents. The survey was conducted from June 1, 2013 to July 31, 2013, electronically and on paper. We collected 447 complete World Health Organization surveys and randomly selected 314 respondents according to age and gender based on the demographic characteristics of the Slovak Republic (Statistical Office of the Slovak Republic, 2012). Gender, women in the sample made up 51.3%, men made up 48.7%, in terms of age, respondents aged 18-24 made up 15.3%, that is, 39.5%, 45.2% were age. The questionnaire consists of three parts. In the first part, we asked respondents about demographic factors: gender, age, income, education and religion. Questions about gender, age, income and education were simple. We asked religious respondents about the role that religion plays in their decision-making. We not only asked the respondents about their religious beliefs, but also paid more attention to whether they adhere to religious rules in their lives. The formulation of this question is the fact that although many people declare themselves to be members of a religion (e.g. due to family tradition, customs or many other reasons), they do not always behave in accordance with the rules of the religion (e.g. Smith et al., year 2003 ). Thus, our respondents could identify themselves as members of one of three groups: convinced believers, whose religion played a significant role in their decisions, believers, whose religion did not play a significant role in their decisions, and non-believers. In the second part of the questionnaire, we focus on respondents' attitudes towards different forms of fraud. We framed these statements as other people's behavior because they would encourage individuals to honestly answer questions about other people's bad behavior (Arie, 2013). Respondents used a six-point Likert scale (1 defined as perfectly acceptable behavior, 6 defined as completely unacceptable behavior) to rate four different types of behavior, including:299

3101. Lies the facts when putting insurance to obtain a lower insurance rate, 2. Requests for property due to the appearance of the situation before the onset of an accident accident, 3. Please provide the nature of the accident, get loss of insurance insurance insurance form a form that is not covered, 4. Perform receipt certificateor it is estimated to increase the amount of insurance requirements. Each definition is accompanied by actual examples, the purpose is to increase the clarity and imagination of these behaviors. In addition, we avoid using the word fraud or its synonyms go through the whole questionnaire. The main reason is to avoid identifying ourproblems as illegal behavior.Empiric results and discussions: from a general perspective, our subjects believe that insurance fraud is still unacceptable and not acceptable (P -value <0.001). They have completed all types of fraud, using 6 points (1 point in completelyEligible behavior, 6 points in completely unacceptable behavior). Only 13.69% of respondents conducted false fraud (less than or equal to 3) of different types of different species, and only 1.6% of respondents believed that all types of behavior were completely acceptable.According to personal behavior, the range of this value is 3.2 to 7.9%. The elementary school believed that the second category (loss of the insurance demands proposed the most acceptable behavior and estimated with the lowest average. This kind of behavior is the only oneThe act that really has a loss, and is also the most common behavior, mainly in car insurance. The dental results are listed in the 1st Table 1 of the mean value of accepting the acceptance of the insurance fraud N Medium SOA.Dev before losing a factor on the application for installation 314 lower insurance premiere M 4.54 1,489 Insurance Request 314 4.19 1,642 distorted the nature of an accident disadvantage of insurance accidents 314, a loss of 4.81 1,432 forged or estimated that it increased the amountshelves.Religion) analyzes the differences between the acceptance of the false behavior of individual respondents. All of our results, are our results in accordance with previous research (Dean, 2004; Tennyson, 1997, 2002). We found men with low levels of education and younger respondents believe that all kinds are all kindsFraud behaviors are easier to accept.Muschers show greater acceptability in all four cases, but the differences between men and women are similar in all four predicted frauds. The information also shows that, compared to young respondents, older people think that all kinds of behaviors are not acceptable.In the third behavior (distorting the nature of the accident to get the loss of money insurance for not covering the shelf), the subjects of the age group and the subjects of the age group are rated at the same time.obtained from the age of the age. The expected results are obtained on the relationship between education and such behavior. The high education is low -education with low acceptance of insurance fraud. However, these differences are not significant in all statistics 300

311False The result of the analysis of income level is mixed. On the one hand, compared to monthly incomes of 1500 and above, monthly income of less than 330 showed a high value of insurance fraud. But on the other hand, income level shows a lower acceptability of insurance fraud. Therefore, these the results are unclear and do not have statistical significance. The last factor in our investigation is religion. The analysis of the relationship between religion among the respondents and the tolerance for fraud in the consumer insurance policy partially confirmed our assumptions. .However, the respondents said that they firmly believe that (the decision to decide on religion plays an important role) chose acceptable values ​​provided by the insured. Therefore, the values ​​of strong believers are closer to non-believers. This observation is the opposite of our assumptions. We think that an individual of strong believers finds fraudulent behavior more unacceptable than anyone else. Table 2 shows the detailed results and the value of the main statistical factors in Table 2. According to the characteristics of population statistics, the acceptability of insurance fraud. .Or estimates that the nature of the application of the accident causes the nature of the accident report, and the application is high to get insurance to get a lower accident, to get an accident with a loss before losing a loss.Sex Female Male P Value Age age in age of age P Value Primary school P Value of income less than P Value of religions cannot be reduced to p value Note: P Value: P Value is a value calculated by Krankal Wallis - Analysis of Variance shows that the difference in sample volume in category 55 is significant. We believe that the statistical significance level is 10%.301

312Conclusion: This article examines the relationship between selected demographics and the acceptability of insurance fraud. The research focuses on attitudes about the acceptability of insurance fraud rather than actual insurance fraud. From our results, we can conclude that the perceived depth of perceived acceptability varies from person to person and that this variance is not random. Theoretical and empirical studies suggest that there are multiple explanations for this variance, including demographic factors. The results of this study support the hypothesis that demographic factors play a specific role in individual perceptions of the acceptability of insurance fraud. Consistent with previous studies (Dean, 2004; Tennyson, 1997, 2002), we found that women, highly educated, and older individuals find different types of fraud unacceptable. In addition to these factors, we also analyzed the relationship between the level of income: religion and the respondents' attitude towards insurance fraud. However, our results were not conclusive. The difference between higher and lower levels of gross monthly income is expected. But the differences in attitudes among middle-income respondents did not follow the expected pattern. Similar results were obtained regarding the role of religion. We found that nonbelievers find claims fraud more acceptable than believers. believers, which raises the question of their level of overconfidence and/or hypocrisy. It is clear that many factors play a significant role in shaping consumer attitudes toward insurance fraud. Consumer demographics represent only a small part. Not only can insurers easily obtain such data from consumers, but understanding the relationship between these characteristics and fraud levels and consumer insurance acceptability can help improve insurer and government efforts (Tennyson, 2008). Furthermore, understanding their role in the permissibility of insurance fraud can also help create types of insurance consumers and their propensity to commit fraud, which can aid in the ongoing process of identifying potential insurance fraud. Acknowledgment: This study was made possible thanks to Vega research support entitled Perspectives of the insurance market of the Slovak Republic in terms of civilizational challenges no. 1/1122/11 provided by the Ministry of Education, Science, Research and Sports of the Slovak Republic. The authors also thank all the anonymous survey participants. References: Akers, R. Criminological Theory: An Introduction and Evaluation. Los Angeles: Roxbury, Ariely, D. The honest truth about dishonesty: How we lie to everyone—especially ourselves. HarperCollins London, Bem, D. Beliefs, Attitudes and Human Issues. Oxford: Brooks-Cole, Childs, J. Gender differences in lying. Economics Letters, Vol.114, 2012, PP Alliance Against Insurance Fraud. Insurance Fraud: The Crime You Pay For. Available at: [Accessed 2 August 2013]. Crane, J. Popular theories of ghetto and community influence on depopulation and adolescence. American Journal of Sociology, Vol.96, No.5, 1991, p. L259. Crocker, K. J. and S. Tennyson. Insurance fraud and optimal settlement strategies. Journal of Law and Economics, Vol. 45, 2002, p. Cumming, D. ., Leung, T.Y. and O.M. Rui. Gender diversity and securities fraud, Working paper,

313Dean, D.H. Perspectives on the Ethics of Consumer Insurance Fraud. Journal of Business Ethics, Volume 54, Number 1, 2004, pp Derrig, R.A. Insurance fraud. Risk and Insurance Journal, volume 69, no. 3, 2002, PP DeVos, K. Tax Evasion Behavior and Demographic Factors: An Exploratory Study in Australia Revenue Law Journal, Vol.18, No.1, 2008, PP Dionne, G. and K.C. Wang. Does insurance fraud in auto theft insurance fluctuate with the business cycle? Journal of Risk and Uncertainty, volume 47, no. 1, 2013, PP Dionne, G. An empirical measure of information problems with an emphasis on insurance fraud. Handbook of Insurance, The Netherlands: Springer, Doeringhaus, H.I., Schmit, J.T. and J. Jia-Hsing Yeh. Effects of age and gender on automobile liability insurance payments. Journal of Risk and Insurance, Vol.75, no. 3, 2008, pp Dreber, A. and M. Johannesson. Deception of gender difference. Economics Letters, Vol.99, 2008, p. Friesen, L. and L. Gangadharan. Individual level of evidence of dishonesty and the effect of gender. Economics Letters, Vol. 117, No.3, 2012, pp. Gabaldón, M.I., Vázquez Hernandez, F.J. and R. Watt. The effect of contract type on insurance fraud, Working Paper, Insurance Europe. The impact of insurance fraud. Available at: [accessed 20 July 2013] Jou, S. Speculative Insurance Fraud in Different Political Economies: A Comparison of Taiwan (Asia) and Europe. Handbook of Asian Criminology. New York: Springer, Lammers, F. and J. Schiller. Contract Design and Insurance Fraud: An Experimental Study, Discussion Paper, University of Hohenheim, Lesch, W. and B.R. Bakker. Balancing the Insurance Equation: Understanding Managing Consumer Insurance Fraud and a climate of abuse. Journal of Insurance Issues, Vol. 36, No. 36, No Lochner, L. Education and Crime, Working Paper, University of Western Ontario, Milanowicz, A. and B. Bokus. Gender and moral judgments: the role of who speaks to whom. Journal of Gender Studies, 2012, PP Miyazaki, A.D. Moral perceptions of insurance claims fraud: Do higher deductibles lead to lower ethics? . Business Journal Ethics, Volume 87, Number 4, 2009, PP Smith, C., Faris, R. and M. Regnerus. An account of subjective religious beliefs and alienated attitudes toward religion among American adolescents: A research report. Sociology of religion, vol. 64, no. 1, 2003, PP Stack, S. and A. Kposowa. The effect of religious beliefs on the acceptability of tax fraud: A cross-country analysis. Journal of the Scientific Study of Religion, Vol. 45, No. 3, 2006, PP Statistical Office of the Slovak Republic. Demography. Available at: [accessed 1 August 2013] Tennyson, S. Economic Institutions and Individual Ethics: Consumers on Insurance Fraud Research. Journal of Economic Behavior and Organization, volume 32, no. 2, 1997, pp Tennyson, S. Insurance experience and consumer attitudes toward insurance fraud. Journal of Insurance Regulation, volume 21, no. 2, 2002, pp Tennyson, S. • Moral, Social and Economic Aspects of Insurance Claims Fraud. Social Research: An International Quarterly, Volume 75, Number 4, 2008, PP Vauclair, C.M. and R. Fischer. Do cultural values ​​predict individual moral attitudes? One-on-one cultural multilevel approach. European Journal of Social Psychology, Vol.41, No.5, 2011, p.

314Viaene, S. and G. Dedene. Insurance Fraud: Issues and Challenges. Geneva Papers on Risk and Insurance Issuance and Practice, vol. 29, no. 2, 2004, p. Warr, M. and M. Stafford. The influence of bad peers: what they think and what they do. Criminology, Vol. 29, 1991, p. Weisberg, H.I. and R.A. Derry. Fraud and Auto Insurance: A Basic Research Report on Personal Injury Claims in Massachusetts. Insurance Regulation Journal, Vol. 9, no. 4, 1991, p

315Implementation of innovative public administration management methods in industrial companies.Theoretical considerations and models for practical application, Technology University of Bratislava, Slovakia, Technology University of Bratislava, Slovakia, University of Science and Technology in Bratislava, Faculty of Faculty of Materials and Technology Summary Abstracts Focus on General Topics Consider and explain why public administrationIt is carried out in the private sector an innovative management approach can be considered a reasonable purpose.Furthermore, basic assumptions were determined.After that, the individual steps are described in detail in detail the implementation model, and the additional note gives an illustration of considering the implementation and the trade process.At the end of each process carried out in this way, there will be a structured evaluation of the methods and actions carried out.Based on the specific description of the course of the action, the article describes a generally transparent model with the necessary stages of work, tools and the appropriate necessary measures.Keywords: innovation management, implementation of the method of management of innovation, introduction of public management: since industrial companies are constantly ahead of the challenge of operation and improvement of related products and services.In order to maintain innovation among competitors, structured management of innovation is becoming more important.Innovation management requires the creation of an environment in which new ideas or approaches are created and accomplished.Employees receive an environment necessary for the development and implementation of innovation in all aspects of the department to ensure long -term business success.Furthermore, there is also a responsibility for the development, introduction and implementation of technological and socio-technical products of the company, as well as processes and solutions (cf. Stummer/Günther/Köck, p. 25).On the one hand, attention should be tied to the technological and content aspects of the innovation process, implementation, on the other, is social integration of any changes in business systems that need to be controlled and coordinated.This is achieved with the development of communication structures and the implementation of the incentive program and a decrease in resistance to innovations and changes.Since different parameters lead to often different approaches to solving problems, a new approach is required to find innovative ideas and opportunities 305

316Corporate management will be presented as concrete support for the first steps in innovation management. Knowledge and methods from different areas of public administration will be used in industrial companies. Although the structure of public administration differs in many ways from industrial enterprises, it is effective to identify common features and implement promising solutions. Basics Some basic ideas are initial ideas of ideas for implementing the method in public administration. As a first step, examine the structure and similarities of the industrial sector and the public administration innovation system. The following elements define an innovation system (see Koschatzky, 2011, p. 19) Industrial companies should be based on: Acts on: 1. Institutional structure: Institutional structures are established through other companies, research companies, government regulations, networks and conventions. 2. Incentive programs: incentives for individuals and institutions to facilitate technology transfer, learning processes, qualifications, start-ups, etc. 3. Skills and creativity of actors: The skills and creativity of actors within each system differ due to the variety of goods and services. 4. Cultural traits: Cultural traits play a role in different approaches to technology and usage behavior, as well as social acceptance of the possibility of self-employment failure. These elements can also be applied to public administration. In addition, however, three thematic factors that have a decisive influence on innovative activity are taken into account (cf. Geppl, p. 19): 5. Legal provisions: the power to make laws or regulations is an instrument that can only be made by legal entities. At the same time, these entities are 100% bound by laws and regulations, and some have clear implementing regulations, leaving little room for innovative implementation. 6. Fiduciary Use of Funds: Public funds consist of revenues, taxes and third party fees and should be spent conservatively and fairly. Mainly for this reason, the creation of new competitive structures based on the innovation step (a normal process in a market economy in the industrial sector) is a very controversial process and shows a very political approach to control. 7. Mandatory public participation: Public administrations are limited (partially by law) in informing the public and third parties. This also applies to innovation-based areas. Therefore, constant communication with the public may be necessary. Standards are developed based on the evaluation and development of the administration through increasing experience and implementation of the pilot innovation process. The aforementioned factors are characteristic of public administration and can often lead to the development of methods, resolution processes or operating principles that are rarely implemented or chosen in companies. In some cases, however, companies can tap into unrecognized innovation potential. Based on these theoretical findings, a reusable model was built to easily examine different observations in public records, 306 Won

317In a structured or random way, related to the possible use of the company. Therefore, a decision should be made as soon as possible on the application or rejection of possible approaches. Some initial assumptions should be checked during the preparation phase by the project manager of the company concerned. Initial assumptions of the implementation process The entire implementation process is based on several assumptions as initial assumptions: The field of structured innovation management is growing and steadily professionalizing in the private sector and public administration (cf. Engel/Nippa, p. 67 seq. ). In both organizational forms, this is partly based on efficiency analysis, but also on various other factors such as analysis, retention of power and other mechanisms (see Schliesky/Schulz, pp. 106 seq.). Different parts of innovation systems, innovation processes and innovation dynamics cannot be applied equally because each of them has different characteristics. However, the basic assumptions and goals for idea generation, defining the application domain and its successful implementation are similar or can be similarly identified (Koschatzky 2011: p. 19). Due to specific approaches, ideas or larger pressures, it seems reasonable to explore the implementation of innovation management solutions from public administration to the private sector in certain sub-areas. This was also shown by field tests of the model. The implementation of this model is also fruitful for the industrial companies concerned, especially considering the numerous success stories that have demonstrated the possibilities for reverse implementation. Implementation process Based on the assumptions described in section 1, the implementation process can be implemented and structured as follows. However, before starting operational steps within the company, a project manager or committee with a clear decision-making structure must be appointed. They will be responsible for the planning, implementation and realization of specific process steps. Managers or boards must ensure that process steps are handled correctly in terms of content. Furthermore, they must employ appropriate staff or, if necessary, select experts with professional qualifications. The nature of the process gives his organization some flexibility, such as moderating work phases, which the project manager can or should use to improve the process and achieve concrete results. 1. Selection of management methods: In the implementation process, define possible management methods, check their innovation and practicality in the company. Public administration projects awarded at various national and international awards and competitions will be used to identify attractive approaches. The results of these competitions are often very actively disseminated by public bodies and are therefore easily accessible regionally and interregionally through their websites (see Public Administration Awards 2010). Otherwise, interested companies must form a jury made up of experts from the field of public administration and private economy. Therefore, it is possible to choose a specific method to be researched for the company. As for the jury, which is specially formed by the company itself, various evaluations and external opinions should be accelerated from the very beginning. The jury had to be composed in such a way that it would remain the same during the long 307

318A condition for constantly presenting its approaches to obtain a structured, repeat process.The final decision on members of the Yuris and determining the management of the members is made by the head of the company project, taking into account the possibilities and management.The implementation process certainly contributes to different knowledge and juris members of the mission.2 experiences.Progressive abstraction: The second step is to abstract the appropriate approximation in accordance with the actual goals and objects of the effort of progressive abstraction (cf. Vahl, p. 109 seq.).The selected public governing approximates are revised by the methodology in terms of answering the central questions about the basic goals.What really matters?Progressive abstraction tools are applied for this purpose.Thus, it is possible to identify the relations of the superior and determine which problem can be solved by which method.This abstraction was performed by the project manager and a self -organized workshop team (see Vahl, p. 109 seq.).Implementation: 1. formulation of the original problem 2. Preformation of the problem 3. Try to approach super-torn relationships with the question of what really matters?4. Find new processes of solutions that serve as a starting point for the rehabilitation of problems in step 5 below below.Repeating until the maximum step of abstraction is reached, the project manager must monitor the strict adherence to the sequential processing of these five steps.3. Creating a group of experts: In order to evaluate and measure these quality methods of abstract content, measured by the characteristics of innovation and usability of industrial companies, a group of experts was created.Depending on the problem, availability and ad-hoc options, this library should and could.Not only the volume, but also the heterogeneity of the subjects that experts deal with in their daily work is important.For example, not only the head of the local media house, because of course, they will otherwise evaluate potential problems in logistics, but the director of the factory construction company operating within the EU.Ideally, a group of experts will consist of qualified key employees or a company and a senior management representative.It is also worth considering representatives of trade associations.However, it is important to note that evaluation of innovative approaches can be difficult if it is not implemented from the perspective of a company with specific needs and goals.A short presentation of a project expert 4. Knowledge of the project manager on evaluation capabilities and the time frame of the evaluation process increases the expected response rate.Creating a questionnaire: Creating a questionnaire for specific and structured surveys of experts of industrial companies on their opinion on the innovative characteristics of individual measures and their applicability.The progressive abstraction was mentioned in the organization as a project application, the project name and questionnaire on the results.Two additional columns were inserted to reflect a professional assessment.One column is used to evaluate the innovation of each item on a scale of 1, which means that the idea is very innovative, up to 5, which means that the item is not innovative.The second column is used to evaluate the usability of the method.1 means the method is available at all times, 5 means 308

319This method is completely useless.The questionnaire sample is in the addition of this document.5. Powder data evaluation: The purpose of evaluation is to make recommendations on how the survey could be carried out.Therefore, the average of professional opinions are collected in the same way as companies of interest.In this way, the approaches of the company that promises the most can be evaluated step by step.In the context of assessment of survey data, the following questions and relationships have been processed: Innovation methods of assessing features of management of medium -sized experts in the method of assessing a medium grade assessment method for calculating usability in the company 6. Adjustments for Industrial Companies: Based on these estimates, industrial companies are comparedwith an average expense of experts.In this way, the possibilities and details of the assessments related to the methods can be detected by companies based on average normal estimates, to include in more detailed consideration in the next step.By comparing the average ratings of experts with those interested companies, methods that have a high rating of usability and innovation can be identified and priorities can be identified so that they can focus on implementation in a way that saves time.The terrain tests have shown that it makes no sense to adopt methods that companies evaluate more negative than experts, because they are specific, concrete considerations often contradictory.7. Enterprise feasibility research: Development of the methods specified according to the above criteria for possible use in industrial companies is carried out in a structured workshop on the basis of questionnaires for each abstract method.The workshop runs and moderates the manager project to maintain a high time pressure without implying pre -shaped ideas.Each abstract method is presented in five minutes.The practical examples of public administration implementation were presented to show possible areas of application, and the scope was widely described through public administration publication on projects and methods.If necessary, publications or project descriptions must be asked to competent authorities.The questionnaire must be fulfilled within a maximum of 20 minutes.This will be announced at the beginning of the workshop to create time pressure.For example, ideas that do not seem to be of immediate benefit are quickly rejected (see transcript, model of workshop transformation, p. 5 seq.).Between each approach, project partners can take a break of about ten minutes.Discussion elements during a workshop with appropriate representatives of interested industrial companies (in the following order): Description of abstract methods definitions of unique or special methods in which areas of the company these special methods can be used?Use of the app?What are the advantages and disadvantages of this approach?What are the narrow throat for the company that uses this method?309

320How to solve these problems in the protection of industrial companies? Who, stakeholders or third parties must use this method in industrial companies? Industrial company? Can the required investment or potential sources of income and revenue be estimated? What are the implementation steps? Based on the order of time, can are these steps implemented with these steps (external as internal) design? How high is the opportunity after answering these questions? There is still a problem with realizing the realization of the unpredictable? How to solve these problems? 8. Plan and implementation: Together with the responsible representative of the industrial company , it is necessary to establish a project plan for the configuration and implementation of the company's methods thereafter. Implementation and application of recently obtained methods to clearly define consistent goals, Reasonable share of responsibilities and entities with general responsibilities. Generally agreed time frame of aware with clear definition of milestones is partially delayed in implementation. DE project manager must record the agreed plan and communicate with all participants .9.Evaluation: Even after implementation, on the other hand, evaluation of the process is needed to improve the evaluation by applying objects of potential space use, instead of highlighting other factors. Personal relationship between the participants. The evaluation must be based on the exact definition standards. The evaluation will be participated by the participating industry members, not the expert member. conclusions about future management. The purpose of the consistent evaluation table is to get feedback from decision makers and participants. In addition, the success or failure of the success or failure of the entire process can be determined in accordance with the results. And they conclude with comments to support the implementation process, in order to successfully received this procedure in interested industrial companies, which means the achievement of specific innovation projects, further innovation and further development of project management, including support, motivation, motivation, except motivation, except For motivation, motivation, except the above-mentioned work steps and authorized project managers, also must be the information of all parties involved in the embodiment. This also shows that in the example of the partner company CEMEX (see CEMEX 2012), the first na -tes test is recorded in the transcript.310

321This is the case whether the procedure is internal or other departments. In the course of this, the management of innovation should be provided with the appropriate framework conditions for the innovation and development and transformation of different employees of employees to ensure long -term success and create a certain sense of participation.S one side, through developmentCommunication structures, on the other hand, this is implemented by applying stimulating plans and reducing innovation resistance and change. It is important to provide money or stimulating stimulus incentives. Shortly, a comprehensive explanation and an overview of planning and common goals can usually eliminate many obstacles onon the beginning of the project.proof expert in general questionnaire for general questionnaires on the project of innovation projects of public management method of exploration of government projects for industrial companies XYZ Innovation features 1 = very creative 5 = no innovation o o o o o o o o o. This method is available in industrial companies 1 = always useful 5= Do not use the delivery address for the entire questionnaire and the contact option in question. We thank you on your time and support of Figure 1: General Questionnaire Source: Table to assess the attachment and possible questions and a possible question assessment form.Thank you for taking out a few minutes to meet this assessment pattern. When you make your opinions and criticism, we can jointly improve the implementation process. Thanks to you! Implementation of project names project name and evaluation evaluation 1 = strong consent 4 = strong opposition to see if you seethat the industrial company is comprehensively improved during the implementation procedure for the Os o? Do you fully understand your role in the implementation of O o? Do you think that the efforts of industrial companies are sufficient to share the results of the results? Will you start this implementation procedure by determining potential innovation methods and itsUsing in your company? Do you think this is the most effective way to use attraction o o o o o 311

322Mode of public management of industrial companies? Do you participate in the second procedure for the implementation of o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o against o against against against against against against against against O against O o o O O O O O O O O O O O O O good good opens Form-Professor Source: Domestic Manufacturing Reference Materials: Jesunbel Againcation, () Invodination, Lowing () EXCLUSION, AGMANGATION, () AGMANGATION, Not award, AGMANES INSTPARTGERGA: IKA (2008): We have canceled administrative management, the Palace of the Federal Prime Minister, the Austrian Federal Prime Minister, Koschatzky K. (2011): the basis of the concept of innovation system, economic geography of the discourse thesis and Flaenhoff System Institute for Technology and Innovation.Schliesky, UTZ, Schulz Sönko (2010): Basic Success and Key Factors of the National Innovation Process are: National Innovation Management, Institute for Administrative Sciences, University of Alfir, Kelchrisian, University, Kiel Stummer Christian, Günther Markus, Köck Anna-Maria (2010 (2010 (2010 (2010 (2010 (2010): Fundamentals of Innovation and Technology Management, Faculty of Verlags-Und Buchhandels AG, Vienna Transcript, Cemex Austria AG (2012) transformation model: MMAG.(FH) Harald Frittsch, strategic director at Cemex Austria AG, mr.Mag.(FH) Michael Vanek, business development and marketing, mag.(FH) Max Mazelle, Project Manager, Langersdorf () Volker (2003): To ensure training and creating the creation and creation of adult education, Grin Verlag, no.1 edition, Norderstedt Public Management 2010 Austrian Federal Prime Minister Awards () Author: Mag. (FH) Max Mazelle graduated from Bank and Finance, and is currently a doctoral course of innovation management under the supervision of the University of Prorector.profer doctor.spether.dr.František Horták, University of Science and Technology, letters Bladisla.312

323Procedural labor law studies with a focus on active learning Moya-Amador, Rosa, graduate lawyer in the field of labor and social security law, Faculty of Labor Sciences, University of Granada, Granada, Spain Finally, we present two innovative techniques for creating more active attitudes towards learning about process-based labor law courses. On the other hand, audiovisual practice materials allow students to virtually participate in court and extra-judicial dispute resolution hearings. On the other hand, using group interviews as a working group technique, students submit prepared questions to a panel of experts in the fields of labor law and social justice. This experience was continued and improved over two school years with very positive outcomes for the students, facilitating learning as a constructive and participatory process, not just a receptive one, which makes it easier for them to acquire objective information and legal knowledge and rationalizes access to this information from a critical perspective by gaining a better understanding fundamental socio-political situations. Students are very active, engaged and collaborate with their teachers and peers and learn to work independently, becoming key players in solving case studies. This approach was also very satisfying for teachers, whose sense of professional worth was enhanced through learning to teach and teaching to learn. Keywords: active learning, virtual practical experience, expert group, collective interview. Introduction: Undergraduates need an education that complements the theoretical and practical aspects of their chosen field of study. Therefore, at law schools, teachers should familiarize them with the socio-legal reality in which their future professional activity will take place. As part of any bachelor's or master's degree that teaches procedural labor law, it is vital that students undertake practical activities that prepare them to defend and represent the interests of employees in the field of labor dispute resolution. , supplement theoretical studies and acquire skills necessary for future professional activity. In order to create this much-needed link between practical and theoretical training, in a field of law that is more often associated with rote learning, a team of professors from the Department of Labor and Social Security Law at the University of Granada (Spain) taught at the same university, the Faculty of Labour, introduced changes in teaching methods, including the presentation of case studies supplemented with practical audio-visual materials and group interviews with a group of experts in the field of social responsibility. These activities, sponsored by the Vice-Chancellor for Academic Affairs and teaching staff at the University of Granada, have funded several Innovation and Educational Practice (ITP) projects over the past three academic years, allowing us to upgrade books, improve and update our teaching materials, resulting continuous and extensive legislative reforms implemented in the field of work in recent years313

324With the social security and related rules of the program, it is outdated and reduced academic efficiency. Without the generosity of employment justice professionals from the judicial administration and the Department of Employment of the Regional Government of Andalusia, unions, Granada and other parts of Andalusia in other parts of Andalusia, these ITP projects will not implement, lawyers and employment will be employed not be implemented, lawyers and employment advisor. These qualified professionals allow us to learn from their experience and daily work, share their activities, exchange views and talk about their experience in resolving judicial and non-judicial labor disputes and labor relations and management. Excellent achievements have confirmed the effectiveness of this method of this method. Now it has achieved significant development. Through registered legal cases, he expanded and improved the ability to teach and learn audiovisual resources. These superior simple assumptions allow students to participate in real conflict resolution and provide assistance from experts in the field. They propose solutions for students to consider. This virtual personal experience represents a more positive form of educational exchange that allows future professionals to imagine the real situation of social conflicts and their legal solutions. It is provided by qualified practitioners and provides theoretical interpretation in the classroom. This new teaching method promotes independent work and students to actively participate in the learning process and strengthen professional skills. This is the target of the new European zone of higher education (Delgado-García, 2006; De-Miguel Diaz 2006, Blanco-Fernández 2009) The essence of the study. interested in cooperation with the Employment Court and the Dispute Resolution Court. It is not easy to organize and implement real practical practices Activities or these activities are decided by the Board of Directors or collective agreement. Improving arrangements, travel arrangements, authorization, number of students, etc. often interfere with this task, and it is even more difficult to complete when the time is determined by the course settings of certain subject. Therefore, this procedure, if not impossible, must be very complicated, sometimes not valuable for students. Considering these situations and recognizing the time and energy and experience of leading our students in the last few years, we are considering the possibility of using case studies in the classroom, but we have to write the script, record and editing technology in advance (Moya-Amador, Serrano-Falcón & Tomás-Jiménez, 2011; Moya-Amador & Serrano-Falcón, 2001 and 2012). This idea was perfected and implemented this year, and further filming at a meeting of students interviewed experts. It is believed that it is crucial to approach the real world in the classroom. Our goal in this project is to use other tools or educational resources to complement the traditional method of explaining theoretical interpretation from the teacher's perspective. In the current academic background, the potential of tapping new technologies is meaningful. These new technologies are now firmly established in all walks of life.314

325General content: Based on the students' reading learning process, it complements the teacher's theoretical interpretation. You can use professional investments in professional practice, such as judges, judges, judges, employment lawyers, employment advisers and mediation in the center. .Mediation, participants in arbitration and conciliation (CMAC) and the Andalusian dispute system (Sercla). This contribution is achieved with the help of the following tools and innovative technologies: *With the help of audiovisual media in the classroom, use the recording of the work of the Labor Court and the offices of Granada and Sekr on Labor Court and Granada and Sekra Office. Study the real situation. Provincial judicial authorities (Andalusia Supreme Court, New York City and Mella) and non-judicial authorities followed the authorization and were approved by all parties involved. The recording meeting is based on a script based on the learning focus determined by the teacher. Therefore, the actual proposed case is invented to respect the right to privacy and image. Due to the issuing of schedules and the large number of professionals (30) inside and outside the university, the preparation of these cases is very complicated. All the people involved provide their skills, commitments and enthusiasm, so that they will this activity to produce useful primitive and innovative materials.*After we presented and studied the professional courses, we organized a meeting with the professionals who participated in the last part of the school year. The activity includes two parts: The first is the professional group; Professional Allen is highly qualified and has many years of experience reviewing their fields. The students used it because they studied this problem in theory and actually participated in court programs and mediation procedures. Another important aspect of strengthening the learning process is that with the participants and their professional experience, they are experts who participated in it existed in the class for almost the whole year. However, students can now see them and ask questions for the first time when they are different from the auditorium of the School of Labor Sciences. *The second part of the meeting is based on the form of collective interviews as a group work technology . In this technology, students asked previous considerations and development. This activity requires communication between students and teachers, because in the year of solving a certain problem, some problems happened, especially those questions that have practical impacts. In each group, the student is responsible for writing a series of practical questions for professionals within a few months before the meeting. Then this list was filled out by the teacher so that the experts' answers describe the topic in detail. For all participants, this experience is new and satisfying: the professionals who were interviewed; subject teachers and event organizers; and students who voluntarily present improvements and suggestions for improvement. This opportunity is the end of all of us - the end of the year. I thank all the people who made it possible, especially my students. Methods and materials: The study of the use of audiovisual materials is a study of real situations. understanding applicable legislation, clarifying issues and supplementing related learning laws and jurisdictions with teachers, students can also see how to propose and treat claims by employers against employees in real-life situations. Or a possible solution provided by mediation staff. This situation includes a case of dismissal (Figure 1), discrimination at work (Figure 2) and the rights of the widow and children 315

326In the event of an accident at work, the employer made a change after the death of the employee (Figure 3) and working hours (Figure 4).As shown in the picture.1. CMAC mediation to claim diagrams of unreasonable dismissal.2. Protection of fundamental rights and freedom.3. Social Insurance Procedure 316

327As shown in the picture. 4. Sugar mediation in labor disputes in the legal field is often used, and case studies are often based on written materials. Through the use of video, the footage of the case studies is in real locations, and with appropriate experts with appropriate experts. However, real conflicts at work have a more direct impact on students through the images presented, which enhance students' perception and encourage the questioning of factual and fundamental legal concepts and the expansion of their contributions beyond the learning of legal and textbook information. An important advantage to emphasize is that students can use the technology in their personal study time, as well as teachers within teachers. Records of various situations can be observed, and the necessary theoretical presentations and detailed records are also given so that students acquire familiar names of different systems of working solutions. Students can be present virtually while also receiving information from their teachers in the case of courts, offices, court clerks and other litigation such as CMAC and SERCLA without the hassles of organizing events, either in the On classroom or in the classroom. , such as programs, number of students, number of students, questions about space and the need to travel to the Court and Administration Building. Student work, together with recordings, provides theoretical and practical written material for each case: claim forms, statements of parties, court decisions, court documents, court documents, study or recording of each case and the work to be carried out Conciliation forms of plans/questionnaires, minutes and harmonization procedures, etc. Such teaching units are being prepared. :1. Use of audio-visual material with the corresponding work plan2. Time for group work (small groups are recommended during class meetings and outside the classroom). 3. Each panel presents findings on the issue and highlights important aspects and theoretical issues reflected in the case studies. The teacher then evaluated the findings and contributions of each group and concluded the case by fulfilling, collecting and assessing the general needs. 4. . To end the academic year and review the entire topic, we organized the first conference on procedural labor law: experts in the classroom at the Faculty of Labor, discuss and discuss the implementation of Law 36/2011, discuss, discuss, discuss, discuss, 10. lis. This session allows students to ask questions about practical problems that arise during case studies, 317

328Send these problems to the following participants: Judge of the Supreme Court of Andalusia, the Supreme Court of Melilla and Melilla; Employment Judges of the Supreme Court of Granada; social security clerk and attorney. As shown in the figure.5. Meeting plan. 6. Experts interviewed by students: This initiative significantly improved the academic performance of students by increasing motivation and participation activities, so that they can better absorb the content of the topic. As future professionals in the field of employment law, a positive role in learning represents parties to resolve labor disputes. The relationship between the teacher and the student and the student is strengthened by their discussion, class and group work, which is strengthened, thus improving the dynamics of the group. These educational technologies have promoted a more active and participatory learning method in the class. This is a personal method that encourages students to work independently , although it should be implemented when teacher supervision is needed. This greater participation means 318

329Students work tirelessly and believe that what they do is useful for their professional education, making them more aware of current social-legal problems and teaching them to interpret social and economic reality in which they will work.Therefore, the process is more successful and transience is greater.Conclusions: The technology described has proven to be an effective educational innovation that is feasible, useful and includes new information and communication technologies.It enables a more complete learning process that is proactive, individualized, collaboratively, associated with small groups and teachers and more independent.Survey of satisfaction and evaluation results reflect the favorable outcome of this experience, including the three administrations of the Judicial Administration, the Ministry of Labor Andalusia and the University of Granada, that is, three options for improving solutions, court or extraordinary, social research.- Working conflicts.Literature: Blanco-Fernández, A., Coördin.Desarrollo y evaluación de competencies en educación superieur.Madrid: Narcea, Delgado-Gracía, A. M., Coord.Superieur.una Accearnencia desde el desde el la La La cenuncia Política.Barcelona.Barcelona: Bosch, Miguel-Díaz, M. de.El Professoro Universitario Ante El Espacio Europeo de Educación Superior.Madrid: Alianza, Moya-Amador, R., Serrano-Falcón, C., ed.Aranzadi, S.A., 2011. Moya-Amador, R., Serrano-Falcón, C., Tomás Jiménez, N. Realidad Jurídico-Laborl en el Aula.Guías de Trabajo Autónomo Con Medios Audiovisuaales.Arbor: Ciencia, Pensamieient Y Cultura.VolIn p.a.García.(Ed).And Jornadas de Innovación Assistant Professor (PP).Granada: Ada Book,

330Education for Sustainable Development: An Evaluation of a New Curriculum for Formal Primary Education in Bangladesh Fahmida Haque, MA ELT, MA IBAIS University, Bangladesh Abstract The social purpose of education is long-term and aims to build and sustain a sustainable future. Primary education deserves special attention in developing countries because it plays a key role in promoting basic intellectual skills, such as literacy, that are critical to success. In Bangladesh, the newly launched primary education curriculum is a step towards realizing the vision of education for sustainable development. Therefore, this paper tries to find out the prospects of a new curriculum for primary education in Bangladesh as Education for Sustainable Development (EDD) and issues related to it. This article also tries to find out what needs to be done to create an effective ESD curriculum for primary education in Bangladesh. Key words: ESD, basic education, curriculum description Education is one of the most important elements of human ability. It is also one of the main sources of greater economic growth, development and greater wealth for individuals and families in the process of economic transformation. Improving labor productivity, efficient use of land and other physical assets, and strengthening socioeconomic empowerment are the three main ways in which education contributes to economic development. On the other hand, education can also reduce the burden of poverty. Estimates for Bangladesh show that households with no formal education are six times more likely to be poor than educated households (Rahman, Kabir, & Alam, 2005). This is why the level of education is considered the main indicator of development. The right to education is a basic human right. However, the importance of primary education cannot be overemphasized as it forms the basis of a nation's literacy (Rahman et al., 2003). Therefore, primary education is considered more important than higher education in most developed countries. It is also considered an important factor for social progress and economic development in all LDCs including Bangladesh. Universal primary education and compulsory education and major national primary education campaigns for school-aged children. Education is a lifelong process of improving human well-being. Education for Sustainable Development (EDD) is essentially the link between the awareness of human beings as one in nature and the health of the supporting social systems and the planet we live on, as well as responsibility for the present and future world. Amartya Sen told a group of teachers in New Delhi on 2 January 1999 that in developing countries sustainable development programs should address primary education as it plays an important role not only in expanding opportunities for further education but also in promoting intellectual skills in primary education. In a world where power and knowledge are closely linked, skills like literacy are critical to success. 320

331Many studies (UNESCO, 1984; Tietjen, 2003; BANBEIS, 2005; Rahman, Kabir and Alam, 2005; TIB, 2008; Rabbi, 2008; UNICEF, 2009) that have been carried out, highlight the various challenges of primary education Education. Education in Bangladesh. There is little research on primary education (Chowdhury, 2005; Shohel, 2006; Stanfield, 2010), which suggests that several challenges to formal education curricula are effective for implementing ESD in Bangladesh. But the new primary school curriculum introduced in 2013 gave us optimism about our vision of achieving ESD. Objectives This paper seeks to reveal the prospects of a new curriculum in formal primary education in Bangladesh as Education for Sustainable Development (ESD) and the relative difficulties of its development and integration into the national curriculum. Therefore, the objectives of this study are as follows: 1. To identify prospects for a new primary education curriculum in Bangladesh that reflects ESD. 2. Identify the relative difficulties in structuring and embedding education for sustainable development (EDD) in the national curriculum for primary education in Bangladesh. 3. Consider what steps should be taken to create an effective ESD curriculum for primary education in Bangladesh. Methodology This study was exploratory and aimed to answer qualitative research questions. This study used the following research research methodology: 1. Secondary data analysis 2. Content analysis Sustainable Development and Education Education is the key to any sustainable development plan - Education... should be seen as a process by which people and societies realize their full potential. Education is key to promoting sustainable development and empowering people to address environmental and development issues (UNCED 1992: Agenda 21). How can education play a role in promoting sustainable development (SD)? Several theories (Shohel and Howes, 2006) have been used to answer this question, implicitly or explicitly, and we can group them into three main models: 1. ESD; 2. ESD; 3. Sustainability Critical Education 321

332The ESD model (Source: Shohel, 2006) In short, the first model, about sustainable development education, created awareness that leads to changes in attitudes and behavior. The second model, sustainable development education, focused on changing attitudes and actions to establish a sense of of life and developed lifelong practice. The third model, for critical education for sustainable development, emphasizes knowledge through critical action and the development of active critical citizens. (Wikipedia) Basic education in Bangladesh has been a policy priority of Bangladesh since independence from Pakistan. Although the situation was very subdued; after the 1990 World Conference on Education (WCEFA), Bangladesh's basic education plan for the country has seen significant improvement (Banbeis, 2005). After this meeting, Bangladesh's donors increased investment in the Department of Education, and non-governmental organizations participated in greater participation. in the government of Bangladesh to achieve their primary education goals. (Banbeis, 2005) Bangladesh became a signatory to the United Nations Millennium Declaration in 2000 and pledged to achieve the eight Millennium Development Goals. These goals confirmed the vision of the 21st century (Burns et al., 2003: 23). Bangladesh also promised to implement the Millennium Development Road Map to achieve the Millennium Development Goal of popularizing primary education. Goal 2 will be on track in Bangladesh, from 73.7% in primary education enrollment in 1992 to 87% in 2005 and 87% in 2005 and primary school completion in 2005 received are significant achievements from 42.5% in 1992 to 83.3% in 2004 (Titumir, 2005: 120).322

333The role of formal education in sustainable development formal education is enabled by most children and young people in Bangladesh.According to the World Bank, the gross enrollment ratio (GER) is 96%;Since 1990, the Government Bangladesh has increased its expenditurs for education by more than 50%, with 45.1% go to primary education.In this way, formal education gives an important contribution to achieving universal primary education and millennial development goals.However, as far as permanence is concerned, the image is not satisfactory.Research (Shohel & Howes, 2006) shows that formal education is the model of education for sustainability, and the results are rarely implemented in real life.Instead, the model emphasizes the theoretical aspects of knowledge.This form of education is often influenced by political programs based on the power of central state institutions and support it.In most cases, the school curricula and organization of schools are not based on democratic procedures, instead of school leading powerful people for lower subordinates.As a result, formal school systems are difficult to adjust to variable priorities or try alternative approaches.Formal curriculum of primary and secondary education in Bangladesh is very concentrated.USAID Report (2002) says: A key feature of formal school systems - at least at the basic level - is the lack of inputs from the wide education sector, including parents, community leaders, as well as teachers and administrative staff., at each system level (page 10).Hossain (1997) also pointed out that the School Education System in Bangladesh lags behind the extremely centralized, non-competitive, opaque and bureaucratic system of administration, management and education planning.The system seems to be appropriate to respond to the challenges of Bangladesh in achieving education goals for all (including UPE) (p. 75).The teacher in practice does not have the opportunity to offer something outside or outside the curriculum.The current official school programs contains little about the environment and sustainable development.Unsustainable development affects education, and that again on personal development.As a result, many children in countries such as Bangladesh still do not have access to primary school, and the quality is worse.Failures and failure rates are alarming;Many people leave semi-applications and return quickly to the status of illiterate (Rahman, Kabir and ALAM, 2005).Since the result of such failure is often exclusion from the social process, such low-quality education is part of an unsustainable vicious circle.As a developing country, Bangladesh faces special challenges in the education of their citizens for sustainable development.Faces multiple development challenges, including the most critical issues (Howes, 2006): extreme population density Mass poverty Corruption of fragile Ecology Limited natural resources It is important to note that the majority will be educated with sustainability is all from westernContexts, and of course these societies face significant challenges of sustainability, but they may not be the same as those faced by developing countries.In view of the above developmental challenges such as Bangladesh, any list of sustainable actions will probably emphasize the satisfaction of basic needs and improving the quality of life, not solving the problems associated with mass consumption323

334Example. Table-1 Below illustrates a range of issues and actions that can be highlighted in this context: Sustainable Development Actions for Sustainable Development. Disadvantages of early marriage and more children using organic fertilizers Women's rights and education Table 1, ((Source: Shohel, 2006) Existing models of education for sustainable development for sustainable development in Bangladesh There are several steps between actual implementation. Being controlled and influenced by the central state agencies, especially through centralized curricula (Robinson 1999), makes it difficult for formal schools to adapt to local priorities or experiment with alternatives that fit their social and environmental contexts.Furthermore, the formal education system is very strict (Shohel and Howes, 2006) and the ESD curriculum is limited Formal education fails to link knowledge and action Education for Sustainable Development Model2 3 To meet the needs of the entire population of Bangladesh, the non-formal education sector has flourished since the 1960s, engaging in a wide range of education and training activities organized outside the formal school system (Shohel 2004) Learning approach focused on the development of practical skills including health issues, hygiene, literacy for application in real situations. This now accounts for approximately 8% of primary school enrollment (Ahmed et al. 2007) and is higher in remote areas and socioeconomically disadvantaged groups. Informal education based on transformative learning and pedagogy of participatory democratic ideas (Shohel 2008, Schulensksky and Myers 2003) Informal promotion of public participation in education in resource management and sustainable development policy development. Bangladesh 2013 Prospects for a New Primary Education Curriculum (2013) I-V (Until now, our centralized national curriculum has not emphasized ESD or included sustainability issues in its curriculum as research has shown. For the first time, the current curriculum At least tries to focus on ESD issues In the foreword of the textbook, Dhaka, the chairman of the National Council for Curriculum and Textbooks, says that the subjects and topics have been selected in such a way as to not only help the students to meet the needs of their real situation, but also to inculcate humanistic values ​​in them and broaden them In the table below, we can see the reflection of these goals and objectives from the textbooks, showing that various topics related to ESD are included in the books prescribed by the NCTB for categories I-V.324

335Book Topics/Lessons Amar Bangla Boi Today's English Lesson 3, 46, 47, 52 Amar Bangla Boi Today's English Lesson 3, 46, 47, 52 Amar Bangla Boi Today's English Lesson 1, 3, 5, 6, 8, 11 , 12 , 13 Three Boi Primary School Mathematics Lesson 1, 3, 8, 12, 14, 21 English Today Unit 3-Lesson 3, 4, Unit 5-Lesson 1, 2, Unit 10-Lesson 1, 2, 3, 4, Unit 11-Lesson 1, 2, 3, 4 Basic Mathematics Bangladesh & Global Studies Basic Science Chapter 1: Our Society and Environment Chapter 2: We Live Together Chapter 3: Our Rights and Responsibilities Chapter 4: Different Social Professions Chapter 5 : Human qualities, Chapter 1, Chapter 6: Family and school development work, Chapter 7: Environmental protection and development, Chapter 9: Bangladesh, Chapter 12: Bangladesh People Chapter 1: Our environment, Chapter 2: Living and non-living, Chapter 3 : Other Types of Matter, Chapter 4: Water for Life, Chapter 5: Soil, Chapter 6: Air, Chapter 7: Food, Chapter 8: Health Rules, Chapter 9: Energy, Chapter 10: Introduction to Technology, Chapter 11: Information and communications, Chapter 12: Population and Natural Environment Religious and Moral Studies Islam and Moral Education: Chapter 2: Ibadat (purity and cleanliness, Wadu, clean hands and feet), Chapter 3: Akhlaq (filial piety to parents, kindness) to classmates , exchanging greetings, kindness to guests, service to others, kindness to all beings, speaking the truth) Hinduism and Moral Education: Chapter 4: Grace, Chapter 5: Humility, Decency and Priority, Chapter 6: Honesty and Truth , Chapter 7: Courtesy Health and Exercise Chapter 8: Patriotism Christian Religion and Moral Education: Chapter 6: God The Ten Commandments Chapter 7: Sin Chapter 13: The Exemplary Service of Mother Teresa Chapter 16: The Earthquake Buddhist Religious and Moral Education: Chapter 3: Daily Work and Greetings , Chapter 5: Moral Education: Grihisil, Chapter 7: Division of Labour, Chapter 12: Celebrating Interfaith Friendship Amar Bangla Boi Lesson 1, 5, 9, 10, 12, 14 , 16, 19, 21, 22 English for Today Chapter 6, 7, 9, 12, Lessons 13, 20, 25, 26, Elementary Mathematics Bangladesh and Global Studies Elementary Science Religion and Moral Studies Chapter 1: Our Environment and Society Chapter 2: Solidarity and Cooperation in Society Chapter 3: Bangladeshi Ethnic groups, Chapter 4: Civil rights, Chapter 5: Society and state resources, Chapter 6: Dignity of different professions, Chapter 7: Tolerance of the opinions of others, Chapter 8: Ethics and social qualities, Chapter 9: Local development engineering, Chapter 10: Hazard and Disaster Management Chapter 11: Population of Bangladesh Chapter 1: Organisms and Environment Chapter 2: Plants and Animals Chapter 3: Soils Chapter 4: Food Chapter 5: Healthy Lifestyles Chapter 7: Natural Resources , Chapter 8: Space Chapter 9: Technology in Our Lives Chapter 10: Weather and Climate Chapter 11: Life Safety and First Aid Chapter 12: Chapter: Messages in Our Lives Chapter 13: Population and the Natural Environment Islam and Moral education: Chapter 2: Taharat, (Cleanliness), Wadu (Bath), Gusal (Bath) Respecting the elderly and caring for the young, 325 polite behavior

336Neighbors, patients, tell the truth, promise to understand, not greedy, do not spend, do not bite Indian religious and moral education: Chapter 4: respect and patience, chapter 5: Victim and freedom promise and spirit dedicate our age, chapter 7: MaintenanceHealth and Attitudes, Chapter 8: Patriotic Christianity and Moral Education: Chapter 6: Ten Commandments, Chapter 7: Crime, Saint Emperor and Confirmation, Chapter 112: Abraham, Father, Father, "Believers" Chapter 16: Flood and Dry Buddhist Religionand moral education: Chapter 6: correct and wrong activities, Chapter 11: Religion and Company coexist in the coexistence of five AMA Bonall Boi Les 1, 3, 6.9, 20, today's English language courses 7, 9, 16, 20, 20, 21, 23, 24, 26, 27 primary mathematics Bangladesh and global research Junior scientific religion and moral research chapter 4: Bangladesh economy: Agriculture and Industry, Chapter 5: Population Fans · Bangladesh, Chapter 6: Chapter 6: Climate and CarnivalCulture in Bangladesh Chapter 1: Life and American Environment, Chapter 2: Environment, Chapter 3: Water of Life, Chapter 4: Empty, Chapter 5: Chapter 6: 6: Good Food, Chapter 7: Healthy Lifeline, 9, 9., Chapter 9: Technology in our lives, Chapter 10: Information in our lives, Chapter 11: Time and Climate, Chapter 12: Climate Change: Chapter 13: Natural Resources, Chapter 14: Population and Natural Environment 和 环境 道德 教育 第 第 第 第 第 第 第 第 第2 章 : 伊巴达特 , 净 净 净 净 空间 , , , , 3 章 章 为 为 建立 建立 爱国主义 爱国主义 爱国主义 爱国主义 服务 服务 履行 诚实 服务 服务 服务 服务 服务 服务 , , 人权 , , , , , , , , , ,Religions and Indian Poby and Indian Popery and Indian Porph and Moral Training: Chapter 1: Ishwara and Services for Life, Chapter 4: unknown to Ishwara, equality and harmony of religions, Chapter 5: Etiquette and Tolerance of Other Attitudes, Chapter 6: Non -Marlis andWelevence, Chapter 7: Rehabilitation of Health and Health and Yoga Rehabilitation and Singing Pose Chapter 8: Patriotic Christianity and Moral Education: Chapter 6: Ten Commandments: Ten Commandments Meaning, Chapter 10: Chapter 12: Lusus, Chapter 13: Nelson Mandela, Chapter, Chapter, Chapter 15: Buddhist Religion and Moral Education of Tornado and Hurricanes: Chapter 6: Karma and its Consequences, Chapter 11: Religion and Patriotic Table 2, Source: NCTB 2013, therefore, expanded new priority issues about whichwe discussed in Table 1 before. In addition, English is to help students use meaningful and comfortable activities to help students get all four linguistic skills in English.Classified way to present all four linguistic skills. Matematical manuals ensure that children get enough mathematical understanding and skill. Talk special attention to making books clear and clear in the book and activity.

337Students, it has four color printing and various photos are attached. This book encourages students to learn through games. As for science education, the characteristics of revision courses should maintain consistency between different scientific branches and between. Science and technology. Pay special attention to the use of improved quality paper and four color pictures/charts to stimulate children's interest, curiosity and motivation. The most diverse textbook topics studied in Bangladesh and global research include history, traditional, cultural and liberation war related to sustainable development education, history, basic needs, children's rights, children's obligations and responsibilities and people from all walks of life. Awareness of cooperation and compassion understand the quality of becoming a good citizen who becomes a good citizen, respects the culture and occupation of others, and properly uses and maintains resources, social environment and disasters, population and human resources. Introduce Bangladesh. How children can introduce adverse conditions or disasters. They are obviously key to promoting sustainable development and improving our descendants to deal with the environment and solve development problems. In addition, some new topics are acceptable to people from all walks of life, professionals, rich and poor and children with special needs in order to establish a sense of acceptance and harmony with special needs. The use of the term ethnic minorities in these books raised security issues and in accordance with the Constitution. Honesty, service to parents and elders, dignity of work, human rights, environment, natural disasters, etc. It will obviously awaken children's intelligence, society and moral values. In addition, if we carefully analyze the courses of class I-V, we can easily find that there is consistency and repetition of ESD materials between classes in different classes. When we consider the evaluation process, we see multiple goals; items and real work that helps create potential human resources. In fact, sustainable development education in the National Structure and Resettlement Course is really difficult to introduce courses based on sustainable development education, because countries need to clear whether their educators and professors are needed to develop sustainable development or change your goals and teaching methods for this. Continuous development. It is like creating another topic of addition (for example. Sustainable development, environmental education or population education) or pay attention to the entire educational plan and practice to solve the problem of sustainable development. Sustainable development education is basically overall and interdisciplinary, depending on concepts and tools for the analysis of different disciplines. Therefore, sustainable development education is difficult to study and professors in a traditional school environment in a traditional school environment. Therefore, in countries like Bangladesh, in national courses they explain in detail the learning content and order of each discipline, and sustainable development education it is difficult to implement. There is a wide range of depth and breadth. Therefore, we need to pay attention to the following problems in order to solve the problem of sustainability. It is necessary to take the necessary steps to build sustainable development education and incorporate them into the national curriculum and. The first step in launching a sustainable development plan is attention to education internally and internally to the public in order to achieve sustainability. II. We need to adapt the reform movement to ensure that every child in school can get a sustainable development education.327

3383. Since sustainability is difficult to define and implement, it is also difficult to teach. Most of our teachers do not know about ESD. Therefore, there is a need for creative teachers who are able to teach different subjects expertly. 4. Education for sustainable development is still a mystery to us. Our governments, the Ministry of Education and teachers have expressed their willingness to adopt ESD programs; however, there is currently no successful working model. Without a model for adaptation and adoption, governments and schools must create a process to define what constitutes sustainable education while respecting the local context. Such a process is challenging. This requires a participatory process in which all stakeholders in the community carefully consider what they want their children to know, do and value when they leave the formal education system. This means that communities must try to anticipate environmental, economic and social conditions in the near and far future. School-community interaction should be encouraged because it can be very influential and productive for student development. EDO has an intrinsic philosophy of implementing locally relevant and culturally appropriate programs. Just as any sustainable development program must take into account local environmental, economic and social conditions, so the ESD program must take into account the same. Therefore, each region must develop its own ESD plan. v. Popular thinking feeds the myth that an informed society is the sole responsibility of the Ministry of Education. However, in practice, the Ministries of Environment, Trade, State and Health are just as interested in ESD as they are in sustainable development. The combination of expertise, resources and funding of many ministries increases the ability to build high-quality, successful educational programs. Unfortunately, we do not have that coordination. 6. Successful implementation of new educational trends requires responsible leadership and expertise in systematic educational changes and sustainable development. We need to develop realistic strategies to rapidly develop skilled and capable leaders. We need to find ways to use existing skills, for example using a strengths model. Currently, there are two ways of developing human resources - training at the workplace and training before work. Both on-the-job training and pre-job training are necessary for initial success in ESD. Although this work could begin with education professionals around the world today, it is clear that teacher education programs need to refocus pre-service teacher education to include ESD. Teacher education programs should produce professionals who not only teach sustainability topics, but are able to "bring together" different disciplines to provide students with a comprehensive understanding of a sustainable future and the roles of individuals, communities and nations in a sustainable world. The development of this framework of expertise will greatly influence the speed with which countries begin the transition to sustainable development. 7. Perhaps one of the biggest costs of implementing ESD is ensuring adequate basic education. In fact, apart from improving basic education, state and local governments have invested little in ESD. However, effective ESD will depend on funding at national and local levels. At the national level, financial resources should be used to finance curricula, administration and teacher training. At the local level, resources should finance the development of curricula and related materials, as well as teacher training. eight. Perhaps ubiquity is the most difficult obstacle to overcome when implementing ESD. Since the principles of sustainable development are currently not intertwined with everyday life and public policy, the emergence of ESD can become an important driver of 'bottom-up' sustainable development in the community. 328 dollars

339Behaviors and ethics that support an informed, eminent bourgeoisie capable of political will for a sustainable future can be formed and encouraged. ix. Support the integration of sustainable development issues with the help of an integrated and systematic approach to formal education, as well as non-formal and informal education at all levels, especially through the development of effective pedagogical methods, teacher training, educational practice, educational practice. Curriculum, study materials and materials for learning and leadership development in the field of education, and through the recognition of non-essential education and informal learning and the significant contribution of vocational education and learning in the workplace. Sustainability is a transversal topic, relevant for all disciplines and sectors. Experts (Shohel & Howes, 2006) divide the activities inherent in non-formal education into two main areas: through the curriculum and through social action as part of the community. This can be an example of a formal education system. X. To increase the important contribution and critical role of civil society in encouraging discussion and public engagement and initiating the promotion of Ed. Explore ways to encourage this engagement and commitment. xi. Appreciate and value the important contributions of traditional, indigenous and local knowledge systems to Ed, and appreciate the diverse cultural contributions that have contributed to Ed. xii. Edo must actively promote gender equality and create conditions and strategies that enable women to exchange knowledge and experience, thereby bringing about social change and people's well-being. Thirteen. Research (Shohel, 2006) shows that NGO students know their school environment because they do not like it, in terms of cleanliness, health and safety, such as dirty toilets and bathrooms, dusty desks and ceiling fans from a nearby chicken farm. Therefore, it can be expected since the government. Primary schools have these facilities, such as toilets, bathrooms, tube wells or ceiling fans, and this is the active participation of public school students. The school makes them more aware of the value of nursing for the environment. Conclusion We can expect that the new formal education curriculum in Bangladesh will provide young people (and their teachers) with opportunities to integrate existing professional issues such as health education, personal and social education, economic and industrial understanding, and environmental education. As a result, young people develop environmental and political awareness, which leads to reflection and action at the local level. Greater awareness of this potential will include the integration of environmental and development education with life skills education and vocational training as a holistic and effective education for sustainable development. This combination is not only a substantive issue, but an ideological and epistemological task that requires locally disruptive processes of empowerment. Reference: Banbeis. (2005). A Report on Primary Education in Bangladesh: Challenges and Successes. Chowdhury, M. Hoq. (2005). On Community Environmental Education for Sustainable Development: The Case of Bangladesh. Bangladesh: Bangladesh Institute of Rural Development. Dulal, D. (2012). Implementation of sustainable development in primary schools in Nepal. 329

340Nepal: Chelsea International College College Nepal has been recovered by a network of education teachers.Visit May 10, Mathooko, m. (2009).Understanding Free Primary Education in Kenya to Promote Sustainable Development.Pan -Non -research Magazine, 2 (8), Osborn, Derek.(1998).UNED/UK Chairman (Rabbi, FM Fazle. (2008). Primary Bangladesh education: Achieving the feasibility of the Millennium Development Goals.Ragman, A., A. Razzaque and M Kabir.(2003): Increase acceptance research and acceptance research and Acceptance of sopan and effectiveness of student performance results: Daka Rahman, A., Kabir , M. & Alam, AKM Muksudul (2005) Public Expenditure on Education in Bangladesh: An Analysis Shohel, M. M. Mahruf C. and Howes, Andrew J. (2006) Modern Education Model of Sustainable Development Education and Non-Regular Primary Education Bangladesh, 5 (1), Stanfield, J. (2010) Self -Service and Self -Help and Self -Service and Development Dealth in Sustainable Developing Countries, eg West Center EFA Working Paper No 10 UK: Tietjen, K. (2003) Primary Education Project in Bangladesale: Description Analysis Transparency International Bangladesh (2008) Governance and management of primary education: Proplems and solutions. Textile Organization. (1984). Dropping out of primary education. Thailand: UNESCO. Textile Organization (2005a). United Nations Education for Sustainable Development for ten years; Goals and strategies. = 201.html. Visit on May 10, UNESCO (2005b) Nesuzon For ten years; ESD URL_ID = 27279 & URL_DO = do_topic & url_section = 201.html. Unced) (1992). Action program of the 21st century: Action program for sustainable development. New York: New York: Unice Bangladesh Foundation. (2009). Bangladesh high quality and elegant education. Development Agency (2002). Review of the Department of Education Bangladesh: Review of the Department of Primary Education (Report No. 1). Special Administration Washington: US Agency for International Development

341What processes in private colleges deserve key players?Friedrich Stefan, M.Sc.R.SOC.OEC.INGENIUMEDUDUCATION, AUSTRIJA due to sector news, applicable control mechanisms are still poorly understood and experienced.Control in educational institutions has been a little explored so far.So far, only an extension has been explored that controls the educational process.The institutions working with students must provide exceptional services in terms of working hours, quality of service, lectures, etc., which requires higher costs and requires great budgetary debt.Develop adapted tools for higher education institutions and examine the key factors of influence for private educational institutions.As a further result, parameters, metrics and key figures can develop on this basis for the creation of adapted controls.The purpose of the next section is a deep test of the process of private educational institutions.This will be used as a further evaluation process to determine the impact of certain processes on educational institutions.In order to achieve this, the necessary processes that set up trends based on examples of the examples of the IngenimomemandeS and Studienzentrum Weiz institutions will be defined.Keywords: educational supervision, processes, introduction of the number of private institutions doubled between 1800 (Napoleon) and 1900 (William II) to 1950 (Adenauer).Then he doubled in just 10 years.Today, this time range has been reduced to just four years.56 parts of our knowledge quickly lose value - 50% of the EDP knowledge is outdated, only after two years, and technical knowledge loses half of its value in the first four years.57 As a result of this development, the importance of lifelong learning has dramatically increased in recent years.More and more employers look at the higher education of their employees as an investment and opportunity to increase the critical growth of knowledge.A 2008 Für Grundlagens Institute of Basic Research has shown that 64 percent of surveyed companies were ready to provide their employees with additional training during working hours, and at least 59 percent agreed and financially supported them.In higher education, a trend is clear according to academic higher education.In Germany, in 2009, 13,000 beginners attended correspondent courses, an increase of 18%.58 Ingenium Education, one of the largest private institutions of higher education in Austria, has achieved a major trend in higher education in the last 56 Bartscher/Huber 2007: P VAHS/BURMESTER 2002: P

342Year. Since 2009, professionals have started studying at Ingenium, which is an increase of about 50%. 59 In higher education, public universities offer only a small part of courses. Only in medicine and natural sciences do public universities still have a relatively large market share. 60 Lifelong learning can only be achieved through extracurricular education in higher education provided by private educational institutions. The most important thing is that employees can keep their jobs during further education, which is why special solutions and flexible organization are indispensable. Special attention is paid to a high level of service and precise adaptation of training to the wishes and needs of the target group. However, the work of privately funded educational institutions faces special financial difficulties because they do not benefit from extensive government funding. However, due to the cost of studies, these institutions have to cope with high demands for the quality of services and students. This article elaborates on the processes associated with the introduction of educational controls, which will be evaluated on a qualitative and quantitative level to identify the underlying processes. PROBLEM DEFINITION AND METHODS As public resources become increasingly scarce, the educational tasks required in the field of continuing education will continue to be performed by private educational institutions. In addition to the budget constraints of publicly funded institutions, the reason for this development is the need for services that are crucial for the success of students working in higher education. Private institutions have high demands for services, and private educational institutions are under great pressure. Expectations for the quality level of paid programs are considered to be significantly higher than for free programs, despite their disproportionately higher budgets due to government funding. Employed students require adequate support in the organization and curriculum of studies and require flexible learning models. Strict budget constraints require special controls According to the OECD study Education at a Glance (2009), a student spends USD 14,000 per year in Austria, which is a total of USD 64,000 for four years of study. On the other hand, private families are rarely willing to allocate money for education. The average European invests only 20 euros per month in his (further) education. 61 Extrapolated to a four-year course, this means that a total of only €960 was spent on education. A 2008 survey by the Institute for Basic Research among high school graduates in eastern Austria showed that they were willing to invest around 6,000 euros in their education. Scarcity of resources in private educational institutions forces them to reduce resources compared to public educational institutions. Examining the empty places on the map of education in educational institutions The private education sector is very young. Despite the urgent need for customized and directly applicable control mechanisms, there is still a lack of knowledge and experience due to recent developments in the industry. Control of education 59 Directorate for information Ingenium Education From July 27 Cf. Schaeper / Schramm / Weiland / Kraft Cf. OECD Research, Education at a Glance,

343To this day, institutions are rarely researched. So far, only the sub-regions of the control of the educational process have been studied. In order to develop tailored tools for the management of educational institutions in higher education, research on the key influencing factors of private educational institutions is needed. Based on this, further parameters, measurement criteria and key figures are developed to obtain customized controls. METHODS AND METHODS The following procedures involve various steps. In the first step, a process table is created for an example setting. These steps are based on extensive literature research and raw data with example settings. This is the result of a separate research article. Based on the analysis of the sampled institutions, the most important processes were identified, that is, for private educational institutions. After that, previously defined processes were evaluated and process relationships were mapped. A point system is being introduced for this. In addition, interviews were conducted with employees and management and an assessment was conducted. The next section, Institutional Process Analysis for Tertiary Education, presents an in-depth review of the processes of private educational institutions. This will serve as a basis for further evaluation of the process in order to determine the impact of individual processes in educational institutions. To achieve this, the necessary leading processes will be defined based on the model institutions Ingenium Education and Studienzentrum Weiz. These two settings are briefly discussed in the next chapter. Also, these processes are established through the appropriate institutions. During the tour, process management principles will be discussed. View sample institution view This section provides information on the sample educational institutions for Ingenium Education (abbreviation: Ingenium) and Studien- und technology transfer Zentrum Weiz (abbreviation: Studienzentrum Weiz). With around 1,800 students and around 400 graduates per year, these two institutions are leaders in the private higher education market in Austria. Since the end of the 90s, Ingenium Education and Studienzentrum Weiz have been organizing the Mittweida and Leipzig Universities of Applied Sciences Buitenveroeps in cooperation with the Universities of Applied Sciences. There are 14 different locations across the country with 16 employees (12 full-time), 22 training leaders and 120 teachers teaching 1,800 students. These institutions offer technical graduate studies in the fields of information and communication sciences, architecture, technical business administration and construction, as well as a bachelor of business administration and an MBA in industrial management. The target group consists of employed BHS graduates who want to further improve their skills in their field. The possibility of recognition of professional experience and previous education in the context of a combination of research courses and written courses to adapt and shorten the duration of Ingenium Education studies

344Analysis of the process management process of the process management includes all plans, organizational and control measures for the goal, cost, time, quality, ability to innovate and customer satisfaction.63 This definition has shown the importance of process control on the creation control system since 1994. Therefore, from the author's perspective , before applying control, it must be widely analyzed in the company's value chain. The principle of process management is a series of coherent actions to create advantages for customers. The main factor of process 64 is that one procedure consists of several actions, and on the other hand, these connected actions bring profit external and internal customers. For example, external customers are final consumers. As far as this document is concerned, final consumers can be course participants or students. Follow-up process or internal departments that provide passed work can be considered internal customers. 65 The definition process begins with survey work. The company's misfortune is classified, ordered and understood in -depth. The process will be created when the value chain structure is structured, so that it is divided into sub -treatment and distributed to their customers. 66 In the literature, there are different methods to perform this structure .The following parts show the most useful standards in the literature and are considered the most useful. The process is performed at least two levels, that is, as type and performance. The type of the process is obtained by the general description of the process. , and the functions to be executed and the synchronization rules must be determined. There is a relationship between input and output and material and non-material problems. A function shows the conversion from input to output. Different functions are associated with priority relationships, which limits the order that can be executed .Before performing the function, after the function of the function must be performed, the prerequisite must be fulfilled, and the prerequisite must be fulfilled.68 can perform a type of process according to different implementation or characteristics.69 Klaus Schuderer (1996) is often cited in this case. He distinguished the following characteristics and implementation: 63 Gaitanides/ Scholz/ Vrohlinger 1994: Pfeldbrügge/ Brecht-Hadraschek 2008: P CF. P CFCHCHCHCHEK/ BRELGE/ BRE : P p fgl.Hirzel/ Kühn/ Gabler 2008: P P Pschmidt 2002: P Schmidt 2002: P Gronau

345Implementation of features Business process sub-process of the general process. Resolution level/cf. Schuderer 1996, pp. Process chains Value-added process program activities/cf. Schüderer 1996, p. 64 Objects of direct mediation conditions without added value/cf. Schüderer 1996, p. 64, Schmidt 1997, p. 11, Schwickert 1996, p. 13 et al. idea information material chronology / cf. Schüderer 1996, p. 64 sequential parallel optional terms / cf. Schüderer 1996, p. 64, Schwickert 1996, p. 11, Riekhof 1996, p. 17 Frequency of execution of certain variables / cf. Schüderer 1996, p. 64, Schmidt 1997, p. 11 Structures of repetitive innovations / cf. Schmidt 1997, p. 12 Analytical complexity / cf. Schwickert 1996, p. 11, Riekhof 1996, p. 17 low high range/ cf. Schwickert 1996, p. 13 multi-company multi-company cross-functional task complex/cf. Kobler 2010, p. 36. Core, Management and Support Process Table 1: Source based on: Process Characteristics and Implementation (Merkmale und Ausprägungen zur Typologie von Prozessen) / cf. Schüderer 1996: p. 64 Processes can therefore be separately classified according to their level of resolution and share in added value Carry out longitudinal characterization. Vertical criteria are used to identify different perceptions and viewpoints. In addition, a large number of other criteria can be mentioned, whether they refer to the process as a whole or to specific actions that take place during the process. 70 The second dimension of the process description comes from the basic characteristics of the process, which enable the grouping and attribution of processes. Functions can consist of multiple layers; therefore, there is no universally valid definition of latent traits. However, building core, management and support processes can be considered a common choice. 71 After analyzing the actions and structuring them into processes and sub-processes according to the presented criteria, the processes can be evaluated. Evaluating such processes and tasks can be very challenging, especially when dealing with costs that include opportunity cost characteristics. Therefore, time factors are often taken into account because they are easier to determine. 72 Günter Schmidt mentions several important time-related factors: processing completion, processing time, waiting time, schedule skew, latency, setup time, capacity load, and idle time of processors and tasks. Considering these time factors, a large number of individual measurement parameters can be derived. These parameters are related to a particular process or task and contribute to a transparent presentation of the evaluation process. Once these factors have been successfully assigned, specific costs can be determined so that the results provide a clear overview of resource utilization, a particularly important process in the context of cost analysis. Analysis and formation of basic, administrative and supporting processes Based on the following observations, the processes and actions of the example institutions Ingenium Education and Studienzentrum Weiz are analyzed. He tries to get a complete picture of the company's behavior through interviews with employees and management. 70 Gronau 2006: p. Cf., Kobler 2010: p. 36 et seq. 72 cf. Schmidt 2002: p. 7 et seq., 335

346Based on the criteria articulated in the paragraphs, more than 100 behaviors in sample institutions were grouped into processes or supplementary processes not considered in previous observations. The task complex assignment process will be used for classification, i.e. into core, management and support processes. The results are shown in the table below: Basic processes C1 Industry analysis C2 Development of the educational program C3 Planning and preparation of the educational program C5 Public relations C4 Organization of the educational program C3 Management of educational partners C4 Organization of the educational program C6 Support C7 Evaluation and testing C8 Evaluation and improvement of results C9 Research and Development Management Process M1 Strategy and Business Development M2 Finance M3 Human Resource Management and Development M4 Faculty Selection and Evaluation Support Process S1 Corporate Control S2 Internal Communication S3 Graduate Student Support S4 Quality Management S5 EDP and Organizational IT S6 Office Management Sheet 2: Process Sheet for Secondary Educational Institutions, Do It Yourself (2011) Process evaluation results should be the basis for identifying the processes that have the greatest impact on the success of an educational institution. In order to achieve this, the various aspects outlined in Chapter 3 will be explored in a multi-level testing process. The inclusion of objective and measurable criteria as well as subjective criteria in the decision-making process is a key goal. It examines which processes in educational institutions quantitatively consume the most human resources and to what extent these processes have budgetary responsibility. In the context of qualitative research, it is necessary to determine which processes successfully influence other processes. In the first quantitative evaluation process, different processes are evaluated based on a survey of resource consumption/personnel costs among employees. Second, management will use the three-level classification to assess the extent to which certain processes involve budgetary responsibilities and thus assess the greater need for control. The shutdown process then checks whether and to what extent one individual process affects another, which will determine if any process requires special monitoring. This study is based on the creation of an evaluation matrix that was analyzed and supplemented by the management. During the research it is necessary to answer the following questions: which processes consume how many internal resources? What budget responsibilities does the process have? How do these processes interact? 336

347After completing certain evaluation steps, calculate the total score and conduct subjective results based on the company's point of view. The results include the most important process listed based on objective and subjective aspects. All other analysis steps are evaluated based on a three-point system. Each process receives one to three points : 3: Excessive importance/change; 2: Ratio/change; 1: Importance of disability/change; ​​0: It is not important/not important in the context. Quantitative assessment: The consumption of resources is temporally resolved as the consumption of resources of educational institutions. It mainly focuses on work factors, i.e. human resources. In order to understand the most interesting procedure, the management and employees of the institution are obliged to conduct a subjective assessment of more than 100 predetermined operations. Each employee tries to assess the relationship between the workload required for each procedure and the relative share of the total availability of work. After completing the assessment of employees and management, the results will be shown below: Consumption of labor resources in a previously determined process, whose assessment is ranked by importance and completes the allocation: Department of workload / human resources in the first phase. Points C3 Education C3 Education Partner Management 9.11% 3 C6 Support 31.01% 3 S5 Organization EDP and IT 11.83% 3 M2 Financing 6.75% 2 C2 C2 Development Education Plan 4.02% 2 C4 Organizational Education Plan 5.92% 2 C5 Public relations 6.27% 2 S2 Internal communication 4.62% 2 S6 Office administration 6.98% 2 M1 Strategy and company development 2.37% 1 M3 Management and development of human resources 1, 07% 1 M4 Selection and evaluation of teachers 1.54% 1 C7 Evaluation and examination 1.78% 1 S1 S1 S1 S1 S1 S1 S1 S1 S1 S1 S1 S1 S1 S1 S1.43 % 1 S3 Graduate students support 1.54% 1 C1 Industry Analysis 0.71% 0.24% 0.24% 0 S4 Quality Management 0.24% 0 Table 3: Ingenium Education Process Assessment; Information Source: Ingenium Education (2011) Quantitative Evaluation: Budget Spending Step 2 Includes Money Money 2 Evaluation with Money Estimates. Process. Regarding the organization's budget allocation, different processes cannot be evaluated equally. For example, the public relations process occupies only a small amount of employees, but accounts for 10% to 20% of total sales, depending on the company's policy. Therefore, it is necessary to allocate management own budget responsibilities between processes in order to determine another source of information about the importance of certain processes. The assessment of the process is as follows: 0: There is little impact on the budget 1: Budget consumption is less than staff consumption 2: Personal consumption is equal to budget responsibility 3: Budget consumption is greater than the expenditure of staff 337 337

348Type 1 Grade 1 Human Resource Process C4 Training Organization 5.92% 3 C5 Public Relations 6.27% 3 S1 Company Control 3.43% 3 M1 Company Strategy and Development 2.37% 2 S4 Quality Management 0.24% 2 S6 Office Office 6.98 % 2 m2 Financing 6.75 % 6.75 % 1 M3 Human Resource Management and Development 1.07 % 1 C1 Department Analysis 0.71 % 1 C2 Educational Development Opportunity 4.02 % 1 C3 Educational partners Management 9.11 % 1 C6 Support 31.01 % 1 S5 EDP and IT 11.83 % Organization 11.83 % 1 M4 Selection and assessment 1.54 % 0 C7 Evaluation and testing 1.78 % 0 S2 Internal exchange 4.62 % 0 S3 Supports diplomas 1.54 % Table 4: Process assessment related to budget standards; Data source: for Ingenium and Studienzntrum Weiz Management Interview, Qualitative April 2013 Assessment: ImpactMatrix uses another qualitative method of evaluation in the third step, namely the development of process relationships. institutions, a matrix of process relations was formulated. For this output, the above standards were used from 0 to 3: Figure 1: Matrix of process relations Education/Studienzentrum Weiz; Data source: In April: Ingenium, Studienzentrum Weiz Management in April

349Type 1 ST Process Degrees Staff Budget Budget Relationship The total weight of the relationship between the Eurasian Dusuo Forum, EMF October, Georgia Dili Bilis Conference, Volume 1 creates a comprehensive impact and process relationship matrix mechanism. The scores are used as the basis for the final list to obtain the results of this research step .Matrix of relationship of process relations affects the organization of S3 graduates in the total result of the total result of S3 EDP. The total result of the process is multiplied by the weighting factors determined by the representative agency. With these weighting factors, subjective factors have an important influence on the important factors of the Society. Management Correlation Final Process Ranking: C5 Public Relations C6 Support S1 Enterprise Control C3 Education Partner Management M1 Strategy and Enterprise Development M3 Human Resource Management and Development S4 Quality Management M2 Finance C2 Educational Plan S6 Office Administrative S2 Internal Communication S5 EDP and Organizational C4 Education Program Organization M4 Teacher Selection and Assess S3 Graduate Support C1 Industry Analysis C7 Evaluation and Research Table 6: Outcome Assessment, Full List 339 339

350Summary The purpose of this article is to use representative samples of institutions to determine the Tableau processes of private educational institutions, and to evaluate these processes through certain quantitative and qualitative evaluation methods. Objective criteria such as human resource consumption or budget and subjective criteria determined by the agency influence the evaluation process. All analytical criteria were determined by the authors in cooperation with the institutions. It is obvious that these standards can be modified by other aspects, such as the impact of changes and innovations on the process. A complete objective description of the processes in educational institutions that require special controls, presented and evaluated in terms of the consumption of human and budgetary resources and the interaction of the processes. The following core processes, support and management processes have been identified as the most important: Core Process Public Relations Core Process Support Core Support Process Education Partners Process Management Corporate Controls Process Support Management Process Business Development Strategy Management Process Human Resources Management and Corporate Development Management Criteria and Key data for the establishment of customized educational checklists for private higher education institutions List of abbreviations AHS Allgemeinbildende Höhere Schule (Academic High School - Higher Division) BHS Berufsbildende Höhhere Schule (Advanced Technical and Vocational Assignment) CIPP Contextual Entry Process Product E.V.ISO International Organization for Standardization IT Information Technology Limited Company PLC Public Limited Company QSRG Qualitätsicherungsrahmengesetz (legislation providing guidelines for quality management) ROI Return on investment SWOT STOKKEN WEAKKESEN KANTIE

351Diagram Figure 1: Process ratio Ingenium Education / Studienzentrum Weiz;Source: Ingenium Management, Interview with Studienzentrum Weiz, April Table 1: Based on: Process characteristics (characteristics and characteristics of the process) / See Schuder 1996: P Table 2: Processable Processable Processable, Own Production (2011.) Table 3: Evaluation of the Ingenium Education process;Source: Ingenium Education (2011) Table 4: The process associated with the evaluation of budget criteria;Source: Interview with Ingenium and Studienzentrum Weiz Management, April 5: Categorized process of processes Table 6: Process evaluation results: Bartscher / HUBER, Practice Management: Introduction to Practice Introduction, no.2, Verlaag, Verlag, 2007, ISBN, Brecht-Hadraschek / Feldbrügge, Process Management Made Easy, 2nd edition, Finanz Buch Verlag, Munich, 2008 Myanmar, Vahs, Innovation, Innovation, Innovation.: From the idea of a product to successful marketing.ISBN, BURMESTER / VAHS, from product ideas to successful marketing, Schäfer-Poeschel Verlag, 2002. Friedrich, high education in tensions between education and business, Mastweid Applied Sciences, 2010. Gaida / Hirzl, Process management, inPractice: Planning, optimization and successful control of the value chains, no.2, Verlag Gabler, 2008. Gaitanids / Scholz / Vrohlinger, Basics, Carl Hanser Verlag, München / Vienna, 1994. Sustainability, Sustainability Architecture, Sustainability Architecture, Sustainability Architecture, Sustainability Architecture,2. Edition, Gito Verlag, Berlin, 2006. Process, Process quality, Development quality analysis for quality assurance in processes of processes / Schaeper / Weiland / Wolter, International Comparative Research and Participation in the Next Education, 2006., Hannover / Bonn Legat, Using Education Process Management for Ingenium Education, 2010., Hochschule Mittweida Oecd Research, Education, Glance 2008 Schmidt / Schmidt / Schmidt / Schmidt / Process management: Models and methods, 2nd edition,Berlin Heidelberg Springer Springer Verlage is a figure after the student grows up.Private educational institutions invest a lot in the market

352Reflections on online teaching methods: Contemporary challenges? Or a threat? dr. Kapareliotis Ilias Abertay University of Dundee Marketing Crosbie Patricia Abertay Dundee University of Dundee Business and Management Abstract Getting an academic start in a new environment is a challenge. Furthermore, recent technological developments and advances mean that we all have to change our lifestyles, customs and even behaviors. Behavioral therapy with different behaviors depending on the situation is the type of training I am trying to get, mostly in connection with my postdoctoral program. I follow the same approach in my daily life. However, it is difficult to say what kind of behavior I will develop as technological advances affect my behavior in my personal and professional life. All I know is that my behavior needs to change and I recognize the need for balance between my online and offline personas. Keywords: teaching, online methods, challenge I. It is now known that in the future most of the teaching and even our personal lives will be online. Because of this change, our behavior must change. We all have to adapt to this change and maybe even develop new behaviors compared to our colleagues, friends and even family members. It is hard to say whether our actual personality will change, but we must adapt our behavior to the new environment. The process is not easy or simple, and how will we as scientists change the way we express ourselves in the online classroom. It may even mean that, as a college professor, I have to reinvent myself and reinvest in the investments that motivate me, because one of the things that gives my colleagues and I the most satisfaction is personal interaction with our students. It is difficult to imagine how over time the relationships between employees and students that develop in physical classrooms will transfer to the online environment. Students will develop different learning styles online, so academic staff will need to be trained in different aspects of media education, such as training in new pedagogy, developing online materials and using new media. Previously, digital media were only an adjunct or support to face-to-face education. Online teachers will not be able to easily determine how certain stunts are taught. However, it is recognized that students learn differently, so this may mean that adapted learning should be considered. This adaptation requires a different set of principles than what is needed for traditional learning, and this could mean moving towards a new balanced education system that focuses primarily on online individuals rather than traditionally defined students or learners. Motivation will also be considered, since students will be used to technology, so the content and method of education will be taken into account, not the (online) method of lectures. In short, the motivation will be a combination of sounds, music and educational material that can collect all experiences 342

353Students can come from both online and from the online world.It is generally accepted that education should be focused on a student, regardless of the environment of teaching or learning.The main challenge for teachers is to ensure that students are at the center of educational experience.However, the demographics and diversity of students can influence the overall approach to educational experience.In addition, the development and increasing use of the Internet resulted in different learning styles for students.The age of the student will also vary as well as the abilities or skills he or she possesses.Generally, the student is a co -producer of knowledge because he acquires him from different sources, whether they are academically or unreliable or unreliable.In addition to taking into account the various circumstances of the students, teachers must also be aware that learning resources or media that support learning are also changing.It remains to determine whether these changes support learning or interfering with it.Today's students do not only read books, they use ipad or smartphones or other "useful" devices in everyday life.For them, education is an extension of their daily lives, so such devices can be used in support of their education or learning.This should mean that we can consider whether we can change the way education is provided at all.In the near future, the delivery of educational content will be digital and digital sources such as e-books are already popular.Again, as educators, are we ready to support it?Are educational research to these issues that will be soon?We need to take into account the educational effect of this change in the attitudes and expectations of students and we need to develop a different approach as soon as possible.In addition, different styles of student learning must be taken into account.The interesting question is how we copy this learning styles to internet contexts and environments.In addition, we need to consider training instructors needed to achieve different educational goals in these new environments.Ethical or moral questions should also be taken into account - is it socially responsible to study in such an environment?Will such an educational system train students to become more socially responsible during the educational process, or is students need face -to -face contact to develop social responsibility?I believe that online education will be very popular in the near future and I am very optimistic that the contribution to this new environment will come from the challenges that we will all face.These challenges include the need to adjust to different types of students and different environments in classrooms, which may include thousands of students, but conversations will be one -on -one.Key players in this game are institutions that make up strategies to meet educational needs.We in the United Kingdom experience the general globalization of the education system, mainly for students from European universities.In short, universities are trying to attract more and more students from various disciplines in various ways.Therefore, e-learning becomes an important tool for attracting students from all over the world.Individual university players must now consider how to qualify for a global audience.Individual universities must consider and understand the importance of branding and marketing now to ensure that they can compete in the global market of the future.Classes must meet the expectations of the student.In addition, the traditional student profile changes, with a significant number of adult students who are now attending online courses.This indicates the need for a new view of education, and even the renovation of the entire education system.In accordance with the above needs, new curricula and programs need to be made, and existing redesign.In this new digital age, will universities be wider to watch how we deliver and how do we develop existing courses?Both students and teachers have to do more to encourage new ways of thinking on the internet.There is a need to review our views according to the ways and means of education.Assumption that the existing delivery of educational material through virtual learning is 343

354School board and other environments (VLE). Such VLES needs to be further developed in order to serve a more diverse audience that expects more sophisticated resources. In general, consideration should be given to who has access to the different materials and educational packages offered by universities, as the development of new media means that other education providers can enter the market. Changes in the global technology environment will affect the sector. However, one question arises why developing countries try to adopt and even imitate what developed countries do? If not suitable. There seems to be a general trend of educational institutions trying to catch up by adopting higher education practices in developed countries, an example being online learning or education. This phenomenon needs to change and every education provider should feel able to follow their own direction. All education providers have the potential to develop in accordance with the different social needs and aspirations of their environment or society. It can be argued that imitation actually kills education or at least limits it. No higher education provider, not even a world-class one, can or should oppose any of these changes. These changes should be adopted gradually, with the understanding that technological progress is not a panacea, nor a cure for social or educational deficiencies. The impact that the industry may face comes from the current and future transition periods in which education will be delivered electronically. This applies to short courses or projects as well as traditional degree programs. The impact will be huge and the outcome or potential outcome is still being debated. The main concern here is who (and which institutions) can handle this change in an environment that is already prepared for transition. This change will have a strong impact on all aspects of our lives, but the changes will be positive and may lead us to adopt new ways of living. Our vocabulary varies and we use technical terms and definitions. Social transformation will also force us to change and redefine our daily lives. The challenge will be to maintain the same values, and students who are educated online will still maintain traditional educational values. e-books and other additional materials needed by students. Academics may consider using social media because of online education and the fact that students are familiar with it. This is something to consider carefully. However, there are certain circumstances in which social media may be used for educational purposes, as follows: Social media may not be appropriate for educational purposes unless the service provider develops specific social media tools for educational purposes. Media education is adequate, our educational platforms need to be redefined. Is the learning experience equal to the face-to-face learning experience in real life? What will students actually learn? If a platform is adopted, these questions need to be asked, as learning can vary and can be based on the skills students want to acquire rather than theoretical knowledge. Delivering this new approach to social media will be a problem. Traditional educators or educational institutions may still want to use a VLE platform. Will this still work or is this modern approach outdated. Providing online education is a current trend and many institutions are trying to adopt it. One of the main issues facing these universities and other education providers is the legal framework affecting this new approach to education. An important requirement is the availability of platforms and materials for all students, regardless of where they are or who they are or what the needs of the students are. Materials must be available. Again, the skills of accessibility teachers need to be updated and developed as 344

355And the teacher actually uses the skill of this technology. If the plans are provided on a global level, the development of Internet products may also require people's language skills. Even if the course itself is provided in English. Teachers will have to have more global methods of education than now, which is why education will look different from the present. This transition can be relatively simple. For example, today's doctoral students are completely different from the past. They have better and better training; have more understanding of international affairs. The only problem is that their teachers have successfully provided high-quality educational products that are equal to the products delivered in the physics classroom. When different institutions provide online courses or courses, it is also desirable to play (using student driving forces to express only -expressions, competitions and performances).I think this method should be considered interesting.I noticed that in the university the university work is known for the computer games department and I noticed that gaming is the future educational language.Students were motivated to learn to use computer games , especially when the heroes in the game are well known or familiar with them. This new educational method will make it clear to students that the acquisition of knowledge is their experience, even though they have gained it while playing computer games. The problem here is that when students have to play computer games how would gain knowledge, how we separate games or interesting concepts from educational concepts. It must be clear that the game is used only for educational purposes. To develop online education and the use of educational games, educational researchers must be interested in the digital or digital education we are talking about. Similarly, legal issues must be resolved and copyright and IP must be considered. Students currently face various challenges when using the Internet for education or other purposes. In addition, EU regulations on data protection and the use of cookies can be obstacles. The situation which can track what students view or access. Acts that violate privacy can be and can be based on the rules of power, meaning that people who have power can enable others to obey. Internet privacy is an issue for all Internet service providers. It will be a point of care for educational institutions that provide online content. They must seek advice on the latest regulations. Research access is also a point that universities must consider when surfing the Internet. We have already created an Internet environment that can open access to research publications in it. The connection of online education and scientific resources will be very important in the future, and science alone or government alone cannot solve. The overall solution must be implemented, but these problems must be considered very carefully, because this will form the basis of the most important guidelines for the new method of the digital era of the new education. Online conclusions are the reality of development in the future. at this moment there is no debate about this expansion. This method of revolutionary education will gather different people to bring different educational environments in the near future and adopt completely different methods of teaching and education. The map of this new field must be and include different opportunities for different people. Changes have changed a lot in the field of education. The most important changes are faced by teachers, such as developing and managing online classrooms or managing, inspiring and supporting a multi-ethnic audience with different backgrounds, with different needs and desires, even different goals and different perspectives of education. and pay for it).In the near future we will have to assume that different students will be more advanced, more knowledgeable and skilled in technology (even more instructors). Such students will look to them for support and real 345

356Education and passing, these trainees also hope that there will be more training for skills rather than building knowledge. Prospective students will be heavy users of various online facilities provided by various social media and the Internet. Such students will be different from the students we are used to. They will hide behind the screens of personal computers, laptops or iPads. The mentor will have to consider all this and formulate a superior strategy to solve these issues. The higher education department must face such challenges and must face ways to turn around the commercialized opportunity. attempts to attract and retain students. The institution will have to decide what educational strategy they want to follow and will it be traditional or innovative. These answers must be answered by senior managers responsible for management to answer our future and the future of higher education. All institutions will find the most effective choices and strive become global participants. Finally, the legal framework affecting online education, teaching and training must be considered. Academic and institutional traditions will change and evolve, and open source providers (like Courser) may become important, and academia may transfer research or other materials suitable for academic life and standards. In this case, the most interesting thing is to let all persuasive parties participate in their affairs: 1. Respect 2. Respect 3. Available, but I still want to know if we are ready to be ready to be okay ?References: Beer, S (1999) The corporate brain (2nd edition). Chichester.John Wiley.Bissell, B. (1993) Evaluation.broadcast.Vol 22 Briger, S and Liber, O (1999) A (1999) A framework for pedagogical evaluation of virtual learning environments. Bangor.University of Wales.Burns, R.B. (2000) (fourth ed.). London.SA GE Clarke, A (2002) Online learning and social exclusion.niace.cowan, J ( 1998) On becoming an innovative university teacher.Buckingham.Srhe/Oup Dunn, L, Morgan, O Reilly, M & Parry, S (2004) Handbook for Student Souls. Not in instructions in traditional and online assessment. London. RoutledgeFalmer Falchikov , N (2005) Improved evaluation through student participation .London.RoutledgeFalmer Goleman, D (2000) Leadership that gets results.Harvard Business Review.March-April (78-90) .Hannan, A. An, A. A, A. A D Silver, H. (2000) Higher Education Innovation: Education, Learning and Educational Culture. Buckingham: Higher Education and Open University Research Society Press Hillage, J & Pollard, E (1998) Making: Development ING Framework for Policy Analysis. London. Department for Education and Employment Laurillard, D (2002) Thinking about university education: a dialogue for effective use of the learning technology framework (second edition).London.Routledge Falmer.light, G & Cox, R (2001) Learning and teaching in higher education. London.Wisly.macfarlane, B (2004) Teaching integrity. Ractice.London.RoutledgeFalmer McArthur, J, Land, R, Earl, S, Elvidge, L, Juwah, C & Ross, D (2004) Promoting.professing methods for learning and improving learning promoting.Oppenheim, (1992) Questionnaire design, interview and attitude measurement.London.pinter.346

357Zalm, G (2000) Electronic regulation: the key to online teaching. London. Kogan's site. Scott, D. & Usher, R. (eds) (1996) Understanding Educational Research. St. Ives Co. Routledge. Silverman, D (1993) Interpreting qualitative data. London. Reasonable. Strauss, A & Corbin, J. (1989) Basic principles of qualitative research. London. Reasonable. Whetten, DA, Cameron, KS, Woods, M (2000) Developing Management Skills in Europe (2nd edn). Harlow. Pearson education. 347

358Responsibility of higher education in the Republic of Kazakhstan Yelena Fectoist, Assistant Professor, Candidate of the Caspian Academy of Technical and Engineering Educational Sciences named after S. Yenov, the Republic of Kazakhstan summary this article discusses the issue of responsibility for higher education in the Republic of Kazakhstan.Kazakhstan.There is a contradiction between measures taken by the Government to improve the higher education system in the Republic of Kazakhstan and some conditions and circumstances in Kazakhstan that prevent the effectiveness of these measures.The author seeks to suggest some solutions to improve responsibility in higher education.Keywords: Higher Education Responsibility, Higher Education Management, Improvement of Higher Education System Lack of Professional, Qualified and Qualified Experts.On the one hand, there is an abundant graduate with higher education (mainly in the fields of economy and law), and on the other hand, the country lacks many professional and qualified experts.Because of this, many domestic companies are forced to hire experts from abroad.This is especially true of the oil and gas sector, maritime and education.1. Scientists such as Kevin P. Kearns Public Productity and Management Review, David E. Leveille Responsibility in Higher Education: The Public Plan for Confidence and Cultural Change, Roger Benjamin and Stephen Klein Assessment opposite responsibility in higher education have developed a higher education theory.Principles of responsibility and educational responsibility.We want to focus our research on the practical aspects of the higher education responsibility in the Higher Education System of the Republic of Kazakhstan.Due to the transition of Kazakhstan to the market economy and the new model of education, the Republic of Kazakhstan faces numerous difficulties in restructuring and changing the educational system.Since then, many changes have occurred, including a higher education system.Some have achieved excellent results, others are not.But the Ministry of Education and Science of the Republic of Kazakhstan and all higher education institutions work hard to improve the higher education system and try to improve it.We also consider the current state of higher education in the Republic of Kazakhst as follows: Bologna process.The signing of the Bologna process by the Republic of Kazakhstan has also brought many changes.In 2011, the transformation of the higher education system to three levels of bachelor, Master and Doctor ended.All graduate committees closed, no more candidates or 348 doctors of science

359Hence, the problem of a lack of researchers, university professors and doctoral students threatens, which does not produce enough experts to replace the old candidates and PhDs. credit system. The educational credit system was introduced in the early years, but after several years of promotion by the Ministry of Education and Science and universities, some principles of the educational credit system are still misunderstood and not always properly explained. Therefore, the national standards of some projects and courses are clearly confused. The ratio of compulsory and optional courses is still being discussed. According to the Bologna process, both professors and students have the right to free academic mobility. This means that every student has the right to study in another country. Study at a university. at least one semester, even at a foreign university. The problem of academic mobility of students is that there is no mechanism for accepting and transferring credits. So, at another university, taking several courses (courses that were not courses at their home university), the home university did not accept them or transferred them. As a result, these students have to attend more courses next semester and even pay extra for them. Living in university dormitories is another problem, as some universities do not have dormitories for their students. Professors have even less academic mobility. On the one hand, professors are motivated to start teaching at another university, and on the other hand, these professors do not have any payment mechanism or procedures for absence from the home university. Most Kazakh universities have not yet accepted the phenomenon of annual vacations. At the same time, the Ministry of Education and Science of the Republic of Kazakhstan launched a program of visiting foreign professors to Kazakh universities and even provides them with quite good funding. The only problem with the program is the language. Not all Kazakh students are proficient enough in English to attend lectures in English. Kazakh teachers manage to communicate with their foreign colleagues using translators, which also complicates the communication process. Another solution offered by the Kazakh government is the Bolashak program. It is an excellent tool for sending students and professors to foreign universities for master's degrees, doctoral programs, various types of training and internships. It just takes time for enough experts trained at universities abroad to come back and import everything they have learned and acquired. Therefore, there is a contradiction between the measures taken by the government to improve the Republic. Some conditions of the Kazakh higher education system and the Kazakh environment hinder their effectiveness. University is a responsibility. Some universities in Kazakhstan even have a very bad reputation among employers. As a result, recent graduates of these universities refuse to be employed and even mention this fact in job vacancies. Most companies refuse to hire graduates without work experience, so this is currently a very important social issue that is closely related to unemployment today and in the future. On the one hand, there are too many higher education graduates, on the other hand, the country lacks many skilled and qualified experts, and is forced to hire a large number of experts from abroad (especially in the oil and gas sector). , shipping, finance, education, etc.). Therefore, the Government of Kazakhstan, the Ministry of Education and Science, universities, companies, employers and relevant organizations have developed a joint strategy on accountability in higher education. Otherwise, in a few years there will be 349 of them

360Without expert and qualified workforce in the country, the problem of good, highly expert and qualified workforce will become a bigger problem than it is now.After I worked as a deputy dean of the MBA program on D. Serikbayev East Kazakhstan State Technical University, Head of Academic Mobility Department and Assistant Professor at S. Yesen's Caspian University of Technology and Engineering, problems we face includes:: Lack of Specialization in almost allIndustrial fields in Kazakhstan qualified experts, small demand for university graduates by local, national and international companies, lack of mechanisms for implanting the principle of the Bologna Process such as a credit system, academic mobility of students and professors, etc. We believe that all this is relevant to the questions of responsibilityin higher education.One of the important issues of responsibility in higher education is university teachers professional preparations.One of the current problems in the Kazakhst higher education system is the unavailability of a professor with a doctorate, a doctorate and a candidate diploma at Kazakhstan universities.As all dissertation commissions are closed and there are not enough universities and programs to train doctorates, there is a gap in the development of university experts after moving on to a three -stage education system, Master and Doctor.The construction of university teachers' education systems will also take several years.In the former Soviet University, university teachers grew up from student days.Most valuable, teaching and interested graduate students are employed as associates in teaching at university departments.At the same time, they enroll in postgraduate studies (aspirations) and complete their research in the form of candidate work.Candidate work is a study of specific applied sciences, which includes experimentation.After the doctoral thesis defense, the young scientific worker acquires the right to choose the title of associate professor or senior lecturer and teaches students.The next phase is a doctoral dissertation, which makes a really significant contribution to the development of theoretical issues in science.The shortest period for the collection, observation and experimentation of works is ten years.Most universities have high requirements for applicants in their structure.Candidates and doctoral dissertations go through different stages of checks, tests and at the end of the decision whether the works make a true contribution to modern science.This is a system of responsibility and evaluation of the University Faculty in Soviet Higher Education.A scientific diploma or a doctorate, professional preparation or doctorate of science is proof of researcher's expertise.Today, unfortunately, in some countries of the ZND, a diploma does not qualify the person.Also, some graduate papers contain a lot of plagiarism, and sometimes their authors have not really written them, because there are many options for writing graduate papers (graduate papers, dissertations, masters, doctorates, etc.) on the internet.As a result, the qualifications of some university staff members have been seriously questioned.The problem is that some teachers who have worked at universities for 10 years or more, although some of them have a rich practical and teaching experience, still do not have academic titles or scientific titles.And the faculty certificates and accreditation indicators of the professor and the flawed academic title and scientific degrees are among the most important.Programs that do not have enough professors can be closed on the recommendation of the accreditation committee.For example, some universities were played by connecting the department, reducing the number of staff, and even by release of staff during accreditation.Conclusion: Finally, it should be noted that high quality, availability and economic efficiency are the main goals of education.Education determines the quality of the people 350

361Country resources are crucial for its competitiveness.In this context, the responsibility of higher education is not one university or national issue, but a global issue.Literature: David E. Levielle.Liability in higher education: trust and public agenda for cultural change.California university, Berkeley.201 p.Anechiico, F., Jacobs, JB, looking for absolute integrity: how the control of corruption make the government ineffective.University of Chicago Press, Chicago.Kalnins, V. Anti-corruption policy in Latvia: Problems and perspectives.Foundation Soros, Riga, Latvia, (December).Frimpong, K., Jacques, G., Corruption, Democracy and Good governance in Africa: Essays about responsibilities and ethics.Lightbook SLTD, Botswana.Heyneman, Stephen P. Title: Education and corruption Release date: November 2004. Place of edition: International Magazine for Education Development, Volume 24, page 6, p.Number of documents: At Braxton, JM, Bayer, AI, Faculty Misconduct in Collegiate Education.Johns Hopkins University Press, Baltimore.Heyneman, S.P., the inclusion of the Government in the primary education in Uganda leads to changes in efficiency and equality.African Studies Review April, Heyneman, S.P., Education in Austerity: Uganda, Comparative Education Review 27 (3), Heyneman, S.P., Examination in developing countries: Selection, research and education sector research.International Education Development Magazine 7 (4), Heyneman, S.P., Fagerlind, I. (ed.) Faculty exams and standardized testing: Technical work no.78. Washington DC.Heyneman, S.P., protection of the textbook industry in developing countries.Quarterly winter book survey,

362Research by African Institutions of Higher Education: Challenge and Perspectives Dr. Felicita Newguna Management of Education and Research by Kenyatta University Research Policy, Dr. IR from the Regional Center for Development of the University of Kenya.florence Itegi Teacher Education Kenyata University, Policy Management, Politics Researchand curriculum, Nairobi, Kenya abstract: German discusses challenges, significance and research on the research of African higher education institutions. The research has attracted the attention and resources of many African governments and higher education institutions.and personal experience. Classes of polls: Challenges of Africa's research are not purely academics.institution. They are poorly educated in student researchers, preferred synthetic studies, not innovative and creative educational terms.Research methods of theoretical methods caused the staff not fulfilling international standards. In the middle of this, the researchers awards were very poor, which led to the relocation of staff from high educational institutions to work and brain loss due to the profit of the Earth.facilities and general research environments. However, the use of ICT will promote the research process and improve distribution. It is to encourage partnership between private institutions and public institutions and cooperation at the local and regional levels: research, higher education, Africa practical meaning:Studying plays a vital role in the development of new knowledge systems, which is crucial for the effectiveness of the entire higher education. One of the main tasks of higher education is to create and distribute knowledge through research and promotion of services.This is a continuous supply of qualified young researchers who help in society with cultural, social and economic development. Through research, higher education helps mobilize resources. However, in many African countries, research faces many challenges.Kenyan research and other developing countries and proposals. One of the proposals for this document is that the study should be conducted by basic reforms to support 352

363Initize and strengthen your long term positioning to meet the needs of African society. The research ability to ensure high quality research is to ensure that all members of the academic community participate in research and receive appropriate training, resources and supportThrough real partnerships with the public, private sector and civil society. Academic education must be installed in order to succeed in and achieve the goal of establishing academic sounds. Complimenting high educational institutions should be carried out by experienced teachers, just like teaching enlightened professionals with clear only -interest and awareness of common interests. It strengthened the role of higher education institutions as a place of research and training. Studies to increase higher education in innovation, high educational institutions, industry and industry. In order, narrow connection of researchand education is the foundation of a successful teaching process. In the basis, research and education, it is helped by a qualified young researcher. The education is carried out within the creation of education in various degrees. The factor may show that the influence of any research depends on the attitudeAccording to the research. The cynical research work encountered some restrictions, especially in the research environment. They include research abilities;Fiscal Restrictions, Other Resources (Physical Development of Research Institutions), Correlation, Publication of Research Results, Social, Political and Cultural Research Process Information Technology. Private skills are discussed in the form of technical skills and abilities dealingResearch. In the serious lack of local research funds in African countries, short-term research projects have competed. The lack of training in research methods, which can be attributed to the notable teacher's preparation, insufficient teachers and students and students.This is largely attributed to the evasion of mathematical and scientific subjects of students, as well as the methods of computer technology .Ristributors often prefer to synthesize (rather than adventurous research on unknown fields) lead to innovation. Focus on collection and integrationWhat others did. As a result of this, this suppressed creative research.In creative research, researchers work with new ideas and practice to others and work on an innovative and resourceful way. In the development of developing slowly grow in high education. The scientific workforce can be optimized in short term.Graduate phase, many institutions do not have sufficient research projects.There universities will quickly understand the issue of identifying and appointing the research, and the effects of development, sampling and discussion guidelines are not fully resolved.Many studies have been carried out, but a little methodology is reasonable. To the lack of researchers, the implementation of high quality research, and the lack of public investment means that local researchers have gained professional standards (Stephenson and Monique (Stephenson and Monique), 2008) .353

364The study is working intense and focused on skills.Includes identifying, locating, reading many documents, developing tools, sampling, practical collection of data, analysis and skills of interpretation, some of which can only be gained by experience.Unfortunately, many university courses in Africa are focused on methods with a small accent on methodology.The weaknesses in the study should be examined in the context of existing educational systems in Africa.Education in Africa is mainly inherited from colonial systems that have experienced a serious crisis in terms of limited school capacity, emphasis on exams, a serious lack of teaching material and lack of trained and experienced teachers.From elementary school through high school to college, students deserve education that encourages them to discover themselves and apply learned in real life situations.Students should learn through explaining, discussion, analysis and critical thinking.Research should start in primary and secondary schools, where students learn the basics and work on simple projects.At the university level, classes and supervision of students should be entrusted to experienced professors.Many governments are very short -sighted.They paid huge sums of money for their subjects to acquire higher education abroad, and then they did not ensure that they had appropriate paid jobs or benefits on their return (IAEA, 1981).Therefore, the phenomenon of foreign graduates trying to stay in their homeland for education is well known in developed countries.The only long -term solution is to improve the status and benefits of the home country.Sending only those who are already employed and have a strong dedication to their institution or have a career's family policy one of the ways to ensure that study abroad improve the demands of our country.The new partnership for the development of Africa (Nepad) worked on the turn of brain outflow and increase the human capital of Africa.Researchers in education often do not have enough staff because of low salary.Highly qualified researchers are inclined to prefer teaching and research than other more renewed careers in business, industry and politics, and those who remain in the profession often choose research with rather inortodox goals, such as conducting educational research, not because of what is valid, but because it isThat opportunity to eat.This focus on finances has led to an intense competition among researchers for often unrelated projects guided by donors or consulting services.This is viewed as a commercialization of research (Mwiria, 1992).With limited funding, many research projects are sponsored by foreign institutions and therefore often serve their interests more than the interests of African countries.Many partnerships are established unilaterally under the assumption that donors understand the needs of Africa or that African institutions urgently need to accept any help, regardless of the conditions.Such institutional partnerships did not really contribute to the construction of the capacity of African institutions and the general labor.Therefore, in this era of globalization, private partnerships with local organizations that understand the environment will be more suitable to improve research that meet social needs.The financial limitations of the level of the development of African countries depends on how fast the countries are capable of generating information through research and how gradually they use this information to strengthen their social, political, economic and technological infrastructure.Nevertheless, financial limitations affect almost all aspects of research, including its mission, process, participants' integrity and expanding research results.Therefore, developed countries are investing large funds in establishing institutions and networks for supporting research activities related to revolutionary discoveries and innovations, such as the Internet.Unfortunately, African governments consume very little 354

365Create a stimulating environment for research, which may be the result of other competitive subjects, including food, health care, education and other important social services.With the exception of national censuses and commissions appointed by the Government, the national budgets of many African countries do not allocate special resource funds.The financing of research is generally reserved for non -governmental organizations, the United Nations system and other institutions such as the Ford Foundation and the African Academy of Sciences.In some countries of communal services such as electricity, communication systems, water supply, sewage and traffic networks are missing or in poor condition.Ideally, local universities should play an important role in discovering, storing and spreading knowledge.Considering that, there is hardly enough funds for graduate programs for the construction of a research base, but students who want to continue their graduate study conduct research as part of their curriculum (Mugenda, 2008).In addition, the professors are expected to constantly engage in research activities and move the boundaries of knowledge in their field, but their main concern is to move from regular to parallel projects and mentoring a large number of students.One way to support university research is to raise funds.However, raising funds at these institutions is very limited, as well as sources of financing and lack of research culture.Private companies in Africa are a little exploring compared to the private sector in developed countries.A joint study between different universities and a private sector is required to encourage research activity and help creating the necessary infrastructure to support continuous research at local universities.However, experience has shown that collaborative research can sometimes be problematic when it comes to the results of such research and copyright innovation or product (Mugenda, 2008).As a result, the participants were skeptical of such collaborations, and many failed to fully succeed.This is mostly done at a subgial level.Currently, most universities in the East African region are conducting research and second cooperation under the guidance of the East African Eutual Council.However, such cooperation should be strengthened to increase the proportion of teaching staff at these universities.Such studies are often conducted on a consultative basis, which can lead to unnecessary competition, even when local researchers do not participate.This is especially true of local companies.It may take time and a lot of sensitivity for the highest executives in these companies to understand the advantages of investment in research and acceptance of a culture in which a permanent search for information is the basis for critical decision -making and development.Due to financial limitations, some students, especially undergraduate students, have no choice but to make life for life immoral procedures such as theft, pocket money, illegal drug delays, and sometimes even prostitution.This exposes them with increased risk, such as death and HIV/AIDS.This practice drives them to spend less time on learning and more to research.Such students have become a new generation of students who have various jobs to put an end to the end.However, some have real financial problems, while others are fighting a high standard of living so that they can pair their rich colleagues in college and remain elegant.It is even worse when students commit any stage of plagiarism, including copying the tasks of their colleagues or entire research works to submit to their advisers, buy whole proposals or even whole projects on behalf of the examination or employment of classmates or even external people to do their job.In many cases, students of researchers come to their mentors with a complete proposal before the first meeting, which raises more questions than answers.These students leave the university with an excellent academic thesis in search of work, but with little or no practical experience in research topics they claim to have studied.They are people with suspicious experience and when they come to leading positions, they eventually poorly manage the limited resources of the company/company.Higher education 2007. 355

366Institutions in the Republic of South Africa have published reports of plagiarism involving undergraduate and postgraduate students and teaching staff. Most of these students had to repeat courses or were expelled entirely, while teachers were fired or forced to quit. This can largely be attributed to the technological superhighway that is challenging universities around the world. Most universities fight against plagiarism. For students and experienced scientists of this new age, technology offers a great temptation to plagiarize (Smith, 2007). That's why organizations like Glatt and Turnitin were established specifically to combat plagiarism, enabling plagiarism to be detected in submitted documents and legal action to be taken. However, a poor research culture is also to blame in cases where the research concepts are related to fulfilling the prerequisite academic requirements of the study program and not designed to solve problems. Research with limited or no practical elements is introduced to younger scientists only in a later period. The situation becomes even more critical for working students, who are financially and time limited due to family obligations and engagement at work. Their time to pursue knowledge, especially at the graduate level, is limited. Research and policy research should provide communities and policy makers with useful recommendations and possible actions to address fundamental issues. This type of research provides pragmatic, action-oriented recommendations for solving problems, questions, or issues. Policy research is linked to the public agenda, and the results are useful for development. Unfortunately, policy research is not common or popular in African governments. Governments in developed countries recognize the important role that research can play in policy formulation. For example, the Canadian federal government created the Policy Research Program in 1996 to develop a research strategy for the country in preparation for the complex public policy challenges the country is likely to face in the coming years. Its purpose is to create a solid base of expertise on which to base good policy decisions, thereby contributing to a strong and vibrant Canadian policy research community (Policy Research Initiative, 2001). In Tanzania and Malawi, researchers found that a lack of understanding and respect for research among policymakers limits the extent to which research is used to inform decision-making. Researchers also lack the skills and resources to disseminate their findings. On the other hand, the transition to evidence-based policymaking requires research findings that provide clear and concise policy-relevant findings (Stephenson and Monique, 2002). The study further found that some researchers are reluctant to disseminate findings that have political implications, particularly those that conflict with national policy. However, the research community is beginning to respond to the needs of individual organizations and societies. There are many reasons for moving to this new paradigm, including calls for greater accountability for research, the need for evidence-based approaches to planning and decision-making, and the desire to recognize social scientists as key players in research. health research and recognize that there is a wealth of untapped social science and local knowledge that can be used to create more just and healthy societies (Lyons, 1999). Other resources In the long term, a policy framework is needed to allocate resources to support research. Few developing countries support their scientists to a level that makes national research programs self-sufficient and relevant. Current funding for scientific research in all developing countries probably does not exceed $2 billion. Generally, this is only a small part of the total payout, especially if someone hits 356

367Such research is the basis of all progress in agriculture and technology, which is the double goal of most developing countries.Medium -term, we need to consider expenditures that are at least multiple of this amount.Considering international aspects, 'Great Science' has obviously become too expensive for many developed countries that find solutions through the co -financing of laboratory and projects.For this reason, Western European countries cooperate through CERN to improve research in advanced nuclear physics.Research facilities are too expensive and outdated for many developing countries, including Kenya.This has mutilated many laboratories, because it is harder and more expensive to import spare parts.Therefore, objects must be concentrated in several places where they can be effectively used and maintained.In some cases, no one can make less repairs to such equipment.In addition, there are few research institutions and inaccessible facilities, such as libraries and documentation centers.Many countries spread their energy on too poorly organized research institutions, which are often located in urban centers, making them unavailable researchers in remote rural areas.In addition, existing research institutions do not have enough equipment, such as computers and photocopical machines, to process results.In many developing countries, infrastructure to support research is inadequate in terms of facilities such as telephone devices, roads and electricity.In doing so, the exchange of information and research results between the institutions is seriously difficult.Kenya has set up a number of new strategies to remodel its higher education sector, inviting new university campuses in rural areas and increasing financing for enrollment of multiple students in the coming years.Government plans for increasing higher education funding and current plans to expand optical cables into rural areas are welcome steps in the right direction.Bad research capacities have long attributed to poverty, which prevents African governments from providing the necessary institutions with equipment and infrastructure they need to conduct effective research.Although this is true for some poor countries, it may not be true in some cases where state officials with small or no interest in research fake fakes billions of dollars in personal accounts in developed countries, to enrich themselves at the expense of research projects.In addition, much of the donor money divided into the pockets of a few.A small amount of funds allocated to the study has a limited impact when it comes to applying research results.The relevance of the African institutions research must develop their own methods of teaching the integration of African languages, orally and non -verbal, and by ensuring that the learning sources are local sources as much as possible.The materials and methods of the course cannot be separated from the culture because it is impossible for people, even to those who develop courses, it is impossible to separate from their own culture.In order to be most effective, research methods must be adapted to the needs of students and society.One way that Africa can observe herself is the examination of traditional African methods and education techniques, including traditional youth education practices and learning through work or lifelong learning.Research of such approaches can detect practices that can be adopted directly or with less adjustments.A strong emphasis on research through work may be a recognizable feature of traditional African societies and fits in with the current need to connect education with productive work.It is clear that traditional teaching methods and technology are not a research attention they deserve (American International University, 2005).In South Africa, Venda University has conducted extensive reforms of the curriculum to include indigenous knowledge and skills357

368Courses cover traditional arts and crafts, traditional cosmetics, traditional food and medicine, environmental knowledge, African civilization and other areas. Making information available to the public through written documents, publishing such information on websites and distributing copies of such works through journals, books, school journals and magazines with the permission of the author (MUGENDA, 2008). While research productivity in terms of articles is growing rapidly in other parts of the world, Africa's relative status as a producer of knowledge is gradually declining. Sub-Saharan Africa contributes about 0.7% of global scientific output, a figure that has risen and fallen over the past 20 years. Apart from South Africa, the lack of incentives to publish is also a problem, as government funding for research is initially minimal. When researchers are encouraged to publish their findings in books, journals, scholarly journals or magazines, it facilitates a wider exchange of findings among researchers, experts and policy makers. Experience shows that such sharing helps establish standards that potential researchers can emulate as they describe methods in detail. Yet most of the research done in Africa remains, gathering dust in some rooms in many universities, while many researchers are forced to seek publication in foreign journals. Publishing in these journals is often a slow and frustrating experience, and even when such material is accepted for publication, the information is not readily available to the local researchers, experts or communities who need it most. This resulted in a lack of locally published books in research and other specialized fields. Kobia (2006) notes that Africa as a continent continues to experience book hunger as there are few locally published books and journals in various disciplines. Lack of knowledge inhibits reading A study by the Center for the Transformation of Higher Education (Chet, 2011) concluded that as a result of the knowledge production of academic success at a leading African university, each academic may average only one publication every 10 years or more. "Research, which is the core mission of higher education, needs to be strengthened, with a significant increase in the number of scientific journals and a coherent publication policy implemented at national and regional levels. Social, cultural and political influences The culture of secrecy and fear is linked to many other Like societies around around the world, in African societies, unknown forces continue to negatively impact research The biggest concern is racial chauvinism The need to protect tribal secrets and deter intruders In many communities, community-dwelling candidates seek to keep community secrets and look outside for health research Foreigners to the environment Even and today, researchers are generally unacceptable and often present false data, which is dangerous when implementing research results. Inconsistent political models can also affect research. Leaders in Africa are often unwilling to accept, seek or incorporate the truth into legislation because it often politically endangers The political situation in many African countries can be blamed for the failure to integrate research into policy planning and development. Tensions and wars have broken out and problems are widespread that make educational research impractical and certainly unsustainable in some regions. This contributed to a degree of uncertainty that made it difficult for many countries to progress in research. In Kenya, most educational research Outcomes guide decision-making. 358

369This political situation represents a philosophical obstacle to what researchers see as the meaning and purpose of their research. It determines the purpose or incentive that leads us to the question, is the research for truth, for political purposes or for money? According to Mwiria (1992) researchers can be honest and focus only on truth, or dishonest and focus only on money. On the other hand, the research group may wish to engage in research collaboration in a fraudulent manner, with the primary goal of obtaining payment. It is important poverty that makes people desperately seek income from all possible sources. On the other hand, policy makers are often opportunists rather than realists when it comes to education policy. In many cases, research examines whether government funding and abuse promotes political ends rather than legitimate educational goals. As far as classroom teachers are concerned, concern for the implementation of research results is not a priority. When it comes to research, very little research is done for the benefit or welfare of the institution's students. It is clear that in many African countries, teachers are often concerned about earning a living. The prevailing culture of complacency is increasingly taking center stage. This partly explains why corruption is pervasive in society, as in the case of Kenya when free funds for primary education were embezzled. The reason many governments in developing countries are more supportive of scientific research than they are is because they see research as a sinkhole into which money pours and things of no apparent value come out. It is inevitable, and probably desirable, that most research in developing countries will be applied or task-oriented. Applied research needs no real limits because there is always room for original and massive approaches. information technology in developed countries. Information technology helps in setting research standards and makes the research process easier and faster. Literature searches can easily be done online, and since analytical data is readily available in the market, various software packages are available. However, its use in research is hampered by a lack of resources in many African countries (Mugenda, 2008). High costs make computer technology out of reach for many teachers, staff and students. Foreign donors have tried to donate computers to institutions, but the demand is huge compared to the supply. These initiatives are also hampered by lack of supporting infrastructure such as electricity in rural areas, lack of proper maintenance and replacement of hardware and user computer skills. working conditions and become obsolete. Some donated computers only work for a short time before they crash. Some donors may use third world countries as destinations for their life-threatening e-waste (humans and animals). Staff in some higher education institutions Higher education staff are poorly equipped with computer technology to impart these skills to students. The education system of many countries in Africa lacks modern ICT infrastructure and skills, which is a painful inconvenience for the development of education on the continent. The education sector should take the lead in advancing information technology in society to promote the development of other sectors, not only by reducing foreign skills and reliance on support, but can also create employment opportunities for African youth. UNESCO (2005) states that online applications have become not only a way to reduce costs, but also a way to increase efficiency and effectiveness without relying on paperwork. Basically, African universities must maintain an up-to-date website that provides information on all their activities and potential. They must also work to expand their resource base through interactive connections between organizations. is 359

370It is worth noting that several universities have invested a lot in terms of connectivity and interconnection, such as the University of Nairobi and the University of Kenya in Kenya. The internal and external communication provided by these institutions has a system of efficiency and accountability in internal and external communication between courses, examinations , registration and general management. Such systems have expanded access to and monitoring of student information and quality assurance. Information technology has also made great strides in openness and lifelong learning, providing powerful educational channels for groups previously excluded from the outside. In the future, this will certainly happen more and more in the region. The conclusion from the previous discussion, it is clear that academic education should be provided and incorporated into the research of experienced employees so that these research institutions and training training become future generations of researchers. However, the characteristics of African research are low technical skills and the ability of teachers and the high ratio of teachers to students, which led to insufficient preparation for graduate students and leading to a poor research culture. The problem is the choice of talent loss caused by shipping. Several financial constraints related to the allocation of research budgets led to few poor equipment in research institutions, and sometimes it is too much for modern use. These research funds are sometimes left to donors with their own abilities, their own interests may not meet the needs of the local population. In addition, due to the high cost of publication, most research results are not disseminated. The African Society, culture and political environment also negatively affect research. Obtaining research data in Africa is a challenge for higher education from other parts of the world due to lack of power and information technology. References: Gilbert Ngana (2011, March 13, no. 73).Kenya Higher Education Reforms on the Map.Atlantic Research Center for Health Promotion (2009).Rural Communities Influencing Policy Projects.Darhos University.Higher Education Transformed Cherite Center.(March 2011) Universities and Economic Development in Africa: Academic core and coordination of PACT. Cape Town: University World News, version: 73 International Atomic Energy Agency (1981). Scientific Research Issues in Developing Countries. International Atomic Energy Agency, Volume 25, No. 2.Royal Danish Agricultural Association, Copenhagen, Denmark.Kobia, J. M. (2006).Publish textbooks for tertiary institutions in Kenya: Challenges and prospects.Journal of Moy University of Education, Volume 1 (I-XXVII), PP.XV-XVII .Mungenda, A. G. (2008).Social Science Research: Theory and Principles.Nairobi: Applications Research and Training.Mwiria, K. (1992).Educational Research and Education Policy: The Kenyan Experience.Paper published in Canadian African Research Association.Monteal, May Smith, G. K. (2008).Academic Writing and Theology: A Guide for Students.Johannesburg: South African Seminary.UNESCO.(2005).Research in African Development Education.UNESCO: Paris.360

371American International University. (2005). Meeting the Challenges of Higher Education in Africa: The Role of Private Universities. Conference programme: Nairobi. 361

372Analysis of organizational culture through Denison's model (case study of the city of Latvia) Irena Kokina, Ph.D., believes that it is a problematic topic in management, but it requires wise management. Culture should not be considered an obstacle to business. It has certain advantages when it comes to competitiveness and change (Hoecklin, 1994). Culture. The organization defines the image of the organization as a social institution and is an attribute of human potential. This is especially important for state legislatures as a source of stability. It can be considered a source of inspiration for employees. Cultural management is a part of the international management system that separates from the usual cultural (anthropological) perspective and can be implemented in the context of practical management. The methods enable knowledge transfer and organizational learning. The most important task of intercultural management is the coordination of professional activities and the professional development of colleagues in the workplace, where knowledge, values ​​and experience are important aspects that must be taken into account in a multicultural society. Research shows that culture is viewed as a tool that can be used to describe different socio-cultural systems. This paper aims to describe the organizational culture of the municipality with the help of the Denison model. The author analyzes organizational culture by considering the factors and indicators that influence Denison's model. Organizational culture relevant to Latvia. This enables the questioning of the quality of culture as an essential essence, as well as the determination of organizational coherence, integrity and teamwork. fusion problem. The number of included respondents consisted of 63 municipal officials. Key words: Organizational culture, Quality of organizational culture, Factors and indicators that determine organizational culture, These cultures Many quotes Experts point out that culture is a problematic area of ​​management, but it is certainly manageable and must be managed. The question is how to do it? The question is not easy to answer because how and how it is managed depends not only on the parties involved, but also on the point of view and perspective of the theoretical positions used in the management process. Culture is not only seen as an obstacle that creates difficulties in the process of business and management, since the supply in view of the great competition can also vary (Hoencklin, 1994). It must be possible to use cultural diversity as an economic tool, and cultural diversity and its effect must be viewed from different perspectives. 362

373It is important to understand the concept of culture because there are many different definitions. Viclansky and Naumov (Vianskij, Namov, 2006) believe that culture is a complicated mechanism, which is the main potential of an organization. What are the stable norms and principles of life and activities that follow; in their opinion, which is good or bad, and the rest can be considered specifications and values.Culture in the organization, such as: Ghsohal and Barlett, 1989); cross-cultural management (Joynt and Warner, 1996); international cross-cultural management (Deresky, 2006); cultural resistance (2002); contradictions; contradictions; contradictions; Culture (Selye and Selye-James, 1995); Culture War (Viney, 1997); when culture collides: Managing cross-cultural success (Lewis, 1996), etc. In management research, culture is understood as a summary, which can be used as a measurement tool that allows us to describe different social and cultural systems (obligatory stereotypes): National culture or the culture of small companies, different teams, political parties, and political parties or informal group culture. In any case, conceptual culture must observe and analyze the material or spirit of human activities related to the product, so that it can be observed and analyzed at different levels of abstract levels and different ontologies. Holl and E. Schein believe that there are visible and invisible culture. Cultural management includes three aspects: countries and associations races with many characteristics or interview organizations with individual management styles (specific culture) or interview organizations; organization (company culture); mental activity, way of thinking. E. Schein's definition of organizational culture is as follows: Organic culture is created by different groups or overall beliefs about basic beliefs obtained in the process of time. When you think about valuable beliefs (的, 2002). Schein believes that organizational culture helps to solve problems with the external environment and internal integrations. It is important that the basic proposals and basic positions organized and accepted by their organizations will play out for a long enough time and maintain their independence. . Therefore, this complex should be handed over to the new member organizations as correct thinking and thinking and thinking AND thinking. Emotional model. Recently, under the influence of globalization, cross-cultural management is often discussed. It is a component/branch of international management. Recently, culture that tries to differ from the usual (anthropology) point of view and is often treated in the context of constructive activities. In this regard, the contributions of several authors should be mentioned here: G. Hofstede (Hofstede, Hofstede, Minkov, 2010); F. Trompenaars (Trompenaars, 1998); N. Holden (2002). Cross-cultural management studies human behavior in different places and national organizations and learn how to work and cooperate with colleagues and customers. Enables organizational behavior in different countries and cultures, 363

374Compare this behavior, try to understand it and improve the interaction and communication between employees, customers, suppliers, partners, etc. Intercultural management is part of managing multiculturalism in the internal and external environment of the organization. This hypothesis is knowledge transfer and organizational learning. The main task of intercultural management is to coordinate professional and educational activities in constructive exchanges, when knowledge, values ​​and experiences are included in joint multicultural cooperation. Methodology Depending on the method of studying organizational culture and the purpose of that research, scientists basically developed different techniques and methods for analyzing and evaluating organizational culture. culture and enables the determination of its quantitative and qualitative value and the monitoring of changes occurring in organizations (kameron, kinn, 2001). In turn, Denison developed a popular and practical model that clearly demonstrates the link between organizational culture and effectiveness. The model is based on four fundamental characteristics of organizational culture: commitment, alignment, adaptability and mission, each with three subgroups. Among the results, a model was created that represents the model between organizational culture and efficiency, with 12 different characteristics of organizational culture. The efficiency of organizational activities in this model is measured by indicators such as trade volume, market share, profitability, development of new services and products, quality of services and products, employee satisfaction, and the overall efficiency of the organization. As such, Denison's model of organizational culture has become one of the most popular models for analyzing organizational culture (see Figure 1). Figure 1. Denison's model (Denison, Hooijberg, Lane, Lief, 2012) 364

375Denison described the interaction of four cultural factors for organizational efficiency: mission and consistency, adaptability and dedication: The mission is a description of the organizational goals and strategic direction of development, based on the concepts adopted by the organization, and focused on the future;Dedication is a condition in which employees feel that their activities are closely related to the goals of the organization, the empowered, teamwork should be appreciated, and the development of employees' ability is a priority;The compliance is highly integrated and coordination;Adjustability is a condition in which an organization can flexible to respond to customer preferences, take risks, learn from its own mistakes and prepare for changes.Each of the four organizational culture factors has three variable indexes.The engagement is therefore characterized by indicators such as empowerment, team orientation, development of ability;compliance through fundamental values, compliance and integration, consistency;adaptability through organizational learning, user orientation, making changes;vision, purpose and goals and strategies to achieve mission (Denison, Hooijberg, Lane, Lief 2012) such as Cameron and Quinn, Denison also studied organizational culture within two dimensions: dimension 1: focus to what happens internally what happens insideorganizations and external focus when what happens outside the organization;2. Dimension: stability and control, ie interest in maintaining status quo and flexibility and freedom of action, ie interest in change and development.An accidental sample in the context of this research is analyzed organizational culture in the municipality of X. The data was obtained by the questionnaire, based on the questionnaire designed by Denison Online (using a dedicated questionnaire system).The questionnaire consists of 60 questions, divided into 4 factors (organizational culture characteristics) and 12 indicators (forces affecting organizational culture), each factor contains 3 indicators.There were 5 claims in the questionnaire for each indicator.63 employees of the Municipal Council X participated in the survey.The purpose of the research was to identify factors that affect the organizational culture of the municipal administration.The authors analyzed the respondents' responses, the application of various statistical methods, before determining the influence of four factors of compliance, adaptability, mission and commitment to the organizational culture of the municipal administration.The results of the research in the results of an analysis of data from the questionnaire are all Denison's claims (questions) united in the index, and the average significant significance and percentage of the significance of each index according to the Denison ladder has been calculated.Table 1. Results obtained from Municipality Questionnaire X: Denison's Assessment of Factors and Indicators affecting the Assessment of the Factors of Organizational Culture/Index Scales Middle Value % Adaptability Creativity Creativity on Customer Organizational Learning Mission Strategic Directions and Intention

376Goals Vision Coherence Coordination and Integration Agreement Core Values ​​Commitment Empowerment Capability Development Team Orientation The data in Table 1 show that the indexes Creating Change and Strategic Direction received the highest ratings. This can be attributed to the fact that the municipality is relatively new and reorganized from another administrative unit. For example, in the last two years, the city operated in changing conditions, which, according to the respondents, was important for the development of organizational culture. The index of strategic direction was rated higher than the other indexes because, according to the respondents, employees understand the mission of the municipality. In addition, all other indicators related to the goals and vision of the city administration are highly valued, although the analysis of the foundations of the organizational culture shows that the goals and mission of the City Administration Area X are still in development. The authors attribute this to the fact that the employees are fully familiar with the development plans of Latvia and the Latgal region, their mission and goals, and understand the position of the municipality of region X in the development of the Latgal region, as well as its main direction. Two statements achieve the greatest significance of the arithmetic mean (4.1): The organization constantly adopts new and improved work methods, and information is widely distributed in the organization, with every employee having access to the necessary information. From the above, we can conclude that the employees are aware that the Municipality constantly strives to improve their work and adopt new standards and work methods. In addition, employees are generally satisfied with the information available to them and see it as an important factor in cultural development, which deserves a positive evaluation. This shows that employees want to avoid mistakes and misunderstandings at work. But the lowest arithmetic mean is given to the following statement: the customer's perspective directly affects decision-making in the organization (3.3), and the organization relies on horizontal control and coordination, not on its position in the hierarchy (3.1). The arithmetic mean score of 3.3 for the first statement means that, according to the respondents, the customer's perspective is the factor that least affects the organizational culture of the municipality compared to the factors included in all other statements. Thus, the assumption that the municipal clientele (population) does not have a significant influence on the organizational culture of the municipality proved to be correct. The second statement is rated relatively low: the organization relies on horizontal management and coordination rather than position in the hierarchy, implying that the organization places more emphasis on vertical management and hierarchy. Denison's graphic model of organizational culture in City X It can be concluded that all respondents (employees in City X) see all factors identified by Denison as forces that influence organizational culture, important for the work of the city administration and important for its effectiveness. Although these factors did not receive the highest rating, their strength of influence on the organizational culture of the municipality was rated as above average significant. In addition, all factor scores are near the top, between 3.5 and 4.1. Respondents believe that both external factors (fitness and mission) and internal factors (commitment and compliance) are important for the development of organizational culture. Therefore, 366 is being implemented

377Strategic management of municipal authorities is necessary.It is necessary to consider the impact of these factors on the development of organizational culture. By using the Denison model, this research can determine which forces (12 indexes) will affect the organizational culture of the municipal authorities X, thus influencing the effectiveness of the organization's work.these forces focus on improving the effectiveness of the area of the area in the region. The organic culture is made of three basic methods: symbolic, when the organization is checked as a system with an unlimited internal environment;Kognition, when the organization studies many knowledge, beliefs and regulations understood by members of the organization;from the system perspective;From the perspective of the system from the perspective, when creating an organizational environment, the basic decisive factor of culture formed under the influence of objective organization is characterized by the situation of the psychological environment.Organic culture has different methods: the departure of unique methods, characterized by a description of culture and unstructured observations, and ending in general method, characterized by standardized culture can be evaluated in qualitative and quantitative.which affect the organizational culture of the municipal authorities must be continuously applied to new, improved methods, accessibility of information and available information. Even which factors affecting organizational culture are compared to the fact that the position of customer and organization are more horizontal control and coordination, not a positionin hierarchy structure.In indicators of the characteristics of the culture of municipal authorities X, the greatest assessment of the development of capacity and indicators of strategic direction.Denison (Denison), as external and internal factors affecting organizational culture, are key to the work of municipal bodies X and basically influence its effectiveness.References: Bartlett, C.A.Ghoshal S. Cross -swear to Strains: Multinational Solution.Harvard Business School Press, Daniesen, D., Hooijberg R., Lane N. San Francisco: Jossey -Bass, Deresky, H. Magazante Management: Cross and Culture Management.Pilson Education,Dubriz, P.Cultural Resistance: Background of Cross Management, Application and Boecksupérieur, Hoeclin, L.Cultural Differences in Management: Competitive Benefits Strategy.addison-Wesley Longman, Hoftede, G., Hoftedde GJ, Minkov M. Culture and Organization: S

378Lewis, R. D. When cultures collide: successful confrontation with different cultures.London: Nicholas Breedy Publishing Company, Ned Seelya, H., Seelya-James A. Conflict of Culture.Pennsylvania State University.NTC Business Books, Trompenaars, A., Hampden-Turner Ch.Riding the cultural wave: understanding of cultural diversity in global affairs.McGraw Hill, Viney, J. Cultural Wars: How US and Japanese companies have surpassed Europe and why the future is different.Wiley, Vikhansky, OS, Naumov, Ai Management.[Management] textbook, 4th edition, supplemented.and Dr. Moscow: The Economist, Denison, D., Fay, K., Organizational Culture and Performance: Case Studies of Foreign Companies in Russia.[Organizational Culture and Efficiency] Mix of Staff, 2nd Number, 2001, Cameron, C.S., Quinn, R.I.Diagnosis and changing organizational culture: based on a competitive value frame, Kim S. Cameron, Pobert E. Quinn, St.: Peter, Shane, E.H.Organizational culture and leadership.[Organizational culture and leadership] translation.English.Edit.Spivak.SPB.: Peter,

379Who are home?Defining the native people of Erik Sarivaar, Ph.D.Kaarina Maatta, Ph.D.Hour Uusiautti, Ph.D.University of Laponia, Finnish summary this work is based on the study of the indigenous population and focuses on the native population and membership in the indivision groups at the individual level.Since the early 1990s, the status of indigenous nations have received a foothold in world politics and international agreements, and indigenous peoples and minorities have been prominent.It is believed that the native peoples have collective right to control certain areas that colonized the main population at some point in history.The aim is to first examine different membership criteria for various indigenous groups around the world and then highlight the definition and challenges at the individual level of the Finnish Sami.As a result of this article, it seems that at the individual level, the native identity does not mean the necessary membership in the indigenous group.The rejection of the Aboriginal identity for any reason violates the international declaration on the native peoples and can lead to problems at the individual and social level within the Aboriginal communities.Keywords: native peoples, definition of indigenousness, indigenous identity, themselves, indigenous membership, the rights of the native peoples.Introduction: The total number of indigenous population in the world ranges from 200 to 370 million (international working group for indigenous issues).Indigenous peoples live in all regions of the world.However, 70 percent of indigenous peoples live in Asia, while Latin America with 50 million people make up 11 percent of the population of the region.It is said that 100,000 Inuit, 80,000 Sami and 1.5 million Aborigines (Joona, 2012) live in North America.The purpose of this paper is to examine the identity and affiliation of the native peoples.We will think about the conditions of affiliation with the native peoples and the definition of indigenous levels at the individual level.Defining a person as a member of the Aboriginal group may be difficult, for example, due to the process of assimilation, colonial history or complex legislation regulated by Aboriginal Membership.The concept of indigenous peoples was created for an international agreement.It is an architecture for a particular group of people and a community at a particular place.However, there is no unique definition of the concept of indigenous peoples.Indigenous peoples are often referred to as descendants of the people in an unfavorable position that lived in a area before colonization or forming an existing state (Joona, 2012; International Working Group for issues of the native population).This definition can be used to highlight the usual and current issues important for indigenous peoples, such as social, cultural and political issues.As a concept, it is also associated with identity and its processes (Seurujärvi-Kari, 2012; Valkonen, 2009).goal 369

380The key to the development of the rights of indigenous peoples is the achievement of self-determination in the areas of these ethnic groups (Koivurova, 2010). The status and rights of indigenous peoples have been different since the early 1990s. It is believed that aborigines have collective rights and can control certain areas historically colonized by the main population ( Koivurova, 2010).Therefore, it is important to talk about different indigenous people in order to understand how indigenous people in the world define their members: Who is indigenous, who is not?However, it is worth pointing out that these definitions cannot be compared like this, because they are always adapt to local conditions: each indigenous people has its own special history, especially related to colonial forces. Nevertheless, it is still possible to review the main characteristics of these definitions. Definition of indigenous people: Define an important international agreement on the rights of indigenous peoples and "Convention on the 169th indigenous and tribal peoples" 1989. The International Labor Organization and the UN General Assembly on the rights of the rights of indigenous peoples on September 13. Is the Convention of the International Labor Organization no. 169 defines indigenous people who lived in the region before settlement or modern civilization? National borders. In addition, the Convention stipulates that all indigenous peoples or partially maintain their own social, economic, cultural and political system. Convention no. 169 The International Labor Organization recognized that indigenous peoples needed their traditional habitat and natural resources, and countries needed to take special measures to protect, such as indigenous culture, language and environment. However, the convention did not take a position on how to define indigenous people (ILO, 169). ILO no. 169 UN Special Reporter