Volume 44 (2022): Issue 3 (September 2022)

This paper studies factors affecting non-life insurance demand in Lithuania. The study identified variables that are important in analyzing the demand for non-life insurance and were applied in estimating multivariate VAR, Classical Granger, and Toda-Yamamoto causalities. Lithuania’s case showed three significant causal relationships: positive - between non-life insurance demand and inflation and loss probability, negative - between density and short-term interest rate. Loss probability and short-term interest rate have been shown to be significant across all models. Inflation was deemed to be the effect of shift in demand rather than the cause.

The purpose of this article is to study the role of green tourism as a component of sustainable development of the region and to determine the level of rural green tourism development of the region. This scientific work is based on such general scientific, specific and economic methods as: analysis and synthesis, dialectical, systematization, induction and deduction, generalization, analytical, abstract logical, statistical analysis, graphic, economic and mathematical modeling. It has been proven that it is appropriate to identify green tourism with sustainable development, which is based on its basic task - achieving the integrity of as many natural and recreational resources and cultural heritage as possible. Taking into account the above, sustainable development is aimed at ensuring the needs of consumers, protecting and increasing returns from its operation in the future. Green tourism in the system of sustainable development is considered according to its goals. In order to achieve the goal, the article proposes to determine the level of development of rural green tourism by region and differentiate them according to this indicator. That is why the author proposed a methodology for assessing the level of development of rural green tourism with a detailed disclosure of each of its stages. Approbation of the proposed methodical approach was carried out, as a result of which regions were grouped into groups with different levels of development of rural green tourism. Reducing the asymmetry of regional development in terms of green tourism will help increase the level of ensuring their sustainable development.

The research problem is based on the increasing global environmental pollution, reduction of the natural potential of countries, and the importance of exploration of effective measures for the solution of these issues. The research analyzes the impact of environmental taxes as an environmental policy instrument helping reduce environmental pollution and increase the natural potential of agriculture. Environmental taxes are one of the most important tools for the reduction of GHG emissions in the EU. The research aim is to theoretically substantiate the role and impact of environmental taxes on the mitigation of pollution in agriculture. Research results present that environmental taxes have generic and specific goals and are related to the conventional tax functions: fiscal, regulatory, and redistributory. The identified strengths, weaknesses, applicability, and limitations of the environmental taxes enabled the identification of the prospects of these taxes in terms of pollution mitigation. The classification schemes of the environmental taxes were prepared with the environmental taxes grouped by various attributes. Moreover, the environmental tax objects were identified and substantiated, in particular, those in agriculture. The possibilities and limitations of application of the environmental taxes to agriculture in the context of the implementation of the European Green Deal were described. The following theoretical methods were used in order to substantiate the problem’s relevance: scientific literature analysis, comparative analysis, systemic analysis, document analysis, generalization analysis, and other common research methods. The bibliometric method was used in the analysis of the relations between environmental taxes goals and functions from the theoretical perspective.

Civilization, and therefore also enterprises, have been creating and developing over thousands of years. Previous practices in the production of consumer goods have changed: from primitive tools to highly innovative production facilities and lines. The purpose of the study is to present the genesis of the establishment and development of business enterprises, which is often the basis of the production of the final product. During the study, the periods of development of business enterprises and how the methods of production of goods changed were examined. Henry Ford is examined as an example, who contributed to the prosperity of the automobile industry by developing mass production. It is known that over the years, the ways of producing goods have changed a lot. The scientific problem is to investigate how the methods of producing goods have changed and what impact this has had on the entire industry. Main research methods: analysis and synthesis of literature and documents, process modeling.

The purpose of the article is to study the competitiveness of higher education in the context of ensuring the sustainable development of the state. The methodological basis of this article is a set of such methods as system analysis, logical generalization, analysis and synthesis, statistical analysis, abstract-logical, induction and deduction, graphic and others. In order to achieve the goal, the authors identified the levels of competitiveness of the higher education system and established the relationship between them; the dynamics of activity indicators of higher education institutions were studied; the main components of the higher education system, elements of its internal and external environment are clarified; the factors affecting the increase in the competitiveness of higher education in the context of ensuring sustainable development are outlined. The authors prove that the decisive influence of higher education on sustainable development lies in the fact that education is the key to understanding the essence of the paradigm of sustainable development and expanding humanity’s capabilities in solving issues of economic development and environmental protection.

The added value of agricultural enterprises in the regions of Ukraine has been examined in the article. Emphasis is placed on certain indicators in the assessment of added value of agricultural enterprises, which directly affect its formation. The method of added value formation in the activity of agricultural enterprises in the regions of Ukraine is considered. A forecast of added value in the activities of agricultural enterprises has been made on the basis of the STELLA program, which made it possible to show its growth due to the following factors: wages, capital investments and direct material costs. Suggestions were proposed to increase added value in the activities of agricultural enterprises in the regions of Ukraine due to the growth of capital investments, wages, balancing direct material costs. The results of the forecast obtained with the help of STELLA program, as well as the results of the conducted researches will promote the deepening of methodical experience in the field of modeling with application of approaches of system dynamics.

The main problem addressed in the publication is the differences in the taxation of individual activities in the analyzed countries. The issue is exceptionally topical because nowadays, the international organization of a business is one of the most critical aspects of its operation, and the reduction of public and legal burdens manifests itself in a very significant way concerning the profitability of certain ventures. The aim of the article is to determine in which of the countries in question the most favorable business conditions exist from a tax perspective. The article will use comparative and analytical legal methods concerning the legislations of the analyzed jurisdictions. Preliminary research indicates that the most favorable taxation conditions for a individual activity are found in Lithuania; however, to draw broad conclusions, it is also necessary to refer to other aspects that may deviate from the assumptions.

The study is caused by the spread of land conflicts in society between territorial communities (local self-government bodies) as landowners and citizens as users of such lands on the right of permanent use, as well as ambiguous perception, interpretation and application of land legislation in the settlement of such conflicts. The purpose of the article is to formulate a legal model for resolving a dispute over the right of a land user to appeal to a court against a decision of a local self-government body to withdraw a land plot owned by him (land user) on the right of permanent use. The methodological basis of the article is a positivist approach, based on a critical analysis of the provisions of regulations and case law, as well as method of formal and legal analysis, the hermeneutic method, methods of comparison and contrast. The study distinguishes between the concept of termination of ownership of a land plot and the concept of termination of use (including permanent one) a land plot. Is being proved that the legal basis for the termination of these types of rights is different, which significantly affects the further determination of the jurisdiction of the dispute. A model of resolved disputes over claims of power entities (landowners) regarding the withdrawal of a land plot, granted to a person for permanent use from state and communal lands, in the absence of a person’s consent to such withdrawal, etc., is proposed.

With the coronacrisis caused by the COVID–19 pandemic, the tourism industry in Europe suffered the most in 2020, experiencing huge losses, lay-offs of workers, mass bankruptcies of firms, etc. Undoubtedly, the tourism economy contributes to the sustainable development of European countries, but how? The answer to this question is contained in the proposed study. Algorithm method, correlation and regression analysis, and non-linear programming were used to address the economic contribution of tourism to sustainable development. The modelling of the multiple power regression equation was based on freely available official statistical data from 40 European countries for the year 2020. A multiple power regression equation modelling algorithm for the impact of tourism on the sustainable development of European countries has been proposed and validated. The challenge of maximising the Sustainable Development Goals Index is set and solved. It is justified that in order to increase the average European level of sustainable development by 1 % in the post-pandemic period, the average annual number of tourists per European country should be increased by 14 %, the tourist attractiveness of destinations should be increased to increase revenues per tourist by 17 %, and the sectoral structure of the European economy should be optimised so as to reduce dependence on tourist revenues by 0.4 percentage points.

The fundamental point of this research is that public authorities should pay more attention to education as a strategic area of society in times of emergency. The purpose of the article is to detect variations (differences) in the reactions of the key actors in the educational process (professors and students) for testing the hypothesis of the rationale for changes in the system of public administration of education. It is a study of how Ukrainian university professors and students react to distance learning during two emergencies: the COVID-19 pandemic (2020-2022) and the military aggression against Ukraine (February-May 2022). The content, additional costs, benefits, restrictions, and externalities of online education were recognized as the most significant disparities. Conclusions on the essential adjustments in the public administration of Ukrainian university education have been drawn based on this identification.

The goal of the online business course “My first start-up” is to teach the participants how to create a business plan and budget for own business. The participants of the course can learn how to create a business idea, fit it to the plan and to create the budget for own enterprise. Course visitors aim to satisfy their business knowledge and skills. Therefore, it was very important to determine the need for knowledge and skills among young people. A specific study was conducted for this and the results of this study are presented in this article. The main objective of this study was to assist those who want to start a business in the beginning and also to help them with any problems they may be having when they start their own business. This research implemented a survey method to ask young people in various countries and demographic groups for their opinions.

This article examines the progress of academic research on aviation in Turkey. The foundations of aviation were scanned in Dergipark Academic publications. Publications on aviation were reviewed to illustrate what kind of themes were researched by Turkish academics and what were the tendencies of Turkish academics to study regarding aviation. The research, covering a period of 6 years from 2016 to 2021, was carried out by thoroughly examining the publications available in electronic database of Turkish Dergipark Academic. In this research, 170 publication which includes “aviation” in their title were found. The data were analyzed through a bibliometric method by using content analysis. The findings have been evaluated regarding the topics on which academic articles on aviation have been focused up to now and the areas with opportunities for research in future studies.

The unsatisfactory condition of the housing stock, high level of depreciation of engineering networks and equipment, inefficient management structure determine the need to modernize the sector and improve the quality of housing and communal services in Ukraine. Objective of the article is to conduct a study of the need to improve the quality of housing and communal services in Ukraine and to develop a methodological basis for the study of the quality of housing and communal services. Research Methods: application of the methodological approach to measuring the quality of housing and communal services in Ukraine using the analytical method. It was found that the housing stock and functioning communal infrastructure have significant physical and moral deterioration. Its presence has a negative impact on the quality of housing and communal services provided to the population for consumption. The most significant factors are identified and the degree of their impact on the development potential of the sphere of housing and communal services is determined. The necessity of accounting of the indicated factors at development of economical and mathematical models allowing institutional agents of housing and communal services sphere to take optimal decisions in conditions of uncertainty and stimulating them for improvement of quality of produced housing and communal services has been grounded.

Envisioning a common tax system in India in 2017, GSTN is a relatively new concept, and businesses in rural areas of the country need to study the adoption of GSTN using the Technology Acceptance Model and UTAUT variables. Rural areas near Lucknow, Uttar Pradesh, were studied exploratorily and conclusively. The findings suggest keeping GSTN’s interface and structure simple so users can use it easily. The website is user-friendly and designed for taxpayers, but most respondents use professional help. GSTN is cumbersome, say users. GSTN must protect tax payer privacy. It should protect its users’ privacy and train rural Indians to use GSTN.This research paper takes into consideration PS (Perceived Simplicity in usage), PU (Perceived Utility) and RO (Risk Observed) as first variables needed to be achieved in order to drive the intent to adopt GSTN. This research paper was based on the premise that there is a relationship between the Model of Technology Adoption and Model of Use of Technology variables.

Labor migration remains one of the most topical issues of our times. The country’s economic and political crises have led to large-scale involuntary resettlement of population, decline in gross output and intensified labor migration. Under the conditions of limited financial security, rural population has largely relied on employment abroad in the effort to solve social problems. The purpose of the article is statistical analysis of labor migration of the rural population of Ukraine. In the process of the research the following economic and statistical methods were used as well as abstract-logical, monographic, sociometric, balancing methods. The article examines the current state of migration flows, analyzes the dynamics of the rural population of Ukraine, its natural and migratory movement in 2010 – 2019, a number of theoretical principles of modern migration waves were studied and 4 groups of factors that cause the rapid growth of this phenomenon were determined: social, economic, political and environmental. Based on a sociological survey and the responses received from respondents, it was found that the main reasons that force Ukrainian people to labor migration.