Search results for: agribusiness in Georgia
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 272

Search results for: agribusiness in Georgia

152 Features of Technological Innovation Management in Georgia

Authors: Ketevan Goletiani, Parmen Khvedelidze

Abstract:

discusses the importance of the topic, which is reflected in the advanced and developed countries in the formation of a new innovative stage of the distinctive mark of the modern world development. This phase includes the construction of the economy, which generates stockpiling and use is based. Intensifying the production and use of the results of new scientific and technical innovation has led to a sharp reduction in the cycle and accelerate the pace of product and technology updates. The world's leading countries in the development of innovative management systems for the formation of long-term and stable development of the socio-economic order conditions. The last years of the 20th century, the social and economic relations, modification, accelerating economic reforms, and profound changes in the system of the time. At the same time, the country should own place in the world geopolitical and economic space. Accelerated economic development tasks, the World Trade Organization, the European Union deep and comprehensive trade agreement, the new system of economic management, technical and technological renewal of production potential, and scientific fields in the share of the total volume of GDP growth requires new approaches. XX - XXI centuries Georgia's socio-economic changes is one of the urgent tasks in the form of a rise to the need for change, involving the use of natural resource-based economy to the latest scientific and technical achievements of an innovative and dynamic economy based on an accelerated pace. But Georgia still remains unresolved in many methodological, theoretical, and practical nature of the problem relating to the management of the economy in various fields for the development of innovative systems for optimal implementation. Therefore, the development of an innovative system for the formation of a complex and multi-problem, which is reflected in the following: countries should have higher growth rates than the geopolitical space of the neighboring countries that its competitors are. Formation of such a system is possible only in a deep theoretical research and innovative processes in the multi-level (micro, meso- and macro-levels) management on the basis of creation.

Keywords: georgia, innovative, socio-economic, innovative manage

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151 Marriage, Foundation of Family Strength and the Best Opportunity for Human Existence and Relationships

Authors: Tamriko Pavliashvili

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Marriage is such an important institution of family law, which is an indicator of the development of society. Although a family can be created by the birth of a child between an unmarried couple, marriage is still the main basis for the creation of a family, during which the rights and duties imposed require legal regulation. At present, in the conditions of globalization, there are different types of marriage, although, in the main countries, it is still a union of a woman and a man, which involves voluntary cohabitation and assuming and fulfilling the norms and responsibilities established on the basis of the law. Modern society is at the stage where there is a need to create a family, and therefore marriage provides the best opportunity for relationships and existence between people. The mentioned paper about the state institution - of marriage gives us the opportunity to get more information about the existing habits and legal norms from ancient times to the modern period in Georgia, and also through comparison, we will see what the differences and commonalities were and are in the marriage law of the countries of the world and Georgia.

Keywords: marriage, family law, the union of man and woman, church law, concubinage, registered marriage, impeding circumstances, positive and negative conditions of marriage

Procedia PDF Downloads 43
150 Local Investment Climate and the Role of (Sustainable) FDI: The Case Of Georgia

Authors: Vakhtang Charaia

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The article focuses on the role of FDI in Georgia’s economic development for the last decade. To attract as much FDI as possible a proper investment climate should be on the place-institutional, policy and regulatory environment. Well-developed investment climate is the chance and motivation for both, local economy and foreign companies, to generate maximum income, create new work places and improve the quality of life. FDI trend is one of the best indicators of country’s economic sustainability and its attractiveness. Especially for small and developing countries, the amount of FDI matters, therefore, most of such countries are trying to compete with each other through improving their investment climate according to different world famous indexes. As a result of impressive reforms since 2003, Georgian economy was benefited with large invasion of FDI. However, the level of per capita GDP is still law in comparison to Eastern European countries and it should be improved. The main idea of the paper is to show a real linkage between FDI and employment ration, on the case of Georgian economy.

Keywords: foreign direct investment, employment, economic growth, taxes, corruption, sustainable development

Procedia PDF Downloads 268
149 Challenges in Curriculum Development in Eastern European Countries: A Case Study of Georgia and Ukraine

Authors: Revaz Tabatadze

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This research aims to describe and analyze the intricacies of curriculum development within the broader context of general education reforms undertaken in Eastern European Countries. Importantly, this study is the first of its kind, examining Georgian and Ukrainian National Curriculum documents locally and internationally. The significance of this research lies in its potential to guide the Ministry of Education and Science of the mentioned countries in revising existing curriculum documents to address contemporary challenges in general education. The findings will not only benefit post-Soviet countries but also offer insights for nations facing curriculum development and effectiveness issues. By examining the peculiarities of curriculum development amid globalization, this research aims to contribute to overcoming educational challenges at both local and international levels. This study defines key concepts related to curriculum, distinguishing between intended, implemented, and attained curricula. It also explores the historical context of curriculum development in Georgia and Ukraine from 1991 to 2021, highlighting changes in teacher standards and teacher certification examinations. The literature review section emphasizes the importance of curriculum development as a complex and evolving process, especially in the context of globalization. It underscores the need for a curriculum that fosters critical thinking, problem-solving, and collaboration skills in students. In summary, this research offers a comprehensive examination of curriculum development in Georgia and Ukraine, shedding light on the challenges and opportunities in the age of globalization, with potential implications for educational systems worldwide.

Keywords: curriculum development, general education reforms, eastern European countries, globalization in education

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148 Thorium Resources of Georgia – Is It Its Future Energy ?

Authors: Avtandil Okrostsvaridze, Salome Gogoladze

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In the light of exhaustion of hydrocarbon reserves of new energy resources, its search is of vital importance problem for the modern civilization. At the time of energy resource crisis, the radioactive element thorium (232Th) is considered as the main energy resource for the future of our civilization. Modern industry uses thorium in high-temperature and high-tech tools, but the most important property of thorium is that like uranium it can be used as fuel in nuclear reactors. However, thorium has a number of advantages compared to this element: Its concentration in the earth crust is 4-5 times higher than uranium; extraction and enrichment of thorium is much cheaper than of uranium; it is less radioactive; its waste products complete destruction is possible; thorium yields much more energy than uranium. Nowadays, developed countries, among them India and China, have started intensive work for creation of thorium nuclear reactors and intensive search for thorium reserves. It is not excluded that in the next 10 years these reactors will completely replace uranium reactors. Thorium ore mineralization is genetically related to alkaline-acidic magmatism. Thorium accumulations occur as in endogen marked as in exogenous conditions. Unfortunately, little is known about the reserves of this element in Georgia, as planned prospecting-exploration works of thorium have never been carried out here. Although, 3 ore occurrences of this element are detected: 1) In the Greater Caucasus Kakheti segment, in the hydrothermally altered rocks of the Lower Jurassic clay-shales, where thorium concentrations varied between 51 - 3882g/t; 2) In the eastern periphery of the Dzirula massif, in the hydrothermally alteration rocks of the cambrian quartz-diorite gneisses, where thorium concentrations varied between 117-266 g/t; 3) In active contact zone of the Eocene volcanites and syenitic intrusive in Vakijvari ore field of the Guria region, where thorium concentrations varied between 185 – 428 g/t. In addition, geological settings of the areas, where thorium occurrences were fixed, give a theoretical basis on possible accumulation of practical importance thorium ores. Besides, the Black Sea Guria region magnetite sand which is transported from Vakijvari ore field, should contain significant reserves of thorium. As the research shows, monazite (thorium containing mineral) is involved in magnetite in the form of the thinnest inclusions. The world class thorium deposit concentrations of this element vary within the limits of 50-200 g/t. Accordingly, on the basis of these data, thorium resources found in Georgia should be considered as perspective ore deposits. Generally, we consider that complex investigation of thorium should be included into the sphere of strategic interests of the state, because future energy of Georgia, will probably be thorium.

Keywords: future energy, Georgia, ore field, thorium

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147 A Critical Review of Mechanization in Rice Farming in Indonesia

Authors: K. Suheiti, P. Soni, Yardha

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Challenges ahead of Indonesian agricultural development include increasing rural welfare, food needs, and the provision of employment through resource optimization that are laid out in agribusiness system. The agricultural system also responsive to the changing strategic environment. However, mounting pressure of population increase and changes in land-uses, require intensive use of agricultural land with modern agricultural machinery. Similarly, environmentally friendly technologies should continue to be developed in an effort to build and develop a good farming practice model. This paper explains the development of agricultural mechanization in Indonesia, particularly on rice production. The method of the research was analyze secondary data, tabulation and interpretation. The result showed, there was a variety of tools and agricultural machinery that have been produced and used by farmers to support national food security. The role of mechanization was needed to support national rice production and food security achievement.

Keywords: farming, Indonesia, mechanization, rice

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146 Challenges of Sustainable Development of Small and Medium-Sized Enterprises in Georgia

Authors: Kharaishvili Eteri

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The article highlights the importance of small and medium-sized enterprises in achieving the goals of sustainable development of the economy and increasing the well-being of the population. The opinion is put forward that it is necessary to adapt the activities of small and medium-sized firms in Georgia to sustainable business models. Therefore, it is important to identify the challenges that will ensure compliance with the goals and requirements of sustainable development of small and mediumsized enterprises. Objectives. The goal of the study is to reveal the challenges of sustainable development in small and medium-sized enterprises in Georgia and to develop recommendations for strategic development opportunities. Methodologies The challenges of sustainable development of small and medium-sized enterprises are investigated with the following methodology: bibliographic research of scientific works and reports of organizations is carried out; Based on the grouping of sustainable development goals, the performance indicators of these goals are studied; Differences with respect to the corresponding indicators of European countries are determined by the comparison method; The matrix scheme establishes the conditions and tools for sustainable development; Challenges of sustainable development are identified by factor analysis. Contributions Trends in the sustainable development of small and medium-sized enterprises are studied from the point of view of economic, social and environmental factors; To ensure sustainability, the conditions and tools for sustainable development are established (certified supply chains and global markets, allocation of financial resources necessary for sustainable development, proper public procurement, highly qualified workforce, etc.); Several main challenges have been identified in the sustainable development of small and medium-sized enterprises, including: limited internal resources; Institutional factors, especially vague and imperfect regulations, bureaucracy; low level of investments; Low level of qualification of human capital and others.

Keywords: small and medium-sized enterprises, sustainable development, conditions of sustainable development, strategic directions of sustainable development.

Procedia PDF Downloads 61
145 Economic Policy to Stimulate Industrial Development in Georgia

Authors: Gulnaz Erkomaishvili

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The article analyzes the modern level of industrial production in Georgia, shows the export-import of industrial products and evaluates the results of the activities of institutions implementing industrial policy. The research showed us that the level of development of industry in the country and its export potential are quite low. The article concludes that in the modern phase of industrial development, the country should choose a model focused on technological development and maximum growth of export potential. Objectives. The aim of the research is to develop an economic policy that promotes the development of industry and to look for ways to implement it effectively. Methodologies This paper uses general and specific methods, in particular, analysis, synthesis, induction, deduction, scientific abstraction, comparative and statistical methods, as well as experts’ evaluation. In-depth interviews with experts were conducted to determine quantitative and qualitative indicators; Publications of the National Statistics Office of Georgia are used to determine the regularity between analytical and statistical estimations. Also, theoretical and applied research of international organizations and scientist-economists are used. Contributions Based on the identified challenges in the area of industry, recommendations for the implementation of an active industrial policy in short and long term periods were developed. In particular: the government's priority orientation of industrial development; paying special attention to the processing industry sectors that Georgia has the potential to produce; supporting the development of scientific fields; Determination of certain benefits for those investors who invest money in industrial production; State partnership with the private sector, manifested in the fight against bureaucracy, corruption and crime, creating favorable business conditions for entrepreneurs; Coordination between education - science - production should be implemented in the country. Much attention should be paid to basic scientific research, which does not require purely commercial returns in the short term, science should become a real productive force; Special importance should be given to the creation of an environment that will support the expansion of export-oriented production; Overcoming barriers to entry into export markets.

Keywords: industry, sectoral structure of industry, exsport-import of industrial products, industrial policy

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144 Ways to Effectively Use Tourism Potential Through International Marketing and PR Communication Strategy in the Post-pandemic Period (On the Example of Georgia)

Authors: Marine Kobalava

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The article analyzes the level of Georgia's tourism potential usage during the pandemic. The conclusion is drawnthat Georgia, as a tourism brand, is in a significant crisis at this stage, revenues from this sector have been substantially reduced, communication with potential customers is interrupted, no international marketing and PR communication strategies have been developed for the post-pandemic period. In order to rehabilitate the tourism industry of Georgia, it is considered vital to take measures using international marketing and PR communication strategies adjusted to the needs of the sectorthat will improve the use of tourism potential and stimulate the development of the sector. The goal of the research is to identify the factors hindering the use of tourism potential in the direction of international marketing and PR communication strategies in the post-pandemic period and to develop recommendations on ways to solve them. Research methods. The paper uses various theoretical and methodological tools of research, including Bibliographic research has been conducted on the main research issues; Analysis, synthesis, induction, and other methods are used to select and group data, identify similarities and differences, and identify trends; Endogenous and exogenous factors affecting the field of tourism have been studied by means of SWOT and PESTEL analyzes. A comparison model is used to analyze the strategy documents. Primary accounting materials are obtained from the National Statistics Office and the relevant ministries. Based on the results of the research, the directions of correct positioning of tourism products and marketing communication in the post-pandemic period have been developed. It is substantiated that a short-term international marketing strategy should include: probable goals of communication, maintaining a position on a potential traveler's “radar,” focusing communication on key motivating factors (gastronomy, winemaking, folklore, protected areas, mountainous regions). From a marketing point of view, it is important: holding international marketing events, compiling a list of target countries, formation of stimulus mechanisms, development of incentive programs for international tour operators, etc. The paper draws conclusions about the problems of using the tourism potential, recommendations on ways to solve this problems through international marketing and PR communication strategies are offered

Keywords: PR communication, international marketing strategy, tourism potential, post-pandemic period

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143 Assessment of Rainfall Erosivity, Comparison among Methods: Case of Kakheti, Georgia

Authors: Mariam Tsitsagi, Ana Berdzenishvili

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Rainfall intensity change is one of the main indicators of climate change. It has a great influence on agriculture as one of the main factors causing soil erosion. Splash and sheet erosion are one of the most prevalence and harmful for agriculture. It is invisible for an eye at first stage, but the process will gradually move to stream cutting erosion. Our study provides the assessment of rainfall erosivity potential with the use of modern research methods in Kakheti region. The region is the major provider of wheat and wine in the country. Kakheti is located in the eastern part of Georgia and characterized quite a variety of natural conditions. The climate is dry subtropical. For assessment of the exact rate of rainfall erosion potential several year data of rainfall with short intervals are needed. Unfortunately, from 250 active metro stations running during the Soviet period only 55 of them are active now and 5 stations in Kakheti region respectively. Since 1936 we had data on rainfall intensity in this region, and rainfall erosive potential is assessed, in some old papers, but since 1990 we have no data about this factor, which in turn is a necessary parameter for determining the rainfall erosivity potential. On the other hand, researchers and local communities suppose that rainfall intensity has been changing and the number of haily days has also been increasing. However, finding a method that will allow us to determine rainfall erosivity potential as accurate as possible in Kakheti region is very important. The study period was divided into three sections: 1936-1963; 1963-1990 and 1990-2015. Rainfall erosivity potential was determined by the scientific literature and old meteorological stations’ data for the first two periods. And it is known that in eastern Georgia, at the boundary between steppe and forest zones, rainfall erosivity in 1963-1990 was 20-75% higher than that in 1936-1963. As for the third period (1990-2015), for which we do not have data of rainfall intensity. There are a variety of studies, where alternative ways of calculating the rainfall erosivity potential based on lack of data are discussed e.g.based on daily rainfall data, average annual rainfall data and the elevation of the area, etc. It should be noted that these methods give us a totally different results in case of different climatic conditions and sometimes huge errors in some cases. Three of the most common methods were selected for our research. Each of them was tested for the first two sections of the study period. According to the outcomes more suitable method for regional climatic conditions was selected, and after that, we determined rainfall erosivity potential for the third section of our study period with use of the most successful method. Outcome data like attribute tables and graphs was specially linked to the database of Kakheti, and appropriate thematic maps were created. The results allowed us to analyze the rainfall erosivity potential changes from 1936 to the present and make the future prospect. We have successfully implemented a method which can also be use for some another region of Georgia.

Keywords: erosivity potential, Georgia, GIS, Kakheti, rainfall

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142 Biodiversity and Biotechnology: Some Considerations about the International Regulation of Agriculture and the International Legal System on Access to Genetic Resources

Authors: Leandro Moura da Silva

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The international community has strived to create legal mechanisms to protect their biodiversity, but this can represent, sometimes, particularly in the case of regulatory regime on access to genetic resources, an excessive nationalism which transforms itself into a significant obstacle to scientific progress causing damages to the country and to local farmers. Although it has been poorly publicized in the media, the international legal system was marked, in 2014, by the entry into force of the Nagoya Protocol, which regulates the access and benefit sharing of genetic resources of the States Party to that legal instrument. However, it’s not reasonable to think of regulating access to genetic resources without reflecting on the links of this important subject with other related issues, such as family farming and agribusiness, food safety, food security, intellectual property rights (on seeds, genetic material, new plant varieties, etc.), environmental sustainability, biodiversity, and biosafety.

Keywords: international law, regulation on agriculture, agronomy techniques, sustainability, genetic resources and new crop varieties, CBD, Nagoya Protocol, ITPGRFA

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141 Phytoseiid Mite Species (Acari: Mesostigmata) on Blackberry Plants in Florida and Georgia, USA

Authors: Rana Akyazi, Cal Welbourn, Oscar E. Liburd

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The family Phytoseiidae are the most common plant inhabiting group of predatory mites. They are generally considered to be important biological control agents of pest mites on many crops world-wide. Several species of these mites are commercially available in many countries. This study was carried out to determine phytoseiid mite species on nine different blackberry varieties (Arapaho, Choctaw, Kiowa, Nachez, Navaho, Osage, Ouachita, Von, Watchita). The survey was conducted from June to October 2016. Leaf samples were collected monthly from selected organic and conventional commercial blackberry (Rubus spp.) farms in Florida and Georgia, USA. Nine phytoseiid mite (Acari: Mesostigmata) species were determined during the study. The results also showed that the incidence of Phytoseiidae was greater in organic than in conventional blackberries. Future survey studies can provide detection of new species, which may hold potential for biological control of economically important pests in key fruit crops.

Keywords: biological control, mite, Phytoseiidae, predator, Rubus spp.

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140 “Divorced Women are Like Second-Hand Clothes” - Hate Language in Media Discourse

Authors: Sopio Totibadze

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Although the legal framework of Georgia reflects the main principles of gender equality and is in line with the international situation, Georgia remains a male-dominated society. This means that men prevail in many areas of social, economic, and political life, which frequently gives women a subordinate status in society and the family. According to the latest studies, “violence against women and girls in Georgia is also recognized as a public problem, and it is necessary to focus on it”. Moreover, the Public Defender's report (2019) reveals that “in the last five years, 151 women were killed in Georgia due to gender and family violence”. Unfortunately, there are frequent cases of crimes based on gender-based oppression in Georgia, which pose a threat not only to women but also to people of any gender whose desires and aspirations do not correspond to the gender norms and roles prevailing in society. It is well-known that language is often used as a tool for gender oppression. Therefore, feminist and gender studies in linguistics ultimately serve to represent the problem, reflect on it, and propose ways to solve it. Together with technical advancement in communication, a new form of discrimination has arisen- hate language against women in electronic media discourse. Due to the nature of social media and the internet, messages containing hate language can spread in seconds and reach millions of people. However, only a few know about the detrimental effects they may have on the addressee and society. This paper aims to analyse the hateful comments directed at women on various media platforms to determine the linguistic strategies used while attacking women and the reasons why women may fall victim to this type of hate language. The data have been collected over six months, and overall, 500 comments will be examined for the paper. Qualitative and quantitative analysis was chosen for the methodology of the study. The comments posted on various media platforms have been selected manually due to several reasons, the most important being the problem of identifying hate speech as it can disguise itself in different ways- humour, memes, etc. The comments on the articles, posts, pictures, and videos selected for sociolinguistic analysis depict a woman, a taboo topic, or a scandalous event centred on a woman that triggered hate language towards the person to whom the post/article was dedicated. The study has revealed that a woman can become a victim of hatred directed at them if they do something considered to be a deviation from a societal norm, namely, get a divorce, be sexually active, be vocal about feministic values, and talk about taboos. Interestingly, people who utilize hate language are not only men trying to “normalize” the prejudiced patriarchal values but also women who are equally active in bringing down a "strong" woman. The paper also aims to raise awareness about the hate language directed at women, as being knowledgeable about the issue at hand is the first step to tackling it.

Keywords: femicide, hate language, media discourse, sociolinguistics

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139 The State Support to the Tourism Policy Formation Mechanism in Black Sea Basin Countries (Azerbaijan, Turkey, Russia, Georgia) and Its Impact on Sustainable Tourism Development

Authors: A. Bahar Ganiyeva, M. Sabuhi Tanriverdiyev

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The article analyzes state support and policy mechanisms aimed at driving tourism as one of the vibrant and rapidly developing economies. State programs and long-range strategic roadmaps and previous programs execution, results and their impact on the particular countries economy have been raised during the research. This theme provides a useful framework for discussions with a wider range of stakeholders as the implications arising are of importance both for academics and practitioners engaged in hospitality and tourism development and research. The impact that tourism has on sustainable regional development in emerging markets is highly substantial. For Azerbaijan, Turkey, Georgia, and Russia, with their rich natural resources and cultural heritage, tourism can be an important basis for economic expansion, and a way to form an acceptable image of the countries as safe, open, hospitable, and complex.

Keywords: Sustainable tourism, hospitality, destination, strategic roadmap, tourism, economy, growth, state support, mechanism, policy formation, state program

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138 The Late Bronze Age Archeometallurgy of Copper in Mountainous Colchis (Lechkhumi), Georgia

Authors: Nino Sulava, Brian Gilmour, Nana Rezesidze, Tamar Beridze, Rusudan Chagelishvili

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Studies of ancient metallurgy are a subject of worldwide current interest. Georgia with its famous early metalworking traditions is one of the central parts of in the Caucasus region. The aim of the present study is to introduce the results of archaeometallurgical investigations being undertaken in the mountain region of Colchis, Lechkhumi (the Tsageri Municipality of western Georgia) and establish their place in the existing archaeological context. Lechkhumi (one of the historic provinces of Georgia known from Georgian, Greek, Byzantine and Armenian written sources as Lechkhumi/Skvimnia/Takveri) is the part of the Colchian mountain area. It is one of the important but little known centres of prehistoric metallurgy in the Caucasian region and of Colchian Bronze Age culture. Reconnaissance archaeological expeditions (2011-2015) revealed significant prehistoric metallurgical sites in Lechkhumi. Sites located in the vicinity of Dogurashi Village (Tsageri Municipality) have become the target area for archaeological excavations. During archaeological excavations conducted in 2016-2018 two archaeometallurgical sites – Dogurashi I and Dogurashi II were investigated. As a result of an interdisciplinary (archaeological, geological and geophysical) survey, it has been established that at both prehistoric Dogurashi mountain sites, it was copper that was being smelted and the ore sources are likely to be of local origin. Radiocarbon dating results confirm they were operating between about the 13th and 9th century BC. More recently another similar site has been identified in this area (Dogurashi III), and this is about to undergo detailed investigation. Other prehistoric metallurgical sites are being located and investigated in the Lechkhumi region as well as chance archaeological finds (often in hoards) – copper ingots, metallurgical production debris, slag, fragments of crucibles, tuyeres (air delivery pipes), furnace wall fragments and other related waste debris. Other chance finds being investigated are the many copper, bronze and (some) iron artefacts that have been found over many years. These include copper ingots, copper, bronze and iron artefacts such as tools, jewelry, and decorative items. These show the important but little known or understood the role of Lechkhumi in the late Bronze Age culture of Colchis. It would seem that mining and metallurgical manufacture form part of the local agricultural yearly lifecycle. Colchian ceramics have been found and also evidence for artefact production, small stone mould fragments and encrusted material from the casting of a fylfot (swastika) form of Colchian bronze buckle found in the vicinities of the early settlements of Tskheta and Dekhviri. Excavation and investigation of previously unknown archaeometallurgical sites in Lechkhumi will contribute significantly to the knowledge and understanding of prehistoric Colchian metallurgy in western Georgia (Adjara, Guria, Samegrelo, and Svaneti) and will reveal the importance of this region in the study of ancient metallurgy in Georgia and the Caucasus. Acknowledgment: This work has been supported by the Shota Rustaveli National Science Foundation (grant FR # 217128).

Keywords: archaeometallurgy, Colchis, copper, Lechkhumi

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137 Biosecurity Control Systems in Two Phases for Poultry Farms

Authors: M. Peña Aguilar Juan, E. Nava Galván Claudia, Pastrana Palma Alberto

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In this work was developed and implemented a thermal fogging disinfection system to counteract pathogens from poultry feces in agribusiness farms, to reduce mortality rates and increase biosafety in them. The control system consists of two phases for the conditioning of the farm during the sanitary break. In the first phase, viral and bacterial inactivation was performed by treating the stool dry cleaning, along with the development of a specialized product that foster the generation of temperatures above 55 °C in less than 24 hr, for virus inactivation. In the second phase, a process for disinfection by fogging was implemented, along with the development of a specialized disinfectant that guarantee no risk for the operators’ health or birds. As a result of this process, it was possible to minimize the level of mortality of chickens on farms from 12% to 5.49%, representing a reduction of 6.51% in the death rate, through the formula applied to the treatment of poultry litter based on oxidising agents used as antiseptics, hydrogen peroxide solutions, glacial acetic acid and EDTA in order to act on bacteria, viruses, micro bacteria and spores.

Keywords: innovation, triple helix, poultry farms, biosecurity

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136 Economic Policy to Promote small and Medium-sized Enterprises in Georgia in the Post-Pandemic Period

Authors: Gulnaz Erkomaishvili

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Introduction: The paper assesses the impact of the COVID-19 pandemic on the activities of small and medium-sized enterprises in Georgia, identifies their problems, and analyzes the state economic policy measures. During the pandemic, entrepreneurs named the imposition of restrictions, access to financial resources, shortage of qualified personnel, high tax rates, unhealthy competition in the market, etc. as the main challenges. The Georgian government has had to take special measures to mitigate the crisis impact caused by the pandemic. For example - in 2020, they mobilized more than 1,6 billion Gel for various eventsto support entrepreneurs. Small and medium-sized entrepreneurship development strategy is presented based on the research; Corresponding conclusions are made, and recommendations are developed. Objectives: The object of research is small and medium-sized enterprises and economic-political decisions aimed at their promotion.Methodology: This paper uses general and specific methods, in particular, analysis, synthesis, induction, deduction, scientific abstraction, comparative and statistical methods, as well as experts’ evaluation. In-depth interviews with experts were conducted to determine quantitative and qualitative indicators; Publications of the National Statistics Office of Georgia are used to determine the regularity between analytical and statistical estimations. Also, theoretical and applied research of international organizations and scientist-economists are used. Contributions: The COVID-19pandemic has had a significant impact on small and medium-sized enterprises. For them, Lockdown is a major challenge. Total sales volume decreased. At the same time, the innovative capabilities of enterprises and the volume of sales in remote channels have increased. As for the assessment of state support measures by small and medium-sizedentrepreneurs, despite the existence of support programs, a large number of entrepreneurs still do not evaluate the measures taken by the state positively. Among the desirable measures to be taken by the state, which would improve the activities of small and medium-sized entrepreneurs, who negatively or largely negatively assessed the activity of the state, named: tax incentives/exemption from certain taxes at the initial stage; Need for periodic trainings/organization of digital technologies, marketing training courses to improve the qualification of employees; Logic and adequacy of criteria when awarding grants and funding; Facilitating the finding of investors; Less bureaucracy, etc.

Keywords: small and medium enterprises, small and medium entrepreneurship, economic policy for small and medium entrepreneurship development, government regulations in Georgia, COVID-19 pandemic

Procedia PDF Downloads 127
135 Studying Perceived Stigma, Economic System Justification and Social Mobility Beliefs of Socially Vulnerable (Poor) People: The Case of Georgia

Authors: Nazi Pharsadanishvili, Anastasia Kitiashvili

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The importance of studying the social-psychological features of people living in poverty is often emphasized in international research. Building a multidimensional economic framework for reducing poverty grounded in people’s experiences and values is the main goal of famous Poverty Research Centers (such as Oxford Poverty and Human Development Initiative, Abdul Latif Jameel Poverty Action Lab). The aims of the proposed research are to investigate the following characteristics of socially vulnerable people living in Georgia: 1) The features of the perceived stigma of poverty; 2) economic system justification and social justice beliefs; 3) Perceived social mobility and actual attempts at upward social mobility. Qualitative research was conducted to address the indicated research goals and descriptive research questions. Conducting in-depth interviews was considered to be the most appropriate method to capture the vivid feelings and experiences of people living in poverty. 17 respondents (registered in the unified database of socially vulnerable families) participated in in-depth interviews. According to the research results, socially vulnerable people living in Georgia perceive stigma targeted toward them. Two sub-dimensions were identified in perceived stigma: experienced stigma and internalized stigma. Experienced stigma reflects the instances of being discriminated and perceptions of negative treatment from other members of society. Internalized stigma covers negative personal emotions, the feelings of shame, the fear of future stigmatization, and self-isolation. The attitudes and justifications of the existing economic system affect people’s attempts to cope with poverty. Complex analysis of those results is important during the planning and implementing of social welfare reforms. Particularly, it is important to implement poverty stigma reduction mechanisms and help socially vulnerable people to see real perspectives on upward social mobility.

Keywords: coping with poverty, economic system justification, perceived stigma of poverty, upward social mobility

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134 Ways for the Development of the Audit Quality Control System through the Analysis of Ongoing Problems, Experience and Challenges: Example of the Republic of Georgia

Authors: Levan Sabauri

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Audit is an independent inspection of the financial statement of the audited person and expresses the opinion of an auditor on the reliability of this statement. The auditor’s activity (auditor’s service) is realized by auditing organizations, individual auditors in connection to conduction of an audit and rendering of audit accompanying services. The profession of auditor means a high level of responsibility for rendered service. Results of decisions made by information users depend on the quality of the auditor’s conclusion. Owners, investors, creditors, and society rely on the opinion of the auditor under the condition that inspection was conducted with good quality. Therefore, the existence of the well-functioning audit quality control system for the administering of the audit is an important issue. An efficient audit quality control system is a substantial challenge that many countries face worldwide, especially those states where these systems are being formed within the respective reform program. The presented article reflects on the best practices of the leading countries, the assumptions and recommendations for the financial accounting, reporting and audit; current reforms in Georgia are made based on this comparative analysis.

Keywords: audit quality control, audit program, financial statement, perspective analysis

Procedia PDF Downloads 129
133 New Opportunities in Business as a Result of the Corona Virus

Authors: Lasha Kamashidze

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COVID19 has already become one of the biggest challenges in the modern world. The virus has also had a significant impact on the world economy, which has faced a major crisis. Each crisis and challenge creates new opportunities. Changes in the world have allowed us to see business in a new light. The aim of the article is to explore new opportunities in the business that have arisen as a result of the Corona virus. Now, organizations with a service profile are working to meet the rapidly changing needs of their staff and customers. Due to the situation created by the pandemic, it became necessary to make some changes in people's daily lives. It became necessary to adapt to the new reality. The changes caused by Coronavirus require in-depth research and analysis in the world economy, as the current situation is not ruled out to be repeated in the future. Many companies have resorted to remote work methods, which require organizational changes. The form of remote work is not new to the Georgian reality. In Georgia, as well as in the rest of the world, the business sector has undergone changes. It will be beneficial for many Georgian companies to make organizational changes that will allow them to work remotely. The current situation has shown the managers of both Georgian and other companies to have "weak points" in organizing modern business. A survey was conducted (online survey), as a result of which it received important information about the problems of remote work in Georgia.

Keywords: organizational change, coronomics, remote work, management

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132 Women in the Soviet Press during the Great Patriotic War (1941-1945)

Authors: Nani Manvelishvili

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Soviet propaganda tried to shape common public opinion through Soviet Press. The activation of propaganda gained special importance to increase the fighting ability of the military and people behind the front During the Great Patriotic war (1941-1945). The state propaganda used unnecessary intervention in Press and created characters who were supposed to be role models for society. The new female role models were identified, which were supported by the authorities. The representation of the mother, warrior woman, working woman, victim, feminine woman, etc., in the works aimed to raise the fighting ability of the Soviet citizen and incite patriotism. This paper analyzes the soviet Press (The newspaper “Komunisti”) that was written and published during the Great Patriotic war in Soviet Georgia. The study aims to find propagandistic content in Press that used Soviet ideology during the Great Patriotic war. We analyzed the Soviet Newspaper "Komunisti," published during wartime. Soviet Press had the most significant impact on the formation of public opinion. The Soviet government actively used this resource to increase combat capability. While at the beginning of the war, women were supposed to replace men, propaganda by the end of the war moved to reassert conservative gender politics. Women returned to their traditional roles.

Keywords: Great Patriotic War, Soviet Georgia, women in war, women's history, Soviet press

Procedia PDF Downloads 63
131 Geographical Information System for Sustainable Management of Water Resources

Authors: Vakhtang Geladze, Nana Bolashvili, Nino Machavariani, Tamazi Karalashvili, Nino Chikhradze, Davit Kartvelishvili

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Fresh water deficit is one of the most important global problems today. In the countries with scarce water resources, they often become a reason of armed conflicts. The peaceful settlement of relations connected with management and water consumption issues within and beyond the frontiers of the country is an important guarantee of the region stability. The said problem is urgent in Georgia as well because of its water objects are located at the borders and the transit run-off that is 12% of the total one. Fresh water resources are the major natural resources of Georgia. Despite of this, water supply of population at its Eastern part is an acute issue. Southeastern part of the country has been selected to carry out the research. This region is notable for deficiency of water resources in the country. The region tends to desertification which aggravates fresh water problem even more and presumably may lead to migration of local population from the area. The purpose of study was creation geographical information system (GIS) of water resources. GIS contains almost all layers of different content (water resources, springs, channels, hydrological stations, population water supply, etc.). The results of work provide an opportunity to identify the resource potential of the mentioned region, control and manage it, carry out monitoring and plan regional economy.

Keywords: desertification, GIS, irrigation, water resources

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130 Natural Monopolies and Their Regulation in Georgia

Authors: Marina Chavleishvili

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Introduction: Today, the study of monopolies, including natural monopolies, is topical. In real life, pure monopolies are natural monopolies. Natural monopolies are used widely and are regulated by the state. In particular, the prices and rates are regulated. The paper considers the problems associated with the operation of natural monopolies in Georgia, in particular, their microeconomic analysis, pricing mechanisms, and legal mechanisms of their operation. The analysis was carried out on the example of the power industry. The rates of natural monopolies in Georgia are controlled by the Georgian National Energy and Water Supply Regulation Commission. The paper analyzes the positive role and importance of the regulatory body and the issues of improving the legislative base that will support the efficient operation of the branch. Methodology: In order to highlight natural monopolies market tendencies, the domestic and international markets are studied. An analysis of monopolies is carried out based on the endogenous and exogenous factors that determine the condition of companies, as well as the strategies chosen by firms to increase the market share. According to the productivity-based competitiveness assessment scheme, the segmentation opportunities, business environment, resources, and geographical location of monopolist companies are revealed. Main Findings: As a result of the analysis, certain assessments and conclusions were made. Natural monopolies are quite a complex and versatile economic element, and it is important to specify and duly control their frame conditions. It is important to determine the pricing policy of natural monopolies. The rates should be transparent, should show the level of life in the country, and should correspond to the incomes. The analysis confirmed the significance of the role of the Antimonopoly Service in the efficient management of natural monopolies. The law should adapt to reality and should be applied only to regulate the market. The present-day differential electricity tariffs varying depending on the consumed electrical power need revision. The effects of the electricity price discrimination are important, segmentation in different seasons in particular. Consumers use more electricity in winter than in summer, which is associated with extra capacities and maintenance costs. If the price of electricity in winter is higher than in summer, the electricity consumption will decrease in winter. The consumers will start to consume the electricity more economically, what will allow reducing extra capacities. Conclusion: Thus, the practical realization of the views given in the paper will contribute to the efficient operation of natural monopolies. Consequently, their activity will be oriented not on the reduction but on the increase of increments of the consumers or producers. Overall, the optimal management of the given fields will allow for improving the well-being throughout the country. In the article, conclusions are made, and the recommendations are developed to deliver effective policies and regulations toward the natural monopolies in Georgia.

Keywords: monopolies, natural monopolies, regulation, antimonopoly service

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129 The Positive Impact of Wheelchair Service Provision on the Health and Overall Satisfaction of Wheelchair Users with the Devices

Authors: Archil Undilashvili, Ketevan Stvilia, Dustin Gilbreath, Giorgi Dzneladze, Gordon Charchward

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Introduction: In recent years, diverse types of wheelchairs, both local production and imported, have been made available on the Georgian market for wheelchair users. Some types of wheelchairs are sold together with a service package, while the others, including the State Program, Supported locally-produced ones, don’t provide adjustment and maintenance service packages to users. Within the USAID Physical Rehabilitation Project in Georgia, a study was conducted to assess the impact of the wheelchair service provision in line with the WHO guidelines on the health and overall satisfaction of wheelchair users in Georgia. Methodology: A cross-sectional survey was conducted in May 2021. A structured questionnaire was used for telephone interviews that, along with socio-demographic characteristics, included questions for assessment of accessibility, availability, timeliness, cost and quality of wheelchair services received. Out of 1060 individuals listed in the census of wheelchair users, 752 were available for interview, with an actual response rate of 73.4%. 552 wheelchair users (31%) or their caregivers (69%) agreed to participate in the survey. In addition to using descriptive statistics, the study used multivariate matching of wheelchair users who received wheelchair services and who did not (control group). In addition, to evaluate satisfaction with service provision, respondents were asked to assess services. Findings: The majority (67%) of wheelchair users included in the survey were male. The average age of participants was 43. The three most frequently named reasons for using a wheelchair were cerebral palsy (29%), followed by stroke (18%), and amputation (12%). Users have had their current chair for four years on average. Overall, 60% of respondents reported that they were assessed before providing a wheelchair, but only half of them reported that their preferences and needs were considered. Only 13% of respondents had services in line with WHO guidelines and only 22% of wheelchair users had training when they received their current chair. 16% of participants said they had follow-up services, and 41% received adjustment services after receiving the chair. A slight majority (56%) of participants were satisfied with the quality of service provision and the service provision overall. Similarly, 55% were satisfied with the accessibility of service provision. A slightly larger majority (61%) were satisfied with the timeliness of service provision. The matching analysis suggests that users that received services in line with WHO guidelines were more satisfied with their chairs (the difference 17 point/0-100 scale) and they were four percentage points less likely to have health problems attributed to the chair. The regression analysis provides a similar finding of a 21 point increase in satisfaction attributable to services. Conclusion: The provision of wheelchair services in line with WHO guidelines and with follow-up services is likely to have a positive impact on the daily lives of wheelchair users in Georgia. Wheelchair services should be institutionalized as a standard component of wheelchair provision in Georgia.

Keywords: physical rehabilitation, wheelchair users, persons with disabilities, wheelchair production

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128 Sectoral Linkages and Key Sectors of the Georgian Economy

Authors: Vano Benidze, Ioseb Berikashvili

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Since 2003, Georgia has implemented many successful reforms, however, economic growth, poverty alleviation and unemployment reduction are still major challenges facing country’s economy. This is due to the fact that most reforms during the past 2 decades were mainly geared toward improving the institutional environment, while economy’s sectoral composition and industrial policy were largely ignored. Each individual sector plays its own specific role in the functioning of the whole economy that cannot be accomplished by any other sector. However, given the unavoidable reality that one sector uses intermediate inputs from other industries to produce its output and sells part of its output to other sectors, the importance of sectors should consider these sectoral interdependencies as well. Simply put, not all industries are equally useful for economic growth and development. In this context, the aim of this paper is to identify the key economic sectors of the Georgian economy. Leontief input-output analysis has been used in deriving backward and forwards linkages for all sectors in the Georgian economy for 2020 and 2021. Sectors with both high backward and forward linkages have been identified as key sectors of the economy. The results obtained are beneficial for the success of the economic and industrial policy of Georgia. If targeted properly by thoughtful policy intervention, key sectors identified in this paper will have a high potential of spreading growth impulses throughout the economy and will possibly generate higher economic growth.

Keywords: structural change, key sectors, development strategies, input-output analysis

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127 Engaging African Youth in Agribusiness through ICT

Authors: Adebola Adedugbe

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Agriculture is the mainstay of most countries in Africa. It employs up to 90 per cent of the rural workforce, who are mostly youths and women. Engaging youths in Information and Communications Technology (ICT) in agriculture is critical to economic and agricultural development of the African continent. The objective of this paper is to identify and mobilize the potentials of young Africans in agriculture through ICT and recognize their role as the dominant driver for sustainable agricultural development in Africa. The youth is vibrant, energetic, creative, and innovative and has the potential to play a significant role sustainable agriculture. This paper identifies the role of ICT as a tool for attracting youths in agriculture. The development of ICT is important in stimulating youths in SME’s to compete favorably and effectively as a way to fight poverty through job and wealth creation. It is one of the strategies for promoting entrepreneurship by increasing the availability and diversity of online information. ICT has become a key factor in economic development in most developing countries. The exchange of information is essential for stakeholders in the agricultural sector, as it is the tool to establish, develop and manage efforts to improve performance, productivity and economic competitiveness in local and international markets. In this regard, Information and Communications Technology (ICT) is a powerful tool, fast and innovative to facilitate the exchange of information among all stakeholders in the agricultural sector.

Keywords: Africa, agriculture, ICT, tool, youth

Procedia PDF Downloads 445
126 Influence of Laser Treatment on the Growth of Sprouts of Different Wheat Varieties

Authors: N. Bakradze, T. Dumbadze, N. Gagelidze, L. Amiranashvili, A. D. L. Batako

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Cereals are considered as a strategic product in human life and it demand is increasing with the growth of world population. There is always shortage of cereals in various areas of the globe. For example, Georgia own production meets only 15-20% of the demand for grain, despite the fact that the country is considered one of the main centers of wheat origin. In Georgia, there are 14 types of wheat and more than 150 subspecies, and 40 subspecies of common wheat. Increasing wheat production is important for the country. One of the ways to solve the problem is to develop and implement new, environmentally and economically acceptable technologies. Such technologies include pre-sowing treatment of seed with a laser and associative nitrogen-fixing of the Azospirillum brasilensse bacteria. In the region there are Dika and Lomtagora which are among the most common in Georgia. Dika is a frost-resistant wheat, with a high ability to adapt to the environment, resistant to falling and it is sown in highlands. Dicka excellent properties are due to its strong immunity to fungal diseases; Dicka grains are rich in protein and lysine. Lomtagora 126 differs with its winter and drought resistance, and, it has a great ability to germinate. Lomtagora is characterized by a strong root system and a high budding capacity. It is an early variety, fall-resistant, easy to thresh and suitable for mechanized harvesting with large and red grains. The plant is moderately resistant to fungal diseases. This paper presents some preliminary experimental results where, a continuous CO2 laser at a power of 25-40 W/cm2 was used to radiate grains at a flow rate of 10-15 cm/sec. The treatment was carried out on grains of the Triticum aestivum L. var. of Lutescens (local variety name - Lomtagora 126), and Triticum carthlicum Nevski (local variety name - Dika). Here the grains were treated with Azospirillum brasilensse isolate (108-109 CFU / ml), which was isolated from the rhizosphere of wheat. It was observed that the germination of the wheat was not significantly influenced by either laser or bacteria treatment. In the case of the variety Lomtagora 126, when irradiated at an angle of 90°, it slightly improved the growth within 38 days of sawing, and in the case of irradiation at an angle of 90°+1, by 23%. The treatment of seeds with Azospirillum brazilense in both irradiated and non-irradiated variants led to an improvement in the growth of ssprouts. However, in the case of treatment with azospiril alone - by 22%, and with joint treatment of seeds with azospiril and irradiation - by 29%. In the case of the Dika wheat, the irradiation only led to an increase in growth by 8-9%, and the combine treatment of seeds with azospiril and irradiation - by 10-15%, in comparison with the control. Thus, the combine treatment of wheat of different varieties provided the best effect on the growth. Acknowledgment: This work was supported by Shota Rustaveli National Science Foundation of Georgia (SRNSFG) (Grant number CARYS 19-573)

Keywords: laser treatment, Azospirillum brasilensse, seeds, wheat varieties, Lomtagora, Dika

Procedia PDF Downloads 108
125 Tourism Policy Challenges in Post-Soviet Georgia

Authors: Merab Khokhobaia

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The research of Georgian tourism policy challenges is important, as the tourism can play an increasing role for the economic growth and improvement of standard of living of the country even with scanty resources, at the expense of improved creative approaches. It is also important to make correct decisions at macroeconomic level, which will be accordingly reflected in the successful functioning of the travel companies and finally, in the improvement of economic indicators of the country. In order to correctly orient sectoral policy, it is important to precisely determine its role in the economy. Development of travel industry has been considered as one of the priorities in Georgia; the country has unique cultural heritage and traditions, as well as plenty of natural resources, which are a significant precondition for the development of tourism. Despite the factors mentioned above, the existing resources are not completely utilized and exploited. This work represents a study of subjective, as well as objective reasons of ineffective functioning of the sector. During the years of transformation experienced by Georgia, the role of travel industry in economic development of the country represented the subject of continual discussions. Such assessments were often biased and they did not rest on specific calculations. This topic became especially popular on the ground of market economy, because reliable statistical data have a particular significance in the designing of tourism policy. In order to deeply study the aforementioned issue, this paper analyzes monetary, as well as non-monetary indicators. The research widely included the tourism indicators system; we analyzed the flaws in reporting of the results of tourism sector in Georgia. Existing defects are identified and recommendations for their improvement are offered. For stable development tourism, similarly to other economic sectors, needs a well-designed policy from the perspective of national, as well as local, regional development. The tourism policy must be drawn up in order to efficiently achieve our goals, which were established in short-term and long-term dynamics on the national or regional scale of specific country. The article focuses on the role and responsibility of the state institutes in planning and implementation of the tourism policy. The government has various tools and levers, which may positively influence the processes. These levers are especially important in terms of international, as well as internal tourism development. Within the framework of this research, the regulatory documents, which are in force in relation to this industry, were also analyzed. The main attention is turned to their modernization and necessity of their compliance with European standards. It is a current issue to direct the efforts of state policy on support of business by implementing infrastructural projects, as well as by development of human resources, which may be possible by supporting the relevant higher and vocational studying-educational programs.

Keywords: regional development, tourism industry, tourism policy, transition

Procedia PDF Downloads 235
124 Resource Allocation of Small Agribusinesses and Entrepreneurship Development In Nigeria

Authors: Festus M. Epetimehin

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Resources are essential materials required for production of goods and services. Effective allocation of these resources can engender the success of current business activities and its sustainability for future generation. The study examined effect of resource allocation of small agribusinesses on entrepreneurship development in Southwest Nigeria. Sample size of 385 was determined using Cochran’s formula. 350 valid copies of questionnaire were used in the analysis. In order to achieve the objective, research design (descriptive and cross sectional designs) was used to gather data for the study through the administration of questionnaire to respondents. Both descriptive and inferential statistics were used to investigate the objective of the study. The result obtained indicated that resource allocation by small agribusinesses had a substantial positive effect on entrepreneurship development with the p-value of (0.0000) which was less than the 5.0% critical value with a positive regression coefficient of 0.53. The implication of this is that the ability of the entrepreneurs to deploy their resources efficiently through adequate realization of better gross margin could enhance business activities and development. The study recommends that business owners still need some level of serious training and exposure on how to manage modern small agribusiness resources to enhance business performance. The intervention of Agricultural Development Programme (ADP) and other Agricultural institutions are needed in this regard.

Keywords: resource, resource allocation, small businesses, agriculture, entrepreneurship development

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123 The Decision-Making Mechanisms of Tax Regulations

Authors: Nino Pailodze, Malkhaz Sulashvili, Vladimer Kekenadze, Tea Khutsishvili, Irma Makharashvili, Aleksandre Kekenadze

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In the nearest future among the important problems which Georgia has solve the most important is economic stability, that bases on fiscal policy and the proper definition of the its directions. The main source of the Budget revenue is the national income. The State uses taxes, loans and emission in order to create national income, were the principal weapon are taxes. As well as fiscal function of the fulfillment of the budget, tax systems successfully implement economic and social development and the regulatory functions of foreign economic relations. A tax is a mandatory, unconditional monetary payment to the budget made by a taxpayer in accordance with this Code, based on the necessary, nonequivalent and gratuitous character of the payment. Taxes shall be national and local. National taxes shall be the taxes provided for under this Code, the payment of which is mandatory across the whole territory of Georgia. Local taxes shall be the taxes provided for under this Code, introduced by normative acts of local self-government representative authorities (within marginal rates), the payment of which is mandatory within the territory of the relevant self-governing unit. National taxes have the leading role in tax systems, but also the local taxes have an importance role in tax systems. Exactly in the means of local taxes, the most part of the budget is formatted. National taxes shall be: income tax, profit tax, value added tax (VAT), excise tax, import duty, property tax shall be a local tax The property tax is one of the significant taxes in Georgia. The paper deals with the taxation mechanism that has been operated in Georgia. The above mention has the great influence in financial accounting. While comparing foreign legislation towards Georgian legislation we discuss the opportunity of using their experience. Also, we suggested recommendations in order to improve the tax system in financial accounting. In addition to accounting, which is regulated according the International Accounting Standards we have tax accounting, which is regulated by the Tax Code, various legal orders / regulations of the Minister of Finance. The rules are controlled by the tax authority, Revenue Service. The tax burden from the tax values are directly related to expenditures of the state from the emergence of the first day. Fiscal policy of the state is as well as expenditure of the state and decisions of taxation. In order to get the best and the most effective mobilization of funds, Government’s primary task is to decide the kind of taxation rules. Tax function is to reveal the substance of the act. Taxes have the following functions: distribution or the fiscal function; Control and regulatory functions. Foreign tax systems evolved in the different economic, political and social conditions influence. The tax systems differ greatly from each other: taxes, their structure, typing means, rates, the different levels of fiscal authority, the tax base, the tax sphere of action, the tax breaks.

Keywords: international accounting standards, financial accounting, tax systems, financial obligations

Procedia PDF Downloads 212