Improving the accounting for cost capitalization transactions on biological assets
43. April 2023 12320 V. Mehdiyev • UOT: 338.43, 338.512: 636/637
The article explains the economic nature of biological assets, analyzes the current state of their accounting, and examines the issues of improving this area of accounting based on them. As biological assets are a part of the long-term assets of the enterprise, a number of characteristic business operations related to them ...
Econometric assessment of economic and climatic factors affecting agricultural value added
43. April 2023 14595 T. Musayev • UOT: 330.45, 338.43
Agriculture plays an important role in the country's economy in terms of food security, economic growth and foreign trade. Many factors contribute to the increase in value added in agriculture. In the article, the effect of the trade openness index, fertilizer, average annual precipitation, average annual temperature, and ...
Evaluation of agricultural service and rent by the hour of equipment operation
42. December 2022 17625 I. Ismayilov • UOT: 631.173
The determination of rent payment for agrotechnical services to farms with machinery, per unit of work and per time of work has been studied. It is determined that when paying the rent per unit of work the time losses caused by technical, technological, organizational, climatic conditions and other reasons during the ...
Characteristics of taxation on agricultural land
42. December 2022 18763 R. Ahmadov • UOT: 332.38, 336.226.2
The development of agriculture, which is considered a priority area of the non-oil sector, stimulation of production and sale, as well as provision of food security, form the basis of the socio-economic policy of the Azerbaijan state. Currently, producers of agricultural products in Azerbaijan are exempted from other taxes, ...
Issues on ensure of food security
41. October 2022 20893 T. Safarli • UOT: 338.439, 338.439.053 338.439.6
Food is the basis of people's health and an active lifestyle, which requires the combination of all the necessary capabilities in the appropriate orientation. The modern concept of food security is aimed at reliable long-term provision of the population with food products. The article considers food security issues as an ...
Regulation of the agricultural sector of the Republic of Azerbaijan in terms of the principles of sustainable development
41. October 2022 21540 F. Fikratzade, P. Aliyev • UOT: 338.43, 338.43.02
The problem of sustainability was initially analyzed in the article, then the principles of sustainable development of the agrarian field were listed, the “Three Columns” concept that combine three components of sustainability (environmental, economic and social) were presented, and the existing theories related ...