Large cardamom is an important cash crop for the farmers of Sikkim. This paper estimated the trend, growth, and instability in large cardamom production in Sikkim. The paper also forecasts the area, production,and yields of the crop for the period 2003-2019. The study revealed that there is a positive significant linear trend in the production and yield of large cardamom. The annual growth was also positive for production and yield of large cardamom. The study forecasted that the area under cardamom is to decline by 2030 while the production and yield of the crop was estimated to increase in future. Correlation and regression technique was used to study the effect of climate change on the production of large cardamom during the same period. The study showed that annual rainfall had positive and significant influence on production of the crop. Hence, assured irrigation during the critical phase of crop growth will ensure steady production of the crop.

Assam state is endowed with exotic fruits due to its diverse agro-climatic condition and can be considered as the hub of various indigenous fruits. The present study was conducted with an objective of analysing the supply - demand projection and supply-demand gap of fruits in the state. It was found that the projected supply is much higher than the projected demand and the surplus continues up to 2050. However, the projected demand was found to be more than the projected supply in the later years when ICMR recommendation of consumption of fruits was taken into account. In addition to that it was also observed that the consumption of fruits is about 60 percent less than the ICMR recommendation. It is imperative to take appropriate action from the supply demand gap and to channelize towards export and value-addition of fruits through various schemes like Mission for Integrated development of Horticulture (MIDH), Rashtriya Krishi Vikas Yojana (RKVY) and Mega Food Park scheme of Ministry of Food Processing Industries.

The present study was conducted on trend analysis of wheat production in India and Afghanistan. The study was based on secondary data collected from various published and unpublished sources in India, Afghanistan and at the global level from 2000-19. The present study was undertaken to know the growth rate in area, production and productivity of wheat in India and Afghanistan which were found positive during 2019-20. The findings of this study have far-reaching implications that will have a significant impact on the planning, execution, and design of appropriate methodologies in order to achieve meaningful and fruitful demonstration results not only for wheat growers, but also for other sectors that essentially provide feedback to agencies involved in various demonstration programmes. It explicitly emphasises the relevance of frontline demonstration in increasing farmer production, returns and reduce the extension and technology gap.

To frame an inclusive agricultural policy, analysis of price and market arrivals overtime is essential. Variations in market arrivals mainly leads to price instability. Such study is beneficial for farmers in demand to select the appropriate time to sell their farm produce to get best economic profits. On this sight the present study was undertaken to examine the seasonality and market integration of Paddy in Gadchiroli District of Maharashtra. The secondary data were collected for a period of 15 years from 2006 to 2020. Data were analysed using simple tabular analytical tools and functional analysis approaches. The data showed a highest seasonal indices of arrivals in the month of January and lowest in month of August in Chamorshi and Gadchiroli markets, respectively. In terms of paddy price, the highest and lowest seasonal indices of prices were seen in the months of July and March in Chamorshi market where as in the months of September and March in Gadchiroli market. Contradictory relationship between arrival and prices was witnessed in the designated markets. The degree of integration was found strong and positive of prices. Transparency in price signal among both markets resulted in strong integration. For better operations of well integrated markets, there should be provision of more investments and for the less integrated markets, need of adoption of online marketing system and awareness creation is needed to eliminate the malpractices in agricultural markets. These results recommend market integration and competition rather than collusions of markets in the study area.

A manual method of weeding operation is drudgeries, labour intensive and very high costlier operation, farmer usually spent 30 to 40 percent cost on weeding of entire crop production. The objective of the research work is to study the field evaluation and economic analysis of manual drawn rotor weeder for small agricultural farms. The following parameters viz., weeding efficiency, plant damage, field efficiency, cost of operation, breakeven point, payback period and benefit-cost ratio were evaluated and compared with manual method of weeding operation. The performance evaluation of manual drawn rotor weeder was carried out with three speed ratios i.e., 1:1, 1:2 and 1:3 among which 1:2 ratio was found to be best gear ratio. The range of weeding efficiency, plant damage and field efficiency were reported as 68 to 82%, 1 to 3% and 61 to 84, respectively. The obtained cost of mechanical weeder can save cost up to 77 percent as compared manual method. The estimated breakeven point was estimated based on time and area for manual drawn weeder can save 76.45 h and 1.44 ha duly. The estimated payback period was found to be 1 year. The total cost spent in development of manual drawn weeder was noted as ` 4780/- The obtained B-C ratio was found to be 3:1.

An attempt has been made in this paper to identify the economics of production, disposal trends, post-harvest losses and marketing channels, price spread, marketing efficiency of Arunachal orange. The present study was undertaken with the sample of 60 Arunachal orange growers. Findings of the study revealed that the total cost of cultivation was the highest on small farms. The Total costs of cultivation on small, medium, and large farmers were ` 40,076/-, ` 37,395/- and ` 34,965/- per hectare respectively. The highest BCR of 4.86 was achieved by the large farms because of judicious expenditure in Arunachal Orange cultivation and obtaining a sizeable amount of returns. It was apparent that all categories or Arunachal Orange farmers were facing the production constraints viz. high infestation by pest and disease, high-cost inputs and scarcity of labours. Lack of cold storage in that area of study compelled the farmers to sell their produce soon after harvest. It was observed that the total marketing cost increased from 23.96 per cent in channel-I to 27.35 per cent in channel-II and to 29.49 per cent in channel-III. The total marketing margin received by the market functionaries was the highest of 31.40 per cent in case of channel-III followed by 28.59 per cent in case of channel-II and 24.65 per cent in channel-I. The indices of marketing efficiency of 3.17 in channel-I was the highest as compared to rest of the channels due to existence of only one middleman. It can be suggested for improving market infrastructure, direct and group marketing, establishment of modern marketing and processing units, market integration, Formation of FPOs in the study area.

A two-year field experiment was carried out during rabi season of 2018-19 and 2019-20 at the research farm, Institute of Agricultural Sciences, Banaras Hindu University, Varanasi on a sandy loam soil to evaluate the economic feasibility of seed bio-priming with sulphur (S) fertilization for mustard production in middle gangetic plains. The experiment was laid out in randomized block design (RBD) with three replications. The treatments were consisting of four levels of S (0, 20, 30 and 40 kg S ha-1) through bentonite S and three seed priming sources (un-primed, Bacillus subtilis and Pseudomonas fluorescence). The results showed that, application of T11 (40 kg S ha^-1 + Bacillus subtilis) results in highest gross return (105791 and 116209 INR ha^-1), net return (70182 and 79282 INR ha^-1) and B: C ratio (1.97 and 2.15) in the first and second year of study, respectively. Application of 30 kg S ha^-1 + Bacillus subtilis gives higher gross return, net return and B: C ratio compared to application of 40 kg S ha-1 (recommended dose of S) without seed bio-priming. It was concluded that application of 40 kg S ha^-1 + Bacillus subtilis was best technique for better net return in mustard production and may be recommended to farmers.

Jute is a very important commercial fibre and cash crop in India. India is the largest producer of jute in the World. The jute fibre available in the market sometimes contains a lot of barky portions. The barky portions of jute cause serious processing difficulties in the industry. As a result barky part is either cut off before processing or the jute reeds used for product development like thick yarn & rugetc. The cut-off portions of jute are called root cuttings and are generally considered as waste material. Forty six bacterial isolates were screened having pectinolytic activity. Two best strains were selected based on the potency index. The bacterial consortium within 1:1 ratio had effectively removed (75-88%) the barky root portion of jute fibre in both 1:10 (10 days) and 1:20 (7 days) liquor ratio. The treated fibre recorded good bundle strength (17-18cN) and spinnable to make 12lb/spy yarn having a tenacity of 7.88 cN/tex. The treatment time was reduced to 5 days (50% reduction) with mechanically softened fibre. Mechanical softening can be used to omit the media supplement of 0.5% Di-ammonium phosphate.

The methodology adopted for the study was multistage purposive cum random sampling in the Banda District of Uttar Pradesh, and five villages from Badokhar-khurd Block were selected. Then, a sample of 50 farmers from the population of 550 respondents from the five villages were selected randomly in the proportion of the farmers falling in each village under the different size groups. The study revealed that the average gross income from the selected crops (paddy, wheat, and onion) was ` 115775.50, and the average input-output ratio was 1:1.96. The average gross income from different enterprises (cow, buffalo, goatery, and poultry) alone was ` 36499.52, and the average input-output ratio of different enterprises was 1:2.07. Upon integration of the crops and the different livestock enterprises, we found that the highest net income generated was from the crop + veg + dairy combination, of ` 284005.18. But I-O ratio was found to be highest for the crop + veg + poultry combination, i.e., 2.68. The average I-O ratio for all the integrated combinations was found 2.56. Hence, we can conclude that an integrated farming system enhances the net income of the farmers and is a profitable practice.

This paper aims to investigate the impact of organization culture on innovation using the United Arab Emirates (UAE). A quantitative approach was used for the study collecting data from 557 individuals working across the seven states of UAE in different organisations. The data was analysed using SmartPLS where partial least squares – structural equation modeling were used to test the relationship between organisation culture and innovation. The results show that, the unique working environment in UAE where there is a vast mix of cultures from all over the world making it difficult to establish a steady working culture, organisation culture still has a positive impact on innovation. The finding suggests that organisations and the government should take advantage of this situation and drive innovation using the correct approach.

The present investigation was undertaken with a view to estimate the structure and pattern of labour utilization in different crop activities in sub-humid and humid southern plain region of Rajasthan. The study was conducted based on primary as well as secondary data. The primary data were collected from 200 households of 10 villages during 2018-2019 and secondary data was used from census 2011. To study the labour absorption in different crop activities in principal crops the model suggested by Singh, 1996 was used. In sub-humid and humid southern plain region (Region-IV), the results showed that the share of total family labour was found maximum on marginal farms i.e. 95.56 per cent and minimum was found on large farms i.e. 59.69 per cent while the share of total hired labour was found maximum on large farms i.e. 40.31 per cent and minimum was on marginal farms i.e. 4.44 per cent in all crops and crop activities. In gender wise structure, the share of total male and female labour (both family and hired) absorption was 43.46 per cent and 56.54 per cent, 38.76 per cent and 61.24 per cent, 39.22 per cent and 60.78 per cent, 29.82 per cent and 70.18 per cent, 24.12 per cent and 75.88 per cent on marginal, small, semi-medium, medium and large farms, respectively in all crop activities. In this region, the participation of female labour was found more than the male labour on all farm size.

Price fluctuations in potatoes (Solanum tuberosum L.) concern consumers, farmers, and policymakers, and its accurate price prediction is important for all the stakeholders. In India, out of a total of 5.34 million ha of land under vegetables, potato occupies nearly 20.8 per cent of area. India produces 12.3 per cent of world potato production (around 45.34 million tons) and is next only to China. The major potato-producing states are highly concentrated in the Indo-gangetic plains of the country. Uttar Pradesh, West Bengal and Bihar account for 32.4, 26.9 and 14.6 per cent of national production of potato. The present study was designed to forecast the prices of potato in these three major potato-producing states of the country. Autoregressive Integrated Moving Average forecasting models - ARIMA (1,0,1) for Varanasi market, ARIMA (2,0,1) for Kolkata market, and the ARIMA (3,0,1) for Patna market were applied. The performance of the ARIMA models produced reliable forecast of prices of potatoes for all three major producing states.

The present study analyzed the position, trend and export performance of ginger in India using temporal data. Statistical techniques like mean, standard deviation, mean, regression and CAGR was employed for analysis. The study revealed that ginger hold 3rd position among the major spices contributed 17.79 percent of the total annual average spices production in India. But the share of quantity and value of export revealed only 2.31 percent and 1.32 percent respectively of total spices export. Over the last eleven years (from 2009 to 2019) the average production of ginger in India was 914.31 thousand metric tons approximately one third of total world production of ginger with highest growth rate (CAGR) compare to major producing countries in the world. The major five countries for ginger export were USA, Morocco, Spain, Bangladesh and UK together constituted around 52 percent of total value of export. The growth rate (CAGR) of area, production and productivity of ginger worked out to be 4.85 percent, 9.17 percent and 4.11 percent respectively over the 16 years (2001-02 to 2016-17). But national average level of productivity revealed very low (4.49 ton/ha). Madhya Pradesh, Karnataka, Assam and West Bengal were the major contributors of ginger production. But in terms of productivity, states like Gujarat (22.08 t/ha), Kerala (19.68 t/ha) and Madhya Pradesh (16.27 t/ha) were the leading states. Enhancement of productivity through use of good variety with scientific management and area expansion might be given importance for increase production and export potential of ginger.

The present study was carried out to study the cost of cultivation and returns from lemongrass, oil bearing aromatic crop using different cost concepts, estimated from primary data collected from 75 cultivators. The cost of cultivation was calculated using operating expenses (Cost A1) at ` 51,713, while considering all types of costs (Cost C3) it reached to ` 68691 per hectare. The gross returns from cultivation of lemongrass in a hectare was found at ` 1,40,000 hectare, while net return over Cost A1 and Cost C3 was estimated at ` 71309 and ` 88287, respectively. The B: C ratio over cost A1 and cost C3 was calculated as ` 1.71 and ` 1.04, which indicated that lemongrass cultivation is profitable venture in the study area. Estimation of a regression model indicated positive and significant influence of expenditure on machine use, lemongrass slips and manures/ fertilizer on returns from lemongrass. There are two channels for marketing of lemongrass oil, i.e. (i) producer-local buyer-industry, and (ii) producer- industry. It was observed that marketing cost and price spread was higher in channel-I due to more number of intermediaries. The lemongrass cultivator can ease their marketing activities and enhance income through formation of cooperative society.

Credit is an important factor that could influence the use of fixed and variable factors in the agriculture production system. A healthy credit system is responsible for the economy’s growth, which ensures that in lack of money, neither the supply nor the demand gets affected. The current study explores the role and status of credit to agriculture in Bihar. It assumes importance as the state has around 96 percent of marginal and small holdings and faces the vagaries of weather with recurrent floods, especially in the northern part of it. The study uses secondary data for the purpose of analyzing the growth of institutional credit flow in Bihar. Further, to analyze the credit delivery system in agriculture in Bihar, data from NSS 77th round survey (2021) is used. Results reveal the presence of institutional and non-institutional agencies in Bihar’s credit delivery system. The study also uses a multiple linear regression model to assess the role of credit in the agricultural growth of Bihar. The model reveals a significant positive relationship between agricultural production and credit which states the significance of credit to Bihar’s agricultural growth.

The challenges of fighting poverty and enhancing food security in South Asia have made maize a strategic crop in this region. In this study, maize production in South Asia, encompassing Afghanistan, Bangladesh, Bhutan, China, India, Nepal, Pakistan, and Sri Lanka, was analysed and projected from 1961 to 2027 using state-space and ARIMA models. The estimation outcomes demonstrated the state-space models’ superior performance in predicting trends in maize output for all eight time series. Additionally, the forecast estimation revealed that we anticipated an uptick in the output of maize in these nations; this finding would be encouraging for the countries in this region as it would heighten the problem of food security. India would be leading countries in maize with production of 380438 thousand tonnes in 2027.

The present study was conducted of estimating the total factor productivity (TFP) growth of rice and its contribution to rice production in Assam and examining the determinants of TFP. The study was carried out for two decades, from 1991-92 to 2010-11, using secondary data, estimated us the Tornqvist Theil index. The input, output, and TFP indices were calculated at a constant price (for 1991-92) of the inputs and outputs to nullify the nominal price effect. Again, the indices were computed for per hectare area and total area under rice in the state to know how efficiently inputs were utilized in both situations. To evaluate the determinants of TFP in Assam, regression was carried out by using Cobb Douglas production function. The study revealed that TFP growth for rice at a constant price was found to be positive in both per hectare area and total area for the study period. Determinants like investment in agriculture and allied activities, expenditure in agricultural research and education, HYV area, rural literacy, irrigation, and cropping intensity were found to have a positive impact on TFP.

The challenges of fighting poverty and enhancing food security in South Asia have made maize a strategic crop in this region. In this study, maize production in South Asia, encompassing Afghanistan, Bangladesh, Bhutan, China, India, Nepal, Pakistan, and Sri Lanka, was analysed and projected from 1961 to 2027 using state-space and ARIMA models. The estimation outcomes demonstrated the state-space models’ superior performance in predicting trends in maize output for all eight time series. Additionally, the forecast estimation revealed that we anticipated an uptick in the output of maize in these nations; this finding would be encouraging for the countries in this region as it would heighten the problem of food security. India would be leading countries in maize with production of 380438 thousand tonnes in 2027.

The present study was carried out with a view to compute the cost of cultivation of Ghritkumari on basis of cost concept and measuring financial feasibility of the cultivation. Total 80 Ghritkumari cultivating farmers were selected using multistage sampling and to obtain results cost concepts were employed. The result of the study revealed that the cost A1 and cost A2 was found to be similar because the farmers cultivate Ghritkumari crop on their own land. The net present value (NPV) at 15 per cent discount rate was found to be ` 55317.16 for overall farm size. The net present value (NPV) calculated at 10 per cent and was found ` 67213.64 overall farm. The internal rate of return (IRR) was found 36 per cent on overall farm. The benefit cost ratio was found 1.17 at 15 per cent discount rate and 1.19 at 10 per cent discount rate on overall farm. Farm business income, family labor income and farm investment income was found to be ` 83143.24, ` 73909.69, ` 78589.59 highest during 3rd year of Ghritkumari cultivation, respectively. Hence more emphasis should be given to increase Ghritkumari cultivation. The government support helps in better production and marketing of Ghritkumari crop.

This paper deals the cognitive foundations of environmental auditing, in addition to explaining the impact of environmental audit procedures on the development and improvement of forests to overcome the problem of receding herbal cover and the expansion of desertification phenomenon. The aim is to clarify the cognitive bases of environmental auditing and environmental audit procedures to reduce the phenomenon of desertification, which contributes to stopping environmental deterioration. The research relied on the descriptive analytical method to track and examine its material, in addition to the statistical method and analysis of the time period (2006-2020). The proposal of the audit matrix and the identification of risks from three criteria for the purpose of evaluating the risks facing the sustainable management of forests in the Republic of Iraq and through the results of the risk evaluation according to the standards three requires working to avoid the frequent reality of these risks in accordance to these criteria in applying environmental audit of its negative impact within the investment budget. In addition to this matter, the development of the necessary plans for the tasks to complete the implementation of green belts projects, which can become environmental audit based on the necessary allocations to complete and sustain green belts.

Companies of all sizes and lines of business are already turning data into real value in many ways. All industries are covered: these are social networks, Internet companies, industrial enterprises, fast food chains, banks, industrialists, hotels, and many others. Scientific research reveals ways to increase productivity through data-driven decision-making. However, the human brain is designed in such a way that graphical display allows one to perceive and understand some features of quantitative data, and some quantitative tasks can be best performed. The article reveals a set of tasks for managing financial projects and the resulting visual analytics methods. Applying a systematic approach to managing financial projects and solving problems of visualization of complex data analytics is considered. The technological sequence of the visual solution of project management tasks for managers is given, and visual analytics methods are proposed to determine the necessary intervention in a problem situation that arises in the project management process. The importance of using modern analytical software is noted, which allows visualizing financial analytics using various models quickly or by combining them. Also, the article highlights the main advantages of using analytical software in financial project management and gives recommendations on using five strategies for effective visual analytics of enterprise financial project management.

In the context of accelerating globalization and integration trends in the world economic system, countries must try to form advantageous positions in the international division of labour. This can be realized by optimizing the sphere of foreign economic activity of the state. The article’s purpose is to substantiate the areas of improvement of strategic tools to develop the country’s export potential. The authors analyzed the theoretical and methodological basis, namely the essence of the country’s export potential and its structural elements of the export potential. The authors examined the structure of exports of Kyrgyzstan and Ukraine in 2020, highlighted their standard features, and shortcomings and explained why the specialization of exports is not optimal. The authors found that a systematic approach to developing a country’s development strategy requires a specific sequence in the implementation of this process and proposed an algorithm for implementing the concept of developing the country’s export potential, and also proposed calculating a comprehensive indicator of export potential, a more detailed description of which will be presented in further studies.

The article examines the concept and features of gastronomic tourism, its history and its importance in the modern world. It is noted that gastronomic tourism meets all the requirements in transitioning from a service economy to an experience economy. The basis of gastronomic tourism is an authentic product identified by territorial characteristics and can attract tourists to the region. Gastronomic tourism is based on the concept of knowing and exploring, eating, tasting and enjoying the gastronomic culture of a region or country. The uniqueness of gastro tourism is highlighted as it links such policy development and integrated planning, product development and packaging, promotion and marketing, distribution and sales, and operations and services in tourism destinations, which are vital core activities in the tourism value chain. Ancillary activities related to the gastronomic product include transport and infrastructure, human resource development, technology and systems of other ancillary goods and services, which may not be associated with the leading tourism business but have a significant impact on the value of tourism. Also, the article discusses in detail the strategic plan for developing gastro-tourism, which includes the following phases: analysis and diagnosis of the situation; general strategic planning; operational planning; informing and disseminating the plan. The participants in the gastronomic process are listed, such as gastronomic heritage; gastronomic products, manufacturers and food industry; hospitality sector; specialized trade; campaigns for organizing gastronomic events and for the dissemination of gastronomic culture; areas for gastronomic education; centres for gastronomic research and training.

Sustainable business development involves, among other things, the choice of the optimal taxation system. The study provides specific practical recommendations for choosing a simplified taxation system. The authors compared two taxation systems in Ukraine in an accessible visual form: common and simplified, highlighted the advantages of the simplified one and developed practical recommendations for choosing a taxation system. In particular, the authors developed an Algorithm for justifying the transition to a simplified taxation system and also presented and described in detail the Sequence of actions during the transition to a simplified taxation system. A feature of the study is the lack of an expanded theoretical base in favour of methodological justification, namely the use of official documents: the Tax Code of Ukraine and other legislative acts relating directly or indirectly to the taxation of a private entrepreneur. Thus, the proposed recommendations can help the entrepreneur choose a simplified taxation system, which will significantly speed up the process of interaction with the client and reduce the subjective factor.

The article is devoted to studying creative employment in the context of digital technology development. The study aims to identify the problems of creative employment and develop the prospects for stimulating the growth of creative employment in the context of digitization. The study conducted a critical literary analysis of the concept of creating employment and its components to achieve this purpose. The research concluded that creative employment includes work in the cultural sector and a range of innovative activities. The application of statistical analysis methods made it possible to estimate global creative employment, dynamics, and structure today. IT and media are the core sectors in the formation of creative employment, and they form the many job vacancies of the big companies. At the same time, creative employment can be realized independently. The analysis showed that the digital sphere of creativity is the most promising today and in the future. Virtual reality, piece intelligence, and Blockchain are recognized as the future technologies as essential components of the IT sector. The combination of e-commerce together with traditional ones allows bringing the whole cultural creative potential to a new level, providing an increase in employment. At the same time, an essential aspect of getting a job is the creative potential of an individual and digital competencies. With this purpose, suggestions for increasing employment levels by stimulating small businesses and entrepreneurship in the creative industry are developed.

In the context of the digital economy development, the priority component of the economic security of an enterprise is changing from material to digital, constituting an independent element of enterprise security. The relevance of the present research is driven by the need to solve the issue of modernizing the economic security of the enterprise taking into account the new risks and opportunities of digitalization. The purpose of the academic paper lies in identifying the features of preventing internal and external negative influences (threats) in order to guarantee the effective and stable functioning and dynamic social development of the enterprise in the context of digitalization. The research methods are as follows: general scientific research methods, in particular, logical analysis, theoretical substantiation, methods of induction and deduction, formalization and generalization, statistical observation. Results. It has been proposed to introduce the concept of “digital security of the enterprise” for replacing the concept of “information component of economic security” in order to bring the terminology in line with new economic realities. The implementation of the “black box” model has made it possible to identify the latest risks and threats to the economic security of an enterprise within the conditions of the digitalization that differs from the existing ones. The assessment of enterprises’ digital security of the European Union member states has revealed that the digital security level does not depend on the size of the country, however, it is influenced by the institutional environment (in particular, digital development tools in the EU) and the size of enterprises. Also, within the research framework, an assessment of the digital security level of enterprises in the context of digitalization has been proposed. In order to characterize enterprises by the level of digital security, a calculation procedure using the coefficient method has been proposed.

It has become imperative that subnational governments in the Nigerian federal system faithfully represent their tax autonomy and statutory receipts through their developmental efforts. The influence of states’ independent revenue initiatives and vertical allocations on capital spending is investigated in this study. The analysis spans from 2000 to 2019nd counted on secondary data from the Central Bank of Nigeria’s Statistical Bulletin. The goal of this work is to explore how much tax income generated by states and allocated from the federation account influences infrastructure development in Nigeria’s 36 states, as well as the Federal Capital Territory (FCT) of Abuja. The point is that economic development can only be achieved if the fiscal decentralization in the country characterized by revenue and expenditure responsibilities is well maximized. Thus, the study uses multiple regression techniques to arrive at the empirical results, which indicate that the states’ tax efforts do not express tangible improvement in infrastructural development. On the other hand, the result also highlights that the statutory apportionment to the states significantly affects states’ capital projects. Summarily, the study recommends conducive business vicinity and commitment of the government to provide public goods and services required by the citizens.

In crisis conditions of economic development, it is the state’s assistance to economic entities that can improve the economic situation both in the regions and in the country as a whole. The taxation system of business entities should simultaneously stimulate business development and further fill the state and local budgets at the expense of tax revenues. Tax incentives are one of the leading elements of tax policy, which in turn pursue social and economic goals. The research aims to analyze the impact of tax incentives on business entities’ functioning and develop options that improve their efficiency and competitiveness. A detailed and comprehensive analysis of the best foreign practices allowed the authors to propose a mechanism for tax incentives in the system of state financial support for business entities. The authors also provided more detailed recommendations regarding individual instruments of state tax incentives and highlighted the most important practical aspects. The proposed recommendations can contribute to the development of business and the growth of innovative activity of economic entities, which will improve the economic situation in the regions and social progress in general through filling the state and local budgets with tax revenues.

In the article authors investigated the conceptual framework for creating an industrial smart and tourism favoured cluster for the sustainable development of the Ukranian region. The best world experience of clustering is investigated in the article, and the benchmark smart-cluster, its characteristics and indicators are defined. Using the Bakanov-Sheremet method of distance from the standard, the authors determined the coefficients of deviation of the most promising Ukrainian clusters from the reference one and outlined the clusters for introducing industrial tourism in their structure. For visual perception, the research methodology is presented in the form of a logical sequence of stages indicating the research methods used. As a result, the authors developed a conceptual framework for creating an industrial smart cluster for sustainable development of the region and the development of industrial tourism proposed and an algorithm for evaluating alternatives to industrial tourism tools based on factors of significance. The results confirmed the hypotheses put forward in the study.

The female labour-force participation rate has been falling in India despite a sharp increase in economic growth and development. The falling share of the female population in the labour force is a matter of concern from a different perspective. It raises the question of the inclusiveness of economic growth. On the other way round, female workforce participation is having significance in regard to its contribution to economic growth. The fertility rate is considered another important component of this relationship. The present study makes an attempt to explore the relationship between female workforce participation, fertility, and economic development using ARDL-based time series analysis. The study observed the existence of long run cointegration among fertility, female – labour force participation and economic development. The result of the study shows fertility rate is negatively associated with economic development and female labour force participation. Further, economic development is inversely dependent on both female labour force participation rate and fertility rate. The findings of the study may contribute to the economic literature and be conducive to formulating a better economic policy in order to achieve economic growth with gender equality.

This article puts emphasis on varieties of Mangoes with Geographical Indication (GI) certification in India and also discusses the characteristics and uniqueness of each certified variety. GI one of the most important laws in Intellectual Property Rights (IPR) that protects a product’s specific geographical origin with an GI Tag. Mango (Mangifera indica) is a popular member of Anacardiaceae family and one of the most critical and cultivated crops in the world, with exotic qualities due to its origin. Indian climate is very favorable for Mango production, and this makes India the largest exporter of mangoes across the globe. In India, a total of 417 products were registered with GI, out of which 129 were in the agriculture product’s category. Twelve Mango varieties have been GI registered, and seven Mango varieties are under the process of GI Certification. GI-certified products have the potential for rural development because of their domestic and global demand.

The purpose of this research was to determine the socio-economic situation and litchi problems in Himachal Pradesh. A random sample of 60 households was collected from three blocks of Kangra district using the random sampling approach. Using the cube root cumulative frequency approach, the sample was divided into two groups: Group I and Group II. The average land holding size in the total category was 0.79 hectares, with 18.98 per cent of that being cultivated. Maize (10.16 percent) and wheat (9.08 percent) were the most common crops in Kharif and Rabi, respectively. Litchi income varied from 28.74 to 64.49 percent among different categories, with 44.79 percent at the overall level, demonstrating that litchi farming is important in the economy of the studied households. The main issues were a labour shortage during peak periods, a higher commission rate, and a lack of a remunerative price. Non-availability of labour was determined to be the most common difficulty in Group II (57.69 %), which is considerably different from all other issues.

The article is devoted to analyzing the current state of the global franchise market and the study of problems, trends, and prospects for its development. The study’s primary purpose is to substantiate the impact of the franchise market on the development of the hospitality sector. The study results show that today the franchise market is developing rapidly, with the most active in the hospitality industry, formed by the hotel and restaurant business. Today the franchise market is most actively developing in fast food. Analysis of the development trend in recent years has shown a significant market decline in 2020 due to the pandemic. It proves that the franchise market is a driver of the development of the hospitality industry, as the growth rate of income of companies that work in franchises exceeds the total income of companies in the hospitality industry. At the same time, the impact occurs not only in the economic aspect but also in the social one. Franchising is a stimulant for employment growth. It also helps to improve the quality of services and stimulates the development of small businesses. The paper also summarizes the main discussion issues of the positive impact of franchising in the hospitality sector. The primary trend in market development is the digitalization of tourism technology.

The intensification of globalization processes, the desire to integrate into the European financial and economic system, and the merger of national markets into one international financial system create preconditions for the emergence and intensification of processes and phenomena negatively affecting the level of development of the country’s financial system and the national financial market, where the mechanism of redistribution of capital between creditors and its suppliers functions on the basis of indicators of supply and demand. Effective organization of the financial market contributes to the financial system’s stability and meeting the economy’s needs in investment resources through the accumulation of temporarily free financial resources. The purpose of the research lies in analyzing the effectiveness of the financial market of Ukraine and identifying the impact of indicators of banking, insurance, and securities markets on its importance. The method of economic analysis, synthesis, comparison, analogies, classification, systematization, generalization and method of modelling the effectiveness of the financial market based on the construction of equations of dynamic programming has been used in the research. As for the results of the study of modeling the performance of the financial market, it has been established that the results of the banking, insurance and stock markets have a decisive influence on the analysed indicator. During 2017‒2020, the number of banks in Ukraine has significantly decreased (by 10,98  %), including the number of banks with foreign capital by 13,16  % and the volume of loans provided to customers (by 7,63  % in  2019 and 13,87  % in  2020 compared to  2018), which proves a decrease in customers’ confidence in the banking system. At the same time, the activity of the market of banking services is assessed as effective. As for the market of insurance services, in the period under review, a decrease in the number of insurance companies by 28,57  % is observed, and there is an instability of its functioning. The results of the activities of securities’ market also show instability, in particular, in 2020 the number of shares decreased by 88,23  % compared to their volume in  2017. It has been substantiated that the modelling changes in the performance indicator of the financial market should be carried out by establishing interdependencies between its structural components, and the dominant influence of managerial actions and decisions made regarding financial resources has been proved.