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Continuous and sustainable development of economic systems and the law of cyclic development

Babicheva N.E. Voronezh State University, Voronezh, Russian Federation ( sigaeva@mail.ru )

Lyubushin N.P. Voronezh State University, Voronezh, Russian Federation ( lubushinnp@mail.ru )

Lylov A.I. Voronezh State University, Voronezh, Russian Federation ( lylov-vsu@rambler.ru )

Gurtovaya I.N. Federal Tax Service Training Institute, Nizhny Novgorod, Russian Federation ( cpp604@sinn.ru )

Journal: Finance and Credit, #1, 2017

Subject The article investigates the concepts of going concern and sustainable development of economic systems and the impact of the law of cyclic development on the specified concepts.
Objectives The purpose of the study is to compare domestic and foreign approaches to the interpretation of the going concern concept, quantify the sustainable development and justify the need for considering the law of cyclic development in the continuity of operations and sustainable development of economic systems.
Methods The study employs general scientific principles and methods of research, like grouping and comparison, abstraction, generalization, analogy, and modeling.
Results The content of the going concern concept stated in the standards of business continuity management differs from that in accounting and auditing regulations. The developed technique for financial stability evaluation rests on unified methodological basis and on the interrelation of the type of economic development and financial stability, risk associated with the use of resources and life cycle phases of the organization at the production stage. Economic systems develop according to the life cycle model, where changes in the parameters of sustainable development depend on the life cycle phase.
Conclusions The concepts of going concern, sustainable development, and the law of cyclic development come into conflict, requiring new approaches to forecasting the development of economic systems.


Economic analysis of business entities' sustainable development under cyclicality

Lyubushin N.P. Voronezh State University, Voronezh, Russian Federation ( lubushinnp@mail.ru )

Babicheva N.E. Voronezh State University, Voronezh, Russian Federation ( sigaeva@mail.ru )

Lylov A.I. Voronezh State University, Voronezh, Russian Federation ( lylov-vsu@rambler.ru )

Journal: Economic Analysis: Theory and Practice, #1, 2018

Importance The development of economic systems influenced by the law of cyclical development cannot be supported by permanent growth rate of target indicators thus ensuring a transition to a new level of development and business continuity. The article explores this contradiction.
Objectives The purpose is to clarify conditions, which will facilitate the modeling of processes under investigation with regard to resource conservation and the law of cyclic development. This will enable to develop models considering the impact of the law of cyclic development on going concern, resource conservation and sustainable development of economic systems.
Methods The study draws on analysis and synthesis, grouping and comparison, abstraction, generalization, analogy, and modeling.
Results The study shows that a succession of stages and phases of life cycle in the synchronized interaction of production capital, financial capital and institutional environment provides for implementation of the law of cyclic development, the concept of sustainable development and going concern. We developed models, which consider the impact of the law of cyclic development on business continuity, resource conservation and sustainable development of economic systems.
Conclusions Economic systems cannot develop under constant economic growth. According to the law of cyclic development, the sustainable development of economic systems can be achieved at each stage of life cycle only on condition of synchronization of interaction between industrial capital, financial capital and institutional environment.


The genesis of the law of cyclic development

Lyubushin N.P. Voronezh State University, Voronezh, Russian Federation ( lubushinnp@mail.ru )

Babicheva N.E. Voronezh State University, Voronezh, Russian Federation ( sigaeva@mail.ru )

Lylov A.I. Voronezh State University, Voronezh, Russian Federation ( lylov-vsu@rambler.ru )

Gurtovaya I.N. Federal Tax Service Training Institute, Nizhny Novgorod, Russian Federation ( cpp604@sinn.ru )

Journal: Finance and Credit, #48, 2016

Subject The article studies the law of cyclic development as a component of sustainable development and going concern.
Objectives The aim is to study the evolution of the theory of cycles, develop new theoretical approaches to assessment of the impact of the law of economic systems' continuity and sustainable development.
Methods We employ scientific principles and research methods, i.e. historical approach, analysis and synthesis, induction and deduction, grouping, comparison, abstraction, generalization, analogy, and modeling.
Results We assessed the efficiency of technological modes. The paper proves that none of macroeconomic schools can explain the most important factors of theories of economic growth and economic cycles within the framework of their theory. Cyclical development modeling can be performed, using the approaches developed within a resource-based economic analysis. At the present stage of financial and banking services development, such economic systems cannot be sustainable. The analysis of micro-economic indicators of Russian economy shows that the economy has a debt nature and has been in crisis since 2006.
Conclusions and Relevance Cyclic development is an important element of economic growth. New approaches are required to forecast the development of economic systems. The forecasting is implemented through creation of interrelated models that take into account the impact of the law of cyclic development on going concern, resource conservation and sustainable development of economic systems of different hierarchical levels.


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