Impact of urbanization on people’s income and proposing new livelihood strategies for people in urban areas

Financial support for the agrarian sector is the priority of economic policy in many countries of the world, as it plays a key role in achieving the goals of sustainable development, in particular poverty reduction, food security, environmental improvement, including reducing CO2 emissions, reducing water pollution, etc. In the main, the financial support for the agrarian sector of the various countries is multi-channel and combines budget financing and financial market opportunities. At the same time, for many countries, including Ukraine, the issue of the ratio of these sources of financing and their influence on the development of agricultural production remains unresolved. The analysis of budget financing has shown a lack of stability in the implementation of financial support programs for the agrarian sector of Ukraine, which affects the financial sustainability of enterprises and their ability to attract market financing. In the article, using the structural modeling, the necessary amount of financing for the agrarian sector was determined through budget financing, bank lending and agro-insurance. The results of the calculations showed that the actual size of bank lending to agrarian enterprises is significantly lower than the simulated values. At the same time, budget financing creates conditions for ensuring financial sustainability of agrarian enterprises and encourages them to use bank lending, while increasing budget financing reduces the need for agro-insurance operations, which is a negative consequence of its use.

In South Africa, exploiting economic opportunities in the handicraft sector could create livelihood and employment for ordinary citizens living in rural areas. The potential contribution of handicraft small enterprises to sustainable livelihoods and poverty alleviation is yet to be fully exploited. It is also regarded as a sector with great growth potential, but the degree of support provided to the handicraft sector is low. The study aims to evaluate the socioeconomic factors influencing the viability of handicraft small businesses operating in KwaZulu-Natal. Data collection was drawn from a stratified random sample of 196 handicraft practitioners operating in different areas of KwaZulu-Natal Province with a structured questionnaire. Data analysis was performed with the STATA statistical package. The results obtained from the study have shown that 84 enterprises (42.86%) were not viable, whereas 112 of the 196 handicraft enterprises (57.14%) were viable. The percentage of overall correct classification for this procedure was equal to 77.96%. Percentage sensitivity for the fitted logistic regression model was equal to 60.71%. Percentage specificity for the fitted logistic regression model was equal to 82.14%. The p-value obtained from Hosmer-Lemeshow goodness-of-fit test was equal to 0.0884 > 0.05. This indicates that the fitted logistic regression model is fairly well reliable. The findings from the analysis showed that two factors significantly influenced the viability of handicraft enterprises. These two factors were the belief that handicraft business could sustain the handicraft practitioner, and the level of support for handicraft businesses from non-governmental organizations is decreasing.

Acknowledgment
South Africa SarChi Chair, Nation Research Fund and Department of Science and Technology, South African, for providing funding for this research.

This study aims to investigate the relationship between communication, training, educational background and the adoption of accrual accounting. It also examines whether organizational culture moderates the relationship between these factors and the adoption of accrual accounting. The census sampling method was utilized to choose 44 finance division staff for this investigation. Structural equation modeling (SEM) using Smart PLS version 3.0 was employed in this paper for data analysis. In addition, a systematic questionnaire was issued to the heads of financial divisions and administrative staff in Riau city, Indonesia, in order to collect relevant data. The findings of this study revealed that the adoption of accrual accounting is influenced by communication and training, while educational background has insignificant effect. Furthermore, the interaction between training and communication in accrual accounting adoption is moderated by organizational culture. Meanwhile, organizational culture does not moderate the relationship between educational background toward the adoption of accrual accounting. Therefore, this study assists local governments in providing feedback on the implementation of various government accounting policies. Moreover, it offers information on local government coordination and solutions for accrual-based accounting systems adoption, which can be utilized as a reference for the public and local government in creating and fully adopting relevant policies. Finally, it can be used to establish and improve administrative structures in the public sector.