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Joint Activity without Establishing a Legal Entity: Comparison with Similar Forms of Collaboration

Author

Listed:
  • Nataliya Harapko

    ('Mukachevo agricultural college' separated unit of National University of Life and Environmental Sciences of Ukraine, Mukachevo, Ukraine)

Abstract

The article brings up the issue of identification of joint activity with other collaboration forms, in particular with cooperation, partnership, joint ventures, reorganization (merge, acquisition) since these forms also mean incorporation of entities. Purpose of the study is to find out specific features of joint activity in the context of investigation of its essence and comparison with other similar collaboration forms. The essence of the joint activity is disclosed by analysis of this notion interpretation in regulations. Main features of joint activity without establishing a legal entity are found out and substantiated. Author makes an effort to deepen the contents of the notion 'joint activity'. Interrelation is studied between joint activity and other collaboration forms of entities by comparison of organizational and methodological grounds of their implementation. Comparative analysis of joint activity is made in relation to cooperatives, investment companies. Conclusion is drawn that joint activity represents a separate business form and therefore needs relevant accounting and legal provision.

Suggested Citation

  • Nataliya Harapko, 2015. "Joint Activity without Establishing a Legal Entity: Comparison with Similar Forms of Collaboration," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 145-151, March.
    • Handle: RePEc:iaf:journl:y:2015:i:1:p:145-151
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    File URL: http://www.afj.org.ua/pdf/260-spilna-diyalnist-bez-stvorennya-yuridichnoi-osobi-porivnyannya-z-podibnimi-formami-spivpraci.pdf
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    File URL: http://www.afj.org.ua/en/article/260/
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    More about this item

    Keywords

    joint activity; cooperation; corporate investing; reorganization; partnership;
    All these keywords.

    JEL classification:

    • L24 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Contracting Out; Joint Ventures

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