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Studies concerning Soviet taxation demonstrate a diversity of opinions on the nature of turnover taxes. Four major views on the subject have emerged: (1) turnover taxes are simply a sales (excise) tax on articles' of consumption sold to the Soviet consumer; (2) not all turnover taxes are a sales tax, some of them are a substitute for rent on production of certain industrial materials; (3) in addition to being a sales (excise) tax on consumer goods and rent on some industrial materials, there exists a third type of turnover tax which is levied on agricultural production of the peasantry; (4) turnover taxes are a portion of the surplus product produced in industry and agriculture.

The emergence of internet-enabled technology has led to the software service model in which the software firm, instead of the consumer, maintains software ownership. This model can curtail software piracy more effectively than the traditional on-premises software model. However, software firms are not abandoning traditional on-premises software but embracing both models simultaneously. In this study, the authors consider a firm’s software bundling decision in combination with its piracy deterrence strategy. The paper aims to discuss these issues.

The authors build three stylized models to analytically compare the bundling strategies under three scenarios: no piracy, piracy is present and piracy is present while the firm applies digital rights management (DRM).

The authors find pure bundling (PB) to be the optimal strategy due to the combination of competition and cannibalization effects in mixed bundling (MB). Simultaneously, consumers may enjoy greater surplus in PB than in MB, making PB the preferred strategy for both the firm and consumers. Interestingly, the win-win outcome coexists with some degree of piracy in the market.

The results provide important insights for firms and policy-makers and contribute to the literature on piracy and product bundling. First, the authors show piracy could be another driver for product bundling, which has never been discussed in prior literature. Second, the authors suggest an alternative perspective; that PB may be a desirable outcome for both firms and consumers when considering piracy and DRM. More surprisingly, this desirable outcome occurs with some level of piracy in the market. The presence of piracy leads to competition and cannibalization effects in MB, which eventually results in the win-win outcome in the software market for both the firm and the consumers.

The reduction of food waste is still a pending issue that governments have still not resolved. In response to this problem mobile platforms are emerging that follow food ecology and the responsible consumption of food, and self-management of their access to allow the communication between people and their use of food. In this paper, the authors will analyze the main digital platforms that deal with solving this problem, especially those that fulfill a social commitment through the distribution and reduction of waste.

To provide solutions, the authors will address the importance of new technologies in the fight against waste, using digital platforms to manage food and to eliminate the loss in surplus products. To do this, the authors will first analyze from a theoretical point of view the concepts of “loss”, “waste” and “surplus product”, incorporating data of their impact between Spain and Italy. Next, the authors will analyze the influence of new technologies in the detection and distribution of products destined to become food waste. To carry out this qualitative research, the authors will apply the research strategy of theory building from multiple case studies (particularly 16 different digital platforms against food waste were analyzed), which is a methodological approach that uses cases as the basis to develop theory inductively.

The authors must make the public aware of the importance of being responsible consumers. To this end, the authors must disclose the problems associated with food waste and surplus product, presenting alternatives and new consumption habits. For this, it is necessary to collaborate and build synergies with organizations of different origins (consumers, producers and activists) involved in sustainable agrifood models. In this sense, digital platforms are essential tools to fight against food waste, preventing certain products from being considered unfit for human consumption. In this study, the authors suggest that, based on the review of the literature and the analysis of apps and blogs, the authors look for solutions to surplus and food waste both from the environment of the entrepreneur and the consumer and all using the new technologies.

The research has raised different limitations. On the one hand, it is a subject that has not been analyzed from a doctrinal point of view, so it is not easy to find bibliographic references. On the other hand, digital platforms that act on food waste are not cataloged. This has made it difficult to search for elements of analysis to obtain results in the work. Finally, the sample can vary in a short period of time since the digital platforms are in a boom, which means that they constantly change.

This work allows a theoretical approach to the concepts of “loss”, “wastage” and “surplus product”, incorporating data on its impact in Spain and Italy, comparing it with the rest of Europe while providing figures and data on their impact. On the other hand, it allows us to know how new technologies can help the detection and distribution of products destined to become food waste. Finally, there are examples of platforms that are offering service in different areas, incorporating a novel classification that allows us to know the differences depending on their origin and destination.

The originality of the work can be summarized in the following points: There are no doctrinal works that analyze in a combined way the food waste with the new technologies; The relationship with the 2030 Agenda in which responsible consumption is one of the achievements pursued by the United Nations, and the authors position the study’s research as an evidence of platforms that are currently working in the interest of reducing food waste. Furthermore, the authors provide an early classification of platforms based on their usability and objectives of reducing, reusing and recycling food.

In theorizing the dynamics of social processes, dialectical thinking informs Marx's historical materialist inquiries and both – dialectics and historical materialist principles – inform his political–economic analysis. In conceptualizing empirical observations during this work, Marx (1973b, p. 101) assumes that the “concrete is concrete because it is the concentration of many determinations, hence unity of the diverse” and that “With the varying degree of development of productive power, social conditions and the laws governing them vary too” (Marx, 1992, p. 28). This methodological tack strives for the flexibility needed for analyzing patterns in long-term social development (the structure of history) as well as the logic of specific systems in their totality and flux (the history of structures).

The purpose of this paper is to enhance the understanding of motives behind corporate giving and at finding out whether and when operational efficiency plays a major role in the case of surplus food donations by food supply chain companies.

A multiple case study methodology has been applied considering a sample of 16 food sector companies operating in Italy. Three cases have been analyzed in-depth to highlight the contextual factors that make cost savings possible and donations sizeable and regular.

The results show that the willingness of companies to reduce operational costs plays a relevant role in managerial decisions concerning the recovery and donation of unsold food, although to different degrees across the supply chain stages.

The paper shows that not only strategic and moral motives, but also economic efficiency concern plays an important role in the managerial decision-making process pertaining to surplus food donations.

This chapter offers the first full translation from Russian to English of the Balance of the National Economy of the USSR, 1924–26’s first chapter. Involving 12 authors and composed of 21 chapters, the Balance is a collective work published in June 1926 in Moscow by the Soviet Central Statistical Administration under the scientific supervision of its former director, Pavel Illich Popov (1872–1950). In this first chapter, titled ‘Studying the Balance of the National Economy: An Introduction’, Popov set the theoretical foundations of what might be considered as the first modern national accounting system and paved the way to multisector macroeconometric modelling.

Allyn Young′s lectures, as recorded by the young Nicholas Kaldor, survey the historical roots of the subject from Aristotle through to the modern neo‐classical writers. The focus throughout is on the conditions making for economic progress, with stress on the institutional developments that extend and are extended by the size of the market. Organisational changes that promote the division of labour and specialisation within and between firms and industries, and which promote competition and mobility, are seen as the vital factors in growth. In the absence of new markets, inventions as such play only a minor role. The economic system is an inter‐related whole, or a living “organon”. It is from this perspective that micro‐economic relations are analysed, and this helps expose certain fallacies of composition associated with the marginal productivity theory of production and distribution. Factors are paid not because they are productive but because they are scarce. Likewise he shows why Marshallian supply and demand schedules, based on the “one thing at a time” approach, cannot adequately describe the dynamic growth properties of the system. Supply and demand cannot be simply integrated to arrive at a picture of the whole economy. These notes are complemented by eleven articles in the Encyclopaedia Britannica which were published shortly after Young′s sudden death in 1929.

In The Accumulation of Capital (2015a), Rosa Luxemburg emphasises the importance of demand realisation in Marx's economics. First, by studying the history of political economy a refutation is provided of the suggested harmony between production and consumption (what came to be called Say's Law) first proposed by Say and J. Mill. Second, in her analysis of Marx's reproduction schemes, Luxemburg identifies the key role of demand constraints, set in the circulation of money. Central to this analysis is how the specific peculiarities of capitalism, such as constraints on the demand for commodities by wage labour, serve to intensify problems associated with Say's Law. The main purpose of this chapter is to consider how a refutation of Say's Law can be established in Luxemburg's treatment of the reproduction schemes that featured in Polish discussions of economic reproduction.

This analysis builds on the examination of Say's Law provided by Trigg (2020) under the confines of simple commodity circulation. Luxemburg's simple reproduction scheme provides a useful starting point for extending this refutation to the arena of capitalism. Core to this approach is how commodity money undergoes wear and tear as money circulates: a phenomenon that is considered by Luxemburg introducing a new department of production for the money commodity. By developing this system, and drawing on Marx's writings in Theories of Surplus Value, part 2 (Marx, 1968), the analysis will provide a systematic exploration of Marx's inevitability theory of crises under capitalism, as an extension of the more established possibility theory of crises under simple circulation.

We propose a method for analyzing mergers that uses product characteristics to identify products that compete with each other. Products that compete with one another are termed competitive-neighbors. This method does not require aggregation or complicated econometric modeling and is based on sound economic theory. The treatment emphasizes the difference between characteristics that are differentiated by their level of quality (vertical differentiation) and characteristics for which tastes differ across consumers (horizontal differentiation).