Accounting and analysis

2019 ◽  
Author(s):  
Марина Акатьева ◽  
Marina Akateva ◽  
Владимир Бирюков ◽  
Vladimir Biryukov
Keyword(s):  
Graduate Students ◽  
Economic Analysis ◽  
Financial Services ◽  
Entire Range ◽  
Financial Statements ◽  
Self Control ◽  
Practical Skills ◽  
Test Form ◽  
The Third

The textbook covers the entire range of accounting and analysis, taking into account the existing regulations. The publication is structured in such a way that the student could not only understand the essence of accounting and economic analysis, but also develop practical skills of accounting and economic analysis of organizations. The third edition of the textbook reflects the latest changes in the regulatory and legislative nature, including the latest innovations in the order of submission of annual financial statements by economic entities. Special attention is paid to the methodology of integrated economic analysis of the organization. The presentation of the material is illustrated by structural and logical schemes, generalizing analytical tables and many practical examples. To consolidate the knowledge at the end of each Chapter are questions for self-control and tasks in the test form. The textbook is aimed at bachelors studying in the direction of training 38.03.01 "Economics" of all profiles, graduate students, teachers of economic universities, specialists of economic and financial services organizations, auditors.

Theory of economic analysis

2022 ◽  
Author(s):  
Vladimir Biryukov ◽  
Pavel Sharonin
Keyword(s):  
Economic Analysis ◽  
Financial Services ◽  
Thinking Skills ◽  
Self Control ◽  
Information Support ◽  
Federal State ◽  
Test Form ◽  
Analytical Thinking ◽  
Analytical Research ◽  
State Educational

The textbook reveals the theoretical and organizational foundations, information support of economic analysis. It contains a description of the techniques, methods and methods of analytical research used both in the practical activities of economic entities and in scientific research; a description of the types of economic analysis; a methodology for determining the value of intra-production reserves. It is structured in such a way that the student can understand not only the essence of economic analysis, but also develop practical skills for conducting economic analysis of organizations' activities. The material is illustrated with structural and logical schemes, generalizing analytical tables and many practical examples. To consolidate knowledge, at the end of each chapter there are questions for self-control and tasks in a test form. The fifth edition of the textbook is supplemented with practical tasks on all topics of the course, which allows students to develop and consolidate analytical thinking skills. Meets the requirements of the federal state educational standards of higher education of the latest generation. For bachelors studying in the field of training 38.03.01 "Economics" of all profiles, graduate students, teachers of economic universities, specialists of economic and financial services of organizations, auditors.

Documentation of business operations and accounting of the organization's property

2020 ◽  
Author(s):  
Marina Akat'eva
Keyword(s):  
Professional Education ◽  
Financial Services ◽  
Entire Range ◽  
Self Control ◽  
Educational Institutions ◽  
Federal State ◽  
Practical Skills ◽  
Educational Standards ◽  
Business Operations ◽  
State Educational

The textbook covers the entire range of issues of documenting business operations and accounting for the organization's property, taking into account current regulations and legislation. The textbook allows you not only to understand the essence of documenting business operations and accounting for the organization's property, but also to develop practical skills on these issues. The presentation of the material is illustrated by structural and logical diagrams, generalizing analytical tables, and many practical examples. In order to consolidate knowledge, self-control questions and test tasks are provided at the end of each Chapter. Meets the requirements of the Federal state educational standards of secondary professional education of the latest generation. The textbook is aimed at students in the specialty 38.02.01 "Economics and accounting (by industry)", as well as teachers of economic educational institutions of secondary vocational education, specialists of economic and financial services organizations, auditors.

Theory of economic analysis

2019 ◽  
Author(s):  
Владимир Бирюков ◽  
Vladimir Biryukov ◽  
Павел Шаронин ◽  
Pavel Sharonin
Keyword(s):  
Economic Analysis ◽  
Financial Services ◽  
Self Control ◽  
Information Support ◽  
Federal State ◽  
Fourth Edition ◽  
Test Form ◽  
Analysis Methodology ◽  
Analytical Research ◽  
State Educational

The textbook reveals the theoretical and organizational foundations, information support of economic analysis. It contains a description of techniques, methods and methods of analytical research used both in the practical activities of economic entities and in scientific research; characteristics of types of economic analysis; methodology for determining the value of intra-production reserves. In the fourth edition of the textbook disclosed issues related to the documentation of the results of economic analysis. Various types of analytical reporting, their structure and features of compilation are considered. It is structured in such a way that the student could understand not only the essence of economic analysis, but also develop practical skills of economic analysis of organizations. The material is illustrated by structural and logical schemes, generalizing analytical tables and many practical examples. To consolidate the knowledge at the end of each Chapter are questions for self-control and tasks in the test form. Meets the requirements of the Federal state educational standards of higher education of the last generation. For bachelors studying in the direction of training 38.03.01 "Economics" of all profiles, graduate students, teachers of economic universities, specialists of economic and financial services organizations, auditors.

Theory and practice of analysis of financial statements of organizations

2021 ◽  
Author(s):  
Natal'ya Parushina ◽  
Oksana Gubina ◽  
Vitaliy Gubin ◽  
Inna Butenko ◽  
Natal'ya Suchkova ◽  
...  
Keyword(s):  
Higher Education ◽  
Graduate Students ◽  
Financial Services ◽  
Financial Statements ◽  
Theory And Practice ◽  
Financial Accounting ◽  
Federal State ◽  
Educational Standards ◽  
Universities And Colleges ◽  
Regulatory Documents

The textbook discusses the theoretical and practical aspects of the analysis of financial statements of organizations in various fields of activity. The theory and practice of the analysis of reporting forms are based on the use of modern regulatory documents in the field of accounting and tax accounting, auditing, statistics. The textbook reflects the features of the analysis of financial, accounting, tax, statistical reporting of organizations based on the use of a system of analytical indicators and the interconnection of reporting forms. Examples of execution of analytical documents of the economist-analyst are given, which allow to visualize the process of conducting and summarizing the results of the analysis of reporting indicators in organizations of various types of activity. Meets the requirements of the federal state educational standards of higher education of the latest generation and includes a course of lectures, discussion questions, tests, practical situations and tasks. For undergraduate and graduate students, graduate students, teachers of economic universities and colleges, auditors, accountants, economists, employees of tax, statistical and financial services.

The analysis of activity of economic entities

2020 ◽  
Author(s):  
Elena Gerasimova
Keyword(s):  
Higher Education ◽  
Graduate Students ◽  
Economic Analysis ◽  
Systematic Approach ◽  
Self Control ◽  
Federal State ◽  
Educational Standards ◽  
Economic Activities ◽  
State Educational

The textbook comprehensively covers the main aspects of the analysis financially-economic activities of the organization, the article reveals theoretical and methodological foundations of the analysis of activity of economic subjects. Consists of three interrelated sections that reveal the complex and systematic approach to the economic analysis. The practical part of the tutorial includes exercises, questions and tasks for self-control. Meets the requirements of Federal state educational standards of higher education of the last generation. For students enrolled in directions of preparation of bachelors 38.03.01 "Economics" and 38.03.02 "Management". Can be used by specialists in the field of analysis of activity of the organizations, students and graduate students of economic direction of training. Also will be useful to all interested in the problems of analysis of activity of economic subjects.

Modernization of Antimonopoly Policy in Russia (Economic Analysis of Proposed Changes in the Competition Law)

2005 ◽  
pp. 100-116
Author(s):  
S. Avdasheva ◽  
A. Shastitko
Keyword(s):  
Economic Analysis ◽  
Financial Markets ◽  
Financial Services ◽  
Competition Law ◽  
Commodity Markets ◽  
State Aid ◽  
Executive Power ◽  
Rule Of Reason ◽  
Per Se

The article is devoted to the analysis of the draft law "On Protection of Competition", which must substitute the laws "On Competition and Limitation of Monopolistic Activity on Commodity Markets" and "On Protection of Competition on the Financial Services Market". The innovations enhancing the quality of Russian competition law and new norms providing at least ambiguous effects on antimonopoly regulation are considered. The first group of positive measures includes unification of competition norms for commodity and financial markets, changes of criteria and the scale of control of economic concentrations, specification of conditions, where norms are applied "per se" and according to the "rule of reason", introduction of rules that can prevent the restriction of competition by the executive power. The interpretation of the "collective dominance" concept and certain rules devoted to antimonopoly control of state aid are in the second group of questionable steps.

ATM Withdrawal Restriction and Customer Retention: A Case with Students and Pensioners

2015 ◽  
Vol 3 (1) ◽  
Author(s):  
Rajat Deb ◽  
Anirima Datta
Keyword(s):  
Factor Analysis ◽  
Graduate Students ◽  
Financial Planning ◽  
Financial Services ◽  
Statistical Tests ◽  
Descriptive Statistics ◽  
Primary Data ◽  
Sampling Techniques ◽  
Unlimited Access ◽  
Major Factors

Objectives: The present study seeks to examine the perception of the graduate students and pensioners of some selected localities of Kolkata about the importance of ATMs as a branch surrogate, impact of the ceiling on withdrawals from ATMs, and the strategies to win over the capping for the customers as well as for the banks to retain them. Participants and Data collection: It obtained primary data from 200 respondents consisting of 140 graduate students and 60 pensioners using different non-probability sampling techniques through schedule and personal interviews. Research Methods: Different statistical tests like factor analysis, Mann Whitney U test, students t-test, regression analysis, and descriptive statistics were performed to assess support for the hypotheses. The reliability of the questions and sample adequacy test was also carried out. Through factor analysis, five major factors viz. perceptions about ATM- an avatar for banks, customers satisfaction in ATM services, customers repercussion on capping, financial planning for withdrawals, and strategies for customers to avoid charges and for banks to retain them were extracted. Results: The results of the study suggest that youth prefer to use ATMs which has become indispensable and provide diversified financial services that leads to customers satisfaction, but withdrawing now requires some planning as customers need to visit branches to avoid fees. To retain the customers the banks should encourage the use of more electronic cards and net banking, should not charge for withdrawing own funds, allow them to access even the non-home branch ATMs close to the their locality, should reduce the minimum average floor balance to enjoy free unlimited access of home bank ATMs and keep currency of higher denomination to reduce the number of transactions.

Law and Economics

2020 ◽  
pp. 84-102
Author(s):  
Daniel B. Kelly
Keyword(s):  
Economic Analysis ◽  
First Generation ◽  
Law And Economics ◽  
Private Law ◽  
Foreseeable Future ◽  
Business Associations ◽  
The Third ◽  
Starting Point ◽  
The Law ◽  
The Impact

This chapter analyzes how law and economics influences private law and how (new) private law is influencing law and economics. It focuses on three generation or “waves” within law and economics and how they approach private law. In the first generation, many scholars took the law as a starting point and attempted to use economic insights to explain, justify, or reform legal doctrines, institutions, and structures. In the second generation, the “law” at times became secondary, with more focus on theory and less focus on doctrines, institutions, and structures. But this generation also relied increasingly on empirical analysis. In the third generation, which includes scholars in the New Private Law (NPL), there has been a resurgence of interest in the law and legal institutions. To be sure, NPL scholars analyze the law using various approaches, with some more and some less predisposed to economic analysis. However, economic analysis will continue to be a major force on private law, including the New Private Law, for the foreseeable future. The chapter considers three foundational private law areas: property, contracts, and torts. For each area, it discusses the major ideas that economic analysis has contributed to private law, and surveys contributions of the NPL. The chapter also looks at the impact of law and economics on advanced private law areas, such as business associations, trusts and estates, and intellectual property.

Receptivity to Racial and Ethnic Diversity

1999 ◽  
Vol 84 (1) ◽  
pp. 35-41 ◽  
Author(s):  
Ann C. Baker
Keyword(s):  
Graduate Students ◽  
Ethnic Diversity ◽  
Training Programs ◽  
Education And Training ◽  
Self Control ◽  
Behavioral Patterns ◽  
And Training

This paper describes a study of receptivity to diversity suggesting that in three groups ( ns = 9, 10, and 6) the graduate students who showed more receptive behavioral patterns tended to take more initiative and to be more engaged in networking relationships and also may show more empathetic behavior and more self-control. Opportunities for education and training programs are suggested if data from larger samples are consistent.

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