State financial security: Comprehensive analysis of its impact factors

The aim of the research is summing up and improving theoretical and methodical approaches to determination of financial sustainability of agricultural enterprises. World and national experience of financial sustainability determination of entrepreneurial activities subjects were analyzed and summarized as well as system impact factors on formation of financial sustainability on the regional level and the group of agricultural enterprises level were examined. There are considerable formation specifics of the financial sustainability mechanism of agricultural enterprises. It means that main target of mechanism to ensure financial sustainability is to achieve financial security, their work stability and development today and in future. The method offers using complex of indicators that are closely connected with each other and define economic status and financial ability to continue enterprise activities and examine financial sustainability of an enterprise. The implementation of this approach to determine financial sustainability will increase the information background for further analyzation of financial opportunities.

Download Full-text

FINANCIAL FRAUD AND SECURITY

INNOVATIVE ECONOMY ◽

10.37332/2309-1533.2021.3-4.24 ◽

2021 ◽

pp. 170-174

Author(s):

Liubov Honchar ◽

Anzhela Malakhova ◽

Olha Nevkypila

Keyword(s):

System Analysis ◽

Personal Data ◽

Social Engineering ◽

Comprehensive Analysis ◽

Financial Fraud ◽

Financial Security ◽

Negative Consequences ◽

Scientific Publications ◽

Bank Card ◽

Practical Recommendations

Purpose. The aim of the study is to characterize the features of financial fraud in enterprises and in people’s lives, to identify identification criteria and substantiate practical recommendations for ways to minimize it in modern conditions. Methodology of research. The methodological basis of the study was scientific methods of cognition, based on a systematic approach to solving problems. A number of general and special scientific research methods were used to achieve this goal and obtain research results: dialectical; monographic (when processing scientific publications); system analysis (in the study of types of financial fraud and security of the population); method of analogies and comparisons (in the study of international practice for the prevention of financial fraud); comprehensive analysis (in the formation of conclusions and proposals for solving the tasks) and others. Findings. The article reveals the problems of financial fraud in the current conditions of instability of Ukraine’s economy. Based on the analysis of theoretical and methodological approaches, the essence of the category "fraud" is revealed. Peculiarities of manifestation of different types of financial fraud at enterprises are given, such as: embezzlement or theft by an employee; fraud by managers or managers; investment scams; fraud on the part of suppliers; fraud on the part of the customer or client. The main methods of counteracting financial fraud at enterprises are revealed, in particular: unexpected inspection of the enterprise; legendary check; internal investigation of fraud; obtaining information from open sources. A study of the main modern types of financial fraud against individuals, in particular: social engineering; streaming; phishing; theft of a financial phone number; financial pyramids. The statistical indicators of the negative consequences of the activities of financial fraudsters in Ukraine are given. The directions of avoiding the negative consequences of illegal actions are determined, such as: non-dissemination of one’s personal data; non-disclosure of bank card information, passwords from private accounts on the bank’s website; not opening letters in the mail from suspicious addresses; careful inspection of the ATM before its use; cover the keyboard when entering the PIN code of the bank card; do not install suspicious programs; not to believe offers with earnings of super profits, etc. Originality. For the first time, a comprehensive analysis of the manifestation of various types of financial fraud was carried out and practical recommendations were substantiated on the directions of their minimization, taking into account the best foreign experience. Practical value. Proposed recommendations for combating financial fraud based on the results of the study will help to increase the level of financial security of the population of Ukraine. Key words: financial fraud, financial security, social engineering, streaming, phishing, financial pyramids.

Download Full-text

Роль бухгалтерского учета в обеспечении экономической безопасности организации

Известия Дальневосточного федерального университета Экономика и управление ◽

10.24866/2311-2271/2019-3/183-188 ◽

2019 ◽

pp. 183-188

Author(s):

Галина Яричина ◽

Ольга Ситяева ◽

Олеся Антонова ◽

Алена Скуратова

Keyword(s):

Sustainable Development ◽

Negative Impact ◽

Financial Statements ◽

Economic Security ◽

Impact Factors ◽

Court Decisions ◽

Financial Security ◽

The Sustainable Development ◽

The Russian Federation

Состояние экономической безопасности организации является важной качественной характеристикой ее функционирования и развития. На сегодняшний день существует значительное количество научных исследований, посвященных этому вопросу, однако роль бухгалтерского учета в обеспечении экономической безопасности организации освещена недостаточно полно. Целью данного исследования является выявление значения бухгалтерского учета в обеспечении экономической безопасности организации. Предмет исследования – экономическая безопасность организации. В статье рассмотрены методы бухгалтерского учета по обеспечению экономической безопасности, определены функции бухгалтерского учета, через которые осуществляется регулирование деятельности организации, представлена классификация бухгалтерских ошибок и рисков, негативно влияющих на ее экономическую безопасность. В качестве примера влияния бухгалтерского учета на экономическую безопасность рассмотрена деятельность реальных организаций. For the sustainable development of the organization it is neces-sary to ensure its economic security, which largely depends on the correct and reliable accounting. This article has revealed the role of accounting in ensuring the economic security of the or-ganization. The study also analyzed the methods of accounting, its functions, which determine the direction of regulation of the organization. In addition, the article identified factors that reduce the reliability of financial statements, proposed measures to minimize these fac-tors. Apart from eliciting the negative impact factors, the ways of eliminating them have been offered; the structure of judicial en-forcement has also been in focus. The main findings may be sum-marized as follows: payouts on claims under court decisions prevail over such not based on court decisions and motor insurance is of great significance for the eco-nomic and financial security of the Russian Federation.

Download Full-text

Comprehensive Analysis of Retracted Publications in Dentistry: A 23-Year Review

International Journal of Dentistry ◽

10.1155/2020/8881352 ◽

2020 ◽

Vol 2020 ◽

pp. 1-8

Author(s):

Shannon Samuel ◽

Joe Mathew Cherian ◽

Abi M. Thomas

Keyword(s):

Research Funding ◽

Scientific Literature ◽

Scientific Work ◽

Comprehensive Analysis ◽

Impact Factors ◽

Analysis Tool ◽

Data Preparation ◽

The Usa ◽

Retraction Notice ◽

Mean Differences

Background. In the modern tech-savvy era, scientific literature publication remains the optimal way to disperse knowledge, even if it has transformed from print to mostly electronic. With the new and improved publication methods, also come more scrutiny and analytic criticism of the scientific work. It becomes even more important in this context to rectify flawed scientific work responsibly. This present study was undertaken to help clarify the process and causes of retractions occurring in the dental community and analyse its reasons. Methodology. A total of 8092 PubMed indexed articles were scanned from the online libraries, and individually scanning for author details, place of study, subspecialty of research, funding, dates of original publication, and retraction notices issued along with journal specifics such as type and impact factors, country of publishing was compiled and analysed by two authors. The dataset was then collaboratively analysed using Panda’s Library in Python software as an analysis tool for data preparation and for frequency analysis. The estimates were presented as mean differences (MD) and 95% confidence intervals (95% CI). Results. The present study had a compiled dataset of 198 articles after screening and revealed that maximum retractions of dentistry-related research originated from India (25.3%) and, on average, took 2.6 years to be issued a retraction notice. We also deciphered that the USA retracted maximum dental articles (34.8%), and plagiarism was cited as the most common (38.02%) reason for doing so. The present study also brought to light that there was a trend for lower impact factor-dental journals in retracting maximum articles, most of which were nonfunded (62.16%). The results signify that 63.78% of all retracted papers continued to be cited postretractions. Conclusions. The retractions happening in the field of dental literature are currently too time-consuming and often unclear to the readers. The authors would like to conclude that the retracted papers were mostly from India and Spain mostly related to endodontics or prosthodontic research. All of this warrants the need for better scrutiny and reforms in the area.

Download Full-text

VISUAL RESEARCH IN ADVERTISING COMMUNICATION

Век информации (сетевое издание) ◽

10.33941/age-info.com51(14)7 ◽

2021 ◽

pp. 91-100

Author(s):

Larisa G. Fezchenko ◽

Keyword(s):

Research Methodology ◽

Semantic Analysis ◽

Comprehensive Analysis ◽

Impact Factors ◽

Basic Information ◽

Strict Adherence ◽

Advertising Campaign ◽

Visual Research ◽

Technological Impact ◽

Advertising Communication

This paper presents a comprehensive methodology for studying advertising communication, based on the experience of visual research. It enables to identify the content of an advertising text, technological impact factors and intertextual contacts. The author demonstrates ways of obtaining representative data from a client brief and a creative concept by analyzing the final communicative product – the advertising text; shows how to provide evidence at the level of structural-semantic analysis of the text; explains why it is important to identify the influence on the advertising text of relevant infrastructural factors; and points out what theoretical and practical observations are best suited to summarize the results of a comprehensive analysis. The paper analyzes the format of the creative brief proposed by the Association of Communication Agencies of Russia, describes the author’s model of the creative concept, updates the author’s category in relation to advertising communication and shows the levels of intertextual links in advertising. The creative brief recommended by ACAR consists of four modules: basic information, presentation of the object to be promoted, the portrait of the target audience and the client’s ideas of an advertising campaign. The creative concept consists of universal components (insight, the nature of the advertising impact, the strategy used, the key image, and the advertising message) and the characteristics determined by the communicative features of a specific advertising text. Knowledge of the research methodology for advertising text and advertising communication, strict adherence to this methodology provide the necessary representativeness of obtained data.

Download Full-text

Роль автотранспортного страхования в системе обеспечения финансово-экономической безопасности Российской Федерации

Известия Дальневосточного федерального университета Экономика и управление ◽

10.24866/2311-2271/2019-3/178-182 ◽

2019 ◽

pp. 178-182

Author(s):

Елена Смирнова ◽

Илона Булавчик

Keyword(s):

Russian Federation ◽

Negative Impact ◽

Liability Insurance ◽

Insurance Market ◽

Impact Factors ◽

Court Decisions ◽

Financial Security ◽

Green Card ◽

Motor Insurance ◽

The Russian Federation

Работа посвящена исследованию роли автотранспортного страхования в системе финансово-экономической без- опасности Российской Федерации, а также изучению факторов, влияющих на неё. Проведен анализ основных показателей страхового рынка, предоставлены данные о судебных выплатах автоюристам. При исследовании страхового рынка и рынка автотранспортного страхования были применены методы наблюдения и сбора фактов, при изучении динамики показателей рынка страхования в целом и показателей рынков ОСАГО и КАСКО в частности − метод анализа. Исследование изменения показателей страховых премий и страховых выплат проводилось методом сравнения. The purpose of the research lies in studying the role of the motor insurance in the economic and financial security of the Russian Federation. Hence, the purpose requires exploring the notions of ‘economic and financial security’ and ‘motor insurance’, moni- toring the indices of the motor insurance market as compared to other insurance market indices on average, considering factors and issues with a negative impact on the market of motor insur- ance and analyzing the ratio of payouts on claims under court decisions to such not based on court decisions. The study speci- fies different kinds of motor insurance, i.e. compulsory vehicle owners’ liability insurance, voluntary vehicle owners’ liability insurance, comprehensive cover and international insurance (Green Card). The dynamics of the insurance premiums and settlement payments have been studied over the period from 2014 to 2018, showing a tendency towards shrinking in motor insurance share of the total premiums and payments. Apart from eliciting the negative impact factors, the ways of eliminating them have been offered; the structure of judicial enforcement has also been in focus. The main findings may be summarized as fol- lows: payouts on claims under court decisions prevail over such not based on court decisions and motor insurance is of great significance for the economic and financial security of the Russian Federation.

Download Full-text

Civil Liability and Financial Security for Offshore Oil and Gas Activities

10.1017/cbo9781316711583 ◽

2016 ◽

Cited By ~ 1

Keyword(s):

Oil And Gas ◽

Civil Liability ◽

Financial Security ◽

Offshore Oil And Gas ◽

Offshore Oil

Download Full-text

The Impact of Anglicizing Former German-Language Psychology Journals on Authorship and Citation Frequencies

European Psychologist ◽

10.1027/1016-9040/a000074 ◽

2012 ◽

Vol 17 (3) ◽

pp. 190-198 ◽

Cited By ~ 2

Author(s):

Günter Krampen ◽

Thomas Huckert ◽

Gabriel Schui

Keyword(s):

Side Effects ◽

English Language ◽

General Trend ◽

Native Language ◽

Impact Factors ◽

German Language ◽

Journal Articles ◽

Number Of Citations ◽

The Impact ◽

Number Of Authors

Exemplary for other than English-language psychology journals, the impact of recent Anglicization of five former German-language psychology journals on (1) authorship (nationality, i.e., native language, and number of authors, i.e., single or multiple authorships), (2) formal characteristics of the journal (number of articles per volume and length of articles), and (3) number of citations of the articles in other journal articles, the language of the citing publications, and the impact factors (IF) is analyzed. Scientometric data on these variables are gathered for all articles published in the four years before anglicizing and in the four years after anglicizing the same journal. Results reveal rather quick changes: Citations per year since original articles’ publication increase significantly, and the IF of the journals go up markedly. Frequencies of citing in German-language journals decrease, citing in English-language journals increase significantly after the Anglicization of former German-language psychology journals, and there is a general trend of increasing citations in other languages as well. Side effects of anglicizing former German-language psychology journals include the publication of shorter papers, their availability to a more international authorship, and a slight, but significant increase in multiple authorships.

Download Full-text