scholarly journals Risk management in the group of companies n the distribution of funds

2021 ◽  
Vol 14 (2) ◽  
pp. 223-230
Author(s):  
L. N. Gerasimova
Keyword(s):  
Risk Management ◽  
Classification Criteria ◽  
Investment Projects ◽  
Holding Company ◽  
Key Concepts ◽  
Net Assets ◽  
The Impact ◽  
The Relationship ◽  
Authorized Capital

The article discusses the mechanisms of distribution of funds within a group of companies and analyzes the risks that arise in various situations. It is shown that the risks depend on the type of interdependence of companies, the impact on subsidiaries, etc., the classification of holdings with the characteristics of key concepts is given. The classification criteria are considered: the type of interdependence of companies, the influence of the parent company, the nature of the relationship. Examples of the structure of a group of companies are presented. The processes of financing the operating activities of the holding company, in which the management company distributes the group’s funds to its subsidiaries in order to make the business profitable, are analyzed. The processes of financing investment projects of subsidiaries involving the provision of specific projects with resources are analyzed and the current options for reallocating funds in the group are shown, taking into account the risks. The methods of using business contracts, intra-group loans in the redistribution of money within the group are considered. The variants of their optimal use in various situations are shown. There are three main types of risks that you need to pay attention to first of all: a decrease in net assets, cash gaps and taxes. Taking into account these areas, the methods of reducing the risks of intra-group financing are described and recommendations are given on what to do in these situations. The formula for calculating net assets is presented, the calculation of which is carried out in order to compare the value of net assets with the value of the authorized capital. Methods of reducing the risk of cash gaps are considered. Tax risks are analyzed and measures to reduce them are proposed.

DONG SON BRONZE DRUM - THE WORK OF THE LAC VIET PEOPLE

2018 ◽  
Author(s):  
Nguyen Van Hao
Keyword(s):  
Classification Criteria ◽  
Way Of Life ◽  
Tribal Identity ◽  
The Relationship

Bronze drums are widely distributed, broader than the range of a nation. Therefore, the identification of each kind of drum is a basic subject, should be concerned. In determining the tribal identity of the drum, the classification of drum is the key stage, the relationship between the objective of the classification and classification criteria is the relation as shape and shadow, if there is no right criteria then the result of division will be difficult to reach the desired goal. Likewise, the criterion of the pattern on the bronze drum brought to the affirmation is the Dong Son bronze drum of the Lac Viet people. And the parallel is the affirmation of the culture, way of life, residence of the nation created the drum.

scholarly journals Formation of an Export-Oriented Agricultural Economy and Regional Open Innovations

2021 ◽  
Vol 7 (1) ◽  
pp. 32
Author(s):  
Victor L. Shabanov ◽  
Marianna Ya Vasilchenko ◽  
Elena A. Derunova ◽  
Andrey P. Potapov
Keyword(s):  
Agricultural Economy ◽  
Institutional Management ◽  
Agricultural Exports ◽  
Modeling Methodology ◽  
Fixed Assets ◽  
Analysis Application ◽  
The Impact ◽  
The Relationship

The aim of the work is to find relevant indicators for assessing the relationship between investments in fixed assets in agriculture, gross output of the industry, and agricultural exports using tools for modeling the impact of innovation and investment development on increasing production and export potential in the context of the formation of an export-oriented agricultural economy. The modeling methodology and the proposed estimating and forecasting tools for diagnosing and monitoring the state of sectoral and regional innovative agricultural systems are used to analyze the relationship between investments in fixed assets in agriculture, gross output of the industry, and agricultural exports based on the construction of the classification of Russian regions by factors that aggregate these features to diagnose incongruence problems and to improve institutional management in regional innovative export-oriented agrosystems. Based on the results of the factor analysis application, an underestimated role of indicators of investment in agriculture, the intensity and efficiency of agricultural production, were established. Based on the results of the cluster analysis, the established five groups of regions were identified, with significant differences in the level of investment in agriculture, the volume of production of the main types of agricultural products, and the export and exported food. The research results are of practical value for use in improving institutional management when planning reforms and transformations of regional innovative agrosystems.

scholarly journals Climate Adaptation Plans in the Context of Coastal Settlements: The Case of Portugal

2020 ◽  
Vol 12 (20) ◽  
pp. 8559
Author(s):  
Francesca Dal Cin ◽  
Martin Fleischmann ◽  
Ombretta Romice ◽  
João Pedro Costa
Keyword(s):  
Urban Areas ◽  
Essential Role ◽  
Climate Adaptation ◽  
Coastal Planning ◽  
Sea Levels ◽  
Response Plan ◽  
Rising Sea Levels ◽  
The Impact ◽  
The Relationship

The impact of sea-level rise on coastal towns is expected to be a major challenge, with millions of people exposed. The climate-induced risk assessment of coastal areas subject to flooding plays an essential role in planning effective measures for adaptation plans. However, in European legislation, as well as in the regional plans adopted by the member states, there is no clear reference to urban settlement, as this concept is variable and difficult to categorise from the policy perspective. This lack of knowledge makes it complicated to implement efficient adaptation plans. This research examines the presence of the issue in Portugal’s coastal settlements, the European coastal area most vulnerable to rising sea levels, using the case of seashore streets as the most exposed waterfront public urban areas. Using the morphometric classification of the urban fabric, we analyse the relationship between urban typology and legislative macro-areas aimed at providing integrated adaptation plans. The study suggests that there is only a minimal relationship between the proposed classification and the geographical zones currently identified in coastal planning policies. Such incongruence suggests the need for change, as the policy should be able to provide a response plan tailored to the specificities of urban areas.

Co-operatives and the Equity-Liabilities Puzzle: Concerns for Accounting Standard-Setters

2012 ◽  
Vol 26 (4) ◽  
pp. 767-787 ◽  
Author(s):  
Germán López-Espinosa ◽  
John Maddocks ◽  
Fernando Polo-Garrido
Keyword(s):  
Classification Criteria ◽  
European Countries ◽  
Financial Instruments ◽  
Accounting Standard ◽  
Joint Project ◽  
Upper Limit ◽  
Net Assets ◽  
The U.S ◽  
Jel Classifications

SYNOPSIS: The IASB/FASB joint project on Financial Instruments with Characteristics of Equity (formerly Liabilities and Equity) has highlighted the complexity and the associated difficulty of drawing the line between liabilities and equity. While classification difficulties have been identified for investor-owned businesses (IOB), the inconsistency of the different approaches being considered is clearer when applied to classification of the financial instruments of co-operatives whose ownership characteristics differ from the IOB model. In co-operatives the existence of an upper limit on members' claims on the net assets while the co-operative is a going concern is a key ownership characteristic. We have examined the characteristics of co-operative member shares in six European countries as well as in the U.S. and in Canada, in order to analyze the application of the various classification approaches under discussion by the IASB and FASB. The results of this analysis indicate that classification criteria based on ownership must take account of the fact that ownership is multidimensional and contingent on the type of firm. JEL Classifications: M41, P13.

scholarly journals Switching Hats: The Effect of Role Transition on Individual Ambidexterity

2017 ◽  
Vol 45 (4) ◽  
pp. 1517-1539 ◽  
Author(s):  
Michiel P. Tempelaar ◽  
Nicole A. Rosenkranz
Keyword(s):  
Role Transition ◽  
Future Research ◽  
Role Integration ◽  
Organizational Functions ◽  
Average Size ◽  
Functional Teams ◽  
Role Demands ◽  
The Impact ◽  
The Relationship

This article contributes to the growing body of research that focuses on the microfoundations of organizational ambidexterity, that is, understanding what enables individuals to address the exploitation-exploration dilemma. One central challenge generated by ambidexterity is the multiplicity and divergence of organizational roles, to which individuals need to cater when exploiting and exploring. Specifically, we point to the relevance of how individuals identify with and enact this multiplicity of role demands. Following identity theory, we apply the logic of role integration and role segmentation, a foundational classification of how individuals cognitively manage role multiplicity. Further, as different role domains often require the interaction with other organizational functions, we test for the moderating effect of cross-functional coordination on the relationship between role segmentation and individual ambidexterity. Based on data from 120 global account managers employed by multinationals with an average size of 73,348 employees, our results indicate that role segmentation negatively influences an individual’s ability to behave ambidextrously. Interestingly, though, when operating in cross-functional teams, the impact of role segmentation becomes positive. We conclude by highlighting the scope and significance of these findings for theory, managerial practice, and future research.

scholarly journals Classification and Intellectual Disabilities: An Investigation of the Factors That Predict the Performance of Athletes With Intellectual Disability

2018 ◽  
Vol 12 (3) ◽  
pp. 285-301
Author(s):  
Rosanna Gilderthorp ◽  
Jan Burns ◽  
Fergal Jones
Keyword(s):  
Down Syndrome ◽  
Intellectual Disabilities ◽  
Athletic Performance ◽  
Classification Systems ◽  
International Classification Of Functioning ◽  
The Impact ◽  
The Relationship ◽  
Multiple Health ◽  
Sporting Performance

It has been shown that having intellectual disabilities impacts to reduce performance compared to athletes without this impairment. However, it has also been demonstrated that there is a not a direct link between intelligence and athletic performance. To advance elite ID sport more needs to be understood about the relationship between this impairment and sporting performance. This is vital if competition classification systems are to be based on theory and evidence. This study used the International Classification of Functioning, Disability and Health (ICF) as an approach to classification and examined the impact of multiple health problems on athletic performance. A health survey was administered to two groups of athletes with ID: elite and regional level athletes. Athletes with Down Syndrome were also identified. Overall disability scores predicted sporting performance, but not IQ or Down Syndrome. The implications of these findings are discussed with reference to the ICF framework and classification.

Risk management integration and supply chain performance in ISO 9001-certified and non-certified firms

2019 ◽  
Vol 69 (6) ◽  
pp. 1205-1225 ◽  
Author(s):  
Scott Dellana ◽  
John F. Kros ◽  
Mauro Falasca ◽  
William J. Rowe
Keyword(s):  
Risk Management ◽  
Supply Chain ◽  
Positive Impact ◽  
Mediating Effect ◽  
Iso 9001 ◽  
Supply Chain Performance ◽  
Content Type ◽  
Relationship Of ◽  
The Impact ◽  
The Relationship

Purpose The purpose of this paper is to explore the mediating effect of supply chain risk management integration (RMI) on the relationship between supply chain logistics performance (LP) and supply chain cost performance (CP), as well as on the relationship between LP and supply chain service performance (SP). The impact of CP and SP on overall firm performance (FP) is also explored. ISO 9001-certified firms and non-certified firms are assessed to determine whether superior risk-based thinking, as required in the latest ISO 9001 standard, has a positive impact on the different relationships. Design/methodology/approach A theoretical model is developed and tested based on the participation of 140 supply chain managers. The proposed structural equation model positively relates LP, RMI, CP and SP. RMI is positively linked to CP and SP, while CP and SP are positively related to overall FP. Two subsamples (a group of 63 ISO 9001-certified firms and a group of 77 non-certified firms) are used to evaluate the model. Findings For certified and non-certified firms, LP is positively related to RMI, CP and SP, and SP and CP are positively related to FP. However, for certified firms, RMI partially mediates the relationship of LP with both CP and SP, while for non-certified firms, RMI does not mediate these relationships. The findings suggest that ISO 9001-certified firms are able to leverage RMI efforts to impact positively on supply chain performance, whereas non-certified firms are not. Research limitations/implications The study findings are based on the perceptions of managers. Even though the majority of the 63 certified firms included in this study were ISO 9001:2015 certified, the model results do not differentiate between companies certified to the 2008 version of the standard and the 2015 version (which specifically requires demonstration of risk-based thinking). Practical implications This study suggests that ISO 9001 provides a framework for risk management processes and collaboration with supply chain partners to positively impact the relationship of LP with cost and SP. Originality/value This is one of the first studies to characterize the benefits of using a structured approach for risk-based thinking that is associated with ISO 9001.

scholarly journals Classification of the Tatra Mountain lakes in terms of the duration of their ice cover (Poland and Slovakia)

2019 ◽  
Vol 79 (1) ◽  
Author(s):  
Bogdan Gadek ◽  
Mirosław Szumny ◽  
Bartłomiej Szypuła
Keyword(s):  
Climate Change ◽  
Ice Cover ◽  
Individual Characteristics ◽  
Freezing And Thawing ◽  
Digital Elevation ◽  
Mountain Environment ◽  
Elevation Model ◽  
The Impact ◽  
The Relationship

This paper presents the results of a classification of the Tatra lakes based on the duration of their ice cover, altitude, volume, and potential incoming solar radiation (PISR). It is embedded in the context of the impact of current climate change on the mountain environment. A digital elevation model, morphometric data, satellite imagery from the winter seasons of 2015-2017 and the Wrocław taxonomy method were used in the study. It was found that the order of freezing and thawing of the lakes investigated may change from year to year. The relationship between ice cover duration and altitude is clearly weakened by variations in lake volumes, with insolation having a noticeably lesser effect. Determining the duration of ice cover of the lakes over several seasons facilitates identifying the similarities and dissimilarities between them. Five groups of lakes displaying similar characteristics were identified as well as 2 groups of lakes with highly individual characteristics. Based on the data obtained, it can be concluded that the duration of ice cover on the Tatra lakes has been shortening noticeably over the last 100 years. Small high-altitude lakes seem to be most vulnerable to climate change.

scholarly journals Model of risk management of construction project based on transaction costs

2018 ◽  
Vol 193 ◽  
pp. 05025
Author(s):  
Irina Vladimirova ◽  
Pavel Zemskov ◽  
Anna Tsygankova
Keyword(s):  
Risk Management ◽  
Transaction Costs ◽  
Construction Projects ◽  
Baikal Region ◽  
Construction Project ◽  
Management Model ◽  
The Russian Federation ◽  
Quantitative Indicators ◽  
The Impact ◽  
The Relationship

The paper studies the relationship between transaction costs and risk management in the construction projects affecting ecosystem considering economic externalities. Quantitative indicators of the impact of transaction costs on the level of risk in the project are thoroughly investigated. The construction project risk management model based on transaction costs is discussed in detail. Collected and experimental data of the construction project, which has a significant impact on the ecology of the Baikal region in the Russian Federation is analyzed and the uncertainty reduction caused by transaction costs is measured.

scholarly journals FORMS TAX RISK MANAGEMENT

10.26526/2308 ◽  
2018 ◽  
Author(s):  
Альбина Соколова ◽  
Al'bina Sokolova ◽  
Сергей Соколов ◽  
Sergey Sokolov ◽  
Мария Бовдурец ◽  
...  
Keyword(s):  
Risk Management ◽  
Classification Criteria ◽  
Negative Consequences ◽  
Financial Activity

The article presents the classification of tax risks existing in enterprises and ways to solve them. The main classification criteria of tax risks Consequences are revealed. The basic methods of tax risk management in the financial activity of the enterprise are defined. The character of influence of purposeful reduction of probability of emergence of risks and minimization of the negative consequences connected with process of the taxation and efficiency of the organization of risk management is defined.

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