Actual issues of valuation of businesses of the economic entity

2017 ◽  
Vol 31 (2) ◽  
pp. 156-162 ◽  
Author(s):  
O. V. Schneider
Keyword(s):  
Discount Rate ◽  
Accurate Prediction ◽  
Economic Activities ◽  
Business Valuation ◽  
Economic Entity ◽  
The World ◽  
Definition Of

The article summarizes the main approaches in the definition of business valuation the economic entity. In the process of business valuation, taking into account the risks of financial and economic activities necessary to obtain information on what stage the owner implements the business will receive income. The most difficult task is the impossibility of accurate prediction in determining the level of income and the determination of a discount rate capitalization of future incomes due to the instability of the economy, both in the country and around the world.

scholarly journals Methodological Aspects of the Internal Control Organization at the Enterprise and Financial Stability Analysis

2021 ◽  
Vol 11 (2) ◽  
pp. 1795-1813
Author(s):  
Nodira B. Abdusalomova
Keyword(s):  
Internal Control ◽  
Financial Stability ◽  
Scientific Article ◽  
Accounting System ◽  
Economic Activities ◽  
Financial Condition ◽  
Definition Of ◽  
Key Indicators ◽  
Methodological Aspects

The author analyzes the internal control organization in the management accounting system in this scientific article. In addition, the article is devoted to the definition of internal control and determination of the role of internal control in the financial and economic activities of the enterprise. As a result of the research, the author has developed proposals to analyze the key indicators, financial condition and profitability indicators reflected in the financial statements of the enterprise and to implement the process of planning internal control on the basis of improved stages. Moreover, the theoretical and methodological bases of the internal control system have been identified, ways to improve its reliability have been determined, and the method of organizing internal control in reliance upon the information system to raise production and sales, as well as to reduce costs has been proposed.

scholarly journals Assessment of “maturity” of the taxpayer's internal control system for tax monitoring purposes

2021 ◽  
pp. 28-59
Author(s):  
Elena Vladimirovna Berezina ◽  
Anna Sergeevna Balandina ◽  
Ol'ga Svyatoslavovna Belomyttseva
Keyword(s):  
Control System ◽  
Internal Control ◽  
Control Procedure ◽  
Economic Entity ◽  
It Systems ◽  
Internal Control System ◽  
The Subject ◽  
The One ◽  
Definition Of

The internal control system is examined as a variety of internal control of an economic entity on the one hand, and as the foundation for transitioning towards tax monitoring on the other. Such approach allows assessing this structure from the perspective of taxpayers, as well as from the standpoint of implementation of public function of tax control. The object of this article is the process of improving internal control system of tax obligations by the taxpayer in the conditions of digitalization of tax administration. The subject of this article is the theoretical aspects of internal control as an administrative function, as well as comparative analysis of the Russian “internal control” system with the classical COSO model. The scientific novelty consists in comprehensive research of the internal control of tax obligations, determination of its essential characteristics,  and assessment of the consequences of formalization of requirements thereof, which led to the conclusion on transformation of the internal control of the taxpayer from the area of reputational merits of the economic entity and internal administration instruments to the subject of public control by tax authorities in tax monitoring processes. It remains to be seen whether state interference in such delicate sphere of activity of an economic entity as internal control is justified. The goal of this research consists in the analysis of the effective requirements of the Federal Tax Service of Russia from the perspective of possibility of their implementation by the particular taxpayers. The article provides the examples of assessment of certain components of the internal control system based on the criteria set by the Federal Tax Service of Russia. The author formulates the definition of control procedure, carries out classification of the aforementioned criteria; develops the examples of effective design of some controls; as well as presents the examples of assessment of IT systems from in the context of extended requirements of the Federal Tax Service of Russia.

scholarly journals TOLERANCE AS A MANIFESTATION OF INDIFFERENCE

2021 ◽  
Vol 7 (6) ◽  
pp. 57-73
Author(s):  
Halyna Chuyko ◽  
◽  
Igor Zvarych ◽  
Yan Chaplak ◽  
◽  
...  
Keyword(s):  
Information Society ◽  
Scientific Literature ◽  
Negative Attitude ◽  
Modern World ◽  
Unresolved Issue ◽  
Dynamic Nature ◽  
The World ◽  
Modern Information ◽  
Definition Of

The article is devoted to the theoretical analysis of the understanding of the phenomenon of tolerance in psychology and the determination of the characteristics and probable reasons for the manifestation of such a form as tolerance of indifference, which is currently the most widespread in the world, according to the authors of this article. It is stated that there are a lot of different interpretations of the concept of tolerance in the scientific literature and they continue with an awareness of the complexity, multidimensionality and dynamic nature of this phenomenon, however, instead of identifying what unites them, which is common for the definition of tolerance, scientists are focused on attempts to offer their own, more a good understanding of it, different from the existing ones. And this actually means the absence in science of the exact meaning of this word, as well as an understanding of what exactly, what psychological phenomenon it means. And the attempts of scientists to distinguish this concept from the concept of tolerance in no way facilitate the solution of the situation. It is suggested that tolerance and intolerance should not be opposed in the context of a "positive-negative" attitude, since these concepts are not mutually exclusive, and the manifestation of intolerance under certain circumstances can be a moral phenomenon, in contrast to tolerance. It is noted that the biggest problem and still unresolved issue of the psychology of tolerance is the definition of the boundaries of manifestation of tolerance, tolerant attitude towards another person and his actions. It is concluded that the limit of the manifestation of a tolerant attitude is violation / neglect of other norms of universal human morality; that in the modern world, tolerance is not always actively manifested, more often the tolerance of indifference dominates. And it is precisely this manifestation of tolerance that has a long history (philosophical and religious), which serves as a serious basis for modern manifestations of tolerance as indifference. Tolerance of indifference is a manifestation of a stable, not always conscious, indifferent attitude to various issues of human existence, which excludes both a person's assessment of the current situation and taking responsibility for its development. The tolerance of indifference was inherited by the post-Soviet countries from totalitarianism, but the modern information society, in part, involuntarily cultivates just this kind of tolerance, gradually leveling the axiological significance of a person's moral and existential values.

Chosen aspects of the shadow economy in the world and in Slovakia

2016 ◽  
Vol 6 (2) ◽  
pp. 86-96
Author(s):  
Katarína Kramárová ◽  
Ľubica Gajanová ◽  
Elena Gregová
Keyword(s):  
Shadow Economy ◽  
Global Perspective ◽  
Economic Activities ◽  
Comprehensive View ◽  
Economic Entity ◽  
The World ◽  
Global Aspect ◽  
Worldwide Phenomenon ◽  
And Control

The presented paper deals with chosen aspects of the shadow economy in the world and in Slovakia. The shadow economy is a worldwide phenomenon and shadow-economic activities may generate different effects and problems. It is generally known that it involves legal or illegal economic activities of any economic entity, which are performed outside the reach and control of government authorities. The aim of the article is to present chosen information on the shadow economy from the global aspect, subsequently to describe and analyse shadow-economic activities that are typical for the Slovak economy. In the context of the paper’s aim, the authors divided the paper in two main parts. The introduction part is devoted to the theoretical aspects of the discussed issue with emphasize on defining of the shadow economy and determining main aspects that are analysed in connection with the shadow economy. In the second part, the authors mainly deal with the issue of measuring of the shadow economy. In this part, inter alia, the authors present chosen information on the shadow economy from the global perspective by summarizing already existing findings. An important part of this section constitute findings of different analyses of the shadow economy and shadow-economic activities in Slovakia. The authors present findings from already existing analyses as well as their own findings to get a comprehensive view on the discussed issue. Based on the findings, in the last part, authors will present proposals how to solve and fight against shadow-economic activities.

scholarly journals Les Allemagnes et la division Est-Ouest : Une ambivalence politique

2005 ◽  
Vol 16 (3) ◽  
pp. 547-559
Author(s):  
Paul Létourneau
Keyword(s):  
International Organizations ◽  
Special Functions ◽  
States Of Affairs ◽  
Concrete Case ◽  
Long Run ◽  
Official Policy ◽  
The World ◽  
Definition Of

This article is about the role of international bureaucracies in the determination of the general policies of international organizations. In this paper it is argued that in general international organizations' Secretariats generally do wield, considerable power over the definition of the institutions' strategies, i.e. those activities, priorities and projects which taken together make up the program of the institution for a given period. Indeed, the international bureaucrats exercise tremendous control over the content of the program. This is so because international organizations have special functions in the world System. They must see to it that, certain states of affairs prevail in the world over the long run. It is, therefore, no surprise that the programs' content be more or less shielded from conjonctural fluctuations. The article then proceeds to test these hypotheses on a concrete case: the analysis of the processus through which Unesco's program goes before becoming the official policy of the organization.

scholarly journals Морская граница в прибрежно-морском природопользовании и вариант ее выделения по глубине

2021 ◽  
pp. 66-74
Author(s):  
P. S. Sorokin ◽  
Keyword(s):  
Coastal Zone ◽  
Limiting Factor ◽  
Economic Activities ◽  
Coastal Marine ◽  
Coastal Sea ◽  
Marine Boundaries ◽  
Definition Of ◽  
Land Space ◽  
Marine Zone

The existing approaches and regulations for the determination of the marine boundaries of the part of coastal-marine natural management are analyzed. There are no uniform boundaries in the direction toward the sea, despite the presence of numerous definitions of the coastal zone. For the purposes of maritime activities management, i.e. coastal and oceanic natural management, the geomorphological definition of the coastal zone becomes insufficient due to the greater dependence on the land space. Therefore, it is proposed to use the term "coastal-marine zone" with a broader definition, including, in addition to territorial, coastal and aquatic structures. The coastal-sea zone boundaries can be established depending on the research objectives. In our research, we suggest to establish this kind of depth boundary, considering it a limiting factor of marine economic activities.

scholarly journals METHODICAL PROVISIONS FOR CREATING AN OUTSOURCING COMPANY (INCLUDING TYPES OF ECONOMIC ACTIVITY AND TAXATION SYSTEM)

2019 ◽  
Vol 21 (3(72)) ◽  
pp. 124-137
Author(s):  
A. SAINCHUK
Keyword(s):  
Economic Activity ◽  
Institutional Support ◽  
The State ◽  
Economic Activities ◽  
Legal Form ◽  
Executive Authority ◽  
Legal Forms ◽  
Definition Of ◽  
Taxation System

Topicality. There is no the central executive authority in Ukraine, which would conduct statistical accounting of outsourcing companies, because there is no methodology which could help to carry out of such powers. In addition, there is no methodology for creating an outsourcing company in Ukraine that would help new players in the outsourcing services market to create their own businesses and provide fast and high quality services. Thus, the development of a single methodology for setting up an outsourcing company in Ukraine is relevant.Aim and tasks. The aim of the article is to develop methodological provisions for creating an outsourcing company within the existing institutional support at the territory of Ukraine. The aim of this article is to research from sixth to sixteenth stages of creating an outsourcing company.Research results. The methodological provisions were developed for creating an outsourcing company. In the article was using the example of practice of law, including types of economic activity and taxation system. Also, the algorithm has been created by the author who could help choose a simplified taxation system correctly.Conclusion. Methodical provisions for creating an outsourcing company consist of sixteen stages. The author provided recommendations for making changes to the classifier of organizational and legal forms of entrepreneur. It was proposed to add an outsourcing company as a new organizational and legal form of entrepreneur in order to improve the existing system of national statistical classifications. The changes will provide the State Statistics Service of Ukraine the opportunity to raise to a qualitatively new level the statistical analysis of outsourcing companies in Ukraine.There is no methodology or instruction for creating a new outsourcing company in Ukraine. The author has developed a methodology for creating the outsourcing company within the framework of institutional support in Ukraine.The situation was researched in the article in detail, such as the outsourcing has been used in the creation of the outsourcing company. Also the algorithm was created the outsourcing company as step by step.The author has identified sixteen stages of creating the outsourcing company. The first article [1] researched from the first to the fifth steps of creating outsourcing company. This article contains of the sixth to sixteenth stages of creating the outsourcing company.Stage 6 - the definition of economic activities. The author identified the types of economic activity in accordance with SC 009:2010 - Classification of types of economic activity using the "top-down" method.Stage 7 - determination of the management body of the outsourcing company. An executive body is created in an outsourcing company: collegial (directorate) or sole (director).Stage 8 - definition of the tax system. Outsourcing companies choose both the general taxation system and the simplified taxation system.Step 9 - determining the location of the company.Stage 10 - submission of documents to the state registrar for establishing of the new outsourcing company.Stage 11 - receipt of seal and electronic digital signature (EDS).Stage 12 - opening the accounts in the bank. An outsourcing company can open current and deposit accounts in a bank.Stage 13 - Contributions. For the implementation of practice of law is a prerequisite is the payment of contributions of lawyersStage 14 - obtaining a license.Stage 15 - obtaining permission. Not all economic activities can be performed only on the basis of the charter. Sometimes this is not enough. Therefore, you need to obtain a license or permit.Stage 16 - implementation of operating activities by an outsourcing enterprise on the example of practice of law. Only the last stage involves the receipt of profit or income of the company. The previous stages involved only expenses. The list of the above steps is not exhaustive. These steps can be supplemented with specific steps. The number of stages may be less or more, depending on the type of outsourcing activity.

scholarly journals The Tourist Typology in Cultural Tourism in Turkey: Flâneur and Choraster

2020 ◽  
Vol 10 (1, 2 e 3) ◽  
Author(s):  
Lale Yılmaz
Keyword(s):  
Space Dimension ◽  
Cultural Tourism ◽  
Conceptual Content ◽  
Mass Tourism ◽  
The World ◽  
Rural Place ◽  
Definition Of ◽  
The 19Th Century ◽  
The City

Abstract In this study, the existence and validity of the flâneurconcept in terms of cultural tourism is discussed. In addition to this concept, chorasteris the second concept to be considered in terms of the inclusion of increased tourist perception. W. Benjamin speaks of flâneurin his writings which are put together under the name of the Passages. The Flâneuris a ‘modern urban traveler’ with a brief description and it is defined as “thinker-traveler”. He/She has a routine and endless exploration of the streets and passages with the start of the modernize in Paris in the 19th century. The discovery of Flâneuris repeated every day, rediscovering the urban fabric and structures. The definition of tourist can be associated with the concept of flâneur. The tourist comes up with two content; the person who tries to know this city where he is a foreigner for a while and the second one is trying to get to know the city with his / her foreigner routes even though he lives. The concept of chorasterdefines the person who experiences the experience of tourism with the time and space dimension by establishing interest in the place. The origin of the word chorasteris deriving from chora, in Greek and it means rural place and/or outdoor. In the tourism area, the tourist described as chorasterindicates his/her the interest and activity about destination during the visit. Cultural tourism has been a part of mass tourism in recent years. As well as in the world in Turkey, selective groups of tourists interested in the distinctly cultural tourism in terms of the conceptual area. The main aim of this study is intended to demonstrate the determination of the existence and development of the two concepts in cultural tourism of Turkey. Through this study, the concepts of flâneurand chorasterwill be defined in terms of tourist groups of the participator of the cultural tourism in İstanbul, Turkey. It would be a contribution to the cultural tourism literature in a new light of conceptual content. Keywords:Cultural tourism. Tourist.Turkey. Flâneur. Choraster.  

Ontology II: From World–Brain Relation to Consciousness

2018 ◽  
pp. 269-314
Author(s):  
Georg Northoff
Keyword(s):  
Body Problem ◽  
Structural Realism ◽  
The World ◽  
World Brain ◽  
The One ◽  
Definition Of ◽  
The Mind ◽  
Physical Features ◽  
The Brain

How can we account for the existence and reality of consciousness and mental features in general? The present chapter complements the previous one by shifting the focus from the ontological determination of the brain to consciousness. I characterized the brain’s existence and reality by world-brain relation for which I presupposed relation and structure as basic units of existence and reality. This entails structural realism, that is, ontic structural realism (OSR). I now apply the definition of the brain by world-brain relation and OSR to consciousness. The main point is that I extend the spatiotemporal definition of world-brain relation to consciousness, that is, its phenomenal features as distinguished from neuronal (and physical) features (while leaving out other features of consciousness like cognitive features; chapter 7). Specifically, I argue that the world-brain relation provides the necessary non-sufficient ontological condition of possible consciousness, the “ontological predisposition of consciousness” (OPC) as I say. The world-brain relation is characterized by spatiotemporal structure with relational time and space which makes possible “upward spatiotemporal entailment” of consciousness. Accordingly, consciousness is entailed spatiotemporally by world-brain relation; this, in turn, makes possible necessary (rather than contingent) a posteriori ontological connection between brain and consciousness on the basis of their commonly underlying and shared world-brain relation. Importantly, this makes superfluous the introduction of the concept of mind to account for necessary connection of mental features to their underlying ontological basis. Therefore, I suggest replacing the concept of mind by the one of world-brain relation. This entails that the mind-body problem becomes superfluous and can be replaced by what I describe as “world-brain problem”.

Impact of Satellite Altimetry on Geodetic Datum Definition

1974 ◽  
Vol 28 (5) ◽  
pp. 539-548 ◽  
Author(s):  
D. M. J. Fubara ◽  
A. G. Mourad
Keyword(s):  
Satellite Altimetry ◽  
Altimeter Data ◽  
Geodetic Networks ◽  
Absolute Orientation ◽  
The Earth ◽  
Geopotential Coefficient ◽  
The World ◽  
Figure Of The Earth ◽  
Definition Of

Based on results of the geodetic calibration and analysis of Skylab altimeter data, the concept of determination of the geoid in the oceans — the marine geoid — from satellite altimetry has been demonstrated. In principle, the satellite altimetry geoid should combine and improve on all the strong features of the gravimetric, astrogeodetic and satellite-derived geopotential coefficient geoids in terms of scale, shape, and absolute orientation. The criteria for achieving these conditions have been discussed with supporting investigations in other publications by the authors. It is shown that the satellite-altimetry-derived marine geoid, which could cover about 70 per cent of the world, can be used for 1) modification of scale, shape, orientation, and centering of the various geoids in each continent to achieve uniformity and compatibility that currently do not exist, and 2) improved intercontinental ties between computed geoids and geodetic datums of the various continents. Achievement of these objectives will contribute to a better definition of the figure of the earth and geodetic datums required for adjustment of geodetic networks.

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