THE ROLE OF ACCOUNTING AND CONTROL IN THE MANAGEMENT OF ECONOMIC SECURITY OF AN ORGANIZATION

2021 ◽  
Vol 7 (2) ◽  
pp. 165-178
Author(s):  
Nicolay T. Labyntsev ◽  
Lyubov F. SHILOVA ◽  
Ocsana V. Chukhrova
Keyword(s):  
Economic Security ◽  
Accounting Profession ◽  
Economic Management ◽  
Economic Interests ◽  
Doing Business ◽  
The Subject ◽  
The Stability ◽  
High Level ◽  
And Control

This article revises the mission and the name of the accounting profession in the context of strengthening the economic security of enterprises under the conditions of digitalization of the economy. The authors note that in the contemporary conditions of economic management, enterprises should form and ensure the functioning of the economic security of the enterprise at the proper level. The necessity of in-depth research of economic security at microlevel was considered, the factors influencing the stability of the enterprise were highlighted. High level of economic security of the subject of management consists in guaranteeing him maximum effective and stable functioning now and in future. Subjects of economic security were individual enterprises, and objects — their economic interests. The main goals of ensuring economic security of the enterprise in the part of accounting were singled out, the tasks of accounting policy, aimed at ensuring economic security, were determined. The prospects of the accounting profession in the process of ensuring economic security and reliable safe presentation of the results of doing business in reporting are substantiated. The study contains proposals on the revision of requirements for the qualifications of accountants in order to emphasize their activities aimed at strengthening the economic security of the enterprise.

scholarly journals ECONOMIC REFORM AND FUNCTIONAL CHANGES OF THE AUTHORITIES OF BURYATIA IN THE LATE 1960S – 1970S

2017 ◽  
pp. 78-83
Author(s):  
E. T. Protasov
Keyword(s):  
Structural Changes ◽  
Soviet Period ◽  
Institutional Research ◽  
Economic Management ◽  
Functional Changes ◽  
Power And Control ◽  
Formation And Evolution ◽  
The Subject ◽  
And Control

The subject of the research is the analysis of economic and structural changes  in  the  country  and  the  autonomous  republic  in  the  examined  period with the use of the systemic and comparative approaches, as well as institutional research method. When planning the economic reforms, the USSR and the Buryat ASSR bodies of state power and control did an active and purposeful job to implement them and carried out an effective personnel policy. In 1965 – 1966 the territorial management system was abolished in industrial production. Branch management was passed on to newly created ministries, the role of state committees increased. These facts created auspicious conditions for scientific and technical progress development. Moreover, the main purpose of the production was the course on development and inculcation of economic management methods, independence of enterprises, and reduction of administrative regulation of their activity. The results of economic development during the 8th five-year plan were the best for the whole Soviet period. At the same time, macroeconomics still maintained an extensive character. The provided materials interpreted in a modern light can be used for reconsideration of state governing bodies’ formation and evolution. 

scholarly journals SYSTEM OF PROVIDING FINANCIAL AND ECONOMIC SECURITY OF PUBLIC-PRIVATE PARTNERSHIP

2021 ◽  
Author(s):  
Olesia Solodovnik
Keyword(s):  
Organizational Support ◽  
Economic Security ◽  
Coordination Mechanism ◽  
Economic Management ◽  
Protective Mechanisms ◽  
Economic Interests ◽  
Effective System ◽  
Crisis Conditions ◽  
Different Levels

The article identifies that the pandemic crisis has significantly increased the role of public-private partnerships (PPPs), which enable the involvement of private sector resources and competencies for the implementation of socially significant projects. It is justified that in order to achieve the goals of PPPs in crisis conditions, the formation of an effective system of ensuring its financial and economic security becomes especially important. To conceptualize this process, the essence of the categories “financial and economic security of PPPs” and “strategy to protect the financial and economic interests of PPPs’ parties”, which constitute the theoretical basis for the formation of the system of financial and economic security of the PPP, is identified; the principles of building a system of financial and economic security of the PPP, its main purpose and objectives, its components (elements) are formulated, as: subjects of financial and economic security of PPPs, strategy to protect the financial and economic interests of PPPs, organizational and economic mechanism ensuring the protection of financial and economic interests of PPPs’ parties, the coordination mechanism for ensuring the protection of the financial and economic interests of the PPPs’ parties. It is emphasized that the allocation of such a component of the system of financial and economic security of PPPs as a coordination mechanism to protect the financial and economic interests of PPPs, is due to the specifics of PPPs, in particular: PPPs’ parties have different interests to be agreed; opportunities for complimentary use of protective mechanisms of partners, which provides a synergistic effect of PPP; the affiliation of PPPs’ parties to different levels of the hierarchy of economic management, which affects the format of their interaction and organizational support of PPPs. The expediency of creating a working group of specialists representing the PPPs’ parties and, in addition to their main functions, dealing with the financial and economic security of PPPs is justified, its tasks are defined, which allows to form organizational support for cooperation of partners to build protection of their interests on a complimentary basis.

scholarly journals Correlation analysis of voting results in the Russian federal and regional elections of 2011–2018

2021 ◽  
pp. 205-225
Author(s):  
Arkady Lyubarev
Keyword(s):  
Political Parties ◽  
Russian Federation ◽  
Correlation Coefficients ◽  
Social Closeness ◽  
The Social ◽  
The Russian Federation ◽  
The Stability ◽  
High Level ◽  
Regional Elections

Correlation coefficients between the results of political parties in the 2016 State Duma elections in the Russian Federation as a whole and in 26 regions, as well as in the elections of regional parliaments of 35 subjects of the Russian Federation in 2012–2015 were calculated. For the 2016 State Duma elections, data was used at all levels – regions, single-member electoral districts, TEC and PEC. It is noted that the “United Russia” correlations with all major parties are generally negative. A fairly high level of correlation is observed between the liberal parties. The main focus is on correlations between parliamentary opposition parties and parties with similar names. The correlation coefficients between the results of parties and candidates in the State Duma elections of 2011 and 2016 and the Presidential elections of 2012 and 2018 were also calculated, showing the stability of the geographical distribution of the electorate of the main parties. Regional differences in the nature of correlations between the main political parties are noted. It is assumed that correlations between parties reflect not so much their ideological closeness as the social closeness of their electorate. In this regard, it is noted that a positive correlation between the results of ideologically distant parties (“Yabloko” and the Communist party or “Yabloko” and “Rodina”) is associated with their reliance on the urban electorate and, perhaps, its most educated part. The reasons for voting for spoiler parties and the role of these parties in reducing the results of the main participants in the elections are discussed.

scholarly journals Methyljasmonate and salicylic acid contribute to the control of Tilletia controversa Kühn, causal agent of wheat dwarf bunt

2020 ◽  
Vol 10 (1) ◽  
Author(s):  
Ghulam Muhae-Ud-Din ◽  
Delai Chen ◽  
Taiguo Liu ◽  
Wanquan Chen ◽  
Li Gao
Keyword(s):  
Fungal Pathogen ◽  
Causal Agent ◽  
Disease Symptoms ◽  
Defence Genes ◽  
The World ◽  
Tilletia Controversa ◽  
High Level ◽  
And Control ◽  
Dwarf Bunt

Abstract Tilletia controversa Kühn (TCK) is the causal agent of dwarf bunt of wheat, a destructive disease in wheat-growing regions of the world. The role of Meja, SA and Meja + SA were characterized for their control of TCK into roots, coleoptiles and anthers. The response of the defence genes PR-10a, Catalase, COI1-1, COII-2 and HRin1 was upregulated by Meja, SA and Meja + SA treatments, but Meja induced high level of expression compared to SA and Meja + SA at 1, 2, and 3 weeks in roots and coleoptiles, respectively. The severity of TCK effects in roots was greater at 1 week, but it decreased at 2 weeks in all treatments. We also investigated TCK hyphae proliferation into coleoptiles at 3 weeks and into anthers to determine whether hyphae move from the roots to the upper parts of the plants. The results showed that no hyphae were present in the coleoptiles and anthers of Meja-, SA- and Meja + SA-treated plants, while the hyphae were located on epidermal and sub-epidermal cells of anthers. In addition, the severity of hyphae increased with the passage of time as anthers matured. Bunted seeds were observed in the non-treated inoculated plants, while no disease symptoms were observed in the resistance of inducer treatments and control plants. Plant height was reduced after TCK infection compared to that of the treated inoculated and non-inoculated treatments. Together, these results suggested that Meja and SA display a distinct role in activation of defence genes in the roots and coleoptiles and that they eliminate the fungal pathogen movement to upper parts of the plants with the passage of time as the anthers mature.

The Role of Covert Policing and the Use of Its Results in Criminal Proceedings Involving Unlawful Restraint for Ransom

2017 ◽  
Vol 9 (1) ◽  
pp. 123-0
Author(s):  
Zbigniew Niemczyk
Keyword(s):  
Law Enforcement ◽  
Subject Matter ◽  
The State ◽  
Criminal Proceedings ◽  
Law Enforcement Agencies ◽  
Specific Manner ◽  
The Subject ◽  
Ultimate Objective ◽  
High Level

The article is concerned with the subject matter of covert policing involving cases where a hostage is unlawfully taken and detained with the purpose of forcing other persons to act in a specific manner. Such activities, being among the most difficult procedures relevant to the work of law enforcement agencies, are usually conducted in conditions determined by a rapidly changing factual situation, high level of criminal conspiracy and the state of permanent risk to the hostage’s life, the saving of which is the ultimate objective of public officers. Due to these factors, covert policing related to this kind of cases — given its nature and its investigative potential — becomes extremely important. The author’s aim is to determine the essence and functions of covert policing, and in particular to present conditions which must be met to adequately process covertly obtained intelligence for the needs of criminal proceedings.

Why Business Ethics Needs Rhetoric: An Aristotelian Perspective

2014 ◽  
Vol 24 (1) ◽  
pp. 119-134 ◽  
Author(s):  
Ronald F. Duska
Keyword(s):  
Business Ethics ◽  
Ethical Behavior ◽  
Shared Experience ◽  
Ethical Argument ◽  
Doing Business ◽  
Business Ethicist ◽  
The Subject ◽  
Ultimate Purpose

ABSTRACT:If the ultimate purpose of ethical argument is to persuade people to act a certain way, the point of doing business ethics is to persuade others about what constitutes proper ethical behavior. Given that teleological perspective, the role of the business ethicist is to be an orator or rhetorician. Further, since one cannot expect more certitude than the subject warrants, from Aristotle’s perspective,while rhetoric is the most persuasive means of arguing, it is not scientific demonstration. Rhetoric uses examples and enthymemes. Such an approach answers the postmodern claim that ethical argument cannot lead to certitude and shows how the use of rhetoric helps avoid relativism and leads to more effective persuasion. According to Aristotle, rhetoric involves gaining truth with a “rough and general sketch.” This rhetorical approach allows the listener to “see as” the persuader sees, by attending to aspects of our shared experience and language. This mirrors insights of Kant’s reflexive judgment in his third critique as well as the later Wittgenstein, who compares ethics to aesthetics.

scholarly journals Gap junctions and connexin hemichannels in the regulation of haemostasis and thrombosis

2015 ◽  
Vol 43 (3) ◽  
pp. 489-494 ◽  
Author(s):  
Sakthivel Vaiyapuri ◽  
Gagan D. Flora ◽  
Jonathan M. Gibbins
Keyword(s):  
Gap Junctions ◽  
Intercellular Communication ◽  
Heart Attack ◽  
Wound Repair ◽  
Future Directions ◽  
Tissue Responses ◽  
The Stability ◽  
And Control ◽  
Connexin Hemichannels

Platelets are involved in the maintenance of haemostasis but their inappropriate activation leads to thrombosis, a principal trigger for heart attack and ischaemic stroke. Although platelets circulate in isolation, upon activation they accumulate or aggregate together to form a thrombus, where they function in a co-ordinated manner to prevent loss of blood and control wound repair. Previous report (1) indicates that the stability and functions of a thrombus are maintained through sustained, contact-dependent signalling between platelets. Given the role of gap junctions in the co-ordination of tissue responses, it was hypothesized that gap junctions may be present within a thrombus and mediate intercellular communication between platelets. Therefore studies were performed to explore the presence and functions of connexins in platelets. In this brief review, the roles of hemichannels and gap junctions in the control of thrombosis and haemostasis and the future directions for this research will be discussed.

Body and law in late Anglo-Saxon England

1998 ◽  
Vol 27 ◽  
pp. 209-232 ◽  
Author(s):  
Katherine O'Brien O'Keeffe
Keyword(s):  
The Body ◽  
Anglo Saxon ◽  
Manuscript Production ◽  
History Of ◽  
The Subject ◽  
The Law ◽  
The Individual ◽  
And Control ◽  
Point Of Departure

This article explores some textual dimensions of what I argue is a crucial moment in the history of the Anglo-Saxon subject. For purposes of temporal triangulation, I would locate this moment between roughly 970 and 1035, though these dates function merely as crude, if potent, signposts: the years 970×973 mark the adoption of the Regularis concordia, the ecclesiastical agreement on the practice of a reformed (and markedly continental) monasticism, and 1035 marks the death of Cnut, the Danish king of England, whose laws encode a change in the understanding of the individual before the law. These dates bracket a rich and chaotic time in England: the apex of the project of reform, a flourishing monastic culture, efflorescence of both Latin and vernacular literatures, remarkable manuscript production, but also the renewal of the Viking wars that seemed at times to be signs of the apocalypse and that ultimately would put a Dane on the throne of England. These dates point to two powerful and continuing sets of interests in late Anglo-Saxon England, ecclesiastical and secular, monastic and royal, whose relationships were never simple. This exploration of the subject in Anglo-Saxon England as it is illuminated by the law draws on texts associated with each of these interests and argues their interconnection. Its point of departure will be the body – the way it is configured, regarded, regulated and read in late Anglo-Saxon England. It focuses in particular on the use to which the body is put in juridical discourse: both the increasing role of the body in schemes of inquiry and of punishment and the ways in which the body comes to be used to know and control the subject.

Devolution, not decarceration: The limits of juvenile justice reform in Texas

2016 ◽  
Vol 18 (5) ◽  
pp. 578-609 ◽  
Author(s):  
Sarah Cate
Keyword(s):  
Juvenile Justice ◽  
Justice System ◽  
Local Level ◽  
Community Based ◽  
State Institutions ◽  
The Usa ◽  
High Level ◽  
And Control

Across the USA, a number of states have been reducing the number of juveniles sent to state-run corrections institutions. Findings from a case study on juvenile justice in Texas indicate that the effort to reduce the number of juveniles sent to large state institutions and to invest in “community-based corrections” has entrenched rather than challenged the role of the justice system in the lives of thousands of juveniles. Texas has cut the number of juveniles sent to state-run facilities, but has bolstered and expanded county probation and county detention, which is where the vast majority of juveniles have always been handled. Youth who continue to be sent to state-run facilities or who are housed in county-run institutions experience a high level of violence and are routinely subjected to solitary confinement. The popularity of deinstitutionalizing juveniles from state-run corrections institutions and increasing programming and control of offenders at the local level are animating the landscape of criminal justice policy across the country. The Texas case suggests that this narrow approach further consolidates the extensive role of the justice system in U.S. society.

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