Methodological aspects of building the indicator for revealing distortions in company results

2018 ◽  
pp. 76-86
Author(s):  
M. Yu. Savelyeva ◽  
S. A. Dudin ◽  
A. V. Trenixina
Keyword(s):  
Russian Federation ◽  
Food Production ◽  
Probabilistic Assessment ◽  
New Approach ◽  
Methodological Basis ◽  
Different Types ◽  
The Russian Federation ◽  
Methodological Aspects ◽  
Company Accounts ◽  
Integral Indicator

Today it is extremely timely and acute to stir up academic quarters in order to develop methodological basis for assessing the degree of accounts trustworthiness in the interest of all groups of company stakeholders. The article studies theoretical and methodological aspects of assessing accounts manipulation. The author came to the conclusion about availability of shortcomings in the effective tools of assessing accounts manipulation, which are connected with determinism of indicators included in their structure and ignoring specificity of different types of company activity. The article proposes a new approach to probabilistic assessment of distortions in company accounts, which leans on mathematic-statistic models, namely typologization and multi-criteria estimation. This approach makes it feasible not only to find facts of accounts distortion but to identify their trend in the direction of overstating or understating. On the basis of this approach the integral indicator of assessing possibility of finance results’ distortion in company accounting in the direction of their overstating was built. It is connected with companies, whose principle type of activity is food production. The author draws a conclusion that more than a half of joint stock companies in the Russian Federation dealing with food production provide untruthful finance accounting (with the possibility of over 60%), which overstates finance results of its work.

Foreign Direct Investments: The Indirect Way to Economy

2007 ◽  
pp. 63-75 ◽  
Author(s):  
A. Navoi
Keyword(s):  
Russian Federation ◽  
National Economy ◽  
Financial Resources ◽  
Foreign Direct Investments ◽  
Russian Economy ◽  
The Russian Federation ◽  
Methodological Aspects

The article analyzes the situation with attraction of foreign direct investments (FDI) into the Russian Federation. Sharply increased inflow of international financial resources into national economy has highlighted the problem of definitions, the reasons of this phenomenon and its economic contents. The article considers methodological aspects and economic essence of modern FDI. Special accent is made on the estimation of the situation with their attraction into Russia, FDI structure and effectiveness. The conclusions about basic directions of the increase of their effectiveness in the Russian economy are formulated.

scholarly journals DYNAMICS OF THE ROLE OF THE VORONEZH REGION IN ENSURING FOOD SECURITY OF THE RUSSIAN FEDERATION

2020 ◽  
Author(s):  
A. E. Krupko
Keyword(s):  
Food Security ◽  
Russian Federation ◽  
Food Production ◽  
Food Industry ◽  
Voronezh Region ◽  
The Russian Federation ◽  
Agriculture And Food

This article is devoted to the analysis of the dynamics of the role of the Voronezh region in ensuring food security of the Russian Federation, the features are analyzed and trends in the development of agriculture and food industry in the region are identified, as well as directions for increasing the level and sustainability of food production

scholarly journals Method of Calculating the Integral Indicator for Assessing Threats to the Economic Security of the Russian Federation

2020 ◽  
pp. 56-63
Author(s):  
Alexander Vladimirovich Prokopyev
Keyword(s):  
Russian Federation ◽  
National Economy ◽  
Economic Security ◽  
Security Threats ◽  
Legal Documents ◽  
Significance Levels ◽  
The Russian Federation ◽  
Relationship Of ◽  
The Relationship ◽  
Integral Indicator

The paper analyzes and systematizes the basic catego-ries related with threats to the economic security of the Russian Federation, and establishes the relationship of their components in accordance with Federal regulatory legal documents. It provides an overview of the ap-proaches contained in the works of different authors in relation to the formation of the composition of threats to the economic security of the state and the assess-ment of their relevance. As a result, it is concluded that it is necessary to improve existing methods for as-sessing economic security threats for the national economy. The author’s method of calculating an inte-gral indicator for assessing threats to the economic security of the Russian Federation, based on a system of indicators grouped into clusters, is proposed. The initial approbation of the methodology was carried out on the basis of the author’s estimates of threshold val-ues and significance levels of indicators of economic security threats.

scholarly journals Methodological Aspects Concerning Evaluation of the Financial Stability of Companies in the Crisis Economy Conditions

2020 ◽  
Vol 8 (16) ◽  
pp. 513-527
Author(s):  
Elena V Levkina ◽  
Zhanna I Lyalina ◽  
Ekaterina A Kurasova
Keyword(s):  
Economic Crisis ◽  
Russian Federation ◽  
Financial Stability ◽  
Financial Condition ◽  
Current Period ◽  
Doing Business ◽  
The Status ◽  
The Russian Federation ◽  
Methodological Aspects ◽  
A Company

The financial stability of a company is one of the most important criteria for assessing the situation of enterprises both for the current period and for subsequent periods of functioning. Of course, every enterprise wants to have business liquidity, otherwise the basis of entrepreneurship collapses; however, the purpose of doing business is to make a profit. An enterprise can make good profits, but at the same time have large liabilities, that is, debts. In this case, it is difficult to call the company financially stable. The onset of the economic crisis in the Russian Federation only prompts the conduct of such studies. Firstly, because it is necessary to understand how the situation in the country's economy as a whole affects a single enterprise, and secondly, what the prerequisites for this influence can be noticed in advance and how to try to prevent them. The relevance of this study lies in the fact that today in Russia there are a number of difficulties with assessing the status of organizations and their adequate comparison with reality. There are many different methods for assessing the financial condition and, in particular, the financial stability of a company. However, when choosing one of them, it is necessary to consider them in order to identify the shortcomings of their application to certain market conditions. Identification of these disadvantages of different theories will allow us to competently and reliably analyse the financial condition of various companies. It is also worth noting that this topic is relevant not only for the companies themselves. The presence of positive dynamics of financial stability indicators as an integral part of the financial condition of the enterprise is one of the most important bases of investment attractiveness. Therefore, not only a company itself is interested in such studies in the inside, but also other market entities from the outside.

qualification of crimes

2021 ◽  
Author(s):  
Vladislav Antonov
Keyword(s):  
Law Enforcement ◽  
Russian Federation ◽  
Criminal Law ◽  
Law Students ◽  
Practical Application ◽  
The Supreme Court ◽  
Law Enforcement Officials ◽  
The Russian Federation ◽  
Criminal Legislation ◽  
Methodological Aspects

The textbook examines the theoretical aspects of the qualification of crimes, highlights the problems of practical application of the norms and institutions of criminal legislation. The paper analyzes the concepts and categories of criminal law, reveals the organizational and methodological aspects of the legal assessment of criminal encroachments. When preparing the manual, materials of judicial and investigative practice, guiding explanations of the Plenum of the Supreme Court of the USSR, the Russian Federation were used. The manual is addressed to law enforcement officials, lawyers, investigators, law students and anyone interested in the qualification of crimes.

scholarly journals Indication of Nationality in the Passport of a Citizen of the Russian Federation as a Form of Implementation of the Right to Nationality

2020 ◽  
Vol 15 (1) ◽  
pp. 46-53
Author(s):  
N. A. Zaynitdinov
Keyword(s):  
Russian Federation ◽  
Native Speakers ◽  
Constitutional Court ◽  
Foreign Countries ◽  
Russian State ◽  
Different Types ◽  
The Russian Federation ◽  
State Of Affairs ◽  
The Right

Constitutionalists in Russia have disagreed on the possibility of specifying nationality of a citizen in the passport. It is believed that at present the indication of nationality in the passport is not made, but it turns out that this is not the case. Implicit declaration of nationality with the help of a special insert is possible for citizens living in the republics and for native speakers of non-Russian state languages of republics. This state of affairs creates inequality for residents of different types of constituent entities of the Russian Federation and for citizens of different nationalities. Nationality of Russians as a national majority is not expressed in the Russian Federation through the statehood itself and through the institution of citizenship as it is done in foreign countries where nationality is not indicated in the passport. The author substantiates an erroneous stance of the Constitutional Court of the Russian Federation on inadmissibility of specifying nationality of a citizen in his or her passport. It is concluded that it is desirable to restore indication of nationality in the passport for all citizens with the aim of the fullest implementation of the right to nationality in the context of the Russian Federation.

scholarly journals ANALYSIS OF METHODS OF ESTIMATION OF EFFICIENCY OF REALIZATION OF STATE PROGRAMS OF SEPARATE SUBJECTS OF THE RUSSIAN FEDERATION

2016 ◽  
pp. 72-76
Author(s):  
N. V. Levitskaya ◽  
I. I. Saveljiev
Keyword(s):  
Russian Federation ◽  
Government Programs ◽  
Scientific Methods ◽  
Methodological Basis ◽  
Evaluation Of Performance ◽  
The Russian Federation ◽  
Legal Arguments ◽  
State Programs

The analysis of methodological basis of evaluation of performance of government programs of the Russian Federation and some of its subjects is performed. Conclusions of a large variety of actual techniques which can be conditionally combined in three groups as well as of insufficient scientific and legal arguments of actual techniques were drawn. The proposed approach in which the framework of the Association of control and accounts bodies of constituent entities of the Russian Federation will be developed and tested not more than three or four scientific methods of evaluating the effectiveness of implementation of government programs.

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