ABOUT THE CONCEPT AND SIGNS CORPORATE COMMERCIAL ORGANIZATIONS

2019 ◽  
Vol 1 (1) ◽  
pp. 100-105
Author(s):  
Келарева Екатерина Владимировна ◽  
Keyword(s):  
Commercial Organizations

Forensic research of staff fraud

2020 ◽  
Vol 23 (5) ◽  
pp. 585-600
Author(s):  
V.A. Timchenko
Keyword(s):  
Effective Means ◽  
Criminal Activity ◽  
Diagnostic Techniques ◽  
Scientific Basis ◽  
Diagnostic Methods ◽  
Structural Units ◽  
Forensic Research ◽  
Economic Information ◽  
Commercial Organizations ◽  
Original Approach

Subject. This article deals with the issues of forensic diagnostics, which is an effective means of detecting, preventing and suppressing staff fraud. Objectives. The article aims to present an original approach to the development of methods of forensic diagnosis of staff fraud based on the modeling method. It is also intended to identify a structure of staff fraud patterns and justify the need to classify the staff fraud methods. Methods. For the study, I used the methods of comparative analysis, systematization, induction, and deduction. Results. The article defines approaches to the formation of diagnostic methods of staff fraud and presents typical inconsistencies that arise in economic information under the influence of fraudulent actions of staff. It describes some diagnostic techniques that can detect staff fraud elements that occur in certain ways of criminal activity. Conclusions and Relevance. The proposed original approach helps develop standard and specific methods for diagnosing staff fraud on a scientific basis. The provisions outlined in the article can serve as a basis for scholarly discussion, contribute to the effectiveness of research on counter-fraud in the field of personnel fraud, and can be applied to the practical activities of structural units and individuals whose task is to combat staff fraud in commercial organizations.

Cancellation of the limit on the value of fixed assets: reflect retrospectively and prospectively

2021 ◽  
pp. 38-55
Author(s):  
L.V. Sotnikova
Keyword(s):  
Russian Federation ◽  
Current Period ◽  
Fixed Assets ◽  
The Russian Federation ◽  
Ministry Of Finance ◽  
The Right ◽  
Commercial Organizations ◽  
Accounting Procedure

A single limit on the value of fixed assets for all commercial organizations, equal to forty thousand rubles and existed in accordance with the Order of the Ministry of Finance of the Russian Federation of December 24, 2010 № 186n in PBU 6/01 “Accounting for fixed assets” from January 1, 2011 in the new standard — FSBU 6/2020 “Property, plant and equipment” does not apply. Organizations themselves can determine such limits for their organizations, above which they will consider objects as fixed assets, and below which they will write off to expenses of the current period. The regulator also granted the reporting entities the right to switch to the new accounting procedure voluntarily from January 1, 2021, or, already on a mandatory basis, from January 1, 2022. The article examines, using an example, a retrospective and prospective transition to new individual limits for fixed assets from January 1, 2021.

HALF-WAY TECHNOLOGIES ARE PROFITABLE

PEDIATRICS ◽  
1995 ◽  
Vol 95 (5) ◽  
pp. 681-681
Keyword(s):  
The Other ◽  
Other Hand ◽  
Per Se ◽  
Commercial Organizations

Decisive interventions, like vaccines, can be quite inexpensive. But commercial organizations make money by selling commodities; they cannot produce and sell "health" per se. The most profitable commodities are those embodying the "half-way" technologies, for those with the means to pay for them-again and again and again. Vaccines, on the other hand, "may never prove as enticing as drugs for pharmaceutical makers. They can be quite expensive to develop, and they produce less income-repeated refills not required ... "

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