Analyzing foreign approaches to company investment appeal assessment

2020 ◽  
Vol 19 (10) ◽  
pp. 1822-1839
Author(s):  
E.B. Tyutyukina ◽  
T.N. Sedash
Keyword(s):  
Sustainable Development ◽  
Social Responsibility ◽  
Scientific Methods ◽  
Competitive Edge ◽  
General Scientific ◽  
Financial Performance Measures ◽  
Basic Approaches ◽  
Definition Of ◽  
The Impact ◽  
Technological Mode

Subject. The article addresses the concept and basic approaches to assessing the investment appeal of the company. Objectives. The purpose is to review and systematize main approaches that are used to assess investment attractiveness, based on the analysis of foreign sources from international databases of publications, taking into account the current requirements of company's commitment to sustainable development and social responsibility. Methods. The study employs general scientific methods of cognition, as well as the systems and comparative analysis. Results. We consider differences in the definition of company's investment appeal in Russia and abroad, enabling to better understand the theoretical studies of foreign colleagues. Conclusions. In foreign literature, the company's investment attractiveness is assessed, using its financial performance measures, valuations, the impact of intangible assets on investment attractiveness, taking into account its compliance with the modern technological mode and commitment to principles of sustainable development and social responsibility. The adherence to these principles increases the investment appeal of any company and gives it an undeniable competitive edge.

scholarly journals On the Application of Information Audit for the State Public Audit

2021 ◽  
Vol 11 (3) ◽  
pp. 36-46
Author(s):  
Ye. A. Chegrinets
Keyword(s):  
Public Management ◽  
Legal Status ◽  
Financial Control ◽  
Scientific Methods ◽  
The Public ◽  
Public Resources ◽  
General Scientific ◽  
Analytical Research ◽  
Basic Approaches ◽  
Definition Of

The paper analyzes methodological approaches to the implementation of information audit by public audit institutions. The aim of the research is to analyze instruments of the traditional information audit developed as a part of information management theory and to make propositions on its basis on the creation of methodology of information audit as a form of public audit. It is based on general scientific methods, including comparative analyzes. The article substantiates the necessity for public audit institutions to conduct information audit due to the key value of information and information resources for the legality and efficiency of the public resources' management. The authors analyze basic approaches to the definition of the traditional information audit and its instruments. Based on this the authors made a conclusion that such general approach could be used for the purposes of public audit with necessary amendments due to specific aims of this type of public financial control, legal status of public audit institutions and position of auditees in the public management system. The study defines basic stages of the information audit conducted by public audit institutions and unique characteristics of its aims due to their interrelations with the tasks of audits and analytical research performed by such bodies. The paper also proposes basic instruments for the data collection as well as a general approach to interaction between auditors conducting information audit, auditees and other stakeholders.The practical results of the research are relevant for the introduction of information audit instruments into the practice of public audit institutions and for the development of applicable methodological documents.

scholarly journals ETHYMOLOGY AND GENESIS OF THE CONCEPT “CORPORATE SOCIAL RESPONSIBILITY”

2020 ◽  
pp. 158-165
Author(s):  
Iryna Perevozova ◽  
Khrystyna Storoshchuk
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Enterprise Management ◽  
Scientific Methods ◽  
Role Of The State ◽  
History Of ◽  
General Scientific ◽  
Definition Of ◽  
Corporate Social ◽  
Market Relations

Introduction. Increasing of interest in corporate social responsibility has become currently important in Ukraine only in recent years, at a time when the concept of corporate social responsibility has been developing around the world for several decades. Domestic enterprises rarely use the principles of social responsibility in their activities. The level of familiarity with this topic is insufficient to understand the importance of the issue for business, and most often such a position is argued of financial insolvency. Purpose. Given the above, it is important to describe the process of origin of the concept of "corporate social responsibility", to understand the reasons for its emergence, as well as to formulate a modern interpretation of the term. This will prove its importance in the light of current trends in the economy as a whole, show the need for implementation and use in all economic entities. The theoretical basis of the research is the basic principles of management and economics. To carry out scientific searches on the topic were used general scientific methods of cognition, methods of logical analysis, generalization, synthesis. Results. The article deals with the origin of the concept of "corporate social responsibility", historical preconditions for its emergence. The transformation of understanding of corporate social responsibility from unsystematic activity in the field of charity to more specific realization of it as a component of the overall strategy of enterprise management is observed. The main landmarks in the history of its development and the role of the state in fixing this concept in the consciousness of business are determined. Various approaches to the definition of CSR are presented. The applicability of the concept for modern companies in the context of matching the trends of business sphere and the needs of society is determined. The importance of CSR for the enterprise and society as a whole in the current conditions of workplace and market relations is formulated.

scholarly journals LEGAL STATUS OF THE COURT SESSION SECRETARY IN CIVIL AND ADMINISTRATIVE PROCEEDINGS

2020 ◽  
pp. 55-66
Author(s):  
Kateryna Kutsenko ◽  
Keyword(s):  
Public Service ◽  
Legal Status ◽  
Legal Protection ◽  
Civil Servants ◽  
Scientific Methods ◽  
Analysis And Synthesis ◽  
General Scientific ◽  
Definition Of ◽  
Administrative Proceedings ◽  
The Impact

The scientific research is focused on the legal status of the court session secretary in civil and administrative proceedings. The purpose of the article is to determine specific features of the legal status of the court session secretary. The objective of the research is to develop recommendations for amending the current legislation to improve the legal status of the court session secretary. The methodological basis of the research constituted general scientific and special legal methods of cognition. The author has used the method of philosophical dialectics among the general scientific methods, which is revealed through the methods of analysis and synthesis, ascent from simple to complex, from abstract to concrete, modeling, abstraction, idealization and formalization. The special legal methods used in the research combine systemic, theoretical and legal, formal and dogmatic, comparative and legal methods of cognition, as well as the method of state and legal modeling. The norms of legislative acts and by-laws regulating the legal status of this official have been analyzed. The author has defined specific features of the legal status of the court session secretary related to the public service, belonging to the court administration, place and significance in civil and administrative proceedings. Specific features of the legal status of the court session secretaries are to apply the rights and responsibilities of civil servants to them; to appoint them to the position based on the results of the competition; the submission of a declaration of their property status for the previous year before the appointment; to apply restrictions of civil servants and anti-corruption restrictions for them. Remuneration, social and legal protection of the court session secretaries are determined in accordance with the legislation on public service; they exercise their powers within the internal labor regulations established for court staff, they comply with the rules of conduct for court employees and ethical requirements for civil servants in relations with court staff and visitors. Among specific features of the legal status we should name the existence of special grounds for bringing to disciplinary liability, the focus of powers on organizational provision of the case hearing by a judge, the impact of the nature of communication (interaction) of the court session secretary with the participants in the trial on the authority of the judicial power in society, the possibility to file the motion to recuse the court session secretary in civil and administrative proceedings. The author as a result of studying the researched problem has formulated own definition of the “legal status of the court session secretary”. It has been offered to amend the current legislation, which determines the legal status of the court session secretary.

YOUTH CRIMINAL SUBCULTURE AS A FACTOR IN THE FORMATION OF THE PERSONALITY OF A MINOR CRIMINAL

2020 ◽  
Vol 10 (3) ◽  
pp. 177-180
Author(s):  
VERA SHUNYAEVA ◽  
Keyword(s):  
Research Method ◽  
Negative Impact ◽  
System Research ◽  
Scientific Methods ◽  
General Scientific ◽  
Definition Of ◽  
A Minor ◽  
Method Analysis

The article is devoted to the research of the youth criminal subculture and its impact on the personality of under-aged. In the course of analysis of this negative impact, a definition of the criminal subculture of under-aged was proposed. The main principles of such a criminal subculture as AUE (the acronym, transcribed from Russian: АУЕ or А.У.Е., comes from «Арестантский уклад един» / “Prisoners Unity (Solidarity)” are defined. The reasons contributing to the development of this negative phenomenon and the typical fea- tures of a minor sharing the ideology of the AUE were identified. The methods for counteracting the AUE were proposed. The method- ological basis of the research is formed by general scientific methods: dialectical, system research method, analysis, synthesis, induction, deduction, analogy, etc., as well as such private scientific methods as comparative legal, formal legal, structural and functional, statistical ones. The authors relied on the results of research by Russian and foreign legal scholars, sociologists, psychologists.

Russian Accounting Standard (PBU) 18/02: Principles on the balance method use

2020 ◽  
Vol 23 (12) ◽  
pp. 1356-1382
Author(s):  
E.V. Olomskaya ◽  
A.A. Aksent'ev
Keyword(s):  
Balance Method ◽  
Deferred Taxes ◽  
Accounting Standard ◽  
Scientific Methods ◽  
The Public ◽  
General Scientific ◽  
The Impact ◽  
Original Approach ◽  
Descriptive Method ◽  
Tax Accounting

Subject. This article discusses the methodological features of Russian Accounting Standard (PBU) 18/02 Income Tax Accounting when using the balance method to account for deferred taxes. It considers whether the clarification of permanent tax differences is justified, and it analyzes in detail the features of accounting for temporary differences and offers a visual and descriptive method for determining and correlating them in accounts. Objectives. The article aims to justify the reason for linking permanent tax differences to such accounting categories as Income and Expenses. It also aims to develop a methodological toolkit that simplifies the perception of the balance method and demonstrates the procedure for determining temporary differences. Methods. For the study, we used the methods of analysis, synthesis, observation, comparison, and other general scientific methods. Results. The article justifies the clarification of permanent differences from the position of accounting categories. It offers an original approach that helps visually classify temporary differences. The formalization of the balance method helped identify the logic of its reflection in accounting statements. Conclusions and Relevance. To ensure that accounting is not distorted due to the impact of taxation, it is necessary to develop a unified conceptual framework, as well as develop existing methods and introduce new ones that do not contradict the public concept of interaction between accounting and tax accounting. The research results are intended for training, scientific and practical activities of specialists in the field of accounting and audit, as well as students studying under this program, in order to study the features of applying the balance method for accounting for deferred taxes.

scholarly journals Multi-Use of the Sea as a Sustainable Development Instrument in Five EU Sea Basins

2021 ◽  
Vol 13 (15) ◽  
pp. 8159
Author(s):  
Joanna Przedrzymirska ◽  
Jacek Zaucha ◽  
Helena Calado ◽  
Ivana Lukic ◽  
Martina Bocci ◽  
...  
Keyword(s):  
Sustainable Development ◽  
Baltic Sea ◽  
Spatial Planning ◽  
Economic Benefits ◽  
The Black Sea ◽  
The North ◽  
The North Sea ◽  
Maritime Spatial Planning ◽  
Definition Of ◽  
The Impact

This paper examines the concept of maritime multi-use as a territorial/SPATIAL governance instrument for the enhancement of sustainable development in five EU sea basins. Multi-use (MU) is expected to enhance the productivity of blue economy sectors, as well as deliver additional socio-economic benefits related to the environmental and social dimensions of sustainable development. The paper provides a definition of maritime multi-use and identifies the multi-uses with the highest potential in EU sea basins. In each sea basin, multi-use plays a different role as concerns sustainable development. For the Eastern Baltic Sea, the Mediterranean Sea and the Black Sea, the MU focus should remain on the environmental pillar of sustainable development. In the North Sea, North Atlantic and Western Baltic Sea, addressing social sustainability seems a key precondition for success of MU in enhancement of sustainable spatial development at sea. Moreover, it has been suggested to introduce MU key global strategies such as SDGs or Macroregional strategies and action plans and to supplement maritime spatial planning with sectoral incentives and educational efforts as key vehicles supporting MU. The paper concludes by identifying aspects which, in order to inform maritime spatial planning and maritime governance regarding a more conscious application of the aforementioned concept, require further investigation. Key tasks are related to: more profound evaluation of performance of policies supporting MUs, researching the impact of MU on societal goals and on the MU costs and benefits, including external ones, and finally identifying the impact of MU on the development of various sectors and regions on land.

Post-pandemic transformation of the labor market

2021 ◽  
Vol 20 (4) ◽  
pp. 684-696
Author(s):  
Dinara R. ORLOVA ◽  
Yuliya S. OTMAKHOVA ◽  
Irina A. PUZYREVA
Keyword(s):  
Labor Market ◽  
Displaced Workers ◽  
Remote Work ◽  
Scientific Methods ◽  
Process Implementation ◽  
Basic Competencies ◽  
Market Transformation ◽  
General Scientific ◽  
Ambiguous Effect ◽  
The Impact

Subject. One of the most important effects of the pandemic on the economy is the labor market transformation. It is projected that there will be a structural transformation of the map of in-demand professions and competencies. The labor market will adapt to the requirements of maximum digitalization of the labor functions process implementation. Objectives. The aim is to study the effects of the COVID-19 pandemic on the labor market. Our tasks are to investigate the impact of the pandemic on various sectors of the economy, identify new professions in the new environment, find out the skills demanded by employers during the COVID-19 pandemic. Methods. The study employs dialectical and systems approaches, general scientific methods of logical and comparative analysis to achieve the intended objective and solve the problem of determining the post-pandemic changes in the labor market. Results. We identified short-term and long-term market transformations caused by the COVID-19 pandemic. They result in changes in basic competencies and systemic restructuring of the structural and professional component of workforce. Conclusions. The pandemic has a complex and ambiguous effect on the labor market. Companies are committed to accelerating the digitalization of work flows, education, expanding the remote work, and automating tasks within the organization. The impact of the pandemic should be addressed by supporting the displaced workers and monitoring the new opportunities in the labor market.

Administration of the educational process (legal and linguistic-didactic aspects) in the conditions of quarantine and post-quarantine measures caused by covid-19

Eduweb ◽  
2021 ◽  
Vol 15 (2) ◽  
pp. 181-193
Author(s):  
Vira Mizetska ◽  
Olena Sierykh ◽  
Hanna Savchuk ◽  
Diana Yevtimova ◽  
Oleh Synieokyi
Keyword(s):  
Public Relations ◽  
Educational Process ◽  
Scientific Methods ◽  
Functional Changes ◽  
Educational Processes ◽  
Special Scientific ◽  
Science And Education ◽  
General Scientific ◽  
The Subject ◽  
The Impact

The aim of the study is to characterize the impact of the COVID-19 pandemic on the administration of the educational process on the examples of legal and linguistic-didactic aspects. The object of the study is systemic and functional changes in science and education under the influence of the COVID-19 pandemic. The subject of the study is public relations in the field of education and science in their legal and linguistic-didactic aspect under the influence of the COVID-19 pandemic. Research methods are general scientific and special scientific methods, in particular, system-structural, formal-legal, hermeneutic; methods of analysis, synthesis. As a result of the research, the peculiarities of administration of educational processes in the conditions of COVID-19 in the aspect of mechanisms of legal support of activity of bodies of education and science, linguodidactics were formulated; the characteristic of systemic changes in the sphere of education which have occurred under the influence of the distribution of a coronavirus is carried out; describe the main approaches contained in the current scientific literature to solve the above problems.

scholarly journals The Environmental Aspect in the Concept of Corporate Social Responsibility in the Energy Industry and Sustainable Development of the Economy

Energies ◽  
2021 ◽  
Vol 14 (18) ◽  
pp. 5993
Author(s):  
Katarzyna Huk ◽  
Mateusz Kurowski
Keyword(s):  
Sustainable Development ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Negative Impact ◽  
Iso 14001 ◽  
Energy Industry ◽  
Environmental Aspect ◽  
The World ◽  
Corporate Social ◽  
The Impact

Sustainable development is now an important direction for the further development of all economies in the world. It is important to balance economic development with the impact on the environment and our planet. Another direction in the development of management sciences is the emergence of the concept of Corporate Social Responsibility, which considers this impact in three key aspects—economic, environmental and social—in terms of microeconomics. This concept gives companies specific guidelines and tools that minimize their negative impact on the environment. Reducing the negative impact of companies influences the environment and this is what is mainly associated with them. However, companies should also pay attention to internal consistency and caring for employees. Company practices such as the exploitation of people, including children, and injustice in the workplace are some of the factors that can be observed in less developed countries. The article focuses on the presentation of the environmental aspect in the context of the concept of corporate social responsibility. We analyzed individual sectors of the economy in terms of the environmental aspect, with particular emphasis on the energy industry. The study is based on a statistical analysis taking into account data from 1718 companies from all over the world. The aim of the article is to present the environmental aspect in the context of corporate social responsibility in the energy industry as a direction for sustainable development of the economy. The article is based on the analysis of the literature and databases presenting CSR, which was created on the basis of questionnaire research. The article shows which regions of the world are worse and which are better in terms of the environmental aspects of CSR. Conclusions on the main CSR guidelines for the environment are also presented. We analyzed factors such as environmental routines, policies and targets, implementation of environmental management systems, ISO 14001/EMAS certification, environmental reporting, environmental requirements inside the supply chain, the trend of GHG emissions and the trend of energy consumption for their environmental impact. The analysis was carried out on the basis of given regions of the world and individual sectors of the economy, especially the energy industry.

Sign in / Sign up

Export Citation Format

Share Document