Developing capital accounting practices in the integrated reporting system of agricultural organizations

2020 ◽  
Vol 23 (8) ◽  
pp. 906-921
Author(s):  
R.A. Alborov ◽  
S.M. Kontsevaya ◽  
S.V. Kozmenkova
Keyword(s):  
Original Method ◽  
Theory And Practice ◽  
Integrated Reporting ◽  
Governance System ◽  
Analysis And Synthesis ◽  
Agricultural Organizations ◽  
Set Up ◽  
Definition Of ◽  
Methodological Aspects ◽  
Agricultural Organization

Subject. This article deals with the theory-and practice-relevant issues of classification and content definition of different types of capital used as sources of operations financing, and recommendations for developing their accounting in agricultural organizations. Objectives. The article aims to substantiate the organizational and methodological aspects of capital accounting development to generate information on value reserve and creation of value as new in the organization's integrated reporting. The article also aims to define the classification and content of capital types as sources of financing for the organization's activities and develop recommendations for developing the accounting of the availability, increase, reduction or transformation of the relevant types of capital in the organization's business activities. Methods. For the study, we used the methods of analysis and synthesis, induction and deduction, analogy, and comparison. The scientific works of domestic specialists and regulations, including the International Standard on Integrated Reporting (IR) are the methodological basis of this work. Results. The article defines conceptual provisions and offers practical recommendations on the set-up and development of capital flow accounting in the corporate governance system of the agricultural organization. It clarifies the classification and economic content of capital as a source of funding for the organization's reproduction activities. The article also offers an original method of accounting for the value reserve (balances) and capital changes. Conclusions and Relevance. The practical application of the developed recommendations for value accounting and capital changes will help generate all the necessary information in the integrated reporting of the agricultural organization to assess its reserves of value, create value as new, economic, environmental, and social efficiency of the organization's activities. The results of the study can be used to develop the theory, methodology and techniques of accounting of capital types as sources of financing of value creation as a result of the agricultural organization's business activities.

scholarly journals Economic security as a component of Ukraine's national security

2019 ◽  
Keyword(s):  
National Security ◽  
Economic Security ◽  
Enterprise Strategy ◽  
Historical Aspect ◽  
Progressive Development ◽  
Complex Approach ◽  
Analysis And Synthesis ◽  
Methodological Approaches ◽  
Definition Of ◽  
Methodological Aspects

The article is devoted to the study of the essence of economic security, the prerequisites of its formation, the definition of the place of economic security in the system of national security of Ukraine. The article conducted a study of theoretical and methodological approaches to the definition of the category of "economic security". The levels of normative regulation of economic security, the historical aspect of the formation of economic security are considered. The main approaches to the interpretation of the essence of the category “economic security of an enterprise” are highlighted. The subject of research is the theoretical and methodological aspects of the formation of the essence of economic security. The aim of the article is a complex study of the essence of economic security, the preconditions of its formation and the definition of its place in the system of national security. The task: to determine the theoretical principles of the role and place of economic security in the national security of Ukraine on the basis of a systematic approach. The methods of research: the methodological basis of the study is the dialectical method of knowledge of economic phenomena, the position of the economic theory of economic security; the analysis and synthesis to determine the theoretical foundations for the economic security formation. The following results were obtained: a study was conducted of theoretical and methodological approaches to the definition of the categories “economic security” and “economic security of an enterprise”. The main conceptual approaches to the interpretation of the essence of the category “economic security of an enterprise” are: the effective use of the resource potential of an enterprise; the state of development of the production and economic system; competitive advantages in the implementation of the enterprise strategy; state of economic development; protection from external and internal threats; harmonization of the economic interests of the enterprise and the environmental subjects; operational stability and progressive development; A complex approach. Considered the level of normative regulation of economic security, the historical aspect of its formation. Conclusions: The role of economic security in the national security of the country is justified. The main approaches to the interpretation of the essence of the category «economic security of an enterprise» are highlighted.

Social reporting in organic animal husbandry

2021 ◽  
Vol 24 (3) ◽  
pp. 297-315
Author(s):  
Guzaliya S. KLYCHOVA ◽  
Alsu R. ZAKIROVA ◽  
Al'fiya R. YUSUPOVA ◽  
Inzilya M. KHAIRULLINA
Keyword(s):  
Systems Approach ◽  
Animal Husbandry ◽  
Social Reporting ◽  
Empirical Methods ◽  
Agricultural Enterprises ◽  
Accounting Principles ◽  
Analysis And Synthesis ◽  
Practical Guidelines ◽  
Set Up ◽  
Methodological Aspects

Subject. The article discusses the issues related to accounting and social reporting in organic animal husbandry. Objectives. We herein outline practical guidelines for accounting in organic animal husbandry, which would allow to gather data for further social reporting. Methods. We applied theoretical and empirical methods, such as the logic method, reasoning, the systems approach, analysis and synthesis. Results. We reviewed accounting principles in animal husbandry provided that organic agriculture coexists with the traditional one. It is advisable to supplement synthetic accounts with additional subaccounts. Using the designed set of accounts, agricultural enterprises will be able to report on adverse environmental effects and actions taken to prevent such effects. The article sets forth forms of social reports, such as Materials in Organic Animal Husbandry, Areas of Organic Animal Husbandry, Costs of Waste Disposal in Organic Animal Husbandry. Conclusions and Relevance. The market of organic animal production is in its infancy. Producers need to set up the management and accounting for processes in the sector, which have their own distinctions. Therefore, designing and refining techniques for accounting and creation of accounts, which would show how the production influences the environment. Theoretical clauses of this study can serve for examining methodological aspects of accounting in organic animal husbandry. Practical guidelines for accounting and preparing social reports are designated for agricultural enterprises that operate in accordance with the organic farming principles.

scholarly journals The Theoretical and Methodological Aspects of the Formation of the Mechanism of Strategic Management of the Economic Security of Enterprise

2020 ◽  
Vol 10 (513) ◽  
pp. 469-477
Author(s):  
L. Y. Vdovychenko ◽  
◽  
M. V. Volosiuk ◽  
Keyword(s):  
Strategic Management ◽  
Analytical Modeling ◽  
Economic Security ◽  
Actual Problem ◽  
Effective Application ◽  
Use Of Resources ◽  
Analysis And Synthesis ◽  
Definition Of ◽  
Favorable Conditions ◽  
Methodological Aspects

In today’s conditions, the enterprises of Ukraine face the issue of ensuring economic security by introducing an appropriate mechanism of strategic management and effective application of its components. The article focuses on the actual problem of ensuring economic security of enterprises and justifies the inter-sectoral nature of the problem studied. To effectively ensure the economic security of enterprise, a mechanism of strategic management of its economic security is needed, which represents a set of directed actions to achieve the goals of the enterprise by creating favorable conditions for the efficient use of resources. The article is aimed at highlighting the theoretical and methodological aspects of the formation of such a mechanism. On the basis of the use of methods of analysis and synthesis, scientific abstraction and logical generalization, through the prism of researching the approaches of scholars to the interpretation of the essence of economic security of enterprise, both the concept of economic security of enterprise and the system of economic security of enterprise are generalized; the principles of the mechanism of strategic management of economic security of enterprises are substantiated; the essence of the definition of the «mechanism of strategic management of the economic security of enterprise» is determined and the methodological aspects of its formation are specified. With applying the analytical modeling method, the structure of the mechanism of strategic management of the economic security of enterprise is proposed. This topic has the prospect of researching the applied aspects of the application of the mechanism of strategic management of the economic security of enterprise in specific industries using the peculiarities and directions of their development.

scholarly journals Formation of students’ health culture as a pedagogical problem

2019 ◽  
Vol 2019 (4 (129)) ◽  
pp. 47-54
Author(s):  
Oleksander Mikheienko ◽  
Halyna Meshko ◽  
Vitalina Lytvynenko ◽  
Marina Dyachenko-Bohun
Keyword(s):  
Healthy Lifestyle ◽  
Human Life ◽  
Theory And Practice ◽  
Necessary Condition ◽  
Health Culture ◽  
Health Related ◽  
Rational Organization ◽  
Methodological Principles ◽  
Definition Of ◽  
Methodological Aspects

The article deals with the problem regarding the health of modern youth as a necessary condition for all-round development, a full-fledged human life, one of the highest values of society. The purpose of the study is to consider the process aimed at forming students’ health culture as a holistic, multilevel, integrative, interdisciplinary direction of the pedagogical activity, to determine its conceptual, methodological and methodological aspects. The research methods are as follows: analysis, synthesis, comparison, generalization and systematization of the data of educational, methodological and scientific literature, conceptual positions of the problem under study, definition of the basic concepts of the research, modelling of the holistic process aimed at forming students’ health culture. The results of the study: the state of the problem concerning health from the viewpoint of the pedagogical sphere has been considered; the concept “culture of students’ health” has been defined; the theoretical and methodological principles of the process aimed at forming students’ health culture have been specified; a pedagogical model facilitating the formation of students’ health culture consisting of four interconnected structural blocks has been elaborated. The target unit defines the purpose and the tasks of the process aimed at forming students’ health culture; the theoretical and methodological unit reveals methodological approaches (holistic, synergetic, competence-based, activity-centred) and specific principles (interdisciplinarity, unity of theory and practice, individualization, natural correspondence); the content block envisages mastering the totality of disciplines (Biology, Anatomy, Physiology, Hygiene, Biochemistry, Ecology, Physical Education, Pedagogy, Psychology, Philosophy, etc.) and the knowledge of the components constituting a healthy lifestyle (motor regime, nutrition, endoecology, a psychoemotional activity, toughening up, rational organization of the vital activity, absence of harmful habits, self-education and self-education on health-related issues, etc.); the procedural block specifies the stages of the development of recreational activities as an external expression of the process aimed at forming students’ health culture. Keywords: health, students’ health culture, theoretical and methodological aspects.

Modern features and tools to analyze the insolvency (bankruptcy) of organizations

2020 ◽  
Vol 19 (12) ◽  
pp. 2301-2335
Author(s):  
I.V. Zenkina
Keyword(s):  
Financial Indicators ◽  
Internal Factors ◽  
Financial Condition ◽  
Modeling Systems ◽  
Depth Analysis ◽  
Analysis And Synthesis ◽  
Methodological Approaches ◽  
Financial Characteristics ◽  
Definition Of ◽  
Methodological Aspects

Subject. The article considers the definition of specific methodological aspects, systematization of methodological approaches and substantiation of tools for the analysis of insolvency (bankruptcy) of economic entities, which enable to timely diagnose negative changes in organization’s financial condition, take measures to prevent unfavorable developments in the situation, and optimize the management impact on business stability. Objectives. The purpose is to determine methodological tools relevant to the analysis and forecast of organization’s insolvency (bankruptcy) to ensure their high quality, clarification of financial and non-financial indicators for deeper analysis, and objective conclusions regarding the financial prospects. Methods. The paper employs analysis and synthesis, detailing and generalization, comparison, abstraction, analogy, economic and mathematical modeling, systems and strategic approaches. Results. The paper shows signs and types of bankruptcy of economic entities, systematizes external and internal factors of organizations’ bankruptcy, includes the results of statistical analysis of economic entities’ bankruptcy in the Russian Federation, defines the methodological features of the analysis of insolvent organizations and its information base, generalizes methodological approaches and tools for analyzing the insolvency (bankruptcy), offers and underpins financial and non-financial indicators that are valuable for using in the framework of in-depth analysis and assessment of the likelihood of insolvency (bankruptcy). Conclusions. The proposals aim at increasing the validity of the organization’s assessment in terms of its compliance with the going concern principle, ensuring the adequate economic, legal and financial characteristics of the business, and formulating objective conclusions on possible bankruptcy and risks for stakeholders.

Principles of economic security management of institutions of higher education

2019 ◽  
pp. 174-181
Author(s):  
Nataliia Tsymbalenko
Keyword(s):  
Management System ◽  
Semantic Analysis ◽  
Security Management ◽  
Economic Security ◽  
Theoretical Concepts ◽  
Economic Role ◽  
Social Mission ◽  
Analysis And Synthesis ◽  
Definition Of ◽  
The University

The subject of research-theoretical concepts of economic security managementof universities. The purpose of the article. The study of the essence of the economicsecurity management system of the university and the definition of its main tasks,the formulation of principles of economic security management of the university.Methodology. The dialectical method, methods of analysis and synthesis, methodsof structural-logical and semantic analysis were used to study and summarizescientific papers on the research topic. The results of the work. The essence of theuniversity’s economic security management system has been reviewed. The maintasks of the control system have been identified. A definition of the university’seconomic security system has been proposed. Principles of management of economicsecurity of the university have been formulated. These are: scientific andorganizational and social principles. Conclusions. The proposed principles allow totake into account the economic role and social mission of universities in managingeconomic security.

Opportunities for improving the insider laws: A comparative analysis of the practice in the USA and Russia

2020 ◽  
Vol 26 (4) ◽  
pp. 796-814
Author(s):  
E.K. Ovakimyan
Keyword(s):  
Financial Markets ◽  
Insider Trading ◽  
Negative Impact ◽  
Business Environment ◽  
Market Manipulation ◽  
Insider Information ◽  
Analysis And Synthesis ◽  
The Usa ◽  
Legislative Perfection ◽  
Definition Of

Subject. The article examines the laws regulating insider trading. Objectives. The study outlines recommendations for refining Law On Countering the Illegal Use of Insider Information and Market Manipulation and Amendments to Some Legislative Acts of the Russian Federation, № 224-ФЗ of July 27, 2010. Methods. The methodological framework includes a general dialectical method, analysis and synthesis, induction and deductions, and some specific methods, such as comparative and formal logic analysis to specify the definition of insider information, structural logic and functional analysis to improve the mechanism for countering insider trading and market manipulation. Results. We discovered key drawbacks to be addressed so as to improve the business environment in Russia. Although the Russia laws mainly mirror the U.S. laws, they present a more extended list of terms concerning the insider information. I believe the legislative perfection should be continued. Conclusions and Relevance. The study helps apply the findings to outline a new legislative regulation or amend the existing ones, add a new mention on the course of financial markets to students’ books, develop new methods for detecting and countering and improving the existing ones. If all parties to insider relationships use the findings, they will prevent insider trading crimes in financial markets and (or) reduce the negative impact of such crimes on the parties.

The specifics of mergers and acquisitions of innovative and technological companies

2020 ◽  
Vol 26 (5) ◽  
pp. 1186-1204
Author(s):  
A.V. Fedorov ◽  
Zh.S. Peredera
Keyword(s):  
Digital Technology ◽  
Comprehensive Analysis ◽  
Methodological Framework ◽  
Comparison Study ◽  
Technology Sector ◽  
Theoretical Perspectives ◽  
Innovation And Technology ◽  
Set Up ◽  
Definition Of ◽  
Traditional Approaches

Subject. The article reviews distinctions of M&A deals in innovation and technology. Objectives. We determine the specifics of innovative and technological companies and its impact on the synergy, process, finance, valuation of M&A deals. Methods. The article employs methods of generalization, comprehensive analysis, systematization, specification, comparison, study into trends and the structure. Graphics and tables are used to display the findings. Results. We conducted the content analysis of the term Mergers & Acquisitions, thus finding the divergence of foreign and the Russian approaches. We provide our own definition of the concept and analyzed the dynamics of the overall M&A market and the innovation and technological sector. The article describes operational distinctions of innovative and technological companies and compares them with conventional sectors. The article determined the specifics of synergy, process, finance, valuation of M&A deals in innovation and technology. Conclusions and Relevance. The innovation and technology sector saw M&A deals become more frequent for the recent five years. What distinguishes them is the number of startups and infant businesses, large M&A deals in order to develop their ecosystems, involve digital technology companies. Traditional approaches should be adapted for structuring M&A deals, their arrangement, financing and valuation of target companies. The findings can lay the groundwork for further studies into the specifics of the innovation and technology sector, M&A deals, and set up the methodological framework for the valuation of innovative and technological companies. The findings can also immediately support parties of M&A deals from theoretical perspectives.

Improving the integrated reporting of electric-power industry companies

2020 ◽  
Vol 23 (8) ◽  
pp. 922-939
Author(s):  
N.V. Malinovskaya ◽  
M.D. Malinovskii
Keyword(s):  
Comparative Analysis ◽  
Electric Power ◽  
Electric Power Industry ◽  
Power Industry ◽  
Integrated Reporting ◽  
Strategic Objectives ◽  
Methods Of Analysis ◽  
Analysis And Synthesis ◽  
Guiding Principles

Subject. This article deals with the issues relating to improving integrated reporting in terms of dovetailing strategic objectives with capital changes. Objectives. The article aims to develop a system of indicators for disclosure of capital types in integrated reporting of electricity generating companies, as well as recommendations aimed at implementing the fundamental concepts and guiding principles of integrated reporting. Methods. For the study, we used the methods of analysis and synthesis, comparison, generalization, and abstraction. As a case study, we conduct a comparative analysis of the disclosure of six types of capital by the largest electricity generating companies, namely PAO Inter RAO, AO Rosenergoatom and PAO RusHydro. Results. The article formulates proposals for disclosure of capital information to address such a lack of accountability as a contradiction to the principle of coherence. It proposes a system of indicators (core and additional) for disclosure of six types of capital by electricity generating companies. Conclusions. A significant reporting problem is the lack of correlation between key strategic objectives and capital changes. The formulated recommendations for disclosure of capital information can help solve this problem, and increase the attractiveness of the integrated report for capital providers.

CONSUMER CREDIT: THEORY AND PRACTICE

2020 ◽  
Vol 3 (3) ◽  
pp. 32-37
Author(s):  
Shavkat Abdullayev ◽  
Keyword(s):  
Consumer Credit ◽  
Theory And Practice ◽  
Current Status ◽  
Consumer Lending ◽  
Definition Of ◽  
Theoretical Foundations

The article discusses the theoretical foundations, current status and ways of improving consumer lending in Uzbekistan. It were studied the views of foreign and domestic scientists on the definition of consumer credit. There are analyzed the disadvantages of consumer credits and are proposed ways to improve them

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