Management expenses in the context of Federal Accounting Standard (FSBU) 5/2019 – Inventories

2021 ◽  
Vol 22 (4) ◽  
pp. 392-406
Author(s):  
Tat'yana Yu. SEREBRYAKOVA
Keyword(s):  
Systems Approach ◽  
Cost Effective ◽  
Accounting Standard ◽  
Administrative Costs ◽  
Top Managers ◽  
Study Results ◽  
Logical Notion ◽  
Definition Of ◽  
The Impact ◽  
Methodological Guidelines

Subject. This article deals with the issues of accounting and write-offs of management costs and disclosure in reporting, their role for top managers, as well as improving the delineation and qualification of the types of costs to be accounted for as managerial, and the impact of the proposed approaches on reporting performance. Objectives. The article aims to justify the need for a clearer definition of management costs and a more logical, cost-effective division of costs into production and management ones. Methods. For the study, I used the systems approach, logical generalization and abstraction. Results. The study shows that not all expenses that organizations account for as the management ones are actual. Many of the costs relate to production activities. Since the methodological guidelines for accounting for material and operational costs have been abolished in connection with the adoption of FSBU 5 – Inventories, they may not be applied any more. Conclusions and Relevance. The subject terminology and a clear concept of management costs need to be defined. IFRS 2 – Inventories gives a more logical notion of management costs in combination with administrative costs. This makes it possible to adapt the accounting according to the Russian standards to the running accounting practice with a minimum recalculation. The presented study results are intended to develop theoretical views on the formation of the actual cost of finished products, the full cost of implementation and interpretation of these indicators for management. The results can be used for scientific and practical activities related to financial and management accounting research.

scholarly journals Формирование среды реализации цифровых инициатив сотрудников банка

2019 ◽  
pp. 48-54
Author(s):  
Тарас Гриценко ◽  
Жанна Передера ◽  
Анна Теряева
Keyword(s):  
Banking Sector ◽  
Economic Security ◽  
New Professionals ◽  
Advantages And Disadvantages ◽  
Study Results ◽  
The Matrix ◽  
Banking Business ◽  
The Stability ◽  
Definition Of ◽  
The Impact

В работе рассматривается возможность формирования в банковском секторе среды, в которой сотрудники смогут самостоятельно реализовывать цифровые инициативы для развития компании и самообучения. Обоснована необходимость её наличия. Проведен анализ соответствия поставленной проблемы российским и мировым трендам на основе изучения федеральных программ и оценок рейтинговых агентств. В результате исследования разработан бизнес-процесс реализации цифровых инициатив, про-веден конкурентный анализ его преимуществ и недостатков перед традиционным подходом к обучению. The article discusses the possibility of forming in the banking business an environment in which employees will be able to in-dependently implement digital initiatives for the development of the company and self-learning. The necessity of its presence is grounded. The analysis of compliance of the problem with the trends in Russia and the world based on the study of Federal programs and ratings agencies. To attract new staff with the necessary knowledge, banks have a number of tools - business classes, sponsorship programs, mentoring, hackathons, man-agement fights, case-championships, etc. It has been revealed that new professionals with technical skills can solve complex problems and generate products. But it’s difficult for them to dive into the banking sector, study its features and offer their own solutions to problems. It was also revealed that the company is interested in product results that are practice oriented. Com-bining product results and training is only possible by creating an environment in which they can discuss their ideas, find sup-port and implement them. As a result, a business process for the implementation of digital initiatives has been formed, a competi-tive analysis of its advantages and disadvantages over the tradi-tional approach to training has been conducted. strategies. The leading method of research is the definitions according grouping to the principles of the matrix method. It was revealed that the economic security concept is disclosed using factors freely com-bined into three groups (includes: sustainability, protection of interests, ensuring sovereignty), and the most common definitions are built using words-markers: state, security, advantage, process. One of the main study results is an algorithm for constructing the definition of the economic security concept, which allows to model and refine the definition of the concept based on the initial categories, consider-ing the economic context. The author's definition is also formulated, which reflects the interrelation of such components as the protection of interests, the impact of threats, the stability preservation, inde-pendence, ensuring development, self-adaptation and self-reproduction.

scholarly journals An Exploratory Study on The Use of 3d Hologram Visualization in Egypt's Educational Theater

2020 ◽  
Vol 14 ◽  
Keyword(s):  
Exploratory Study ◽  
Modern Technology ◽  
Ministry Of Education ◽  
Educational Activities ◽  
Use Of Technology ◽  
Study Results ◽  
Educational Theater ◽  
Theatrical Performances ◽  
Definition Of ◽  
The Impact

This research paper is an exploratory study on the uses of hologram technology in educational theaters in Egyptian schools. Considering theater as one of the instructional methods adopted by the Egyptian Ministry of Education in the school curricula, and as an accredited school activity within a group of other educational activities. The introduction provides an overview of holographic technology and predicts its future in student learning. It further outlines educational activities that have become heavily dependent on technology in training and application, with the simplistic definition of 3D technology and 3D imaging explained. The literature review presents publications in hologram technology and related publications, explaining the different concepts of holographic, virtual, and augmented reality. The applicability of these concepts is elucidated, especially in theater activity as an educational tool in schools and educational institutions. Besides, the research focuses on the educational theater in Egypt, and the use of technology as a supportive means of achieving the goals of educational activities that may apply to exceptional capabilities and requirements. Modern technology using hologram may provide solutions to basic requirements for the stage, lighting arts, decoration, and theatrical illusions to achieve the goals of theatrical performances for educational purposes. The study used a sample size of 400 individuals represented as those responsible for performing theater activity in several schools in four different governorates in Egypt. The study results showed the impact of holographic technology in Egyptian school theaters and future challenges that may hinder the implementation of holographic technology in educational theatres, making references to previous studies on the topic. In its conclusions, the study addressed the funding gap and other challenges facing the implementation of hologram technology in educational theaters in Egypt

scholarly journals A Foundation for Measuring Community Sustainability

2019 ◽  
Vol 11 (7) ◽  
pp. 1903 ◽  
Author(s):  
Pamela Mischen ◽  
George Homsy ◽  
Carl Lipo ◽  
Robert Holahan ◽  
Valerie Imbruce ◽  
...  
Keyword(s):  
Systems Approach ◽  
Sustainability Assessment ◽  
Assessment System ◽  
Community Sustainability ◽  
Review Of The Literature ◽  
Global Sustainability ◽  
Multi Scale ◽  
Assessment Systems ◽  
Definition Of ◽  
The Impact

In order to understand the impact of individual communities on global sustainability, we need a community sustainability assessment system (CSAS). While many sustainability assessment systems exist, they prove inadequate to the task. This article presents the results of a systematic review of the literature on existing sustainability assessment systems; offers a definition of a sustainable community; provides a multi-scale, systems approach to thinking about community; and makes recommendations from the field of performance measurement for the construction of a CSAS.

Federal Accounting Standard (FSBU) 5/2019 – Inventories: An investigation of commodity operations during forensic auditing

2021 ◽  
Vol 22 (12) ◽  
pp. 1368-1385
Author(s):  
Svetlana V. KOZMENKOVA ◽  
Ekaterina V. TYUN’KOVA
Keyword(s):  
Fair Value ◽  
Theory And Practice ◽  
Accounting Standard ◽  
Accounting Practice ◽  
Forensic Accounting ◽  
Forensic Expert ◽  
Accounting Expertise ◽  
Definition Of ◽  
The Impact ◽  
Economic Crimes

Subject. This article focuses on accounting expertise that holds a unique position in the system of effective economic crimes and infringement prevention. Objectives. The article aims to identify the impact of the new Federal Accounting Standard (FSBU) 5/2019 – Inventories on the procedure for conducting a forensic accounting examination of commodity transactions in trade. Methods. For the study, we used a comparative analysis, systematization, induction and deduction. Results. Based on the research results, the article proposes a definition of the subject of forensic accounting examination of commodity transactions, and it reveals that the introduction of FSBU 5/2019 – Inventories into accounting practice contributed to the emergence of such examination objects as the fair value of goods and their impairment. The article also proposes to use in the activities of a forensic expert accountant the author-developed algorithms for conducting expert examinations. Conclusions and Relevance. The implementation of FSBU 5/2019 introduces new objects of forensic accounting examination of commodity transactions in trade, so the proposed algorithms for expert examination will contribute to optimizing the activities of the forensic expert accountant. The results of the study can be applied both in the theory and practice of forensic economic expertise.

scholarly journals Integration processes and identity: a view of the European youth

2021 ◽  
Vol 12 (1) ◽  
pp. 39-61
Author(s):  
Elena V. Viktorova ◽  
Daria A. Petrenko ◽  
Natalia V. Vlasova
Keyword(s):  
European Integration ◽  
National Identities ◽  
European Identity ◽  
Study Materials ◽  
Depth Interview ◽  
Study Results ◽  
European Values ◽  
Definition Of ◽  
The Impact ◽  
European Youth

The presented article, based on the empirical study materials, examines the concept of European identity and the attitude to the European integration of the young people in a number of the EU countries. The relevance of the study is determined by the lack of a clear definition of the concept of “European identity” in the scientific discourse, as well as the need to assess to what extent the opinion of Europeans, in particular of the younger generation, coincides with the statements of researchers in this field. The objective of this study is to determine how representatives of European youth understand European identity, to highlight its main elements and assess the impact of European integration processes on the formation of European and national identities. Students from European countries were selected as the target group of the study, since their worldview was formed in the context of a united Europe. The research was carried out within the framework of the Erasmus + Jean Monnet Project “Transformation of identities in Europe and Russia in modern conditions” (Project No. 611458-EPP-1-2019-1-RU-EPPJMO-PROJECT). In conducting the research, the in-depth interview was chosen as the main method.he results of the study showed that respondents, whilst identifying themselves as Europeans, still find their national identity more important. Among the elements of European identity, the respondents name, first of all, “European values” (mobility, freedom, democracy), as well as cultural (religion) and behavioral characteristics (love of travel). The study results are preliminary and allow us to identify the most significant trends in the formation of the modern European identity, that will serve as the basis for further research.

scholarly journals An Exploratory Study on The Use of 3d Hologram Visualization in Egypt's Educational Theater

2020 ◽  
Vol 14 ◽  
Keyword(s):  
Exploratory Study ◽  
Modern Technology ◽  
Ministry Of Education ◽  
Educational Activities ◽  
Use Of Technology ◽  
Study Results ◽  
Educational Theater ◽  
Theatrical Performances ◽  
Definition Of ◽  
The Impact

This research paper is an exploratory study on the uses of hologram technology in educational theaters in Egyptian schools. Considering theater as one of the instructional methods adopted by the Egyptian Ministry of Education in the school curricula, and as an accredited school activity within a group of other educational activities. The introduction provides an overview of holographic technology and predicts its future in student learning. It further outlines educational activities that have become heavily dependent on technology in training and application, with the simplistic definition of 3D technology and 3D imaging explained. The literature review presents publications in hologram technology and related publications, explaining the different concepts of holographic, virtual, and augmented reality. The applicability of these concepts is elucidated, especially in theater activity as an educational tool in schools and educational institutions. Besides, the research focuses on the educational theater in Egypt, and the use of technology as a supportive means of achieving the goals of educational activities that may apply to exceptional capabilities and requirements. Modern technology using hologram may provide solutions to basic requirements for the stage, lighting arts, decoration, and theatrical illusions to achieve the goals of theatrical performances for educational purposes. The study used a sample size of 400 individuals represented as those responsible for performing theater activity in several schools in four different governorates in Egypt. The study results showed the impact of holographic technology in Egyptian school theaters and future challenges that may hinder the implementation of holographic technology in educational theatres, making references to previous studies on the topic. In its conclusions, the study addressed the funding gap and other challenges facing the implementation of hologram technology in educational theaters in Egypt

scholarly journals The Reflection of the application TD-ABC approach on profits persistence Applied study in the General State of Hydraulic Industries Factory of Plastic*

2019 ◽  
Vol 25 (116) ◽  
pp. 226-261
Author(s):  
Sabiha Barzan Alubaidy
Keyword(s):  
Traditional Method ◽  
Indirect Costs ◽  
Cost Effective ◽  
Research Problem ◽  
Activity Based Costing ◽  
Use Of Time ◽  
Applied Study ◽  
Definition Of ◽  
The Cost ◽  
The Impact

The interest of many companies has become dealing with the tools and methods that reduce the costs as one of the most important factors of successful companies, and became the subject of the attention of many economic units because of the impact on the profits of company, and since the nineties of the last century the researchers and writers gave great attention to this subject, especially in light of the large competition and rapid developments in cost management techniques, as well as the wide and significant change in production methods that have been directed towards achieving customer satisfaction, all this and more driven by economic units in all sectors whether it is service or productivity to find methods that would reduce the costs and thereby increase the profits. As well as achieving a market share compared to economic units operating in the same sector. This study seeks to apply the method of reducing the manufacturing factory overhead costs through the use of time-driven activity-based costing. The aim of the research is to use this technique and to determine the effect of this method in measuring the profit persistence of the company. The traditional method used in the company the research sample to determine the indirect costs and the extent of its impact on the measurement of the profit persistence, the definition of the concepts and characteristics of the method of cost-based activity and the cost method based on time-driven activity and justifications applied to companies, so, the research problem was that the traditional method used by the company the research sample in determining manufacturing factory overhead costs is not fair and objective as it builds the actual basis for determining manufacturing factory overhead costs at the level of the factory as a whole. Consequently, it does not represent cost-effective information that reflects the cost-effectiveness of the plant in the sample of the research and in a manner that affects the profitability of the company the research sample and thus in measuring the profit persistence.

scholarly journals Water infrastructure and economic security of regional socio-economic systems: evidence from Ukraine

2020 ◽  
Vol 18 (2) ◽  
pp. 166-179 ◽  
Author(s):  
Svitlana Fedulova ◽  
Oleksandr Pivovarov ◽  
Veronika Khudolei ◽  
Vitalina Komirna ◽  
Andrii Kalynovskyi
Keyword(s):  
Economic System ◽  
Critical Infrastructure ◽  
Water Security ◽  
Economic Security ◽  
Security System ◽  
Economic Systems ◽  
Water Infrastructure ◽  
Study Results ◽  
Definition Of ◽  
The Impact

The correlation between the development of a regional economy and the degree of infrastructural development of a country or its territory is a common practice. Considering this, the paper is aimed at studying the impact of water infrastructure on the economic security of regional socio-economic systems in order to develop a water security system for them. A variety of threats against key waterworks can seriously undermine the national economy and water security of regions and cities. Thus, the study analyzes the process of transformation of water infrastructure in the context of ensuring the economic security of regional socio-economic systems. It offers the definition of such categories as “water infrastructure” and “water security of a regional socio-economic system” to formulate a relevant economic policy in Ukraine based on world experience. The study proves the need to attribute water infrastructure to the critical infrastructure sectors of Ukraine and its regions, based on the best world practices in managing water resources and protecting the water infrastructure itself from technogenic, physical, and cyber-physical threats. According to the study results, conceptual bases for ensuring the economic security of regional socio-economic systems are developed, which differ in view of the water security system of the regional socio-economic system, giving priority to the engineering and technical infrastructure of a region.

The Application of Ecological Modelling to Toxic Contaminants and Ecosystem Stress

1989 ◽  
Vol 24 (2) ◽  
pp. 323-344
Author(s):  
Efraim Halfon
Keyword(s):  
Expert System ◽  
Systems Approach ◽  
Data Gathering ◽  
Operational Definition ◽  
Ecological Modelling ◽  
Artificial Intelligent ◽  
Systems Ecology ◽  
Definition Of ◽  
Intelligent Methods ◽  
The Impact

Abstract This review analyzes the application of ecological modelling to problems concerning toxic contaminants and ecosystem stress and explains the purpose and methods of the systems ecology approach, which could be useful to individuals involved in data gathering activities. The review provides operational definitions of ecosystem stress, gives a description of methods of the systems approach and analyzes several topics of interest such as the application of expert system methods in the environmental field and methods of ranking. Recommendations are given to managers in charge of monitoring activities can benefit by interacting with systems ecologists. Four topics are analyzed in detail: 1) Ecosystem stress. To assess the impact that toxic contaminants have on ecosystems we must give an operational definition of ecosystem stress and how to observe it. 2) The purpose and methods of the systems ecology approach. 3) The application of artificial intelligent methods in the environmental field. 4) Methods of ranking.

scholarly journals Resilience-Based Recovery Assessments of Networked Infrastructure Systems under Localized Attacks

2019 ◽  
Vol 4 (1) ◽  
pp. 11 ◽  
Author(s):  
Tanzina Afrin ◽  
Nita Yodo
Keyword(s):  
Water Distribution ◽  
Water Distribution Network ◽  
Cost Effective ◽  
Recovery Strategy ◽  
Infrastructure Systems ◽  
Study Results ◽  
Lattice Network ◽  
Recovery Assessment ◽  
The Impact

To reduce unforeseen disaster risks, infrastructure systems are expected to be resilient. The impact of many natural disasters on networked infrastructures is often observed to follow a localized attack pattern. The localized attack can be demonstrated by the failures of a group of links concentrated in a particular geographical domain which result in adjacent isolated nodes. In this paper, a resilience-based recovery assessment framework is proposed. The framework aims to find the most effective recovery strategy when subjected to localized attacks. The proposed framework was implemented in a lattice network structure inspired by a water distribution network case study. Three different recovery strategies were studied with cost and time constraints incorporated: preferential recovery based on nodal weight (PRNW), periphery recovery (PR), and localized recovery (LR). The case study results indicated that LR could be selected as the most resilient and cost-effective recovery strategy. This paper hopes to aid in the decision-making process by providing a strategic baseline for finding an optimized recovery strategy for localized attack scenarios.

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