Accounting policy as a constituent of internal control and corporate economic security

2021 ◽  
Vol 17 (4) ◽  
pp. 664-681
Author(s):  
Yuliya N. STETSYUNICH ◽  
Andrei A. ZAITSEV
Keyword(s):  
Internal Control ◽  
Financial Management ◽  
Semantic Analysis ◽  
Economic Security ◽  
External Factors ◽  
Practical Significance ◽  
Negative Consequences ◽  
Internal And External Factors ◽  
The Impact ◽  
Accounting Policy

Subject. The article discusses the consistency of accounting policies, internal control and constituents of corporate economic security. Objectives. The study determines the process of articulating the term Accounting Policy at the legislative and normative levels nationwide and worldwide. We compare our own interpretations of corporate economic security. The article traces the impact of the accounting policy on areas of internal control and corporate economic securities. Methods. The study is based on general methods of research, such as the dialectical method, methods of analysis and synthesis, induction and deduction, and semantic analysis. Results. The article shows the impact of internal and external factors, which also influence corporate economic security and translate into the formation of corporate accounting policies. Conclusions and Relevance. Economic security is an aspect that every entity pursues. Therefore, it is important to thoroughly study how clauses of accounting policies influence the aspect from perspectives of business entities. The impact of constituents of corporate accounting policies, as evaluated herein, allow to consider adverse factors and help prevent negative consequences that internal and external factors may cause to corporate economic security. The findings contribute to accounting techniques for financial management in order to ensure the economic security. They are of practical significance for business leaders and financial personnel.

Russian -Turkish relations and current international alliances in the Middle East "Study on the effect and Impact"

2019 ◽  
Vol 3 (11) ◽  
pp. 80
Author(s):  
Muthanna Faiq Meri ◽  
Abdelalim -Fadel Wadi
Keyword(s):  
Middle East ◽  
International Relations ◽  
Economic Security ◽  
External Factors ◽  
International Alliances ◽  
Terrorist Groups ◽  
Internal And External Factors ◽  
The Impact ◽  
The Relationship ◽  
Middle East Study

International relations are affected by the interests that may be achieved by States or if those interests are harmed as a result of internal and external factors that are exposed to this or that state. The bilateral international relations are also affected by the alliances to which one or both sides of the relationship is involved. A set of geopolitical, economic, security and ideological interests negatively and positively. Such relations were also affected by the policy of axes and international alliances, which have long been joined by the two countries to contradictory alliances that have strained their relations. Turkey is a member of the four-party alliance and Turkey is a member of the Islamic alliance and then of the international coalition to fight the oppressive organization and the terrorist groups in Iraq and Syria. Each of these alliances has its objectives and members whose views differ from those of other member states, Hence, the impact on relations between Russia and Turkey was clear.

scholarly journals Methodical bases of definition of level of economic safety of the motor transport enterprise

2020 ◽  
pp. 151-157
Author(s):  
Nadiia Duleba
Keyword(s):  
Economic Activity ◽  
Safety Margin ◽  
Economic Security ◽  
External Factors ◽  
Unknown Parameters ◽  
Motor Transport ◽  
Definition Of ◽  
Internal And External Factors ◽  
Multifactor Regression ◽  
The Impact

Purpose. The aim of the article is deepening of theoretical bases and development of methodical recommendations on definition of level of economic safety of the motor transport enterprise and the prevention of threats of loss of economic safety by it. Methodology of research. The methodological basis of the article is the general provisions of economic theory, the work of economists on economic efficiency of production and economic security of enterprises. The following methods are used to analyse the state and main trends of economic security of the enterprise: the method of correlation and regression analysis - to determine the unknown parameters in matrix form and the vector of unknown parameters; methods of economic and mathematical modelling - for calculation of unknown parameters of multifactor regression. Findings. Methodical bases of definition of level of economic safety of the motor transport enterprise consisting of three blocks are developed: an estimation of a current condition of economic activity, a choice of factors of influence on economic safety and determining the level of economic security of the transport enterprise, each of which contains a set of actions, the implementation of which ensures the transition to the next block. Originality. Theoretical provisions are substantiated and the block diagram of definition of level of economic safety of the motor transport enterprise which is based on comparison of net operating incomes and operating expenses of the motor transport enterprise is developed. When the net operating income exceeds the total operating costs, the economic activity of the trucking company becomes profitable. But in order to talk about the economic security of its operating activities, the company needs a certain level of income that will cover the unforeseen costs associated with the influence of internal and external factors – “safety margin”. Practical value. The obtained results allow determining the level of economic security of motor transport enterprises and serving as a basis for further studies of the impact of internal and external factors on their activities and the mechanism for ensuring the success of these enterprises in the long term. Key words: economic security, motor transport enterprise, safety margin, levels of economic security, transition zone, vector of unknown parameters.

scholarly journals MONITORING AND EVALUATION OF THE LEVEL OF DEVELOPMENT OF THE EUROPEAN REGIONAL SECURITY COMPLEX

2021 ◽  
Vol 7 (1) ◽  
pp. 27-38
Author(s):  
Olena Bulatova ◽  
Oleksandr Osaulenko ◽  
Olha Zakharova
Keyword(s):  
Monitoring And Evaluation ◽  
Economic Security ◽  
Practical Significance ◽  
Regional Security ◽  
Security Level ◽  
Negative Consequences ◽  
Systematic Analysis ◽  
Eu Countries ◽  
The Impact ◽  
The Eu

Intensification of destabilizing processes in the world economy, increasing the impact of global challenges and the spread of uncertainty in the conditions of economic activity actualize scientific research to ensure a high level of economic security of countries and regions. This in turn requires a thorough systematic analysis and assessment of the level of security and the state of the security environment based on the development of appropriate methodological tools. Taking it into account, the presented research is aimed at developing a system for monitoring and assessing the level of security development of the countries of the European region, based on the tools of multidimensional assessment and construction of complex integrated indicators. The article is aimed to development of the system for monitoring and assessing the EU security level, which consists of comprehensive assessment of the formation of security development factors, construction of the security level integrated indexes, which allowes to classify the EU countries according to the security level, to identify the features and intensity of the influence of the different determinants on the security level formation, to establish the peculiarities of the EU countries distribution within the regional security space. The object of the study is the regional security complex of the EU, based on the monitoring system – 24 indicators, which are systematized by nature (economic, sociodemographic, environmental) and direction of impact (incentives, disincentives), which are assessed for the period 2010–2019. The results show a high assessment of the integrated level of security in countries such as Ireland, Sweden, Denmark, Austria, Cyprus, Finland, Slovakia, the Netherlands, Luxembourg and Germany; Ireland, the Czech Republic, Hungary, Lithuania, and Denmark have the highest security positions in terms of the economic component of the security level, Cyprus, Slovenia, Ireland, Luxembourg and Slovenia in terms of socio-demographic, and Sweden, Austria, Denmark, Finland and Portugal in terms of environmental security. The reduced impact of the economic security component factors, maintaining a moderate impact of the socio-demographic security component factors, the increasing influence of the environmental factors are determined. Statistical analysis of the distribution of the EU countries by security level in 2010–2019 confirmed the tendency to equalize the level of security development of the EU countries within the regional security complex, to reduce the level of variation of integrated assessments of security levels, to increase the share of countries with high levels. Building a matrix of positioning of the EU countries by the integrated level of security and the intensity of its dynamics allowed to divide the countries and zones of relative security and danger, and to determine that the most risky positions are in Italy, Bulgaria and Romania. The practical significance of the results of the study lies in the possibility of applying the proposed system of monitoring the level of security in the development and implementation of regional security strategy of the EU development, which will more effectively monitor changes, prevent risks and threats, prevent negative consequences.

Challenges and threats to the economic security in the ferrous metallurgy

2020 ◽  
Vol 8 (8) ◽  
pp. 1527-1544
Author(s):  
I.L. Ryabkov ◽  
N.N. Yashalova
Keyword(s):  
Ferrous Metallurgy ◽  
Financial Management ◽  
Ferrous Metal ◽  
Economic Security ◽  
Competitive Advantages ◽  
Corporate Strategies ◽  
Group Methods ◽  
Production Distribution ◽  
The Impact ◽  
Market Strategies

Subject. The article focuses on market strategies of the Russian enterprises operating in the ferrous metallurgy. Objectives. The study is to analyze corporate strategies the leading ferrous metal manufacturers use in the Russian Federation, such as NLMK Group, Severstal, Magnitogorsk Iron & Steel Works, EVRAZ Group. Methods. The study interprets public financial statements and methods of the logic, intuitive and comparative analysis. Results. We analyze market strategies of the Russian metal manufacturers, determine their development priorities and competitive advantages and weaknesses. We describe the impact of various threats and measures metallurgical companies undertake to eliminate them. Conclusions and Relevance. We sorted out possible threats and exposures of the Russian metallurgic companies' economic security and traced the dynamics of their significance for 2015 to 2019. Key threats relate to policies, economy, external and internal market, regulations and laws, production, distribution and financial management, consumption, IT, social welfare and environment.

Some reflections on social structure: Theoretical and practical aspects

2020 ◽  
Vol 18 (6) ◽  
pp. 1063-1078
Author(s):  
T.N. Skorobogatova ◽  
I.Yu. Marakhovskaya
Keyword(s):  
Service Industry ◽  
External Factors ◽  
Infrastructure Development ◽  
Social Infrastructure ◽  
Social Sphere ◽  
The Social ◽  
Study Results ◽  
The Republic ◽  
Internal And External Factors ◽  
The Impact

Subject. This article discusses the role of social infrastructure in the national economy and analyzes the relationship between the notions of Infrastructure, Service Industry and Non-Productive Sphere. Objectives. The article aims to outline a methodology for development of the social infrastructure of Russia's regions. Methods. For the study, we used the methods of statistical and comparative analyses. The Republic of Crimea and Rostov Oblast's social infrastructure development was considered as a case study. Results. The article finds that the level of social infrastructure is determined by a number of internal and external factors. By analyzing and assessing such factors, it is possible to develop promising areas for the social sphere advancement. Conclusions. Assessment and analysis of internal factors largely determined by the region's characteristics, as well as a comprehensive consideration of the impact of external factors will help ensure the competitiveness of the region's economy.

scholarly journals Competitiveness Determinants of Moroccan Exports: Quantity-Based Analysis

2016 ◽  
Vol 8 (7) ◽  
pp. 140 ◽  
Author(s):  
Bilal Lotfi ◽  
Mohamed Karim
Keyword(s):  
European Union ◽  
Literature Review ◽  
Econometric Analysis ◽  
External Factors ◽  
The European Union ◽  
Export Competitiveness ◽  
Main Determinants ◽  
Internal And External Factors ◽  
The Impact ◽  
Relative Concept

<p>The term competitiveness is a relative concept whose perception changes with the level of conducted analysis (nation, sector, company). Thus, a variety of internal and external factors can have deep effects on the competitiveness of a given entity. This paper aims to evaluate the competitiveness of Moroccan exports by identifying the main determinants that explain their performance. This is particularly dealing with the impact of customs’ tariff, the tariff of import, foreign demand, the share of the non-residents in the capital of domestic enterprises and the investment rate compared to the value of exporters.</p><p>Moreover, this paper presents a literature review on competitiveness and examines the main results of our econometric analysis regarding the determinants of export competitiveness applied to the top ten branches most exporters in Morocco. The gained results allow confirming the sensitivity of exports by branch to the situation of Morocco’s main trading partner namely the European Union while emphasizing, quantitatively, on the role played by the investment effort undertaken by Moroccan exporting companies in improving the competitiveness of national exports.</p>

scholarly journals Analisis Dampak Impor Cina terhadap Kebertahanan dan Pertumbuhan Industri Tekstil dan Produk Tekstil Indonesia

2012 ◽  
Vol 13 (1) ◽  
pp. 90-108
Author(s):  
Laela Dika Wulandari
Keyword(s):  
Regression Model ◽  
Firm Growth ◽  
Positive Impact ◽  
External Factors ◽  
The Other ◽  
Probit Regression ◽  
Survival And Growth ◽  
Internal And External Factors ◽  
The Impact ◽  
Test Result

AbstractWe try to analyze the impact of Chinese Textile and Garment (T&G) imports, and the internal and external factors to the firm survival and growth of T&G industry in Indonesia, for the period study of 2002 to 2007. Probit regression model is used to analyze the impact of Chinese imports to the survival of firm, while OLS regression model is used to analyze its growth. It shows that the ability of firms' survival is influenced by the internal and external factors. The Chinese imports give positive impact to the firms' survival ability. On the other hand, firm's growth is only affected by its internal characteristics, while the impact of Chinese imports is proven not significant. The Heckman test result stated that there are no correlation between firms' ability to survive and the firm growth behavior.Keywords: Growth, Survival, Chinese Imports, Textile, Indonesian Textile and Garment IndustryAbstrakStudi ini menganalisis dampak dari penetrasi impor TPT Cina, faktor internal, serta faktor eksternal terhadap kebertahanan dan pertumbuhan perusahaan dalam industri TPT Indonesia periode tahun 2002-2007. Metode probit regression digunakan untuk mengetahui dampak impor Cina terhadap kebertahanan perusahaan, sementara regresi linear sederhana (OLS) digunakan untuk menganalisis pertumbuhannya. Ditemukan bahwa kebertahanan perusahaan dipengaruhi oleh karakteristik internal dan eksternal, serta impor Cina yang memberikan dampak positif. Sementara pertumbuhan perusahaan hanya dipengaruhi oleh faktor internal, di mana impor Cina tidak memberikan dampak signikan. Hasil pengujian Heckman menyatakan tidak ada indikasi hubungan antara kebertahanan perusahaan dengan perilaku pertumbuhannya.Kata kunci: Pertumbuhan, Kebertahanan, Impor Cina, Tekstil, Industri Tekstil dan Produk Tekstil Indonesia

scholarly journals INTERNAL AND ExTERNAL FACTORS OF THE ORGANIZATIONAL STRUCTURE

AKTUELNOSTI ◽  
2017 ◽  
Vol 2 (32) ◽  
Author(s):  
Dragana Došenović
Keyword(s):  
Organizational Structure ◽  
Organizational Design ◽  
External Factors ◽  
Number Of Factors ◽  
Basic Issue ◽  
Internal Relations ◽  
Internal And External Factors ◽  
The Impact ◽  
Research Author

Organizational structure is a system of internal relations and links in the organization. Since adequately designed organizational structure is the key to the success of enterprises, efficient operations and achievement of the objectives of each organization, the basic issue of this paper is the process of organizational design, with particular focus on the differentfactors that affect this process.For this reason, the purpose of this paper is to describe the impact of certain internal and external factors on the organizational structure, as well as to point out their importance in the design process.Based on the conducted analysis and research, author has come to many conclusions on the basis of which has been proven that there are many internal and external factors that directly affect the organizational structure. In order to successfully operate in today's turbulent conditions, it is necessary for companies to constantly adjust to a number of factors. A successful response to new changes often requires a process of restructuring through which organizational structure adapts to new needs.

scholarly journals Individual differences in very young children's English acquisition in China: Internal and external factors

2015 ◽  
Vol 19 (3) ◽  
pp. 550-566 ◽  
Author(s):  
HE SUN ◽  
RASMUS STEINKRAUSS ◽  
JORGE TENDEIRO ◽  
KEES DE BOT
Keyword(s):  
English Learners ◽  
Bayes Factor ◽  
Short Term Memory ◽  
English Proficiency ◽  
Age Of Onset ◽  
External Factors ◽  
Receptive Vocabulary ◽  
Input Quantity ◽  
Internal And External Factors ◽  
The Impact

This study assesses the impact of internal and external factors on very young EFL learners in an instructional setting. 71 child English learners in China (onset age: 2;0 - 5;6) were involved: their receptive vocabulary, productive vocabulary and receptive grammar were taken as outcome variables, and age of onset, short-term memory, nonverbal intelligence, English input quantity and quality, English use, and maternal English level were taken as predictive variables. Multiple regression analyses, verified by Bayes factor comparisons, revealed that the total amount of school input and home English media environment were significant predictors for all of three aspects of English proficiency, with each aspect having different additional significant predictors. Both internal factors (e.g., age of onset) and external factors (e.g., English input quantity) played an important role, but in contrast to similar studies (e.g., Paradis, 2011) focusing on a L2 naturalistic setting, external factors explained more variance of English proficiency measures.

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