BUSINESS MODEL IN INTEGRATED REPORTING OF FOREIGN AND DOMESTIC ENTERPRISES

2017 ◽  
Author(s):  
Kostiantyn Bezverkhyi ◽  
Keyword(s):  
Business Model ◽  
Integrated Reporting ◽  
Foreign Companies ◽  
Commercial Activities ◽  
Analysis And Synthesis ◽  
Observation Selection ◽  
Value Creation Process ◽  
By Products ◽  
Selection Of

Introduction. The core of the organization is its business model, which is based on various capitals, understood as resources, and through its commercial activities turns them into products (goods, services, by-products and waste). The activities of the organization and its products lead to results in terms of impact on capital. The ability of a business model to adapt to change (for example, the availability, quality, and availability of resources) can affect the long- term viability of an organization. Misunderstanding of the content of the business model by practitioners leads to the fact that the reflection of the business model in the integrated reporting of both domestic and foreign companies is not uniform. The implementation of the above issue will provide an appropriate author's approach to the interpretation of the business model in integrated reporting, as well as a detailed analysis of its components. Therefore, the topical issue will be the reflection of the business model in the integrated reporting of foreign and domestic enterprises. Purpose. The purpose of the study is to determine the essence of the business model in integrated reporting, as well as analysis of its components, provided by foreign and domestic enterprises. Methods. The following methods were used during the study: analysis and synthesis (disclosure of the economic essence of the business model in integrated reporting); grouping (selection of approaches to the interpretation of the essence of the business model in the scientific works of researchers); observation (selection of foreign and domestic enterprises that reflect the business model in integrated reporting); logical generalization of results (formulation of conclusions). Results. In the course of the study, the author's approach to defining the essence of the business model in integrated reporting was formed, based on the grouping of approaches in the scientific works of foreign and domestic authors. A business model in integrated reporting is a description of an enterprise's activities, reveals its resources (capital) with the help of which value is created, and also the value of an enterprise is formed during its activities. Discussion. Further research is proposed to focus on the value creation process in integrated reporting. This will allow us to understand how the enterprise creates value for society as a whole, and for individual stakeholders.

scholarly journals IMPROVING THE EFFICIENCY OF BUSINESS MODEL OF AN ENTERPRISE THROUGH PREPARATION OF INTEGRATED REPORTING

2020 ◽  
pp. 169-177
Author(s):  
O. Pimenova O. ◽  
S. Pimenov
Keyword(s):  
Structural Analysis ◽  
Business Model ◽  
Financial Reporting ◽  
Value Creation ◽  
Synthesis Methods ◽  
Integrated Reporting ◽  
Management Indicators ◽  
Long Run ◽  
Strategic Assets ◽  
Analysis And Synthesis

The necessity of formation of integrated reporting by Ukrainian enterprises is investigated. The importance of business presentation of information on the company's value creation, its effectiveness, opportunities, risks it faces, and development prospects for investors and other stakeholders in the form of integrated reporting is determined. It is investigated that integrated reporting should provide stakeholders with information on the long-term development of the enterprise in contrast to financial reporting, which cannot provide such full information. That is the main purpose of integrated reporting is to explain to financial capital providers and other stakeholders how an enterprise creates and plans to create the value in the future over a long period of time. The purpose of the study is to substantiate the need of taking into account the needs of stakeholders in the work of enterprise and the disclosure of non-financial information in the form of integrated reporting, which will increase the efficiency of the business model. The methodological basis of the study is a set of general and special principles, provisions and methods of scientific research, the use of which is determined by the purpose and objectives, in particular, methods of generalization, comparison, analysis and synthesis, methods of system and structural analysis, diagnostic evaluation. In particular, in the process of research the methods of generalization, analysis and synthesis were used in defining the concept of integrated reporting and its individual elements; methods of system and structural analysis in the study of the basic principles of integrated reporting; method of comparison in the study of scientific approaches to the formation of integrated reporting. It is substantiated that by providing information on value creation, in particular on the company's competitive advantages, strategic assets, environmental, social and management indicators (ESG), the company will gain an advantage over competitors, effectively implementing its business model in the market and be able to achieve sustainable development in the long run.

Revisiting the International integrated reporting framework: What's new in the version (January 2021)?

2021 ◽  
Vol 22 (7) ◽  
pp. 728-739
Author(s):  
Natal'ya V. MALINOVSKAYA
Keyword(s):  
Corporate Governance ◽  
Business Model ◽  
Corporate Disclosure ◽  
Integrated Reporting ◽  
Reporting Practices ◽  
Reporting Framework ◽  
Different Types ◽  
Analysis And Synthesis ◽  
The Impact

Subject. This article discusses the innovations of the revised International Integrated Reporting Framework. Objectives. The article aims to highlight the major changes made to the International Integrated Reporting Framework in relation to their revision and assess their impact on integrated reporting practices. Methods. The study relies upon analysis and synthesis, comparison, generalization, and abstraction. Results. The article gives the reasons for the need to revise the International Integrated Reporting Framework and explains the essence of the major changes. Conclusions. The major changes relate to the responsibility for the integrated reporting of corporate governance, the explanation of the term Outcomes when describing the business model, and approaches to disclosure in an integrated report of results information in terms of the impact (positive and negative) on different types of capital. The revised International Integrated Reporting Framework (January 2021) does not contain fundamental changes, while at the same time addressing the urgent terminology and practical problems identified in their application. Their application can improve corporate disclosure practices.

Humus state of chernozem at different ways of tillage in the agrosystems of the left-bank forest steppe of Ukraine

2015 ◽  
Vol 2 (3) ◽  
pp. 61-77
Author(s):  
O. Demydenko ◽  
V. Velychko
Keyword(s):  
Soil Cover ◽  
Forest Steppe ◽  
Left Bank ◽  
Energy Reserves ◽  
Soil Resources ◽  
Global Soil ◽  
Humus Accumulation ◽  
By Products ◽  
The Way

The contemporary condition of soil cover in Ukraine is characterized. The attention is focused onto widespread degradation processes in soils. The causes that determine the development of these negative processes are considered. The contemporary informational support for the condition of soil cover in Ukraine is estimated. In general, the current available information is of narrow-departmental nature, obtained by different methods and non-correlated monitoring programs. As a rule, it is stored in under-structured databases, incompatible with other information systems; mainly recorded on paper media unusable with modern technologies, whereby such information resources are diffi cult to be compiled together. These disadvantages are strong constraints against consistent usage of materials for evaluation, forecast and management of changes in the soil cover. The Soil Observation program should thereby be combined with Agrochemical Passportization and ecology-ameliora- tive monitoring; in other words, the application of innovative soil-agrochemical methodology is considered. Each individual type of surveys shall complement the others, and taken altogether, they shall constitute a con- sistent Information System, capable of solving the problems of assessing the condition, forecasting, manage- ment, usage and protection of soil resources. The monitoring procedures should be conducted on the basis of a new soil concept in line with unifi ed programs and methods, so as to meet European approaches to the maxi- mum extent. Such a technical composition enables getting information on present-day processes in soils, and is the only combination that actually helps us to “ecologize” our knowledge of soils, which is the leading trend in the scope of global soil-science. Thus obtained results will serve as a State-owned tool which would subse- quently facilitate the use and protection of soil resources all over the country, to be involved in a united global soil-information scope. The attention is focused onto social signifi cance of the information on soils and their fertility in terms of land resources optimization, as well as the formation of sustainable land use in Ukraine. Aim. To demonstrate the long-term effect of different ways of tillage of typical low-humus chernozem on the change in humus content and composition and the direction of transformation processes of organic fertili- zers. To study the changes in the structure of energy reserves in group and fractional composition of humus in typical low-humus light-loamy chernozem of the Forest-Steppe of Ukraine. Methods. Field, laboratory, microbiological, computational, mathematical and statistical. Results. It was determined that in conditions of long-term subsurface tillage the most effi cient humus accumulation occurs in the 0–20 cm layer of chernozem with simultaneous increase in its content in the lower part of the processed layer without any accumulation differentiation. Surface tillage leads to expressed differentiation in humus accumulation in the 0–20 cm layer of soil (0.005 % per year). When 6 t/ha of humus are replaced by 7 t/ha of by-products the intensity of humus accumulation is decreasing regardless of the way of tillage, but humus accumulation was found to be the most effi cient for subsurface tillage. The application of subsurface tillage leads to the increase in the ratio of C HA : C FA , which is conditioned by the increase in the humifi cation of plant remains of by-products in the 0−20 cm layer of soil by 110–112 % – for subsurface tillage, and by 105 % – for surface tillage. Conclusions. It was established that systematic subsurface tillage of typical chernozem of the Left-Bank Forest-Steppe of Ukraine leads to the structuring both of the total reserves of energy С org , and its quality content, aimed at the increase in the intensity of the processes of humifi cation and accumulation of organic carbon, and the decrease in miner- alization. The ratio of energy reserves С org of humic acids to fulvic acids in the 0−30 cm layer of chernozem is 1.85−1.87 regardless of the way of tillage, which testifi es to the repeatability of humus accumulation, but the total reserves of energy С org was higher for subsurface tillage (+ 31 Teracalorie/ha) compared to deep plough- ing. As for the surface tillage, the energy enrichment was at the level of deep ploughing.

Women's Participation in Politics: Ukrainian Case

2014 ◽  
Vol 2013 (3) ◽  
pp. 53-66
Author(s):  
Skovikov Alexey
Keyword(s):  
Political Culture ◽  
Separation Of Powers ◽  
Party Competition ◽  
Political Life ◽  
Ruling Class ◽  
Political Actors ◽  
Women's Participation ◽  
Democratic Transformation ◽  
Selection Of

AbstractThe international practices takes into account the question of women's participation in the political life of modern Ukraine. The selection of the state was due to the dynamic process of democratic transformation - the separation of powers, the formation of multi-party competition among political actors in the electoral process, the activity women in the various institutions of civil society. The position was claimed on the basis of empirical data range of academic institutions and reputable sociological centers, and also interviews with experts who said that the creation of real conditions for self-realization by women's interest in politics is only possible for long term. The process is controversial and caused by political culture, traditions and interests of the ruling class represented mainly by men.

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.

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.

Evidence for a single mechanism gating perceptual and long-term memory information into working memory

2020 ◽  
Author(s):  
Sam Verschooren ◽  
Yoav Kessler ◽  
Tobias Egner
Keyword(s):  
Working Memory ◽  
Long Term Memory ◽  
Sources Of Information ◽  
Term Memory ◽  
Source Selection ◽  
Single Mechanism ◽  
Gating Mechanism ◽  
Opening And Closing ◽  
Selection Of

An influential view of working memory (WM) holds that its’ contents are controlled by a selective gating mechanism that allows for relevant perceptual information to enter WM when opened, but shields WM contents from interference when closed. In support of this idea, prior studies using the reference-back paradigm have established behavioral costs for opening and closing the gate between perception and WM. WM also frequently requires input from long-term memory (LTM), but it is currently unknown whether a similar gate controls the selection of LTM representations into WM, and how WM gating of perceptual vs. LTM sources of information relate to each other. To address these key theoretical questions, we devised a novel version of the reference-back paradigm, where participants switched between gating perceptual and LTM information into WM. We observed clear evidence for gate opening and closing costs in both cases. Moreover, the pattern of costs associated with gating and source-switching indicated that perceptual and LTM information is gated into WM via a single gate, and rely on a shared source-selection mechanism. These findings extend current models of WM gating to encompass LTM information, and outline a new functional WM architecture.

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