scholarly journals Overview of indicators of information and digital resources of the Federal Tax Service that characterize the small businesses activities

2021 ◽  
pp. 112-120
Author(s):  
M. V. Karp ◽  
A. V. Zakharova ◽  
M. V. Tipalina ◽  
L. S. Samodelko
Keyword(s):  
Statistical Analysis ◽  
Market Economy ◽  
Financial Reporting ◽  
Small Businesses ◽  
Business Service ◽  
Digital Resources ◽  
State Information ◽  
State Register ◽  
Partial Formation ◽  
Reporting Data

Entrepreneurship is an integral part of the market economy. However, only recently it has been possible to analyse this cluster online. The purpose of the research paper is a qualitative analysis of indicators formed by the Federal Tax Service of Russia to characterize the activities of small and medium-sized businesses. The article presents the results of a review of the indicators of information and digital resources of the Federal Tax Service of Russia that characterize the activities of small businesses: the unified register of small and medium – sized businesses; the unified register of small and medium-sized businesses – recipients of support; the unified state register of taxpayers; the state information register of accounting (financial) reporting; the “Transparent Business” service. It is concluded that the information and statistical databases of the Federal Tax Service of Russia have a significant potential for partial formation of statistical reporting data of small and medium-sized businesses, and are also acceptable for economic and statistical analysis of the activities of both a specific entity and a group of entities.

Assessment of small businesses activities in Ukraine

2019 ◽  
pp. 40-47
Author(s):  
Igor Ponomarenko ◽  
Kateryna Volovnenko
Keyword(s):  
Comparative Analysis ◽  
Statistical Analysis ◽  
Small Business ◽  
Small Businesses ◽  
Government Agencies ◽  
Small Enterprises ◽  
The Subject ◽  
Business Entities ◽  
The Impact ◽  
Micro Enterprises

The subject of the research is a set of approaches to the statistical analysis ofthe activities of small business entities in Ukraine, including micro-enterprises. The purpose of writing this article is to study of the features of functioningof small business entities in Ukraine. Methodology. The research methodology isto use a system-structural and comparative analysis (to study the change in thenumber of small enterprises by major components); monographic (when studyingmethods of statistical analysis of small businesses); economic analysis (when assessing the impact of small business entities on socio-economic phenomena andprocesses in Ukraine). The scientific novelty consists to determine the features ofthe functioning of small businesses in Ukraine in modern conditions. The influenceof the activities of the main socio-economic and political indicators on the activities of small enterprises in recent periods of time has been identified. It has beenestablished that there is flexibility in the development of strategies by small businesses in conditions of significant competition, which makes it possible to quicklyrespond to changing situations in specific markets. Conclusions. The use of acomprehensive statistical analysis of small businesses functioning in Ukraine willallow government agencies to develop a set of measures to optimize the activitiesof these enterprises, which ultimately will positively affect the strengthening oftheir competitiveness and will contribute to the growth of the national economicsystem.

The Legal Status of a Company after Decision on Its Liquidation

2021 ◽  
Vol 10 (1-2) ◽  
pp. 138-152
Author(s):  
Viktoriia O. Khomenko ◽  
Leonid V. Efimenko ◽  
Valentyna A. Vasilyeva
Keyword(s):  
Market Economy ◽  
Legal Status ◽  
Court Decision ◽  
Entrepreneurial Activity ◽  
Legal Entity ◽  
State Register ◽  
Legal Position ◽  
Main Factors ◽  
A Company ◽  
Made In

Abstract Entrepreneurial activity is one of the main factors in the development of the market economy of the state, the internal and external markets of Ukraine and innovative industries. Therefore, the main purpose of this article is to analyse the peculiarities of the legal position of a company after a decision has been made to terminate it. It is established that the liquidation of legal entities is performed without the transfer of the rights and obligations of the liquidated enterprise to other persons, i.e. without succession. Upon liquidation of the enterprise, its rights and obligations are terminated. The current civil legislation does not provide for the limitation of the powers of the liquidation commission in cases of liquidation based on a court decision. It is argued that the liquidation commission be terminated when an entry on termination of the activity of a legal entity is made in the unified state register.

scholarly journals Micro-SME Characterization From Financial Statements

2012 ◽  
Vol 11 (13) ◽  
pp. 1507
Author(s):  
Guillermo Ceballos-Santamaria ◽  
Juan-Jose Villanueva-Alvaro ◽  
Jose Mondejar-Jimenez
Keyword(s):  
Factor Analysis ◽  
Statistical Analysis ◽  
Small Businesses ◽  
Financial Statements ◽  
Developed Countries ◽  
Financial Statement ◽  
Statistical Techniques ◽  
General Interest ◽  
Multivariate Statistical Techniques ◽  
Multivariate Statistical

In recent years, small businesses have created interest and research, because they represent the majority of the business fabric and account for over seventy per cent of jobs in developed countries. Governments of these countries share a general interest in knowing about Small and Medium-Sized Enterprises (SME). Based on this premise, the approach of this study is to characterize micro-SMEs in the province of Cuenca, Spain, by analysis of financial statements, specifically analyzing their structure in financial terms by use of univariate and multivariate statistical techniques allowing this kind of business in the province of Cuenca to be identified. The information used comes from the databases of SABI (Iberian Financial Statement Analysis Systems), DIRCE (Central Business Directory and CamerData, the database of the Chambers of Commerce. The statistical analysis is centered on a classic modal of exploratory factor analysis, and finally the main results arising from the study are presented.

An exploration of the choice to comply voluntarily with SOX section 404(b)

2019 ◽  
Vol 35 (1) ◽  
pp. 93-110
Author(s):  
Alan Blankley ◽  
David Hurtt ◽  
Jason MacGregor
Keyword(s):  
Financial Reporting ◽  
Internal Control ◽  
Small Businesses ◽  
Small Companies ◽  
Section 404 ◽  
Content Type ◽  
Sarbanes Oxley ◽  
Financial Perspective ◽  
The Law ◽  
Several Delays

Purpose Central to the Sarbanes–Oxley Act was a requirement that every company have an audit of its internal control over financial reporting. However, there were concerns that this requirement was overly burdensome, from a financial perspective, for small businesses. This concern promoted several delays in enforcing the law for small companies and ultimately caused congress to permanently exempt small businesses. Yet, there are some small companies that voluntarily elect to comply with the law. The purpose of this paper is to explore why these companies elect to incur these costly audits. Design/methodology/approach Using a sample of 5,834 non-accelerator US firms, this paper uses a robust logistic regression model to examine why some firms comply voluntary with SOX Section 404(b). Findings This study shows that small companies getting audits of internal controls may be doing so to restore investor confidence after reporting failures, to appear credible prior to raising funds, as a response to organizational changes, or in anticipation of being required to comply. Practical implications This study provides regulators with an improved understanding of when it is necessary to implement mandatory rather than voluntary guidance. Originality/value This study is the first to document why a client would voluntarily comply with SOX Section 404 (b).

Entrepreneur assistance & economic development in Florida libraries

2015 ◽  
Vol 43 (3) ◽  
pp. 400-418 ◽  
Author(s):  
Janet Elaine Franks ◽  
Carol Johns
Keyword(s):  
Economic Development ◽  
Web Sites ◽  
Small Businesses ◽  
Public Libraries ◽  
Public Library ◽  
Business Community ◽  
Business Service ◽  
Content Type ◽  
Additional Information ◽  
The Usa

Purpose – The purpose of this paper was to identify essential resources that entrepreneurs need; to determine which resources and services are available at public libraries in two Florida counties; and to suggest additional ways for public libraries to increase their value and visibility among the business community. Design/methodology/approach – Information was gathered using structured and open-ended questions, using the Qualtrics survey technology provider, to obtain both quantitative and qualitative responses. Library administrators were contacted to identify relevant library staff to participate in the survey. Pasco County Library System administrators agreed to distribute the survey to their staff. Hillsborough County Public Library Cooperative administrators provided email addresses of staff selected to participate. Web sites of the libraries, their counties, and their partners were also examined for additional information. Findings – The results suggest that the libraries are able to satisfy most of the requests of entrepreneurs. One exception was consulting, which was not consistently available, according to respondents, but could be offered at the library by business service organizations. Suggestions for promoting library business resources were proposed, based on survey responses and the websites of the libraries, their counties, and their business service organization partners. Research limitations/implications – This research studied key public librarians and staff employed at Pasco and Hillsborough counties in Florida. Some of the resources identified as useful for entrepreneurs in these counties may not be generalizable to communities outside the state of Florida, or outside the USA. Additionally, the survey did not explore what is not being done or what could be done if the libraries had more resources. Practical implications – This study provides information on the resources and services that public libraries provide entrepreneurs. It also offers suggestions for libraries to become more valuable and visible to their local business community. Social implications – As entrepreneurs and small businesses contribute substantially to economic development, public libraries that provide assistance to them help their communities prosper. Originality/value – This study is a collaboration between an academic reference librarian with a recent MBA degree, and an Entrepreneur Services Manager and Florida SBDC Center Director, who together provide a unique perspective and interpretive value toward promoting economic development.

Actual Problems of Recording in Accounting and Financial Reporting of Insurance Companies of the Amounts of Refunds of Insurance Premiums

Auditor ◽  
2016 ◽  
Vol 2 (7) ◽  
pp. 31-36
Author(s):  
Пальгуева ◽  
T. Palgueva
Keyword(s):  
Financial Reporting ◽  
Financial Statements ◽  
Insurance Companies ◽  
Data Manipulation ◽  
Insurance Premiums ◽  
Reporting Data

The paper deals with the recording in the accounting and fi nancial reporting of insurance companies of amount of the refund of premiums in the context of ongoing changes in the Russian legislation. Th e author’s approach to the order of their recording in the financial statements in order to improve its quality and prevent potential reporting data manipulation is off ered.

Street-Level Technocracy in UK Small Business Support: Business Links, Personal Business Advisers, and the Small Business Service

10.1068/c0112 ◽  
2002 ◽  
Vol 20 (2) ◽  
pp. 179-194 ◽  
Author(s):  
Kevin Mole
Keyword(s):  
Small Business ◽  
Tacit Knowledge ◽  
Small Businesses ◽  
Support Service ◽  
Recent Attempt ◽  
Business Service ◽  
Business Policy ◽  
Street Level ◽  
Business Support ◽  
The Uk

The broad focus of this paper is the divergence of implemented policy from intended policy in UK small business support. The Small Business Service (SBS) is the United Kingdom's most recent attempt to provide coherent support for small business. With its structure of local franchisees and multiagency partnerships, the SBS is part of the United Kingdom's Modernising Government agenda, which aims to provide ‘joined-up’ and responsive public services. However, it is not always easy for policymakers to execute new plans in the form in which they were intended. Street-level bureaucracies develop where those who implement complex policies amend them to make them easier to apply in practice. This paper investigates the UK Business Links' Personal Business Adviser (PBA) service. The paper draws on data from a focus group often PBAs and subsequent survey of the 175 PBAs in England and Wales conducted in summer 1998. The experience and tacit knowledge of PBAs provides the expertise for a bespoke support service to small businesses. Business advisers have both technical expertise and closeness to delivery that confers the power to amend small business policy. This tacit knowledge confers powers akin to a ‘street-level technocracy’. Thus, policies that do not carry PBA support, such as targeting, are unlikely to be implemented effectively. A new approach to small business support has been formed from the difficulty in controlling PBAs through performance indicators, which appear to have distorted the intended policy, and the Modernising Government agenda. The new SBS devolves the operation, but not all control, of business advice from the national SBS to local Business Links. PBAs will play a major part in the network mode of governance of the new SBS franchisees.

scholarly journals Government support of small businesses in the 2020 crisis conditions from the market approach viewpoint

2020 ◽  
Vol 208 ◽  
pp. 03037
Author(s):  
E.R. Zakirova ◽  
N. Yu. Lebedeva ◽  
N.V. Pogosyan
Keyword(s):  
Economic Growth ◽  
Small Business ◽  
Market Economy ◽  
State Policy ◽  
Small Businesses ◽  
Business Development ◽  
Government Support ◽  
Current State ◽  
Market Approach ◽  
Crisis Conditions

The paper offers a situational overview of small business as a driver of economic growth in Russia during the 2020 crisis and the main aspects of current state policy on market-based support of that sector. The analysis also highlights major barriers that have arisen lately impeding the efficiency of governmental efforts to support small business. However, new aspects stimulating business development in market economy emerge together with the obstacles.

scholarly journals DIGITAL TRANSFORMATION OF URBAN PLANNING

2021 ◽  
Vol 26 (1) ◽  
pp. 110-121
Author(s):  
Andrey M. Tararin ◽  
Keyword(s):  
Information System ◽  
Information Systems ◽  
Urban Planning ◽  
Russian Federation ◽  
Digital Transformation ◽  
Federal State ◽  
State Information ◽  
State Register ◽  
The Russian Federation ◽  
Capital Construction

The purpose of the study is to reveal the features of the development of information support for urban planning in the context of digital transformation. The article summarizes new material on the topic under study: the latest amendments to the Urban Planning Code of the Russian Federation and relevant by-laws, prospects for the implementation of the national program "Digital Economy of the Russian Federation". The study provides a historical analysis of the development of information sup-port for urban planning. Particular attention is paid to the creation in the subject of the Russian Federa-tion of state information systems for ensuring urban planning with the functions of automated infor-mation and analytical support for the exercise of powers in the field of urban development (GISFUD) and the role of GIS technologies in its implementation. As a result of the study, there was proposed a scheme of information interaction between GISFUD and other information systems, including the Federal State Information System of Territorial Planning, the Federal State Information System for maintaining the Unified State Register of Real Estate, the Federal Information Address System, and the Unified State Register of expert conclusions for design documentation of capital construction facilities and the State Information System for maintaining a Unified Electronic Cartographic Basis for the ex-change of spatial data in order to provide automated support for the exercise of powers in the field of urban planning. The article defines the main trend of the digital transformation of urban planning ac-tivities, characterized by the transition to the provision of integrated services in the construction indus-try and the introduction of super services, as well as by the distribution of information models of capi-tal construction facilities and 3D printing in construction. It gives recommendations for digital trans-formation parameters in urban planning.

scholarly journals Examining the effectiveness of fundamental analysis in a long-term stock portfolio

2021 ◽  
Vol 190 (5-6(2)) ◽  
pp. 119-127
Author(s):  
Zoltán Csesznik ◽  
◽  
Sándor Gáspár ◽  
Gergő Thalmeiner ◽  
Zoltán Zéman ◽  
...  
Keyword(s):  
Financial Reporting ◽  
Stock Index ◽  
Financial Indicators ◽  
Financial Modelling ◽  
The Past ◽  
External Data ◽  
Investment Tool ◽  
Stock Portfolio ◽  
Reporting Data

Over the past decade, a number of modern and sophisticated methods have been developed to optimize the composition of equity portfolios. Most of these methods are based on complex mathematical or financial modelling. Less emphasis has been placed on companies’ internal data, while in recent years external data have become increasingly important. However, for long-term investments, the dominance of external data is not necessarily an efficient way to construct an appropriate portfolio. In this paper, we highlight the phenomenon that complex mathematical models, the based on simpler fundamental indicators can also be an efficient investment tool for in making investment decisions. Our results show that our hypothesis has been confirmed that some basic-based indicators can achieve alpha returns. Our analysis is based on financial reporting data in the form of various financial indicators. We used the S&P500 index as benchmark. A comparative analysis of the stock portfolio created illustrates that basic analysis can be more effective than a chosen market-based stock index. By the end of the period under review, the portfolio based on the selected five core financial indicators had a market capitalization 1.68% higher than the benchmark. The alpha return achieved also demonstrates that even simpler models can be efficient and effective in creating an equity portfolio.

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