scholarly journals FORMS TAX RISK MANAGEMENT

10.26526/2308 ◽  
2018 ◽  
Author(s):  
Альбина Соколова ◽  
Al'bina Sokolova ◽  
Сергей Соколов ◽  
Sergey Sokolov ◽  
Мария Бовдурец ◽  
...  
Keyword(s):  
Risk Management ◽  
Classification Criteria ◽  
Negative Consequences ◽  
Financial Activity

The article presents the classification of tax risks existing in enterprises and ways to solve them. The main classification criteria of tax risks Consequences are revealed. The basic methods of tax risk management in the financial activity of the enterprise are defined. The character of influence of purposeful reduction of probability of emergence of risks and minimization of the negative consequences connected with process of the taxation and efficiency of the organization of risk management is defined.

scholarly journals Risk management in the group of companies n the distribution of funds

2021 ◽  
Vol 14 (2) ◽  
pp. 223-230
Author(s):  
L. N. Gerasimova
Keyword(s):  
Risk Management ◽  
Classification Criteria ◽  
Investment Projects ◽  
Holding Company ◽  
Key Concepts ◽  
Net Assets ◽  
The Impact ◽  
The Relationship ◽  
Authorized Capital

The article discusses the mechanisms of distribution of funds within a group of companies and analyzes the risks that arise in various situations. It is shown that the risks depend on the type of interdependence of companies, the impact on subsidiaries, etc., the classification of holdings with the characteristics of key concepts is given. The classification criteria are considered: the type of interdependence of companies, the influence of the parent company, the nature of the relationship. Examples of the structure of a group of companies are presented. The processes of financing the operating activities of the holding company, in which the management company distributes the group’s funds to its subsidiaries in order to make the business profitable, are analyzed. The processes of financing investment projects of subsidiaries involving the provision of specific projects with resources are analyzed and the current options for reallocating funds in the group are shown, taking into account the risks. The methods of using business contracts, intra-group loans in the redistribution of money within the group are considered. The variants of their optimal use in various situations are shown. There are three main types of risks that you need to pay attention to first of all: a decrease in net assets, cash gaps and taxes. Taking into account these areas, the methods of reducing the risks of intra-group financing are described and recommendations are given on what to do in these situations. The formula for calculating net assets is presented, the calculation of which is carried out in order to compare the value of net assets with the value of the authorized capital. Methods of reducing the risk of cash gaps are considered. Tax risks are analyzed and measures to reduce them are proposed.

scholarly journals Risk Management in Logistic Activities of a Trading Company

2021 ◽  
Vol 12 (3) ◽  
Author(s):  
Stanislav Kholmovsky ◽  
Angelina Svezhintseva
Keyword(s):  
Risk Management ◽  
External Environment ◽  
International Standards ◽  
Negative Consequences ◽  
Trading Company ◽  
Trade Area ◽  
Risk Maps ◽  
The Individual

Risk is an integral part of business. The volatility and unpredictability of the organization's external environment complicates risk management for the firm. The activity of a trade organization depends on the efficiency of logistic risks management, which in the majority of cases, may have negative consequences for the company. We provided the classification of logistic risks depending on the level of their occurrence. The principles of management of the company's logistics risks are considered. We assessed the relevance of international standards of risk management to the management of logistics risks in the trade area. The individual stages of risk management were examined in relation to the logistics of a trade organization. The article explored the use of risk maps and mapping of logistic risks in the process of risk management. We examined main methods of logistic risk management in the activities of a trading company.

FORMALIZED DESCRIPTION OF THE PROCEDURE OF INFORMATION SYSTEM RISK MANAGEMENT

2018 ◽  
pp. 61-70
Author(s):  
Svetlana Sergeevna Kozunova ◽  
Alla Grigorievna Kravets
Keyword(s):  
Information System ◽  
Risk Management ◽  
Negative Consequences ◽  
Management Procedure ◽  
System Risk ◽  
Weak Points ◽  
Formalized Description ◽  
Relationship Of ◽  
The Relationship ◽  
Further Development

The article highlights the aspects of risk management in the information system. According to the analysis of the work of Russian and foreign scientists and world practices in the field of risk management, it is stated that there is a need to improve the effectiveness of risk management of information system and to develop a method for managing the risks of the information system. As a solution to the problem of effective risk management of the information system, there has been proposed a formalized procedure for managing the risks of the information system. The scientific novelty of this solution is the use of decision space and optimization space to reduce risks. This procedure allows to assess the damage, risk and effectiveness of risk management of the information system. The risks of the information system are determined and analyzed; a pyramidal risk diagram is developed. This diagram allows you to describe the relationship of risks with the components of the information system. The negative consequences to which these risks can lead are given. The analysis of methods and approaches to risk management has been carried out. Based on the results of the analysis, the methods GRAMM, CORAS, GOST R ISO / IEC scored to the maximum. The weak points of these methods and the difficulty of applying these methods in practice are described. The developed formalized risk management procedure to control the risks of information system can be used as management system’s element of the information security quality that complies with the recommendations of GOST R ISO / IEC 27003-2012. The prospect of further development of the research results is the development of management systems of risk of information system.

DONG SON BRONZE DRUM - THE WORK OF THE LAC VIET PEOPLE

2018 ◽  
Author(s):  
Nguyen Van Hao
Keyword(s):  
Classification Criteria ◽  
Way Of Life ◽  
Tribal Identity ◽  
The Relationship

Bronze drums are widely distributed, broader than the range of a nation. Therefore, the identification of each kind of drum is a basic subject, should be concerned. In determining the tribal identity of the drum, the classification of drum is the key stage, the relationship between the objective of the classification and classification criteria is the relation as shape and shadow, if there is no right criteria then the result of division will be difficult to reach the desired goal. Likewise, the criterion of the pattern on the bronze drum brought to the affirmation is the Dong Son bronze drum of the Lac Viet people. And the parallel is the affirmation of the culture, way of life, residence of the nation created the drum.

scholarly journals UV Spectral Classification of B Stars

1985 ◽  
Vol 111 ◽  
pp. 411-413
Author(s):  
Janet Rountree ◽  
George Sonneborn ◽  
Robert J. Panek
Keyword(s):  
Classification System ◽  
Classification Criteria ◽  
High Dispersion ◽  
Spectral Classification ◽  
Early Type ◽  
B Stars ◽  
Dimensional Classification ◽  
Early Type Stars ◽  
Comprehensive Classification

Previous studies of ultraviolet spectral classification have been insufficient to establish a comprehensive classification system for ultraviolet spectra of early-type stars because of inadequate spectral resolution. We have initiated a new study of ultraviolet spectral classification of B stars using high-dispersion IUE archival data. High-dispersion SWP spectra of MK standards and other B stars are retrieved from the IUE archives and numerically degraded to a uniform resolution of 0.25 or 0.50 Å. The spectra (in the form of plots or photowrites) are then visually examined with the aim of setting up a two-dimensional classification matrix. We follow the method used to create the MK classification system for visual spectra. The purpose of this work is to examine the applicability of the MK system (and in particular, the set of standard stars) in the ultraviolet, and to establish classification criteria in this spectral region.

scholarly journals Classification of Compact Objects: QSS, QSOs, N-Type and Compact Galaxies, Seyfert and Galactic Nuclei

1972 ◽  
Vol 44 ◽  
pp. 97-103
Author(s):  
W. W. Morgan
Keyword(s):  
Galactic Nuclei ◽  
Seyfert Galaxy ◽  
Classification Criteria ◽  
Compact Objects ◽  
Stellar Objects ◽  
Quasi Stellar Objects ◽  
Compact Galaxies

Some methods currently in use for the classification of the optical forms of the ‘compact’ galaxies and quasi-stellar objects are reviewed. It is shown that the category ‘Seyfert Galaxy’ is basically a spectroscopic (rather than a form) classification.An optical form-classification is described which is, in principle, identical with published classification criteria for QSO, N-type, and compact objects. The importance of maintaining rigid form-standards is emphasized.

CLASSIFICATION OF PRODUCTION RISKS OF AN INDUSTRIAL ENTERPRISE

2021 ◽  
pp. 26-30
Author(s):  
V. F. Bezjazychnyi ◽  
E. V. Kiselev ◽  
V. A. Troshkin
Keyword(s):  
Risk Management ◽  
Management System ◽  
Industrial Enterprise ◽  
Management Systems ◽  
Enterprise Management ◽  
Industrial Enterprises ◽  
Main Production ◽  
Enterprise Management System ◽  
Production Risks

Improvement of modern management systems for industrial enterprises involves the active use of risk management methods that are accompanied by their activities. Issues of production risks and their place in the General enterprise management system are discussed in the article. There is a classification of the main production risks and possible risk management methods applicable in the activities of an industrial enterprise.

FEATURES OF ACCOUNTING AND ANALYTICAL SUPPORT FOR ENTREPRENEURIAL RISK MANAGEMENT

2021 ◽  
Author(s):  
Ruslan Skrynkovskyy ◽  
◽  
Oleh Kramar ◽  
Khrystyna Zamula ◽  
Vasyl Khmyz ◽  
...  
Keyword(s):  
Risk Management ◽  
Management Program ◽  
Negative Consequences ◽  
Development Trends ◽  
Stage Of Development ◽  
Risk Management Program ◽  
Industry Affiliation ◽  
Business Entities ◽  
Entrepreneurial Activities ◽  
The Impact

The article reveals the features of accounting and analytical support for entrepreneurial risk management. It was found that entrepreneurial risk is a certain act as a result of which the business entity may suffer losses. It is proved that entrepreneurial risks should be classified according to the specifics of origin, the specifics of the legal settlement, the specifics of industry affiliation, the specifics of the consequences, the specifics of the duration of the impact of entrepreneurial risk, the specifics of the expression of will, the specifics of the form, the specifics of the level of typicality, the specifics of the level of validity, the specifics of the possibility of assessing and resolving the impact, the specifics of the possibility of insuring entrepreneurial risks, the specifics of the occurrence of entrepreneurial risks by sources of origin, the specifics of the scale of the impact, the specifics of the level of losses and the specifics of character. It is established that the process of entrepreneurial risk management is the process of managing the activities of the business entity as a whole and its individual parts, and takes into account the management of not only existing risks but also potential entrepreneurial risks in space and time, that may occur in the future during entrepreneurial activities. It is determined that the process of entrepreneurial risk management should take into account the stage of preparation and implementation of appropriate measures to reduce the risk as a result of making erroneous decisions by business entities, the stage of reducing the impact of possible negative consequences that may occur, especially, if the entity operates in unexpected changes and alarming development trends, as well the stage of development and implementation of the Declaration on Risk Management and the Risk Management Program. It is established that the important information on which it is possible to estimate possibility of occurrence of entrepreneurial risks, is the accounting reporting. In the perspective of further research, it is recommended to study entrepreneurial risks in Ukraine in the context of such aspects as causes, consequences and management.

ANALYSIS OF ECONOMIC AND ENVIRONMENTAL LOSSES CAUSED BY ELECTROMAGNETIC COMPATIBILITY ISSUES

2020 ◽  
Author(s):  
V.G. Shifrin ◽  
◽  
N.V. Limarenko ◽  
D.V. Trinz ◽  
D.S. Inozemtsev ◽  
...  
Keyword(s):  
Environmental Impact ◽  
Electromagnetic Compatibility ◽  
Electronic Devices ◽  
Economic Losses ◽  
Negative Consequences ◽  
Negative Environmental Impact ◽  
And Control

This article discusses the problems of the influence of electromagnetic compatibility (EMC) violations of electrical and electronic devices on the surrounding ecosystems. The analysis is carried out and the classification of EMC violations is given, the causes of the compatibility violation are examined, and the economic losses and the negative environmental impact, as a consequence of the considered violations, are analyzed. A classification and generalization of methods to minimize the negative consequences of EMC violations was carried out, criteria for reducing economic losses were considered, methods for preventing and preventing EMC violations of various power and electronic devices were classified. The methods of monitoring the compatibility of devices are considered and recommendations are given for observing the necessary safety and control requirements.

Classification of Japanese patients with mild/early systemic sclerosis (SSc) by the 2013 ACR/EULAR classification criteria for SSc

2016 ◽  
Vol 27 (4) ◽  
pp. 614-617 ◽  
Author(s):  
Yuka Ikawa ◽  
Yasuhito Hamaguchi ◽  
Naoki Mugii ◽  
Takashi Matsushita ◽  
Kazuhiko Takehara
Keyword(s):  
Systemic Sclerosis ◽  
Japanese Patients ◽  
Classification Criteria ◽  
Early Systemic Sclerosis
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