scholarly journals Development Trends of Non-Financial Reporting in the Creation of the Information Base of Economic Entities’ Sustainability Analysi

2019 ◽  
Vol 6 (3) ◽  
pp. 15-24
Author(s):  
D. A. Pankov ◽  
L. S. Makhanko
Keyword(s):  
Sustainable Development ◽  
Financial Reporting ◽  
State Level ◽  
Legal Regulation ◽  
Nonfinancial Information ◽  
Factors Affecting ◽  
Scientific Methods ◽  
Analysis And Synthesis ◽  
Legal Administration ◽  
Comparison Of The Results

The development of international financial markets, the need for continuous monitoring of the effectiveness of investments have exacerbated the problem of disclosing information about the economic entities’ activities. The traditional format of financial reporting is supplemented by reporting on sustainable development or non-financial reporting. The study based on the empirical material substantiates the trend of disclosure of open access characteristics of sustainable development in the absence of legal regulation of the procedure for compiling and submitting non-financial reporting; the main indicators for assessing the parameters of sustainable development are distributed according to the frequency of initiative disclosure; based on the methods of statistical comparison of the results of sample observations, the main factors affecting the degree of nonfinancial information presentation are revealed in conditions when the relevant issues are not regulated at the state level and the legal administration of the process described is not applied. The study used general scientific methods, including analysis and synthesis, comparison, grouping, the method of analogies, as well as methods of statistical analysis.

Organizational and Methodical Aspects of Accounting for Fixed Assets of Economic Entities in Various Areas of Activity

2021 ◽  
pp. 177-185
Author(s):  
Anna Yu. Latysheva ◽  
Anna V. Romanenko
Keyword(s):  
Economic Aspects ◽  
Specific Nature ◽  
Accounting Data ◽  
Factors Affecting ◽  
Scientific Methods ◽  
Economic Entity ◽  
Fixed Assets ◽  
Analysis And Synthesis ◽  
General Scientific ◽  
Theoretical Developments

The authors propose a differentiated approach to the organization of fixed assets accounting, which consists in structuring the account 01 “Fixed assets” depending on their areas of activity of economic entities. This article also substantiates the composition of analytical accounts of fixed assets in the context of factors affecting the accounting. The study was carried out on an urgent topic - the accounting of fixed assets is undergoing changes due to legislative innovations. In addition, organizational and economic aspects and factors of a specific, industry-specific nature are of no small importance when building a system of accounting for fixed assets. The analysis of the role and significance of the influence of the characteristics of various types of activities of economic entities on the accounting of fixed assets allows us to identify the directions and methods, the use of which will ensure a positive dynamics of the efficiency of the use of fixed assets and the growth of labor productivity. In the course of the research, general scientific methods of cognition were used, such as analysis and synthesis, consistency and complexity, analogy, comparative and logical approach. The organizational and methodological provisions developed by the authors of the article contribute to the development of the methodology of accounting for fixed assets of economic entities engaged in various types of activities. Some of the results of this study can serve as a vector for further practical and theoretical developments, increase the transparency, relevance, and analyticity of information about the activities of an economic entity based on accounting and management accounting data. The recommendations and approaches proposed by the authors of the article can be applied as a basis for improving the accounting and methodological support for the management of fixed assets of an economic entity.

scholarly journals Reporting in the area of sustainable development in agribusiness

2019 ◽  
Vol 91 ◽  
pp. 06002 ◽  
Author(s):  
Guzaliya Klychova ◽  
Alsou Zakirova ◽  
Elvira Sadrieva ◽  
Fayaz Avkhadiev ◽  
Aigul Klychova
Keyword(s):  
Sustainable Development ◽  
Financial Reporting ◽  
Social Activity ◽  
Research Work ◽  
Sustainability Reporting ◽  
Comparison Method ◽  
Global Reporting Initiative ◽  
Scientific Methods ◽  
Reporting Structure ◽  
General Scientific

The aim of the present article is substantiation of theoretical provisions and development of practical recommendations for reporting in the field of sustainable development formation in compliance with the international standard “Guidelines for sustainability reporting” elaborated within the scope of Global Reporting Initiative. The research objectives are as follows: to study the content of non-financial reporting generated in compliance with the GRI guidelines and to offer new methodological approaches towards sustainability reporting formation. Using such general scientific methods as systematic approach, comparison, method of systematization and generalization of data, the research work revealed the essence, content, principles of formation and reporting structure in the field of sustainable development. The work contains recommendations on social activity of accounting organization with the use of information technology, such as: supplementary invoices application for accounting and development of forms for reports containing information of social character.

scholarly journals Correlation between the principle of justice and legal axioms

2020 ◽  
pp. 64-78
Author(s):  
Anton Nikolaevich Rundkvist
Keyword(s):  
Legal Regulation ◽  
Constitutional Court ◽  
Scientific Methods ◽  
Legal Principles ◽  
Original Definition ◽  
Principle Of Justice ◽  
Analysis And Synthesis ◽  
Primary Reference ◽  
General Scientific ◽  
New Perspective

The objects of this research are the principle of justice as a universal fundamental, cornerstone and key cohesive general legal superprinciple and the legal axioms as transmitters of most objectified legal justice reflected in simple and clear formulations. The subject of this research is correlation between the aforementioned concepts, which allows looking at the problem of indeterminacy of the content of the principle of justice from a new perspective, namely through indicating the violation of legal axioms as one of criterions of ultimate injustice. Methodological framework is comprised of the general scientific methods of deduction, induction, analysis and synthesis, as well as sociological method of content analysis used examination of the materials of law enforcement practice of the Constitutional Court of the Russian Federation. The work yielded the following results: 1) substantiation is made on the key role of the principle of justice in law as a whole; 2) an original definition is given to the legal axioms ; 3) demarcation is drawn between legal axioms and legal principles in accordance with the criteria of external manifestation, evidence of conformity or nonconformity, nature of action, and depending on the presence or absence of systemic links, which is important from theoretical and practical perspectives, 4) a direct correlation is established between noncompliance with legal axioms and the loss of baseline claim to justice by legal regulation. The theoretical novelty of this work consists in the fact that legal axioms that establish the generally accepted imperative rules are viewed as a primary reference point for resolving the issue on possible violation of the principle of justice

scholarly journals Features of legal regulation of artificial intelligence as a guarantee of sustainable development of society

2020 ◽  
Vol 208 ◽  
pp. 06010
Author(s):  
N.V. Mishina ◽  
I.R. Shikula ◽  
S.A. Afanasyeva
Keyword(s):  
Artificial Intelligence ◽  
Sustainable Development ◽  
A Priori ◽  
Legal Regulation ◽  
Theoretical Research ◽  
Axiomatic Method ◽  
The Sustainable Development ◽  
Modeling And Forecasting ◽  
Analysis And Synthesis ◽  
Legal Model

The authors of the article consider the features of the legal regulation of artificial intelligence that guarantee the sustainable development of society in the era of global digitalization. The artificial intelligence-induced transformation of the world-building is leading to a change in the legal landscape. In this regard, the authors investigate artificial intelligence as a subject and object of legal regulation. The article provides an overview of foreign and Russian legislation in artificial intelligence, based on which a legal model of a single codified act is proposed. The authors advert to the need for technical and public control when introducing artificial intelligence into operation, and also for a priori legal regulation of artificial intelligence. Based on theoretical research methods, such as the axiomatic method, analysis and synthesis, systematization, modeling and forecasting, the authors conclude that a comprehensive, consistent, systemic and prospective legal regulation can remove the possible risks of introducing AI technologies, the threat of human destruction and provide a guarantee for the sustainable development of society.

scholarly journals Transformation of the Civil Right to the Freedom of Expression in the Internet

2018 ◽  
Vol 4 ◽  
pp. 43-47
Author(s):  
Ksenia A. Ivanova ◽  
Keyword(s):  
Information Exchange ◽  
System Analysis ◽  
Freedom Of Expression ◽  
Legal Regulation ◽  
Practical Significance ◽  
Scientific Article ◽  
Global Information ◽  
Scientific Methods ◽  
Analysis And Synthesis ◽  
The Right

Purpose. The purpose of the scientific article is to study the modern information society, as well as to consider the conditions for the development of global information and communication networks, the global information exchange system. The author has studied the current legal regulation of freedom of speech to achieve this goal. Methodology. The article applies general scientific methods of system analysis and synthesis, as well as private scientific methods: comparative, sociological. The use of methods of analysis and synthesis will determine the key scientific concepts for research. In addition, an institutional research method will be used. On its basis, in particular, the originality of the forms of regulation of the right to freedom of opinion has been revealed; specificity of regulation of restrictions of this right. The article concludes that the existing regulation does not correspond to the level of development of public relations. The fact that there are no legal instruments that can prevent the falsification of information in the media indicates that there are problems in ensuring the right of citizens to freedom of expression in cyberspace, which ensures the relevance of the study. Scientific and practical significance. Within the framework of the research, a complex scientific theoretical and legal analysis of the constitutional and legal category “the right of citizens to freedom of opinion” in cyberspace was carried out; a comparison of Russian and foreign legislation. Results. It was suggested that the concept of the right to freedom of opinion in cyberspace be structured into separate elements. Following the logic of the proposed classification, the author proposes the main directions of improving the legal regulation of this right. The significance of the study is made by proposals to improve Russian legislation in the sphere of securing the right of citizens to freedom of opinion, as well as further development of mechanisms for the realization of this right in cyberspace.

scholarly journals On the peculiarities of the regional lawmaking process

2020 ◽  
pp. 25-38
Author(s):  
Olga Anatolevna Fomicheva
Keyword(s):  
Russian Federation ◽  
Process Analysis ◽  
Legal Regulation ◽  
Scientific Methods ◽  
Analysis And Synthesis ◽  
The Status ◽  
The Subject ◽  
The Russian Federation ◽  
Legislative Initiative ◽  
The Right

The subject of this research is practice of the constituent entities of the Russian Federation applied in legal regulation of lawmaking process. Analysis is conducted on legislation of the constituent entities of the Russian Federation regarding the establishment of their rights to realization of the legislative initiative. The author’s arguments on carrying out the analysis of regional legislation with regards to establishment of a circle of subjects with the right of legislative initiative are grounded on the scholars’ opinion that the status of the subject of realization of legislative initiative is special. The fact of recognition of the subject of lawmaking process as a subject of legislative initiative is a juridical fact bot only for acquisition of the right to introduction of a bill, but also guarantees for participation in lawmaking process of the parliament. Therefore, establishment of a circle of subjects with the right of legislative initiative is crucial in determination of peculiarities of the regional lawmaking process. Application of the general scientific methods of analysis and synthesis, allowed arranging the circle of the subjects of lawmaking process into groups, as well as formulate a conclusion on the specificities of setting rules for the lawmaking process realized in constituent entities of the Russian Federation. The philosophical methods of cognition of legal reality allowed determining the general rules of lawmaking process, summarize the acquired data, and comprehensively examine the research materials. Having analyzed the practice of legal regulation, the author identified the flaws in terminology used in practice of the constituent entities of the Russian Federation. Recommendations are made to pay closer attention to ambiguity of legislation in some regions of the Russian Federation. A conclusion is formulated on the positive experience that can become an example for other constituent entities of the Russian Federation in setting rules for the lawmaking process.

scholarly journals Doctrinal foundations of goal-setting in the institute of punishment

2021 ◽  
Vol 230 (7) ◽  
pp. 15-21
Author(s):  
IVAN V. DVORJANSKOV ◽  
Keyword(s):  
Goal Setting ◽  
Criminal Policy ◽  
Legal Framework ◽  
Legal Regulation ◽  
Penal System ◽  
Criminal Punishment ◽  
Scientific Methods ◽  
Legal Norms ◽  
Theoretical Approaches ◽  
Analysis And Synthesis

The article examines the doctrinal (scientific) foundations of goal-setting in the institute of punishment, the evolution and modern content of the goals of punishment, theoretical approaches to their formation and connection with the conceptual provisions of the state's criminal policy, factors and criteria for goal-setting in criminal law. The analysis of the current state and prospects of regulation of the goals of punishment and their legal regulation is presented. Monuments of domestic law and modern Russian legislation, scientific literature on the topic of the work are the subject of the article. The purpose of the study is to identify the problems of compliance of the goals of punishment with the modern criminal policy of Russia on the basis of studying the legal nature, doctrinal base, and social conditionality of the goals of punishment. The methodological basis of the research was formed by the dialectical method, analysis and synthesis: comparative and legal; retrospective; formal legal; logical; comparative. Specific scientific methods were also used: legal-dogmatic and the method of legal norms interpreting. As a result of the work carried out, the doctrinal foundations, evolution and modern legal regulation of the goals of punishment were studied, a critical analysis of the modern goals of punishment was given, an approach to their transformation was proposed. These decisions will have a positive effect on the effectiveness of criminal punishment and Russia's criminal policy, will allow the rational allocation of the resources of the penal system without prejudice to its authority, and avoiding the excessive and sometimes impossible requirements to an employee of the penal system. Conclusions are made about the need for legislative reform of the concept of punishment goals. This problem is far from being a trifle one, since the effectiveness of judicial and criminal-executive activity depends on its solution. Key words: doctrinal foundations, goals setting, criminal punishment, criminal policy, evolution, legal framework, goals of punishment, state and prospects.

scholarly journals On Understanding of Digital Financial Assets

2021 ◽  
Vol 2 ◽  
pp. 40-44
Author(s):  
Yulia K. Tsaregradskaya ◽  
Keyword(s):  
Legal Regulation ◽  
Practical Significance ◽  
Financial Assets ◽  
Legal Practice ◽  
Educational Materials ◽  
Scientific Methods ◽  
Existing Problems ◽  
Foreign Countries ◽  
Analysis And Synthesis ◽  
General Scientific

Purpose. In the context of the development of digital technologies, the issue of the existence and legal regulation of digital of financial assets is being updated. In modern legal practice, there is no uniformity in the terminology of these relations, so it is especially important to consider the possibility of using different terms from digital currency to digital rights. The article analyzes various approaches to defining the concept of cryptocurrency offered by specialists working not only in the field of law, but also in economics, since it is important to consider the possibility of reflecting digital assets in accounting. In the course of the research, both General scientific and private scientific methods were used: scientific abstraction, system, logical, analysis and synthesis, comparative legal and formal legal. Conclusions are made that: 1) as a result of numerous discussions about the legal regulation of digital of financial assets, the state has decided on the terminology in these relations; 2) according to the author, the most successful term is the concept of “digital financial assets”, since the term “asset” is used in russian legislation, in particular investment and tax; 3) russian legal practice has used the experience of foreign countries when making changes to existing legislation, in particular in civil, expanding the list of objects of civil legal relations. Scientific and practical significance. This research allows us to critically understand the existing problems of cryptocurrency regulation, as well as contributes to the development of theoretical directions on this topic and the creation of educational materials dedicated to the digital economy.

scholarly journals FACTORS AFFECTING FRANCHISING DEVELOPMENT IN THE ECONOMY OF THE EUROPEAN COUNTRIES

2020 ◽  
Vol 5 (5) ◽  
pp. 145
Author(s):  
Iryna Prykhodko ◽  
Solomiya Ohinok
Keyword(s):  
Empirical Study ◽  
Comparative Method ◽  
Network Size ◽  
Factors Affecting ◽  
Scientific Methods ◽  
Economic Relations ◽  
Investment Level ◽  
Analysis And Synthesis ◽  
World Economic ◽  
General Scientific

The purpose of the study is to distinguish and analyze the factors that influence the development of franchising in the globalized system of world economic relations. The usage of franchising as a mechanism to activate the innovative activity in Ukraine will increase the effectiveness of innovation introduction in the economy. Methodology. The research is based on the scientific works and researches of domestic and foreign scientific. The methodological grounds for the study are general scientific and special-scientific methods, knowledge. The comparative method was used to compare the growth rate of franchising in different countries. The statistical method was used to establish data that shows franchising development in different economies. The interpretation was used to explain the results of the empirical study. The method of grouping and classifying was used to characterize the ratio of the leading industries in using franchising and types of franchises. Abstract-logical and graphic interpretation was used in the study of peculiarities of franchising development strategies. Method of analysis and synthesis helped to formulate conclusions. Results. A franchise form of business activity organization will enhance the efficiency of the Ukrainian economy and increase the competitiveness of national products in the European market, therefore the franchising strategies of European companies’ entry on the Ukrainian market were analyzed. In the context of integration, the efficacy of the franchise tool for business in Ukraine was proven. Practical implications. The study is devoted to a detailed analysis of how the network age affects the franchisor’s network size, and it is proven that the older the franchisor is, the more franchise points it has. It is analyzed that with the increase of all these indicators, the network size grows, and the percentage of own points has a little effect; a franchise fee also increases according to the franchise network size; the amount of royalty depends on the investment level and the franchise network size. Value/originality is the theoretical and empirical study of factors influencing the development of franchising. The highlighted positions can be used for further study of franchise development.

Risks of the Tourism Industry in Ukraine

2018 ◽  
Vol 9 (2) ◽  
pp. 334
Author(s):  
Kateryna SOFIICHUK
Keyword(s):  
Risk Management ◽  
Principal Component ◽  
State Level ◽  
Tourism Industry ◽  
The State ◽  
Main Hypothesis ◽  
Scientific Methods ◽  
Analysis And Synthesis ◽  
Hard Times ◽  
Management Approaches

Tourism industry provides economic growth in all over the world. In the same time Ukrainian tourism industry going through hard times. The purpose of the study is to identify and assess the existing risks of the tourism industry in Ukraine, excluding the East of Ukraine, and explore the preconditions for avoiding or reducing these risks. Being that it is necessary to strengthen the image of Ukraine as a reliable state for travel in the foreign tourist’s eyes. The object of a study is the process of managing the risks of the tourism industry at the state level. The main hypothesis of the study is that the growth of the contribution of tourism to the country's GDP depends on the risks of the tourist enterprises and the level of the tourist’s risks in Ukraine. The theoretical base of risks in tourism and the dynamics of Ukrainian tourist arrivals and amount of tourist enterprises were considered in the study. The model of risk management in tourism is developed in the paper. The methodological basis were the following scientific methods: analysis and synthesis (for identification and evaluating types of touristic hazards in Ukraine), theoretical search and abstract-logical (for analyzing a risk management approaches), expert method (for identification and assessing an influence of tourism risks); graph method (to describe arrivals number and to forecast amount of enterprises in Ukraine); the method of least squares was used for the forecasting of the number of tourist enterprises in Ukraine; the principal component analysis method for grouping risks in Ukraine. The analysis of the future risks of the tourism industry of Ukraine was conducted. According to the results of the investigation, the recommendations about measures which should be taken by the state to manage and prevent risks were proposed.

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