scholarly journals ACCOUNTING OUTSOURCING: CURRENT STATE AND PROBLEMS OF PRACTICAL IMPLEMENTATION

2021 ◽  
Author(s):  
Olena Koba ◽  
Keyword(s):  
Data Privacy ◽  
Information Leakage ◽  
Practical Implementation ◽  
Additional Time ◽  
Extra Effort ◽  
Current State ◽  
Analysis And Synthesis ◽  
Business Entities ◽  
Reasonable Choice ◽  
Main Activity

The purpose of the article is to determine the theoretical and organizational principles of application of accounting outsourcing by business entities. Methodology. Methods of analysis and synthesis were used to determine the characteristics and features of the organization of accounting outsourcing. The generalization of the existing experience of application of accounting outsourcing is carried out by a monographic method. On the basis of economic analysis and comparison, trends in the development of accounting outsourcing are identified. Methodology. The development of outsourcing is explained by its ability to increase the competitiveness of products, to promote the introduction of the latest advances in scientific and technological progress, to optimize costs. The application of knowledge and experience of specialists specializing in solving certain issues allows to focus the resources of companies on the development of strengths and promising areas and not to spend extra effort and money on the development of new non-core activities. The generalization of statistics on the current state of outsourcing in Ukraine shows that its effective application is hampered by the lack of free financial resources to invest in new management technologies, lack of awareness of business entities about the experience of outsourcing and the market of outsourcing services, lack of legal mechanisms. Generalization of functionally-oriented, cooperative, managerial, instrumental, integrated, situational, complex approaches gives grounds for outsourcing to understand the management tool, which allows to concentrate the resources of the business entity on the main activity, provides profit growth and increase competitiveness through contractual transfer, non-core functions of specialists or companies that specialize in their implementation and perform more efficiently than the entity. Among the advantages of outsourcing there are reducing the cost of accounting, improving service quality, accountability, confidentiality, tax optimization, reducing the likelihood of fraud by employees, ensuring impartiality and objectivity of accounting, access to additional resources in the field of finance, accounting and tax calculations. However, outsourcing has certain disadvantages, namely the risk of information leakage, possible lack of efficiency, formal performance of duties, liquidation of the outsourcing company, loss of control over own resources and part of the case may be lost, additional time to agree on the terms of the contract. Minimize the disadvantages of outsourcing allows careful and reasonable choice of outsourcing company, which should take into account: data privacy guarantee, staff qualifications, cost of services, reputation, popularity, experience of the outsourcer in the market, flexibility in organizing services, application of the latest technical solutions, outsourcing it has standards of interaction and internal procedures.

scholarly journals Illuminating the Dark or how to recover what should not be seen in FE-based classifiers

2020 ◽  
Vol 2020 (2) ◽  
pp. 5-23
Author(s):  
Sergiu Carpov ◽  
Caroline Fontaine ◽  
Damien Ligier ◽  
Renaud Sirdey
Keyword(s):  
Data Privacy ◽  
Information Leakage ◽  
Use Cases ◽  
Security And Privacy ◽  
Functional Encryption ◽  
Cryptographic Primitives ◽  
Encrypted Data ◽  
Current State ◽  
Encryption Schemes ◽  
Privacy Issues

AbstractClassification algorithms/tools become more and more powerful and pervasive. Yet, for some use cases, it is necessary to be able to protect data privacy while benefiting from the functionalities they provide. Among the tools that may be used to ensure such privacy, we are focusing in this paper on functional encryption. These relatively new cryptographic primitives enable the evaluation of functions over encrypted inputs, outputting cleartext results. Theoretically, this property makes them well-suited to process classification over encrypted data in a privacy by design’ rationale, enabling to perform the classification algorithm over encrypted inputs (i.e. without knowing the inputs) while only getting the input classes as a result in the clear.In this paper, we study the security and privacy issues of classifiers using today practical functional encryption schemes. We provide an analysis of the information leakage about the input data that are processed in the encrypted domain with state-of-the-art functional encryption schemes. This study, based on experiments ran on MNIST and Census Income datasets, shows that neural networks are able to partially recover information that should have been kept secret. Hence, great care should be taken when using the currently available functional encryption schemes to build privacy-preserving classification services. It should be emphasized that this work does not attack the cryptographic security of functional encryption schemes, it rather warns the community against the fact that they should be used with caution for some use cases and that the current state-ofthe-art may lead to some operational weaknesses that could be mitigated in the future once more powerful functional encryption schemes are available.

scholarly journals Modernization of administrative procedures for licensing and accreditation in the field of higher education in Ukraine

2020 ◽  
Vol 9 (27) ◽  
pp. 536-543
Author(s):  
Olha Vasylivna Skochylias-Pavlіv ◽  
Nataliia Viktorivna Hryshyna ◽  
Olena Ihorivna Romtsiv ◽  
Oleksandr Stepanovich Nizhnik
Keyword(s):  
Higher Education ◽  
Practical Implementation ◽  
Main Task ◽  
Current State ◽  
Modeling Analysis ◽  
Analysis And Synthesis ◽  
Administrative Procedures ◽  
Logical Modeling ◽  
Document Flow ◽  
Administrative Licensing

The purpose of the article is to identify the main directions of modernization for licensing and accreditation procedures in the field of higher education in Ukraine. To achieve this goal, the following tasks are set: 1) to define the concepts of licensing and accreditation as administrative procedures; 2) to identify existing shortcomings for practical implementation of these procedures; 3) to outline the ways to improve the licensing and accreditation process in higher education.  The following methods of scientific cognition were used while working on the article: structural and functional, comparative and legal, formal and logical, modeling, analysis and synthesis.  Guarantee and quality assurance of higher education in Ukraine is impossible without the introduction of independent and effective administrative licensing and accreditation procedures. The content of licensing and accreditation as administrative procedures has been defined. The current state of regulatory procedures resolution for licensing educational activities and accreditation of educational programs has been considered. The main directions of the licensing and accreditation system modernization in the field of higher education in Ukraine have been highlighted. It has been emphasized that the solution of this problem requires the implementation of a number of measures to improve the licensing and accreditation procedures as components of the Ukrainian higher education control system. The study concluded that the main task in this field should be the optimization of the procedures by simplifying them, ensuring objectivity, transparency, anti-corruption; reviewing and simplifying licensing and accreditation procedures by reducing phasing and duplication of functions; possible reduction of some existing terms of case trying; introduction of a single electronic document flow during licensing or accreditation, etc.

ISSUES OF REASONABLE ORGANIZATION AND CONDUCT OF COST ACCOUNTING AND ANALYSIS IN ECONOMIC ENTITIES

2021 ◽  
Vol 4 (7) ◽  
pp. 72-79
Author(s):  
Azamat Mahmudov ◽  
◽  
Farangiz Kenjaeva ◽  
Keyword(s):  
Cost Accounting ◽  
Production Costs ◽  
Effective Management ◽  
Financial Activity ◽  
Business Operations ◽  
Main Production ◽  
Activity Cost ◽  
Process Cost ◽  
Business Entities ◽  
Main Activity

The article discusses the issues of accounting and analysis of the main production costs, period costs and costs of financial activities in the system of effective management of business entities. The influence of production processes on the perfect business operations is studied, proposals are givenand recommendations for the organization of primary and consolidated cost accounting are developed.Кеу words:production process, cost classification, primary and consolidated documentation, main activity, cost period, financial activity

Administrative and legal mechanisms for combating corruption

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nataliia A. Lytvyn ◽  
Olena V. Artemenko ◽  
Svitlana S. Kovalova ◽  
Maryna P. Kobets ◽  
Elena V. Kashtan (Grygorieva)
Keyword(s):  
Design Methodology ◽  
International Experience ◽  
Legal Regulations ◽  
Positive Experience ◽  
Legal Analysis ◽  
Content Type ◽  
Current State ◽  
Foreign Countries ◽  
Analysis And Synthesis ◽  
Practical Implications

Purpose The purpose of this paper is to study the administrative and legal mechanisms of combating corruption, namely, to determine the means by which it is possible to develop a positive experience in the fight against corruption. Design/methodology/approach Among the methods used to study the problems of the stated subject, the dialectical, comparative-legal, systems, historical and legal, formal and legal, analysis and synthesis can be distinguished. Findings The authors investigated the experience of foreign countries in combating corruption and suggested implementing international experience in national legislation for the successful fight against corruption. In the course of the study, the current state of legal regulations governing anti-corruption activities was characterised, corruption and the main reasons for committing corruption acts were investigated, the problems that arise in the fight against corruption were identified, the main administrative and legal mechanisms for combating corruption were established and the effectiveness of applying these mechanisms in practice was studied. Practical implications The provisions that are enshrined in this paper are of practical value for individuals whose activities are aimed at fighting corruption, as Ukraine is one of the states where corruption flourishes and where the fight against corruption has not been directly implemented in practice for many years. Originality/value Based on the example of international experience in the fight against corruption, proposals and recommendations for improving administrative and legal mechanisms for combating corruption have been developed.

scholarly journals Public and corporate human resources management programs as one of the factors of monocities modernization in the framework of sustainable development

2021 ◽  
Vol 311 ◽  
pp. 08004
Author(s):  
L.A. Chikatueva ◽  
T.A. Okhotina
Keyword(s):  
Sustainable Development ◽  
Economic Development ◽  
Human Resources ◽  
Social Stratification ◽  
Human Resources Management ◽  
Resources Management ◽  
Current State ◽  
Single Industry ◽  
Analysis And Synthesis ◽  
Effective Use

In this article, the author examines the reasons for social stratification of the country’s regions and singles out the difficult socio-economic situation of the majority of single-industry municipalities in Russia as one of the main ones. The aim of the study is to analyze the efficiency of use of human resources in the country as a whole, as well as the current state of single-industry towns and create a step-by-step plan for their modernization and restructuring as a necessary vector for sustainable economic development. The article emphasizes the need to integrate efforts on the part of the state, society and business in solving social problems in certain territories. The study was carried out using the following methods: observation, modeling, method of scientific abstraction, analysis and synthesis. The study result was development of a universal step-by-step plan for development of single-industry municipalities, substantiation of the possibility of its application as one of the factors for the effective use of human resources in a particular territory.

scholarly journals Developing corporate social responsibility in the face of the COVID-19 pandemic

2021 ◽  
Vol 11 (1) ◽  
pp. 31-42
Author(s):  
Nataliia Riabets
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Process Management ◽  
Positive Impact ◽  
Evolutionary Development ◽  
Practical Implementation ◽  
The Face ◽  
Business Entities ◽  
Corporate Social ◽  
The Impact

The paper presents the results of the study of the manifestations, trends of business social responsibility during the pandemic and gives the dominant directions of its practical implementation. The paper provides the results of the analysis of the evolutionary development of views and approaches to theoretical and conceptual understanding of corporate social responsibility. The impact of business social responsibility on the results of its activities and the quality of relationships with stakeholders is revealed. A study was also conducted on the transformation of directions and tools for the practical implementation of CSR initiatives before and during the spread of the pandemic. Potential directions for establishing a constructive conversation business structure with society, which will have a positive impact on the success and stability of the business, as well as on social development in the current environment have been identified. A study was carried out to evaluate the perception of the social responsibility by domestic business organizations and awareness of its trends, and the need for its implementation and advantages. A comparative analysis of the development of corporate social responsibility in the world and in Ukraine has been conducted. Trends and mechanisms that have a transformational impact on the formation and implementation of CSR in modern conditions of development are identified. The priority vectors of CSR programs of international business entities in the face of a pandemic are outlined. The necessity of developing a business process management model based on corporate and social responsibility tools has been formulated, taking into account the desire of business to conduct successful activities in a highly dynamic global environment.

scholarly journals Scientific review digitalization of corporate culture as a factor influencing ESG investment in the energy sector

2021 ◽  
pp. 130-136
Author(s):  
Sergei Zainullin ◽  
Olga Zainullina
Keyword(s):  
Financial Reporting ◽  
Corporate Culture ◽  
Energy Industry ◽  
Practical Implementation ◽  
Scientific Review ◽  
Corporate Policies ◽  
Responsible Investment ◽  
Corporate Social Reporting ◽  
Analysis And Synthesis ◽  
Corporate Social

The popularity of ESG (Environmental, Social and Governance)-investing is growing rapidly all over the world. More and more investors are moving from the traditional investment paradigm to investing based on the principles of environmental social corporate responsibility. One of the most affected by this trend is the energy industry. The report discusses the possibilities of applying methods of digitalization of corporate culture to increase the attractiveness of enterprises in the energy industry for ESG investment. The study is based on the use of such methods of scientific knowledge as dialectical, a combination of historical and logical unity, structural analysis, traditional methods of economic analysis and synthesis, a review of both scientific sources describing ESG investment and the practical implementation of ESG approaches in the practice of corporations is carried out. The results are based on an analysis of current corporate policies and the implementation of ethical policies in corporate social reporting. The article provides an overview of theoretical studies in relation to corporate non-financial reporting and the principles of responsible investment, provides statistical data on the attitude of investors towards ESG investment, analyzes the best practices of energy companies in digitalization, improving corporate culture to make them more attractive for ESG investment.

scholarly journals INDICATIVE APPROACH IN THE EVALUATION OF THE IMPLEMENTATION OF THE CONSTITUTIONAL RIGHT TO JUDICIAL PROTECTION IN THE STATE LANGUAGES OF THE RF SUBJECTS

2019 ◽  
Vol 8 (6) ◽  
Author(s):  
Damir Kh. Valeev ◽  
Anas G. Nuriev ◽  
Rafael V. Shakirjanov
Keyword(s):  
Russian Federation ◽  
The State ◽  
Practical Implementation ◽  
Current State ◽  
Hand Signal ◽  
The Russian Federation ◽  
Civil Cases ◽  
Constitutional Right ◽  
The One ◽  
Judicial Protection

The implementation of the constitutional right to judicial protection is an important guarantee for participants in legal relations in case of violation of the rights of one of the parties or a threat of violation of the rights of participants in legal relations. Judicial protection is of particular relevance for the participants in legal relations, who do not speak the languages in which the administration of justice is carried out. Within the framework of this article, the authors analyze indicators that are designed to, on the one hand, signal on the current state and existing possibilities of implementing the constitutional right to judicial protection in the state languages of the subject of the Russian Federation (statistical function), and, on the other hand, determine growth drivers that can provide language guarantees for the territory of our state, which is defined as a democratic federal legal state according to Art. 1 of the Constitution of the Russian Federation. Within the framework of this article, three indicators are highlighted and analyzed: 1) existing legal potential for the implementation of the constitutional right to judicial protection in civil cases in the state languages of the republics within the Russian Federation; 2) analysis of the practical implementation of the opportunities currently available for the implementation of the constitutional right to judicial protection in civil cases in the state languages of the republics within the Russian Federation; 3) determination of growth points in the implementation of the constitutional right to judicial protection in civil cases in the state languages of the republics within the Russian Federation

scholarly journals Monte Carlo and Reconstruction Membership Inference Attacks against Generative Models

2019 ◽  
Vol 2019 (4) ◽  
pp. 232-249 ◽  
Author(s):  
Benjamin Hilprecht ◽  
Martin Härterich ◽  
Daniel Bernau
Keyword(s):  
Data Privacy ◽  
Information Leakage ◽  
Generative Models ◽  
Generative Model ◽  
Training Data ◽  
Generative Adversarial Networks ◽  
Data Sets ◽  
Success Rates ◽  
Model Quality ◽  
Type Formalization

Abstract We present two information leakage attacks that outperform previous work on membership inference against generative models. The first attack allows membership inference without assumptions on the type of the generative model. Contrary to previous evaluation metrics for generative models, like Kernel Density Estimation, it only considers samples of the model which are close to training data records. The second attack specifically targets Variational Autoencoders, achieving high membership inference accuracy. Furthermore, previous work mostly considers membership inference adversaries who perform single record membership inference. We argue for considering regulatory actors who perform set membership inference to identify the use of specific datasets for training. The attacks are evaluated on two generative model architectures, Generative Adversarial Networks (GANs) and Variational Autoen-coders (VAEs), trained on standard image datasets. Our results show that the two attacks yield success rates superior to previous work on most data sets while at the same time having only very mild assumptions. We envision the two attacks in combination with the membership inference attack type formalization as especially useful. For example, to enforce data privacy standards and automatically assessing model quality in machine learning as a service setups. In practice, our work motivates the use of GANs since they prove less vulnerable against information leakage attacks while producing detailed samples.

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