scholarly journals ВІДОБРАЖЕННЯ ІНФОРМАЦІЇ ПРО КАПІТАЛИ В ІНТЕГРОВАНІЙ ЗВІТНОСТІ

2021 ◽  
pp. 67-73
Author(s):  
Денис Вікторович Прозоров
Keyword(s):  
Human Capital ◽  
Value Added ◽  
International Standards ◽  
Information Support ◽  
Practical Significance ◽  
Integrated Reporting ◽  
Basic Principles ◽  
Advantages And Disadvantages ◽  
Disclosure Of Information ◽  
The Given

Formulation of problem. Meeting the needs of stakeholders for the disclosure of financial and non-financial information about the effectiveness of enterprises actualizes the solution of disclosure of information about the contribution of capital to the creation of value added in integrated reporting. The aim of the article is research of problems of formation of the integrated reporting and justification of scientific and methodical recommendations about reflecting indicators of the formation and use of capital in reporting. The object of the research is the process of the formating accounting and analytical information in integrated reporting. Methods used in the research: logical and informative, scientific generalization, induction, deduction, analysis, synthesis. The hypothesis of the research is the assumption about improving the information support for integrated reporting by disclosing information about capital in accordance with the requirements of international standards that will contribute to increasing the effectiveness of management decisions about creation of value and addressing informational needs of stakeholders. The statement of basic materials. Based on the research, the structure of integrated reportings of individual companies is analyzed, their advantages and disadvantages, the basic principles of the formation of integrated reporting are determined, indicators of integrated reporting in terms of six types of capitals are disclosed, the stages of formation of the information about human capital in the integrated reporting are determined. The originality and practical significance of the research is the description of the information about capital in integrated reporting of scientific and methodical recommendations for the disclosure of information about the capital of integrated reporting and the formation of information and analytical platform for human capital Conclusions and perspectives of further research. The research proves that the disclosure of information about capital in integrated reportingt allows to form the mission and vision about the prospects of increasing value for the future. The given system of indicators characterizing efficiency of human capital allows to estimate the contribution of the capital in creation of value of the enterprise and to form strategy of its sustainable development.

scholarly journals THEORETICAL AND APPLIED ASPECTS OF ANALYSIS OF INTEGRATED REPORTING OF AGRICULTURAL CORPORATIONS: HUMAN CAPITAL

2021 ◽  
Vol 2 (2) ◽  
pp. 29-36
Author(s):  
Ruslan Kostyrko ◽  
Denys Prozorov
Keyword(s):  
Human Capital ◽  
Financial Reporting ◽  
Critical Evaluation ◽  
Well Being ◽  
Organic Production ◽  
International Standards ◽  
Global Reporting Initiative ◽  
Integrated Reporting ◽  
Disclosure Of Information ◽  
The Impact

The purpose of the paper is to improve scientific and applied aspects of analysis of integrated reporting of agricultural corporations on the example of human capital indicators. Methodology. Theoretical aspects of the study are based on the international standards of the Global Reporting Initiative and AccountAbility. Applied aspects are the generalization and critical evaluation of the form, content, quantitative and qualitative indicators of integrated reporting of agricultural corporations. The results of the paper are to define non-financial reporting as an integrated format of information on natural, industrial, financial, human, intellectual, social, institutional capital of enterprises. It is shown that the development of the system of formation and presentation of integrated reporting is influenced by two trends that are somewhat mutually exclusive: firstly, supranational regulation by GRI and AA1000 standards; secondly, the voluntary nature and predominance of content over form, which cause significant differences in formats and the difficulty of conducting a comparative analysis of reporting enterprises. It is proved that integrated reporting is a comprehensive set of quantitative and qualitative indicators, which are divided into general, common to all enterprises of the national economy, and specific, inherent in certain types of economic activity. For agricultural corporations, the latter are: protection of agricultural lands, animal well-being, state and directions of development of organic production, etc. The components of integrated reporting of four agricultural corporations of Ukraine are summarized. Their similarity is determined by the substantive characteristics associated with the disclosure of information about the impact of the enterprise on the environment, social and economic impact, corporate governance, animal well-being. The differences are related to the form of presentation of information, the number of sections of integrated reporting. The conceptual basis of human capital management and features of program in separate researched agrarian corporations are generalized. The analysis of human capital as an object of integrated reporting of agricultural corporations on the indicators of the total number of staff, its permanent and seasonal part, gender composition, categories of employees, age, and duration of training has been performed. Practical implications are the development of recommendations aimed at eliminating the shortcomings of the disclosure of information about human capital associated with the prevalence of quantitative indicators over qualitative ones. It is proposed to use indicators of labor productivity, average wages compared to the industry level, as well as motivational mechanisms for staff in the form of corporate health insurance. Value/originality. The necessity of data integration is substantiated not only at the level of the non-financial report, but also at the level of separate sections, which is advisable to be represented by separate types of capital. On the example of the section “Human capital” it is recommended to highlight the units related to its economic, social, cultural, intellectual development, etc. in its composition.

scholarly journals Accounting for non-current assets in budgetary institutions: problems and solutions

Ekonomika APK ◽  
2020 ◽  
Vol 314 (12) ◽  
pp. 22-28
Author(s):  
Mykhailo Prodanchuk ◽  
Yuliia Bezdushna
Keyword(s):  
Information Technology ◽  
Internal Control ◽  
International Standards ◽  
Practical Significance ◽  
Accounting System ◽  
Basic Principles ◽  
Scientific Methods ◽  
Budgetary Institutions ◽  
Problems And Solutions ◽  
General Scientific

The purpose of the article is to identify problematic aspects of accounting for non-current assets and to suggest their solutions using information technology and documentation. Research methods. The methodological basis of the study is a systematic approach to the study of the processes of reflection of non-current assets in the accounting of budgetary institutions. The epistemological method is used to clarify and deepen the meaning of the concept of "non-current assets". Analysis, synthesis, induction, deduction, abstraction, idealization and generalization, as general scientific methods of cognition, are used to develop the basic principles of the theory, methodology and organization of accounting for non-current assets. Bibliographic and bibliometric types of analysis provided identification of trends in the theory and methodology of accounting, as well as problematic aspects of non-current assets. The method of formalization made it possible to make suggestions on how to solve the problematic aspects of accounting for non-current assets. Research results. Identifying of problematic aspects in the accounting for non-current assets of budgetary institutions allowed to offer options for their solution, which will deepen the informativeness of accounting and reporting data and ensure their accuracy, reliability and comparability. Improving the accounting aspects of the reflection of non-current assets will also help increase the effectiveness of internal control (including inventory), and thus their management in budgetary institutions. Scientific novelty. Theoretical and practical provisions for accounting for non-current assets of budgetary institutions are improved. Ways to improve the accounting and internal control of non-current assets for the needs of management in budgetary institutions are proposed. Practical significance. In order to bring the national accounting system in line with international standards and in accordance with the needs of management, it is proposed to improve the reflection in the accounting of non-current assets of budgetary institutions through the use of information technology and documentation. Refs.: 11.

scholarly journals КОМПЛЕКСНИЙ АНАЛІЗ СТАЛОГО РОЗВИТКУ ПІДПРИЄМСТВ НА ОСНОВІ ІНТЕГРОВАНОЇ ЗВІТНОСТІ

2021 ◽  
pp. 68-75
Author(s):  
Денис Вікторович Прозоров ◽  
Олена Сергіївна Юрченко
Keyword(s):  
Sustainable Development ◽  
Value Added ◽  
Comprehensive Analysis ◽  
Practical Significance ◽  
Social Activities ◽  
Integrated Reporting ◽  
The Subject ◽  
The Impact ◽  
Orderly System ◽  
Environmental Activities

Intensification of globalization processes and dynamic conditions of enterprises, increased demands of investors, stakeholders and other stakeholders necessitate the formation of analytical information about the effectiveness of economic, social and environmental activities and creating value for the future. The purpose of the article is disclosure of methodical basis of the comprehensive analysis of sustainable development of the enterprises based on integrated reporting The subject of the research is a set of theoretical, methodological and practical aspects of analytical support of integrated reporting of enterprises. Methods used in the research: general scientific and special methods of the research: dialectical method of knowing the essence of analytical support of integrated ability; integrated approach, methods of concretization, abstraction - the basis of disclosure of models analysis of indicators of integrated reporting; induction and deduction (knowledge of the features of the analysis of the effectiveness of social and environmental activities); analogies - for the formation of analytical tools. The main hypothesis of research is suggestion that a comprehensive analysis of sustainable development of enterprises should be aimed at generating information to assess the effectiveness of activities in the triune dimension (economic, social and environmental) in order to meet the informational needs of various stakeholders. The statement of basic materials. The basis for the development of conceptual and methodological basis of a comprehensive analysis of sustainable development of enterprises is the concept of capital, value and sustainable development, expansion of the subject area and system of indicators that characterize effectiveness and allow to assess sustainable development. In order to improve the information and organizational structure of analysis of integrated reporting, new approaches to the analysis of analytical procedures are proposed on the basis of an orderly system of indicators that determine the effectiveness of economic, social and environmental activities. The suitability of the proposed system of indicators is demonstrated on the basis of assessments of the analysis of the current state of efficiency of social activities of agricultural enterprises. Practical significance of the research is the possibility of application of provided scientific and methodological recommendations for improving the methodological approach to a comprehensive analysis of sustainable development of enterprises, which provides a system of indicators by three blocks of analysis the effectiveness of economic, social and environmental activities. Conclusions of research. The proposed approach to a comprehensive analysis of sustainable development of enterprises, in contrast to existing ones, differs in an orderly system of indicators in terms of analyzing the effectiveness of social activities and assessing the impact of key social factors on value added which will provide complete, reliable information about sustainable development of enterprises

Reporting of Enterprises in the Conditions of Sustainable Development: Current State, Problems, Prospects, Information Support

2021 ◽  
pp. 179-186
Author(s):  
Lesya Kononenko ◽  
◽  
Nataliia Sysolina ◽  
Olha Chumachenko ◽  
◽  
...  
Keyword(s):  
Sustainable Development ◽  
Information Needs ◽  
Information Provision ◽  
Financial Statements ◽  
Information Support ◽  
Accounting System ◽  
Integrated Reporting ◽  
Advantages And Disadvantages ◽  
Stage Of Development ◽  
Main Components

The current stage in the development of mankind is characterized by low problems that cause serious concerns internationally. To solve them, a so-called "conception of sustainable development" was developed. Most scientists to the main components of sustainable development include respect and concern for the community; environmental dignity; social and economic justice; Democracy, non-violence and peace. One of the main components that ensure the implementation of the concept of sustainable development is its information provision, one of the sources of which is the financial statements formed in the accounting system. However, the modern stage of development is characterized by the discrepancy of information provision of financial statements of enterprises in the needs of users in this direction. This caused the birth of a new reporting paradigm. The emergence of a new reporting paradigm - integrated - is logical, since changes that have taken place over recent years in the institutional accounting environment must be taken into account by improving the accounting methodological apparatus. Integrated reporting makes it possible to combine in a single form of diverse information resources, which informs the adoption of optimal management decisions. In this case, transparency is achieved for all users of the enterprise, its advantages and disadvantages. It is the inability of the existing paradigm of accounting reporting to solve the issues that modern society puts forward to it, caused the need for a new one. The main prerequisite for its emergence was the position of international organizations on sustainable development of society as a single direction, which provides an opportunity to provide both modern and future generations. Integrated reporting is closely linked both with financial and non-financial, is the result of the evolution of the accounting system to ensure information needs of users, increasing the transparency of data, relevancy of the accounting information.

scholarly journals PREVENTIVE ASSESSMENT OF THE FINANCIAL CONDITION OF THE ENTERPRISE FROM THE POSITION OF POSSIBLE BANKRUPTCY RELEVANCE OF RESEARCH

2020 ◽  
pp. 45-53
Author(s):  
V. Mishchenko ◽  
L. Taraniuk ◽  
I. Domnina
Keyword(s):  
Methodological Approach ◽  
Machine Building ◽  
Social Consequences ◽  
External Factors ◽  
Information Support ◽  
Practical Significance ◽  
Advantages And Disadvantages ◽  
Financial Condition ◽  
The Impact ◽  
Building Enterprises

Relevance of research. The actualization of the assessment of the financial condition of the enterprise from the standpoint of possible bankruptcy is indisputable, taking into account the impact of both external and internal factors on the work of the enterprise. The purpose of the study: to develop a methodological approach to preventive assessment of the financial condition of the enterprise, taking into account internal and external factors influencing its economic activity from the standpoint of possible bankruptcy. Methodology and scientific methods: methods of comparative analysis, economic-mathematical modeling, system approach are used. Research results: the article considers scientific trends and problems of assessing the financial condition of enterprises using different methodological approaches. The most well-known formed discriminant models of foreign and domestic scientists are characterized, taking into account their advantages and disadvantages in conducting economic assessment of the financial condition of enterprises. Features and possibilities of application of these models at the domestic enterprises of a machine-building complex are stated. The necessity to develop a dynamic operational model of preventive management is substantiated, which makes it possible to take into account both internal and external national factors and foreign indicators. Unlike the existing ones, this model considers not only financial indicators (profitability ratio, current liquidity ratio, asset turnover, autonomy ratio), but also their importance in the dynamics, as well as taking into account external factors of the country in which the company operates. A new methodological approach for assessing the financial condition of the enterprise with the inclusion of national factors of enterprises and performance indicators of foreign economic entities is proposed. The proposed method of assessing the company in the dynamics in relation to each time to the previous year in terms of bankruptcy characterizes the effectiveness of management and is a signal to take precautions regardless of the stage of the life cycle of the enterprise or its products. The information support of this model serves as a basis for the formation of the company's self-management system. Research framework / possibility of using the results: the proposed methodological approach has an international character and can be used by single-industry enterprises of different countries to assess their financial and economic, marketing, organizational, production, logistics activities, especially when looking for business partners. Practical significance: assessment of the bankruptcy probability index at 12 machine-building enterprises of Ukraine was carried out, conclusions were made on the location of enterprises in the bankruptcy zone. Social consequences: the results of this assessment lead to management decisions by the management of machine-building enterprises on the optimization of jobs, labor movement, internal and external staff rotation.

scholarly journals Integrated Reporting: Definitions, Principles and Conceptual Bases

2018 ◽  
pp. 211-220
Author(s):  
N. S. Shevchuk
Keyword(s):  
Conceptual Analysis ◽  
Institutional Environment ◽  
International Standards ◽  
New Paradigm ◽  
Integrated Reporting ◽  
Corporate Reporting ◽  
Advantages And Disadvantages ◽  
The Moment ◽  
International Integrated Reporting Council ◽  
Post Industrial

In spite of the proposal of the International Integrated Reporting Council (IIRC) in 2013 on the structure of the integrated report, the question of the principles of its formation and the concept of integrated reporting in Ukraine remains open. The issue of trust in society and among stakeholders, based on Sztompka’s theory, is extremely relevant in the post-industrial economy. Consequently, our study is devoted to the analysis of the definitions of the concept "integrated reporting", its formation principles and conceptual bases of development in Ukraine. The research was conducted using a comparative analysis of scientific literature, questionnaires and surveys of 42 accountants of 10 enterprises of Khmelnitsky region, conceptual analysis, categorical and systemic approaches. The definitions of the concept of "integrated reporting" are systematized, the principles of its preparation are generalized. According to the results of the research, the authors consider the integrated reporting as a new paradigm of corporate reporting which provides information about the key factors for creating value at the moment and in the future through the presentation of financial and non-financial indicators in order to create a stable, functioning business. The main advantages and disadvantages of its formation in the Ukrainian institutional environment are highlighted. The conducted research reveals the absence of the regulating and methodological tools for the formation of integrated reporting in Ukraine, due to the availability of different types of reports and lack of understanding of their purpose. Through conceptual analysis, the conceptual bases of integrated reporting are generalized and systematized in accordance with international standards

Reassessing the Export Competitiveness of Vietnam

2019 ◽  
Vol 5 (5) ◽  
pp. 539-549
Keyword(s):  
Human Capital ◽  
Comparative Advantage ◽  
Value Added ◽  
Industry Trade ◽  
Export Competitiveness

In this paper, primarily the export specialisation pattern of Vietnam has been examined from the perspective of domestic value added exports. In addition, an effort has been made to identify presence of exaggeration in gross exports measures of industries level competitiveness. Empirical findings suggest that the export specialisation of Vietnam has reversed, and there is presence of exaggeration in the estimates of comparative advantage of ‘human capital and technology intensive’ industries that has also caused in ballooning up their shares in gross exports. Such pattern has arisen because intra-industry trade has become increasingly significant in Vietnam. Received 11th March 2019; Revised 17th October 2019, Accepted 20th October 2019

MEDIA AND INFORMATION LITERACY: THE SOLUTION OF QUESTIONS OF FORMATION OF A CIVIC STAND IN

2018 ◽  
Vol 1 (13) ◽  
pp. 14-27
Author(s):  
Laila Seysembekovna Akhmetova ◽  
Dmitry Pavlovich Shorokhov
Keyword(s):  
Information Literacy ◽  
Modern Society ◽  
International Standards ◽  
Media Education ◽  
Practical Significance ◽  
Sociological Research ◽  
Conceptual Approach ◽  
Target Groups ◽  
National University ◽  
Psychology Pedagogy

For the world community UNESCO has developed international standards of media information literacy, which have been adopted by all UNESCO member countries. In Central Asia, Kazakhstan was the first to deal with these issues 10 years ago. The group of scientists of the Kazakh National University named by al-Farabi is working on studying this issue. Most of the scientific works on media education are aimed at justifying the need for media education in modern society and its value. The purpose of the article is the development of methodological materials on the formation of literacy in the field of media and information literacy for training target groups and informing the public. The authors of this article apply the methodology of comparative historical research, the methodology and technique of sociological research, the systemic and structural-functional approach in combination with comparative historical method and statistical data analysis, as well as the study of official documents characterizing the policy of international community and Kazakhstan. Also, content analysis and qualitative documents analysis, as well as comparative research methods, were used. As a result of the research, it was concluded that any conceptual design, scientific paradigm suffers to some extent with idealization and the conceptual approach of UNESCO discussion formed the basis for this review, causing positive expectations. However, media is not always socially-oriented tool. It is clear that in this scenario, it is not necessary to rely solely on the consciousness of journalists and self-censorship of editors. However, understanding the principal approaches of UNESCO and following the recommendations developed can control risks and contribute to the development of a full-fledged civil society. Practical significance of the research lies in the possibility of using its results in the field of media, psychology, pedagogy, culture, history, journalists, political scientists, social engineers, teachers, students and post-graduate students of universities. The results of the research can be integrated into the educational and upbringing processes. It is necessary to train target groups for the further dissemination and training of media and information literacy and to address the issues of forming a civic position in Kazakhstan.

Open Door System and Endogenous Growth in Indian Economy: An Empirical Analysis on the Role of Human Capital and R&D in Explaining Industrial Productivity

2021 ◽  
Vol 46 (1) ◽  
pp. 24-37
Author(s):  
Arjun K. ◽  
Sanjay Kumar ◽  
A. Sankaran ◽  
Mousumi Das
Keyword(s):  
Human Capital ◽  
Exchange Rate ◽  
Real Exchange Rate ◽  
Endogenous Growth ◽  
Value Added ◽  
Capital Formation ◽  
Knowledge Capital ◽  
Test Technique ◽  
Long Run ◽  
The Impact

The present study investigates the impact of human capital, knowledge capital which is a function of human capital, and real exchange rate scenario in explaining long-run industrial total factor productivity (TFP) from 1980 to 2015 on the theoretical basis of the open endogenous growth model. The variables employed in the contemporary study include manufacturing value added (MNVA) as industrial output measure, gross fixed capital formation (GFCF) as a measure of capital and labour input which is measured using employment data. Gross enrolment ratio (GER) is taken as a measure for human capital formation, expenditure on research and development (R&D) as a proxy for knowledge capital, and real exchange rate indicates global economic shocks. The study involves estimating TFP for Industrial Sector during the post-liberalization period by employing Cobb-Douglas production function. The ARDL bounds test technique for cointegration revealed long-run relation among the varying factors studied. The Toda-Yamamoto causality test concluded bi-directional causality running between, R&D expenditure and Industrial TFP which sends a strong signal to the policymakers for a well-framed long-term integrated approach for human & knowledge capital formation which will act as a strong impetus for manufacturing firms to come up in terms of augmenting production and productivity and expanding foreign market horizon. JEL Classification: D24, E2, J24

scholarly journals The ABC Concept—Value Added to the Earth Heritage Interpretation?

Geoheritage ◽  
2021 ◽  
Vol 13 (2) ◽  
Author(s):  
M. Pásková ◽  
J. Zelenka ◽  
T. Ogasawara ◽  
B. Zavala ◽  
I. Astete
Keyword(s):  
General Education ◽  
Value Added ◽  
Cultural Aspects ◽  
The Earth ◽  
Holistic Interpretation ◽  
Level Of Knowledge ◽  
Internal And External Factors ◽  
The Given ◽  
Heritage Interpretation

AbstractHolistic interpretation of Earth heritage is one of the most important tasks of UNESCO Global geoparks. The ABC (abiotic, biotic, and cultural interconnections) concept is a potential interpretive approach used in Earth heritage popularization through geotourism. Apart of the deeper understanding of this concept, this study explores the application of this concept in selected geoparks. The Colca and Volcanoes Andagua UNESCO Global Geopark (Peru) and Muroto UNESCO Global Geopark (Japan) served as a case study in the frame of this qualitative research conducted during the summer 2019. Results show that the ABC approach is nearly perfectly understood by both geoparks, however there are both internal and external factors which influence the extent and form of how this concept is applied in practice. Except for specific geographical settings, different stages of geopark product development, and different managerial approaches, they mainly include the level of scientific knowledge and general education in the given geopark, as well as level of knowledge management and networking with another UNESCO global geoparks. The more experienced Muroto Geopark interpretation exhibits a comparatively higher level of visible ABC application, while the Colca and Volcanoes Andagua Geopark can benefit in the future from the natural inclination and ability of the local people to integrate the cultural aspects into their Earth heritage interpretation.

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