scholarly journals THEORETICAL BASIS OF ECONOMIC SECURITY OF THE ENTERPRISE

2021 ◽  
Author(s):  
Nadya Fisunenko ◽  
Dmitro Dyachenko
Keyword(s):  
Theoretical Basis ◽  
Professional Training ◽  
Legal Regulation ◽  
Economic Security ◽  
Work Process ◽  
Personnel Policy ◽  
Low Level ◽  
Labor Discipline ◽  
Business Entities

The article is devoted to the study of problems in the field of economic security of the enterprise. The essences of the concepts «danger» and «threat» are analyzed, their main properties are determined. The main types of danger are identified, according to the magnitude of the possible consequences. The main types of hazards include «warning», which has the following characteristics. They are: set of circumstances that have developed in the enterprise, to which it is necessary to react. The peculiarities of the evolution of threats have been studied. The actuall scheme of evolution of threats has been built, considering the concepts of «risk», «danger» and «threat». The classification of economic threats and risks according to the main features (by area of distribution and objects of influence) as components of economic security of the enterprise are formed. The main causes of economic threats have been identified. They are: insufficient adaptation of individual business entities to dynamic and constantly changing market conditions; general insolvency of business entities; growing crime; low level of labor discipline and responsibility of employees of enterprises, insufficient legal regulation of some activities; as well as low professional level of a significant part of the management and employees of the enterprise. It is determined that the causes of physical threats are: inefficient personnel policy of business entities, low professional training, insufficient level of security of enterprises, banks, low control over the work process of employees. The causes of intellectual threats are studied. They are first of all inefficient personnel policy of the enterprise, secondly, violation of non-disclosure agreements and the principle of publicity of results, then, intensification of competition in the markets along with low level of information security or its absence. It is proposed that in order to effectively ensure the economic security of the enterprise, first of all, it is necessary to focus on the presence of various threats, risks and dangers and try to minimize their impact in time.

scholarly journals Ways to improve administrative and legal mechanism for ensuring the rights of business entities in the field of taxation

2020 ◽  
Vol 77 (2) ◽  
pp. 46-80
Author(s):  
А. М. Чорна
Keyword(s):  
Legal Regulation ◽  
The State ◽  
Public Authorities ◽  
The Public ◽  
Low Level ◽  
State Tax ◽  
Business Entities ◽  
High Level ◽  
Legal Mechanism ◽  
Constructive Interaction

The author of the article, based on the analysis of scientific views of scholars and current legislation of Ukraine, elaborates the ways to improve administrative and legal mechanism for ensuring the rights of business entities in the field of taxation. It is substantiated that the objective prerequisites for improving administrative and legal mechanism for ensuring the rights of business entities in the field of taxation are: 1) low level of trust of entrepreneurs in the tax service; 2) high level of corruption in the agencies of the State Tax Service; 3) imperfect mechanism of legal regulation of tax advice; 4) low level of quality and efficiency of functioning of administrative and legal mechanism of ensuring the rights and lawful interests of business entities as taxpayers, etc. It was stated that the first step towards improving administrative and legal mechanism for ensuring the rights of business entities in the field of taxation should be the improvement of the relevant administrative legislation. The expediency of improving the organizational structure of the State Tax Service is substantiated. Emphasis was placed on the need to improve the interaction of the State Tax Service with other public authorities and the public on ensuring the rights of business entities in the field of taxation. It is noted that the deep and constructive interaction of the State Tax Service of Ukraine with other public authorities and the public is undoubtedly an important guarantee of high quality and efficiency for ensuring the rights of business entities.

scholarly journals Environmental investment as a tool for ensuring economic security of business entities: accounting aspects

2021 ◽  
Vol 262 ◽  
pp. 03027
Author(s):  
Alexey Popov
Keyword(s):  
Positive Impact ◽  
Investment Strategy ◽  
Legal Regulation ◽  
Economic Security ◽  
Environmental Indicators ◽  
Economic Science ◽  
Environmental Investment ◽  
Environmental Objects ◽  
Economic Entity ◽  
Business Entities

The paper is devoted to the issues of companies’ investing environmental assets to ensure their economic security. The role of environmental investments in strengthening the potential of an economic entity is justified, which has a positive impact on the environmental security of regions and the state as a whole. The necessity of analyzing a group of environmental indicators of economic security of an economic entity is formulated. The author considers features and methods of evaluating the effectiveness of environmental investment projects and analyzes the system of legal regulation of forming accounting information used to evaluate the above effectiveness. The classification of environmental objects is given, their structure, principles of formation, recognition and evaluation being considered. The author summarizes promising areas of improving economic science in order to form more representative data to make well-grounded investment decisions, which will have a positive impact on the performance of economic entities, investment strategy and ensure sustainable development.

scholarly journals Principles of performing foreign economic transactions and contracts

2021 ◽  
Vol 2 (99) ◽  
pp. 204-210
Author(s):  
S. Iu. Sokoliuk ◽  
◽  
O. V. Zharun ◽  
O. S. Tupchii
Keyword(s):  
International Trade ◽  
Foreign Trade ◽  
Economic Activity ◽  
Legal Regulation ◽  
Economic Security ◽  
Legal Form ◽  
Normative Documents ◽  
Trade Law ◽  
International Trade Law ◽  
Business Entities

In the context of complex political and socio-economic processes, that are characterized by the stratification of the property status of various segments of the population, by the growth of customs offenses, by the aggravation of the influence of destabilizing trends on the economic security of the state, the issue of creating an effective state system of customs and legal regulation of foreign economic activity of business entities becomes relevant. The variety of nomenclature of goods transported across the customs border, and the peculiarities of foreign economic operations determines the implementation of customs and legal regulation by a large number of state authorities, each of which, within the limits of their competence, is entitled to issue normative documents in the field of foreign economic activity and provide permits for foreign trade operations. The fulfillment of a foreign trade obligation is subject to both the terms of the agreement and the provisions of the normative sources of international trade law, and the customs of commercial turnover. Among the customs produced by many years of experience in international trade, the customs are distinguished, which have become general provisions, which in the civil doctrine are called the principles of fulfilling obligations. When drawing up an agreement, it is important to establish which state law will govern relations under a specific agreement, since there are significant differences in resolving the same issues in the law of different countries. The foreign trade sale and purchase agreement is the most common legal form of foreign economic agreement, which mediates the relationship between Ukrainian and foreign entrepreneurs. Its development in accordance with the principles of implementation, the development of conditions and obligations of the parties, the implementation requires special knowledge and skills, taking into account the specific features of the external market.

Classification of financial monitoring objects: criteria and indicators of suspicion

2021 ◽  
Author(s):  
Maria Perepelytsya
Keyword(s):  
Money Laundering ◽  
Legal Regulation ◽  
Economic Security ◽  
The State ◽  
Criteria And Indicators ◽  
Legal Norms ◽  
Financial Monitoring ◽  
Financial Transactions ◽  
Subjective Rights

Problem setting. The problem of legalization (laundering) of money and other property acquired by criminal means is of great importance for Ukraine, because the criminalization of the economy is the main threat to the economic security of the state. In order to successfully combat this negative phenomenon, it is necessary to constantly develop and improve the processes of identification and analysis of financial transactions that are the objects of financial monitoring. Detection of such transactions requires clear criteria and indicators that allow you to quickly and accurately identify among the range of financial transactions those related to money laundering. The list of criteria and indicators of suspicion of financial transactions is large and sometimes ambiguous in terms of its interpretation and application. This issues is important because it is about the scope of law, the subjective rights of participants in financial transactions, the ownership of such persons in their assets and the level of trust in entities that provide financial and other services. The purpose of the research is to study the legal norms in the field of establishment and classification of financial monitoring objects – types of financial transactions depending on the criteria and indicators developed by the subjects of state financial monitoring and supplemented by the subjects of primary financial monitoring. Analysis of resent researches and publications. The solution of problems of legal regulation of the national system of financial monitoring in Ukraine (procedures, methods, risks, criteria, indicators etc.) was devoted to the works of such scientists as A. P. Gavrilishyn, I. M. Patyuta, B. M. Surkalo, O. E. Kostyuchenko, K. A. Kryvulya, Zh. I. Dovgan, I. G. Biryukova, V. M. Berizko and others. However, the issue of classifying financial monitoring objects according to the criteria and indicators of suspicion is important and necessary, because it is on such indicators that all activities in the field of financial monitoring are based and the results of such activities depend on their establishment. Article’s main body. The list of criteria and indicators of suspicion of financial transactions and their classification as objects of financial monitoring is quite wide. Their classification according to the relevant criteria is necessary and enshrined in law, which is important to prevent their unrestricted spread. At the same time, the subjects of state financial monitoring at their own discretion, but taking into account the main requirements of the legislation in the field of financial monitoring, develop and establish the grounds for classifying a financial transaction as an object of financial monitoring. In turn, the subjects of primary financial monitoring at their own discretion, but taking into account the rules and subjects of state financial monitoring, supplement, expand and improve this list in order, on the one hand, to prevent the legalization (laundering) of proceeds from illegal by and their entry into the financial system of the state and, on the other hand, compliance with the subjective rights of customers – participants in financial transactions. Conclusions. The article examines the legal norms in the field of establishment and classification of financial monitoring objects – types of financial transactions depending on the criteria and indicators developed by the subjects of state financial monitoring and supplemented by the subjects of primary financial monitoring. It is concluded that the identification of transactions that are the objects of financial monitoring requires clear criteria and indicators that allow you to quickly and accurately identify among the range of financial transactions those related to money laundering. Risk criteria by type of client, by geographical basis, by type of service (product), by service supply channel (product) are considered. Differentiated indicators of suspicion of financial transactions into indicators related to the activities or behavior of the client, indicators related to the financial operations of the client and indicators for different types of products (services). It is emphasized that the problem of defining clear and standard types of criteria and indicators of financial transactions is important and relevant in the current relations in the field of financial monitoring between the state and the participants of the respective financial transactions.

scholarly journals Risk classification of IT enterprises: accounting aspect

2021 ◽  
pp. 28-32
Author(s):  
Олена Адамівна Лаговська ◽  
Ірина Леонідівна Грабчук ◽  
Габріелла Людвиківна Лоскоріх
Keyword(s):  
Risk Sharing ◽  
Theoretical Basis ◽  
Organizational Factors ◽  
Risk Classification ◽  
Critical Assessment ◽  
Effective Management ◽  
It Enterprise ◽  
Business Entities ◽  
It Enterprises

The presence of significant risks is one of the features of an IT enterprise. This necessitates a thorough study and justification of the types of risks that affect it. The purpose of the article is to determine the classification signs of risks of IT enterprises that determine the choice of accounting and analytical technologies for their management. To achieve this goal, a critical assessment of scientists' approaches to risk sharing was carried out. It has been established that the overwhelming majority of scientists, when constructing a risk classification in the IT sector, characterizes directly the work on IT products, projects, but does not take into account the organizational factors of the IT enterprise.It has been proven that the activities of an IT enterprise are influenced by both general (inherent in all business entities, regardless of the field of activity) and specific risks. When building a risk classification for IT companies, one should take into account such characteristics as the scope and consequences of the risk. The expediency of dividing risks according to the last criterion into admissible, critical, catastrophic is indicated. Specific risks are characterized by their factors, which made it possible to identify the risks of an IT project (associated with execution time, costs and quality) and risks of organizing and carrying out activities (technological, personnel, market and legal). The article provides a characteristic for each type of risk and discloses their significance for accounting and analysis. The proposed classification of risks of an IT enterprise creates a theoretical basis for their effective management. Further details of risks are carried out for each IT enterprise.

scholarly journals Prospects for an activity-based approach to the design and use of VR simulators in vocational training

2021 ◽  
Vol 273 ◽  
pp. 12105
Author(s):  
Tatyana Gavrilova ◽  
Olga Zhigalova
Keyword(s):  
Professional Education ◽  
Vocational Training ◽  
Theoretical Basis ◽  
Professional Training ◽  
Psychological Theory ◽  
Functional Structure ◽  
Educational Applications ◽  
Effective Use ◽  
Far Eastern

The purpose of the article is to analyze the possibilities of the psychological theory of activity as a theoretical basis for the development and effective use of VR simulators in professional training. Based on the review of works on pedagogical theories used in the development of virtual educational applications, as well as on the theory of activity and its application to professional training, the conclusion is made about the undisclosed potential of the activity approach. The most promising position is the position on the functional structure of activity (motive-goal-action-operation) and the understanding of learning as a system of educational tasks. The development of an activity-based approach to professional education can be the development of a classification of typical educational and professional tasks and scenarios for modeling on virtual simulators. Work in this direction was started by a team of IT specialists, teachers, psychologists and psychophysiologists from the School of Pedagogy of the Far Eastern Federal University.

scholarly journals On the concept and classifications of foreign citizens and stateless persons

2020 ◽  
pp. 45-51
Author(s):  
Ye. Herasymenko
Keyword(s):  
Legal Status ◽  
Technical Assistance ◽  
Legal Regulation ◽  
General Concept ◽  
General Notion ◽  
Theoretical Concepts ◽  
Governmental Organizations ◽  
Non Governmental Organizations ◽  
Business Entities

The article is devoted to the analysis of the concept and classification of foreign citizens and stateless persons in Ukraine. Legal acts in this field, theoretical concepts and provisions of international acts, foreign practice of legislative regulation are studied. This analysis was conducted in order to improve the legal regulation of the legal status of non-citizens of Ukraine and to ensure the protection of those who need it, in particular through administrative and legal instruments. On the basis of the conducted research theoretical and legal problems and gaps and inconsistencies with the legislation of Ukraine are revealed; developed proposals for its improvement. It is proposed to include into the legislation of Ukraine the general concept of “non-citizen of Ukraine” as a general notion for foreign citizens and stateless persons. The criterion to distinguish persons from this category is the fact that a person has the citizenship of Ukraine. At the same time, the legal status of all non-citizens is characterized by the absence of the same scope of rights and obligations for all these persons, defined by the Constitution of Ukraine only for its citizens – “citizens” rights and responsibilities. The article also proposes to improve the classification of non-citizens (foreigners and stateless persons). In particular, it is proposed to single out the following types of non-citizens according to the criterion of stay on the territory of Ukraine: 1. Persons temporarily staying in Ukraine.2. Persons temporarily residing in Ukraine, in particular, who arrived in Ukraine:2.1. for employment;2.2. to participate in the implementation of international technical assistance projects;2.3. for religious purposes or to participate in the activities of public (non-governmental) organizations of foreign states;2.4. for work in branches or representative offices of foreign business entities;2.5. for cultural, scientific, educational activities,2.6. in order to participate in volunteer activities;2.7. for the purpose of training;2.8. in order to control the activities of a legal entity registered in Ukraine;2.9. to reunite the family.3. Persons permanently residing in Ukraine.

scholarly journals Proses Kerja Dokter pada Anak Penderita ISPA di Desa Banjar, Banjar, Buleleng, Bali

2019 ◽  
Author(s):  
Anak Agung Ngurah Oka Parama Wangsa
Keyword(s):  
Clinical Practice ◽  
Respiratory Disease ◽  
Theoretical Basis ◽  
Acute Respiratory Disease ◽  
Healthy Living ◽  
Work Processes ◽  
Work Process ◽  
Affected Child ◽  
High Effectiveness

ARI (Acute Respiratory Disease) is a disease that often attacks children, various factors can cause this. Children do not have maximum immunity, so parents need to pay attention to the environment and get used to healthy living. Symptoms and classification of ARI are many variations, doctors as agents promoting health must have a theoretical basis for this disease. With theory and added experience of working continuously, making doctors have how they deal with this disease from examining, educating patients, and treating ARI that children suffer. In this study, researchers observed and interviewed doctors about the process of doctor's work in the affected child and compared the work process of the doctor in theory and clinical. Both the theory and clinical practice of doctors have many similarities, but clinical doctors are more in the development of work processes that are in theory. The doctor's work process must have high effectiveness based on the theory obtained.

scholarly journals RISK-BASED ACCOUNTING INFORMATION SYSTEM FOR PROVIDING ECONOMIC SECURITY OF THE ENTERPRISE

2017 ◽  
pp. 78-83 ◽  
Author(s):  
Ekaterina Valeryevna Marsunova
Keyword(s):  
Information System ◽  
Internal Control ◽  
Accounting Information ◽  
Economic Security ◽  
Accounting System ◽  
Sources Of Information ◽  
Accounting Information System ◽  
Business Entities ◽  
Assessment Procedures

The purpose of this paper is to develop the procedure of forming a risk-based accounting information system of business entity in order to provide economic security of the enterprise. The article presents a classification of risks; deals with risk assessment procedures in the accounting information system of business entities; reveals main sources of information in the risk-based system of accounting organizations, studies the interactions between the internal control system of the business entity and its risk-oriented accounting system.

Sign in / Sign up

Export Citation Format

Share Document