scholarly journals Information support for the state-owned enterprises management under uncertainty caused by the COVID-19 pandemic

2021 ◽  
Vol 2021 (2) ◽  
pp. 49-72
Author(s):  
Ljudmyla LOVINSKA ◽  
Keyword(s):  
Financial Statements ◽  
The State ◽  
National Standards ◽  
Information Support ◽  
Professional Judgment ◽  
Financial Plan ◽  
The Subject ◽  
And Performance ◽  
Fiscal Risks

The article highlights new approaches to understanding the place and role of accounting in business management within the modern views on essence and functions of management. Accounting is considered as a service function in relation to the management of entities, including state ones, but also it has assumed the task of providing the information support of risk management. The aim of the article is to study the information support of SOE management under uncertainty caused by COVID-19 pandemic. It has been proved that the state fiscal risks are associated with the asymmetry of SOE accounting information and financial statements. The information support of SOE management depends on financial planning. This is conducted through the financial plan as the subject of management. The financial plan defines the tasks and performance indicators that must be achieved by SOE. The author mentions the positive aspect of regulation of planning and reporting on the implementation of the plan of SOE saying that the legislation provides an approach to the formation of planning and reporting information based on national standards’ and IFRS methodology. At the same time, the assessment of methodology of planning SOE activities should take into account the contemporary state of financial plan preparation. Today preparation of SOE financial plan must comply with limits on expenditures set by CMU Resolution No. 1673. However, it doesn’t consider the IFRS existence, which affects the amount of costs and for which professional judgment is made. There is a possibility for costs’ manipulations in legislation for SOE. The COVID-19 pandemic increases fiscal risks and stimulates necessity to apply a number of measures aimed at overcoming them and improving management information support in the new conditions.

The role of professional judgment in international standards on auditing

Auditor ◽  
2015 ◽  
Vol 1 (3) ◽  
pp. 3-8
Author(s):  
Пожарицкая ◽  
I. Pozharitskaya
Keyword(s):  
Conceptual Model ◽  
Financial Statements ◽  
International Standards ◽  
Professional Judgment ◽  
Subject Areas ◽  
The Subject ◽  
Audit Standards ◽  
International Audit

Based on the study of international audit standards and international framework of tasks to provide certainty defines the role of the auditor’s judgment in the process of auditing the financial statements. A conceptual model of professional judgment based on ISA 200. The conclusions about the need to develop the subject areas of application of professional judgment of the auditor and its methodological tools.

Human Rights Activities as a Function of the Prosecutor’s Office

2020 ◽  
Vol 3 ◽  
pp. 88-93
Author(s):  
K.N. Golikov ◽  
Keyword(s):  
Human Rights ◽  
Civil Rights ◽  
Russian Federation ◽  
The State ◽  
Main Function ◽  
Federal Law ◽  
The Subject ◽  
The Russian Federation ◽  
The Law

The subject of this article is the problems of the nature, essence and purpose of prosecutorial activity. The purpose of the article is to study and justify the role of the human rights function in prosecutorial activities in the concept of a modern legal state. At the heart of prosecutorial activity is the implementation of the main function of the Prosecutor’s office – its rights and freedoms, their protection. This means that any type (branch) of Prosecutor's supervision is permeated with human rights content in relation to a citizen, society, or the state. This is confirmed by the fact that the Federal law “On the Prosecutor's office of the Russian Federation” establishes an independent type of Prosecutor's supervision-supervision over the observance of human and civil rights and freedoms. It is argued that the legislation enshrines the human rights activities of the Prosecutor's office as its most important function. It is proposed to add this to the Law “On the Prosecutor's office of the Russian Federation”.

The Role of Green Accounting Information In Improving The Quality Of Accounting Information

2021 ◽  
Vol 39 (11) ◽  
Author(s):  
Wasan Yahia Ahmed ◽  
Suaad Adnan Noaman Al-Shammari ◽  
Ahmed Taher Kadhim Al-Anbagi
Keyword(s):  
Stock Exchange ◽  
Fundamental Problem ◽  
Accounting Information ◽  
Financial Statements ◽  
Green Accounting ◽  
Quality Of Accounting Information ◽  
The Subject ◽  
Role Of Information

The subject of green accounting is one of the modern topics in accounting science, which has received great attention by researchers and writers because of its great role in measuring and disclosing environmental activities and in line with the interests of internal and external users of accounting information.  The research stems from a fundamental problem that taking into account the costs of green accounting within the financial statements of economic units would improve the quality of accounting information provided to users. To achieve the goal of the research, a questionnaire was designed and submitted to the stakeholders of users of information and employees of a number of economic units listed on the Iraq Stock Exchange, as well as the use of different statistical methods and methods to extract results related to the role of information on green accounting in improving the quality of accounting information provided by Before economic units. The research reached several results, the most important of which was the need to take into account the costs of green accounting and manifested within the financial statements of economic units, because of its role in improving the quality of accounting information and commensurate with the interests of users, so it should work to measure those costs and disclosed to contribute to Meet the wishes and interests of users of financial statements.

ARBITRARY WITHHOLDING OF CONSENT TO HUMANITARIAN ASSISTANCE IN SITUATIONS OF DISASTER

2015 ◽  
Vol 64 (3) ◽  
pp. 501-531 ◽  
Author(s):  
Sandesh Sivakumaran
Keyword(s):  
Large Scale ◽  
Humanitarian Assistance ◽  
The State ◽  
Medical Assistance ◽  
State Practice ◽  
Subject Specific ◽  
Food Shortages ◽  
External Assistance ◽  
The Subject

AbstractFollowing a large-scale disaster, such as a major earthquake, tsunami or cyclone, tens of thousands of persons are often displaced, suffer from food shortages and in need of medical assistance. In situations in which the State affected by the disaster does not meet the needs of the affected persons itself, humanitarian assistance from outside the State might be required. This article considers the role of consent to external humanitarian assistance on the part of the affected State. As there is no single overarching treaty in the area of humanitarian assistance in situations of disaster, the article explores the role of consent in the various disaster-specific, subject-specific and region-specific treaties as well as in the soft law instruments in the area. Although the instruments take seemingly different approaches to the subject, a common standard is identified, namely that consent on the part of the affected State is required before external assistance can be provided but that consent cannot be arbitrarily withheld. The article then goes on to give content to the arbitrary withholding standard, breaking it down into its substantive and procedural elements. These include the meaning of the term ‘arbitrary’; the requirement to provide a reason for the withholding of consent; legitimate grounds for withholding consent; and the actor that assesses the justification. Regard is had for State practice in the context of disasters as well as other areas of the law in which similar tests are used.

“A Trespass against the Whole Species”: Universal Crime and Sovereign Founding in John Locke’s Second Treatise of Government

2018 ◽  
Vol 46 (4) ◽  
pp. 560-585
Author(s):  
Sinja Graf
Keyword(s):  
Natural Law ◽  
Private Property ◽  
Normative Theory ◽  
The State ◽  
The Self ◽  
The Political ◽  
State Of Nature ◽  
The Subject ◽  
The Creation

This essay theorizes how the enforcement of universal norms contributes to the solidification of sovereign rule. It does so by analyzing John Locke’s argument for the founding of the commonwealth as it emerges from his notion of universal crime in the Second Treatise of Government. Previous studies of punishment in the state of nature have not accounted for Locke’s notion of universal crime which pivots on the role of mankind as the subject of natural law. I argue that the dilemmas specific to enforcing the natural law against “trespasses against the whole species” drive the founding of sovereign government. Reconstructing Locke’s argument on private property in light of universal criminality, the essay shows how the introduction of money in the state of nature destabilizes the normative relationship between the self and humanity. Accordingly, the failures of enforcing the natural law require the partitioning of mankind into separate peoples under distinct sovereign governments. This analysis theorizes the creation of sovereign rule as part of the political productivity of Locke’s notion of universal crime and reflects on an explicitly political, rather than normative, theory of “humanity.”

Women under Italian Fascism

1976 ◽  
Vol 19 (4) ◽  
pp. 947-968 ◽  
Author(s):  
Alexander De Grand
Keyword(s):  
State Policy ◽  
Birth Rate ◽  
The State ◽  
Italian Fascism ◽  
Private Lives ◽  
General Impression ◽  
The Subject ◽  
Role Of Women ◽  
Work Done

Perhaps because the subject seemed so obvious, there has been little work done on women under fascism. This omission is unfortunate not only because Fascist policy was more complicated than the general impression of it but also because it offered an interesting example of the interaction between propaganda and reality in an authoritarian society. Women played an important role in several major propaganda campaigns of fascism, such as the ruralization policy and the battle to increase the birth rate. Concern for the role of women was at the heart of the conservative and stabilizing nature of fascism and, in so far as it meant the subjugation of the private lives of citizens to the demands of the State, policy towards women reflected the totalitarian and imperialistic side of fascism as well.

The Role of Covert Policing and the Use of Its Results in Criminal Proceedings Involving Unlawful Restraint for Ransom

2017 ◽  
Vol 9 (1) ◽  
pp. 123-0
Author(s):  
Zbigniew Niemczyk
Keyword(s):  
Law Enforcement ◽  
Subject Matter ◽  
The State ◽  
Criminal Proceedings ◽  
Law Enforcement Agencies ◽  
Specific Manner ◽  
The Subject ◽  
Ultimate Objective ◽  
High Level

The article is concerned with the subject matter of covert policing involving cases where a hostage is unlawfully taken and detained with the purpose of forcing other persons to act in a specific manner. Such activities, being among the most difficult procedures relevant to the work of law enforcement agencies, are usually conducted in conditions determined by a rapidly changing factual situation, high level of criminal conspiracy and the state of permanent risk to the hostage’s life, the saving of which is the ultimate objective of public officers. Due to these factors, covert policing related to this kind of cases — given its nature and its investigative potential — becomes extremely important. The author’s aim is to determine the essence and functions of covert policing, and in particular to present conditions which must be met to adequately process covertly obtained intelligence for the needs of criminal proceedings.

scholarly journals The role of company management in the choice of organizational structure

Tehnika ◽  
2021 ◽  
Vol 76 (1) ◽  
pp. 97-102
Author(s):  
Milan Mihajlović ◽  
Nikola Milenković ◽  
Slobodan Andžić
Keyword(s):  
Organizational Structure ◽  
Financial Statements ◽  
Market Environment ◽  
Internal Organization ◽  
Business Operations ◽  
The Subject ◽  
The Impact ◽  
Adequate Management

The dynamic and turbulent market environment poses great demands and challenges to the company's management. Adequate management response to these challenges should ensure more efficient, effective and economical business operations, significantly higher quality financial statements, as well as a modern organization of the company. The subject of this paper is the modern internal organization of the company. Based on that, it will be considered what is the impact of the internal organization on the overall business of the company, and what mechanisms and methods management can and should apply in this area, all based on relevant legal and professional regulations.

scholarly journals The subject of behavior and dynamics of its states

2018 ◽  
Vol 15 (2/1) ◽  
pp. 131-150
Author(s):  
Yury I. Alexandrov
Keyword(s):  
Subjective Experience ◽  
The State ◽  
Individual Development ◽  
Coordinated Development ◽  
Functional Systems ◽  
Learning History ◽  
Mechanisms Of Formation ◽  
The Subject ◽  
The Continuum

Introduction. The concept of a “subject of behavior” (SB) was formulated within the system-evolutionary theory in systemic psychophysiology. It is argued that the development of the concept of SB requires describing other components of this internally consistent theory. Theoretical review. This section reviews the theoretical and empirical grounds used by V.B. Shvyrkov to formulate the original foundations of the concepts of SB and “state of the subject of behavior” (SSB). SB is defined as the whole set of functional systems (elements of subjective experience) comprising memory. SSB is defined as a section of functional systems (part of the whole set) that are formed at different stages of individual development and simultaneously actualized in order to provide the deployment of a certain step of the behavioral continuum. Behavior is considered as the dynamics of SSBs, i.e. the transition from the state corresponding to one behavioral act of the continuum to the state corresponding to the next behavioral act. Results. This section reviews the results of theoretical and empirical development of the concepts of SB and SSB that was aimed to expand their factually supported meaning. This development has been implemented via the research paradigm of system psychophysiology representing a field of multidisciplinary studies focused on the mechanisms of formation and actualisation of experience in human and other animals during individual and collective behavior. I review neurogenetic bases of experience formation; dynamics of the formation of the structure of experience within a strategic game; variability of SSBs during consequent behaviors; the role of learning history during formation of the structure of experience; specific characteristics of various domains of experience; the unified theory of consciousness and emotion along with its implications; dynamics of SSBs underlying regression; properties of various forms of social interaction in individuals with holistic and analytical mentalities; the system mechanisms of moral judgement of actions; and results of mathematical modelling of SB formation. Conclusions. Results of the reviewed studies of SB and SSB demonstrate heuristic value of these concepts and their potential as methodological tools for coordinated development in various fields of psychology and neuroscience.

scholarly journals ON THE QUESTION OF UNDERSTANDING THE STATE AS A SUBJECT OF FINANCIAL LEGAL RELATIONS

2021 ◽  
Vol 6 (7(57)) ◽  
pp. 35-39
Author(s):  
Yaroslav Vyacheslavovich Okhrimenko
Keyword(s):  
The State ◽  
Financial Activity ◽  
Role Of The State ◽  
The Subject

The article is a study of the subject composition of legal relations arising in the sphere of financial activity of the state, the role of the state as a subject generating financial legal relations, and directly a participant in these relations is considered

Sign in / Sign up

Export Citation Format

Share Document