Limits of financial independence of state corporations

2021 ◽  
pp. 26-34
Author(s):  
M. Dubrova
Keyword(s):  
State Policy ◽  
Financial Statements ◽  
Financial Resources ◽  
State Development ◽  
Financial Independence ◽  
Non Profit ◽  
Priority Areas ◽  
Russian State ◽  
State Corporation ◽  
Commercial Organizations

Russian state corporations are becoming the most important tools for implementing state policy in significant areas of the economy in Russia, through the mobilization of state financial resources and directing them to priority areas of state development, the implementation of social projects. The purpose of the study is to study the financial independence of state corporations in order to increase the efficiency of their activities and interaction with state authorities for the implementation of state policy in various areas. The proposed article emphasizes the specifics of a state corporation as a unitary non-profit organization, substantiates the principles of organizing finance, taking into account the specifics of the association and management of commercial organizations, and provides recommendations for improving the openness of the financial statements of state corporations.

Profit as a key motive and the resulting indicator of the activity of state corporations

2021 ◽  
pp. 42-49
Author(s):  
M.V. Dubrova
Keyword(s):  
Economic Activity ◽  
The State ◽  
Financial Resources ◽  
Project Financing ◽  
State Development ◽  
Non Profit ◽  
Priority Areas ◽  
The World ◽  
Development Institutions ◽  
State Corporation

Development institutions are becoming the most important tools for regulating economic activity both in Russia and in the world, through the implementation of social projects, the accumulation of financial resources and their direction to the priority areas of state development. The purpose of the study is to study the financial results of state corporations, in particular development institutions, and their role in providing project financing. The proposed article provides an assessment of the profit of the state corporation «Bank for Development and Foreign Economic Activity» (GC «Vnesheconombank»), emphasizes the specifics of the state corporation as a non-profit organization, and provides recommendations for improving the efficiency of the financial activities of the GC «Bank for Development and Foreign Economic Activity».

scholarly journals On the Issue of a Public Corporation as a Form of a Non-Profit Organization

2021 ◽  
Vol 2 ◽  
pp. 3-5
Author(s):  
Natalia G. Kanunnikova ◽  
Keyword(s):  
Russian Federation ◽  
Legal Status ◽  
Civil Law ◽  
Federal Law ◽  
Legal Regime ◽  
Non Profit ◽  
Russian State ◽  
Public Corporation ◽  
State Corporation ◽  
The Russian Federation

The article offers the author’s vision of such a form of non-profit organization as a state corporation with a special legal status. As a result of the analysis, the author comes to the conclusion that it is permissible to recognize a state corporation as an independent subject of civil law relations, since state corporations combine the characteristics of both a legal entity, in particular, the autonomy of property, independent liability for obligations, etc., and the institution of the state, endowed with authority. The analysis of the federal legislation allowed the author to say that a special legal regime applies to modern Russian state-owned corporations, which provides for their exemption from certain duties and granting certain rights and powers. In this regard, the question is raised about the development of recommendations for improving legislation in the field under study by excluding Article 7.1 from the Federal Law, January, 12 № 7-FZ “On Non-Profit Organizations”, and introducing its content into the Civil Code of the Russian Federation, adding it to Article 124.1 “State Corporation”.

scholarly journals State Policy in the Field of Information Security on Legitimacy of the Political Structure of Modern Russia – Trends, Problems, Solutions

2020 ◽  
pp. 12-15
Author(s):  
Ilya Leonidovich Morozov
Keyword(s):  
Information Security ◽  
State Policy ◽  
The State ◽  
Law Enforcement Agencies ◽  
Non Profit ◽  
Political Actors ◽  
State Institutions ◽  
Municipal Employees ◽  
Russian State ◽  
Post Industrial

Information security in the modern post-industrial “authorized” world is becoming one of the key ele-ments in the state’s national security system. The author of the article notes that the Russian state policy in the field of information security is imple-mented according to a “tough” model: reliance on law enforcement agencies and prohibitive measures, the desire to control the transmission channels of big data, to monopolize or at least take control of the main sources of media generation. As recom-mendations for optimizing the state information policy, the author proposes to strengthen the inter-action of state institutions with non-profit organiza-tions, social movements and other elements of civil society. Moreover, it is needed to move from a pro-hibitive model of informational confrontation to a combined one, combining both counterpropaganda and readiness for dialogue with external political actors on mutual interests; to step up the work of state bodies in compliance with the legality of the circulation of information in the latest communica-tion systems. It is also proposed to introduce the development of competence to counter informa-tional political aggression into the system of train-ing the state and municipal employees.

Specifics of capital structure management of electronic commerce market leaders

2020 ◽  
Vol 16 (5) ◽  
pp. 905-919
Author(s):  
R.O. Voskanyan
Keyword(s):  
Capital Structure ◽  
Customer Service ◽  
Financial Statements ◽  
Financial Resources ◽  
Ratio Analysis ◽  
Timely Manner ◽  
Aggressive Approach ◽  
Scientific Methods ◽  
General Scientific ◽  
Management Policies

Subject. The article addresses leader companies of the e-commerce market in terms of sales and capitalization, that make their financial statements publicly available. Objectives. The aim is to identify special aspects of capital structure management policies of the largest e-commerce players based on ratio analysis. Methods. The study employs general scientific methods of research. Results. The paper reveals the specifics of capital structure management of the global e-commerce market leaders. The leading companies prefer an aggressive approach to the formation of their capital structure, increasing the volume of borrowed capital in comparison with their equity. The management of companies tries to provide a moderate approach to capital structure management and debt servicing, demonstrating the ability to repay debts in a timely manner. Aggressive capital structure policy is conditioned by specific activities of e-commerce companies, requiring constant search for and attraction of additional financial resources for improving production processes by management. Conclusions. Key players have an aggressive capital structure policy. This feature is necessitated by the need to systematically attract additional financing to expand the business, increase sales volumes, capture and create new markets. E-commerce companies have to constantly improve technology, logistics processes, and render a good and excellent customer service.

РОЛЬ ГОСУДАРСТВА В ПРЕОДОЛЕНИИ КРИЗИСА ГРАЖДАНСКОЙ ИДЕНТИЧНОСТИ: НОРМАТИВНО-ПРАВОВОЙ АСПЕКТ

2020 ◽  
Vol 14 (4) ◽  
pp. 9
Author(s):  
O. D. Safonova
Keyword(s):  
General Education ◽  
State Policy ◽  
Human Life ◽  
The State ◽  
Federal State ◽  
Theoretical Problem ◽  
Mutual Aid ◽  
Moral Norms ◽  
Russian State ◽  
Expert Community

Recognizing the existence of a crisis of civil identity, Russian state proclaims patriotic values an integral part of Russian state policy in documents of strategic importance. The need to educate citizenship and patriotism has ceased to be only a theoretical problem, and has found its embodiment in a large number of federal and regional programs. In comparison with the previous decades, the role and importance of civic identity and civic competence in modern Russia are becoming much more important. The civil competence of the student is formed by education-pedagogically organized purposeful process of development of the student as a person, a citizen, the development and adoption of values, moral attitudes and moral norms of societies. National security strategy of the Russian Federation (2015) relates to Russia's traditional spiritual and moral values: the priority of the spiritual over the material, protecting human life, rights and freedoms of the individual, family, creative work, service to the Fatherland, the norms of morality, humanity, mercy, justice, mutual aid, collectivism, historical unity of the peoples of Russia, the continuity of the history of our country. The formation of the civil identity of the young Russian personality forms with the help of Federal state educational standards of primary General, basic General and secondary General education, so the state policy in overcoming the crisis of civil identity devotes a large number of documents and programs to the field of education. The article attempts to trace how through normative and legal acts the state consistently tries to overcome the crisis of civil identity, identified by the scientific and expert community. Following the authors of state programs and the expert community studying the problems of identity crisis, it is noted in the article that the formation of civil identity is one of the most important conditions for the successful development of the country.

Statistical Literacy as a Way to Achieve Social Consensus

Vestnik NSUEM ◽  
2022 ◽  
pp. 135-143
Author(s):  
M. V. Karmanov ◽  
O. A. Zolotareva
Keyword(s):  
National Security ◽  
State Policy ◽  
Statistical Information ◽  
The State ◽  
Statistical Literacy ◽  
Social Consensus ◽  
Russian State ◽  
The World ◽  
A Priority

The maintenance of civil peace and harmony in the Russian state from time immemorial has been defined as a priority that allows maintaining the integrity of both state and territorial. Global processes taking place in the world, epidemic waves of viruses, incessant local wars, diligent attempts to separate people and peoples bring to the fore the need to consolidate society in order to ensure the national security of the country. In this context, the importance of statistics increases, which significantly affects the perception of the dominant values by society, forms the attitude of people to the state policy being pursued. At the same time, the understanding of statistical information (figures, data) in a number of cases does not correspond to reality, making it difficult to adequately assess the existing situation, which is associated with an insufficient level of statistical literacy of the population, officials and specialists in various fields of activity.

scholarly journals ANALISIS RELEVANSI PENERAPAN AKUNTANSI DANA PADA AKUNTANSI PEMERINTAH INDONESIA

2019 ◽  
Vol 3 (2) ◽  
pp. 1-6
Author(s):  
Hari Sugiyanto
Keyword(s):  
United States ◽  
Financial Statements ◽  
The United States ◽  
Accounting System ◽  
Literature Study ◽  
Non Profit ◽  
Indonesian Government ◽  
Government Accounting ◽  
Fund Accounting ◽  
Rule Out

The Indonesian government has applied the accrual basis in preparing its financial statements. However, it is possible to implement fund accounting. In the PP Conceptual Framework Number 71 Year 2010 it is stated that the Indonesian government can apply fund accounting for control purposes. Fund Accounting is an accounting system that is often used by non-profit organizations and public sector institutions, including government. The system is a method of recording and displaying entities in accounting such as assets and liabilities which are grouped according to their respective uses.This study aims to determine the relevance of the application of fund accounting in Indonesia and conduct a literature study on fund accounting practices in the United States government.Although the Indonesian government has applied accrual-based accounting, it does not rule out the possibility that fund accounting will be applied. Of course the authorized entity needs to draw up relevant regulations so that the accounting of funds is relevant to the implementation of accrual-based government accounting.

scholarly journals Kualitas Publikasi Laporan Keuangan Perguruan Tinggi Swasta Terhadap Kepatuhan Kewajiban Pajak Penghasilan Badan

Wahana ◽  
2021 ◽  
Vol 24 (1) ◽  
pp. 12-32
Author(s):  
Suwardi Suwardi
Keyword(s):  
Private Universities ◽  
Financial Statements ◽  
Financial Statement ◽  
Educational Institutions ◽  
Research Use ◽  
Literature Study ◽  
Non Profit ◽  
The Government ◽  
Data Collection Technique

Private Universities that were established by society through nonprofit institution have autonomy in managing their finances. Autonomy gives rise to the diversity of Private Universities’ financial statement. The government provides a tax exemption facility for the remnant of nonprofit institutions engaged in education with certain conditions, regulated by PMK 80/PMK.03/2009. This research was conducted to analyze the effect of the quality of the financial statements of Private Universities  on the execution of the tax exemption facility. Research was conducted by literature study method. The result of the research shows that the quality of the Private Universities’ financial statements  affect the execution of PMK 80/PMK.03/2009. Therefore, financial statements standardization and remnant recording regulation for Private Universities is needed, in order to optimizing the execution of the tax exemption facility given to educational institutions and to make sure the facility is given appropriately. The data collection technique used is literature study. This research use qualitative methods  in analyzing data and facts about private universities’ management and the taxation policies of non-profit organizations.

scholarly journals Methodology and methods to assess library innovations efficiency: An approach proposal

2021 ◽  
pp. 15-26
Author(s):  
E. N. Guseva
Keyword(s):  
Financial Resources ◽  
Social Significance ◽  
Global Sustainability ◽  
Suggested Procedure ◽  
Russian State ◽  
Innovative Management ◽  
The World ◽  
Strategic Goals ◽  
The Innovative Management ◽  
State Library

The innovative management today is to promote and support organizational strategic goals through the rational use of material, labor and financial resources. The main goal of innovative management in libraries is to build the management system which enables focused search of options, development and implementation of novelties to increase the library’s competitiveness and sustainability and, in its turn, the sustainability of the environment. The specific features of innovations in the library and information sphere are as follows: comparatively rare radical while frequent modernizing innovations; consistency and systemacity (change in any element inevitably changes the library system overall); irreversibility. To assess the value of library innovations, the author suggests to apply the following criteria (characteristics) correlated with the world experience: innovative relevance, financial effectiveness, cultural efficiency, social significance, global sustainability. Each criterion has its own weight while the expertise has to be accomplished within the suggested procedure. This methodology enables to assess the library knowledgeably. It was tested thrice by expert teams – participants in the All-Russia Contest of Library Innovations initiated by the Russian State Library in 2013, 2015, and 2019.

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