scholarly journals THE ROLE OF FINANCIAL DIAGNOSTICS IN THE ENTERPRISE ACTIVITY

Author(s):  
Olha Zavitii

Introduction. One of the most important conditions for ensuring the proper functioning and development of the entire sphere of entrepreneurship is the economic security of enterprises, and an important part of this process is the diagnosis of the financial condition of economic entities. Diagnosis is the main tool that allows you to objectively assess the internal and external parameters of the enterprise, to investigate economic processes in their relationship. The use of an effective mechanism of financial activity allows at an early stage to detect violations of proportions in the phases of the cycle of capital circulation in the enterprise and to establish the reasons that caused them. Methods. During the preparation of the article, a systematic approach to the study was used, which allowed to assess the state of implementation of financial diagnostics in the domestic business practice; the method of theoretical comparison for improvement of legislative regulation and directions of procedures of financial activity; the method of expert assessments - in the development of organizational provisions for the implementation of the mechanism of financial diagnostics in Ukraine. Results. The article identifies the importance of diagnosing the financial condition of the enterprise, considers the nature and necessity of a systematic analysis of the financial condition of the enterprise. The essence of the concept "diagnostics", "financial condition" is considered in the proposed article. Peculiarities of effective management of the financial condition of the enterprise in the conditions of market economy of Ukraine and the role of economic diagnostics in the activity of the enterprise are determined. Discussion. Further research on the development of financial activities will be to substantiate the implementation of modern areas of assessment of the financial condition of economic entities, especially within the introduction of digital technologies. Keywords: enterprise, financial condition, financial activity, management, diagnostics, estimation, competitiveness, liquidity, solvency.

2021 ◽  
Vol 72 (5) ◽  
pp. 78-84
Author(s):  
A. Dovgal ◽  
N. Parkhomenko

The necessity of formation of financial and economic security at the enterprise in modern conditions of unstable financial situation in the country is defined. The concept of «financial and economic security» is substantiated, especially that financial and economic security is the financial and economic condition of the enterprise, through which the financial and economic interests of the company should be protected from negative external and internal factors and create the necessary financial and economic conditions for continuous successful activity and sustainable development of the enterprise. Statistics on the difficult financial security situation for both enterprises and the country are presented. The main indicators of the system and components for the formation of financial and economic security at the enterprise are analyzed. It is determined that the main factors of financial and economic security of the enterprise are: the level of financial resources; stability and firmness of the financial condition of the enterprise; balance of financial flows; the nature of financial and economic activities of the enterprise and the degree of its efficiency. Stages of formation of financial and economic security are to determine the types and causes of negative impact on the company and determine its financial condition, assessment of the current level of its security. Indicators for assessing the efficiency of the enterprise and the current state of financial and economic security of the company are presented. All these measures are aimed at ensuring the balance and sustainability of financial and economic security of the company, which consists in the effective implementation of currency, investment, settlement, stock, monetary policies, etc. as a prerequisite for the effectiveness of economic activity of the business entity. The following ways of improvement of financial and economic system are offered: improvement of normative-legal protection of all spheres of activity; ensuring the reliability of staff; protection of information used by the enterprise; effective monitoring of finances and risks of financial activity; increasing financial stability and independence by ensuring the efficiency of core activities, competitiveness of products and / or services; the right choice of strategies for market behavior.


2020 ◽  
Vol 34 (2) ◽  
pp. 77-84
Author(s):  
Z.T. Abusufyanova ◽  

Problems of illegal export of funds abroad are relevant for Russia. Offenses related to the non-return of exported foreign currency earnings to the country, transfers of foreign currency abroad under fictitious contracts for the supply of goods, smuggling of cash currency and other forms of illegal export of funds pose a real threat to the country's economic security. The article considers the main areas of currency control carried out by customs authorities, analyzes the activities of customs authorities in the implementation of currency control for the period from 2014 to 2018. When writing the work, the following research methods were used: expert assessments, analysis, synthesis, system analysis, statistical analysis, formal legal, comparative legal methods. Based on the analysis of statistical data of the Federal Customs Service of the Russian Federation, the opinions of scientists and experts in the field of customs, conclusions are drawn about the most common violations of the currency legislation of the Russian Federation identified by customs authorities.


Author(s):  
N. Pihul ◽  
A. Khomutenko

The paper describes concept of "enterprise’ financial security" in modern conditions and compares the main approaches to its definition taking into account the complex nature of this economic category (from the point of view of the object of paramount attention, the task of the security system and the criterions of security). The authors identified two approaches to understanding the financial security of the enterprise: the first approach, which considers financial security in terms of the enterprise’ ability to withstand the threats of the internal and external environment; the second approach determines the enterprise’ financial security as the ability of the enterprise to perform its activities effectively in an uncertain and competitive environment. In addition, the study identified the essence of enterprise’ financial security management, its purpose, objectives, functions, principles, mechanism and basic elements of management. In the course of the research it was found that the most important in the enterprise’ financial security management is to built adequate mechanism of financial security management. The authors define such mechanism, as a set of basic influence’ elements on the process of development and implementation of management decisions to ensure the protection of his financial interests against various threats. Moreover, the authors investigated the systems of enterprise’ financial security analysis, which allow to investigate the financial condition and main results of financial activity of the enterprise in order to determine the level of protection of his financial interests from threats and identify the reserves for its improvement. The system of integral analysis was defined as the system that gives the most solid conclusions about the state of financial security. The main reason for this is that above mentioned system allows to conduct a deeper financial analysis, to evaluate the main areas of financial activity of the enterprise and to aggregate the obtained data into one indicator. Keywords: enterprise's economic security, enterprise's financial security, mechanism of the enterprise`s financial security, management of the enterprise`s financial security.


2021 ◽  
Vol 23 (07) ◽  
pp. 1241-1246
Author(s):  
Vyasaraj T ◽  
◽  
Veena N Hegde ◽  

Information about the health can be obtained by measuring various physiological parameters such as Heart Rate, Heart Rate Variability (HRV), Nerve conduction, brain activity, blood oxygen saturation level etc. The useful information resulted from the systematic analysis of these physical parameters are helpful for clinicians to make better decisions. HRV reflects the state of the Autonomic Nervous System (ANS) defined as the variance in the time between successive heartbeats expressed in milliseconds. The various factors that affects HRV are diet, nutrition, age, alcohol, gender, cardiac rhythm, sleep habits, genetics etc. The analysis of HRV is helpful in stress assessment and also in identifying the diseases at the early stage. This paper discusses the fundamentals of HRV, analysis of HRV, and the role of HRV in stress detection.


2021 ◽  
Vol 22 (18) ◽  
pp. 9848
Author(s):  
Pavel Feduraev ◽  
Anastasiia Riabova ◽  
Liubov Skrypnik ◽  
Artem Pungin ◽  
Elina Tokupova ◽  
...  

The current study evaluates the role of phenylalanine ammonia-lyase (PAL) and the associated metabolic complex in the accumulation of lignin in common wheat plants (Tríticum aestívum L.) at the early stages of ontogenesis. The data analysis was performed using plant samples that had reached Phases 4 and 5 on the Feekes scale—these phases are characterized by a transition to the formation of axial (stem) structures in cereal plants. We have shown that the substrate stimulation of PAL with key substrates, such as L-phenylalanine and L-tyrosine, leads to a significant increase in lignin by an average of 20% in experimental plants compared to control plants. In addition, the presence of these compounds in the nutrient medium led to an increase in the number of gene transcripts associated with lignin synthesis (PAL6, C4H1, 4CL1, C3H1). Inhibition was the main tool of the study. Potential competitive inhibitors of PAL were used: the optical isomer of L-phenylalanine—D-phenylalanine—and the hydroxylamine equivalent of phenylalanine—O-Benzylhydroxylamine. As a result, plants incubated on a medium supplemented with O-Benzylhydroxylamine were characterized by reduced PAL activity (almost one third). The lignin content of the cell wall in plants treated with O-Benzylhydroxylamine was almost halved. In contrast, D-phenylalanine did not lead to significant changes in the lignin-associated metabolic complex, and its effect was similar to that of specific substrates.


Author(s):  
Nol Krasniqi

This research aims to present and analyze Local Action Groups and their role in Kosovo. Improving national wealth and reducing migration, especially from rural areas, is one of the biggest challenges. The LEADER program is considered to be a very successful rural development initiative of the European Union. Hence, this study examined the role of Local Action Groups as a main tool in implementing the LEADER approach. Focus was placed on how they work in Kosovo, their structure and organization, projects implemented, operation and characteristics of LAGs in Kosovo in the context of seven features of LEADER. The research concentrates on four municipalities where LAGs were examined, and the role of international organizations in training them. Descriptive statistics methods were used for the analysis. The study found that the LEADER approach in Kosovo is implemented more in theory and less in practice. Since they have been created, Local Action Groups in Kosovo have remained at an early stage of development. They need support from policymakers and international organizations.


2016 ◽  
Vol 1 ◽  
pp. 287-297
Author(s):  
Nita Triana

This article examines the execution of a security interest in Islamic banking in the Islamic economic disputes in  the  Purbalingga  Religious  Court. The case of non-performing loans in the world of Islamic banking is often the case, this was due to the debtor defaults. Mortgages used as collateral can be executed based on the decision of the Religious Court. The method used in this research is a kind of field research with the approach of Socio Legal Research, including in the realm of non-doctrinal study. The results show the execution of a security interest in dispute sharia economy in Purbalingga Religious Court has been run in accordance with the mandate of the Act: On the substance of the Implementation of the decision of execution is the end of a case that is the result of what is required by the plaintiff are determined in a court of Religion with using the guidelines do not separate from the disciplinary proceedings contained in HIR or Rbg. On the  Structure  of  Purbalingga Religious Court  carry out executions by institutions that are available from the start to the filing of the petition to the Chairman of the Religious Courts, judges who will examine the final verdict, Executor who will call and will execute and when the auction Clerk role of the mentor  State Property Office and Auction (KPKNL). Culturally law. Purbalingga Religious Court  carry out the execution-based approaches to religion and culture. This approach proved to facilitate execution. Obstacles that faced in general, form, creditors often receive a guaranteed land and buildings where the land certificate is no longer appropriate to the actual situation, the Debtor is not willing to leave the place right dependents, barriers to the sale of objects auction execution which does not go unsold objects auction / auction. Constraints that normally occurs in the execution of this economic security rights dispute, can be resolved by various reinforcement structures / institutions and culture through the law chosen by the Purbalingga Religious Courts.


2020 ◽  
pp. 97-110
Author(s):  
E. N. Mikhailova ◽  
V. A. Telegina

The article is devoted to the study of evaluative tools used in modern French media in order to form the media image of a representative of the political elite. The techniques used in the creation of a memorial media portrait of Jacques Chirac (1932—2019), President of France from 1995 to 2007 are considered. The research material was the most prestigious French print media of various political orientations, published in late September — early October 2019 in connection with the death of the ex-President of the French Republic. The relevance of the research topic is dictated by the close attention of modern linguistics to axiological phenomena, differently presented in different types of discursive practices. The novelty of the study is due to the appeal to the analysis of the complex of evaluation tools used in the French print media when characterizing the former leader of the state during the nation’s farewell period. The estimated potential of the title of the article and its influence on the formation of the estimated vector of the entire text of the publication are shown. A systematic analysis of the assessment expression means, reflected in the memorial media portrait of the politician, is given. The factors that influenced the peculiarities of their use in this type of media portrait are revealed.


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