THE ROLE AND PLACE OF INTERNAL TAX CONTROL IN THE SYSTEM OF EFFECTIVE MANAGEMENT OF THE ORGANIZATION

2021 ◽  
Vol 2 (2) ◽  
pp. 45-49
Author(s):  
E. S. NIKIFORENKO ◽  
Keyword(s):  
Internal Control ◽  
Research Methodology ◽  
General System ◽  
Regulatory Framework ◽  
Effective Management ◽  
Empirical Methods ◽  
The Subject

The subject of the research is the construction of internal tax control in organizations within the framework of the general system of internal control. The purpose of the study is to identify the role of internal tax control in the structure of organizations' activities, to determine the degree of development of problems and variability of implementation. The research methodology is the application of theoretical and empirical methods of sci-entific knowledge: observation, analysis, synthesis, modeling, extrapolation, logical generalization. The result of the study is the identification of the main elements and methods of introducing internal tax control in organ-izations. The conclusion is the need to expand the theoretical, methodological and regulatory framework in order to develop internal tax control and involve organizations in the application of this form of control.

scholarly journals ENTERPRISE COMPETITIVE POSITION MANAGEMENT ON THE BASIS OF BOOSTING CONFIDENCE TO BUSINESS

2017 ◽  
pp. 7-21
Author(s):  
Eva Frizovna Khandamova ◽  
Anastasia Vitalyevna Ivakh ◽  
Stanislav Vladimirovich Fedin ◽  
Mikhail Borisovich Shchepakin
Keyword(s):  
Effective Management ◽  
Business Growth ◽  
Competitive Position ◽  
Market Participants ◽  
Communication Space ◽  
The Subject ◽  
Points Of View ◽  
Position Management ◽  
Market Relations

Solving the problems of business growth in modern conditions requires effective management of the ever-increasing system of market relations between business and consumers, partners and other participants in the communication space. The increasing role of marketing communications in resolving motivational and resource contradictions between market participants is substantiated. The influence of various potentials on the formation of sources of effective functioning and business development is indicated. Different points of view regarding communication as a category determining the formation of "confidence" as a tool for managing the competitive position of an enterprise are considered. The nature of communication divergence is revealed in the construction of marketing fields of interacting subjects. The need to consider the interrelationship of different resources (labor, intellectual, communication, cognitive, motivational) as the basic components determining the state of the capital (moral, motivational, marketing-behavioral) formed by the subject is identified. A resource approach to building trust in business is proposed. The influence of organizational culture on the implementation of a positive marketing mimicry of business to the requirements of a competitive market is indicated. The model of the enterprise competitive position management by means of increasing the confidence to business in terms of building the marketing communication field is offered.

Internal Control Frameworks and Its Relation with Governance and Risk Management: An Analytical Study

2021 ◽  
Vol 39 (11) ◽  
Author(s):  
Mahammed Adil Mohammed ◽  
Thamer Kadhim Al-Abedi ◽  
Hakeem Hammood Flayyih ◽  
Hussein Ali Mohaisen
Keyword(s):  
Risk Management ◽  
Internal Control ◽  
Analytical Study ◽  
Effective Management ◽  
Management Framework ◽  
Risk Management Framework ◽  
Control Framework ◽  
The Subject ◽  
And Control ◽  
Governance Risk

This study aims at searching in different editions of internal control frameworks and its relation with governance and risk management by dividing the study into three themes. The first one includes studying each framework in terms of the concept of internal control, elements and goals and what makes it different form the latter. The second concerns the relation of internal control with governance and the importance of what it provides to economic unity. The third one and the last regards the relation of internal control to risk management framework and what economic unity will achieve if it managed its risks properly through presenting a number of academic studies that dealt with the subject of the study. The design of this paper depends on reviewing literature during the period (2012-2019) and analyzing results concluded by these literatures concerning the study of internal control framework and its relation with governance and risk management. The study concluded that economic unity cannot achieve its goals and maintain success without an effective management of risks, control and governance. Board of directors and administration both need each other to apply governance, risk management and control effectively.

scholarly journals The role of social intelligence in overcoming mental burnout in the aspect of subject genesis of teachers working with children with special educational needs

2021 ◽  
Vol 50 (2) ◽  
pp. 378-386
Author(s):  
Lyudmila N. Molchanova ◽  
◽  
Larisa N. Malikhova ◽  
Alesya A. Kuznetsova ◽  
Anna V. Stulova ◽  
...  
Keyword(s):  
Social Intelligence ◽  
Children With Disabilities ◽  
Boarding School ◽  
Special Educational Needs ◽  
Empirical Methods ◽  
Computer Methods ◽  
The Subject ◽  
The Relationship

Among the numerous factors of the subject genesis of teachers, social intelligence plays an important role. Social intelligence is defined as a special quality of a person, her ability to understand, differentiate and predict the verbal and non-verbal behavior of other people and the consequences, quickly and easily come into contact with them, which determine the effectiveness of social interaction. The results of the relationship between social intelligence and mental burnout were obtained by researchers. The problem of the role of social intelligence in overcoming mental burnout is relevant and poorly researched. The teachers working at the Kursk boarding school for children with disabilities at the Kursk boarding school for children with disabilities (all participants are females; N = 50; professional experience up to 43 years) voluntarily took part in the study. Observation and conversation, as well as standardized techniques for diagnosing burnout and social intelligence, were used from a number of empirical methods. To process the research results, computer methods were used by the mathematics of statistical analysis. It has been empirically proven that the underdeveloped ability of teachers to understand the change in the meaning of similar verbal reactions of students, their parents, colleagues, administration (F=4,38; df=2,47; β =-0,412; р=0,019), as well as to logically generalize and highlight common and significant signs in their various non-verbal reactions (F=3,90; df=2,47; β = 0,364; p=0,030) increase the risk of mental burnout. On the contrary, well-developed abilities to foresee the consequences of the behavior of other people in a certain situation can be considered as a factor in overcoming psychosomatic and psycho-vegetative disorders (F = 136,66; β = -0,952; р =0,0000), irritability, resentment, harshness, rudeness, emotional and personal isolation (F = 115,17; β = -0,840; р = 0,0000), the feeling that it is emotionally impossible to help their wards (F = 115,33; β = -0,936; р = 0,0000).

scholarly journals Criminogenic role of cryptocurrency

2020 ◽  
pp. 9-19
Author(s):  
Anatolii Georgievich Korchagin ◽  
Andrei Aleksandrovich Yakovenko
Keyword(s):  
Information Systems ◽  
Social Relations ◽  
Research Methodology ◽  
Legal Regulation ◽  
Legal Doctrine ◽  
Digital Era ◽  
Legal Nature ◽  
The Subject

  This article explores the phenomenon of cryptocurrency and technology it is based upon. The authors describe the mechanism of its functionality along with the occurred problems of legal nature, which being interrelated make the phenomenon in question appealing within the criminal environment. Global digitalization sets new requirements, namely the combinations of legal and technical regulators meant to achieving adequate legal regulation in the digital era. The subject of this research is the Russian and foreign legal doctrine that reveals the essence of the indicated technology and mechanisms for protecting social relations in the context of utilization of this technology. The research methodology consists of the following methods: statistical, dogmatic, comparative-legal, synergetic, logical, functional, and systemic. The scientific novelty is substantiated by the need for convergence of the legal and information systems and demonstration of such convergence during the period of rapid digitalization in all social spheres. The authors draw a conclusion that the problem carries a comprehensive character, and the longer it takes to resolve the issues of legal regulation, the higher are the risks of using cryptocurrency.  

scholarly journals Imagination: from the image to symbol, from the symbol to text

2020 ◽  
pp. 1-18
Author(s):  
Vera Volkova ◽  
Nataliya Malakhova ◽  
Ilia Volkov
Keyword(s):  
Creative Process ◽  
Research Methodology ◽  
Cognitive Process ◽  
Human Life ◽  
Human Sciences ◽  
Subject Field ◽  
The Subject ◽  
Multiple Meanings ◽  
The Mind

This article is dedicated to conceptualization of the subject field of imagination. Imagination stops being a byproduct of the creative process. It is defined as the ability to exceed boundaries of creative process in mental combinations of the aspects of knowledge and being, sensation and reason. Research methodology is substantiated by the complementarity and intersection of different discourses on imagination on the basis of dialectics as an ancient mode of thought. Imagination is determined from the perspective of ontoepistemology and accumulation of structural-organizational attachments into image. The unity of being and knowledge (ontoepistemology) manifests in segmentation of the image and derivation of structural generalizations, all of which allow determining multiple meanings of the objects discovered by means of visualization and symbolization. Being correlate of the symbol, image is visualized, and reveals the meanings of human life. Symbol saturates image with the content. Image has power over people and their mind by not complying with the rules. Imagination is a method for reconstructing cognitive process. It is perceived as an instrument for comparing, uniting, and coordination of diverse elements of cognition. Imagination mentalizes the image, helps to comprehend it through a number of transitions, inside which takes place integration of segments of the image into a symbol. Then, through generalization of the image (symbols, words, meanings), its form turns into a text, read by the mind, for example, a rhizome that removes contradistinction of internal and external, subjective and objective. Mentalization of the image, symbolization of its segments and their translation into in the text takes place by integration of structural attachments into the image. The author suggests that this conceptual construct allows determining the role of imagination among other representations of human sciences.

scholarly journals CONDUCT OF INTERNAL CONTROL AT THE ENTERPRISES OF THE REPUBLIC OF KAZAKHSTAN

2021 ◽  
Vol 80 (1) ◽  
pp. 74-78
Author(s):  
Zh.A. Makisheva ◽  
◽  
N.S. Nurpeisova ◽  
E.V. Kalieva ◽  
◽  
...  
Keyword(s):  
Control System ◽  
Internal Control ◽  
Regulatory Framework ◽  
Professional Standards ◽  
Further Training ◽  
Important Condition ◽  
Internal Control System ◽  
The Republic ◽  
Definition Of

In the article, the authors reveal the role of internal control in improving the efficiency of enterprises, and also substantiates the need to create a national regulatory framework for internal control in accordance with international professional standards. It is emphasized that their implementation will create conditions for improving the activities of internal control and countering risks, developing popular recommendations for the modernization of enterprises' activities, which will ultimately lead to the development of the country's economy. This article discusses the role of internal control in improving the efficiency of an enterprise, also gives a definition of internal control, and sets its objectives. In addition, the article explains the need to implement national professional standards of internal control. An important condition for the effectiveness of the internal control system is the competence and professionalism of its employees, when no employee can commit a significant mistake or unauthorized action without timely detection, which requires further training and skills, employees.

scholarly journals The images of gemstones in the lyrics of Âşık Ömer

2020 ◽  
pp. 137-145
Author(s):  
Urie Refatovna Kadyrova
Keyword(s):  
Research Methodology ◽  
Noble Metals ◽  
Semiotic Analysis ◽  
Xvii Century ◽  
Pain And Suffering ◽  
The Subject ◽  
Multiple Meanings ◽  
Descriptive Method

The subject of this research is the peculiarities of representation of the images of gemstones in lyrics of the prominent poet of the XVII century – Âşık Ömer. The object of this research is his lyrics. The depth and diversity of Âşık Ömer’s poetic system makes his work especially relevant at present. The goal this article consists in the analysis of images pf gemstones, and determination of their role in the lyrics of Âşık Ömer. The images of gemstones and noble metals in his poetry are analyzed in three descriptive aspects: external description of beauty of the beloved; description of suffering of the love mate; description of cruelty of the beloved and pain of the love mate. The research methodology is based on the hermeneutical-interpretational, descriptive method and semiotic analysis of the texts. The relevance is defined by frequency, important semantic charge, and special artistic role of the images of gemstones in the poetry of Âşık Ömer, as well as the need for their consideration and analysis. The scientific novelty consists in the fact that this article is first to carry out the analysis of gemstone images in the lyrics of Âşık Ömer. It was revealed that gemstones and noble metals are more often used for describing the beauty of the beloved, her specialty and sublimity (values). In the image of the love mate, they symbolize pain and suffering. The poet may use the same stone or metal in describing both images, but it conveys a different meaning in each case. Such expressive means are an important component of the poet's lyrics, as they imply multiple meanings.

scholarly journals INTERNAL CONTROL AS A TOOL OF SUPPORT ECONOMIC SECURITY OF THE ORGANIZATION AT THE MICRO LEVEL

2021 ◽  
pp. 86-94
Author(s):  
O. A. Ageeva ◽  
Yu. D. Matytsyna
Keyword(s):  
Control System ◽  
Internal Control ◽  
Research Methodology ◽  
Economic Security ◽  
General Idea ◽  
Economic Entity ◽  
Internal Control System ◽  
The Subject ◽  
Micro Level

Internal control is an integral part of an organization’s economic security. The purpose of the study is to determine the internal control tools that allow you to ensure and maintain a sufficient level of economic security of the enterprise. The subject is the internal control system, which is used to identify external and internal threats to the economic security of an economic entity at the micro level. The research methodology is based on the collection and generalization of facts related to the subject under study, the formation of a hypothesis about the subject of research – the Internal Control System (ICS) – and the development of a general idea of ways to overcome existing threats. As a result, the authors made a conclusion about the effectiveness of the internal control system in the enterprise in order to ensure its economic security. 

scholarly journals About assessment of the methodology of the epidemiological situation

2015 ◽  
Vol 20 (4) ◽  
pp. 34-39 ◽  
Author(s):  
S. L Kolpakov ◽  
A. A Yakovlev
Keyword(s):  
Russian Federation ◽  
Internal Control ◽  
Objective Evaluation ◽  
Morbidity Rate ◽  
Confidence Limits ◽  
Epidemiological Analysis ◽  
The Subject ◽  
The Russian Federation ◽  
Epidemiological Situation

Objective: the study of methods for the assessment of the prevalence and development of methodology for evaluation of the epidemiological situation in the RF subjects during the calendar year. The condition of an objective evaluation is the use of external criteria. Therefore, the assessment of one or another administrative territory is performing accordingly to the distribution of morbidity rate in separate subjects of the Russian Federation. As a criterion there is proposed to use the average prevalence of the subject of the Russian Federation - the median and its confidence limits with 95% significance. As a tool for grading of the scale there are considered as the total confidence interval, as possibilities of transition to centile method. There were elaborated methodical principles of the evaluation of the epidemiological situation. The base is the position that the objective, in territorial aspect may be the estimation only of the role of the stable factors. At the first stage the epidemiological situation should be to assessed on the theoretical prevalence of the year under consideration or on the forecast. Later, after the performing of the retrospective epidemiological analysis of morbidity in the subject and establishing the role of the determinants of the epidemic process in the index of considered year (internal control) it is possible to make adjustment and newly re-assess the epidemiological situation.

scholarly journals Arabographic sources on the history of Dagestan (19th – beginning 20th cent.): paleographic characteristics and general overview.

2020 ◽  
Vol 12 (6) ◽  
pp. 26-39
Author(s):  
Djamaludin M. Malamagomedov ◽  
Keyword(s):  
General System ◽  
North Caucasus ◽  
The Caucasus ◽  
The North ◽  
Private Collection ◽  
Source Studies ◽  
History Of ◽  
The Subject ◽  
Source Study

Introduction. The article is devoted to the study and introduction into scientific circulation of arabographic written sources in the Avar language of the late 19th – early 20th centuries. Until recently, some of these sources were not known at all, and they were not the subject of scientific research. With the emergence of new sources on the history of the Caucasus, it became necessary to conduct a critical source study of the texts of previously published sources. Materials and methods. The research is based on the study of a number of sources in the Avar language, among which we can single out the most informative and early ones, such as: a). Chronicle "Derbent name" (History of Derbent) from the private collection of M.G. Nurmagomedov; b). The composition of Muhammadrafi (14th cent.), known in the historical literature as "Tarikh Dagestan". in three lists from, private and mosque collections; in). “Tarikhi Jar” (History of Jar) from the collection of Nakkaw Muhammad of Jar; d). One-village chronicle “Tarikh Argvani” (History of Argvani) and “Imam Gazimuhammad” by Hasanilav from Gimri, etc. We will tell you more about them below. As we have already mentioned, some texts of the studied sources have already been the subject of research and were previously published [1; 2; 6; 8; 13; 18;20; 22; 23]. The studies are provided with paleographic descriptions, which, in addition to information about the author and scribe, include basic paleographic information such as the date and place of correspondence, volume, paper, handwriting, language of the manuscript and place of storage. If the author of the essay is known, brief information about his life and work is provided. If the text of the essay was previously published in the Arabic edition, or in another Arabic script, then a comparative comparison of the most important plots and fragments (names, toponymic, date of compilation, etc.) of the text was carried out. After the paleographic part, short annotations were compiled to the source texts, divided into semantic and situational syntagms. Research results. Because of the study, we were able to introduce into scientific circulation new sources on the history of the peoples of the North Caucasus, as well as critically analyze the previously published texts of arabographic sources, taking into account modern source studies. The introduction of new narratives in the Avar language into scientific circulation makes it possible to determine the place and role of local historical works in the general system of arabographic sources on the history of the peoples of Dagestan. The results of the research can be used in compiling a special course for students of universities and colleges on source study and historiography of the peoples of the North Caucasus.

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