scholarly journals Methods of analysis of intangible assets of enterprises

2021 ◽  
pp. 147-157
Author(s):  
Valentyna Yasyshena ◽  
Viktor Pyliavets
Keyword(s):  
Growth Rate ◽  
Financial Reporting ◽  
Food Industry ◽  
Intangible Assets ◽  
Financial Statements ◽  
Scientific Methods ◽  
Number Of Factors ◽  
Logical Method ◽  
General Scientific ◽  
Definition Of

Purpose. The aim of the article is the isolation, systematization and improvement of methodological approaches that must be taken into account when analysing the intangible assets of enterprises. Methodology of research. The theoretical basis of the study is the scientific works of domestic and foreign scientists on the problems of research in the analysis of intangible assets. The methodological basis of the study are general scientific methods (abstraction, comparison, generalization, grouping, systematization, analysis, synthesis), which are used in the analysis of intangible assets; graphical method – for a visual representation of intangible assets, calculated on the basis of financial statements of enterprises; abstract and logical method – to formulate research conclusions. Findings. The successive stages of the methodology of analysis of intangible assets are identified through the definition of the following indicators: value dynamics; the share of intangible assets in the property of the enterprise; suitability; movement; efficiency of use; general trends in efficiency. The obtained results of the method of analysis of intangible assets on the basis of approbation according to the financial statements of food industry enterprises in Vinnytsia region are revealed. It is substantiated and proposed to take into account the main requirements in determining the effectiveness of the use of intangible assets, namely: indicators of the volume of intangible assets in the financial statements are objective; with a sufficient share of intangible assets in the property of the enterprise during the period, their level increases; indicators of suitability, compensation, growth, profitability and turnover and their dynamics are positive. The general trend of efficiency of use of intangible assets, the ratio of the growth rate of intangible assets is maintained to establish at a lower level than the growth rate of revenue from sales of goods, products, works, services and profit. Originality. The requirements that must be taken into account when conducting an analysis of the effectiveness of the use of intangible assets, which, in contrast to the existing approach, are established and substantiated allows you to take into account a number of factors that affect the objective determination of the effectiveness of the use of intangible assets and to approach the analysis objectively. Practical value. The implementation of the recommendations proposed in the publication to improve the methodology of analysis of intangible assets will help increase the efficiency of their use and management. The results of the study have found practical application in the food industry of Ukraine. Key words: intangible assets, analysis, accounting, financial reporting, dynamics, efficiency, food industry.

Features of Financial and Legal Incentives of Investment Activities in the Regions

2018 ◽  
Vol 9 (1) ◽  
pp. 210
Author(s):  
Nikita K. POPADYUK ◽  
Olga V. PANINA ◽  
Sergey G. EREMIN ◽  
Andrey I. GALKIN ◽  
Alexander A. SAVELYEV
Keyword(s):  
Financial Incentives ◽  
Russian Regions ◽  
Investment Activity ◽  
Scientific Methods ◽  
Judicial Practice ◽  
Analysis And Synthesis ◽  
Logical Method ◽  
General Scientific ◽  
The Subject ◽  
Definition Of

Research of features of financial and legal incentives of investment activities in the regions. Methodological basis of the study raised issues were the following: general scientific methods of cognition generalization, analogy, analysis and synthesis, elaboration, comparison, logical method, etc. Conducted interdisciplinary analysis of literature and sources on stimulating investment activities, with particular emphasis given to the Institute financial and legal incentives. Formed the author's definition of the term ʼfinancial and legal stimulus of investment activity of regionsʼ. Studied types of financial and legal incentives of investment activities of the regions. Analyzed regional legislation and judicial practice on the subject of study places financial incentives in the legal field of regional legislation. Identified conflicts in the system of financial and legal incentives of investment activities of the regions. A proposal to optimize the preliminary control of the Prosecutor's offices of the legality of the investment legislation, in particular, the structure of which has different financial and legal incentives of investment activities in Russian regions.

scholarly journals Comparability of financial statements prepared according to IFRS and IFRS for SMEs in the field of intangible assets

2010 ◽  
Vol 58 (6) ◽  
pp. 67-78 ◽  
Author(s):  
Hana Bohušová ◽  
Patrik Svoboda
Keyword(s):  
Financial Reporting ◽  
Intangible Assets ◽  
Financial Analysis ◽  
Balance Sheet ◽  
Financial Statements ◽  
Important Field ◽  
Definition Of ◽  
The Impact

IFRS for SMEs were adopted in July 2009 as a result of efforts to harmonize financial reporting for SMEs. These standards are based on the same principles as full standards. The aim is, compared to full IFRS reporting of these businesses, to significantly simplify, mainly from the reason that the strict application of the principles of the full standards does not excessively financially and administratively burden smaller accounting entity. Field of identifying, recording and reporting of intangible assets except goodwill is an important field in which the methodology is substantially different. In the pre­sent paper there is documented on the example the impact of different methods for recording of internally generated intangible assets in the both systems into balance sheet and profit or loss and into the selected indicators of financial analysis. Definition of issues that may arise during the transition from the IFRS for SMEs to full IFRS and vice versa, in the context of drafting the opening balance sheet is another field to which the paper is dedicated.

YOUTH CRIMINAL SUBCULTURE AS A FACTOR IN THE FORMATION OF THE PERSONALITY OF A MINOR CRIMINAL

2020 ◽  
Vol 10 (3) ◽  
pp. 177-180
Author(s):  
VERA SHUNYAEVA ◽  
Keyword(s):  
Research Method ◽  
Negative Impact ◽  
System Research ◽  
Scientific Methods ◽  
General Scientific ◽  
Definition Of ◽  
A Minor ◽  
Method Analysis

The article is devoted to the research of the youth criminal subculture and its impact on the personality of under-aged. In the course of analysis of this negative impact, a definition of the criminal subculture of under-aged was proposed. The main principles of such a criminal subculture as AUE (the acronym, transcribed from Russian: АУЕ or А.У.Е., comes from «Арестантский уклад един» / “Prisoners Unity (Solidarity)” are defined. The reasons contributing to the development of this negative phenomenon and the typical fea- tures of a minor sharing the ideology of the AUE were identified. The methods for counteracting the AUE were proposed. The method- ological basis of the research is formed by general scientific methods: dialectical, system research method, analysis, synthesis, induction, deduction, analogy, etc., as well as such private scientific methods as comparative legal, formal legal, structural and functional, statistical ones. The authors relied on the results of research by Russian and foreign legal scholars, sociologists, psychologists.

Particularities of the independent auditor's report on reliability of accounting (financial) statements for 2019: COVID-19 as qualitatively essential information (Part 2)

2020 ◽  
Vol 23 (7) ◽  
pp. 777-799
Author(s):  
O.I. Shvyreva ◽  
Z.I. Kruglyak ◽  
A.V. Petukh
Keyword(s):  
Financial Reporting ◽  
Financial Statements ◽  
Economic Situation ◽  
Risk Disclosure ◽  
Essential Information ◽  
Logical Method ◽  
Annual Reporting ◽  
The Face ◽  
Key Aspects ◽  
The Impact

Subject. This article discusses the issues related to the practice of financial reporting in the face of uncertainties caused by the coronavirus contagion, as well as the specifics of the audit strategy and formation of an audit opinion on this reporting. Objectives. The article aims to identify the quality characteristics of financial reporting prepared in the context of the COVID-19 pandemic and justify the key aspects of assurance engagement completion in an extremely uncertain epidemiological and economic situation. Methods. For the study, we used an abstract-logical method, content analysis techniques, systematization, and classification. Results. Analyzing the impact of the extremely uncertain epidemiological and economic situation on financial statements, the article clarifies aspects of disclosure of events after the reporting date and threats to business continuity in the annual reporting of economic entities. The article identifies possible alternative procedures and algorithms to obtain proper evidence when it is insufficient in the face of the inability to meet certain audit standards requirements in a remote audit environment. The article defines the impact of COVID-19 risk disclosure on the structure of the audit report and opinion. Relevance. The results of the study can be used in the practical activities of economic entities that prepare financial statements in the face of significant uncertainty, as well as auditors and audit organizations.

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.

scholarly journals Measurement of Intellectual Capital as Exemplified by Methods of Groups Based on the Roa Indicator and on Market Capitalization

e-Finanse ◽  
2017 ◽  
Vol 12 (4) ◽  
pp. 58-71
Author(s):  
Karolina Palimąka ◽  
Mateusz Mierzejewskl
Keyword(s):  
Intellectual Capital ◽  
Food Industry ◽  
Intangible Assets ◽  
Financial Statements ◽  
Point Of View ◽  
Market Capitalization ◽  
Knowledge Based ◽  
Theoretical Approaches ◽  
Knowledge Based Economy ◽  
Business Analysis

Abstract The concept of a knowledge-based economy is a relatively new topic, but it does not mean that the previous economies did not use knowledge. For many years, knowledge formed the basis of any economy, it was a factor that set the pace of each of them, but just nit is making a significant impact on the entrepreneurial environment, and more. Inherent KBE is the concept of intellectual capital. The article raises both theoretical approaches towards the concept of intellectual capital, and points to the importance (from the point of view of managing this intangible value in the company) -of measuring intellectual capital. The process of good management of the value of intangible assets must be supported by knowledge about, e. g.,its size, value, etc. The authors focus on presenting methods of measuring intellectual capital from two groups of methods by the classification made by K. E. Sveiby, who is considered one of the fathers of the IC concept. The goal of the article is to compare methods from these two groups in terms of their flaws and advantages as regards preparing business analysis. This is done through presentation of the topic, including the concept and methods of intellectual capital measurement, which was based on the review of the literature.Furthermore, based on financial statements of companies from the WIG- oil&gas index and WIG- food industry indexwaysof interpreting the final results are presented.

Constitutional and Legal Institute of the Ombudsman and Specialized Ombudsman for Migration in Foreign Countries: Formation and Development

2021 ◽  
pp. 54-61
Author(s):  
S. G. Trifonov ◽  
◽  
K. V. Trifonova
Keyword(s):  
Public Relations ◽  
Migrant Workers ◽  
Legal Rights ◽  
Scientific Methods ◽  
Legal Method ◽  
Special Scientific ◽  
Scientific Principles ◽  
Logical Method ◽  
General Scientific ◽  
Rights And Interests

Currently, the Ombudsman is a traditional component of democratic legal systems. The creation of such a body, as noted in the Council of Europe Resolution «On the role of commissioners/ombudsmen in the protection of citizens’ rights», which would try to ensure justice, respect for the foundations of the rule of law and at the same time be able to establish a dialogue with citizens, is necessary in many States. The purpose and objectives of this article are to consider the issues of the emergence and development of the constitutional-legal institution as an Ombudsman in General, and the evolution of this institution, in which there were various models and types of ombudsmen. It is also necessary to describe the existing models of the Ombudsman applied in different States. The article examines the functional specialization of ombudsmen, which occurs through the introduction of ombudsmen in certain areas of public relations or to protect the rights and interests of the most legally vulnerable categories and groups of the population, and specifically the emergence of the institution of migration ombudsmen. The methodology of the article is based on a set of philosophical and worldview, General scientific principles and approaches and special scientific methods of cognition of constitutional and legal phenomena. When writing, a number of General scientific and special scientific methods were used, including: system and structural-functional methods, sociological method, formal-logical method, comparative-legal method. As a result of the research, we can conclude that the essential characteristics of the Ombudsman institution have changed from the institution of supervision of the administration and the court to the most important human rights mechanism that it represents at the present stage. Within the framework of the functioning of the institution of the Ombudsman, different models have been identified in different States and specialized ombudsmen have appeared, including those dealing with the protection of the legal rights and interests of migrant workers.

scholarly journals Reporting in the area of sustainable development in agribusiness

2019 ◽  
Vol 91 ◽  
pp. 06002 ◽  
Author(s):  
Guzaliya Klychova ◽  
Alsou Zakirova ◽  
Elvira Sadrieva ◽  
Fayaz Avkhadiev ◽  
Aigul Klychova
Keyword(s):  
Sustainable Development ◽  
Financial Reporting ◽  
Social Activity ◽  
Research Work ◽  
Sustainability Reporting ◽  
Comparison Method ◽  
Global Reporting Initiative ◽  
Scientific Methods ◽  
Reporting Structure ◽  
General Scientific

The aim of the present article is substantiation of theoretical provisions and development of practical recommendations for reporting in the field of sustainable development formation in compliance with the international standard “Guidelines for sustainability reporting” elaborated within the scope of Global Reporting Initiative. The research objectives are as follows: to study the content of non-financial reporting generated in compliance with the GRI guidelines and to offer new methodological approaches towards sustainability reporting formation. Using such general scientific methods as systematic approach, comparison, method of systematization and generalization of data, the research work revealed the essence, content, principles of formation and reporting structure in the field of sustainable development. The work contains recommendations on social activity of accounting organization with the use of information technology, such as: supplementary invoices application for accounting and development of forms for reports containing information of social character.

Formation of Resource Potential of Agrarian Enterprises on the Principles of Ecological and Economic Security

2018 ◽  
Vol 9 (5) ◽  
pp. 979 ◽  
Author(s):  
Lyudmyla KHROMUSHYNA ◽  
Iryna KONIEVA ◽  
Yuriy SKRYPNYK ◽  
Iryna SHALYHINA
Keyword(s):  
Systematic Approach ◽  
Negative Influence ◽  
Economic Security ◽  
Resource Potential ◽  
Scientific Methods ◽  
Organic Products ◽  
General Scientific ◽  
Definition Of ◽  
Constituent Elements ◽  
The Competitiveness Of Enterprises

In this article the authors have substantiated the formation of the resource potential of agrarian enterprises on the basis of compliance with the requirements of ecological and economic security. The authors define the concept of "resource potential of an agrarian enterprise" and considered the constituent structure of resource potential. The definition of "ecological and economic security of activity of agrarian enterprises" was given. It is determined that the establishment of ecological and economic security in the activities of agrarian enterprises will promote the production of organic products, will create conditions for increasing the competitiveness of enterprises. The study of the connection and interaction of elements of the resource potential of agrarian enterprises with the constituent elements of ecological and economic security was carried out. As a result of the study, the scheme of formation of resource potential of agrarian enterprises based on the requirements of ecological and economic security was proposed and grounded. The main problems, which hinder the formation of ecologically safe economic development of agrarian enterprises, and, accordingly, have a negative influence on the formation of their resource potential. The methodological basis of the study was the dialectic method of cognition and the systematic approach to the study of the problem of the formation of resource potential. In carrying out the research were applied general scientific methods: abstract-logical, monographic, generalization.

scholarly journals ОСНОВНІ ЧИННИКИ ФОРМУВАННЯ Й РОЗВИТКУ ДИЗАЙНУ МЕБЛІВ

2019 ◽  
pp. 117-128
Author(s):  
В. Ф. Стрілець
Keyword(s):  
Comparative Analysis ◽  
Experimental Design ◽  
Research Problem ◽  
Furniture Design ◽  
Field Surveys ◽  
Scientific Methods ◽  
Spatial Environment ◽  
General Scientific ◽  
The Subject ◽  
Definition Of

The purpose of this article is the definition of factors that influence the development of modern furniture design and trends in its development in the context of the formation of the subject-spatial environment. The methodology of this study is to apply general scientific methods of analysis, synthesis, comparative analysis, field surveys, experimental design, as well as study of cultural heritage for this research problem.

Sign in / Sign up

Export Citation Format

Share Document