scholarly journals Method for cutting semi-carried beef for export

2021 ◽  
Vol 80 (2) ◽  
pp. 125-129
Author(s):  
G. T. Oraz ◽  
◽  
A. B. Ospanov ◽  
U. Chomanov ◽  
A. A. Tursunov ◽  
...  
Keyword(s):  
International Standards ◽  
Meat Industry ◽  
Wholesale Trade ◽  
Technical Result ◽  
Foreign Companies ◽  
Beef Meat

The experiment relates to the meat industry and can be used for cutting beef half-carcasses in slaughterhouses for wholesale trade, mainly for export. The technical result of the claimed experiment is the cutting of beef half-carcass in accordance with international standards, which allows to export beef meat to foreign companies, since it fully meets all the stated requirements for these companies.

COMPARATIVE ANALYSIS OF INTERNATIONAL STANDARDS IN THE FIELD OF NON-FINANCIAL REPORTING AND THE PRACTICE OF THEIR APPLICATION

2021 ◽  
Vol 2 (4) ◽  
pp. 146-152
Author(s):  
E. V. ANDRIANOVA ◽  
◽  
P. S. SHCHERBACHENKO ◽  
Keyword(s):  
Financial Reporting ◽  
Financial Statements ◽  
Business Environment ◽  
International Standards ◽  
Positive Trend ◽  
Financial Indicators ◽  
Additional Tool ◽  
Foreign Companies ◽  
High Level ◽  
Source Of Information

This article discusses and analyzes the most popular standards of non-financial reporting, which has a significant impact on the transformation of the business environment. Already, domestic and foreign companies with a high level of responsibility are beginning to publish non-financial statements in addition to financial statements, which is an additional tool for communication with stakeholders and a new source of information about their activities. To date, reports of this type are clearly unregulated, there are no verification standards, however, there is already a positive trend and the active introduction of non-financial indicators in the regular reporting of companies.

UNIVERSAL DOMESTIC DISINFECTING MEANS «SANDEZEFFEKT» FOR AGRO-INDUSTRIAL COMPLEX

2019 ◽  
Vol 1 (2) ◽  
pp. 158-162
Author(s):  
S. S. Shikhov ◽  
◽  
D. I. Udavliev ◽  
A. M. Abdullaeva ◽  
G. V. Filipenkova ◽  
...  
Keyword(s):  
Food Industry ◽  
Import Substitution ◽  
Environmental Safety ◽  
Industrial Complex ◽  
Meat Industry ◽  
State University ◽  
Foreign Companies ◽  
Toxicological Studies ◽  
Chemical Products ◽  
Moscow State University

In recent years, a number of new disinfectants have been proposed for practical use. However, not all of them can be recommended for the food industry due to the increased requirements of sanitary and environmental safety of chemical products. Therefore, the proposed products for disinfection, for example, dairy production facilities, must be certified, accompanied by the results of toxicological studies and a recommendation about the possibility of testing a particular product in certain industries. In modern conditions, an important task set by the leadership of Russia for the scientific community of our country is import substitution in all spheres of life. The disinfecting drug Sandezffekt was developed by the Department of Veterinary- Sanitary Expertise and Biological Safety of the Moscow State University of Food Production for the food industry and veterinary medicine, as an effective analogue of vehicles produced by foreign companies. As a result of research, the effectiveness of the “Sandezeffect” preparation was established under conditions of various processing industries of the agro-industrial complex: the dairy and meat industry.

scholarly journals Upgrading the System of Corporate Management in Company in Order to Raise its Economic Sustainability and Investment Appeal

2019 ◽  
pp. 70-82
Author(s):  
N. F. Lozik ◽  
A. Y. Anisimov ◽  
A. A. Panasyuk
Keyword(s):  
International Standards ◽  
Corporate Management ◽  
Economic Sustainability ◽  
Investment Climate ◽  
Investment Activity ◽  
Corporate Strategies ◽  
Foreign Companies ◽  
Principles Of Justice ◽  
Corporate Social ◽  
Responsibility Accounting

The article studies the issue of investment appeal of Russian corporate organizations, political, legal, economic and social factors of external environment in the Russian Federation. It analyzes the internal environment of Russian companies and specific features of investment activity of Russian and foreign companies, as well as principles and recommendations of international organizations of economic cooperation and development, European associations of stock brokers and European shareholders and shows their potential use in Russian companies. The authors estimate the degree of compliance of the system of corporate management and corporate social responsibility in Russian companies with principles of justice, responsibility, accounting and transparency. They study processes of developing corporate strategies in Russian companies, practice of building vertically-integrated companies, horizontal and conglomerate integration processes. As a result of researching the investment climate and economic sustainability of Russian companies the authors prepared recommendations aimed at strengthening the ties between companies and investors on the basis of the system of corporate management in the aspect of managerial practice standardization, accounting consolidation in accordance with international standards and others. Restructuring the system of corporate management in company is essential in order to improve the company predictability for investors and to cut risks in investment.  

Comparison of two instruments (G2 Tenderometer and a Lloyd Texture analyser) for measuring the shear force of cooked meat

2011 ◽  
Vol 51 (1) ◽  
pp. 71 ◽  
Author(s):  
D. L. Hopkins ◽  
E. S. Toohey ◽  
M. J. Kerr ◽  
R. van de Ven
Keyword(s):  
New Zealand ◽  
Coefficient Of Variation ◽  
Shear Force ◽  
Linear Motor ◽  
Meat Industry ◽  
Beef Meat ◽  
Industry Research ◽  
Cooked Meat ◽  
Research Institute

A comparison of the peak shear force results for a Lloyd texture analyser and a G2 Tenderometer was undertaken using both sheep and beef meat. The G2 is a new version of the Tenderometer developed originally by the Meat Industry Research Institute of New Zealand and uses an electric linear motor to compress the sample, but still retains the blunt wedge-shaped ‘tooth’. By comparison the Lloyd texture analyser can be used with a shearing head derived from the Warner–Bratzler type of head. Analysis of sheep samples (n = 148) and beef samples (n = 192) of the same size revealed that the average G2 Tenderometer shear force results were ~1.3 times those for the Lloyd when testing less tender samples. An examination of the repeatability within cook block samples for these less tender sub-samples revealed a coefficient of variation of ~12% for both the Lloyd and Tenderometer instruments. For the more tender samples, the average results for the two instruments did not differ significantly, but for less tender samples it was observed that the results for the Tenderometer were more variable than those for the Lloyd texture analyser. Data on shear force generated by the G2 are not equivalent to that generated by the Lloyd and use of the G2 requires more replicates to be tested per sample to achieve an equivalent level of precision to that of a Lloyd texture analyser. As a guide only, G2 Tenderometer values can by multiplied by 0.75–0.80 to give approximate Lloyd results if required for samples of average toughness, otherwise the following model can be used Lloyd = 2.49 Tenderometer0.72.

Effect of cooking and simulated gastrointestinal digestion on the activity of generated bioactive peptides in aged beef meat

2017 ◽  
Vol 8 (12) ◽  
pp. 4347-4355 ◽  
Author(s):  
Leticia Mora ◽  
Tomás Bolumar ◽  
Alejandro Heres ◽  
Fidel Toldrá
Keyword(s):  
Storage Time ◽  
Bioactive Peptides ◽  
Meat Industry ◽  
Gastrointestinal Digestion ◽  
Simulated Gastrointestinal Digestion ◽  
Beef Meat

Ageing is widely used in the meat industry to improve tenderness mainly as a result of the breakdown of muscular proteins through the action of endopeptidases during storage time.

scholarly journals Controlled foreign companies (CFC/КІК): concept and principles of taxation

2021 ◽  
pp. 110-119
Author(s):  
Viktor Bazov
Keyword(s):  
International Trade ◽  
Transfer Pricing ◽  
National Level ◽  
International Standards ◽  
Tax Law ◽  
State Budget ◽  
Financial Responsibility ◽  
Internal Revenue ◽  
Foreign Companies ◽  
Judicial Practice

The article is sanctified to the decision of concept and principles of taxation of the controlled foreign companies. Basic ideas that were fixed in basis of judicial doctrine of the controlled foreign companies are investigational. It will be that an input in the tax law of rules of taxation of the controlled foreign companies is related to the necessity of implementation at national level of step of 3 Plans of actions of BEPS «Development of effective rules of taxation of the controlled foreign companies (CFC)». Marked, that with the aim of input of international standards of tax control for all participants of international trade, implementation of requirements of MLI of Convention and norms, envisaged by Plan of counteraction to practices of washing out of taxable base and leading out of profit from under taxation, reformation of institute of financial responsibility and improvement of procedure of administration of taxes and collections passed an act Verhovna Rada of Ukraine from January, 16, 2020 № 466, - IX «About making alteration in the Internal revenue code of Ukraine relating to perfection of administration of tax, removal technical and logical inconsistency in tax law», that envisage input rules : а) control after transfer pricing (Steps 8-10, 13); b) taxation of the controlled foreign companies (Step 3); c) limitation of charges is on financial operations with the constrained persons (Step 4); d) prevention by abuse with application of agreements on avoidance of double taxation (Step 5). Attention applies on that among unplanned earlier steps implementation not only of minimum standard of Plan of actions of BEPS is envisaged in this Law, id est four his steps, and realization of eight steps, in particular and to the step of 3 Plans of actions of BEPS «Development of effective rules of taxation of the controlled foreign companies (CFC)». It is underlined that as an input of Plan of actions of BEPS is considered world tax revolution, implementation in the Internal revenue code of Ukraine of step of 3 Plans of actions of BEPS «Development of effective rules of taxation of the controlled foreign companies (CFC)» will allow to provide additional receivabless in the State budget of Ukraine due to the increase of transparency of international transactions of subjects of menage. Marked, that the input of effective rules of taxation of the controlled foreign companies will prevent the use of aggressive charts of the tax planning, will assist the input of international standards of tax control for all participants of international trade, will perfect procedure of administration of taxes and collections, and also will assist the observance of principle of justice of taxation. The mechanism of decision of spores and judicial practice are analysed in the field of legal relationships, foreign companies related to taxation of controlled. Keywords:international taxation, controlled foreign companies, principles of taxation, judicial practice.

scholarly journals The Conformity Level of Income Tax Accounting In Jordan with the Requirements of the International Accounting Standard IAS (12) in Terms of Taxable Temporary Differences’ Recognition

2017 ◽  
Vol 10 (5) ◽  
pp. 51
Author(s):  
Ahmad Adel Jamil Abdallah
Keyword(s):  
Income Tax ◽  
Accounting Standards ◽  
Financial Statements ◽  
International Standards ◽  
International Accounting ◽  
International Accounting Standards ◽  
Accounting Standard ◽  
Foreign Companies ◽  
International Accounting Standard ◽  
Tax Accounting

The present study aimed to measuring the conformity level of income tax accounting in Jordan with the requirements of ISA (12), and because of increasing to apply the international standards by local and foreign companies in Jordan and Jordanian legislations it’s appear gap between the accounting profit and the tax profit caused Taxable temporary and permanent differences. The study seeks to achieve set of goals represented by studying and analyzing the   compatibility level of income tax accounting by a questionnaire was distributed to 100 income and sales auditors working in the senior and moderate Taxpayers, directorates 85 questionnaires were retrieved and eighty were valid for the study’s purposes, the major results that is the study found the income tax accounting in Jordan does not adhere to the requirements of most of the international accounting standards as there were no presentation to the financial statements, and There was no recognition of Taxable temporary differences and deductible temporary differences (the differences between accounting profit and taxable profit) in the income tax accounting in Jordan.

International Integration and Corporate Governance Practices in Russia

2015 ◽  
pp. 239-267
Author(s):  
Andrey Yukhanaev ◽  
Thuyuyen Nguyen ◽  
Dilek Demirbas ◽  
Peter Galvin
Keyword(s):  
Corporate Governance ◽  
Institutional Environment ◽  
Good Governance ◽  
International Standards ◽  
Corporate Board ◽  
Public Companies ◽  
Corporate Development ◽  
Foreign Companies ◽  
Governance Practices ◽  
International Convergence

This chapter considers the institutional environment in Russia, its potential impact upon governance practices, and the attitudes of Russian executives towards the alignment of governance processes relative to international standards. Focusing on corporate board directorship, the research addresses the extent that the harmonization of governance to international standards may assist boards of directors to improve their corporate development. Using a survey questionnaire, the authors explore perceptions of directors of public companies concerning the challenges of corporate governance development in the country. The study illustrates unanimity among the respondents about the reforms needed for international convergence of corporate governance standards. The results reveal that institutional alignment with good governance principles will foster strategic corporate development in the Russian economy. The study offers insights to policymakers in terms of enhancing legitimacy of corporate governance in the Russian context and provides a perspective for executives of foreign companies considering investment in the country.

UAE economy will pull through downturn

2016 ◽  
Keyword(s):  
United Arab Emirates ◽  
Current Account Deficit ◽  
Oil Prices ◽  
International Standards ◽  
Oil Price ◽  
Content Type ◽  
Foreign Companies ◽  
Pull Through ◽  
The One ◽  
Economic Outlook

Subject UAE economic outlook. Significance This year the United Arab Emirates (UAE) may see its first current account deficit on record and its largest fiscal deficit in decades. Given that the oil price crash is deeper and more prolonged than the one in 2008-09, which was followed by a serious financial crisis in Dubai, there are concerns that the current downturn could lead to a repeat of this. Impacts Foreign companies can continue to invest with confidence in the UAE. Although some costs, including taxes, will increase, the UAE will remain highly competitive by international standards. If oil prices are higher than expected, this will largely be funneled into renewed outbound investment. The UAE is politically stable and there is little sign of any threats on the horizon.

The practice of non-financial reporting: Possible development trajectories

2021 ◽  
Vol 22 (7) ◽  
pp. 781-803
Author(s):  
Tat'yana N. SOLOVEI ◽  
Valeriya A. PUCHKOVA
Keyword(s):  
Financial Reporting ◽  
Reporting Quality ◽  
Scientific Publication ◽  
International Standards ◽  
Negative Effects ◽  
Financial Reports ◽  
Reporting Practices ◽  
Foreign Companies ◽  
European Experience ◽  
Development Trajectories

Subject. This article summarizes development trends in non-financial reporting and traces the current problems of its content and qualities. Objectives. The article aims to indicate key problems of the content and quality of non-financial reporting, referring to the analyzable publications and analytical reviews of corporate practices. It also aims to determine possible regulation areas of non-financial reporting practices as part of the Concept for the Development of Public Non-Financial Reporting in the Russian Federation. Methods. For the study, we used the methods of detailed description and summary, comparison, analogy, and the logic and systems approaches. We analyzed scientific publication in periodicals and analytical reviews of the Russian Union of Industrialists and Entrepreneurs, Big Four companies, focusing on the development of non-financial reporting practices. Results. The article summarizes key problems of non-financial reporting, which are typical of the Russian and foreign companies. We suggest how the regulation of non-financial reporting should be developed in Russia, referring to the European experience and corporate practices. The article provides an analysis of the non-financial reporting quality in twelve Russian companies so as to verify and identify issues of its content and quality. Conclusions. Businesses do prepare their non-financial reports in compliance with the international standards and initiatives on sustainable development. They often fail to disclose what method they use to select subjects for their reports, reluctantly giving examples of negative effects on the environment or other adverse impact of their operations. The information is not always comparable for accounting periods. Considering the experience of the European countries in the regulation of non-financial reporting, we conclude there should be conceptual principles for non-financial reporting in accordance with international standards and national distinctions.

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