scholarly journals THEORETICAL FOUNDATIONS OF THE FORMATION OF THE ACCOUNTING SYSTEM OF ACTIVITIES UNDER THE CONCESSION AGREEMENT

2022 ◽  
pp. 9-13
Author(s):  
O. Romanova
Keyword(s):  
Reporting System ◽  
Information Support ◽  
Accounting System ◽  
The Republic ◽  
Business Entities ◽  
Theoretical Foundations

The development of concession activities in the field of subsoil use of the Republic of Belarus is presented, namely, the solution of issues of information support and the formation of information on the activities of business entities under concession agreements in the accounting and reporting system of organizations-subsoil users. The types and features of concession agreements operating on the territory of the Republic of Belarus, the features of the organization of subsoil use within the framework of the conclusion of concession agreements are considered, the objects of accounting arising from organizations that are concessionaires according to concession agreements are determined.

scholarly journals Valuation and Recording the Value of Innovation Objects in the Accounting System

2020 ◽  
pp. 47-54
Author(s):  
N. OVSIUK
Keyword(s):  
Reporting System ◽  
Information Support ◽  
Accounting System ◽  
Effective Management ◽  
Insufficient Information ◽  
Economic Activities ◽  
Business Transactions ◽  
Management Of Innovation ◽  
Methodological Approaches ◽  
Business Entities

The problems of valuating and recording the value of innovation objects in the system of accounting and reporting are investigated. It is argued that one of the factors hindering the development of innovation is insufficient information support covering a set of primary and consolidated data, the organization of storage of accumulated information and methods of its presentation and transformation. The main valuation models used by business entities to include the value of innovation objects in the economic transactions are identified. It is established that the commercial use of innovation objects requires calculation of market or other value. The main methodological approaches to valuation of innovation objects  and their impact on the formation of the value of innovation objects are proposed, taking into account these objects’ characteristics, specifics of the economic activities in which they are exploited, and availability of information on a group of objects, which determines the choice of appropriate valuation approach. The ways of valuating innovation objects at company level are highlighted. Methodological approaches to recording business transactions with innovation objects in the accounting and reporting system are elaborated, which will contribute in the sound assessment of innovation objects and their correct recording in the accounting system of a business entity and ensure effective management of innovation.

scholarly journals Normative Framework as the Basis for Quality Financial Reporting in the Republic of Slovenia, the Republic of Macedonia and the Republic of Serbia

2016 ◽  
Vol 54 (1) ◽  
pp. 129-154
Author(s):  
Dragana Ranđelović ◽  
Tadija Đukić
Keyword(s):  
Financial Reporting ◽  
Reporting System ◽  
Professional Organizations ◽  
Entrepreneurial Activity ◽  
Financial Reports ◽  
Developed Economies ◽  
Normative Framework ◽  
International Regulations ◽  
The Republic ◽  
Business Entities

Abstract Quality of financial reporting is the precondition for the effective functioning of capital market due to the globalization of business. In the countries of Eastern and Central Europe, during the period of socialism, accounting and preparation of annual accounts was adapted for needs of planned economy. Today, it is necessary to work on harmonization national with international legislation. Also, they need to promote a culture of financial reporting, because economic entities do not understand the essential role and importance of financial reporting for business potential. In this paper, we consider Slovenia’s, Macedonia’s and Serbia’s normative framework of financial reporting system, in order to give the assessment of the current situation and pointed out the possible directions of improvement of this process. The comparative analysis of legal and professional solutions, which regulates financal reporting system in these countries, we learned some inconsistencies of their legislation in relation to international regulations, especially in the part of financial reporting for small and micro entreprises. In Serbia and Macedonia, perceived insufficient engagement of of professional organizations and bodies, which requires the reaction of the country in terms of defining and monitoring the implementation of regulations governing the conditions and responsibility for performing accounting and auditing work. This would allow business entities to access financial sources under favourable terms, raising their competitive advantages to quality financial information within financial reports, as well as further development of entrepreneurial activity, which is the generator of the most developed economies in the world.

scholarly journals TAXATION OF SUBJECTS OF SMALL ENTERPRISE WITHIN THE FRAMEWORK OF SPECIAL TAX REGIMES (ON THE EXAMPLE OF THE REPUBLIC OF TATARSTAN)

2018 ◽  
Vol 13 (3) ◽  
pp. 108-115
Author(s):  
Рашид Гильфанов ◽  
Rashid Gilfanov ◽  
Алсу Евстафьева ◽  
Alsu Evstaf'eva
Keyword(s):  
Small Business ◽  
Small Businesses ◽  
Reporting System ◽  
Economic Conditions ◽  
Small Enterprise ◽  
Advantages And Disadvantages ◽  
Tax Regimes ◽  
The Russian Federation ◽  
The Republic ◽  
Business Entities

Taxation of small businesses is one of the key areas in the tax policy of the Russian Federation. To create favorable economic conditions for the functioning of small business entities, special tax regimes have been created to simplify their accounting and reporting system. The article deals with the practice of applying special tax regimes in the Republic of Tatarstan. It is revealed that the most popular regimes for small business entities in the republic are the simplified and patent taxation systems. The advantages and disadvantages of the special tax regimes applied are noted.

THE PROBLEMS OF CRIMINAL LAW PROTECTION OF THE OIL INDUSTRY OF THE RUSSIAN FEDERATION

2020 ◽  
pp. 14-20
Author(s):  
Сергей Иванович Вележев ◽  
Антон Михайлович Седогин
Keyword(s):  
Public Relations ◽  
Russian Federation ◽  
Criminal Law ◽  
Oil Industry ◽  
Legal Analysis ◽  
The Russian Federation ◽  
The Republic ◽  
Illegal Activities ◽  
Business Entities ◽  
Criminal Groups

В статье рассмотрены актуальные вопросы уголовно-правовой охраны нефтяной отрасли Российской Федерации от преступных посягательств корыстной направленности. Иллюстрирован существенный ущерб, причиняемый преступными группами охраняемым общественным отношениям на национальном и международном уровнях. Проведен статистический и сравнительно-правовой анализ наиболее эффективных норм законодательства России и Казахстана, применяемых в ходе борьбы с подобной противоправной деятельностью. Предложено направление дальнейшего совершенствования российского уголовного закона. Нефтяная промышленность является одной из ведущих отраслей Российской Федерации, структурными сегментами которой являются в том числе объекты добычи, хранения, переработки и транспортировки нефти, а также объекты транспортировки, хранения и сбыта нефтепродуктов. Данные обстоятельства требуют принятия мер по ее защите от противоправных действий по хищению нефти и нефтепродуктов. Наряду с охранными, режимными и организационными мерами, которые осуществляют хозяйствующие субъекты, немаловажное значение имеет защита отрасли от преступных посягательств уголовно-правовым способом. В статье указывается необходимость совершенствования законодательства по обеспечению безопасности деятельности нефтяной отрасли, учитывая ее значение для экономики страны. Отмечается, что положительные результаты в поиске возможных путей совершенствования законодательства дает применение сравнительно-правового анализа уголовных норм СНГ по борьбе с преступностью в этой сфере деятельности. The article examines current issues of the criminal law protection of the oil industry of the Russian Federation from criminal attacks for mercenary reasons. The considerable damage caused by criminal groups to protected public relations at the national and international levels is illustrated. A statistical and comparative legal analysis of the most effective norms of the legislation of Russia and the Republic of Kazakhstan applied in the fight against such illegal activities has been carried out. The direction of further improvement of the Russian criminal law is proposed. The oil industry is one of the leading industries of the Russian Federation, the structural segments of that are the objects of oil production, storage, refining and transportation, as well as the objects of transportation, storage and marketing of oil product. Under these circumstances it is required totake measures for protection it from unlawful actions connected with stealing of oil and oil products. Along with security, safeguards and organizational measures that are implemented by business entities, protection of the industry from criminal attacks by a criminal law method is of no small importance. The article indicates the need to improve legislation to ensure the safety of the oil industry, based on its importance for the country's economy. It is noted that positive results in the search for possible ways to improve the legislation are provided by the use of a comparative legal analysis of the criminal norms of the CIS in the fight against crime in this area of activity.

OPPORTUNITIES FOR THE FORMATION OF INTEGRATION SYSTEMS IN THE AGRO-INDUSTRIAL COMPLEX

2021 ◽  
Vol 2 (5) ◽  
pp. 47-54
Author(s):  
A. L. ABLYAMITOVA ◽  
Keyword(s):  
Structural Model ◽  
Industrial Cluster ◽  
Industrial Clusters ◽  
Industrial Complex ◽  
Specific Product ◽  
Regional Cluster ◽  
Proposed Model ◽  
Business Entities ◽  
The Village ◽  
Theoretical Foundations

The paper substantiates the theoretical foundations of the formation of agricultural territorial-industrial cluster associations, the mechanism of their effective functioning and ensuring the competitiveness of integrated business entities. The structural model of the regional association of agro-industrial clusters and cooperatives is justified. The proposed model of regional cluster integration includes industry-specific product clusters. It is proposed to create an agricultural service cooperative at the village level, and a multifunctional service cooperative at the district level.

Transition to New Reserves Reporting System in Kazakhstan: Challenges and Benefits

2021 ◽  
Author(s):  
Adil Mukanov ◽  
Asset Zhumadil
Keyword(s):  
Reporting System ◽  
Current System ◽  
State Committee ◽  
Development Project ◽  
Point Of View ◽  
International Standards ◽  
Field Development ◽  
The Republic ◽  
Scr System ◽  
New System

Abstract The 74th step of "100 Concrete Step of Nation Plan" initiated by the first president of the Republic of Kazakhstan (RoK) Nursultan Nazarbayev states that Kazakhstani reserves reporting system must be changed to the international standards. One of them actively proposed is the SPE-PRMS. Therefore, the main goal of the paper is to show challenges of the transition, discuss possible problems, their solution and, eventually, advantages for the companies. In the paper the main aspects of the current State Committee of Reserves (SCR) system or well-known as GKZ system inherited from the Soviet system and used in Kazakhstan are reported. Especially, we try to highlight the reserves categories of A, B, C1 and C2 and their impact on further field development in details. Also SPE-PRMS and SEC rules are shown in terms of differences and similarities with the current system. Importantly, authors demonstrate how the SPE-PRMS standards are wide-spread around the globe. Finally, details of planned shift, some recommendations and simplification of reporting process are exhibited. As the result of the study the following points are investigated. Firstly, what will be with reports just recently approved by the SCR. Especially, for the big fields whose preparation takes up to several years. Secondly, what the frequency is for the reporting. Thirdly, whether the reports will be handled through several approval stages or just submitted. Moreover, how close to SPE-PRMS the new system should be adopted taking into account Kazahstani realities and if the reports should be composed in English along with Russian, since the main purpose of the transition is to be clear and transparent for the foreign investors. Otherwise, unfamiliar language and big deviation from the well-known standards may ruin the efforts. Despite the complexity of these issues the benefits of the new system are obvious and there are several reasons. The main advantage is that the SPE-PRMS is all about economically recoverable reserves without any ties with fixed recovery factor. In addition, report is done in short time and less volume. Finally, if the norm of the report's submission without going to tedious approval process is accepted, that will ease work of the subsoil users’ because it accelerates further preparation of field development project. The study is done due to recent changes of the RoK subsoil usage regulations, where the requirement for reserves reporting system's transition to the new international standards is mentioned. However, the issue is not much highlighted in technical publications from the operating companies’ point of view. Thus, having experience with GKZ, SPE-PRMS and SEC systems the authors take this opportunity to show challenges and benefits of the decision.

scholarly journals Management of accounting information resources security in Polish entities – study results

2018 ◽  
Vol 2018 (97 (153)) ◽  
pp. 115-139
Author(s):  
Elżbieta Szczepankiewicz
Keyword(s):  
Empirical Research ◽  
Accounting Information ◽  
Information Resources ◽  
The Other ◽  
Three Dimensions ◽  
Accounting System ◽  
External Threats ◽  
Study Results ◽  
Cyber Space ◽  
Business Entities

The presence of contemporary entities in the cyber-space shows that IT offers unlimited possibilities of running a business and developing an organisation. On the other hand, it involves a greater number of internal and external threats in the area of accounting information resources security. The objective of the paper is to diagnose the current level of accounting information resources security (AIRS) assurance in Polish business entities. The paper analyses two research hypotheses. In accordance with the first one, the AIRS assurance level in various entity groups may be different, even though all entities should have implemented the same requirements of the Accounting Act in the analyzed area. The identified differences may result from the effect of additional, industry-specific regulations. The other hypothesis claims that in the private business area, accounting and auditing companies adhere to AIRS regulations more strictly than other small and medium enterprises. The paper defines the fundamental factors affecting the functioning of corporate accounting systems in the three dimensions of the cyber-space. Subsequently, the author presents the results of empirical research on how corporate information security is ensured in the context of internal accounting control systems and the requirements of the Polish Accounting Act. The results of the empirical research show how the management of the analysed entities crafts the basic elements of their internal environment as well as internal communication and control processes connected with ensuring information resources security. The results also show the management’s approach to various aspects of risk management of accounting information resources security, as well as to adherence to organisational and administrative procedures, and to hardware and software safeguards in the IT environment of the accounting system. The issues analysed in the present paper open a scholarly discussion that should lead to the development of theoretical models, recommendation of efficient methods and tools, as well as indication of adequate legislative initiatives. Research methods used by the author include analysis of literature and legislation, analysis of survey results, deduction and inference.

scholarly journals Financial-credit sector in socioeconomic development strategy of the Republic of Azerbaijan

2019 ◽  
Vol 2 ◽  
pp. 65-70
Author(s):  
Leyla Mirgamishli ◽  
Keyword(s):  
Development Strategy ◽  
Financial Services ◽  
Socioeconomic Development ◽  
Information Support ◽  
Digital Information ◽  
Road Map ◽  
Financial Credit ◽  
The Republic ◽  
High Degree ◽  
Modern Technologies

Given the high degree of openness of the Azerbaijani economy and the sensitivity of national banks to global challenges, the Strategic Road Map on the development of financial services was developed and introduced in 2016 in the Republic. The project was created taking into account the principles of modern technologies: financial inclusion; digital information support; protection of the rights of consumers of banking services; etc. The project implementation led to the modernization of the financial and credit sector of the Republic of Azerbaijan, to the introduction of modern operating systems in various segments of financial institutions.

scholarly journals STARTUP AS A NEW CONTENT IN ENTREPRENEURSHIP

2020 ◽  
pp. 26-32
Author(s):  
I. Mazur
Keyword(s):  
Global Economy ◽  
New Product ◽  
Entrepreneurial Activity ◽  
Short Term ◽  
New Business ◽  
History Of ◽  
Characteristic Features ◽  
Business Entities ◽  
Theoretical Foundations ◽  
Modern Technologies

The article studies theoretical foundations for the essence of entrepreneurship and entrepreneur; specifics in defining the concept of “entrepreneur” by representatives of economic schools; four stages of formation of the theories of entrepreneurship, where the characteristic features of the entrepreneur that changed under the influence of socio-economic development (external environment) are analyzed. Based on the economic characteristics of changes in the development of macro and micro levels, the emergence of new types of entrepreneurial activity – startups – is justified; a startup is defined as a fast-growing entity of small innovative entrepreneurship with a short-term history of operations, which operates in conditions of uncertainty and aims to create a fundamentally new product to meet the specific needs of consumers. The logic of forming of the concept of entrepreneur-startupper in the structural scheme is substantiated; the characteristic of a startuper as a peculiar combination of transformed traits of an entrepreneur in accordance to the stages of development of the theory of entrepreneurship is given; the characteristic features of the startupper are revealed; the peculiarities of the functioning of startups in Ukraine are analyzed. The characteristic of the special features of the startup entrepreneur is offered; further study of theories of entrepreneurship in accordance to the trends of the global economy under uncertainty, as well as the study of the features of development and functioning of new business entities – startups as a solution for unmet consumer needs and how to use modern technologies to create a new product, are justified.

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