scholarly journals Methodological Aspects Concerning Evaluation of the Financial Stability of Companies in the Crisis Economy Conditions

Author(s):  
Elena V Levkina ◽  
Zhanna I Lyalina ◽  
Ekaterina A Kurasova

The financial stability of a company is one of the most important criteria for assessing the situation of enterprises both for the current period and for subsequent periods of functioning. Of course, every enterprise wants to have business liquidity, otherwise the basis of entrepreneurship collapses; however, the purpose of doing business is to make a profit. An enterprise can make good profits, but at the same time have large liabilities, that is, debts. In this case, it is difficult to call the company financially stable. The onset of the economic crisis in the Russian Federation only prompts the conduct of such studies. Firstly, because it is necessary to understand how the situation in the country's economy as a whole affects a single enterprise, and secondly, what the prerequisites for this influence can be noticed in advance and how to try to prevent them. The relevance of this study lies in the fact that today in Russia there are a number of difficulties with assessing the status of organizations and their adequate comparison with reality. There are many different methods for assessing the financial condition and, in particular, the financial stability of a company. However, when choosing one of them, it is necessary to consider them in order to identify the shortcomings of their application to certain market conditions. Identification of these disadvantages of different theories will allow us to competently and reliably analyse the financial condition of various companies. It is also worth noting that this topic is relevant not only for the companies themselves. The presence of positive dynamics of financial stability indicators as an integral part of the financial condition of the enterprise is one of the most important bases of investment attractiveness. Therefore, not only a company itself is interested in such studies in the inside, but also other market entities from the outside.

2020 ◽  
Vol 10 (6) ◽  
pp. 972-984
Author(s):  
V.V. Ananishnev ◽  

The restrictions imposed by the governments of different countries for almost all business entities have become new conditions for their functioning for a period of one quarter or more, and led to the emergence of new economic relations and a corresponding recession up to an economic crisis in some industries. To avoid the economic crisis and to pay compensation, to allocate subsidies and other support measures, the governments of different countries used various methods of saving public resources, which further exacerbated the situation for citizens and enterprises, forcing them to seek and use new ways of doing business, which was the beginning of the “COVID economy”. State support measures in the Russian Federation were not applied to all sectors, but only to some types of activities (according to OKVED). Therefore, some enterprises had the only way to postpone the fulfillment of their obligations under the contract - to issue a certificate of evidence of force majeure circumstances according to the RF CCI. Because of the large number of contracts, the process of obtaining the certificates was lengthened; in addition, in some cases, such certificates were to be paid for. Most experts assess government support measures for the “COVID economy” in the Russian Federation as useful, but not effective enough. According to the operator of online cash registers “Evotor”, 19% of the enterprises in the Russian Federation did not continue the work after July 1, 2020. As of July 30, 2020, the second wave of the pandemic is expected in the world; and regardless of its arrival, a recession passing into the economic crisis will continue with possible intensification.


2020 ◽  
Vol 208 ◽  
pp. 01020
Author(s):  
N.V. Bushueva ◽  
T.S. Sobol ◽  
N.V. Sergeeva ◽  
M.S. Fedorova

The research involves analysis of the macroeconomic indicators of the activities of regional solid municipal waste operator in the Lipetsk region, identifying the most attractive areas for operating as a regional solid municipal waste operator developing proposals to improve the financial condition of one of the regional operators on the example of LLC RMK. The authors compare and analyze the economic parameters of the activities of regional solid municipal waste operators in the Lipetsk region. The main reasons for the decrease in the profitability of regional solid municipal waste operators are identified, the main tasks of reforming the waste management sector in the Russian Federation are formulated, measures are proposed to increase the financial stability and economic attractiveness of the regional operator.


2007 ◽  
pp. 63-75 ◽  
Author(s):  
A. Navoi

The article analyzes the situation with attraction of foreign direct investments (FDI) into the Russian Federation. Sharply increased inflow of international financial resources into national economy has highlighted the problem of definitions, the reasons of this phenomenon and its economic contents. The article considers methodological aspects and economic essence of modern FDI. Special accent is made on the estimation of the situation with their attraction into Russia, FDI structure and effectiveness. The conclusions about basic directions of the increase of their effectiveness in the Russian economy are formulated.


2020 ◽  
Vol 6 ◽  
pp. 26-34
Author(s):  
E. V. Gerasenko ◽  

Employees of the federal courts' apparatus, in accordance with the current regulations, are public civil servants. In practice and in existing scientific research there is an approach to determining the legal status of this category of public servants through their duties, without specifying the specific requirements for candidates for the position to be filled. The purpose of this study is to define additional qualification requirements to be imposed on the applicant for the position of State Civil Service «Court Secretary» in court, in addition to those contained in the Federal Law «On State Civil Service of the Russian Federation» and orders of the Judicial Department of the Supreme Court of the Russian Federation. The tasks of this work are to study the theoretical foundations of the concept of «status of a State civil servant », to compare federal legislation, decrees of the President of the Russian Federation, decisions and other acts of ministries and departments in the field of the State civil service in the apparatus of federal courts; Justification for the need to include in the status of a public servant serving in the court apparatus additional requirements for the level of education. The methodological basis of the present study was the general scientific methods such as analogy, derivation, system analysis, as well as the private scientific methods: formal-logical, technical-legal and comparativelegal in their various combinations. The study concluded that it was necessary to distinguish the status of federal court staff according to the level of education required to replace a public civil service post, in particular the «Registrar of the Court».


Author(s):  
L.V. Sotnikova

A single limit on the value of fixed assets for all commercial organizations, equal to forty thousand rubles and existed in accordance with the Order of the Ministry of Finance of the Russian Federation of December 24, 2010 № 186n in PBU 6/01 “Accounting for fixed assets” from January 1, 2011 in the new standard — FSBU 6/2020 “Property, plant and equipment” does not apply. Organizations themselves can determine such limits for their organizations, above which they will consider objects as fixed assets, and below which they will write off to expenses of the current period. The regulator also granted the reporting entities the right to switch to the new accounting procedure voluntarily from January 1, 2021, or, already on a mandatory basis, from January 1, 2022. The article examines, using an example, a retrospective and prospective transition to new individual limits for fixed assets from January 1, 2021.


Author(s):  
E.V. Bolshakov ◽  
◽  
I.D. Nazarov ◽  

The subject of the research within the framework of the article is the criminal procedure institute for the detention of a person on suspicion of committing a crime. The legal nature of this institution is analyzed, and comments are given on the normative legal acts and judicial practice regulating the issues of detention. The theoretical basis of the research is based on the publications of the last two decades on this problem, in particular, reflecting the discussion of the process scientists S. A. Shafer, S. B. Rossinsky and A. A. Tarasov, the subject of which was the issue of the legal nature of a suspect detention in a criminal case. In the paper, the authors ask the following questions: What is the detention of a person on suspicion of committing a crime in accordance with the legislation of the Russian Federation? From what moment does the detained person acquire the status of a suspect? Is it possible to detain a person before initiating a criminal case? The study concludes that a person acquires the actual status of a suspect from the moment of direct detention, that is, before documenting this status and, as a result, before initiating a criminal case. Amendments to the articles of the Criminal Procedure Code of the Russian Federation are proposed, and the authors` versions of the definitions of the concepts «detention of a suspect», «the moment of actual detention» and «pre-trial proceedings» are given.


2018 ◽  
Vol 50 ◽  
pp. 01159
Author(s):  
Anton Shamne

The article compares the Criminal Procedural Codes provisions of the Russian Federation and the Federal Republic of Germany that regulate conducting a search as an investigative act. It also provides and compares the definitions of the concept “search” and “dwelling” given in Russian and German criminal procedural legislation. The reasons for conducting the search in general and the search of dwelling are considered, similarities and differences are revealed in relation to the status of the subject who is under the search. The author characterizes the search of dwelling and gives a comparative analysis of this investigative action as well as the notion of “urgent cases” in both countries. The authors also proposed some brief recommendations for improving the norms of the Russian Federation Criminal Procedure Code.


2020 ◽  
Vol 6 (2) ◽  
pp. 263-267
Author(s):  
S. Popova ◽  
Yu. Chernov

The study of the constitutional and legal basis of the status of migrants will allow to determine and summarize the rights and obligations of these persons, which significantly affect the formation of legal social order. This article discusses the constitutional, legal and administrative basis of the status of migrants, regulated by the legislation of the Russian Federation. Considering the issue of the current state of the migration legislation of the Russian Federation, the theoretical aspect of migration as the mobilization of people to change their permanent residence is highlighted. The causes of this phenomenon and the classification of categories of migrants are determined. The definitions of external and internal migrants are differentiated, on the basis of which the constitutional norms of foreign persons who entered the territory of the Russian Federation are further studied. According to Federal laws, the basic rights and obligations of immigrants who entered the Russian Federation for different definitions of reasons and circumstances are distinguished. The article considers the administrative and legal basis of the status of migrants in the context of violation of the rule of law according to the norms of the Code of administrative violations. The Institute of citizenship is singled out as a status that directly affects the scope of individual rights and freedoms, which allows it to be singled out as a special status of a migrant. In conclusion, the above topic is summarized.


2018 ◽  
Vol 9 (4) ◽  
pp. 677-694
Author(s):  
Agnieszka Piekutowska ◽  
Monika Fiedorczuk

Research background: A series of changes towards the greater openness to the influx of foreign labour force made in recent years in the Russian Federation prompts for analysis of immigration to this country as adopted solutions in the field of the migration policy affect other regions of destination (e.g. EU). Liberalisation of access of migrants to the Russian labour market is a part of a wider problem: competition (on an international scale) for an influx of foreign labour force. In this context, it is worth examining how the crisis which affected the Russian economy influenced the scale of immigration to Russia from the main sending countries, i.e. the countries of the Commonwealth of Independent States (CIS). Purpose of the article: The aim of the article is to show the impact of the crisis which affected the Russian economy in recent years on the scale of immigration from the CIS countries to Russia. The main hypothesis is as follows: the factor explaining immigration from the CIS countries to Russia is the difference in the level of income measured by GDP per capita (PPP) between the sending state and the country of destination. Such studies have not been undertaken so far and, due to the role of factors inherent in the concept of post-imperial migration, it becomes relevant to examine whether the factors shaping migration (including the differences in the level of income) recognised in the neoclassical theory of migration are important in explaining the flows in this area. Methods: In order to check the relationship between immigration and the economic crisis in Russia, the analysis of correlation and regression was used. Findings & Value added: It has been shown that despite the decline in GDP in Russia, immigration from the CIS countries to Russia is not decreasing. Therefore, it is a dependence different from the assumptions of the neoclassical economy according to which the reduction of differences in the level of income between the sending state and the country of destination reduces the scale of international migrations. As it has been shown, the scale of migration to Russia may not be explained by the difference in the level of GDP per capita in all CIS countries and, inter alia, political factors, conflicts or naturalisation processes become more important in shaping the scale of migration to Russia.


2021 ◽  
Vol 6 (2(52)) ◽  
pp. 113-116
Author(s):  
Natalia Evgenievna Kuznetsova

The purpose of the study is devoted to the actual problems of the status of employees of the penal system. The paper identifies the problems of determining the status of employees of the penal system, and also suggests some methods and mechanisms for solving these problems.


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