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2021 ◽  
Vol 2021 (12) ◽  
pp. 9-20
Author(s):  
Mykola BONDAR ◽  
◽  
Olena TSIATKOVSKA ◽  

Author(s):  
Karina Nazarova ◽  
Kostiantyn Bezverkhyi ◽  
Volodymyr Hordopolov ◽  
Tetiana Melnyk ◽  
Natalіia Poddubna

Purpose. The purpose of the article is to study the degree of disclosure of information about the risks of economic activity of enterprises in non-financial statements and to find ways to improve the organization and methods of analysis of such risks based on the financial statements of companies. Methodology / approach. The methodological basis of the study is a systematic approach, methods of generalization, comparison, abstraction, analysis, synthesis, induction and deduction, bibliometric analysis, cluster analysis, as well as methods of integrated economic analysis. The publications from the Scopus database, for 1988–01.04.2021, processed by VOSviewer software were the source of data for bibliographic and cluster analysis. The materials of the research on the state of disclosure of information about the risks of domestic enterprises of the food industry are based on their financial statements and management report. Results. The article analyzes the state and degree of disclosure of information about the risks of economic activity in non-financial reports of domestic food industry enterprises. It is established that the enterprises of the studied industry most often provide information about the following risks: economic, currency, financial, political, legal, judicial, interest, personnel, price, commercial, as well as liquidity risk and market risk. Originality / scientific novelty. Theoretical, methodological and organizational principles of risk analysis of companies based on non-financial and financial reports have been further developed. For the first time, we proposed our own approach to the methodology of analysis of such risks, based on financial reporting indicators. In particular, such analytical indicators include: financial risk – solvency, financial leverage; credit risk – investment coverage ratio, return on equity, return on assets; liquidity risk – coverage ratio, quick liquidity ratio, absolute liquidity ratio. Practical value / implications. The practical value of the research is that the results obtained by the authors will contribute to the disclosure of information about the risks of economic activity of enterprises in non-financial statements. Analysis of the status and level of disclosure of information about the risks of domestic food industry enterprises in non-financial reports showed that most companies provided information about the following risks: economic, currency, financial, political, legal, judicial, interest, personnel, price, commercial, and risk liquidity and the risk of changes in market conditions. As a result, the author's methodological approach to the analysis of internal risks of the studied industry (credit, financial risks, liquidity risk) is proposed. The proposed methodology is based on the indicators of financial reporting and is part of a comprehensive risk analysis of the enterprise for the purposes of the risk management system.


2021 ◽  
Vol 3 (6) ◽  
pp. 3755-3761
Author(s):  
Rafael Pauletti Gonçalves ◽  
Maria Carolina Diana Simões ◽  
Amine Barbella Saba ◽  
Gilberto Santos Novaes

Objectives: To verify the level of knowledge about rheumatoid arthritis (RA) and the patient’s preferences for disclosure of information by the physician in patients with RA, we compared with a control group of patients without RA. Methods: We evaluated 30 patients diagnosed with RA, according to the ACR criteria, and 30 patients with other diseases pared for age, gender, level of education, and disease duration followed in an Out-Patient Service. Clinical-demographic data as age, gender, level of education, and disease duration were obtained from both groups. We applied questionnaires to evaluate the level of knowledge about RA (10 questions) with answers yes or no, and the patient’s preference for disclosure of information by the physician (4 questions) in a Likert scale from a) strongly agree to e) strongly disagree to both groups. The questionnaires were validated for Portuguese by the method of translation and re-translation. The Ethical Committee at the Pontifical Catholic University approved the study, and we obtained informed consent from all patients. When appropriat-ed, statistical analysis of the data included the chi-square test and student’s t-test. The significance level was 0.05. Results: Over 30 patients with RA, 27 patients (90%) were women, the mean age was 50.8 years old, with a mean of 3.03 years on school, and mean disease duration of 10.6 years. The knowledge about RA as a mean reached 5.36 points in 10 as a correct answer in RA patients and 5.13 in controls. Concerning the patient’s preference for disclosure of information by the physician, the results varied between 23.3% and 90% in the answers strongly agree or agree in the group of RA patients and 6.6% to 90% in controls. In a specific question about "patients with RA should not play a role in managing their disease because the physician is the one in charge," 56.6% of RA patients agreed, and 46,6% of controls too. Only one question about patient’s preference for disclosure of information by the physician “When there is more than one way to treat a problem, I should be told about each one” there was a trend to differ between the controls and the RA patients (p=0.06). The analysis of the results showed no statistical difference in answers to the questionnaires between RA patients and controls. Conclusion: Our results showed that RA patients, compared to control patients with other non-rheumatic diseases, do not show differences to the level of knowledge about rheumatoid arthritis (RA) and the patient’s preferences for disclosure of information by the physician.  


2021 ◽  
pp. 111-130
Author(s):  
Neil Richards

Human beings have messy, complex, evolving, multiple identities, and privacy rules can nurture the social processes by which we figure out who we are and what we believe. These processes include both the intellectual freedom that intellectual privacy protects as well as the kinds of identity play that other privacy rules enable. Three additional examples illustrate the ways in which privacy promotes identity formation. Privacy protects us from identity “forcing”: when technologies force us into single identities, such as through Facebook’s oppressive “real name” policy. Privacy protects us from “filtering”: the use of human information to “personalize” our news feeds and media consumption in ways that screen out ideas and information that the algorithm predicts we won’t like or don’t need. And privacy protects us from “exposure”: the risk of disclosure of information about us that chills us into social, intellectual, and political conformity.


2021 ◽  
Vol 22 (11) ◽  
pp. 1208-1224
Author(s):  
Lidiya I. KULIKOVA

Subject. This article examines the current state of formation and disclosure of information on expenses of future periods in the accounting (financial) statements of top commercial organizations in Russia. Objectives. The article aims to study the current practice of forming information on expenses of future periods in the accounting and reporting of organizations engaged in various activities, identify the peculiarities of information presentation, and solve the identified problems. Methods. For the study, I used a comparative analysis, observation, comparison, generalization, and systematization. Results. Having considered the practices of presenting information on deferred expenses in the financial statements of the top Russian organizations for 2020, compiled in accordance with the Russian accounting rules, the article substantiates that the expenses of future periods (or deferred expenses) are a special object of accounting due to their uniqueness and information capability. Recognition of such expenses in accounting and reporting is possible if they lead to the receipt of income during several reporting periods. Conclusions. Currently, the presentation of information on deferred expenditures in the accounting (financial) statements causes many problems, for the structure and content of expenses of various organizations are heterogeneous, they depend on industry characteristics and professional accounting judgment of reporting accountants.


2021 ◽  
Author(s):  
◽  
Lydia O'Hagan

<p>This paper examines a practice underpinning the exercise of the peremptory right whereby lawyers use the internet to research prospective jurors with a view to challenge. Although it is unclear how common the practice is in New Zealand, the increasing availability of personal information online means that lawyers have a plethora of personal information about prospective jurors at their fingertips. Currently peremptory challenges are exercised in a discriminatory fashion on the basis of broad stereotypes. It is argued that pretrial research by lawyers on prospective jurors could secure a more impartial jury by providing a mechanism for uncovering attitudinal biases or predispositions of prospective jurors, meaning they will be exercised on the basis of stereotypes alone less often. Pretrial research by lawyers could also remedy the disparity of resources between prosecution and defence by providing an independent vehicle for obtaining information. This paper discusses the benefits of pretrial research of prospective jurors and argues that any drawbacks are limited. Potential guidelines for lawyers conducting pretrial research around the collection, use, retention and disclosure of information are proposed before concluding. This paper concludes that pretrial research of prospective jurors serves to protect, rather than undermine, the fundamental right of all parties to a fair trial.</p>


2021 ◽  
Author(s):  
◽  
Lydia O'Hagan

<p>This paper examines a practice underpinning the exercise of the peremptory right whereby lawyers use the internet to research prospective jurors with a view to challenge. Although it is unclear how common the practice is in New Zealand, the increasing availability of personal information online means that lawyers have a plethora of personal information about prospective jurors at their fingertips. Currently peremptory challenges are exercised in a discriminatory fashion on the basis of broad stereotypes. It is argued that pretrial research by lawyers on prospective jurors could secure a more impartial jury by providing a mechanism for uncovering attitudinal biases or predispositions of prospective jurors, meaning they will be exercised on the basis of stereotypes alone less often. Pretrial research by lawyers could also remedy the disparity of resources between prosecution and defence by providing an independent vehicle for obtaining information. This paper discusses the benefits of pretrial research of prospective jurors and argues that any drawbacks are limited. Potential guidelines for lawyers conducting pretrial research around the collection, use, retention and disclosure of information are proposed before concluding. This paper concludes that pretrial research of prospective jurors serves to protect, rather than undermine, the fundamental right of all parties to a fair trial.</p>


2021 ◽  
Author(s):  
◽  
Ha Phuong Mai

<p>Preventive detention has been adopted as a measure of counter-terrorism law in many jurisdictions. It has been authorised under the Security Certificate regime in Canada and the Control Order regime in United Kingdoms. Since their adoption, the two regimes have become objects of much debate. The reason is that they both legalised the use of secret evidence and secret hearings in their prosecution. The issue arose whether the non-disclosure of such information in a judicial review to decide the reasonableness of a control order/a security certificate deprives terrorist suspects from a fair hearing. This paper explores that question by analysing two landmark cases in the United Kingdom and Canada: AF (No 3) and Charkaoui I. The paper’s thesis is that the findings of the courts in these two cases are reasonable. However, the alternative to full disclosure as adopted by both the United Kingdom and Canada – the Special Advocate model – is currently too limited. This paper subsequently offers solution for this: the judges should have a more active role in investigating the relevant facts of the cases.</p>


2021 ◽  
Author(s):  
◽  
Ha Phuong Mai

<p>Preventive detention has been adopted as a measure of counter-terrorism law in many jurisdictions. It has been authorised under the Security Certificate regime in Canada and the Control Order regime in United Kingdoms. Since their adoption, the two regimes have become objects of much debate. The reason is that they both legalised the use of secret evidence and secret hearings in their prosecution. The issue arose whether the non-disclosure of such information in a judicial review to decide the reasonableness of a control order/a security certificate deprives terrorist suspects from a fair hearing. This paper explores that question by analysing two landmark cases in the United Kingdom and Canada: AF (No 3) and Charkaoui I. The paper’s thesis is that the findings of the courts in these two cases are reasonable. However, the alternative to full disclosure as adopted by both the United Kingdom and Canada – the Special Advocate model – is currently too limited. This paper subsequently offers solution for this: the judges should have a more active role in investigating the relevant facts of the cases.</p>


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