Trend Analysis of Sulphur Dioxide in Bangalore & Effectiveness of Control Measures

Bangalore is a city in the Indian state of Karnataka. Many public sector businesses and R&D organisations, such as Hindustan Aeronautics Limited, Indian Space Research Organisation, Airbus, Boeing, General Electric (GE), Nokia, Toyota, and others, are housed here. Bangalore is known as India’s ‘Silicon Valley’, as it is home to many information technology (IT) enterprises. It is classified as a ‘non-attainment city’, meaning that pollution levels do not match the Central Pollution Control Board’s (CPCB) criteria. A high-level computer language called PYTHON was used to draw the trends of the air quality data collected over a 15-year period (2004-2019). PYTHON was used to clean, group, sort and aggregate the collected data to obtain the exceedance factor and draw the trend graphs. The policies of the Central Pollution Control Board (CPCB) and the Karnataka State Pollution Control Board (KSPCB) were examined to better understand the pattern. Over the years, the CPCB and the KSPCB have established a number of policies and guidelines, and the success or failure of these policies was examined in order to gain a better knowledge of the control measures. This report lays the groundwork for future policy implementation in other cities.

FEATURES OF CORPORATE CULTURE AT IT ENTERPRISES IN MODERN CONDITIONS OF DOING BUSINESS

Modern business conditions contribute to the consideration of the concept of "corporate culture" as one of the main elements of the personnel management system. Today, corporate culture is of great importance as a set of features that determine the individuality of each enterprise. The culture of the enterprise is a system of values, a philosophy shared by all employees of the enterprise. The philosophy of the enterprise is formed by traditions, symbols, rituals, legends clear to all employees by which they are guided in daily activity owing to the internal conviction. At the same time, the problem of the influence of international and do-mestic experience on the formation of corporate culture of domestic enterprises requires more detailed study, which determines the relevance of further research. The article examines the world and domestic experience in the formation of corporate culture, analyzes the essence of the concept of corporate culture. The classification of types of corporate culture by the degree of mutual adequacy, by the degree of conformity of the hierarchy, by the content of the dominant values in the organization and depending on the nature of influence is given. The reasons for the unsatisfactory state of implementation of the national corporate culture are clarified. Basic levels and elements of corporate culture are determined. The functions of corporate culture in modern conditions are substantiated. New types of corporate cultures in modern business have been formed. The best examples of components of corporate culture of domestic IT-enterprises are given. It is determined that the key factors that are taken into account in the formation of corporate culture should be: national characteristics, with their negative and positive characteristics, the need to up-date senior management by creating motivational systems and conditions for career growth of young qualified professionals, the need to improve economic methods management. The results of the study can be applied in the process of forming the corporate culture of a modern enterprise.Keywords: corporate culture, management system, labor resources, IT-enterprises, values. У даній оглядовій статті проведено дослідження світового та вітчизняного досвіду формування корпоративної культури, проаналізовано сутність поняття корпоративна культура. Дана класифікація видів корпоративної культури за ступенем взаємоадекватності, за ступенем відповідності ієрархії, за змістом домінуючих в організації цінностей та в залежності від характеру впливу. З'ясовано причини незадовільного стану впровадження національної корпоративної культури. Визначено базові рівні та елементи корпоративної культури. Обґрунтовано функції корпоративної культури в сучасних умовах. Сформовано нові типи корпоративних культур в сучасному бізнесі. Наведено кращі приклади складових корпоративної культури вітчизняних IT-підприємств. Визначено, що ключовими факторами, які враховуються при формуванні корпоративної культури повинні бути: національні особливості, з їх негативними і позитивними характеристиками, необхідність оновлення вищої ланки управління за рахунок створення мотиваційних систем та умов для кар'єрного зростання молодих кваліфікованих фахівців, необхідність вдосконалення економічних методів управління.Ключові слова: корпоративна культура, система управління, трудові ресурси, IT-підприємства, цінності.

Peculiarities of the organization of management accounting in IT enterprises

The relevance of the study lies in the need to determine the specific characteristics of the activities of IT enterprises that determine the features of the organization of management accounting. If it is properly organized, it is possible to achieve an increase in financial results indicators. General scientific methods of cognition, the method of data grouping, and a systematic approach were used to conduct the study. The article substantiates cases in which there is a need to implement a management accounting system in an IT enterprise. The main features of the activity of enterprises in this field are determined (a small share of material costs in the structure of the cost of services in the field of IT; the need for a high-tech base, timely updating of technical maintenance and software in accordance with the growth rate of IT; high-risk activities; the possibility of remote work of employees without loss of labor productivity) and their impact on the organization of management accounting is reflected. Considerable attention is paid to the organization of cost accounting depending on the business organization models of an IT enterprise, in particular, it is recommended to reflect them based on the individual participation of each specialist in a particular IT project. Based on a comparison of fixed Price and Time&Materials pricing models (based on such characteristics as the essence, budget definition, timing of IT project development, advantages and disadvantages), management reporting requirements are reflected. Recommendations for choosing a software product for management accounting in an IT enterprise are given. The organization of management accounting in accordance with certain features will contribute to the prompt receipt of information necessary in the process of making managerial decisions.

Risk classification of IT enterprises: accounting aspect

The presence of significant risks is one of the features of an IT enterprise. This necessitates a thorough study and justification of the types of risks that affect it. The purpose of the article is to determine the classification signs of risks of IT enterprises that determine the choice of accounting and analytical technologies for their management. To achieve this goal, a critical assessment of scientists' approaches to risk sharing was carried out. It has been established that the overwhelming majority of scientists, when constructing a risk classification in the IT sector, characterizes directly the work on IT products, projects, but does not take into account the organizational factors of the IT enterprise.It has been proven that the activities of an IT enterprise are influenced by both general (inherent in all business entities, regardless of the field of activity) and specific risks. When building a risk classification for IT companies, one should take into account such characteristics as the scope and consequences of the risk. The expediency of dividing risks according to the last criterion into admissible, critical, catastrophic is indicated. Specific risks are characterized by their factors, which made it possible to identify the risks of an IT project (associated with execution time, costs and quality) and risks of organizing and carrying out activities (technological, personnel, market and legal). The article provides a characteristic for each type of risk and discloses their significance for accounting and analysis. The proposed classification of risks of an IT enterprise creates a theoretical basis for their effective management. Further details of risks are carried out for each IT enterprise.

CLASSIFICATION OF IT ENTERPRISES: ACCOUNTING ASPECT

The relevance of the article is justified by the growing indicators of the IT sector. Despite the quarantine restrictions, most IT companies are more profitable. However, the growth rate is lower than before quarantine. This requires special attention to the organization of information support of the management process, which would take into account the specific features of IT enterprises. The main purpose of the article is to determine the characteristics of IT companies that have a decisive influence on the organization of accounting in these companies. This goal is realized on the basis of the application of methods of observation, comparison, analysis, synthesis, generalization. To harmonize the categorical apparatus, the essence of the concepts that are the result of the activities of the IT enterprise – IT service, IT product and IT product, from the standpoint of their reflection in the account. The impossibility of their identification is confirmed. They have different accounting implications for both the IT company and the customer depending on the terms of the contract and the purposes of further use. The specific properties of IT services are characterized, which include: the complexity of the IT service; low level of consumer involvement in the process; remote interaction between manufacturer and user. The influence of these features on the organization of accounting is described, in particular, the organization of analytical accounting and the development of management reporting. The need for deep knowledge of an accountant working in the IT field is substantiated. The mistakes made by accountants if their training in this area is carried out at an inadequate level are summarized. The main errors are incorrect classification of transactions, the presence of inaccuracies in accounting, overstatement of the tax base. Identified characteristics of IT enterprises (scalability, significant risks, high staff turnover) make additional demands on the organization of accounting. The areas that need the most attention to create the appropriate information support for the management of the IT enterprise are reflected. Prospects for further research are to reveal the impact of these features on the organization and methods of accounting in these enterprises.

DISTRIBUTION ACTIVITIES OF A TRADE ORGANIZATION AND ITS IMPACT ON THE FINAL FINANCIAL RESULTS

At present, in the context of the spread of the pandemic and the negative processes associated with it, enterprises and organizations in the trade sector need a qualitatively different approach to the organization and implementation of their activities. In this regard, a special place in the current conditions is given to the distribution activities of a trade organization, whose main tasks include the purchase, sale of goods, attracting customers, etc. These issues are considered in this article.

ACCOUNTING FOR RISK REDUCTION OF IT ENTERPRISES

The activities of IT companies are inherently quite risky, which requires thorough research. The purpose of the study is to reveal the features of accounting methods to reduce the risk of IT companies. To achieve this goal, the following methods were used: analysis and synthesis, logical generalization, comparative comparison, graphical method. The need to form for IT companies not only required reserves, but also others, determined based on the specifics of their activities. The article considers ways to manage the risks of IT companies (diversification; reservation; limitation; insurance and self-insurance; hedging; planning and forecasting) in terms of their two groups: 1) the risks of the IT project; 2) risks of organization and implementation of activities. The risks faced by IT companies in the course of their activities are divided into: those that can be eliminated and taken into account in accounting; those that are not taken into account in accounting. Particular attention is paid to reservation as an accounting method of reducing the degree of risk. Problems of theoretical and practical nature of its use are systematized. The downside of using reservation as an accounting way to reduce the risks of IT companies is the additional burden on the accountant. Subject to the development of appropriate methodological support and in terms of information and computer technology, these points are leveled. There are proposals for the types of reserves for future expenses for IT companies, which became the basis for the organization of their analytical accounting to account 47 “Provision for future expenses and payments”. It is proposed to open sub-account 479 “Reserves for future expenses related to the implementation of the IT project” and analytical accounts to it: 479.1 “Reserves for fines”; 479.2 “Reserves from lawsuits”. The elements of accounting policy in terms of reserves to ensure risk management of IT enterprises have been determined (methods and frequency of provisions, the maximum amount of allocations to reserves, methods of accounting for reserves, indicators of the need to create reserves).