The rapid development of the process of informatization of modern society has necessitated cybersecurity in all spheres of human activity, as the implementation of deliberate or unintentional influences on the information sphere by both external and internal sources can damage security and lead to moral, material, financial, reputational and other forms of damage. The purpose of the paper is to create functional cognitive models to assess the level of their protection. The method of building a fuzzy cognitive map of the state of cybersecurity of banks is used. There have been developed cognitive models to determine the level of protection of the computer network, information security system and critical infrastructure (banks). Scenarios have been developed that reflect the response of the system at the complex maximum attenuation of the impact of the most important cyber threats. In conclusion, the practical implementation of the method provides an opportunity to predict the state of cybersecurity of banks, and contributes to the implementation of the necessary mechanisms to prevent, protect and control access at the appropriate levels of network infrastructure.
Purpose. The purpose of the study – to explain the features of disclosure of transaction costs in the accounting of agricultural enterprises, taking into account the peculiarities of the shadow economy; to identify the main factors that lead to transaction costs and make suggestions for improving their accounting. Methodology / approach. The main methods used in this study are: statistical analysis to assess the dynamics and cost structure of agricultural enterprises; graphical and analytical methods used to determine the level of the shadow economy; theoretical generalization and comparison, induction and deduction are used to reveal the content of transaction costs and their values for agricultural producers; the current state and trends of the shadow economy in Ukraine in general and in the agricultural sector in particular are assessed through synthesis and economic analysis. Results. The role of transaction costs as an institutional economic category in the activities of agricultural producers and their impact on the growth of shadow economic processes in agribusiness is studied. The article shows that the share of transaction costs of agricultural enterprises is significant, and this reduces the efficiency of these enterprises. About 8 mln ha of agricultural land are used unofficially, which is about 25 % of all cultivated agricultural land in Ukraine. The classification of factors that contribute to the development of the shadow economy in Ukraine, in particular, the shadow agricultural market, and increase the transaction costs of agricultural producers has been improved. The factors of occurrence of transaction costs and flaws of their coverage by the accounting are investigated, recommendations on their reflection in the accounting are given. The possibilities of reducing the level of transaction costs are substantiated, in particular, due to their more correct accounting, the implementation of information systems and the formation of marketing service cooperatives. Originality / scientific novelty. The transaction costs of agricultural enterprises were further studied. For the first time, the relationship between the main problems of agricultural producers, transaction costs that arise and accounting sub-accounts, which will allow more accurate accounting of these costs, is schematically presented. Our own vision is proposed to identify the transaction costs of agricultural producers under the influence of non-institutional economic theory, their reflection in the methodology of accounting and their minimization through actions of formal and informal accounting institutions. Practical value / implications. The results of the study can be used in business operations of agricultural producers, in particular, the peculiarities of accounting for transaction costs are recommended to be taken into consideration when forming the accounting policy of the entity and also judgment of a professional accountant to be considered. It is also recommended to introduce accounting engineering, ie the format of joint management actions.
The relevance of the study is substantiated by the need to study the peculiarities of the implementation of accounting standards in Ukraine. This research is focused on the comparison of Ukrainian, American and European accounting standards in a number of key elements. The research aims to study problems, perspectives and factors that influence the implementation of international financial accounting standards, conduct analysis and make recommendations. The comparison method is the main method for investigating this problem, which allowed comparing National Accounting Standards, International Accounting Standards and the American system of accounting United States Generally Accepted Accounting Principles. The design of this research is observational and theoretical in structure, which is a prerequisite for detailed study of the theoretical grounds of international and Ukrainian accounting standards, their analysis and comparison. For the processing of information obtained through the method of comparison, the following methods of scientific knowledge were used: the method of analysis, method of synthesis, deduction and induction, the method of classification, as well as the method of analysis of scientific sources, studies, regulations and laws. The article presents the results of comparative analysis of Ukrainian, American and European accounting standards in a number of key elements with the aim of studying the problems, perspectives and factors that influence the implementation of International Financial Reporting Standards. The study includes recommendations for the direction of development and expansion of the National Accounting Standards. Materials of the article are of practical value for accountants, lecturers and students of the specialty “Accounting and Audit”, public servants Keywords: stocks evaluation, regulation of agricultural business transformation accounting, regulations, international accounting standards, accounting standards comparison
Purpose. The purpose of the study – to explain the features of disclosure of transaction costs in the accounting of agricultural enterprises, taking into account the peculiarities of the shadow economy; to identify the main factors that lead to transaction costs and make suggestions for improving their accounting. Methodology / approach. The main methods used in this study are: statistical analysis to assess the dynamics and cost structure of agricultural enterprises; graphical and analytical methods used to determine the level of the shadow economy; theoretical generalization and comparison, induction and deduction are used to reveal the content of transaction costs and their values for agricultural producers; the current state and trends of the shadow economy in Ukraine in general and in the agricultural sector in particular are assessed through synthesis and economic analysis. Results. The role of transaction costs as an institutional economic category in the activities of agricultural producers and their impact on the growth of shadow economic processes in agribusiness is studied. The article shows that the share of transaction costs of agricultural enterprises is significant, and this reduces the efficiency of these enterprises. About 8 mln ha of agricultural land are used unofficially, which is about 25 % of all cultivated agricultural land in Ukraine. The classification of factors that contribute to the development of the shadow economy in Ukraine, in particular, the shadow agricultural market, and increase the transaction costs of agricultural producers has been improved. The factors of occurrence of transaction costs and flaws of their coverage by the accounting are investigated, recommendations on their reflection in the accounting are given. The possibilities of reducing the level of transaction costs are substantiated, in particular, due to their more correct accounting, the implementation of information systems and the formation of marketing service cooperatives. Originality / scientific novelty. The transaction costs of agricultural enterprises were further studied. For the first time, the relationship between the main problems of agricultural producers, transaction costs that arise and accounting sub-accounts, which will allow more accurate accounting of these costs, is schematically presented. Our own vision is proposed to identify the transaction costs of agricultural producers under the influence of non-institutional economic theory, their reflection in the methodology of accounting and their minimization through actions of formal and informal accounting institutions. Practical value / implications. The results of the study can be used in business operations of agricultural producers, in particular, the peculiarities of accounting for transaction costs are recommended to be taken into consideration when forming the accounting policy of the entity and also judgment of a professional accountant to be considered. It is also recommended to introduce accounting engineering, ie the format of joint management actions.
Вступ. Аграрні перетворення супроводжуються формуванням нових економічних відносин, створенням нових організаційно-правових структур, діяльність яких базується на оренді майна та землі. Подальший розвиток оренди потребує поглиблених досліджень для вдосконалення організації обліку орендних операцій, що є особливо актуальним в умовах воєнного стану. Проблема. Дані бухгалтерського обліку є інформаційною базою для внутрішніх і зовнішніх користувачів, які мають відображати організаційні, економічні та правові аспекти оренди та враховувати інтереси їх суб’єктів. Метою статті є дослідження теоретичних і практичних аспектів обліку оренди землі в сільськогосподарських підприємствах. Методи. Застосовано методи порівняння, синтезу, аналізу нормативних документів, наукових досліджень. Результати дослідження. Зі збільшенням площі купівлі-продажу землі постає питання оцінки землі та її відображення в реєстрах аналітичного обліку. Дані економічної оцінки земель є основою для проведення нормативної грошової оцінки земельних ділянок, аналізу ефективності використання земель у порівнянні з іншими природними ресурсами та визначення економічної придатності сільськогосподарських угідь для вирощування сільськогосподарських культур. Висновки. Бухгалтерський облік як інформаційна система має здатність зміцнити ефективну основу землеустрою як на державному рівні, так і на рівні окремого суб’єкта господарювання. Для забезпечення розв’язання цих проблем реалізація законодавства можлива лише за умови визнання землі активом та об’єктом обліку, розробки та здійснення обліково-інформаційного забезпечення земельних відносин. Крім того, необхідно звернути увагу на державне регулювання укладення договорів оренди земель сільськогосподарського призначення та дотримання законодавства про орендні відносини, запровадження єдиних методичних засад аналітичного обліку земель. В умовах воєнного стану договори оренди земельних ділянок та паївукладатимуться лише в електронній формі, а передача земельних ділянок в оренду відбуватиметься без проведення земельних торгів.
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