Complicated, diverse, multidirectional institutional processes, taking place around the world, have led to the fact, that in modern conditions the priority direction for disclosing of information about the reporting entity activities to its stakeholders is corporate integrated reporting. It is increasingly acting as a new effective management tool that provides the necessary information connectivity and completeness of disclosure of information on sustainable business development. The article is devoted to one of the effective methods used in the preparation of integrated corporate reporting: internal self-assessment of the organization. The authors substantiate the need for internal self-assessment in order to prepare integrated corporate reporting; made proposals for the development of methods of the organization self-assessment; formed several proposals to improve the organizational and methodological support of the procedure of its implementation; disclosed the main content of the stages of internal self-assessment of the organization. The peculiarity of the proposed methodological solution is the focus on in-depth analysis of the existing business model, the assessment of the contribution of all types of capitals to the result of the organization, taking into account the features of the internal and external environment and industry specifics. The practical application of the proposed methodology as one of the tools of corporate governance allows to increase the level of standardization of integrated reporting and to ensure optimal management of financial and non-financial information flows.
Complex, diverse, multidirectional institutional processes taking place around the world have led to the fact that in modern conditions, priority direction of disclosure of information about the activities of the reporting entity to its stakeholders is integrated corporate reporting, which increasingly acts as a new effective management tool of the organization, providing the necessary information coherence and completeness of disclosure of information about sustainable business development. The authors analyzed three main types of elements combination providing different connectivity of the final report: centered, distributed and mixed, and determined approaches to the integration of information taking into account the interests of interested reporting users. Recommendations on methodological support for the preparation of integrated corporate reporting allow us to introduce an innovative approach to formalization of reports, and to ensure comparability and consistency of the presentation of accounting data at the strategic level.
The article examines the latest changes in RSA 18/02 "Accounting for corporate income tax payments", adopted by order of the Ministry of Finance of the Russian Federation. The new version of the Regulation comes into effect since January 01, 2020. As a result of the study, the authors revealed a convergence of Russian standards for determining temporary differences and deferred taxes, and at the same time indicated differences that still remained, and also assessed the existing differences. The authors considered it appropriate to systematize new principles for calculating deferred income taxes. For clarity, the definitions of current tax, net profit and other concepts, calculations of current tax and income tax expenses are presented in the form of formulas that can be easily compared with a previously existing methodology.
The results of the study can be used when transforming financial statements, as well as in the construction of the consolidated financial statements generated in Russia in accordance with the requirements of IFRS, since the latest amendments in RSA 18/02 include the calculation of income tax for members of a consolidated group of taxpayers.
Currently, there is an increase in power flows along power lines. An important task for the development of the power grid complex is to increase the current-carrying capacity of existing power lines. The use of advanced conductors has become a successful technical solution for this purpose. "New generation conductors" are modern conductors that have advanced mechanical and electrical properties and characteristics. Thus, it has become important to have information about the maximum operation temperature and current limits of the overhead line with new conductors. The approximate current-carrying capacity in Amperes is the value of current at which the conductor temperature reaches its maximum permissible value. It determines the maximum current load of overhead power lines. For traditional steelaluminum conductors, there are several methodological approaches to determining the maximum current load. This fact complicates the definition of an approach to calculating the current carrying capacity for advanced conductors. Nevertheless, the general basis of all methodological approaches is the thermal balance of the conductor. The purpose of this article is to assess the possibility of adapting the method of calculating the approximate currentcarrying capacity of traditional conductors to the calculation of advanced conductors. The article deals with advanced conductors of various brands of comparable cross-section with the classic ACSR 240/39. This work provides information about the selected conductors, their characteristics and design features. The paper shows a mathematical model for calculating the approximate current-carrying capacity of a conductor and shows calculating results for selected conductors. According to the results of analysis and calculations, the adaptation of the presented mathematical model is possible if we refine its parameters and coefficients.
One of the main operation modes that characterizes power quality in distribution networks is asymmetry of three-phase voltage system. Operation of an induction motor (IM) with disturbed voltage symmetry in the supply network can not be considered as a rated one. The system of voltages applied to the stator winding of IM under these conditions contains positive- and negative-sequence components. This worsens the performance characteristics of IM essentially. In order to balance the 0.38 kV network operation and enhance the efficiency of the three-phase electric motor operation it is suggested to use a special balancing unit (BU) that minimizes the negative-sequence components of current and voltage. The operation modes of the obtained system “supply source – induction motor – balancing unit” are simulated within the MATLAB software package of applied programs, which allows one to assess the impact of low quality of power on the operating characteristics of the electric motor and the efficiency of the balancing unit to increase the “durability” of the motor under the asymmetrical power consumption.
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