Purpose: The development of methodological support for assessing the investment attractiveness of a commercial organization, considering modern information requests of stakeholders. Design/Methodology/Approach: As part of the research, the authors have developed an algorithm for investment attractiveness assessment of a commercial organization by using the scenario method of economic analysis. Findings: It is proved that the main disadvantages of the existing methods of assessing investment attractiveness are: the lack of strategic orientation of the assessment; ignoring the influence of most external and internal factors of activity; the inability to assess the risk of investing in the analyzed object; the need to compare with the level of investment attractiveness of similar organizations for an objective interpretation of the results. Practical implications: To eliminate the significant shortcomings of modern methodological support in this area, the authors recommend the use of scenario method of strategic economic analysis in the process of assessing the investment attractiveness of the organization. Originality/Value: The scenario method of strategic economic analysis proposed by the authors complements the existing approaches with the ability to take into account potential risks when making a far-sighted decision to invest in an organization by combining the results of retrospective analysis and forecasting changes in the quantitative and qualitative characteristics of financial and economic activity.
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.
Purpose of the study: In current conditions of globalization, the role and importance of non-cash payment systems have changed dramatically. The authors of the article are aiming to analyze and promote new banking products and describe the way of development of modern banking business trends in the field of electronic banking services in their article. Methodology: In the course of this study, methods of comparative and statistical analysis, empirical, interviewing, observation and economic, and mathematical modeling were used. Main Findings: The Central payment systems of the Republic of Kazakhstan provides options for the needs of the real economy sector, financial markets, and banks the other participants in the late payments and money transfers, as well as contribute to the effective implementation of monetary policy and the execution of the state budget. Applications of this study: The theoretical and practical provisions of the research can be applied in the educational process in economic areas and banking organizations' activities. Calculations are a necessary accompanying element of the money supply's creation (withdrawal) as a derivative of money circulation and one of the monetary regulation's main objects. Novelty/Originality of this study: Development of theoretical provisions aimed to modernize the mechanisms of state regulation of the domestic national payment system. It ensures its further development in current conditions and the formulation of practical recommendations and justification of organizational tools.
The article is devoted to the current pilot project on the introduction of a new system of remuneration for health workers of state and municipal institutions. The peculiarities of the method of determining salaries, as well as payments of incentive and compensatory nature for medical personnel according to the Draft Resolution of the Government of the Russian Federation “On approval of the estimated value, groups of health workers of State and municipal health institutions to establish salaries, regional coefficients and methods of their calculation, labour complexity coefficients, a single list of compensatory payments, a single list of incentive payments, the size and conditions of compensatory and incentive payments for the purpose of the pilot project” are analyzed. Examples of calculation of salary elements of medical workers according to the new wage system are given.
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