Accounting and Analytical Information Formation  by Business Entities Under Conditions  of Sustainable Development Concept Realization

Єршова, Наталя; Kryvytska, Olha; Kharchuk, Yu.

doi:10.18371/fcaptp.v2i37.229931

Cited by 3 publications

(2 citation statements)

References 4 publications

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“…In contrast, for real life and work problems, the RBM network focuses on the marginal fraction of   , p v h , the probability distribution of the input data v   pv , as shown in equation (5).…”

Section:  mentioning

confidence: 99%

“…Enterprise performance evaluation is the basis for measuring the production and operation behaviour of enterprises; therefore, it is positive to construct an enterprise sustainability performance evaluation model [4]. Performance evaluation indicators include the evaluation of non-economic aspects and economic aspects, but the previous economic performance indicators of enterprises are no longer applicable to the concept of accounting standards [5]. Domestic and international research on the evaluation of corporate sustainability performance has gone through four evaluation stages: cost performance, financial evaluation, strategic performance, and multidimensional synthesis [6].…”

Section: Introductionmentioning

confidence: 99%

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A Deep Learning-based Model for Evaluating the Sustainability Performance of Accounting Firms

Chen¹

2022

IJACSA

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The harmonious and stable development of society is strongly related to the sustainable development of enterprises. In order to better face the challenges of environmental resources, sustainable development must be included in the development focus of accounting enterprises. The research proposes a performance evaluation model based on deep learning, improves RBMs model on the basis of deep belief network (DBN), improves the accuracy of the model through reverse fine-tuning technology, and effectively combines multiple restricted Boltzmann machines (RBMs) and Softmax classifiers to build a modular multi classification model to complete the sustainable development performance evaluation of accounting enterprises. The performance of RBM fine tuning classifier is higher than that of RBM expression and PCA (Principal Component Analysis) expression, which mainly shows the effectiveness and stability of feature extraction. The network output results of test samples are converted into prediction performance evaluation. The model is evaluated by average precision (AP), average recall (AR), and prediction accuracy. The AP, AR, and prediction accuracy of the proposed method are 86.95%, 89.74%, and 88.29% respectively, which are higher than Softmax classifiers, Back Propagation (BP) neural networks, and DBN based Softmax methods, It shows that this method is superior to other algorithms in the application of performance evaluation model for sustainable development of accounting enterprises, and it is feasible and effective, which is of great significance to the establishment of performance evaluation model for the accounting industry.

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Section:  mentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

A Deep Learning-based Model for Evaluating the Sustainability Performance of Accounting Firms

Chen¹

2022

IJACSA

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Формування Облікової Політики Закладів Охорони Здоров’я В Новітніх Умовах Їх Реформування

Lubenchenko¹,

Kostyrko²,

Shulha³

et al. 2021

ФКДПТП

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Abstract. Inconsistencies of the accounting policy in business enterprise health care institutions with the legal and regulatory requirements, and the imperatives for forming the accounting policy of medical institutions in the new conditions of their reforms are determined by exploring their accounting procedures. The specifics of payment of value added tax by medical institutions are analyzed. Scientific-medical recommendations on accounting policy improvements with respect to the accounting of liabilities, including value added tax, are substantiated. The essential characteristic of the definition «related party» is given in keeping with the standards of accounting and tax law, accounting of transactions with related parties, with providing recommendations on the accounting of related parties. Methodical provisions on the accounting policy of incomes, stocks and expenses, pertaining to the classification and evaluation of incomes from medical services are specified. The structure of management report compiled by business entities, including medical institutions, is specified, with demonstrating that the process involved in the compilation of report is conditional on the accounting data and judgement of the management personnel, realized through the accounting policy. Based on an analytical review of methods for the compilation of report on monetary flows generated by operational activities (direct and indirect method), it is proposed that medical institutions should use indirect method as more informative one for users of financial reporting. The necessity to form information about incomes, expenses, financial results, assets and liabilities of reporting segments and its disclosure in the financial reporting is demonstrated. Recommendations on organization of an effective system for internal control of health care institutions are developed, with outlining the main areas of its organizational support in view of preventing risky events. The procedure for forming information required for the compilation of reports on management, monetary flows, and reports by segments, which is supposed by comply with all the essential aspects of a selected conceptual framework of financial reporting is shown. Keywords: accounting policy, heath care institution, financial reporting, control. JEL Classіfіcatіon M41, M48, I18 Formulas: 0; fig.: 0; tabl.: 4; bibl.: 18.

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Legal Regulation of the Financial and Economic Security of Ukraine

et al. 2022

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Abstract. The problem of legal regulation of the financial and economic security at all levels of Ukraine’s economy is extremely important. In our opinion, the most complicated problem in the system of legal regulation of the financial and economic security is the problematic issue of limits of state intervention in the economy. Theoretical basis. It is necessary to avoid the potential detrimental influence of the state on economic processes, to achieve a reasonable combination of public administration and regulation concurrently with the autonomy of economic entities and their inherent self-regulation. Our study is aimed to highlight the problems of legal regulation of the financial and economic security in the context of current challenges and threats to the sovereignty of Ukraine. Scientific novelty. The results of our study are aimed at improving the mechanism of the financial and economic security of the state and substantiation of measures intended to strengthen it by methods of legal regulation. Conclusions. This article analyzes the results of the scientific research of the problem of legal regulation of the financial and economic security of Ukraine, mainly the results for years 2019—2021. The authors support the idea of regulating the financial security of the state by means of the new law of Ukraine «On Fundamentals of the Financial Security». It should include clearly defined approaches to the formation of the system of the financial security of the state, the mechanism of its functioning, powers and the scheme of interaction of subjects of the financial security of Ukraine. Positive changes in the regulatory environment in the financial sphere of Ukraine have been studied, namely the establishment of the Bureau of Economic Security of Ukraine, the development of the Strategy of Economic Security of Ukraine until 2025, etc. The authors proposed some improvements to the Strategy: it is advisable to add appropriate programs with clearly defined sources and amounts of funding, stages of implementation and assigned persons, to expand the list of indicators of the financial security. Keywords: financial and economic security; foreign experience of legal regulation of the market economy; legal mechanism, strategy of the financial and economic security. JEL Classification E60, H70, K10, O17 Formulas: 0; fig.: 0; tabl.: 1; bibl.: 32.

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Accounting and Analytical Information Formation by Business Entities Under Conditions of Sustainable Development Concept Realization

Cited by 3 publications

References 4 publications

A Deep Learning-based Model for Evaluating the Sustainability Performance of Accounting Firms

A Deep Learning-based Model for Evaluating the Sustainability Performance of Accounting Firms

Формування Облікової Політики Закладів Охорони Здоров’я В Новітніх Умовах Їх Реформування

Legal Regulation of the Financial and Economic Security of Ukraine

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