Activities of Illegal Weapons Criminal Component of Hybrid Threats

Korystin, Oleksandr; Svyrydiuk, Nataliia

doi:10.2991/aebmr.k.210320.016

Cited by 20 publications

(17 citation statements)

References 6 publications

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“…The methodological basis of the research are general scientific methods: analysis [12] and synthesis, comparison, grouping [13], abstraction and others. The theoretical basis are the studies on innovative activity, profit and cost management from the viewpoint of financial management.…”

Section: The Methodological Basismentioning

confidence: 99%

The Use of a Process-Oriented Approach to the Profit Formation of Enterprises Engaged in Innovative Activities

Doroshenko¹,

Davydov²

2021

Proceedings of the International Conference on Business, Accounting, Management, Banking, Economic Security and Legal Regulatio

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Modern economy with a high level of globalization and competition stimulates enterprises to establish new technology, business processes and tools of enterprise management, causes an increase in share of indirect costs in their full amount. Therefore, it is possible to manage profit through clear accounting record and indirect costs regulation. This is especially relevant for enterprises engaged in innovative activities, the organizational and managerial structure of which acquires the features of project oriented structure, which has the main characteristics of flexibility and lack of hierarchy. The purpose of this study is to reason the use of a modified process-oriented approach (TDABC) to the profit formation of innovative enterprises when making management decisions in the field of financial management. The analysis concluded that the use of the ABC approach to profit formation is appropriate when the group of costs is divided between processes attributed to different levels of the hierarchy, when costs are formed by different projects and can be attributed to a certain object, it is better to use TDABC approach. Accordingly, for enterprises that are engaged in innovative and search activities, and implementing one-time individual or small-batch orders, it is more appropriate to use the modified time-driven ABC approach (TDABC).

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Section: The Methodological Basismentioning

confidence: 99%

The Use of a Process-Oriented Approach to the Profit Formation of Enterprises Engaged in Innovative Activities

Doroshenko¹,

Davydov²

2021

Proceedings of the International Conference on Business, Accounting, Management, Banking, Economic Security and Legal Regulatio

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“…Analysis of existing approaches to assess various conditions and aspects of EFS of defense enterprises has been performed, in particular: identification of typical problems in defense enterprises [4,5] in the context of modern economic security [6], a systematic approach to strategy for the economic security of Ukraine's defense industry in the context of European integration [7], and in the context of forced remilitarization of its economy [8], economic and financial technologies at the enterprises [9][10][11] confirmed that there is an urgent need to improve and implement integrated rating approaches to such evaluation, taking into account the shortcomings of existing approaches and increase their adaptability to modern market trends by increasing efficiency of such assessment (rapid assessment) [12,13] and determining the list of EFS indicators. Given that, a rapid assessment of the current state of EFS of defense enterprises is proposed to be carried out according to the following method.…”

Section: Methodsmentioning

confidence: 99%

Rapid Assessment of the State of Economic and Financial Security of the Ukrainian Defense Enterprises in Conditions of Interaction with Business Environment

Shemayeva¹,

Tolok²,

Ivanov³

2021

Proceedings of the International Conference on Business, Accounting, Management, Banking, Economic Security and Legal Regulatio

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In the context of expanding the range of interaction of defense companies with the market environment, it is important to improve approaches to assess their economic and financial security to identify importance, and impacting vectors of external factors, and propose timely response to their impact. There is a need to improve and implement integrated rating approaches to assess and increase their adequacy to modern market conditions, increase efficiency of that assessment and determine a number of indicators for its performance. With this in mind, the method and indicators of rapid assessment of the state of financial and economic security of defense enterprises are proposed. The rapid assessment results in the calculation of an integrated indicator of financial and economic security of an enterprise, which takes into account the indicators of interaction of the enterprise with the business environment, which indirectly reflects their impact. To interpret the results of the assessment of the integrated indicator, the mathematical distribution of the set of points in a quarter was used. The results of the rapid assessment of financial and economic security at 11 domestic defense companies has indicated improvement of their financial and economic security values with the beginning of the military conflict in the Eastern Ukraine and confirmed indirect impact of enterprises' active interaction with the external partners on their economic and financial security (by boosting exports-imports contracts, establishing partnerships with suppliers/consumers, government relations with the state, etc.).

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“…Criminal law regulation in the field of fiscal relations is the subject of research of a large constellation of scientists and practitioners who make hypotheses, substantiate models and forecasts, identify shortcomings of legal norms and their application. This process involves conducting on the appropriate methodological basis of security research of an applied nature, using empirical data not only statistical content (which is not excluded) but also modern risk-oriented approaches, with the development and scientific substantiation of research hypotheses, focusing on their threats and risks distribution [1].…”

Section: Research Analysismentioning

confidence: 99%

Effectiveness of Criminal Prosecution of Tax Offenses

Karchevskyi¹,

Korystin²,

Komarnytskyi³

2021

Proceedings of the International Conference on Business, Accounting, Management, Banking, Economic Security and Legal Regulatio

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The article focuses on the study of criminal law regulation of tax offenses. Data on threats to the fiscal security of Ukraine are analyzed. Emphasis is placed on the critical threats of avoiding criminal liability for tax offenses and assessing the risks of their spread, and the critical threats are analyzed. The level of risk of spreading threats of avoidance of criminal liability for tax offenses is determined based on the imperfection of the norms of the Criminal Code of Ukraine. It is established that the dominant criminal law measure in this area is an exemption from criminal liability. It is noted that a careful analysis of the effectiveness of such counteraction and the reasons for this state of affairs is limited to practical due to some systemic shortcomings of criminal statistics in general.

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Activities of Illegal Weapons Criminal Component of Hybrid Threats

Cited by 20 publications

References 6 publications

The Use of a Process-Oriented Approach to the Profit Formation of Enterprises Engaged in Innovative Activities

The Use of a Process-Oriented Approach to the Profit Formation of Enterprises Engaged in Innovative Activities

Rapid Assessment of the State of Economic and Financial Security of the Ukrainian Defense Enterprises in Conditions of Interaction with Business Environment

Effectiveness of Criminal Prosecution of Tax Offenses

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