Analysis of management forms of collective investment institutions to organise the accounting system

Lehenchuk, Serhii; Usatenko, Olga

doi:10.21003/ea.v156-0026

Cited by 5 publications

(4 citation statements)

References 2 publications

(2 reference statements)

Supporting

Mentioning

Contrasting

Order By: Relevance

“…The Ukrainian scientific school of sustainability accounting is only beginning to develop in the fields of Institutional Accounting Theory, namely: development and measure of integrated reporting in Ukraine (Zhuk & Bezdushna, 2017), options for the accounting methodology improving (Legenchuk & Usatenko, 2016), benefits of integrated reporting and prospects for its implementation in Ukraine (Krutova & Nesterenko, 2016), changes in accounting under the influence of sustainable development (Shigun, 2019).…”

Section: Brief Literature Reviewmentioning

confidence: 99%

Social and environmental costs: the impact of accounting and analytical support on enterprises’ sustainable development in Germany and Ukraine

Sokil¹,

Zvezdov²,

Жук³

et al. 2020

EA-XXI

View full text Add to dashboard Cite

The authors investigate the theoretical and methodological ability of the accounting institute to solve the problem of information support for the implementation of the national (global) sustainable development policy. This ability is demonstrated by using methods of accounting and analytical support and mathematical analysis of the quadratic correlation and regression dependence of the added value of enterprises from the value of social and environmental costs. All studies were conducted separately for micro, small, medium and large enterprises in Ukraine and Germany (2011-2019). The results are designed using the U-shaped curve which demonstrates a direct relationship between environmental costs and the added value of the company for Ukrainian enterprises and indirect one for micro and large enterprises in Germany. Social expenses show a significant inverse U-shaped relationship with the value of the company in Ukraine, but large German enterprises fall out of this list and patterns. The ability of integrated reporting to mitigate the imbalance between the added value of the enterprise (enterprise value) and social/environmental costs has been proven. It is determined that the formation and presentation of integrated reporting should be the prerogative of not only large enterprises, but also medium and small ones, and it will ultimately lead to the sustainable development of the region, industry, and country.

show abstract

Section: Brief Literature Reviewmentioning

confidence: 99%

Social and environmental costs: the impact of accounting and analytical support on enterprises’ sustainable development in Germany and Ukraine

Sokil¹,

Zvezdov²,

Жук³

et al. 2020

EA-XXI

View full text Add to dashboard Cite

show abstract

“…According to [9], collective investment provides investors with the opportunity to acquire diversified investment shares and professional portfolio management. For the existence of collective investment undertakings is important own accounting system, especially according to [10], for venture capital funds. Specific conditions for this type of business are always defined by the relevant legislative standards applicable in the given economy.…”

Section: Collective Investmentmentioning

confidence: 99%

Risks of collective investment undertakings in the context of global capital markets

Pfeiferová

Kuchařová

2020

SHS Web Conf.

View full text Add to dashboard Cite

In the context of globalization, international institutional investors have taken over a significant proportion of global investment assets. Among this group also belong to collective investment undertakings whose primary motive is regulated by collecting funds from indeterminate group of natural persons and legal persons for the purpose of doing business on a global scale. As part of their reporting obligations, these entities are required to report on the risks associated with the investment and how to eliminate them. Investment firms must use risk management methods that allow these risks to be identified at any time. The main risks associated with investments in collective investment funds include global financial risks: interest rate risk, currency risk, equity risk, credit risk, counterparty risk, liquidity risk, operational risk and political risk. This article deals with the definition of specific investment risks and the options for their elimination for collective investment entities. The main goal of the article is to recommend the elimination of these risks based on the identified risks associated with collective investment.

show abstract

“…The questions of the theory, organization and management of further expenses for repairs and modernization of fixed assets were considered in their works by domestic and foreign scientists, in particular: M. Bondar [1], A. Gorener [2], A., N. Khorunzhak [3], E. Kryzhanivskyi [4], S. Legenchuk [5], O Palyvoda and V. Plavan [6], V. Vovk [7], Z.-M. Zadorozhnyi [8], I. Zapuhlyak [9], O. Zhukovska and L. Fynzilberg [10]. Yet there is a number of unexplored problems, in terms of using methods for forecasting the amount and behavior of future costs for repairs and modernization of fixed assets that require attention, more thorough analysis and resolution.…”

Section: Research Analysis and Problem Statementmentioning

confidence: 99%

Forecasting further costs of fixed assets in the gas transportation system for management purposes

Horal¹,

Kafka²,

Galyuk³

et al. 2019

Proceedings of the 6th International Conference on Strategies, Models and Technologies of Economic Systems Management (SMTESM 2

View full text Add to dashboard Cite

One of the most important tasks of the sustainable development of the domestic gas industry is the maintenance of industrial capacities of the industry in working condition. The solution to this problem is complicated by the reduction of the financial base of the processes of renewal of fixed assets: the existing gas tariffs in the gas supply system do not allow to carry out repairs, reconstruction and modernization of gas networks in the necessary volumes, terms of use of separate parts and units which have already expired. As a result, this leads to a reduction in the industrial safety of gas transportation and the gas distribution system as a whole. At the same time, there are significant internal reserves for improving the efficiency of gas transport companies. One of these reserves is the optimization and reduction of maintenance costs, current, emergency and other types of repairs of fixed assets through the active introduction of digitalization of management processes and the creation of a single information space for the adoption of management decisions.

show abstract

Analysis of management forms of collective investment institutions to organise the accounting system

Cited by 5 publications

References 2 publications

Social and environmental costs: the impact of accounting and analytical support on enterprises’ sustainable development in Germany and Ukraine

Social and environmental costs: the impact of accounting and analytical support on enterprises’ sustainable development in Germany and Ukraine

Risks of collective investment undertakings in the context of global capital markets

Forecasting further costs of fixed assets in the gas transportation system for management purposes

Contact Info

Product

Resources

About