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Synergistic Development of Accounting, Finance and Government in the Chaotic Environment: Integrated Reporting, Money Theory and Financial Crises Diagnostic
Issue:
Volume 2, Issue 6-1, December 2014
Pages:
1-7
Received:
3 October 2014
Accepted:
9 October 2014
Published:
24 October 2014
Abstract: The modern world global challenges were formed in chaotic environment. The fundamental principles of government synergistic development have been described to the financial crises diagnostic and forming the ways to increase. The synergistic development of modern finance is shown as development monetarism and new money theory. Theoretical and methodological synergistic components of the transformation accounting in area of integrated reporting improvement have been grounded. The matrix key component of the integrated reporting, which includes 9 elements and determines the structure of such statements has been formed. 7 basic criteria which evaluate the effectiveness of integrated reporting have been proposed.
Abstract: The modern world global challenges were formed in chaotic environment. The fundamental principles of government synergistic development have been described to the financial crises diagnostic and forming the ways to increase. The synergistic development of modern finance is shown as development monetarism and new money theory. Theoretical and method...
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Technical Change and Financial Efficiency: Plowing - Rotary Tractors in Ukraine
Issue:
Volume 2, Issue 6-1, December 2014
Pages:
8-12
Received:
21 September 2014
Accepted:
10 October 2014
Published:
24 October 2014
Abstract: Methodological tool of total costs calculation using machine-tractor aggregates on the basis of plowing and cultivating tractors has been described. Financial effectiveness evaluation of technological changes introduction while using plowing and cultivating tractors has been conducted. Financial effectiveness of using tractor aggregates used in Ukrainian farms has also been analyzed.
Abstract: Methodological tool of total costs calculation using machine-tractor aggregates on the basis of plowing and cultivating tractors has been described. Financial effectiveness evaluation of technological changes introduction while using plowing and cultivating tractors has been conducted. Financial effectiveness of using tractor aggregates used in Ukr...
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Measurement in Financial Statement: Retrospection and Prospects in the Chaotic Environment
Svitlana Kuznetsova,
Inna Tyvanyuk
Issue:
Volume 2, Issue 6-1, December 2014
Pages:
13-20
Received:
1 October 2014
Accepted:
9 October 2014
Published:
24 October 2014
Abstract: Transformation of approaches to using different measurements in closing financial statements has been analyzed in this article. Evolution of the term “fair value” has also been systematized; fair value measurement development has been investigated in the international environment. Normative regulation to using measurements on fair value in Ukraine has been presented. Algorithm for choosing the form of accounting using fair value in the context of chaotic environment has been proposed.
Abstract: Transformation of approaches to using different measurements in closing financial statements has been analyzed in this article. Evolution of the term “fair value” has also been systematized; fair value measurement development has been investigated in the international environment. Normative regulation to using measurements on fair value in Ukraine ...
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Synergy of Corporate Culture and Financial Control in the Chaotic Environment
Issue:
Volume 2, Issue 6-1, December 2014
Pages:
21-30
Received:
21 September 2014
Accepted:
9 October 2014
Published:
24 October 2014
Abstract: Organizational principles of the functional configuration of corporate culture management. The algorithm of functional configuration of the interaction and integration of financial control and corporate culture in a chaotic environment. It was proposed to identify the company’s specific character with relevant determinants in 4 areas - the dynamics of the external environment, the pressure of the external environment, the business specificity and staff specific character. A road map of company’s specifics research, which affects the functional organization of financial control and corporate culture management has been formed. Methodological principles defined for the election of the organizational approach (centralization, mixed and decentralization) and the combination of 5 possible functional links of corporate culture management.
Abstract: Organizational principles of the functional configuration of corporate culture management. The algorithm of functional configuration of the interaction and integration of financial control and corporate culture in a chaotic environment. It was proposed to identify the company’s specific character with relevant determinants in 4 areas - the dynamics...
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Factor Model of Investment Climate Monitoring in Chaotically Structured Economy
Issue:
Volume 2, Issue 6-1, December 2014
Pages:
31-36
Received:
21 September 2014
Accepted:
15 October 2014
Published:
24 October 2014
Abstract: Methodical approaches to the investment climate assessment, which are used by leading national agencies and international organizations for ranking countries have been considered in this article, the need for indexes analysis of Ukrainian investment climate in order to identify the further ways of institutional environment improvement for attracting foreign investments improving the efficiency of the control system of the Ukraine's economy investment climate has also been identified. Monitoring of Ukraine's economy investment climate, presented by factor model, has been proposed. Implementation of monitoring systems will help to ensure the comprehensive nature of its functioning in Ukraine's economy.
Abstract: Methodical approaches to the investment climate assessment, which are used by leading national agencies and international organizations for ranking countries have been considered in this article, the need for indexes analysis of Ukrainian investment climate in order to identify the further ways of institutional environment improvement for attractin...
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Evaluation of the Efficiency of Cash Flow Management in Chaotic Conditions of Economy Structuring
Issue:
Volume 2, Issue 6-1, December 2014
Pages:
37-42
Received:
21 September 2014
Accepted:
13 October 2014
Published:
24 October 2014
Abstract: The essence of the concept "cash flow management effectiveness" has been grounded, the method of comprehensive evaluation of the cash flow management effectiveness in the economy has been proposed. Practical implementation of the comprehensive assessment of the cash flow management effectiveness has been described. Three areas of effectiveness evaluation have been defined, they are: positive evaluation area, area of qualified evaluation and negative evaluation area.
Abstract: The essence of the concept "cash flow management effectiveness" has been grounded, the method of comprehensive evaluation of the cash flow management effectiveness in the economy has been proposed. Practical implementation of the comprehensive assessment of the cash flow management effectiveness has been described. Three areas of effectiveness eval...
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