Account Aspects Research Articles

Management of the organization process of the company strategic partnership: marketing aspect

Introduction. The process of marketing formation of partnerships between the subjects of economic activity entering into the interaction is investigated and the methodical approach to numerical evaluation of this process is justified taking into account aspects of their production activity. As the environment becomes more complex, increasingly competitive and less predictable, a company, if it wants to survive, must operate at the higher level and involve a wide range of capabilities. Development of multiple capabilities and achieving benefits across a range of activity indicators puts managerial dilemmas at the company which cannot be solved as a simple compromise. The company must be effective today and at the same time adapt to the future; it must produce low-value goods and innovations; she needs to use the vast resources of the large corporation and demonstrate entrepreneurial talent; they must achieve high levels of reliability and consistency and be flexible adapting to changes. The purpose of the paper is to substantiate theoretical and methodological foundations and develop practical recommendations for the formation of marketing strategy of the industrial company on the basis of partnerships. Results. A methodological approach to the formation and development of the network marketing structure based on partnerships in the supply and sales channels of industrial products has been developed. The model of the organization process management of the strategic partnership of the company was substantiated, which involves highlighting of the company-integrator, which has the greatest degree of influence on the participants of the supply and sales channel on the principles of flexible partnership marketing. Conclusion. Thus, the starting point for building partnerships is to determine the specific demand, supply and other factors of the internal and external environment of the companies involved in this channel. It is expediently to determine the general approach of creating such a channel on the example of specific companies. But in order to solve the tasks of a particular company, it is necessary to develop a methodology to justify the choice of a particular form or its combinations, which provides the most rational marketing strategy for each enterprise from a number of partners in a particular industry.

Analysis of compliance with the strategies of socio-economic development of the regions of the Russian Federation with the requirements of the national program “Digital Economy” (on the example of the Central Federal District of the Russian Federation)

The effectiveness of the ongoing digital transformations for the country as a whole is largely determined by the results of the development of modern information and communication technologies in individual regions. In 2014, the law determined the need to develop strategies for the socio-economic development of the constituent entities of the Russian Federation, as a result of which all regions developed relevant documents. In 2017, the state program “Development of digital economy technologies in Russia” was approved, which has been transformed since 2019 into the national program “Digital Economy”. This circumstance required updating the socio-economic development strategies developed in the regions. The article analyzes the content of the current strategies of the regions of the Central Federal District of the Russian Federation in order to determine the level of their compliance with the requirements of the national program “Digital Economy”. The result of the study is the development of recommendations for taking into account aspects of the digital economy in the structure and content of regional development strategies, as well as for developing measures to increase the level of compliance of existing regional strategies with the main provisions of the national program on digital economy. In the course of the research, the methods of qualitative analysis of test information, the comparison method, and the method of structural analysis were used. The research results contribute to the development of the theory and practice of regional management at the stage of the digital transformation of the national economy.

Trustworthy AI: From Principles to Practices

The rapid development of Artificial Intelligence (AI) technology has enabled the deployment of various systems based on it. However, many current AI systems are found vulnerable to imperceptible attacks, biased against underrepresented groups, lacking in user privacy protection. These shortcomings degrade user experience and erode people’s trust in all AI systems. In this review, we provide AI practitioners with a comprehensive guide for building trustworthy AI systems. We first introduce the theoretical framework of important aspects of AI trustworthiness, including robustness, generalization, explainability, transparency, reproducibility, fairness, privacy preservation, and accountability. To unify currently available but fragmented approaches toward trustworthy AI, we organize them in a systematic approach that considers the entire lifecycle of AI systems, ranging from data acquisition to model development, to system development and deployment, finally to continuous monitoring and governance. In this framework, we offer concrete action items for practitioners and societal stakeholders (e.g., researchers, engineers, and regulators) to improve AI trustworthiness. Finally, we identify key opportunities and challenges for the future development of trustworthy AI systems, where we identify the need for a paradigm shift toward comprehensively trustworthy AI systems.

Speeding Task Allocation Search for Reconfigurations in Adaptive Distributed Embedded Systems Using Deep Reinforcement Learning.

A Critical Adaptive Distributed Embedded System (CADES) is a group of interconnected nodes that must carry out a set of tasks to achieve a common goal, while fulfilling several requirements associated with their critical (e.g., hard real-time requirements) and adaptive nature. In these systems, a key challenge is to solve, in a timely manner, the combinatorial optimization problem involved in finding the best way to allocate the tasks to the available nodes (i.e., the task allocation) taking into account aspects such as the computational costs of the tasks and the computational capacity of the nodes. This problem is not trivial and there is no known polynomial time algorithm to find the optimal solution. Several studies have proposed Deep Reinforcement Learning (DRL) approaches to solve combinatorial optimization problems and, in this work, we explore the application of such approaches to the task allocation problem in CADESs. We first discuss the potential advantages of using a DRL-based approach over several heuristic-based approaches to allocate tasks in CADESs and we then demonstrate how a DRL-based approach can achieve similar results for the best performing heuristic in terms of optimality of the allocation, while requiring less time to generate such allocation.

Perpetuating the malign legacy of colonialism? Traditional chiefs’ power and deforestation in Sierra Leone

Sierra Leone is affected by considerable deforestation. The chieftaincy as it exists today in Sierra Leone is a construct of colonialism with removed key aspects of bottom-up accountability that perpetuated itself after independence. In this setting, traditional chiefs have considerable power to shape multiple facets of everyday life in their local communities including land allocation that influences deforestation. There is an open question of whether keeping traditional chiefs as a construct from the colonial era perpetuates the malign legacy of colonialism. I explore from this perspective the role of traditional chiefs in deforestation in Sierra Leone. By combining high-resolution satellite image data with survey and historic data in a regression analysis setting, the central findings of this article are that keeping the institution of traditional chiefs in its state from colonial times, giving them power to define multiple aspects of everyday life at the local level, combined with chiefs’ and the broader state’s corruption accelerates deforestation. These results have important implications for the increasingly popular global trend toward forestry decentralization strategies. The article suggests that a reform of the traditional chiefs’ system in Sierra Leone and in countries with a similar structure of local traditional authorities is needed and that democratic decentralization of forest management with bottom-up accountability of traditional chiefs may be a viable solution.

ПЕРСПЕКТИВНІ НАПРЯМКИ ДОСЛІДЖЕНЬ З ФІНАНСОВОГО ЛІЗИНГУ

In the article, an analysis of dissertation worksof financial leasing for obtaining a scientific de-gree in the specialty "Accounting, analysis and audit" was carried out. The aim of this research was to assess the state of study of the problem and identify prospects for further development. The basis of the research was the abstracts of dissertations, available in the national repository of academic texts (https://nrat.ukrintei.ua/) with the keyword "leasing". According to the search results, 11 dissertation works were found. These works were analyzed using monographic, inductive-deductive and systematic-analytical methods.In general, research was carried out in the accounting aspect in combination with analysis (6 works) and audit (3 works). The most researched issues are methodological aspects of forming infor-mation about financial leasing in accounting and reporting, conceptual apparatus, classification, doc-umentation, methods of economic analysis and audit of financial leasing.Despite the revealed rather thorough level of research by domestic specialists on the problems of accounting and analytical aspects of financial leasing, theoretical and practical issues related to the economy category of leasing remain relevant. Among the promising areas of development, it is possible to single out: methodological principles of accounting, analysis and audit of financial leasing; automa-tion of financial leasing accounting processes; development of theoretical and methodological recom-mendations regarding the accounting of return of leased property, transfer of leased property to third parties, etc.The obtained results prove the importance and appropriateness of further developments in the field of financial leasing and actualize the need for actual theoretical and practical research to improve methods and approaches to accounting, analysis and auditing of financial leasing.

Optimization of accounting for low-value current and non-current tangible assets: contemporary challenges and practical solutions

Introduction. In the conditions of modern business, the optimization of the accounting of low-value current and non-current material assets is defined as a key strategic necessity. This work is aimed at the development and implementation of practical solutions for improving accounting processes, ensuring the efficiency and accuracy of financial management of the enterprise in the conditions of modern challenges and standards. The purpose of the work is to develop and implement effective strategies for optimizing the accounting of low-value current and non-current material assets in modern conditions. The research is aimed at studying the challenges associated with the implementation of accounting taking into account international and domestic standards, as well as at the development and implementation of practical solutions to optimize this process. The goal is to increase the efficiency of accounting, reduce costs and ensure the accuracy of the company's financial statements. Method (methodology). Scientific methods and approaches were used in the work, in particular, comparison of accounting standards and formalization of technological tasks. By analyzing international and domestic approaches to accounting for tangible assets and determining optimal accounting parameters, the methodology is aimed at introducing innovations, including automation and the use of the latest technologies, to effectively optimize accounting processes and ensure the accuracy of financial reporting. Results. The article considers modern aspects of accounting of low-value assets. The study shows that the methodology of accounting for low-value assets is controversial and needs further improvement. It is noted that now low-value assets are recognized as those whose value does not exceed 20,000 hryvnias. It is important to note that this value limit is not taken into account when classifying assets as МНМА (Low-value non-current material assets) and МШП (Low-value perishable items). The article highlights the theoretical and methodological aspects of accounting for low-value and perishable items, in particular evaluation, recognition and classification. A new depreciation policy is also proposed for non-current assets that are not fixed assets.

МЕТОДОЛОГІЧНІ АСПЕКТИ ОБЛІКУ ДЕБІТОРСЬКОЇ ТА КРЕДИТОРСЬКОЇ ЗАБОРГОВАНОСТЕЙ В СИСТЕМІ РОЗРАХУНКІВ: ВІТЧИЗНЯНА ТА МІЖНАРОДНА ПРАКТИКА

The purpose of the study is to reveal certain methodological aspects of accounting for receivables and payables in order to improve the accounting information base in today's complex conditions. To achieve the goal, the tools of scientific research are applied, namely: analysis and synthesis, induction and deduction (when posing a problem); comparison, systematization and theoretical generalization (during the comparative analysis of moments of recognition, termination of recognition, evaluation and reflection in financial statements of receivables and payables, as well as when determining the reserve of doubtful debts of receivables); graphic method for rational, compact, visual presentation of research material; the cause-and-effect method and the abstract-logical method were used in the development of directions for further research. The article examines the main methodological aspects of accounting for receivables and payables in the settlement system by comparing the recommendations of national and international standards. Improving the accounting of receivables and payables will allow to improve the settlement management system and ultimately the financial condition of the enterprise. A list of national and international standards that determine the methodological principles of accounting for receivables and payables is given. The main methodological aspects of displaying information about receivables and payables in national and international accounting practice were analyzed by comparing the recommendations of the standards. This is the recognition, termination of recognition, evaluation and reflection in the financial statements of receivables and payables, as well as the issue of determining the reserve of doubtful debts receivables. It is substantiated that the methodological aspects of national accounting of receivables and payables mainly correspond to international ones.. Differences have been established in terms of the definition and methods of assessment, creation of a reserve for doubtful debts ("expected credit losses") and requirements for disclosure of information in accounting reports. Prospects for further research are outlined, in particular, a thorough study of these differences through the prism of the possibility of implementing the requirements of international standards into national practice to improve the accounting information base in today's complex conditions.

ІНФОРМАЦІЙНІ ТЕХНОЛОГІЇ ДЛЯ ОБЛІКУ ТА УПРАВЛІННЯ БІЗНЕСОМ: ПРОБЛЕМИ ТА ПЕРСПЕКТИВИ

The article considers the role of information technologies in accounting, reporting and management of business processes of business entities, focusing on the challenges and prospects of automation in these areas, the rapid pace of development of information technologies and their impact on optimization and problem solving in modern society. The current trends in the development and possibilities of using information technology in accounting and business management are analysed. The theoretical and practical aspects of information technologies, problems of their use are revealed and proposals on possible ways to solve them are formulated. The main advantages and disadvantages of using information technology and process automation are presented. Possible obstacles arising from the automation of business process accounting are highlighted, classifying them into four key areas: improving the quality of information, saving time and labour costs, efficiency and relevance of data, and strengthening control. The article highlights the main characteristics and features of an automated company accounting system in the context of global digitalization, which contribute to the establishment of an automated process of collecting, structuring and processing accounting data. Attention is focused on the use of remote technologies based on software and hardware solutions, and the advantages of these technologies, such as cost reduction, access from any device, and real-time synchronization of changes, are presented. Possible information security problems when using remote services are noted. Certain aspects are highlighted, failure to comply with which may lead to the risk of data loss, violation of their integrity and confidentiality, etc. Prospects for the development of artificial intelligence (AI) systems are considered. It is shown how the knowledge base and self-learning capabilities of AI systems can contribute to the construction of integrated management systems and solve problems of various aspects of accounting and management. Attention is paid to the problem of cybersecurity and the importance of computer security measures to prevent the risks of loss and distortion of information is emphasized.

Features of the implementation of settlement transactions registrars in Ukraine: accounting and financial aspects

The article is devoted to the analysis of the peculiarities of the implementation of settlement transaction registrars in the activities of micro and small businesses, taking into account accounting and financial aspects. The purpose of the article is to study the problematic aspects of the implementation of settlement transaction registrars by individual entrepreneurs in the context of the fight against the shadow economy and the need to increase tax revenues to the budgets of various levels during martial law. Research methods. Empirical research methods are used in the article, which are based on a sociological survey of natural persons-entrepreneurs who are in the second-fourth group of the simplified taxation system for the purpose of determining the problems related to the introduction of PRO/PRRO in business activities; methods of systematization and grouping - for systematization of survey results; methods of generalization and abstraction - for formulating conclusions based on research results. Research results. On the basis of the analysis of the legal requirements for the introduction of the PRO/PRRO and taking into account the results of the conducted sociological survey of individual entrepreneurs, the article proves that one of the main problems of the hostile attitude towards the requirements for the implementation of the PRO/PRRO is the lack of a sufficient level of accounting and digital education, low the level of public trust in the authorities and tax authorities, mental models and reluctance to disclose real business turnover. In order to ensure the mass use of PRO/PRRO to increase the level of income of budgets of various levels and improve the efficiency of business processes, the article proposes to develop special training courses for entrepreneurs on the Diya portal, as well as to increase fines for violations of the use of PRO/PRRO to such a level that would make unfavorable non-payment of a single tax. In the case of establishing the PRO/PRRO and its stable use, the revenues of local budgets from the single tax will be able to increase by UAH 10-15 billion.

Особенности учета кредитного риска при расчете коэффициента внутренних потерь в размере требований к капиталу под операционный риск

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APPLICATION OF INFORMATION AND COMMUNICATION TECHNOLOGIES IN MANAGEMENT

The article is devoted to the expediency of using information and communication technologies in enterprise management. The company's management must be provided with the necessary and objective information about the company's activities and individual areas of activity with sufficient detail. There should be an integration of information that comes to the enterprise from different sources and has a planning, accounting and non-accounting nature [1]. This requirement means separating information from different sources and excluding the possibility of its duplication. The information system should be rational (efficient), that is, the costs of collecting, storing and using data should be minimal" [1]. Obtaining information is not the ultimate goal of the enterprise. Its goal, as a rule, is profit maximization. In other words, an effectively built system of management information is a closed system that allows the enterprise to achieve its goals thanks to accessible, structured, timely, objective and complete information. Thus, information is an important strategic management resource. The lack of necessary information can create uncertainty, which can lead to ineffective management decisions. In other words, effective corporate governance requires a complex integrated management system that combines all aspects of management, accounting, analysis and control. And this concerns not only the creation of technical tasks, but also the creation of management systems and the selection and implementation of information systems at enterprises.

Стратегические направления и перспективы развития агрохолдингов в АПК

At present, the problem of the formation and development of agroholding entities is an important and relevant topic for discussion in the scientific community of the Republic of Bashkortostan and the country as a whole. The relevance of the study is largely determined by the presence on a regional scale of a large proportion of the rural population (38%), which is an important distinguishing feature of Bashkortostan, growing unemployment and a decrease in real incomes of rural residents of the republic. This requires a balanced and systematic approach to the development of agricultural production on a regional scale. It should be noted that in the republic the formation of agroholdings is an inevitable and objective process of consolidation of agricultural organizations, which is largely determined by the migration of capital and other resources from a number of sectors of the economy and the provision of significant preferences by the state to agricultural production in recent years. At the same time, equal rights should be ensured for all forms of ownership and management in the countryside. So, on the Bashkir land today it is quite comfortable in economic terms to conduct economic activities of personal (subsidiary) households of the population, peasant (farmer) households and agricultural organizations. Several large agricultural organizations operate in the republic, which fully correspond to the parameters of agroholdings. However, it must be stated that the categorical definition of the term «agroholdings» has not yet been presented in legislative acts and regulatory documents. Such terminological uncertainty leads to the fact that many large agricultural organizations continue to work «under the auspices» of a personal (subsidiary) farm, which, in turn, determines the emergence of serious contradictions in certain aspects of taxation, accounting, and state support for agricultural producers.

Особливості обліку розрахунків у сфері е-комерції віртуальними активами (криптовалютою): міжнародний та вітчизняний досвід

Over the past few years, the term «cryptocurrency» has firmly entered the public consciousness. Virtual assets are gaining popularity because of their main advantages: availability, anonymity, the ability to make quick money, etc. Cryptocurrency is a code in a large book called «blockchain». Owing to the fact that the technology of «blockchain» is inherently similar to an accounting book, the world’s leading scientists are studying the issue of its implementation in the accounting system. This would allow to record each transaction automatically, reduce the cost and increase the speed of transactions. The article discusses the issue of accounting for settlements in the field of e-commerce using speculative assets. The regulatory framework for taxation of transactions with cryptocurrencies in Ukraine is analyzed. Several approaches to accounting for transactions with risky assets in Ukraine are proposed. The results of the study provide a detailed assessment of the situation in the international trade market and the state of development of settlements using cryptocurrencies, highlights the problematic aspects of normative regulation and accounting for transactions with risky assets in Ukraine and over the world. The field of e-commerce includes all transactions carried out via the Internet. This is indeed doing business online, i. e., by means of websites, social networks or mobile applications. The introduction of a method of making payments with cryptocurrency will greatly simplify the processing of transactions. This payment in digital currency is delivered anywhere in the world, regardless of the place of departure without intermediaries. At this, the cost of the transaction, or the payment fee, is much lower than with a regular bank transfer. The cryptocurrency market is currently quite volatile, classifying transactions with digital assets as «high-risk». The introduction of cryptocurrencies as a full-fledged means of payment is impossible without market regulation by financial institutions. Until that happens, commodity prices in cryptocurrency can fluctuate up to 25% compared to the previous day. Trading under such price conditions is impossible. However, a type of cryptocurrency such as «stablecoins» is protected from market fluctuations, since their pricing principle is based on the exchange rate of the real currency. For example, the USDT stablecoin is pegged to the US dollar, so its value changes along with the value of the real currency. In this case, an electronic currency such as USDT can be considered a means of payment and used in e-commerce.

The place and role of strategic management accounting in the accounting practice of domestic enterprises in the conditions of military actions

The article examines the theoretical and practical aspects of strategic management accounting in the accounting practice of domestic enterprises in the conditions of military operations, and determines its place in the management system as the main source of management information for making strategic decisions in the extremely difficult conditions of the functioning of domestic enterprises in the conditions of military aggression. It is noted that the company's development strategy, including in the crisis conditions of wartime, is implemented with the help of strategic planning - the development of plans, programs, budgets, procedures at the company, as a valuable expression of the organization's actions in the conditions of risks associated with the stay enterprises in the combat zone or the zone of defeat by the enemy's means (missiles, drones, artillery). A researched and systematized list of tasks to be solved by strategic management accounting of enterprises in the conditions of military operations; systematized basic strategic management accounting documents containing information about wartime emergency situations; a toolkit of management accounting is proposed, which allows to formulate the strategy of the enterprise under the conditions of military operations. Goal. The purpose of the study is to determine the place and role of strategic management accounting in the accounting practice of domestic enterprises in the conditions of military operations, the development of tools that allow making management decisions of a strategic nature in the presence of alternatives. Methods. Research methods are general scientific methods of cognition, in particular, the article uses methods of empirical analysis to study the main concepts of research, methods of document systematization; tabular methods for building a structural-logical model of calculations related to the choice of an enterprise strategy in the presence of alternatives; methods of generalization in the process of formulating conclusions. The results. The work proves that today strategic management accounting is one of the functions of strategic management, which provides managers with information about the state of the enterprise and the possibilities of its development in conditions of military risks; the list of tasks to be solved by the strategic management accounting of enterprises in the conditions of military operations has been clarified, its methodical support has been improved taking into account emergency situations of a military nature.

Methodological aspects of cost accounting and calculation of the cost of it services

The article examines the essence of the concept of «IT-service» and provides a critical assessment of the state of regulatory regulation of the costing of services. It is found that the insufficiency of regulatory regulation and the lack of theoretical research on the choice of an organizational and methodological model of costing information products and services in practice encourage adaptation of the general costing methodology without taking into account the peculiarities of the technology of providing IT-services (production of IT-products), which reduces the reliability of costing calculations and does not contribute to the adoption of effective management decisions. Therefore, based on the study of scientific works, the significant differences inherent in IT-services were defined and systematized, and the specific features of IT-services and their provision technologies were determined. It has been proven that the established features of IT-services have a significant impact on the organization and methodology of cost accounting for the provision of IT-services. It was concluded that the most adequate to the nature of IT-services and the features of the technology of their provision is the non-contract (project) method of accounting with the detailing of production costs by customers, IT-projects and types of information services. Taking into account the requirements of the current regulatory framework and the technological features of the provision of IT-services, the composition of cost items for the implementation of IT-projects has been identified, which will contribute to streamlining the accounting of costs and calculating the cost of IT-services. In order to take into account the peculiarities of the provision of IT-services, the ratio of cost accounting objects and calculation objects is proposed, and calculation units are differentiated depending on the type of IT -services. Taking into account the insignificant amount of indirect costs for the provision of information services, a traditional approach to their distribution using a single basis – the working time of programmers – is proposed. An organizational and methodological model of project costing of IT-services is proposed. The practical application of the given proposals will ensure the complete inclusion of costs in the cost of IT-services, the reliability of cost calculations, and the improvement of the quality of management decision-making.

Accountability for the Taking of Human Life with LAWS in War

AbstractAccountability for developing, deploying, and using any emerging weapons system is affirmed as a guiding principle by the Group of Governmental Experts on Emerging Technologies in the Area of Lethal Autonomous Weapons Systems. Yet advances in emerging technologies present accountability challenges throughout the life cycle of a weapons system. Mindful of a lack of progress at the Convention on Certain Conventional Weapons since 2019, this essay argues for a mechanism capable of imputing accountability when individual agent accountability is exceeded, forensic accountability unreliable, and aspects of political accountability fail.

Internationally Accepted Risk Management Strategies: A Comparative Study

Purpose: The topic of risk management is multi-faceted, related to, inter alia, accounting, legal, administrative, management, and other aspects of business. This study aims to investigate the legal aspects of risk management and the various laws related to it. It aims to provide a clear understanding of the need for and benefits of risk management, to set out the international best practices of risk management. In addition, it offers certain recommendations for the development of legislation ofrisk management systems for listed companies.

МЕТОДИЧЕСКИЕ АСПЕКТЫ ФОРМИРОВАНИЯ И АНАЛИЗА ИНФОРМАЦИИ ОБ УСТОЙЧИВОМ РАЗВИТИИ СТРОИТЕЛЬНОГО БИЗНЕСА

The article discusses the methodological aspects of accounting and disclosure of information on the sustainable development of construction organizations, and proposes a methodology for analyzing the information generated within the company on sustainable development. As part of this work, a study was made of the specifics of the activities of construction companies, the main aspects of the existing accounting system in the construction business were studied, and recommendations were proposed for the development of accounting in construction companies, in particular for the disclosure of non-financial information.

Sustainability aspect of possible material substitution in construction industry

While creating the sustainable construction systems it is crucial to innovate in production of construction materials by maximizing recycling and reuse of the materials during production and use of the buildings. The intention of this paper is to provide new insights and better understanding of sustainable oriented innovation in production of construction materials, in particular substitution of cement in mortar with waste material, fly ash, bearing in mind its huge negative impact on the environment. Previous investigations of possible use of fly ash have proven the possibility of its use for the production of cement for lightweight concrete, bricks, asphalt fillers, however the use of the fly ash in cement screeds was not considered.The aim of this work was to examine at first, justification of substitution of cement in mortar with fly ash due to its newly gained properties as change of density, compressive strength and water absorption. In order to take into account aspect of environmental protection the newly gained mechanical properties of the materials were tested in terms of its convenience for use in cement screeds.