Commercial Sector Organizations Research Articles

Report on the financial results of public and commercial sector organizations: Preparation particularities and analytical capabilities

Subject. This article examines the particularities of the formation and analytical capabilities of a main form of accounting (financial) reporting, namely the Statement of Financial Results of public and commercial sector organizations, including the applicability of foreign standards, methods of economic analysis, etc. Objectives. The article aims to substantiate recommendations for the development of information and analytical capabilities of the Statement of Financial Results of public and commercial sector organizations based on a critical assessment of the positions of domestic researchers, analysis of Russian and foreign accounting and reporting standards. Methods. For the study, we used the methods of analysis, grouping, comparison and generalization. Results. Based on the review of the main approaches presented in the research of domestic authors on the stated topic, taking into account the provisions of Russian and foreign accounting standards and financial reporting, a comparison of the articles of the Statement of Financial Results and the procedure for their formation by public sector institutions and commercial organizations was carried out. The article presents the author-developed proposals to improve the analyticity of the Statement of Financial Results both for budgetary and autonomous institutions, and for commercial organizations. Conclusions. Differences in the requirements for the formation of information in the Statement of Financial Results contained in the regulatory enactments for the public and commercial sectors can be used to develop recommendations to improve the analytical nature of the information presented in it, ensuring the depth and accuracy of the results of economic analysis.

Оценка эффективности и ее контроль как вид услуг, оказываемых аудиторами для экономических субъектов коммерческого сектора

The article is devoted to the consideration of the problems of evaluating and controlling the effectiveness of commercial sector organizations, as well as the possibilities of their implementation both within the framework of control measures conducted by the Accounts Chamber of the Russian Federation, and within the framework of mandatory audit and other tasks that provide confidence, other than audits and reviews of past periods conducted by audit organizations and individual auditors.

Оценка эффективности бизнеса в ее связи с налоговой и долговой нагрузкой при проведении аудита и прочих связанных с аудиторской деятельностью услуг

The article deals with the issues of embedding the evaluation of the effectiveness of a commercial organization in the range of services provided by audit organizations and individual auditors. The problems of evaluation and control of the effectiveness of commercial sector organizations during the audit and provision of other services, taking into account the requirements of the Federal Tax Service of the Russian Federation, the Central Bank of the Russian Federation and Rosstat, are revealed.

Energy Savings and Human Performance, Transition Towards Efficient Lighting in Commercial Buildings

Purpose: Evaluate human performance under LED lighting system in commercial building regarding:-Visual Performance (VP), Motor Performance (MP), Task Performance (TP), Cognitive Performance, Human Performance, and Work Life. To assess the direct effect between Cognitive Performance and Human Performance To identify the role of Circadian System (M1), and Discomfort (M2) between Cognitive Performance and Human performance. Theoretical framework: Driven lighting is presently the most reliable. As a result, determining all crops' light needs is complicated. Purposive sampling use to select the respondents. Floor office units and single office rooms required LED illumination. Because the entire population list was unavailable, 200 samples chose for the investigation. The study looked at an employee's cognitive and human performance. No relation between visual and cognitive performance. Pain impairs cognitive and motor functions. No discomfort affects work-life balance. However, the pain reduces human performance. Distress, eye pain, and weariness impede human performance. However, visual discomfort, visual message, glare, and flicker do. The study recommends assessing visual performance based on employee illumination discomfort. Design/Methodology/Approach:Driven lighting systems are now the most widely used and dependable in the world. Compact fluorescent light bulbs are used in India's current lighting systems for the most part. Even though there are a few small and medium-sized LED producers, there is no industry standard for LED production. As a result, estimating the amount of light all types of produce require is difficult. The goal of this research was to find out how LED illumination affects human performance. An organized questionnaire was utilized to gather information from employees of various government and commercial sector organizations. The research focused on the Trivandrum area because Trivandrum is Kerala's capital and home to most of the state's administrative offices. Respondents were drawn from government and private sector offices using a stratified random sampling approach. Offices were divided into floor office units and single office rooms, with LED lighting systems required in all of them. Two hundred samples were chosen for the study after the reliability and genuineness of obtained data were checked because the entire population list was unavailable. Findings: Research, Practical & Social Implications: As a result of this research, we set out to determine how well LED and conventional (linear fluorescent, compact fluorescent, and incandescent) lighting systems perform luminously, how well people perform, and how much they cost in the most common luminaire applications currently found in the environment. The popularity of LED lighting systems has overtaken that of all other kinds of fabricated luminaires. In contrast, linear and compact fluorescent luminaires are used in most Indian lighting systems now in use. No LED standards exist, despite just a handful of medium and small firms currently producing LED lights. As a result, establishing the precise illumination requirements for each product is challenging to do. Compare the environmental, technological, and economic factors to the alternatives now accessible to discover a better solution. Originality/value: Human performance is very much important in every sector and it’s depended on various multi-dimensional factors. Here the study has been analysed the direct and indirect effect between Cognitive Performance and Human performance of an employee. Simultaneously, study is saying that cognitive performance is not depending on the visual, and task performance. On the other hand, it could be seen that, Cognitive performance is affected by discomfort and the motor performance influence towards the Cognitive performance is positive but not significant. In the case of work life, it has no influence towards the human performance and also discomfort is influencing the human performance. While analyzing the mediation effect, it was found that, direct effect of Cognitive Performance will increase the Human Performance, but the existence of discomfort will reduce the human performance. Which means that negative mood change, visual discomfort, discomfort to visual message, Glare, Flicker, Eye pain, and fatigue are reducing the human performance. Based on the findings from the study, it could be seen that visual, motor and task performance is not influencing the cognitive performance, at the same time visual discomfort, discomfort to visual message, Glare, Flicker are decreasing their performance. hence, the study is suggesting that visual performance should be measure on the basis of various discomforts faced by the employee from their work place lightening.

GROSS MARGIN AS A CATEGORY FOR EVALUATING THE EFFICIENCY OF PUBLIC SERVICE PROVISION

Contemporary management concepts in public organisations emphasize the adaptation and implementation of selected management methods tested in commercial sector organisations. They are used to improve the processes of providing public services and to ensure savings, especially in terms of the level of costs. One such instrument is variable cost accounting, which, through the gross margin value, allows to assess both the ability of an organisation to provide specific services and to ensure the widest possible range of services, as well as to identify those who are responsible for the functioning of selected responsibility centres. The study attempts to present an algorithm of conduct ensuring the effective use of variable cost accounting in the process of improving the operation of public organisations.

Offensive Security: Cyber Threat Intelligence Enrichment With Counterintelligence and Counterattack

Cyber-attacks on financial institutions and corporations are on the rise, particularly during pandemics. These attacks are becoming more sophisticated. Reports of hacking activities against government and commercial sector organisations have garnered a lot of attention in the last several years. By design, the focus of Cyber Threat Intelligence (CTI) is exclusively defensive. This is because most of the CTI-derived analysis output is intended to prevent breaches or facilitate early detection. So, there is a need to have a new mechanism for unmasking the attacker. In this research, we demonstrate cyber threat intelligence enrichment with counterintelligence and counterattack combined with certain new methods to exploit the adversary’s vulnerability and fully control the attacker’s system. Attackers use a VPN to establish an anonymous connection. A VPN creates a secure “tunnelling” to the internet, with the VPN server acting as a middleman between the attacker and the web. This provides anonymity because the attacker’s IP address seems to be that of the VPN rather than his own, masking the IP address. So, hackers used this application to create persistence because it is automatically launched each time a computer is restarted. As a result, we are attempting to eliminate the persistence by removing it from the startup and registry. This research will help firms detect and identify an assault in its earliest phases, allowing them to respond accordingly. This project will develop new and innovative strategies to bypass VPNs and other security measures in order to obtain correct source information. Companies will be able to identify new methods by which their systems are penetrated and rapidly harden them. Using counterattack and counterintelligence, a proposed technique can bypass a VPN and get adversarial intel. The main goal of this research is to find the attacker’s footprints or tracks and find out why the attack was planned in the first place.

Towards Preventing and Managing Conflict of Interest in Nutrition Policy? An Analysis of Submissions to a Consultation on a Draft WHO Tool.

Background: With multi-stakeholder approaches central to efforts to address global health challenges, debates around conflict of interest (COI) are increasingly prominent. The World Health Organization (WHO) recently developed a proposed tool to support member states in preventing and managing COI in nutrition policy. We analysed responses to an online consultation to explore how actors from across sectors understand COI and the ways in which they use this concept to frame the terms of commercial sector engagement in health governance. Methods: Submissions from 44 Member States, international organisations, non-governmental organizations (NGOs), academic institutions and commercial sector actors were coded using a thematic framework informed by framing theory. Respondents’ orientation to the tool aligned with two broad frames, ie, a ‘collaboration and partnership’ frame that endorsed multi-stakeholder approaches and a ‘restricted engagement’ frame that highlighted core tensions between public health and food industry actors. Results: Responses to the WHO tool reflected contrasting conceptualisations of COI and implications for health governance. While most Member States, NGOs, and academic institutions strongly supported the tool, commercial sector organisations depicted it as inappropriate, unworkable and incompatible with the Sustainable Development Goals (SGDs). Commercial sector respondents advanced a narrow, individual-level understanding of COI, seen as adequately addressed by existing mechanisms for disclosure, and viewed the WHO tool as unduly restricting scope for private sector engagement in nutrition policy. In contrast, health-focused NGOs and several Member States drew on a more expansive understanding of COI that recognised scope for wider tensions between public health goals and commercial interests and associated governance challenges. These submissions mostly welcomed the tool as an innovative approach to preventing and managing such conflicts, although some NGOs sought broader exclusion of corporate actors from policy engagement. Conclusion: Submissions on the WHO tool illustrate how contrasting positions on COI are central to understanding broader debates in nutrition policy and across global health governance. Effective health governance requires greater understanding of how COI can be conceptualised and managed amid high levels of contestation on policy engagement with commercial sector actors. This requires both ongoing innovation in governance tools and more extensive conceptual and empirical research.

Impact of Leverage and Risk Exposure on Financial Performance in SMEs of Northern Punjab

Basic objective of this research was to discover the impact of Leverage on Risk and Profitability. For this purpose main focus of research was SMEs and Commercial sector of Pakistan. Leverage has three types DOL, DFL and DTL. And these three types of leverage are independent variables for this research while dependent variables of this research are ROE, ROA, ROS, GM and Risk. Further sales growth is also used as control variable in this research. Time frame for data analysis was 3 years from 2012 to 2014. Sample size for this research is 61 SMEs and Commercial sector organizations.
 Secondary data was used in this research and data was collected by using different data collection methods. SPSS version 20 was used to analyze data. Linear regression analyses were used to check the significant relationship between independent variables and dependent variables.
 This research is limited to just SMEs and Commercial sector organization so we cannot use these results for overall industry or sectors. This research is entirely new research for SMEs and Commercial sector organizations.

Doctors, managers and the battle for quality

Doctors, managers and the battle for quality

Encouraging the commercial sector to help employees to change their travel behaviour

Travel Plans have been a key element in the UK Government's strategy for reducing car use. However, although they have been adopted by the Government's own departments and other parts of the state sector, any policy mechanisms to encourage the “widespread voluntary take-up” of Travel Plans in the private sector have so far been relatively low key. This paper examines how commercial sector organisations are currently encouraged to help change their employees’ travel behaviour in the UK. It then draws on experience from across the world to identify four mechanisms through which Government and local authorities might make travel plans more widespread than currently, namely information and exhortation, regulation, subsidy and fiscal reform.