Legal and economic components of modern accounting transformation

Complex transformational process characteristics of modern accounting have significantly influenced its three components; the economic, mathematical and legal aspect of modern accounting. Currently the predominant role belongs to the first one, but in the conditions of the digital economy development it is the mathematical one. It should be noted that the importance of commercial secrets prevent the transition to the information flows transparency while significant decrease of the legal accounting aspect can lead to certain quality deterioration of the accounting information. The main idea of this article is not only to discover the negative aspects connected with the weakening of legal accounting aspects, but also to show possible options of modern legal issues and implementations into the accounting practice. One of the main theoretical and methodological problems in this area is the intensive expansion of the multivariate accounting, based on professional judgment, which decreases the accounting procedures’ regulatory role. The authors consider necessary to propose a harmonious and balanced system of informational enrichment of public institutions’ activity of all the ties between the taxation process and its accounting support. As a result of this research, the authors came to the conclusion to structure formal and informal institutions that could influence the organization of accounting at a particular economic level moving from the advisory options of the accounting policy to the elements of discrete financial and business law based on the development of internal standards of economic entities.peer-reviewe

Transformation of value and income indicators and their accounting and analytical support

Purpose: The objective of the article is to identify and evaluate transformational changes related to the degree of usefulness of effective financial indicators formed on the accounting basis. These indicators are extremely important for choosing the most effective investment and economic policy of the stakeholders. Structure/Methodology/Approach: To improve the quality and the value of accounting information, as well as to manage the profits and the value of business entities, the following has been revealed: first, the impact of static and dynamic concept of accounting; second, capabilities and limitations of integration of various accounting models and procedures; third, recommendations allowing adoption of accounting tools to the procedures of increasing standardization in financial statements. Findings: In order to reveal the impact of modern accounting procedures on the system of financial and economic performance indicators, a system of accounting procedures and indicators has been proposed. Practical Implications: The results of this study can be implemented into management practice to improve efficiency of property management for business units. Originality/Value: The core value of the study is to shift emphasis onto the aggregation of accounting and analytical tools for evaluation of property and inclusion of information reliability parameters into the system of financial and economic forecasting of business development.peer-reviewe

Josephson array of mesoscopic objects. Modulation of system properties through the chemical potential

The phase diagram of a two-dimensional Josephson array of mesoscopic objects is examined. Quantum fluctuations in both the modulus and phase of the superconducting order parameter are taken into account within a lattice boson Hubbard model. Modulating the average occupation number $n_0$ of the sites in the system leads to changes in the state of the array, and the character of these changes depends significantly on the region of the phase diagram being examined. In the region where there are large quantum fluctuations in the phase of the superconducting order parameter, variation of the chemical potential causes oscillations with alternating superconducting (superfluid) and normal states of the array. On the other hand, in the region where the bosons interact weakly, the properties of the system depend monotonically on $n_0$. Lowering the temperature and increasing the particle interaction force lead to a reduction in the width of the region of variation in $n_0$ within which the system properties depend weakly on the average occupation number. The phase diagram of the array is obtained by mapping this quantum system onto a classical two-dimensional XY model with a renormalized Josephson coupling constant and is consistent with our quantum Path-Integral Monte Carlo calculations.Comment: 12 pages, 8 Postscript figure

Representations of (2,n)(2,n)-semigroups by multiplace functions

We describe the representations of $(2,n)$-semigroups, i.e. groupoids with $n$ binary associative operations, by partial $n$-place functions and prove that any such representation is a union of some family of representations induced by Schein's determining pairs.Comment: 17 page

Holy Synod and Political Crisis of Interregnum

The features of the development of the dynastic crisis of the interregnum of 1825 through the prism of the functioning of one of the key public authorities - the Holy Synod is discussed in the article. An analysis of the literature allows us to conclude that in modern historiography, the events of the oath to Grand Duke Konstantin received conflicting estimates. It is noted that as a result there were several interpretative schemes of what happened in the capital on November 27. An appeal to the workflow of the Synod makes it possible to assert that from the point of view of the logic of the functioning of the state apparatus, a coup d’etat took place. An analysis of everyday activities, the key bureaucratic formulas in the protocols leads to the conclusion that the bureaucratic reaction to the oath to Konstantin did not correspond to the established traditions and was distinguished by haste and internal contradictions. This was reflected primarily in the decisions of November 27: the Synod decides on the oath, relying on oral reports from the synodal members, but the next day duplicates its own decision, referring to the jurisdiction of the Senate. Moreover, a comparison with the events of December 12-14 shows that the accession to the throne of Nikolai Pavlovich was carried out in accordance with the order established in the previous century and was distinguished by deliberate legal accuracy and consistency

PECULIARITIES OF PSYCHOLOGICAL COUNSELING WHEN SUPPORTED BY THE UNEMPLOYED

The features of psychological counseling of unemployed citizens are analyzed, the main tools are revealed that reveal the degree of instability of the psychological state of the unemployed, affecting the duration of being in an employment crisis and ways out of it. The main directions of psychological support for the unemployed are indicated. The main problems that arise when the unemployed are in intrapersonal conflicts for a long time.Анализируются особенности психологического консультирования безработных граждан, раскрываются основные инструменты, выявляющие степень неустойчивости психологического состояния безработных, влияющие на длительность нахождения в кризисе занятости и способы выхода из него. Указываются основные направления психологического сопровождения безработных. Основные проблемы, возникающие при длительном нахождении безработных во внутриличностных конфликтах

IMPROVING INFORMATION SUPPORT OF CRISIS MANAGEMENT BY ENTERPRISES ON THE BASIS OF USING COMMUNICATION TOOLS OF THE TECHNOLOGICAL PLATFORM

Information support of crisis management requires the creation of a communication infrastructure, based on the program-target method, within which technological standards and profiles are formed – technological platforms. The information support of the crisis management of enterprises, based on the use of communication tools of the technological platform, as an interface of the innovative infrastructure, allowing increase the efficiency of the information component of the enterprise management system, has been improved in the paper. Based on the technological platform, new research and production cooperations, innovation clusters will be formed, which will allow overcome the crisis state of enterprises

Representations of Menger (2,n)(2,n)-semigroups by multiplace functions

Investigation of partial multiplace functions by algebraic methods plays an important role in modern mathematics were we consider various operations on sets of functions, which are naturally defined. The basic operation for $n$-place functions is an $(n+1)$-ary superposition $[ ]$, but there are some other naturally defined operations, which are also worth of consideration. In this paper we consider binary Mann's compositions \op{1},...,\op{n} for partial $n$-place functions, which have many important applications for the study of binary and $n$-ary operations. We present methods of representations of such algebras by $n$-place functions and find an abstract characterization of the set of $n$-place functions closed with respect to the set-theoretic inclusion