Principles of forming a modern accounting and analytical model of commercial organization in digital economy

Purpose: The article presents basic methodological approaches to the creation of a new model of forming and functioning of the accounting and analytical system to meet the information needs of internal and external stakeholders of organizations. Design/Approach/Methodology: Substantiation of the principles of building a system for accounting and analytical information management that meets current conditions for the business functioning using modern hardware and software. Findings: The developed model of cascade functioning of organization’s information support system optimizes the structure and content of accounting and analytical modules, contributes to the effective implementation of management functions, timely control and rapid response to the impact of negative factors. Practical implications: The principles of information flow management system constructing formulated in the article contribute to optimization of expenses for organization of accounting and analytical functions, improvement of quality of financial and non-financial reporting, realistic assessment and forecasting of business efficiency. Originality/Value: The proposed new model for constructing an accounting and analytical information base allows to improve the procedures of collection, processing, storage and disclosure of financial and non-financial information, to create a balanced structure of the database on the basis of cascade digitization of primary and derived data.peer-reviewe

Institutional analysis of the regulatory and legal framework for financial reporting control in Russia

The study contains the main approaches to the determination of various institutions affecting Russian accounting from the standpoint of their formal and informal types. In modern conditions, the economic actions of a subject must be matched to external factors that determine the correctness of economic decision-making, as well as consistency and the development of correct patterns and behavior algorithms that are most effective for each specific situation. Through the institutional analysis, the authors have identified several inconsistencies in the regulatory framework of related institutions and suggested ways to eliminate these disparities. Inter-institutional discrepancies have been found between law and accounting institutions, indicating non-compliance in the accounting practice of the substance over form principle, between recognition in the bookkeeping and tax accounting of the transfer of assets and liabilities ownership, as well as differences in the recording of investment real estate in the financial statements according to IFRS institutions and Russian national standards.peer-reviewe

Statistical methods for analyzing financial statements of Russian organizations in the context of IFRS implementation

In the context of the transition to international financial reporting standards (hereinafter - IFRS), issues of bringing Russian financial statements closer to an international format are of relevance. In order to develop Russian reporting adapted to the new requirements of the format, the authors have conducted polls of the accounting services of large, medium and small business organizations about the desirability of including the indicators from the minimum list of international reporting articles in their reports. Based on the methods used by the Institute of Statistics in the study of Russian financial statements methods of selective observation, questioning, methods of processing the data obtained, namely, calculating the proportion of reporting indicators using the A. Salai and V. Ryabtsev index, the authors justify the inclusion in the Russian financial reporting a series of indicators proposed by IFRS. The results of the study can be used in the transformation of statements, as well as in the construction of consolidated financial statements generated in Russia in accordance with the requirements of IFRS.peer-reviewe

Studies on the regularities of the steelmaking zinc-bearing dusts leaching in ammonium chloride solutions

Dust from steelmaking production, in particular electric arc furnace dust (EAFD), is a rich secondary source of zinc. Different approaches to the EAFDs processing with the production of zinc oxide and metal phases as a final product have been studied. Ammonium chloride leaching is selective for zinc, does not require special acid-resistant equipment, and is relatively cheap. The advantages of this method are the possibility of obtaining metallic zinc as a commercial product and the absence of the need for additional solution purification from iron and chlorine ions. Chemical and mineral characterization of Waelz-oxide after the first stage of calcination are presented, the main identified phase is zinc oxide (ZnO), a small amount of Zn associated with iron (Zn2Fe2O4) in the ferrites form and lead in the oxide phase (PbO) are also determined. The thermodynamic analysis of the Zn(II) – NH4Cl – NH3 – H2O system in the HYDRA software medium was carried out, the main zinc compounds were determined under leaching conditions. A matrix of changing conditions is compiled with using the full three-factor experiment method. Based on the obtained results, in the Statistica-10 program, three-dimensional dependences of zinc extraction on varied parameters were constructed and equations describing these dependencies were obtained. The optimal leaching parameters were determined: the concentration of ammonium chloride 4 mol/dm3, the concentration of ammonia 4 mol/dm3, the ratio L:S = 15. © 2019, "Ore and Metals" Publishing house. All rights reserved

The problem of identification of upper respiratory tract infectious diseases

Основными возбудителями воспалительного процесса верхних дыхательных путей являются S. pyogenes и S. aureus, на долю которых приходится от 25 до 60 % выделенных возбудителей. Сравнение пейзажа выделенных культур показало их количественную и качественную идентичность у взрослого и детского населения.The main causative agents of inflammation of upper respiratory tract are the S. pyogenes and S. aureus, which accounted for 25 to 60 % of the isolated pathogens. Comparing of isolated culture pictures showed their qualitative and quantitative identity in the adult and child population