Techniques for assessing the investment attractiveness of a commercial organization based on classical methods of strategic economic analysis

Purpose: The development of methodological support for assessing the investment attractiveness of a commercial organization, considering modern information requests of stakeholders. Design/Methodology/Approach: As part of the research, the authors have developed an algorithm for investment attractiveness assessment of a commercial organization by using the scenario method of economic analysis. Findings: It is proved that the main disadvantages of the existing methods of assessing investment attractiveness are: the lack of strategic orientation of the assessment; ignoring the influence of most external and internal factors of activity; the inability to assess the risk of investing in the analyzed object; the need to compare with the level of investment attractiveness of similar organizations for an objective interpretation of the results. Practical implications: To eliminate the significant shortcomings of modern methodological support in this area, the authors recommend the use of scenario method of strategic economic analysis in the process of assessing the investment attractiveness of the organization. Originality/Value: The scenario method of strategic economic analysis proposed by the authors complements the existing approaches with the ability to take into account potential risks when making a far-sighted decision to invest in an organization by combining the results of retrospective analysis and forecasting changes in the quantitative and qualitative characteristics of financial and economic activity.peer-reviewe

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

Alterations in venous blood flow of lower uterus segment and cervix of uterus at physiological course of preliminary period

Research objective. The objective of this research is the study of venous blood flow parameters of lower uterus segment and cervix of uterus at the physiological course of preliminary period. Material and methods. The study was based on the investigation of the course of preliminary period of 90 patients with physiological delivery at term. Results. There is a growing rate of venous blood flow of lower uterus segment and cervix of uterus at rest as well as at peak of contractions. Conclusion. Veins are transformed into structures similar to lacunae at the physiological course of preliminary period. There is a growing rate of venous blood flow of lower uterus segment and cervix of uterus which results in blood storage and seems to be one of the mechanisms leading to cervical dilatation

Investment attractiveness of small innovational business under the conditions of globalization and integration

Purpose – The purpose of the article is to study the problems and perspectives of increase of investment attractiveness of small innovational business under the conditions of globalization and integration. Design/methodology/approach – With the help of corresponding methods of conduct of scientific research, the work performs comparative analysis of approaches to determination of small innovational business and SWOT analysis of attraction of investments into development of small innovational business under the conditions of globalization and integration. Findings – The authors determine peculiarities of functioning and development of small innovational business under the conditions of globalization and integration and determine problems and perspectives of attraction of investments into development of small innovational business under the conditions of globalization and integration. Originality/value – The most important item of scientific novelty of this work is the proprietary mechanism of increase of investment attractiveness of small innovational business under the conditions of globalization and integration.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

Current issues of corporate integrated reporting development in Russia

The subject of the author's research is the genesis of integrated corporate reporting as an innovative model of business reporting. The article discusses the problems of theoretical and methodological nature associated with the process of forming integrated corporate reporting at the present stage. The authors studied the composition of integrated reporting for the main industry sectors, and it is concluded that it is practically no different from reporting in the field of sustainable development. As a research tool for processing and systematizing information, the methods of classification, grouping, comparative analysis, synthesis, aggregation, comparison of alternatives are used. One of the reasons for the current situation, according to the authors, is the lack of appropriate methodological and accounting and analytical support for the preparation of corporate integrated reporting that meets modern requirements and high quality standards of the generated reports, which, according to the authors, should be based on the idea of disclosing the use of capital and conditions of added value creation.peer-reviewe

Management of investment attractiveness of enterprises: Principles, methods, organization

In modern conditions for effective activity of the enterprise is particularly relevant is the problem of the mobilization and effective use of investments. Investment attractiveness is an integral part of business activity of business entities, including production, innovation, market, marketing and other activity. Formation of investment attractiveness, the development of a clear investment strategy, determining its priorities, to mobilize all sources of investment is critical to sustainable and qualitative development of enterprises in today's challenging environment. It is the process of investing; the firm sets the rhythm of existence in the period before the implementation of the new investment project. The logic of the functioning of the company is presented as follows: Investments - the period of growth of fixed costs - the company achieve non-profit development (the threshold of profitability) - capacity-financial stability - new investments, etc. the Existence and efficient operation of the enterprise in market conditions of managing unrealistic without well-established management of its capital, that is, the main types of funding (investment of resources) in the form of material and money, various types of financial instruments. Capital of the company is, on the one hand, the source and the result of activity of the enterprise

THE PROCEDURE FOR THE PARTICIPATION OF SMALL BUSINESS ENTITIES-AGRICULTURAL PRODUCERS IN THE PUBLIC PROCUREMENT PROCESS

Background. Currently, agro-industrial holdings occupy a dominant position in Russia, which creates certain imbalances both in the agricultural and processing industries of the agro-industrial sector of the economy. In this connection, it is necessary to create conditions for the full functioning of SMP-agricultural producers. For this purpose, cooperation, conclusion of contracts or participation in state and municipal procurement can be used. Purpose. Determination of the algorithm of participation of SMP-agricultural producers in the procurement process at the state and municipal levels. The work is theoretical in nature and is aimed at developing methodological approaches to the implementation of state and municipal purchases from agricultural producers. Materials and methods. The study is based on legislative and regulatory acts and, at the same time, on the opinions of various authors on the problem of the participation of SMEs in the contract system of state and municipal procurement. Results. In the course of the study, legislative and regulatory acts were considered in relation to procurement of various levels; an assessment of the participation of small businesses-agricultural producers in the field of public procurement was given; algorithms for the participation of this kind of entities in the procurement process were formed. Conclusion. As a result, various aspects and features of the participation of small businesses in public procurement were identified

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