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Experience in integrated report preparation by the organization of the Russian higher education system

Boronina E.S. Novosibirsk State University of Economics and Management, Novosibirsk, Russian Federation ( ella.boronina@gmail.com )

Journal: International Accounting, #1, 2018

Importance Globalization, public expectations and regulatory intervention make public reporting increasingly complex. A new reporting model is required that would help companies present information with maximum efficiency and support solutions that ensure financial stability and sustainable business practices.
Objectives The aim of the study is to reveal significant aspects of integrated report generation by educational organizations based on identification of key capitals of their business model.
Methods The study rests on works on theory and practice of accounting and reporting, intangible asset management, accounting and disclosure, and on determining a business model of higher education institutions under innovative development of the economy. The systems approach enabled to define interrelations of elements within the system. I also use methods of deduction and induction, comparison and analogies.
Results The paper presents proposals for information disclosure in the integrated report of the university, determines the elements of its capital, formulates basic elements of information and analytical base for report preparation by educational organizations that meet the reporting requirements of the GRI G4 Sustainability Guidelines and the Integrated Reporting Standard. The findings can be used for integrated reporting preparation, theoretical justification of development trends in the public reporting system.
Conclusions It is impossible to meet the requests of various stakeholders on the basis of modern reporting forms on organization activities. Integrated reports of higher schools provide unrelated financial and non-financial information to meet the interests of various stakeholders. It is crucial to improve approaches to information disclosure in financial, statistical and management accounting.


Analysis of client loyalty programs as component of effective tourist management

Efremova М.V. Doctor of Economic Sciences, Professor, Head, Department “Management in Service and Tourism Sectors”, the Nizhny Novgorod State University named after N.I. Lobachevsky –the National Research University ( emvnki@mail.ru )

Boronina D.I. Manager, Travel Company «San?xpressTr?vel», Moscow ( dasha_de-555@mail.ru )

Journal: Economic Analysis: Theory and Practice, #16, 2013

In the article the questions of formation of client loyalty programs in the tourist market are investigated. The results of the analysis of the programs initiated by tourist and hotel operators, the internet portals, and air carriers are given. The recommendations to travel agencies for formation of effective programs of loyalty are made.


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