SEARCH
 

Search

 

Результаты поиска 1 - 10 из 11
Начало | Пред. | 1 2 | След. | Конец


Evaluation of the corporate social responsibility of Russian companies on the basis of comprehensive analysis of non-financial reporting

Endovitskii D.A. Doctor of Economic Sciences, Professor, Rector, ( the Voronezh State University )

Nikitina L.M. Doctor of Economic Sciences, Professor of the Department of Economics and Organizations Management, the Voronezh State University ( lanikitina@yandex.ru )

Borzakov D.V. Graduate Student of the Department of Economics and Organizations Management the Voronezh State University ( dimbasss90@mail.ru )

Journal: Economic Analysis: Theory and Practice, #8, 2014

The article considers the research results of evaluation of the corporate social responsibility of Russian companies on the basis of public information. The article reads of the disclosure level and specific character of nonfinancial reports. It also identifies the key issues, which make difficulties for a proper evaluation, and the trends of the corporate-social-responsibility practical development.


Employing the Data Envelopment Analysis approach for assessment of debtor’s creditworthiness and credit limit

Endovitskii D.A. professor, Voronezh State University ( eda@ekon.vsu.ru )

Bakhtin K.V. graduate student, Voronezh State University ( kbakhtin@mail.ru )

Journal: Finance and credit, #19, 2010

This article presents assessment of relative creditworthiness of Russian companies in 2003-2004 based on the Data Envelopment Analysis approach. Also, it provides detailed description of credit limit valuation for a retail company. Financial statements of 19400 manufacturing and 24900 trade companies from agency of economic information Prime-TASS were employed for the analysis. A large number of companies allow a researcher to make assessment of industries’ homogeneity, find out the most and the least efficient company in the sector, follow the timing of structural changes in particular industries.


Complex financial analysis of an educational institution

Endovitskii D.A. Voronezh State University, Voronezh, Russian Federation ( rector@vsu.ru )

Pozhidaeva T.A. Voronezh State University, Voronezh, Russian Federation ( tap@umc.vsu.ru )

Journal: Economic Analysis: Theory and Practice, #25, 2014

Under the current conditions of budget cuts and considerable restraint of extra budgetary funds the national educational institutions have faced the problem of improving of their competitive advantages in order to gain the influx of financing. An Annual Report, including a substantial section devoted to financial analysis of the educational institution plays an important role in informing people interested in getting higher education or further vocational education about the institution's performance. Presently there are practically no methods of financial analysis of educational institutions including state government-financed ones. The paper offers methodical approaches to the complex financial analysis of educational institutions.


Modelling of credit risk dependence on company’s financial position

Endovitskii D.A. professor, Voronezh State University ( eda@ekon.vsu.ru )

Bakhtin K.V. graduate student, Voronezh State University ( kbakhtin@mail.ru )

Journal: Economic Analysis: Theory and Practice, #4, 2010

In this article two new models (model of decision-making about lending money, model of assessment of provision for loan impairment) with quantitative and qualitative factors were suggested. Data envelopment analysis (DEA) was used for making a model for credit risk assessment. As opposed to the broadly known multiple discriminant analysis (which requires priori information, i.e. good/bad classification), DEA requires solely ex-post information (set of ratios to maximize and minimize). Thus, one can analyze a larger number of companies using financial statements. Some papers show that the DEA approach predicts future corporate distress not worse than the multiple discriminant analysis approach.


The dialectics of theoretical and methodological background of economic analysis

Endovitskii D.A. Voronezh State University, Voronezh, Russian Federation ( eda@econ.vsu.ru )

Lyubushin N.P. Voronezh State University, Voronezh, Russian Federation ( lubushinnp@mail.ru )

Babicheva N.E. Voronezh State University, Voronezh, Russian Federation ( sigaeva@mail.ru )

Journal: Economic Analysis: Theory and Practice, #20, 2015

Subject A dialectical approach to the development of science suggests that the analysis and synthesis of phenomena and processes are interrelated. Interdisciplinary problems have become acute under conditions of limited resources and the need to use the laws of systems development to optimize phenomena and processes.
     Objectives The objectives of the study are to research and extend theoretical and methodological foundations of economic analysis and to forecast its further development.
     Methods In the study, we used a historical approach with the application of general and special methods of analysis, synthesis and analogies.
     Results We found out that the studied works identify time intervals of the theoretical and methodological foundations of economic analysis development in different ways. Scientists and specialists identify up to nine stages in the development of economic analysis. They are unanimous about the initial stage of the formation of economic analysis as a science, stating that it was the beginning of the 20th century, when there was a need for assessing balance sheet, especially in the event of bankruptcy. The last stage has some specifics, like transformation of the methodology and techniques of the economic analysis aimed at the study of the life cycle, risk; development of resource-oriented methodology; focus on integrated reporting; formation of economic-social-environmental analysis and indicators of sustainable development.
     Conclusions and Relevance We conclude about a possibility to combine the economic analysis by types of activity, make it an interdisciplinary one, and call it A Business Entity Performance Analysis.


The effectiveness of University staff remuneration: An information environment for the analysis

Endovitskii D.A. Voronezh State University, Voronezh, Russian Federation ( rector@vsu.ru )

Belenov O.N. Voronezh State University, Voronezh, Russian Federation ( belenov@vsu.ru )

Chumachenko L.V. Voronezh State University, Voronezh, Russian Federation ( chumachenko@vsu.ru )

Journal: Financial Analytics: Science and Experience, #28, 2016

Subject The article deals with the issues of improvement of the organizational and methodological aspects of analysis of the University staff remuneration effectiveness, namely the identification of the information environment for such an analysis.
Objectives The article aims to provide the rationale for introducing the terms of information space, information field, and information environment in the definitions of economic analysis, and offer a practice-oriented structuring of information environment to analyze the effectiveness of University staff remuneration.
Methods To obtain the results, we used methods of analysis, comparison, analogy, a comprehensive approach, and the methods of generalization, classification, and interpretation.
Results We structured the information environment for the University staff remuneration performance analysis on the basis of separation of information flow directions, the nature and availability of information. We characterize each one of the environment's elements. We present an analytical project file structure. The paper introduces new definitions of the terms of applicable normative and legal documents, local normative acts, information product of economic analysis.
Conclusions Information support of the remuneration efficiency analysis can be divided into regulatory and background information that is public or confidential in nature, and that reflects the specificity of the object and subject of study. An information product of this analysis should provide the basis for performance evaluation and adjustment of the functioning of the system of remuneration. The data that form the basis of information environment analysis, must be stored in a structured file of the analytical project.


From Assessment of Organization's Financial Standing to Integrated Methodology for Analysis of Sustainable Development

Endovitskii D.A. Voronezh State University, Voronezh, Russian Federation ( eda@vsu.ru )

Lyubushin N.P. Voronezh State University, Voronezh, Russian Federation ( lubushinnp@mail.ru )

Babicheva N.E. Voronezh State University, Voronezh, Russian Federation ( sigaeva@mail.ru )

Kupryushina O.M. Voronezh State University, Voronezh, Russian Federation ( olgakupryushina@umc.vsu.ru )

Journal: Digest Finance, #2, 2017

Importance The issue of sustainable development and sustainable growth of social product has been discussed by the international professional community since the second half of the 20th century. Nowadays, there is a need to develop key indicators characterizing both financial standing and sustainable development of organizations, and a methodology for their assessment.
Objectives The aim of the study is to review the problems related to the assessment of financial condition and analysis of sustainable development of organizations.
Methods The study draws upon general scientific principles and research methods, namely, analysis and synthesis, induction and deduction, grouping, comparison, abstraction, generalization, analogy, and modeling.
Results Sustainable development can be viewed as a process and as a state. As a process, the sustainable development of the organization has a time period, during which its characteristics change. The principal characteristic is a relative share of intensive factors in the revenue for the considered type of resources. It served as a classification criterion for evaluation of processes according to the golden ratio principle. We identify absolute, stable, unstable, and crisis types of sustainable development.
Conclusions and Relevance The analysis of organizations' operations is impeded by the lack of legal framework and available averaged values of indicators characterizing the financial condition by type of economic activity. It is important to develop analytical procedures that measure all types of capital of integrated reporting, the interactions between them, and the value of the entire business.


From the assessment of organization's financial standing to the integrated methodology for analysis of sustainable development

Endovitskii D.A. Voronezh State University, Voronezh, Russian Federation ( eda@vsu.ru )

Lyubushin N.P. Voronezh State University, Voronezh, Russian Federation ( lubushinnp@mail.ru )

Babicheva N.E. Voronezh State University, Voronezh, Russian Federation ( sigaeva@mail.ru )

Kupryushina O.M. Voronezh State University, Voronezh, Russian Federation ( olgakupryushina@umc.vsu.ru )

Journal: Economic Analysis: Theory and Practice, #12, 2016

Importance The issue of sustainable development and sustainable growth of social product has been discussed by the international professional community since the second half of the 20th century. Nowadays, there is a need to develop key indicators characterizing both financial standing and sustainable development of organizations, and a methodology for their assessment.
Objectives The aim of the study is to review problems related to assessment of financial condition and analysis of sustainable development of organizations.
Methods The study draws upon general scientific principles and research methods, namely, analysis and synthesis, induction and deduction, grouping, comparison, abstraction, generalization, analogy, and modeling.
Results Sustainable development can be viewed as a process and as a state. As a process, the sustainable development of the organization has a time period, during which its characteristics change. The principal characteristic is a relative share of intensive factors in the revenue for the considered type of resources. It served as a classification criterion for evaluation of processes according to the golden proportion principle. We identify absolute, stable, unstable, and crisis types of sustainable development.
Conclusions and Relevance The analysis of organizations' operations is impeded by the lack of legal framework and available averaged values of indicators characterizing the financial condition by type of economic activity. It is important to develop analytical procedures that measure all types of capital of integrated reporting, the relationship between them, and the value of the entire business.


Corporate sustainability as a response to civilizational challenges: An analysis of the content

Endovitskii D.A. Voronezh State University, Voronezh, Russian Federation ( rector@vsu.ru )

Panina I.V. Voronezh State University, Voronezh, Russian Federation ( panina@econ.vsu.ru )

Pankratova M.V. Atos Russia, Voronezh, Russian Federation ( marina.pankratova@rambler.ru )

Journal: Economic Analysis: Theory and Practice, #6, 2017

Importance The modern world is experiencing economic, environmental and social upheavals. If a corporation wants to maintain its socio-economic status, it should have a vision of main trends in civilizational changes and choose a strategy enabling to efficiently combine its business interests with participation in the process of sustainable development of the society.
Objectives The study aims to evaluate the applicability of the Toffler's wave theory in modern Russian and world realities, the potential of the business philosophy of corporate sustainability in optimizing the public pressure on the corporation.
Methods The conceptual basis of the research is theories of post-industrial society, sustainable development, corporate social responsibility, stakeholders, and corporate sustainability. The published results are obtained using the analysis, historical and logical approaches.
Results We present a modern empirical confirmation of A. Toffler's ideas about economic characteristics of the Third Wave; disclose the potential of the corporate sustainability concept in overcoming the civilizational challenges; define the terminological problem that evolved in the Russian segment of scholarly works on the theory of corporate sustainability, underpin the ranking of objectives of a commercial corporation and present their new graphic interpretation. The paper introduces the terms of partner networks and persons controlling the corporation into the Russian-language conceptual framework for corporate sustainability.
Conclusions The terminological confusion of the concepts of sustainable development and corporate sustainability still exists in Russia. The basis of corporate sustainability is the harmonization of efforts of the corporation to achieve its economic, social and environmental goals. Economic goals are immanent to a commercial corporation, while social and environmental ones should be achieved through the influence of stakeholders and society as a whole, as well as ethical norms.


Analyzing the performance of a higher school institution based on public reporting under the probabilistic approach

Endovitskii D.A. Voronezh State University, Voronezh, Russian Federation ( rector@vsu.ru )

Endovitskaya E.V. Voronezh State University, Voronezh, Russian Federation ( elena.endovitskaya@yandex.ru )

Belenov B.O. Voronezh State University, Voronezh, Russian Federation ( bobelenov@rosatom.ru )

Journal: Economic Analysis: Theory and Practice, #24, 2015

Importance The dynamic integration of higher school institutions into the world community requires a change in approaches to their performance assessment. In this case, public reporting plays a huge role, as with its help educational institutions provide information on their activities to the general public. It is on the basis of public reporting various stakeholders analyze the competitiveness and prestige of the education. In this regard, one of the pressing problems is to build a rating based on indicators of public reporting.
     Methods For the rating, we used the stochastic and probabilistic approaches and statistical methods. The rating is understood as a qualitative ordinal variable, using which we assign an object to the certain class. This understanding allows applying econometric models for the analysis and forecasting ratings. This, in turn, opens up new possibilities for analyzing and obtaining more information on a particular higher school.
     Results We have developed an approach to probabilistic assessment of a high school performance, which rests on the principle of differentiation of educational institutions as effective and ineffective. The approach is implemented using the binary choice model, and the model allows assessing the possibility of achieving the efficient frontier by the institution, which is formed by the performance results of the best higher schools of Russia.
     Conclusions and Relevance The proposed approach to the rating enables to highlight the key factors and establish their relevance to place occupied in the ranking. In addition, it contributes to developing a set of measures to improve the values of the indicators, to strengthen the competitiveness, and thus contributes to increasing the efficiency of the educational institution.


Результаты поиска 1 - 10 из 11
Начало | Пред. | 1 2 | След. | Конец


Отсортировано по релевантности | Сортировать по дате