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A review of current approaches to the assessment of the management efficiency of the socio-ecological-economic system

Val'ko D.V. South Ural Institute of Management and Economics, Chelyabinsk, Russian Federation ( valkodv@inueco.ru )

Golubeva O.L. Chelyabinsk State University, Chelyabinsk, Russian Federation ( golubeva.ol@mail.ru )

Journal: Regional Economics: Theory and Pactice, #4, 2018

Importance This article deals with the issues of development and management of large and complex socio-ecological-economic systems.
Objectives The article aims to systematize the basic modern approaches in estimation of efficiency of management of socio-ecological-economic systems, and also compare some peculiarities of the approaches.
Methods For the study, we used the methods of systems approach, structural and logical, and factor analyses.
Results The article highlights three groups of the studied current approaches to socio-ecological-economic system management estimation.
Conclusions The analysis of scientific literature testifies to absence of the generally accepted view on taxonomy of approaches to estimation of efficiency of management of socio-ecological-economic system. Theoretical and applied approaches to this assessment evolves in two directions, namely, the development of tools for specific tasks and reliance on conceptual content.


An analysis of regional economy and the search for reserves of the gross-value-added growth in the region

Kazakova N.A. Plekhanov Russian University of Economics, Moscow, Russian Federation ( axd_audit@mail.ru )

Golubeva G.F. Plekhanov Russian University of Economics, Moscow, Russian Federation ( golubeva_g@mail.ru )

Journal: Regional Economics: Theory and Pactice, #44, 2015

Importance The article deals with the present-day problems of regional economic policies of the Kaliningrad oblast.
     Objectives The paper aims to estimate the economic growth and elaborate proposals for improving the gross value added of production in manufacturing activities in the region.
     Methods We used the results of statistical and sociological research, qualitative, quantitative and factor analyses, as well as the regulatory and legislative framework that defines the specifics of the region as a special economic zone.
     Results We developed and present certain proposals to improve gross value added of products in the manufacturing activities of the Kaliningrad oblast.
     Conclusions We concluded that the processing industries are in precarious economic situation and exposed to the strong influence of many factors: currency fluctuations, instability of financial and commodity markets, changing consumer demand, risk of supply of raw materials, materials and components.


The methodology of economic analysis to identify priority types of industrial production in the aspect of sustainable development of regional economy

Kazakova N.A. Plekhanov Russian University of Economics, Moscow, Russian Federation ( axd_audit@mail.ru )

Golubeva G.F. Plekhanov Russian University of Economics, Moscow, Russian Federation ( golubeva_g@mail.ru )

Journal: Economic Analysis: Theory and Practice, #27, 2015

Importance The current stage of economic development of the Kaliningrad region is associated with the development of a new industrial policy arising from the termination of the preferential treatment of the special economic zone in 2016. It requires adjustments to previously used governance and identifies the most important one for the sustainable development of the region's industrial production.
     Objectives On the basis of economic analysis and assessment of the state of industrial production of the Kaliningrad region, we should identify the determinants and reserves of the gross-value-added growth, and justify the priority industrial plants to provide them with direct and indirect financial support to enhance the sustainable development of the regional economy.
     Methods The conducted research and factual information received about the activities of industrial enterprises of the region, the combination of qualitative and quantitative methods, including factor analysis, as well as regulatory and legislative framework that defines the specifics of the region as a special economic zone served as a methodological framework of the performed study.
     Results We compartmentalized industries and businesses of the region by key economic indicators, including the sources of raw materials, markets, and the percentage of value added in production, the level of import dependence. This made it possible to justify a system of criteria for the selection of priority types and subjects of industrial plants to provide them with State support.
     Relevance Identification and ranking of promising industrial manufacturing of the Kaliningrad region is based on an assessment of the existing capacity, taking into account changes in the global and Russian markets. The results of the research can be used in the formulation of economic policies in the region.


Acounting of social-ecological expanses

Golubeva N.A. the senior teacher of chair Book keeping, the analysis and audit Russian People’s Friendship University ( karagod.natali@rambler.ru )

Journal: International accounting, #9, 2009

The accounting practice of social-ecological expenses is generalized in accordance with legislative documents and inclusion in national accounting principles of obligations on compensation of a potential ecological damage is proposed.


Evaluation of the effectiveness of the socially responsible activities of the enterprise

Golubeva N.A. leader lecturer of department “ Accounting, Auditing and Statistics”, Russian Peoples' Friendship University ( karagod.natali@rambler.ru )

Journal: International accounting, #6, 2012

The article presents one approach to the evaluation of the results of the activities of the socially responsible enterprises, based on indicators for sustainable development and according to ISO 26000.


Part of the audit team is the most important factor of external quality assurance verification of corporate social reporting

Golubeva N.A. candidate of economic science, senior teacher of the Department of Accounting, Auditing and Statistics, the Peoples' Friendship University of Russia ( ya.golubeva-na@yandex.ru )

Journal: International accounting, #6, 2014

In the article the features corporate social accountability and offered the option of an internal approach to ensure an acceptable level of risk not detecting when external verification of corporate social reporting.


Study of the evolution of corporate social reporting of russian companies

Rykova I.N. PhD, Associate Professor of Accounting, Auditing and Statistics, Russian Peoples' Friendship University ( rycova@yandex.ru )

Golubeva N.A. lecturer in Accounting, Auditing and Statistics, Russian Peoples' Friendship University ( ksorudn@rambler.ru )

Journal: International accounting, #9, 2010

The current issue of the quality of social reports of Russian enterprises is the need functional correction of organizational - economic mechanisms to implement the principles of social responsibility and adherence to international standards of AA 1000 and GRI.


Features of the formation of national database approaches to auditing practices for social responsibility

Golubeva N.A. lecturer in Accounting, Auditing and Statistics, Russian Peoples' Friendship University ( ksorudn@rambler.ru )

Karagod V.S. PhD (Economics), Professor, Head of Department Of Auditing, Accounting and Statistics of the People's Friendship University of Russia ( karagod-vs@rambler.ru )

Journal: International accounting, #41, 2011

The paper considers that the adoption in late 2010, ISO 26000 allows us to predict a further increase in activity of processes of social responsibility of Russian business. It is defined by this standard and the standard AA1000 mandatory audit verification faces a number of problems associated with the debatable approaches to determining the critical parameters of its execution.


Statement of the accounting of social-ecological activity of the company in the conditions of formation of the corporate social reporting

Golubeva N.A. the senior teacher of chair Book keeping, the analysis and audit Russian People’s Friendship University ( karagod.natali@rambler.ru )

Journal: Economic Analysis: Theory and Practice, #27, 2009

The practical decision of formation of the working book of accounts intended for gathering and reflexion the information for the corporate social reporting is proposed.
     Multilevel analytical processing of accounting information
     - provides quarter-based condensed report on social-ecological activity expenses;
     - allows to follow the dynamics of strategic targets achievement on responsible business dealing;
     - facilitates performance of the obligatory requirement of international standard GRI about auditor independent confirmation of reliability of the corporate social reporting in Russia.


Internal audit: the challenge of conformity to standards support GRI and ISO 26000 to identify stakeholders and assessing their companies claims

Golubeva N.A. lecturer in Accounting, Auditing and Statistics, Russian Peoples' Friendship University ( ksorudn@rambler.ru )

Journal: International accounting, #17, 2011

Substance of internal audit is to provide guarantees and advice, helping the Organization reach goals. Guarantee scope and consultations have increased considerably in recent years and now includes the following areas: risk management, internal control and corporate governance. This article addresses the practice of internal auditing assurance of conformity to standards GRI and ISO 26000 by taking into account the views of stakeholders during the implementation phase of the principles of social responsibility.


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