Reasonability, peculiarities and consequences of applying the interdisciplinary research approach towards accounting
Kozlova M.O. PhD in Economic Sciences, Associate Professor, Department "Fundamental Economic Disciplines", the Zhytomyr State Technological University, Ukraine ( MO_Kozlova@mail.ru )
Journal: International Accounting, #19, 2013
The application reasonability of interdisciplinary research approach towards accounting has been proved as well as its' positive and negative consequences have been disclosed and the potential additional capacities have been revealed.
Kozlova M.O. PhD in Economic Sciences, Associate Professor, the Department of Fundamental Economic Disciplines, the Zhitomir State Technological University, Ukraine ( MO_Kozlova@mail.ru )
Journal: International Accounting, #25, 2013
In the article it is revealed and highlighted the attitude of foreign colleagues towards teaching accounting history as an academic discipline, the problematic issues concerning forming competent and encouraged teaching staff as well as the level of students' readiness are considered and disclosed; also the approaches towards course structuring and specific matters of presenting materials are presented.
Kozlova M.O. PD in Economic Sciences, Associate Professor, the Department of Fundamental Economic Disciplines, the Zhytomyr State Technological University, Ukraine ( MO_Kozlova@mail.ru )
Journal: International Accounting, #24, 2013
In the article the special attention is paid to the fact that psychological and linguistic aspects directly and indirectly influence the accounting organization, the functioning of the accountancy as well as on the process of reporting because such subjects of organization and keeping records as well as the internal and external users of accounting information are involved into these processes. The specific principles of internal managerial accounting reporting which may not be followed without taking into consideration the psychological aspects are concretized. The psycho-linguistic components of the professional risk of an accountant as well as the display of linguistic and psychological aspects as communicative barriers complicating the process of requirements formalization are considered.
Efimova O.V. Financial University under Government of Russian Federation, Moscow, Russian Federation ( email@example.com )
Kozlova E.A. Financial University under Government of Russian Federation, Moscow, Russian Federation ( firstname.lastname@example.org )
Journal: Financial Analytics: Science and Experience, #47, 2016
Importance The research examines what impact sustainable development factors of supply chain have on general efficiency and corporate development.
Kozlova E.V. Ivanovo State University of Chemistry and Technology, Ivanovo, Russian Federation ( KozlovaE.V@yandex.ru )
Volynskii V.Yu. Ivanovo State University of Chemistry and Technology, Ivanovo, Russian Federation ( email@example.com )
Journal: Economic Analysis: Theory and Practice, #16, 2015
Subject The subject of the research is to perfect the assessment of material resource suppliers of machine building enterprises and to develop the techniques and algorithm of preliminary assessment of suppliers.
Ivasjuk R.J. the post-graduate student of chair of anti-recessionary management Financial faculty, The Nizhniy Novgorod state university of N.L. Lobachevsky ( Romanij@inbox.ru )
Kozlova Е.Е. assistant lecturer of anti-crisis management, N.I. Lobachevsky State University of Nizhny Novgorod ( firstname.lastname@example.org )
Journal: Economic Analysis: Theory and Practice, #23, 2010
Article analyzed method for assessing the financial status of small enterprises on the basis of ratio analysis. A system of indicators that best characterize the financial state of small images.
Kozlova L.V. the graduate student of department anticrisis control, Nizhny Novgorod state university N.I. Lobachevsky - National research university ( email@example.com )
Journal: Financial Analytics: Science and Experience, #4, 2011
The analysis of the procedures, utilized by banks for evaluating solvency of borrower, is carried out on the basis of normative reports. Dana is the estimation of the use of credit resources by banks and by the real sector of economy. The conclusion is made that the state of economy can be characterized as debt, in this case a constant increase in the credit resources, which are not led by credit organizations to the real sector of economy, occurs.
Kozlova S.B. Department of Economic Policy, Prefecture of South Administrative District of Moscow, Moscow, Russian Federation ( firstname.lastname@example.org )
Journal: Regional Economics: Theory and Practice, #30, 2014
The article deals with the effective use of the budgetary funds allocated for the provision of public services and utilities. The article reviews the specific features of financing services as to the experience of Moscow where a network of public institutions in the area of housing is actively developing, while State-sponsored institutions and unitary enterprises are functioning in many Russian cities. The findings have practical implications for the funding of services and internal financial control.
Kozlova S.B. postgraduate student, the Finance Academy under the Government of the Russian Federation ( email@example.com )
Journal: Economic Analysis: Theory and Practice, #36, 2009
The article emphasizes the necessity of economic appraisal of budget investments in housing and utility complex by the government. The necessity for appraisal is determined by the importance of investing into fixed assets within the frame of the state antirecession policy. In the article suggests a mechanism of project selection for investments giving the example of targeted investment programs as a part of a federal or regional budgets. The conclusions made in the article could be considered by state executive bodies responsible for investing budget funds into housing and utility complex.
Zabolotskaya N.V. economist of economic management department of OAO “Magnitogorsk Metallurgical Plant”
Kozlova T.V. candidate of economic sciences, associate professor, head of department of finances and accounting of GOU VPO “Magnitogorsk State Technical University named after Nosov G.I.”
Journal: Economic Analysis: Theory and Practice, #5, 2009
Successful business development is the result of rational management based on use of information about enterprise capacity. Enterprise capacity is the factor of dynamic business development. Consequently business development is conditioned by corresponding economic potential of the enterprise. Besides activity of an economic subject is a complex system that is formalized and described by indicators and aimed at support but oftener increase of its economic potential.
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