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Integratedreporting:questions of formation andanalysis

Kogdenko V.G. National Research Nuclear University “MEPhI” ( kogdenko7@mail.ru )

Mel'nik M.V. Financial University under the Government of Russian Federation ( diakina2002@mail.ru )

Journal: International accounting, #10, 2014

The subject of this article is the improvement of integrated reporting in terms of its formation and analysis. The authors propose a number of indicators to analyze the six categories of capital and the algorithm analysis of business-created values. The article may be useful to experts of various financial services, who make financial decisions in the sphere of value-oriented management.


System approach to economic analysis of assets of a business entity

Enovitskiy D.A. doctor of economic sciences, professor, pro-rector of Voronezh State University, head of the department of economic analysis and audit

Journal: Economic Analysis: Theory and Practice, #15, 2009

The problem of analysis of a business entity takes one of the central positions in theory and methodology of economic analysis. Urgency of their analytical research reinforces only in conditions of crisis and post crisis economy. This is connected with the fact that effective management of an organization one needs reliable and objective data about structure and dynamics of assets, technical condition, depreciation risk, physical and moral feasibility of property, sources of its formation and cost of financing, rationality of use and turnover. Assets directly influence results of activity of an organization and cost of business (in case of public organizations it influences their capitalization).
      At the same time there exists definite terminological confusion in definitions of assets especially for the purposes of accounting and analytical practice; articles and books of scientists economists lack general consolidated viewpoint at contents of notions “methodology”, “system approach”, “complexity”, “methodic”. This article is devoted to disclosure of these important for science and practice notions by example of economic analysis of assets. Using great experience of researches in the field of methodology of economic analysis conducted by Russian scientists S.K. Tatur, M.I. Bakanov, A.D. Sheremet, V.V. Kovaliov, M.V. Mel’nik, Yu.I.Chernyak the author tried giving proof of own viewpoint on these complex matters argumentatively.


Analysis of integrated reporting: The natural capital

Mel'nik M.V. Financial University under Government of Russian Federation, Moscow, Russian Federation ( diakina2002@mail.ru )

Kogdenko V.G. National Research Nuclear University MEPhI, Moscow, Russian Federation ( kogdenko7@mail.ru )

Journal: Economic Analysis: Theory and Practice, #4, 2016

Importance The article explores the natural capital within the framework of company's integrated reporting analysis.
Objectives The aim is to develop a methodology of complex analysis of natural capital, taking into account the information to be provided in the integrated reporting.
Methods The methodological basis includes objective principles of the systems approach, concepts of economic analysis, logical and comprehensive approach to assessment of economic phenomena and processes.
Results We developed a method to analyze the natural capital, which includes five stages. The first stage analyzes the availability of natural capital, the pattern of its consumption and supplies, and calculates its movement indicators. The second stage focuses on assessing the efficiency of the natural capital utilization, and calculating the key performance indicators, i.e. natural capital productivity and intensity. The third stage explores the environmental damage caused by the company, efficiency of its nature protection activities, intensity of emissions and discharges, and calculates the tax to revenue ratio to the extent of environmental taxes and charges, and the share of environmental subsidies and transfers in total revenues. Next stage assesses the natural capital's quality, defines the resource rent, the value and cost of capital, and the last stage provides adjustments to company's economic performance indices based on the use of natural capital and environmental damage.
Conclusions The natural capital analysis problems are investigated at the enterprise level. We offer a methodology of complex analysis, which may be useful for analysts evaluating the company's performance based on integrated reporting.


Evaluating alternative bioenergy resources in the context of the concept of sustainable development of the region

Volkova E.S. Institute of Monitoring of Climatic and Ecological Systems, Siberian Branch of RAS, Tomsk, Russian Federation ( elevolko@yandex.ru )

Mel'nik M.A. Institute of Monitoring of Climatic and Ecological Systems, Siberian Branch of RAS, Tomsk, Russian Federation ( melnik-m-a@yandex.ru )

Fuzella T.Sh. Institute of Monitoring of Climatic and Ecological Systems, Siberian Branch of RAS, Tomsk, Russian Federation ( fts10@yandex.ru )

Journal: National interests: priorities and security, #43, 2015

Importance The article overviews practices of analyzing reserves of bioenergy sources and an algorithm for their quantitative evaluation so to increase the region's energy efficiency under the fundamental principles of the sustainable development concept.
     Objectives The research basically determines whether it is possible to include bioenergy sources into the region's energy system for sustainable development and energy security, illustrating the Tomsk oblast supplied with additional energy.
     Methods The research was based on the balance-sheet, computational and statistical methods of analysis and GIS-technologies (ArcGis 10.2).
     Results The proposed methods allowed ranking the region's area per availability of bioenergy sources, understand the prospects of developing renewable bioenergy sources, expand the scope and efficiency of renewable, little used or unused natural bioenergy sources involved into operation. We also analyzed whether it would be reasonable to integrate alternative sources into energy consumption of the Tomsk oblast.
     Conclusions and Relevance The research substantiates the need to make a comprehensive and quantitative evaluation of bioenergy sources and put them into practical use so to promote sustainable development of the region's economy. The article presents our own scientific and practical recommendations for diversifying the contemporary structure of energy consumption in the Tomsk oblast using modern bioenergy technologies.


Modern trends in business analysis: Studying the company's ecosystem, reviewing the business model's information content, evaluating growth opportunities

Kogdenko V.G. National Research Nuclear University MEPhI, Moscow, Russian Federation ( kogdenko7@mail.ru )

Mel'nik M.V. Financial University under Government of Russian Federation, Moscow, Russian Federation ( diakina2002@mail.ru )

Journal: Economic Analysis: Theory and Practice, #10, 2017

Importance The article considers business analysis perfection based on the stakeholder approach and taking into account the development of the Quaternary sector of economy and informatization of company business models.
Objectives The purpose of the study is to develop proposals to improve the analysis of company’s ecosystem, the information component of business model, and the assessment of growth opportunities.
Methods The methodological basis of the proposals includes the theory of stakeholders, the theory of sectoral structure of economy, patterns of business informatization. The methodology rests on the International Integrated Reporting Framework.
Results The developed methodology includes five stages. At the first stage, we identify company’s ecosystem and investigate relationships with stakeholders. Then we analyze types of capital that the company needs regardless of the economy sector, and types of capital that are pivotal for each individual company, estimate the financial condition of the company and indicators of its development. At the third stage, we investigate characteristics of survival, assess risks associated with stakeholders. At the fourth stage, we evaluate characteristics of informatization of business models that ensure business development, including digitalization technologies, crowdsourcing information, updateability of products, technologies, methods of business management. At the final stage of the analysis, we examine indicators of the company value for all stakeholders within the ecosystem, and estimate the value of intangible capital.
Conclusions The offered methodology enables evaluation of company operations on the basis of the stakeholder approach, taking into account the economy sector to which the company belongs.


The role of the tourism industry in the Russian economy

Bocharova I.E. Institute for Systems Analysis of Russian Academy of Sciences, Moscow, Russian Federation ( orlova@isa.ru )

Orlova E.R. Institute for Systems Analysis of Russian Academy of Sciences, Moscow, Russian Federation ( orlova@isa.ru )

Mel'nik E.P. International University of Nature, Society and Man, Dubna, Moscow Oblast, Russian Federation ( Mellena07@mail.ru )

Journal: National interests: priorities and security, #28, 2015

Importance The article overviews such areas of the Russian economy as agriculture and tourism. Machine-building, energy, finance and information technologies are regarded as sectors that are attractive for investors in Russia. Before the revolution in the early 20th century, more than a half of Russia's export accounted for agriculture, with the significant and positive balance of foreign trade. So, it proves that the national agricultural sector has considerable potential, which may be effectuated with a due approach and efforts.
     Objectives The objective of the article is to evaluate a possible role and position of the tourism industry in modern Russia. For this, we performed a detailed analysis of issues and prospects of its development.
     Methods The research uses a wide spectrum of quantitative and qualitative methods of analysis, and retrospective, structural, functional and systems approaches.
     Results We conclude that the Russian tourism focuses on domestic tourism, being able to overcome the crisis within a shorter period of time and boost growth in Gross Domestic Product. As one of the main reasons for low efficiency of tourism, we indicate the insufficiently developed infrastructure, many other challenges of the industry. The difficulties in the industry could be solved if there were roads of appropriate quality.
     Conclusions and Relevance To strengthen tourism in the Russian economy, the State should actively create an infrastructure (transportation infrastructure, first of all) throughout the country, rather than in the central regions only. The analysis of issues and opportunities of the Russian tourism industry may be useful to formulate investment programs for regional development.


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