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Fundamentals of the system for government control over top executives of the enterprises of strategic importance to the security of Russia

Zvyagin A.A. Tsentr Central Research and Development Institute for Shipbuilding Industry, Moscow, Russian Federation ( amateracu13@rambler.ru )

Journal: National Interests: Priorities and Security, #3, 2016

Importance Considering crisis phenomena in the national economy, it becomes especially important to focus on countering the social criminalization among top management of entities, which are strategically important for Russia's security.
Objectives The research finds methods to set up a system for governmental control over top executives of publicly important enterprises as an institutional mechanism for ensuring Russia's economic security.
Methods The research employs econometric methods, analyzes the state of personnel security among top management of publicly important enterprises so to determine an effective system for governmental control over top management in the enterprises.
Results The article presents a formula to qualify entities as strategically important for Russia's security. It also indicates the key principle of the proposed governmental mechanism, and practical steps for setting governmental control over top management in the enterprises. I propose a mechanism to finance the process of setting up a government control system at the preparation stage and during its initial operation.
Conclusions and Relevance Government control over top executives is a starting point for managing the security of entities, which have the strongest influence on the national security.


Organizational and planning documentation of accounting expert examination

Zvyagin S.A. Voronezh Institute of the Ministry of Internal Affairs of the Russian Federation, Voronezh, Russian Federation ( patzv@mail.ru )

Mal'tsev E.P. Voronezh Institute of the Ministry of Internal Affairs of the Russian Federation, Voronezh, Russian Federation ( Madm86@mail.ru )

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

Importance Documents of accounting expert examination, which is appointed by economic crime authorities, are an important tool to prove abusive practices. The article discusses theoretical and methodological problems of organizational and planning phase of accounting expert examination.
Objectives The purpose of the study is to consider the possibility to distinguish a new category, i.e. documentation of accounting expert examination, and develop its main elements.
Methods We apply systems and logical approaches, general scientific methods to devise a framework of categories for implementing the organization and planning of accounting expert examination.
Results The paper underpins the need for common scientific approach to organizational and planning process of accounting expert examination, offers a system of conceptual categories and our own definitions of documentation, plan, planning function, depth of planning, depth of retrospection. The findings may be used for organization and planning of accounting expert examinations of forensic, operational and investigative units of the Russian Ministry of Internal Affairs to detect, investigate, document, prove and prevent economic offenses.
Conclusions and Relevance The analysis of the impact of internal and external factors on changes in planning figures will help strengthen the organization of accounting expert examination, enhance the expert work and opinion quality.


Organizational and planning documentation of accounting expert examination

Zvyagin S.A. Voronezh Institute of the Ministry of Internal Affairs of Russian Federation, Voronezh, Russian Federation ( patzv@mail.ru )

Mal'tsev E.P. Voronezh Institute of the Ministry of Internal Affairs of Russian Federation, Voronezh, Russian Federation ( Madm86@mail.ru )

Journal: International Accounting, #5, 2018

Importance Documents of accounting expert examination, which is appointed by economic crime authorities, are an important tool to prove abusive practices. The article discusses the theoretical and methodological problems of organizational and planning phase of accounting expert examination.
Objectives The purpose of the study is to consider the possibility to distinguish a new category, i.e. documentation of accounting expert examination, and develop its main elements.
Methods We apply systems and logical approaches, general scientific methods to devise a framework of categories for implementing the organization and planning of accounting expert examination.
Results The paper underpins the need for common scientific approach to organizational and planning process of accounting expert examination, offers a system of conceptual categories and our own definitions of documentation, plan, planning function, depth of planning, depth of retrospection. The findings may be used for organization and planning of accounting expert examinations of forensic, operational and investigative units of the Russian Ministry of Internal Affairs to detect, investigate, document, prove and prevent economic offenses.
Conclusions and Relevance The analysis of the impact of internal and external factors on changes in planning figures will help strengthen the organization of accounting expert examination, enhance the expert work and opinion quality.


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