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Evaluating the impact on sustainable development of energy consumption of economic systems

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

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

Kozinova A.T. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( antonina.kozinova@gmail.com )

Konyshkov A.S. Voronezh State University, Voronezh, Russian Federation ( Alexey.Konyshkov@atos.net )

Journal: Financial Analytics: Science and Experience, #45, 2016

Importance The article studies an economic aspect of sustainable development by evaluating the efficiency of energy resource use.
Objectives The research identifies trends describing energy capacity of Gross Domestic Product, devises algorithms (models) that determine a type of sustainable development depending on the number and quality of energy consumption, and forecasts whether it would be possible to project a reduction in energy consumption of GDP.
Methods The research applies a comparison method through general and special methods of analysis, synthesis and analogy.
Results The final algorithms (model) helped to find the nexus between the efficiency of energy consumption, type of economic development, and the type of sustainable development. We also determined trends reflecting the energy production, consumption and energy output, thus forecasting whether target imperatives for reduction in energy consumption were feasible.
Conclusions and Relevance Having studied the type of sustainable development, we found out that energy consumption demonstrated both absolute sustainability and crisis in different periods. To attain target indicators for lower energy consumption, it is necessary to change energy production and consumption trends.


The going concern concept in the assessment of creditworthiness of economic entities

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

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

Kondrat'ev R.Yu. Lipetsk Branch of Financial University under Government of Russian Federation, Lipetsk, Russian Federation ( romario_80@inbox.ru )

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

Subject The article analyzes existing contradictions in the implementation of the going concern principle and securing the creditworthiness.
Objectives The aim is to provide a unique comprehensive study of the going concern concept in relation to creditworthiness of economic entities to synthesize two accounting concepts, i.e. the dynamic and static balance sheet.
Methods We employ general scientific principles and research methods, namely, a historical approach, analysis and synthesis, induction and deduction, grouping, comparison, abstraction, generalization, and analogy.
Results The paper proves the hypothesis that entity’s creditworthiness is a complex accounting and analytical characteristic reflecting the continuity of operations. If the entity does not ensure its creditworthiness, there exists a threat to its going concern. The lack of financial solvency leads to bankruptcy, and the economic entity may cease its operations.
Conclusions The existing contradictions in the going concern and creditworthiness assessment appeared in the 19th century. We suggest that the development of the theory and practice of accounting and economic analysis should now move towards the synthesis of accounting concepts of dynamic and static balance sheet through integrated reporting. This will enable to create information basis to reveal and prevent threats to going concern by assessment of creditworthiness and solvency of entities.


Continuous and sustainable development of economic systems and the law of cyclic development

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

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

Lylov A.I. Voronezh State University, Voronezh, Russian Federation ( lylov-vsu@rambler.ru )

Gurtovaya I.N. Federal Tax Service Training Institute, Nizhny Novgorod, Russian Federation ( cpp604@sinn.ru )

Journal: Finance and Credit, #1, 2017

Subject The article investigates the concepts of going concern and sustainable development of economic systems and the impact of the law of cyclic development on the specified concepts.
Objectives The purpose of the study is to compare domestic and foreign approaches to the interpretation of the going concern concept, quantify the sustainable development and justify the need for considering the law of cyclic development in the continuity of operations and sustainable development of economic systems.
Methods The study employs general scientific principles and methods of research, like grouping and comparison, abstraction, generalization, analogy, and modeling.
Results The content of the going concern concept stated in the standards of business continuity management differs from that in accounting and auditing regulations. The developed technique for financial stability evaluation rests on unified methodological basis and on the interrelation of the type of economic development and financial stability, risk associated with the use of resources and life cycle phases of the organization at the production stage. Economic systems develop according to the life cycle model, where changes in the parameters of sustainable development depend on the life cycle phase.
Conclusions The concepts of going concern, sustainable development, and the law of cyclic development come into conflict, requiring new approaches to forecasting the development of economic systems.


Modeling the sustainable development of different hierarchical level economic systems based on a resource-oriented approach

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

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

Igoshev A.K. Nizhny Novgorod Branch of Plekhanov Russian University of Economics, Nizhny Novgorod, Russian Federation ( Igoshev.AK@rea.ru )

Kondrashova N.V. Voronezh State University, Voronezh, Russian Federation ( n.kondrashova@outlook.com )

Journal: Economic Analysis: Theory and Practice, #48, 2015

Subject Sustainable development is achieved by the balance of three components, i.e. economic, social and environmental. The article examines the economic component of sustainable development through assessing the utilization of different types of resources and competencies.
     Objectives Based on a resource-oriented approach to assessing the operation of economic systems of different hierarchical levels and purposes, the study aims to create algorithms (models) enabling to assess sustainable development, which is characterized by the quantity and quality (efficiency) of consumed resources.
     Methods The study rests on the historical approach using general and special methods of analysis, synthesis and analogy.
     Results The developed algorithms (models) enabled to reveal interrelations between efficient use of resources and the type of economic development, types of financial stability, the stage of systems' life cycle at the production phase, the risk level, and the financial condition. In other words, a single methodological base is created to analyze sustainable development of economic systems of different hierarchical levels and purposes.
     Conclusions and Relevance Development is sustainable, if there is an increment in the intensive type of economic systems' development. The invariant characterizing the sustainable development is the availability of intensification of resource utilization.


The Business Continuity Concept in the Assessment of Creditworthiness of Economic Agents

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

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

Kondrat'ev R.Yu. Lipetsk Branch of Financial University under Government of Russian Federation, Lipetsk, Russian Federation ( romario_80@inbox.ru )

Journal: Digest Finance, #1, 2018

Importance The article analyzes the existing contradictions in the implementation of the going concern principle and securing the creditworthiness.
Objectives The article presents our original comprehensive study of the business continuity concept in relation to creditworthiness of economic agents to synthesize two accounting concepts, i.e. the dynamic and static balance sheet.
Methods We employ general scientific principles and research methods, namely, a historical approach, analysis and synthesis, induction and deduction, grouping, comparison, abstraction, generalization, and analogy.
Results The paper proves the hypothesis that entity's creditworthiness is a complex accounting and analytical characteristic reflecting the continuity of operations. If the entity does not ensure its creditworthiness, it puts its business continuity at peril. Poor financial solvency leads to bankruptcy, and the economic entity may cease its operations.
Conclusions and Relevance The existing contradictions in the business continuity and creditworthiness assessment appeared in the 19th century. We suggest that the theory and practice of accounting and economic analysis should be developed by synthesizing both accounting concepts of dynamic and static balance sheet through integrated reporting. This will create an information pool to assess the entity's creditworthiness and solvency and subsequently identify and avert the continuity threat.


The going concern concept in the assessment of creditworthiness of economic entities

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

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

Kondrat'ev R.Yu. Lipetsk Branch of Financial University under Government of Russian Federation, Lipetsk, Russian Federation ( romario_80@inbox.ru )

Journal: Regional Economics: Theory and Practice, #1, 2018

Subject The article analyzes the existing contradictions in the implementation of the going concern principle and securing the creditworthiness.
Objectives The aim is to provide a unique comprehensive study of the going concern concept in relation to creditworthiness of economic entities to synthesize two accounting concepts, i.e. the dynamic and static balance sheet.
Methods We employ general scientific principles and research methods, namely, a historical approach, analysis and synthesis, induction and deduction, grouping, comparison, abstraction, generalization, and analogy.
Results The paper proves the hypothesis that entity's creditworthiness is a complex accounting and analytical characteristic reflecting the continuity of operations. If the entity does not ensure its creditworthiness, there exists a threat to its going concern. The lack of financial solvency leads to bankruptcy, and the economic entity may cease its operations.
Conclusions The existing contradictions in the going concern and creditworthiness assessment appeared in the 19th century. We suggest that the development of the theory and practice of accounting and economic analysis should now move towards the synthesis of accounting concepts of dynamic and static balance sheet through integrated reporting. This will enable to create information basis to reveal and prevent threats to going concern by assessment of creditworthiness and solvency of entities.


Economic analysis of business entities' sustainable development under cyclicality

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

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

Lylov A.I. Voronezh State University, Voronezh, Russian Federation ( lylov-vsu@rambler.ru )

Journal: Economic Analysis: Theory and Practice, #1, 2018

Importance The development of economic systems influenced by the law of cyclical development cannot be supported by permanent growth rate of target indicators thus ensuring a transition to a new level of development and business continuity. The article explores this contradiction.
Objectives The purpose is to clarify conditions, which will facilitate the modeling of processes under investigation with regard to resource conservation and the law of cyclic development. This will enable to develop models considering the impact of the law of cyclic development on going concern, resource conservation and sustainable development of economic systems.
Methods The study draws on analysis and synthesis, grouping and comparison, abstraction, generalization, analogy, and modeling.
Results The study shows that a succession of stages and phases of life cycle in the synchronized interaction of production capital, financial capital and institutional environment provides for implementation of the law of cyclic development, the concept of sustainable development and going concern. We developed models, which consider the impact of the law of cyclic development on business continuity, resource conservation and sustainable development of economic systems.
Conclusions Economic systems cannot develop under constant economic growth. According to the law of cyclic development, the sustainable development of economic systems can be achieved at each stage of life cycle only on condition of synchronization of interaction between industrial capital, financial capital and institutional environment.


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 genesis of the law of cyclic development

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

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

Lylov A.I. Voronezh State University, Voronezh, Russian Federation ( lylov-vsu@rambler.ru )

Gurtovaya I.N. Federal Tax Service Training Institute, Nizhny Novgorod, Russian Federation ( cpp604@sinn.ru )

Journal: Finance and Credit, #48, 2016

Subject The article studies the law of cyclic development as a component of sustainable development and going concern.
Objectives The aim is to study the evolution of the theory of cycles, develop new theoretical approaches to assessment of the impact of the law of economic systems' continuity and sustainable development.
Methods We employ scientific principles and research methods, i.e. historical approach, analysis and synthesis, induction and deduction, grouping, comparison, abstraction, generalization, analogy, and modeling.
Results We assessed the efficiency of technological modes. The paper proves that none of macroeconomic schools can explain the most important factors of theories of economic growth and economic cycles within the framework of their theory. Cyclical development modeling can be performed, using the approaches developed within a resource-based economic analysis. At the present stage of financial and banking services development, such economic systems cannot be sustainable. The analysis of micro-economic indicators of Russian economy shows that the economy has a debt nature and has been in crisis since 2006.
Conclusions and Relevance Cyclic development is an important element of economic growth. New approaches are required to forecast the development of economic systems. The forecasting is implemented through creation of interrelated models that take into account the impact of the law of cyclic development on going concern, resource conservation and sustainable development of economic systems of different hierarchical levels.


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.


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