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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,
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,
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,
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.
Kozlova O.N. Kemerovo State University, Kemerovo, Russian Federation ( firstname.lastname@example.org )
Kalacheva E.A. Kemerovo State University, Kemerovo, Russian Federation ( email@example.com )
Kalacheva I.V. Kemerovo State University, Kemerovo, Russian Federation ( firstname.lastname@example.org )
Journal: Finance and Credit, #9,
Subject This article deals with the issues of investment activity of insurance organizations, estimation of opportunities and prospects of its development, and interaction with other participants of financial markets.
Objectives The article aims to investigate possibilities of investment activity of insurers, substantiate prospects and directions of improvement in connection with development of financial markets and strengthening of mutual interests of their participants.
Methods For the study, we used analytical and statistical methods.
Results The article defines and substantiates the main areas of investment and further development of Russian insurers and other participants of financial markets, banks and mutual funds.
Conclusions Russian insurers have good prospects of investment activity due to growth of insurance reserves on life and equity insurance. Trust management in insurance which has not been developed yet should be a promising direction.
Kozlova O.N. Kemerovo State University (KemSU), Kemerovo, Russian Federation ( email@example.com )
Kalacheva E.A. Kemerovo State University (KemSU), Kemerovo, Russian Federation ( firstname.lastname@example.org )
Kalacheva I.V. Kemerovo State University (KemSU), Kemerovo, Russian Federation ( email@example.com )
Journal: Digest Finance, #1,
Subject The research focuses on the investing activity of insurance companies, evaluates development opportunities and interaction with other actors of financial markets.
Objectives The research examines opportunities for investing activities of insurers, substantiates prospects and aspects for further improvement.
Methods We applied analytical and statistical methods.
Results We reviewed the opportunities of the Russian insurers to develop their investing activities, focusing on trends in insurance premiums, growth in insurance reserves and equity, accumulation of capital and premiums in the insurance market, interpenetration of the insurance and banking sectors. The article points out key aspects to invest in and provides the rationale.
Conclusions and Relevance The Russian insurers have good opportunities for investing activities as life insurance reserves and capital increase. Bank deposits will remain the main financial vehicles. The banking sector becomes more reliable and lucrative for insurers, allowing them to make a marketable and reliable portfolio, albeit less profitable. Trust management may take the leas among other services. Optimizing the investment portfolio through trust management, entities will gain a profitable investment option, though a more risk one.
Efimova O.V. Financial University under Government of Russian Federation, Moscow, Russian Federation ( firstname.lastname@example.org )
Kozlova E.A. Financial University under Government of Russian Federation, Moscow, Russian Federation ( email@example.com )
Journal: Financial Analytics: Science and Experience, #47,
Importance The research examines what impact sustainable development factors of supply chain have on general efficiency and corporate development.
Objectives The research analyzes how the efficiency of supply chain influences corporate development.
Methods The methodological framework includes formal logic, systems approach and analysis of statistical data, and expert assessments and designs of the mathematical model.
Results As the research proves, if sustainable development principles are integrated into the supply chain, they will increase its efficiency, influencing corporate operations in sustainable development. We identified and systematized requirements to disclosures on the supply chain in financial statements and provided our advice on the improvement of indicators, evaluated the significance of implementing sustainable supply chain for various companies. We designed a model verifying that efficiency of the supply chain increased and had a positive effect on corporate operations when operations of the supply chain complied with sustainable development requirements.
Conclusions and Relevance Drawing upon economic, environmental and social aspects, the entity may win a number of competitive advantages. The reliable supply chain will create, maintain and increase environmental, social and economic value for all interested parties in the long-run. The findings can be used to take reasonable managerial decisions when sustainable chains are integrated and managed, and sustainable development principles are handled.
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 ( firstname.lastname@example.org )
Journal: Economic Analysis: Theory and Practice, #16,
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.
Objectives The work's objective is to improve the selection process of material resource suppliers at their preliminary evaluation stage. We performed testing on the case of OAO KRANEKS. To achieve the objective, we studied scientific papers on the supplier selection problem, specific features of each stage of the algorithm of preliminary assessment of suppliers. We also improved the approach to determining the procurement category and supplier type and tested the proposed techniques and the algorithm.
Methods Scientific works on systems analysis, management accounting and econometrics constitute the methodological basis of the research. Based on the theory of systems analysis and the method of process approach to SADT (Structured Analysis and Design Technique) management, we developed the process of supplier selection of a machine-building enterprise in general, and the process of preliminary assessment of suppliers in particular. We developed the supplier selection process with the help of All Fusion Process Modeler software.
Results The results of the study include the developed techniques and algorithm of preliminary assessment of suppliers, which allow improving the approach to determining the procurement category and supplier type.
Conclusions and Relevance The proposed techniques and algorithm of preliminary assessment of suppliers focus on the support to decision-making in choosing the best supplier of a machine-building enterprise, where stock list may include several thousand items of material resources. The aim is to increase the efficiency of administrative decisions in the process of supplier selection at a machine-building enterprise, and to improve procurement function. The proposed approach to the classification of purchases and suppliers increases transparency of the classification. This enables to develop a more accurate and correct procurement strategy, and to identify the most important categories of procurement.
Kozlova O.N. Kemerovo State University (KemSU), Kemerovo, Russian Federation ( email@example.com )
Chernei D.O. Kemerovo State University (KemSU), Kemerovo, Russian Federation ( firstname.lastname@example.org )
Journal: Finance and Credit, #11,
Subject The article discusses how insurance companies deal with pension insurance, and evaluates key insurance options and respective outcomes, opportunities for further business development.
Objectives Identifying the current issues obstructing the development of the pension system and pension insurance in particular, the study provides the rationale for increasing the involvement of insurance companies in the pension system of Russia and analyzes respective opportunities.
Methods The study employs analytical and statistical methods to analyze key indicators and performance of financial institutions in pension insurance.
Results We review the current state of compulsory pension insurance as a key part of the Russian pension system, determine key aspects of compulsory pension insurance and negative trends, such as the budgetary dependence of the Pension Fund of the Russian Federation on subsidies, drop in the wage replacement rate, stagnating market of non-governmental pension funds. The article also evaluates the performance of insurance companies offering pension insurance plans and provides the rationale for expanding their involvement into the pension system.
Conclusions and Relevance Compulsory pension insurance undergoes continuous reforms, with the primary goal of ensuring decent pensions for people being still not attained. The cumulative portion of pension benefits should be formed not only through non-governmental pension insurance mechanisms, but also involve voluntary schemes. Insurance companies have an extensive experience in life insurance, competitive pension insurance plans for individuals and companies. However, pension insurance accounts for less than one percent of insurance premiums. Operating without the State aid, insurers will not be able to tap their investment potential. They should be engaged in the expansion of pension insurance proposition as part of non-governmental pension mechanisms. Insurers should be allowed to accumulate savings through cumulative pension plans and join compulsory pension insurance plans using their investment capabilities.
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 ( email@example.com )
Journal: Economic Analysis: Theory and Practice, #23,
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 ( firstname.lastname@example.org )
Journal: Financial Analytics: Science and Experience, #4,
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.
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