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Economic safety of the enterprise: analysis, structure, model

Ustinova L.N. senior teacher of department «Management», Kazan State Architecture and Building University ( buro.ustinova@mail.ru )

Journal: National Interests: Priorities and Security, #45, 2011

In the present work analytical methods various representations about essence of economic safety of the enterprise are analyzed, the key points, recommendations about working out of effective system of economic safety at the enterprise are defined.


Intellectual capital: concept, essence, properties

Ustinova L.N. Senior Lecturer, Department "Management", the Kazan State Architectural-Building University ( buro.ustinova@mail.ru )

Journal: Financial Analytics: Science and Experience, #8, 2013

In modern society the intellectual capital gets more and more major and significant role. In the course of creation, development and transformations of the intellectual capital the commercial enterprises, the public and public institutions and the organizations participate, i.e. all subjects of the market relations. Ability of economy to create and effectively to use the intellectual capital increasingly defines the economic importance of the enterprise, his welfare.


Densification of conditions of innovative projects profitability

Ustinova L.N. Senior Lecturer, Department «Management», the Kazan State Architecture and Civil Engineering University ( buro.ustinova@mail.ru )

Journal: Financial Analytics: Science and Experience, #7, 2013

Innovations and innovative activity more and more significantly influence in recent years the state development as a whole and manufacturing enterprise in particular. The attention to innovations is caused by high rates of development of the market and requirements as to domestic, and to global manufacturers. In the article search of the conditions creating an optimum level of profitability of innovative projects is considered.


Research of influence of elements of intellectual capital on enterprise capitalization

Ustinova L.N. Senior Lecturer, the Department of Management, the Kazan State Architectural-Building University ( buro.ustinova@mail.ru )

Journal: Economic Analysis: Theory and Practice, #22, 2013

In the article the task of search of influence of elements of structure of the intellectual capital on capitalization of the enterprises of industrial sector of economy is considered. The material resources are an essential role in wellbeing of the enterprise, however in the conditions of the dynamic and constantly changing environment for achievement of superiority over competitors it is expedient to focus attention and on formation of intangible assets which consist of results of intellectual work.


Problems of use of the intellectual capital in economic turnover of the company

Ustinova L.N. Senior lecturer of department “Management”, Kazan State Architectural and Construction University ( buro.ustinova@mail.ru )

Journal: Financial Analytics: Science and Experience, #12, 2012

World experience in area of formation of use of objects of intellectual property in company economic turnover allows to raise a level of competitiveness and appeal to investors. Using actives of non-property character in the form of the saved up intellectual capital, the generated portfolio of non-material actives, by existing techniques of an estimation can be determined their cost and set on balance of the enterprise, increasing its cost.


Increase of innovative activity of enterprise on basis of use of system of continuous improvement of processes

Ustinov А.E. PhD in Economic Sciences, Director of department "Consulting", Ltd "Kazan School of business" ( phdustinov@mail.ru )

Ustinova L.N. Senior Lecturer of department "Management", the Kazan State Architectural-Construction University ( buro.ustinova@mail.ru )

Journal: Economic Analysis: Theory and Practice, #26, 2012

The questions of national innovative development of the state as a whole and large manufacturing enterprises demand to systematize experience in area of development of innovative and technological systems and increase of innovative activity of the enterprises. Every enterprise possesses enormous resources in the form of the saved-up professional experience of employees - a source of the intellectual capital which can be used for increase of competitiveness of production and increase profit.


Features of investment in the intellectual capital of the enterprise

Ustinov A.E. Kazan (Volga region) State University, Kazan, Russian Federation ( phdustinov@mail.ru )

Ustinova L.N. Kazan State Architecture and Civil Engineering, Kazan, Russian Federation ( buro.ustinova@mail.ru )

Journal: Financial Analytics: Science and Experience, #10, 2014

Currently, the issues of intellectual development enterprises are becoming increasingly important. Personnel structure, their knowledge and ability become highly valuable assets of the enterprises which at competent management are transformed to the capital which is bringing in the income to the owner of business. Non-material resources of the enterprise carry out not less important role in formation of cost of the enterprise, along with material, physical assets. The authors consider these actual issues of identification of intellectual assets, their assessment, the analysis, and also definition of optimum investment investments in them for their further capitalization and development.


Creative accounting: To be or not to be?

Ustinova Ya.I. Novosibirsk State University of Economics and Management (NSUEM), Novosibirsk, Russian Federation ( ustinova_pr@mail.ru )

Journal: International Accounting, #5, 2018

Importance This article analyzes and discusses the implications and consequences of the creative accounting application in the activities of economic entities.
Objectives The article aims to study the positive and negative aspects of creative accounting, define and substantiate limits and conditions of its admissibility.
Methods For the study, I used the methods of comparative and logical analyses, typology and grouping, induction and deduction.
Results The article highlights moral and ethical premises that give grounds for positive and negative evaluations of creative accounting. It summarizes the arguments in favor of the admissibility of application of creative accounting given in the works by foreign scientists, and systematizes their interpretation. The article permissible substantiates the limits of creative accounting and indicates the restrictions of its application.
Conclusions The article concludes on rationality of use of positive aspects of creative accounting with limitation of its negative manifestations through concerted actions of the developers and makers of accounting standards, professional regulators, and the actual companies.


Creative accounting: The concept, background, motives, and the techniques applied: A review of literature

Ustinova Ya.I. Novosibirsk State University of Economics and Management (NSUEM), Novosibirsk, Russian Federation ( ustinova_pr@mail.ru )

Journal: International Accounting, #4, 2018

Importance This article considers the issues of occurrence, development and application of creative accounting in formation of financial reporting.
Objectives The article aims to pursue a comprehensive study of the problem of interpretation of the concept of Creative Accounting, its background, motives, and techniques described in the works by scholars abroad. As well, it aims to identify the essential signs and features of creative accounting, its advantages and disadvantages, define and justify the limits and conditions of its admissibility.
Methods For the study, I used the methods of comparative and logical analyses, typology and grouping, induction and deduction.
Results The article reveals the essential signs of creative accounting, its advantages and disadvantages, defines and substantiates the limits and conditions of its admissibility, groups the interpretations of the concept of creative accounting, and shows the background, motives, and applied techniques.
Conclusions Taking into consideration the importance of positive aspects of creative accounting, the article concludes that it is advisable to authorize the use of it when forming a financial reporting.


A role of investments in the development of intellectual capital

Ustinova L.N. Kazan State University of Architecture and Engineering, Kazan, Republic of Tatarstan, Russian Federation ( buro.ustinova@mail.ru )

Ustinov A.E. Kazan (Volga) Federal University, Kazan, Republic of Tatarstan, Russian Federation ( phdustinov@mail.ru )

Virtsev M.Yu. Kazan State University of Architecture and Engineering, Kazan, Republic of Tatarstan, Russian Federation ( Virtsev1979@mail.ru )

Journal: Economic Analysis: Theory and Practice, #6, 2016

Subject Nowadays, identification of intellectual assets, their evaluation, analysis, and determination of the best investments for further capitalization and development are increasingly important. The article addresses theoretical, methodological and applied issues of assessing the intellectual capital of economic systems.
Objectives The purpose of the study is to investigate the essence of the concept of intellectual capital, review trends in investments in the intellectual component of business, and reveal their specifics.
Methods In the study, we applied a systems approach, method of analysis, and data evaluation technique.
Results Based on the findings, the paper provides the specifics of investing into intellectual capital.
Conclusions and Relevance We offer recommendations on investment into intellectual capital, which may be applied by enterprises of any scale of output operating in any industry.


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