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В статье рассмотрены финансы организаций, раскрыты их функции, источники финансирования организаций. Приводятся принципы формирования финансов коммерческих организаций. Выявлена роль финансов коммерческих организаций в финансовой системе. Проведен анализ основных финансовых показателей деятельности коммерческих организаций в России.

Copyright of Journal of Economic Research & Business Administration is the property of Al-Farabi Kazakh National University and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Central Asian Economic Review is the property of Narxoz University and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The problems of the term use of the balance of the in the industry control system. Analyzed the specifics of the term balance in management, economics and finance. Given the generalizing definition of balance.

This article describes the position of Sberbank in the financial market, reflecting its significance for the Russian economy. At the same time, the financial and investment activities of the bank have been analyzed, which give a general idea of its status for today, as well as an analysis of the financial performance of the research object, and the share of Sberbank in the banking market. The analysis of the bank's assets and liabilities, analysis of the structure of liabilities and equity of the bank, revealed the main development trends of PJSC "Sberbank". The search for faces and the role of financial management, investment portfolio, and banking services is determined. It is concluded that the boundary between liquidity, profitability and risk is found, which allows to find the optimal ratio between these indicators. It tells about Sberbank to date, which it underwent signiicant changes and replaced everything that ever reminded of the savings banks with which this bank was associatedfor a long period of time, about its rapid adaptation to changes and the ability to move swiftly forward. The fact that Sberbank not only monitors the current trends of the market, but also seeks to get ahead of them due to a good orientation in the preferences of customers.

Copyright of Journal of Economic Research & Business Administration is the property of Al-Farabi Kazakh National University and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Journal of Science & Innovative Technologies is the property of Global Cooperation & Analytical Research Center Public Union and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article considers the meaning of artificial intelligence technologies, such as machine learning, deep learning, natural language processing plus robotic process automation and data analytics. This is done for understanding of AI technologies functions in their implementation in corporate finance of an enterprise. According to the literature review, machine learning is mainly used in reconciliation, validation, analysis, and forecasting; RPA and intelligence process automation – for KPI management, transaction processes and compliance; NLP – for speech and text recognition in different operations. Based on the analysis of the technological development prospects of the largest financial companies, consulting bodies, professional associations, and educational structures, such as ICAEW, CPA Australia, CPA Canada, ACCA and SigmaIQ, the relationship between AI technologies and business processes of such companies is systematized. A classification is proposed in relation to the introduction of AI technologies in the areas of corporate finance in the financial sector and specific tasks to be solved in each area. Namely, in the areas of: accounting (accounts receivable management, accounts payable control, reporting, financial planning and analysis), external finance processes, internal audit, forensic accounting and fraud detection, work of CFO. The main benefits of such technological implementation are also defined for three groups: efficiency, control and decision-making. Significance of the study is expressed in the most concrete classification of AI technologies implementation in corporate finance, which allows harnessing the benefits specified. However, the article does not cover such topics as prerequisites, problems of implementation and their solution, because these questions were discussed in previous articles of the authors. Future research could be viewed as description of real implementation evidence in business environment, complicated with constraints of the economic reality.

In this article the basic concepts of the foreign public debt is analyzed in relation to tax under different economic schools. The author considers scientific theories of the content of public debt in the context of relationship with the characteristic essence of taxes. On the basis of the study concluded that a variety of approaches to the subject of public debt by representatives of different scientific schools of financial law. The discussions between their representatives indicate that the active work of the scientific thought in the field. The absence of community and common scientific position in the views of scientists on this concept. It is noted that public debt is opposed to taxes when deciding on the financing of the budget deficit.

Copyright of Reforma (1694-5158) is the property of Kyrgyz-Turkish Manas University and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In the development and processing of terminology, one of the most discussed problems is that of borrowings. The problem of language contact is not a new topic in linguistics, but there are many issues that have not been adequately explained or have been explained in different or inappropriate ways. The terminology of economics is the linguistic material on which this paper is based. This paper aims to analyze the place of borrowings in this terminology, as well as the work that has been done to replace them with terms of Albanian origin. By addressing the characteristics of Roman borrowings in Albanian, we have tried to demonstrate the presence and influence of French and Italian on the terminology of economics. Other Romance languages, such as Spanish, Portuguese, Catalan, and Romanian, have not had a significant impact on the Albanian language.

Anti-crisis financial management of the enterprise plays an important role in the management and development of the enterprise. The article reviews the principles and systems of financial crisis management of the enterprise, which allow to smooth out the consequences of the financial crisis.

Copyright of Economic Annals-XXI / Ekonomìčnij Časopis-XXI is the property of Institute of Society Transformation and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Reforma (1694-5158) is the property of Kyrgyz-Turkish Manas University and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

В статье рассматриваются особенности положения пациента как получателя медицинской услуги; вопросы правового регулирования оказания медицинских услуг, договорные отношения. Также рассматриваются пути совершенствования законодательства в сфере оказания медицинских услуг. Причин этому несколько и их сложно отделить друг от друга – это и увеличение количества врачебных ошибок, и рост юридического правосознания населения и как следствие увеличения числа исков и требуемых сумм возмещения, это также и лояльность судов в отношении потерпевших и растущие присуждаемые суммы компенсаций. С одной стороны, перечисленные судебные аспекты деятельности лечебных учреждений можно рассматривать как факторы, влияющие на степень реализации рисков оказания некачественных услуг. По мнению автора, их необходимо рассматривать как отдельную группу рисков, поскольку лежащие в их основе явления, помимо прочего, будут приводить к предъявлению необоснованных чрезмерных претензий к медицинским организациям в случаях, когда их вина отсутствует. В этом случае реализация фактора риска может привести к возникновению проблем у клиники и тем самым перейдет из категории факторов риска в категорию опасностей. А значит, судебная практика требует отдельного внимания при организации системы управления рисками.

Copyright of Scientific Proceedings of Ostroh Academy National University Series, Economics is the property of National University of Ostroh Academy and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Economic Annals-XXI / Ekonomìčnij Časopis-XXI is the property of Institute of Society Transformation and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Bylye Gody is the property of Cherkas Global University Press and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Бұл мақала ұлттық экономикалардың қаржылық тұрақтылығы мен экономикалық қауіпсіздігін қамтамасыз етуге арналған. Тұрақты қаржы жүйесін құру, экономикадағы дағдарысқа әсер етуі мүмкін ортақ бағыттарды анықтау қарастарылған, тұрақтылық пен экономикалық қауіпсіздікті қамтамасыз ететін макроэкономикалық көрсеткіштерді кеңейту туралы талқыланған.Интеграция және жаһандану жағдайында халықаралық экономикалық одақтар мен ұйымдарға қосылу, олардың мүшесі болу экономикалық процестерді тиімді басқару және реттеу, қауіпсіздікті қамтамасыз ету мүмкіндігін арттыра отырып, сонымен қатар ықтимал қатерлерді тудыруы мүмкін.Экономиканың қазіргі заманғы моделі қаржы нарығы мен саяси үрдістерге байланысты, ал мақсаты - модель элементтерінің жұмыс істеу ережелері мен механизмдерін өзгерту. Өсу әлеуетін арттыру үшін құрылымдық реформаларды жүргізу қажет. Дамыған және дамушы елдердің экономикасын қалпына келтіруге қабілетті тұтас механизм болуы керек.

A comparison of major aspects of economic structure and access to resources (value added, consumption, diversity, sectoral shares, degree of urbanization, population with high-end skills and access to financial resources) for Indian regions (all states and union territories across the country with larger states divided into smaller and more comparable subregional units of NSS regions) between 2004–05 and 2011–12 identifies the factors that differentiate regions and shows that differences in these factors have increased over time. A step-wise discriminant analysis indicates that regional output and consumption were the key distinguishing factors, along with the sectoral composition of the regional economy. Clear evidence was found of a move towards greater diversity in the local economy, the emergence of construction and other service sectors with significant shares, and increased but more unequal access to finance and skills. [ABSTRACT FROM AUTHOR]

Copyright of Scientific Proceedings of Ostroh Academy National University Series, Economics is the property of National University of Ostroh Academy and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Scientific Proceedings of Ostroh Academy National University Series, Economics is the property of National University of Ostroh Academy and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Цель работы – проанализировать современные тенденции и состояние международного рынка ведущих криптовалют и оценить возможные перспективы их дальнейшего развития и интеграции в мировую финансовую систему. Результаты исследования. Ретроспективно прослежена история происхождения и становления Биткоина (Bitcoin), рассмотрены некоторые особенности «Блокчейн» («Blockchain»). Проанализированы положительные и отрицательные стороны работы с криптовалютами. Рассмотрена ближайшая по капитализации к Биткоину криптовалюта Эфир (Ethereum) и проанализированы основные различия между ними. На основе проведенного исследования сформирован прогноз о наиболее вероятном направлении развития рынка криптовалют на ближайшее будущее и о возможности их интеграции в мировую финансовую систему. Теоретическое значение исследования. Настоящее исследование и его результаты будут способствовать решению глобальной научной задачи – формированию научно-обоснованного мнения академической науки к новому феномену в экономике – криптовалютам и их роли в мировой финансовой системе. Оригинальность/ценность/научная новизна исследования. Работа является одной из немногих, посвященных новому явлению в экономике – криптовалютам; представлены авторские прогнозы о возможных направлениях дальнейшего развития рынка криптовалют. Перспективы дальнейших исследований. Настоящая работа открывает возможность дальнейших исследований в области рынка криптовалют, его дальнейшего развития и интеграции в мировую финансовую систему. Тип статьи – эмпирическая.

The article is devoted to the cooperation between the Republic of Belarus and the State of Israel at the present stage. This article describes the main factors that influence to the foreign policy of the two states, priority directions of the foreign policy of Belarus and Israel, and tools for its implementation. The basic cooperation forms between two countries are stated in the article. The author points out the lack of comprehensive studies of this issue by Israeli authors and considers that it demands further research. This article discusses the main areas of the Belarusian-Israeli cooperation at the new stage as well as its challenges and prospects. The author systematizes information related to the interaction between the two countries in various fields. He talks about the forms and types of activity of the two States. The article gives a brief description of the present stage of political dialogue and economic relations between the two countries. The article not only discusses current trends and features of political dialogue between Belarus and Israel, but also researches the regulatory framework that ensures effective regulation of economic relations between these States. The direct participation of Belarus and Israel in the cooperation is analyzed by examples of networking. Separate attention is paid to the analysis of the closure of the Israeli embassy in Minsk. The article sumps up some results of studying of this problem within recent years.

Scientific developments are devoted to one of the most important issues of today, the determination of the main directions of information and communication tool - the Internet - development. The research was carried out in the conditions of transformational economy of post-totalitarian society. Ways to increase the efficiency of the Internet due to the state and business innovation and management factors, the use of control tools etc. are considered. It is proposed to take organizational and economic measures to prevent possible abuses, improve the quality of information and communication services, coordination of activities in this area. It is established that the Internet as a World Wide Web is one of the most acceptable methods for assessing the stability of society, including and in the framework of administrative-territorial reform, in terms of efficient use of economic, energy, labor, and other resources in the context of European requirements. The positive and negative aspects of the network, as a phenomenon of its systemic use, through various applications, means of abuse, manipulation of public opinion etc. are described. It is noted that the only way to resist all kinds of manipulation is to explain, educate and teach critical thinking. Data from opinion polls on the role of the Internet in the society of users and the lives of respondents as a mean of information and communication, continuous increase in the number (gadgets) of devices per capita, their indirect use and obtaining synergy of computing power is provided. Despite the incredible technological progress and publicity of the person in the network, special emphasis is placed on the fact that privacy should remain. It is substantiated that due to the mentioned factors it is possible to provide proper information and communication service to Ukrainian users, to prevent possible abuses, which actually can strengthen our state and competitiveness in the European Union. [ABSTRACT FROM AUTHOR]

Copyright of Financial & Credit Activity: Problems of Theory & Practice is the property of University of Banking of the National Bank of Ukraine and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Financial & Credit Activity: Problems of Theory & Practice is the property of University of Banking of the National Bank of Ukraine and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Financial & Credit Activity: Problems of Theory & Practice is the property of University of Banking of the National Bank of Ukraine and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Financial & Credit Activity: Problems of Theory & Practice is the property of University of Banking of the National Bank of Ukraine and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Financial & Credit Activity: Problems of Theory & Practice is the property of University of Banking of the National Bank of Ukraine and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Bioeconomics & Agrarian Business / Bìoekonomìka ta Agrarnij Bìznes is the property of National University of Life & Environmental Sciences of Ukraine and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Financial & Credit Activity: Problems of Theory & Practice is the property of University of Banking of the National Bank of Ukraine and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Economic Annals-XXI / Ekonomìčnij Časopis-XXI is the property of Institute of Society Transformation and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Financial & Credit Activity: Problems of Theory & Practice is the property of University of Banking of the National Bank of Ukraine and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article deals with questions about the role and importance of state financial control in the sphere of state defense order as a factor in ensuring the financial security of the Russian Federation. The organization of the state financial control is an obligatory element of management of public financial resources. Implementation of state financial control in the public procurement within state defense order enables to provide not only financial, but also military security. One of the main strategic threats to the national security of the Russian Federation in economy is vulnerability of the domestic financial system and imbalance of the budget system. In this regard, the necessity of creation of effective system of state financial control is one of the major challenges in ensuring financial security of the Russian Federation. Finding ways of improving the system of state financial control in the sphere of the state defense order is one of the primary tasks towards the creation of conditions for increasing the level of financial security of the Russian Federation. Reforming the system of state financial control is based on the principle of interagency cooperation between the competent state bodies. The article examines issues and problems in relation to interagency cooperation within realization of state financial control in the public procurement instate defense order. The transfer of powers of the Federal Tariff Service of Russia and the Federal Service for Defense Contracts of Russia to the Federal Antimonopoly Service of Russia has led to concentration on the basis the Service different functions of control in the field of public procurement within the framework of the state defense order: participation in the formation of the federal budget, determining the military product prices, monitoring of implementation, deployment and execution of public procurement , including financial control. One of actual theoretical and practical directions of financial law science is understanding the new financial and legal status of the Federal Antimonopoly Service of Russia as the authorized state authority on implementation of internal financial control, responsible for control in the sphere of public procurement carried out within the framework of the state defense order, and place of the Service in the system of state financial control.

В статье автором исследуются вопросы совершенствования налогообложения внешнеторговой деятельности в зависимости от состояния мировой конъюнктуры. В статье предлагается авторская концепция налогообложения внешней торговли, а также формулируются предложения по совершенствованию налогообложения в исследуемой сфере.

Зазеркалье представляет собой особый тип бытия, связанный со сменой полярности, в результате чего модус жизни социального/личного приобретает противоположный оттенок. Не последнюю роль в сложившейся ситуации играют высокие технологии, искажающие время и сжимающие расстояния. Быстрота происходящих изменений приводит к трансформациям в поведенческих матрицах людей, в том числе субъектов экономики. В статье анализируются изменения поведения экономических агентов, на примерах искаженно-полярных действий субъектов в мировой экономике.

The article describes the organization of financial relations in the economy. The main attention is paid to the role of the government in the financial relations regulation with the aim to reduce the economic threat. Russia financial policy is described and the financial market situation is characterized. The author determines the ways of their improvement and development.

The article analyzes materials of a legal case initiated as a result of bribery and fraud committed by workers of the Sverdlovsk district and the Ural regional financial departments and private traders in Sverdlovsk in 1929. Referring to regional documents, the author considers the all-Russian campaign which started with the so-called “Astrakhan case” and aimed at the abolition of private capitalist economic structures in the economy. The aim of research is to examine the interaction between private entrepreneurs and the staff of financial agencies in the late 1920s that are regarded as actors of entrepreneurial activity during the NEP. The subject of the research is the parties’ interests, the nature of the interaction between the employees of the fiscal authorities and private entrepreneurs. The chronological framework (1928–1929) is predetermined by the “Astrakhan” and “Sverdlovsk” lawsuits. Based on the actor model, the author considers the parties’ interests as actors of economic activity, motives of their behavior, problems of interaction between private entrepreneurs and employees of financial authorities; reasons for which the staff of the fiscal authorities sabotaged the process of the forced liquidation of private owners; the role of the judicial process in the justification of the elimination of district division within Ural Region.