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1. National concept for the development of integrated reporting in Russia

Author

N. V. Malinovskaya

Subjects
integrated reporting, integrated thinking, institutionalization, concept of development of non-financial reporting, sustainability reporting standards, Accounting. Bookkeeping, HF5601-5689
Abstract

The growing attention of the state to the issues of national sovereignty in different areas has predetermined the urgency of considering the current state of affairs in the field of corporate reporting from this position. The purpose of the study is to substantiate the need for institutionalization of the concept of integrated reporting as the model of corporate reporting that best meets national interests. Based on a study of Russian and foreign practice of normative regulation of corporate reporting, as well as transformation processes to standardize reporting in the field of sustainable development that have occurred in the last few years on a global scale, the need to replace the Concept for the development of non-financial reporting with the national concept for the development of integrated reporting is substantiated. The author proposed to empower the Ministry of Finance of the Russian Federation with the function of a regulator in the field of integrated reporting, which will allow to develop a system of standards for the latter, interconnected with the federal accounting standards and aimed at providing a holistic view of an economic entity. The article identifies the main elements of the institutional environment necessary for the introduction of integrated reporting into management practice. The research was carried out using such general scientific methods as analysis, synthesis, comparison, generalization, abstraction. Its results may be of interest to national regulators of corporate reporting, the scientific and professional community, as well as economic entities interested in increasing transparency and accountability.

Published
2024
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2. Problems of the definition of corporate reporting

Author

N. V. Malinovskaya

Subjects
corporate reporting, definitions of corporate reporting, types of corporate reporting, financial statements, non-financial statements, Accounting. Bookkeeping, HF5601-5689
Abstract

In recent decades, there has been a general trend aimed at the development and introduction of new types of reporting into the management practice. These methods were based on a different conceptual framework than financial statements, changing the perception of corporate reporting and its target orientation. There has to be streamlined the conceptual and categorical apparatus which is necessary for building a corporate reporting system. The aim of the study is to identify and systematize approaches to the definition of corporate reporting in order to determine the role and place of various types of statements in the corporate reporting system. There were used bibliometric analysis, general scientific methods of cognition, such as analysis, synthesis, generalization, abstraction, and a systematic approach. There were established the dynamics of scientific publications based on the bibliometric analysis which had been posting on the eLibrary. Ru platform for the period 2000–2021 by the keyword “corporate reporting”. Approaches to the definition of the term “corporate reporting” are generalized and systematized, based on the target of corporate reporting, the composition of the components included in the corporate reporting system. There were identified factors influencing the transformation of the corporate reporting concept and considered its possible formats. The definition of corporate reporting was clarified based on the main essential characteristics of reporting. It is proposed to conduct further scientific research and discussions to develop a common approach to the definition of the term “corporate reporting”, as well as to the definitions of other types of reporting included in the corporate reporting system with the intention of development of its institution in Russia.

Published
2022
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4. Foreign Experience in the Preparation of Integrated Reporting

Author

N. V. Malinovskaya

Subjects
integrated reporting, interaction with stakeholders, business model, strategic performance panel, code of corporate governance (king iv), international framework for integrated reporting, experience of south african companies, types of capital, annual reports, Accounting. Bookkeeping, HF5601-5689
Abstract

The concept of non-financial reporting development, approved in May last year by the decree of the Government of the Russian Federation, defines an integrated report as one of the possible types of non-financial reporting. However, Russia does not have experience in compiling this type of public reporting, considering that the very concept of integrated reporting was formalized in the form of International Integrated Reporting Basics relatively recently - in December 2013. In this regard, the study of foreign experience in disclosing information regarding the structural elements of integrated reporting is relevant and is the subject of the article research. The goal of the research is to identify the best practices of information disclosure in integrated reports concerning the main problematic aspects and to propose them for use in management practice by Russian economic entities. The analysis of foreign experience of information disclosure was conducted according to the data of integrated reports of South African companies for 2012–2014, which got in the top 10 listed companies of the annual rating of Ernst & Young Global Limited “Improvement in the integrated reporting” in 2013–2015. The research uses a theoretical-empirical method, benchmarking. In order to raise the awareness of the reporters and stakeholders about the best practices that have been developed around the world in the area of integrated reporting, the possible approaches to disclosing information on interaction with stakeholders, on the achievement of strategic goals, on the concept of value creation and the business model are presented. These approaches can be used by Russian economic entities when they introduce this innovative reporting model.The best practices of disclosing information on certain structural elements of the integrated reporting presented in the article can help accelerate the implementation of integrated reporting in the management practice of Russian economic entities, as well as improve the quality of information disclosure.

Published
2018
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5. Regulatory issues of the accounting reporting in the transition to IFRS

Author

N V Malinovskaya

Subjects
регулирование бухгалтерского учета, федеральные стандарты бухгалтерского учета, учет дебиторской и кредиторской задолженности, учет косвенных налогов, отчет о движении денежных средств, Economic growth, development, planning, HD72-88, Economics as a science, HB71-74
Abstract

The entry into force of the Federal law «On accounting» №402-FZ does not solve all problems of the regulation of accounting and reporting in the context of transition to International financial reporting standards. The purpose of this article is to identify and classify accounting regulation issues, affecting the quality of the accounting (financial) statements. Problems identified on the basis of an institutional analysis of the system of accounting regulation. Within the framework of reforming accounting in accordance with International financial reporting standards author proposed to include in the system regulation of accounting such element as the monitoring of legal acts; to develop a Federal standards that establish the rules for accounting of accounts receivable and payable; change the methodology for the accounting of indirect taxes.

Published
2013

14. Terminological negligence of normative documents on labor protection

Author

Gerasimenko, V. A., Garmash, S. N., Plis, M. M., and Malinovskaya, N. V.

Subjects
labor protection, timing, production factor, maximum permissible concentration
Abstract

Purpose. Improvement of the current normative legal acts on labor protection issues by increasing the correctness of the wording of the fundamental terms. Method. The basis of the methodology is the application of theoretical methods of studying the essence of the terminology of related sciences: life safety, labor protection, environmental protection. Results and practical meaningfulness. The vague and false formulations of important terms «dangerous manufacturing factor», «harmful production factor», «maximum allowable concentration», which are used in the process of analysis of working conditions are revealed. The scientifically substantiated and correct definitions of these terms are offered., Мета. Удосконалення діючих нормативно-правових актів з питань охорони праці шляхом збільшення коректності формулювань основоположних термінів. Методика. Основою методики є застосування теоретичних методів дослідженнясутності термінології споріднених наук: безпека життєдіяльності, охорона праці, охорона навколишнього середовища. Результати і практична значимість. Виявлено розпливчасті і хибні формулювання важливих термінів «небезпечнийвиробничий чинник», «шкідливий виробничий чинник», «гранично допустима концентрація», які використовують у процесіаналізу умов праці. Запропоновано науково обгрунтовані і коректні визначення цих термінів.

Published
2018

15. The ways of prepare the level of chemical safety in Ukraine

Author

Garmash, S. N., Gerasimenko, V. A., Plis, M. M., and Malinovskaya, N. V.

Subjects
hazardous chemicals, sources of chemical hazard, causes of emergencic situations, measures to improve the level of chemical safety
Abstract

Purpose. The aim of the work is the study the structure of production of hazardous chemicals in Ukraine, the state of chemical hazard and the selection of modern effective measures to improve the level of chemical safety in the country. Methodology. Study and analysis of international experience in chemical safety. Findings. It has established that the main sources of chemical hazard in Ukraine are enterprises, facilities, installations, units that produce, process hazardous chemicals that are not use in production and their disposal is necessary. The main causes of emergencies associated with hazardous chemicals are a high level of concentration of chemically hazardous objects; outdated technology; depreciation of fixed assets of enterprises; low efficiency of treatment facilities; low level of production culture and violation of design, technological regimes. Improving chemical safety legislation is nece ssary to improve chemical safety; international cooperation and the implementation of Ukraine‘s international obligations in the field of chemicals and waste management; improvement of the monitoring procedure; promoting the harmonization of national legislation on waste and chemicals in accordance with European standards, etc. The implementation of measures will improve the level of chemical safety and improve the system of handling chemicals, reduce the likelihood of chemical pollution, accidents and accidents dur ing production, storage and transportation of chemicals substances, reduce social and economic losses. Originality and practicalmeaningfulness. A state of chemical hazards in Ukraine analyzed and effective modern measures to improve the level of chemical safety presented., Мета. Метою роботи є вивчення структури виробництва небезпечних хімічних речовин в Україні, станухімічної небезпеки та вибір сучасних ефективних заходів підвищення рівня хімічної безпеки в країні. Методика. Вивчення і аналіз світового досвіду по хімічної безпеці. Результати. Встановлено, що основними джерелами хімічноїнебезпеки в Україні є підприємства, хімічно небезпечні об'єкти, установки, агрегати, які виробляють, переробляють небезпечні хімічні речовини, що не використовуються у виробництві і потребують утилізації. Головними причинами можливоговиникнення надзвичайних ситуацій, пов'язаних із небезпечними хімічними речовинами є високий рівень концентрації хімічно небезпечних об‘єктів; застарілі технології; зношення основних фондів підприємств; низька ефективність очисних споруд; низький рівень культури виробництва та порушення проектних, технологічних режимів. Для підвищення рівня хімічноїбезпеки необхідно удосконалення законодавства з питань гарантування хімічної безпеки; міжнародне співробітництво тавиконання міжнародних зобов'язань України в галузі поводження з хімічними речовинами та відходами; удосконаленняпорядку моніторингу; сприяння гармонізації національного законодавства щодо відходів та хімічних речовин у відповідності з європейськими стандартами та ін. Реалізація заходів дозволить підвищити рівень хімічної безпеки та удосконалити систему поводження з хімічними речовинами, знизити ймовірність виникнення хімічних забруднень, аварій і нещасних випадків у процесі виробництва, зберігання, транспортування хімічних речовин, зменшити соціальні та економічні втрати. Наукова новизна та практична значимість. Проаналізовано стан хімічної небезпеки в Україні та представленоефективні сучасні заходи підвищення рівня хімічної безпеки.

Published
2018

16. The ways of prepare the level of chemical safety in Ukraine

Author

Garmash, S. N.; Department of Labour Protection and Life Safety, State Higher Educational Institution «Ukrainian State University of Chemical Technology», Gagarin avenue, 8, 49005, Dnipro, Ukraine, Gerasimenko, V. A.; Department of Labour Protection and Life Safety, State Higher Educational Institution «Ukrainian State University of Chemical Technology», Gagarin avenue, 8, 49005, Dnipro, Ukraine, Plis, M. M.; Department of Labour Protection and Life Safety, State Higher Educational Institution «Ukrainian State University of Chemical Technology», Gagarin avenue, 8, 49005, Dnipro, Ukraine, Malinovskaya, N. V.; Department of Labour Protection and Life Safety, State Higher Educational Institution «Ukrainian State University of Chemical Technology», Gagarin avenue, 8, 49005, Dnipro, Ukraine, Garmash, S. N.; Department of Labour Protection and Life Safety, State Higher Educational Institution «Ukrainian State University of Chemical Technology», Gagarin avenue, 8, 49005, Dnipro, Ukraine, Gerasimenko, V. A.; Department of Labour Protection and Life Safety, State Higher Educational Institution «Ukrainian State University of Chemical Technology», Gagarin avenue, 8, 49005, Dnipro, Ukraine, Plis, M. M.; Department of Labour Protection and Life Safety, State Higher Educational Institution «Ukrainian State University of Chemical Technology», Gagarin avenue, 8, 49005, Dnipro, Ukraine, and Malinovskaya, N. V.; Department of Labour Protection and Life Safety, State Higher Educational Institution «Ukrainian State University of Chemical Technology», Gagarin avenue, 8, 49005, Dnipro, Ukraine

Abstract

Purpose. The aim of the work is the study the structure of production of hazardous chemicals in Ukraine, the state of chemical hazard and the selection of modern effective measures to improve the level of chemical safety in the country. Methodology. Study and analysis of international experience in chemical safety. Findings. It has established that the main sources of chemical hazard in Ukraine are enterprises, facilities, installations, units that produce, process hazardous chemicals that are not use in production and their disposal is necessary. The main causes of emergencies associated with hazardous chemicals are a high level of concentration of chemically hazardous objects; outdated technology; depreciation of fixed assets of enterprises; low efficiency of treatment facilities; low level of production culture and violation of design, technological regimes. Improving chemical safety legislation is nece ssary to improve chemical safety; international cooperation and the implementation of Ukraine‘s international obligations in the field of chemicals and waste management; improvement of the monitoring procedure; promoting the harmonization of national legislation on waste and chemicals in accordance with European standards, etc. The implementation of measures will improve the level of chemical safety and improve the system of handling chemicals, reduce the likelihood of chemical pollution, accidents and accidents dur ing production, storage and transportation of chemicals substances, reduce social and economic losses. Originality and practicalmeaningfulness. A state of chemical hazards in Ukraine analyzed and effective modern measures to improve the level of chemical safety presented., Мета. Метою роботи є вивчення структури виробництва небезпечних хімічних речовин в Україні, станухімічної небезпеки та вибір сучасних ефективних заходів підвищення рівня хімічної безпеки в країні. Методика. Вивчення і аналіз світового досвіду по хімічної безпеці. Результати. Встановлено, що основними джерелами хімічноїнебезпеки в Україні є підприємства, хімічно небезпечні об'єкти, установки, агрегати, які виробляють, переробляють небезпечні хімічні речовини, що не використовуються у виробництві і потребують утилізації. Головними причинами можливоговиникнення надзвичайних ситуацій, пов'язаних із небезпечними хімічними речовинами є високий рівень концентрації хімічно небезпечних об‘єктів; застарілі технології; зношення основних фондів підприємств; низька ефективність очисних споруд; низький рівень культури виробництва та порушення проектних, технологічних режимів. Для підвищення рівня хімічноїбезпеки необхідно удосконалення законодавства з питань гарантування хімічної безпеки; міжнародне співробітництво тавиконання міжнародних зобов'язань України в галузі поводження з хімічними речовинами та відходами; удосконаленняпорядку моніторингу; сприяння гармонізації національного законодавства щодо відходів та хімічних речовин у відповідності з європейськими стандартами та ін. Реалізація заходів дозволить підвищити рівень хімічної безпеки та удосконалити систему поводження з хімічними речовинами, знизити ймовірність виникнення хімічних забруднень, аварій і нещасних випадків у процесі виробництва, зберігання, транспортування хімічних речовин, зменшити соціальні та економічні втрати. Наукова новизна та практична значимість. Проаналізовано стан хімічної небезпеки в Україні та представленоефективні сучасні заходи підвищення рівня хімічної безпеки.

Published
2018

17. ТЕРМІНОЛОГІЧНА НЕДБАЛІСТЬ НОРМАТИВНОЇ ДОКУМЕНТАЦІЇ З ОХОРОНИ ПРАЦІ

Author

Gerasimenko, V. A.; Department of Labour Protection and Life Safety, State Higher Educational Institution «Ukrainian State University of Chemical Technology», Gagarin avenue, 8, 49005, Dnipro, Ukraine, Garmash, S. N.; Department of Labour Protection and Life Safety, State Higher Educational Institution «Ukrainian State University of Chemical Technology», Gagarin avenue, 8, 49005, Dnipro, Ukraine, Plis, M. M.; Department of Labour Protection and Life Safety, State Higher Educational Institution «Ukrainian State University of Chemical Technology», Gagarin avenue, 8, 49005, Dnipro, Ukraine, Malinovskaya, N. V.; Department of Labour Protection and Life Safety, State Higher Educational Institution «Ukrainian State University of Chemical Technology», Gagarin avenue, 8, 49005, Dnipro, Ukraine, Gerasimenko, V. A.; Department of Labour Protection and Life Safety, State Higher Educational Institution «Ukrainian State University of Chemical Technology», Gagarin avenue, 8, 49005, Dnipro, Ukraine, Garmash, S. N.; Department of Labour Protection and Life Safety, State Higher Educational Institution «Ukrainian State University of Chemical Technology», Gagarin avenue, 8, 49005, Dnipro, Ukraine, Plis, M. M.; Department of Labour Protection and Life Safety, State Higher Educational Institution «Ukrainian State University of Chemical Technology», Gagarin avenue, 8, 49005, Dnipro, Ukraine, and Malinovskaya, N. V.; Department of Labour Protection and Life Safety, State Higher Educational Institution «Ukrainian State University of Chemical Technology», Gagarin avenue, 8, 49005, Dnipro, Ukraine

Abstract

Мета. Удосконалення діючих нормативно-правових актів з питань охорони праці шляхом збільшення коректності формулювань основоположних термінів. Методика. Основою методики є застосування теоретичних методів дослідженнясутності термінології споріднених наук: безпека життєдіяльності, охорона праці, охорона навколишнього середовища. Результати і практична значимість. Виявлено розпливчасті і хибні формулювання важливих термінів «небезпечнийвиробничий чинник», «шкідливий виробничий чинник», «гранично допустима концентрація», які використовують у процесіаналізу умов праці. Запропоновано науково обгрунтовані і коректні визначення цих термінів., Purpose. Improvement of the current normative legal acts on labor protection issues by increasing the correctness of the wording of the fundamental terms. Method. The basis of the methodology is the application of theoretical methods of studying the essence of the terminology of related sciences: life safety, labor protection, environmental protection. Results and practical meaningfulness. The vague and false formulations of important terms «dangerous manufacturing factor», «harmful production factor», «maximum allowable concentration», which are used in the process of analysis of working conditions are revealed. The scientifically substantiated and correct definitions of these terms are offered.

Published
2018

19. Dynamics of activity of monoamine oxidase B and antioxidant defense enzymes in human brain during postnatal ontogeny

Author

S. E. Shemyakov, O. V. Shumeleva, N. V. Malinovskaya, and I. A. Volchegorskii

Subjects
Adult, Cerebellum, medicine.medical_specialty, Adolescent, Ontogeny, Thalamus, Biology, medicine.disease_cause, Statistics, Nonparametric, General Biochemistry, Genetics and Molecular Biology, Fetus, Internal medicine, medicine, Humans, Child, Monoamine Oxidase, Superoxide Dismutase, Age Factors, Infant, Newborn, Brain, Ceruloplasmin, Infant, General Medicine, Human brain, Catalase, Oxidative Stress, medicine.anatomical_structure, Endocrinology, nervous system, Child, Preschool, Forebrain, biology.protein, Monoamine oxidase B, Oxidative stress
Abstract

During postnatal development, activity of monoamine oxidase B in human brain structures increases, while activity of Cu,Zn-dependent SOD decreases with compensatory increase in catalase activity and ceruloplasmin content. Under these conditions, the resistance of the pontobulbar structures and thalamus to oxidative stress decreases at the age of 1-12 years and returned to the prenatal level during adolescence. The increase in catalase activity is most pronounced in structures of the forebrain (cortex and neostriatum), cerebellum, and hypothalamus; it is accompanied by ontogenetic increase in oxidative stress resistance, which is maximum at the age of 12-21 years. The maintenance of resistance to oxidative stress (depends on monoamine oxidase B) can be considered as an important condition of structural and functional maturation of cerebral structures during the postnatal ontogeny.

Published
2006
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20. Age-related changes in lipid peroxidation in various structures of the central nervous system

Author

N. V. Malinovskaya, V. V. Turygin, S. E. Shemyakov, I. B. Telesheva, and I. A. Volchegorskii

Subjects
medicine.medical_specialty, Physiology, Central nervous system, Anatomy, Human brain, Biology, Spinal cord, Midbrain, Lipid peroxidation, Myelencephalon, chemistry.chemical_compound, Endocrinology, medicine.anatomical_structure, chemistry, Hypothalamus, Physiology (medical), Internal medicine, medicine, Brainstem
Abstract

Age-related changes in contents of lipid peroxidation (LPO) products and sensitivity to oxidative stress were studied in ten structures of the human brain and three parts of the spinal cord. LPO was found to increase with age in all parts of the central nervous system. This regularity was especially pronounced in the brainstem structures (the hypothalamus, mesencephalon, and myelencephalon) and in the cervical and sacrolumbar enlargements of the spinal cord.

Published
2005
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21. [Untitled]

Author

N. V. Malinovskaya, V. V. Turygin, S. E. Shemyakov, and I. A. Volchegorskii

Subjects
medicine.medical_specialty, Antioxidant, Neocortex, biology, Monoamine oxidase, Chemistry, medicine.medical_treatment, General Medicine, Human brain, General Biochemistry, Genetics and Molecular Biology, Superoxide dismutase, Endocrinology, medicine.anatomical_structure, Catalase, Internal medicine, medicine, biology.protein, Monoamine oxidase B, Ceruloplasmin
Abstract

Activities of monoamine oxidase B, Cu-Zn-dependent superoxide dismutase (SOD), and catalase, and concentration of enzyme-active ceruloplasmin were measured in brain preparations from 43 humans died at the age of 21-92 years. Activity of monoamine oxidase B in the neocortex, cerebellum, basal ganglia, and stem structures increased with age, while SOD activity decreased and catalase and ceruloplasmin concentrations slightly increased. A contribution of age-related increase of cerebral monoamine oxidase activity into ontogenetic impairment of the antioxidant defense in human brain is discussed.

Published
2001
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22. The age dynamics of monoamine oxidase activity and levels of lipid peroxidation products in the human brain

Author

N. V. Malinovskaya, I. A. Volchegorskii, V. V. Turygin, and S. E. Shemyakov

Subjects
Adult, Aged, 80 and over, Male, Aging, Monoamine oxidase, business.industry, General Neuroscience, Brain, Human brain, Middle Aged, Lipid peroxidation, chemistry.chemical_compound, medicine.anatomical_structure, Biochemistry, chemistry, medicine, Humans, Female, Tissue Distribution, Monoamine oxidase B, Autopsy, Lipid Peroxidation, business, Monoamine Oxidase, Aged
Published
2004

23. Comparative analysis of age-related changes in activities of monoamine oxidase-B and antioxidant defense enzymes in various structures of human brain

Author

I A, Volchegorskii, S E, Shemyakov, V V, Turygin, and N V, Malinovskaya

Subjects
Adult, Aged, 80 and over, Male, Aging, Superoxide Dismutase, Brain, Ceruloplasmin, Neocortex, Middle Aged, Catalase, Antioxidants, Basal Ganglia, Cerebellum, Humans, Female, Monoamine Oxidase, Aged, Brain Stem
Abstract

Activities of monoamine oxidase B, Cu-Zn-dependent superoxide dismutase (SOD), and catalase, and concentration of enzyme-active ceruloplasmin were measured in brain preparations from 43 humans died at the age of 21-92 years. Activity of monoamine oxidase B in the neocortex, cerebellum, basal ganglia, and stem structures increased with age, while SOD activity decreased and catalase and ceruloplasmin concentrations slightly increased. A contribution of age-related increase of cerebral monoamine oxidase activity into ontogenetic impairment of the antioxidant defense in human brain is discussed.

Published
2001

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