Is China Friendly in Enforcing Arbitration Awards? A Critical Analysis of Certain Aspects of Enforcement of Arbitral Awards in China in View of International Standards

2011 ◽  
Author(s):  
Filip Celadnik
Keyword(s):  
Critical Analysis ◽  
International Standards

CRITICAL ANALYSIS OF APPROACHES TO ASSESSING THE IMPACT OF BUSINESS PROCESSES ON THE FINANCIAL PERFORMANCE OF AN ORGANIZATION

2021 ◽  
Vol 4 (4) ◽  
pp. 201-205
Author(s):  
A. L. GENDON ◽  
◽  
G. F. GOLUBEVA ◽  
Keyword(s):  
Financial Performance ◽  
Critical Analysis ◽  
Business Processes ◽  
International Standards ◽  
Financial Indicators ◽  
Life Activity ◽  
Cost Of Production ◽  
The Cost ◽  
The Impact

The article reveals a system of financial indicators that characterize business processes, accounting for income and expenses according to Russian and international standards. The ways of increasing the efficiency of the company's life activity, in particular, the ways of reducing the cost of production, are considered.

E-Government Services in India

2015 ◽  
pp. 117-126
Author(s):  
Santhosh Menon ◽  
Jaspreet Singh Sethi
Keyword(s):  
Open Source ◽  
Open Source Software ◽  
Critical Analysis ◽  
International Standards ◽  
Government Services ◽  
Free Open Source Software ◽  
The Government ◽  
International Standards Organization ◽  
Free Open Source

The study will focus on technological components of the Indian Aadhaar program which tries to give every resident of the country a digital ID. The paper provides the architectural and implementation features of the program. Aadhaar program is only 40% implemented to date as mandated by the Government of India. Aadhaar is mostly based on Free Open Source Software (FOSS) and its processes are International Standards Organization (ISO) compliant. The paper would do a critical analysis of the architectures of the ID programs.

Natural Materials for Thermal Insulation and Passive Cooling Application

2015 ◽  
Vol 666 ◽  
pp. 1-16 ◽  
Author(s):  
Anna Laura Pisello ◽  
Federica Rosso
Keyword(s):  
Physical Properties ◽  
Thermal Insulation ◽  
Critical Analysis ◽  
Numerical Data ◽  
Energy Performance ◽  
International Standards ◽  
Passive Cooling ◽  
Natural Materials ◽  
Outdoor Spaces ◽  
Indoor And Outdoor

In this chapter a critical analysis about natural materials to enhance energy performance and thermal comfort in indoor and outdoor spaces is dealt with. In particular, thermal insulation and passive cooling application in buildings are analyzed. The physical properties permitting to achieve these benefits are presented, as well as the method and the international standards to measure them. Benefits deriving from these materials’ employment as insulation layers or buildings envelope in general of, or in the case of urban paving, are described and then the single materials are illustrated.Experimental and numerical data, as reported in the bibliography, support the dissertation with examples from the most recent research contributions.

scholarly journals Solar collectors integrated into transparent facades

2020 ◽  
Vol 26 (3) ◽  
pp. 84-87 ◽  
Author(s):  
Vasyl Zhelykh ◽  
Iryna Venhryn ◽  
Khrystyna Kozak ◽  
Stepan Shapoval
Keyword(s):  
Energy Efficient ◽  
Critical Analysis ◽  
Solar Collector ◽  
Thermal Characteristics ◽  
Thermal Capacity ◽  
International Standards ◽  
Energy Sources ◽  
Solar Collectors ◽  
The World

AbstractDue to the fact that the number of natural disasters in the world has increased in recent years, experts note that climate change is the cause. As a consequence of the nature of the needs to improve the fuel and energy complex in the countries in world. This solution could be solar energy and similar energy sources. The paper presents the classification of energy-efficient houses proposed by international standards and its critical analysis. Emphasis is placed on the problem of improving solar collectors integrated into the construction of buildings. The paper presents the temperature characteristics of an experimental solar collector. For the experimental solar collector combined with the translucent facade of the building, thermal characteristics are set, in particular, such as thermal capacity and thermal efficiency.

Methodological approaches to accounting for financial instruments: Current issues and advisable solutions

2020 ◽  
Vol 23 (6) ◽  
pp. 604-626
Author(s):  
T.Yu. Druzhilovskaya ◽  
N.A. Dobrolyubov
Keyword(s):  
Critical Analysis ◽  
Scientific Literature ◽  
Accounting Standards ◽  
Financial Derivatives ◽  
Regulatory Framework ◽  
International Standards ◽  
Financial Accounting ◽  
Financial Assets ◽  
Financial Instruments ◽  
Methodological Approaches

Subject. The article discusses the way financial instruments are accounted for, and related issues. Objectives. We outline our recommendations to address problems concerning the financial instruments accounting technique. Methods. The study involves a critical analysis, synthesis, comparison, observation, analogies. Results. We prove the inadequacy of the regulatory framework for accounting for financial instruments of the Russian non-credit institutions. As discussed in the scientific literature on accounting for financial instruments, advisable methodological approaches were found to vary significantly. We justify our recommendations on addressing challenging issues of accounting for non-derivative and derivative financial instruments and provide our suggestions on accounting for financial assets qualified as cash equivalents, advice on separate accounting and recognition of financial liabilities, recognition of financial derivatives in accounts. Conclusions and Relevance. Currently, Russia's regulations govern only some issues of accounting for financial instruments. There are plenty of accounting aspects concerning derivative and non-derivative financial instruments that remain unregulated. As proposed in the scientific literature on accounting for financial instruments, methodological approaches significantly differ. International standards do not exhaustively govern complicated issues of accounting for financial instruments. Thus, research on accounting for financial instruments should continue. It is important to promote the regulatory framework for financial instruments accounting as long as a set of the Russian accounting standards are revised. The findings are of applied and theoretical nature for financial accounting.

Measurement of public sector financial instruments in Russian and international standards systems

2021 ◽  
Vol 22 (7) ◽  
pp. 740-760
Author(s):  
Tat'yana Yu. DRUZHILOVSKAYA
Keyword(s):  
Public Sector ◽  
Critical Analysis ◽  
International Standards ◽  
Financial Accounting ◽  
Financial Assets ◽  
Financial Instruments ◽  
Analogy Method ◽  
Public Sector Organizations ◽  
Degree Of Convergence

Subject. This article discusses the regulations regarding the assessment of financial instruments of public sector organizations in the systems of Russian and international standards. Objectives. The article aims to investigate the degree of convergence of regulations regarding the assessment of financial instruments in the Russian standards for public sector organizations with the rules of international standards. Methods. For the study, I used the methods of critical analysis, synthesis, comparison, observation, and the analogy method. Results. Based on a comparison of the regulations regarding the initial and subsequent assessment of various types of financial assets and financial liabilities in the Russian FSBU Standard Financial Instruments and IPSAS 29 Financial Instruments: Recognition and Measurement, the article identifies situations where the assessments of financial instruments of public sector organizations, conducted according to Russian and international standards, coincide or have differences. Conclusions and Relevance. It is advisable to further converge approaches to the assessment of financial instruments in Russian standards for public sector organizations and the IPSAS regulations. The results obtained have both applied and theoretical applications in the field of financial accounting.

Legal status of convicts without isolation from society in the context of international legal standards

2020 ◽  
pp. 8-20
Author(s):  
Алла Липаритовна Агабекян
Keyword(s):  
Russian Federation ◽  
Critical Analysis ◽  
Legal Status ◽  
Penal Code ◽  
International Standards ◽  
Legal Standards ◽  
Contractual Relationship ◽  
Probation Service ◽  
Legitimate Interests ◽  
The Russian Federation

Рассматривается проблема определения содержания правового статуса осужденных к наказаниям, не связанным с изоляцией от общества. Анализируется эволюция прав, свобод, законных интересов и обязанностей осужденных, содержащихся в международных стандартах об альтернативах лишению свободы. Предложено с учетом отдельных диспозитивных начал в международных стандартах предусмотреть возможность установления договорных отношений между государством в лице службы пробации и осужденным, которые бы регулировали расходы, связанные с отбыванием наказания. В статье содержится критический анализ положения российского уголовно-исполнительного законодательства о полном запрете подвергать медицинским и иным опытам. Отмечаются недостатки, препятствующие нормальной реализации альтернатив лишению свободы. Автором высказаны суждения относительно возможности включения в Уголовно-исполнительный кодекс Российской Федерации новых прав осужденных без изоляции от общества. The problem of determining the content of the legal status of persons sentenced to punishments not related to isolation from society is considered. The article analyzes the evolution of rights, freedoms, legitimate interests and obligations of convicts contained in international standards on alternatives to imprisonment. It is proposed, taking into account certain dispositive principles in international standards, to provide for the possibility of establishing a contractual relationship between the state represented by the probation service and the convicts, which would regulate the costs associated with serving the sentence. The article contains a critical analysis of the provision of the russian penal legislation on the complete prohibition to subject to medical and other experiments. There are shortcomings that prevent the normal implementation of alternatives to deprivation of liberty. The author makes judgments about the possibility of including new rights of convicts without isolation from society in the Penal Code of the Russian Federation.

scholarly journals Lease: Problematic Aspects of Accounting and Reporting Information Formation

2020 ◽  
Vol 7 (2) ◽  
pp. 30-39
Author(s):  
T. Yu. Druzhilovskaya ◽  
E. S. Druzhilovskaya
Keyword(s):  
Critical Analysis ◽  
International Standards ◽  
Practical Significance ◽  
Practical Application ◽  
International Standard ◽  
Methodological Basis ◽  
Further Development ◽  
Lease Accounting ◽  
Tax Accounting

In the light of the recently adopted new Russian and international standards in accounting and tax accounting, significant changes in the regulation of lease accounting have been made. Unfortunately, the newly adopted rules are not always ideal in terms of their practical application. The article is devoted to a critical analysis of the regulations of the international standard IFRS (IFRS) 16 “Lease” and the Russian standard FSBU25/2018 “Lease Accounting.” The methodological basis of the study includes a critical analysis of the new requirements for accounting for lease transactions in the systems of Russian and international standards in terms of their validity, logic and completeness. The result of the study is the justification of the presence of both positive and problematic aspects in the innovations introduced in the regulation of accounting for leases in IFRS16 and in the Russian standard FSBU25/2018. Recommendations have been made to address the problematic issues of lease accounting and reporting information. The theoretical and practical significance of the study lies in the possibility of using its results in the preparation of new and improved existing accounting regulations in the process of its further development at the national and international levels.

Issues of interpreting and reflecting the expenses of organizations in financial accounting

2021 ◽  
Vol 22 (1) ◽  
pp. 48-71
Author(s):  
Tat'yana Yu. DRUZHILOVSKAYA
Keyword(s):  
Critical Analysis ◽  
Scientific Literature ◽  
Accounting Standards ◽  
International Standards ◽  
Financial Accounting ◽  
Analog Approach ◽  
The Impact

Subject. This article examines the problems associated with the interpretation of the concept of Expenses and their reflection by organizations in financial accounting. Objectives. The article aims to identify and systematize the problems related to the interpretation of the concept of Expenses and their reflection by organizations in financial accounting. Methods. For the study, I used the methods of critical analysis, synthesis, comparison, observation, and the analog approach. Results. The article highlights the controversial aspects of the interpretation of the economic content of the concept of Expenses in the system of Russian Accounting Standards (RAS) and scientific literature. It compares different interpretations of the economic content of this concept in the systems of Russian and International Standards of Accounting and Reporting. The article also systematizes the impact of business types on recognition and reflection of the expenses of organizations in financial accounting. Conclusions and Relevance. There are contradictions in the interpretation of the economic content of the concept of Expenses in the system of Russian Accounting Standards. There is no unity in the interpretation of Expenses in the scientific literature on accounting. Despite the closeness of the definitions of Expenses in RAS and IFRS systems, there are significant differences in regulations relating to the recognition and reflection of expenses in financial accounting. The results presented have both applied and theoretical applications in the field of financial accounting.

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