scholarly journals ANALYTICAL EVALUATION OF FINANCIAL ASSETS OF ENTERPRISES

Author(s):  
Nina Volkova ◽  
Daria Kravets

The article facing attention to the importance of the presence of current assets at the enterprise, as an element of its solvency and profitability. The essence of financial assets is revealed and the importance of their distinguishing from a part of current assets for a more detailed and clear analysis of the enterprise. The dynamics and structure of the main elements of financial assets of enterprises of various branches of the economy of Ukraine and the Odessa region are analyzed. Attention is drawn to the growing role of financial assets in enterprises, since they affect the level of solvency and financial sustainability of the enterprise. During the period of 2015-2019, agricultural and industrial enterprises of Ukraine and the Odessa region suffered significant changes in the structure of assets. Analysis of the structure of assets of CJSC "State Food-Grain Corporation Corporation of Ukraine" and PJSC "Odessa Cable Plant" Odeskabel "for the period 2015-2019 showed that the enterprises there is a logical tendency for the distribution of working capital and non-current assets according to their sectoral affiliation. The analysis showed that in the assets of agricultural enterprises of mobile assets is almost twice as low as in real assets. In industrial enterprises, the distribution in the structure of assets has also been formed with exceeding the share of current assets by 10 percentage points. Financial assets were analyzed as elements of current assets on investigated enterprises in 2015 -2019. Conclusions on the tendency of increasing this element of current assets, as receivables, two terms - cost and its share. In the analysis of financial assets of the state joint-stock company "State Food-Grain Corporation" of Ukraine ", attention was paid to such an element Finance. Once assets as current financial investments. This is an important part of financial assets, but they are not present at each enterprise. It has been analyzed that their share for 2015-2018 was constantly fluctuating. If in 2017, their share was 73% of all oblast assets, then in 2019 at the investigated enterprise they did not have become, but, at the same time, cash and their equivalents have increased. We considered it expedient to pay attention to this process.

Akustika ◽  
2019 ◽  
Vol 32 ◽  
pp. 247-250 ◽  
Author(s):  
Andrey Vasilyev ◽  
Vladimir Sannikov ◽  
Natalia Tyurina

Industrial noise and vibration leads to the workers disease, fatigue breakdown of pipeline and apparatus junction, decreasing of machine operating characteristics etc. According to statistics, amblyacousia and vibration illness takes the first places among all the other professional diseases. Investigations of noise and vibration levels at the operator's positions of "Volgoelectromontazh-1" Joint Stock Company of Russian Federation were done. Measurements were carried out according to existing methods and standards. In total 27 operator's positions were investigated in the main building and in the shop of consumer goods. The results of measurements showed, that for some positions (pendulum saw, cutting-off lathe, presses etc.) there were significant excesses of the sanitary standards of noise levels. Complex of measures of noise reduction was developed, including technical decisions and organizing measures. Results of measures implementation shows good efficiency of noise and vibration reduction.


2021 ◽  
Vol 118 ◽  
pp. 04012
Author(s):  
Elena Viktorovna Oleynik ◽  
Olga Mikhailovna Shevchenko

The purpose of the study is to analyze the provisions of the novelties of the Russian legislation on digital financial assets and digital currency. The methodological basis was the method of comparative legal analysis, using which the authors identify general patterns and features of the legal status of Russian digital joint-stock companies and decentralized autonomous organizations widely discussed in foreign literature. The results of the study were conclusions about the significant differences between the above organizations. A company issuing digital shares, under Russian law, differs from an ordinary non-public joint stock company by limiting the circulation of digital shares within the framework of a digital platform. Unlike the decentralized autonomous organization, it has legal entity and governing bodies. It was also concluded that there is a significantly greater variety of rights of holders of foreign token-shares in comparison with the rights of shareholders of Russian digital joint stock companies. The novelty of the research is contained in the results of the analysis and doctrinal interpretation of the norms of Russian federal laws concerning digital shares. So, in particular, it was established that such are recognized at the same time as securities and digital rights. Such a legal structure appears to be unnecessarily complex. According to Russian law, digital shares differ from ordinary shares in the form of certification of shareholders “rights, while no differences have been revealed in the scope of shareholders” rights.


Author(s):  
В. М. Краєвський ◽  
Н. В. Параниця

The current stage of development of a public joint-stock company «National Joint-Stock Company «Naftogaz of Ukraine» is characterized by an increase of negative trends. The main retaining factors for the enterprise development are the complex economic and political situation in the country, the negative dynamics of the main macroeconomic indicators, the high cost of the UAH resource, and the dominant devaluation processes. One of the conditions for a stable fi nancial and economic development of the industrial enterprises is the proper management of the movement of their fi nancial resources. Consequently, in the case of consideration of the enterprise, it is necessary to proceed from the fact that the key role is played by continuous fi nancial processes, which should be understood as the sequence of tasks or procedures that collectively provide the completion of a particular production activity. The formation of a market fi nancial and credit system requires enterprises to increase the effi ciency of activities, competitiveness of petroleum products and services based on the implementation of scientifi c and technological progress, eff ective forms of management and management of the enterprise.


2021 ◽  
pp. 12-19
Author(s):  
Inna Yurevna Tarmaeva ◽  
◽  
Olga Georgievna Bogdanova ◽  
Vladimir Anatolevich Pankov ◽  
Olga Alekseevna Molchanova ◽  
...  

According to the regional information fund of social and hygienic monitoring, 1518 cases of 01.07.2021 diseases were registered among those working at industrial enterprises of the Republic of Buryatia as of COVID-19, of which the share of the joint-stock company Ulan-Ude Aviation Plant (hereinafter – U-UAP, aviation plant) accounts for 30.8 % or 467 cases, in the public joint-stock company Territorial Generating Company No. 14 (hereinafter – TGC-14, heat power plant) – 15.7 % or 239 cases. The incidence rate of COVID-19 in U-UAP amounted to 871.76 per 10 thousand workers, in TGC-14 – 2280.53 per 10 thousand workers. The evaluation of the effectiveness of COVID-19 prevention showed that the complex of sanitary and anti-epidemic (preventive) measures taken in the pandemic among those working at the aviation plant ensured the control of the spread of the incidence of coronavirus infection by 2.6 times, compared with the heat power plant. Keywords: disinfectants, new coronavirus infection of COVID-19, industrial enterprises, sanitary and anti-epidemic (preventive) measures, Republic of Buryatia.


2021 ◽  
pp. 000312242110278
Author(s):  
Fabian T. Pfeffer ◽  
Nora Waitkus

Comparative research on income inequality has produced several frameworks to study the institutional determinants of income stratification. In contrast, no such framework and much less empirical evidence exist to explain cross-national differences in wealth inequality. This situation is particularly lamentable as cross-national patterns of inequality in wealth diverge sharply from those in income. We seek to pave the way for new explanations of cross-national differences in wealth inequality by tracing them to the influence of different wealth components. Drawing on the literatures on financialization and housing, we argue that housing equity should be the central building block of the comparative analysis of wealth inequality. Using harmonized data on 15 countries included in the Luxembourg Wealth Study (LWS), we demonstrate a lack of association between national levels of income and wealth inequality and concentration. Using decomposition approaches, we then estimate the degree to which national levels of wealth inequality and concentration relate to cross-national differences in wealth portfolios and the distribution of specific asset components. Considering the role of housing equity, financial assets, non-housing real assets, and non-housing debt, we show that cross-national variation in wealth inequality and concentration is centrally determined by the distribution of housing equity.


2021 ◽  
Author(s):  
Fabian T. Pfeffer ◽  
Nora Waitkus

Comparative research on income inequality has produced several coherent frameworks to study the institutional determinants of income stratification. In contrast, no such framework and much less empirical evidence exist to explain cross-national differences in wealth inequality. This situation is particularly lamentable as cross-national patterns of inequality in wealth diverge sharply from those in income. We seek to pave the way for new explanations of cross-national differences in wealth inequality by tracing them to the influence of different wealth components. Drawing on the literatures on financialization and housing, we argue that housing equity should be the central building block of the comparative analysis of wealth inequality.Using harmonized data on fifteen countries included in the Luxembourg Wealth Study (LWS), we first demonstrate a lack of association between national levels of income and wealth inequality and concentration. Using decomposition approaches, we then estimate the degree to which national levels of wealth inequality and concentration relate to cross-national differences in wealth portfolios and the distribution of specific asset components. Considering the role of housing equity, financial assets, non-housing real assets, and non-housing debt, we reveal that cross-national variation in wealth inequality and concentration is centrally determined by the distribution of housing equity. (Stone Center on Socio-Economic Inequality Working Paper)


2005 ◽  
Vol 2 (3) ◽  
pp. 106-111
Author(s):  
Alexander Kostyuk ◽  
Olena Kostyuk

The joint-stock company "Ukrneft" is a good example for understanding the role of asymmetry of information in the corporate governance. Corporate ownership structure is characterized by high enough concentration. The state is the largest stockholder, owning 50%+1 company stock, i.e. controlling block. Besides the state, there are some large shareholders in the structure of corporate ownership of the joint stock company "Ukrneft’". They are represented by Pryvatbank, Ukrsybbank and Wotford Groups. The consolidated shareholding of these shareholders is 41 % of voting shares. The remaining 9 % of shareholder equity belong to the rest minority shareholders


Author(s):  
Konstantin Vyatcheslavovitch Belyj

The subject of this research is the documentation of party organization of the Moscow Automobile Factory named after I. A. Likhachev (known fully as the Public Joint-Stock Company – Likhachov Plant ZIL, Moscow Automobile Society AMO ZIL) as a source on history of the enterprise. The goal of this research consists  in determination of information capacity and possibilities of using documentary materials accumulated as a result of work of the primary party organizations of industrial enterprises of the Soviet period, namely with regards to the least studied aspects: social conditions, socio-psychological, and socio-cultural. The analysis of sources demonstrates that the materials of factory party organizations, particularly Moscow Automobile Factory named after I. A. Likhachev, represent one of the most valuable groups of sources in studying the history of a single company and industrial enterprise. They feature high information capacity on the key aspects of the company, including social. It is underlined that the party documentation was used by the Soviet researchers fragmentary and at times not objectively for multiple reasons; therefore, one of the tasks for the historians lies in comprehensive reconstruction of reliable scientific history of enterprises overall, and their party organizations in particular.


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