The 11 reference contexts in paper Baryshnikova, Nonik (2017) “Формування соціальної складової звітності сталого розвитку як елемент управління економічною безпекою // Formation of sustainable development reporting social component as economic secu7rity menegement element” / spz:ztu:ven:106411

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    accounting of sustainable development reporting concerning a social component requires improvement and solution of the issues about the methodology approach formation that will provide information adequacy, completeness and efficiency in nonfinancial reports of entities. Analysis of the latest researches. The similar problems were discussed in the works of O.Gerasymenko
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    , D.O. Grycyshen [5], І.А. Derun [6], I.V. Zhyglej [7], S.O. Levyc'ka [10], T.Mikulska, G.Michalczuk [1] and others. Statement of the research. We are analyzing the existing approaches to the solution of the abovementioned problem.
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    development reporting concerning a social component requires improvement and solution of the issues about the methodology approach formation that will provide information adequacy, completeness and efficiency in nonfinancial reports of entities. Analysis of the latest researches. The similar problems were discussed in the works of O.Gerasymenko [4], D.O. Grycyshen
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    , І.А. Derun [6], I.V. Zhyglej [7], S.O. Levyc'ka [10], T.Mikulska, G.Michalczuk [1] and others. Statement of the research. We are analyzing the existing approaches to the solution of the abovementioned problem.
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    reporting concerning a social component requires improvement and solution of the issues about the methodology approach formation that will provide information adequacy, completeness and efficiency in nonfinancial reports of entities. Analysis of the latest researches. The similar problems were discussed in the works of O.Gerasymenko [4], D.O. Grycyshen [5], І.А. Derun
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    , I.V. Zhyglej [7], S.O. Levyc'ka [10], T.Mikulska, G.Michalczuk [1] and others. Statement of the research. We are analyzing the existing approaches to the solution of the abovementioned problem.
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    concerning a social component requires improvement and solution of the issues about the methodology approach formation that will provide information adequacy, completeness and efficiency in nonfinancial reports of entities. Analysis of the latest researches. The similar problems were discussed in the works of O.Gerasymenko [4], D.O. Grycyshen [5], І.А. Derun [6], I.V. Zhyglej
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    , S.O. Levyc'ka [10], T.Mikulska, G.Michalczuk [1] and others. Statement of the research. We are analyzing the existing approaches to the solution of the abovementioned problem. For example, O.
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    component requires improvement and solution of the issues about the methodology approach formation that will provide information adequacy, completeness and efficiency in nonfinancial reports of entities. Analysis of the latest researches. The similar problems were discussed in the works of O.Gerasymenko [4], D.O. Grycyshen [5], І.А. Derun [6], I.V. Zhyglej [7], S.O. Levyc'ka
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    , T.Mikulska, G.Michalczuk [1] and others. Statement of the research. We are analyzing the existing approaches to the solution of the abovementioned problem. For example, O.V. Bedzaj and T.
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    Analysis of the latest researches. The similar problems were discussed in the works of O.Gerasymenko [4], D.O. Grycyshen [5], І.А. Derun [6], I.V. Zhyglej [7], S.O. Levyc'ka [10], T.Mikulska, G.Michalczuk
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    and others. Statement of the research. We are analyzing the existing approaches to the solution of the abovementioned problem. For example, O.V. Bedzaj and T.V. Fedchenko [2] pay attention to the influence of social activities and their display in accounting.
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    Levyc'ka [10], T.Mikulska, G.Michalczuk [1] and others. Statement of the research. We are analyzing the existing approaches to the solution of the abovementioned problem. For example, O.V. Bedzaj and T.V. Fedchenko
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    pay attention to the influence of social activities and their display in accounting. They also determine the list of social activities and corresponding accounting objects. This became the base for the scientists to build the model of accounting objects within the limits of social oriented business, which includes permanent and casual expenditures and economic in
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    workers included into enterprise’s work extra payment fund and other encouraging and compensatory payments and the element defined as «Expenses for Wages Payment» to call «Expenses for Workers’ Payment», and according to the mentioned suggestions she determined the shifts to account 66 known as «Calculations for Workers’ Payments». Petrenko S.M. and V.O. Besarabov
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    identify the directions of social responsibility which have a financial tendency and determine their interconnection with financial reporting indices. The scientists state that the majority of company’s social activity indices are not showed in financial reporting and this situation does not satisfy information needs of interested users.
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    The scientists state that the majority of company’s social activity indices are not showed in financial reporting and this situation does not satisfy information needs of interested users. Kukoba V.P. studies the aspects of business corporate responsibility
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    , and determines the following objects which are subjected to accounting and auditing: – the property of the enterprise and its structural subdivisions including the data on movement of enterprise’s social infrastructure assets; – socially oriented expenses of the enterprise and its structural subdivisions and efficiency of these expenses; – payments with creditors, especially
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    oriented expenses of the enterprise and its structural subdivisions and efficiency of these expenses; – payments with creditors, especially concerning socially oriented projects and programs; – payments with the enterprise’s founders (partners) in the part of complete satisfying the enterprise’s dividend policy demands. As for the social reporting issues, K.V. Bezverhyj
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    proposes broadened social report, which includes various aspects of enterprise’s socially oriented activity. So, the scientist shows different aspects of entity’s positive and negative impact on social relations in interconnection with economic categories.
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    The identified accounting objects characterize how social relations are integrated in enterprise’s economic system. The exact determination of the list and essence of every accounting object will influence on the informational content of reporting indices on sustainable development. Kraevskiy V.N.
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    says that in a narrow meaning, social accounting provides supplying information about labour resources, production and services which are the subject of enterprise’s activity that aims to shorten or eliminate amounts of environmental pollution.
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