bluuebunny/crossref_metadata_2025 huggingface dataset:
PENGARUH UKURAN PERUSAHAAN, KINERJA KEUANGAN, TIPE INDUSTRI, DAN FINANCIAL LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2013
Authors: Mandaika Yusi , Salim Hasan
Published: September 2018

The purposes of this research is to know the impact of size of company, financial performance, type of industry, and financial leverage toward Corporate Social Responsibility (CSR) disclosure. Sample of this research is manufacturing companies that are registered at Indonesian Stock Exchange during 2011 until 2013. Based on research, the conclusion is only one variable which influenced significantly toward CSR disclosure, the variable is type of industry. Meanwhile other three variables that is company size, financial performance, and financial leverage is proven have no any influence toward CSR disclosure.
FAKTOR-FAKTOR YANG MEMENGARUHI PERUSAHAAN MELAKUKAN PERGANTIAN AUDITOR DAN KONSEKUENSINYA TERHADAP AUDIT DELAY
Authors: Firanty Ria , Syam M Ardiansyah
Published: September 2018

This study uses two research models. Data processing and testing hypotheses using logistic regression models for the first model and multiple linear regression for the second models are then processed using the program Statistical Package for Social Science (SPSS) version 16.0 with a significance value was set at 5%. The sample used in this study was 204 data of manufacturing companies listed in the Indonesian Stock Exchange in the period  2008 to 2011. Sample selection was done by using simple random sampling. The results of the first model analysis shows that the level of profitability positively influence auditor switching and size of Public Accounting Firm negatively influence auditor switching. The results of the second model analysis shows that the company's financial condition has a negative impact on audit delay and auditor switching has no influence on audit delay.
ANALISIS PENGARUH KEPEMILIKAN MANAJERIAL, KEBIJAKAN UTANG, DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2009, 2010, DAN 2011
Authors: Gunawan Stephani , Djohan Widjaja
Published: September 2018

This study aims to examine factors that affect company's dividend policy. Factors examined in this study are the managerial ownership, debt policy, and the company's growth. This study used a sample of 32 Indonesia Public  companies and who pay dividends during the years 2009 through 2011. The result showed that there is a significance and positive difference on the dividend policy of the company that owns and has no managerial ownership. It can be concluded that there are a negative effect of debt policy on dividend policy, while the company's growth variable has no significant effect on dividend policy.
ANALISIS PENGARUH PROPORSI DEWAN KOMISARIS INDEPENDEN DAN CHIEF FINANCIAL OFFICER WANITA TERHADAP REAL EARNINGS MANAGEMENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2010-2011
Authors: Fransisca Angelinda , Hery Hery
Published: September 2018

This study was conducted to provide empirical evidence of the influence of the proportion of independent board and women CFO towards real earnings management as measured by cash flow operations, production costs, and discretionary expenses. Testing is done by using multiple regression analysis, where the women CFO variables is dummy. The result  showed that women CFO significant effect on real earnings management through cash flow operations and production costs, but not significant in real earnings management through discretionary costs. The variable proportion of independent board significant effect on real earnings management through discretionary expenses, but no significant effect on real earnings management through cash flow operations and production costs.
ANALISIS PENGARUH PENGUMUMAN RIGHT ISSUE TERHADAP ABNORMAL RETURN DAN VOLUME PERDAGANGAN SAHAM DI BURSA EFEK INDONESIA PERIODE TAHUN 2009 – KUARTAL 3 TAHUN 2012
Authors: Kamalsah Maria Gladys Jessica , Panjaitan Yunia
Published: September 2018

The availability of the information on capital market transactions will affect decisions of investors who will also determine the price of the stock market. This study was conducted to examine the effect of the announcement of the rights issue on stock prices and trading volume. Sample for this study was 63 companies who do right issue on the Stock Exchange during 2009 - 3rd quarter of 2012. The data collected consisted of daily return actual data, the IHSG daily data as market returns, and daily stock trading volume from each sample company. The result of the analysis showed that there were no significant differences in average abnormal return, but there are significant differences in the average stock trading volume. So, it can be concluded that the announcement of the rights issue contains information for investors, but did not contain information to make an investment decision.
Peningkatan Perceived Customer Value Perumahan Western Village di Surabaya melalui Penerapan Kualitas Produk dan Perceived Service Quality
Authors: Bagus I Made , Kusumawardhany Prita Ayu
Published: September 2018

This study aims to test and analyze customer value enhancement of the Western Village Housing in Surabaya perceived through the application of product quality and the perceived quality of service. This study uses the free variable that is perceived of product quality and the perceived quality of service, as well as variable customer value. This study included in this type of research surveys that are used for the purpose of explanation or confirmatory, or also called research for testing hypotheses to explain the influences between variables or causal relationship between variables through the hypothesis testing. A sample of these studies amounted to 108 respondents consisting of customer Western Village in Surabaya. Sampling techniques in the study was done by accidental sampling method. The data obtained through the distribution and collection of returned questionnaires and then analyzed using SPSS. A model of the relationship between the variables examinedproduce perceived of product quality and the perceived quality of service that has important relations towards customer value Housing Western Village in Surabaya. The results of this study alsohas important meanings especially for Housing Management Western Village in Surabaya in applying perceived of product quality and the perceived quality of service so that our customer optimal value.
Peran UKM dalam Memposisikan Produk Khas Daerah melalui Manajemen Image di Era Persaingan Global
Authors: Maryati Wiwik
Published: September 2018

This study aimed to investigate the role of SMEs on local product positioning through image management in this current global competitive era. SME’s have played a role, particularly to local products to be globally well recognized as featured products. Jombang is one of region in East Java which has a lot of SMEs that has successfully produced various local products such as foods, beverage, handycrafts, and batik. For this far, a lot of their products have widely reached customers across the globe. However, some people remain unfamiliar with those local products, since many of the SME’s did their marketing indirectly. Therefore, it needs a management of image to build valuation and gain customers’ trust entirely. This present study applied a qualitative approach with case study as its research method by examining the conditions of SME’s in Jombang. The result showed that the SME’s played their role in positioning various local products in this current global competitive era through a management of image, both in brands and the SMEs. The management of image was conducted by communicating the marketing through various media, both electronic and non-electronic ones, in order to get better understanding about consumers. This present study, however, has limitation on the number of the entrepreneurs selected as the participants of this research. Thus, it is interesting for further studies to conduct their researches not only on limited particular enterprises, but more.
Faktor Kreativitas dalam Pengembangan Model Inkubator Bisnis di Era Digital
Authors: Pudianti Anna , Herawati Anita , Purwaningsih Anna
Published: September 2018

A business incubator is a program to encourage the emergence of student’s entrepreneurs in various universities, including Universitas Atma Jaya Yogyakarta. The model applied in generating new entrepreneurs through business incubators at Universitas Atma Jaya Yogyakarta is described in three (3) stages of pre-incubation, incubation, and post-incubation. In the third stage of the incubation process, post incubation, the students have been assessed their readiness before finally tenant plunge as an entrepreneur. In the previous study, the motivation or desire to become an entrepreneur is a major factor to support success in business. However, in the next stage to support business sustainability, especially in the digital era as it is today, the strong capital motivation is not enough. This study aims to examine more deeply the capabilities that must be built to support business sustainability, especially in the digital age with all the technological advances. The qualitative approach is used by using successful tenants as case studies of several types of business, in order to enrich the results of the research. Triangulation and member check processes are applied to generate the results of the research. The resulting model of this study is a refinement of the initial model by emphasizing the sustainability factor of business in the digital era that emphasizes the importance of creative ability and thinking ahead.
Pengaruh Motivasi Berprestasi dan Komunikasi Antarpribadi terhadap Prestasi Kerja Karyawan ( Studi Pada PT. PG Rajawali I Surabaya)
Authors: NUGROHOSENO DWIARKO , CHARISMAINI HARUM
Published: September 2018

The organization always had changed phisicly or non phisicly. As PT. PG Rajawali I who the first time the system based on operating holding management transform be investmen holding and make high and low Achievement motivation,  Interpersonal Communication  and Performance Appresial. The aim of the research is for to know the influent Achievement Motivation and interpersonal Communication for performance Appresial and how to know what is Achievement Motivation to influent alike the dominant Performan Appresial.The research did do like a quantity with all of the employed population PT. PG Rajawali I amount of 90. Totally sample have used 73 employed. Instrument have been usedas tools collection file is quisioner amount of 13 items for X1 and 20 items for X2­ and Y variabel used sekunder file from PT. PG Rajawali ITo test result of the hipotesis to show have a connection between variable Achievement Motivation and Interpersonal Comunication a like together with variable Performance Appresial. Coefficient correlation is 0,911 and regretion linier Y=-1,409+ 0,859X1+ 0,739X2. The determination correlation 0,830 mean of contribution variable Achievement Motivation and Interpersonal Communication with Perfomance Appresial is 83,00% and very dominant is Interpersonal Communication with correlation parsial X2= 0,649 more than big to compare with variable Achievement Motivation.
Pengaruh Job Instability terhadap Kinerja dengan Variabel Mediator Stres Kerja Karyawan Bank di Surabaya
Authors: Halimah Siti , Nugrohoseno Dwiarko
Published: September 2018

Since 2008 financial crisis, many banking service personnel have not only lost their confidence, but serious day by day.  To promote efficiency and have also caused unemployment rates to be more performance, some enterprises have taken the steps of reorganizing their enterprises, merging.  and even laying off their employeesto reduces manpower cost Therefore,  employment relationship between the staff and organization become more unstable and forecast with dificulty This research purpose are D to determine influence of job instabiliry toward job performance banking services personnel in Surabaya,  2)  to determine influence of Job instability toward job stress banking services personnel in Surabaya,  3)  to determine influence of job stress toward job performance banking serices personnel in Surabaya.  The sample in this study is banking services personnel of bank rating based on assets February 2010 in Surabaya is consisted of 50 respondents.  Sample decision used survey method.  Data analysis technique used Partial Least Square (PLS) by software SMART PLS and SPSS 13.0 From the results of the analysis note that 1)  there is significant influence between Job instability with job performance and has negative influence,  2)  there is significant influence between Job instability with job stress and has positive influence,  3)  there is significant influence between job stress with job performance and has negative influence
Pengaruh Struktur Modal, Risiko Bisnis dan Pertumbuhan Penjualan terhadap ROE Perusahaan Manufaktur
Authors: Kaptiana Dina Ika , Asandimitra Nadia
Published: September 2018

This research was conducted to determine the effect of capital structure, business risk and sales growth with ROE for manufacturing companies (sector industry consumer goods) during 2008-2012. The independent variable is capital structure, business risk and sales growth.The sample was manufacturing (sector industry consumer goods),which publishes the annual report and quarterly financial reports I-IV during 2008-2012. It uses purposive sampling method. This data using secondary data obtained from the annual report and quarterly financial statements issued I-IV manufacturing companies (sector industry consumer goods) on the Stock Exchange. Analysis data method is using multiple linier regression. The analysis showed simoultantly variable capital structure, business risk and growth in sales affect ROE. Business risk get positive effect to ROE. While the capital structure and sales growth has no effect to ROE. Variable explaining independent variable is get 69,9% while the rest 30,1% can influenced by other variable.
Analisis Perbandingan Abnormal Return,Trading Volume Activity, dan Bid-Ask Spread Sebelum dan Sesudah Stock Split
Authors: Anwar Fahrizal , Asandimitra Nadia
Published: September 2018

Stock splits or stock split is to break a piece of stock into n shares so that the new price per share after the stock split is 1 / n of the previous price.This study aims to investigate the market reaction to the announcement of the stock split the company listed in Indonesia Stock Exchange Period 2012-2013. The market reaction is indicated by the presence or absence of abnormal return differences, trading volume activity, and bid-ask spreads before and after the stock split announcement.Type of research is a study of events (event study).The study sample as many as 17 companies based on purposive sampling.Testing is done with a period of 5 days before and 5 after the announcement of the stock split.The technique of data analysis performed using paired sample t-test on abnormal returns while Wilcoxon signed ranks test on trading volume activity and bid-ask spreads.
PENGARUH INFLASI, SUKU BUNGA SBI, KURS US DOLLAR TERHADAP RUPIAH, PAJAK, SOLVABILITAS, DAN PROFITABILITAS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2015
Authors: Budiono Budiono , Septiani Nur
Published: September 2018

The capital structure is the ratio between long-term debt and equity capital used by the company. By using a proper comparison it will obtain an optimal capital structure. Optimal capital structure is capital structure which optimizes the balance between risk and return in order to maximize the stock price. The purpose of this study was to determine the factors that affect the company's capital structure of LQ-45 listed on the Indonesia Stock Exchange 2010-2015 period. The sampling technique used is purposive sampling method that produces as many as 13 companies. The analysis technique used is multiple linear regression. The results showed that all independent variables simultaneously affect the capital structure. T test results showed that the variable of exchange rate of US dollar against the rupiah has significant negative effect on the capital structure, the variable of tax has positive and significant impact on the capital structure, the variable of solvency has positive and significant impact on the capital structure and profitability variable has significant negative effect on the capital structure. While the variable inflation and SBI interest rate has no significant effect on the capital structure.
Accounting Development in the System of Transition to the New Standards of Financial Security of a Commercial Bank
Authors: Lukyanov A. V.
Published: September 2018

The article describes the features of the evolution theory in the system of statistical accounting of commercial bank’s financial security. Based on the analysis of the globalization processes the necessity was justified to plan at any level of financial control system macroeconomic factors of (or threats to) security of the financial state of the object. In the work there were used the methods of graphical data modeling of economic processes and their algorithms. This made it possible to integrate in the study not only literary analysis and the regulatory framework analysis, but also to expand the scope of the study to statistically significant indicators on the basis of the analysis of the fundamental accounting methodology and perspective accounting methodology in the system of transition to the new commercial bank financial security standards. The article examines the existing approaches to understanding the essence of financial security and shows their weaknesses. The article offers to use static and active approaches to the interpretation of the concept of financial security and shows the duality of standards of its evaluation which are operating in the state. This provided us with an opportunity to identify the scientific gap in the accounting system for banks with basic (or internal) license and show the prospects of its neutralizing by accounting methods. The author has proved the need to implement forecasting tools in the current system of accounting of the financial security of the Bank. The author developed a matrix of compliance to the regulations and scientifically-practical methods for controlling commercial bank financial security as part of adapting to the international practice. So, there was the comparative analysis of the core performance indicators characterizing the financial security mainly associated with the functioning of the financial sector of the national economy and it also showed the gaps existing in the Russian Federation system as the basis for further development of the simplified system of statistical accounting of financial security for the banks in the Russian Federation.
A Summary of Developments in Accounting Education in the United States 1990–2015
Authors: Previts G.J. , Jewkes J.
Published: September 2018

The article examines the consequential long-term professional experience of the reforms of higher education in accounting in the United States, which started in the sixties of the last century and is continuing today. This is the joined efforts of non-governmental associations, first and foremost, the American Association of Accountants (AAA) and accountants-academic theorists as well as accountants practitioners. The article considers the publications of leading scientists, who have summarised the experience in the development of the profession and who showed the directions of its development. Particular attention is paid to the conclusion that today an accountant must possess a broad cultural base in the framework of preparation for the professional career in public accounting, industrial accounting or teaching accounting. This article suggests some ways in which accountants can adapt to their rapidly changing working environment. The attention is drawn to the fact that the constant improvement of the effectiveness of the curriculum should be based on the structure of the curriculum, derived from a set of clearly defined goals. The authors of this publication refer the readers to specific articles, which contain the examples of curriculum structure that includes the business core, the core of accounting and the area of specialization of an accounting specialist.
Risk-Oriented Approach as the Basis for the Corporate Accounting Policy Formation
Authors: Rumyantseva V. M.
Published: September 2018

The evolution of accounting and reporting, the relevance of risk orientation as the basis for the organization of accounting and control processes involves the expansion of ideological fundamentals of the formation of corporate level accounting policy. The risk-oriented approach should be the basis of accounting and control processes of any economic entity. That is why, it is the risk-oriented approach that should be the basis for formation of the accounting policies and internal control systems of the economic entity. In the corporate structure the risks related to corporate governance are particularly important. Therefore, corporate accounting policy, while expanding its borders, must take into account corporate risks related to inter-group relationships. Through the formation of and disclosure of corporate accounting policy the planning and control of joint activities is implemented, which involves analysis and monitoring of strategic risks. Risk-oriented corporate accounting policies, being the regulator of corporate relationships through the implementation of the managerial function can influence the effectiveness of corporate integration. Corporate accounting policy may be the means of achieving the synergy effect in the enterprise integration by defining and regulating the most efficient forms of interaction of the reproduction process members. The evolution of accounting policies closely associated with the evolution of accounting and reporting, leads to the need to identify the relationship of accounting policies and internal control systems at all levels of corporation government, because it is the accounting policy that determines the intra firm accounting principles and is the regulator of corporate relations at all levels of corporate governance. Monitoring of accounting policy, based on the principle of materiality is key to both the separate legal entity that is the part of the group, and to the entire perimeter of consolidation. Key risks relate to the concept of materiality and correspond to the key issues of the auditing that is relevant in the context of the new requirements of the international auditing standards.
Directions of Perfection of State Regulation of Industrial Development
Authors: Abdikeev N. M. , Bogachev Yu. S. , Moreva E. L.
Published: September 2018

The need for strengthening practical orientation of the strategies and concepts for industrial development that have been recently put forward in our country makes us turn to searching for a solution to the problems of the control of the transition of the secondary sector to the new technological mode in the conditions of limited access to international markets, finance and technologies, problems of institution-building and other unfavorable factors impeding the formation of a modern competitive economy. This article is devoted to the identification and justification of specific ways to improve state regulation of industrial development. In order to achieve this goal, both general scientific and private economic methods were used, including analysis and synthesis, systematic approach, statistical material and other research tools were widely used. Their use while examining the state of industrial structure and government regulation of its development has allowed to identify the causes of low efficiency of management of industrial development and formulate the proposals for its improvement. Therefore, there the directions of the system structuring of political and economic course were particularized, and also the institutional securing mechanisms as well as the principles to ensure the implementation of these mechanisms were defined. In practice this toolkit was used to analyze the status or condition and the proposals for the course on strategic import substitution, as well as the regulation of the development of production and technological base of industrial complexes. Consistent application of the identified principles and tools in the study regarding other policies of industrial development entails further elaboration of the raised issues on accounting in the system of industrial development stimulation, changing the values of different factors of increasing competitiveness, lowering production costs that occur under the conditions of transition to the 6th technological mode, including the priorities for lower production costs, the causes of the deficit human capital and the conditions for its overcoming, modernization of methods of supporting industrial development, the relationship of internal and external factors of industrial development.
Recycling as a Strategic Direction to Improve Efficiency of Steel Industry in the Russian Federation
Authors: Smirnov V. V.
Published: September 2018

The article discusses the issue of increasing the efficiency of the Russian steel industry taking into consideration the requirements of the concept of sustainable development. To solve this problem the author reviews the practices of metal scrap collection and recycling at the leading enterprises of the North America, Europe and the forecast of metal recycling development in the world economy up to the year 2050. This part of the survey shows that technologies of metal scrap and other types of industrial waste recycling could result in considerable economy of different types of resources. The great benefit of using metal scrap recycling technologies by the companies in the United States and the European Union is new jobs creation and improvement of environmental conditions. Taking into account the mentioned benefits of using recycling technologies in steel industry the author analyzes the forecast information and concludes that the further development of steel industry may lead to two times increase in metal scrap collection and recycling by the middle of the XXI century. Companies of the Chinese People Republic, countries members of NAFTA and Japan will prevail in the regional structure of metal scrap consumption. The article also states that the system of metal scrap collection and recycling in the Russian Federation will have to be recreated on the qualitatively new foundation. The most important distinctive feature of a new system still under creation from the former one is that before all the enterprises engaged into metal scrap collection had made part of a single concern and operated as a branch of steel industry. In this regard the Russian Federation faces the problem of re-creation of institutional foundation of metal scrap collection and recycling as well as creation of mechanisms to manage this industry efficiently. This in turn will require the development of legal, regulatory, organizational, economic and scientific support.
Some Aspects of Organizing Strategic Management Accounting in Crisis Management
Authors: Bukhoriev S. M.
Published: September 2018

At the present stage of social development economic entities face various problems that threaten not only their stability in the market, but also their survival. Such problems can take many forms, ranging from financial scandals and setbacks to epidemics, natural disasters, clashes between employees and even terrorist attacks. These problems are beyond companies’ control, but when if necessary they can respond to changes in the external and internal environment. This is the case when such changes, even conditionally, fit into the strategy of their operation, and the information about such changes is submitted for making strategic management decisions in a timely manner. Strategic management accounting is a key to the readiness of a company to address the challenges of tomorrow. Strategic management accounting of today is more than merely a block of information designed for long-term planning. Strategic management accounting is primarily organizational activity which examines the environment of a company. The information collected is used to analyze the possible strategic alternatives and coordinate actions to implement them. Crisis management today is a consequence of various crisis phenomena that arise both in the external and internal environment of the company.

Crisis management involves the strengthening of the company’s ability to respond to various forms of crisis flexibly and quickly. The purpose of organizational crisis management is to make timely decisions based on strategic management accounting information.
Stakeholder Approach to Identify the Directions of a Comapany Innovative Development
Authors: Kerimova Ch. V.
Published: September 2018

The paper describes the basic principles of information support for innovative and investment activity of economic entities using stakeholder approach. This approach is based on the business analysis concept which involves taking into consideration the changes in internal and external environment and their impact on interests and requirements of key stakeholders of an entity. To ensure the balance of the interests of innovative and investment activity stakeholders the author justifies the necessity to systemize and structure both accounting and not accounting information. The paper provides the classification of the main users of information about innovative and investment processes and identifies the basic requirements to the information necessary for these groups of stakeholders. It also substantiates the needs and expectations of different groups interested in innovative activity (institutional units of public administration sector, social and public organizations, suppliers, customers, investors, competitors, founders and staff). Applying the concept of sustainable development the author formulates the principles of organizing the effective analytical toolkit for innovative and investment activity which contributes to the achievement of the goals of long-term sustainable development of an economic entity. This allows the business to respond flexibly and timely to the requirements of internal and external stakeholders in accordance with the stated goals and the chosen strategy of innovative development. The author offers a mechanism for cooperation between key stakeholders of innovative and investments processes which is based on singling out the interests and requirements of stakeholders belonging to the first and second circles. This mechanism would make it possible to ensure more reasonable cooperation between key business stakeholders and in future could result in creating value for stakeholders in a form of different benefits and advantages which would be impossible without joining efforts and harmonizing goals.
Controversial Aspects of the Internal Control Concept
Authors: Bоdуako A. V.
Published: September 2018

The logic of the paper is based on defining the key aspects of internal control notion as a phenomenon in modern management process. The article considers the issues of applying Article 19 “Internal control” of the Federal Act 402 taking into consideration the progress in microelectronics, information technology and telecommunications and their relation to control. It also discusses the important aspects of “The Conceptual Framework of Risk Management in Organizations” related to the issues of internal control as a wider notion of risk management. It is also noted that this document doesn’t cancel “The Conceptual Framework of Internal Control” but include it as an integrant part.

The author draws the attention to the modern transformation of methodological views on internal control organization particularly to the shift of emphasis with regard to identification and elimination of risks. Nowadays it is believed that the management task is to make decisions about the level of uncertainty which the organization is prepared to accept seeking to increase value for stakeholders.

The author concludes that the system of internal corporate control (SICC) is a multilevel process, the subjects of which are all company’s management bodies, departments, divisions and their employees whose activity is related to risks able to influence the company’s goals achievement including such an important goal as reliable presentation of company’s activity results in financial and other types of reporting.

The article contains the proposals on the content of risk-oriented internal corporate control. Sustainability of an enterprise is based on getting right economic strategy which means that the goals should be set in a way that ensures the optimal balance between the technological development and growth (scaling) of the company, its profitability and risks along with thrift and efficient use of resources available.
Industrial Model of Defense Industry Organizations Development
Authors: Dvoretskaya V. V.
Published: September 2018

At present, Russian industry is characterized by a general slowdown in the growth rate of the economy against the backdrop of the growth of the state defense order. The transition to a modern innovative business model of defense industry organizations becomes an important task. However, traditional approaches to solving the problem of financing innovation activities carried out within the framework of the state defense order are not always applicable. During the sanctions period, the state is not in a position to allocate significant resources for research and development with the aim of turning them into innovative products. There are problems with attracting private investors, although starting investments in the creation of innovative products are a critical factor in their creation and further development. However, the investment attractiveness of the defense industry enterprises is rather low, therefore it is necessary to consider the various forms and methods of financing, as well as the possibility of attracting sources of financial resources that are unconventional for the enterprises of the defense industry. To create a significant interest of private investors, you can offer to use not only tax incentives, but also the right to use the results of development. An additional motivating incentive may turn out the changes in tax legislation that provide a more convenient and quick way for the transition of defense enterprises to a modern industrial business model. The examples of such changes may include the establishment of various tax and legal conditions for procurement for military and special-purpose products and general (civil) use, decreasing the property tax through disposal of non-core and unused assets or the opportunity to use the savings of resources on the project, when reinvesting them into new research or acquiring high-tech equipment without additional taxation.
Detective Audit: Methodology for Assessing the Business Reliability of a Small and Medium-Sized Business Entity
Authors: Krioni A. E.
Published: September 2018

The method of private investigations is probably the most appropriate basis for the implementation of independent external control of commercial enterprises. Indeed, if we ignore the analysis of accounting documents that are perhaps the main and only source of financial activity history for the audited company, the remaining problem of forecasting business risk remains the search for unobvious, hidden from the public eyes factors of economic life of the company. In modern crisis conditions such analysis is difficult and requires new approaches for external control.

Aims and objectives. The purpose of the work is to develop methodological provisions for the detective form of the layout of the auditing. The offered method is steady in demand among customers of detectives as it opens new opportunities for the honest business executives. This need for the interaction with the private investigation arises from the uncertainty of clients in the auditing opinion, which is one of the consequence of the direct dependence of the external auditor on the audited organization. A detective, on the contrary, is completely independent and free to collect, analyze any information that has to do with the actual financial and economic activities of the company.

Methodology. The legal and institutional framework, the instant breakdown of technical equipment area and financial documentation, the interaction and separation of powers controls — these and about sixty more other most important factors are considered in the article, as essential qualitative characteristics affecting the current assessment of the financial and economic activity of the enterprise or firm.

Results. The place of the detective auditing in the theory and practice of the auditor activity is specified. External and internal factors that exert a significant influence on the economic and financial activities of the organization are singled out. As a tool for its implementation, the method of factor analysis is proposed. Application area. The results of the research can be applied to the development of external auditing theory and practice.

Conclusions. In the conditions of business opacity, detective auditing is a means of choosing future and reliable counterparties for the auditor’s clients.
Due Diligence as the Tool for the Reliability of the Counterparty
Authors: Bakulina A. A. , Tikhon V. I.
Published: September 2018

Doing business involves entering into contractual relations not only with the clients, whose business reputation and financial capabilities have been tested for years, but also with the suppliers, vendors and lessors. Quite frequently there are lucrative offers from previously unknown companies, or sometimes there might be a need for transactions of purchase and sale of real estate, stocks or other assets on the open market, the suppliers and contractors often get changed. In order to form the most complete picture of partners and contractors from the point of view of the financial reliability aspect as well as the assessment of the prospects for further cooperation, the due diligence procedure is organized.

The relevance of the researched theme will provide an opportunity to protect the organization from fraud on the part of the partners and contractors, which will contribute not only to the reduction of the financial risks of the company, but also to the increase in economic security of the organization as a whole.

The authors have covered the acute aspects of the organizational process of due diligence in various economic entities. The methods of the research were as follows: the method of analogies, grouping method, analysis, synthesis, comparison, systematic and logical approaches. The sources of information were: the legal framework and the annual reports of the international companies.
Role of Matrix Accounting and Accounting Information Systems in Reliability Reporting of Business Entities Financial Activity
Authors: Vysotskaya A. B.
Published: September 2018

The paper examines the interconnection between matrix modeling and accounting informational systems (AIS) and highlights the role of these systems in the true and fair reporting of economic activities. The author shows that such systems make it possible to present the functional fragments of knowledge in information modeling systems and gives a definition of the accounting information systems in the context of modern economic development. The article focuses on designing a concept of a knowledge-based economy and identifying the role of accounting in this process. It shows the accounting system reliability depends on such information system which would make it possible to fully report the data about business activity of an entity. Information technology has crucially changed this very important area of accounting. Modern accounting is more dynamic and influential in making economic decisions. That is why the understanding of accounting science and its influence on accounting processes is changing. This in turn imposes new requirements on professional education and training of accountants. It is evident that the period of data input is now significantly shorter, starting with processing banking information and invoices. Thus the practice of accounting is impossible in its conventional form which calls for the fundamental change of thinking in many areas of accounting.

The article discusses the state of national accounting system and its compliance with the international accounting practices under conditions of globalization. The author gives the arguments on how to assess the accounting process adequacy by means of situational matrix modeling (HMM) in the structure of the accounting information system.
Atividades de campo e formação de professores de geografia em uma universidade do Piauí
Authors: Nunes Hikaro Kayo de Brito , Sousa Sara Raquel Cardoso Teixeira de , Viana Albert Isaac Gomes
Published: September 2018

A Geografia utiliza a atividade de campo como metodologia de análise e compreensão de diferentes fenômenos e cenários, assim, o estudo objetivou apresentar a importância e as contribuições das atividades de campo (realizadas entre 2012 e 2015) na formação de professores de Geografia em uma turma de uma universidade pública do estado do Piauí por meio de análise dos temas discutidos e da espacialização das atividades. Os procedimentos metodológicos foram: levantamento teórico, análise de relatórios e discussão temática. No período foram desenvolvidas 10 atividades (6 no eixo de “Geografia Física” e 4 no eixo de “Geografia Humana”), propiciando discussões envolvendo teoria, prática e o contexto de determinada área, havendo um aprimoramento profissional no processo de formação de professores e permitindo, por parte dos alunos, a exploração de conteúdos que ultrapassam a ciência geográfica.
Inovação na educação geográfica: a pedagogia dos projetos uma possibilidade no ensino de geografia
Authors: Luz Neto Daniel Rodrigues Silva
Published: September 2018

Os professores de Geografia, no contexto atual, vêm sendo desafiados a ressignificar suas práticas pedagógicas. Nesse sentido, objetiva-se relatar práticas pedagógicas no ensino de Geografia numa instituição de ensino particular em Taguatinga-Distrito Federal. A pesquisa-ação foi adotada, pois se trata da análise da própria prática pedagógica. Tendo como procedimento: observação, registro fotográfico, pesquisa bibliográfica e produção de um relatório. Utilizou-se da pedagogia dos projetos como uma possibilidade teórico-metodológico na tentativa de tornar os conhecimentos significativos no ensino de Geografia para os discentes. Assim sendo, os projetos foram construídos por meio de trabalho em grupo, produção de material didático em sala de aula, pesquisa na internet, problematização do cotidiano na construção de conceitos e a apropriação da realidade cotidiana com objetivo de articular o teórico e as práticas sociais. Isso tudo, contribuir para a construção de um raciocínio geográfico nos alunos da instituição em se atuou.
Expansão urbana e impactos ambientais: uma análise dos projetos de intervenção urbana para a cidade de Teresina, Piauí
Authors: Melo Filho José Maria Marques de
Published: September 2018

O presente trabalho busca discutir como a produção do espaço urbano influencia a dinâmica socioespacial, considerando projetos de intervenção viária na cidade de Teresina, tendo em vista a relação de suas implicações para sociedade e impacto ao meio ambiente. Após a caracterização teórica sobre agentes sociais o trabalho ressaltou a importância do planejamento e gestão urbana, destacando o caráter complementar que possui cada uma dentro da organização da cidade, aliando esta análise com as preocupações referentes aos impactos causados ao meio natural. O interesse por esse tema partiu da observação de que a cidade de Teresina apresenta uma expressiva expansão, porém no que diz respeito às intervenções urbanas viárias que visem acompanhar sua franca transformação, apresentam lentidão em sua execução e muitas vezes não há um estudo sobre as implicações que as mesmas possam causar na dinâmica social e no meio natural da cidade. Para a realização desse trabalho utilizou-se como metodologia de pesquisa busca sistematizada nas bases de dados científicas dos Periódicos Capes, Scielo e Web of Science, além de análise documental de registros oficias sobre a cidade de Teresina. Através do que foi pesquisado percebeu-se que a implantação de intervenções urbanas tem sido realizada sem que haja, em muitos casos, uma preocupação com a questão ambiental, e as medidas de planejamento e gestão apresentam falhas na execução de suas ações. A partir desse trabalho espera-se contribuir para a necessidade de mudanças efetivas sobre as formas de gestão e planejamento voltadas para intervir no urbano, sem gerar grandes prejuízos ao meio ambiente.
Ensino de geografia, violência urbana e sua relação com a pichação e a grafitagem no espaço escolar
Authors: Silva Eduardo Soares , Melo Josandra Araújo Barreto de
Published: September 2018

A violência presente nas cidades está ligada aos atos que acontecem na escola. Portanto, muitas práticas cotidianas ditas violentas se apresentam como similares, é o caso da pichação e da grafitagem. Sendo assim, o presente artigo retrata uma proposta de abordagem qualitativa do ensino da Geografia sobre três temas pertinentes aos estudos escolares: violência, pichação e grafitagem. Com base nessas constatações, foi realizado um trabalho de pesquisa-ação, materializado através de um projeto de intervenção didático-pedagógica, desenvolvido numa escola pública da cidade de Campina Grande, PB. Os resultados indicaram que o projeto estimulou reflexões e ampliação da compreensão dos alunos acerca da violência urbana, da pichação e do grafite, além de tornarem possíveis a relação Geografia-cotidiano.
O programa institucional de bolsa de iniciação à docência – pibid: uma análise dos projetos temáticos 2016 e 2017 do subprojeto geografia da ufpe
Authors: Sousa Laryssa De Aragão , Santos Francisco Kennedy Silva dos , Carvalho Josias Ivanildo Flores de
Published: September 2018

Este trabalho tem como objetivo contribuir para uma análise crítica dos projetos do PIBID Geografia da UFPE, um recorte temporal durante os anos de 2016 e 2017 e o impacto a partir da importância dos projetospedagógicos como um todo em específico os projetos temáticos “A Cartografia Social e a escola” e “Atividades Lúdicas no Ensino de Geografia” sob a formação e ação didática dos Pibidianos, especificamente os Pibidianos de Geografia da UFPE que trabalham como método experiencial. A metodologia desta pesquisa segue abordagem qualitativa, e se deu através de análise documental, revisão de literatura e entrevistas dos Pibidianos, sujeitos participantes dos projetos dos anos 2016 e 2017.
Territorializações da brincadeira de reisado em Caraúbas, (Graça, Ceará)
Authors: Moraes Antonio Jarbas Barros de
Published: September 2018

Este trabalho apresenta uma abordagem baseadas nas experiências de pesquisa que aconteceram nas festas de reis de Caraúbas no município de Graça/CE em 2016 e 2017. Para tanto, selecionamos uma das seções do trabalho de dissertação, especificamente, sobre a territorialização da festa. Interpretamos experiências por meio de trabalho de campo que consistiu em acompanhamento, entrevistas e filmagens dos grupos de reisados. Adiantamos que a festa de reis desenvolve relações múltiplas e movimentos criados pelas pessoas que transformam e caracterizam o território móvel. A partir deste pressuposto mostramos que os interlocutores acionam diversas táticas para composição do território que permeiam relações econômicas, políticas, morais e culturais que merecem ser discutidas na Geografia.