Financial and accounting approaches to definition of the intangible factors impact on the value of the company

Боронос, Вікторія Георгіївна; Plikus, Iryna Yosypivna; Александров, В. Л.

doi:10.21003/ea.v160-24

Cited by 5 publications

(4 citation statements)

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“…Ao contrário dos ativos tangíveis, cujo valor vai se deteriorando com o uso, os ativos intangíveis, sobretudo os humanos e relacionais, tendem a elevar o seu valor com o passar do tempo. O entendimento da significância dos ativos intangíveis influencia, sobremaneira, na definição das estratégias de criação e entrega de valor [39,40].…”

Section: Resultsunclassified

Ativos intangíveis e criação de valor: análise da produção científica

2021

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Os ativos intangíveis são relevantes para a geração de valor organizacional nos diversos setores da economia. O objetivo desta pesquisa é analisar a produção científica sobre ativos intangíveis, destacando as suas contribuições para a criação de valor organizacional nas Instituições de Ensino Superior. Esta é uma pesquisa quantitativa e qualitativa, quanto à abordagem, e exploratória, quanto ao objetivo. Foram realizadas três buscas na base bibliográfica SCOPUS. Os resultados evidenciaram que todos os grupos de ativos intangíveis são fundamentais na criação de valor organizacional, e que as pesquisas na área vêm ganhando repercussão no ambiente científico ao longo do tempo. Percebeu-se que o setor educacional é pouco abordado nessas pesquisas, ao passo que o setor empresarial recebe maior atenção dos pesquisadores. Além disso, observou-se a existência de um núcleo de países/territórios mais produtivo, em relação à origem dessas publicações. Pesquisas demonstrando a atuação das Instituições de Ensino Superior no desenvolvimento científico e tecnológico podem contribuir para a criação de valor organizacional. A difusão do conhecimento, a criação de produtos ou oferta de serviços resultantes das suas atividades, além de fortalecer o valor da marca diante dos públicos estratégicos, apoia a tomada de decisão em relação aos investimentos em ciência, tecnologia e inovação.

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Section: Resultsunclassified

Ativos intangíveis e criação de valor: análise da produção científica

2021

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“…Боронос В.Г., Плікус І.Й. [2] заходи щодо фінансового оздоровлення підприємства, які реалізуються з допомогою сторонніх юридичних чи фізичних осіб і спрямовані на запобігання оголошенню підприємства-боржника банкрутом і його ліквідації Бланк І.О. [3] система заходів щодо фінансового оздоровлення підприємства, вжиття яких відбувається за допомогою сторонніх юридичних чи фізичних осіб і які спрямовані на попередження оголошення підприємства-боржника банкрутом та його ліквідації Мостенська Т.Л., Юрій Е.О.…”

Section: визначення поняття «санація підприємства» автор джерелоunclassified

The Financial Rehabilitation of the Nterprise as a Path Prevent Bankruptcy in the Context of War

Yermolenko,

Kokovikhina,

Lysonkova

2024

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The issue of insolvency among enterprises in Ukraine is particularly pertinent in times of economic crisis. The extensive armed occupation by the Russian Federation has caused economic losses for all citizens and businesses in Ukraine, with some companies exhibiting signs of bankruptcy. For businesses, the war has complicated or rendered ineffective operations, timely settlements with suppliers, and the fulfillment of obligations in full. Additionally, Ukraine is currently in the process of gradual integration into the European community with specially defined rules and conditions for market functioning, which may lead to a decrease in financial stability for local businesses. The essence of the concept of " financial rehabilitation" is explored in the article, and the roles and significance of financial rehabilitation for enterprises with the aim of preventing their bankruptcy in times of martial law are determined. The advantages of pre-trial financial rehabilitation are highlighted, and the scales of application of the financial rehabilitation procedure for a chosen period in Ukraine are examined. It is argued that in times of martial law, particular attention is deservedly paid to external factors that may lead to business bankruptcy. This is associated with the transition of the domestic economy to a wartime footing, migration, and mobilization of the able-bodied population, which affect demand and supply for goods, jobs, and services in Ukraine. The advantages of applying financial rehabilitation to restore the solvency of modern enterprises are identified, with pre-trial financial rehabilitation being an effective means of protecting the rights of the debtor and having several advantages over bankruptcy proceedings. It is determined that for successful financial rehabilitation, the company must convince debtors of the expediency of conducting financial rehabilitation. To appear convincing and prospective, the debtor must provide a liquidation and financial analysis of the troubled enterprise. The expediency of financial rehabilitation can be justified by the fact that enterprises possess sanative potential and have developed a convincing financial rehabilitation concept and corresponding remedial measures. Thus, the pre-trial financial rehabilitation procedure is a convenient and expeditious means of financial recovery for the debtor, enabling avoidance of bankruptcy proceedings initiation and minimization of risks associated with enterprise shutdown.

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“…The elaboration and development of an institutional platform for human capital should be viewed as a process of natural accumulation or the forced introduction of basic institutions capable of ensuring the emergence of new institutions of human capital or substantially modernizing existing rules in this area. Human capital has become one of the most important non-material factors (Boronos, Plikus, Aleksandrov, 2016). Economic progress and social development depend on the level of intellectualization of life of the population of countries, on the degree of accumulation of national human capital (Radyeva, 2017).…”

Section: Formation and Development Of The Institutional Platform Of Hmentioning

confidence: 99%

Institutional Platforms of the Transformation of the Economy

Tkach¹,

Kolomiiets²,

Radieva³

2019

BJES

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Institutional transformations in economies of countries are considered as the basis of their civilizational development. The concept was put forward that in order to ensure transformations in the economy, it is necessary to promote the formation of a specific set of institutional platforms – new institutes and institutions that will create an environment for the formation and development of a socially oriented market economic system of society. The main controversial components of the institutional platform include: institutional changes in the economy, the creation of the corporate sector, the development of human capital institutions. The purpose of the paper. The purpose of the study is to promote and reveal the essence of the formation of institutional platforms to ensure reforms of various components of a transformational economy. Methodology. Formation of institutional platforms of the transformational economy is investigated on the basis of the theory of institutional changes and such institutions of a market economy as property rights, the corporate sector, and human capital. Results. Institutional platforms of transformations are presented as continuous informal changes that are fixed in the formal institutional system of society in the form of legal acts, codes of conduct, and institutions designed to enforce them. It is substantiated that in order to ensure institutional transformations in the economy, it is necessary to form a dynamic institutional platform that determines the system of basic institutions. The process of formation and effective use of the institute of human capital is analysed, which becomes a priority for the economic development of the country’s potential. The presence of mature human capital predetermines the country’s economic potential and its strategic growth. The main content of the new economy is that human capital turns from a resource to the essence of development itself. An approach to developing an institutional platform for the development of human capital as a process of natural accumulation or the forced introduction of basic institutions capable of ensuring the emergence of new institutions or significantly modernizing existing rules is proposed. It is proved that transnational capital erases economic, political, and cultural national differences, forms a favourable global infrastructure, ensures the development of countries that define the basis of the world corporate economy. It is substantiated that, institutionally, a corporation creates a new type of economic relations, which are reflected in the rules and code of corporate behaviour. Institutional analysis created the conditions for developing a new approach to designing the trajectory of the development of the national economy on the grounds that the formation of a certain institutional system determines the trajectory of the further development of the state and world economy. Practical implications. Theoretical research should be the foundation of state policy in the management of the process of creating formal institutions as the basis of an institutional platform. This requires certain clarifications regarding the possible gap between the rules declared by the legislation and the mechanism for ensuring their observance, the basis for further research. Value/originality. The theoretical study is carried out personally by the authors of this scientific article.

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Financial and accounting approaches to definition of the intangible factors impact on the value of the company

Cited by 5 publications

References 0 publications

Ativos intangíveis e criação de valor: análise da produção científica

Ativos intangíveis e criação de valor: análise da produção científica

The Financial Rehabilitation of the Nterprise as a Path Prevent Bankruptcy in the Context of War

Institutional Platforms of the Transformation of the Economy

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