The problem of risk management of business activities on the basis of estimates of financial statements

Serebryakova, T.Yu.; Suglobov, Aleksandr; Fedosenko, T. V.

doi:10.29039/2409-6024-2020-8-2-56-60

Cited by 3 publications

(1 citation statement)

References 2 publications

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“…Data warehouse is an important part of it, and data warehouse is an integral part of data mining technology [13,14]. e data warehouse consists of three structures that work in tandem to meet the decision-making needs of business management [15,16]. e market share of the software is illustrated in Figure 2.…”

Section: Advanced Artificial Intelligence Model Methods For Financial...mentioning

confidence: 99%

Advanced Artificial Intelligence Model for Financial Accounting Transformation Based on Machine Learning and Enterprise Unstructured Text Data

Zheng

2022

Mobile Information Systems

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Machine learning belongs to the science of artificial intelligence, so its main exploration goal is artificial intelligence, mainly to accumulate experience and improve the relevant performance of the algorithm. ML is a complex discipline that learns and improves skills primarily through imitation. Unstructured text data refer to unstructured data in the form of text. Financial accounting is a basic work of an enterprise, mainly to provide decision-making reference information for enterprise managers to ensure the normal operation of the enterprise. Financial accounting is a management activity that monitors the business and provides relevant information to the relevant authorities. This paper aims to study the advanced artificial intelligence model of financial accounting transformation based on machine learning and enterprise unstructured text data, expecting to use machine learning and unstructured text technology to upgrade the management of financial accounting and improve its analysis level. In this paper, an improved KMP algorithm is proposed for the keyword matching problem of unstructured data. Then, the data crawling technology of unstructured text is studied. It mainly uses the crawler technology based on the Python language and obtains a large amount of information on the Internet by formulating appropriate regular expressions. The algorithm is used to mine the data set and generate frequent itemsets. The association rules mining algorithm is proposed and implemented, and the association rules with practical reference value are obtained. The test leads in this document indicate that the return on assets of the enterprise is −11.2%, the net interest rate on equity is −44.5%, and the business profit rate is −12.1%. This shows that the profitability of the company has been declining in recent years, and there is even the risk of bankruptcy.

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Section: Advanced Artificial Intelligence Model Methods For Financial...mentioning

confidence: 99%

Advanced Artificial Intelligence Model for Financial Accounting Transformation Based on Machine Learning and Enterprise Unstructured Text Data

Zheng

2022

Mobile Information Systems

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Methodological aspects of risk-based monitoring of economic security of apartment complex management companies

Serebryakova

Анисимов

2023

EATP

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Subject. The article considers the monitoring of economic security of apartment management companies. Objectives. The aim is to underpin methodological approaches to identifying risks and threats associated with the activities of management companies of apartment buildings that are significant for socio-economic development of municipalities and regions. Methods. The study employs general scientific methods of cognition. Results. We established that management companies do not use methods for assessing threats and risks to ensure economic security. The study of the economic security of management companies demonstrated their clear impact on the economy of the region and the well-being of some industries related to water, electricity and heat supply of apartment buildings, as well as on socio-economic indicators of regional (municipal) development. In connection with these circumstances, in the development of the methodology, we considered areas of risk identification and then, on their basis, threats. The developed methodology can be used for external monitoring by industry regulatory authorities to minimize threats to economic security at the regional level, and to support the management companies themselves. Conclusions. To assess the economic stability of the housing and communal services industry, it is important to investigate the activities of management companies. The offered methodology for identifying threats to management companies to monitor their economic security enables to identify risks and threats to the economic condition of management companies, which is necessary to ensure economic security.

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Disclosure of Information in Risk Reporting in the Context of the Sustainable Development Concept

et al. 2022

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In the context of the global financial crisis and pandemic, issues related to risk management are of paramount importance, which requires the creation of an effective risk management system and disclosure of information regarding risks in the reporting of commercial organizations, focused on the information needs of stakeholders. This article is aimed at studying the existing practice of disclosing information regarding risks in the financial and non-financial statements of Russian companies. The study is based on the analysis of the current practice of disclosure of information regarding risks in Russia and abroad. Using the analysis of risk disclosure in 210 Russian commercial organizations, the study was aimed, foremost, at identifying factors influencing the format and quality of risk disclosure in financial and non-financial reporting, and secondly, at summarizing the practices of risk disclosure in integrated reporting in Russian organizations and the benefits of using integrated reporting. In this sense, the article contributes to the existing literature as an innovative study that determines the directions of development of the methodology for disclosing information regarding risks in integrated reporting in order to improve its quality and information content in accordance with the Concept of value Creation by the organization in combination with the Concept of Sustainable Development. For stakeholders, this study emphasizes the fact that, in the context of the risk disclosure format used, the quality of this information depends on a number of factors (organizational, technological, legal, cultural, economic). The study could be useful for managers and decision makers whose aim is to implement the Concept of Sustainable Development and the achievement of Sustainable Development Goals.

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The problem of risk management of business activities on the basis of estimates of financial statements

Cited by 3 publications

References 2 publications

Advanced Artificial Intelligence Model for Financial Accounting Transformation Based on Machine Learning and Enterprise Unstructured Text Data

Advanced Artificial Intelligence Model for Financial Accounting Transformation Based on Machine Learning and Enterprise Unstructured Text Data

Methodological aspects of risk-based monitoring of economic security of apartment complex management companies

Disclosure of Information in Risk Reporting in the Context of the Sustainable Development Concept

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