Creative Accounting and Sustainability of Insurance Companies: Institutional Governance as a Moderating Variable from Certified Public Accountants’ Perspective

Studies in computational intelligence, Journal Year: 2025, Volume and Issue: unknown, P. 533 - 545

Published: Jan. 1, 2025

Language: Английский

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Studying the innovative development of regional economy as an imperative of sustainable socio-economic growth in Russia, using neural network modeling

Economic Analysis Theory and Practice, Journal Year: 2021, Volume and Issue: 20(8), P. 1394 - 1414

Published: Aug. 30, 2021

Subject. The article deals with the innovative potential of Russian regions in light national goal Federation development, reflecting decent and productive work. Objectives. purpose is to study innovation activity regions, using neural networks, ensure breakthrough development economy. Methods. We employ a cluster analysis on basis network modeling, information technologies. For research, we selected networks (Kohonen self-organizing maps), which are focused unsupervised learning promising tool for clustering visualization multidimensional statistical data. Results. result modeling was ranking 85 into 5 compact groups (clusters) regardless their affiliation federal districts Federation. shows that there strong differentiation number these clusters. obtained average values indicators clusters compared them all-Russian indicators. Conclusions. Breakthrough socio-economic growth associated set measures involve stimulating activities characterized by different level development. Such will increase interest real sector economy scientific advanced production technologies, higher-productivity employment opportunities, and, as result, encourage people's quality life.

Language: Английский

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Integrated reporting as a determinant of changing the targets of economic analysis of sustainable development in the face of challenges

Economic Analysis Theory and Practice, Journal Year: 2021, Volume and Issue: 20(12), P. 2210 - 2232

Published: Dec. 27, 2021

Subject. The article deals with the revision of targets in economic analysis, enabling timely identification factors value creation, and considering influence interests stakeholders. Objectives. purpose is to identify analysis connection changes information requests stakeholders requirements for corporate reporting, concerning disclosure opportunities sustainable development context challenges. Methods. We performed a content composition types reporting. study employs methods systems, comparative, structural, logical analysis. Results. demonstration excellence by management investors understanding values best ways achieve goals creates threats, and, definition, challenge that should be reflected integrated system indicators aimed at identifying conflicts take into account stakeholders, which will ensure balance resources used creating value. Conclusions. determinant reporting integration, significant amount contain estimated parameters economic, social environmental problems threats specific major It most effective interaction managing risks associated all capital. Such lead synergistic effect making strategic decisions on development.

Language: Английский

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Artificial intelligence in the analysis of regional innovation ecosystems of the Russian Federation under import substitution

Economic Analysis Theory and Practice, Journal Year: 2024, Volume and Issue: 23(5), P. 834 - 856

Published: May 30, 2024

Subject. The article examines the condition of regional innovation ecosystems Russian Federation for sustainable development and technological sovereignty country under import substitution due to high external challenges. Objectives. aim is solve multifactorial task analyzing innovative in Russia’s regions. characterized by complex formalization, it line with modern concepts competitive potential, through proposed productive method, i.e. neural network cluster data analysis. Methods. We employ analysis based on networks that formed an essential component artificial intelligence. functionality – Kohonen self-organizing maps, involved this work, has no model prohibitions. method enables visualize clustering results multidimensional source space. Results. a set heterogeneous helped get integration regions across seven clusters. obtained significant variety placement cluster: number clusters varies from one thirty-one. established different level state ecosystems, according studied indicators context Conclusions. findings enabled assess environment created big challenges factors. To continue strengthening country, necessary use main directions economic growth regions, taking into account their specifics focus formations.

Language: Английский

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Neural network analysis of energy efficiency of the regional economy as a factor of Russia's sustainable development under conditions of big challenges

Economic Analysis Theory and Practice, Journal Year: 2023, Volume and Issue: 22(2), P. 206 - 234

Published: Feb. 28, 2023

Subject. We consider the energy efficiency of Russia’s regional economy and its impact on sustainable development country in face big challenges. Objectives. The focus is solving multidimensional task analyzing Russian regions, which relates to difficult-to-formalize tasks harmonizes with modern requirements competitiveness. Methods. employ cluster analysis based neural networks, are a relevant component artificial intelligence. also use toolkit i.e. Kohonen self-organizing maps. said tools free from model limitations external interference functioning network, enable visualize clustering results data space plane. Results. heterogeneous enabled distribute regions across eight formations. considered indicators characterizing had different effects creation clusters. obtained significant unevenness distribution by cluster: number clusters varied more than fourfold. determined levels regions’ according studied scale. This requires application economic strategies for Federation Conclusions. paper shows influence challenges Russia. findings indicate that improve progressive economy, innovative organizational managerial methods needed generate vector orientation towards effective solution urgent facing country.

Language: Английский

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Business analysis and business analytics: Development in the context of digitalization

Economic Analysis Theory and Practice, Journal Year: 2023, Volume and Issue: 22(4), P. 646 - 671

Published: April 27, 2023

Subject. The article addresses the analytical support for change management in conditions of orientation economic entities to sustainable development and digital transformation business. Objectives. purpose is identify modern features business analysis, content main types analytics, impact digitalization processes on activities development. Methods. study draws research methods, like synthesis, comparison, generalization, abstraction, systemic, strategic, risk-oriented approaches. Results. paper reveals content, areas tasks analysis accordance with standard adopted by International Institute Business Analysis November 2022. It assesses innovations field regulation at global level; defines specifics underpins prerequisites its improvement under new challenges large-scale digitalization; considers interrelation presents systematization analytics. Conclusions. trends enabled reflect priority perform their comparative assessment. unveiled emerging trend divergence analytics as separate activity, identified Intelligence, Big Data Analytics, Science most promising

Language: Английский

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The informational component of corporate social responsibility assessment: Results of empirical research

Economic Analysis Theory and Practice, Journal Year: 2021, Volume and Issue: 20(11), P. 2089 - 2112

Published: Nov. 29, 2021

Subject. We consider completeness and quality of social information disclosure for systematic presentation corporate responsibility organizations in financial public non-financial reporting. Objectives. The aim is to present a comprehensive research component Russian large business enterprises, based on the analysis their reporting information. Methods. employed methods logical, statistical, comparative, linguistic analysis. also analyzed reports metallurgical companies. Special attention was paid availability presented disclosures. study investigates annual statements 2018–2020. Results. offer systems approach assessment responsibility, content selected indicators, formulate recommendations that are necessary increase companies through improving its orientation solving global problems. findings enabled reveal areas most significant increasing validity investment decisions. Conclusions. identified top problems focus economic entities; dynamics disclosures over past three years has been positive. trend development standards terms nature enables count gradual overcoming existing

Language: Английский

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Artificial intelligence methods in the study of the economic potential of Russian regions in conditions of grand challenges

Economic Analysis Theory and Practice, Journal Year: 2022, Volume and Issue: 21(6), P. 994 - 1017

Published: June 29, 2022

Subject. The article investigates methodological approaches to the analysis of economic potential regions, considering achievement national goal sustainable development Russian Federation in conditions grand challenges. Objectives. aim is study dynamics activity using artificial intelligence methods, analyze innovative economy face Methods. rests on indicators regional Russia. We propose a cluster development, free from model constraints, based neural network modeling, which enables assess and ranking according totality considered indicators. apply Kohonen self-organizing maps as promising means clustering visual embodiment multidimensional statistical data. Results. modeling enabled segregate 85 regions into four compact groups. estimated significance each indicator formation clusters, revealed strong difference number clusters. In period under review, some were part same corresponding cluster. paper presents average values studied clusters for 2018–2020. Conclusions. demonstrate disproportion regions. It requires an individual approach economy’s strategy KPIs, measures stimulate field innovation, investment, introduction research results Federation.

Language: Английский

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Technogenic and Sustainable Types of Business Development: Signs and Identification

Economic Analysis Theory and Practice, Journal Year: 2022, Volume and Issue: 21(7), P. 1214 - 1239

Published: July 28, 2022

Subject. The article explores technogenic and sustainable development at the micro level. Objectives. purpose is to underpin theoretical aspects of analysis company transition from type development; work out a methodology for identifying based on proposed indicators integrated indices. Methods. study employs resource-oriented approach decoupling effect, general scientific principles research methods, like abstraction, generalization approaches domestic foreign authors effect. Results. paper substantiates signs types development, offers definition sustainability, considers effect I present identify consisting three stages. At first second stage information generated all capital, long-term average annual indices indicator growth characterizing capital are calculated, effects estimated. third stage, composite calculated justified. Conclusions. findings enabled substantiate methodology, which was tested financial non-financial statements PAO Severstal. testing helped conclude reveal that has necessary resources development. may be useful analysts in field

Language: Английский

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Stages of choosing a project for the diversification of production and business

Economic Analysis Theory and Practice, Journal Year: 2023, Volume and Issue: 22(7), P. 1293 - 1308

Published: July 31, 2023

Subject. The article considers the process of selecting a project for diversification production and business at machine-building enterprises. Objectives. purpose is to develop elements logical model process, i.e. determination type production, assessment enterprise's readiness diversification, resources diversified enterprise expectations from project, formation indicators evaluate business. Methods. I employ consistent comparative analysis projects enterprises, which are necessary basis study. tools rest on in-depth review various theories enable visualize results data obtained. Results. compared different classifications, determined main metrics sequence their application when making decision defined objectives ways achieve cost-effectiveness project. paper offers an approach ensure consistency evaluation analyze prospects diversification. It also formulates parameters products selected by identifies evaluates rapid specifies order stages Conclusions. Enterprises with more than quarter range civilian products, qualified personnel, elaborated system resource supply relying flexible high level automation, technological platform have chances successfully implement

Language: Английский

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