Journal of Finance and Accounting

Volume 2, Issue 6, December 2014

  • Synergistic Development of Accounting, Finance and Government in the Chaotic Environment: Integrated Reporting, Money Theory and Financial Crises Diagnostic

    Svitlana Kuznetsova

    Issue: Volume 2, Issue 6-1, December 2014
    Pages: 1-7
    Received: 3 October 2014
    Accepted: 9 October 2014
    Published: 24 October 2014
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    Abstract: The modern world global challenges were formed in chaotic environment. The fundamental principles of government synergistic development have been described to the financial crises diagnostic and forming the ways to increase. The synergistic development of modern finance is shown as development monetarism and new money theory. Theoretical and method... Show More
  • Technical Change and Financial Efficiency: Plowing - Rotary Tractors in Ukraine

    Vladimir Kyurchev

    Issue: Volume 2, Issue 6-1, December 2014
    Pages: 8-12
    Received: 21 September 2014
    Accepted: 10 October 2014
    Published: 24 October 2014
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    Abstract: Methodological tool of total costs calculation using machine-tractor aggregates on the basis of plowing and cultivating tractors has been described. Financial effectiveness evaluation of technological changes introduction while using plowing and cultivating tractors has been conducted. Financial effectiveness of using tractor aggregates used in Ukr... Show More
  • Measurement in Financial Statement: Retrospection and Prospects in the Chaotic Environment

    Svitlana Kuznetsova, Inna Tyvanyuk

    Issue: Volume 2, Issue 6-1, December 2014
    Pages: 13-20
    Received: 1 October 2014
    Accepted: 9 October 2014
    Published: 24 October 2014
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    Abstract: Transformation of approaches to using different measurements in closing financial statements has been analyzed in this article. Evolution of the term “fair value” has also been systematized; fair value measurement development has been investigated in the international environment. Normative regulation to using measurements on fair value in Ukraine ... Show More
  • Synergy of Corporate Culture and Financial Control in the Chaotic Environment

    Andriy Kuznetsov

    Issue: Volume 2, Issue 6-1, December 2014
    Pages: 21-30
    Received: 21 September 2014
    Accepted: 9 October 2014
    Published: 24 October 2014
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    Abstract: Organizational principles of the functional configuration of corporate culture management. The algorithm of functional configuration of the interaction and integration of financial control and corporate culture in a chaotic environment. It was proposed to identify the company’s specific character with relevant determinants in 4 areas - the dynamics... Show More
  • Factor Model of Investment Climate Monitoring in Chaotically Structured Economy

    Maria Vakulich

    Issue: Volume 2, Issue 6-1, December 2014
    Pages: 31-36
    Received: 21 September 2014
    Accepted: 15 October 2014
    Published: 24 October 2014
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    Abstract: Methodical approaches to the investment climate assessment, which are used by leading national agencies and international organizations for ranking countries have been considered in this article, the need for indexes analysis of Ukrainian investment climate in order to identify the further ways of institutional environment improvement for attractin... Show More
  • Evaluation of the Efficiency of Cash Flow Management in Chaotic Conditions of Economy Structuring

    Victoria Varenyk

    Issue: Volume 2, Issue 6-1, December 2014
    Pages: 37-42
    Received: 21 September 2014
    Accepted: 13 October 2014
    Published: 24 October 2014
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    Abstract: The essence of the concept "cash flow management effectiveness" has been grounded, the method of comprehensive evaluation of the cash flow management effectiveness in the economy has been proposed. Practical implementation of the comprehensive assessment of the cash flow management effectiveness has been described. Three areas of effectiveness eval... Show More