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'학술논문' 에서 검색결과 45,587건 | 목록 1~20
Academic Journal
IFRS IN THE SYSTEM OF CORPORATE GOVERNANCE IN UZBEKISTAN: Наука и научный потенциал – Основа Устойчивого инновационного развития общества (Ташкент, 15 мая 2022 года) 15 IFRS IN THE SYSTEM OF CORPORATE GOVERNANCE IN UZBEKISTAN Azamov Muxammadyusuf Adham o‘g‘li Master student, Department of “System analysis and management”, Faculty of “International Economics and Management” University of World Economy and Diplomacy, Uzbekistan, Tashkent azamovmukhammadyusuf@gmail.com Mrs Kasimova Naima Dzhakhongirovna Ph.D., Associate Professor, Department of “System analysis and management”, Faculty of “International Economics and Management” University of World Economy and Diplomacy, Uzbekistan, Tashkent; Annotation: This article discusses corporate governance and International Financial Reporting Standards as interrelated systems. The exploration of the principles of regulation of economic relations by these two systems made it possible to identify and prove this relationship, which has a positive effect on the practice of corporate governance and international accounting on the activities of joint-stock companies. Key words: corporate governance, International Financial Reporting Standards, joint-stock company, shareholders Corporate governance is a vital tool in business development because it creates a system of rules and practices that determine how a company operates and how it aligns the interest of all its stakeholders. Good corporate governance leads to ethical business practices, which leads to financial viability. The basic principles of corporate governance are accountability, transparency, fairness, and responsibility. Therefore, a strong, transparent corporate governance leads a company to make ethical decisions that benefit all of its stakeholders, allowing the company to place itself as an attractive option to investors if its financials are also stable. Bad corporate governance leads to a breakdown of a company, often resulting in scandals and bankruptcy. Hence, in order to develop international business and investment in the country, measures are implemented to apply IFRS in local companies, which also contribute to the development of corporate governance. On February 24, 2020, the President of Uzbekistan signed the Decree “On additional measures for the transition to international financial reporting standards” No. PP–4611. According to the resolution, from 2021, insurance organizations, commercial banks, joint-stock companies and legal entities related to large tax payers are required to keep accounting in accordance with IFRS. And, starting from the results of 2021, to form financial statements in accordance with international standards. Наука и научный потенциал: основа Устойчивого инновационного развития общества (Ташкент, 15 мая 2022 года) 16 The purpose of the transition to IFRS is to improve the quality and comparability of financial information in the reports and reduce the possibility of interpreting the information presented differently. IFRS allow investors, creditors and borrowers to evaluate and compare the results of the financial and economic activities of the organization, including at the international level, in a more detailed and efficient manner. Since uniform standards are not based on strict rules, but on established principles. For our country, the transition to the international reporting system involves a change in the basis of financial accounting and reporting. These changes will affect the entire system of financial and credit relations, as well as the system of production of goods, works and services. The implementation of IFRS implies a fundamental change both in the internal environment of economic entities (accounting, financial management, marketing, etc.) and in external areas (with counterparties, financial intermediaries, government agencies, etc.). Due to the inefficient use of a large amount of state property and for other reasons, large- scale privatization work is expected to begin in Uzbekistan in 2021. The biggest obstacle in the process of privatization, or, to be more precise, one of the reasons slowing down this process, is the discrepancy between the accounting of these organizations with IFRS. A prospective foreign investor will not understand the reports prepared by organizations in Uzbekistan, so he will not believe that the figures are reflected correctly. It may at first appear that corporate governance measures and IFRS are unrelated. But upon closer examination, this opinion can be refuted. The following is a figure showing between the principles of corporate governance and the framework provisions of IFRS. Based on the figure, the following relationships can be found: A) The purpose of financial statements is directly related to the obligation of the company to disclose information. B) The Framework Regulation on Users of Financial Statements serves as a tool for protecting the rights of shareholders, stakeholders and reflects the administration's obligation to the chairmen of the board and shareholders of the company, and also contributes to an effective internal management system and ensuring the strategic management of the enterprise. C) Qualitative characteristics of financial statements will help managers and shareholders make the right strategic decisions based on financial results. Наука и научный потенциал – Основа Устойчивого инновационного развития общества (Ташкент, 15 мая 2022 года) 17 D) The conditions for recognition of the elements of financial statements determine the criteria for disclosure of information and provide an effective system of strategic management and internal control of the enterprise. Thus, the effectiveness of corporate governance in the company also depends on the quality of implementation of these Framework Provisions of IFRS. Today, in the conditions of civilized market relations, Uzbekistan strives for full integration into the world community and the processes of economic globalization. To achieve this goal, global market participants, such as international companies and investors, must fully understand the information provided by our local companies. IFRS are an important tool for such mutual understanding. And from the point of view of corporate governance, the most acceptable option for the presentation of financial statements for investors and shareholders of the company is the use of IFRS. In this regard, timely and high-quality implementation of IFRS is impossible without an effective corporate governance system in Uzbekistan, as it is a fundamental basis that establishes the rules for doing business. At the same time, it should be clearly understood that for Uzbek companies all this means the need to introduce new standards of information transparency, amend existing internal documents and develop new ones, as well as reconsider the role of the board of directors, shareholders and managers. References 1. Arora, Ramesh K. and Tanjul Saxena (ed.) (2004). Corporate Governance, Issues and Perspective. Jaipur: Mangaldeep Publications. 2. Bradley, M., Schipani, C. A., Sundaram, A. K., & Walsh, J. P. (1999). The purposes and accountability of the corporation in contemporary society: Corporate governance at a crossroads. Law and Contemporary Problems, 62(3), 9–86. 3. https://www.bss.uz/rubric/37-mejdunarodnye-standardty-finansovoy- otchetnosti. 4. Ball, I. 2009. Serving the public interest: How the IFAC fulfills its mission in a globalized economy. Cost Management (January/February): 34-39. 5. Daske, H., L. Hail, C. Leuz and R. Verdi. 2008. Mandatory IFRS reporting around the world: Early evidence on the economic consequences. Journal of Accounting Research (December): 1085-1142. 6. Wu, J. S. and I. X. Zhang. 2019. Mandatory IFRS adoption and the role of accounting earnings in CEO turnover. Contemporary Accounting Research 36(1): 168-197. 7. Werner, C. A. 2012. IFRS for privately owned businesses. The CPA Journal (August): 6, 8-9.
Academic Journal
Наука и научный потенциал: основа устойчивого инновационного развития общества. 1:15-17
Conference
2020 5th IEEE International Conference on Emerging Electronics (ICEE) Emerging Electronics (ICEE), 2020 5th IEEE International Conference on. :1-3 Nov, 2020
Academic Journal
Indian Journal of Ophthalmology Case Reports. Jan-March, 2026, Vol. 6 Issue 1, p114, 4 p.
Report
OpenAIAgarwal, SandhiniAhmad, LamaAi, JasonAltman, SamApplebaum, AndyArbus, EdwinArora, Rahul K.Bai, YuBaker, BowenBao, HaimingBarak, BoazBennett, AllyBertao, TylerBrett, NiveditaBrevdo, EugeneBrockman, GregBubeck, SebastienChang, CheChen, KaiChen, MarkCheung, EnochClark, AidanCook, DanDukhan, MaratDvorak, CaseyFives, KevinFomenko, VladGaripov, TimurGeorgiev, KristianGlaese, MiaGogineni, TarunGoucher, AdamGross, LukasGuzman, Katia GilHallman, JohnHehir, JackieHeidecke, JohannesHelyar, AlecHu, HaitangHuet, RomainHuh, JacobJain, SaachiJohnson, ZachKoch, ChrisKofman, IrinaKundel, DominikKwon, JasonKyrylov, VolodymyrLe, Elaine YaLeclerc, GuillaumeLennon, James ParkLessans, ScottLezcano-Casado, MarioLi, YuanzhiLi, ZhuohanLin, JiLiss, JordanLilyLiuLiu, JianchengLu, KevinLu, ChrisMartinovic, ZoranMcCallum, LindsayMcGrath, JoshMcKinney, ScottMcLaughlin, AidanMei, SongMostovoy, SteveMu, TongMyles, GideonNeitz, AlexanderNichol, AlexPachocki, JakubPaino, AlexPalmie, DanaPantuliano, AshleyParascandolo, GiambattistaPark, JongsooPathak, LeherPaz, CarolinaPeran, LudovicPimenov, DmitryPokrass, MichelleProehl, ElizabethQiu, HuidaRaila, GabyRaso, FilippoRen, HongyuRichardson, KimmyRobinson, DavidRotsted, BobSalman, HadiSanjeev, SuvanshSchwarzer, MaxSculley, D.Sikchi, HarshitSimon, KendalSinghal, KaranSong, YangStuckey, DaneSun, ZhiqingTillet, PhilippeToizer, SamTsimpourlas, FoivosVyas, NikhilWallace, EricWang, XinWang, MilesWatkins, OliviaWeil, KevinWendling, AmyWhinnery, KevinWhitney, CedricWong, HannahYang, LinYang, YuYasunaga, MichihiroYing, KristenZaremba, WojciechZhan, WentingZhang, CyrilZhang, BrianZhang, EddieZhao, Shengjia
Academic Journal
Rahaman KS; Discipline of Public Health, School of Medicine, Faculty of Health, Western Sydney University, Campbelltown Campus, Locked Bag, Penrith, New South Wales, Australia.; Health Equity across Lifespan Research Laboratory, Campbelltown, New South Wales, Australia.; Bangladesh Academy of Dietetics and Nutrition (BADN), Dhaka, Bangladesh.; Eapen V; School of Clinical Medicine, UNSW Australia, Liverpool, New South Wales, Australia.; Ingham Institute of Applied Medical Research, Liverpool, New South Wales, Australia.; South Western Sydney Local Health District, Liverpool, New South Wales, Australia.; Subramanium M; Research Division, Institute of Mental Health, Singapore, Singapore.; Saw Swee Hock School of Public Health, National University of Singapore, Singapore, Singapore.; Lee Kong Chian School of Medicine, Nanyang Technological University, Singapore.; John JR; School of Clinical Medicine, UNSW Australia, Liverpool, New South Wales, Australia.; Ingham Institute of Applied Medical Research, Liverpool, New South Wales, Australia.; South Western Sydney Local Health District, Liverpool, New South Wales, Australia.; Ekanayake K; University of Sydney Library, Camperdown, New South Wales, Australia.; Arora A; Discipline of Public Health, School of Medicine, Faculty of Health, Western Sydney University, Campbelltown Campus, Locked Bag, Penrith, New South Wales, Australia.; Health Equity across Lifespan Research Laboratory, Campbelltown, New South Wales, Australia.; Translational Health Research Institute, Western Sydney University, Penrith, New South Wales 2751, Australia.; Discipline of Child and Adolescent Health, Sydney Medical School, Faculty of Medicine and Health, The University of Sydney, Westmead, New South Wales 2145, Australia.; Oral Health Services, Sydney Local Health District and Sydney Dental Hospital, NSW Health, Surry Hills, New South Wales 2010, Australia.; Aureolin Research, Consultancy, and Expertise Development (ARCED) Foundation, Dhaka, Bangladesh.
Publisher: Public Library of Science Country of Publication: United States NLM ID: 101285081 Publication Model: eCollection Cited Medium: Internet ISSN: 1932-6203 (Electronic) Linking ISSN: 19326203 NLM ISO Abbreviation: PLoS One Subsets: MEDLINE
Conference
2023 26th Conference of the Oriental COCOSDA International Committee for the Co-ordination and Standardisation of Speech Databases and Assessment Techniques (O-COCOSDA) Co-ordination and Standardisation of Speech Databases and Assessment Techniques (O-COCOSDA), 2023 26th Conference of the Oriental COCOSDA International Committee for the. :1-5 Dec, 2023
Academic Journal
Hallinnon Tutkimus; Vol. 12 No. 3 (1993): Hallinnon tutkimus
Hallinnon Tutkimus; Vol 12 Nro 3 (1993): Hallinnon tutkimus
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[검색어] Arora, A. K.
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