Investment attractiveness of the company: concept, assessment and ways of improvement
ID number: J202161
Abstract: The article presents an analysis of the theoretical aspects of the concepts of "investment", "investment attractiveness", as well as methods for assessing and improving investment attractiveness. The analysis was carried out using the works of domestic scientists on the relevant topic, each work was critically assessed and conclusions were drawn. The results of the analysis can be used both by investors of different levels and by enterprises for the most accurate assessment of investment attractiveness
Key-words: investments, investment attractiveness, company
Abstract: This paper discusses digital currency and digital ruble in particular.The purpose of the paper is to understand whether digital ruble is a technology that can significantly affect national economy or is it just a thing that most people will not bother to deal with. Although on the website of Russian Central Bank there are number of reports about launching this new technology, no special steps (apart from writing a few new laws) towards its start have not been taken yet.In the beginning this paper covers basic theory behind the technology itself and collects all so far known information about digital ruble.The article includes all known information on the way digital ruble is going to work.It also includes all its features that are new in the electronic field of national economy.Reports of Central Bank of Russia and some sayings of representatives of Ministries have been studied for this purpose.Besides, the authors of the paper study international experience of implementing and testing digital currency.Particularly, Chinese experience in testing and writing policy for digital Yuan are analyzed in details. The authors compare Chinese and Russian solutions about dealing with digital money in national economies due to the fact that Chinese policy on digital currency is almost complete.In addition, the paper discusses advantages and disadvantages of using digital currency in Russian economy.Opinions of citizens and businesses have been studied and collected. In conclusion of the article, some possible outcomes of implementing the technology and applying the policy are given
Key-words: digital currency, digital economy, financial technology, non-cash, blockchain
Financial Risk Assessment:Evaluation on the Example of Nestle S.A
ID number: J202163
Abstract: The article presents the results of financial risk assessment on the example of an international food industry company, Nestle S.A., as well as the identification of key risks for this company. The study is based on a preliminary analysis of the company's financial indicators. The assessment is carried out using Altman's five-factor model to assess credit risk for companies whose shares are listed on the stock exchange. The results of the assessment can be used in the analysis of trends in the food industry market in the field of financial risks
The role of tax incentives in increasing efficiency of Russian companies' innovative and business activities
ID number: J202164
Abstract: The article deals with tax incentives as a tool for the development and promotion of innovations. There is proposal of coefficient that reflects tax incentives’ profitability. This is represented by the ratio of individual indicators of enterprises’ innovative activity which implement tax incentives to the benefits of tax costs. There were indicated the reasons for the inefficiency of tax incentives: the low level of innovation activity in the Russian Federation, the low demand for tax incentives on the part of taxpayers associated with the problems of their application, as well as insufficient attention to the design of innovative indicators at enterprises
Abstract: The entrepreneurial activity of the late XX and early XXI century is characterized by increasing processes of globalization, in connection with which companies are united in the process of mergers and acquisitions, gaining more competitive advantages and operating in the markets of different countries at the same time. One of the most widely used means of financing multinational companies is to raise capital through the securities market, and in particular the stock market. Thus, the topic of a well-defined dividend policy of multinational companies is relevant, since it particularly affects the financial stability of companies that affect several national markets, and therefore the global market as a whole. The article considers the theoretical aspects of the various types of dividend policies, and management features of dividend policy of a multinational company
Key-words: dividend policy, types of dividend policy, multinational company
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