Author page: Opalsky A.P.

An ontological approach to assessing a company’s business reputation

DOI: 10.33917/mic-4.117.2024.72-82

Asset management of a company as a set of its property rights is an important process of economic life. Asset analysis and valuation is important for making management decisions. The valuation of the company’s assets is complicated by the fact that the assets are considered as part of a functioning complex or as an independent type. Since a fair assessment increases the reliability of the conclusions and the significance of the appraiser firm, the formalization of its conclusions should be based on ontology terms used for internal coding of user knowledge.

The evaluation of intellectual property objects is conditioned by the requirements of the market in the relations of economic entities. Since a fair assessment increases the reliability of conclusions based on ontology terms used for internal coding of user knowledge, the article focuses on the results of intellectual activity, which differs in legal content and a number of features of reflecting intangible assets in accounting. Based on the practice of creating ontologies, it is impossible to assert that there is a single universal approach that would contribute to an absolutely successful result, but for appraisers this method seems to be the most optimal.

References:

1. Gorshkov S. An introduction to ontological modeling. LLC TriniData, 2016.

2. Resolution of the Plenum of the Supreme Court of the Russian Federation dated 02/24/2005 No. 3 «On judicial practice in cases of protection of honor and dignity of citizens, as well as business reputation of citizens and legal entities». WG. No. 50, 03/15/2005; Bulletin of the Supreme Court of the Russian Federation, 2005. No. 4.

3. Opalsky A.P., Amelina N.A. Formation of the image of a computer game developer company and protection of reputational risks. Microeconomics. 2023;2:48–56.

4. Gafurova L.S. Business reputation as a factor of sustainable development of the enterprise. The international scientific journal «Symbol of Science». 2021;4:59–60.

5. Tirole J. A Theory of Collective Reputations (with Applications to the Persistence of Corruption and to Firm Quality. The Review of Economic Studies. 1986;63(1):1–22.

6. The Law of Ukraine «On Banks and Banking activities» dated 07.12.2000 No. 2121-III (with amendments and additions). URL: https://juristoff.com/bankovskoe-delo-kreditovanie/190-o-bankakh-i-bankovskoj-deyatelnosti ?ysclid=lvatbs5mcq230196725

7. Resolution of the Plenum of the Supreme Court of the Republic of Belarus «On the practice of consideration by courts of civil cases on the protection of honor, dignity and business reputation» dated December 23, 1999 No. 15. URL: https://court.gov.by/ru/jurisprudence/post_plen/civil/moral/ae30ed7f3a7d445c.html

8. Erdelevsky A.M. Compensation for moral damage: analysis and commentary of legislation and judicial practice. 3rd ed. M., 2004.

9. Order of the Ministry of Finance of the Russian Federation dated May 30, 2022 No. 86n «On approval of the Federal Accounting Standard FSB 14/2022 “Intangible Assets”». URL: https://www.consultant.ru/document/cons_doc_LAW_420322 /?ysclid=lvaxdlm8ct674140159

Formation of the image of the company – the developer of computer games and protection of reputational risks

DOI: 10.33917/mic-2.109.2023.48-56

In modern conditions, rapidly developing technological innovations are the most important resource for the dissemination of information about the company. The ability of computer games to influence public consciousness was immediately taken into account by development companies, since it can perfectly act as a tool for promoting products of other sectors of the national economy. The potential of logical computer games that promote the perception of stereotypes through game images should be used more widely in the educational process.

References:

1. Industry of computer games. URL: https://dcenter.hse.ru/data/2020/07/27/1599127653/Industry%20computer%20games-2020.pdf

2. Egorova E. A. Game design and the concept of J. Huizinga: A look at CYBERPUNK 2077 through the prism of game theory // Humanitarian Bulletin. 2021;6 (92). URL: https://cyberleninka.ru/article/n/geymdizayn-i-kontseptsiya-y-hyoyzingi-vzglyad-na-cyberpunk-2077-skvoz-prizmu-igrovoy-teorii

3. Kara-Murza S.G. Mind manipulation. M.: Rodina, 2022. 432 p. (In Russ.).

4. Perelygina E. B. Psychology of image: Textbook. Moscow: Aspekt Press, 2002. 223 p. (In Russ.).

5. Decree of the Plenum of the Supreme Court of the Russian Federation of February 24, 2005 No. 3 «On judicial practice in cases of protecting the honor and dignity of citizens, as well as the business reputation of citizens and legal entities» // Russian newspaper. No. 50, March 15, 2005; Bulletin of the Supreme Court of the Russian Federation, No. 4, 2005.

6. Order of the Ministry of Finance of Russia dated December 27, 2007 No. 153n (as amended on May 16, 2016) «On Approval of the Accounting Regulation “Accounting for Intangible Assets” (PBU 14/2007)» // Russian newspaper. No. 22, 2008.

7. Belyaeva E. Yu. Management of the process of formation of the business reputation of Russian companies: dis. … cand. economy Sciences. Moscow, 2006. 223 p. (In Russ.).

8. Bykova Yu. N. Business reputation as a criterion for the financial stability of companies: dis. … cand. economy Sciences. Moscow, 2008. 155 p. (In Russ.).

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10. Kozyr N. S., Astakhov A. V. The video game industry in the modern sectoral economy // Regional Economics: Theory and Practice, 2017;15(5):953–966. (In Russ.).

11. TOP 10 gaming companies in the world for 2020. URL: https://invest-journal.ru/top-10-igrovyh-kompanij-v-mire?ysclid=lf28wu99iu405201745

12. Gaming companies that ruined their reputation. URL:  https://dzen.ru/a/XiLWVgpFGACyNBWu

13. Veklenko P. V. Methodology of EDUTAINMENT: Integration of non-specialized gaming applications into educational activities // Psychopedagogy in law enforcement agencies. 2021;3(86). URL: https://cyberleninka.ru/article/n/metodika-edutainment-integratsiya-nespetsializirovannyh-igrovyh-prilozheniy-v-uchebnuyu-deyatelnost

Conflicts of state interests: from theory to analytical examples of economic practice

DOI: 10.33917/mic-2.103.2022.39-48

The state is a specific economic entity. With all the variety of tasks performed on behalf of the state in the actions performed with state funds and property, the legitimate interest of the state at the general epistemological level is not defined in any way. The article focuses on the need for universal approaches to develop criteria for assessing the violated state interest from the position of an expert economist who evaluates the effectiveness of managerial decisions.

References:

1. Civil Code of the Russian Federation (Part One) dated November 30, 1994 No. 51-FZ. URL: http://www.consultant.ru/document/cons_doc_LAW_5142/

2. Criminal Code of the Russian Federation. URL: http://www.consultant.ru/document/cons_doc_law_10699/

3. On the Government of the Russian Federation: Federal Constitutional Law of December 17, 1997 (as amended on December 3, 2012). URL: http://www.consultant.ru/document/cons_doc_LAW_17107//

4. On the protection of the rights and legitimate interests of investors in the securities market: Federal Law No. 46-FZ of March 5, 1999. URL: http://www.consultant.ru/document/cons_doc_LAW_22219/

5. On the protection of consumer rights: Federal Law of February 7, 1992 No. 2300-1. URL: http://www.consultant.ru/document/cons_doc_LAW_305/.

6. On the contract system in the field of procurement of goods, works, services to meet state and municipal needs: Federal Law No. 44-FZ of April 5, 2013. URL: http://www.consultant.ru/document/Cons_doc_LAW_144624//

7. On the privatization of state and municipal property: Federal Law No. 178-FZ of December 21, 2001 (as amended on April 1, 2019). URL: http://www.consultant.ru/document/cons_doc_LAW_35155/

8. On Joint Stock Companies: Federal Law No. 208-FZ of December 26, 1995 (as amended on April 15, 2019). URL: http://www.consultant.ru/document/cons_doc_LAW_8743/

9. National Security Strategy of the Russian Federation until 2020 (approved by Decree of the President of the Russian Federation of May 12, 2009 No. 537). URL: http://www.consultant.ru/document/cons_doc_LAW_191669/942772dce30cfa36b671bcf19ca928e4d698a928/

10. Economic security strategy of the Russian Federation for the period up to 2030 (approved by Decree of the President of the Russian Federation of May 13, 2017 No. 208. URL: http://www.consultant.ru/document/cons_doc_LAW_216629/1d8dcf5824d5241136fa09b9e9c672ac5d325365/

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13. Gribanov V.P. Interest in civil law. Sovetskoe gosudarstvo i pravo = Soviet state and law. 1967;(1):49-56.

14. Ioffe O.S. the Relationship on Soviet civil law. L.: Leningrad University Press, 1949. 144 p. (In Russ.).

15. Kovyazina N.M. Interest and subjective right: the ratio of legal categories. Zakon i pravo = Law and right. 2018;(09):60-66. (In Russ.). doi: 10.24411/2073–3313–2018–10141

Logical and analytical events of economic transactions involving state property or its obligations

DOI: 10.33917/mic-1.102.2022.22-29

A series of facts of the economic life of any organization has its own history. The direct adoption of a management decision is preceded by a plan and planning based on the analysis of special economic operations in the area of interest to us. The article presents the types of logical stages, which, in turn, contain certain analytical events. The formulation of specific tasks that should be solved in economic operations involving the state (state property and obligations) in the interests of the state should be entrusted to the person making the management decision.

References:

 

1. Opalsky A.P., Aleshin A.S., Ushanov P.V. About the formulation of tasks which solution is necessary for achievement of the state interests in the transactions and operations carried out with participation of the state property and obligations //Management Sciences in Russia. 2019;9(3):28-39. (In Russ.).

2. Opalsky A.P., Aleshin A.S., Ushanov P.V. On the possibility of classification of the economic role of the state due to economic transactions involving the state or its property. Microeconomics. 2021;6:17-23. (In Russ.). https://doi.org/10.33917/mic-6.101.2021.17-23.

3. Signs of schemes and nominal participation of the parties. URL: www.np-kres.ru