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In the article the research of the existing scientists' approaches to the procedure of the company accounting policy formation have been done, their critical analysis has been made, the major groups of issues and problems raised in scientific works have been found out, and those ones, which require the further up-to- date refinement, have been identified: the formation of the stages in projecting of the accounting policy in accordance with requirements of legislation. For the purposes of study the methods of analysis and synthesis, systematic approach to study the process of developing the company accounting policy and logical method and simulation to systematize the information support of the processes mentioned have been used. As a result, a comprehensive approach to the formation of accounting policy has been worked out, the author's vision of the stages in projecting of the accounting policy and their contents has been also proposed and disclosed in details. Key words: accounting policy, accounting, elements of accounting policy, information support, financial position, simulation, reliable information.

How is modern power organized? My dissertation explores this question by probing how state, society, and economy became ethically autonomous spheres for colonial administrators. In other words, I ask how officials shifted justifications for their behavior from referring to their immediate peers to the abstract imperatives of markets, the social, and sovereignty.Corruption scandals were a key cause of this shift. Endemic to the English East India Trading Company's administration in India since its foundation, these scandals generally involved administrative squabbles escalating into appeals to authorities in London. However, while the scandals had a consistent form, the Seven Years War decisively changed their content. The war eroded the insulation protecting the Company's London authorities from Parliament and put a host of new actors who had little knowledge of Indian affairs in a position to influence the Company's behavior. Consequently, when Company officials in India appealed to London, they used the abstract moral language of state, society, and economy to appeal to these new actors for assistance. Moreover, these newly abstract justifications were then used by the succeeding class of senior Company administrators as resources to shape reforms of the Colonial State in India. The analysis in this dissertation is based on archival research at the India Office Records of the British Library in London and at Cambridge University. It analyzes and compares scandals in each of the Company's three major administrative units in India. In Bengal, the ejection of William Bolts and the impeachment of Warren Hastings generated arguments supporting the state's sovereignty. In the 1790s, Charles Cornwallis deployed these arguments to reform administrative conduct and ratify the development of an extremely powerful state apparatus. In Madras, meanwhile, the Nawab of Arcot's debts scandal precipitated the wholesale reformation of that region's administration in the 1790s and 1800s. Whereas Bengal's development ratified the state, in Madras administrative conflict centered on notions of defending Indian society. Accordingly, Madras officials justified their policy decisions by invoking "society" as an autonomous sphere with its own moral logics. Finally, in Bombay in the 1810s, the impeachment and ejection of a senior civil servant for alleged corruption led to debates in which free market principles were invoked as the foundation for administrative action.

Expression of business environment in trading company is being analysed in this article. Theoretically it was determined, that by supervising own business environment the companies must accordingly react to its changes and envisage what influence one or another factor of business environment have on them as insufficient attention to this area may determine inability to adapt to changing business environment. Therefore it may be baneful for trading companies and this topic must be analysed as much as possible. After quantitative research was made and 65 users of trading company were interviewed (customers of services or production), it was determined that alternation of supplies, employees and financial institutions as well as changes in legal, political and technological environment have the greatest influence on the environment of trading company. Obtained results of the research showed practical significance when solving management tasks of changes in business environment under development conditions. In accordance with this information, more rapid and better reaction of trading company into satisfaction of needs of the users is possible. The most important aspects, which must be considered, and which are necessary for managers of trading companies in order to make effective decisions are having of such information, accuracy of information, effectiveness of existing measures to receive and transfer information.KEY WORDS: management of changes, changes in business environment, elements of business environment, trading company.JEL CODES: M12, R11DOI: http://dx.doi.org/10.15181/rfds.v14i3.863

In this article, the authors aim to clarify the process that leads customers to form a certain corporate social responsibility (CSR) image of their banking service providers. The authors analyze whether the proposals of associative learning theory, attribution theory, and persuasive communication are adequate to anticipate CSR image in a banking services context. A causal model is positively tested that allows the researchers to anticipate CSR image based on three variables: the coherence between the company and its CSR policy, the attribution of altruistic motivations for the company to implement CSR activities, and corporate credibility in developing CSR initiatives. Two new contributions to literature are made. First, the process is accepted in a context where CSR is a broad corporate strategy that includes significantly more initiatives than just cause-related marketing or the sponsorship of social causes. Second, the role of both company–CSR coherence and altruistic motivations is better explained in this article. Their influence on CSR image seems to be dependent upon the current situation of the international banking industry.

The relevance of this research is due to the rapid development of high-tech trends in the modern world. Innovations such as artificial intelligence, the Internet of Things and 5G networks are being implemented in many industries, changing business processes and creating new opportunities. These changes have a significant impact on the strategic management of companies. Therefore, the analysis of the dynamics of the development of high-tech areas and the formulation of strategic priorities are becoming important aspects of company management.The purpose of the study is to analyse and identify the main trends in the development of high-tech areas.Objectives: to analyse the current state of high-tech areas in different countries; to identify key factors and factors affecting the development of high-tech areas, such as innovation, competition, regulation; to consider the impact of high-tech areas on the strategic management of companies.Methodology. The methods of patent activity analysis, comparative analysis and content analysis and others were used in the research process.Results. High-tech areas are booming, as evidenced by data on projected investment and patent activity. Emerging partnerships between academia and industry in the field of artificial intelligence demonstrate the desire of businesses for joint research and development. Legal regulations, insufficiently skilled labour force are becoming a barrier to further adoption and use of digital technologies by companies. Currently, there is no consensus on a unified security system for the technologies under consideration.Conclusions. Companies must integrate 5G, artificial intelligence and the Internet of Things into strategic priorities, taking into account aspects of cybersecurity and data privacy. To effectively overcome the consequences of the technological revolution, companies need to develop a clear strategy and apply flexible management methods.

Relevance. The development of HR management stems from the need for organizations to attract and retain highly qualified employees in the competitive environment of the modern labor market. HR branding is a strategy based on the formation and support of a positive image of the company in the eyes of employees, as well as the company's commitment to the principles and values that bind employees and the organization. Positive evaluations of the organization's employees and their recommendations can attract new specialists and strengthen the company's reputation as a reliable and attractive employer.The purpose of the article is to study a special category of reputation and perception of the company – the HR brand.Objectives: to study the conditions for building an HR brand, its structure and key elements; to consider the history of the origin of the idea of HR branding; to assess the interest in creating a special reputation in the field of human resource management; to justify why it is impossible to build an EVP (employer's value proposition) without HR branding.Methodology. In the course of scientific research, empirical, theoretical, statistical methods and methods of graphical representation were used.Results: the theoretical aspects of building a company's HR brand were studied; the popularity of this topic in science and business was shown. A set of knowledge about the features of HR branding in the Russian and foreign markets has been formed and the prospects for the development of this area are shown. It shows why it is important to work on an HR brand and how to start forming a positive image of the company, its reputation and prestige.Conclusions. The article emphasizes the relevance and importance of the topic under consideration, taking into account the latest trends, prerequisites and prospects for new companies. The possibilities that open up for an employer when forming an original and popular HR brand are considered.

Relevance. In modern conditions of high competition in the labor market, new forms of work are becoming particularly relevant, in particular, the creation of an HR brand as a tool for maintaining the company's image and attracting employees. The development of digital technologies has allowed companies to use new channels of employer brand formation – digital. However, despite the existing need, the features of their use have not been fully studied. Social networks and career sites as the main platforms for the formation of an employer's brand are rapidly developing and transforming, which requires their comprehensive research. The purpose is to identify the features of the use of career sites and social networks as the main digital channels for the formation of an employer's brand. Objectives: to reveal the essence and identify the main elements of the employer's brand; to conduct a comparative study of the use of career sites and social networks of four Russian companies: Dodo Pizza, Gulfstream, Chulakov.ru, Exness. Methodology. The methodological basis of the study was the work of G. Martin, S. Hat Trick, T. Ambler, S. Burrow. As a technical tool for the study of social networks, the system of multifactorial analysis of social media "Cribrum" was used, the method of content analysis was used in the study of career websites of companies. Results. As a result of the study, the authors identified the main components of the HR brand broadcast by digital channels focused on basic and additional values. The analysis of digital channels by selected elements revealed the specifics of their use in the formation of the employer's brand. Career sites to a greater extent broadcast additional values of the company, forming a holistic positive image for the general public, without highlighting the target categories of recruiting. Social networks mainly demonstrate the basic values of the company, their content is more specific, focused on certain categories of recruiting. Conclusion. Creating a successful employer brand requires a competent combination of the digital channels considered, taking into account their specifics and the category of recruiting, which will allow HR branding to become a long-term HR strategy for attracting and retaining target groups of employees.

Globalization and the progressive opening up of the Moroccan economy expose it to increasingly strong foreign competition. Competitiveness is becoming an essential concern for both businesses and governments. In this context, the search for a sustainable competitive advantage is increasingly based on the internal resources of the company. This internal perspective, known as the Resources and Skills Approach, allows us to show how the resources and skills held by the company allow it to base its competitiveness. The relational paradigm, as opposed to the transactional approach to marketing, allows us to go beyond customer satisfaction by seeking their loyalty and their attachment to the company, its brands and its products. This loyalty cannot be achieved without the commitment of a category of company staff that are its sales teams. The latter must be equipped with the skills necessary to meet such a challenge. Thus, investing in the acquisition and development of the commercial skills of its sales force proves to be a priority for any company that seeks to be competitive. In this sense, the quality of training arises acutely and must push the company to set up efficient training processes. The training must go beyond a purely administrative and budgetary framework to be considered as a management issue directly related to the overall performance of the company. This paper proposes, after a brief presentation of the paradigmatic choices, that are "the approach of resources and skills" and "relationship marketing", to question the missions and skills expected of salespeople in the current context of hyper-competition. It will then be a question of discussing the quality of training and the training processes for commercial trades. This discussion will be enriched by data from a field survey administered to two different populations, salespeople and commercial managers for the business world and trade trainers for the world of vocational training. ; La mondialisation et l'ouverture progressive de l'économie marocaine l'expose à une concurrence étrangêre de plus en plus forte. La compétitivité devient une préoccupation essentielle aussi bien des entreprises que des gouvernements. Dans ce contexte, la recherche d'un avantage concurrentiel durable repose, de plus en plus, sur les ressources internes de l'entreprise. Cette perspective interne, connue sous le nom d'Approche des Ressources et Compétences, permet de montrer comment les ressources et compétences détenue par l'entreprise permettent de fonder sa compétitivité. Le paradigme relationnel, par opposition à l'approche transactionnelle du marketing, permet d'aller au-delà de la satisfaction des clients en cherchant leur fidélisation et leur attachement à l'entreprise, ses marques et ses produits. Cette fidélisation ne peut être réalisée sans l'engagement d'une catégorie du personnel de l'entreprise que sont ses équipes commerciales. Ces derniêres doivent être dotées des compétences nécessaires pour relever un tel défi. Ainsi, investir dans l'acquisition et le développement des compétences commerciales de sa force de vente s'avêre être une priorité pour toute entreprise qui cherche à être compétitive. Dans ce sens, la qualité de formation se pose avec acuité et doit pousser l'entreprise à mettre en place des processus de formation performants. La formation doit sortir d'un cadre purement administratif et budgétaire pour être considérée comme une problématique de gestion en rapport direct avec la performance globale de l'entreprise. Le présent papier se propose, aprês une brêve présentation des choix paradigmatiques, que sont « l'approche des ressources et compétences » et le « marketing relationnel », de s'interroger sur les missions et compétences attendues des commerciaux dans le contexte actuel d'hyper-compétition. Il sera ensuite question de discuter de la qualité de formation et des processus de formation aux métiers commerciaux. Cette discussion sera enrichie par les données issues d'une enquête terrain administrée auprês de deux population différentes, les commerciaux et managers commerciaux pour le monde de l'entreprise et les formateurs en commerce pour le monde de la formation professionnelle.

PurposeThe purpose of this paper is to extend current discussions of value creation and propose a customer dominant value perspective. The point of origin in a customer‐dominant marketing logic (C‐D logic) is the customer, rather than the service provider, interaction or the system. The focus is shifted from the company's service processes involving the customer, to the customer's multi‐contextual value formation, involving the company.Design/methodology/approachValue formation is contrasted to earlier views on the company's role in value creation in a conceptual analysis focusing on five central aspects. Implications of the proposed characteristics of value formation compared to earlier approaches are put forward.FindingsThe paper highlights earlier hidden aspects on the role of a service for the customer. It is proposed that value is not always an active process of creation; instead, value is embedded and formed in the highly dynamic and multi‐contextual reality and life of the customer. This leads to a need to look beyond the line of visibility focused on visible customer‐company interactions, to the invisible and mental life of the customer. From this follows a need to extend the temporal scope, from exchange and use even further to accumulated experiences in the customer's life and ecosystem.Research limitations/implicationsThis paper is conceptual. It discusses and presents a customer‐dominant value perspective and suggests implications for empirical research and practice.Practical implicationsAwareness of the mechanism of the customer value formation process provides companies with new insight on the service strategy, service design and new service innovations.Originality/valueThe paper contributes by extending the value construct through a new customer dominant value perspective, recognizing value as multi‐contextual and dynamic based on customers' life and ecosystem. The findings mark out new avenues for future research.

The article presents legal solutions of the European Union (EU) and Member States (MS) with respect to the digitalisation of company law. We analyse and evaluate the EU's efforts to overcome the backlog of legislation concerning technological development, with legal solutions in the field of the electronic formation and registration of companies and in shareholders' communication with company board members. The analysis shows that company law in the EU is lagging behind technological development. Despite ongoing dynamic efforts to modernise it on the EU level, the MS reveal differences in their speed of implementing the EU's directives. The case of Slovenia shows that while digital tools are in wide use for ensuring transparent data disclosure and publication, along with the realisation of basic corporate governance functions, big differences remain between the minority of companies traded on the regulated market and the majority of companies for which such regulation is deficient. Keywords: digitalisation, electronic means, block chain technology, company registration, shareholders' general meeting (SGM), COVID-19 pandemic

With the program of economic reform begun in China and the subsequent dramatic growth of its economy, as well as of private enterprise both Chinese and foreign, the commercial law of China has become of great importance. In this pioneering and comprehensive study, Gu Minkang provides a clear picture of the major topics in China's commercial law. With his wide knowledge of Chinese, American and European Union law, he adopts a comparative approach to enhance his analysis and to strengthen his readers' understanding.Recognizing that the Commercial Law is still in the process of formation, the aut