Back

 

RUS

“The III^rd international action
of "The Nobel committee"
(The Kingdom of Norway and The Kingdom of Sweden),
the author of the unique cognitive modeling technology
and the scientific direction "Cognitive informatics (computer science),
the cognitive modeling technology for the system and financial analysis"
("AUT CMT SFA"), academician of (natural) sciences
("SIO "ACNS"") Vetrov A.N.,
"The international Higher education academy of sciences" ("IHEAS"),
"The Russian academy of (natural) sciences" ("RA(N)S"),
"SIO "Academy of cognitive natural sciences"" ("SIO "ACNS""),
"The Administration of Saint-Petersburg city" and "The Government of RF"
at support of "The Presidents of RF and the foreign countries"
due to means of the budget, sponsors, interested and "The Nobel prize" –
the procedure of the performance with the scientific reports and rewarding
in organizations-participants,
the presentation of diplomas, medals and "The Nobel prize"
in "The Nobel committee",
the creation of products as valuable monuments
of architecture, town-planning and landscape-gardening art,
important objects of historical, cultural, art and scientific heritage
for (non)residents at the international level,
the demonstration of achievements in the field
of technology, architecture and building
in "The park of the 50^th-century of The Great October socialist revolution
named after V.I. Uljanov (Lenin)"
and "Saint-Petersburg exhibition centre
named after Brezhnev L.I." ("SPbEC")
at "Exhibition of achievements of science and technology
named after Sobchak A.A." ("EAST")
with accommodation in "The hotel "Karelia"" ("The group of hotels "Intourist"")”

[from the 01^st of January 2014 y. to the 31^st of December 2014 y.]

It is carried out according to the letter from the 27^th of December 2011 y. №A26-13-808834 and the 27^th of February 2013 y. №I-17399
in reply to application of “AUT CMT SFA”, academician of (natural) sciences (“SIO "ACNS"”) Vetrov A.N. to the name
of “The President of RF” Putin V.V. and “The Chairman of The Government of RF” Medvedev D.A. (download),
also according to the letter from the 03.04.2014 y. №0020/291 in reply to application from the 25.03.2014 y. №460
from “AUT CMT SFA”, academician of (natural) sciences (“SIO "ACNS"”) Vetrov A.N. to the name
of the rector of “SPbSETU "LETI"”, d.t.s., prof. Kutuzov V.M. and the vice-rector in training work of “SPbSETU "LETI"”,
the vice-rector in work with students and social questions of “SPbSETU "LETI"”, d.t.s., prof. Lysenko N.V. (download)
and according to my application from the 16.09.2014 y. to the name of the head of “ANCO HPE "IBI"” (download).

 

Dear citizens of The Russian Federation and the foreign countries!

 

We invite You to take part in “The III^rd international action
of "The Nobel committee" (The Kingdom of Norway and The Kingdom of Sweden),
the author of the unique cognitive modeling technology
and the scientific direction "Cognitive informatics (computer science),
the cognitive modeling technology
for the system and financial analysis" ("AUT CMT SFA"),
academician of (natural) sciences ("SIO "ACNS"") Vetrov A.N.,
"The international Higher education academy of sciences" ("IHEAS"),
"The Russian academy of (natural) sciences" ("RA(N)S"),
"SIO "Academy of cognitive natural sciences"" ("SIO "ACNS""),
"The Administration of Saint-Petersburg city" and "The Government of RF"
at support of "The Presidents of RF and the foreign countries"
due to means of the budget, sponsors, interested and "The Nobel prize" –
the procedure of the performance with the scientific reports and rewarding in organizations-participants,
the presentation of diplomas, medals and "The Nobel prize" in "The Nobel committee",
the creation of products as valuable monuments
of architecture, town-planning and landscape-gardening art,
important objects of historical, cultural, art and scientific heritage
for (non)residents at the international level,
the demonstration of achievements in the area of technology, architecture and building
in "The park of the 50^th-century of The Great October socialist revolution named after V.I. Uljanov (Lenin)"
and "Saint-Petersburg exhibition centre named after Brezhnev L.I." ("SPbEC")
at "Exhibition of achievements of science and technology named after Sobchak A.A." ("EAST")
with accommodation in "The hotel "Karelia"" ("The group of hotels "Intourist"")”.

 

The table of contents of the print manuscript (the scientific monography)
and The table of contents of the hand-written manuscripts (lectures)
of the main participant of “The international scientific concourse named after A. Nobel”
of “AUT CMT SFA”, acad. of (nat.) sciences (“SIO "ACNS"”) Vetrov A.N.
on the nominations “Economics”, “Literature” and “Peace” (“Peacemaking problems”)

 

I. The table of contents of the print manuscript (the textbook and scientific monography)
of the dissertation on the rights of manuscript (in the form of scientific monography)
on the theme “The cognitive modeling technology
for the financial analysis and audit of the organization”
on the competition of scientific degree of the doctor of economic sciences
in spec. 08.00.10 – “Finance, monetary circulation and credit”
of “AUT CMT SFA” Vetrov A.N.
(the scientific supervisor: the head of the chair “Banking” (“B”)
of “The international banking institute” (“IBI”)
and “The Saint-Petersburg state university
of economics and finance "FINEC"” (“SPbSUEF "FINEC"”),
“The honored worker of science of RF”,
academician of “The international Higher education academy of sciences” (“IHEAS”),
the member-correspondent of “The academy of management and market” (“AM and M”),
doctor of economic sciences, professor Beloglazova Galina Nikolaevna)
[it was created in “The Saint-Petersburg state electrotechnical university "LETI"
named after V.I. Ulyanov (Lenin)” (“SPbSETU "LETI"”)
and “The international banking institute” (“IBI”) in 2004 y.,
vol. 1, 352 p., 2004 y., vol. 2, CD-ROM1 (the financial reporting-documentation), 2004 y.,
vol. 5, the vert. analysis, CD-ROM4 (RAS), 2007 y.,
vol. 8, the vert. analysis, CD-ROM7 (IAS / GAAP), 2007 y.,
vol. 3, CD-ROM2 (the financial reporting-documentation), 2004 y.,
vol. 6, the hor. analysis, CD-ROM5 (RAS), 2007 y.,
vol. 9, the hor. analysis, CD-ROM8 (IAS / GAAP), 2007 y.,
vol. 4, CD-ROM3 (the financial reporting-documentation), 2004 y.,
vol. 7, the trend analysis, CD-ROM6 (RAS), 2007 y.,
vol. 10, the trend analysis, CD-ROM9 (IAS / GAAP), 2007 y.)
and it will be defenced in “The Saint-Petersburg state
economic university "FINEC"” (“SPbSEU "FINEC"”)]

№	The name of unit	p.
	The normative references	7
	The list of definitions	8
	The list of reductions and symbols	11
	The introduction	12
1.	The analysis of the condition of problem and the statement of research tasks	18
1.1.	The expediency of development of the technologies of the financial analysis	19
1.2.	The specificity of the offered approach and the statement of the complex of research tasks	20
1.3.	The stages of the carrying out of research in technics and economics	21
1.4.	The conclusions of the first chapter	45
2.	The genesis and theoretical bases of the cognitive modeling technology in the system analysis, informatics, psychology and economics	46
2.1.	The occurrence of the cognitive approach, the basis of the system and financial analysis of the difficult objects of research	47
2.1.1.	The system approach in technics and economics	48
2.1.2.	The information approach in technics and economics	49
2.1.3.	The cognitive approach in the information-educational environment	50
2.1.4.	The cognitive approach in (cognitive) psychology	51
2.1.5.	The cognitive approach in the modern informatics	53
2.1.6.	The cognitive approach in the modern economics	56
2.2.	The features of the analysis of the object of research in the environment	58
2.2.1.	The classification of the (difficult) objects of research	60
2.2.2.	The basic kinds of environments at the analysis of behavior of the (difficult) objects	61
2.3.	The system of the analysis and control of the object, process or phenomena	62
2.4.	The concept of the cognitive model as the information basis of the system and financial analysis	63
2.5.	The financial reporting-documentation as the information basis of the analysis	64
2.6.	The conclusions of the second chapter	65
3.	The international standards of the financial reporting-documentation on the way to the unification of the forms of the financial and accounting reporting-documentation	67
3.1.	The structure and dynamics of functioning of the financial market	68
3.2.	The global purposes of standardization and harmonization of the accounting within the framework of the problem of unification of the (consolidated) financial reporting-documentation	69
3.3.	The institutional subjects regulating the creation, distribution and use of the international standards	70
3.4.	The principles of creation, distribution and use of the international standards of the financial and accounting reporting-documentation	71
3.5.	The basic methods of transformation of the financial reporting-documentation	72
3.6.	The features of formation of the accounting balance by the international standards of the financial reporting-documentation	73
3.7.	The qualifying tests of the professional participants of the financial market of the economic system of the country	76
3.8.	The administrative-legal forms of existence of the managing subject of the economic system	77
3.9.	The conclusions of the third chapter	79
4.	The cognitive modeling technology as the apparatus of the financial analysis of the organizational structure	80
4.1.	The iterative cycle of the cognitive modeling technology	82
4.2.	The technique of use of the cognitive modeling technology for the financial analysis of the organization	83
4.3.	The features of selection of the techniques and algorithms for the realization of the analysis of the object of research	84
4.4.	The ways of representation of the structure of cognitive model	86
4.4.1.	The representation of the structure of cognitive model by means of the oriented graph combining the theory of sets	87
4.4.2.	The representation of the structure of cognitive model by means of the hierarchical (the multilevel) structural scheme	88
4.4.3.	The representation of the structure of cognitive model by means of the calculation with the use of the corteges on domains	90
4.4.4.	The main volumetric representation of the structure of cognitive model by means of the hierarchical (the multilevel) structural scheme with a set of encapsulated pyramids	90
4.4.5.	The additional volumetric representation of the structure of cognitive model by means of the hierarchical (the multilevel) structural scheme in the view of the one-, two-, three-, four-, five– and n– cognitive disc, cognitive circle, cognitive cylinder, cognitive cone, cognitive sphere and others	91
4.5.	The technique of formation of the normative-legal basis for the financial analysis of the organization	93
4.6.	The technique of formation of the information basis of the financial analysis of the organization	94
4.7.	The technique of additional verification of the information basis of the financial analysis of the organization	95
4.8.	The technique of creation and modification of the working plan of accounts and the model of accounting of the organization	96
4.9.	The technique of carrying out of the financial analysis of the condition of organization	97
4.10.	The parametrical cognitive models block for the financial analysis of the organization	98
4.10.1.	The cognitive model for the carrying out of the horizontal financial analysis of the organization	99
4.10.2.	The cognitive model for the carrying out of the vertical financial analysis of the organization	100
4.10.3	The cognitive model for the carrying out of the trend financial analysis of the organization	101
4.11.	The technique of the research of the parameters of cognitive model for the financial analysis of the organization	102
4.12.	The algorithm of processing of a posteriori data of the horizontal, vertical and trend financial analysis of the organization	103
4.13.	The recommendations to use of the cognitive modeling technology for the financial analysis of the organization	104
4.14.	The conclusions of the fourth chapter	105
5.	The features of procedure of the (micro-) financial analysis of the managing subject	106
5.1.	The features of the organizational structure of the (non)production enterprise of the economic system	107
5.2.	The features of the organizational structure of the educational establishment of the system of education	109
5.3.	The example of the territorially distributed organizational structure in the basis of the information-educational environment	110
5.4.	The example of the distributed automated organizational structure in the basis of the information-educational environment	111
5.5.	The features of the inflationary depreciation of cash flows in the economic system of the country	112
5.6.	The features of change of the cost of cash flows in the economic system of the country	113
5.7.	The indexes of dynamics of the financial market and tools	115
5.8.	The dynamics and communications of the managing subject in the financial system of the country	120
5.9.	The investment and innovative politics	121
5.10.	The normative-legal basis of the financial analysis	122
5.11.	The information basis of the financial analysis of the activity of the credit and other organization	123
5.11.1.	The requirements to the financial reporting-documentation of the organizational structures	124
5.11.2.	The structure of the financial reporting-documentation of the (non)production organization	125
5.11.3.	The features of the financial reporting-documentation of the credit organization	126
5.11.4.	The structure of the financial reporting-documentation of the credit organization	127
5.11.5.	The additional elements of the accounting and financial reporting-documentation of the credit organization	128
5.11.6.	The consumers of the financial reporting-documentation	129
5.11.7.	The elements of the financial reporting-documentation connected with the changes of financial-economy activity	130
5.12.	The concept and structure of the simple and consolidated accounting and financial reporting-documentation on the international standards	131
5.13.	The basic methods of the (micro-) financial analysis of the different forms of reporting-documentation	133
5.13.1.	The structure of the accounts of the accounting and the financial analysis	135
5.13.2.	The horizontal analysis on the basis of the data of several years	138
5.13.3.	The vertical analysis of the reporting-documentation of the current year and its comparison	141
5.13.4.	The trend analysis on the basis of the system of analytical coefficients	144
5.14.	The recommended scheme of carrying out of the auditor check	146
5.15.	The scheme of carrying out of the financial analysis and audit	147
5.15.1.	The external and internal control of the activity of different organizations	148
5.15.2.	The external and internal control of the activity of the (non)production organization (enterprise)	149
5.15.3.	The external and internal control of the activity of the credit organization	153
5.16.	The financial analysis of the credit organization	157
5.16.1.	The basic kinds of bank operations	159
5.17.	The financial analysis of the multi-nomenclature enterprise	160
5.18.	The financial analysis of the trading-purchasing organization	163
5.19.	The static financial analysis of the results of financial-economy activity in the conditions of definiteness	165
5.19.1.	The structure of the accounting balance of the organization (enterprise)	166
5.19.2.	The structure of the accounting balance of the credit organization	167
5.19.3.	The structure of the accounting balance of “The Federal reserve system of USA”	168
5.19.4.	The analysis of stability of the credit organization and commercial bank	169
5.20.	The basic analytical coefficients of the financial analysis	172
5.20.1.	The structure of the accounting balance and the report about the profits and losses of the enterprise for the introduction of the system of analytical coefficients	179
5.21.	The conclusions of the fifth chapter	198
6.	The specifics of research of the organizational structure by means of the cognitive modeling technology	202
6.1.	The financial analysis of the organizational structure	203
6.2.	The economic factors of the efficiency of functioning of the managing subject in the financial system	204
6.2.1.	The formation and calculation of the items and aggregates of the accounting balance of the (non)production organization	206
6.2.2.	The formation of the aggregates of the accounting balance of the credit organization	210
6.3.	The cognitive model for the static analysis of the financial condition in the conditions of definiteness	211
6.4.	The organization and plan of carrying out of the experiment at the research of parameters of the cognitive models for the financial analysis	234
6.4.1.	The information basis of the accounting and the financial analysis	236
6.4.2.	The calculation of parameters of the cognitive model for the horizontal financial analysis of the enterprise and (credit) organization	237
6.4.3.	The calculation of parameters of the cognitive model for the vertical financial analysis of the enterprise and (credit) organization	276
6.4.4.	The calculation of parameters of the cognitive model for the trend financial analysis of the enterprise and (credit) organization	319
6.5.	The complex of programs for the automation of the (micro-) financial analysis and audit of the organizational structure	334
6.5.1.	The features and requirements to the software for the automation of the financial analysis of the results of financial-economy activity of the organization	335
6.5.2.	The architecture of the complex of programs for the automation of the financial analysis and audit of the managing subject	336
6.6.	The conclusions of the sixth chapter	337
	The conclusion	340
	The bibliographic apparatus	342

 

The table of contents of the hand-made manuscript
(for the lectures)

№	The name of unit	p.
1.	The financial analysis, accounting and audit of the organizational structures	1 (download)
1.1.	The financial (accounting) reporting-documentation	2 (download)
1.2.	The concept and main requirements to the financial (accounting) reporting-documentation	3 (download)
1.3.	The normative-legal basis of bank management and accounting (the legislative basis)	4 (download)
1.4.	The main forms of accounting (registers) in the (commercial) bank	5 (download)
1.5.	The bases of audit and internal control in the (commercial) bank	6 (download)
1.6.	The structure of the bank auditor activity and analytical work	7 (download)
1.7.	The general scheme of carrying out of the audit inspection	8 (download)
1.8.	The information basis, the normative basis and the structure of reporting-documentation for the support of analysis and planning	9 (download)
1.9.	The bases of accounting in the credit organization and the kinds of organizational structures	10 (download)
1.10.	The main bank operations and the tasks of accounting	11 (download)
1.11.	The features of structure and the kinds of accounts of the accounting: the active and passive account	12 (download)
1.12.	The features of the structure of account of the accounting: the generalization and grouping of information on the active and passive account, the scheme of formation of the information code of account	13 (download)
1.13.	The examples of the scheme of formation of the information code of personal account	14 (download)
1.14.	The main types of economy operations and their influence on the balance: the increase on the debit of one active account and the reduction on the credit of other active account or the reduction on the debit of one passive account and the increase on the credit of other passive account	15 (download)
1.15.	The main types of economy operations and their influence on the balance: the increase on the debit of one active account and the increase on the credit of other passive account or the reduction on the debit of one passive account and the reduction on the credit of other passive account	16 (download)
1.16.	The features of the plan of accounts of the accounting: the balance accounts, the accounts of trust management, the urgent accounts, the DEPO accounts and the additional accounts	17 (download)
1.17.	The features of the plan of accounts of the accounting: the use of uniform accounts in the synthetic and analytical accounting and the division of accounts on the types of clients	18 (download)
1.18.	The principles of the organization of finance, management and the structure of the accounting balance of the enterprise	19 (download)
1.19.	The structure of the accounting balance of the (commercial) bank	20 (download)
1.20.	The structure of the accounting balance and the features of the mechanism of reservation of the (commercial) bank	21 (download)
1.21.	The structure of the accounting balance and the monetary mass of FRS	22 (download)
1.22.	The analysis of the report about profits and losses: the scheme of analysis	23 (download)
1.23.	The structure of the plan of accounts of the accounting of the credit organization	24 (download)
1.24.	The system of analytical coefficients of the enterprise and (commercial) bank	25 (download)
1.24.1.	The initial data of the financial analysis and calculation: the accounting balance, the report about profits and losses and the additional details	26 (download)
1.24.2.	The property status	27 (download)
1.24.3.	The liquidity and solvency	28 (download)
1.24.4.	The financial sustainability	29 (download)
1.24.5.	The business activity	30 (download)
1.24.6.	The profit and profitability	31 (download)
1.24.7.	The market activity	32 (download)
1.25.	The financial planning: budgeting	33 (download)
1.26.	The financial resources of the organizational structure	34 (download)
1.27.	The investment	35 (download)
1.28.	The inference of the formula of monetary multiplier	36 (download)
1.29.	The inference of the formula of deposit multiplier	37 (download)
2.	The bank management and deep financial analysis of the credit organization	38 (download)
2.1.	The concept of bank management	39 (download)
2.2.	The object, subject and purpose of financial management of the (commercial) bank	40 (download)
2.3.	The features of financial management and sustainability of the (commercial) bank	41 (download)
2.4.	The tasks of bank management: policy, marketing, products, the formation of client base, economics and finance, information-analytical support	42 (download)
2.5.	The functions of bank management: financial management and human resource management	43 (download)
2.6.	The theory of management of the liquidity of bank	44 (download)
2.7.	The methods of control of the liquidity of bank	45 (download)
2.8.	The financial, organizational, functional, commercial and capital sustainability of the (commercial) bank	46 (download)
2.9.	The banking product, management of financial sustainability and the methods of the financial analysis	47 (download)
2.10.	The analysis of the financial condition of the (commercial) bank	48 (download)
2.11.	The dynamics of profit	49 (download)
2.12.	The kinds of expenses of the (commercial) bank	50 (download)
2.13.	The scheme of the analysis of the profitability of the (commercial) bank	51 (download)
2.13.1.	The deviation of the norm (rate) of profit	52 (download)
2.13.2.	The model of the capital equation of balance: the economic return of own capital	53 (download)
2.13.3.	The factor analysis of the own capital and the multiplicator of capital	54 (download)
2.13.4.	The model of the dynamic accounting balance	55 (download)
2.13.5.	The model of the factor analysis of the profit	56 (download)
2.13.6.	The model of the modified balance equation: the aggregates of the accounting balance	57 (download)
2.14.	The system of analytical coefficients for the analysis of the financial-economic condition of the (commercial) bank	58 (download)
2.14.1.	The analysis of the assets	59 (download)
2.14.2.	The analysis of the liquidity	60 (download)
2.14.3.	The analysis of the liabilities	61 (download)
2.14.4.	The analysis of the efficiency of activity	62 (download)
2.14.5.	The analysis of the yield	63 (download)
2.14.6.	The analysis of the (non)percent incomes	64 (download)
2.15.	The models of financial management of the (commercial) bank	65 (download)
2.15.1.	The model of planning on the basis of the portfolio approach	66 (download)
2.15.2.	The general model of management and the management of bank liquidity	67 (download)
2.15.3.	The system of the indicators of profitability of the (commercial) bank	68 (download)
2.16.	The financial risk as the object of management	69 (download)
2.17.	The management of financial sustainability of the (commercial) bank	70 (download)
2.18.	The normatives and the management of liquidity in the (commercial) bank	71 (download)
3.	The insurance of the organizational structure	72 (download)
3.1.	The insurance as the system of financial protection: principles	73 (download)
3.2.	The insurance as the system of financial protection: insurance fund, insurance pay, insurance support, insurance compensation, insurance contract and insurance certificate	74 (download)
3.3.	The kinds and the deployed mechanism of insurance	75 (download)
3.4.	The kinds of insurance reserves	76 (download)
3.5.	The structure of the accounting balance of the insurance organization	77 (download)
3.6.	The financial result of activity of the insurance organization: the structure of incomes	78 (download)
3.7.	The financial result of activity of the insurance organization: the structure of expenses	79 (download)
3.8.	The financial result of activity of the insurance organization: the structure of profit	80 (download)
3.9.	The kinds of risks of the insurance company and the estimation of solvency	81 (download)
4.	The tax system	82 (download)
4.1.	The signs and normative-legal basis of taxes	83 (download)
4.2.	The definitions in the sphere of taxes	84 (download)
4.3.	The classification of taxes	85 (download)
4.4.	The functions of taxes	86 (download)
4.5.	The methods of calculation and the ways of the collection of taxes (taxation)	87 (download)

 

 

Back