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Abstract

Filatov EA 著者 at IgMin Research

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Technology Group (1)

Research Article Article ID: igmin120
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Open Access Policy refers to a set of principles and guidelines aimed at providing unrestricted access to scholarly research and literature. It promotes the free availability and unrestricted use of research outputs, enabling researchers, students, and the general public to access, read, download, and distribute scholarly articles without financial or legal barriers. In this response, I will provide you with an overview of the history and latest resolutions related to Open Access Policy.

A Comprehensive Methodology for Assessing the Business Reputation of Industrial and Production Personnel
by Filatov EA

The currently existing Russian and other legislation, as well as special literature, do not contain a methodology for the formation of the business reputation of the organization’s personnel and as a result, there is no unambiguous perception of the business, professional qualities of personnel as an object of evaluation of the organization in the market system. Therefore, it is impossible to single out the share of the results of intellectual advantage in the goods and services produced. This confirms the requirements formulated in para...graph 4 of Accounting Regulation 14/2007 «Accounting for intangible assets», which states that the intellectual and business qualities of the organization’s personnel, their qualifications, and their ability to work are not included in the intangible assets (since they are inseparable from their carriers and cannot be used without them). Meanwhile, the interests of the leading economically developed countries of the world lie in the field of accelerated growth of knowledge acquisition and application of professional skills. This trend of development of economically developed countries forms the basis of competitiveness and efficiency of their work. It should be noted that in the world economy, there is insufficient theoretical elaboration and a special practical significance and relevance of the issue of assessing the business reputation of the personnel of an economic entity. The article presents a comprehensive methodology for evaluating the performance of industrial and production personnel (the standard-production methodology), which contributes to the formation of accounting and information support for the analysis of the activities of both structural divisions, responsibility centers, business segments and commercial organizations as a whole. The author’s standard-production methodology makes it possible to determine the business reputation of industrial and production personnel, which contradicts the official economic paradigm.

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