ijcs
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Abstract: The advancement of digital technology in the industrial 4.0 era has impacted the growth of economic and financial crime, especially financial technology, or Fintech. It was not followed by legal development to overcome these impacts; therefore, to overcome a gap in financial crime that uses digital technology as a tool in committing crimes, new effective and efficient concepts and methods are needed. One fitting theory is the notion of following the money utilizing the method of a financial crime investigation. This approach uses investigative audit and forensic accounting to trace assets over the profits of the crime. However, to implement the method, it is necessary to modify the substance of the legal system to shift the orientation from the orientation of proof of error to proving the proceeds of crime. The article finds that in the aspect of structure, a synergistic and harmonious coordination system is needed between law enforcers and all related parties. While in the aspect of legal culture, the development of community economic infrastructure is needed, especially business transactions that support data-based systems. Keywords: Financial crime, fintech, follow the money, financial criminal investigation. |
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Abstract: PT Persib Bandung Bermartabat is the company that manages a regional football team in Indonesia, the Persib Bandung Football Team. The company already has a merchandise store for the football team, but PT Persib Bandung Bermartabat needs to open a store that is suitable for Persib supporters’ desires. This study aims to discover whether or not building a new PT Persib Bandung Bermartabat merchandise store is financially feasible for PT Persib Bandung Bermartabat. As a result of this study, this project is shown to be financially feasible because this project will be profitable for the company and give a good return. The NPV of this project is positive and the Profitability Index of this project is greater than one. IRR is greater than the Cost of Capital, and Discounted Payback Period is faster than the time projection of this project. However, one thing that needs to be monitored is that the company should maintain the COGS of this project in order to make certain the COGS do not change too much from the current assumptions that are used in this financial projection. A slight change of COGS will have a big impact on the profit of this project. The company also should ensure that the Target Market Growth of this project is not less than 3,20% because it will make this project unprofitable. Keywords: Investment Analysis, Financial Plan, Financial Feasibility Study, Persib Bandung. |
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Abstract: The purpose of this article is to analyze and evaluate the place of folklore and mythological motifs in the heritage of Chingiz Aitmatov, to reveal the connection between folklore and national character. The work of Ch. Aitmatov and folk culture are closely interconnected. This multilevel context, in our opinion, is as follows: 1) appeal to the folk culture at the level of folklore and mythological motives; 2) appeal to fundamental universal values - conscience, honor, goodness, love, self-sacrifice, procreation, a succession of generations; 3) reconstruction of the ethnic codes of folk culture, mythologies, historical chronotope, nation; 4) the use of ethnographic and ethno-aesthetic micro-units to create the artistic space of works; 5) the use of folk texts, linguistic turns, stylistic means to create poetics of works; 6) recreation of the model of behavior, the lifestyle of a working person, people and its presentation at the level of semantic codes of poetry; 7) the inclusion of worldviews, people's view of life, what is happening, the moral assessment of events, actions by ordinary people as a litmus test of truth; 8) appeal to God, to the questions of God-seeking as the moral support of the people, society. And so, the article is devoted to the interaction of the writer's work with folk culture, multi-genre oral folk art. The basic paradigms, causes, and mechanism of the inclusion of myths, legends, legends, parables in works of art are studied. The role of folk culture in the writer's works is considered. Keywords: Folk culture, traditions, epic, myth, folklore, literature, creativity. |
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Abstract: The article deals with fiscal policy in the decentralized space of the financial system of Ukraine. The methodology of complex, systematic assessment of fiscal policy in the decentralized space of the financial system of the state is grounded. It is proved that effective methodological approach to assessing fiscal policy in the decentralized space of the financial system of the state is a vector auto regression (VAR), which provides dynamic correlation of time series with simultaneous determination of each exogenous and endogenous variable in the system, in case of fiscal impulses (shocks) in economy. The production-institutional function is used which, when adapting to the relationship between GDP and tax burden with specific statistics, changes the type of trend of tax revenue. A method for evaluating the effectiveness of financing targeted programs for decentralized territory has been developed. The dynamics of direct and indirect taxes to the state and local budgets are analyzed and the fiscal significance of VAT in GDP, the state budget and tax revenues of Ukraine is determined. The amount of tax debt and the state budget deficit has been estimated and the structure of tax benefits in terms of taxes and fees in Ukraine is presented. The projected values of real tax revenues per capita are substantiated and the forecast parameters of the level of subsidization of local budgets of decentralized territories are given. Keywords: Fiscal policy, tax revenues, value added tax, state budget, decentralized territory. |
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Abstract: The relevance of the study lies in the fact that concerning the strategic objectives of Russia to take a share of the growing world market of liquefied natural gas, it is advisable to assess the impact of factors affecting the development of the global liquefied natural gas market. This article provides a comparative analysis of exports and imports in the global LNG market by region, identifies potential trends in the development of global LNG trade over the past 50 years, it makes a price forecast for liquefied natural gas (LNG) for the Asia-Pacific region (APR) based on a correlation and regression analysis of the dependence of LNG prices on changes in factors such as world oil prices, global demand for LNG, exchange rates and growth rates of the Asia-Pacific economies. Keywords: Forecast, liquefied natural gas, the world market. |