Nune Sahakyan - Academia.edu (original) (raw)
Related Authors
Institute of Archaeology and Ethnography of National Academy of Sciences, Armenia
Institute of Archaeology and Ethnography of National Academy of Sciences, Armenia
Uploads
Papers by Nune Sahakyan
Economics, Finance and Accounting
The impact of business on climate change has now become too risky. Emissions of greenhouse gases,... more The impact of business on climate change has now become too risky. Emissions of greenhouse gases, indiscriminate processing of forest wood, the impact of unaccounted use of water and land resources on climate change, require business to publish special information, which is currently being regulated by international accounting standards (IFRS-S2). In the article, the regulation of financial information flows of business impact on climate change is discussed. In particular, proposals are presented in the direction of publishing financial information on climate change risks and opportunities by organizations as a result of business. Is presented a methodology for scenario analysis of climate change as a result of business.
Economics, Finance and Accounting
The business activity of the enterprises does not only pursue private interests, but also related... more The business activity of the enterprises does not only pursue private interests, but also related the public expectations results. Society requires enterprises to create additional public value as a result of business, which is regarding to sustainable development. The article explains, how the company will present the growth of environmental resources characteristic of sustainable development and the qualitative changes of human capital in its published accounting reports.
Economics, Finance and Accounting
Traditionally, business auditing is related to the financial results of the economic activities o... more Traditionally, business auditing is related to the financial results of the economic activities of enterprises and is mainly carried out by external independent auditing organizations. However, management audit is currently actively developing in the business sector, the purpose of which is to identify efficiency reserves of enterprise management functions by independent experts and to present improvements in that direction to business executive bodies. The article interprets the managerial audit applied in business with this approach and makes recommendations for the improvement of the internal audit toolkit.
Economics, Finance and Accounting
The impact of business on climate change has now become too risky. Emissions of greenhouse gases,... more The impact of business on climate change has now become too risky. Emissions of greenhouse gases, indiscriminate processing of forest wood, the impact of unaccounted use of water and land resources on climate change, require business to publish special information, which is currently being regulated by international accounting standards (IFRS-S2). In the article, the regulation of financial information flows of business impact on climate change is discussed. In particular, proposals are presented in the direction of publishing financial information on climate change risks and opportunities by organizations as a result of business. Is presented a methodology for scenario analysis of climate change as a result of business.
Economics, Finance and Accounting
The business activity of the enterprises does not only pursue private interests, but also related... more The business activity of the enterprises does not only pursue private interests, but also related the public expectations results. Society requires enterprises to create additional public value as a result of business, which is regarding to sustainable development. The article explains, how the company will present the growth of environmental resources characteristic of sustainable development and the qualitative changes of human capital in its published accounting reports.
Economics, Finance and Accounting
Traditionally, business auditing is related to the financial results of the economic activities o... more Traditionally, business auditing is related to the financial results of the economic activities of enterprises and is mainly carried out by external independent auditing organizations. However, management audit is currently actively developing in the business sector, the purpose of which is to identify efficiency reserves of enterprise management functions by independent experts and to present improvements in that direction to business executive bodies. The article interprets the managerial audit applied in business with this approach and makes recommendations for the improvement of the internal audit toolkit.