RUS

“The IIIrd 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 computer science,
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 L.I. Brezhnev
" ("SPbEC")
at
"Exhibition of achievements of science and technology
named after A.A. Sobchak
" ("EAST")
with accommodation in "The hotel "Karelia"" ("The group of hotels "Intourist"")”

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

It is carried out according to the letter from the 27th of December 2011 y. №A26-13-808834 and the 27th 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 IIIrd 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 computer science, 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 L.I. Brezhnev" ("SPbEC")
at "Exhibition of achievements of science and technology named after A.A. Sobchak" ("EAST")
with accommodation in "The hotel "Karelia"" ("The group of hotels "Intourist"")”.

 

The table of contents of the print manuscript
“The cognitive modeling technology for the financial analysis and audit of the organization”
volume 1 (textbook and monography)

Name of unit

p.

 

Normative references

7

 

The list of definitions

8

 

The list of reductions and symbols

11

 

Introduction

12

1.

The analysis of condition of problem and statement of research tasks

18

1.1.

Expediency of development of technologies of the financial analysis

19

1.2.

Specificity of the offered approach and statement of a complex of research problems

20

1.3.

Stages of carrying out of research in technics and economics

21

1.4.

Conclusions of the first chapter

45

2.

Genesis and theoretical bases of the cognitive modeling technology
in the system analysis, computer science, psychology and economics

46

2.1.

Occurrence of the cognitive approach, basis of the system and financial analysis
of 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 modern computer science

53

2.1.6.

The cognitive approach in modern economics

56

2.2.

Features of the analysis of the object of research in the environment

58

2.2.1.

Classification of (difficult) objects of research

60

2.2.2.

The basic kinds of environments at the analysis of behavior of (difficult) objects

61

2.3.

System of the analysis and control of object, process or phenomena

62

2.4.

Concept of cognitive model as information basis of the system and financial analysis

63

2.5.

The financial reports as an information basis of the analysis

64

2.6.

Conclusions of the second chapter

65

3.

The international standards of the financial reports on a way to unification
of forms of the financial and accounting reports

67

3.1.

Structure and dynamics of functioning of the financial market

68

3.2.

The global purposes of standardization and harmonization of the account
within the framework of a problem of unification of the (consolidated) financial reports

69

3.3.

Institutional subjects regulating creation, distribution and use
of the international standards

70

3.4.

Principles of creation, distribution and use of the international standards
of the financial and accounting reports

71

3.5.

The basic methods of transformation of the financial reports

72

3.6.

Features of formation of accounting balance
under the international standards of the financial reports

73

3.7.

Qualifying tests of professional participants of a financial market
of economic system of the state

76

3.8.

Administrative-law forms of existence of the managing subject of economic system

77

3.9.

Conclusions of the third chapter

79

4.

The cognitive modeling technology as the aggregate
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.

Features of selection of techniques and algorithms
for realization of the analysis of the object of research

84

4.4.

Ways of representation of structure of cognitive model

86

4.4.1.

Representation of structure of cognitive model by means
of oriented graph combining the theory of sets

87

4.4.2.

Representation of structure of cognitive model by means
of the (multilevel) block diagram (structured scheme)

88

4.4.3.

Representation of structure of cognitive model by means of calculation
with use of corteges on domains

90

4.4.4.

Main volumetric representation of structure of cognitive model by means
of hierarchical (multilevel) structural scheme with set of encapsulated pyramids

90

4.4.5.

Additional volumetric representation of structure of cognitive model by means
of hierarchical (multilevel) structural scheme
in view of one-, two-, three-, fore-, fiveand n– cognitive disc, cognitive circle,
cognitive cylinder, cognitive cone, cognitive sphere and others

91

4.5.

The technique of formation of normative-law basis
for the financial analysis of the organization

93

4.6.

The technique of formation of an information basis of the financial analysis
of the organization

94

4.7.

The technique of additional verification of information basis
of the financial analysis of the organization

95

4.8.

The technique of creation and updating of the working plan of accounts
and model of accounting of the organization

96

4.9.

The technique of carrying out of the financial analysis of a 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 carrying out of the horizontal financial analysis
of the organization

99

4.10.2.

The cognitive model for carrying out of the vertical financial analysis
of the organization

100

4.10.3

The cognitive model for carrying out of the trend financial analysis
of the organization

101

4.11.

The technique of research of parameters cognitive model
for the financial analysis of the organization

102

4.12.

Algorithm of a posteriori data processing
of the horizontal, vertical and trend financial analysis of the organization

103

4.13.

Recommendations to use of the cognitive modeling technology
for the financial analysis of the organization

104

4.14.

Conclusions of the fourth chapter

105

5.

Features of procedure of the (micro-) financial analysis of managing subject

106

5.1.

Features of organizational structure of the (non)productive enterprise of economic system

107

5.2.

Features of organizational structure of educational establishment
of an education system

109

5.3.

An example of territorially distributed organizational structure
in a basis of the information-educational environment

110

5.4.

An example of the distributed automated organizational structure
in a basis of the information-educational environment

111

5.5.

Features of inflationary depreciation of cash flows in economic system of the state

112

5.6.

Features of change of cost of cash flows in economic system of the country

113

5.7.

Indexes of dynamics of the financial market and tools

115

5.8.

Dynamics and communications of managing subject
in a financial system of the country

120

5.9.

An investment and innovative politics

121

5.10.

The normative-law basis of the financial analysis

122

5.11.

An information basis of the financial analysis of activity
of credit and other organization

123

5.11.1.

Requirements to the financial reports of organizational structures

124

5.11.2.

Structure of the financial reports of (non)industrial organization

125

5.11.3.

Features of the financial reports of credit organization

126

5.11.4.

Structure of the financial reports of credit organization

127

5.11.5.

Additional elements of the accounting and financial reports of credit organization

128

5.11.6.

Consumers of the financial reports

129

5.11.7.

Elements of the financial reports connected to changes of financial and economic activity

130

5.12.

Concept and contents of the simple and consolidated accounting and financial reports
on international standards

131

5.13.

The basic methods of the (micro-) financial analysis
of different forms of the reports

133

5.13.1.

Structure of accounts of accounting and the financial analysis

135

5.13.2.

The horizontal analysis on the basis of the given several years

138

5.13.3.

The vertical analysis of the reports of the current year and its comparison

141

5.13.4.

The trend analysis on the basis of system of analytical coefficients

144

5.14.

The recommended scheme of carrying out of 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 activity of different organizations

148

5.15.2.

The external and internal control of activity of (non)productive
organization (enterprise)

149

5.15.3.

The external and internal control of activity of 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 multi-nomenclature enterprise

160

5.18.

The financial analysis of the trading - purchasing organization

163

5.19.

The static financial analysis of results of financial and economic activity
in conditions of definiteness

165

5.19.1.

Structure of accounting balance of the organization (enterprise)

166

5.19.2.

Structure of accounting balance of credit organization

167

5.19.3.

Structure of accounting balance of “The Federal reserve system of USA”

168

5.19.4.

The analysis of stability of credit organization and commercial bank

169

5.20.

The basic analytical coefficients of the financial analysis

172

5.20.1.

Structure of accounting balance and the report on profits and losses of enterprise
for introduction of system of analytical coefficients

179

5.21.

Conclusions of the fifth chapter

198

6.

Specificity of research of 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 efficiency of functioning of managing subject in a financial system

204

6.2.1.

Formation and calculating of aggregates of accounting balance
of (non)productive organization

206

6.2.2.

Formation of units of accounting balance of credit organization

210

6.3.

Cognitive model for the static analysis of financial condition in defined

211

6.4.

The organization and the plan of carrying out of experiment
at research of parameters of cognitive models for the financial analysis

234

6.4.1.

An information basis of accounting and the financial analysis

236

6.4.2.

Calculation of parameters of cognitive model for the horizontal financial analysis
of enterprise and (credit) organization

237

6.4.3.

Calculation of parameters of cognitive model for the vertical financial analysis
of enterprise and (credit) organization

276

6.4.4.

Calculation of parameters of cognitive model for the trend financial analysis
of enterprise and (credit) organization

319

6.5.

Program complex for automation of the (micro-) financial analysis and audit
of the organizational structure

334

6.5.1.

Properties and requirements to software for automation of the financial analysis of results
of
financial-economy activity of the organization

335

6.5.2.

The architecture of complex of programs for automation of the financial analysis and audit
of managing subject

336

6.6.

Conclusions of the sixth chapter

337

 

The conclusion

340

 

The bibliographic aggregate

342

 

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

Name of unit

p.

1.

The financial analysis, accounting and audit of the organizational structures

1
(download)

1.1.

Financial (accounting) documents (statements)

2
(download)

1.2.

Concept and main requirements to financial (accounting) documents (statements)

3
(download)

1.3.

Normative (standard)-legal basis of bank management
and accounting (legislative base)

4
(download)

1.4.

The main forms of accounting (registers) in (commercial) bank

5
(download)

1.5.

Bases of audit and internal control in (commercial) bank

6
(download)

1.6.

Structure of bank auditor activity and analytical work

7
(download)

1.7.

General scheme of carrying out an audit inspection

8
(download)

1.8.

Information basis, normative (standard) basis and reporting structure
for the analysis and planning support

9
(download)

1.9.

The accounting bases in the credit organization and types of organizational structures

10
(download)

1.10.

Main bank operations and tasks (problems) of accounting

11
(download)

1.11.

Features of structure and types of accounts of accounting:
active and passive account

12
(download)

1.12.

Features of structure of the account of accounting:
generalization and information grouping on the active and passive account,
the scheme of creation of information code of the account

13
(download)

1.13.

Examples of the scheme of creation of information code of personal account

14
(download)

1.14.

Main types of economic operations and their influence on balance:
increase on the debit of one active account
and reduction on the credit of other active account
or reduction on the debit of one passive account
and increase on the credit of other passive account

15
(download)

1.15.

Main types of economic operations and their influence on balance:
increase on the debit of one active account
and increase on the credit of other passive account
or reduction on the debit of one passive account
and reduction on the credit of other passive account

16
(download)

1.16.

Features of book of accounts of accounting: balance accounts,
accounts of trust management, urgent accounts,
DEPO accounts and additional accounts

17
(download)

1.17.

Features of book of accounts of accounting:
use of uniform accounts in synthetic and analytical
the account and division of accounts on types of clients

18
(download)

1.18.

Principles of the organization of finance,
 managements and structure of the balance sheet of the enterprise

19
(download)

1.19.

Structure of the balance sheet of (commercial) bank

20
(download)

1.20.

Structure of the balance sheet and feature
of the mechanism of reservation of (commercial) bank

21
(download)

1.21.

Structure of the balance sheet and monetary mass of FRS

22
(download)

1.22.

The analysis of the report about profit and losses: the analysis scheme

23
(download)

1.23.

Structure of book of accounts of accounting of the credit organization

24
(download)

1.24.

System of analytical coefficients of the enterprise and (commercial) bank

25
(download)

1.24.1.

Basic data of the financial analysis and calculation:
balance sheet, report profits and losses and additional data

26
(download)

1.24.2.

Property status

27
(download)

1.24.3.

Liquidity and solvency

28
(download)

1.24.4.

Financial stability

29
(download)

1.24.5.

Business activity

30
(download)

1.24.6.

Profit and profitability

31
(download)

1.24.7.

Market activity

32
(download)

1.25.

Financial planning: budgeting

33
(download)

1.26.

Financial resources of organizational structure

34
(download)

1.27.

Investment

35
(download)

1.28.

Conclusion of a formula of a money multiplier

36
(download)

1.29.

Conclusion of a formula of the deposit multiplier

37
(download)

2.

The bank management and deep financial analysis of the credit organization

38
(download)

2.1.

Concept of bank management

39
(download)

2.2.

Object, subject and purpose of financial management of (commercial) bank

40
(download)

2.3.

Features of financial management and stability of (commercial) bank

41
(download)

2.4.

Tasks (problems) of bank management:
policy, marketing, products, formation of client base,
economics and finance, information-analytical support

42
(download)

2.5.

Functions of bank management: financial management
and human resource management

43
(download)

2.6.

Theory of management of bank liquidity

44
(download)

2.7.

Methods of control over bank liquidity

45
(download)

2.8.

Financial, organizational, functional,
commercial and capital stability of (commercial) bank

46
(download)

2.9.

Banking product, management of financial stability
and methods of the financial analysis

47
(download)

2.10.

The analysis of a financial condition of (commercial) bank

48
(download)

2.11.

Dynamics of profit

49
(download)

2.12.

Types of expenses of (commercial) bank

50
(download)

2.13.

Scheme of the analysis of profitability of (commercial) bank

51
(download)

2.13.1.

Deviation of norm (rate) of profit

52
(download)

2.13.2.

Model of the capital equation of balance: economic return of own capital

53
(download)

2.13.3.

The factorial analysis of own capital and multiplication of the capital

54
(download)

2.13.4.

Model of the dynamic balance sheet

55
(download)

2.13.5.

Model of the factorial analysis of profit

56
(download)

2.13.6.

Model of the modified balance equation: units of the balance sheet

57
(download)

2.14.

System of analytical coefficients for the analysis
of a financial and economic condition of (commercial) bank

58
(download)

2.14.1.

The analysis of assets

59
(download)

2.14.2.

The analysis of liquidity

60
(download)

2.14.3.

The analysis of liabilities

61
(download)

2.14.4.

The analysis of efficiency of activity

62
(download)

2.14.5.

The analysis of profitability

63
(download)

2.14.6.

The analysis of (non)percent income

64
(download)

2.15.

Models of financial management of (commercial) bank

65
(download)

2.15.1.

Planning model on the basis of portfolio approach

66
(download)

2.15.2.

General model of management and management of bank liquidity

67
(download)

2.15.3.

System of indicators of profitability of (commercial) bank

68
(download)

2.16.

Financial risk as object of management

69
(download)

2.17.

Management of financial stability of (commercial) bank

70
(download)

2.18.

Norms (standards) and management of liquidity in (commercial) bank

71
(download)

3.

Insurance of organizational structure

72
(download)

3.1.

Insurance as system of financial protection: principles

73
(download)

3.2.

Insurance as system of financial protection:
insurance fund, insurance pay, insurance support, insurance compensation,
insurance contract and insurance certificate

74
(download)

3.3.

Types and the deployed mechanism of insurance

75
(download)

3.4.

Types of insurance reserves

76
(download)

3.5.

Structure of the balance sheet of insurance company

77
(download)

3.6.

Financial result of activity of insurance company:
structure of the incomes

78
(download)

3.7.

Financial result of activity of insurance company:
structure of expenses

79
(download)

3.8.

Financial result of activity of insurance company:
profit structure

80
(download)

3.9.

Types of risks of insurance company and solvency assessment

81
(download)

4.

Tax system

82
(download)

4.1.

Signs and normative (standard)-legal basis of taxes

83
(download)

4.2.

Definitions in the sphere of taxes

84
(download)

4.3.

Classification of taxes

85
(download)

4.4.

Functions of taxes

86
(download)

4.5.

Methods of calculation and ways of collection of taxes (taxation)

87
(download)

 

 

RUSSIAN ACADEMY OF NATURAL SCIENCES • since 1990 y. •Text Box: of “The Russian academy of (natural) sciences” named after V.N. Veniaminov 
Text Box: The scientific-research institute 
Text Box: “System and financial analysis 
based on cognitive modeling technology”
Text Box: SIO “Academy of cognitive natural sciences”