Dissertations / Theses on the topic 'Subject to accounting'

This master's thesis deals with recording VAT in accounting in the Czech Republic in accordance with the tax and accounting acts. The thesis is divided into four parts, in which is proceeded from the general definition of tax and accounting, their development into their current definition of the subject to VAT and accounting, recording VAT in the accounting into the special situation of VAT and their recording in accounting. The thesis is supplemented by graphs, tables and accounting charts for clearer recording VAT in the accounting in the Czech Republic.

While the determinants of low earnings quality (GAAP violation) have been examined in prior research, very few studies have been undertaken in firms with concentrated ownership. Financial reporting in concentrated ownership firms is important because the types of agency conflict shift from the shareholder-agent conflict to the principal-principal conflict (i.e. a conflict between controlling shareholders and outside investors). Against this background, this research aims to reveal the determinants of accounting misstatements in concentrated ownership firms and Thai firms form the basis of the sample. In addition, the research assesses the economic consequences of accounting misstatements – an issue that has received relatively little attention in prior research. A study was conducted of a sample of 51 misstatement firm-years, compared with 2,452 non-misstatement firm-years for the financial reports of public companies listed on Thailand Stock Exchange during 2001-2009. The results indicate that Thai firms are more likely to misstate their financial reports when they are close to debt covenant violations and when they need external finance. Corporate governance mechanisms are also important factors influencing the likelihood of accounting misstatements. The likelihood of accounting misstatements increases when the ultimate owner holds more than 25% of the total shares. The determinants of accounting misstatements coincide with the institutional settings of the country. The study of the consequences of accounting misstatements reveals that misstating firms are more financially constrained than non-misstating firms after misstatement announcements. The net amount of capital supplied by capital providers falls significantly, particularly in the net proceeds from share issuances. The examination of both the determinants and consequences of accounting misstatements extends our understanding on the cost-benefit trade-off in the financial reporting process. The insights from this research might also be applicable to other countries where the country’s institutions are similar to those of Thailand and where ownership concentration is high.

<p> This study uses an institutional theory perspective to examine whether significant changes to the audit work and engagement practices required under the Sarbanes-Oxley Act (SOX) lead to improved audit quality in nonprofit hospitals. Unlike their for-profit counterparts, nonprofit organizations have been subject to audits of internal controls over financial reporting and program compliance for decades under Circular A-133 of the Single Audit Act of 1984, as amended. Circular A-133 audits represent the primary accountability tool over the billions of grant dollars awarded annually by the federal government. Despite the enormity of these awards and the substantial informational effect of the audit reports, prior empirical research suggests that the quality of these audits is problematic. </p><p> Using the archival data of nonprofit hospital Circular A-133 audits and related hand-collected financial data from IRS Form 990s, bivariate and multivariate analyses are conducted on a cross-sectional sample of 875 audits for 141 nonprofit hospitals with audits during both pre-SOX (2001-2004) and post-SOX (2008-2011) periods. Audit quality is inferred from discretionary accruals (Modified Jones model) and auditor-reported internal control deficiencies (reportable conditions and material weaknesses). </p><p> The results indicate support for improved audit quality from the pre- to the post-SOX period for all measures of audit quality. The results are different for the measures of audit quality used to examine the association between audit firm size and audit quality. Non-Big 4 audit firms experienced a significant improvement in audit quality when discretionary accruals are used as a proxy for audit quality. Conversely, Big 4 audit firms experienced a significant improvement in audit quality when internal control deficiencies are proxies for audit quality. In the post-SOX period audit firms provide approximately the same level of audit quality regardless of firm size when discretionary accruals or material weaknesses are the proxy for audit quality. When reportable conditions are the proxy, non-Big 4 firms have higher audit quality than Big 4 firms post-SOX. Client characteristics, specifically hospital size and the interaction of leverage and risk, are attributable to differences in post-SOX audit quality. Finally, the study fails to support the hypothesis that large audit firms self-select low risk clients.</p>

Ce travail a pour but de développer des outils statistiques pour l'étude du déclin cognitif général ou précédant le diagnostic de démence, à partir de données de cohorte en tenant compte du risque compétitif de décès et de la censure par intervalle. Le temps de démence est censuré par intervalle dans les études de cohortes car le diagnostic de démence ne peut être établi qu'à l'occasion des visites qui peuvent être espacées de plusieurs années. Ceci induit une sous-estimation du risque de démence à cause du risque compétitif de décès : les sujets déments sont à fort risque de mourir, et peuvent donc décéder avant la visite de diagnostic. Dans la première partie, nous proposons un modèle conjoint à classes latentes pour données longitudinales corrélées à un événement censuré par intervalle, en compétition avec le décès. Appliqué à la cohorte Paquid, ce modèle permet d'identifier des profils de déclin cognitif associés à des risques différents de démence et de décès. En utilisant cette méthodologie, nous comparons ensuite des modèles pronostiques dynamiques pour la démence, traitant la censure par intervalle, basés sur des mesures répétées de marqueurs cognitifs. Dans la seconde partie, nous conduisons une étude comparative afin de clarifier l'interprétation des estimateurs du maximum de vraisemblance des modèles mixtes et conjoints et estimateurs par équations d'estimation généralisées (GEE), couramment utilisés dans le contexte de données longitudinales incomplètes et tronquées par le décès. Les estimateurs de maximum de vraisemblance ciblent le changement individuel chez les individus vivants. Les estimateurs GEE avec matrice de corrélation de travail indépendante, pondérés par l'inverse de la probabilité d'être observé sachant que le sujet est vivant, ciblent la trajectoire moyennée sur la population des survivants à chaque âge. Ces résultats justifient l'utilisation des modèles conjoints dans l'étude de la démence, qui sont des outils prometteurs pour mieux comprendre l'histoire naturelle de la maladie<br>The purpose of this work is to develop statistical tools to study the general or the prediagnosis cognitive decline, while accounting for the selection by death and interval censoring. In cohort studies, the time-to-dementia-onset is interval-censored as the dementia status is assessed intermittently. This issue can lead to an under-estimation of the risk of dementia, due to the competing risk of death: subjects with dementia are at high risk to die and can thus die prior to the diagnosis visit. First, we propose a joint latent class illness-death model for longitudinal data correlated to an interval-censored time-to-event, competing with the time-to-death. This model is applied on the Paquid cohort to identify profiles of pre-dementia cognitive declines associated with different risks of dementia and death. Using this methodology, we compare dynamic prognostic models for dementia based on repeated measures of cognitive markers, accounting for interval censoring. Secondly, we conduct a simulation study to clarify the interpretation of maximum likelihood estimators of joint and mixed models as well as GEE estimators, frequently used to handle incomplete longitudinal data truncated by death. Maximum likelihood estimators target the individual change among the subjects currently alive. GEE estimators with independent working correlation matrix, weighted by the inverse probability to be observed given that the subject is alive, target the population-averaged change among the dynamic population of survivors. These results justify the use of joint models in dementia studies, which are promising statistical tools to better understand the natural history of dementia

Die Forschungsarbeit untersucht aus einer interdisziplinären Perspektive den individuellen „Umgang“ mit kalkulativen Praktiken und der kalkulativen Praxis in ausgewählten deutschen Konzernen der Metall- und Elektroindustrie. Zur Beschreibung, dessen, was unter „Umgang“ zu verstehen ist, wird zunächst der am Subjekt orientierte Handlungsbegriff „Kalkulationsarbeit“ theoretisch konzeptualisiert und anschließend auf Basis qualitativer Daten empirisch konkretisiert. Die Arbeit vollzieht damit einen Perspektivwechsel. Denn bisher standen im Forschungsfeld einerseits die mit Controlling in Zusammenhang stehenden Mechanismen sowie deren Formung zu einem subjektivierenden und disziplinierenden Regime und andererseits die Durchsetzung der Mechanismen sowie die Folgen für die Handelnden im Fokus. Über eine subjektnahe und explorative Herangehensweise werden die Mechanismen hier jedoch explizit aus dem Blickwinkel der Handelnden rekonstruiert. Dabei wird aufgezeigt, wie die Handelnden auf Basis einer zunächst affirmativen Haltung die Mechanismen individuell interpretieren, kritisieren und auch brechen können.:1. Einleitung und Problemstellung 2. Theoretische Rahmung 3. Empirische Untersuchung 4. Zusammenführung der empirischen Ergebnisse und Diskussion 5. Ausblick<br>The research project investigates from an interdisciplinary perspective the individual ' way of dealing ' with calculative practices and the calculative practice in selected German corporations in the metal and electrical industry. In order to describe what is meant by 'dealing', the concept of 'calculative work', which is oriented towards the subject, is first conceptualized theoretically and then concretized empirically on the basis of qualitative data. The work thus undergoes a change of perspective. This is because the research field has so far focused, on the one hand, on the mechanisms associated with controlling and their shaping into a subjectivizing and disciplining regime and, on the other hand, on the enforcement of the mechanisms and the consequences for the subjects. By means of a subject-oriented and explorative approach, however, the mechanisms are explicitly reconstructed from the perspective of the subjects. It is shown how the subjects can individually interpret, criticize, and even break the mechanisms on the basis of an initially affirmative attitude.:1. Einleitung und Problemstellung 2. Theoretische Rahmung 3. Empirische Untersuchung 4. Zusammenführung der empirischen Ergebnisse und Diskussion 5. Ausblick

O objetivo geral deste trabalho foi compreender o atual estágio da Cultura Organizacional Acadêmica (COA) em duas Instituições de Ensino Superior (IES) brasileiras, visando identificar possíveis relações entre a cultura e os resultados decorrentes do desempenho dessas IES. A revisão da literatura contemplou as principais teorias sobre cultura organizacional (CO), principalmente as abordagens de Schein (2009), Denison et al. (2012) e Hofstede (2003), além de referenciais empíricos de pesquisadores que se basearam nas abordagens desses autores. A metodologia utilizada teve predomínio qualitativo, com base em etnografia, elementos da observação participante e uso de entrevistas, tanto em profundidade quanto semiestruturadas, que foram gravadas para posterior transcrição e edição. Para o tratamento dos conteúdos das entrevistas, utilizou-se a técnica do Discurso do Sujeito Coletivo (DSC) de Fernando Lefevre e Ana Lefevre (2012), com o emprego do software Qualiquantisoft. O campo empírico abrangeu dois cursos de Ciências Contábeis de duas universidades públicas estaduais, contatadas por acessibilidade. Estes cursos foram o do Departamento de Contabilidade e Atuária da Faculdade de Economia, Administração e Contabilidade da Universidade de São Paulo [FEA/USP] e o do Departamento de Ciências Sociais Aplicadas da Universidade Estadual de Feira de Santana, na Bahia [DCIS/UEFS]. Foram entrevistados 10 docentes do curso da FEA/USP e oito docentes do curso do DCIS/UEFS. Também foi aplicado um questionário para 122 alunos do curso da FEA/USP e 84 alunos do curso do DCIS/UEFS. Os resultados principais são que o atual estágio da COA nos dois cursos das duas IES apresenta-se em polos diametralmente opostos, ou seja, há força na COA do curso da USP, que se reflete na responsabilidade de manter, no presente, os padrões alcançados no passado, e buscar aumentar essa alta referência e visibilidade do curso no país e na América Latina, com orientação estratégica para internacionalização. Em contrapartida, a situação do curso da UEFS é oposta, na qual, de acordo com seus docentes, ele atravessa um período de queda na sua COA, a qual se mantém basicamente adormecida frente às mudanças do ambiente externo, que se reflete em queda dos níveis de qualidade do curso e dos níveis de motivação dos alunos e docentes. Em síntese, os resultados decorrentes do desempenho do curso têm forte dependência da força e solidez de sua COA, materializada na responsabilidade, qualificação e empenho de seus membros (docentes e gestores).<br>The aim of this study was to understand the current state of Academic Organizational Culture (AOC) in two Higher Education Institutions (HEIs), to identify possible relationships between culture and the results arising from the performance of these HEIs. The literature review included the major theories of organizational culture (OC), especially the approaches to Schein (2009), Denison et al. (2012) and Hofstede (2003), and empirical references of researchers that were based on the approaches of these authors. The methodology used was predominantly qualitative, based on ethnography, participant observation elements and use of interviews, both in depth as semistructured that were recorded for later editing and transcription. For the treatment of the content of the interviews, we used the technique of the Collective Subject Discourse (CSD) of Fernando Lefevre and Ana Lefevre (2012) with the use of Qualiquantisoft software. The empirical field covered two Accounting courses at two state universities, contacted by accessibility. These courses were the Department of Accounting and Actuarial Science at the Faculty of Economics, Management and Accountancy at the University of São Paulo [FEA/USP] and the Department of Applied Social Sciences at the State University of Feira de Santana in Bahia [DCIS/UEFS]. 10 professors of the course of FEA / USP and eight professors of the course of DCIS/UEFS were interviewed. Also a questionnaire was applied to 122 students of the FEA / USP and 84 students of the DCIS/UEFS. The main results are that the current stage of the AOC in both courses of the two HEIs comes in diametrically opposite poles, that is, there is strength in the AOC of USP course, which is reflected in the responsibility of maintaining, at present, the achieved standards in the past and seek to increase this high reference and visibility of progress in the country, Latin America, with strategic direction for internationalization. In contrast, the current situation at UEFS is opposite, in which, according to their teaching, is being through a falling period of its AOC, that remains essentially dormant facing the external environment changes, which is reflects the fall of current quality and motivation levels of students and professors. In summary, the results from the course of the performance have a strong dependence of the strength and solidity of its AOC materialized responsibility, skills and commitment of its members (professors and administrators)

The content of this thesis is to find the difference between the system of secondary education of the subject accounting in the Czech Republic and in France. The main focus is on the first year of study of this subject. There is seperately described the system of teaching in business schools in the Czech Republic and on the other side the system of teaching in vocational schools in France. There are identified their differences, advantages and disadvantages using the comparison of both systems as well assuggested recommendations that could help to improve the established educational system.

The master’s thesis is focused to analysis of current conditions of calculations and calculation system of company. The analysis are basis for finding and resolving of problematic sections. The introduction of theoretical basis of cost accounting and calculations is included to first part of the thesis. The second part analyzes of current situation of company and describes relevant processes. The wording of proposals and recommendations for problematic sections, which have been detected by analysis, are included to final part.

Master's thesis comprehends informations about ways of financing nonprofit organization and about possible sources, that are available in fundraising. There is also list of important givers in last years. Next part of thesis comprehends informations about activities, that would be made by nonprofit organizations before appeal for grant. There are also informations about activities, that follow after pick up grant. Part of thesis presents ways of gain financial sources in nonprofit organization signály.cz, o.s.

This master´s thesis evaluates the economic situation of HAL-KON, s. r. o. in the years 2006 – 2008. There is in accordance with theoretical knowledge performed evaluation of company with a few of valuation methods.

碩士<br>中原大學<br>會計研究所<br>92<br>Abstract The main purpose of the study is to research and evaluate the Accounting Management of the Commercial High School at present, and toward the feature. The study has collated the needs of the industry world as the feature guidance of the Commercial High School Accounting subject. The study is focusing on the topic of “ The research of the Commercial High School Accounting Management Strategy”. It provides the suggestion of the reform of the present Commercial High School Accounting Management; to unveil the existing blind point of the Accounting Industry, and to trigger the attention from the Education Department and the Accounting Industry. The study has adopted the survey, by using the Learned Organization and the Industrial World as research sample; the 400 questionnaire have been made, and the 268 questionnaire are available. The Commercial High School Accounting Management Strategy as dependent variable, the Commercial High School Accounting students’ background、the students’ ability、professional ability and the character as independent variable. The following statistic methods: percemtile、mean average、standard deviation、Chi-Square Tests、CHAID and polychotomous logistic regression model adopted in this study. Conclusion: 1. The Learned Organization and Industrial World both acknowledged the Commercial High School accounting students have no obvious difference on basic ability、professional ability and the characters. 2. The Learned Organization and Industrial world advocated “ Entering a Higher School”, it means the diploma has still been laid stress on most. 3. The Learned Organization and Industrial World both agreed the necessary for existence of the Commercial High School accounting subject, it could be managed towards “ Converged Business Management Groups”. Finally, according to the conclusion, the Commercial High School accounting subject has the space reform indeed, the curriculum design、qualified teacher plan、assisting students acquire the certificate, and improving the foreign language ability….etc, are the ways to reform and start. By also submits the related suggestions for feature Accounting education reform reference.

碩士<br>靜宜大學<br>會計學系<br>101<br>In this study, the Chinese region PwC audit listed companies as the research object during 2000-2010, to explore the the client Importance of the audit quality. And the sample is divided into four areas of coastal northern, central, southern and inland for comparison. The empirical results show that the independence of the accountant in four regions will be affected by the impact of the economic dependence and reduce audit quality. In addition, client importance of the four regions are different, Southern coastal > inland areas > central coast > northern coastal, Partially support the hypothesis: Inland areas in mainland China, the degree of influence of client importance on audit quality will be higher than the coastal areas. And reasons of southern coastal than inland areas is that a small number of customers of southern coastal between 2001-2005, so that the importance of customers is relatively large.

Dissertation in compliance with the requirements for the Master's Degree in Technology: Cost and Management Accounting, Durban University of Technology, 2012.<br>The aim of this research is to evaluate the communication proficiency of students studying Cost and Management Accounting (CMA) and to assess whether the subject communication, as a course, is having any positive influence on students who are lacking critical thinking and literacy skills. It is necessary to analyse the factors affecting communication because of the diversity of the Durban University of Technology (DUT) students coming from different cultural, ethnic and geographic backgrounds before evaluating the communication proficiency of students. The field of accounting is broadly quantitative in nature, but Management Accounting, although a branch of this broad knowledge is more qualitative in nature. Data analysis, report writing and decision making are fundamental to Management Accounting. The target population for the study was CMA students. This population entails students enrolled for the first time in 2007 and current second and third year students. It was necessary to follow the progress of the 2007 cohort of students to establish whether students were achieving their qualification within the specified three year period as required by the CMA course and whether communication skills were an issue if they were unsuccessful. The objective to include second and third year students registered in the Department of Management Accounting at DUT in 2012 was to acquire current and pertinent information with regard to student perception on the subject relating to communication skills. An analytical type of research approach was used to conduct the study and quantitative data was collected using questionnaires and computer reports to gain an insight into the impact of communication skills as a subject in the CMA programme. The study confirmed that gender and the location of schools played a role in the academic performance of students. The overall performance between the genders revealed that female students performing slightly better than their male counterparts. English First Language (EFL) female students demonstrated much better academic performance than the EFL male students. Irrespective of language differences, if a student had an aptitude and performed well in the English Language at grade 12 or matric, the student has a better chance of being more successful with the CMA programme The number of EFL and English Second Language (ESL) students acknowledging that the English language affected them in obtaining better grades in CMA was fifty one per cent. Since the second and third year CMA students perceive that their lecturers were unaware of their poor understanding of the English language after completing the subject Communication Skills in the first year of study indicates that the subject is not having the desired affect. Both EFL and ESL students also acknowledged the vital role that Communication Skills play in education, social and economic development. This study, inter alia, recommends a screening of new students for English proficiency and providing academic support for students who have problem with literacy skills. It also recommends increasing the subject content of Communication Skills and extending the duration from one semester to two semesters.

The cash flow report is very important for a financial management, especially from the point of monitoring liquidity of the company. Its great advantage, in comparison to a profit and loss statement, is the fact, that it eliminates effects emerging from an accounting principle. The financial analysis has a great importance too. It can show to management some signals about financial health of the company. Fundamental provisions concerning the cash flow is asserted in the prerequisites of the Czech Republic by the Accountancy law 500/2002 Sb. There was passed an international accountancy standard number 7 in 1993 called A report on a cash flow, which is recognised internationally as well as in the Czech Republic. The diploma thesis has a theoretical and a practical part. The theoretical part specifies basic theoretical groundwork of the cash flow and financial analysis, configurational methodology and there is also outlined a problematic of planning the future cash flow and financial ratios which use the cash flow. The practical part contains a report of cash flow for last five years concerning a chosen firm, witch is carrying its bussines in electrotechnical industries. Afterwards were counting some financial ratios and made the conclusion about the financial health of the company.

Despite its surface appearance of precision, the establishment of accounting principles is an ongoing political process. This is because they affect different factions of the constituency in different ways. The Financial Accounting Standards Board (FASB) was structured so as to minimize potential undue influence by lobbyists. But is this independence illusory? The present study replicates and extends prior work done by Brown (1981). "Influence attempts" was operationalized as comment letters written to nine FASB Discussion Memos (DMs). Two subsets of policy questions comprised the cues. Letter writers were stratified into two subsamples. The "accounting group" contained the Big-Eight CPA firms plus five professional reporting societies. "Special-interest subjects" were drawn from Fortune-500 and specialized sampling frames. Subjects' positions on each policy issue were obtained from their comment letters. The FASB's corresponding rulings were drawn from its Official Pronouncements. A multidimensional scaling (MDS) was performed on each issue subset. Clusters of respondents holding similar positions were identified. A number of issues were discernible as dimensions in the perceptual spaces. Several overall follow-up tests were performed. A Mann-Whitney U test was performed on the pairwise relative distances to the FASB. This was done for the accounting vs. special-interest subjects, and for Brown's vs. the additional policy issues. There was no overall difference in average FASB alignment between accounting and non-accounting subjects. However, a marginal difference was evident between the two sets of policy issues. As a result, the Mann-Whitney U was rerun within each DM, with "issue subset" as a blocking factor. FASB alignment was closer to the accounting subjects for five sets, and to special-interest subjects for two sets.

碩士<br>國立交通大學<br>管理學院管理科學學程<br>103<br>The aim of the study is to find out which key subject initially best influences the accounting skill learning effectiveness among vocational high school freshmen. Among Mandarin, English, Mathematics, Social science, Natural science, the basic junior high school subjects tested before vocational high school admission, which one is the key element of the student’s accounting skill learning effectiveness? The research objects are freshmen from Dept. of Business Affairs of vocational high schools in Hsinchu, Taiwan. The sample are freshmen entered the school from 2005 to 2013, nine year data, observation size of 678. The analyzing method is mainly descriptive statistics. Our analysis includes standard deviations, line charts, related factors analysis, scatter plots, univariate ANOVA, and a liner regression equation. Next, according to these data, depth interviews with students were conducted to prove the results. Via the mutual confirm of statistical analysis and depth interviews, Natural science is significantly related to the student’s accounting skill learning effectiveness.Mandarin, English and Mathematics are not significantly related to vocational high school freshmen’s accounting skill learning effectiveness. The freshmen’s accounting test grades of the first semester is highly positively related to the graduating accounting test grades. Traditionally, we consider Mathematics ability of junior high graduates as the element affecting the accounting skill learning effectiveness. According to our results,the capacity of analyzing and integration in learning Natural science is a critical of accounting scores. From our results, we can encourage junior high school graduates to choose Business Departments. Meanwhile, teachers in vocational high schools should value the difference in students’ basic competence when it comes to accounting teaching, and take care of those who are learning disadvantaged.

The objective of the submitted thesis is to work out the financial analysis of the selected business subject. In the first part of the thesis, time aspects of the financial analysis are examined. Time aspect comparison consists in values developement in particular ratio indices within 5 years term. In the following part of the thesis, financial models of plant and livestock production are introduced, using simulation programme Stella. In these kinds of production, development of monthly income and cost balance is observed. On the basis of financial analysis, particular measures for the improvement of the economic condition in the selected company are proposed.

This diploma thesis is focused on the influence of European law on the business enti-ties in the Czech Republic. The primary objective of this thesis is to explain how the implementation of Directive 2013/34/EU affects the accounting statements of business entities. There is also paid attention to the new modification of the Accounting Act in this thesis. The amendment of the Accounting Act is compared with the Directive 2013/34/EU in the Financial reporting. Especially this thesis is concentrated on the balance sheet, profit and loss account, the final accounts, the annual report and any other financial reports. After this comparison it has to be shown, whether all the important parts of Directive 2013/34/EU are component of the Czech law. Moreover, this thesis describes some of the advantages that are provided for micro-undertakings and small-undertakings.

Issues of the business combinations and transformations are very extensive and include legal, tax and accounting aspects. Legislation of the business combinations and transformations is subject of several laws and for complete and correct use, you need to put together all of them. This master thesis can be used as a methodical manual for business combinations and transformations.

The purpose of the study is to develop a comprehensive analysis of local strategic economic complex, as part of an integrated assessment of the effectiveness of the regional executive authority (the example of the Republic of Ingushetia). Relevance of the research topic. A significant place in the economy of any region are leading the business structure, influencing the formation of a profitable part of budgets of various levels, to ensure employment and social infrastructure development, attracting foreign investment and so on. From the efficiency of interaction of the regional executive authority with the largest representatives of the business depends on the level of social -economic prosperity territory. The elements of scientific novelty presented the following results for the defense: Permission for the concept of scientific revolution local strategic economic complex that allows the subject of the subjective, the evaluation of which should be taken into account when analyzing the effectiveness of the regional executive. The technique of the complex analysis of local strategic economic complex, which includes an analysis of individual companies and the integration of the data that allows you to evaluate the statics and dynamics of the development of key business organizations in the region. Improved methods of evaluating the effectiveness of an integrated regional executive authorities, taking into account the impact assessment of the local strategic economic complex that allows a more accurate and balanced manner to evaluate the activity of the subject of federation leadership. The mechanism of systematization and objectification assessment of the regional executive power, representing a professional social control that will not only build a power system of assessment, but also to develop a number of civil society institutions in the territory of his actions. Obtained by the author in the course of the master's thesis results can be used by governments, NGOs, and other stakeholders as a methodological basis for assessing the effectiveness of the regional executive authority.<br>Цель исследования состоит в развитии комплексного анализа локального стратегического экономического комплекса, как элемента интегрированной оценки эффективности региональной исполнительной власти (на примере Республики Ингушетия). Актуальность темы исследования. Существенное место в экономике любого региона занимают ведущие бизнес-структуры, оказывающие влияние на формирование доходной части бюджетов различных уровней, на обеспечение занятости населения, развитие социальной инфраструктуры, привлечение внешних инвестиций и пр. От эффективности взаимодействия региональной исполнительной власти с крупнейшими представителями бизнеса зависит уровень социально-экономического благополучия территории. Элементы научной новизны представлены следующими результатами, выносимыми на защиту: Введено в научный оборот понятие локальный стратегический экономический комплекс, что позволяет субъективировать предмет, оценка которого должна быть учтена при анализе эффективности деятельности региональной исполнительной власти. Разработана методика комплексного анализа локального стратегического экономического комплекса, включающая анализ отдельных предприятий и интегрирование полученных данных, что позволяет оценить статику и динамику развития ключевых бизнес структур региона. Усовершенствована методика интегрированной оценки эффективности региональной исполнительной власти, учитывающее влияние оценки локального стратегического экономического комплекса, что позволяет более точно и сбалансировано оценить деятельность руководства субъекта РФ. Предложен механизм систематизации и объективизации оценки региональной исполнительной власти, представляющий из себя профессиональный общественный контроль, что позволит не только построить систему оценки власти, но и развить ряд институтов гражданского общества на территории его действия. Полученные автором в ходе выполнения магистерской диссертации результаты могут быть использованы органами власти, общественными организациями, и прочими заинтересованными лицами в качестве методической основы оценки эффективности региональной исполнительной власти.