{"id":"https://openalex.org/W4289530682","doi":"https://doi.org/10.33920/med-17-2207-03","title":"The status and ways to improve the accounting for staff salariesat JSC \u201cVRM\u201d","display_name":"The status and ways to improve the accounting for staff salariesat JSC \u201cVRM\u201d","publication_year":2022,"publication_date":"2022-07-25","ids":{"openalex":"https://openalex.org/W4289530682","doi":"https://doi.org/10.33920/med-17-2207-03"},"language":"en","primary_location":{"id":"doi:10.33920/med-17-2207-03","doi":"https://doi.org/10.33920/med-17-2207-03","is_oa":false,"landing_page_url":"https://doi.org/10.33920/med-17-2207-03","pdf_url":null,"source":{"id":"https://openalex.org/S4210222976","display_name":"Buhuchet v zdravoohranenii (Accounting in Healthcare)","issn_l":"2075-0242","issn":["2075-0242"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["russia-white-list-3"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Buhuchet v zdravoohranenii (Accounting in Healthcare)","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5077655901","display_name":"Olga I. Leonova","orcid":"https://orcid.org/0000-0001-7570-9856","observed_orcids":["https://orcid.org/0000-0001-7570-9856"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"O.I. Leonova","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0001-7570-9856","affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5008828140","display_name":"Victoria B. Malitskaya","orcid":"https://orcid.org/0000-0002-2723-7054","observed_orcids":["https://orcid.org/0000-0002-2723-7054"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"V.B. Malitskaya","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-2723-7054","affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5056922701","display_name":"Natalia Prodanova","orcid":"https://orcid.org/0000-0001-5140-2702","observed_orcids":["https://orcid.org/0000-0001-5140-2702"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"N.A. Prodanova","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0001-5140-2702","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.36,"has_fulltext":false,"cited_by_count":4,"citation_normalized_percentile":{"value":0.81441016,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":96,"max":97},"biblio":{"volume":null,"issue":"7","first_page":"23","last_page":"32"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.5853999853134155,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.5853999853134155,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.3711000084877014,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13054","display_name":"Agricultural and Financial Auditing","score":0.013000000268220901,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/payroll-accounting","display_name":"payroll accounting","score":0.7720000147819519},{"id":"https://openalex.org/keywords/internal-labor-regulations","display_name":"internal labor regulations","score":0.9129999876022339},{"id":"https://openalex.org/keywords/accounting-documentation","display_name":"accounting documentation","score":0.7559999823570251},{"id":"https://openalex.org/keywords/internal-control","display_name":"internal control","score":0.3179999887943268},{"id":"https://openalex.org/keywords/accounting-process-optimization","display_name":"accounting process optimization","score":0.656000018119812}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.8482568264007568},{"id":"https://openalex.org/C162078301","wikidata":"https://www.wikidata.org/wiki/Q250058","display_name":"Accounts payable","level":3,"score":0.8119548559188843},{"id":"https://openalex.org/C56666940","wikidata":"https://www.wikidata.org/wiki/Q788790","display_name":"Documentation","level":2,"score":0.7445992231369019},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5766902565956116},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.45967864990234375},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2552286982536316},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.1539139449596405},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0},{"id":"https://openalex.org/C145097563","wikidata":"https://www.wikidata.org/wiki/Q1148747","display_name":"Payment","level":2,"score":0.0},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.33920/med-17-2207-03","doi":"https://doi.org/10.33920/med-17-2207-03","is_oa":false,"landing_page_url":"https://doi.org/10.33920/med-17-2207-03","pdf_url":null,"source":{"id":"https://openalex.org/S4210222976","display_name":"Buhuchet v zdravoohranenii (Accounting in Healthcare)","issn_l":"2075-0242","issn":["2075-0242"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["russia-white-list-3"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Buhuchet v zdravoohranenii (Accounting in Healthcare)","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.7257999777793884,"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":1,"referenced_works":["https://openalex.org/W3134435963"],"related_works":["https://openalex.org/W6963954412","https://openalex.org/W4400811921","https://openalex.org/W3187735978","https://openalex.org/W4406726118","https://openalex.org/W4287899818","https://openalex.org/W4288611154","https://openalex.org/W4313906759","https://openalex.org/W4302332042","https://openalex.org/W4285328687","https://openalex.org/W1712981054"],"abstract_inverted_index":{"The":[0,71],"article":[1,57],"discusses":[2],"the":[3,9,15,25,36,59,67,74,77,80,84,94,99],"state":[4],"and":[5,27,51,65,79,87,96],"ways":[6],"to":[7],"improve":[8],"accounting":[10,43,100],"for":[11,21,76,90],"staff":[12,22,38],"salaries":[13,23,103],"on":[14,92],"example":[16],"of":[17,29,32,35,41,54,83,98,102],"JSC":[18,63],"\u201cVRM\u201d.":[19],"Accounting":[20],"requires":[24],"development":[26],"approval":[28],"a":[30,52],"number":[31,53],"internal":[33,48],"documents":[34,89],"company:":[37],"register;":[39],"forms":[40],"scource":[42],"documentation;":[44],"collective":[45,68],"employment":[46,69],"agreement;":[47],"labor":[49],"regulations":[50],"bylaws.":[55],"This":[56],"systematizes":[58],"bylaws":[60],"applied":[61],"at":[62],"\u201cVRM\u201d":[64],"specifies":[66],"agreement.":[70],"authors":[72],"define":[73],"procedure":[75],"creation":[78],"main":[81],"responsibilities":[82],"working":[85],"group,":[86],"propose":[88],"implementation":[91],"which":[93],"efficiency":[95],"optimization":[97],"process":[101],"payable":[104],"depend.":[105]},"counts_by_year":[{"year":2023,"cited_by_count":4}],"updated_date":"2026-09-21T07:43:02.447757","created_date":"2022-08-03T00:00:00"}