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1
Svynous, Nadiia. "Depreciation as a source of investment resources of an agricultural enterprise." INNOVATIVE ECONOMY, no. 7-8 (November 2019): 78–84. http://dx.doi.org/10.37332/2309-1533.2019.7-8.11.
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Purpose. The aim of the article is generalization of scientists' approaches to the recognition of depreciation as a source of investment resources of agricultural enterprises and development of practical recommendations on the use of depreciation as a component of their own financial resources in order to recreate the material and technical base of farms in the corporate sector of the agrarian economy. Methodology of research. The following general scientific methods are applied in the course of the study: analysis and synthesis of generalized opinions of scientists on the treatment of categories of “depreciation” and “amortization”, concretization and abstraction – in the development of measures to create a unit depreciation and investment fund, systematic and complex approaches to obtaining evidence the roles and locations of depreciation, as sources of investment resources of agricultural enterprises, as well as abstract and logical methods of research – in determining the economic feasibility of indexing fixed assets. Findings. It has been proved that the formation of depreciation charges by agricultural enterprises is an important instrument for stimulating investment activity. It is proposed to exempt from the income tax part of the taxable profit that participates in the formation of the investment financing fund, in the form of indexation of accumulated depreciation, taking into account the level of inflation. It is established that depreciation can be considered in the market economy as a source of financing of capital investments on the basis of its financial component – real funds in the proceeds from the sale of goods (products, works, services), which should be accumulated for the purposeful use. Originality. The feasibility of introducing a production method of depreciation for 4-5 groups of fixed assets in crop production in the formation of costs to determine profit before tax. In order to increase the role of depreciation as a source of updating and modernization of agricultural capital, it is advisable to: develop a new tax strategy, in particular, preferential taxation, introduce an additional tax burden when using depreciation not for the intended purpose; to pursue an active policy of accelerated depreciation and to introduce methods of state control over the targeted use of depreciation; to use the instruments of state support of accumulation of depreciation in the form of real money in deposit or special accounts with banks; to create regional unitary amortization and investment funds with state participation. Practical value. The proposed method of formation of the fund will allow enterprises to store depreciation resources that are directed to reproduction of fixed capital in their indexed value terms that is, taking into account inflation, which will facilitate the conduct of extended reproduction of production by modernization of the technical base. Obviously, such an approach to the formation of a depreciation accumulation fund is possible only with the break-even operation of agricultural enterprises. In the case of an unprofitable operation of the enterprise, depreciation deductions are directed to cover the losses and have no purpose. This means that depreciation for the recovery of property, plant and equipment is absent, which leads to the conclusion about the crisis. Key words: depreciation; investment; agricultural enterprise; reproduction; fixed assets.
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DeBruine, Marinus, and Parvez R. Sopariwala. "Capacity Costs with Time-Based and Use-Based Asset Value Attrition." Accounting Horizons 25, no. 2 (June 1, 2011): 337–56. http://dx.doi.org/10.2308/acch-10023.
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SYNOPSIS Traditional depreciation methods used by financial accounting as well as the capacity-based depreciation method recommended by managerial accounting literature assume that assets either lose value due to obsolescence or wear and tear. Recognizing that many assets lose value due to both obsolescence and use, Balakrishnan, Sivaramakrishnan, and Sunder, in the September 2004 issue of Accounting Horizons, propose a granularity framework that creates a nonlinear allocation by simultaneously considering an asset's use-based and time-based losses. However, their approach over-allocates and assigns all resource costs to periods before its usefulness has expired. We introduce several adjustments to the Balakrishnan et al. (2004) methodology with the notion of “flexibility value” and a partitioning of the cost of the acquired resources into a time-based and use-based component that avoids any over-allocation of resource costs. This approach also permits a further partitioning of those expired costs into costs that should be allocated to production or products and costs that should be allocated to periods as cost of unused or idle capacity—that is, to produce more accurate product costs for pricing and planning purposes. Finally, we offer a real-world example for partitioning a resource's acquisition cost into a use-based component and a time-based component.
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Hornowski, Andrzej, and Tomasz Kondraszuk. "USE METHODOLOGY OF BEP TO ANALYZE MECHANIZATION COSTS ON FARM." Annals of the Polish Association of Agricultural and Agribusiness Economists XIX, no. 3 (August 22, 2017): 85–91. http://dx.doi.org/10.5604/01.3001.0010.3364.
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The article attempts to adapt the BEP analysis methodology to assess the viability of agricultural machinery. It was assumed to treat the machine depreciation cost as a fixed cost, but only to the rational use threshold. Above this threshold, it was considered that depreciation should be calculated using the active method and treated as a variable cost. In this case it’s a technical potential and its wear becomes a bottleneck. In addition, it was considered reasonable to take into account the cost of interest on the capital employed, which would be a fixed cost. So far research on the efficiency of machinery utilization has focused on the quantitative analysis of their use, and the financial aspects are ignored. The proposed use of the BEP methodology allows not only quantitative and qualitative yield thresholds for the analyzed machine, but also the calculation of the limit values of the variable component costs (fuel prices, repairs) and fixed costs (garage, maintenance, interest rates).
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Grubb, Farley. "Colonial New Jersey Paper Money, 1709–1775: Value Decomposition and Performance." Journal of Economic History 76, no. 4 (November 17, 2016): 1216–32. http://dx.doi.org/10.1017/s0022050716001029.
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I decompose the market value of Colonial New Jersey's paper money into its component parts, namely its real-asset present value and transaction premium. Its market value was predominately determined by its real-asset present value. I also find a small transaction premium that is positively associated with the quantity of paper money in circulation and with the land-bank method of paper money injection. This paper money was not a fiat currency. It traded below face value due to time-discounting not depreciation.
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Ivoylov, O. O., and A. G. Kochetov. "A method for analyzing the typical structure of direct costs in the cost of a laboratory test." Russian Clinical Laboratory Diagnostics 66, no. 3 (March 30, 2021): 187–92. http://dx.doi.org/10.51620/0869-2084-2021-66-3-187-192.
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The basis for calculating the cost price of any product, including laboratory tests, is based on an estimate of direct costs of the production. At present, there are no systematic ideas about the structure of such costs, and approaches to their analysis have not been defined, in the management practice of medical laboratories. The purpose of this work was developing and testing a method for analyzing the structure of direct costs and their allocation bases when calculating the cost of a laboratory test. We analyzed data on the volume of laboratory tests performed in the clinical diagnostic laboratory of the National Medical Research Center of Cardiology, prices for purchased reagents and consumables, depreciation and maintenance costs of equipment, staff salaries. As a result, we proposed a typical component structure of direct costs, established the allocation bases of fixed costs, and determined the ratio of some variable cost components to onе product unit cost. On the basis of these concepts, an algorithm for calculating the total direct laboratory (technological) cost per test has been developed, which makes it possible to simulate the cost structure under conditions of arbitrarily specified variables. During the testing of the algorithm, the values of direct costs and the technological cost per test were calculated for billable (ordered) laboratory tests. Comparison of the economic efficiency of various methods, as well as modeling of changes in the cost depending on the volume of testing and the turn-around time (TAT) has been performed. It can be concluded that the approach to creating the tables of the technological cost per test based on dividing direct costs into variable and fixed costs and structuring them by components and allocation bases is an effective tool for medical laboratory management.
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Svoboda, P. "Valuation of tangible fixed assets pursuant to the Czech accounting law and international accounting standards." Agricultural Economics (Zemědělská ekonomika) 53, No. 10 (January 7, 2008): 466–74. http://dx.doi.org/10.17221/927-agricecon.
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The valuation of assets is a relatively challenging activity as well as a scientific discipline having an impact on the amount of the reported assets and economic result process. The report deals with the issue of valuation of the tangible fixed assets in the accounting entities compiling the financial statements pursuant to the Czech national legislation and in conformity with the requirements of the International Accounting Standards IAS/IFRS and US GAAP. The substantial differences in the definitions and valuation of the tangible fixed assets in these systems have been determined, indicating the impact on the economy of the accounting entity, both at the primary acquisition and as at the day of the closing of books. Attention has also been paid to the possibilities of recording the value decreases and to subsequent expenses. The analysis of legal regulations was completed with the analysis of the financial statements from selected economic entities. As per the international standards, the main difference consists in the possibility of component depreciation of tangible assets or, on the other hand, the possibility of group depreciation, in the differences in valuation in the event of acquisition paid for and of acquisition by one’s own production and in the possibility to consider the costs of disposal of assets. The subsequent expenses are also construed in a different manner: as per the Czech regulation, they are construed as repairs and maintenance. The substantial difference in comparison with the Czech regulation consists in the possibility of re-valuation of assets upwards as well as the method of actual value determination.
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Svoboda, Patrik. "Reporting of tangible fixed assets pursuant to the Czech accounting law and International Accounting Standards IAS/IFRS and US GAAP." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 55, no. 6 (2007): 255–64. http://dx.doi.org/10.11118/actaun200755060255.
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The valuation of assets is a relatively challenging activity as well as a scientific discipline having an impact on the amount of the reported assets and economic result process. The report deals with the issue of valuation of the tangible fixed assets in the accounting entities compiling the financial statements pursuant to the Czech national legislation and in conformity with the requirements of the International Accounting Standards IAS/IFRS and US GAAP. The substantial differences in the definitions and valuation of the tangible fixed assets in these systems have been determined, indicating the impact on the economy of the accounting entity, both at the primary acquisition and as at the day of the closing of books. Attention has also been paid to the possibilities of recording the value decreases and to subsequent expenses. The analysis of legal regulations was completed with the analysis of the financial statements from selected economic entities. As per the international standards, the main difference consists in the possibility of component depreciation of tangible assets or, on the other hand, the possibility of group depreciation, in the differences in valuation in the event of acquisition paid for and of acquisition by one’s own production, and in the possibility to consider the costs of disposal of assets. The subsequent expenses are also construed in a different manner: as per the Czech regulation, they are construed as repairs and maintenance. The substantial difference in comparison with the Czech regulation consists in the possibility of re-valuation of assets upwards as well as the method of actual value determination.
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Tyas, Nurina Prawinin, Nurmala Ahmar, and M. Ardiansyah Syam. "Model Prediksi Financial Distress Grup Perusahaan Keluarga Di Indonesia Dengan Model Beneish Ratio Index." Jurnal Riset Akuntansi & Perpajakan (JRAP) 7, no. 02 (December 29, 2020): 235–46. http://dx.doi.org/10.35838/jrap.2020.007.02.20.
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ABSTRACT
This study aims to test and prove the empirical evidence of the Financial Distress Prediction Model of Family Companies in Indonesia with the Beneish Ratio Index. The sample used in this study is a group of family companies in Indonesia which are listed on the Indonesia Stock Exchange with an observation period of 31 December 2014 to 2018. The research method used is a quantitative method with a survey approach for secondary data. The Days Sales in Receivable Index (DSRI), Sales Growth Index (SGI), Sales General and Administrative Index (SGAI), and Leverage Index (LVGI) variables do not differ in the treatment of the Beneish Model components based on the Financial Distress status of the Family Group Company. Variable Gross Margin Index (GMI), Asset Quality Index (AQI), Depreciation Index (DEPI), and Total Accruals to Total Assets Index (TATA) differ in the treatment of the Beneish Model component based on the Financial Distress status of the Family Company Group. This research contributes to the parties concerned with the prediction of financial distress, such as auditors and the government in assessing the potential for financial distress in the company.
ABSTRAK
Studi ini bertujuan untuk menguji dan membuktikan bukti empiris Model Prediksi Financial Distress Grup Perusahaan Keluarga Di Indonesia Dengan Beneish Ratio Index. Sampel yang digunakan dalam penelitian ini adalah Grup perusahaan keluarga di Indonesia yang terdaftar di Bursa Efek Indonesia dengan periode pengamatan 31 Desember 2014 hingga 2018. Metode penelitian yang digunakan adalah metode kuantitatif dengan pendekatan survey untuk data sekunder. Variabel Days Sales in Receivable Index (DSRI), Sales Growth Index (SGI), Sales General and Administrative Index (SGAI), dan Leverage Index (LVGI) tidak ada perbedaan perlakuan komponen Beneish Model berdasarkan status Financial Distress pada Grup Perusahaan Keluarga. Variabel Gross Margin Index (GMI), Asset Quality Index (AQI), Depreciation Index (DEPI), dan Total Accruals to Total Assets Index (TATA) ada perbedaan perlakuan komponen Beneish Model berdasarkan status financial distress pada Grup Perusahaan Keluarga. Riset ini memberikan panduan kepada pihak-pihak yang berkepentingan terhadap memprediksi financial distress yang akan terjadi dalam perusahaan ataupun industri, pihak yang berkepentingan seperti Auditor dan Pemerintahan.
JEL Classification : G32, M41
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Tyas, Nurina Prawinin, Nurmala Ahmar, and M. Ardiansyah Syam. "Model Prediksi Financial Distress Grup Perusahaan Keluarga Di Indonesia Dengan Model Beneish Ratio Index." Jurnal Riset Akuntansi & Perpajakan (JRAP) 7, no. 02 (December 29, 2020): 235–46. http://dx.doi.org/10.35838/jrap.v7i02.1753.
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ABSTRACT
This study aims to test and prove the empirical evidence of the Financial Distress Prediction Model of Family Companies in Indonesia with the Beneish Ratio Index. The sample used in this study is a group of family companies in Indonesia which are listed on the Indonesia Stock Exchange with an observation period of 31 December 2014 to 2018. The research method used is a quantitative method with a survey approach for secondary data. The Days Sales in Receivable Index (DSRI), Sales Growth Index (SGI), Sales General and Administrative Index (SGAI), and Leverage Index (LVGI) variables do not differ in the treatment of the Beneish Model components based on the Financial Distress status of the Family Group Company. Variable Gross Margin Index (GMI), Asset Quality Index (AQI), Depreciation Index (DEPI), and Total Accruals to Total Assets Index (TATA) differ in the treatment of the Beneish Model component based on the Financial Distress status of the Family Company Group. This research contributes to the parties concerned with the prediction of financial distress, such as auditors and the government in assessing the potential for financial distress in the company.
ABSTRAK
Studi ini bertujuan untuk menguji dan membuktikan bukti empiris Model Prediksi Financial Distress Grup Perusahaan Keluarga Di Indonesia Dengan Beneish Ratio Index. Sampel yang digunakan dalam penelitian ini adalah Grup perusahaan keluarga di Indonesia yang terdaftar di Bursa Efek Indonesia dengan periode pengamatan 31 Desember 2014 hingga 2018. Metode penelitian yang digunakan adalah metode kuantitatif dengan pendekatan survey untuk data sekunder. Variabel Days Sales in Receivable Index (DSRI), Sales Growth Index (SGI), Sales General and Administrative Index (SGAI), dan Leverage Index (LVGI) tidak ada perbedaan perlakuan komponen Beneish Model berdasarkan status Financial Distress pada Grup Perusahaan Keluarga. Variabel Gross Margin Index (GMI), Asset Quality Index (AQI), Depreciation Index (DEPI), dan Total Accruals to Total Assets Index (TATA) ada perbedaan perlakuan komponen Beneish Model berdasarkan status financial distress pada Grup Perusahaan Keluarga. Riset ini memberikan panduan kepada pihak-pihak yang berkepentingan terhadap memprediksi financial distress yang akan terjadi dalam perusahaan ataupun industri, pihak yang berkepentingan seperti Auditor dan Pemerintahan.
JEL Classification : G32, M41
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Mahagiyani, Mahagiyani. "ANALISIS STRUKTUR BIAYA PRODUKSI DAN UNIT COST UNTUK PENGENDALIAN BIAYA PRODUKSI." JOURNAL OF APPLIED MANAGERIAL ACCOUNTING 1, no. 2 (October 4, 2017): 208–15. http://dx.doi.org/10.30871/jama.v1i2.512.
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The high number of Usaha Kecil Menengah (UKM), Low-Middle Business, leads to increase tough competition among them. This competition requires the businessmen to improve efficiency and effectiveness inrunning the business. The purpose of this research is to find out the comparison between production cost structure and unit cost or cost per unit. This research is also aimed at controlling production cost through cost structure analysis, cost control and unit cost control. This is based on production cost accounting which consists of raw material cost, manpower cost, and factory overhead cost. In recording the raw material based on the result of the research. It is necessary to use counting method by applying stock card either FIFO or LIFO. In terms of manpower, cost controlling, which has never been done so far, is in need to do so. This card functions to monitor the arrival and leaving time of the workers. Depreciation cost has not been included in overhead cost, such as supporting material cost, electricity and rental. The utilization time of production equipment will be implemented to calculate the overhead cost of production basic expense (cost). Keywords: Production Cost, Cost Component, Production Basic Expenses (Cost), Unit Cost.
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Volos, M. M. "Improving the accuracy of analyzing nuclear power plants operation based on calculation technique of maintenance and repair cost." Vestnik IGEU, no. 4 (August 31, 2021): 25–37. http://dx.doi.org/10.17588/2072-2672.2021.4.025-037.
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Modern methods to calculate the operating (operational, maintenance and repair) component of the cost of electricity for nuclear power plants (NPPs) include the number of disparate techniques calculating the cost of materials, labor costs, machinery and equipment depreciation and amortization, overhead costs, and others. Maintenance and repair expenses (MRO) amount to approximately 20 % of the electricity cost. As a rule, they are calculated in fractions (percent) of amortization expenses. Subsequently it leads to a significant deviation of actual costs from the planned ones, making resource planning more difficult. Thus, the development of unified calculation technique of NPP MRO cost is a highly topical issue. The study is based on Russian and foreign research in the field of enterprise and industry planning and management, published in scientific periodical publications and Internet. Analytical, logical, and engineering-economic analysis are applied. This paper represents an attempt to systematize the organizational and methodological support of MRO implemented at Russian NPPs. The result of the study is the development of MRO cost calculation technique which considers the peculiarities of planning, preparation, arrangement and carrying out of NPP repair work. The technique counts rationing of labor, equipment, and materials costs; calculation of repair personnel wage including the allowances, surcharges, and bonuses for work in severe environment (high / low temperature, restricted conditions, work at height, in special clothing and with the use of personal protective equipment, etc.), in ionizing radiation environment. The method to calculate each component of the NPP MRO cost considering the fact by whom repair works are carried out (NPP staff or contractors) is given. The developed technique provides an increase of the accuracy of calculating the NPP MRO cost causing the timeliness and resource availability planning. It leads to NPP economic efficiency in the domestic and global nuclear technology market.
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KARTYSHEV, D. V., and O. M. KOTLUBAY. "METHODICAL FOUNDATIONS OF HARBOUR DUES CALCULATION DEVELOPMENT." Economic innovations 20, no. 3(68) (September 20, 2018): 89–95. http://dx.doi.org/10.31520/ei.2018.20.3(68).89-95.
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Topicality. Having carefully considered the Port Consumption Calculation Methodology presented for public discussion, Seaports Development Strategy Committee of Ukrainian Port Association's(“Ukrport”) notes some positive aspects related to the preparation of this important document, which is intended to streamline the pricing process in the area of charging port fees and to bring them up to necessary and sufficient level to ensure the normal operation of port facilities and navigational facilities, and, accordingly, the safety of navigation in the Ukrainian state responsibility zone. It should also be emphasized that the return to gross tonnage charging, rather than unit modulus, as is now the case, is a significant positive step and will contribute to greater acceptance and transparency of the Development Port Consumption Calculation Techniques. The same applies to the applied approach, which divides the port dues rate into two components: operating and investment. This is all the more important that the global approach, which uses most ports, considers port charges as a means of covering current costs for the maintenance of relevant facilities and facilities for which no commercial gain is foreseen. The commercial purpose of port facilities is to provide efficient and safe service at the port of vehicles and overload of goods, which is what creates the commercial benefit that is being generated by all participants in the transport process at the port. This is precisely because ships that use the port only as a harbor-warehouse are largely exempt from paying port duties in world practice. That is, the only source of formation of the investment component of port dues may be only depreciation of the relevant facilities.Aim and tasks. A critical assessment of the construction of a methodology for calculating port fees. As a rule, in the world for port facilities, a linear method is used to calculate depreciation charges, but there is also the possibility to use certain methods of accelerated depreciation, which, however, operate simultaneously with the appropriate methods of transfer of losses caused by accelerated depreciation on the former or subsequent time periods, and simply to levy from the shipowner funds for future development is economically insolvent and does not correspond to good maritime practice. Unfortunately, this circumstance, besides the berthing fee, has not been taken into account at all when developing the Port Taxation Calculation Method, which is presented on the website of the Ministry of Infrastructure for public discussion. Thus, in the second paragraph of item 1.1. Section II of the general provisions reads as follows: "The investment component of the berthing rates is charged to port operators and other business entities engaged in economic activities using berths for handling, handling and storage of goods, servicing ships, and other facilities. with these types of economic activity. "Research results. Next, it should also be noted that in the presented method: the base rate of the ship's fee includes: coverage of planned operating costs in accordance with the intended purpose of the ship's fee, planned operating and investment costs associated with the implementation of activities for the operation and development of the search and rescue system in the marine search and rescue region of Ukraine, marine research enterprises and river transport belonging to the sphere of management of the Ministry of Infrastructure of Ukraine. The base rate of the ship's fee is determined depending on the ship's specialization, taking into account the coefficients of K bulk carrier, K tanker, K container, K ro-ro, K passenger, other, reflecting the effect of the design features of the vessels on the ability to provide transportation of goods and / or passengers, while gross tonnage of these properties itself by itself already takes into account through the appropriate calculation methodology.Base rate for lighthouse - coverage of planned operating and investment costs for the provision and development of navigational and hydrographic navigation support;the base rate of the administrative fee includes: covering the costs of fulfilling Ukraine's obligations to comply with the legislation and regulations of navigation, international agreements of Ukraine with regard to navigation, the consent to be bound by the Verkhovna Rada of Ukraine, fulfillment of other tasks, in accordance with the international obligations imposed on the enterprises of the maritime industry, as well as merchant shipping, navigation on inland waterways, navigational and hydrographic provision of navigation, as well as in the field of maritime safety and river transport (except for the navigation safety of vessels of the fleet of the fishing industry);That is, the base rate of the administrative fee also includes the costs, which are already somehow foreseen in the ship and beacon fees.Conclusion. Having analyzed the rules of law, we can conclude that port dues are a fee for specific services to the shipowner who pays these fees. In the provision of these services, fixed assets and other non-current assets are very worn out, both physically and morally, in connection with which there is a need to direct port charges, first of all, this is the main source of renovation, repair, reconstruction and construction of hydro-technical constructions, dredging works to maintain the necessary depths in the water areas and approach channels of sea ports of Ukraine. In addition, the basis of the system of formation of tariffs for port dues is the cost of specific services received by shipowners. Control of the cost of these services with the help of a list of costs (covered by port fees), which are included in the cost, makes it possible to establish reasonable, competitive tariffs for port dues. At the same time, tariffs are kept at the market level, and if necessary, they may be justified (based on the analysis of cost of services) for the purpose, on the one hand, to ensure sufficient funds to cover costs included in cost, and on the other hand to ensure the attractiveness of port dues for shipowners, cargo owners in order to attract more cargo to seaports, primarily transit.
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Гнатенко, Ірина Анатоліївна. "КОНЦЕПТУАЛЬНІ ПІДХОДИ ДО УПРАВЛІННЯ МАЛИМИ ПІДПРИЄМСТВАМИ З УРАХУВАННЯМ КРИТЕРІЇВ ЕКОНОМІЧНОЇ БЕЗПЕКИ ТА ЖИТТЄВОГО ЦИКЛУ ПІДПРИЄМСТВА." Bulletin of the Kyiv National University of Technologies and Design. Series: Economic sciences 123, no. 3 (January 13, 2019): 47–56. http://dx.doi.org/10.30857/2413-0117.2018.3.4.
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The paper focuses on the need for enhancing small business development as a mandatory component of a market-based economic system. A thorough comprehensive analysis has been performed to reveal the characteristic features of modern entrepreneurship, providing insights into small business management basics in terms of the criteria of economic security and the enterprise life cycle. To solve the research problem set, the following research methods were employed: a method of abstract logic (to detect regularities of processes, phenomena and trends in the development of small businesses) and a monographic method (to study the organizational and management principles of small business). Recommendations and tips for managing small businesses are offered taking into consideration a set of criteria and economic security indicators for small enterprises. The key criteria for small business economic security refer to its development capacity; depreciation of physical facilities and resources; financial and economic performance indicators; the crime rate as to business entities; the system viability to ensure the appropriate level of commercial confidentiality as well as property and private safety of businesses. It is proved that any life cycle stage of a small business development should involve a range of clear, consistent and coordinated management actions to implement the business goals. Evidence has been provided that to prevent bankruptcy and small business liquidation at any stage of its life cycle it is critical to implement the effective management paradigm which will mitigate the effects of external environment threats and maintain the optimum life cycle development of small businesses. It is argued that a correct choice of strategic guidance promotes the sustainable development of small businesses, enhances their economic security, assures products and services competitiveness, etc.
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Henty, S., C. K. M. Ho, M. J. Auldist, W. J. Wales, and B. Malcolm. "A whole-farm investment analysis of a partial mixed ration feeding system for dairy cows." Animal Production Science 60, no. 3 (2020): 444. http://dx.doi.org/10.1071/an17826.
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Aim A dairy farm in south-west Victoria was analysed to discern the impact on profit and risk of changing from a feeding system in the base case where grain was fed in the dairy and forage in the paddock, to a partial mixed ration (PMR) or a formulated grain mix (FGM) feeding system. Context A PMR feeding system involves feeding a well formulated mixed ration to a grazing dairy herd and typically requires the use of specialised machinery to mix and feed out the forage and grain components of the ration together onto a feed pad. In a FGM feeding system, the same formulated ration fed in the PMR system is used, but the grain component of the ration is fed using the existing feeding system in the dairy with the hay component fed in the paddock. Method The analysis used data from experiments recently performed to establish milk responses to mixed ration feeding under Australian conditions. The case study farm comprised 244 ha and a herd of 420 self-replacing Holstein-Friesian cows that calved from May to July. The herd feeding system was based on grazed pasture, grain fed in the dairy at milking and hay fed in the paddock. Supplementary feed comprised ~50% of metabolisable energy in the diet of the milking cows. The pre-existing feeding system was altered to incorporate either a PMR system or a FGM system. An increased herd size of an extra 100 cows, plus the PMR or FGM systems, was also tested. Key results All systems analysed were more profitable than the base case. Increasing the herd by 100 cows was the most profitable option for both the PMR and FGM systems, but intensifying the system by increasing cow numbers also had the most variability in profit. Conclusions and implications The FGM system was the most profitable system because milk production could be increased without the costs of extra labour, depreciation and repairs and maintenance associated with using a mixer wagon to feed the ration. The FGM system presents an option for farmers to expand or intensify their systems without needing to construct a feed pad or invest in extra machinery and equipment.
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Deineko, Liudmyla, and Olena Tsyplitska. "The institutional framework for industrial sector modernization: the essence and ways of improvement." University Economic Bulletin, no. 45 (May 27, 2020): 73–84. http://dx.doi.org/10.31470/2306-546x-2020-45-73-84.
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Relevance of research topic. An institutional mechanism aimed at progressive technical and technological modernization of the production sector as the basis of the national economy is an important component of the transition of Ukrainian industry to an innovative type of development. Formulation of the problem. At the same time, the growth in the level of depreciation of the fixed assets of Ukraine's industry already accounts for two thirds of their initial value, which indicates the gaps in the structure and links between the components of the existing institutional mechanism and leads to its low efficiency. Analysis of recent research and publications. The questions of the essence of the institutional mechanism of economic development and industrial modernization were studied in the works of D. North, C. Polanyi, J. Hodgson, I. Averina, V. Heyets, A. Grytsenko, S. Istomin, G. Kleiner, N. Lebedeva, A. Plotnikova, S. Yashchenko, etc. Selection of unexplored parts of the general problem. Despite the acuteness of the problem of technological renewal of the industrial sector and increase of its competitiveness by means of transition to the innovative type of development, the aspect of industrial modernization has not been studied enough. Setting the task, the purpose of the study. The purpose of the research is to define the essence, structure and directions of development of the institutional mechanism of industrial modernization for overcoming the stagnation and increase the competitiveness of domestic industrial production. Method or methodology for conducting research. Structural-logic, specifically economic methods, method of scientific abstraction, institutional analysis, economic and statistical and expert methods are used in the research. Presentation of the main material (results of work). Institutional mechanism of industrial modernization is a multi-level formation with a large number of vertical and horizontal links between institutions, in which the necessary flows of knowledge, technology and capital are formed with the help of specific instruments, the effectiveness of which is determined by the quality of institutions. Analysis of the state of industrial modernization has revealed a significant share of outdated technologies in the basic industries, a significant outflow of foreign direct investments and insufficient capital investments, which is associated with imperfections in the existing institutional mechanism. They should be managed through a system of monitoring of state of industrial modernization and re-institutionalization of linkages between the state and industrial stakeholders as an important tasks of industrial policy. The field of application results. The results of the study can be used in the improvement of the legal and regulatory framework for industrial development, in the development of programs and action plans of the government to overcome the crisis in the Ukrainian economy. Conclusions according to the article. The research has revealed the essence of the institutional mechanism for modernization of the industrial sector, defined its structure and analyzed its components – institutions, institutes, communication channels and instruments of stimulation. It was determined that its development should be regulated by the state through monitoring of the state of industrial modernization, revision of legislation, selection of effective instruments of industrial policy, reinstitutionalization of communications and formation partnership within the framework “state - industry - science”.
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Poliakova, Adela. "Development and Trends of Depreciation Policy in Slovak Republic." SHS Web of Conferences 92 (2021): 02051. http://dx.doi.org/10.1051/shsconf/20219202051.
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Research background: Depreciation as such represents a significant component of business costs. It is known that in the current legislation in the Slovak Republic there was no depreciation in the depreciation group with a depreciation period of 2 years. As part of increasing the motivation of the business sector to procure low-emission or emission-free transport, an amendment to the Income Tax Act was adopted with effect from the beginning of 2020, which introduces a new depreciation group 0 and favours the depreciation of electric vehicles. The newly introduced depreciation group zero has a strong ecological subtext. Purpose of the article: The article deals with the development of depreciation policy in the conditions of the Slovak Republic, compares the current situation with the situation in the Czech Republic and on the example of practical calculations of depreciation. The aim of the paper is to compare current trends in depreciation policies in the context of supporting the greening of transport. Methods: We used methods of analysis and comparing. Findings & Value added: Based on an extensive analysis, the article maps the most significant changes in the depreciation policy. Within the historical development of today’s tax depreciation, several trends are manifesting that are favourable for the business environment. The depreciation policy in the Czech Republic has not undergone such extensive changes as in Slovakia, where the most recent change in the recent period is the introduction of a depreciation group with a depreciation period of 2 years.
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Saragih, Febi Ariani. "PENGGUNAAN STRATEGI STRUKTURAL DAN SEMANTIK DALAM TERJEMAHAN CERITA RAKYAT JEPANG “DONGURI DAN KUCING HUTAN” KARYA ANTONIUS PUDJO." Diglossia: Jurnal Kajian Ilmiah Kebahasaan dan Kesusastraan 9, no. 1 (September 27, 2017): 11. http://dx.doi.org/10.26594/diglossia.v9i1.966.
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Febi Ariani SaragihUniversitas Brawijayaemiwk74@yahoo.co.jp AbstractIn the world of translation, translators can use a variety of strategies. One is the structural and semantic strategy. This research discusses the method of translation by using the structural and semantic strategy of Japanese folk literature translated by Antonius Pudjo. There are three basic strategies related to structural issues, namely addition, subtraction, and transposition. As for the semantic strategy there are 9 strategies: levy, cultural equivalent, descriptive equivalent and component analysis, synonym, official translation, depreciation and expansion, addition, deletion, and modulation. This research is qualitative descriptive research. Research data is the translation of the story "Donguri and Kucing Hitam" in which using the structural and semantic strategy in the process of translation. Technique of collecting data is using documentation technique of read-record. While the technique of data analysis is done by analyzing one by one each translation from source language, then analyzed whether using structural or semantic strategy, and classified by type. From the 14 sentences taken as data, it is known that on the structural strategy found transposition strategy 6 sentences, semantic strategy found semantic strategy of adding and synonyming each 5 sentences, deletion 4 sentences, modulation 2 sentence, and levy 1 sentences. Of the 7 sentences used as data in uncovering the implicit meaning contained in the folklore, it is known that there is 1 referential meaning, 2 meanings of linguistic context, and 4 situational meanings. Not too much data is obtained, because besides the source language has made the sentences clearly, chances are also the translator wants the reader to enjoy the literary works as the original form. Antonius translation is good and the language is accepted by target language. In terms of grammatical, there are not many changes made by the translator, and can be categorized as loyal to resource language but idiomatic and communicativeKey Words: structural strategies, semantic strategies, translating, Japanese children story
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Kyfyak, Viktoriia, Andrii Antokhov, and Serhii Todoriuk. "BUSINESS MODEL AS A VALUE MANAGEMENT TOOL." Baltic Journal of Economic Studies 7, no. 2 (March 26, 2021): 110–17. http://dx.doi.org/10.30525/2256-0742/2021-7-2-110-117.
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Urgency of the research. In the crisis conditions of quarantine, business modelling has become the subject of scientific debate and demand from businesses. Applying conservative approaches to business models has caused significant financial losses and depreciation of business value. Thus, value models that reflect the assessment of various business processes in monetary terms are becoming especially relevant. Therefore, managers understand the synergetic effect of the procedural approach to business processes construction and the component contribution of business processes in achieving the goals of the enterprise. The research purpose is the improving of the scientific principles and development of a methodical approach to improvement of scientific bases and the formation of a business model from a value point of view, which has practical significance for the formation of a vision of business development. Uninvestigated parts of general matters defining. In the conditions of social crisis and fluctuations, many tools of business development and its business modelling have lost their relevance. Businesses need to find the latest approaches to business structuring and development. Research methodology. The basis of the study is a systematic analysis and a comprehensive approach to the formation of methods for building a cost-effective business model of the enterprise. Analysis and synthesis were used to characterize approaches to business modelling and determine their features, and the dialectical method was used to formulate the essence of the category “business model”. Using statistical methods allowed to get trends in the business and its modelling analysed. For a complex representation of the model, a graphical method was used (for visualization of the model) and economic mathematical modelling for the representation of the model, which has practical significance in the trends of digitalization of business processes. Results. The article substantiates that the formation of a value business model is a prerequisite for a radical rethinking of business approaches, creating the potential for its development and a starting point for innovation and change. After analysing different approaches to business modelling and to estimating the value of business on the basis of a systematic approach, a value business model is proposed, which consists of a value rhombus and a square of potential. This model includes all business processes of the enterprise and assesses the potential of business development. The mathematical expression of the components of the model that corresponds to the process approach and cost evaluation and can serve as a tool for forming a software product is proposed. The advantages of applying such a model in practice are substantiated. Practical implications. The business model and clear well-defined mechanisms of its formation are a necessary requisition for business development. Scientists are often inclined to think that a business model is a complex mathematical or econometric expression. However, in practice, it is the graphic visualization of the business structure that is important in terms of forming a deep understanding of business as a system and areas for improving its components. Value/originality. The proposed approach to business modelling can be used in the following areas: evaluation of business efficiency as an individual enterprise, and in comparison as well; assessment of investment attractiveness of the business; assessment of business potential and directions of its development; analysis of the market potential of the enterprise; strategic analysis of business development and determination of its competitive advantage; a basis for the software or systems of the Workflow class development.
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Copiello, Sergio, and Pietro Bonifaci. "Depreciated Replacement Cost: Improving the Method Through a Variant Based on three Cornerstones." Real Estate Management and Valuation 26, no. 2 (June 1, 2018): 33–47. http://dx.doi.org/10.2478/remav-2018-0014.
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Abstract Within the scope of real estate appraisal, the Depreciated Replacement Cost method is mostly seen as a solution of last resort, when no other option is available. Nonetheless, it is ever more useful in addressing various estimation needs. In its basic formulation, the method suffers from several simplifications that lead to rather rough results. Here we try to go beyond these limits. To this end, we propose a variant based on the following three cornerstones. The first is the partition of the replacement cost into its fundamental components, at least according to three cost items: building structure, finishes, and installations. The second cornerstone is the formulation of different depreciation curves for each of the cost items mentioned above, by processing distinct data on useful life and residual life. Finally, the third cornerstone is represented by the definition of a complex depreciation function to take into account both the original useful life of the construction and its lengthening due to partial or full refurbishments.
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Zaburanna, L., I. Shubenko, and I. Godniuk. "Real and gitopetical risks of the future accumulative level of pension insurance in Ukraine." Scientific Horizons 93, no. 8 (2020): 13–20. http://dx.doi.org/10.33249/2663-2144-2020-93-8-13-20.
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No decisive steps have been taken in Ukraine to introduce a cumulative level of pension provision. The significant number of risks is one of the reasons for this. The purpose of the article is to study the theoretical foundations of hypothetical and real risks of the cumulative level of the pension system in Ukraine, which is expected to be introduced. A number of methods were used in the study, including abstract-logical, methods of analysis and synthesis and comparative analysis. It is argued that the cumulative level of pension provision will be characterized by a number of real risks: organizational and managerial risk, risk of high administrative costs, risk of depreciation of pension savings, selective risk, and risk of insufficient contributions. Hypothetical risks include market volatility risk and criminal risk. The cumulative level of pension provision is significantly affected by the risk of depreciation of pension savings, because given the high inflation rate and devaluation of the national currency, one should not expect a decent level of pensions in the long term, even taking into account the investment component of the cumulative level. It has been established that the domestic legal framework does not specify a mechanism for protection against such a risk, which undermines credibility to the functioning of the entire cumulative component of the pension system. Selective risk and the risk of financial market volatility are closely related to financial market trends and, under adverse conditions, may manifest themselves in the investment component of pension savings. It has been determined that the mechanism for overcoming such risks has not been defined in regulatory legal acts yet. Jointly, these risks determine the lack of principal steps in the process of reforming the modern pension system. In the case of the introduction of the cumulative level of pension provision, a system should be provided to prevent the risks of depreciation of pension savings and selective risks. Further studies will address the mechanisms that can prevent or reduce selective risks and risks of depreciation of pension savings.
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Roten, Ivan C., and Jarrod G. Johnston. "Improving US real estate returns with cost segregation." Journal of Property Investment & Finance 37, no. 4 (July 1, 2019): 334–44. http://dx.doi.org/10.1108/jpif-02-2019-0021.
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Purpose US taxing authorities allow property investment to be separated into components. The purpose of this paper is to demonstrate how the classification of property affects the amount and timing of depreciation. Increased and accelerated depreciation increases after-tax cash flows and investor returns. Design/methodology/approach This paper explains traditional methods to analyze real estate investments and introduces modified methods that include the effect of taxes to improve the estimate of the potential return to the investor. Commonly used property classification methods are evaluated and projections are used to demonstrate the impact on investor returns. Findings Modified methods may improve return estimates and appropriately classifying property improves investor returns. Practical implications After-tax cash flows should be used to analyze potential real estate investments and properties should be accurately classified to maximize returns. Originality/value This paper demonstrates how to analyze real estate investments and maximize returns.
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Labunska, Svitlana, Robert Karaszewski, Olena Prokopishyna, and Iegor Iermachenko. "Cognitive analytical tools for cost management of innovation activity." Problems and Perspectives in Management 17, no. 1 (April 3, 2019): 395–407. http://dx.doi.org/10.21511/ppm.17(1).2019.34.
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Promotion of innovations on the market is hampered in Ukraine by the lack of methodological approaches for analyzing the efficiency of innovative projects. The lack of appropriate methodology leads companies to refuse to innovate because of the uncertainty of final economic outcomes. The introduction of project based methods for innovation activity management allows, on the one hand, to reconcile strategic and operational objectives within the innovation process, innovation activity and general financial and economic activity of the enterprise, and on the other hand, to implement cognitive approaches to organization of company’s innovation management.The research argues the possibilities of applying the canonical correlation method for structuring the causal links between the determined components of a company innovative capability, such as innovation potential, innovative business opportunities and system margin. As these components may be further assessed by quantitative indices, the method of regression analysis is also used to develop analytical tools for innovation management, which allow to reveal the interrelated impact of expenses on the results of innovation activity. The paper analyzes changes in a company innovative capability that can be provoked by increased material, depreciation, labor and information costs and discusses directions of interrelated changes. Practical testing of submitted proposals is realized based on the Ukrainian companies’ statements for 2012–2017.
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Zadorozhnyi, Zenovii-Mykhailo, and Sofiia Kafka. "The unique characteristics of the operating environment of oil and gas enterprises and their influence on accounting of non-current tangible assets." Herald of Ternopil National Economic University, no. 3(85) (August 8, 2017): 127–40. http://dx.doi.org/10.35774/visnyk2017.03.127.
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The enterprises, which affect accounting of non-current tangible assets and include the following: dependence on natural factors, heterogeneity of gas and oil drilling, development of mineral deposits, immobility of mining processes, duration of mining, technological cycles involving simultaneous mining of various minerals, lack of work-in-progress, sequence of operations and continuity of production processes, and others. In order to study the unique characteristics of the operational environment of oil and gas enterprises and determine their influence on practices and techniques for accounting of capital assets, methods of measuring interconnections, analysis and synthesis, logical approach are used. Special methods of statistical groups and generalization are applied to explore trends in the oil and gas industry as a whole, and separate sub-sectors of oil and gas extraction, drilling, and transportation. It is found that in the oil and gas industry, the basic methods of measuring accrued depreciation on fixed assets, viewed as the main component of non-current tangible assets, are straightforward and industrial methods; depreciation is not calculated on buffer gas classified as a noncurrent asset; among non-current tangible assets there are no long-term biological assets; enterprises bear significant expenses related to repair and maintenance of main pipelines, etc. The findings of the study are aimed at increasing the reliability, timeliness and analytics of accounting, which will enhance operational efficiency and management of non-current tangible assets in oil and gas enterprises.
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Kozlov, V. A., B. A. Polyakov, D. L. Mushnikov, M. I. Stoylovskiy, and D. V. Drozhzhin. "INNOVATIVE POTENTIAL OF A MEDICAL ORGANIZATION, AS PART OF ITS ECONOMIC POLICY." Research and Practical Medicine Journal 6, no. 3 (September 5, 2019): 138–45. http://dx.doi.org/10.17709/2409-2231-2019-6-3-13.
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The new economic policy of Russia is based on innovation and investment. Before choosing innovative changes, it is mandatory to assess the innovative potential of the organization. can distinguish Three main components can be distinguished in the innovative potential of a medical institution: innovative potential of medical personnel, innovation of facilities and resources, technology innovation (medico-institutional, therapeutic and diagnostic technologies). An audit of the innovative potential of a medical organization is a prerequisite for the formation of a competent economic policy, i. e. business strategies, priority investments. However, studies on a comprehensive assessment of the state of innovative potential of oncological medical organizations have not been conducted yet. Objective. To study the state of innovative potential of a medical organization, as part of its economic policy, using the example of cancer care. Materials and methods. The base of the research is the Higher Educational Institution “Ivanovo Regional Oncology Dispensary”, Department of Health, Ivanovo Region. The research program provided for the use of sociological, expert, mathematical-statistical and analytical methods. Units of observation: medical worker (doctor, paramedical worker) and material and technical resources of “Ivanovo Regional Oncology Dispensary”, The study was conducted in 2018. The integral estimation methodology of a medical organization’s innovation potential includes a quantitative assessment of each component of the potential according to the appropriate methodology. Results. Decline of the innovative capacity medical organization oncological profile on all of its components including: a personnel component at 9,0%, logistical component to 11,0%, technological component at 6,8%. Reduced innovative capacity of health workers is associated with low estimation of its parameters such as: the use of information sources for self-development, the ability to adapt to innovation and research activity. A decrease in the innovative potential of an oncological medical organization was noted in all its components, including: the personnel component by 9.0%, the material and technical component by 11.0%, the technological component by 6.8%. The decline in the innovative potential of health workers is associated with a low assessment of its parameters such as the use of information sources for self-development, the ability to adapt to innovation and research activities. The decrease in the innovation of the organization’s facilities and resources is associated with such indicators as: the scientific and technical level of equipment, the coefficient of accumulation of fixed assets, the coefficient of depreciation of equipment, the coefficient of inclusion of equipment in the standard of assistance. The decrease in innovation in the technological component is associated with the incomplete implementation of such quality attributes of medical services as: efficiency, adequacy, interpersonal interaction, uniqueness, convenience. Conclusion. The results of the study showed that a change in the innovative policy of medical organizations is required, its transfer from an extensive to an intensive strategic vector of development, the use of free financial resources for the purchase of new generation equipment, and the training of medical personnel in modern work technologies.
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Frolova, Natalia. "Assessment of the international competitiveness of the corporate income tax of Ukraine." Ekonomìka ì prognozuvannâ 2021, no. 1 (April 10, 2021): 145–59. http://dx.doi.org/10.15407/eip2021.01.145.
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The article is devoted to assessing the international competitiveness of the corporate income tax system based on the approach of the US Tax Foundation, which develops International Tax Competitiveness Index of the corporate income tax (ICI) and takes into account the level of income tax rates, cost recovery, tax incentives and complexity of tax law. According to the analysis of the international ranking of OECD countries, Estonia, Latvia, Lithuania, and Hungary had the highest ICIs in 2019-2020. The main factors that have had a positive effect on their competitiveness are the low top marginal income tax rate, unlimited loss carryback and carryforward, no restrictions on the list of assets subject to depreciation, as well as the use of accelerated depreciation, which allows companies to compensate for a larger share of the initial value of assets, LIFO inventory or at least inventory by the weighted average cost method, no Patent Box; no tax credit for R&D, and low corporate income tax complexity. The calculation of the ICI for Ukraine, based on the approbation of the methodological approach of the Tax Foundation, found that in 2019-2020 Ukraine with a total score of 55.07 took 24th place out of 35 OECD countries. The author characterizes the main components of Ukrainian corporate income taxation in terms of their impact on international competitiveness; in addition, ways to increase ICI are substantiated.
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Frolova, Nataliia. "Assessment of the international competitiveness of the corporate profit tax in Ukraine." Economy and forecasting 2021, no. 1 (May 30, 2021): 116–27. http://dx.doi.org/10.15407/econforecast2021.01.116.
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The article is devoted to assessing the international competitiveness of the corporate profit tax system based on the approach of the US Tax Foundation, which develops International Tax Competitiveness Index of the corporate profit tax (ICI) and takes into account the level of profit tax rates, cost recovery, tax incentives and complexity of tax law. According to the analysis of the international ranking of OECD countries, Estonia, Latvia, Lithuania, and Hungary had the highest ICIs in 2019-2020. The main factors that have had a positive effect on their competitiveness are the low top marginal income tax rate, unlimited loss carryback and carryforward, no restrictions on the list of assets subject to depreciation, as well as the use of accelerated depreciation, which allows companies to compensate for a larger share of the initial value of assets, LIFO inventory or at least inventory by the weighted average cost method, no Patent Box; no tax credit for R&D, and low corporate profit tax complexity. The calculation of the ICI for Ukraine, based on the approbation of the methodological approach of the Tax Foundation, found that in 2019-2020 Ukraine with a total score of 55.07 took 24th place out of 35 OECD countries. The author characterizes the main components of Ukrainian corporate profit taxation in terms of their impact on international competitiveness; in addition, ways to increase ICI are substantiated.
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Burnett-Isaacs, Kate, Ning Huang, and W. Erwin Diewert. "Developing Land and Structure Price Indices for Ottawa Condominium Apartments." Journal of Official Statistics 36, no. 4 (December 1, 2020): 763–802. http://dx.doi.org/10.2478/jos-2020-0038.
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AbstractMeasuring the service flow and the stock value of condominium apartments in Canada and decomposing these values into constant quality price and quantity components is important for many purposes. In addition, the System of National Accounts requires that these service flows and stock values for condos be decomposed into constant quality land and structure components. In Canada and most other countries, such a land and structure decomposition of condominium apartment sale prices does not currently exist. In this article, we provide such a decomposition of condominium apartment sales in Ottawa for the period 1996–2009. Specific attention is paid to the roles of communal land and structure space on condominium apartment unit selling prices. Key findings include methods to allocate land and building space to a single condominium unit, identifying the characteristics that best explain condominium prices, and developing an average depreciation rate for condos for the 14-year time period.
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Sutarman, Sutarman, Yuni Setya Hartati, and Puteri Anggita Dewi. "Measurement of Educational Feasibility Using Cost and Benefit Analysis at STAINU Temanggung." IJECA (International Journal of Education and Curriculum Application) 3, no. 1 (April 15, 2020): 59. http://dx.doi.org/10.31764/ijeca.v3i1.2062.
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Current social reality produces a conclusion that the purpose of education is inseparable from employment. Therefore, the feasibility of Indonesian education needs to be considered in terms of the benefits obtained by its graduates. Management Discipline has a formula regarding profit and loss. This formula can be adopted in education management. Furthermore, in this study this formula is referred to as a cost and benefit analysis. Adoption of this formula requires a reinterpretation of all the components in it. Net benefit (NB) is the result of reduction and direct benefit and indirect benefits with costs (C) and depreciation (D). This research uses research and development methods Data collection was carried out by interview method and questionnaire. Sampling is carried out by random sampling technique The results of this calculation are then consulted with the range that has been made in the form of a percentage. The trial conducted on the feasibility of education at STAINU Temanggung University showed that the educational feasibility level at the faculty was 29.72%. This means that the university has an enough feasible meaning in implementing education if analyzed from a cost and benefit analysis
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Levitsky, N. "Improvement of accounting representation of non-current assets." Galic'kij ekonomičnij visnik 68, no. 1 (2021): 37–43. http://dx.doi.org/10.33108/galicianvisnyk_tntu2021.01.037.
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The essence of non-current assets is investigated and their main components are revealed in this paper. The problems of accounting for non-current non-monetary assets, which currently occupy an important share in the total value of assets, are studied. The place of new types of property – computer programs, electronic databases, websites (online stores, electronic printed publications and other electronic media) in the structure of non-current assets in particular, and property of the enterprise in general is determined. It is proved that such property is be closely related to the application of computer equipment and computer networks such as the Internet. In order to summarize the selected features and characteristics of this type of property, it is proposed to combine them into the separate group called «Electronic Property». Allocated objects are neither things nor property rights, the amount of money invested in this property is huge, and the turnover from the sale of goods and services via the Internet (online stores) is significant. On the global scale, such manipulations make it possible to clarify the concept and meaning of the term «intangible assets». The concept of «electronic property» is defined as property that has no material, natural form, which functions exclusively in conjunction with the physical resources of personal computers or computer networks. In order to organize the accounting of the investigated type of property, it is proposed to combine it into a separate accounting group «electronic assets» and to use for reflection in the accounting system the following accounts of the Chart of Accounts: 128 sub-account – «electronic assets», 136 subaccount – «depreciation of electronic assets». The main stages of accounting for non-current assets: identification and definition of non-current assets; classification of non-current assets; evaluation of non-current assets for accounting purposes; criteria, norms, methods of depreciation; principles of objects depreciation impossibility; procedure (methodology) for accounting of non-current assets aiming to determine the financial result are identified.
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Srinivasan, K., S. Vijayan, S. Paramasivam, and K. Sundaramoorthi. "Power Quality Analysis of Vienna Rectifier for BLDC motor Drive Application." International Journal of Power Electronics and Drive Systems (IJPEDS) 7, no. 1 (March 1, 2016): 7. http://dx.doi.org/10.11591/ijpeds.v7.i1.pp7-16.
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This paper presents the power quality improvements for a BLDC driver using Vienna rectifier as front end converter. The major drawbacks in the BLDC motor drive and non linear load applications are the line pollution and depreciation of the power factor. The conventional power factor correction method is not economical and efficient. It requires bulky components as load changes and produce high THD and less Power factor. The front end converter of BLDC bridge inverter drive is proposed by the Vienna rectifier, which can contribute more significantly in improving the power factor and reduce the line pollution. The Vienna rectifier topology is controlled by the constant switching frequency control technique for wide range of load variation and it reduces the THD, improve the power factor and provide a steady DC link voltage to the bridge inverter to drive the BLDC motor. The design calculation and performance characteristics of BLDC motor and Vienna rectifier are verified by using Matlab simulation.
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Mirkovic, Milan. "The Impact of Failure Types in Construction Production Systems on Economic Risk Assessments in the Bidding Phase." Complexity 2018 (November 13, 2018): 1–13. http://dx.doi.org/10.1155/2018/5041803.
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The aim of the paper is to research and analyze the impact of the type of failure on economic risks in the bidding phase, as the most important part in the management of construction projects. The survey included the impact of risk on the process of determining unit prices from the perspective of a potential contractor. Also, the failure rate and repair rate of the 34 machines from the machine park of the company for road construction were researched. On the basis of obtained parameters and depreciation periods, the operational availability of components of construction production systems was determined. The proposed methodology for estimating impact of the availability function is a modified method of the frequency balancing. It has been tested on a concrete project from the practice in the process of harmonizing construction norms of time that preceded the final adoption of the unit prices. Differences in prices are results of the system failure of construction machinery and plants and have justified a hypothesis of obtaining more realistic costs that can occur in the projects.
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Krasnonosova, O. M., and R. V. Kharchenko. "State Policy Tools in the Field of Support and Stimulation of Small Business Development." PROBLEMS OF ECONOMY 4, no. 46 (2020): 42–47. http://dx.doi.org/10.32983/2222-0712-2020-4-42-47.
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The definition of state policy on business regulation is understood here in accordance with the current Commercial Code of Ukraine, namely: it is a system of economic, social, organizational, legal and political support of a favorable business climate so as to form and develop small business. This understanding allows us to distinguish three blocks within state policy. The first block includes fiscal components of economic relations, primarily related to financing (this block includes monetary policy, investment policy, antitrust policy, depreciation policy, innovation policy); the second block includes organizational measures, in particular, support for small businesses, domestic banks and funds financing small businesses; the third block includes legal measures, namely: a simplified system of registration and licensing, improved tax legislation as for the implementation of international accounting standards, simplification of the accounting system for small businesses, etc. The classification of the system of state policy tools in the field of supporting and stimulating small business development is considered. Unlike others, it provides systematizing state influence tools in two main vector directions: state regulation tools and state policy tools of support and stimulation of small and medium business entities, which makes it possible to clarify the composition of each group. The composition of the state regulation mechanism of small business development has been clarified as one including functions, methods, means and tools, thus allowing us to single out the tools of state regulatory and coordination influence. The concept of state support for small business has been specified as a component of public policy, which is interpreted in the work as a set of methods and forms of promoting small business, taking into account the interests of the state and businesses, allowing us to formulate its purpose, directions and tools. The latter are divided into three groups by their features: state forecasting and planning of small business development by type of economic activity; tax and financial and investment support; information, advisory and institutional support for the development of small business entities
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Voinova, S. А. "The technical objects’ efficiency control by their renewal." Automation of technological and business processes 12, no. 3 (November 5, 2020): 29–33. http://dx.doi.org/10.15673/atbp.v12i3.1923.
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The degree of functional perfection of technical object is characterized by the level of its technological efficiency. During the operation of a technical object, its depreciation occurs. It reduces the level of its efficiency. A highly productive method of control the level of technological efficiency of a technical object is its renewal. Renewal implementation is an actual task. Renewal as an action can be partial, complete and complex. In accordance with the complexity of the multifaceted task of industry renewal, its subject space should be divided into five parts. The components of the main elements of each part to be updated are considered. The place and role of each part in their influence on the formation of the technological efficiency of a technical object are shown. The influence of the degree of depreciation of a technical object is shown too. The problem of control of the renewal process deserves a special attention. Its quality affects the mode of operation of a technical object. The mode determines the level of efficiency of the technological process. The efficiency of renewal is the more significant, the greater the number of levels of the production and control pyramid occupied by the renewable object. The organizational, scientific and technical aspects of control of the renewal process must be supplemented by a social one. In the process of renewal, the impact and interests of the control sphere should be decisive for enterprises and other production structures, whatever of their form of ownership and level of their location in the pyramid of production and control. The important elements of the personnel problem are the tasks of improving the level of professional qualification and social responsibility of staff. The design and implementation of the renewal program must be backed by adequate resources. The most important of the results of the industry renewal process is the increase of its ecological efficiency.
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Bilyk, R. S. "FINANCIAL METHODS OF INFLUENCE ON INNOVATIVE MODERNIZATION OF ECONOMY IN THE CONTEXT OF THE WORLD EXPERIENCE." Actual Problems of International Relations, no. 139 (2019): 116–26. http://dx.doi.org/10.17721/apmv.2019.139.0.116-126.
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These article is about the objective preconditions and regularities of conducting transformational changes in the economy of different countries of the world on innovative basis. It is substantiated, that the development of innovative modernization of the economy should be one of the main means system of state regulation itself. The experience of developed countries of the world had analyzed with regard to the use of financial methods and tools for activating innovation and conducting R & D. It substantiated, that the necessity of implementation of this experience in Ukraine in order to ensure modernization of the economy through introduction of various tax privileges, accelerated depreciation of fixed capital, cheap loans, etc.. It had proved, that the development and implementation of financial regulation methods in the mechanism of innovation modernization of the economy should take into account the features and structure of the domestic economy, the depth of globalization transformations and the degree of development of financial institutions. The focus of financial regulatory methods for modernizing the economy involves the concentration, distribution and redistribution of financial and economic resources, reorientation of the economy towards an innovative model of development. The priority directions had determined and recommendations had developed on improving the institutional foundations of financial policy in the context of innovative modernization of the Ukrainian economy. Among the most important areas are the following: the search for new sources and increase of financing of innovative development, improvement of the effectiveness of the influence of financial instruments on the rate of economic growth, the growth of the share of high-tech component of the economy, etc.
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Hołda, Artur, and Anna Staszel. "The Concept of Low‑Value in the Context of Fixed Assets." Acta Universitatis Lodziensis. Folia Oeconomica 5, no. 350 (October 30, 2020): 7–25. http://dx.doi.org/10.18778/0208-6018.350.01.
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This article aims to present the possibilities of making simplifications to accounting, particularly in the recognition of fixed assets and other carrying value items, according to the principle of relevance and fair presentation. In order to achieve this aim, the authors used deductive and inductive research methods, such as a literature review, analyses of the content of financial statements, and statistical verifications of the findings. Simplifications may be made to accounting provided that this does not distort a given entity’s true financial picture, and thereby does not mislead the users of the financial statement; making it irrelevant. Establishing the levels at which some type of information should be deemed relevant is difficult but crucial in reporting and financial audit. The authors of the article propose a model to enable establishing the levels of relevance (with regard to both the financial statement as a whole and its components) in each economic entity, regardless of its size and industry in which it operates. This model was created based on the reporting data of Polish companies, constituting a correction of similar models applied in Western Europe. It facilitates the definition of an objectified level of partial relevance basically for all reporting items. The authors used this model to research 148 companies by analysing their financial reports of 2007–2014, thereby reviewing the data of 1,184 financial statements, and other 337 smaller entities by analysing their financial reports of 2010–2017, thereby reviewing the data of 2,696 financial statements. In total, the authors analysed data from 3,880 financial statements. As a result, they drew conclusions as to the possibility of making simplifications in the recognition of fixed assets by entities. This research made it possible to establish the levels of relevance for the entities listed on WIG30, mWIG40, and sWIG80 as well as for the stock exchange companies not listed on any of the indices named, par ticularly the partial relevance considered for depreciation (amortisation). The analysis of the research results, including the application of the Chi square test, has led to the question whether from the financial accounting point of view making one‑off depreciations in the amounts of approx. PLN 10,000 (which the entities may want to practice in relation to the amendment to tax regulations) does not distort a given entity’s financial picture in the view of its financial statement. The research hypothesis of the study assumes that not all entities maintaining accounting books may apply tax regulations in the field of recognition of low‑value fixed assets. The analysis of the data contained in 3,880 financial statements of both larger and smaller entities has shown that the following research hypothesis should be adopted: not all entities maintaining accounting records may apply tax regulations for the recognition of low‑value fixed assets.
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Терешина, Мария, Mariya Tereshina, Александр Вальвашов, and Aleksandr Val'vashov. "Incentives and Constraints in the Development of Alternative Energy at the Local Level: International and Russian Experience." Forestry Engineering Journal 7, no. 3 (November 1, 2017): 274–89. http://dx.doi.org/10.12737/article_59c222199551b3.39294162.
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The purpose of the study was the comparative analysis of Russian and foreign practices of alternative energy development at the local level. The object of this research is the set of administrative influences that act as determinants of the formation of generation based on renewable energy as part of sustainable development of local communities and green economy. The subject of study is mechanisms, tools and practices of development of alternative energy. The main methods of research work are general theoretical research methods: analysis and synthesis, as well as methods of measurement, comparison, grouping and graphics. To assess the "gaps" between the current and target status of "green" energy as a set of controlled subsystems, the authors propose a method of GAP analysis, at this the main subsystems are allocated as the share of clean energy in the total volume of its generation, the average share of domestic equipment and components in the composition of power plants for alternative energy, the average level of depreciation of power plants to alternative energy, the average time to receive a construction permission for installations of renewable energy sources and connection to the central power grid. The article analyzed and systematized to-date mechanisms to stimulate the development of alternative energy in municipalities and regional governments in foreign countries. General constraints in the development of alternative power generation are revealed. The differentiation of regions of Russia according to the share of "green" power generation in its total production is made. Practices for effective implementation of infrastructure projects of "green" energy in municipalities of the Russian Federation are described and incentives for alternative energy development at the local level are defined. On the basis of generalization of experience of infrastructure projects in the field of alternative energy in cities and regions of Russia the most significant "barriers" in the development of renewable energy infrastructure at the local level are selected and classified , which include economic, administrative, institutional, technological and climatic ones. Several recommendations for the development of incentives to overcome constraints are formulated.
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Bezrukova, Tatyana Lvovna, Svetlana Viktorovna Salita, Oksana Anatolievna Golubtsova, and Lyudmila Valeryevna Markova. "Diagnostics of weaknesses and strengths of a region’s socio-economic and innovative development: Methods and its application." Вестник Пермского университета. Серия «Экономика» = Perm University Herald. ECONOMY 16, no. 2 (2021): 168–82. http://dx.doi.org/10.17072/1994-9960-2021-2-168-182.
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The article offers methodological tools to diagnose the weaknesses and strengths of a region’s socio-economic and innovative development. The topicality of the issue is determined by the need to define the priorities for the regional strategizing. The methods of analytical diagnostics, expert survey, SWOT and PEST analyses underlie the methodology of the study. The article applies the diagnostics tools to the economy of Lugansk People’s Republic and gives the results. The study characterizes the local factors of the regional economy affecting the level of the economic and innovative development in Lugansk People’s Republic. The article also gives the conclusions made from the analysis of the possible external impacts (opportunities and threats) in the COVID-19 pandemics in terms of social, economic, and innovative trends. For example, PEST analysis is used to calculate consolidated weighted indicators for the socio-economic and innovative development in Lugansk People’s Republic. A group of political factors is seen to have an adverse effect due to the Republic’s status as a breakaway region and a threat of military escalation. A lack of properly functioning banking and financing systems, flight and railway connections, low investment interest in the region’s economy show the most serious detrimental impact among other economic factors. A weighted indicator in the group of social factors is positive due to the following institutions: protection of health and labor, education, culture and sport. A negative weighted value for a technological component could be explained by an extensive physical and moral depreciation of the fixed assets, a low use of production capacities, a lack of local raw materials resources. Cross-sectional SWOT analysis makes the authors conclude about a significant impact of the weaknesses on the socio-economic and innovative development of a region, which should guide the development of priority measures in the public economic strategy. Further research is seen to be connected with the justification and development of the efficient strategy for the sustainable self-development of Lugansk People’s Republic.
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Shimko, O. V. "Analyzing the figures of consolidated income statements of the world's biggest public oil and gas corporations." Economic Analysis: Theory and Practice 16, no. 5 (May 28, 2020): 885–904. http://dx.doi.org/10.24891/ea.19.5.885.
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Subject. The article considers the main figures of consolidated income statements of 25 leading public oil and gas companies, from 2006 to 2018. Objectives. The purpose is to determine the current values of the main components of consolidated income statements of leading public oil and gas companies, unveil key trends during the period under review. Methods. I employ methods of comparative and financial-economic analysis, as well as generalization of materials of consolidated income statements. Results. The comprehensive analysis of annual reports of 25 oil and gas companies enabled to capture changes in the main figures and their interrelation in the structure of consolidated income statements in the public sector of the industry. I also established the key factors that contributed to the changes. Conclusions. The study revealed a decrease in the shareholders' net profit at the industry level, which occurred against the backdrop of a growth in net revenue from core activities. The main factor of such changes in the income statement structure was the increased expenses on core business, which were ahead of revenue, primarily due to depreciation, depletion and amortization of assets. A positive development was a general reduction in the tax burden on income. A return to the previous structure is possible only if there is a significant rise in oil prices, a reduction in expenses on core activities, and a decrease in excise taxes, duties and all other taxes not related to income tax.
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Elchin Bakhtiyar ogli, Aliiev,. "Economic evaluation of the introduction by precision technological line for the separation of sunflower seed." Mehanization and electrification of agricultural, no. 9(108) (2019): 81–87. http://dx.doi.org/10.37204/0131-2189-2019-9-9.
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Purpose. Determine the economic efficiency of the developed precision technological line for the separation sunflower seed during the breeding process. Methods. Calculations are made by the method economic evaluation of equipment at the testing stage, which is the industry standard of Ukraine – DSTU 4397-2005 and GSTU 3-37-4-94. A simple interlinear hybrid was selected as the object economic evaluation the separation of seed mixture during the selection and seed-growing process. The priority selection is the Institute of Oilseed Crops NAAS. The rational precision technological line developed for the separation of sunflower seed material was compared with the traditional one based on the results of theoretical and experimental researches. Results. Based on the requirements the accuracy technological processes of cleaning and separation seed mixture, a rational technological line has been developed for the processes separation of seed material sunflower for pre-sample and basic seed production. Calculations show that the proposed rational technological line for the separation of sunflower seed material has higher capital investments (30%) and in accordance with this the costs for depreciation, repairs and maintenance – 34.4%, but lower energy costs – 12.7%, labor costs – 61.1%. In addition, the proposed line compared to the traditional provides an additional economic effect – 8.6%, which is achieved by preventing the loss liquid seed in the process separation of seed mixture. Conclusions. The specific economic effect from the breeding ground the parent components of the sunflower hybrid. Priority (0.5 hectares), subject to the cost of the seed F1 obtained (80000 UAH/t) is 6906.77 UAH/t. At the same time, the payback period for additional investments is 2.12 years. Keywords: sunflower, hybrid, seed, separation, precision processing line, evaluation, economic efficiency.
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SHIMKO, Oleg V. "EBITDA and DACF multipliers as an indicator of investment attractiveness of domestic vertically integrated companies." Economic Analysis: Theory and Practice 20, no. 4 (April 29, 2021): 718–52. http://dx.doi.org/10.24891/ea.20.4.718.
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Subject. The article addresses the EV/EBITDA and EV/DACF ratios of the twenty five largest public oil and gas corporations from 2008 to 2018. Objectives. The purpose is to identify key trends in the value of EV/EBITDA and EV/DACF ratios of biggest public oil and gas corporations, determine factors resulted in the changes over the studied period, and establish the applicability of these multipliers for assessing the business value within the industry. Methods. I apply methods of comparative and financial-economic analysis, and generalization of consolidated financial statements data. Results. The study revealed that EV/EBITDA and EV/DACF multiples are acceptable for valuing oil and gas companies. The EV level depends on profitability, proved reserves, and a country factor. It is required to adjust EBITDA for information on impairment, revaluation and write-off for assets that are reported separately from depreciation, depletion and amortization costs, as well as for income or expenses arising after the sale of fixed assets and as a result of effective court decisions or settlement agreements. It is advisable to adjust DACF for income, expenses and changes in assets and liabilities, which are caused by events that are unusual for oil and gas companies. Conclusions. The application of EV/EBITDA and EV/DACF multiples requires a detailed analysis and, if necessary, adjustments of their constituent components. However, they are quite relevant in the context of declining profitability and growing debt burden in the stock exchange sector of the global oil and gas industry.
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Svitovyi, O. M., and N. I. Diachenko. "Theoretical aspects of the category "value added planning" on the example of enterprises of the grain product subcomplex of the AIC of Ukraine." Collected Works of Uman National University of Horticulture 2, no. 97 (December 28, 2020): 234–43. http://dx.doi.org/10.31395/2415-8240-2020-97-2-234-243.
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In market conditions, the production of products with higher value added creates competitive advantages for agricultural producers and grain processing enterprises. Improving the process of value added planning in the grain product subcomplex in this sense is one of the key factors. The purpose of the article is to study the theoretical aspects of the category "value added planning" and the peculiarities of its application in the planning process at the enterprises of the grain products subcomplex of the AIC of Ukraine. The research used dialectical, monographic methods and a systematic approach (to determine the role of value added planning as a systemic and complex phenomenon), as well as statistical methods, analysis and synthesis - to substantiate the calculated data. Gross value added includes the following main elements: wages with accruals; depreciation deductions; profit; rent; interest paid for the use of loan capital. Gross value added is greater than net value added at the cost of consumption in the production of fixed assets (depreciation). Net value added is essentially newly created value in the production process. Value added planning in the grain product subcomplex of the AIC is of great importance to ensure the timeliness of technological operations and the rational use of production resources. In this process, it is important to calculate the planned value of each element of value added, matching their values with the maximum growth of profits. In our opinion, in solving the problem of improving the efficiency of grain production an important role is given to the planning of such an element of added value as wages. This issue needs to be handled in such a way that labor productivity grows faster than wages. Here it is necessary to pay attention to the fact that the involvement in the production of highly qualified employees and their proper motivation, along with an increase in wages, the company will receive more profit. Since rent is an element of value added that is included in the cost of production, its planned growth should be accompanied by a proportional increase in production efficiency. Thus, in the course of our research it became clear that the increase in the value added is one of the main factors increasing the efficiency of production at the enterprises of the grain product subcomplex of the AIC of Ukraine. Therefore, it is very important to consider the process of planning value added comprehensively, looking for reserves to increase it. We define the category of "value added planning" as a systemic and complex phenomenon, where profit planning is the final link in the plans of all the components of added value, which takes into account the optimization of production, as well as the rational ratio of remuneration to employees and owners of the enterprise.
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Kamaraj, Balasakthivel, Shankar C. Subramanian, and Baskaran Rakkiappan. "Numerical and experimental analysis of fluid–fluid interaction and flow through micro clearance to estimate leakages in a fuel injection pump." Proceedings of the Institution of Mechanical Engineers, Part C: Journal of Mechanical Engineering Science 231, no. 11 (January 13, 2016): 2054–65. http://dx.doi.org/10.1177/0954406215626740.
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It has been observed during the operation of the diesel engine fuel injection pump that the fuel and the lubrication oil leak through the working clearance between the piston and the cylinder bore and mix with each other. The leakage of lubrication oil to fuel (OtF) leads to injector nozzle coking and emission, which necessitates the automotive industry to design a robust fuel injection pump to meet stringent emission norms. Similarly, the leakage of fuel to lubrication oil leads to depreciation of lubrication property of the oil, thereby reducing the life of engine oil lubricated components. In this research, the leakage flow through this clearance gap was studied using the numerical simulation tool, Ansys CFX, to estimate the volume flow rate of lubrication oil to fuel and fuel to lubrication oil. Pressure and drag effects are two important mechanisms that drive the leakage process. The simulation was carried out for various design parameters such as clearance, clearance taper and speed, and experiments were performed to determine the lubrication oil to fuel and fuel to lubrication oil flow rates. The diluted samples collected from fuel and lubrication oil tanks were analyzed using ICP-AES (inductively coupled plasma – atomic emission spectrometry) for calcium and barium element tracing. Calibration was performed on the ICP bench to study the accuracy and repeatability of the test sample analysis method. The results of numerical simulations and experiments were compared for various design parameters. The proposed analysis could serve as a valuable aid in the fuel injection pump development process.
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Koshlak, H. V., and A. M. Pavlenko. "TECHNICAL SOLUTIONS FOR DECREASING NOX EMISSIONS AT COAL THERMAL ELECTRIC POWER STATIONS." Ecological Safety and Balanced Use of Resources, no. 2(18) (August 27, 2018): 73–82. http://dx.doi.org/10.31471/2415-3184-2018-2(18)-73-82.
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Most power-generating units at the Ukrainian thermal electric power stations were designed to burn hard coal mined in Ukraine, but today due to physical depreciation of the stations, those units are in non-project manoeuvring peaking operation what leads to the increase in both the specific fuel equivalent consumption and in harmful environmental emissions.
The purpose of the research is to develop recommendations on the selection of optimal technical solutions aimed at reducing NOx emissions of oxides at the operating boilers of Burshtyn thermal electric power stations (TEPS) under the conditions of regime-technological measures.
The article analyzes the main approaches to developing and selecting technological methods aimed at reducing emissions of coal thermal power stations and identifies prospects for their work in accordance with modern environmental requirements. The mechanisms of the transformations the organic fuel bound nitrogen undergoes when heated are determined. To reduce the amount of NOx emissions in combustion products, it is offered to apply the regime-technological mode of the preliminary heating the pulverized coal mixture. The results of thermo chemical studies of coal samples used at Burshtyn TEPS are presented. The temperature ranges are determined at which the maximum emissions of volatile combustible compounds takes place before to the upper flammability limit of the pulverized coal mixture is reached.
It was determined that under the conditions of actual burning process, there is a clear sequence: a release of volatile components and burning of the coke residue; heating of the pulverized coal mixture; emission of volatile combustible compounds; their burning; heating of the coke residue up to initiation of its combustion; the coke residue burning-out. A pulverized coal stream is brought into the furnace without being preliminary mixed up with air. While burning the pulverized coal stream, fuel particles are heated and degassed in the zone immediately adjacent to the burner section where there is a shortage of oxygen, whereas the oxygen concentration in the flow is a gradually increasing.
The regime-technological measures that are aimed at inhibiting NOx oxides formation by preliminary heat treatment of the pulverized coal mixture; they make it possible to obtain the maximum emissions of volatile combustible compounds before the upper flammability limit of the pulverized coal mixture is reached. It was found out that heat treatment should be carried out at temperature from 540-580° C. This is the temperatures range when the maximum emission of volatile combustible compounds takes place. After this combustion occur in an environment that is practically devoid of oxygen, where competing reactions of formation of volatile components and molecular nitrogen occur simultaneously. Thereafter, combustion can proceed in the practically oxygen-free environment with competing parallel reactions the forming volatile components and molecular nitrogen. This method allows to almost halving the concentration of nitrogen oxides in flue gases.
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Hmyria, Viktoriia, and Volodymyr Kucherenko. "ECONOMIC SECURITY MANAGEMENT OF AGRICULTURAL ENTERPRISES AT THE REGION." Ukrainian Journal of Applied Economics 4, no. 4 (October 30, 2019): 388–94. http://dx.doi.org/10.36887/2415-8453-2019-4-43.
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The purpose of this article is to study theoretical approaches to definition of economic essence and directions of economic security formation of agricultural enterprises at the region. Analysis of the theoretical aspects of the research object showed that currently there are different approaches to the economic security interpretation. It is considered as a process of meeting public needs, protection of the state national interests, the economic stability, the state of the national economy, in which the country provides its own sovereignty, a state of protection against a certain type of threats. Certain realities of a market economy require fundamentally new approaches to the formation and increase of efficiency of agrarian enterprises functioning, and thus ensure their economic security. In the context of the latest scientific dimensions, it has been found out that the economic security of agricultural enterprises is a complex of sophisticated branched processes, methods, tools, levers of influence on activity for the purpose of increasing the economic activity efficiency of entities. In this regard, there are many different opinions regarding the components of enterprises economic security. It is proved that the economic security of enterprises is characterized by certain features in the regional context of their formation and application to agricultural production. The proposed model Forsythe technology modernization of a regional mechanism of economic security at agricultural enterprises will allow to determine more efficiently the volume of investments, tax burden on the industry and crediting enterprises, depreciation deductions etc., which will effectively affect the activity of the enterprise, and hence ensure its basic – economic security. Keywords: economic security, agricultural enterprises, natural conditions, fixed assets, information security, financial security.
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Gorenstein, Clarice, Laura Andrade, Elaine Zanolo, and Rinaldo Artes. "Expression of Depressive Symptoms in a Nonclinical Brazilian Adolescent Sample." Canadian Journal of Psychiatry 50, no. 3 (March 2005): 129–36. http://dx.doi.org/10.1177/070674370505000301.
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Objective: This study aimed to detect the prevalence of depressive symptomatology and its expression in a nonclinical Brazilian adolescent student sample. Method: A sample of students from private and public schools ( n = 1555, aged 13 to 17 years) answered the Beck Depression Inventory (BDI). We performed factor analysis of the BDI as an indicator of the expression of depressive symptomatology. The following cut-off scores defined nonclinical subgroups: “nondepressed,” BDI < 15; “dysphoria,” BDI 16 to 20; and “depressed,” BDI > 20. We used discriminant analysis to test whether these subgroups could be separated by the depression-specific and nonspecific items. Results: The point prevalence of depression was 7.6%, according to the BDI cut-off of 20. Girls had higher scores than boys in several items. Scores increased with age. Students from public schools had higher scores than did private school students. Factor analysis showed 2 common factors for the total sample and for each sex: the cognitive affective dimension and the somatic nonspecific dimension. In the adolescents showing clinical depression, items related to self-depreciation, sense of failure, guilty feelings, self-dislike, suicidal wishes, and distortion of body image were common components of BDI factors. Discriminant analysis showed that the BDI highly discriminates depressive symptomatology in adolescent students and also measures specific aspects of depression. Conclusions: The BDI is useful as a measure of specific aspects of depression in nonclinical adolescent samples; it was able to detect depression in approximately 7% of the surveyed population. The expression of depressive symptoms in a Brazilian adolescent population is compatible with international studies in this age group. Detecting depressive symptoms in a school population is a critical preventive strategy; to avoid damage to the learning process, it should be followed with further referral to treatment when needed.
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Filina, O. A., A. N. Tsvetkov, P. P. Pavlov, D. Radu, and V. M. Butakov. "Vibration model as a system of coupled oscillators in a direct current electric motor." E3S Web of Conferences 124 (2019): 02002. http://dx.doi.org/10.1051/e3sconf/201912402002.
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This article describes a vibration model connected by individual nodes of a DC motor. The purpose of the article is a mathematical model allowing to predict the work of machines with a depreciation resource and search for ways to increase the information content of assessing the functioning of the rolling stock condition without dismantling them. Currently, the operational reliability of the DC motor is reduced after the development of the service life. Study and evaluation of the vibration effect on the brush-collector node. The main components of the DC motor (bearings, electrical brushes) are unrecoverable. Therefore, any interference with their normal operation leads to premature wear of the entire DC motor. Existing methods for life-extending maintain the operational reliability of a DC motor equal or close to the passport data for several years. This model allows vibration diagnostics without dismantling the DC motor and stopping the rolling stock. The mathematical model describes the oscillations of each node of the DC motor in the direction of movement of the rolling stock, showing the excess of the permissible value. After mathematical processing of the results, a machine reliability model under study is obtained (usually in the form of polynomials) as a function of the needed parameters – the influencing factors. Due to this model, pre-detected defects can save on repairs and maintenance in the future. This model is the basis of software for online diagnostics. The proposed model allows providing an objective use of repair and restoration compositions depending on the current technical condition, which will lead to an increase in the service life of the mechanism and savings in operating costs. On the one hand, extending the operating life of a DC motor should produce an economic effect, and on the other hand, technical measures to maintain operational reliability cause an increase in material costs.
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Машкіна, А. С. "ЕКОНОМІКА ЗНАНЬ: СОЦІАЛЬНО-ЕКОНОМІЧНІ ПЕРЕШКОДИ НА ШЛЯХУ ІННОВАЦІЙНОГО РОЗВИТКУ." TIME DESCRIPTION OF ECONOMIC REFORMS, no. 1 (April 12, 2019): 45–51. http://dx.doi.org/10.32620/cher.2019.1.06.
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Developed economies of individual states are becoming an example and set the pace of development for others. Countries that are now leading the way have brought people to the forefront with their spiritual, human and intellectual qualities. Ukraine has not yet taken this experience and goes in the opposite direction, devaluing all kinds of relations in the state. The purpose of the research is to highlight the state of the organization of interaction of the population with all branches of power in order to understand and identify the steps towards the development of the knowledge economy. The object of research is the social complex of living conditions of the population of Ukraine, as the basis for the formation of value orientations of the knowledge economy. The methods used of the research were the practical side of the built relationship between the population and authorities at all levels. The hypothesis of the research is the idea that everyone should take his worthy place to shift a car called State in the direction of improving the quality of social relations, which will serve to increase the economic component. The statement of basic materials. To date, the state of interaction and communication with government is striking by the depreciation and neglect of moral, ethical and legal standards. The incompetence of the authorities and the high corruption of all structures leads to disruption of relations between all segments of the population. The great anti-social orientation of many laws and reforms does not allow a citizen to develop and realize his potential, as the consciousness of more than half of the population has mastered a single opinion – how to survive. The originality and practical significance of the research. To achieve economic growth and the implementation of large-scale innovation, you need to start with radical changes in the social plane. The proposed steps will improve the relations between the people and the authorities, establish dialogue and restore confidence in the state apparatus. Conclusions of the research. Based on this study, we can understand that we need to radically revise the relations between the population and the authorities and to be guided by common sense when making decisions that can harm another person
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Pechenskaya-Polishchuk, Mariya A., and Mikhail K. Malyshev. "Malyshev Key Factors Affecting the Corporate Tax Levied from Russian Ferrous Metallurgy Corporations to Regional Budgets." REGIONOLOGY 29, no. 1 (March 30, 2021): 10–36. http://dx.doi.org/10.15507/2413-1407.114.029.202101.010-036.
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Introduction. The processes of budgetary destabilization in Russia, especially at the regional level, have become protracted, which means that ways to overcome them should be devised. A considerable part of the budgetary problems of the regions is associated with the shortcomings of the tax policies, in particular, with the component related to the taxation of profits of large companies. The purpose of the article is to reveal the factors influencing the volume of corporate tax revenues to regional budgets from Russian ferrous metallurgy corporations, on the basis of the results of the study conducted. Materials and Methods. Data from the Federal Tax Service in the Vologda, Chelyabinsk and Lipetsk Regions and from the Federal State Statistics Service were analyzed, as well as the reports on the financial and production performance and annual reports of such metallurgical corporations as Severstal, MMK, and NLMK. Both the horizontal (dynamic) analysis, showing changes in indicators, and the vertical (weight) analysis, revealing the role of each indicator of financial performance, was performed. Content analysis made it possible to identify the cause-and-effect relationships of changes in the dynamics and structure of indicators. Results. The study has revealed the imperfection of the regulatory and legal instruments currently in force in Russia in relation to large taxpayers. First of all, this concerns the amount of the corporate tax, which was negatively influenced by the peculiarities of the dividend policies of enterprises and the volumes of commercial and administrative expenses. The depreciation of the national currency had a positive impact on the export proceeds, which led to a twofold increase in the total ruble gains of all enterprises under study on average, but not to a corresponding increase in the amount of the corporate tax revenues to the budget. Discussion and Conclusion. Taking into account the identified factors will make it possible to further substantiate measures to increase the efficiency of state’s taxation policies in relation to large business, which is necessary to mobilize corporate tax revenues to the country's budget system and to develop its territories. The results of this study will be useful for public authorities responsible for making decisions in the field of interaction with business entities.
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Jonkman, R. M., C. F. M. Bos, J. N. Breunese, D. T. K. Morgan, J. A. Spencer, and E. Søndenå. "Best Practices and Methods in Hydrocarbon Resource Estimation, Production and Emissions Forecasting, Uncertainty Evaluation, and Decision Making." SPE Reservoir Evaluation & Engineering 5, no. 02 (April 1, 2002): 146–53. http://dx.doi.org/10.2118/77280-pa.
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Summary On behalf of a group of sponsors consisting of the Norwegian Petroleum Directorate (NPD) and most E&P companies active in Norway, a work group was established to author a report on the best practices and methods in hydrocarbon resource estimation, production and emissions forecasting, uncertainty evaluation, and decision making. The work group is part of Norway's forum for Forecasting and Uncertainty evaluatioN (FUN). Following a detailed data acquisition and interviewing phase used to establish an inventory of the current practice of all sponsors involved, the work group postulated a relationship between a company's practices and its economic performance. A key distinguishing factor between companies is the degree to which probabilistic methods are adopted in integrated multidisciplinary processes aimed at supporting the decision-making process throughout the asset life cycle and portfolio of assets. Companies have been ranked in terms of this degree of integration, and best practices are recommended. In many companies, a gap seems to exist between available and applied technology. Data and (aggregated) information exchange between governments and companies is also discussed. A best practice based on their respective decision-making processes is recommended. Introduction FUN1 was established in 1997 and has 18 member companies, in addition to NPD. The forum is a Norwegian Continental Shelf (NCS) arena used to determine best practices and methods for hydrocarbon resource and emissions estimation, forecasting uncertainty evaluation, and decision making. It focuses on matters related to forecasting and uncertainty evaluation of future oil and gas production. Its main purpose is to optimize the interplay between the private industry and the national authorities wishing to regulate their national assets. The basic question that began the FUN Best Practices project was whether the accuracy of Norway's historical production forecasts has been disappointing because of erroneous contributions from the companies or because of wrong aggregation by NPD. Which best practices could improve this situation? Whereas reserves form the basis for production, capital expenditures, operating expenditures, and emissions forecasting, the decision-making process in the various companies and national authorities links the various components together. Using the latest guidelines created by SPE, the World Petroleum Congresses (WPC), and the American Assn. Of Petroleum Geologists (AAPG)2 for reserves reporting (allowing the use of probabilistic methods), the project concentrated on assessing the potential advantages of probabilistic techniques when used in combination with fully integrated asset management workflow processes. After a discussion of the current practices of the various companies and authorities visited, best practices are formulated in the fields of estimating reserves, production, costs and emissions forecasting, decision making, planning, and communications. The paper concludes with recommendations on how to move from the current practices to the desired best practices. Methodology of the Study The methodology used by the FUN Best Practices Team involved a series of interviews with:The Norwegian Operating Units of the oil companies sponsoring the project to obtain their views on the current practices.The Norwegian authorities.The headquarters of several major oil companies to obtain their views on best practices in production and emissions forecasting and decision making.Government officials in other major oil- or gas-producing countries to learn from their experiences. The interview comments were analyzed, and a set of best practices was formulated. A project currently in progress concentrates on disseminating the best practices through workshops and elearning combined with classical training courses. Current Practices Reserves Estimation. All companies trading on the New York Stock Exchange (NYSE) use the U.S. Securities and Exchange Commission (SEC) reporting standards, which are encumbered with anomalies as to changes in (end-year) oil prices, novel contracts (production sharing), and a modification for North Sea fields (by exception). They are difficult to change because such changes would have consequences for financial reporting by means of the (unit of production) depreciation of capital assets by the oil companies. Most companies adhere to the SEC rules for reporting proved reserves as a single, deterministic number. Commonly, however, probabilistic methods are used internally; only recently did a few governments start to ask for probabilistic reserves reporting from the companies. In response, SPE, WPC, and AAPG have formulated guidelines that include the option for probabilistic reserves reporting. The standard adopted by NPD3 relates reserves to their maturity and is, with a few minor modifications, eminently suitable to be linked with business processes, as is done internally by several oil companies. It appears that, for a number of companies, the NPD classification is not too different from the systems used internally, which are indeed linked, in some cases, to a business process. For some companies with simpler classifications, additional work will be required to comply with the NPD standards. In Table 1, the various standard classifications and those used by the companies are compared.
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Muhartono, Rizky, Ahmad Zamroni, and Zahri Nasution. "EVALUASI KEBIJAKAN PENGATURAN SISTIM BAGI HASIL (Kasus Implementasi Undang-undang Bagi Hasil (UUBH) No. 16/1964 pada Perikanan Rumpon di Kabupaten Badung, Bali)." Jurnal Kebijakan Sosial Ekonomi Kelautan dan Perikanan 2, no. 2 (December 18, 2012): 103. http://dx.doi.org/10.15578/jksekp.v2i2.9278.
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Tulisan ini didasarkan pada hasil penelitian yang dilaksanakan di Desa Kedonganan, Kabupaten Badung, Bali. Tujuan penelitian ini adalah untuk melakukan evaluasi terhadap implementasi UU Bagi Hasil No. 16/1964. Pendekatan studi kasus diterapkan dalam penelitian ini. Data diperoleh melalui wawancara dengan responden yang dipilih berdasarkan metode purposive sampling. Responden yang terpilih merupakan nelayan rumpon yang telah bekerja minimal satu tahun. Mengacu pada pendekatan evaluasi kebijakan, analisis mencakup aspek materi, aspek implementasi dan aspek faktor penentu. Dari pendekatan analisis tersebut, diperoleh kesimpulan-kesimpulan sebagai berikut: Pertama, teridentifikasi adanyaketidaksesuaian penerapan UU di lapangan, antara lain dalam hal besaran proporsi, beban tanggungan, dan jangka waktu perjanjian; Kedua, kelemahan yang menyebabkan penyimpangan tersebut, terjadi baik padaaspek materi maupun implementasi. Pada aspek materi, ditemukan bahwa produk hukum tersebut tidak selaras dengan kondisi lokal, termasuk adat setempat. Sementara itu, pada aspek implementasi, produk hukum tersebut tidak berjalan baik karena keterbatasan informasi, ketiadaan ruang untuk modifikasi, dan ketiadaan lembaga kontrol yang secara efektif mengawal pelaksanaannya. Rekomendasi yang dirumuskan berdasarkan hasil penelitian ini adalah: (1) Beberapa pasal UU 16/1964 sebaiknya disempurnakan, yaitu yang menyangkut bagian pemilik modal, biaya penyusutan aset, dan umur ekonomis aset produksi dalam perhitungan bagi hasil; (2) Perlu diberikan mandat khusus kepada sebuah lembaga yang untuk melakukan pengawalan implementasi UU sehingga efektivitas UU dapat ditingkatkan; (3) Perlu disusun sebuah naskah akademis yang dikembangkan berdasarkan perluasan cakupan kajian ini, yang digunakan untuk mendorong penyempurnaan UU, sehingga selaras dengan kondisi saat ini, demi perkembangan perikanan yang lebih baik. Title: Evaluation of Policy on Benefit Shareing Systim (A case study on Implementation of Law 16/1964 in Rumpon Fishery of Badung Regency, Bali) This paper was based on the results of research conducted at Kedonganan, Badung Regency, Bali. Purpose of the research is to valuate the implementation of Benefit Sharing System Regulation No. 16/1964. Case study approach was adopted in this research. Data were obtained through interviews with selected respondents based on purposive sampling method. In this case, the rumpon fishers selected as respondent who has worked at least one year. Referring to the policy evaluation approach, the analyses covered three components: material, implementation, and factor aspects. Results showed the following: firstly, it was identified that that several applications deviated from those directed by the law. These included the proportion scheme, burden sharing and contract tenure. Secondly, it was observed that imperfection causing these deviations occurred in both the material and implementation aspects. Regarding material aspects, it was found that this legal product was incompatible with local conditions, including local traditions/customs. Meanwhile, concerning the implementation aspect, the law was found ineffective due to lacks of information, room for modification and effective control institution. In line with these findings, it is recommended that: (1) Several articles of the law, namely those related to the the share of capital owners, depreciation, and productive assets economic age should be refined; (2) A certain mandate should be granted to an institution so as that implementation can be carried out effectively, and (3) A study extending from these findings should be carried out to result in a white book aimed at revisiting the law, for the sake of better fishery development.