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Journal articles on the topic 'Component Depreciation method'

Author: Grafiati

Published: 4 June 2021

Last updated: 15 February 2022

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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 categor

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2

DeBruine, Marinus, and Parvez R. Sopariwala. "Capacity Costs with Time-Based and Use-Based Asset Value Attrition." Accounting Horizons 25, no. 2 (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 a

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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 (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 efficien

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Grubb, Farley. "Colonial New Jersey Paper Money, 1709–1775: Value Decomposition and Performance." Journal of Economic History 76, no. 4 (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 (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 lab

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6

Svoboda, P. "Valuation of tangible fixed assets pursuant to the Czech accounting law and international accounting standards." Agricultural Economics (Zemědělská ekonomika) 53, No. 10 (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, indicatin

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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, indicatin

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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 (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) variable

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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 (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) variable

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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 (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

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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 p

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KARTYSHEV, D. V., and O. M. KOTLUBAY. "METHODICAL FOUNDATIONS OF HARBOUR DUES CALCULATION DEVELOPMENT." Economic innovations 20, no. 3(68) (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

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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, № 3 (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 mon

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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

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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

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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 s

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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 (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 tr

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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 (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 go

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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 (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: bui

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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: orga

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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 (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

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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 (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 app

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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 accounti

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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 (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.

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Frolova, Natalia. "Assessment of the international competitiveness of the corporate income tax of Ukraine." Ekonomìka ì prognozuvannâ 2021, no. 1 (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

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Frolova, Nataliia. "Assessment of the international competitiveness of the corporate profit tax in Ukraine." Economy and forecasting 2021, no. 1 (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

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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 (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

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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 (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 benefi

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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

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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 (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

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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

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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 bloc

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Voinova, S. А. "The technical objects’ efficiency control by their renewal." Automation of technological and business processes 12, no. 3 (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 ma

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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 en

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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 (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 use

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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 (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, compa

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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 developmen

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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 (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

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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 f

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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 (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. T

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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 (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 approa

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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 (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.

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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

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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 (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 thre

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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 (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 sub

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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) a

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Машкіна, А. С. "ЕКОНОМІКА ЗНАНЬ: СОЦІАЛЬНО-ЕКОНОМІЧНІ ПЕРЕШКОДИ НА ШЛЯХУ ІННОВАЦІЙНОГО РОЗВИТКУ". TIME DESCRIPTION OF ECONOMIC REFORMS, № 1 (12 квітня 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

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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 (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 c

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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 (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 postulate

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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 (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 analisi

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