Interest of seeing Precision Viticulture through two distributed competences: Determination of resources and schemes allowing some practical recommendations

The article examines the influence of technological features of enterprises on the classification and assessment of costs, as well as on the calculation of production costs in management accounting.Scientific proposals and practical recommendations for ensuring financial stability are given as a result of the analysisof the technical and economic state of the enterprise.Кеуwords:Technological processes, technical requirements, rationing, classification of costs, cost estimation, cost calculation

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How to measure and report the capacity of electrochemical double layers, supercapacitors, and their electrode materials

Journal of Solid State Electrochemistry ◽

10.1007/s10008-020-04804-x ◽

2020 ◽

Vol 24 (11-12) ◽

pp. 3215-3230 ◽

Cited By ~ 3

Author(s):

Yuru Ge ◽

Xuan Xie ◽

Jessica Roscher ◽

Rudolf Holze ◽

Qunting Qu

Keyword(s):

Electrode Materials ◽

Experimental Methods ◽

Double Layers ◽

Charge Storage ◽

Redox Processes ◽

Solution Interface ◽

Interfacial Capacitance ◽

Electrochemical Double Layer ◽

Practical Recommendations

Abstract Relevant fundamentals of the electrochemical double layer and supercapacitors utilizing the interfacial capacitance as well as superficial redox processes at the electrode/solution interface are briefly reviewed. Experimental methods for the determination of the capacity of electrochemical double layers, of charge storage electrode materials for supercapacitors, and of supercapacitors are discussed and compared. Intrinsic limitations and pitfalls are indicated; popular errors, misconceptions, and mistakes are evaluated. The suitability of available methods is discussed, and practical recommendations are provided.

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Determination of elastic modulus of thin layers using nanoindentation

Journal of Materials Research ◽

10.1557/jmr.1997.0327 ◽

1997 ◽

Vol 12 (9) ◽

pp. 2475-2484 ◽

Cited By ~ 273

Author(s):

J. Menčík ◽

D. Munz ◽

E. Quandt ◽

E. R. Weppelmann ◽

M. V. Swain

Keyword(s):

Thin Film ◽

Experimental Data ◽

Elastic Modulus ◽

Linear Function ◽

Thin Layers ◽

Film Substrate ◽

Comparison Of The Results ◽

Practical Recommendations ◽

Indentation Response

Elastic modulus of thin homogeneous films can be determined by indenting the specimen to various depths and extrapolating the measured (apparent) E-values to zero penetration. The paper shows the application of five approximation functions for this purpose: linear, exponential, reciprocal exponential, Gao's, and the Doerner and Nix functions. Comparison of the results for 26 film/substrate combinations has shown that the indentation response of film/substrate composites can, in general, be described by the Gao analytical function. In determining the thin film modulus from experimental data, satisfactory results can also be obtained with the exponential function, while linear function may be used only for thick films where the relative depths of penetration are small. The article explains the pertinent procedures and gives practical recommendations for the testing.

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Polarimetric Radar Characteristics of Melting Hail. Part II: Practical Implications

Journal of Applied Meteorology and Climatology ◽

10.1175/jamc-d-13-074.1 ◽

2013 ◽

Vol 52 (12) ◽

pp. 2871-2886 ◽

Cited By ~ 57

Author(s):

Alexander V. Ryzhkov ◽

Matthew R. Kumjian ◽

Scott M. Ganson ◽

Pengfei Zhang

Keyword(s):

Attenuation Correction ◽

Fuzzy Logic Algorithm ◽

Freezing Level ◽

Size Dependent ◽

Combined Use ◽

Melting Characteristics ◽

Differential Reflectivity ◽

Theoretical Simulations ◽

Practical Recommendations

AbstractThe results of theoretical modeling in Part I are utilized to develop practical recommendations for developing the algorithms for hail detection and determination of its size as well as attenuation correction and rainfall estimation in the presence of hail. A new algorithm for discrimination between small hail (with maximal size of less than 2.5 cm), large hail (with diameters between 2.5 and 5.0 cm), and giant hail with size exceeding 5.0 cm is proposed and implemented for applications with the S-band dual-polarization Weather Surveillance Radar-1988 Doppler (WSR-88D) systems. The fuzzy-logic algorithm is based on the combined use of radar reflectivity Z, differential reflectivity ZDR, and cross-correlation coefficient ρhv. The parameters of the membership functions depend on the height of the radar resolution volume with respect to the freezing level, exploiting the size-dependent melting characteristics of hailstones. The attenuation effects in melting hail are quantified in this study, and a novel technique for polarimetric attenuation correction in the presence of hail is suggested. The use of a rainfall estimator that is based on specific differential phase KDP is justified on the basis of the results of theoretical simulations and comparison of actual radar retrievals at S band with gauge measurements for storms containing large hail with diameters exceeding 2.5 cm.

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On determination of the deadlines with regards to restrictions arising after the dismissal of civil servants for loss of credibility

Административное и муниципальное право ◽

10.7256/2454-0595.2021.5.35589 ◽

2021 ◽

pp. 9-14

Author(s):

Tigran Antonovich Zanko

Keyword(s):

Civil Service ◽

Criminal Responsibility ◽

Civil Servants ◽

Negative Consequences ◽

Federal Law ◽

Legal Norms ◽

The Subject ◽

Service Legislation ◽

Practical Recommendations

The subject of this research is the legal norms that regulate the consequences of bringing civil servants to responsibility in the form of dismissal due to loss of credibility. It is noted that the current norms of civil service legislation do not contain specific deadlines for restrictions upon the admission to civil service after dismissal for loss of credibility. It is also indicated that the exclusion of a citizen from the register of persons dismissed for loss of credibility does not prevent negative consequences such as failure to enter into civil service is indefinite per se. The author compares the sanctions that restrict the admission of individuals to civil service within the framework of disciplinary, administrative, and criminal responsibility. The main result lies in formulation of practical recommendations for the improvement of civil service legislation, namely clarification of the paragraph 10, of the Part 1 of the Article 16 of the Federal Law No. 79-FZ for determination of the term in which the restriction caused by dismissal for loss of credibility is imposed on the entry into civil service. The article also suggests the mechanism for admission to civil service of persons who have been dismissed for loss of credibility, with participation of the Commission for combatting corruption-related offences.

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Determination of Sugar, pH, and Anthocyanin Contents in Port Wine Grape Berries through Hyperspectral Imaging: An Extensive Comparison of Linear and Non-Linear Predictive Methods

Applied Sciences ◽

10.3390/app112110319 ◽

2021 ◽

Vol 11 (21) ◽

pp. 10319

Author(s):

Véronique Gomes ◽

Ricardo Rendall ◽

Marco Seabra Reis ◽

Ana Mendes-Ferreira ◽

Pedro Melo-Pinto

Keyword(s):

Hyperspectral Imaging ◽

Predictive Analytics ◽

Good Choice ◽

Fully Integrated ◽

Regression Methods ◽

Grape Berries ◽

Predictive Methods ◽

Non Linear ◽

Precision Viticulture

This paper presents an extended comparison study between 16 different linear and non-linear regression methods to predict the sugar, pH, and anthocyanin contents of grapes through hyperspectral imaging (HIS). Despite the numerous studies on this subject that can be found in the literature, they often rely on the application of one or a very limited set of predictive methods. The literature on multivariate regression methods is quite extensive, so the analytical domain explored is too narrow to guarantee that the best solution has been found. Therefore, we developed an integrated linear and non-linear predictive analytics comparison framework (L&NL-PAC), fully integrated with five preprocessing techniques and five different classes of regression methods, for an effective and robust comparison of all alternatives through a robust Monte Carlo double cross-validation stratified data splitting scheme. L&NLPAC allowed for the identification of the most promising preprocessing approaches, best regression methods, and wavelengths most contributing to explaining the variability of each enological parameter for the target dataset, providing important insights for the development of precision viticulture technology, based on the HSI of grape. Overall, the results suggest that the combination of the Savitzky−Golay first derivative and ridge regression can be a good choice for the prediction of the three enological parameters.

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ABOUT PLOT AREA DETERMINATION IN CASE OF REQUIRED COORDINATE SUPPORT DEFICIENCY

Vestnik SSUGT (Siberian State University of Geosystems and Technologies) ◽

10.33764/2411-1759-2021-26-3-138-146 ◽

2021 ◽

Vol 26 (3) ◽

pp. 138-146

Author(s):

Viktor N. Klyushnichenko ◽

◽

Gennady P. Martynov ◽

Galina I. Yurina ◽

◽

...

Keyword(s):

Main Parameter ◽

High Accuracy ◽

Significant Part ◽

Land Plot ◽

Control Functions ◽

Plot Area ◽

The Given ◽

Practical Recommendations ◽

Area Determination

The article is devoted to the relevant problem of the adjustment of different-time and different-accuracy results of land plot coordination support which highly require cadastral registration. The most significant factor in the given case is the area of a land plot, which is its main parameter being taken into account in determination of type of permitted use, cadastral value, land tax and rent. Therefore, area determination requires rather high accuracy, in particular, for garden and vegetable garden plots. According to statistics the significant part of earlier registered land plots contains errors, that’s why there are often the cases when adjacent plots overlap or their area is determined obviously incorrectly. Such situations require solutions, which are based on repeated cadastral measurements with possible use of several options for determination of adjacent plots areas, which were considered in working formulas of Heron and Brahmagupta. The given formulas do not use land plot boundary points coor-dinates, that’s why they can perform some control functions in cases of repeated coordinate determi-nation in such situations. The result of the present research was the formulation and solution of the problem of clarifying the location of gardening land plots and summer cottages in general that were previously approximated to the locality. The results of cadastral activities characterized the essence and content of using the formulas of Geron and Brahmagupta for calculating the values of areas, an analysis is carried out and practical recommendations for their use are given.

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ECONOMIC FORENSIC AUDIT AS EVIDENCE IN THE INVESTIGATIONS OF THE TAX CRIMES

Black Sea Economic Studies ◽

10.32843/bses.64-25 ◽

2021 ◽

Author(s):

Olha Leha ◽

Ludmyla Yaloveha ◽

Tetiana Priydak

Keyword(s):

Value Added ◽

Evidence Base ◽

Organizational Research ◽

Tax Legislation ◽

Analysis And Synthesis ◽

Accounting Expertise ◽

Further Development ◽

Research Stage ◽

Practical Recommendations

The increase in the number of violations of tax legislation on the payment and settlements of taxes and fees in Ukraine, as well as the complication of the forms and means of committing such violations, necessitate a detailed study and improvement of the theoretical and methodological foundations of forensic audit. In addition, the lack of a forensic audit of settlements related to certain types of taxes and fees, among the certified and recommended for use in the Register of forensic audit methods, determines the relevance and timeliness of the research topic. The purpose of this article is to substantiate theoretical and methodological provisions and develop practical recommendations for the forensic audit of settlements related to the payment of taxes and fees. The article uses the following research methods: induction and deduction, analysis and synthesis, abstract-logical, cause-and-effect relationship. The results of the study are: study of the dynamics of tax crimes in Ukraine in recent years; substantiation of the main types of tax violations that are objects of forensic audit; determination of the features of the methodology of forensic audit of settlements related to the payment of taxes and fees; generalization of the evidence base, which is the basis for a forensic audit of settlements related to the payment of taxes and fees; development of a general algorithm for forensic accounting expertise of settlements related to the payment of taxes and fees, in the context of the main stages: preparatory, organizational, research, final. Attention should be paid to the generalization of the main procedures used at the research stage, in the context of the main types of tax settlements during conducting an expert study of adjusted tax revenues, tax expenses; calculation and payment of value added tax, personal income tax, and environmental tax. The results of the study should contribute to the further development and improvements of the theoretical and methodological foundations of forensic audit of settlements related to the payment of taxes and fees, a full and comprehensive study of the actual circumstances of the case, and also aim to create opportunities to increase the certainty of the conclusions of forensic auditors.

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Determination of the Most Effective Ways of Implementing Sustainable Development Projects in Companies of the IT Industry

Scientific Research and Development Russian Journal of Project Management ◽

10.12737/article_5d9c42e89a5379.72506542 ◽

2019 ◽

Vol 8 (2) ◽

pp. 39-52

Author(s):

Олег Телков ◽

Oleg Telkov

Keyword(s):

Sustainable Development ◽

Regression Analysis ◽

Financial Performance ◽

Economic Indicators ◽

Development Projects ◽

It Industry ◽

Practical Recommendations

The paper presents the determination of the most effective ways of implementing sustainable development projects in companies of the IT industry. The main result of the work is a list of practical recommendations in the field of determining the optimal focus for the implementation of sustainable development projects. The list of recommendations is formed on the basis of regression analysis of the dependence of financial performance of companies on various factors in the field of sustainable development and case study of the features of sustainable development projects in various companies in the it industry and its relationship with financial and economic indicators and the overall level of sustainable development of the company.

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The experience of psychodiagnostic and counselling work of the hotline in the conditions of pandemic in Transnistria

Психология и Психотехника ◽

10.7256/2454-0722.2021.3.36238 ◽

2021 ◽

pp. 58-73

Author(s):

Yulia Bondarenko ◽

Natalia Kilinskaia ◽

Alla Buchkova

Keyword(s):

Large Scale ◽

Emergency Situation ◽

Psychological Support ◽

Rapid Diagnostics ◽

Emotional Experiences ◽

Emergency Situations ◽

Regional Component ◽

Cis Countries ◽

Practical Recommendations

The subject of this research is the interaction of psychologists with the callers to psychological support hotline in the conditions of pandemic in Transnistria. The authors explore the peculiarities of communication between specialists and clients of the crisis hotline in the time of large-scale emergency situation. The article describes the experience of organizing and functioning of the open hotline within the regional component in Transnistria during 2020–2021. Special attention is given to structurization of the principles and technologies of the emergency psychological response in the work of psychological support lines under the conditions of the ongoing coronavirus pandemic. The authors determine the peculiarities of rapid diagnostics in the context of counseling over the phone, outline the stages, tasks and specificity of psychological counseling of hotline callers based on the sampling of over 2,000 callers, including 176 adolescents and young men. The novelty of this research consist in determination of the diagnostics and counseling in the work of the psychological support hotline based on the regional specificities features of Transnistria and conflict emotional experiences of its residents. Leaning on the acquired results, the author develops practical recommendations for the hotline specialists of rendering psychological supports in the CIS countries, taking into account changing requests of the citizens in the conditions of crisis and emergency situations. The analysis of the results reveals the nature of appeals of the citizens to hotline and their conflict emotional experiences in the time of COVID-19 pandemic. The conclusion is made that the crucial components in interaction the psychologists and callers to the psychological support hotline in the context of the pandemic in Transnistria are associated with anger, frustration, experiencing loss, depressive states, child-parent relations, and distance learning.

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