scholarly journals Feasibility study of the project of using own-produced mayonnaise at a public catering enterprise

2021 ◽  
Vol 37 ◽  
pp. 00067
Author(s):  
Natalia Bugaets ◽  
Igor Tereshchenko ◽  
Andrew Yakimenko ◽  
Ivan Bugaets

The relevance of the issue considered in the paper follows from the current state of development of public catering, when the recipe components of industrial production (sauces, seasonings, marinades, semi-finished products, etc.) are replaced by products produced at the enterprises of the food industry. The technology and formulations of fat and oil products of emulsion nature - mayonnaise, enriched with biologically active additives with high nutritional and functional properties have been developed. The paper substantiates an approach to the feasibility study for the production of mayonnaise for functional purpose using acid-soluble chitosan, protein concentrate from sesame seeds and β-carotene at public catering establishments. On the basis of production and financial plans, analysis of project risks, an assessment of the economic efficiency from the introduction and implementation of the developed technological solutions was made. The production plan includes the following structural elements: the volume of capital investments, the capacity of the enterprise, the program for the production and sale of products, wages, the cost of fixed assets, the cost of production and sales of products. The financial plan included the volume of project financing, calculations of taxes, cash receipts and payments.

Author(s):  
R.A. Maisky ◽  
◽  
G.Z. Nizamova ◽  
Yu.A. Pavlova ◽  
◽  
...  

When assessing the value of capital investments, they often do not pay due attention to those capital investments that are associated with the formation of a sufficient amount of working capital, focusing on fixed assets. Meanwhile, capital investments in the project working capital formation are necessary to cover the costs of the preparatory process, inventory formation, and the creation of a reserve for the period until payments are received for receivables on products sold. During the period of acquisition of assets, one of the important components of investment costs, along with capital expenditures in fixed assets and intangible assets, is net working capital, which is the cost of increasing working capital (current assets). It should also be noted that when evaluating the effectiveness of real investment projects at the stage of feasibility study, it is neither possible nor necessary to calculate net discounted income for individual periods, since at this stage of analysis, it is unlikely that annual differentiation of costs and results will be provided. Thus, when determining the effectiveness of an investment project at the stage of pre-feasibility study of the main decisions, it is justified to use simplified calculations of operating results based on annuity models. An important problem should be recognized as modeling the mechanism for returning invested amounts. To ensure the adequacy of the algorithm taking into account the reimbursement of non-recurring costs in the calculation of investment performance should take into account the flow of funds sinking Fund (in the form of means for reproduction of fixed assets and the depreciation; or funds that ensures return on investment). In the same section, the organization's assets that remain after the end of the business project should be taken into account. In the article, the authors present the improvement of the model for forming business project indicators at the pre-project stage of evaluating the effectiveness of investments, taking into account all these aspects.


2020 ◽  
Vol 42 (1) ◽  
pp. 42-51
Author(s):  
G.G. Geletukha ◽  
T.A. Zheliezna ◽  
S.V. Drahniev ◽  
A.I. Bashtovyi

Purpose of the work is to identify promising directions for using agribiomass for energy in Ukraine. Current state and prospects for the development of this segment of bioenergy are considered. Analysis of the strategic goals for bioenergy development set by the National Renewable Energy Action Plan until 2020 and Energy Strategy of Ukraine until 2035 shows that only wide involvement of agribiomass in the country's fuel and energy complex can ensure attainment of these goals. Ukraine has considerable potential of agricultural biomass. According to data of 2018, it is 10.1 Mtoe, which is 44% of the total bioenergy potential. The main constituents of agribiomass potential are cereal straw and by-products of grain corn production. Today, of the various types of agribiomass, sunflower husk is most actively used for energy: more than 63% of its potential. Utilization of the potential of other types of agricultural residues is between 0 and 3%. For Ukraine, the most promising direction is priority use of corn stover for energy. Feasibility study of corn stalks harvesting as well as production of briquettes and pellets from them was performed. Main factors affecting the cost-effectiveness of projects on solid biofuel production are cost of raw materials, manufacturing line productivity and sale price of the finished product. Results of the feasibility study show that corn briquettes and pellets can be competitive in the biofuel market of Ukraine, and their production can be a profitable business project.


Economical ◽  
2020 ◽  
Vol 1 (1(22)) ◽  
pp. 48-57
Author(s):  
Юлія Волкова ◽  

Research of the current state and structure of capital investments both in Ukraine in general and in the Donetsk region in particular, in the period 2011 - 2019, identification of negative trends and prospects, indication of certain proposals for attracting investment resources. Methodology. The research methodology is generally based on the methods of system analysis, generalization and comparison. Results.The main provisions in the formulation of the concept of "investment" were indicated, the classification structure of investments on various grounds is given. The dynamics of changes in the volume of capital investment in the economy of Ukraine, and, in particular, in the economy of Donetsk region for the period 2011 - 2019, which in turn allowed to determine the causes of fluctuations. The analysis of the structure of capital investments by sources and types of economic activity of Donetsk region is carried out, certain conclusions are made about the changes that took place in the studied period. Recommendations for improving the efficiency of investment attraction are provided. Scientific novelty. The main factors that constrain the attraction of investment in the economy of Ukraine and in the economy of Donetsk region are given. The most priority branch of the region’s economy for investors has been identified, and a structural analysis of capital investments in the region’s economy has made it possible to find out at the expense of which funds the enterprises are renewing their fixed assets. There are some suggestions for effective investment. Prospects for investing in the national economy are substantiated. Practical significance. The results of the study form a practical basis for finding additional sources of investment in economic activity of industrial enterprises on a sustainable basis.


TAPPI Journal ◽  
2014 ◽  
Vol 13 (11) ◽  
pp. 37-43 ◽  
Author(s):  
LIISA KOTANEN ◽  
MIKA KÖRKKÖ ◽  
ARI ÄMMÄLÄ ◽  
JOUKO NIINIMÄKI

The use of recovered paper as a raw material for paper production is by far the most economical and ecological strategy for the disposal of waste paper. However, paper production from recovered paper furnish generates a great amount of residues, and the higher the demand requirements for the end product, the higher the amount of rejected material. The reason for this is that the selectivity of the deinking process is limited; therefore, some valuable components are also lost in reject streams. The rejection of usable components affects the economics of recycled paper production. As the cost of waste disposal continues to increase, this issue is becoming more and more severe. This paper summarizes the current state of the resource efficiency in recycled pulp production and provides information on the volumes of rejected streams and the usable material within them. Various means to use these reject streams are also discussed, including the main findings of a recent thesis by the main author. This review summarizes current internal and external use of reject streams generated in the deinking operations.


2021 ◽  
Vol 22 (11) ◽  
pp. 5899
Author(s):  
Ewa Wrona ◽  
Maciej Borowiec ◽  
Piotr Potemski

CAR-T (chimeric antigen receptor T) cells have emerged as a milestone in the treatment of patients with refractory B-cell neoplasms. However, despite having unprecedented efficacy against hematological malignancies, the treatment is far from flawless. Its greatest drawbacks arise from a challenging and expensive production process, strict patient eligibility criteria and serious toxicity profile. One possible solution, supported by robust research, is the replacement of T lymphocytes with NK cells for CAR expression. NK cells seem to be an attractive vehicle for CAR expression as they can be derived from multiple sources and safely infused regardless of donor–patient matching, which greatly reduces the cost of the treatment. CAR-NK cells are known to be effective against hematological malignancies, and a growing number of preclinical findings indicate that they have activity against non-hematological neoplasms. Here, we present a thorough overview of the current state of knowledge regarding the use of CAR-NK cells in treating various solid tumors.


Electronics ◽  
2021 ◽  
Vol 10 (9) ◽  
pp. 1105
Author(s):  
Antonio D. Martinez-Perez ◽  
Francisco Aznar ◽  
Guillermo Royo ◽  
Santiago Celma

In the current state of the art, WiFi-alike standards require achieving a high Image Rejection Ratio (IRR) while having low power consumption. Thus, quadrature structures based on passive ring mixers offer an attractive and widely used solution, as they can achieve a high IRR while being a passive block. However, it is not easy for the designer to know when a simple quadrature scheme is enough and when they should aim for a double quadrature structure approach, as the latter can improve the performance at the cost of requiring more area and complexity. This study focuses on the IRR, which crucially depends on the symmetry between the I and Q branches. Non-idealities (component mismatches, parasitics, etc.) will degrade the ideal balance by affecting the mixer and/or following/previous stages. This paper analyses the effect of imbalances, providing the constraints for obtaining a 40 dB IRR in the case of a conversion from a one-hundred-megahertz signal to the five-gigahertz range (upconversion) and vice versa (downconversion) for simple and double quadrature schemes. All simulations were carried out with complete device models from 65 nm standard CMOS technology and also a post-layout Monte Carlo analysis was included for mismatch analysis. The final section includes guidelines to help designers choose the most adequate scheme for each case.


2018 ◽  
Vol 27 (07) ◽  
pp. 1860013 ◽  
Author(s):  
Swair Shah ◽  
Baokun He ◽  
Crystal Maung ◽  
Haim Schweitzer

Principal Component Analysis (PCA) is a classical dimensionality reduction technique that computes a low rank representation of the data. Recent studies have shown how to compute this low rank representation from most of the data, excluding a small amount of outlier data. We show how to convert this problem into graph search, and describe an algorithm that solves this problem optimally by applying a variant of the A* algorithm to search for the outliers. The results obtained by our algorithm are optimal in terms of accuracy, and are shown to be more accurate than results obtained by the current state-of-the- art algorithms which are shown not to be optimal. This comes at the cost of running time, which is typically slower than the current state of the art. We also describe a related variant of the A* algorithm that runs much faster than the optimal variant and produces a solution that is guaranteed to be near the optimal. This variant is shown experimentally to be more accurate than the current state-of-the-art and has a comparable running time.


Author(s):  
V. Sautkina

The following article is devoted to the study of current state of national education and healthcare systems. The cost of services in these areas constantly increases, there for even developed countries are forced to make significant efforts in order to maintain earlier achieved results. Due to this reason countries entered into the period of constant reforms with the purpose of maintaining that high level of health and educational services for all segments of population with a constant reduction of its volume of financing. The legal aspects of these changes are requiring manifestation of the will of politicians in order to overcome the opposition of parties which are defending their interests. As an example, the main opponents of the healthcare reforms proposed by Barak Obama in the USA are Republicans who are concerned about a significant increase of a state control over the entire national insurance system. The author comes to the conclusion that only joint actions of the government and every segment of population might actually improve the quality of medical and educational services.


2019 ◽  
Vol 4 (4) ◽  
pp. 241-249
Author(s):  
Nataliya KOVSHUN ◽  
Nataliya PIATKA

Introduction. The processes of globalization and social transformation have made environmen-tal conservation a priority, and therefore require some action to be taken to address environ-mental issues and the rational use of natural resources. The solution of the existing problems depends to a great extent on the functioning efficiency of the financial security system established in the country, the established composition and the volume of financing sources and certain directions of their use, which necessitates their scientific-based analysis. The purpose of the study is to investigate the state of financing environmental measures in Ukraine, to study the directions, dynamics and structure of costs for environmental protection, identifying features of financing environmental protection. Results. The comprehensive analysis of the dynamics of costs for environmental protection and rational use of natural resources is carried out. The main components of environmental expenditures are identified. Costs for environmental protection and rational use of natural resources by financing sources have been structured. The dynamics and structure of capital investments by nature conservation measures are investigated. The dynamics of the share of expenditures for environmental protection and rational use of natural resources in the GDP of Ukraine, as well as the share of capital investments (environmental) in the structure of capital investments of Ukraine are analyzed. The features of the current state of financing environmental protection and rational use of natural resources are highlighted. Conclusions. The results of the research made it possible to identify the main problems in the field of financial support for environmental protection and to outline the ways of their solution. The necessity of investments mobilization into nature protection activity is proved through development of appropriate means of economic stimulation and their legislative fixing, which will allow to solve the problem of financial support of environmental protection by diversification of financing sources. Keywords: costs for environmental protection, environmental activities, environmental measures, recurrent costs, capital investments, cost structure, financial support.


2021 ◽  
Author(s):  
Yuriy Lykholat

The book contains the study results of the environmental and soil conditions of the transformed territories, the ecological patterns of woody plants natural communities’ formation as well as the features of the herbaceous communities’ succession in flooded areas. The current state of forest areas is highlighted, the problems of forest management and their exploitation in Ukraine are outlined. Aspects of anthropogenic impact on natural aquatic ecosystems are shown and various biotesting methods of negative effects are characterized. The relationship between the presence of exogenous biologically active chemical compounds in the environment and damage to the endocrine system of animals has been revealed. The scientific manuscript is intended for ecologists, specialists interested in environmental management and environmental protection. The book may be useful for graduate students and scientific researchers.


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