scholarly journals The mechanism of attracting investments in modernization of public utility facilities

2018 ◽  
Vol 193 ◽  
pp. 05079 ◽  
Author(s):  
Vyacheslav Teplyshev ◽  
Rima Petrosyan ◽  
Dmitriy Spitsov ◽  
Vitaly Smirnov ◽  
Maria Pushkareva
Keyword(s):  
Mathematical Modeling ◽  
Statistical Analysis ◽  
System Approach ◽  
Public Utility ◽  
Scientific Methods ◽  
Fixed Assets ◽  
Modern Methods ◽  
General Scientific

The purpose of the study is to develop theoretical provisions and practical tools for attracting investment resources for the renewal of the fixed assets of the housing and communal services enterprises (hereinafter Housing and Communal Services). In the article the condition and reveals, the trends in the development of the housing and communal services have been analyzed, the forms and methods of the attracting investment resources have been explored, a model for identifying the most priority projects for the reconstruction and renovation of the communal infrastructure have been formed, a mechanism for searching for and attracting extra-budgetary sources of the investment has been developed, and an algorithm for monitoring the effectiveness of the using extra-budgetary sources of the investment has been formed. The research was carried out using a system approach, economic and mathematical modeling, general scientific methods, methods and statistical analysis. The processing of the information obtained through analysis and modeling was carried out using modern methods that support collection procedures.

Organizational and Methodical Aspects of Accounting for Fixed Assets of Economic Entities in Various Areas of Activity

2021 ◽  
pp. 177-185
Author(s):  
Anna Yu. Latysheva ◽  
Anna V. Romanenko
Keyword(s):  
Economic Aspects ◽  
Specific Nature ◽  
Accounting Data ◽  
Factors Affecting ◽  
Scientific Methods ◽  
Economic Entity ◽  
Fixed Assets ◽  
Analysis And Synthesis ◽  
General Scientific ◽  
Theoretical Developments

The authors propose a differentiated approach to the organization of fixed assets accounting, which consists in structuring the account 01 “Fixed assets” depending on their areas of activity of economic entities. This article also substantiates the composition of analytical accounts of fixed assets in the context of factors affecting the accounting. The study was carried out on an urgent topic - the accounting of fixed assets is undergoing changes due to legislative innovations. In addition, organizational and economic aspects and factors of a specific, industry-specific nature are of no small importance when building a system of accounting for fixed assets. The analysis of the role and significance of the influence of the characteristics of various types of activities of economic entities on the accounting of fixed assets allows us to identify the directions and methods, the use of which will ensure a positive dynamics of the efficiency of the use of fixed assets and the growth of labor productivity. In the course of the research, general scientific methods of cognition were used, such as analysis and synthesis, consistency and complexity, analogy, comparative and logical approach. The organizational and methodological provisions developed by the authors of the article contribute to the development of the methodology of accounting for fixed assets of economic entities engaged in various types of activities. Some of the results of this study can serve as a vector for further practical and theoretical developments, increase the transparency, relevance, and analyticity of information about the activities of an economic entity based on accounting and management accounting data. The recommendations and approaches proposed by the authors of the article can be applied as a basis for improving the accounting and methodological support for the management of fixed assets of an economic entity.

scholarly journals Rules of Fixed Assets Accounting Should Be Changed

2020 ◽  
Vol 7 (1) ◽  
pp. 42-48
Author(s):  
V. G. Get’man
Keyword(s):  
Current Model ◽  
Production Capacity ◽  
Production Costs ◽  
Scientific Methods ◽  
Legal Norms ◽  
Managerial Decisions ◽  
Fixed Assets ◽  
Analysis And Synthesis ◽  
General Scientific

Nowadays the role of accounting in managing the economy of businesses is increasing. Accounting is one of the main information sources for making managerial decisions in organizations. However its current model calls for improvement of accounting of production capacity of economic entities namely accounting of fixed assets. The article aims at substantiating and developing the recommendations on how to improve the organization and methodology of fixed assets accounting. The existing legal norms and rules make the methodological basis for the study. The general scientific methods of comparison, deduction, analysis and synthesis are used in the study. The critical analysis of existing regulations on accounting of the fixed assets reveals substantial drawbacks related to accounting of fixed assets at the end of the normative useful life if these assets are still used in production; costs of fixed assets modernization and costs of their major repair. The author makes certain proposals on the amendment of existing rules of fixed assets accounting in order to make the reporting of the economic processes in this area more realistic and transparent. These proposals should be considered in the first run by the specialists in accounting methodology when developing a new standard.

scholarly journals MATHEMATICAL MODEL OF THE MANAGEMENT OF DEVELOPMENT OF INTEGRATED BUSINESS STRUCTURES

Management ◽  
2021 ◽  
Vol 33 (1) ◽  
pp. 132-140
Author(s):  
Asem Djamal Dawoud
Keyword(s):  
Mathematical Modeling ◽  
Research Methods ◽  
Integrated Management ◽  
Scientific Research ◽  
Economic Conditions ◽  
Scientific Methods ◽  
Analysis And Synthesis ◽  
General Scientific ◽  
Modern Economic ◽  
Business Structures

BACKGROUND AND OBJECTIVES. In modern economic conditions the formation of financial and economic factors to enhance the development of integrated business structures cannot take place without the active use of mathematical modeling methods. One of the main directions of improving the financial and economic mechanism is the use of these methods as an effective modern tool for strategic management of the development of integrated business structures.METHODS.The methodology of scientific research are general scientific and special research methods: All scientific research carried out within the framework of established integrated business structures, use general scientific methods, such as the method of scientific abstraction, the method of analysis and synthesis, the method of unity of historical and logical, positive and normative methods, as well as specific research methods. To the specific methods of research can be attributed modeling, which is presented in the study as the basis for effective management of the development of integrated business structures.FINDINGS. The hypothesis of the scientific study is to model the process of development of integrated business structures as a given condition for managing the available combined potential. The aim of the study is to substantiate theoretically the use of mathematical modeling in the management of the development of integrated business structures.CONCLUSION. It was determined that in modern conditions, under the specifics of the formation and development of integrated management structures, which includes many structural units, to improve the management mechanism can be achieved by using as an effective tool of computer technology, allowing a flexible and responsive to changing economic conditions.

Trends in Russian leasing business development at the present stage

2020 ◽  
Vol 13 (1) ◽  
pp. 85-96
Author(s):  
I.I. Nurtdinov
Keyword(s):  
Russian Federation ◽  
Business Development ◽  
Scientific Methods ◽  
Russian Economy ◽  
Fixed Assets ◽  
General Scientific ◽  
Geographical Expansion ◽  
The Russian Federation ◽  
Production Capacities ◽  
Market Relations

Subject. The article presents trends in leasing business development under processes of innovative development of market relations. It also addresses aspects of leasing business development in the Russian Federation and its influence on updating the fixed assets of economic entities. Objectives. The aim is to identify trends in the development of leasing business in the Russian Federation, analyze the current condition of leasing operations in constantly changing environment. I analyze changes in main indicators of leasing business development, which can contribute to renewal of production capacities of enterprises operating in various sectors of economy in the current conditions of sanctions and restrictions. Methods. The study draws on the method of comparative analysis and general scientific methods of research. Results. The study establishes that leasing companies have an ability to retain a potential client, who is a borrower of the Bank, and who can become a lessee, and a potential lessee client may become a client of the Bank. Conclusions. The geographical expansion of leasing business in the Russian economy contributes to the modernization of production facilities of economic entities. This provides an additional drive for improving the economic growth of our country.

scholarly journals Problems of Lending to Small and Medium-Sized Businesses during the COVID-19 Pandemic

2021 ◽  
pp. 089-097
Author(s):  
V. I. Menshchikova ◽  
Keyword(s):  
Comparative Analysis ◽  
Statistical Analysis ◽  
Interest Rates ◽  
Research Methodology ◽  
Small Enterprises ◽  
Theoretical Knowledge ◽  
State Support ◽  
Scientific Methods ◽  
General Scientific ◽  
Lending Activity

The article examines the problems of lending to small and medium-sized businesses, aggravated by the COVID-19 pandemic. The research methodology is based on general scientific methods of cognition, methods of comparative analysis, as well as such methodological tools as: analytical introspection, theoretical knowledge, statistical analysis. It is concluded that in recent years, due to the increase in the volume of loans issued to small and medium-sized businesses, there is a decrease in interest rates on loans issued to them, but at the same time there was a decrease in the number of small and medium-sized businesses. It was determined that due to the growth of lending activity of small enterprises, not only the total volume of loans issued, but also the amount of overdue debts increased. It was revealed that the coronavirus pandemic has exacerbated the existing lending problems for small and medium-sized businesses. It is concluded that state support today seems to be a key mechanism for solving not only the problems of lending to small and medium-sized businesses, but also their further functioning.

Improving the methods of depreciation

2020 ◽  
Vol 19 (3) ◽  
pp. 520-540
Author(s):  
A.F. Chernenko ◽  
T.N. Maslova
Keyword(s):  
Production Process ◽  
Limit State ◽  
Production Costs ◽  
New Method ◽  
Ultimate Limit State ◽  
Universal Method ◽  
Scientific Methods ◽  
Fixed Assets ◽  
General Scientific ◽  
Ultimate Limit

Subject. The article deals with justification and development of a new method for calculating depreciation of fixed assets. Objectives. The purpose is to devise a universal method of depreciation, enabling to correctly assess the participation of fixed assets in the production process and reliably form production costs. Methods. The study employs general scientific methods of analysis. Results. We reviewed existing methods for calculating depreciation of fixed assets that are prescribed by laws and regulations on accounting and taxation, substantiated the need for improving the methods for calculating depreciation of fixed assets of commercial enterprises to form correct cost of production, reflect the real participation of fixed assets in the production process, obtain adequate information for analyzing the efficiency of use of fixed assets. The paper presents a new method to accrue depreciation of fixed assets from the perspective of the time the fixed asset reaches its ultimate limit state. The proposed method is not yet approved by legislative authorities and cannot be used for tax and accounting purposes. Enterprises can accrue depreciation under our method for the purposes of management accounting and analysis. Conclusions. Calculation of depreciation based on the useful life of fixed assets will permit to assess the degree of real participation of instruments of labor in the production process, to obtain objective information about depreciation of fixed assets.

scholarly journals Anti-corruption expertise of regulatory legal acts and their projects in the Russian Federation

2021 ◽  
Vol 7 (3D) ◽  
pp. 73-83
Author(s):  
Elena Vladimirovna Fomenko ◽  
Marina Nikolaevna Ilyushina ◽  
Zemfira Mukharbievna Kazachkova ◽  
Yury Alexandrovich Svirin ◽  
Elena Borisovna Kozlova
Keyword(s):  
Russian Federation ◽  
Main Approach ◽  
Scientific Methods ◽  
Domestic Legislation ◽  
New Knowledge ◽  
Modern Methods ◽  
General Scientific ◽  
The Russian Federation ◽  
Corruption Prevention ◽  
The Impact

The article examines the problematic issues of organizing and conducting anti-corruption expertise of regulatory legal acts and their projects in the context of the implementation of the state anti-corruption policy. The main approach to the study of the problems identified in the work is a scientifically-oriented desire to use a set of relevant modern methods of obtaining new knowledge in combination with the use of general scientific and private scientific methods that allow comprehensively considering the most important theoretical and practical aspects of the impact of anti-corruption expertise of regulatory legal acts and their projects on improving the effectiveness of corruption prevention in the context of the legal relations studied in the work. The problematic issues of organizing and conducting anti-corruption expertise of regulatory legal acts and their drafts have been outlined, mechanisms for improving modern domestic legislation, and the practice of its application in the studied area have been analyzed and substantiated.

scholarly journals Modern high-technological methods of forging overprinting seals and stamps in documents

2020 ◽  
Vol 2020 (3) ◽  
pp. 170-178
Author(s):  
Andrey Skripchenko ◽  
Elena Ivanova
Keyword(s):  
Physical Modeling ◽  
Digital Camera ◽  
High Tech ◽  
Technical Equipment ◽  
Empirical Knowledge ◽  
Current Time ◽  
Scientific Methods ◽  
Modern Methods ◽  
General Scientific ◽  
Technological Methods

The article analyzes the features of modern high-tech methods for counterfeiting overprinting of the seals and stamps in documents. All of them reflect the technological features and technical equipment current time in which they were invented and actively used. The authors pay special attention to the physical modeling of printing plates from overprinting of seals, computer modeling of digital images of overprinting took from the sealing, as well as the manufacture of counterfeit printing plates from digital camera-ready copies of the overprinting obtained in the process of computer simulation. The paper considers approximate sets of features characterizing various high-tech methods of counterfeiting overprinting of the seals and stamps in documents. In preparing the article, general-scientific methods of empirical knowledge (comparison, description), general-logical methods of analysis, synthesis, generalization, classification, as well as methods of systemic-structural analysis were used. The purpose of this study is to demonstrate the detected signs that characterize modern methods of counterfeiting overprinting of the seals and stamps in documents. The article’s conclusions are practically oriented and will enhance the detection and investigation of crimes committed using sham papers.

scholarly journals Geo-branding: Way from Image of the Territory to a Full-Measured Construct

2018 ◽  
pp. 133-136
Keyword(s):  
Economic Development ◽  
Russian Federation ◽  
System Approach ◽  
Scientific Methods ◽  
Strategy Of Development ◽  
Social And Economic Development ◽  
General Scientific ◽  
The Russian Federation ◽  
Basic Ideas ◽  
Effective Use

Today, cities cannot be regarded as closed independent systems. Interterritorial competition for a variety of development resources is growing steadily. Not only the creation and implementation of a strategy for social and economic development but also territorial branding enable to ensure the effective use of the potential of the territory and increase its competitiveness. The article discloses the essence of the concept of geobranding, its development and application practice in Russia and is only a small part of a full-fledged study of the process of creating Russian geobrands. The purpose of the article is to give basic ideas about the branding of territories in the Russian Federation in the interconnection of key processes in this area. The methodological basis was provided by general scientific methods, such as synthesis and induction, the system approach, and also the normative method. The main conclusion drawn on the basis of the processing of the regulatory and empirical base is that the territory brand is based on the previous creation of a strategy for branding the strategy of development of the territory.

scholarly journals Безвозвратные потери военнослужащих Красной армии, призванных из Калмыцкой АССР, в период Великой Отечественной войны по данным 1 и 2-го томов Книги «Память. Санл»: статистический анализ по времени, месту рождения и призыва

2021 ◽  
Vol 14 (5) ◽  
pp. 956-971
Author(s):  
Valentina N. Vorobyova ◽  
Keyword(s):  
Statistical Analysis ◽  
Birth Date ◽  
Scientific Methods ◽  
Main Research ◽  
Annotated List ◽  
Birth Place ◽  
Wide Range ◽  
Great Patriotic War ◽  
Red Army ◽  
General Scientific

Introduction. The article deals with statistical analysis of the data borrowed from volumes 1 and 2 of the edition titled ‘Memory. Sanl’. The volumes publish annotated lists of 22.9 thousand Red Army servicemen in the category of fatal casualties (KIAs, DOWs and MIAs) from the Great Patriotic War of 1941–1945, and most of the latter had been conscripted in the Kalmyk ASSR. Goals. The article compiles a database of Red Army conscripts from the Kalmyk ASSR further categorized as ‘fatal casualties’ (from the abovementioned edition) and attempts a statistical analysis by year of birth, place (district) of birth, date and place (military commissariat) of conscription. Materials and methods. The main research source is the annotated list of Red Army’s casualties published in volumes 1 and 2 of ‘Memory. Sanl’. The author employs a wide range of scientific methods, both general scientific and historical ones. The need for statistical analysis results in the wide use of statistical and extrapolation methods. Results. The work shows that both the volumes contain quite a number of repetitions; there are also errors, inaccuracies, discrepancies. There is also simultaneous use of outdated and modern names of geographical objects. Therefore, the present compiled and corrected database contains a significant portion of statistical data categorized in terms of a variety parameters, and further use of the latter will contribute to the research of a collective portrait of Red Army servicemen conscripted in the Kalmyk ASSR during the Great Patriotic War.

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