scholarly journals Problems of intellectual property accounting in industrial enterprises in Russia

2021 ◽  
Vol 116 ◽  
pp. 00012
Author(s):  
Mikhail Gorodilov ◽  
Marina Naam ◽  
Yulia Murashova ◽  
Tatiana Ketova
Keyword(s):  
Intellectual Property ◽  
Intangible Assets ◽  
Practical Experience ◽  
Rational Use ◽  
Industrial Enterprises ◽  
Useful Life ◽  
The Moment ◽  
And Control ◽  
Intellectual Properties

This paper analyzes important accounting and financial problems associated with identification, determination of the moment of recognition, proper assessment of intellectual properties that are part of intangible assets, determination of their useful life, as well as the search for relevant methods of their depreciation. According to the generalization of theoretical and their own practical experience, the authors propose the approaches to solve these problems, designed to increase the level of reporting reliability for stakeholders, as well as to ensure proper accounting and control of these objects in order to provide their safety and rational use at industrial enterprises.

scholarly journals Modern theoretical and practical measures to improve the energy efficiency of industrial buildings in Zaporizhzhia

2021 ◽  
pp. 21-29
Author(s):  
D.S. Ivanenko ◽  
O.S. Ishchenko ◽  
O.M. Nazarenko
Keyword(s):  
Energy Efficiency ◽  
Practical Experience ◽  
Energy Resources ◽  
Rational Use ◽  
Improve Energy Efficiency ◽  
Industrial Enterprises ◽  
Energy Efficiency Improvement ◽  
Industrial Buildings ◽  
Cost Of Energy ◽  
The Difference

Abstract. Problem statement. The problem of improving the energy efficiency of industry is today one of the most pressing and is being developed in several modern areas. One of the leading directions in this field is the development of the principles of sustainable architecture. The purpose of the article is to identify the main measures for the rational use of thermal resources, reducing energy consumption at industrial enterprises, which leads to a significant impact on the development of the country in the European direction. The use of foreign approaches to form a holistic methodology for assessing energy efficiency. Analysis of publications. The study of not only foreign, but also domestic modern theoretical developments and practical experience will allow to achieve the goal − to increase an energy efficiency of industrial buildings in Zaporizhzhia region. There are examples among European countries, which largely meet modern requirements, including energy efficiency in industry. Results of the study. The effectiveness of measures to improve energy efficiency is defined as the difference in the cost of energy consumed after their implementation. The first step in obtaining the results of energy efficiency is an energy survey or energy audit. Upon completion of the above operations, the customer must be provided with a report on the inspection of the facility, which includes recommendations (measures) to reduce the consumption of fuel and energy resources and their feasibility study, as well as the energy passport of the facility. Conclusions. The paper identifies the main aspects that need to be considered when drawing up an energy saving program at an industrial enterprise, which includes measures to improve energy efficiency. Also identified the main means of improving the energy efficiency of industry in Zaporizhzhia. Keywords: energy efficiency of buildings; energy efficiency improvement; rational use of energy resources; industrial construction; reconstruction of industrial enterprises; heat saving

scholarly journals Primary Accounting of Non-Current Assets Held for Sale

2018 ◽  
pp. 66-74
Author(s):  
M. М. Shygun ◽  
N.O. Mychak
Keyword(s):  
Intangible Assets ◽  
Primary Documents ◽  
Rational Management ◽  
The Moment ◽  
And Control

The article is devoted to the study of the documentary support for operations with non-current assets held for sale. The importance of the study is determined by the fact that in the Ukrainian business accounting and recording practice, information about economic transactions with non-current assets held for sale is recorded in the forms approved for fixed and intangible assets that do not reflect all the aspects of accounting for non-current assets held for sale, which is inappropriate because it does not allow for their rational management and control. Despite the judiciousness of studies on recording of transactions with non-current assets, recording of transactions with non-current assets held for sale needs further studies because it is not sufficiently developed nowadays. Absence of special documentary support for accounting of non-current assets held for sale is emphasized. The article’s aim is to develop recommendations for improving the documentary support for transactions with non-current assets held for sale taking into account the economic substance and legal specifics of such transactions. The authors propose a form of the Act on reclassification of non-current assets into non-current assets held for sale, which can provides a substantiated documentary confirmation of the execution of such transactions. This form takes into consideration all the necessary information about recognition of an asset as one held for sale. The authors’ recommendations are given. In order to improve the recording of transactions with non-current assets held for sale, the primary documents should be issued not only at the moment of such assets reclassification, but also prior to their reclassification from non-current assets into non-current assets held for sale, and in the period of holding them for sale till the moment of transfer to the buyers.

scholarly journals DETERMINATION OF DIRECTIONS FOR THE MODERN INDUSTRIAL ENTERPRISES ACTIVITY IMPROVEMENT

2021 ◽  
Vol 1 (22(50)) ◽  
pp. 33-38
Author(s):  
Viktoriia Shevchenko
Keyword(s):  
Structural Changes ◽  
Practical Experience ◽  
Point Of View ◽  
Scientific Quality ◽  
Industrial Enterprises ◽  
Modern Development ◽  
Effective Combination ◽  
Institutional Costs ◽  
And Control ◽  
Structure Of Knowledge

The article identifies areas for improving the activities of modern enterprises in Ukraine. It was found that any industrial enterprise operates in conditions of limited resources, so in market conditions it always faces the acute problem of selecting the most effective combination of different resources, as well as the ability to replace a specific amount of any resource with the required number of any other resources in certain conditions. Changing the efficiency of different resources can be contradictory: so increasing the efficiency of living labor is provided by structural changes, which are accompanied by an increase in the share of fixed capital and in some cases sustainability, or even a decrease in its return, especially in the short term. From this point of view, general changes in efficiency, operating in different directions, can be part of the strategic policy of the enterprise, which takes into account the rotation of resources. It should also be borne in mind that changes in efficiency can be aimed at optimizing the structure of the resources sets. It is determined that the effectiveness of management is based on such internal characteristics of the enterprise as coordination of activities, systems of development, implementation and control of management decisions and, of course, their relationship with the market and institutional costs. Criteria of management efficiency cannot be studied without taking into account the technology by which the company is formed and developed within the external environment. There is a need to find a way to change this environment. Factors of change can be formed not only in the enterprise, but also outside it. This affects not only the relationship between different enterprises, but also between the enterprise and the state. It is concluded that the improvement of management is the most important factor in the modern development of economy, which allows to develop the activities of the enterprise, to increase its competitiveness. In improving the management of the enterprise, understanding its necessity, reflects the nature and features of the professional consciousness of the manager specifically the structure of knowledge, value system, research potential, practical experience, forward thinking. All these signs are in connection, combination and interaction. This characterizes the art of management, its scientific quality and efficiency.

Valuation of intangible assets and intellectual property

2017 ◽  
Author(s):  
Марина Федотова ◽  
Marina Fyedotova ◽  
Борис Леонтьев ◽  
Boris Leontev ◽  
Хамид Мамаджанов ◽  
...  
Keyword(s):  
Higher Education ◽  
Intellectual Property ◽  
Intangible Assets ◽  
Regulatory Framework ◽  
Federal State ◽  
Evaluation Report ◽  
Educational Standard ◽  
State Educational ◽  
Evaluation Approaches

The textbook examines the concepts and types of intangible assets (NMA) and objects of intellectual property (IP), information and regulatory framework for their identification and evaluation. Approaches and methods for estimating NMA and IP in each approach are given, examples are given of the determination of the value of HMA and IP by various methods. The requirements for the evaluation report on HMA and IP are described, and an example of the report on the evaluation of trademarks is analyzed. At the end of each section, control questions and practice-oriented tasks are presented. It meets the requirements of the Federal State Educational Standard of Higher Education of the latest generation. It is intended for bachelors studying in the field of Economics, as well as for masters, postgraduates, teachers, researchers and specialists in the field of appraisal activity.

SOME ASPECTS OF PRACTICAL BALANCING RIGID ROTORS IN OWN SUPPORTS

2021 ◽  
pp. 48-57
Author(s):  
V. A. Sidorov ◽  
N. V Gichun
Keyword(s):  
Practical Experience ◽  
Accurate Diagnosis ◽  
Practical Application ◽  
Industrial Enterprises ◽  
Preliminary Examination ◽  
Threaded Connections ◽  
Photo Sensor ◽  
Correct Determination ◽  
Rigid Rotors

The balancing of rotors of fans, pumps, smoke exhausters, blowers (with a capacity of 50...500 kW, with a rotational speed of 950...3000 rpm) in their own supports is carried out most often at industrial enterprises. The effectiveness of this operation is ensured by the implementation of a number of rules, confirmed by practical experience. Some stages of balancing of rotors are considered in the work. A preliminary examination of the mechanism provides an accurate diagnosis and an informed decision for balancing. Correct determination of the angle of installation of the test cargo at various places of installation of the vibration and photo sensor allows reducing the level of vibration and additional loads on the elements of the mechanism during the test run. Controlling the values of the dynamic coefficient of influence during the balancing process allows you to control the change in the stiffness of the base, loosening of threaded connections, which are often the cause of unsuccessful balancing. The above provisions are confirmed by the results of research and practical application.

Ultrastructural changes in sciatic nerve tissue: Effects of passive maternal smoking

1983 ◽  
Vol 41 ◽  
pp. 650-651
Author(s):  
Amankwah K.S. ◽  
A.D. Weberg ◽  
R.C. Kaufmann
Keyword(s):  
Sciatic Nerve ◽  
Maternal Smoking ◽  
Ultrastructural Level ◽  
Uranyl Acetate ◽  
Nerve Tissue ◽  
Ultrastructural Changes ◽  
Cacodylate Buffer ◽  
And Control ◽  
Spontaneous Delivery

Previous research has revealed that passive (involuntary inhalation) tobacco smoking during gestation can have adverse effects upon the developing fetus. These prior investigations did not concentrate on changes in fetal morphology. This study was undertaken to delineate fetal neural abnormalities at the ultrastructural level in mice pups exposed in utero to passive maternal smoking.Pregnant study animals, housed in a special chamber, were subjected to cigarette smoke daily from conception until delivery. Blood tests for determination of carbon monoxide levels were run at 15-18 days gestation. Sciatic nerve tissue from experimental and control animals were obtained following spontaneous delivery and fixed in 2.5% gluteraldehyde in 0.1M cacodylate buffer pH 7.3. The samples were post-fixed in osmium ferrocyanide (1:1 mixture of 1.5% aqueous OSO4 and 2.5% K4 Fe(CN)6). Following dehydration, the tissues were infiltrated with and embedded in Spurr. Sections were stained with uranyl acetate and lead citrate.

Improving management as a way to increase labour productivity

Upravlenie ◽  
2020 ◽  
Vol 8 (4) ◽  
pp. 24-30
Author(s):  
A. O. Ivanov
Keyword(s):  
Productivity Growth ◽  
Labour Productivity ◽  
Production Costs ◽  
Managerial Practices ◽  
Industrial Enterprises ◽  
Labour Productivity Growth ◽  
Period 2 ◽  
Main Factors ◽  
The Moment

The article gives an overview, performs analysis and classification of successful managerial practices applied at Russian industrial enterprises in the framework of the national project “Labour productivity and employment support”. The paper emphasizes the main factors of labour productivity growth as follows: investment policy, growth of human capital, and efficient use of managerial capital of enterprise. In order to determine the need of enterprises to increase labour productivity, the author proposes four universal criteria that signal the existing inefficiency even before the loss of competitiveness: 1) the dynamics of labour productivity in the company is not positive during a given period; 2) the company is behind competitors by labour productivity indicator; 3) the company is behind competitors by labour productivity growth rates indicator for a certain period; 4) unit production costs rise. These criteria allow you to take into account the situation both within the enterprise and in comparison with other enterprises. Each criteria can be considered separately or in combination with the others, applied to enterprises of different industries, specialization, and scale. Criteria indicate the direction of development in which the company is experiencing difficulties at the moment, or may experience them in the future.

Application of EDS Technique for OSP Film Thickness Measurement

2006 ◽  
Author(s):  
Prong Kongsubto ◽  
Sirarat Kongwudthiti
Keyword(s):  
Thin Film ◽  
Quantitative Analysis ◽  
Joint Strength ◽  
Critical Factor ◽  
Thickness Measurement ◽  
Ic Manufacturing ◽  
And Control ◽  
Film Thickness Measurement ◽  
Non Destructive

Abstract Organic solderability preservatives (OSPs) pad is one of the pad finishing technologies where Cu pad is coated with a thin film of an organic material to protect Cu from oxidation during storage and many processes in IC manufacturing. Thickness of OSP film is a critical factor that we have to consider and control in order to achieve desirable joint strength. Until now, no non-destructive technique has been proposed to measure OSP thickness on substrate. This paper reports about the development of EDS technique for estimating OSP thickness, starting with determination of the EDS parameter followed by establishing the correlation between C/Cu ratio and OSP thickness and, finally, evaluating the accuracy of the EDS technique for OSP thickness measurement. EDS quantitative analysis was proved that it can be utilized for OSP thickness estimation.

Textured materials with extreme wettability for water harvesting from aerosols

2019 ◽  
Vol 489 (5) ◽  
pp. 478-482
Author(s):  
K. A. Emelyanenko ◽  
S. N. Melnikov ◽  
P. I. Proshin ◽  
A. G. Domantovsky ◽  
A. M. Emelyanenko ◽  
...  
Keyword(s):  
Water Resources ◽  
Specific Surface ◽  
Surface Topography ◽  
Cost Effective ◽  
Water Harvesting ◽  
Water Droplets ◽  
Rational Use ◽  
Industrial Enterprises ◽  
Heat Uptake ◽  
Textured Materials

The creation of methods for complete and cost-effective collection of water droplets from an aerosol which arises as a by-product of the low-potential heat uptake from industrial devices, is one of the key tasks of rational use of water resources contributing to the improvement of the environment near large industrial enterprises. This paper shows how the application of materials with extreme wettability and a specific surface topography in spray separators can significantly increase the efficiency of water collection.

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