scholarly journals Fraud transactions revealing as phase of financial analysis in Forensic Economic Examination

2021 ◽  
Vol 94 ◽  
pp. 03011
Author(s):  
Irina Astrakhantseva ◽  
Roman Astrakhantsev
Keyword(s):  
Research Study ◽  
Financial Analysis ◽  
Special Section ◽  
Market Values ◽  
A Value ◽  
Market Situation ◽  
Correct Determination ◽  
Net Assets

The scientific research study is about financial methodology analysis improving in the framework of forensic economic examination. The objective bankruptcy date is one of the issues within the forensic examination. The authors propose to supplement the classical financial analysis with a special section, which analyzes transactions for compliance with market conditions, identifies schematic and fictitious transactions, and also determines the degree of their impact on the occurrence of property insufficiency and signs of bankruptcy. The author's classification of possible schematic transactions, as well as methods for establishing the fact of compliance with the market situation are proposed. As the criterion for the maximum permissible deviations of transaction values from market values, it is proposed to use a value in an amount not exceeding the change in values by more than two times. The technical assets identified as a result of fictitious transactions are proposed to be deducted from the market value of assets when calculating the net assets of the organization, which will allow the most correct determination of the objective bankruptcy date.

scholarly journals Determination of the Value of Intangible Assets in the Companies of Lithuania

2017 ◽  
Vol 14 (2) ◽  
pp. 55-68 ◽  
Author(s):  
Rita Bužinskienė
Keyword(s):  
Financial Management ◽  
Intangible Assets ◽  
Fair Value ◽  
Financial Information ◽  
Financial Accounting ◽  
True Value ◽  
A Value ◽  
The Impact

AbstractIn accordance with generally accepted accounting standards, most intangibles are not accounted for and not reflected in the traditional financial accounting. For this reason, most companies account intangible assets (IAs) as expenses. In the research, 57 sub-elements of IAs were applied, which are grouped into eight main elements of IAs. The classification of IAs consists in two parts of assets: accounting and non-accounting. This classification can be successfully applied in different branches of enterprises, to expand and supplement the theoretical and practical concepts of the company's financial management. The article proposes to evaluate not only the value of financial information for IAs (accounted) but also the value of non-financial information for IAs (non-accounted), thus revealing the true value of IAs that is available to the companies of Lithuania. It names a value of general IAs. The results of the research confirmed the IA valuation methodology, which allows companies to calculate the fair value of an IA. The obtained extended IAs valuation information may be valuable to both the owners of the company and investors, as this value plays an important practical role in assessing the impact of IAs on the market value of companies.

Formation of professionalism of executives

2017 ◽  
Vol 31 (1) ◽  
pp. 45-55 ◽  
Author(s):  
Kirill Gerasimov ◽  
Boris Gerasimov
Keyword(s):  
Professional Competence ◽  
Qualitative Evaluation ◽  
Economic Systems ◽  
Content Type ◽  
Professional Activities ◽  
A Value ◽  
Model Of Management ◽  
National Model

Purpose The purpose of this paper is to present the results of the research in the sphere of education and preparation of Russian executives in view of mentality and elements of national model of management. Design/methodology/approach The research consisted in analysis of modern developments in the sphere of HR management in socio-economic systems. The authors used the materials on structuring and classification of managerial activities from various points of view. The research is based on recent tendencies in the sphere of application of intensive educational technologies. Findings Ten levels of managerial activities were distinguished on the basis of the performed research. Each of these levels is a new step of qualitative significance and complication of managerial activities. In order to achieve new and higher levels of professionalism, a model of professional development of executives was created, which consists of several blocks, which stimulates obtaining the knowledge and acquisition of certain skills in this sphere. The structure of problem and situational game “Professionalism of executives” and methodology of evaluation of activities of game participants are given. Practical implications Using game modeling for determination of the level of professional activities will allow evaluating specialists, in particular, executives, and determine qualitative evaluation of the level of their competence in various aspects of their activities. Originality/value The research possesses a value for lecturers, managers, and consultants of educational establishments who perform training, additional training, and development of professional competence of executive in organizations of any profile in view of national mentality.

THE DETERMINATION OF K-CARRAGEENIN AS A FACTOR IN THE CLASSIFICATION OF THE RHODOPHYCEAE

1959 ◽  
Vol 37 (5) ◽  
pp. 751-757 ◽  
Author(s):  
W. Yaphe
Keyword(s):  
Reducing Power ◽  
Aqueous Extracts ◽  
Chondrus Crispus ◽  
Hypnea Musciformis ◽  
A Value ◽  
Group 3 ◽  
Group 2 ◽  
Group 1

Aqueous extracts from 30 species of red algae were treated with κ-carrageenase, a specific hydrolase for κ-carrageenin. The total reducing power of the hydrolyzate indicated that the algae could be divided into three groups on the basis of the content of κ-carrageenin. Group 1 included Gigartina acicularis, G. radula, G. pistillata, G. christata, and Iridaea sp. with a low value. Group 2 included Chondrus crispus, G. stellata, G. stiriata, Rhodoglossum affine, Furcellaria fastigiata, and Endocladia muricata, all with values comparable with that in C. crispus. Group 3 included Hypnea musciformis and a Yatabella sp. with a value greater than that for C. crispus. The occurrence of agarose and of κ-carrageenin in the Rhodophyceae is discussed as a factor in their taxonomy.

scholarly journals KLASIFIKASI LEVEL KEMATANGAN BUAH TOMAT BERDASARKAN FITUR WARNA MENGGUNAKAN MULTI-SVM

2016 ◽  
Vol 1 (1) ◽  
pp. 39-45 ◽  
Author(s):  
Suastika Yulia Riska ◽  
Puji Subekti
Keyword(s):  
Histogram Equalization ◽  
Kernel Functions ◽  
Training Data ◽  
Adaptive Histogram Equalization ◽  
A Value ◽  
Color Features ◽  
Long Time

Grouping of tomato maturity level is one way to pay attention to the quality of the tomatoes. The traditional way takes a long time and low accuracy, since the determination of the level of subjectively assessed. In addition, the importance of the classification of the level of maturity of tomatoes due to a period of tomato maturation process is relatively quick, so it can reduce the risk of rotting tomatoes. The dataset used in this study was 108 tomato image taken using three types of smartphones. The dataset is divided into 66 training data and testing the data 42. Improvements to the image preprocessing stage is done with adaptive histogram equalization and compared with the histogram equalization. In the feature extraction using color features of the R, G, and A *. The classification of the level of maturity of tomato is done by comparing the accuracy of using multi-SVM and KNN. In the Multi-SVM method using the highest percentage of kernel functions RBG is equal to 77.84%. While the method kNN highest percentage was 77.79% using a value of k = 3.

scholarly journals Study of sediment transport in the Jordão River, located in the mesoregion of the Triângulo Mineiro-MG

2021 ◽  
Vol 43 ◽  
pp. e51714
Author(s):  
Rodrigo de Almeida Oliveira Peixoto ◽  
Carlos Eugenio Pereira ◽  
Marcio Ricardo Salla ◽  
José Eduardo Alamy Filho
Keyword(s):  
Sediment Transport ◽  
Water Resources ◽  
Research Study ◽  
Sediment Concentration ◽  
Solid Particles ◽  
Flow Measurements ◽  
A Value ◽  
Liquid Discharge ◽  
Adequate Management

Hydrosedimentological studies are fundamental for the adequate management of water resources. The Jordão River, the research study area, has the potential to generate electricity to serve a region of the TriânguloMineiro and Alto Paranaíba. In this sense, the understanding of sediment transport resources is important, since it represents a fundamental contribution for ensuring adequate management of water resources in the region. This research study has the general objective of examining sediment transport in the Jordão River, with the aim of obtaining a preliminary understanding into the dynamics of solid particles in this water body. To this end, the determination of the key curves of Flow vs Sediment concentration, the characterization of the sediment granulometry and the hydraulic and geometric aspects of the studied stations, as well as the analysis of the factors that influence the dynamics of sediments in the river, will be carried out. For this purpose, four sampling stations were established, fourteen campaigns were carried out for flow measurements and water and sediment collections for the analysis of suspended and bed sediments in dry and rainy seasons from August 2017 to December 2018. A relationship between suspended sediment concentration and liquid discharge is found in the literature as Css = α·Qβ, at the four stations on the Jordan River during the measured period, with a value of 14.593 <α <26.904 and 0.6722 <β <0.9462, along with the graph representing all values Css = 22.944·Q0.6991. Noteworthy from the collections carried out is the relationship between rainy and dry seasons, where there is no increase verified in the filming of sediments with the increase in the flow of the river. Regarding the bed solids obtained through granulometric curves, there is a noted deposit of sediments with less granulometry in the dry season, mainly in seasons 3 and 4.  

Vitamin A Value of Plant Food Provitamin A - Evaluated by the Stable Isotope Technologies

2014 ◽  
Vol 84 (Supplement 1) ◽  
pp. 25-29 ◽  
Author(s):  
Guangwen Tang
Keyword(s):  
Stable Isotope ◽  
Vitamin A ◽  
Provitamin A ◽  
Animal Origin ◽  
Plant Food ◽  
Plant Foods ◽  
A Value ◽  
Provitamin A Carotenoids ◽  
Β Carotene

Humans need vitamin A and obtain essential vitamin A by conversion of plant foods rich in provitamin A and/or absorption of preformed vitamin A from foods of animal origin. The determination of the vitamin A value of plant foods rich in provitamin A is important but has challenges. The aim of this paper is to review the progress over last 80 years following the discovery on the conversion of β-carotene to vitamin A and the various techniques including stable isotope technologies that have been developed to determine vitamin A values of plant provitamin A (mainly β-carotene). These include applications from using radioactive β-carotene and vitamin A, depletion-repletion with vitamin A and β-carotene, and measuring postprandial chylomicron fractions after feeding a β-carotene rich diet, to using stable isotopes as tracers to follow the absorption and conversion of plant food provitamin A carotenoids (mainly β-carotene) in humans. These approaches have greatly promoted our understanding of the absorption and conversion of β-carotene to vitamin A. Stable isotope labeled plant foods are useful for determining the overall bioavailability of provitamin A carotenoids from specific foods. Locally obtained plant foods can provide vitamin A and prevent deficiency of vitamin A, a remaining worldwide concern.

THE ESSENCE, THE NEED FOR EVALUATION AND TYPES OF ECONOMIC POTENTIAL OF ENTERPRISES

2017 ◽  
Author(s):  
Olexandr Yemelyanov ◽  
Keyword(s):  
Economic Activity ◽  
Business Strategies ◽  
Enterprise Management ◽  
Value Assessment ◽  
Economic Potential ◽  
Enterprise Value ◽  
Development Assessment ◽  
State Of The Environment

The formation of business strategies of enterprises should be based on a preliminary assessment of their current and future economic opportunities. Such an assessment is to establish the value of the total economic potential of enterprises and its individual varieties. The purpose of this study was to clarify the essence of the economic potential of enterprises, justify the need for its evaluation and selection of its types. The main approaches to interpreting the terms "potential" and "enterprise potential" are identified. These include resource, result, resource-result, resource-target, and result-target concepts. It is established that the potential of any object, including the enterprise, can be interpreted as a set of its external functional properties, which this object shows or can show in a certain state of the environment in which it is located. Accordingly, the assessment of the potential of an object should be based on the identification and determination of its external properties, taking into account the environment in which the object is located. The main situations in which there is a need for information about certain components of the economic potential of the enterprise are identified, and the types of this potential and the consumers of the information about their level, corresponding to these situations, are determined. In particular, such situations include management of production and sales, management of financial and economic results of the enterprise, management of enterprise development, assessment of the company's need for various types of resources, assessment of enterprise value, assessment of current and future impact of the enterprise on the economy of the country (region), etc. The features of classification of types of enterprise potential existing in the scientific literature are supplemented by the following ones: by the main types of economic activity, by the dynamics of changes in the economic and production system of the enterprise, by consequences for the subject of enterprise potential assessment, by the stages of economic activity, enterprise potential, etc. The obtained results make it possible to improve the understanding of the complex patterns that underlie the formation of the economic potential of enterprises.

State Failure and the Political Violence Phenomenon: A Comparative Analysis of Iraq and Syria Cases

2016 ◽  
Vol 4 (2) ◽  
pp. 170 ◽  
Author(s):  
K. Eylem Özkaya Lassalle
Keyword(s):  
Cold War ◽  
Political Violence ◽  
State Failure ◽  
The Political ◽  
Collective Violence ◽  
Short Run ◽  
Definition Of ◽  
The Cold War

The concept of failed state came to the fore with the end of the Cold War, the collapse of the USSR and the disintegration of Yugoslavia. Political violence is central in these discussions on the definition of the concept or the determination of its dimensions (indicators). Specifically, the level of political violence, the type of political violence and intensity of political violence has been broached in the literature. An effective classification of political violence can lead us to a better understanding of state failure phenomenon. By using Tilly’s classification of collective violence which is based on extent of coordination among violent actors and salience of short-run damage, the role played by political violence in state failure can be understood clearly. In order to do this, two recent cases, Iraq and Syria will be examined.

Optimization of K Value in KNN Algorithm for Spam and Ham Email Classification

2020 ◽  
Vol 4 (2) ◽  
pp. 377-383
Author(s):  
Eko Laksono ◽  
Achmad Basuki ◽  
Fitra Bachtiar
Keyword(s):  
Frequency Distribution ◽  
Confusion Matrix ◽  
High Accuracy ◽  
K Value ◽  
A Value ◽  
Optimal Value ◽  
Classification Evaluation ◽  
Email Spam ◽  
Email Classification

There are many cases of email abuse that have the potential to harm others. This email abuse is commonly known as spam, which contains advertisements, phishing scams, and even malware. This study purpose to know the classification of email spam with ham using the KNN method as an effort to reduce the amount of spam. KNN can classify spam or ham in an email by checking it using a different K value approach. The results of the classification evaluation using confusion matrix resulted in the KNN method with a value of K = 1 having the highest accuracy value of 91.4%. From the results of the study, it is known that the optimization of the K value in KNN using frequency distribution clustering can produce high accuracy of 100%, while k-means clustering produces an accuracy of 99%. So based on the results of the existing accuracy values, the frequency distribution clustering and k-means clustering can be used to optimize the K-optimal value of the KNN in the classification of existing spam emails.

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