scholarly journals Research on the improvement of accounting work quality of new agricultural business entities under the background of big data

Author(s):  
Yi Xu
Author(s):  
E. D. Novikova

In today’s economic circumstances the needs of accounts and finance experts in data keep on transforming and expanding. Turbulence of external environment stipulates the growth in volatility and uncertainty in operative environment removing the vector of objectives for accounting and budgeting. Therefore, developing effective procedures of accounting and budgeting in present day business entities acquires bigger importance, as indicators and data of accounting influence the quality of making managerial decisions and consequently, the position of the enterprise in external market environment. The goal of the research is to ground the necessity of transforming accounting procedures and budgeting on the basis of opportunities provided by bid data technologies. The subject of the research is specific features of using big data in managerial accounting and budgeting. The article studies trends of growing information masses that are used in managerial accounting and budgeting, systematizes functional tasks accomplished by big data in different industries of Russian economy, investigates processes of accounting procedures’ transformation, analyzes opportunities and practice of using big data in making managerial decisions at Russian enterprises, grounds the necessity to introduce advanced technologies of data analysis in the system of accounting and budgeting. As a result of the research principles of using big data were formulated and the model of valuechain by big data was built for managerial accounting and budgeting and opportunities and threats of using big data in managerial accounting and budgeting were identified.


Author(s):  
Yuliia Nehoda

The subject of the research – is a set of organizational-economic relations arising in the process of structural transformation of financial and credit relations in the agricultural business. The purpose of the article is a retrospective analysis of structural transformations of financial and credit relations in the agricultural business, evaluation of the effectiveness and feasibility of the introduction of agricultural receipts as a new instrument of lending to the agricultural business of the regions. Methodology of work – system-structural and comparative analyzes (to determine the effectiveness of the crediting mechanism according to the agricultural receipts of the farmers of the region); monographic (when studying the problems of the functioning of the mechanism of lending to agrarians by agrarian receipts) economic analysis (when carrying out a comparative analysis of the mechanism of classical bank lending to the agrarian business and the mechanism of lending to agrarians according to agrarian receipts); modeling and forecasting (when determining ways to overcome the existing deficiencies in the mechanism of lending to agrarian business entities of the region according to agrarian receipts). The results of the work – a retrospective analysis of the structural transformation of financial and credit relations in the agricultural business was carried out. The mechanism of crediting agrarians according to agrarian receipts and the scale of its distribution in the agrarian business of the region are considered. A comparative analysis of the mechanism of classical bank lending to the agrarian business and the mechanism of lending to agrarians according to agrarian receipts was carried out. In the framework of the pilot project “Agrarian receipts in Ukraine” of the international financial corporation (IFC) in partnership with the Swiss Confederation in Ukraine, the example of the Poltava region defined the effectiveness of the crediting mechanism according to the agrarian receipts of the agrarians of the region. The advantages and disadvantages of the mechanism of crediting the subjects of the agrarian business on agrarian receipts are noted. The ways to overcome the existing shortcomings of the mechanism of crediting the subjects of the agrarian business of the region according to agricultural receipts are determined. Conclusions – according to the results of the conducted research, the effectiveness of the mechanism of lending to the agricultural business of the regions according to agricultural receipts was proved, its advantages and disadvantages were noted, and attention was also focused. Proposed in Art. 7 of Law No. 5479-VI clearly delineate cases and restrictions on the debtor’s reimbursement of expenses incurred by the lender with the acquisition of the right to grow and harvest the pledged crop of agricultural products, which will ensure the principle of equality of parties on economic benefits and distribution of credit risks according to agricultural receipts.


Author(s):  
. Monika ◽  
Pardeep Kumar ◽  
Sanjay Tyagi

In Cloud computing environment QoS i.e. Quality-of-Service and cost is the key element that to be take care of. As, today in the era of big data, the data must be handled properly while satisfying the request. In such case, while handling request of large data or for scientific applications request, flow of information must be sustained. In this paper, a brief introduction of workflow scheduling is given and also a detailed survey of various scheduling algorithms is performed using various parameter.


Author(s):  
Christopher D O’Connor ◽  
John Ng ◽  
Dallas Hill ◽  
Tyler Frederick

Policing is increasingly being shaped by data collection and analysis. However, we still know little about the quality of the data police services acquire and utilize. Drawing on a survey of analysts from across Canada, this article examines several data collection, analysis, and quality issues. We argue that as we move towards an era of big data policing it is imperative that police services pay more attention to the quality of the data they collect. We conclude by discussing the implications of ignoring data quality issues and the need to develop a more robust research culture in policing.


2014 ◽  
Vol 1 (1/2) ◽  
pp. 74 ◽  
Author(s):  
Álvaro García Recuero ◽  
Sérgio Esteves ◽  
Luís Veiga

1976 ◽  
Vol 9 (5) ◽  
pp. 183-186
Author(s):  
P. Gallagher ◽  
L. T. Clarke

Problems of breakage have been encountered in production when edge-worked glass plates have been subsequently put through a thermal toughening cycle. The equipment described in this paper was designed to inspect the edge of the glass in two orthogonal directions, to differentiate between a variety of faults and to give accept/reject information which may be fed-back to the edge-working station. The information obtained from this system was initially used in production to monitor which types of faults were causing the breakages so that greater control of these could be applied by both the monitoring equipment and the actual edge-working process.


Author(s):  
Grace Park ◽  
Lawrence Chung ◽  
Haan Johng ◽  
Vijayan Sugumaran ◽  
Sooyong Park ◽  
...  

2021 ◽  
Vol 76 (3) ◽  
pp. 92-100
Author(s):  
Оleksandr Makarenko ◽  
◽  
Nataliia Makarenko ◽  

The main scientific and practical results of the analysis of the legitimacy of the actions of the Cabinet of Ministers of Ukraine during the introduction of anti-epidemic measures to combat the COVID-19 pandemic are presented. The peculiarities of exercising the Constitutional rights of citizens and the possibility of restricting them in a lawful manner, the risks of corruption as a result of the introduction of certain restrictions by the government and the creation of grounds for abuse of power and official duties have been studied. It is proposed to introduce a compensation mechanism for business entities to minimize financial losses and mitigate the tax burden at the local government level, as well as options for legal regulation of the relevant activities of the Cabinet of Ministers of Ukraine as a central executive body. Established that in the current legislation, namely in the Constitution of Ukraine, there is only one way to restrict the rights of citizens who can only be implemented through a mechanism for adopting a special law or amendments to the current laws. It is proved that to ensure effective and transparent administrativelegal regulation of state regulatory policy during the implementation of anti-epidemic measures to combat the COVID-19 requires the improvement of individual laws and subordination regulations that will in detail the activities of representatives of power and law enforcement agencies during detection and fixing offenses, otherwise it will create the basis for the emergence of corruption relations and commit criminal offenses with simultaneous leveling of the effectiveness of anti-epidemic measures. According to the authors, it is advisable to predict the need for automatic introduction of certain compensation measures at the level of regions, subject to the introduction (continuation or introduction) of anti-epidemic measures to combat the COVID-19. It is confirmed that in the event of improving the relevant legal acts, the risk of corrupt legal relations will be reduced, increased quality of state regulatory policy during the introduction of anti-epidemic measures to combat the COVID-19 and created universal compensation measures for small and medium-sized businesses that will be able to quickly and effectively applied in a country's scale.


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