scholarly journals Problems of increasing the efficiency of using fixed and working capital of petrochemical enterprises

2021 ◽  
Vol 2090 (1) ◽  
pp. 012121
Author(s):  
G M Galeeva
Keyword(s):  
Asset Management ◽  
The State ◽  
Working Capital ◽  
Petrochemical Complex ◽  
Complex Evaluation

Abstract The article discusses topical issues of analysis of the state and improving the quality of management of the structure of fixed and working capital of enterprises of the petrochemical complex. Evaluation of indicators affecting the efficiency of their use made it possible to determine the directions for improving the process of forming the value of fixed and circulating assets of petrochemical enterprises. In conclusion, the authors highlight the successful practices of enterprise asset management.

Asset System Design Based on Accrual To Improvement Quality of Financial Information (A Case Study in the City of Pacitan)

2015 ◽  
Vol 3 (10) ◽  
pp. 624-632
Author(s):  
Subekti Djamaluddin ◽  
Santoso Tri Hananto ◽  
Bandi
Keyword(s):  
Asset Management ◽  
Government Regulation ◽  
The State ◽  
Prototype System ◽  
The Government ◽  
Asset Depreciation ◽  
Financial Oversight ◽  
The City

Accrual-based accounting is implemented in Goverment Accounting standards now (Government Regulation No. 71 of 2010). In Regulation 71 of 2010 depreciation shall be conducted on all goods belonging to the State/Region. Therefore, asset systems are adequate to accommodate the asset depreciation. In addition, asset system is necessary because asset management of the State/Regional is not optimal according to the Financial Oversight Bodies (BPK). This reasearch aims to create a prototype system of asset system in local government with a case study on the Government Pacitan. This reasearch is able to provide a solution to the problem of assets with an adequate information system.

Manajemen Ekonomi Outopilot: Kegagalan Negara Mencari Identitas?

Liquidity ◽  
2018 ◽  
Vol 1 (2) ◽  
pp. 142-152
Author(s):  
Mukhaer Pakkanna
Keyword(s):  
Economic Development ◽  
National Economy ◽  
The State ◽  
Political Democracy ◽  
Economic Democracy ◽  
Quality Of Democracy ◽  
Economic Disparities ◽  
National Economic ◽  
Production And Distribution

Political democracy should be equivalent to the economic development of the quality of democracy, economic democracy if not upright, even the owner of the ruling power and money, which is parallel to force global corporatocracy. Consequently, the economic oligarchy preservation reinforces control of production and distribution from upstream to downstream and power monopoly of the market. The implication, increasingly sharp economic disparities, exclusive owner of the money and power become fertile, and the end could jeopardize the harmony of the national economy. The loss of national economic identity that makes people feel lost the “pilot of the state”. What happens then is the autopilot state. Viewing unclear direction of the economy, the national economy should clarify the true figure.

THE VALUE OF LOVE IN THE SYSTEM OF FORMATION OF THE PROFESSIONAL MATURITY OF THE EDUCATOR

2020 ◽  
Vol 1 (10(79)) ◽  
pp. 12-18
Author(s):  
G. Bubyreva
Keyword(s):  
Russian Federation ◽  
The State ◽  
Educational Process ◽  
Wide Range ◽  
The Family ◽  
The Russian Federation ◽  
The Government ◽  
The Individual ◽  
The Right

The existing legislation determines the education as "an integral and focused process of teaching and upbringing, which represents a socially important value and shall be implemented so as to meet the interests of the individual, the family, the society and the state". However, even in this part, the meaning of the notion ‘socially significant benefit is not specified and allows for a wide range of interpretation [2]. Yet the more inconcrete is the answer to the question – "who and how should determine the interests of the individual, the family and even the state?" The national doctrine of education in the Russian Federation, which determined the goals of teaching and upbringing, the ways to attain them by means of the state policy regulating the field of education, the target achievements of the development of the educational system for the period up to 2025, approved by the Decree of the Government of the Russian Federation of October 4, 2000 #751, was abrogated by the Decree of the Government of the Russian Federation of March 29, 2014 #245 [7]. The new doctrine has not been developed so far. The RAE Academician A.B. Khutorsky believes that the absence of the national doctrine of education presents a threat to national security and a violation of the right of citizens to quality education. Accordingly, the teacher has to solve the problem of achieving the harmony of interests of the individual, the family, the society and the government on their own, which, however, judging by the officially published results, is the task that exceeds the abilities of the participants of the educational process.  The particular concern about the results of the patriotic upbringing served as a basis for the legislative initiative of the RF President V. V. Putin, who introduced the project of an amendment to the Law of RF "About Education of the Russian Federation" to the State Duma in 2020, regarding the quality of patriotic upbringing [3]. Patriotism, considered by the President of RF V. V. Putin as the only possible idea to unite the nation is "THE FEELING OF LOVE OF THE MOTHERLAND" and the readiness for every sacrifice and heroic deed for the sake of the interests of your Motherland. However, the practicing educators experience shortfalls in efficient methodologies of patriotic upbringing, which should let them bring up citizens, loving their Motherland more than themselves. The article is dedicated to solution to this problem based on the Value-sense paradigm of upbringing educational dynasty of the Kurbatovs [15].

Breeding study of sea buckthorn (Hippophae rhamnoides L.) in the Institute of Horticulture, NAAS оf Ukraine

2020 ◽  
pp. 37-49
Author(s):  
V.V. Moskalets ◽  
◽  
T.Z. Moskalets ◽  
I.V. Grynyk ◽  
O.A. Shevchuk ◽  
...  
Keyword(s):  
Genetic Markers ◽  
Cell Biology ◽  
Molecular Genetic ◽  
The State ◽  
Sea Buckthorn ◽  
National Academy Of Sciences ◽  
Scientific Cooperation ◽  
State Register ◽  
Academy Of Sciences

The authors present the results of the sea buckthorn breeding at the Institute of Horticulture (NAAS). The stages of the work have been analyzed – from studying and selecting the initial material in the conditions of the Polissya, Polissya-Lisosteppe and Lisosteppe ecotopes (2012-2016) to the successful targeted introduction to the Northern part of the Lisosteppe (2017-2019) and new forms have been characterized according to the traits valuable for economy and molec-ular genetic markers. The new forms of the researched crop taking into consideration the high indices of their productiv-ity,adaptivity to the unfavourable abiotic and biotic environmental factors and consumption quality of fruits for pro-cessing and making functionary products were entered officially into Genetic Fund of the Plants of Ukraine as con-firmed by the certificates of copyright and developed genetic passports. The list of these genotypes includes 1-15-1 (Nos-ivchanka, UA3700073), 1-15-8S (Mitsna, UA3700079), make form 1-15-6Ch (Aboryhen 6/11, UA3700080), 1-15-9 Ka-rotynna, UA3700082), 1-15-3 (Pamiatka, UA3700076), 1-15-8V (Soniachne siayvo, UA3700075), 1-15-11 (Lymonna, UA3700072), 2-15-73 (Morkviana, UA3700077), 1-15-5 (Adaptyvna, UA3700078), 1-15-8B (Osoblyva, UA3700083), 1-15-6 (Apelsynova, UA3700084) and forms 6A/11 (UA3700081), 1-15-5a (Sribnolysta 5a, UA3700074). The possibility of using 5 DNA markers to characterize genotypes of sea buckthorn bymeans of the molecular genetic markers was tested and evaluated in the framework of the scientific cooperation with the Institute of Cell Biology and Genetic Engineering of the National Academy of Sciences of Ukraine. It should be noted that the most polymorphic markers were HrMS025 and HrMS026. However, the marker HrMS014 was monomorphic, but appeared in all the samples, so it can be used as a reference. The best forms of sea buckthorn Adaptyvna (certificate №190899) and Osoblyva (certificate №190900) were included into the State Register of Plant Varieties Suitable for dissemination in Ukraine, and the cultivars of the univer-sal use Nadiina (applications №18299010), Oliana (applications №18299009) and Morkviana (applications № 20299001) and cv pollinator Obrii (applications №18299008) undergo the State strain test. The attention is concentrat-ed on the promising directions of the new sea buckthorn genotypes for the prior breeding and genetic investigations at the Institute of Horticulture (NAAS) and its network.

The transformation of the Russian notary in the new economic realities

2020 ◽  
Vol 22 (1) ◽  
pp. 92-97
Author(s):  
KONSTANTIN A. KORSIK ◽  
◽  
ANASTASIYA A. PARFENCHIKOVA ◽  
Keyword(s):  
Public Administration ◽  
Relevant Information ◽  
The State ◽  
Technological Infrastructure ◽  
Social Sphere ◽  
The Social ◽  
Modern Economic ◽  
World Development

The article is devoted to the review of current changes in the legislation on notaries related to the development of electronic civil circulation, analysis of existing digital risks and assessment of the role of notaries in combating them. In modern economic realities, a significant expansion of the sphere of competence of the notary is carried out by introducing completely new notarial actions into the scope of the notary’s terms of reference. At the same time, the notary does not just follow the general ‘digital’ trend, but independently makes significant efforts to effectively perform the tasks of the social sphere regulator assigned to it by the state. The creation of the Unified Notary Information System as part of the formation of the technological infrastructure to ensure the security and stability of legal relations in the context of electronic civil circulation takes to a new level the quality of notarial services and the security of legally relevant information. The role of notaries significantly increases in conditions when the use of digital technologies in the economy, public administration, social sphere becomes one of the main vectors of world development, and society and the state inevitably face the flip side of this process – digital risks that jeopardize the safety of participants in civil turnover and their property. In 2020, as part of the implementation of the national program ‘Digital Economy’, it is planned to introduce a number of innovations that will create the basis for a stable and secure ‘digital’ turnover.

“The Past, Present, and Future of Accounting History”: A Comment on the State of Accounting History

2020 ◽  
Vol 47 (1) ◽  
pp. 89-95 ◽  
Author(s):  
Garry D. Carnegie
Keyword(s):  
English Language ◽  
Research Field ◽  
The State ◽  
International Accounting ◽  
Scholarly Research ◽  
Recent Contribution ◽  
Global Society ◽  
Accounting History ◽  
The Past

ABSTRACT This response to the recent contribution by Matthews (2019) entitled “The Past, Present, and Future of Accounting History” specifically deals with the issues associated with concentrating on counting publication numbers in examining the state of a scholarly research field at the start of the 2020s. It outlines several pitfalls with the narrowly focused publications count analysis, in selected English language journals only, as provided by Matthews. The commentary is based on three key arguments: (1) accounting history research and publication is far more than a “numbers game”; (2) trends in the quality of the research undertaken and published are paramount; and (3) international publication and accumulated knowledge in accounting history are indeed more than a collection of English language publications. The author seeks to contribute to discussion and debate between accounting historians and other researchers for the benefit and development of the international accounting history community and global society.

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