Accounting Policy and Its Role in the Organization of Reliable Accounting in the Enterprise

2017 ◽  
Vol 6 (3) ◽  
pp. 34-40
Author(s):  
Любовь Чайковская ◽  
L. Chaykovskaya ◽  
Андрей Гарнов ◽  
Andrey Garnov
Keyword(s):  
Market Economy ◽  
Management Accounting ◽  
Essential Element ◽  
The State ◽  
Operating Conditions ◽  
Financial Condition ◽  
Different Types ◽  
Accounting Policy

The article is devoted to the organization of accounting on the basis of properly formulated accounting policy for both accounting and taxation purposes and management accounting. It is noted that the need for accounting policy is due to the fact that the state in a market economy can not recommend different accounting schemes to different enterprises, since the operating conditions and tasks of each enterprise have differences. In conclusion, it was concluded that the formation of accounting policy is an essential element of the organization of different types of accounting at enterprises and can be an effective tool for managing indicators that characterize the financial condition of the enterprise.

Formalization of the External Environment Uncertainty in the Power Equipment Operating

2019 ◽  
Vol 20 (7) ◽  
pp. 405-411
Author(s):  
I. A. Shcherbatov
Keyword(s):  
External Environment ◽  
Technical Condition ◽  
The State ◽  
Operating Conditions ◽  
Design Stage ◽  
Economic Damage ◽  
Mathematical Tool ◽  
Power Equipment ◽  
Different Types ◽  
State Of The Environment

Operating conditions of the power facilities equipment have an impact on its technical condition. These conditions are determined by the state of the external (environment) environment. Deviations of environmental parameters from the required (normative) values can accelerate negative trends leading to failures, accidents and, accordingly, economic damage from downtime and restoration of the proper technical condition of power equipment. Therefore, taking into account the state of the environment is an important aspect of solving the problems of monitoring, diagnosis and forecasting of technical condition, as well as solving the problems of management and decision support in the operation of energy facilities. The external environment is characterized by different types of uncertainty. The different uncertainties of the external environment determine the need to choose or correct the way to achieve the goal of management or decision-making. Therefore, the paper proposes a formalized description of the environment state, which has uncertainties of different types. Synthesized operations to obtain states different from the" typical " obtained, for example, at the design stage of the diagnostic system or control of power equipment. On the basis of this implemented a method of rapid assessment of the external environment without a survey of experts based on the synthesis of the accelerated procedure. The choice of fuzzy set theory is justified as a mathematical tool for formalizing uncertainties of different types and subjectivism inherent in the opinions of domain experts. The concept of the environment state is formalized and typical operations for determining its typical states are proposed. To take into account the different types of uncertainty in the description of the current state of the environment, a modifier mechanism is proposed. Modifiers can significantly simplify calculations in the formalization of environmental conditions for use in diagnostic systems and control of power equipment. The considered computational examples show the main features of the proposed approach. The results of the application of the developed approach suggest the feasibility of its application to solve the problem of formalization of the environment in the operation of power equipment under uncertainty.

scholarly journals Performance appraisal and supervision of state-owned enterprises in Bosnia and Herzegovina

2020 ◽  
Vol 8 (4) ◽  
pp. 77-95
Author(s):  
Nikola Nikolić ◽  
Marin Slobodan ◽  
Milan Šušić
Keyword(s):  
Performance Appraisal ◽  
Market Economy ◽  
Bosnia And Herzegovina ◽  
Financial Analysis ◽  
Financial Statements ◽  
The State ◽  
Barriers To Entry ◽  
Financial Condition ◽  
State Owned Enterprise

Bosnia and Herzegovina has opted for a market economy, which implies the liberalization of prices and trade, as well as the existence of an applicable legal system, including real rights. In order for a market economy to function, it is necessary to ensure macroeconomic stability and consensus on economic policy. A developed financial sector and the absence of significant barriers to entry and exit strengthen the efficiency of the economy. By analyzing the database of financial statements of state-owned companies in Bosnia and Herzegovina, we conclude that they are mostly in poor financial condition. This paper analyzes the structure of the state-owned enterprise sector, and identifies individual enterprises that affect fiscal and macroeconomic performance. State-owned companies do not contribute enough to the growth and stability of the economy, the financial analysis showed. The framework for the management of state-owned enterprises has also been analyzed and we come to the conclusion that the entity and cantonal governments do not perform their ownership function in accordance with the WB / OECD guidelines. Quality governance reforms in state-owned enterprises are needed to encourage transparency and increase the quality of accountability. Achieving a higher level of quality in the state-owned enterprise sector can achieve an increase in total GDP of 3 percent annually.

OPERATIONAL STATE OF BRIDGES OF UKRAINE

2019 ◽  
pp. 57-68
Author(s):  
Larysa Bodnar ◽  
Petro Koval ◽  
Sergii Stepanov ◽  
Liudmyla Panibratets
Keyword(s):  
Management System ◽  
The State ◽  
Operating Conditions ◽  
Bridge Management ◽  
Bridge Management System ◽  
Program Complex ◽  
Operating Condition ◽  
Software Complex ◽  
Automatic Mode ◽  
The Status

A significant part of Ukrainian bridges on public roads is operated for more than 30 years (94 %). At the same time, the traffic volume and the weight of vehicles has increased significantly. Insufficient level of bridges maintenance funding leads to the deterioration of their technical state. The ways to ensure reliable and safe operation of bridges are considered. The procedure for determining the predicted operational status of the elements and the bridge in general, which has a scientific novelty, is proposed. In the software complex, Analytical Expert Bridges Management System (AESUM), is a function that allows tracking the changes in the operational status of bridges both in Ukraine and in each region separately. The given algorithm of the procedure for determining the predicted state of the bridge using a degradation model is described using the Nassie-Schneidermann diagram. The model of the degradation of the bridge performance which is adopted in Ukraine as a normative one, and the algorithm for its adaptation to the AESUM program complex with the function to ensure the probabilistic predicted operating condition of the bridges in the automatic mode is presented. This makes it possible, even in case of unsatisfactory performance of surveys, to have the predicted lifetime of bridges at the required time. For each bridge element it is possible to determine the residual time of operation that will allow predict the state of the elements of the structure for a certain period of time in the future. Significant interest for specialists calls for the approaches to the development of orientated perspective plans for bridge inspection and monitoring of changes in the operational status of bridges for 2009-2018 in Ukraine. For the analysis of the state of the bridge economy, the information is available on the distribution of bridges by operating state related to the administrative significance of roads, by road categories and by materials of the structures. Determining the operating state of the bridge is an important condition for making the qualified decisions as regards its maintenance. The Analytical Expert Bridges Management System (AESUM) which is implemented in Ukraine, stores the data on the monitoring the status of bridges and performs the necessary procedures to maintain them in a reliable and safe operating condition. An important result of the work is the ability to determine the distribution of bridges on the public roads of Ukraine, according to operating conditions established in the program complex of AESUM, which is presented in accordance with the data of the current year. In conditions of limited funding and in case of unsatisfactory performance of surveys, it is possible to make the reasonable management decisions regarding the repair and the reconstruction of bridges. Keywords: bridge management system, operating condition, predicted operating condition, model of degradation, bridge survey plan, highway bridge.

ON FOREST ECONOMICS TRANSFORMATION

1970 ◽  
pp. 8-11
Author(s):  
А. Kh. Chochaev
Keyword(s):  
Forest Management ◽  
Market Economy ◽  
Atmospheric Precipitation ◽  
The State ◽  
Forest Economics ◽  
Environmental Consequences ◽  
Social Environmental ◽  
Groundwater Reserves ◽  
Growing Conditions ◽  
Environmentally Sound

The article analyzes problems of the Russia forest complex development related to social, environmental and infrastructure issues, the solution of which is impossible without state participation. The reasons of the poor adaptation of the forest complex market economy to long development periods, as well as the environmental consequences of economic activity, including environmental pollution, depletion of natural resources, loss of biodiversity and damage to public health, are considered. The analysis of the forest complex market economy features is made on domestic and foreign examples, a serious shortcoming of which is the isolation of the investment payback process from the chosen economic development direction. Forest rejuvenation in this way leads to a decrease or even loss of the forests biospheric properties to regulate the surface runoff of atmospheric precipitation and the formation of groundwater reserves. It is known, that in the forests of the European part of Russia have been accumulated large reserves of semi-subsistence conifer and hard wood. It is shown that to involve it in use it is necessary to change the principles of annual use calculations and to actually re-develop the regulatory framework for the intermediate use of forest wood resources. Four forest management units in the forest economy of the forest complex were identified: state forest management and implementation of medium-term and long-term planning of all types of work in forests, taking into account materials of the state forest inventory and assessing the state and trends in the development of domestic and foreign timber markets; protection and protection of forests from fires and other adverse natural factors (insects, fungi, pollution); carrying out planned logging with the differentiated use of all types of wood and the organization of reforestation taking into account the diversity of growing conditions and the possibilities of using the lands of the state forest fund of Russia. It is advisable to create economic mechanisms to stimulate the activities of all enterprises and institutions of the Russia forest complex for the transition to new environmentally sound technologies in the forest. A flexible economic mechanism is needed to include forest management costs in the cost of harvested wood in order to restore the ecological, economic, social and cultural properties of forests.

KEGAGALAN PRIVATISASI BUMN DI ERA REZIM ORDE BARU DALAM PERSPEKTIF EKONOMI POLITIK

Wacana Publik ◽  
2019 ◽  
Vol 12 (02) ◽  
Author(s):  
Syamsul Ma'arif
Keyword(s):  
Market Economy ◽  
Free Market ◽  
Dominant Role ◽  
The State ◽  
Early Years ◽  
New Order ◽  
Free Market Economy ◽  
Economic Sectors ◽  
Role Of The State

After had being carried out nationalization and hostility against west countries, the New Order regime made important decision to change Indonesia economic direction from etatism system to free market economy. A set of policies were taken in order private sector could play major role in economic. However, when another economic sectors were reformed substantially, effords to reform the State Owned Enterprises had failed. The State Owned Enterprise, in fact, remained to play dominant role like early years of guided democracy era. Role of the State Owned Enterprises was more and more powerfull). The main problem of reforms finally lied on reality that vested interest of bureaucrats (civil or military) was so large that could’nt been overcome. 

Atomization of Liquids by Means of a Rotating Cup

1950 ◽  
Vol 17 (2) ◽  
pp. 145-153 ◽  
Author(s):  
J. O. Hinze ◽  
H. Milborn
Keyword(s):  
Working Conditions ◽  
Drop Size ◽  
Film Formation ◽  
Angular Speed ◽  
The State ◽  
Experimental Results ◽  
Drop Formation ◽  
Dimensionless Groups ◽  
Different Types ◽  
Centrifugal Action

Abstract Liquid, supplied through a stationary tube to the inner part of a rotating cup widening toward a brim, flows viscously in a thin layer toward this brim and is then flung off, all by centrifugal action. The flow within this layer and the disintegration phenomena occurring beyond the brim have been studied, experimentally as well as theoretically. A formula has been derived for the thickness and for the radial velocity of the liquid layer within the cup, which proved to agree reasonably well with experimental results. Three essentially different types of disintegration may take place around and beyond the edge of the cup designated, respectively, by: (a) the state of direct drop formation; (b) the state of ligament formation; and (c) the state of film formation. Which one of these is realized depends upon working conditions. Transition from state (a) into (b), or of state (b) into state (c) is promoted by an increased quantity of supply, an increased angular speed, a decreased diameter of the cup, an increased density, an increased viscosity, and a decreased surface tension of the liquid. The experimental results have been expressed in relationships between relevant dimensionless groups. For the state of ligament formation a semiempirical relationship has been derived between the number of ligaments and dimensionless groups determining the working conditions of the cup. Results of drop-size measurements made for the state of ligament formation as well as for the state of film formation show that atomization by mere rotation of the cup is much more uniform than commonly achieved with pressure atomizers.

Institutional pressures influencing environmental management accounting adoption by Malaysian local governments

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Che Ku Hisam Che Ku Kassim ◽  
Noor Liza Adnan ◽  
Roziani Ali
Keyword(s):  
Environmental Management ◽  
State Government ◽  
Local Governments ◽  
Management Accounting ◽  
The State ◽  
Institutional Pressures ◽  
Content Type ◽  
The Public ◽  
Reporting Practices ◽  
Environmental Management Accounting

Purpose Because of the heightened environmental awareness of the public, local governments (LGs) are being pressured to improve on the extent and quality of environmental disclosures (EDs) provided in an array of reporting media. The lack of an accounting tool to identify, measure and report EDs has propelled the infusion of environmental management accounting (EMA) to support the reporting practices. This paper aims to examine the institutional pressures influencing EMA adoption by Malaysian LGs. Design/methodology/approach Using the consensus approach, a self-administered questionnaire survey is conducted on accountants in LGs in Peninsular Malaysia. The items in the questionnaire are based on the findings of prior studies on EMA adoption. Findings The results suggest that coercive isomorphism from the state government is perceived to be the influential institutional factor placing intense pressures on LGs to adopt EMA. Research limitations/implications The results solidify the potential role of the state government in any public policy changes which could further stimulate and promote the adoption of EMA. Originality/value Insufficient empirical evidence on the adoption of EMA in LGs within a developing country’s perspective contributes to a limited understanding on the development of environmental-related practices in different economic stages and environment as well as within the public sector’s perspective.

Starpkulturālās komunikācijas nozīme visaptverošas valsts aizsardzības sistēmas veidošanā

2021 ◽  
pp. 238-245
Author(s):  
Uldis Zupa ◽  
Keyword(s):  
Turning Point ◽  
Essential Element ◽  
The State ◽  
Successful Implementation ◽  
National Defense ◽  
Defense System ◽  
State And Society ◽  
State Defense ◽  
The Relationship

The implementation of the comprehensive national defense system in Latvia marks a new turning point in the relationship between the state and society – instead of being consumers of the security and defense provided by the state, every inhabitant of Latvia must become an active contributor to the natio-nal defense system. Thus, the society’s willingness to defend the state becomes an essential element in the successful implementation of the comprehensive state defense system. This article analyzes the different views of Latvian and Russian-speaking population on issues that affect the willingness to defend the state, as well as evaluates the role of intercultural communication for informing public and increasing the involvement in the comprehensive national defense system.

Differential Multipliers for Tourism in Victoria

1997 ◽  
Vol 3 (1) ◽  
pp. 57-68 ◽  
Author(s):  
Guy R. West ◽  
Ari Gamage
Keyword(s):  
Economic Impacts ◽  
Value Added ◽  
The State ◽  
Input Output ◽  
Relative Contribution ◽  
State Economy ◽  
Different Types

This study assesses the significance of different types of tourists to Victoria, Australia, by their relative contribution to the economy. Differential impacts are calculated using an input–output model incorporating marginal household coefficients. The analysis demonstrates that the conventional input–output model can overestimate the flow-on effects to value added, income and employment by a significant amount. It finds that domestic tourists are the largest contributor to the State economy, with day-trippers spending the greatest amount. International tourists rank last in terms of economic impacts on the state.

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