scholarly journals Recognition Criteria and Classification of Investment in Tangible Assets

2022 ◽  
Vol 10 (1) ◽  
pp. 25-36
Author(s):  
Namig Garib Orujov
Keyword(s):  
Tangible Assets

scholarly journals A New Look at the Classification of Non-current Tangible Assets During a Crisis

2021 ◽  
Vol 25 (1) ◽  
pp. 46-51
Author(s):  
Alla Hnatiuk ◽  
Keyword(s):  
Management System ◽  
Economic Benefits ◽  
Enterprise Management ◽  
Economic Entity ◽  
Tangible Assets ◽  
Fixed Assets ◽  
Enterprise Management System ◽  
And Control

Annotation. Introduction. Creation of an efficient property management system is one of the main problems for the enterprise management system. The effectiveness of such a system is directly determined by the quality of information used for management. Among the tasks, which an economic entity faces, a special place is occupied by the classification of objects of accounting. Financial and tax indicators depend on its solution at a particular enterprise. In order to properly organize the economic activity of an enterprise, it is needed to know what funds it has and in what these funds are invested (placed). Therefore, the division of enterprise resources into separate groups is necessary to understand and summarize the accounting information used for financial statements. Purpose. To ensure the usefulness of information on the availability of non-current tangible assets, which is provided to users in the way of classification, the article defines the qualitative characteristics of the classification of non-current tangible assets (relevance, objectivity, reliability, content, comparison) and studies their essence. Results. The research suggests a critical assessment of existing approaches to the criteria for grouping non-current tangible assets in order to define differences between them. This has made it possible to clarify the content of the criteria for recognizing non-current tangible assets as assets of the enterprise (criteria of economic benefit, value reliability, and control). This clarification deepens the understanding of the nature of non-current tangible assets as objects of accounting. Conclusions. The research has investigated the classification of non-current tangible assets from the normative-legal and scientific points of view. It has summarized the criteria applied in accordance with domestic and foreign legislation for the classification of non-current tangible assets. The research has substantiated the importance of improving the existing classification of such assets for accounting purposes. The research has also improved classification of non-current tangible assets according to the following criteria: the ability to bring economic benefits (long-term, immature) and the method of use in the production process (consumed, fruitful), which will significantly improve the structuring of enterprise assets. Keywords: classification; resources; criteria; non-current tangible assets; fixed assets; long-term biological assets.

scholarly journals IMPROVEMENT OF CLASSIFICATION OF NON-CURRENT TANGIBLE ASSETS IN BUDGET INSTITUTIONS OF UKRAINE

ScienceRise ◽  
2021 ◽  
pp. 62-68
Author(s):  
Oleksandr Chereshnevyi
Keyword(s):  
Accounting Information ◽  
Problem Structuring ◽  
Software Products ◽  
Tangible Assets ◽  
Quality Of Accounting Information ◽  
Fixed Assets ◽  
Budgetary Institutions ◽  
Technological Product

The object of research: This article explores the necessary ways to improve the classification of non-current tangible assets on the example of non-current tangible assets for special purposes. Solved problem: bringing the classification of non-current tangible assets to the accounting needs of the institution will improve the structure, quality of accounting information reflected in the accounting registers and allow the application of uniform methodological provisions of accounting to such tangible assets. Investigated problem: structuring the classification features of non-current tangible assets of budgetary institutions of Ukraine, which listen to modern requirements for the accumulation of information and the needs of internal and external users for the adoption of administrative management. The main scientific results: The proposed approaches to the classification of non-current tangible assets, namely the attribution of non-current tangible assets for special purposes to fixed assets, will bring the accounting information of budgetary institutions to the economic essence of these assets. This, in turn, will improve the quality of accounting information for management decisions, reduce the number of errors in the reflection of business transactions with these assets. The ability of the existing classification of non-current tangible assets to structure the tangible assets according to their properties and technical characteristics is proved. To confirm the opinion about the inconsistency of the modern classification of non-current tangible assets, a comparative description of the properties of fixed assets, other non-current tangible assets, and non-current tangible assets for special purposes is given. The area of practical use of the research results: the practical results of this study are primarily aimed at application in the activities of budgetary institutions of Ukraine. But it is also expedient to apply the obtained scientific achievements at the enterprises and establishments of the public sector. Innovative technological product: approaches to the classification of non-current tangible assets in budgetary institutions with the simultaneous possibility of implementing the results obtained in existing software products for automation of settlement processes and budget accounting in general. Scope of the innovative technological product: the results presented in this study are relevant and recommended for use in all budgetary institutions. It will be especially useful for implementation by senior fund managers whose functions are related to defense or law enforcement measures

scholarly journals Accounting Practices Regarding the Non-Current Assets Held for Sale

2010 ◽  
Author(s):  
Marinela Manea ◽  
Veronica Stefan
Keyword(s):  
Financial Reporting ◽  
International Financial Reporting Standards ◽  
Time Interval ◽  
Reporting Standards ◽  
Financial Reporting Standards ◽  
Tangible Assets ◽  
Current Asset ◽  
Subsequent Sale

Generally the non-current assets, and especially the tangible assets, are held by the entity (as it results from their very definition) in order to be used in the production of goods or for services, to be rented to the thirds or to be used for administrative purposes during several periods. For the time interval that a non-current asset is not classified as being held for sale, its recognition and implicitly its assessment will be done in accordance with the provisions of the applicable International Financial Reporting Standards; after the classification of the respective asset as being held with the intention of subsequent sale there will be applicable the provisions of the contemporary IFRS norm 5 “Non-current assets held for sale and discontinued activities”.

scholarly journals Automation of inventory check in computer communication form of accounting

2017 ◽  
pp. 107-116
Author(s):  
Volodymyr Muravskyi
Keyword(s):  
Radio Frequency Identification ◽  
Accounting Information ◽  
Time Increase ◽  
Electronic Documents ◽  
Computer Communication ◽  
Tangible Assets ◽  
Analysis And Synthesis ◽  
Frequency Identification ◽  
The Subject

Methods of analysis and synthesis are used for structuring the subject matter of the research on the basis of identification and formalization of automated inventory procedures in an enterprise. A number of proposals related to installing on-site wireless scanners capable of identifying the location of inventory items are put forward. The article also gives a classification of enterprise premises by functionality, namely warehouse, trade, production, administrative, sales and other areas, which makes it possible to record relocation of inventory items. The paper deals with product labeling procedures and ways of incorporating radio identification chips into products either by manufacturers (packers) or inventory custodians following the arrival of products. The paper develops an algorithm of automated permanent inventory of assets, including a list of variable accounting information that can be recorded on RFID-chips. In addition, it becomes possible to identify employees who are responsible for storing and movement of inventory items for the purpose of compensating losses by employees involved in a shortfall. The ways to improve methods for documenting and recording inventories in accounting are described. Inventory of assets carried out with the use of radio frequency identification allows enterprises to form electronic documents automatically and record the results of accounting inventory, reduce working time, increase economic efficiency, ensure the timeliness of control and minimize theft and fraud. Further research should be undertaken to examine methods for automation of inventory control over tangible assets under conditions of full robotization of processes in an entity.

scholarly journals Regional Diversity of Technical Efficiency in Agriculture as a Results of an Overinvestment: A Case Study from Poland

Energies ◽  
2021 ◽  
Vol 14 (11) ◽  
pp. 3357
Author(s):  
Krzysztof Piotr Pawłowski ◽  
Wawrzyniec Czubak ◽  
Jagoda Zmyślona
Keyword(s):  
Technical Efficiency ◽  
Regional Differences ◽  
Stochastic Frontier Analysis ◽  
Stochastic Frontier ◽  
Frontier Analysis ◽  
Tangible Assets ◽  
Farm Accountancy Data Network ◽  
Farm Efficiency

Ensuring adequate profitability of production, which can be ensured by optimal investments, can encourage farmers to be more caring about sustainable development. Several existing studies indicate that technical efficiency in agriculture varies regionally. Investments comprise a basic way to increase efficiency and thus reduce polarisation between regions. However, contrary to established assumptions, not every investment leads to increased efficiency, which entails a phenomenon of overinvestment. Investments should, by definition, be positively correlated with efficiency. However, existing studies indicate the existence of a significant problem of overinvestment, where increased efficiency may not occur. While for about 40% of farms in Poland the scale of investments can be assessed as optimal, more than quarter of farms exhibited absolute overinvestment and nearly one in five farms is underinvested. In response to this problem, this study aimed to identify regional differences in Poland with regard to overinvestment in farms, as well as to determine changes in farm efficiency depending on the region and level of overinvestment. The source material used in the following article consisted of unpublished Farm Accountancy Data Network (FADN) microdata derived from the DG AGRI of the European Commission. The study covered the period 2004–2015. For an original classification of farms according to their level of overinvestment the technical efficiency, using the stochastic frontier analysis approach, was used for determining regional differences that occurred as a result of overinvestment. Stochastic frontier analysis shown noticeable differences in the average technical efficiency for different overinvestment groups. As expected, underinvested farms are the least efficient (general in Poland and in all analyzed regions) and average technical efficiency did not increase. Interestingly, optimally investing farms do not have the highest technical efficiency. Higher efficiency was achieved by both relatively and absolutely overinvested farms. This is due to the fact that in order to produce efficiently in agriculture, it is necessary to at least maintain the level of tangible assets provision, and preferably to increase it as well. In terms of overinvestment levels, farm structure does not differ significantly between individual regions in Poland. However, there are differences between regions in terms of farm efficiency within each group. In all regions, only the underinvested farms did not increase their efficiency over the period under review and the highest efficiency growth rate was in regions where farms were least efficient at baseline.

Theoretical essence and classification of non-current tangible assets

Ekonomika APK ◽  
2020 ◽  
Vol 314 (12) ◽  
pp. 29-37
Author(s):  
Nataliia Zdyrko ◽  
Oleksandr Chereshnevyi
Keyword(s):  
Public Sector ◽  
National Level ◽  
Empirical Method ◽  
International Standards ◽  
Practical Significance ◽  
Accounting System ◽  
Modern Approach ◽  
The Public ◽  
Tangible Assets

The purpose of the article is to investigate and determine the theoretical essence of non-current tangible assets and improve their classification in order to develop accounting science. Research methods. The research uses dialectical methods of cognition of processes and phenomena, analysis and synthesis - to substantiate and determine the theoretical and methodological principles of non-current tangible assets and their classification, monographic method - to analyze the evolution of domestic and foreign scientists on the problems of classification and definition of non-current tangible assets, empirical method is for a comprehensive assessment of the current state of the object of study, scientific abstraction - to summarize the results, draw conclusions and their own vision of the essence of non-current tangible assets and their classification. Research results. As a result of research on the nature and classification of non-current tangible assets revealed a modern approach to their interpretation and classification. The need to improve the existing classification of non-current tangible assets in the public sector of the economy on the example of budgetary institutions is identified. Scientific novelty: Theoretical provisions on the essence of non-current tangible assets, which are based on the experience and research of domestic and foreign scientists, as well as their own vision, have been further developed. An updated classification structure of non-current tangible assets for the public sector is proposed, based on the needs of managers and employees of the public sector of the economy. Practical significance. On the way to bringing the national accounting system to international standards, special attention should be paid to determining the theoretical nature of non-current tangible assets and bringing the classification of these assets to accounting needs not only at the national level but also at the level of international standards and requirements. Proposals for the classification of non-current tangible assets are proposed. Tabl.: 1. Figs.: 4. Refs.: 13.

Note on the spectral classification of carbon stars in the photographic infrared region

1966 ◽  
Vol 24 ◽  
pp. 21-23
Author(s):  
Y. Fujita
Keyword(s):  
Infrared Region ◽  
Spectral Classification ◽  
Carbon Stars

We have investigated the spectrograms (dispersion: 8Å/mm) in the photographic infrared region fromλ7500 toλ9000 of some carbon stars obtained by the coudé spectrograph of the 74-inch reflector attached to the Okayama Astrophysical Observatory. The names of the stars investigated are listed in Table 1.

Diagnostic Value of Electron Microscopy in Soft Tissue Tumors

1970 ◽  
Vol 28 ◽  
pp. 220-221
Author(s):  
Gerald Fine ◽  
Azorides R. Morales
Keyword(s):  
Cardiac Myxoma ◽  
Osteogenic Sarcoma ◽  
Diagnostic Value ◽  
Soft Tissue Tumors ◽  
Amelanotic Melanoma ◽  
Growth Patterns ◽  
Light Microscopic Level ◽  
Mesenchymal Tumors ◽  
Good Agreement

For years the separation of carcinoma and sarcoma and the subclassification of sarcomas has been based on the appearance of the tumor cells and their microscopic growth pattern and information derived from certain histochemical and special stains. Although this method of study has produced good agreement among pathologists in the separation of carcinoma from sarcoma, it has given less uniform results in the subclassification of sarcomas. There remain examples of neoplasms of different histogenesis, the classification of which is questionable because of similar cytologic and growth patterns at the light microscopic level; i.e. amelanotic melanoma versus carcinoma and occasionally sarcoma, sarcomas with an epithelial pattern of growth simulating carcinoma, histologically similar mesenchymal tumors of different histogenesis (histiocytoma versus rhabdomyosarcoma, lytic osteogenic sarcoma versus rhabdomyosarcoma), and myxomatous mesenchymal tumors of diverse histogenesis (myxoid rhabdo and liposarcomas, cardiac myxoma, myxoid neurofibroma, etc.)

Ultrastructure of mesotheliomas

1984 ◽  
Vol 42 ◽  
pp. 98-101
Author(s):  
Irving Dardick
Keyword(s):  
Electron Microscopy ◽  
Latent Period ◽  
Spindle Cell ◽  
Spindle Cell Sarcoma ◽  
Metastatic Adenocarcinoma ◽  
Cell Sarcoma ◽  
Cytological Features ◽  
Industrial Use ◽  
Degree Of Differentiation

With the extensive industrial use of asbestos in this century and the long latent period (20-50 years) between exposure and tumor presentation, the incidence of malignant mesothelioma is now increasing. Thus, surgical pathologists are more frequently faced with the dilemma of differentiating mesothelioma from metastatic adenocarcinoma and spindle-cell sarcoma involving serosal surfaces. Electron microscopy is amodality useful in clarifying this problem.In utilizing ultrastructural features in the diagnosis of mesothelioma, it is essential to appreciate that the classification of this tumor reflects a variety of morphologic forms of differing biologic behavior (Table 1). Furthermore, with the variable histology and degree of differentiation in mesotheliomas it might be expected that the ultrastructure of such tumors also reflects a range of cytological features. Such is the case.

Interpreting HVEM of muscle-cell impulse networks

1992 ◽  
Vol 50 (1) ◽  
pp. 126-127
Author(s):  
Paul DeCosta ◽  
Kyugon Cho ◽  
Stephen Shemlon ◽  
Heesung Jun ◽  
Stanley M. Dunn
Keyword(s):  
Structural Analysis ◽  
Muscle Cell ◽  
Electron Micrographs ◽  
Relative Size ◽  
Automatic Classification ◽  
Nerve Fibers ◽  
Analysis Algorithm ◽  
Structural Networks

Introduction: The analysis and interpretation of electron micrographs of cells and tissues, often requires the accurate extraction of structural networks, which either provide immediate 2D or 3D information, or from which the desired information can be inferred. The images of these structures contain lines and/or curves whose orientation, lengths, and intersections characterize the overall network.Some examples exist of studies that have been done in the analysis of networks of natural structures. In, Sebok and Roemer determine the complexity of nerve structures in an EM formed slide. Here the number of nodes that exist in the image describes how dense nerve fibers are in a particular region of the skin. Hildith proposes a network structural analysis algorithm for the automatic classification of chromosome spreads (type, relative size and orientation).

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