scholarly journals COMPARISON OF TRADITIONAL FINANCIAL ACCOUTING INDICATORS WITH EVA® COMPANIES IN THE BUILDING IN ORDER TO ASSESS ITS ADVANTAGES AND DISADVANTAGES

2015 ◽  
Vol 12 (1) ◽  
pp. 100
Author(s):  
Leonardo Soares Francisco De almeida ◽  
Julio Vieira Neto ◽  
Francisco Carlos Ibanez ◽  
Claudio Luiz De Oliveira Costa ◽  
Leonardo Bezerra Pimentel
Keyword(s):  
Opportunity Cost ◽  
Management System ◽  
Traditional Method ◽  
Economic Indicators ◽  
Net Income ◽  
Construction Companies ◽  
Advantages And Disadvantages ◽  
Study Results ◽  
The Cost

This paper intends to perform the calculation of its EVA® and compare it with the traditional economic indicators in the determination of net income, verifying the advantages and disadvantages of applying (EVA®) as a Management System Based on value. The relevance of this study is to recognize the best proposal that adequately to measure the amount of capital and its opportunity cost. The proposed methodology is based on applying a metric to adequately measure the value of capital and the cost of their compensation through comparison between the traditional method and (EVA®) ten construction companies extracted from the BM & FBOVESPA website. The study results point out that the book profit does not represent the actual value of gain or loss to the stakeholders, the loss itself does not mean prejudice because the traditional metric does not include the opportunity cost.

scholarly journals Hybrid categorical expert system for the use in content aggregation

2021 ◽  
pp. 1-22
Author(s):  
Denis Aleksandrovich Kiryanov
Keyword(s):  
Expert System ◽  
Expert Systems ◽  
Main Category ◽  
Aggregated Data ◽  
Advantages And Disadvantages ◽  
Spam Filter ◽  
Hybrid Solutions ◽  
The Cost ◽  
Use Of Knowledge

The subject of this research is the development of the architecture of expert system for distributed content aggregation system, the main purpose of which is the categorization of aggregated data. The author examines the advantages and disadvantages of expert systems, toolset for development of expert systems, classification of expert systems, as well as application of expert systems for categorization of data. Special attention is given to the description of architecture of the proposed expert system, which consists of spam filter, component for determination of the main category for each type of the processed content, and components for determination of subcategories, one of which is based on the domain rules, and the other uses the methods of machine learning methods and complements the first one. The conclusion is made that expert system can be effectively applied for solution of the problems of categorization of data in the content aggregation systems. The author establishes that hybrid solutions, which combine an approach based on the use of knowledge base and rules with implementation of neural networks allow reducing the cost of the expert system. The novelty of this research lies in the proposed architecture of the system, which is easily extensible and adaptable to workloads by scaling existing modules or adding new ones. The proposed module for spam detection leans on adapting the behavioral algorithm for detecting spam in emails; the proposed module for determination of the key categories of content uses two types of algorithms: fuzzy fingerprints and Twitter topic fuzzy fingerprints that was initially applied for categorization of messages in the social network Twitter. The module that determine subcategory based on the keywords functions in interaction with the thesaurus database. The latter classifier uses the reference vector algorithm for the final determination of subcategories.

scholarly journals Ефективність використання мінеральних добрив і стимуляторів росту на посівах пивоварного ячменю

2013 ◽  
pp. 162-165
Author(s):  
В. С. Шкурко
Keyword(s):  
Sugar Beet ◽  
Economic Indicators ◽  
Mineral Fertilizers ◽  
Net Income ◽  
Malting Barley ◽  
Cost Of Production ◽  
Complete Fertilizer ◽  
High Level ◽  
Effective Use ◽  
The Cost

Аналіз економічних показників досліду, в якому ви-вчалася дія попередників і добрив показав, що найви-щий рівень рентабельності зафіксовано у варіантах досліду, які розміщувалися після цукрових буряків і на яких застосовувався «Нутрівант Плюс пивоварний ячмінь» (71,8 %). У частині досліду, де попередником була кукурудза на зерно, найкращий ефект також було досягнуто на варіантах, на яких застосовувало-ся це комплексне добриво. Застосування «Нутріван-ту Плюс пивоварний ячмінь» також дозволяє істот-но зменшити собівартість продукції порівняно з ко-нтрольним варіантом без добрив та варіантами із застосуванням N30P30K30. Найефективнішим викори-стання стимуляторів росту було переважно у варіа-нтах, де рослини удобрювалися «Нутрівантом». Найкращі результати досягнуто в разі використання «Nano Gro» та «Вітазиму». Застосування стимуля-торів росту дає змогу збільшити показники рента-бельності та чистого доходу майже в два рази, про-те дія препаратів суттєво коригується вибраною системою удобрення посівів. На посівах ячменю, які удобрюються мінеральними добривами, потрібно застосовувати препарати «Вітазим» і «Nano Gro». Analysis of economic indicators of the experiment in which the effect of precursors and fertilizers were studied, showed that a high level of profitability was recorded in the experiments, which were placed after sugar beet and on which «Nutrivant Plus malting barley» (71.8%) was used. In the part of the experiment, where the predecessor was the maize on grain, the best effect has also been achieved on the variants on which a complete fertilizer was applied. Application of «Nutrivant Plus malting barley» can significantly reduce the cost of production compared to the control without fertilizer and options using N30P30K30. Effective use of growth stimulators was mainly in cases where the plants were fertilized with «Nutrivant». The best results were achieved by using drugs «Nano Gro» and «Vitazim». Application of growth stimulators can increase performance of profitability and net income almost twice, but the action of drugs is largely corrected by the selected system of fertilizing crops. On crops of barley, which are fertilized with mineral fertilizers, it is advisable to use drugs «Vitazim» and «Nano Gro».

scholarly journals PENGARUH BIAYA PAKAN TERHADAP KEUNTUNGAN PETERNAK BABI DI DESA WERDHI AGUNG KECAMATAN DUMOGA BARAT

ZOOTEC ◽  
2020 ◽  
Vol 40 (2) ◽  
pp. 724
Author(s):  
Chrestian C Matialo ◽  
F H Elly ◽  
S Dalie ◽  
B Rorimpandey
Keyword(s):  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Survey Method ◽  
Analysis Study ◽  
Feed Cost ◽  
Study Results ◽  
Pig Farm ◽  
One Year ◽  
The Cost

THE EFFECT OF FEED COST ON THE PROFIT OF PIG FARMERS IN WERDHI AGUNG VILLAGE, WEST DUMOGA DISTRICT. This study aims to determine  influence of feed cost on pig farmer’s profits. This  research was conducted by survey method to 30 respondents of pig farmers in werdhi agung village, west dumoga subdistrict. The determination of samples was carried out by purposive sampling, with the consideration of breeders  have pig over 20 heads and more than one year experienced on pig farm. The analytical method used in this study was multiple linear regression analysis. Study results showed the cost of consentrate feed, bran, corn, had significantly effect on the profits of pig farmers simultaneously Partially the cost of concentrate had a very significant effect, while the cost of ingredient feed materials of bran, corn, had no significant effect on profits.

scholarly journals Penerapan Metode Abc (Activity Based Costing) Dalam Menentukan Harga Jual Kamar Hotel “X” ( Studi Pada Salah Satu Hotel Berbintang Di Surabaya )

2019 ◽  
Vol 2 (02) ◽  
pp. 32-42
Author(s):  
Widiar Onny Kurniawan
Keyword(s):  
Traditional Method ◽  
Hospitality Industry ◽  
Activity Based Costing ◽  
Hotel Room ◽  
Cost Efficient ◽  
Abc Method ◽  
The Cost ◽  
The City

Increasing competition in the hospitality industry, making hotels should increase the advantage in competing. An important part of improving the competitive advantage of hotels is to set, measure and allocate accurately the costs to be efficient. Cost efficient will help managers to make decisions so as to increase the occupancy rate of hotels that ultimately impact on profit. Researchers conducted research on the Hotel "X" located in the city of Surabaya where this hotel is one of the oldest four-star hotel in the city of Surabaya. Determination of the cost as the cost of room rental at Hotel "X" is still using the traditional method of the cost of renting each room on the same "X" Hotel. The purpose of this study is to know the application of Activity Based Costing (ABC) method in the calculation of service fee and the determination of the hotel room rental price "X". The technique of data analysis performed is to analyze the traditional method that is being used by Hotel "X" and compare with ABC method. The results of this study is the calculation of the cost of room rental using ABC method is more accurate when compared with traditional methods. Hotel "X" should consider undercost in the cost of room rental so that the hotel does not suffer long-term losses resulting in earnings.

scholarly journals Development of electronic document management system in tax authorities

E-Management ◽  
2021 ◽  
Vol 3 (4) ◽  
pp. 37-48
Author(s):  
T. A. Bratarchuk ◽  
I. V. Milkina
Keyword(s):  
Management System ◽  
Document Management ◽  
Electronic Document ◽  
Office Work ◽  
Labor Costs ◽  
Advantages And Disadvantages ◽  
Collective Work ◽  
Document Management System ◽  
Electronic Document Management ◽  
The Cost

Currently, an electronic document management system has been widely implemented in the practice of tax authorities, which allows you to reduce time and labor costs for processing and preparing documents; to provide operational services to the population; to ensure the availability and openness of information to the public about the activities of tax authorities, as well as services provided by tax authorities; to reduce the cost of interaction between the population and tax authorities. However, despite the automation of office work, a number of unresolved problems remains in the field of document management of tax authorities.The relevance of this study is that the main problems of the tax authorities are a large number of routine manual operations performed by employees, as well as a large volume of incoming documents that are received by the tax authorities. The creation of documents, as well as their storage, transmission and search for such documents require significant labor, time and financial costs. That is why recently tax inspections have been working on a comprehensive automation of the inspection’s activities by introducing a system for processing and accounting documents, which will allow you after a while to abandon documents and information presented on paper.The study analyses the electronic document management systems used in the practice of public administration, describes the advantages and disadvantages of each system. The paper also analyses the features of the document management process in the tax authorities. Based on the conducted research, the authors propose the introduction of a modern domestic system built on the “Logic of SED”-platform. This system is aimed at improving the efficiency of work in various areas of joint activity of employees of the organization in terms of automation of project document flow and the possibility of collective work.

scholarly journals Contribution of Rural Women in Dairy Income

2020 ◽  
Author(s):  
V.K. Sharma ◽  
R.K. Kulshrestha ◽  
Amod Sharma
Keyword(s):  
Milk Production ◽  
Rural Women ◽  
Rural Areas ◽  
Farm Size ◽  
Net Income ◽  
Small Farm ◽  
Agriculture Sector ◽  
Genetic Potential ◽  
The Cost

Background: It is now proven by the rural women that they not only play a key role in the dairy farming but also have a significant role in the socio-economic development in India. Milk production in India is mainly concentrated on marginal and small farm size group in rural areas as a subsidiary occupation to agriculture sector. In addition to this, there are a number of organized dairy farms under the cooperatives milk producers’ union. In this country, the low genetic potential of the animals results in the high cost and low milk production.Methods: The present field-based survey work was carried out during the agricultural year 2017-18, by adopting purposive stratified simple random technique and data was collected with the help of pre-tested schedule from 80 rural dairy women respondents of eight villages from two blocks of Firozabad district to ascertain the determination of cost of milk production and contribution of rural women in dairying sector.Result: The profit margin can be increased by decreasing the cost of production. The contribution of household women in the net income of the farms was 55.39 and 55.01 percent in case of marginal and small farm, while the total of 274.08 mandays employment generated on the farms through the adoption of dairying activity. The present work will be a complementary contribution of dairy sector.

Design and Implementation of Lighting Management System Based on Wireless City

2013 ◽  
Vol 663 ◽  
pp. 511-514
Author(s):  
Jie Zhang ◽  
Shu Ying Cheng
Keyword(s):  
Wireless Network ◽  
Management System ◽  
Network Access ◽  
Energy Usage ◽  
Management Platform ◽  
Advantages And Disadvantages ◽  
Access Information ◽  
The Cost ◽  
And Control ◽  
Feature Database

China mobile is using 3G and WiFi to construct a everywhere wireless network ,named wireless city.The lighting management system make every city lighting unit to access a unified management platform via the wireless network, so that realize the acquisition of working state, the setting of work mode and the automatic report of fault for every lighting unit. This paper mainly introduces the lighting management node and the unified management platform. The lighting management node is responsible for adaptive wireless network access, information collection and control of the lighting unit. The unified management platform is responsible for establishing the feature database of every light unit, the man-machine operation interface and the illumination energy conservation algorithm of the whole city. In addition, this paper also discussed the cost,and efficiency, the advantages and disadvantages of the lighting management system. Finally, through the experiment estimate for an intermediate city, This system can yield high rates of energy usage, with pay back in 10 years.

scholarly journals Efficiency of Cultivating Corn for Grain under Irrigation in the Prialeyskaya Steppe

2019 ◽  
Author(s):  
Alexander Davydov ◽  
Ksenia Ermakova ◽  
Roman Gornostal
Keyword(s):  
Economic Efficiency ◽  
Maximum Yield ◽  
Soil Layer ◽  
Economic Indicators ◽  
Net Income ◽  
Irrigation Regime ◽  
Humidity Level ◽  
Irrigation Rate ◽  
The Cost ◽  
Corn Grain

To assess the effectiveness of irrigation when cultivating corn for grain in the conditions of the arid Prialeyskaya steppe of the Altai Territory, an irrigation regime was developed to maintain pre-irrigation moisture at 60 and 70 % minimum moisture-holding capacity in the soil layer – 0.5 m. Water with irrigation was used mineralization of 0.3 g/l, it lacked toxic salts. In 2015, the irrigation norm with an irrigation regime of 60 % minimum moisture-holding capacity was 2650 m3/ha, with a regime of 70 % minimum moisture-holding capacity – 2850 m3/ha. In 2016, irrigation norms for irrigation regimes were 60 and 70 % minimum moisture-holding capacity of 2250 and 2450 m3/ha, respectively. In 2017, at the 60 % minimum moisture-holding capacity option, 7 irrigations were carried out, the irrigation rate was 2700 m3/ha. On the irrigation variant of 70 % of the minimum moisture-holding capacity, 8 irrigations were carried out, the irrigation rate was 2900 m3/ha. The highest yield of corn grain was obtained while maintaining a humidity level of at least 70 % minimum moisture-holding capacity. The maximum yield in 2015 was 6.7 t/ha, in the control – 3.8 t/ha. The yield increases on this option were significant in comparison not only with the control without irrigation, but also in comparison with the 60 % minimum moisture-holding capacity. To identify the economic efficiency of cultivating corn with irrigation, the costs of irrigation and the cost of the resulting crop were considered. The highest net income and profitability were obtained in 2016 with an irrigation regime of 70 % minimum moisture-holding capacity. Net income was 63.31 thousand rubles/ha, profitability level 370.45 %. In all years of research, the economic indicators for irrigation options were significantly superior to those for the non-irrigation option.

Mekanisme Dan Proteksi Jaminan Nasabah Pada Gadai Informal

Liquidity ◽  
2017 ◽  
Vol 6 (2) ◽  
pp. 103-109
Author(s):  
Yuri Nanda Larasati ◽  
Jafril Khalil
Keyword(s):  
Qualitative Research ◽  
Research Methods ◽  
Financial Services ◽  
Field Data ◽  
Qualitative Research Methods ◽  
Research Field ◽  
Consumer Society ◽  
Library Research ◽  
The Cost

Regulation of the financial services authority (OJK) No. 31/POJK.05/2016 on Venture had arranged that the financial services agency on the basis of the law of pledge is in coaching and supervision OJK. Yet the existence of laws – invitation to Governing Enterprise pawn shops causing business activities conducted by the above parties are not yet regulated. The condition is feared could cause harm to the consumer society. The purpose of this research is to know the procedures, mechanisms, protection of goods and guarantee the consumer on an informal pledge financing, methods of determination of the cost of maintenance of the goods and the goods of the execution mechanism of the pledge as well as protection for the collateral items are viewed from the side of the consumer by looking at laws-invitations and Sharia. To find out whether the pledge have gotten permission from OJK. This research uses qualitative research methods with the study of library research, field data and simulations. The approach used in this study is the empirical juridical approach. Elaboration upon the results is discussed further in this article.

An Evaluation of Provincial Macroeconomic Performance in Vietnam

2017 ◽  
pp. 34-47
Author(s):  
Hoi Le Quoc ◽  
Nam Pham Xuan ◽  
Tuan Nguyen Anh
Keyword(s):  
Development Strategy ◽  
Institutional Transformation ◽  
Economic Indicators ◽  
Macroeconomic Performance ◽  
Economic Development Strategy ◽  
Socio Economic Development ◽  
The Cost ◽  
Development Objectives ◽  
First Time

The study was targeted at developing a methodology for constructing a macroeconomic performance index at a provincial level for the first time in Vietnam based on 4 groups of measurements: (i) Economic indicators; (ii) oriented economic indicators; (iii) socio-economic indicators; and (iv) economic - social – institutional indicators. Applying the methodology to the 2011 - 2015 empirical data of all provinces in Vietnam, the research shows that the socio-economic development strategy implemented by those provinces did not provide balanced outcomes between growth and social objectives, sustainability and inclusiveness. Many provinces focused on economic growth at the cost of structural change, equality and institutional transformation. In contrast, many provinces were successful in improving equality but not growth. Those facts threaten the long-term development objectives of the provinces.

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