Conceptual Framework for Digitization of Depreciation Policy

2021 ◽  
Vol 12 (3) ◽  
pp. s041-s053
Author(s):  
Darya Trachova ◽  
Svitlana Diachek ◽  
Nataliia Vyhovska ◽  
Olha Havryliuk ◽  
Нalyna Chaban ◽  
...  

The articles object is a process of accounting and information support for the formation of depreciation policy. The purpose of this article is to develop a conceptual framework for a common accounting and information space of depreciation policy. First, the authors consider the benefits of total digitalization of the organization and methodological support of depreciation policy process and make some assumptions related to the concept of enterprise’s economic data protection.  Since the scientific challenge is how to effectively monitor and quickly adjust depreciation policy, the authors have chosen methods to analyze the relations between business, government regulation, and economic data security. In the course of the research, a survey of 376 enterprises of Zaporizhia, Donetsk and Luhansk regions of Ukraine was conducted. To identify impact of the enterprise size on the availability of information about individual indicators, they are grouped according to the selected system of taxation (simplified and general). In addition, the survey results and monitoring of the beta version of depreciation policy's information portal were presented. It was also concluded that the accounting indicators can be used to quickly adjust the depreciation policy at the state level.

AERA Open ◽  
2021 ◽  
Vol 7 ◽  
pp. 233285842199072
Author(s):  
Jack Schneider ◽  
James Noonan ◽  
Rachel S. White ◽  
Douglas Gagnon ◽  
Ashley Carey

For the past two decades, student perception surveys have become standard tools in data collection efforts. At the state level, however, “student voice” is still used sparingly. In this study, we examine the ways in which including student survey results might alter state accountability determinations. Reconstructing the accountability system in Massachusetts, we draw on a unique set of student survey data, which we add to the state’s formula at a maximally feasible dosage in order to determine new school ratings. As we find, student survey data shift school accountability ratings in small but meaningful ways and appear to enhance functional validity. Student survey results introduce information about school quality that is not captured by typical accountability metrics, correlate moderately with test score growth, and are not predicted by student demographic variables.


2021 ◽  
pp. 154231662199573
Author(s):  
Dennis Amego Korbla Penu ◽  
Sebastian Angzoorokuu Paalo

Pastoralist conflicts are important global development outcomes, especially in Africa. Analysing relevant literature on this phenomenon, we identify “institutions” as a key but fragmented theme. This blurs a composite understanding of how institutions affect these conflicts and their management. Hence, this article proposes a conceptual framework that brings harmony to this discourse by analysing 172 relevant publications. The framework was then tested using evidence from interviews and policy documents collected on a typical case in Agogo, Ghana. The findings show that pastoralist conflicts in Africa are shaped from three main dimensions: institutional change, institutional pluralism, and institutional meanings. Thus, state-level institutional changes create different institutions at the community level, and stakeholders using these institutions place different evaluations on them based on obtained outcomes. These dynamics contribute to conflict management dilemmas. Hence, the study recommends that intervention efforts examine whether new institutions contradict existing ones and to resolve them before implementation.


Vestnik NSUEM ◽  
2020 ◽  
pp. 224-234
Author(s):  
Yu. V. Cherepova ◽  
L. K. Bobrov ◽  
I. T. Utepbergenov

This paper gives a brief description of the being created system of information support for innovation activities in the Republic of Kazakhstan, which is built as an information portal, that provides navigation in the national and global information space through the provision of metadata about information resources, relevant to the user’s task. The corporate knowledge management system is considered as a component of the information infrastructure for supporting innovation. An approach to the management of polythematic knowledge is proposed, envisaging the representation of knowledge, based on the use of classification type languages. In this case, a thematic rubricator is introduced into the ontology model instead of a thesaurus, where each category (rubric) has its own code, name and set of keywords, characterizing its thematic content. The proposed joint use of thematic rubrics of Russian State rubricator of scientific-engineering information and All-Russian institute of scientific and engineering information allows increase the degree of accuracy of the knowledge presentation, as well as take advantage of establishing the associative relations between different classification systems. Along with this, there is maintained the possibility of a verbal knowledge description in terms of keywords, characterizing the content of subject entries and words from the rubrics titles.


Author(s):  
Nancy Kleniewski

Institutions of higher education must respond to the changing landscape of federal and state expectations. This chapter explores how that landscape has changed over the past two decades and how some institutions are responding. At the federal level, changes have affected financial aid, research funding, and government regulation. Changes at the state level include significant reductions in state support and increases in tuition. These changes are occurring as higher education becomes more of a marketplace than a public service. The chapter offers some strategies for institutions hoping to garner increased support, particularly at the state level.


1994 ◽  
Vol 26 (2) ◽  
pp. 485-496 ◽  
Author(s):  
Rigoberto A. Lopez ◽  
Marilyn A. Altobello ◽  
Farhed A. Shah

AbstractThis article develops a conceptual framework for analyzing the role of state-level policies towards the dairy sector in the presence of farmland amenity benefits, and applies it to Connecticut. Milk supply, demand and amenity benefit functions are estimated, and three exogenously determined milk prices are considered. The empirical findings show, under each price scenario, the extent to which land is underallocated to the dairy sector if amenity benefits are ignored. Analysis of policy options reveals that a partial production cost subsidy represents the least-cost alternative for attaining the socially optimal solution for the region.


Author(s):  
A.N. Borodulin ◽  

The article discusses the main trends in the development of software in the field of business analysis. Promising directions of using software tools for analytical processing of economic data in recent years are identified. The authors also substantiate ways to solve problems in the information support system for companies activities caused by the pandemic and the global economic crisis.


Author(s):  
Valerii Valerievich Sutuzhko

  The modern social and humanities research use evaluation information, therefore the key task of the scientific-methodological culture of a researchers is to philosophically substantiate the veracity of research results of the object (conducted by the subject), which represents evaluation information on properties of the objects. This determines the undeniable relevance of this work. The subject of philosophical study is the evaluation-value problematic. The goal consists in formation of socio-philosophical representation on the problems of application of evaluation information in the culture of social and humanities research. The scientific novelty consists in philosophical analysis of the evaluation-value problems within the culture of social and humanities cognition. The objectivity of cognition is to subjectively (this is the only way) reveal all properties of the object. Moreover, in not only actual science, but also social life, objectivity is defined subjectively by the means of evaluation. The ideas contained in this article may become the conceptual framework for social and humanities theories, as well as practical activity of the institutions of government regulation of social relations.  


2020 ◽  
Vol 12 (4) ◽  
Author(s):  
Elena Peregudova

The article is devoted to the formation and development of economic and organizational tools of interregional interaction within the scientific and technological space of the Union state of Belarus and Russia under the conditions digitalization of national economies of the countries participating in the integration. Increasing importance of improving interregional communications is explained. Such connections allow territories to expand internal (focused on the development of human capital and least dependent on the support of the Federal government) opportunities for economic growth and adapt best management practices in the transition to the digital economy. The author assesses the current state of interregional cooperation and on this basis concludes that digital systems have the greatest impact on scientific, technological, investment and innovation interaction between the regions of Russia and Belarus. Joint programs which had been affected by the trends of digitalization of the unified scientific and technological space of the Union state were identified. Due to analyzing regional aspects of the financing joint research projects by well-known Russian and Belarusian scientific foundations, the author determines the territorial features of interaction in this sphere and comes to the conclusion that such a kind of scientific relations support reflects the strategic priorities for the development of economic sectors in the Union state and is an independent tool for translating cooperation between research and educational organizations in Russia and Belarus into a digital format with minimizing the location significance. The key aspects of improving interregional relations in the Union state in the period of digitalization have been pointed out, and recommendations on information support for this cooperation and adopting experience of Belarus in the field of government regulation of the digital economy by the border regions of the Russian Federation have been developed.


2015 ◽  
Vol 2 (2) ◽  
Author(s):  
Ni Kadek Widhi Dwi Sekarsari ◽  
Luh Kadek Pande Ary Susilawati

Civil Servant (PNS) is part of the state apparatus that became one of the most important elements in the government. As a civil servant, people must be follow the rule included in Indonesian Regulation No. 43 Yr. 1999. Dismissal or retirement is one rule that applies to every member of civil servant. Dismissal or retirement of civil servants was a time when a person is laid off from a job appropriate age limits stipulated in Government Regulation (Dewi, 2011). Retirement would be associated with civil servant prepared or unprepared when entering that phase. Based on this, researchers are interested to see the preparations related to the readiness of civil servants towards retirement and social support necessary forms ahead of the retirement of civil servants.   This study used qualitative research methods with a phenomenological approach. Respondents in this study were four people whose status as civil servants in the province of Bali. Data collection techniques used in this study were interviews and observation.   The results of this study indicate that the civil servants who will retire requires good support from family, co-workers, as well as institutions. Support from family is the most important support is needed before the retirement of civil servants in the types of emotional support and information support. In addition, preparations are need of social support in the civil servants towards retirement include the preparation of financial, health or fitness, role adjustment, leisure time activities, as well as health insurance.     Keywords: civil servants, social support, retirement


Agronomy ◽  
2020 ◽  
Vol 10 (8) ◽  
pp. 1083 ◽  
Author(s):  
Nicolas Quintana-Ashwell ◽  
Drew M. Gholson ◽  
L. Jason Krutz ◽  
Christopher G. Henry ◽  
Trey Cooke

This article identifies irrigated row-crop farmer factors associated with the adoption of water-conserving practices. The analysis is performed on data from a survey of irrigators in Mississippi. Regression results show that the amount of irrigated area, years of education, perception of a groundwater problem, and participation in conservation programs are positively associated with practice adoption; while number of years farming, growing rice, and pumping cost are negatively associated with adoption. However, not all factors are statistically significant for all practices. Survey results indicate that only a third of growers are aware of groundwater problems at the farm or state level; and this lack of awareness is related to whether farmers noticed a change in the depth to water distance in their irrigation wells. This evidence is consistent with a report to Congress from the Government Accountability Office (GAO) that recommends policies promoting the use of: (1) more efficient irrigation technology and practices and (2) precision agriculture technologies, such as soil moisture sensors and irrigation automation.


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