scholarly journals Use of the Statistical Comparison Method in a Company's Financial Status Analysis

Author(s):  
Jonas Mackevičius ◽  
Daiva Tamulevičienė ◽  
Romualdas Valkauskas

General economic, mathematical and heuristic study methods were used when analyzing the financial status of companies. In practice, the comparison method is the most widely applied one of all the general economic research methods. When it is applied, the actual indicators (absolute and relative) are compared to the ones planned inside the company; the indicators of the company are compared with the average ones of the industry or the best ones of other companies; indicators of different periods are compared. However, until now, the comparison method has barely been applied in practice using the averages of certain indicators and especially the multidimensional ones. The aim of the article is to develop a methodology for applying the statistical comparison method based on the calculation and evaluation of the multidimensional average. For achievement of the aim were used research methods: analysis of scientific literature, information collection, aggregation, detailing and summarizing. The article analyzes the significance, advantages and disadvantages of the traditional comparison method. The methodology for the comparison method based on the calculation of the multidimensional average and their comparison is proposed in the article. A concrete example of how to apply the comparison method using the multidimensional average calculation method to assess the financial position of companies is provided.

2020 ◽  
Vol 6 (2) ◽  
pp. 394-410
Author(s):  
VIOLETA KIURIENÉ

The article analyses models of administrative supervision of local self-government in the Baltic States (Latvia, Lithuania, Estonia) highlighting the advantages and disadvantages of these models. The research done in this article defines the theoretical concept of administrative supervision of local self-government; gives an overview of the legislative framework underpining the key administrative supervision bodies of local self-government in the Baltic States; discusses the issue of legal regulation and the present state of administrative supervision over local self-government units in the Baltic States; gives some theoretical and practical suggestions to develop this field in the Baltic States. The research methods employed in preparation of this article are theoretical methods of analysis of scientific literature and sources, legal acts and documents as well as comparative and logical analysis, induction and generalisation. Three Baltic States similar in their area, number of inhabitants, and governmental peculiarities have been chosen for the analysis.


2020 ◽  
Vol 20(35) (4) ◽  
pp. 18-28
Author(s):  
Heorhiy Cherevko ◽  
Iryna Cherevko

The deepening of the dualization of Ukraine's agriculture into "large" and "small" producers force the latters to search opportunities for competitive opposition to the firsts by intensive development of niche agriculture. The purpose of the study is to present the efficiency of niche agriculture in Ukraine, describing the main features of this branch and anticipating prospects and barriers to stable development. There are few scientific publications on this topic so far, so their use in the study was quite limited. Materials of specialized scientific conferences and publications of materials of practitioners are more widely used. The research methodology includes general methods (monographic, induction and deduction, analysis and synthesis, scientific generalization and abstraction) as well as economic research methods (comparisons, indexes). The results show, that niche agriculture in Ukraine is especially relevant for small farms, which can increase profitability not because of the number of products, but because of its niche character. Niche agriculture has advantages and disadvantages, so there is no reason to absolutize it as a panacea for all the problems of the small producers. The barriers to develop niche agriculture in Ukraine: the lack of the culture of consumption, of technology and of knowledge of niche products marketing.


2019 ◽  
Vol 8 (4) ◽  
pp. 4184-4188

The goal of the article is to consider and deepen the theoretical methodological foundations of the immovable property taxation for individuals. The following research methods were applied to achieve the goal: systemic method, abstraction method, and logical generalization method. The theoretical approaches to the taxation of immovable property have been used in the article, and the principles of forming the immovable property taxation system for individuals have been defined. Property taxation systems have been systematized based on the analysis of scientific literature and an expert survey, according to the following criteria: aggregate cost taxation, inheritance and gift taxation, capital gains taxation, and taxation of certain property types. The global property taxation systems have been summarized and classified according to the method for the tax base definition method, their advantages and disadvantages have been noted. The international experience of immovable property taxation based on the market, rental, cadastral, regulatory value, and property area has been considered.


2020 ◽  
Author(s):  
Stéphane Goria ◽  
Louise Dupet ◽  
Maëva Négroni ◽  
Gabriel Sega ◽  
Philippe Arnoux ◽  
...  

BACKGROUND most serious games and other game-based tools are designed as digital games or escape games. They are designed for learning or sometimes in the field of medicine as an aid to care. However, they can also be seen as an aid to research, in our case, to evaluate the advantages and disadvantages of imaging techniques for cancer detection. OBJECTIVE we present a case study of action research on the design of a serious board game intended to consider the advantages and weaknesses of a diagnostic method in a different ways. The goal was to better understand the principles of designing a tool using game or play. METHODS we explicitly implemented another process than gamification to develop a structure reminiscent of the game to highlight the strengths and weaknesses of different imaging techniques from the point of view of the respondents (in this case specialists not directly involved in the project). Based on this feedback and the scientific literature on this subject, we detail the main categories of games and games developed for serious use in order to understand their differences. Concerning the cancer research part to which game contributes, our method is based on questions asked to experts and practitioners of this specialty. RESULTS an expert point of view translation tool in the form of a game has been realized to apprehend a research in a different way. CONCLUSIONS we show with the help of a diagram, some possible design paths leading to this type of design result including two hidden dimensions to consider (the awareness of the game or play by the "player" and his role as a contributor or recipient).


2014 ◽  
Vol 633 ◽  
pp. 494-497
Author(s):  
Yan Zheng ◽  
Su Ping Cui ◽  
Ya Li Wang ◽  
Zi Ming Wang ◽  
Qian Jin Mao

The hydration of cement is known to be a complex phenomenon. Although the broad pattern of reactions and microstructural development are known, a number of important questions remain unanswered. How to select the proper techniques is what the research people think of for now. This paper reviewed the domestic and international research progress and presented the advantages and disadvantages of these methods and the application prospects. Nuclear magnetic resonance spectroscopy (NMR), nanoindentation and electron microscopy techniques of cements were expounded in detail. Furthermore, through analyzing the results obtained by different research methods, the paper predicted the development prospect of advanced testing method of cement-based materials.


Author(s):  
Oleksandr Kuchmieiev

The aim of the article is to analyze the state of risk management in wholesale enterprises, identify gaps and shortcomings, identify the main components of comprehensive economic security of wholesale enterprises. The methodology of the survey. The following research methods were used to solve the research tasks: analytical for studying and analyzing the scientific literature of the problem, regulations, official websites on the Internet, as well as analysis of functions, methods and technologies of integrated economic security of wholesale enterprises; generalizations for defining the conceptual apparatus of research, formulation of theoretical and practical approaches and conclusions; modeling in order to develop an algorithm for planning work on risk management in wholesale enterprises; observation of the functioning of wholesale trade enter- prises in modern realities, etc. The scientific novelty of the work is to develop an algorithm for planning work on risk management in wholesale enterprises. Conclusion. The article reveals the procedure for studying the destabilizing fac- tors and opportunities of the internal and external environment of the wholesale enterprise, in particular: first it is proposed to determine the factors of external and internal environment that affect the company and will affect it in the stra- tegic period; then gather information about these factors; further evaluate the


Energies ◽  
2020 ◽  
Vol 13 (5) ◽  
pp. 1164 ◽  
Author(s):  
Indre Siksnelyte-Butkiene ◽  
Edmundas Kazimieras Zavadskas ◽  
Dalia Streimikiene

Different power generation technologies have different advantages and disadvantages. However, if compared to traditional energy sources, renewable energy sources provide a possibility to solve the climate change and economic decarbonization issues that are so relevant today. Therefore, the analysis and evaluation of renewable energy technologies has been receiving increasing attention in the politics of different countries and the scientific literature. The household sector consumes almost one third of all energy produced, thus studies on the evaluation of renewable energy production technologies in households are very important. This article reviews the scientific literature that have used multiple-criteria decision-making (MCDM) methods as a key tool to evaluate renewable energy technologies in households. The findings of the conducted research are categorized according to the objectives pursued and the criteria on which the evaluation was based are discussed. The article also provides an overview and in-depth analysis of MCDM methods and distinguishes the main advantages and disadvantages of using them to evaluate technologies in households.


2021 ◽  
Vol 7 (2) ◽  
pp. 70-78
Author(s):  
Oleksandr Telcharov ◽  

The article presents the psychological analysis of the implicit mind theory and its research methods. The main problems of empirical research in psychology are briefly described. The main problems of research of the mind theory are highlighted; and the status of this phenomenon’s in scientific psychology is defined. The implicit mind theory is defined as a psychological quality expressed in the ability to explain and attribute mental states – beliefs, desires, emotions, knowledge, etc. – to themselves and others; as well as understanding that others have different beliefs, desires, intentions, and attitudes. Current difficulties in the research on the implicit mind theory are described. Age-related features of formation of the implicit mind theory are depicted. The latest scientific studies on the implicit mind theory are highlighted. Biological correlates of the theory are shown. It is also described that in the case of an alcohol addiction, certain brain areas that are known to be neurological correlates of the implicit mind theory are damaged. The main research methods, which are separated into three groups, are highlighted. The first group includes methods that study the implicit mind theory using behavioural experiment with special tasks. The second group includes methods that use semi-structured interview. The third group includes methods where respondents are asked to identify an emotion or an affective state of another person based on the visual stimuli (photo, picture etc.).The main methods of research of this psychological phenomenon, features, procedure, advantages, and disadvantages are described in detail. The most appropriate methods to examine addicts’ implicit mind theory are proposed. The procedure of investigation and psychological assessment of the implicit mind theory for people dependent on psychoactive substances is offered.


2021 ◽  
Vol XXVIII (2) ◽  
pp. 103-111
Author(s):  
Ion Rusu ◽  
◽  
Ion Cretu ◽  

This paper deals with the need to determine the technical condition of strategic buildings, blocks of flats, which are in a precarious condition as well as engineering networks located within the Ungheni district. The article refers to the real present situation of buildings and housing stock from Ungheni municipality, including their periods of commissioning. Current research methods of buildings are exposed, being listed their advantages and disadvantages.


Author(s):  
E. V. Kudryavtseva ◽  
V. V. Kovalev ◽  
E. S. Zakurinova ◽  
G. Muller-Kamskii ◽  
V. V. Popov

Introduction. Despite the notable and rapid progress in the development of medical 3D printing in recent years, not much is known about the use of this technology in obstetrics and gynecology.The purpose of our review of scientific literature was to determine the current level of 3D printing development, discuss the closest and long term prospects for using this technology in obstetrics and gynecology, and analyze its potential advantages and disadvantages.Materials and methods. We searched for scientific literature. 378 papers passed a three-step screening, as a result of which 42 sources were selected for the final scientific review.Results and discussion. The main areas in which dimensional printing can be used in this area of medicine is the creation of simulation models and training for students, the creation of anatomical models for preoperative preparation, the surgical instruments, the creation of new dosage drug forms (including transvaginal ones), and bioprinting of organs and tissues.Conclusion. The presented literary review allows us to conclude that 3D printing the obstetrics and gynecology is a current rapidly developing direction. The organization of 3D modeling and printing laboratories can significantly increase the efficiency of teaching students and residents. In addition, obstetricians-gynecologists and surgeons should be informed about the possibility of 3D printing surgical instruments according to an individual design. It can inspire them to implement their own ideas and develop domestic innovative developments. Three-dimensional printing of dosage forms and bioprostheses requires more complex technological solutions, and is not yet used in clinical practice. However, given the enormous prospects for these areas, various grants should be envisaged for their development in Russia


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