scholarly journals CREDIT INDEBTEDNESS OF THE ENTERPRISE: THEORETICAL AND PRACTICAL ASPECTS OF ANALYSIS AND MANAGEMENT

2019 ◽  
Vol 11 (3) ◽  
Author(s):  
Vaskovska K. ◽  
Volodina O. ◽  
Doycheva K. ◽  
Kukushkina O.

The article investigates the definition of the essence of the category «credit indebtedness» in termsof domestic legislation and according to domestic and foreign experts in the field of accounting. The criteriafor classification of credit indebtedness by maturity have been studied, the optimal stages of managem ent ofcredit indebtedness have been determined. The authors established the positive and negative consequences of the enterprise’s accumulation of credit indebtedness amounts. Studying the correspondence ofcredit indebtedness amounts, establishing the causes of its formation and maturity, determining the turnoverterm, checking the existence of overdue and hopeless credit indebtedness, checking the reliability of reflecting amounts of credit indebtedness are the key points in the analysis, estimation and efficiency of management of the size of the enterprise credit indebtedness. The skillful management and maneuvering of theamounts of credit indebtedness is a defining moment in the further development of the activity and prosperityof the enterprise itself.

2021 ◽  
Vol 9 (2) ◽  
pp. 106-110
Author(s):  
Ivan Rykov

The article considers the existing views on the definition, elements of economic security of an enterprise, as well as typification features used in solving problems of classification of factors threatening it. The author systematizes traditional approaches to the definition of the term "economic security of an enterprise" and proposes a dualistic model of its description, in which it is presented not only as a desired state of protection of an entity engaged in entrepreneurial activity from the negative impact of external and internal factors, but also as a complex of controlled and continuous adaptation processes occurring within the enterprise in order to ensure its adaptation to changing conditions. It is also concluded here that threats to economic security that cannot be neutralized in most cases can be detected in a timely manner, which is especially important given the need to minimize negative consequences for the enterprise arising as a result of their action. As the main direction of further research in the field of classification of threats to the economic security of the enterprise, the search for correspondences between each of the types of threats to economic security and the methods by which the enterprise can effectively adapt to such threats is proposed.


2014 ◽  
Vol 35 (1) ◽  
pp. 29-42 ◽  
Author(s):  
James Christian Franklin ◽  
Michael Mainelli ◽  
Robert Pay

Purpose – The purpose of this paper is to provide a set of measures that enable better understanding of online communities, their value and the strategic decisions best suited to them. Design/methodology/approach – After an initial definition of terms and classification of online communities, a framework for assessing the value of communities is presented, enumerating benefits by their relationship to risk and reward. The disconnect between such benefits and the normal statistical measures of success is then addressed. The paper concludes with a short review of a range of other factors that should influence the valuation of online communities. Findings – There are three key points that should allow a structured approach to estimating the value of communities: a 12-part model for classifying online communities by their purposes; a consideration of how these should be measured; and a review of some other factors affecting the valuation of communities. Originality/value – The paper allows a framework for stakeholders of online communities to converse, plan and make decisions regarding those communities. The paper uses a framework already tested in the charity sector by Z/Yen Group and applies it in the online community space.


2020 ◽  
Vol 78 (6) ◽  
pp. 366-371
Author(s):  
P. A. Shanchenko ◽  
K. O. Vinnikova ◽  
E. V. Ershova ◽  
I. N. Lenskaya

Rating is one of the methods of economic analysis used for comparative assessment of effectiveness of production and economic operation of the organizational structures in different branches of economy. Rating assessment of railways is used in JSC “RZD” since 2018 for objective assessment of economic and financial sustainability and effectiveness of management of structural divisions (branches). Methods of rating assessment adapted for structural divisions of JSC “RZD” with regard to the specificity of their operation are examined in the work.Main objectives of establishing the rating assessment system of financial and economic operation of the JSC “RZD” branches are examined, detailed rating classification is presented.Basic principles are developed for establishing the rating assessment system of operation effectiveness of the deputies of the JSC “RZD” branches heads in terms of financial and economic operation, as well as classification of indicators of financial and economic operation of the JSC “RZD” branches by types of operation with definition of their vector orientation.The following conclusions are made: 1. Presented rating assessment is an indicator of the quality of financial and economic operation management of the JSC “RZD” branches. 2. Use of rating assessment for results analysis is relevant for motivation of the management in charge for economic operations. 3. Further development of the rating assessment system consists in establishing the events classifier and optimization of the current expenses.


2020 ◽  
pp. paper47-1-paper47-11
Author(s):  
Eugene Eremchenko

The article addresses to a fundamental issue facing the concept of the Digital Earth in 2020 – what is the definition of the Digital Earth? 22 years after the announcement of the concept and 15 years after its first mass and successful implementation in the service Google Earth in 2005 this question remains unanswered. In the article the current status of the development of the Digital Earth concept by 2020 is considered, a methodology for the definition of the Digital Earth, based on the classification of the diversity of existing geospatial approaches and the identification of key factors that provide its unique functionality, is proposed and discussed. Distinction between the Digital Earth and others geospatial approaches is provided. The intrinsic connection of definition and classifications is grounded, the new definition of the Digital Earth and complimentary classification of geospatial methods are offered. Semiotics aspects of the Digital Earth are discussed briefly. The question of the eligibility of technologies and systems to the Digital Earth is considered. The perspective issues of further development of the Digital Earth are considered.


2020 ◽  
Vol 90 (3) ◽  
pp. 154-161
Author(s):  
А. І. Садовенко

The problematic issue of legislative regulation of cosmetological activities in Ukraine, which concerns the subjects of providing cosmetological services and liability for the violation of their professional duties, has been studied. The author has offered own definition of the term of “administrative liability in the field of providing cosmetological services”. It has been established that administrative liability in the studied area arises on the basis of the commission of a tort by a specific subject. The classification of administrative liability in the field of providing cosmetological services, depending on the subject of the tort, has been accomplished. The author has offered to consider a person who provides assistance aimed at improving a person’s appearance, treatment or masking the defects in appearance in order to change the psychophysical condition of a person and meet his aesthetic needs as a subject of providing cosmetological services. It has been determined that the improvement of administrative legislation in the field of providing cosmetological services in Ukraine should be understood as the development of theoretical and practical areas of capacity building for further development of this phenomenon and the settlement of disputes that arise by revising, repealing or creating regulatory acts in this sphere. The necessity of codification of the legislation on the provision of cosmetological services has been substantiated. The existing theoretical provisions have been summarized and a new solution to the scientific problem of improving the administrative and legal liability of the entities providing cosmetological services in Ukraine has been suggested. It has been clarified that it is important to establish the basic requirements for the procedural aspects of providing medical and cosmetological services, for updating administrative legislation in this part, as well as the definition and consolidation of administrative and legal liability of entities providing cosmetological services in Ukraine.


2018 ◽  
Vol 82 (3) ◽  
pp. 74-82
Author(s):  
S. V. Yevdokimenko

This research is one of the first attempts in the Ukrainian legal science in determining the essence and features of legal components of economic risks taking into account the latest achievements of science. It has been emphasized that theoretical basis for determining the concept of “risk” is widely researched in the scientific literature, but the problem of legal components of the economic risks has been insufficiently highlighted. The concept of “legal components of economic risks” has been defined; factors that actualized the problem of risks in Ukraine have been considered; and the features of the classification of economic risks according to legal components have been established. It has been noted that the negative consequences of economic risks are unforeseen losses. From the point of view of legal risks, such consequences should be defined as losses (according to the Civil Code of Ukraine) or as the amount of caused damages (according to the Criminal Code of Ukraine). Administrative liability is also established depending on the amount of caused damage for different types of activities. According to the author, the essence of legal components of economic risks is to determine the criteria for the delimitation of lawful and unlawful economic risk, the possibility of using the levers of legal influence in this regard, namely the establishment of the basis for a person’s liability for damage caused by a risky act. Legal components contain possible options of overcoming the consequences of risk situations, establish the threshold for criminal liability and punishment for economic crimes, depending on the caused damage. On the basis of the analysis of the current legislation of Ukraine and generalization of the main provisions of the works of scholars, the author has made theoretical synthesis and has found a new solution to the scientific problem – the definition of the essence and features of legal components of economic risks related to liability in accordance with the legislation of Ukraine in order to overcome the consequences of risk situations for different types of activities depending on the amount of caused damage.


2021 ◽  
Vol 13 (17) ◽  
pp. 9714
Author(s):  
Paulien Harmsen ◽  
Michiel Scheffer ◽  
Harriette Bos

For the textile industry to become sustainable, knowledge of the origin and production of resources is an important theme. It is expected that recycled feedstock will form a significant part of future resources to be used. Textile recycling (especially post-consumer waste) is still in its infancy and will be a major challenge in the coming years. Three fundamental problems hamper a better understanding of the developments on textile recycling: the current classification of textile fibres (natural or manufactured) does not support textile recycling, there is no standard definition of textile recycling technologies, and there is a lack of clear communication about the technological progress (by industry and brands) and benefits of textile recycling from a consumer perspective. This may hamper the much-needed further development of textile recycling. This paper presents a new fibre classification based on chemical groups and bonds that form the backbone of the polymers of which the fibres are made and that impart characteristic properties to the fibres. In addition, a new classification of textile recycling was designed based on the polymer structure of the fibres. These methods make it possible to unravel the logic and preferred recycling routes for different fibres, thereby facilitating communication on recycling. We concluded that there are good recycling options for mono-material streams within the cellulose, polyamide and polyester groups. For blended textiles, the perspective is promising for fibre blends within a single polymer group, while combinations of different polymers may pose problems in recycling.


Nutrients ◽  
2020 ◽  
Vol 12 (1) ◽  
pp. 186 ◽  
Author(s):  
Benjamin Buchard ◽  
Yves Boirie ◽  
Lucie Cassagnes ◽  
Géraldine Lamblin ◽  
A. Coilly ◽  
...  

Malnutrition is a common comorbidity in patients with cirrhosis. Its prognostic value is indisputable as it greatly affects the evolution of liver diseases. It has a major impact on both morbi-mortality before and after liver transplantation. Being now integrated in the definition of malnutrition and recognized as a new entity in the international classification of diseases, physicians have taken great interest in sarcopenia. Its negative consequences on the fate of patients with cirrhosis are well-demonstrated. The concept of frailty has recently been enlarged to chronic liver diseases as symptoms of impaired global physical functioning. In this article, we will discuss the definitions of malnutrition and emphasize its links with sarcopenia and frailty. We will show the relevance of frailty and sarcopenia in the course of liver diseases. The emerging role of muscle depletion on the cardiorespiratory system will also be highlighted. The importance of body composition will be demonstrated and the main tools reviewed. Finally, we adapted the definition of malnutrition to patients with cirrhosis based on the assessment of sarcopenia together with reduced food intakes.


1996 ◽  
Vol 35 (04/05) ◽  
pp. 334-342 ◽  
Author(s):  
K.-P. Adlassnig ◽  
G. Kolarz ◽  
H. Leitich

Abstract:In 1987, the American Rheumatism Association issued a set of criteria for the classification of rheumatoid arthritis (RA) to provide a uniform definition of RA patients. Fuzzy set theory and fuzzy logic were used to transform this set of criteria into a diagnostic tool that offers diagnoses at different levels of confidence: a definite level, which was consistent with the original criteria definition, as well as several possible and superdefinite levels. Two fuzzy models and a reference model which provided results at a definite level only were applied to 292 clinical cases from a hospital for rheumatic diseases. At the definite level, all models yielded a sensitivity rate of 72.6% and a specificity rate of 87.0%. Sensitivity and specificity rates at the possible levels ranged from 73.3% to 85.6% and from 83.6% to 87.0%. At the superdefinite levels, sensitivity rates ranged from 39.0% to 63.7% and specificity rates from 90.4% to 95.2%. Fuzzy techniques were helpful to add flexibility to preexisting diagnostic criteria in order to obtain diagnoses at the desired level of confidence.


2018 ◽  
pp. 4-7
Author(s):  
S. I. Zenko

The article raises the problem of classification of the concepts of computer science and informatics studied at secondary school. The efficiency of creation of techniques of training of pupils in these concepts depends on its solution. The author proposes to consider classifications of the concepts of school informatics from four positions: on the cross-subject basis, the content lines of the educational subject "Informatics", the logical and structural interrelations and interactions of the studied concepts, the etymology of foreign-language and translated words in the definition of the concepts of informatics. As a result of the first classification general and special concepts are allocated; the second classification — inter-content and intra-content concepts; the third classification — stable (steady), expanding, key and auxiliary concepts; the fourth classification — concepts-nouns, conceptsverbs, concepts-adjectives and concepts — combinations of parts of speech.


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