scholarly journals A Study on the Actual State of Use and the Problem for Automatic Grammar Checkers

2015 ◽  
Vol 43 (3) ◽  
pp. 373-397
Author(s):  
김지오
Keyword(s):  
1995 ◽  
Vol 48 (3) ◽  
pp. 221-224
Author(s):  
Zdeněk Urban
Keyword(s):  

Author(s):  
Natalia Ivanova ◽  
◽  
Svitlana Mykhailovyna ◽  
Olena Matros ◽  
◽  
...  

There is no doubt that the issues of improving the methodological foundations of internal audit of payments to employees in the context of increased competition in all areas of business, the introduction of modern information technologies in the accounting process are relevant. Salaries are not only a source that ensures the life of employees, but their growth affects the increase in labor productivity and profit of the enterprise. Internal audit allows to ensure high-quality accounting of payments to employees, which is important in determining labor productivity indicators and ways to improve it. The purpose of the article is to substantiate the theoretical and methodological basis with the development of practical recommendations for improving the methodology of internal audit of employee benefits in order to improve the detailed audit content. It has been established that in order to ensure the correct and high-quality organization of internal audit, it is advisable to provide for the establishment of the internal audit service as a separate subdivision, providing the necessary number of accountants and auditors in the staff. The methodology of the internal audit of payroll has been improved in order to provide a detailed explanation of the content of the audit. The main objects of the internal audit of employee benefit calculations have been singled out. The sequence of the employee benefit calculations audit was determined. The internal auditor's working documents were formed: A statement of selective verification of vacation pay accrual and a Statement of violations revealed during the audit of employee benefit calculations. Using new changes and suggestions will allow the company’s internal audit service to cover all aspects of accounting and reporting on employee benefits. Preparation results of the internal audit of payments to employees in the form of proposed working documents will ensure that the results of the audit correspond to the actual state of Affairs at the enterprise and ensure the availability of information during the next audit. Prospects for further research should be carried out in the direction of developing a regulatory framework for internal audit, taking into account industry specifics affecting the economic activity of the enterprise.


Author(s):  
Oleksandra Cherednichenko ◽  

The results of the study of the main elements of unobstructed space are presented and the compliance of the actual state with the regulatory requirements of measures to ensure a safe, comfortable, accessible and informative pedestrian zone of the road network is analyzed. A comparative analysis of the main regulatory requirements for access ramps on the legislation of Ukraine and the European Union is carried out.


2020 ◽  
Vol 26 (9) ◽  
pp. 924-939
Author(s):  
V. A. Tsvetkov ◽  
K. Kh. Zoidov ◽  
K. S. Yankauskas ◽  
Sh. Kobil

The presented study comparatively analyzes indicators of the level of poverty and social inequality in Belarus, Ukraine, Moldova, and the European Union (EU) as a criterion of national economic security.Aim. The study aims to examine existing approaches to determining the level of poverty and its dynamics and to consider suggestions for improving this methodology.Tasks. The authors examine and comparatively analyze approaches and methods for determining the level of poverty and its dynamics in the European Union and the CIS countries that are not members of the Eurasian Economic Union (EAEU).Methods. This study uses the methods of systems analysis, evolutionary-institutional theory, and historical approach.Results. Determining the level of poverty based on the number of citizens with incomes below the subsistence level can lead to misrepresentation of the actual state of this phenomenon. Calculation of poverty indicators based on consumer spending provides more accurate data on the level of poverty in a country where a significant share of the population’s income is generated by remittances from individuals living abroad, which are not reflected in official income statistics. A comparative analysis of poverty dynamics shows that in 2013 the level of poverty in all four examined countries decreased compared to 2006. Poverty dynamics in Russia and Belarus is more synchronized than in Ukraine and Moldova. A common methodology for calculating the level of poverty in all EU countries makes it possible to conduct a more thorough comparative analysis of poverty dynamics and to formulate more accurate recommendations in the field of anti-poverty policies. Based on the identified poverty dynamics in the EU and Russia, it is highly possible that strategic objectives on poverty reduction in the European Union and Russia will not be completed.Conclusions. To exclude the possibility of interested authorities influencing the dynamics of the poverty indicator by changing its threshold values depending on the current economic or political situation, it is necessary to switch to comprehensive assessment of this indicator in Russia. For comparative cross-country data analysis, it is advisable to consider the possibility of creating a Eurasian Statistics Service within the EAEU that would collect statistics and standardize statistical methods among the EAEU member states.


Author(s):  
С.Л. Добрынин ◽  
В.Л. Бурковский

Произведен обзор технологий в рамках концепции четвертой промышленной революции, рассмотрены примеры реализации новых моделей управления технологическими процессами на базе промышленного интернета вещей. Описано техническое устройство основных подсистем системы мониторинга и контроля, служащей для повышения осведомленности о фактическом состоянии производственных ресурсов в особенности станков и аддитивного оборудования в режиме реального времени. Архитектура предлагаемой системы состоит из устройства сбора данных (УСД), реализующего быстрый и эффективный сбор данных от станков и шлюза, передающего ликвидную часть информации в облачное хранилище для дальнейшей обработки и анализа. Передача данных выполняется на двух уровнях: локально в цехе, с использованием беспроводной сенсорной сети (WSN) на базе стека протоколов ZigBee от устройства сбора данных к шлюзам и от шлюзов в облако с использованием интернет-протоколов. Разработан алгоритм инициализации протоколов связи между устройством сбора данных и шлюзом, а также алгоритм выявления неисправностей в сети. Расчет фактического времени обработки станочных подсистем позволяет более эффективно планировать профилактическое обслуживание вместо того, чтобы выполнять задачи обслуживания в фиксированные интервалы без учета времени использования оборудования We carried out a review of technologies within the framework of the concept of the fourth industrial revolution; we considered examples of the implementation of new models of process control based on the industrial Internet of things. We described the technical structure of the main subsystems of the monitoring and control system to increase awareness of the actual state of production resources in particular machine tools and additive equipment in real time. The architecture of the proposed system consists of a data acquisition device (DAD) that implements fast and efficient data collection from machines and a gateway that transfers the liquid part of information to the cloud storage for further processing and analysis. We carried out the data transmission at two levels, locally in the workshop, using a wireless sensor network (WSN) based on ZigBee protocol stack from the data acquisition device to the gateways and from the gateways to the cloud using Internet protocols. An algorithm was developed for initializing communication protocols between a data acquisition device and a gateway, as well as an algorithm for detecting network malfunctions. Calculating the actual machining time of machine subsystems allows us to more efficiently scheduling preventive maintenance rather than performing maintenance tasks at fixed intervals without considering equipment usage


2021 ◽  
Vol 13 (8) ◽  
pp. 4211
Author(s):  
Maciej Kozłowski ◽  
Andrzej Czerepicki ◽  
Piotr Jaskowski ◽  
Kamil Aniszewski

Urban traffic can be curbed in various ways, for instance, by introducing paid unguarded parking zones (PUPZ). The operational functionality of this system depends on whether or not the various system features used to document parking cases function properly, including those which enable positioning of vehicles parked in the PUPZ, recognition of plate numbers, event time recording, and the correct anonymisation of persons and other vehicles. The most fundamental problem of this system is its reliability, understood as the conformity of control results with the actual state of matters. This characteristic can be studied empirically, and this article addresses the methodology proposed for such an examination, discussed against a case study. The authors have analysed the statistical dependence of the e-control system’s measurement errors based on operational data. The results of this analysis confirm the rationale behind the deployment of the e-control system under the implementation of the smart city concept in Warsaw.


Land ◽  
2021 ◽  
Vol 10 (5) ◽  
pp. 495
Author(s):  
Daizhong Tang ◽  
Mengyuan Mao ◽  
Jiangang Shi ◽  
Wenwen Hua

This paper conducts an analytical study on the urban-rural coordinated development (URCD) in the Yangtze River Delta urban agglomeration (YRDUA), and uses data from 2000–2015 of 27 central cities to study the spatial and temporal evolution patterns of URCD and to discover the influencing factors and driving forces behind it through PCA, ESDA and spatial regression models. It reveals that URCD of the YRDUA shows an obvious club convergence phenomenon during the research duration. The regions with high-level URCD gather mainly in the central part of the urban agglomeration, while the remaining regions mostly have low-level URCD, reflecting the regional aggregation phenomenon of spatial divergence. At the same time, we split URCD into efficiency and equity: urban-rural efficient development (URED) also exhibits similar spatiotemporal evolution patterns, but the patterns of urban-rural balanced development (URBD) show some variability. Finally, by analyzing the driving forces in major years during 2000–2015, it can be concluded that: (i) In recent years, influencing factors such as government financial input and consumption no longer play the main driving role. (ii) Influencing factors such as industrialization degree, fixed asset investment and foreign investment even limit URCD in some years. The above results also show that the government should redesign at the system level to give full play to the contributing factors depending on the actual state of development in different regions and promote the coordinated development of urban and rural areas. The results of this study show that the idea of measuring URCD from two dimensions of efficiency and equity is practical and feasible, and the spatial econometric model can reveal the spatial distribution heterogeneity and time evolution characteristics of regional development, which can provide useful insights for urban-rural integration development of other countries and regions.


Polymers ◽  
2021 ◽  
Vol 13 (3) ◽  
pp. 380
Author(s):  
Martin Traintinger ◽  
Roman Christopher Kerschbaumer ◽  
Bernhard Lechner ◽  
Walter Friesenbichler ◽  
Thomas Lucyshyn

Injection molding of rubber compounds is an easily conducted yet sophisticated method for rubber processing. Simulation software is used to examine the optimal process conditions, identify failure scenarios, and save resources. Due to the complexity of the entire process, various aspects have to be considered in the numerical approach. This contribution focused on a comparison of process simulations with various definitions of the material’s inlet temperature, ranging from a stepwise increase, but constant temperature, to an exact axial mass temperature profile prior to injection. The latter was obtained with a specially designed, unique test stand consisting of a plasticizing cylinder equipped with pressure sensors, a throttle valve for pressure adjustments, and a measurement bar with thermocouples for the determination of the actual state of the mass temperature. For the verification of the theoretical calculations, practical experiments were conducted on a rubber injection molding machine equipped with the mold used in the simulation. The moldings, obtained at different vulcanization time, were characterized mechanically and the results were normalized to a relative degree of cure in order to enable comparison of the real process and the simulation. Considering the actual state of the mass temperature, the simulation showed an excellent correlation of the measured and calculated mass temperatures in the cold runner. Additionally, the relative degree of cure was closer to reality when the mass temperature profile after dosing was applied in the simulation.


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