scholarly journals Assessment of the current state and tendency on diversification of development of the basket of oil products at the oil processing entities of Russia

2018 ◽  
Vol 11 (1) ◽  
pp. 4-10
Author(s):  
V. S. Bogdanova
Keyword(s):  
Value Added ◽  
Oil Products ◽  
Oil Refining ◽  
Processing Industry ◽  
Gradual Improvement ◽  
Orenburg Region ◽  
Oil Processing ◽  
Current State ◽  
High Octane

The current state of oil-processing industry is reflected in this article, the main problems of the entities of the Orenburg region are considered. Foreign experience of functioning of the largest world companies is given as comparison and carrying out the detailed analysis (ExxonMobile, Shell, BP, etc.). It is revealed that the production relation at the leading energy industries world companies to conversion is less «1» that speaks about their orientation on high loading and deep conversion while on domestic enterprises this indicator is more than «1». That is the Russian entities are generally export-oriented. Besides, the oil-processing industry of the Orenburg region is characterized by high wearing of fixed assets, low depth of conversion, a high share of «dark» oil products in the total amount of products and as a result – low «light», that is the share products with a high value added is extremely small. In work are developed for liquidation of this imbalance and certain measures, including, measures of tax incentives of release of high-quality (high-octane) products are proposed for implementation. At the same time, at the oil processing entities of the region positive shifts are already distinctly traced: by the leading scientific institutes of the country (CJSC Neftekhimproekt, PJSC Samaraneftekhimproyekt, PJSC NPP Neftekhim, etc.) based on the accumulated domestic and international experience, it is developed and the development program of industries of this industry is implemented, positive dynamics of growth of amounts of oil refining, gradual improvement of quality of the issued motor fuels due to a construction new and upgrades of the existing objects, refusal of production of ethylated motor gasolines, increase in a share of release of the high octane gasolines and environmentally friendly diesel fuels corresponding to quality of euro-5 is traced. Authors consider that the package of measures given in this article will provide a way to innovative and technology development not only oil-processing industry of the region, but also national economies in general.

scholarly journals The impact of COVID-19 pandemic on the quality of life

2021 ◽  
Vol 129 ◽  
pp. 01029
Author(s):  
Zuzana Stofkova ◽  
Peter Seemann
Keyword(s):  
Quality Of Life ◽  
Local Governments ◽  
National Level ◽  
Value Added ◽  
Subjective Quality ◽  
Life Assessment ◽  
Subjective Quality Of Life ◽  
Current State ◽  
The Impact

Research background: The paper deals with the quality of life and the impact of the pandemic COVID-19 on people’s lives in Slovakia and in selected region. The concept of quality of life and dimensions of quality of life, which are necessary for its evaluation are mentioned, too. It also describes the current state of the issue in Slovakia and abroad on the basis of the selected indicators, where individual countries of the world are compared. Purpose of the article: There are mentioned approaches to quality of life assessment and to conduct a survey of quality of life in a selected region which deals with the development of the quality of life. The paper deals with the analysis of the current state of the problem in Slovakia and abroad. Various definitions of the term quality of life through several authors and views. Methods: Indices in a global and national level for assessment of selected aspects of objective and subjective quality of life in terms of pandemics COVID-19 are mentioned. In order to assess the impact of a pandemic related to COVID-19 on satisfaction of citizens with several aspects of their lives in selected region is analyzed on the basis of an e-survey. Findings & Value added: The result of the article is a comparison of individual indicators of the subjective quality of life in selected EU member states and the Slovak Republic. A survey of the satisfaction of the inhabitants of selected region with selected areas of quality of their lives connected with the COVID-19 pandemic is carried out in order to monitor and evaluate the quality of life at the level of local governments.

scholarly journals COMPARATIVE ANALYSIS OF OIL PROCESSING DEPTH BY NELSON INDEX IN DIFFERENT COUNTRIES

2019 ◽  
pp. 77-81
Author(s):  
E. A. Mishukov ◽  
Yu. N. Linnik
Keyword(s):  
Comparative Analysis ◽  
Oil Refinery ◽  
Refining Industry ◽  
Oil Refining ◽  
Oil Refineries ◽  
Oil Processing ◽  
The Past ◽  
Processing Depth ◽  
Petrochemical Products

The current challenges of the domestic oil refining industry have been identified. The significance of the latest requirements for the quality of petrochemical products has been highlighted, as well as the need for technical and technological updating of oil refineries has been described. The use of the Nelson index as an assessment of the quality of petrochemical products at refineries has been considered. The formulas of the complexity factor and the Nelson index have been described. The principles and mechanisms of calculating the Nelson index for a conditional oil refinery have been disclosed. The statistics on the most modern oil refineries in Russia, using the Nelson index, has been presented. An analysis and comparison of changes by country within the framework of this indicator over the past years have been compiled.

scholarly journals PROBLEMATIC ASPECTS OF ACCOUNTING FOR NON-CURRENT AND CURRENT TANGIBLE ASSETS IN BUDGETARY INSTITUTIONS

2020 ◽  
pp. 193-204
Author(s):  
Volodymyr METELYTSYA ◽  
Natalia KOVAL
Keyword(s):  
Value Added ◽  
Value Added Tax ◽  
Current State ◽  
Tangible Assets ◽  
Fixed Assets ◽  
Budgetary Institutions ◽  
European Standards ◽  
Definition Of ◽  
Taxation System

This article examines the current state of accounting support for current and non-current tangible assets in budgetary institutions. The analysis of the receipt of non-current tangible assets allowed us to focus on the issue of stagnation of the value criterion when assigning the asset to fixed assets or other non-current tangible assets. The application of the value criterion is currently an imperfect method of grouping non-current tangible assets by classification groups, because the definition of an asset in some cases depends on the supplier's taxation system. The definition of this problem allowed to suggest ways to solve it, where the first proposal is to refuse to separate value added tax from the price of the asset, and the second is to determine the asset by groups based on its properties without reference to its value. Each of the proposed proposals has its advantages, but given the inflationary factors and the instability of economic processes, the grouping of non-current tangible assets should be done by analyzing the characteristics, properties of the asset without reference to its value. The second part of this article is devoted to the study of the method of disposal of stocks received as a result of intra-departmental movement within the authorized body. It is established that this type of stocks has its own specifics associated with its receipt in the field of management and use in the activities of budgetary institutions. Taking into account these factors, the article proposes to legislate the disposal of this type of stock only by using the method of identified cost of the relevant unit of stock. This will ensure the reliability of the financial and budgetary reporting not only in a particular budgetary institution, but also in general by the authorized body. The proposed improvements in the accounting of non-current and current tangible assets will improve the financial and budgetary reporting of budgetary institutions, bring budgetary accounting to international and European standards, as well as improve the quality of planning in budgetary institutions.

scholarly journals Increase of Tangible and Intangible Fixed Assets in the Manufacturing Industry in Romania under the Impact of Foreign Direct Investment

2021 ◽  
Vol 2021 (2) ◽  
pp. 1-8
Author(s):  
Corneliu Russu
Keyword(s):  
Foreign Direct Investment ◽  
Direct Investment ◽  
Manufacturing Industry ◽  
Value Added ◽  
Oil Processing ◽  
Tangible Assets ◽  
Fixed Assets ◽  
The Impact ◽  
Productivity And Competitiveness

The article deals with the main aspects of the materialization of foreign direct investment (FDI) made in the component activities of the manufacturing industry in tangible and intangible fixed assets (TIFA), that serve the development of productive processes in those activities. Starting from the idea that for manufacturing activities the importance of each of the two categories of fixed assets varies depending on the specifics of each activity, the analysis reveals the existence of significant differences between the materialization of FDI in TIFA in these activities and the gross value added generated by them, as well as between the stock of tangible assets realized by FDI and the total value of TIFA registered in the manufacturing activities. The conclusion of the analysis is that the TIFA made by FDI substantially improved the quality of the productive apparatus of the manufacturing activities and, implicitly, their productivity and competitiveness; the activities with the greatest benefits in this regard were Machinery and equipment, Means of transport, Computers, electronic, optical and electrical products, and Crude oil processing, chemical products, rubber and plastics.

scholarly journals Globalization and its impact on the Slovak consumer

2021 ◽  
Vol 92 ◽  
pp. 06026
Author(s):  
Miriam Olšiaková ◽  
Erika Loučanová ◽  
Eva Drličková ◽  
Anna Dovčíková
Keyword(s):  
Statistical Methods ◽  
Value Added ◽  
The Other ◽  
Rights Protection ◽  
Current State ◽  
Consumer Rights ◽  
Unethical Practices ◽  
Quality Of Food ◽  
Quality Of Products

Research background: Globalization and the processes associated with it are reflected in the constant changes taking place in the market and affect its individual participants, among whom we also include consumers. Globalization allows consumers to choose, but on the other hand, the quality of products intended for the Slovak market is debatable (dual quality of food). Therefore, many consumers distrust imported products and believe that foreign producers use unethical practices in the Slovak market. Purpose of the article: The paper presents the results of a survey of unethical practices towards Slovak consumers in their selected forms, as well as the results of the current state of awareness of Slovak consumers in the field of protection of their consumer rights. Methods: The data were obtained by a questionnaire and consequently evaluated by the chosen statistical methods. Some questions were formulated to test hypothesis of dependence among selected variables. Findings & Value added: The results point to the low state of Slovak consumer’s ability to detect unethical practices in its specific forms, as well as to the low state of his knowledge in the field of consumer rights protection. However, the finding that with higher consumer education the ability of a consumer to detect misleading practices increases confirmed the importance of incorporating selected areas of consumer policy into education at lower levels. It allows supporting the sovereignty of the Slovak consumer to protect his rights.

Tax maneuver in the oil industry: Provisional results and risks for further implementation

2020 ◽  
pp. 28-43
Author(s):  
A. S. Kaukin ◽  
E. М. Miller
Keyword(s):  
Oil Industry ◽  
Oil Products ◽  
Oil Refining ◽  
State Budget ◽  
Tax Rate ◽  
Oil Companies ◽  
Reform Plan ◽  
Alternative Variant ◽  
Calculation Results ◽  
The Cost

The paper analyzes the consequences of the abolition of the export duty on oil and oil products as a necessary step to stimulate energy efficiency of Russia’s economy and eliminate underdevelopment provoked by a long-term subsidizing of inefficient oil refining sector in Russia. The calculation results have shown that even taking into account several deviations from the planned scenarios of changing the parameters of tax regulation of the oil industry in 2014— 2019, the tax maneuver brought over 3.5 trillion rubles (in 2019 — 148 billion rubles) to the state budget in 2014—2017, mainly due to an increase in the base mineral extraction tax rate, and contributed to an increase in the depth of oil refining from 72% to 85%. In addition, the article analyzes possible risks associated with the current plan for reforming the taxation of the industry until 2024 and proposes an alternative that could level some of them. A comparative analysis of the effects of the tax maneuver under the current reform plan and the alternative variant suggests that the latter will allow to achieve a greater total budgetary effect in four years, reduce the cost of subsidizing domestic oil refining, increase the efficiency of Russian vertically integrated oil companies, and reduce the growth rate of oil products prices in the retail market.

The Development of Agritourism in the Podkarpackie Voivodeship in the Light of International and National Conditions

2017 ◽  
Vol 13 ◽  
pp. 244-261
Author(s):  
Mariola Tracz ◽  
Małgorzata Bajgier-Kowalska ◽  
Radosław Uliszak
Keyword(s):  
Development Strategy ◽  
Current State ◽  
Central Statistical ◽  
Central Statistical Office ◽  
Tourism Resources ◽  
The One ◽  
The Impact ◽  
District Offices ◽  
Socio Economic Factors

Podkarpackie Voivodeship is one of the regions of Poland in which the number of agritourism entities is very high. Therefore tourism plays a significant role in its development strategy. The aim of the paper is to identify the current state of agritourism and the changes that have occurred in the region in the years 2000–2016. Specific objectives are to determine the distribution of agritourism farms and their offer, together with a comprehensive analysis of the environmental and socio-economic factors, as well as the impact of the Slovak-Ukrainian border. The report was developed on the statistical materials from the Polish Central Statistical Office, Podkarpackie Agricultural Advisory Centre in Boguchwała and data collected from municipalities and district offices that is published on their websites, as well as through interviews with 100 owners of agritourism farms in the Podkarpackie Voivodeship. The research has shown, on the one hand, the decline in the number of farms in the region and, on the other hand, the increase in the diversity of the tourist offer of these entities. Distribution of agritourism farms is closely linked to the attractiveness of natural environment and quality of secondary tourism resources. Traditional agritourism has not yet fully used its countryside, as well as cross-border advantages of its location.

PROFESSIONAL TRAINING OF ELECTRONICS ENGINEERS: APPLYING US EXPERICENCE TO UKRAINAN HIGHER EDUCATION INSTITUTIONS

2020 ◽  
pp. 80-85
Author(s):  
Olha Pavlenko
Keyword(s):  
Higher Education ◽  
Education Research ◽  
Best Practices ◽  
Cost Reduction ◽  
Professional Training ◽  
Higher Education Institutions ◽  
Academic Staff ◽  
Research And Innovation ◽  
Current State

The article discusses the current state of professional training of engineers, in particular, electronics engineers in Ukrainian higher education institutions (HEIs) and explores best practices from US HEIs. The research outlines the features of professional training of electronics engineers and recent changes in Ukrainian HEIs. Such challenges for Ukrainian HEIs as lack of collaboration between higher education and science with industry, R&D cost reduction for HEIs, and downsizing the research and academic staff, the disparity between the available quality of human capital training and the demanded are addressed. The study attempts to identify successful practices of US HEIs professional training of engineers in order to suggest potential improvements in education, research, and innovation for training electronics engineers in Ukraine.

Current state of vapor recovery when handling oil and oil products

2017 ◽  
Vol 7 (5) ◽  
pp. 111-119
Author(s):  
Rustam Z. Sunagatullin ◽  
◽  
Aleksey A. Korshak ◽  
Grigory V. Zyabkin ◽  
◽  
...  
Keyword(s):  
Oil Products ◽  
Current State ◽  
Oil And Oil Products
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