scholarly journals The assessment of target value of performance indicators of small and medium-sized companies’ financial management with industry and regional environmental features

2019 ◽  
Vol 81 (2) ◽  
pp. 290-300 ◽  
Author(s):  
N. N. Muraveva ◽  
N. S. Talalaeva
Keyword(s):  
Performance Indicators ◽  
Financial Management ◽  
Medium Size ◽  
Small Range ◽  
Economic Agents ◽  
Environmental Features ◽  
Target Values ◽  
Basic Performance ◽  
Long Time ◽  
Standard Values

The efficient financial management in profit organizations are the getting their specific values of basic performance indicators (efficiency criteria), which characterize the solvability, financial capability, profitability of the economic agents. It’s not correct to use standard values estimating the efficiency of small and medium-sized companies’ financial management, being that such enterprises carry on business in the specific industry (there are not the diversification of business) in one specific region, having a small range of activity and sales. This determines the fundamental inequality conditions and objective preconditions their business, being reflected in financial status and results. The research takes into consideration the industry and regional environmental features, using the financial data reporting of profit-making small and medium-size enterprises of the Volgograd Region, which do business in distributive trade, manufacture, building and construction sector. Logics of research based on reference approach to estimate the efficiency of financial management: the values of basic performance indicators of enterprise getting profit a long time in spite of changing in the region’s economic climate, should be taken as the target values corresponding to efficient financial management. Based on research numerical values of industry-specific performance indicators were got. Those indicators are not equal to standard values. The target level of financial indicators serves as a guidemark for small and medium-sized companies to get the efficient financial management and be reaching profitability.

Research the Mutual Influence of Indicators in Innovation Planning at Enterprises

2020 ◽  
pp. 192-198
Author(s):  
M. S. Kuz’min
Keyword(s):  
Performance Indicators ◽  
Mutual Influence ◽  
Development Planning ◽  
Current Situation ◽  
Innovation Activity ◽  
Development Programs ◽  
Formal Approach ◽  
Innovation Development ◽  
Target Values ◽  
Innovation Planning

The author analyzes the innovation development programs of 11 Russian companies with state participation and state corporations and compares the achieved results with innovation development plans. The results of the analysis show that the existing relationships between the performance indicators of the companies’ innovation activity for 2014–2016 are not considered or reflected in the programs of innovation development until 2020. This study indicates the causes of the current situation and proposes directions for improving the efficiency of innovation development planning.Aim. The study aims to examine the mutual influence of indicators in innovation planning at enterprises.Tasks. The author analyzes the existing innovation development programs of large state-owned companies and the correlation between the performance indicators of innovation activity, assesses the actual results of the implementation of innovation development programs for 2014–2016 and the validity of the planned indicators of innovation development until 2020.Methods. This study uses the methods of systems and correlation-regression analysis.Results. The analysis shows that the actual relationships between the performance indicators of the companies’ innovation activity for 2014–2016 are not considered or reflected in the programs of innovation development until 2020. This study indicates the causes of the current situation and proposes directions for improving the efficiency of innovation development planning. A matrix for determining problem situations in innovation development planning is developed.Conclusions. The actual relationships between the indicators that characterize many aspects of innovation development at various stages of the innovation life cycle are not fully considered in the planning of innovation development. The conducted study confirms a formal approach to estimating the target values of the examined indicators, which disregards the actual relationships between them. The outcome of this can be seen in the programs of innovation development until 2020 developed by corporations. It is possible to make allowance for the actual relationships in the planning of the target values of innovation development indicators by using the methods and tools of dynamic modeling.

Unidade de Conservação: Uma Discussão Teórica á Luz dos Conceitos de Território e Políticas Públicas

GEOgraphia ◽  
2009 ◽  
Vol 4 (8) ◽  
pp. 57
Author(s):  
Luiz Renato Vallejo
Keyword(s):  
Public Policy ◽  
Biological Conservation ◽  
Public Parks ◽  
Conservation Practice ◽  
Environmental Features ◽  
Natural Parks ◽  
The World ◽  
Long Time ◽  
Xix Century ◽  
Conservation Of Biodiversity

RESUMO A criação de unidades de conservação é considerada como principal ação de governo cujo objetivo é a preservação e conservação da biodiversidade. A delimitação de “áreas especiais” é uma prática observada desde as sociedades mais tradicionais, sendo que em muitas delas prevalecia um sentido mítico-religioso e, ao mesmo tempo, de conservação de recursos naturais. Em outras sociedades, essa ação esteve associada com a prática de esportes de caça por parte da realeza e da aristocracia rural. Os parques públicos começaram a surgir no século XIX nos Estados Unidos, numa perspectiva de preservação das belezas cênicas e proteção dos bens naturais contra a ação deletéria da sociedade. O tema em questão é discutido à luz da categoria geográfica de território e dos processos de territorialização, utilizando-se para esse fim suas múltiplas abordagens conceituais— biológica, ecológica e social. Discute-se no trabalho os problemas da desterritorialização, em ambos os sentidos (biológico e social), além da formação das redes empenhadas no processo de criação e gestão das unidades de conservação. Houve um esforço de trazer para essa discussão uma contribuição sobre o valor agregado à conservação da biodiversidade com base em princípios de uma nova disciplina - a Biologia da Conservação. O trabalho aborda ainda aspectos conceituais sobre as políticas públicas, em geral, e sobre a influência que elas têm, especificamente, sobre a problemática das unidades de conservação no Brasil.ABSTRACT The principal goal to create natural parks and biological reserves in the world is to promote the conservation of biodiversity. During long time, traditional people established “especial areas” to guarantee natural resources for the future. Others, as kings and rural aristocracy used this areas for practice sports like hunting. The first public parks were created in United States during the XIX century, to preserve the environmental features of the Yellowstone against the human explotation. In this work, I wil discuss conservation of natural areas using the territory and the territorialization concepts and their several meanings: biological/ecological and social. The biodiversity value under principles of a new discipline — Biological Conservation — is showed as contribution. Public policy is discussed at the end of work exploring some reasons of the controversy between government speech and the conservation practice in natural parks and biological reserves.

The Study of Motor Winding Testing System for Inter-Turn with 30kV

2013 ◽  
Vol 278-280 ◽  
pp. 831-834 ◽  
Author(s):  
Xiao Sun ◽  
Hao Zhou ◽  
Xiang Jiang Lu ◽  
Yong Yang
Keyword(s):  
Data Collection ◽  
Real Time ◽  
Field Test ◽  
Performance Indicators ◽  
Testing System ◽  
Time Data ◽  
Process Data ◽  
Real Time Data ◽  
Long Time ◽  
Factory Testing

This paper designed a motor winding testing system, it can do the dielectric withstand voltage test of inter-turn under 30kV.The system can communicate effectively between PC and machine, by using the PC's powerful capacity of process data and PLC's better stability and the Labview's convenient UI. So the system has real-time data collection, preservation, analysis and other characteristics. This system is able to achieve factory testing and type testing of the motor windings facilitating. Various performance indicators were stable and reliable by field test during a long time.

scholarly journals KINERJA PENGELOLAAN KEUANGAN DAERAH DALAM MENINGKATKAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH KOTA PALEMBANG PROVINSI SUMATERA SELATAN

2018 ◽  
Vol 3 (2) ◽  
pp. 383
Author(s):  
Krisnawati Arum Kusuma Wardhani
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Performance Management ◽  
Performance Indicators ◽  
Financial Management ◽  
High Rate ◽  
Regional Income ◽  
Regional Finance ◽  
Fact Finding ◽  
Personnel Expenditure

This research is aimed to find out how the performance of regional financial management of Palembang City in increasing APBD of Palembang City, and how to proportion of revenue and expenditure target of APBD Kota Palembang. The theory used in this study is the concept of performance analysis of regional finances according to Mahmudi (2010), which examines the performance of management of regional keunagan based on the financial performance indicators of regional income and financial performance of Regional Expenditure during the period of 2010 to 2015. In accordance with the focus, Qualitative design, to describe the state of subject / object of research based on facts that appear or as it is (fact finding). Data collection was done by observation, interview, and documentation technique. The result of research shows that the growth of APBD from the side of regional income shows that there is a trend of revenue increase from PAD post, but in general the balancing fund positions still dominate the regional income, so that the high rate of regional dependency is balanced fund. While from the side of regional expenditure, it is envisaged that every year the Local Government of Palembang City always allocates a larger budget to the indirect spending group. This indicates that the Local Government of Palembang City still allocates more budget for things that are not directly related to the implementation of the program such as personnel expenditure in the form of salaries and allowances regulated in law, interest expenditure, grant expenditure, social assistance expenditure, Results to provinces / districts / municipalities and village governments, unexpected financial aid and shopping expenditures.Keywords: Performance, Management, Regional Finance.

scholarly journals Unidade de Conservação: Uma Discussão Teórica á Luz dos Conceitos de Território e Políticas Públicas

GEOgraphia ◽  
2009 ◽  
Vol 4 (8) ◽  
pp. 57 ◽  
Author(s):  
Luiz Renato Vallejo
Keyword(s):  
Public Policy ◽  
Biological Conservation ◽  
Public Parks ◽  
Conservation Practice ◽  
Environmental Features ◽  
Natural Parks ◽  
The World ◽  
Long Time ◽  
Xix Century ◽  
Conservation Of Biodiversity

RESUMO A criação de unidades de conservação é considerada como principal ação de governo cujo objetivo é a preservação e conservação da biodiversidade. A delimitação de “áreas especiais” é uma prática observada desde as sociedades mais tradicionais, sendo que em muitas delas prevalecia um sentido mítico-religioso e, ao mesmo tempo, de conservação de recursos naturais. Em outras sociedades, essa ação esteve associada com a prática de esportes de caça por parte da realeza e da aristocracia rural. Os parques públicos começaram a surgir no século XIX nos Estados Unidos, numa perspectiva de preservação das belezas cênicas e proteção dos bens naturais contra a ação deletéria da sociedade. O tema em questão é discutido à luz da categoria geográfica de território e dos processos de territorialização, utilizando-se para esse fim suas múltiplas abordagens conceituais— biológica, ecológica e social. Discute-se no trabalho os problemas da desterritorialização, em ambos os sentidos (biológico e social), além da formação das redes empenhadas no processo de criação e gestão das unidades de conservação. Houve um esforço de trazer para essa discussão uma contribuição sobre o valor agregado à conservação da biodiversidade com base em princípios de uma nova disciplina - a Biologia da Conservação. O trabalho aborda ainda aspectos conceituais sobre as políticas públicas, em geral, e sobre a influência que elas têm, especificamente, sobre a problemática das unidades de conservação no Brasil.ABSTRACT The principal goal to create natural parks and biological reserves in the world is to promote the conservation of biodiversity. During long time, traditional people established “especial areas” to guarantee natural resources for the future. Others, as kings and rural aristocracy used this areas for practice sports like hunting. The first public parks were created in United States during the XIX century, to preserve the environmental features of the Yellowstone against the human explotation. In this work, I wil discuss conservation of natural areas using the territory and the territorialization concepts and their several meanings: biological/ecological and social. The biodiversity value under principles of a new discipline — Biological Conservation — is showed as contribution. Public policy is discussed at the end of work exploring some reasons of the controversy between government speech and the conservation practice in natural parks and biological reserves.

scholarly journals DOGS (CANIS FAMILIARIS) FROM YENISEYSK (17th-19th CENTURIES)

2021 ◽  
pp. 160-175
Author(s):  
О. П. Бачура ◽  
Т. В. Лобанова ◽  
Г. П. Визгалов
Keyword(s):  
Animal Welfare ◽  
Canis Familiaris ◽  
Medium Size ◽  
Long Time ◽  
The City ◽  
Selection Of

Статья посвящена описанию остеологической коллекции собак (103 экз.) из раскопок усадьбы Баландина XVIII-XIX вв. в г. Енисейске. Исследования показали, что это были собаки мелкого и среднего размера. Мелкая форма собак, по-видимому, происходит от каких-то привозных пород. Собаки средних размеров образовались от местных восточносибирских лаек. Продолжительность жизни собак небольшая -около 6 лет, что было обусловлено плохими условиями их содержания. The paper describes osteological selection of dogs (103 specimens) from the excavations of the Balandin's town mansion dating to the 18th-19th centuries in the city of Yeniseysk. According to the research, the dogs were small and of medium size. Small dogs were apparently brought into the city from some other places whereas the ancestors of the medium-size dogs were local East Siberian Laikas. These dogs did not live for a long time, in many cases, around six years, which was explained by poor animal welfare.

Preparation and Application of Fluorescent Inkjet Ink

2015 ◽  
Vol 731 ◽  
pp. 492-501
Author(s):  
Bei Qing Huang ◽  
Ling Yang ◽  
Xian Fu Wei ◽  
Li Juan Liang ◽  
Wan Zhang
Keyword(s):  
Fluorescence Intensity ◽  
Performance Indicators ◽  
Design Principle ◽  
Mixed Solvent ◽  
Color Image ◽  
Good Effect ◽  
The Arts ◽  
Printing Quality ◽  
Basic Performance ◽  
Parallel Configuration

In order to gain the fluorescent inkjet ink with good performance and printing quality, content of fluorescent powder and type of resin were decided by researching fluorescence intensity and attenuation of the ink, and effects of which on the fluorescence intensity and attenuation were discussed. The best proportion of mixed solvent was determined by formula design principle. Eventually ink formula was optimized, and the developed ink was compared and evaluated with the same type of imported ink. For extending the application of fluorescent inkjet ink in the arts, color reappearance ability of the ink and influence arrangement of printing dots on chromatic characteristic were discussed to research the method of acquiring color image using additive method imaging color. The results show that the developed fluorescent inkjet ink has met industry requirements and been reached basic performance indicators of imported ink; Parallel configuration of dots should be adopted during the time of obtaining color image by fluorescent inkjet ink, and the color images can obtain good effect.

scholarly journals Financial management: The impact of performance indicators on the organizational profitability

2015 ◽  
Vol 13 (1) ◽  
pp. 84-96
Author(s):  
Hayat M. Awan ◽  
M. Ishaq Bhatti ◽  
Zahid Razaq
Keyword(s):  
Performance Management ◽  
Performance Indicators ◽  
Financial Management ◽  
Business Performance ◽  
Manufacturing Sector ◽  
Sampling Technique ◽  
Supportive Culture ◽  
Single List ◽  
Reliability Performance ◽  
The Impact

This paper investigates the financial management performance involved in increasing the firms’ profitability. It contributes to a single list of performance indicators which never existed in the literature empirically with reference to third world countries, like Pakistan. Stratified random sampling technique was used to select a sample of 200 manufacturing firms with process performance management system (PPMS) criteria to check the impact of performance indicators on the overall business performance index using ROE, ROA. The results of AHP analysis show that the “Supportive Culture” and “PPMS facilitate the competitive advantage” are the major facilitators for those organizations who have implemented the PPMS whereas firms without implementation of PPMS have major inhibitors as “ Non supportive culture” and ”Have another Performance System”. And the Measuring financial performance, Quality performance, Delivery reliability performance, customer satisfaction performance and employees satisfaction lead to increase in the organizational Profitability. This study will be helpful to the top management of the organizations from manufacturing sector regarding the implementing decision of the PPMS. The organization can choose the best indicators used by firms in order to achieve the overall excellence.

scholarly journals Akuntansi Sederhana Bagi Usaha Rumah Tangga Pengolahan Buah Mangrove di Kabupaten Mempawah

2020 ◽  
Vol 6 (1) ◽  
pp. 29-35
Author(s):  
Dewi Kurniati ◽  
Eva Dolorosa ◽  
Nurliza Nurliza
Keyword(s):  
Training Program ◽  
Financial Management ◽  
Mentoring Program ◽  
Training Activity ◽  
The Poor ◽  
Fruit Processing ◽  
Service Activity ◽  
Long Time ◽  
The Government ◽  
Training Practice

Mangrove fruits can be used as an alternative food stuffs.  Household businesses in Mempawah Regency processed mangrove fruits into products in the form of dodol, syrup, and flour. Nevertheless, the processing done by the community was very simple and required a long time. One disadvantage of household businesses in managing their businesses was the poor financial management, specifically related to the accounting bookkeeping process.  This service activity aimed to provide accounting training for household businesses so that they can have better financial management knowledge and procedures.  The method used was the accounting training practice. This training activity was participated in by the mangrove fruit processing household business operators which was carried out in Sungai Bakau Besar Laut Village, Siliki Pinyuh Sub-district, Mempawah District. The results of the training showed an increase in the knowledge and abilities of the participants in accounting bookeeping and the participants practiced themselves in their respective businesses. To support the sustainability of this training program, a mentoring program from the government and academia are needed.

scholarly journals Corporate Governance and Economic Performance: The Limit of Short Termism

2019 ◽  
Vol 3 (4) ◽  
pp. 49-61
Author(s):  
F. D. Tommaso ◽  
A. Gulinelli
Keyword(s):  
Corporate Governance ◽  
Board Of Directors ◽  
Economic Performance ◽  
Performance Indicators ◽  
Financial Management ◽  
Firm Value ◽  
Key Performance Indicators ◽  
Common Interest ◽  
The Board Of Directors ◽  
The Impact

This article includes exploring arguments and counterarguments in the context of conducting a scientific discussion on the impact of corporate governance on a company’s financial and economic performance. The main purpose of this paper is to determine the nature of the impact of corporate governance policy on the activities of economic entities. The systematization of literary sources and approaches to problem solving has shown that there are two opposing points of view: firm value, efficiency), on the other hand, a number of scientists are convinced that there is a positive influence of the functioning of the corporate governance system on the valuation of listed companies. The work emphasizes the decisive role of the board of directors of the company in the development and adoption of the strategic direction of development of the organization. The author points out in the study the need for coordinated interaction of the board of directors with the financial management of the company and the business owners in order to increase the efficiency and profitability of the business entity. It is stated that the key economic tools for achieving and implementing the strategic plans of the company can be the key performance indicators and accordingly developed measures to achieve such success. As a result, it is justified that corporate governance should not be a set of rules and mechanisms aimed at managing and controlling companies, but rather as a process by which companies become sensitive to stakeholder rights. The spread of corporate culture, according to the author of a work aimed at protecting the common interest, is facilitated by the existence of good rules and effective authorities that control their observance. Keywords: corporate governance, financial and economic activity, board of directors, key performance indicators.

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