scholarly journals Management of tangible assets using a modified market value price formation model

2021 ◽  
Vol 19 (2) ◽  
pp. 28-39
Author(s):  
Yuri Pozdnyakov ◽  
Nataliya Chukhray ◽  
Nataliya Hryniv ◽  
Taisia Nakonechna

The paper deals with the economic measurements of the market value of enterprise assets, which are of great importance for their effective management. The use of more accurate economic measurements is an integral part of an optimal strategy to manage business assets. Therefore, reduction of evaluation results uncertainty is a necessary condition for effective management. To achieve mentioned goals, the paper aims to determine the mathematical base for the assets valuation methodology of value/depreciation that change over time, which can be applied to its dynamic objective quantitative analysis. The basic hypothesis suggests that all tangible assets, characterized by removable depreciation, are inclined to a negative periodic depreciation during short inter-service periods when remedial repair works are carried out to eliminate depreciation. The methodical approaches concerning a mathematical description of assets value/depreciation dynamics are considered. It is shown that both traditional, progressive and regressive value/depreciation dynamics models change over time. They do not correspond to the actual state since they do not take into account increased objects value and negative periodic depreciation. To evaluate value/depreciation change over time more precisely, a new kind of mathematical model is proposed, which equations take into account the opposite signs of periodic depreciation during operational service periods and non-operational inter-service periods. It is proved that the actual indicators of fair market value and periodic depreciation of enterprise assets can be determined with higher reliability based on a new mathematical model. AcknowledgmentsComments from the editor and anonymous referees have been gratefully acknowledged. The authors are grateful to the Ministry of Education and Science of Ukraine for financial support, which made it possible to carry out this study within the state budget topic “Value estimation and assessing technology readiness for transfer from universities to the business environment” (2019–2021).

2018 ◽  
pp. 213-234
Author(s):  
Simon Glynn

The success of linguistic communication in general, and translation in particular, is dependent upon the veracity of our understanding of the meaning of concepts signified in or by a language or languages. This raises the question as to how such understanding may be accomplished and ensured. And while Platonists and their ilk rely upon the transcendental intuition of supposedly absolute concepts, purportedly inscribed in their souls, those skeptical of such metaphysics have tended to attempt to derive the meaning of the concepts signified by language ostensively from observations of the supposedly “Real” world. However, in this essay, I argue that this is problematic for a number of reasons, not the least being that, as Husserl, following Hume, has noted, even the existence, much less the nature, of a (quasi-Noumenal) “Real” world, outside or transcending our experiences of phenomenal “Appearances,” is no more empirically verifiable than is Plato’s transcendental realm. Nor may understanding of (the meaning of ) the concepts signified by the linguistic communications of others be derived from these appearances, since my understanding of how things appear to others presupposes my understanding of the language they must employ to communicate this to me. Furthermore, and contra Husserl, as Hermeneutic Phenomenologists such as Heidegger recognized, the very appearances from which we may seek to drive our concepts are always already mediated by our conceptions or preconceptions. All of this being so, then as we shall perhaps not be surprised to see, the (semantic meaning of ) concepts signified by language are, as de Saussure has argued, derived from the syntactic relations which delineate them. Consequently, as Derrida has shown, they change over time (or diachronically) as such relations change. Unable therefore to establish the veracity of individuals’ understanding of concepts communicated either within a single language, or between languages, by appealing outside language to an independent criterion of arbitration, we must instead rely upon the coherence of linguistic articulation and communication; a coherence which, although a necessary condition of ensuring the correspondence of our understanding with that of others, can never be sufficient to do so. However, confidence in our understanding increases with the specificity and number of communications achieved without the occurrence of incoherence.


2018 ◽  
Vol 251 ◽  
pp. 03009
Author(s):  
Dmitriy Titkov ◽  
Ilya Yarkov

This paper deals with the problem of creation and sustenance of the thermal conditions of underground tunnel. Thermal conditions deal a great impact on the engineering communications work, electical cables conductivity and heat loss of the heat supply system. Suggested mathematical model allows to calculate the required thermal conditions of the underground tunnel and to predict it–s change over time, depending on the season of the year and temperature of the supply air.


2020 ◽  
Vol 48 (2) ◽  
pp. 435-444
Author(s):  
Emily Harrington

It has been a long time since the poetry of Adelaide Anne Procter, a favorite of Queen Victoria, captured much interest from readers of poetry, whether they be anthology aficionados, scholars, or students. Now considered a minor poet of the period, she was nevertheless a quintessential poet activist of her day, raising money for and working with the Providence Row Night Refuge, editing and contributing to the English Women's Journal alongside the Langham Place Feminists and the Society for the Employment of Women. She published volumes of her own poems, one of which ran to as many as nineteen editions between 1858 and 1881, and her work was featured regularly in Charles Dickens's periodical Household Words. Her legacy stands as a powerful testimony to the way ideas and tastes change over time. Full of angels, Christmases, quietly suffering children, and pious nuns (she converted to Catholicism in 1851), her poetry is often dismissed as sentimental and clichéd. A glance at her forms reveals many straightforward tetrameters with expected alternating, end-stopped rhymes, an easiness that seems to ally form and content. If Adorno had ever taken the time to read her poetry, he probably would have hated it, not just for its Catholic faith and its frequent focus on sin and redemption, but for its attempt “to work at the level of fundamental attitudes,” typical of committed art. Consider these lines from her frequently anthologized “Homeless,” which asks readers to recognize that their society takes better care of animals, criminals, and commodities than of the homeless poor: For each man knows the market valueOf silk or woolen or cotton…But in counting the riches of EnglandI think our Poor are forgotten.


2009 ◽  
Author(s):  
Brian Garbarini ◽  
Hung-Bin Sheu ◽  
Dana Weber

2010 ◽  
Author(s):  
Sam Nordberg ◽  
Louis G. Castonguay ◽  
Benjamin Locke

2003 ◽  
Author(s):  
M. Spano ◽  
P. Toro ◽  
M. Goldstein
Keyword(s):  
The Cost ◽  

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