scholarly journals Methodological Approaches and Tools for Managing Working Assets in the System of Finance Management in Russian Corporations

2021 ◽  
pp. 170-179
Author(s):  
A. A. Khvostova
Keyword(s):  
Economic Theory ◽  
Asset Management ◽  
Academic Research ◽  
Legal Aspects ◽  
Effective Management ◽  
Finance Management ◽  
Different Types ◽  
Methodological Approaches ◽  
Business Entities ◽  
Organization Assets

The article summarizes today’s theoretical aspects of the notion ‘working assets’ and their management with focus on the most widely used in Russia ideas about this group of enterprise and organization assets. At the same time the author provides findings of academic research by classics of economic theory and finance management (F. Kene, A. Smith, D. Ricardo, K. Marx) and present day scientists and experts. While studying academic works by today’s scientists the most frequently used in Russia definitions of the notion ‘working assets’ were identified. The author gave explanations, which allow us to see the differences between non-current and working assets of business entities. Apart from that, the effective legal aspects of managing working assets by corporations were studied with focus on describing the procedure of their fixing in forms of periodical accounting and showing material costs. The article provides different types of working asset management, depicts groups of methods for working asset management and gives a list of the most widely used tools for effective management of working assets in the system of finance management of Russian corporations.

scholarly journals Mapping the methodologies of the craft sciences in Finland, Sweden and Norway

2020 ◽  
Vol 11 (2) ◽  
pp. 177-209 ◽  
Author(s):  
Sirpa Kokko ◽  
Gunnar Almevik ◽  
Harald C. Bentz Høgseth ◽  
Pirita Seitamaa-Hakkarainen
Keyword(s):  
Cultural Heritage ◽  
Multidisciplinary Approach ◽  
Academic Research ◽  
Academic Disciplines ◽  
Academic Communities ◽  
Types Of Knowledge ◽  
Academic System ◽  
Different Types ◽  
Methodological Approaches ◽  
Research And Education

The craft sciences have emerged as a field of academic research in Finland, Sweden and Norway since the early 1990s. In Finland, craft research has examined various aspects of crafts using a multidisciplinary approach, adapting a range of methods from other academic disciplines according to the research topic. Another source has been the schools of domestic sciences in which craft research has been a recognized field. In Sweden and Norway, craft research has developed strongly in architectural conservation and cultural heritage with a focus on traditional craftsmanship and the performative elements of intangible cultural heritage. This article offers an overview of the developments and progress of the field of craft sciences in these countries, including its methodological approaches, with a focus on Ph.D. theses. Through mapping recurrent methodological approaches, the following categories were derived: craft reconstruction, craft interpretations, craft elicitation, craft amplification and craft socialization. The aim of the classification, and the model derived from it, is to help researchers and students understand better how different types of knowledge relate to different research methods and apply them within their own research. The purpose of the research is to create a common infrastructure for research and education in order to connect and strengthen the dispersed academic communities of craft research and to establish craft science as a formally recognized discipline within the academic system.

scholarly journals Valuation and Recording the Value of Innovation Objects in the Accounting System

2020 ◽  
pp. 47-54
Author(s):  
N. OVSIUK
Keyword(s):  
Reporting System ◽  
Information Support ◽  
Accounting System ◽  
Effective Management ◽  
Insufficient Information ◽  
Economic Activities ◽  
Business Transactions ◽  
Management Of Innovation ◽  
Methodological Approaches ◽  
Business Entities

The problems of valuating and recording the value of innovation objects in the system of accounting and reporting are investigated. It is argued that one of the factors hindering the development of innovation is insufficient information support covering a set of primary and consolidated data, the organization of storage of accumulated information and methods of its presentation and transformation. The main valuation models used by business entities to include the value of innovation objects in the economic transactions are identified. It is established that the commercial use of innovation objects requires calculation of market or other value. The main methodological approaches to valuation of innovation objects  and their impact on the formation of the value of innovation objects are proposed, taking into account these objects’ characteristics, specifics of the economic activities in which they are exploited, and availability of information on a group of objects, which determines the choice of appropriate valuation approach. The ways of valuating innovation objects at company level are highlighted. Methodological approaches to recording business transactions with innovation objects in the accounting and reporting system are elaborated, which will contribute in the sound assessment of innovation objects and their correct recording in the accounting system of a business entity and ensure effective management of innovation.

scholarly journals What Solar–Terrestrial Link Researchers Should Know about Interplanetary Drivers

Universe ◽  
2021 ◽  
Vol 7 (5) ◽  
pp. 138
Author(s):  
Yuri I. Yermolaev ◽  
Irina G. Lodkina ◽  
Lidia A. Dremukhina ◽  
Michael Y. Yermolaev ◽  
Alexander A. Khokhlachev
Keyword(s):  
Interplanetary Shock ◽  
Magnetic Storms ◽  
System Response ◽  
Ionospheric Disturbances ◽  
Atmosphere System ◽  
Compression Region ◽  
Different Types ◽  
Methodological Approaches ◽  
Composite Nature ◽  
Incorrect Data

One of the most promising methods of research in solar–terrestrial physics is the comparison of the responses of the magnetosphere–ionosphere–atmosphere system to various types of interplanetary disturbances (so-called “interplanetary drivers”). Numerous studies have shown that different types of drivers result in different reactions of the system for identical variations in the interplanetary magnetic field. In particular, the sheaths—compression regions before fast interplanetary CMEs (ICMEs)—have higher efficiency in terms of the generation of magnetic storms than ICMEs. The growing popularity of this method of research is accompanied by the growth of incorrect methodological approaches in such studies. These errors can be divided into four main classes: (i) using incorrect data with the identification of driver types published in other studies; (ii) using incorrect methods to identify the types of drivers and, as a result, misclassify the causes of magnetospheric-ionospheric disturbances; (iii) ignoring a frequent case with a complex, composite, nature of the driver (the presence of a sequence of several simple drivers) and matching the system response with only one of the drivers; for example, a magnetic storm is often generated by a sheath in front of ICME, although the authors consider these events to be a so-called “CME-induced” storm, rather than a “sheath-induced” storm; (iv) ignoring the compression regions before the fast CME in the case when there is no interplanetary shock (IS) in front of the compression region (“sheath without IS” or the so-called “lost driver”), although this type of driver generates about 10% of moderate and large magnetic storms. Possible ways of solving this problem are discussed.

Industrial benchmarking for competitive advantage

1999 ◽  
Vol 18 (3-4) ◽  
pp. 287-296
Author(s):  
Bjørn Andersen
Keyword(s):  
Competitive Advantage ◽  
Process Model ◽  
Legal Aspects ◽  
Improvement Potential ◽  
Basic Understanding ◽  
Different Types

This paper deals with several different aspects of the concept of benchmarking in order to give the audience a basic understanding of what benchmarking is, how it is done, and what it can give in terms of improvement results. The main issues covered are definitions of benchmarking and explanations of the different types of benchmarking that exist and what implications these have, both in terms of improvement potential, difficulties, and suitability. Furthermore, ethical and legal aspects linked to benchmarking and the benchmarking wheel, a benchmarking process model explaining the phases and steps of the benchmarking study. A relatively large portion of the paper will be devoted to explaining how to carry out a benchmarking study and various pitfalls that might be encountered. The remainder of the paper will discuss the improvement results that companies that have used benchmarking actually have achieved. These range from phenomenal successes to downright failures, and the paper will explore conclusions derived from research on the topic.

ISSUES OF REASONABLE ORGANIZATION AND CONDUCT OF COST ACCOUNTING AND ANALYSIS IN ECONOMIC ENTITIES

2021 ◽  
Vol 4 (7) ◽  
pp. 72-79
Author(s):  
Azamat Mahmudov ◽  
◽  
Farangiz Kenjaeva ◽  
Keyword(s):  
Cost Accounting ◽  
Production Costs ◽  
Effective Management ◽  
Financial Activity ◽  
Business Operations ◽  
Main Production ◽  
Activity Cost ◽  
Process Cost ◽  
Business Entities ◽  
Main Activity

The article discusses the issues of accounting and analysis of the main production costs, period costs and costs of financial activities in the system of effective management of business entities. The influence of production processes on the perfect business operations is studied, proposals are givenand recommendations for the organization of primary and consolidated cost accounting are developed.Кеу words:production process, cost classification, primary and consolidated documentation, main activity, cost period, financial activity

scholarly journals An overview of pesticide management in Nepal

2018 ◽  
Vol 18 ◽  
pp. 95-105 ◽  
Author(s):  
Parashu Ram Adhikari
Keyword(s):  
Agricultural Sector ◽  
Legal Aspects ◽  
Environment Protection ◽  
Industrial Chemicals ◽  
Department Of Agriculture ◽  
International Convention ◽  
Pesticide Management ◽  
Climatic Regions ◽  
Different Types ◽  
Pesticide Reduction

Agriculture is a wider sector where 54% people are engaged and one-third GDP contributed to the nation. Due to diverse climatic regions, farmers grow different types of agricultural commodities and presence of different pests reduces their production and thus need to apply pesticides. Pesticide Registration and Management Division under the Department of Agriculture is a legal authority to register as well as restrict or ban certain pesticides used in the agricultural sector in Nepal. The paper also emphasizes how Nepal has doing pesticide reduction for the pest management in agriculture considering the food safety, animal and human health and environment protection. And it also focuses on the legal aspects on pesticide management and status of registered, restricted and banned pesticides in the context of neighboring countries and addresses to fulfill the obligations of the international convention related to pesticides and industrial chemicals.

scholarly journals CURRENT ISSUES OF PUBLIC FINANCE MANAGEMENT IN UKRAINE

2021 ◽  
Vol 5 (40) ◽  
pp. 135-144
Author(s):  
V. Marhasova ◽  
I. Ruzhytskyi ◽  
N. Tkalenko ◽  
T. Shestakovska ◽  
O. Mykhailovska
Keyword(s):  
Public Finance ◽  
Economic Development ◽  
Asset Management ◽  
Financial Management ◽  
Local Economic Development ◽  
Public Confidence ◽  
Financial Assets ◽  
Investment Funds ◽  
Financial Capacity ◽  
Finance Management

Abstract. The article describes the approaches to defining the essence of understanding «public finance» and «public finance management» in the context of administrative and financial decentralization. A study on the current state of economic development of Ukraine is carried and the public financial management system is analyzed. The dynamics of the ratio of revenues and expenditures of the State and local budgets is shown and the national and subnational levels in the financing of public expenditures are described. The sequence of achieving a new level of welfare of the population is presented and the ways of state influence on local economic development are outlined. The content of the state’s activity on financial resources management and public importance of finances is given. Particular attention is paid to the financial capacity of UTC and the existing positive developments within the decentralization reform in Ukraine. The need to improve the management of public finances was emphasized, as it was evidenced by the size of the budget deficit. The division of budget expenditures by functional classification between the national and subnational levels is presented and the decline of financial independence of subnational budgets is witnessed. An assessment of the level of confidence in financial asset management services of territorial communities based on the calculation of the relevant index is made, and the relationship between the selected indicators (the monetary expenditures of the population; deposits of individuals in investment funds; population savings; volume of capital investments; volume of investments in Ukraine; assets of investment funds) and the level of public confidence in the management of UTC financial assets is researched.  Keywords: financial management, public finance, financial capacity of territorial communities, financial assets. JEL Classification H70, H89, R59, Q01 Formulas: 1; fig.: 5; tabl.: 3; bibl.: 20.

Constitution Making

2021 ◽  
Author(s):  
Felix-Anselm van Lier ◽  
Katrin Seidel
Keyword(s):  
Social Change ◽  
Academic Research ◽  
Political Conflict ◽  
Knowledge Gaps ◽  
Anthropological Research ◽  
Recent Developments ◽  
Methodological Approaches ◽  
Established Democracies ◽  
Constitution Making

Be it in established democracies or in countries emerging from violent political conflict, constitution-making processes have become a key activity in moments of profound political and social change. Over the last three decades, the field of constitution making has witnessed an explosion of academic research from a variety of disciplines. This chapter sketches recent developments in the field, both in academia and in practice, and offers an overview of the conceptual and methodological approaches that have informed the study of such processes so far. The aim of the chapter is to introduce the reader to nascent anthropological research on constitution making and to explore how anthropological methods and theory can serve to address existing knowledge gaps and complement, nuance, and perhaps challenge existing approaches to constitution making.

How Can Success of IT Implementations Be Measured?

2014 ◽  
pp. 18-32
Author(s):  
Elad Harison
Keyword(s):  
Business Intelligence ◽  
Business Processes ◽  
Academic Research ◽  
Analytical Framework ◽  
Personal Factors ◽  
Case Study Analysis ◽  
Business Applications ◽  
Decision Supporting ◽  
Business Entities

The number of applied Business Intelligence (BI) systems is rapidly increasing worldwide, serving a broad range of sectors and business applications. BI systems serve a broad range of sectors and business applications by performing functions that consist of managing clients, resources, and employees through the collection and analysis of data that assist in describing these business entities and the various attributes of these objectives. Even though BI solutions have been implemented worldwide and the experience gained in implementation projects has largely enriched the academic research in this field, IT literature still lacks a uniform methodology for assessing the effects that BI systems have on business processes and organizations. Additionally, should any part of the BI implementation project fail to satisfy user needs or achieve the benefits expected from them, it is important to identify the failure's extent and sources in order to avoid financial and operational losses in similar projects. This chapter presents an analytical framework to help measure the success of implementations of various types of Business Intelligence systems, including Online Analytical Processing, Knowledge Management, and Decision Supporting tools. The framework and methodology presented here serve as a basis for evaluating the possible effects of technical, organizational, and personal factors on the success, partial success, or failure of BI system implementations. The framework is demonstrated via a case study analysis of a BI system implementation in an energy firm.

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