scholarly journals Econometric analysis of the use of biological assets in agricultural organizations

2020 ◽  
Vol 17 (1) ◽  
pp. 79-87
Author(s):  
A. O. Ovcharov ◽  
A. M. Terekhov
Keyword(s):  
Regression Model ◽  
Fair Value ◽  
Econometric Models ◽  
Econometric Analysis ◽  
Agricultural Products ◽  
Economic Indicators ◽  
Analysis Methods ◽  
Agricultural Organizations ◽  
The Impact ◽  
The Relationship

The purpose of the study. The purpose is to analysis the use of biological assets through econometric models and quantifies the relationship between economic indicators of agricultural activity. The article is devoted to the possibilities of econometric analysis in the context of limited empirical data on Russia regarding the use of biological assets.Materials and methods. The article analyzed the Russian and foreign bibliography on the problems of biological assets research. In the context of the study of biological assets, the possibilities of using econometric analysis methods based on spatial, temporal or panel data are shown. A multi-regression model based on three groups of indicators (livestock and crop indicators, as well as indicators reflecting agricultural development in general) and implemented in two phases has been built. This model allowed making estimates of the impact of biological assets on the value of agricultural products in Russia. The methods of correlation analysis investigated the closeness of the relationship between the variables in the model. The initial data for this study were the annual data for the period 2000–2018. An array of more than 150 observations was used. For the purpose of comparability, this array has been converted into relative values, i.e. econometric analysis was carried out on growth rates.Results. This article highlights the main areas of research on biological assets presented in the works of Russian and foreign scientists-economists. It is concluded that there are a wide range of issues of assessment and accounting of biological assets in Russian publications and in the context of the transition to international reporting standards. These problems are not relevant for foreign researchers – in foreign publications presented mainly the search for effective mechanisms for assessing the market value of biological assets using complex econometric models. The article substantiates the importance of using econometric analysis methods in Russian conditions, highlights a number of areas of such analysis and presents a multifactorial regression model. The implementation of the model allowed quantifying the hypothesis of the strong impact of biological asset productivity on the value of agricultural organizations. Based on the construction of the trend line and the choice of the optimal value of the value of the value of the approximation, a short-term forecast of the value of agricultural products produced by livestock and crop production was made. In addition, the correlation matrix assesses the closeness of the relationship between economic indicators.Conclusion. Economic analysis of biological assets should include a variety of areas – valuation, accounting and auditing, insurance and leasing, efficient use and management. The debate between proponents and opponents of the valuation of biological assets at fair value as an alternative to historical value accounting is of particular relevance today. Many issues relating to the valuation and use of biological assets can be addressed by econometric analysis techniques. In Russian practice, this approach is not yet widespread. However, it is it that it quantifies the complex links between economic variables (including biological assets) that characterize agricultural activities.

scholarly journals THE IMPACT OF M&A TRANSACTIONS ON THE GROWTH OF THE BANKS’ MARKET VALUE

2021 ◽  
Vol 5 (40) ◽  
pp. 45-54
Author(s):  
L. Prymostka ◽  
N. Pantielieieva ◽  
I. Krasnova ◽  
V. Lavreniuk ◽  
O. Lytvynenko
Keyword(s):  
Economic Development ◽  
Mergers And Acquisitions ◽  
Banking Sector ◽  
Jel Classification ◽  
Economic Indicators ◽  
Level Of Economic Development ◽  
Banking Business ◽  
Economic Trends ◽  
The Impact ◽  
The Relationship

Abstract. The globalization of markets, the need to comply with modern economic trends and introduce new technological solutions to increase the profitability of the banking business have significantly intensified the processes of mergers and acquisitions in the banking sector. M&A processes are long and complex, their results are difficult to forecast in lack of actual detailed research. The diversity of the results of the available research requires updating the data based on larger volumes of transactions and larger time intervals. The purpose of the article is to substantiate two hypotheses: first, the impact of M&A agreements especially on the increase in the value of banks; and impact of factors that show economic development level on the value of banks. The object of the study is the relationship between the value of commercial banks in domestic and foreign financial markets, M&A agreements, as well as economic indicators published by the World Bank and measuring the level of economic development of countries. The article uses statistical modeling method. The constructed model of linear regression allows to state that the fact of influence of M&A on growth of cost of consolidated banks is fair for 54.8% of cases. The study shows that the M&A processes have the greatest impact on the value of banks in the interval of 3—5 years after the conclusion of the agreement. Analysis of the relationship between economic indicators and the growth of bank value shows that the greatest impact on the value of banks has percent of the growth of GDP and GDP per capita, but the low value of the determinant at 22.9% indicates a low dependence of bank value on the level of economic indicators in general. It was found that external factors do not directly affect the growth in the value of banks in the process of M&A transactions. The question of expanding the system of factors that will influence the M&A processes and, as a consequence, the value of the banks, will be the subject of further research. Keywords: globalization of markets, mergers and acquisitions of banks, consolidation, M&A dynamic, market capitalization, bank value. JEL Classification Е44, Е47, G14 Formulas: 2; fig.: 4; tabl.: 4; bibl.: 14.

scholarly journals The Relationship between Severity of Hearing Loss and Subjective Tinnitus Loudness among Patients Seen in a Specialist Tinnitus and Hyperacusis Therapy Clinic in UK

2019 ◽  
Vol 30 (08) ◽  
pp. 712-719 ◽  
Author(s):  
Hashir Aazh ◽  
Richard Salvi
Keyword(s):  
Hearing Loss ◽  
Regression Model ◽  
Pure Tone ◽  
Cross Sectional Study ◽  
Emotional Disturbances ◽  
Self Report ◽  
Strongly Correlated ◽  
Cross Sectional ◽  
The Impact ◽  
The Relationship

AbstractHearing loss is often associated with the phantom sound of tinnitus. However, the degree of the association between severity of hearing loss and tinnitus loudness taking into account the impact of other variables (e.g., emotional disturbances) is not fully understood. This is an important question for audiologists who are specialized in tinnitus rehabilitation as patients often ask whether the loudness of their tinnitus will increase if their hearing gets worse.To explore the relationship between tinnitus loudness and pure tone hearing thresholds.This was a retrospective cross-sectional study.445 consecutive patients who attended a Tinnitus and Hyperacusis Therapy Specialist Clinic in UK were included.The results of audiological tests and self-report questionnaires were gathered retrospectively from the records of the patients. Multiple-regression analysis was used to assess the relationship between tinnitus loudness, hearing loss and other variables.The regression model showed a significant relationship between the pure tone average (PTA) at the frequencies 0.25, 0.5, 1, 2, and 4 kHz of the better ear and the tinnitus loudness as measured via visual analogue scale (VAS), r (regression coefficient) = 0.022 (p < 0.001). Other variables significantly associated with tinnitus loudness were tinnitus annoyance (r = 0.49, p < 0.001) and the effect of tinnitus on life (r = 0.09, p = 0.006). The regression model explained 52% of the variance of tinnitus loudness.Although increased tinnitus loudness was associated with worse PTA, the relationship was very weak. Tinnitus annoyance and impact of tinnitus on life were more strongly correlated with tinnitus loudness than PTA.

scholarly journals Energy Efficiency Of National Economy: Social, Economic And Ecological Indicators

2020 ◽  
Vol 4 (4) ◽  
pp. 160-174
Author(s):  
Yevheniia Ziabina ◽  
Tetyana Pimonenko ◽  
Luidmyla Starchenko
Keyword(s):  
Energy Efficiency ◽  
Economic Development ◽  
Regression Analysis ◽  
National Economy ◽  
Green Energy ◽  
Economic Indicators ◽  
Strong Impact ◽  
Energy Efficiency Indicator ◽  
The Impact ◽  
The Relationship

The paper aimed to formalise the relationship between the level of Ukrainian energy efficiency from 30 indicators of social, ecological and economic development of the country. The main purpose of the study is to identify the impact and dependence of socio-ecological and economic indicators on the level of energy efficiency using multiple correlation-regression analysis. The systematisation of the analysed results allowed identifying the core directions to overcome the issues of the slow pace of energy efficiency improvement and the development of carbon neutrality of the country. The relevance of this scientific solution to the problem is that the level of energy efficiency is influenced by a large number of socio-ecological and economic factors sometimes independent of each other. The authors analysed the relationship between the level of energy efficiency and socio-ecological and economic indicators of country development. The investigation consisted from the following stages: conducting polynomial-regression analysis of energy efficiency development in Ukraine; development of correlation-regression multiple models of relationships between energy efficiency indicator and socio-ecological-economic indicators; explaining the conclusions and providing recommendations considering the findings. The object of the study was the processes of energy efficiency relationships with 30 indicators of socio-ecological and economic development, namely how much they affect the energy development of the country. The conclusions were theoretical and practical in terms of the impact on the level of energy efficiency of interdisciplinary indicators. The conclusions which proved by the empirical findings allowed identifying weaknesses in the development of the national economy, as well as to improve and increase the energy potential of the country through energy efficiency development strategies due to the studied determinants that have a strong impact on the level of energy efficiency. Keywords: energy efficiency, carbon-free economy, sustainable development, energy sector, green energy, energy security.

scholarly journals FORECASTING THE EFFICIENCY OF ELECTRICAL PRODUCTS TAKING INTO ACCOUNT THE STAGES OF THEIR LIFE CYCLE

2021 ◽  
pp. 63-70
Author(s):  
Alina Martynenko
Keyword(s):  
Life Cycle ◽  
Regression Model ◽  
Forecast Model ◽  
Life Cycles ◽  
Influential Factors ◽  
Consumer Value ◽  
Multifactor Regression ◽  
The Impact ◽  
The Relationship ◽  
Comprehensive Indicator

In the conditions of accelerated scientific and technological progress and social development, products can lose consumer value and, therefore, be ousted from the consumer market by other goods with a higher consumer value. In this regard, the importance of predicting product life cycles and their effectiveness is increasing. The aim of the article is to study the issue of forecasting the efficiency of electrical products taking into account the stages of their life cycle by constructing a multifactor regression model. The method of correlation-regression analysis was used to build a forecast model and determine the most influential factors for a particular motor, which determined the relationship between the comprehensive indicator and individual indicators of product efficiency. Thus, the article investigated the issue of forecasting the efficiency of electrical products taking into account the stages of their life cycle. On the example of the electric motor AIR 80 PJSC «Kharkiv Electrotechnical Plant «Ukrelectromash»» a multifactor regression model for the stage of decline is built, which includes the most important indicators of the impact on the comprehensive indicator of efficiency and allows to predict its dynamics.

scholarly journals ANALISIS PENYERAPAN TENAGA KERJA INDUSTRI KECIL DI 19 KABUPATEN/KOTA PROPINSI SUMATERA BARAT

2013 ◽  
Vol 2 (1) ◽  
pp. 63
Author(s):  
Ariusni Ariusni ◽  
Mike Triani
Keyword(s):  
Regression Model ◽  
Skill Level ◽  
Panel Regression ◽  
Industrial Employment ◽  
West Sumatra ◽  
Small Industry ◽  
Production Value ◽  
Small Industries ◽  
The Impact ◽  
The Relationship

This study aimed to analyze the relationship between variables wage estimates, the value of production and the number of small industries to total workers absorbed in the small industry 19 districts/cities in West Sumatra. Results of panel regression model showed that there is no significant effect on wages caused by the rigidity of wages or salaries that balances inflexible employment so the impact will be an increase in unemployment in the county/city of West Sumatra Province. The production value has no significant effect on employment in the county/city of West Sumatra Province. This is due to the labor working with a low level of productivity of labor in which the ability to produce goods is limited due to the low skill level of each area. Number of small industry has significant effect on industrial employment of small industries in 19 districts/cities in West Sumatra Province. This suggests that increasing the number of small industries will have broad impact on employment in the regions of West Sumatra Province.

scholarly journals The transport company capital assets modernization according to market condition dynamics

2020 ◽  
Vol 6 (1) ◽  
pp. 146-160
Author(s):  
Victor A. Podsorin ◽  
Elena N. Ovsiannikova
Keyword(s):  
System Analysis ◽  
Methodological Approach ◽  
Commodity Markets ◽  
Transport Infrastructure ◽  
Economic Indicators ◽  
Market Condition ◽  
Railway Transport ◽  
Analysis Methods ◽  
Fixed Assets ◽  
The Impact

Background: The active development of commodity-transport ties makes the issues of the influence of the situation on commodity markets on the directions and structure of freight traffic particularly important. Scientific understanding of the prospects for the development of transport communications in order to increase the efficiency of goods distribution in accordance with the growing requirements of the economy for its speed, reliability and cost allows us to determine economic indicators for the development of transport infrastructure and the need for investment in fixed assets of transport companies. Aim: Development of methodological tools for assessing the impact of commodity markets on the processes of updating fixed assets of a transport company. Methods: The methodological basis of the study is the work of domestic and foreign scientists, which examined the formation of a system of economic indicators - indicators of the state of technical means and systems, the problems of the development of railway transport in the context of macroeconomic changes, as well as the features of innovative activity in railway transport. To solve the tasks, the method of system analysis, methods of statistical analysis, methods of technical and economic calculations, etc. were used. Results: A methodological approach to the determination of economic indicators reflecting the need for investment when updating the fixed assets of a transport company is proposed taking into account the dynamics of the transport market. Conclusion: The economically feasible renewal of fixed assets of railways not only plays an exceptional role in creating the conditions for the efficient use of their production resources and their development in general, but also helps to create conditions for satisfying solvent demand in the transport market.

scholarly journals Impact of working capital on firm’s profitability

2015 ◽  
Vol 2 (3) ◽  
pp. 1-4
Author(s):  
Agha Ammad Nabi ◽  
Muhammad Matin
Keyword(s):  
Regression Model ◽  
Quantitative Data ◽  
Positive Relationship ◽  
Descriptive Analysis ◽  
Working Capital ◽  
The Impact ◽  
The Relationship

The purpose of this research is to find the relationship between working capital and firm’s profitability. Basically, to check the impact of working capital on firms profitability. The quantitative data is used in this research. The financials of the banks support me to check the impact whether it is positive or negative. I used certain test for this research i-e Regression model, Anova and descriptive analysis. These all test conclude that there is a positive relationship between working capital and firms profitability.  

scholarly journals CUSTOMS PAYMENTS IN THE STRUCTURE OF THE ECONOMIC INDICATORS OF THE CUSTOMS BODIES ACTIVITY AND THEIR CURRENT DYNAMICS

2021 ◽  
Author(s):  
Mariya Tsvil ◽  
Daniil Krasyukov
Keyword(s):  
Russian Federation ◽  
Federal Budget ◽  
Econometric Models ◽  
Econometric Analysis ◽  
Economic Indicators ◽  
The Russian Federation ◽  
The Given

The given article presents an econometric analysis of the volume of enumerations of customs payments into the federal budget of the Russian Federation during export and import. On the basis of the given data for 2012-2020, econometric models have been constructed and the volumes of the customs payments in both directions of movement for 2021 have been predicted

The role of using fair value on relevance and representation faithfulness of accounting information in accordance with the Common Conceptual Framework (FASB-IASB)

2019 ◽  
Vol 118 (12) ◽  
pp. 142-165
Author(s):  
Dr. Nada Kaki Bira ◽  
Layla Naji Majeed Al Fatlawi
Keyword(s):  
Conceptual Framework ◽  
Accounting Information ◽  
Fair Value ◽  
Fair Value Accounting ◽  
Global Trend ◽  
The Common ◽  
Relationship Of ◽  
The Impact ◽  
The Relationship

The global trend towards the use of fair value accounting is increasing, so the current study aimed to maximize the impact of fair value application on achieving relevance and representation faithfulness of accounting information in accordance with the common conceptual framework. To achieve the objective of this study, the researcher has determined in the theoretical framework the relationship of fair value with the characteristics of relevance and representation faithfulness of accounting information and the extent of achieving these characteristics, as well as conducting a field study by preparing a questionnaire distributed to a sample of academics (50) and auditors (50) with a total number of selected participants (100) of academics and auditors.

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