scholarly journals Development of the system of management accounting of costs of the railway transport complex

2017 ◽  
Vol 76 (6) ◽  
pp. 341-347
Author(s):  
O. F. Miroshnichenko ◽  
A. E. Oginskaya
Keyword(s):  
Management Accounting ◽  
Railway Transportation ◽  
Long Distance ◽  
Railway Stations ◽  
Long Distance Transport ◽  
Railway Infrastructure ◽  
Transport Complex ◽  
Infrastructure Services ◽  
Distance Transport

In order to improve the efficiency of long distance transport, it is necessary for all participants in the process to optimize the costs of infrastructure services by introducing advanced technologies for the organization of the transportation process, the maintenance and repair of infrastructure, the quality of passenger service. In addition, it is necessary to improve the management accounting of costs for this type of activity. At present, the attribution of the costs of the owner of the railway infrastructure is regulated by the procedure for the separate accounting of incomes and expenditures by subjects of natural monopolies in the sphere of railway transportation. The article analyzes the dynamics of costs in the provision of infrastructure services in the long-distance, the need to improve the existing procedure for recording costs for a group of articles of the passenger economy, both in the long-distance and in suburban communications, is justified. A new tool for allocating costs by type of activity was proposed on the basis of the survey. The application of the proposed cost accounting mechanism for a group of articles related to passenger service at railway stations will allow forming a financial result more accurately and fairly by production processes and activities, and to reduce the unprofitability of Russian Railways when providing long-distance infrastructure services.

scholarly journals Quality of Sterile Male Tsetse after Long Distance Transport as Chilled, Irradiated Pupae

2015 ◽  
Vol 9 (11) ◽  
pp. e0004229 ◽  
Author(s):  
Momar Talla Seck ◽  
Soumaïla Pagabeleguem ◽  
Mireille D. Bassene ◽  
Assane Gueye Fall ◽  
Thérèse A. R. Diouf ◽  
...  
Keyword(s):  
Sterile Male ◽  
Long Distance ◽  
Long Distance Transport ◽  
Distance Transport

scholarly journals Retention of the quality of blackcurrant juice in lacquered tinplate cans

1963 ◽  
Vol 35 (2) ◽  
pp. 56-68
Author(s):  
Jarl Häggman ◽  
Taina Kuusi
Keyword(s):  
Steel Plate ◽  
Practical Purpose ◽  
Long Distance ◽  
Free Oxygen ◽  
Long Distance Transport ◽  
Colour Changes ◽  
Insoluble Compounds ◽  
Plastic Containers ◽  
Distance Transport

In planning the marketing of blackcurrant juice, a material which has been studied in our laboratory for years (cf. 7, 8, 9), it is important to find a favourable solution to the problems arising with respect to storage and transport containers. The materials most commonly used today for this purpose, glass and plastic, have certain disadvantages, viz. the fragility and weight of glass, and the aroma loss which often occurs in plastic containers. Particularly in cases of long-distance transport, such as in exportation, the question of the most suitable packaging of the juice still presents a problem. Experience of the tinplate can is very limited in this respect. Its mechanical properties are well suited for the purpose, but its chemical suitability is less certain. Tinplate, which is tinned steel plate, is corroded by acid products, especially in the presence of free oxygen, and this may have results which are fatal both to the quality of the product and to the can. Corrosion may be prevented by using cans coated inside with acid-fast lacquers, but in practice the product does, nevertheless, generally come into direct contact with the metal at the sites of scratches and pores in the lacquer film. In addition to acids, blackcurrant juice contains also an ample measure of colouring matters of the anthocyan type; these combine with tin ions, dissolved by the acids from the plate, forming unpleasant looking insoluble compounds. Iron dissolved in the content of the can may also induce colour changes in the anthocyans. The practical purpose of the present study is to settle the question of whether lacquered tinplate cans are suitable for the storage of blackcurrant juice, and to determine the importance of the effect of scratches in the lacquer film on the quality of the juice.

The Fine Structure of Phloem Cells

1985 ◽  
Vol 43 ◽  
pp. 632-635
Author(s):  
James Cronshaw
Keyword(s):  
Structural Studies ◽  
High Concentration ◽  
Long Distance ◽  
Phloem Tissue ◽  
Sieve Elements ◽  
Long Distance Transport ◽  
P Protein ◽  
Companion Cells ◽  
Electron Microscopical ◽  
Distance Transport

Long distance transport in plants takes place in phloem tissue which has characteristic cells, the sieve elements. At maturity these cells have sieve areas in their end walls with specialized perforations. They are associated with companion cells, parenchyma cells, and in some species, with transfer cells. The protoplast of the functioning sieve element contains a high concentration of sugar, and consequently a high hydrostatic pressure, which makes it extremely difficult to fix mature sieve elements for electron microscopical observation without the formation of surge artifacts. Despite many structural studies which have attempted to prevent surge artifacts, several features of mature sieve elements, such as the distribution of P-protein and the nature of the contents of the sieve area pores, remain controversial.

scholarly journals Comparative Analysis of Long-Distance Transportation with the Example of Sea and Rail Transport

Energies ◽  
2021 ◽  
Vol 14 (6) ◽  
pp. 1689
Author(s):  
Tomasz Neumann
Keyword(s):  
Eastern China ◽  
Time Cost ◽  
Topsis Method ◽  
Long Distance ◽  
Long Distance Transport ◽  
The Subject ◽  
Transport Analysis ◽  
Multi Criteria Analysis ◽  
The Relationship ◽  
Distance Transport

The subject of the article is a comparative long-distance transport analysis based on the relationship between central and eastern China and Poland. It provides an overview of issues related to long-haul China–Poland. The technique for order of preference by similarity to ideal solution (TOPSIS) method was proposed in the multi-criteria analysis. This method was briefly discussed, and its choice was justified. Then, the criteria adopted in the analysis were presented, i.e., time, cost, maximum number of containers, and ecology index. Multi-criteria analysis was carried out for three cases: the transport of one loading unit, 82 loading units, and 200 loading units. The geopolitical and operational situation on the transport route for the analyzed modes of transport was discussed.

scholarly journals Selecting sorting centres to avoid long distance transport of weaned beef calves

2021 ◽  
Vol 11 (1) ◽  
Author(s):  
T. Morel-Journel ◽  
E. Vergu ◽  
J.-B. Mercier ◽  
N. Bareille ◽  
P. Ezanno
Keyword(s):  
Negative Impact ◽  
Historical Record ◽  
Management Tool ◽  
Long Distance ◽  
Beef Calves ◽  
Long Distance Transport ◽  
And Performance ◽  
Distance Transport ◽  
French Beef ◽  
General Concern

AbstractThe transport of weaned calves from cow–calf producers to fatteners is a general concern for the young bull industry due to its documented negative impact on the welfare, health and performance of the animals. These transfers are often managed by intermediaries who transport weaned calves to sorting centres, where they are grouped into batches before being sent to fattening units. In this study, we present an algorithm to limiting these transfer distances by appropriately selecting the sorting centre through which they must go. We tested the effectiveness of this algorithm on historical data from a French beef producer organization managing 136,892 transfers using 13 sorting centres. The results show a decrease in the transfer distances compared to the historical record, especially for the calves travelling over long distances (− 76 km, i.e. 18% on average for the 33% longest transfers). Moreover, the distribution of calves between the sorting centres proposed by the algorithm reveals differences in their efficiency in minimizing transfer distances. In addition to its usefulness as a management tool for the daily transport of cattle, this algorithm provides prospects for improving the management of the sorting centres themselves.

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