scholarly journals MANAGEMENT OF ACCOUNTS RECEIVABLE OF COMPANIES IN ORDER TO IMPROVE FINANCIAL SUSTAINABILITY

2019 ◽  
Vol 8 (6) ◽  
Author(s):  
Aigyl I. Sabirova ◽  
Andrey K. Dashin
Keyword(s):  
Market Economy ◽  
Rapid Development ◽  
Modern Society ◽  
Complete Information ◽  
Financial Sustainability ◽  
Factual Information ◽  
Normal Functioning ◽  
Accounts Receivable ◽  
Financial Condition ◽  
Loan Terms

In modern conditions, due to the rapid development of economic turnover, the obligation has become the most common form of civil relations. Without obligations, it is impossible to imagine the normal functioning of the economy of the state as a whole, and at the level of individual individuals and legal entities. A special place in the life of modern society is held by debt obligations. The main types of debt are receivables and payables. In an unstable market economy, the risk of non-payment or late payment of bills increases, this leads to the appearance of the main types of debt obligations: receivables and payables. In order to manage accounts receivable, an enterprise needs to have complete information about a potential buyer, evaluate its business reputation, analyze the financial condition of each potential customer, determine possible loan amounts and loan terms for customers, etc.The article under consideration contains a description of the objects of assessment, the factual information we have collected, the stages of the analysis, the justification of the results obtained, as well as the restrictive conditions and assumptions made

scholarly journals PENERAPAN PRINSIP PENGUNGKAPAN LENGKAP AKUN PIUTANG PERPAJAKAN PADA LAPORAN KEUANGAN PEMERINTAH PUSAT TA 2017-2019

2020 ◽  
Vol 15 (2) ◽  
pp. 125-152
Author(s):  
Imran Djunur
Keyword(s):  
Decision Making ◽  
Central Government ◽  
Complete Information ◽  
Financial Statements ◽  
Full Disclosure ◽  
Accounts Receivable ◽  
Financial Condition ◽  
Adequate Information ◽  
Disclosure Of Information ◽  
And Performance

In order to be widely used by users of financial statements, information related to tax receivable accounts in LKPP must meet the Full Disclosure Principle relate to assets, liabilities and equity either through faces or Notes to Financial Statements. Complete information will prevent users from misleading and improper decision making or opinions on the financial condition and performance of the central government. This study focuses on the disclosure of information on tax accounts receivable at LKPP because the account has significant value and gets the attention of LKPP users. Through this research, the writer will assess whether the information related to tax receivables in LKPP FY 2017 to 2019 meets the Full Disclosure Principle. To fulfill the principle, LKPP must disclose 9 adequate information related to tax receivable. The results of the analysis show that the disclosure of tax receivables in LKPP FY 2017 and LKPP FY 2018 don’t fulfill all the criteria, while LKPP FY 2019 only fulfill 1 criteria. There was no significant increase in the implementation of full disclosure principle of tax receivable within 3 years.  

PERUBAHAN PERILAKU BERBELANJA DARI PASAR TRADISIONAL KE PASAR MODERN DI KOTA MANADO DIPANDANG DARI ASPEK SOSIOLOGI

2017 ◽  
Vol 14 (2) ◽  
Author(s):  
Marjam M. Pontorondo
Keyword(s):  
Rapid Development ◽  
Social Economy ◽  
Modern Society ◽  
Qualitative Approach ◽  
Shopping Behavior ◽  
Behavior Changes ◽  
Social Changes ◽  
Traditional Markets ◽  
Traditional Market ◽  
Time And Energy

This study about shopping behavior changes from traditional markets to modern market in the  Manado city is viewed from the aspect of sociology. This study used a qualitative approach. The results showed that the shopping behavior of most citizens of Manado city has changed shopping habits in traditional markets into shopping habits in the modern market. Everyone in the economic measures based on efficiency considerations that revolve around efficiency of money and space also efficiency of time and energy. Before someone decides to shop, his views always consider the fourth aspect of it, and then decided to act. Thus the action is determined by the orientation to the person's environment that is tailored to the needs inherent in him. Then someone can act as he wishes. Most citizens of Manado city construct behavior of shopping habits in traditional markets into shopping habits in the modern market. The peoples leaving the characteristics of cooperation and confidence in social economy action trough activity in the traditional market began to fade, tend to behave consumerist, individualistic, laden competition, but innovation and creative. The pattern of this kind of action can be a collective action at the subjective macro level. This means that changes in individual behavior of Manado city residents at a certain level in line with the rapid development and progress of science and technology, will have implications on fundamental social changes in the structure of social behavior overall Manado city residents. Manado, will become a city inhabited by modern society with a consumption-oriented economic measures or commonly known as the consumerist society.

Comparison of publication activity level in the medical field in Ukraine and the countries of the worldActivities of higher education institutions in the technology transfer

2020 ◽  
pp. 74-83
Author(s):  
A.B. Osadcha
Keyword(s):  
Web Of Science ◽  
Rapid Development ◽  
Modern Science ◽  
Modern Society ◽  
Scientific Work ◽  
Scientific Activity ◽  
Activity Level ◽  
Publication Activity ◽  
Research Progress ◽  
Medical Field

In the context of the rapid development of scientific and technological progress in Ukraine, including the medical field, a significant contribution belongs to scientific researches based on world recognition, and publications in scientific journals indexed in international bibliometric databases, will lead to the possibility of upgrading modern science in medical higher educational institutions. The most significant in modern society is not only activity process or thought, but the result that scientific research provides. Scientific activity is difficult to evaluate with only one parameter; moreover, there is a need for evaluation using qualitative indicators. The article presents author’s research results of publication activity level in the medical field in Ukraine, taking into account world experience based on international bibliometric database Clarivate Analytics’s Web of Science. Clarivate Analytics accelerates research progress by providing researchers with reliable information sources, analytics around the world, and the ability to quickly create, defend, and commercialize new ideas. Clarivate Analytics is an independent company with more than 4000 employees working in more than 100 countries, and has a well-known brand — Web of Science. It provides access to the largest database of scientific articles from carefully selected reputable journals. Researchers can use effective search instruments that take into account metadata and bibliographic references and allow you to get the highest quality, meaningful and impartial information. Web of Science is an accurate and reliable source of information for assessing scientific work, the most comprehensive resource in which both quality and quantity are equally valued.

scholarly journals Application of Ecohydrology Approach for Mitigation of Freshwater Ecosystems Contamination

Water ◽  
2021 ◽  
Vol 13 (5) ◽  
pp. 682
Author(s):  
Magdalena Urbaniak
Keyword(s):  
Rapid Development ◽  
Modern Society ◽  
Freshwater Ecosystems

As a consequence of the rapid development of modern society during the 20th and 21st centuries, a significant number of pollutants have been dispersed into the environment [...]

Stem cells in brain diseases: From cell replacement to disease modeling

2011 ◽  
Vol 2 (2) ◽  
Author(s):  
Nina Kosi ◽  
Dinko Mitrečić
Keyword(s):  
Stem Cells ◽  
Stem Cell ◽  
Disease Modeling ◽  
Neurological Diseases ◽  
Rapid Development ◽  
Modern Society ◽  
Brain Diseases ◽  
Stem Cell Technology ◽  
Cell Based Therapy

AbstractNeurological diseases are recognized as one of the most significant burdens of the modern society. Therefore, a new therapeutic approach applicable to nervous system represents priority of today’s medicine. A rapid development of stem cell technology in the last two decades introduced a possibility to regenerate disease-affected nervous tissue. In this vein, stem cells are envisioned as a replacement for lost neurons, a source of trophic support, a therapeutic vehicle, and as a tool for in vitro modeling. This article reviews the current concepts in stem cell-based therapy of neurological diseases and comments ongoing efforts aiming at clinical translation.

scholarly journals Designing Wayang Kulit Purwa with Gatotkaca as the Character in Game

2021 ◽  
Vol 2 (1) ◽  
Author(s):  
Nunnun Bonafix
Keyword(s):  
Digital Media ◽  
Rapid Development ◽  
Modern Society ◽  
Young Generation ◽  
Experience Design ◽  
Solid Foundation ◽  
The Times ◽  
Wayang Kulit ◽  
The Impact ◽  
Modern Era

Young generation nowadays has lack of knowledge on the culture of shadow puppet (wayang kulit) which is a heritage that has a high value of art and philosophy. This is caused by the impact of foreign cultures rapidly entering Indonesia. The rapid development of the information technology through internet & game has led to globalization that seems to be not limited to space and time. The speed of information and foreign cultures cannot be stopped. The culture of shadow puppet (wayang kulit) is getting eroded and is not much known by the modern society nowadays. This is an irony to a big nation which has a rich heritage, so it is our obligation as a citizen to maintain and preserve it. Based on the formulae of AIGA 2015 that defines (time + content + context) / time = experience design, the game of wayang kulit (shadow puppet) Gatotkaca put forbattled different experience to users in exploring the information and entertainment in those media. Having the spirit of moderate Postmodernism, the design plan called User Interface which combines the modern and classic traditional elements will encourage new experience to the users (Experience Design). The design recognizes times and trends, and it keeps changing as the development of the times. The design can be a pace setter to next individuals who are called to maintain and preserve national cultures, in general, and wayang kulit purwa, in particular, through digital media. The development in the modern era will not change the identity of shadow puppet (wayang kulit) culture since it has solid foundation.

scholarly journals System of financial sustainability management of forestry enterprises of southern Ukraine

2021 ◽  
pp. 205-211
Author(s):  
I. Diadchenko ◽  
L. Sakharnatska
Keyword(s):  
Financial Stability ◽  
Steppe Zone ◽  
Financial Sustainability ◽  
Economic Potential ◽  
The South ◽  
Sustainability Management ◽  
Financial Condition ◽  
Forest Enterprises ◽  
Forest Lands ◽  
Southern Ukraine

The article considers the possibility of more efficient use of forest resources of the steppe zone of Ukraine, including by improving the level of financial stability of forestry enterprises in the South of Ukraine. For this purpose, on the basis of well-known principles of process algorithmization, a conceptual model of formation of the financial stability management system of forestry enterprises of the South of Ukraine is proposed. The presented model is based on the economic, social and environmental components (subsystems) of forestry enterprises and in each of them the necessary directions (possible effects) for improving the financial condition of economic entities are identified. The main reasons of normative and organizational nature, which make it impossible to increase the economic potential of forestry enterprises in the South of Ukraine, are highlighted. The directions of cooperation of forestry enterprises with local self-government bodies are offered, in particular: conclusion of commercial agreements on reconstruction of existing and creation of new parks and squares, construction of sanatoriums, cultural and entertaining, development of water purification and water-preserving functions of forest plantations. The mechanism of realization of the system of management of financial stability of the forestry enterprises which is based on realization by the forestry enterprises of a complex of the corresponding organizational and technical and administrative actions is presented. which consists in the implementation of the relevant stages of the enterprise, in particular: capitalization of own assets, identification of sources of funding and diversification of activities. It is substantiated as one of the directions of diversification of forestry enterprises, creation of energy crops on forest lands that cannot be used for other needs, and production of pellets from them for further sale. In particular, based on the calculations, it is proved that the proposed direction of diversification of forest enterprises in the South of Ukraine will not only improve their financial condition, but also attract low-value lands that are unsuitable for growing forests and crops, eventually improving their structure and content.

scholarly journals METHODS FOR FUZZY DEMAND ASSESSMENT FOR IT SPECIALTIES

2019 ◽  
Vol 4 ◽  
pp. 23-33 ◽  
Author(s):  
Masuma Mammadovа
Keyword(s):  
Labor Market ◽  
Information Technologies ◽  
Rapid Development ◽  
Supply And Demand ◽  
Complete Information ◽  
Mathematical Tool ◽  
Market Demand ◽  
Technological Transformation ◽  
The One ◽  
Support Methods

The rapid development of information technologies and their penetration into various spheres of human activity cause a sharply increased demand for IT specialists, in many countries of the world far exceeding the supply on them. High rates of technological transformation contribute to the diversification of the IT segment of the labor market, on the one hand, stimulate the disappearance of some and the emergence of new IT specialties, on the other. This creates a discrepancy between the structure of IT-related education and the labor market demand for IT specialists of the required profile and determines the relevance of developing methods for assessing the demand for IT specialties. This article is devoted to the study and solution of the problem of identifying the demand for IT specialties in the absence of accurate and complete information about the situation in the IT market segment. For the assessment of IT specialties and their ranking by the degree of demand in the labor market, the tasks of making individual and group decisions in the context of fuzzy initial information are formulated and solved. The methodological basis of the tasks posed is multi-criteria decision support methods based on fuzzy relations of expert preferences. The proposed approach as a mathematical tool for minimizing the structural imbalance of supply and demand for IT specialties is one of the components of the system of intellectual management of the labor market of IT specialists. The latter is designed to support the adoption of scientifically based management decisions to eliminate the mismatch of supply and demand in the IT segment of the labor market in professional, quantitative and qualitative sections.

scholarly journals Letterpress Reproduction——Information Visualization Design

2021 ◽  
Vol 236 ◽  
pp. 05079
Author(s):  
Li AnDong ◽  
Fang JianJun
Keyword(s):  
New Media ◽  
Digital Media ◽  
Information Visualization ◽  
Rapid Development ◽  
Modern Society ◽  
Letterpress Printing ◽  
Visualization Design ◽  
Modern Application ◽  
High Level ◽  
Visual Reading

At present, with the rapid development of society, digital media has become the mainstream of vision. Digital vision makes people form a new reading form of “Super-Attention”. The visual performance of letterpress printing conforms to this new form of visual reading very well. It is different from the tactile feeling of ordinary printing that further packages and shapes the original information and improves the expectation of information interpretation and experience to a high level. At the same time, the manual culture highlighted by letterpress printing is also one of the best means to cushion the tension of inconsistent technology and culture in modern society. We don't know the result of the confrontation between paper and digital media, but letterpress printing in digital society has shown its unique “Paper-Based” feelings. Through detailed analysis of the historical evolution of letterpress printing, the comparison between traditional letterpress printing and modern letterpress printing, this paper presents clearly the development of letterpress printing for readers, so that readers can truly understand this unique traditional process; and then it elaborates on the application of modern letterpress in creative products and the development status quo of modern letterpress at home and abroad. This paper probes into how to popularize the new nirvana letterpress once again, thus providing a set of modern application attempt of letterpress printing - Rejuvenation of Letterpress information visualization design, and from practice, looking for letterpress regeneration after integrating new design ideas in the new media era.

scholarly journals Assessing the Usability of Online Food Ordering Websites Using a New Fuzzy Kano Method: Implications for Improvement

2019 ◽  
Vol 14 (10) ◽  
pp. 87 ◽  
Author(s):  
Arshia Taimouri ◽  
Korosh Emamisaleh ◽  
Davoud Mohammadi
Keyword(s):  
Customer Satisfaction ◽  
Rapid Development ◽  
Complete Information ◽  
Study Data ◽  
Design Parameters ◽  
The Internet ◽  
High Quality ◽  
Essential Point ◽  
The Right ◽  
Important Design

Following the rapid development of the Internet, e-commerce websites are widely used today for various goals. An essential point in the prosperity of these websites is their level of usability. Accordingly, measuring this usability is indispensable for these websites to check whether they are moving in the right path. Thus, in this article, the usability scores of five well-known online food-ordering websites in Iran have been evaluated using a novel fuzzy Kano method with respect to design parameters. In addition to assessing usability scores, the design parameters of these websites have been classified and reviewed in a detailed manner in order to determine the design priorities of these websites as one of the main results of this study. Data were gathered using a questionnaire with 190 respondents. Results demonstrated that Snappfood is the best online food-ordering website in Iran. In addition, sorting restaurants based on customer satisfaction score, using high-quality images of foods along with the image zooming feature, and the existence of complete information about foods and restaurants are the most effective and important design parameters of these types of websites according to the findings of this study.

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