Assessing the financial result at the early development phase of the accounting methodology

2021 ◽  
Vol 22 (9) ◽  
pp. 1054-1084
Author(s):  
Sergei V. KOLCHUGIN
Keyword(s):  
Early Development ◽  
Development Phase ◽  
Methods And Techniques ◽  
Analysis And Synthesis ◽  
Single Entry ◽  
Early Development Phase ◽  
Opening And Closing ◽  
Double Entry ◽  
Relationship Of ◽  
Financial Result

Subject. The article discusses methods and techniques for assessing the financial result at the early development phase of the accounting methodology. Objectives. The study is intended to find the evidence of the evolutionary coherence of methods and techniques used to assess the financial result through the single-entry and double-entry bookkeeping. Methods. I combined the analysis and synthesis, induction and deduction, the historical and logic methods of research. Results. I proved the existence of two methods for assessing the financial result through the single-entry accounting. As part of the first one, the financial result is assessed in accounts (first of all, the account of goods and account of payables). As part of the second one, the financial result is assessed by comparing the value of property, which is not encumbered with debts (net property) as of the beginning and end of the accounting period. To do so, the opening and closing inventory lists are compared. Illustrating the balance prepared by J. Gottlieb, I show the coherence of methods and techniques for assessing the financial result through the single-entry and double-entry bookkeeping methodology. Conclusions. The article presents two methods for assessing the financial result through the single-entry method and shows the relationship of methods used to determine the financial result in the single-entry and double-entry methods. In the single-entry and double-entry bookkeeping, the economic substance of the financial result was found to have been interpreted as a growth in net assets for a certain period. The findings are applicable to explain the nature of the financial result, define it and develop the accounting methodology for assessing the financial result.

scholarly journals Parametric Modeling of Mass and Volume Effects for Battery Electric Vehicles, with Focus on the Wheel Components

2020 ◽  
Vol 11 (4) ◽  
pp. 63
Author(s):  
Lorenzo Nicoletti ◽  
Andrea Romano ◽  
Adrian König ◽  
Ferdinand Schockenhoff ◽  
Markus Lienkamp
Keyword(s):  
Early Development ◽  
Electric Vehicles ◽  
Parametric Modeling ◽  
Installation Space ◽  
Design Parameters ◽  
Development Phase ◽  
Battery Electric Vehicles ◽  
Vehicle Weight ◽  
Early Development Phase ◽  
Weight Fluctuations

Defining a vehicle concept during the early development phase is a challenging task, since only a limited number of design parameters are known. For battery electric vehicles (BEVs), vehicle weight is a design parameter, which needs to be estimated by using an iterative approach, thus causing weight fluctuations during the early development phase. These weight fluctuations, in turn, require other vehicle components to be redesigned and can lead to a change in their size (secondary volume change) and weight (secondary weight change). Furthermore, a change in component size can impact the available installation space and can lead to collision between components. In this paper, we focus on a component that has a high influence on the available installation space: the wheels. We model the essential components of the wheels and further quantify their secondary volume and weight changes caused by a vehicle weight fluctuation. Subsequently, we model the influence of the secondary volume changes on the available installation space at the front axle. The hereby presented approach enables an estimation of the impact of weight fluctuations on the wheels and on the available installation space, which enables a reduction in time-consuming iterations during the development process.

scholarly journals SOCIAL SUSTAINABILITY IN THE DEVELOPMENT OF SERVICE ROBOTS

2020 ◽  
Vol 1 ◽  
pp. 1949-1958 ◽  
Author(s):  
J. L. Kohl ◽  
M. J. van der Schoor ◽  
A. M. Syré ◽  
D. Göhlich
Keyword(s):  
Early Development ◽  
Technology Development ◽  
Social Sustainability ◽  
Service Robots ◽  
Development Phase ◽  
Economic Aspects ◽  
Key Issues ◽  
Early Development Phase ◽  
Automation Technology ◽  
Individual Importance

AbstractWe introduce the concept of social sustainability, intertwined with ecological and economic aspects, to the field of service robots and comparable automation technology. It takes a first step towards a comprehensive guideline that operationalizes and applies social sustainability. By applying this guideline to the project MURMEL we offer a concept that collects and rates social key issues to visualize their individual importance. Social sustainability is an important and often overlooked aspect of sustainable technology development which should be considered in the early development phase.

An approach for modeling a formal Use Case Type at early development phase without loosing abstraction

2010 ◽  
Vol 7 (1) ◽  
pp. 1-8 ◽  
Author(s):  
Francisco Supino Marcondes ◽  
Ítalo Santiago Vega ◽  
Luiz Alberto Vieira Dias
Keyword(s):  
Early Development ◽  
Use Case ◽  
Development Phase ◽  
Case Type ◽  
Early Development Phase

scholarly journals Preprocessing Greek Papyri for Linguistic Annotation

2017 ◽  
Vol Special Issue on... (Towards a Digital Ecosystem:...) ◽  
Author(s):  
Marja Vierros ◽  
Erik Henriksson
Keyword(s):  
Early Development ◽  
Linguistic Variation ◽  
Development Phase ◽  
Ancient Greek ◽  
Text Type ◽  
Future Developments ◽  
Linguistic Annotation ◽  
International Audience ◽  
Early Development Phase ◽  
Linguistic Structures

International audience Greek documentary papyri form an important direct source for Ancient Greek. It has been exploited surprisingly little in Greek linguistics due to a lack of good tools for searching linguistic structures. This article presents a new tool and digital platform, “Sematia”, which enables transforming the digital texts available in TEI EpiDoc XML format to a format which can be morphologically and syntactically annotated (treebanked), and where the user can add new metadata concerning the text type, writer and handwriting of each act of writing. An important aspect in this process is to take into account the original surviving writing vs. the standardization of language and supplements made by the editors. This is performed by creating two different layers of the same text. The platform is in its early development phase. Ongoing and future developments, such as tagging linguistic variation phenomena as well as queries performed within Sematia, are discussed at the end of the article.

scholarly journals PARAMETRIC MODELLING OF WEIGHT AND VOLUME EFFECTS IN BATTERY ELECTRIC VEHICLES, WITH FOCUS ON THE GEARBOX

2021 ◽  
Vol 1 ◽  
pp. 2389-2398
Author(s):  
Lorenzo Nicoletti ◽  
Peter Köhler ◽  
Adrian König ◽  
Maximilian Heinrich ◽  
Markus Lienkamp
Keyword(s):  
Early Development ◽  
Electric Vehicles ◽  
Parametric Modelling ◽  
Development Phase ◽  
Vehicle Architecture ◽  
Battery Electric Vehicles ◽  
Novel Approach ◽  
Drastic Effect ◽  
Early Development Phase ◽  
Selling Point

AbstractThe modeling of battery electric vehicles (BEVs) still represents a challenge for vehicle manufacturers. The installation of the new types of components needed for BEVs gives rise to uncertainties in the quantification of parameters like the vehicle's weight. Indeed, vehicle weight plays a key role, since it has a drastic effect on the vehicle's range, which is an important selling point for BEVs. Uncertainties in weight estimation create weight fluctuations during the early development phase and the need to resize components like the electric machine or battery. This in turn affects the components' volume and weight. However, such resizing can also lead to component collision and unfeasibility of the vehicle architecture. To solve this problem and to support concept engineers during the early development phase, an iterative approach is required that is capable of estimating weight and volume fluctuations in the relevant components. The approach should also consider the geometrical interdependencies of the components, to ensure that no collisions occur between them. Taking the gearbox as an example application, this paper presents a novel approach that satisfies these requirements.

scholarly journals Modular Platforms for Optofluidic Systems

2014 ◽  
Vol 1 (1) ◽  
Author(s):  
Marko Brammer ◽  
Timo Mappes
Keyword(s):  
Environmental Monitoring ◽  
Optical Networks ◽  
Early Development ◽  
Green Energy ◽  
Development Phase ◽  
Sensing Systems ◽  
Industrial Implementation ◽  
Early Development Phase ◽  
Optofluidic Sensing

AbstractOptofluidics is increasingly gaining impact in a number of different fields of research, namely biology and medicine, environmental monitoring and green energy. However, the market for optofluidic products is still in the early development phase. In this manuscript, we discuss modular platforms as a potential concept to facilitate the transfer of optofluidic sensing systems to an industrial implementation. We present microfluidic and optical networks as a basis for the interconnection of optofluidic sensor modules. Finally, we show the potential for entire optofluidic networks

Technologieintegrierte Fabrikplanung für KMU/Technology-integrated factory planning for SMEs

2020 ◽  
Vol 110 (04) ◽  
pp. 189-194
Author(s):  
Ilona Glodde ◽  
Hannes Scholz ◽  
Thomas Knothe ◽  
Holger Kohl
Keyword(s):  
Early Development ◽  
Digital Tools ◽  
Manufacturing Processes ◽  
Development Phase ◽  
Quality Requirements ◽  
Factory Planning ◽  
Enterprise Models ◽  
Early Development Phase ◽  
Tools And Methods

Für kleine und mittelständische Unternehmen (KMU) ist die Fabrikplanung mit digitalen Werkzeugen und Methoden in der Regel nicht wirtschaftlich, obwohl sie die gleichen Qualitätsanforderungen an die Fabrikplanung stellen wie große Unternehmen. Dieser Beitrag zeigt, wie auf Basis von Unternehmensmodellen die technologieintegrierte Fabrikplanung wirtschaftlich die Planungsqualität steigert, indem sie bereits in der frühen Entwicklungsphase Kernelemente der Planung synchronisiert: Fabrikkonzept, Fertigungsprozesse, Technologien und Digitalisierung.   For SMEs, factory planning with digital tools and methods is usually not economical, although they have the same quality requirements for factory planning as large companies. This article shows how technology-integrated factory planning economically increases planning quality, based on enterprise models by synchronizing core planning elements in the early development phase: factory concept, manufacturing processes, technologies, and digitization.

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