ORGANIZATION OF FUEL ACCOUNTING AS AN INSTRUMENT OF OPTIMIZATION OF COSTS FOR USING OF MOTOR TRANSPORT

2017 ◽  
Author(s):  
Iryna Fesun ◽  
Keyword(s):  
Practical Experience ◽  
Petroleum Products ◽  
Motor Transport ◽  
Current Accounting ◽  
Economic Practice ◽  
Rational Organization ◽  
The Moment ◽  
Practice Methods ◽  
Professional Judgments

Costs of using motor transport is directly related to the quantity and quality of fuel and lubricants and their valuation. The latter depends significantly on the prices generated in the fuel and energy market and the logistics policy of the enterprise, which is the basis for the organization of accounting for fuel and lubricants as an object of accounting, costs and management impact. Considering the organization of accounting as a set of measures to organize the work of the accounting staff and the organization of the process of accounting and reporting, the dominant influence of technical and methodological features of accounting on the formation of levers of management influence. In the article we have compiled a comparative table of the most common in economic practice methods of purchasing fuels and lubricants and identified key details that affect the formation of economic indicators of documentary support of business transactions. The basic methods of purchasing fuel include: cash purchase (has a very limited scope) and non-cash purchases using: list on the sale of petroleum products, coupons, scratch cards and fuel smart cards. The specifics of construction of accounting nomenclatures at the stage of primary and current accounting by each of these methods are revealed. The key problems that complicate the rational organization of accounting of fuel and lubricants in practice are identified: regulatory gaps in the regulation of documentary support of records in accounting; vagueness (or underestimation) of the significance of the contractual settlement of the moment and conditions of transfer of ownership of fuel; lack of practical experience in applying professional judgments in the qualification of objects of accounting for non-cash supply of fuels and lubricants. Based on the results of a critical analysis of the methods of purchasing fuels and lubricants, a conclusion was made about the feasibility of a practical choice in favor of one of them (or a combination thereof) based on an assessment of their efficiency.

Improving reliability of shut-off and control fittings in main pipelines using a quality management mechanism

2021 ◽  
pp. 466-476
Author(s):  
Олег Васильевич Аралов ◽  
Иван Владимирович Буянов ◽  
Сергей Иванович Вьюнов ◽  
Анатолий Михайлович Короленок
Keyword(s):  
Information Exchange ◽  
Practical Experience ◽  
Petroleum Products ◽  
Assessment System ◽  
Technical Documentation ◽  
Management Mechanism ◽  
Main Pipelines ◽  
And Control ◽  
Fuel And Energy Sector

Отказ трубопроводной арматуры приводит к значительным убыткам, связанным с потерей транспортируемого продукта, вынужденной остановкой трубопровода, ликвидацией последствий утечек. В этой связи задача обеспечения надежности запорной, регулирующей и запорно-регулирующей арматуры (ЗРА), поставляемой для нужд топливно-энергетического комплекса, включая трубопроводный транспорт нефти и нефтепродуктов, имеет безусловную актуальность и значимость. Цель статьи - анализ системы оценки соответствия ЗРА, поставляемой на объекты магистральных нефте- и нефтепродуктопроводов. Рассмотрены основные требования к данному виду трубопроводной арматуры, установленные в государственных и отраслевых нормативно-технических документах, проблемы, возникающие в процессе ее оценки. На основе практического опыта определено, что наилучшие результаты в области контроля и повышения качества трубопроводной арматуры на всех стадиях ее жизненного цикла обеспечивает комплексная система оценки соответствия ЗРА, включающая в себя проведение экспертизы технической документации, комплексного аудита производителя и испытаний изделий в сочетании с обменом информацией между изготовителями и организациями, эксплуатирующими поставляемую продукцию. The problem related to reliability of shut-off fittings, control fittings and shut-off and control fittings (SCF) supplied for the needs of the fuel and energy sector, including pipeline transport of oil and petroleum products, is of absolute urgency and importance. The purpose of the article is to analyze assessment system of conformity of the SCF supplied to the main oil and oil product pipelines. Within the framework of the work, the main requirements for this type of pipeline fittings established in state and industry regulatory and technical documents, problems arising in the process of its assessment are considered. Based on practical experience, it was determined that the best results in the field of control and improvement of quality of the pipeline fittings at all stages of their life cycle are achieved using a complex assessment system of conformity of the SCF, which includes examination of technical documentation, comprehensive audit of the manufacturer and testing of product in combination with the organization of information exchange between the manufacturers and the companies operating the supplied products.

Practical experience of using disease-modifying drugs for lumbosacral dorsalgia

2021 ◽  
pp. 372-393
Author(s):  
Vladislav Viktorovich Andreev
Keyword(s):  
Practical Experience ◽  
Intervertebral Discs ◽  
Disease Modifying Drugs ◽  
Sf 36 ◽  
Working Age ◽  
Disease Modifying ◽  
Clinically Significant ◽  
The Moment

Pain in the lumbosacral localization occurs in more than 70% of people and the main contingent of those who seek medical help are patients of working age [1]. The causes of its occurrence are degenerative and dystrophic processes of intervertebral discs and facet joints and muscle tonic reactions. Combined disease-modifying drugs (chondroprotectors) are highly effective in the complex treatment of such diseases. In a group of 39 patients, a study was conducted of the efficiency of the use of modern chondroprotector Flexinovo for nonspecific pain in the lower back, 1 tablet per day for 3 months, with an assessment of the patient's condition during 6 months. A statistically significant decrease in pain intensity according to a visual analogue scale is achieved by the end of the course of treatment, with an increase in the effect by the end of the observation from 6.00 (5.00; 6.00), pc-6m <0.001Z, 4.50 (4.00; 6.00), p3m-6m <0.001 and 1.00 (1.00; 2.25), respectively. Also, the intensity of neuropathic pain decreases according to the DN4 scale, with dynamics from the moment of screening (3 (2; 3), pc-3m <0.001) to the end of the drug use (1 (1; 2) and follow-up 1 (1; 2), (p3m-6m = 0.46). During the observation period, there was a positive effect on the quality of life according to the SF-36 scale with an improvement in general health parameters over time from 52 (50; 62) to 72 (72; 77), respectively (p <0.001). Less pronounced improvements were noted in this sample on the scale of emotional functioning - 33.3 (33.3; 66.7) and 66.7 (66.7; 100), accordingly (p <0.001). All the studied patients showed clinically significant satisfaction with the treatment.

Concept Of Increasing The Level Of Projects Of Work Production

2020 ◽  
pp. 59-63
Keyword(s):  
Practical Experience ◽  
Production Plan ◽  
The Real ◽  
Master Plans ◽  
General Contractor ◽  
Work Production ◽  
Construction Organization ◽  
Production Plans

The author analyzes the reasons that objectively reduce the importance and quality of the organizational and technological solutions of work production plans and the content of their main documents. Based on a generalization of practical experience, one of the real ways of increasing the level of work production plans is proposed as a result of the development of "The Unified Rules for Work Production on the Site" as part of the construction organization project, in the form of fundamental requirements, followed by the inclusion of this document in the work production plan as an input document. The structure and content of the Unified Rules are described with the disclosure of the main documents - calendar plans of work, construction master plans, technological schemes of works. The first section of the document contains requirements for the content of tasks for the development of the project of work execution, the order of its approval, and requirements for the quality of solutions. The second section presents principal solutions, methods of work execution and their technological schemes. The organizational and technological solutions adopted in the proposed document are specified and detailed by the General Contractor Construction Organization with due regard for the resource capabilities and the actual conditions of construction or reconstruction.

Clinical case of a comorbid patient with arterial hypertension

2020 ◽  
pp. 31-39
Author(s):  
Ella Polozova ◽  
Vsevolod Skvortsov ◽  
Olga Radaykina ◽  
Mariya Narvatkina ◽  
Anastasiya Seskina ◽  
...  
Keyword(s):  
Quality Of Life ◽  
Risk Factors ◽  
Arterial Hypertension ◽  
Clinical Picture ◽  
Clinical Case ◽  
Diagnosis And Treatment ◽  
The Moment

The widespread prevalence of comorbid pathology determines the relevance of this problem. Comorbid pathology due to the interaction of diseases, drug pathomorphism, age characteristics of the patient, significantly changes clinical picture and course of the main nosology, affects severity of complications and their nature, significantly affects quality of life and prognosis of patients. Diagnosis and treatment of many diseases is complicated in the conditions of comorbidity. The article presents a clinical case of a comorbid patient with arterial hypertension from the moment of exposure to risk factors and ending with the formation of many concomitant diseases, as an example of trans-nosological comorbidity.

INFLUENCE OF EMISSIONS OF VEHICLE TRANSPORT ON SEED PROPERTY OF PINE ORDINARY

2020 ◽  
Author(s):  
Денис Владимирович Васильев
Keyword(s):  
Pine Plantations ◽  
Motor Transport ◽  
Aerotechnogenic Pollution

Исследовано качество семенного потомства сосновых насаждений, произрастающих в условиях аэротехногенного загрязнения автомобильным транспортом на трассе M3. The quality of seed offspring of pine plantations growing under the conditions of aerotechnogenic pollution by motor transport on the M3 highway was studied.

ANAAC AND HIGHER EDUCATION IN, INDIA

2018 ◽  
Vol 6 (26) ◽  
Author(s):  
Seema Singh
Keyword(s):  
Higher Education ◽  
Quality Assurance ◽  
Manufacturing Industry ◽  
Practical Experience ◽  
Individual Autonomy ◽  
Economic Activities ◽  
Quality Of Higher Education ◽  
National Quality ◽  
Education In India

Quality, as we know so far, was originally developed in the manufacturing industry. In the area of higher education, the adoption of quality control has been superficial and diluted by the exercise of academic . Further, the prevailing culture of universities is often based on individual autonomy, which is zealously guarded. Thus, it is usually difficult to apply the features of quality to higher education considering the fact that quality requires. However, the quality of higher education is very important for its stakeholders. Notably, providers (funding bodies and the community at large), students, staff and employers of graduates are. The most commonly grouped dimensions of quality are product, software and service. In the changing context marked by expansion of higher education and globalization of economic activities, education has become a national concern with an international dimension. To cope with this changing context, countries have been pressurized to ensure and assure quality of higher education at a nationally comparable and internationally acceptable standard. Consequently, many countries initiated “national quality assurance mechanisms” and many more are in the process of evolving a suitable strategy. Most of the quality assurance bodies were established in the nineties and after a few years of practical experience, they are rethinking many issues of quality assurance. At this juncture where countries look for experiences and practices elsewhere, the experience of India has many valuable lessons and this report is an attempt to share those developments..

scholarly journals 104 - Awareness of Dementia and Coping to Preserve Quality of Life: A Five-Year Longitudinal Narrative Study

2020 ◽  
Vol 32 (S1) ◽  
pp. 8-8
Author(s):  
K. Thorsen ◽  
M. C. N. Dourado ◽  
A. Johannessen
Keyword(s):  
Quality Of Life ◽  
Coping Styles ◽  
Adaptive Function ◽  
Narrative Study ◽  
People With Dementia ◽  
The Moment ◽  
And Coping ◽  
Scientific Fields ◽  
Multidimensional Concept

AbstractBackground:Awareness of dementia is examined in different scientific fields as significant for assessment of diagnosis, and for treatment and adaptation to the disease. There are very few longitudinal studies of individual experiences of awareness among people with dementia, related to quality of life.Aim:To examine how younger people (< 65 years) with dementia (YOD) express awareness of the dementia and how, over time, they seem to handle awareness as a strategy to preserve quality of life.Method:A longitudinal qualitative study with individuals with YOD was performed with interviews every six months over five years for a maximum of ten interviews. The interviews were analysed by modified grounded theory.Findings:Awareness is a complex, multidimensional concept. Awareness of dementia is predisposed by personality, life history and established coping styles. The main coping styles – live in the moment, ignore the dementia, and make the best of it – seem to be rather consistent throughout the progression of the disease. Transitions in life situation, such as moving to a nursing home, may change the individual’s awareness of dementia.Conclusion:Unawareness of dementia may have an important adaptive function to preserve quality of life. To increase awareness must be approached with reflexivity and the utmost sensitivity.

scholarly journals Meaningful Engagement Among Assisted Living Residents With Dementia: Successful Approaches

2021 ◽  
pp. 073346482199686
Author(s):  
Candace L. Kemp ◽  
Alexis A. Bender ◽  
Joy Ciofi ◽  
Jennifer Craft Morgan ◽  
Elisabeth O. Burgess ◽  
...  
Keyword(s):  
Quality Of Life ◽  
Qualitative Study ◽  
Assisted Living ◽  
Care Partners ◽  
Meaningful Engagement ◽  
Care Practices ◽  
The Moment ◽  
Record Review

Meaningful engagement is an important dimension of quality of life and care for persons living with dementia, including the growing number who reside in assisted living communities. This report presents preliminary findings from an ongoing qualitative study aimed at identifying best care practices to create and maintain meaningful engagement among persons with dementia. Over a 1-year period, we conducted interviews, residents’ record review, and participant observations in four diverse care communities. Our analysis identified four approaches that successfully promote meaningful engagement: (a) knowing the person, (b) connecting with and meeting people where they are, (c) being in the moment, and (d) viewing all encounters as opportunity. Incorporation of these approaches in care routines and adoption by all care partners can promote meaningful engagement, including during crises such as COVID-19.

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