scholarly journals Development of the accounting system in the digital economy

2022 ◽  
pp. 124-129
Author(s):  
Zh. M. Korzovatykh
Keyword(s):  
System Development ◽  
Methodological Approach ◽  
Empirical Method ◽  
Accounting System ◽  
Economic Space ◽  
Global Trends ◽  
Short Period ◽  
Cloud Technologies ◽  
The Impact ◽  
Further Development

The current processes of globalisation and digitalisation, the use of cloud technologies, artificial intelligence capabilities, robotics, big data and tools that allow large amounts of information to be processed in a short period of time by economic actors in their practical activities affect the conceptual basis of theoretical and methodological approaches to the organisation of the accounting system, fill the concept of “accounting” with new meaning. The purpose of this research paper is to assess the transformation of elements of accounting method under the influence of innovative digital technologies being introduced in the accounting process. The research methodology is based on the dialectical and empirical method. The article is devoted to the analysis of domestic and global trends in the accounting system development under the conditions of digitalisation of the processes of collection, consolidation and analysis of information on the activities of economic entities. The article considers the impact of the information potential of the existing economic space on the transformation of the methodological basis of accounting. In this regard, the modification of the theoretical and methodological approach of building an accounting system is a necessary step in the further development of accounting and in maintaining its relevance in competition with modern information systems. 

scholarly journals INFLUENCE OF ERRORS IN DETERMINATION OF TRACING SLOPE ON THE ACCURACY OF GEODETIC BASE FOR ROUTE

2021 ◽  
pp. 111-117
Author(s):  
Kostiantyn Mamonov ◽  
Svitlana Kamchatnaya ◽  
Yevhen Orel ◽  
Oleksandr Saiapin
Keyword(s):  
High Speed ◽  
Methodological Approach ◽  
Line Length ◽  
Route Length ◽  
The Difference ◽  
Artificial Development ◽  
The Right ◽  
The Impact ◽  
Further Development

The purpose of this article is to study and develop a methodological approach tosolving the problem of accuracy of the geodetic base of the route. For this purpose, the followingtasks are set: mathematical substantiation the dependence of the line length on the ratio of the traceslope and the guide slope; description of the function of optimal use of the guiding slope at highspeed; determination of the impact of errors in the course of the geodetic justification on the routelength. Starting from the determined point and further to the right, artificial development of the lineis required. Because when a trace is planed using level curves, this point can be reached sooner orlater, and in some cases, this point can not be reached not at all, the line length designed accordingto the plan will be slightly different than in the case of tracing with usage the exact data. Thus, theobtained results indicate the following. If the error positions during a high-speed segment are suchthat the ordnance datum of the passage is less than the truth, the route length will be less than thetrue and vice versa. This trivial result indicates that the location of geodetic support points ondifferent sides of the pass is not recommended. It is established that due to the accumulation of errorsin the transmission of coordinates in the working substantiation networks, the conditions of the linedesign and the amount of operating costs change. It is mathematically substantiated that the linelength depends on the depth of the excavation on the pass and the height of the embankment at thepoint, and also on the difference of ordnance datum at these points. The difference between the traceslope and the guiding slope has an inversely proportional effect. In addition, the function of optimaluse of the guide slope at a high-speed segment has the form of a broken line according to its fracturesthe need for artificial development of the route can be established. The influence of errors in the course of the working justification is manifested in the discrepancy between the true and projectedroute length. If this error is not taken into account, it will lead to significant overspending duringbuilding a longer line than necessary. Further development of the problem of increasing the accuracyof tracing and reducing the impact of errors is planned in the direction of creating methods of digitalmodelling and automated programs.

scholarly journals Development of a Multi-Methodological Approach to Support the Management of Water Supply Systems

Water ◽  
2021 ◽  
Vol 13 (12) ◽  
pp. 1655
Author(s):  
Wanderbeg C. de Araujo ◽  
Karla P. Oliveira-Esquerre ◽  
Oz Sahin
Keyword(s):  
Water Management ◽  
Water Supply ◽  
System Dynamics ◽  
Methodological Approach ◽  
Management Strategies ◽  
Wastewater Reuse ◽  
Water Supply Systems ◽  
Short Period ◽  
Basin Water ◽  
The Impact

The benefits provided by a model of system dynamics are directly related to its correct construction. One of the main challenges in the process of building such models is that they must be able to effectively represent a specific problematic situation. Thus, the main objective of this study is to develop a multi-methodological approach, adapting the problem structuring method of strategic options development and analysis (SODA) in the initial stage of the system dynamics (SD) model. The role of each of them clearly represents the contribution of this study: the SODA in the structuring (representation) phase of the problem and proposition of alternatives and the SD in the evaluation phase of these alternatives. To illustrate its application, the multimethodological approach developed was used to simulate scenarios considering management strategies, and the various variables affecting a water supply system, including population growth, in order to evaluate more “assertive” water management strategy(s) that could have been adopted to address the water crisis (2012–2017) and analysis future scenarios. The results show that, based on the vision of specialists with enough experience for the case studied, it was possible to structure the problem, and therefore propose a set of strategies (alternatives), which were: water loss control, wastewater reuse, application of more efficient tariffs to reduce water waste, inter-basin water transfer, and awareness regarding the use of water resources. After the survey of alternatives, scenarios were simulated considering these water management strategies. Simulation results showed that actions taken on the demand side would only be effective for a short period of water scarcity, (for example, the impact of the scarcity-based tariff on water consumption reduction). For severe drought scenarios and with a water producing system heavily dependent on rainfall, such action would no longer be efficient. However, water supply management-oriented strategies, e.g., inter-basin water transfers (PISF) and wastewater reuse, are highly effective in securing water supply and preventing water supply collapse in the region. The development of this multi-methodological approach is expected to be useful to support managers in the decision-making and implementation of water management strategies.

Perceived Burden of Informal Caregivers of a Chronically Ill Older Family Member

GeroPsych ◽  
2011 ◽  
Vol 24 (3) ◽  
pp. 143-154 ◽  
Author(s):  
Elmar Gräßel ◽  
Raffaela Adabbo
Keyword(s):  
Family Member ◽  
Informal Caregiver ◽  
Chronically Ill ◽  
Stress Model ◽  
The Past ◽  
Perceived Burden ◽  
Hypothetical Construct ◽  
Care Situation ◽  
The Impact ◽  
Further Development

The burden of caregivers has been intensively researched for the past 30 years and has resulted in a multitude of individual findings. This review illustrates the significance of the hypothetical construct of perceived burden for the further development and design of the homecare situation. Following explanations regarding the term informal caregiver, we derive the construct burden from its conceptual association with the transactional stress model of Lazarus and Folkman. Once the extent and characteristics of burden have been set forth, we then present the impact of perceived burden as the care situation. The question of predictors of burden will lead into the last section from which implications can be derived for homecare and relief of caregivers.

Consideration of Geopolitical Challenges within the Analysis of Geoenvironmental Risks for Oil and Gas Development of the Russian Arctic

2019 ◽  
Vol 16 (6) ◽  
pp. 50-59
Author(s):  
O. P. Trubitsina ◽  
V. N. Bashkin
Keyword(s):  
Oil And Gas ◽  
Oil And Gas Industry ◽  
Optimal Operation ◽  
The Arctic ◽  
Stage Model ◽  
Oil And Gas Development ◽  
Gas Industry ◽  
The Impact ◽  
Further Development ◽  
Geopolitical Risks

The article is devoted to the consideration of geopolitical challenges for the analysis of geoenvironmental risks (GERs) in the hydrocarbon development of the Arctic territory. Geopolitical risks (GPRs), like GERs, can be transformed into opposite external environment factors of oil and gas industry facilities in the form of additional opportunities or threats, which the authors identify in detail for each type of risk. This is necessary for further development of methodological base of expert methods for GER management in the context of the implementational proposed two-stage model of the GER analysis taking to account GPR for the improvement of effectiveness making decisions to ensure optimal operation of the facility oil and gas industry and minimize the impact on the environment in the geopolitical conditions of the Arctic.The authors declare no conflict of interest

The methodological approach for the determination of the pressure of artificial raindrops as a question of the theory of splash soil erosion

2020 ◽  
pp. 24-28
Author(s):  
Mihail Zver'kov
Keyword(s):  
Block Diagram ◽  
Methodological Approach ◽  
Control Measures ◽  
Soil Conditions ◽  
Effective Pressure ◽  
Long Distance ◽  
Splash Erosion ◽  
Rain Drops ◽  
Artificial Rain ◽  
The Impact

To the article the results of the theoretical and experimental researches are given on questions of estimates of the dynamic rate effect of raindrop impact on soil. The aim of this work was to analyze the current methods to determine the rate of artificial rain pressure on the soil for the assessment of splash erosion. There are the developed author’s method for calculation the pressure of artificial rain on the soil and the assessment of splash erosion. The study aims to the justification of evaluation methods and the obtaining of quantitative characteristics, prevention and elimination of accelerated (anthropogenic) erosion, the creation and the realization of the required erosion control measures. The paper considers the question of determining the pressure of artificial rain on the soil. At the moment of raindrops impact, there is the tension in the soil, which is called vertical effective pressure. It is noted that the impact of rain drops in the soil there are stresses called vertical effective pressure. The equation for calculation of vertical effective pressure is proposed in this study using the known spectrum of raindrops. Effective pressure was 1.4 Pa for the artificial rain by sprinkler machine «Fregat» and 5.9 Pa for long distance sprinkler DD-30. The article deals with a block diagram of the sequence for determining the effective pressure of rain drops on the soil. This diagram was created by the author’s method of calculation of the effective pressure of rain drops on the soil. The need for an integrated approach to the description of the artificial rain impact on the soil is noted. Various parameters characterizing drop erosion are considered. There are data about the mass of splashed soil in the irrigation of various irrigation machinery and installations. For example, the rate (mass) of splashed soil was 0.28…0.78 t/ha under irrigation sprinkler apparatus RACO 4260–55/701C in the conditions of the Ryazan region. The method allows examining the environmental impact of sprinkler techniques for analyzes of the pressure, caused by raindrops, on the soil. It can also be useful in determining the irrigation rate before the runoff for different types of sprinkler equipment and soil conditions.

The Role of Web Based Accounting Online System 2.0 as the Company's Income and Expense Management

2017 ◽  
Vol 1 (1) ◽  
pp. 44-49
Author(s):  
Nur Azizah ◽  
Dedeh Supriyanti ◽  
Siti Fairuz Aminah Mustapha ◽  
Holly Yang
Keyword(s):  
Financial Management ◽  
Accounting System ◽  
Bank Account ◽  
Web Based ◽  
Online System ◽  
Version 2.0 ◽  
User Friendly ◽  
The Impact ◽  
A Company

In a company, the process of income and expense of money must have a profit-generating goal base. The success of financial management within the company, can be monitored from the ability of the financial management in managing the finances and utilize all the opportunities that exist with as much as possible with the aim to control the company's cash (cash flow) and the impact of generating profits in accordance with expectations. With a web-based online accounting system version 2.0, companies can be given the ease to manage money in and out of the company's cash. It has a user friendly system with navigation that makes it easy for the financial management to use it. Starting from the creation of a company's cash account used as a cash account and corporate bank account on the system, deletion or filing of cash accounts, up to the transfer invoice creation feature, receive and send money. Thus, this system is very effective and efficient in the management of income and corporate cash disbursements.   Keywords:​Accounting Online System, Financial Management, Cash and Bank

Specifics of creating an effective system of project financing of innovation and investment activities of dairy subcomplex enterprises

2020 ◽  
Vol 26 (9) ◽  
pp. 1951-1969
Author(s):  
S.A. Chernikova
Keyword(s):  
Financial Stability ◽  
Current Model ◽  
Methodological Approach ◽  
Information Support ◽  
Competitive Advantages ◽  
Project Financing ◽  
Financing System ◽  
Management Of Innovation ◽  
Effective System ◽  
The Impact

Subject. The article considers the need to study the financing of investment and innovation processes and creating an effective system of project financing. Objectives. The purpose is to search for new opportunities to enhance the competitive advantages of enterprises of the dairy subcomplex, to ensure their financial stability and steady position in specialized agricultural food-product markets. Methods. The study draws on the theoretical and methodological approach to the impact of project management of innovation and investment activities on improving the efficiency of the project financing system and financial stability of enterprises operating in the dairy subcomplex. Results. The findings show that four levels can be distinguished in the formation and improvement of the system of project financing and the management of innovation and investment activities, depending on the depth of transformation. The principle that provides the integration of the said system with the current model of management of the dairy subcomplex enterprise is defined as a driver. The paper offers a number of levels of the system transformation to gain competitive advantages. Conclusions. I present a mechanism for creating and improving the system of project financing and the management of innovation and investment activities, and a mechanism for interaction of the network of automated information systems, intended to make management decisions, with the automation of information support to innovative solutions.

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