scholarly journals Improvement of accounting and taxation of investments in capital construction and improvement of non-current assets

2021 ◽  
pp. 33-39
Author(s):  
V.O. Osmyatchenko ◽  
Ya.O. Izmaylov ◽  
K.S. Pinchuk
Keyword(s):  
Methodological Approach ◽  
Tax Incentives ◽  
Effective Management ◽  
High Quality ◽  
Investment Funds ◽  
Innovation Development ◽  
Construction Methods ◽  
Business Operations ◽  
Initial Cost ◽  
Capital Construction

The paper substantiates that investment in capital construction and improvement of facilities is the foundation of investment and innovation development of the country. It is proved that properly regulated terminology and regulatory framework, proper organization and high-quality methodological support for accounting and taxation of investments in capital construction and improvement of facilities will ensure reliable registration of objects of non-current assets, effective management of investment funds and identify reserves for increasing the return on invested capital. A methodological approach to accounting and taxation of investments in capital construction and improvement at the stage of forming their initial cost under IFRS, depending on the construction methods, is proposed, and the specifics of operations with investment real estate are determined, which will make it possible to account for and tax such business operations more fully, with a proper degree of detail. A system of tax incentives has been developed and justified, and a list of development drivers for the state has been defined regarding the possibility of ensuring the activation of construction processes in the national economy.

scholarly journals An All-Batch Loss for Constructing Prediction Intervals

2021 ◽  
Vol 11 (4) ◽  
pp. 1728
Author(s):  
Hua Zhong ◽  
Li Xu
Keyword(s):  
Gradient Descent ◽  
State Of The Art ◽  
Prediction Interval ◽  
Feedforward Neural Networks ◽  
Important Research ◽  
Likelihood Principle ◽  
High Quality ◽  
Construction Methods ◽  
Important Research Topic ◽  
Benchmark Datasets

The prediction interval (PI) is an important research topic in reliability analyses and decision support systems. Data size and computation costs are two of the issues which may hamper the construction of PIs. This paper proposes an all-batch (AB) loss function for constructing high quality PIs. Taking the full advantage of the likelihood principle, the proposed loss makes it possible to train PI generation models using the gradient descent (GD) method for both small and large batches of samples. With the structure of dual feedforward neural networks (FNNs), a high-quality PI generation framework is introduced, which can be adapted to a variety of problems including regression analysis. Numerical experiments were conducted on the benchmark datasets; the results show that higher-quality PIs were achieved using the proposed scheme. Its reliability and stability were also verified in comparison with various state-of-the-art PI construction methods.

ISSUES OF REASONABLE ORGANIZATION AND CONDUCT OF COST ACCOUNTING AND ANALYSIS IN ECONOMIC ENTITIES

2021 ◽  
Vol 4 (7) ◽  
pp. 72-79
Author(s):  
Azamat Mahmudov ◽  
◽  
Farangiz Kenjaeva ◽  
Keyword(s):  
Cost Accounting ◽  
Production Costs ◽  
Effective Management ◽  
Financial Activity ◽  
Business Operations ◽  
Main Production ◽  
Activity Cost ◽  
Process Cost ◽  
Business Entities ◽  
Main Activity

The article discusses the issues of accounting and analysis of the main production costs, period costs and costs of financial activities in the system of effective management of business entities. The influence of production processes on the perfect business operations is studied, proposals are givenand recommendations for the organization of primary and consolidated cost accounting are developed.Кеу words:production process, cost classification, primary and consolidated documentation, main activity, cost period, financial activity

Towards Improved People Management: An Analysis

1997 ◽  
Vol 3 (2) ◽  
pp. 28-33
Author(s):  
ED Davis
Keyword(s):  
Effective Management ◽  
High Quality ◽  
Considerable Evidence ◽  
Workplace Experience ◽  
Common Barriers

AbstractPeople are routinely described as the most important asset of an organisation. There is, however, considerable evidence that people are managed poorly in many workplaces. This paper explores the importance of the fair and effective management of people at work and suggests some benchmarks to assist in the assessment of HRM in organisations. It surveys workplace experience and indicates some common barriers to good HRM, concluding with some suggestions for strategy to embed high quality people management in our workplaces.

scholarly journals METHODOLOGICAL APPROACH TO CREATING A MODEL OF COST-EFFECTIVE MECHANISM FOR MANAGING INNOVATIVE ACTIVITY OF HOTEL ORGANIZATIONS

2021 ◽  
pp. 68-76
Author(s):  
T. P. Levchenko ◽  
M. B. Moldazhanov ◽  
V. V. Purichi ◽  
I. V. Strishkina
Keyword(s):  
Innovation Management ◽  
Methodological Approach ◽  
Cost Effective ◽  
Innovative Activity ◽  
Effective Management ◽  
Management Mechanism ◽  
Effective Mechanism ◽  
Scenario Modeling ◽  
Proposed Model ◽  
Activity Management

The transition of hotel organizations to a qualitatively new level of development can be ensured by the formation and use of a cost-effective innovation management mechanism. The article attempts to create a model of a cost-effective management mechanism that could take into account the multifaceted relationships of indicators and indicators of innovative activity. The operation of this mechanism implies the use of indicative control tools, as well as factor and scenario modeling. The author considers the mechanism from the perspective of implementing five interconnected blocks: subjects, goals and tasks, objects, processes and resulting effects. The content of the resulting effects of the implementation of innovative processes based on the calculation of integral indicators of innovative activity and its elements. Based on the proposed model of a cost-effective mechanism for managing the innovative activity of hotel organizations, an analysis of trends in the level of innovative activity was carried out at using the example of three hotel in Sochi, their graphical interpretation is presented. As part of the presented model, scenario modeling of innovative activity management was carried out as one of its tools, a graph of the ratio of indicators of innovative activity of hotel organizations in Sochi was built.

scholarly journals Research on Pseudorandom Number Generator Based on Several New Types of Piecewise Chaotic Maps

2021 ◽  
Vol 2021 ◽  
pp. 1-12
Author(s):  
Hongyan Zang ◽  
Yue Yuan ◽  
Xinyuan Wei
Keyword(s):  
Theoretical Basis ◽  
Chaotic Maps ◽  
Dynamic Properties ◽  
Chaotic Map ◽  
Pseudorandom Number ◽  
Pseudorandom Number Generator ◽  
Number Generator ◽  
High Quality ◽  
One Dimensional ◽  
Construction Methods

This paper proposes three types of one-dimensional piecewise chaotic maps and two types of symmetrical piecewise chaotic maps and presents five theorems. Furthermore, some examples that satisfy the theorems are constructed, and an analysis and model of the dynamic properties are discussed. The construction methods proposed in this paper have a certain generality and provide a theoretical basis for constructing a new discrete chaotic system. In addition, this paper designs a pseudorandom number generator based on piecewise chaotic map and studies its application in cryptography. Performance evaluation shows that the generator can generate high quality random sequences efficiently.

scholarly journals Construction Technology of Composite Cofferdam for Main Pier Bearing Platform of Dongjiang Lichuan Bridge

2020 ◽  
Vol 165 ◽  
pp. 04047
Author(s):  
Jianping Wang
Keyword(s):  
Steel Sheet ◽  
Economic Benefits ◽  
Construction Technology ◽  
High Quality ◽  
Rock Stratum ◽  
Advantages And Disadvantages ◽  
Construction Methods ◽  
Bored Pile ◽  
Geological Conditions ◽  
Pile Cap

Dongjiang Lichuan Bridge in Dongguan City is a curved tower curved beam cable-stayed bridge with a main span of 138m and no back cable. The main pier cap is located on the bank slope of Dongguan Waterway on one side of Nandi Road. The cushion cap is dumbbell type, and the left and right cushion caps are connected by tie beams. In most areas, the top of rock stratum is above the bottom of bearing platform. The rock stratum within the buried depth of bearing platform is moderately to strongly weathered argillaceous siltstone. The geological conditions are complex and the construction is difficult. In line with the principles of speeding up the construction process and improving economic benefits, comprehensive analysis and weighing advantages and disadvantages, the main pier cap adopts a composite cofferdam of filling soil to build an island and combining bored pile rows and steel sheet piles. The construction task of bearing platform of main pier has been completed with high quality. Compared with other cushion cap construction methods, this construction method has the advantages of fast construction, high quality, simple safety, energy saving and environmental protection. This paper briefly introduces the design scheme of composite cofferdam, expounds in detail the operation steps of steel sheet pile construction and the problems needing attention in construction, and provides good reference experience for similar pile cap construction.

scholarly journals Exchange-Traded Funds on European Markets: Has Critical Mass been Reached? Implications for Financial Systems

Entropy ◽  
2020 ◽  
Vol 22 (6) ◽  
pp. 686
Author(s):  
Adam Marszk ◽  
Ewa Lechman
Keyword(s):  
Critical Level ◽  
Methodological Approach ◽  
Critical Mass ◽  
Exchange Traded Funds ◽  
Mass Analysis ◽  
Financial Systems ◽  
Substantial Evidence ◽  
Investment Funds ◽  
Financial Products ◽  
European Markets

Exchange-traded funds (ETFs) are one of the most rapidly expanding categories of financial products in Europe. One of the key yet still unanswered questions is whether European ETF markets have reached the size at which they could affect the financial systems. In our study, we examine 13 European countries during the period 2004–2017 in order to trace whether the share of ETFs in the total assets of investment funds has reached the ‘critical’ level that makes possible their further growth and can be associated with an influence on the financial system. We use a novel methodological approach that identifies the ‘critical mass’ along diffusion trajectories. Our results show that, in 10 countries, the share of ETFs in assets of investment funds increased. Still, in most countries, the share of ETFs did not exceed 1%. Estimates of the diffusion models indicate that the process of growing shares of ETFs was most dynamic and relatively most stable in Switzerland and United Kingdom. Results of the critical mass analysis imply that its achievement may be forecasted exclusively in these two cases. However, even in such cases there is no substantial evidence for a possible significant influence of ETFs on the local financial systems.

scholarly journals Common–interest community agreements on private lands provide opportunity and scale for wildlife management

2012 ◽  
Vol 35 (2) ◽  
pp. 295-306 ◽  
Author(s):  
L. A. Powell ◽  
Keyword(s):  
Wildlife Management ◽  
Agricultural Production ◽  
Energy Production ◽  
Public Investment ◽  
Tax Incentives ◽  
Economic Incentives ◽  
Common Interest ◽  
Native Vegetation ◽  
Effective Management ◽  
Private Lands

Private lands are critical to conservation planning for wildlife, worldwide. Agriculture subsidies, tax incentives, and conservation easements have been successfully used as tools to convert cropland to native vegetation. However, uncertain economies threaten the sustainability of these incentives. The wildlife management profession is in need of innovative models that support effective management of populations. I argue that biologists should consider the option of facilitating the development of private reserves to reduce the dependence of conservation on public investment. Private reserves can be enhanced by creating common–interest communities, which reduce the problem posed by limited size of individual properties. Cross–property agreements between landowners can provide economic incentives through forms of ecotourism, energy production, and/or enhanced agricultural production. I share two case studies that demonstrate how cross–property agreements may be beneficial to landowner’s finances and conservation of diverse wildlife communities, as well as providing an efficient structure for NGOs and management agencies to engage and support landowners.

scholarly journals PRACTICAL ASPECTS OF THE PROBLEM OF TRAINING SPECIALISTS IN THE SOCIAL SPHERE TO INTERPROFESSIONAL INTERACTION

World Science ◽  
2019 ◽  
Vol 1 (9(49)) ◽  
pp. 50-57
Author(s):  
Yana Raievska
Keyword(s):  
Vocational Education ◽  
Professional Education ◽  
Methodological Approach ◽  
Educational Institution ◽  
Interdisciplinary Approach ◽  
High Quality ◽  
Social Sphere ◽  
The Social ◽  
New Knowledge ◽  
Higher Educational

The concept of research is based on the needs of a network of practice bases, based on the use of theories and concepts of psychology, sociology, pedagogy, social work and other humanities, the study of laws and approaches to understanding the content of interprofessional interaction.The content of the research concept is to develop a procedural model of training professionals in the social sphere to interprofessional interaction and implemented on 2 levels: theoretical-methodological and practical, each of which is represented by a set of scientific approaches.The methodological basis of the research is systematic, terminological, socio- systematic, structural-activity and synergetic, sociological, and competent methodological approaches.The result of obtaining future specialists in the social sphere of high-quality vocational education is a set of acquired in the higher educational institution acquired competences in the process of learning: educational-cognitive, interpersonal interaction, communicative, intercultural, socio-cultural and technical (skills).The structure of the content of vocational education, which includes the following components: social, psychological and pedagogical, methodical, is defined in order to determine the effectiveness of the training of future specialists in the social sphere at a higher educational establishment. Determining the role of interdisciplinary material in the classroom will help to understand the nature of the interaction between the elements of individual disciplines - linear (new knowledge serves to deepen the already acquired); the opposite (new knowledge specifies or directs the assimilated earlier information); problem (new knowledge creates conditions for solving educational problem). Correct building classes will help to understand the nature of content relationships that can be synchronous, reproductive, and promising. In practice, an interdisciplinary approach can be implemented in two main areas: the relationship between different sciences (disciplines), without violating their autonomy, uniqueness, originality; interdisciplinaryism acts as a real tool for the consolidation of sciences (disciplines), the further development of which is crucial for both science and education.The chosen integration methodological approach of the study does not exclude the trilateral structure of the marked interprofessional interaction in the form of a combination of motivational, target and implementation (executive) planes. The result of obtaining future specialists in the social sphere of high-quality professional education is a set of acquired in the process of studying in the institution of higher education competencies. This is evidenced, in particular, by the analysis of professionally important competences that, according to respondents, should be characteristic of specialists in the social sphereThe results obtained prompted us to investigate, and what, according to experts, is the basis of interprofessional interaction.

scholarly journals Development of organizational and technological solutions for the implementation of projects of production programs of construction companies

2018 ◽  
Vol 251 ◽  
pp. 05035 ◽  
Author(s):  
Vitaliy Chulkov ◽  
Diana Zueva ◽  
Evgeniy Babushkin
Keyword(s):  
Construction Projects ◽  
Statistical Study ◽  
International Experience ◽  
Regulatory Framework ◽  
High Quality ◽  
Construction Companies ◽  
Technological Documentation ◽  
Capital Construction

The article describes the necessity of developing high-quality organizational and technological documentation (OTD). The purpose of the study is to identify finished in the regulatory regulation of the OTD and perfection of the qualimetric method of approach. Were considered organizational and technological solutions implemented in the programs of enterprises in order to regulate and optimize production. An analysis of the statistical study of completed capital construction projects and international experience became the basis for making proposals for changing the regulatory framework and additions to it.

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