scholarly journals Rules of Fixed Assets Accounting Should Be Changed

2020 ◽  
Vol 7 (1) ◽  
pp. 42-48
Author(s):  
V. G. Get’man
Keyword(s):  
Current Model ◽  
Production Capacity ◽  
Production Costs ◽  
Scientific Methods ◽  
Legal Norms ◽  
Managerial Decisions ◽  
Fixed Assets ◽  
Analysis And Synthesis ◽  
General Scientific

Nowadays the role of accounting in managing the economy of businesses is increasing. Accounting is one of the main information sources for making managerial decisions in organizations. However its current model calls for improvement of accounting of production capacity of economic entities namely accounting of fixed assets. The article aims at substantiating and developing the recommendations on how to improve the organization and methodology of fixed assets accounting. The existing legal norms and rules make the methodological basis for the study. The general scientific methods of comparison, deduction, analysis and synthesis are used in the study. The critical analysis of existing regulations on accounting of the fixed assets reveals substantial drawbacks related to accounting of fixed assets at the end of the normative useful life if these assets are still used in production; costs of fixed assets modernization and costs of their major repair. The author makes certain proposals on the amendment of existing rules of fixed assets accounting in order to make the reporting of the economic processes in this area more realistic and transparent. These proposals should be considered in the first run by the specialists in accounting methodology when developing a new standard.

Organizational and Methodical Aspects of Accounting for Fixed Assets of Economic Entities in Various Areas of Activity

2021 ◽  
pp. 177-185
Author(s):  
Anna Yu. Latysheva ◽  
Anna V. Romanenko
Keyword(s):  
Economic Aspects ◽  
Specific Nature ◽  
Accounting Data ◽  
Factors Affecting ◽  
Scientific Methods ◽  
Economic Entity ◽  
Fixed Assets ◽  
Analysis And Synthesis ◽  
General Scientific ◽  
Theoretical Developments

The authors propose a differentiated approach to the organization of fixed assets accounting, which consists in structuring the account 01 “Fixed assets” depending on their areas of activity of economic entities. This article also substantiates the composition of analytical accounts of fixed assets in the context of factors affecting the accounting. The study was carried out on an urgent topic - the accounting of fixed assets is undergoing changes due to legislative innovations. In addition, organizational and economic aspects and factors of a specific, industry-specific nature are of no small importance when building a system of accounting for fixed assets. The analysis of the role and significance of the influence of the characteristics of various types of activities of economic entities on the accounting of fixed assets allows us to identify the directions and methods, the use of which will ensure a positive dynamics of the efficiency of the use of fixed assets and the growth of labor productivity. In the course of the research, general scientific methods of cognition were used, such as analysis and synthesis, consistency and complexity, analogy, comparative and logical approach. The organizational and methodological provisions developed by the authors of the article contribute to the development of the methodology of accounting for fixed assets of economic entities engaged in various types of activities. Some of the results of this study can serve as a vector for further practical and theoretical developments, increase the transparency, relevance, and analyticity of information about the activities of an economic entity based on accounting and management accounting data. The recommendations and approaches proposed by the authors of the article can be applied as a basis for improving the accounting and methodological support for the management of fixed assets of an economic entity.

scholarly journals PSYCHOLOGICAL MODEL OF CIVIC IDENTITY FORMATION

2021 ◽  
Vol 12 (2) ◽  
pp. 167-178
Author(s):  
Inha Petrovska
Keyword(s):  
Identity Formation ◽  
The State ◽  
Civic Identity ◽  
Psychological Model ◽  
Scientific Methods ◽  
Psychological Mechanisms ◽  
Analysis And Synthesis ◽  
Mechanisms Of Formation ◽  
General Scientific

Aim. The research aims to present the psychological concept of civic identity formation, namely author's view on the nature of civic identity, the stages and psychological mechanisms of civic identity formation. Methods. A system of general scientific methods was used: analysis and synthesis of the main provisions of research sources on the study of civic identity as a complex multidimensional personality formation, comprehension of the psychological foundations of civic identity, systematization and generalization of scientific provisions on the stages and mechanisms of identity. Results. It is proposed to consider civic identity as a kind of organizational identity, which is self-determination in the organizational environment of the state, as well as self-identification with the role of a citizen and is the primary psychological regulator of civic behavior. The main stages of civic identity formation are: perceptual-systemic, normative-community and individual-integrational. The main mechanisms of formation of civic identity are: internalization of stereotypes and attitudes of citizenship; imitation of models of civic behavior; individuation of the meanings (sense) of citizenship; exteriorization of stereotypes, attitudes and patterns of civic behavior; implementation of the experience of interaction with the state and fellow citizens; comprehension of one's own citizenship. Conclusions. Formation of civic identity (civic protoidentity – reproductive civic identity – productive civic identity) is a dynamic process that has staged nature as it involves a series of successive stages, at each of which civic identity undergoes qualitative changes and is formed as an individual's awareness and reflection of his/her place, role and degree of activity in the system of interaction with other citizens and the state.

scholarly journals Research of the role of the scientific and technical support in development of software products for Automated Control Systems

2020 ◽  
pp. 19-31
Author(s):  
Oleg Vasilyevich Tikhanychev
Keyword(s):  
Control Systems ◽  
Technical Documentation ◽  
Software Developers ◽  
Automated Control ◽  
Scientific Methods ◽  
Software Products ◽  
Analysis And Synthesis ◽  
General Scientific ◽  
The Subject

The subject of this research is the process of development of software products for Automated Control Systems of industrial and special designation. The object of this research is the functional responsibilities of the software developers based on their roles in this process. The general scientific methods of analysis and synthesis were applied in studying the peculiarities of the development of software products. Leaning on analysis of the content of technical documentation standards that regulates the software development for automated systems of special designation and determines the content of the process and functions of its participants, the author synthesized the suggestions on clarification of the list of experts engaged in the process and their competences. The problem is articulated regarding the improvement of functional responsibilities of the participants of this process. It is proposed to specify the technical documentation standards, list of involved experts, and their training programs. Execution of such measures should help to bring the process of development of software products for Automated Control Systems in compliance with the current demands.

Etiopathogenetic mechanisms of disadaptive disorders in students during training

2018 ◽  
pp. 122-128
Author(s):  
А.А. Артеменков
Keyword(s):  
Risk Factors ◽  
Environmental Factors ◽  
The Body ◽  
Psychosomatic Disorders ◽  
Scientific Methods ◽  
Leading Role ◽  
Analysis And Synthesis ◽  
General Scientific ◽  
Mental Modeling

Цель исследования. Анализ факторов риска и патогенетических механизмов развития дезадаптивных расстройств (ДР) у человека в процессе обучения. Методика. В работе использованы общенаучные методы теоретического познания: абстрагирование, анализ и синтез, аналогия, индукция и дедукция, мысленное моделирование. Результаты. Показано, что пограничные расстройства адаптации имеют бифункциональную природу и характеризуются бессимптомным течением. Установлена роль социогенных факторов среды в возникновении ДР. Акцентируется, что ДР часто формируются в процессе обучения под воздействием неблагоприятных факторов среды и образа жизни. Рассмотрена роль этиологических факторов риска в развитии ДР, обсуждаются особенности течения психосоматических расстройств у студентов, их психофизиологический статус и особенности проявления у них дезадаптации. Детально анализируются современные представления об организации ДР при различных вариантах приспособления организма человека к условиям учебной среды. Обсуждается влияние типологии на уровень адаптации (дезадаптации) организма и системная организация психических функций. Показано ведущее значение в патогенезе ДР активации лимбико-ретикулярных образований, дисфункции срединно-стволовых структур мозга и дезинтеграции корково-подкорковых взаимоотношений. Заключение. Сделан вывод, что понимание механизмов развития ДР позволяет применять различные методы профилактики ДР. Обсуждаются некоторые немедикоментозные и фармакологические средства коррекции ДР и санаторная реабилитация обучающихся. Установление истинных механизмов развития дезадаптивных расстройств обеспечит решение многих вопросов патофизиологии интегративной деятельности мозга. Это в свою очередь позволит найти пути нормализации психосоматических нарушений, применять более эффективные методы медико-психологической помощи населению. Aim. Based of published reports to analyze risk factors for development of disadaptive disorders (DD) and to elucidate pathogenetic mechanisms of DD development during education for their timely prevention and correction. Methods. In this study, general scientific methods of theoretical knowledge were used, such as abstraction, analysis and synthesis, analogy, induction and deduction, and mental modeling. Results. This review examined the literature on development of DD in people during training. We presented evidence that borderline disorders of adaptation are bifunctional and characterized by an asymptomatic course. The role of sociogenic, environmental factors in the occurrence of DD was established. Emphasis was placed on the fact that DD often develop in the process of learning under the influence of adverse environmental factors and lifestyle. Opinions on the role of etiologic risk factors in the development of DD were presented. Features of psychosomatic disorders, psychophysiological status, and manifestations of maladaptation in students were discussed. Current ideas about the DD organization and different types of body adaptation to the conditions of educational environment were analyzed in detail. The author focused on the effect of typology on the level of adaptation (maladaptation) in the body and the systemic organization of mental functions. Activation of limbic-reticular formations, dysfunction of mid-brain stem structures, and disintegration of cortical-subcortical relationships were shown to play a leading role in the pathogenesis of DD. Conclusion. A detailed understanding of DD mechanisms allows to use different methods for prevention of DD. Some non-drug and pharmacological methods for DD correction and sanatorium rehabilitation of students were discussed in this review. Identifying true mechanisms for development of maladaptive disorders will provide a solution of many issues in pathophysiology of brain integrative activity. This, in turn, will help finding ways to correct psychosomatic disorders and to use more effective methods in medical and psychological care.

scholarly journals ФЛЕТ АНІМАЦІЯ В МОУШН-ДИЗАЙНІ ЯК СПОСІБ ВІЗУАЛІЗАЦІЇ ІНФОРМАЦІЇ

2019 ◽  
pp. 106-112
Author(s):  
Р. В. Хиневич ◽  
І. Б. Довженко ◽  
В. А. Родіна ◽  
О. Л. Яворський ◽  
О. В. Ковальчук
Keyword(s):  
Practical Significance ◽  
Design Decisions ◽  
Scientific Methods ◽  
Analysis And Synthesis ◽  
General Scientific ◽  
Graphic Image ◽  
First Time ◽  
Motion Design

Define the specifics of flat animation as an innovative means of visualizing information in the field of motion design. Methodology. General scientific methods of research are used: analysis and synthesis, systematization and generalization, for studying of flat animation and its specifics in motion design, determination of features of its design and composite decisions, formation of research conclusions. The method of comparative analysis of types of modern animation is applied. Results. The features of the use of flat animation in various fields of application are considered, compositional methods and tools that are used to implement a variety of design decisions are analyzed, specific graphic image methods are identified and the basic elements inherent in modern animation products are identified. Scientific novelty. The most effective methods of visualization of information in motion-design are determined, the role of flat animation in motion-design is shown, its means of expression and their influence on the readability of information are analyzed. Practical significance. Investigated and systematized the techniques and means of composite solutions flat animation for mobile applications. Features that distinguish flat animation from other animated products are defined. For the first time, a paper calendar with mobile interactivity has been developed and implemented. This opens up the possibility of creating innovative printing calendars.

Improving the methods of depreciation

2020 ◽  
Vol 19 (3) ◽  
pp. 520-540
Author(s):  
A.F. Chernenko ◽  
T.N. Maslova
Keyword(s):  
Production Process ◽  
Limit State ◽  
Production Costs ◽  
New Method ◽  
Ultimate Limit State ◽  
Universal Method ◽  
Scientific Methods ◽  
Fixed Assets ◽  
General Scientific ◽  
Ultimate Limit

Subject. The article deals with justification and development of a new method for calculating depreciation of fixed assets. Objectives. The purpose is to devise a universal method of depreciation, enabling to correctly assess the participation of fixed assets in the production process and reliably form production costs. Methods. The study employs general scientific methods of analysis. Results. We reviewed existing methods for calculating depreciation of fixed assets that are prescribed by laws and regulations on accounting and taxation, substantiated the need for improving the methods for calculating depreciation of fixed assets of commercial enterprises to form correct cost of production, reflect the real participation of fixed assets in the production process, obtain adequate information for analyzing the efficiency of use of fixed assets. The paper presents a new method to accrue depreciation of fixed assets from the perspective of the time the fixed asset reaches its ultimate limit state. The proposed method is not yet approved by legislative authorities and cannot be used for tax and accounting purposes. Enterprises can accrue depreciation under our method for the purposes of management accounting and analysis. Conclusions. Calculation of depreciation based on the useful life of fixed assets will permit to assess the degree of real participation of instruments of labor in the production process, to obtain objective information about depreciation of fixed assets.

scholarly journals Technological Aspect in the Concept of Advanced Development

2019 ◽  
Vol 10 (2) ◽  
pp. 275-287
Author(s):  
G. H. Batov ◽  
Z. H. Kumisheva ◽  
A. B. Tlisov
Keyword(s):  
Systematic Approach ◽  
New Technologies ◽  
Technological Development ◽  
Technological Aspect ◽  
Scientific Methods ◽  
Analysis And Synthesis ◽  
General Scientific ◽  
And Behavior ◽  
Advanced Development

Purpose: in the Arsenal of economic theory, there are many models applicable to the development of the country's economy. Currently, along with the need for the development of the digital economy, various paradigms are proposed, including advanced development. The purpose of the study is to show that advanced development is a multidimensional phenomenon, it includes many factors, including technology. The task is to reveal the role of technology in the advanced development of the region.Methods: the methodological basis of the study is based on the use of a systematic approach and General scientific methods: scientific abstraction, analysis and synthesis, generalization, system-structural analysis, methods of statistical analysis and groupings.Results: it is proved that in the conditions of increased competition between the countries the most acceptable is the transition to the paradigm of advanced development. The structure of the model of advanced development includes various factors, one of which is the technology with the capabilities that allow you to become important drivers of development. The adoption of the proposed approach will ensure sustainable technological development and increase the level of independence from external factors.Conclusions and Relevance: in order to manage emerging new technologies a new way of thinking and behavior is needed, they must be supported by appropriate institutions. This conclusion is due to the fact that the development of new technologies is subject to a certain rule, which is mandatory. The implementation of advanced development becomes possible in the event that economic entities will be able to fully master all the functionality of new technologies.

scholarly journals INNOVATIVE EXPERIENCE OF ITALY IN THE ORGANIZATION OF ENOGASTRONOMIC TOURISM ROUTES ON THE EXAMPLE OF THE WINE AND TASTE ROAD OF LOMBARDY

2019 ◽  
pp. 132-147
Author(s):  
Olena Oleksandrivna Motuzenko ◽  
Daryna Vadimovna Giancola
Keyword(s):  
Rural Areas ◽  
Practical Aspect ◽  
Practical Significance ◽  
Geographical Indication ◽  
Scientific Methods ◽  
Lombardy Region ◽  
Balanced Development ◽  
Analysis And Synthesis ◽  
General Scientific

The aim of the article is to investigate the role of products with a protected geographical indication in the economic and tourist development of the Lombardy region (Northern Italy) and to define tools for the balanced development of rural areas by means of enogastronomic tourism for their further implementation in Ukraine. Methodology. The research is based on general scientific methods of analysis and synthesis of information from official sources. Results. The meaning of the “Wine and Taste Road” is defined, described one of the best practices of organization a gastronomic route system on the example of the Wine and Taste Road system in the Lombardy region and the role of products with a protected geographical indication as objects of tourist attraction. Scientific novelty. The structural organization (organizational, managerial, component and territorial) of the Wine and Taste Roads system of the Lombardy region is revealed. Practical significance. In the practical aspect identified strategic directions of implementing the innovative experience of the Lombardy region in the process of development of gastronomic tourism in Ukraine.

scholarly journals Conducting judicial economic expertise related to bringing bankruptcy entities

2019 ◽  
pp. 139-144
Author(s):  
Oleksii Horlachuk
Keyword(s):  
Stable State ◽  
Balance Sheets ◽  
Financial Status ◽  
Scientific Methods ◽  
Fixed Assets ◽  
Analysis And Synthesis ◽  
General Scientific ◽  
Conducting Research ◽  
Court Expert

Purpose. The aim of the article is consideration and improvement of methodical techniques of forensic economic expertise in conducting research on the signs of bringing economic entities into bankruptcy. Methodology of research. The theoretical and methodological basis of the research is the scientific works of expert economists, legislative and regulatory acts. The following general scientific methods are used in the course of the study: analysis and synthesis, generalization – to determine the signs of bringing economic entities to a stable state of financial insolvency; abstract and logical – to form conclusions and suggestions. In addition to general research methods, special methods are also used: economic and mathematical modelling – to substantiate methodical techniques in the analysis of signs of bringing economic entities into bankruptcy. Findings. The essence and signs of bringing economic entities to sustainable financial insolvency, which is carried out by various veiled methods and schemes in their financial and economic activity, are considered. The use of this type of judicial economic expertise in the analytical component of the indicators characterizing the dynamics of fixed assets and long-term receivables, which is reflected in the balance sheets of the debtor enterprise, is substantiated. Originality. There has been further development of a study of methodological techniques for analysing the features of bankruptcy of economic entities. Practical value. The proposed methodological techniques can be used to improve the analysis of the signs of bankruptcy in court expert activity, as well as enterprises of different forms of ownership and management to take preventive measures, increase the efficiency of their activities. Key words: bankruptcy; bringing to bankruptcy; insolvency; debtor; accounts receivable; liquidity; financial status.

Modernizing the lending facility under concession agreements

2020 ◽  
Vol 26 (7) ◽  
pp. 1590-1609
Author(s):  
V.A. Rakhaev
Keyword(s):  
Financial Structure ◽  
Bank Lending ◽  
Early Termination ◽  
Scientific Methods ◽  
Financial Condition ◽  
Revenue Collection ◽  
Analysis And Synthesis ◽  
Financing Mechanism ◽  
General Scientific ◽  
The Russian Federation

Subject. The article addresses modernization of lending facilities under concession agreements. It is important for evaluating the terms of credit transactions, effectiveness of credit projects, and the concessionaire's ability to repay the loan. Objectives. The purpose is to review the current financing mechanism and underpin approaches to improving the credit facilities within concession agreements. Methods. The study rests on general scientific methods, like the systems and logical analysis and synthesis, principles of induction and deduction, financial calculation techniques. The analytical part employs the balance method, methods of financial coefficients and the method of technical and economic estimates. Results. I analyzed the financial structure and special characteristics of concession agreements, parameters of concessionaires’ activities; considered the types of risks inherent in bank lending under concession agreements, methods for their identification and mitigation; offered a mechanism of lending, including the structure of credit transactions, restrictions for the financial condition of concessionaires, additional requirements and penalties for their non-fulfillment. The findings can help banks define lending parameters for concession agreements. The provided recommendations may be useful for consideration by the authorities of the constituent entities of the Russian Federation. Conclusions. It is possible to reduce the risks of lending under concession contracts, if their terms and conditions are stable, and if the lost income of concessionaires is compensated in the event of early termination. Reasonable tariffs for works and services and increased revenue collection will promote this type of lending.

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