scholarly journals Operational Accounting: Transformation in the Digital Economy

2020 ◽  
Vol 7 (4) ◽  
pp. 43-51
Author(s):  
I. D. Demina ◽  
M. V. Polulekh

The research of the operational accounting problem is particularly relevant in the light of the large-scale tasks implementation for the digitalization of the economy, since its maintenance provides highlighting of production chains and economic operations. So far, this accounting does not have a solid theoretical and methodological basis, which complicates the development of specific recommendations for its formulation. The methodological framework of the study includes the theory and concept of operational accounting. There was carried out a retrospective analysis of theoretical and methodological provisions was carried out on that basis. The managerial essence of operational accounting and its specific character in Russian conditions — the planned beginning have been proved. The paper shows the necessity of refinement of the concept, adapted to the requirements of counter-planning and monitoring. The theoretical and practical significance of the research lies in the development of theoretical and methodological provisions of operational accounting. All this improves the organizational level of internal and external control over typical business processes of domestic production by establishing their relationship. This work can be of interest to government agencies when forming and implementing a national strategy for economic development.

2018 ◽  
pp. 172-182 ◽  
Author(s):  
Shengmin CAO

This paper mainly studies the application of intelligent lighting control system in different sports events in large sports competition venues. We take the Xiantao Stadium, a large­scale sports competition venue in Zaozhuang City, Shandong Province as an example, to study its intelligent lighting control system. In this paper, the PID (proportion – integral – derivative) incremental control model and the Karatsuba multiplication model are used, and the intelligent lighting control system is designed and implemented by multi­level fuzzy comprehensive evaluation model. Finally, the paper evaluates the actual effect of the intelligent lighting control system. The research shows that the intelligent lighting control system designed in this paper can accurately control the lighting of different sports in large stadiums. The research in this paper has important practical significance for the planning and design of large­scale sports competition venues.


Author(s):  
Morten Egeberg ◽  
Jarle Trondal

Chapter 8 draws attention to meta-governance and how the governing of reforms is affected by how reform processes are organized. The chapter asks how reformers can ensure support for large-scale reforms that are likely to attract profound resistance. The focal point of the chapter is a study of geographical decentralization of central government agencies. The chapter argues that successful meta-governance can be provided for by careful organization of the reform process. The empirical case studied is a large-scale relocation of government agencies in Norway during the early 2000s. In carrying out this reform, the government succeeded against the odds. Most importantly, research has revealed huge constraints on the instrumental control of large-scale reforms in general and of geographical relocation of organizations in particular. Yet, this chapter shows that large-scale reforms can be successfully achieved through careful crafting of the reform organization.


2001 ◽  
Vol 20 (3) ◽  
pp. 249-256
Author(s):  
Helena Mäkinen

This paper discusses the concept of a regional network as well as the empirical emergence of it in the Finnish pharmaceutical industry. A regional network is characterised by relatively stable relations between legally independent firms, which co-operate in spatial proximity. Financial, educational and research institutions are closely tied into these networks as are government agencies, trade associations, chambers of commerce and trade unions. The paper concludes that the new pharmaceutical industry in Finland has succeeded in building a growing regional network where actors work together in order to increase the value of the network. At the same time the network fosters industrial and economic development in the region.


Author(s):  
Yijun Liu ◽  
Milind Bapat

Some recent development of the fast multipole boundary element method (BEM) for modeling acoustic wave problems in both 2-D and 3-D domains are presented in this paper. First, the fast multipole BEM formulation for 2-D acoustic wave problems based on a dual boundary integral equation (BIE) formulation is presented. Second, some improvements on the adaptive fast multipole BEM for 3-D acoustic wave problems based on the earlier work are introduced. The improvements include adaptive tree structures, error estimates for determining the numbers of expansion terms, refined interaction lists, and others in the fast multipole BEM. Examples involving 2-D and 3-D radiation and scattering problems solved by the developed 2-D and 3-D fast multipole BEM codes, respectively, will be presented. The accuracy and efficiency of the fast multipole BEM results clearly demonstrate the potentials of the fast multipole BEM for solving large-scale acoustic wave problems that are of practical significance.


2021 ◽  
pp. 54-59
Author(s):  
E.I. Huseinova ◽  

The goal of the research is the specification of the effect of international mobility of labor resources on the social-economic development of a country, as well as the impact on the GDP volume. The main purpose set in the investigation is the study of international experience of the problem solution. Another goal of the research work is the international mobility of labor resources in conditions of national economy. The methods of analysis, grouping and analogy were used in the investigation. In the research work carried out by the author, the properties of international mobility of labor resources were commented, the factors and reasons of their occurrence specified as well. The analysis has been conducted and the system of effect mobility of labor resources on GDP growth in some countries and their impact on the state of labor market developed. Due to the research surveys, the reasons for development of international mobility of labor resources and direction of labor migration streams in Azerbaijan have been identified. The impact of international mobility of labor resources on social-economic development has been evaluated. Positive and negative impact of international mobility of labor resources on social-economic development of Azerbaijan, as well as setting measures on migrant admission as contributing country in case of negative effect have been specified in the innovation of research. Practical significance of the investigation lies in the regulation of international mobility of labor resources, introduction with experience of difference countries by the system of statistical figures and formation of their resources, grouping and using the data for problem solution in our country.


Author(s):  
Volodymyr Bondarenko ◽  
◽  
Oleksandr Filonenko ◽  
Mykhailo Petlovanyi ◽  
Vladyslav Ruskykh ◽  
...  

Purpose. Experimental studies of the interaction of blast-furnace and steel-making slags with open pit waters during their direct contact and assessment of the volume of filling of the formed man-made cavities during mining of mineral deposits. Methods. Based on the analysis, the current low level of metallurgical slag and the lack of real and effective directions of their large-scale utilization were determined. The laboratory studies of the interaction of metallurgical slags with open pit water at a certain time of interaction, generally accepted methods for studying the chemical composition and concentration of substances in water, computer-aided design software packages and drawings to determine the volumes of the open pit mined-out area were used. Results. The dynamics of changes in the products of interactions of steel-smelting slags with open-pit waters at a certain ratio and period of interaction was investigated. It was found that the concentration of pollutants upon contact of water with steel-making slag changes according to polynomial dependences on the time of their interaction, decreasing by the 30th day, which eliminates the danger for the aquifer. The safest type of metallurgical slag was recommended for the formation of the bottom layer of the backfill massif. The volumes of the mined-out area of the open pit were determined in detail to assess the volumes of placement of the backfill material based on metallurgical slags. Scientific novelty. The safety of the contact of backfill materials based on steelmaking slags with open pit water was scientifically proven, which is confirmed by the established polynomial patterns of changes in concentrations and pollutants from the ratio and time of interaction. Practical significance. The formation of the backfill massif on the basis of blast-furnace dump and steel-smelting slags will allow achieving an environmental effect, such as their safe disposal as a reclamation of technologically disturbed lands by mining and restoration of the economic value of the land plot, as well as preventing the formation of new dumps.


Author(s):  
Olexander Melnikov ◽  
◽  
Konstantin Petrov ◽  
Igor Kobzev ◽  
Viktor Kosenko ◽  
...  

The article considers the development and implementation of cloud services in the work of government agencies. The classification of the choice of cloud service providers is offered, which can serve as a basis for decision making. The basics of cloud computing technology are analyzed. The COVID-19 pandemic has identified the benefits of cloud services in remote work Government agencies at all levels need to move to cloud infrastructure. Analyze the prospects of cloud computing in Ukraine as the basis of e-governance in development. This is necessary for the rapid provision of quality services, flexible, large-scale and economical technological base. The transfer of electronic information interaction in the cloud makes it possible to attract a wide range of users with relatively low material costs. Automation of processes and their transfer to the cloud environment make it possible to speed up the process of providing services, as well as provide citizens with minimal time to obtain certain information. The article also lists the risks that exist in the transition to cloud services and the shortcomings that may arise in the process of using them.


2021 ◽  
Vol 1 (1) ◽  
pp. 36-43
Author(s):  
Jia Liu ◽  
Lun Li

Capital, natural resources, technology and education are often considered to be the most important factors in improving the level of economic development. China is in the "efficiency-driven" stage of economic development. There are objective laws in the development of education level and economic growth, but they interact with each other. Economic growth provides the foundation and necessary conditions for the development of education. At the same time, the role of education in promoting economic growth is also very obvious. Based on the perspective of postgraduate training, this paper studies the role of education in economic efficiency-driven, through the study of theory, data collection and empirical analysis, combined with the development characteristics of China's higher education, and compares China's and US higher education policies to guide China's higher education. The development of education, and then promote the transformation of China into the "innovation-driven" stage, has certain theoretical and practical significance.


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