scholarly journals MANAGEMENT OF INCOME AND EXPENDITURES OF THE ENTERPRISE: CONCEPT, CLASSIFICATION AND ORDER OF REFLECTION IN ACCOUNTING

2021 ◽  
Vol 8 (4) ◽  
pp. 66-70
Author(s):  
Larisa Shirshova ◽  
Alexander Zimin

In the article, the authors highlight the concept and classification of income and expenses of an enterprise, the author's polemic on the concept of income is presented. The order of reflection of income and expenses in accounting is considered.

1994 ◽  
Vol 37 (10) ◽  
pp. 56-73 ◽  
Author(s):  
H. Chen ◽  
P. Hsu ◽  
R. Orwig ◽  
L. Hoopes ◽  
J. F. Nunamaker

Logistics ◽  
2020 ◽  
Vol 4 (4) ◽  
pp. 29
Author(s):  
Erica Varese ◽  
Danilo Stefano Marigo ◽  
Mariarosaria Lombardi

The purpose of this article is to offer a literature review on the development and classification of inland terminals, later defined as “dry ports”. The aim of the paper is to analyze the extant literature on dry ports focusing on their concept, classification, function and technological processes. The review offers an updated structured approach to what is currently defined as a dry port. To this end, a structured keyword search in major electronic databases has been conducted to find related material. As there are many different names indicating dry ports in European, South East Asian and North American countries, the following keywords were used: “dry port”, “inland terminal”, “freight village” and “interporto/i”. The search was conducted in respect of the article title and text, abstract and keywords. The results show that there is no unanimous consensus concerning cataloguing of terrestrial nodal facilities serving port gateways. “Dry ports” have emerged as fundamental elements of the integration between the sea “system” and the land network. The increased interest in the genesis and development of dry ports has been accompanied by an abundant contribution of the scientific community, originating a thriving literature, which, however, does not find a common denominator.


Author(s):  
З. М. Абдулаева ◽  
И. М. Таймасханов ◽  
И. А. Ахмадова

Данная статья посвящена исследованию теоретических аспектов инновационного проектирования в современных условиях хозяйствования, в котором определены понятия, содержание и структурные компоненты инновационного проекта. В работе уточнены понятия «инновации», «инновационный проект», их экономическая сущность; сформирована классификация инновационных проектов по ряду признаков, обобщены авторские подходы научных деятелей к построению этапов его разработки и реализации. This article is devoted to the study of theoretical aspects of innovative design in modern economic conditions, which defines the concepts, content and structural components of an innovative project. The paper clarifies the concepts of «innovation», «innovative project», their economic essence; forms a classification of innovative projects by a number of features, summarizes the author’s approaches of scientists to the construction of stages of its development and implementation.


Author(s):  
Ruslan A. Baryshev

The university library is presented as a complex system that includes elements with various properties and challenges. Any structural change inevitably affects the activity of all its components. This paper discusses the concept of an anticipated smart library, the services that can be transferred to it, and its scheme of work and model. This paper presents a certain set of technical solutions deliverable through the smart library of a university. Over 200 publications, mainly by foreign scholars, have been analysed because of the lack of research in Russia on smart library services. The smart library system is designed to provide information services in any form and on any digital device through classical and service networks based on smart services. Smart library services are classified by two main characteristics: the library activity types (e. g. general services, scientific and educational) and the ways of obtaining information (e. g., traditional, online and smart). This paper presents the scheme of a smart library, based on which the model of a university smart library is constructed. The research results may be best limited to university libraries. The results have practical applications in the Library and Publishing Complex of Siberian Federal University. Consequently, a new library information environment has been developed and integrated into the university’s information space


CES Medicina ◽  
2019 ◽  
Vol 33 (2) ◽  
pp. 118-118
Author(s):  
Óscar Alejandro Bonilla-Sepulveda ◽  
Diana Carolina Giraldo-Santa

Introduction: Mastalgia is a frequent clinical symptom in general and gynecological medicine consultation. The objectives of this bibliographical review are: to define the diagnostic concept, classification and treatment of mastalgia. Methods: literature search in Pubmed, Scielo, Cochrane and Google Scholar, using the MeSH terms: mastodynia, mastalgia, breast pain, chest pain. The search limits were: full texts in English and Spanish, in humans and published during the last 10 years. Results: the physiopathology of the mastodynia is not caused by a single mechanism, but by different causes with independent pathways. The main mechanisms are hormonal, mammary density, neuropathic and extra-mammary. Conclusion: It is important to know the pathophysiology and classification of mastodynia, due to its therapeutic implications and possible association with breast cancer.


The article is devoted to one of the recent problems of terminography, which studies terminological dictionaries, deals with the development of principles and bases how to comply terminological lexicons of different types, concerns with their classification, as well as arrangement and unification of national terminology. The problem of classification of terminographic editions is of great importance: it constantly attracts meticulous attention of Ukrainian and foreign linguists, however nowadays there is no any unified set of features for distinguishing dictionaries. Is was specified that modern terminological lexicography requires a classified description of terminological dictionaries of different types. Linguists create typologies, classifications, as well as specific and typological classifications of dictionaries. Schematically, the hierarchy of subordination of special editions can be displayed as it follows: linguistic dictionaries (type) → system dictionaries (subtype) → professional dictionaries (class) → terminological dictionaries (kind) → … (variable kinds). The meaning of the term „typology” is broader than the essence of the concept „classification”. Correspondingly, it is proposed to use the term classification of terminological dictionaries to denote an arranged description of terminographic editions with their division into types, subtypes, classes, and subclasses according to common features and purpose. It is found out that examined reliable typologies and classifications of terminological dictionaries are structured as taxonomic systems based on pragmatic features. They determine the special purpose of dictionaries, divide them according to structural, functional and other features, and establish characteristic features of mega-, macro-, and microstructure of editions. The researched typologies and classifications are not complete, as they focus only on available terminological dictionaries. The necessity of terminological edition classification was proved; it should be noted that possible perspective of variable kinds of special editions for the needs of time and science should be taked into the account, in particular, the “dictionary of the future” – a terminological dictionary of a combined type.


1966 ◽  
Vol 24 ◽  
pp. 21-23
Author(s):  
Y. Fujita

We have investigated the spectrograms (dispersion: 8Å/mm) in the photographic infrared region fromλ7500 toλ9000 of some carbon stars obtained by the coudé spectrograph of the 74-inch reflector attached to the Okayama Astrophysical Observatory. The names of the stars investigated are listed in Table 1.


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