scholarly journals Comparative analysis of foreign experience in accounting of machine and tractor fleet depreciation in agricultural organizations

2021 ◽  
pp. 83-96
Author(s):  
A. A. Efremov ◽  
I. L. Kovalev

The article presents a conceptual overview of modern approaches to accounting for depreciation of machine and tractor fleet in agrarian production used in different countries of the world. The emphasis is placed on the agricultural specifics, which determines the use of certain methods and tools for calculating depreciation charges. The mechanism of the influence of the operating conditions of agricultural machinery on the choice of the organization’s depreciation policy, as well as the distinctive principles of management accounting for depreciation at agricultural enterprises, is disclosed, the possibilities of taking into account a number of specific factors in the process of determining depreciation are considered – inflation, uneven operation of equipment, its repair cycle, etc. The problem of scientifically based distribution of the value of long-term assets over time is touched upon.

Author(s):  
Anatoliy Oronovsky ◽  
Ganna Tsap ◽  
Larysa Oronovska

The purpose of the article. To consider and analyze some aspects of the development of modern Ukrainian pop songs in the postcolonial period of the late XX - early XXI century. The methodology involves the use of a systematic approach to research, as well as the use of methods of analysis, synthesis, historical and comparative, which allowed analyzing the development of Ukrainian pop songs in the Soviet system and after independence when it was in the field of Russian influence. which is the glow of long-term colonial status. The scientific novelty is that for the first time the development of Ukrainian pop songs was considered not only in the context of art analysis but also the research of postcolonialism, which generally affected the development of Ukrainian culture of XX - early XXI century. Conclusions. Changes in music culture are evidence of the adaptation of the flexible mechanism of music creation to new operating conditions. And although it is difficult to predict further social changes and their impact on the formation of musical culture not only in Ukrainian society but also in the world, the main trends have already been outlined. They consist of a certain unification of musical and stylistic standards, which will eliminate the differences between performers of popular musical compositions around the world. Accordingly, globalization dictates fashion in the field of music culture. In general, at the beginning of the third millennium, Ukrainian pop song culture entered the context of European and world cultural processes and became the property of world music culture, and its brightest representatives occupy a worthy place among world masters. Keywords: pop, pop song, postcolonial influences, national self-identification.


Author(s):  
Camilla Toulmin

The Sahel has been a region of movement for millennia, as people cope with drought, search for better land, and seek out new economic opportunities. People move from rural to urban areas and from Mali to elsewhere in West Africa. For the people of Dlonguébougou (DBG), migration has become much more significant since 1980. Increasing numbers of people have left the village permanently, and their children will be urban dwellers. As described through interviews, both men and women want to spend some time away from the village, exploring the world and earning some cash. Becoming a long-term migrant is not usually a one-off choice, but a process over time, which leads one to stay away. Migrant earnings are key to purchase of assets and buying personal goods such as a motorbike, clothes, and mobile phones. For some, they say they see no future in bush villages like DBG.


2021 ◽  
Vol 273 ◽  
pp. 08023
Author(s):  
Dmitry Frolov ◽  
Milana Shevchenko ◽  
Natella Kosenko

The production costs of agricultural enterprises of 43 rural areas in the South of Russia, which systematically cultivate the same types of crops: winter and spring grains, pulse crops, maize, sunflower, potatoes and open field vegetables, has been investigated. Mathematical tools for cost forecasting and long-term planning of production of the most competitive species for profitable sales on the world (grain) and domestic product markets are shown.


2021 ◽  
pp. 1-8
Author(s):  
Dominika Strzałka-Rogal

This paper discusses the long-term vision of the historic city development, where buildings assume a new function over time. The discussion is based on the example of Palazzo Querini Stampalia and Fondaco dei Tedeschi – two monuments restored to Venice in a new, different role. In the comparative analysis of the transformation of the buildings, particular attention was paid to the cultural, social and economic context of the city. This article aims to review the strengths and weaknesses of the new-use scenarios, outlining the renovation of the monuments and its added value for cities. The author concluded that no matter what the new function of the building is, it is worth renovating them, because this way the heritage can survive and this should be the central objective of a long-term vision.


2021 ◽  
pp. 225-243
Author(s):  
Milorad Stamenovic

This paper presents different models of health systems in the world as well as selected important challenges that they face. Also, the paper presents historical and modern concepts of development of health cooperatives in selected countries, including the Republic of Serbia. Observing the long-term sustainability of different models of health systems, certain weaknesses are pointed out, but also the significant role of health cooperatives in these systems over time, both in the international and national context. A view of the work of health cooperatives during the COVID-19 pandemic in selected countries is presented with examples of innovations in organizational terms that health cooperatives have applied in order to increase efficiency and to respond to business and health challenges posed by the pandemic. A potential answer to the presented weaknesses of health systems is to consider establishing and strengthening health cooperatives, having in mind their role in those systems throughout history, with special reference to the Republic of Serbia where health cooperatives were founded during the 19th century. However, although Serbian health cooperatives were a model for the development of health cooperatives in the world, since 1949 health cooperatives in Serbia are almost non-existent. Following the genesis of the development of these organizations and their modern role in societies around the world, the conclusions indicate the flexibility and resilience of health cooperatives to adapt to new socio-economic conditions, innovation of these organizations shown over time, importance and contribution to societies during their history and during the emerging pandemic. Also, the need for a change in public policies is pointed out, which would enable the establishment of a larger number of health cooperatives in the Republic of Serbia in response to the growing challenges of the health system, following the example of the world.


Author(s):  
Preeti Mangar ◽  
Smriti Pradhan ◽  
Subecha Rai ◽  
Khusboo Lepcha ◽  
Vivek Kumar Ranjan ◽  
...  

SARS-CoV2 popularly known as (COVID-19) has presently received worldwide attention. It has been considered a pandemic by the World Health Organisation. Owing to its high transmittance factor the virus has brought about many deaths and spread to all the major countries of the world. Scientists and Researchers worldwide are giving their full efforts to develop a vaccine. In our present study, we have included the comparative analysis of the different spike glycoprotein sequences of the patients suffering from COVID-19 from different countries where this pandemic has occurred. Spike glycoproteins are the structural proteins that bring about the binding of the SARS-CoV-2 viral molecule to the ACE2 receptor of the host following which infection occurs. Through this data, we have shown the different point mutations in the spike glycoproteins that occurred over time in different countries as the disease progressed.


Teen Spirit ◽  
2020 ◽  
pp. 144-166
Author(s):  
Paul Howe

This chapter addresses some key forces reshaping society over the past century (or more) that have combined with the rise of adolescent character traits in interesting and often unexpected ways to produce the adolescent society we see all around us today. The critical development was the articulation and dissemination of a philosophy that rejects entrenched privilege and tradition in favor of individual freedom. Personal autonomy and freedom of choice for all — or more simply liberalism, in the classical sense of the term — became the defining principles of the modern age. Other leading thinkers seeking to understand the state of today's society focus less on abstract philosophical ideals and more on the material realities that shape our lives. One prominent perspective holds that the main force of change is capitalism, now the dominant economic system in most parts of the world. In thinking about other factors that can help us better understand the evolution of the adolescent society, there is one that deserves special extended attention: the dramatic expansion in educational opportunities for people of all backgrounds. One trend that has puzzled many observers is the long-term decline in political engagement even as education levels have risen steadily over time.


Author(s):  
Madeline Shanahan ◽  
Brian Shanahan

Melbourne’s urban parkscapes contain a range of memorials, monuments, and features, all of which have a role in the creation, performance, and reiteration of public memory and contemporary identity. These include a collection of sites and objects that originated in Australia’s pre-colonial and colonial past, but which were recontextualized and memorialized in the twentieth or twenty-first centuries. Despite the earlier origins of the material and remains incorporated at these sites, their subsequent recontextualization can tell us a great deal about the changing values and identities of the city’s communities over time. Thus, in this chapter we will argue that Melbourne’s urban parks have been used as places for reflection on the foundation stories of the city, and that through this engagement contemporary identities are reinforced, contested, and negotiated. Considerable attention has been paid previously to sites such as the Shrine of Remembrance, which commemorate Australia’s involvement in the World Wars, but in this chapter we will examine the practice and process of memorializing older material (see also Graff, Chapter 4, for examples of long-term memorial practices in Chicago). We are interested in what each site tells us about contemporary Melbourne’s changing relationship with its colonial and pre-colonial past, and the current nature of its post-colonial discourse. The terms ‘memorial’, ‘memorialization’, and ‘monument’ will appear throughout this chapter. We use ‘memorial’ to refer to an object erected or modified to commemorate an individual, organization, or event. This adheres to the literal definition (‘memorial’ 1, OED Online), but is also the way in which the term is used by local park and heritage authorities (City of Melbourne 2003: 1). By extension, ‘memorialization’ refers to the process by which something or someone is memorialized, or, as is more relevant to this chapter, the process through which an object or site becomes a memorial. We use the term ‘monument’ to refer more specifically to architectural or archaeological sites, which are commonly defined by their large or physically imposing presence (see Carver 1996). These may also have amemorial function, but they are not inherently defined by their commemorative value (Cooper et al. 2005: 240; Carman 2002: 46–7).


Author(s):  
Peter A. Kopp

This epilogue comments on hop culture from 2000-2012. It looks at transformations in technology and acreage, but also informs the reader that most hop farms in the Willamette Valley are fourth and fifth generation, emphasizing the long-term commitment from farming families. It also explains how the visibility of the hop (in the field and on supermarket shelves) and continuity of success despite challenges (while many other specialty crops failed) support part of initial thesis that because hops are grown in relatively few places in the world and have connected Oregon’s rural agriculture and urban production continually over time, the history offers an imaginative way of understanding place.


Author(s):  
Светлана Оголихина ◽  
Svetlana Ogolihina

In the article the research directed to detection of tendencies of development of cryptocurrencies in the world financial market on the base of which dynamics of cryptocurrencies in Russia and foreign countries is predicted is conducted. As three most perspective virtual currencies are selected by the author: Bitcoin, Ethereum and Litecoin. On the basis of carrying out the comparative analysis features, advantages and shortcomings of each of cryptocurrencies are revealed, dynamics of their capitalization for last period of 2017 is analyzed.The innovative technological frameworks created on the database of cryptocurrencies are considered, assessment of their efficiency is carried out. As a result of the conducted research the author offered own forecast of development of three cryptocurrencies based on the optimistic scenario till 2019. Within the forecast dynamics of growth of exchange rate in the long term and possible risks for investors is designated. In the inference conclusions are drawn and the main tendencies of development of cryptocurrencies in a pattern are defined.


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