scholarly journals CONCEPT OF “HIDDEN ASSETS” AND METHODOLOGICAL BASES FOR THEIR ASSESSMENT

2020 ◽  
Vol 6 (5) ◽  
pp. 54-63
Author(s):  
Borys Burkynskyi ◽  
Valeriy Goryachuk ◽  
Julia Nazarenko
Keyword(s):  
Development Strategy ◽  
Methodological Approach ◽  
Balance Sheet ◽  
Value Added ◽  
Economic Benefits ◽  
Point Of View ◽  
Methodological Approaches ◽  
The Difference ◽  
Definition Of ◽  
The Right

To assess the prospects of an enterprise and plan its activities, it is very important to know what assets it has, including hidden assets. Today, there is no single understanding of this concept. Some researchers attribute this to an underestimation of the company’s assets, others – to a lack of accounting for assets, or to insufficient use of assets. This is the result of applying various methodological approaches and insufficient research of this concept. On the ground of a methodological approach based on the identification of generic concepts and essential features, a generalized definition of the concept of “hidden assets” is proposed. These are assets, value of which on the company’s balance sheet is undervalued compared to their real value, or which are not reflected in the balance sheet, or which are underutilized and which are real assets, and which are capable to provide a competitive advantage or economic benefit. This definition of the concept of “hidden assets” allows to combine different existing points of view on this concept and to look at the capital of an enterprise in a broader context. The difference between the concepts of “hidden assets” and “accounted assets” from the point of view of law is considered separately. Assets that are recorded in the balance sheet belong to the enterprise based on ownership rights. As for hidden assets, as a rule, the enterprise in relation to them has the right to use only. Firstly, this applies to the leased fixed assets, human capital (use of time, knowledge and skills of specialists). In other words, the right to use is of crucial importance. In this case, the assets of the enterprise are considered as a set of rights to receive economic benefits. With such a broad view, the components of the hidden capital of an enterprise can be identified. Analysis of existing methodological approaches to the assessment of hidden assets has shown that they have significant methodological shortcomings and difficulties in applying and collecting the necessary initial data. Methodological bases for estimation of hidden assets are proposed based on the defined concept of “public value of an enterprise” as the sum of all assets used by an enterprise to create gross value added. Calculations have shown that the average share of hidden assets of Ukrainian enterprises in the period from 2012 to 2018 in the total volume of all assets is 33.7 %, and by type of economic activity from 14.3 % in construction to 70.1 % in agriculture. Hidden assets are the missing link in determining the level of capitalization of an enterprise. All other things being equal, the difference in the level of economic development of enterprises can be explained by differences in the volume and structure of their hidden assets. Hidden assets can be the key to creation of an enterprise’s development strategy.

scholarly journals Brand valuation: an innovative approach based on the risk difference

2021 ◽  
Vol 12 (1) ◽  
pp. 159-191
Author(s):  
Roman Skalický ◽  
Tomáš Meluzín ◽  
Marek Zinecker
Keyword(s):  
Thought Experiment ◽  
Methodological Approach ◽  
Balance Sheet ◽  
Value Added ◽  
Risk Difference ◽  
Brand Valuation ◽  
Study Approach ◽  
Valuation Method ◽  
Valuation Process ◽  
The Difference

Research background: Among academicians, a growing interest in brand valuation methods can be observed since the 1980s, when it became obvious that firms have off-balance sheet assets which have a significant effect on their value. Moreover, in a number of cases, the need to value the brand arises due to the reporting requirements or transactional and other intrafirm reasons. The existing methods used so far have commonly focused on changes in variables such as sale prices, changes in customer behaviour, or sales volumes and very often lead to different results, even when valuing the same brand. We believe that the risk factor has been neglected in these methods, although having a significant impact on the brand valuation. Purpose of the article: The aim of this paper is to formulate an alternative brand valuation approach based on the risk difference. This is defined as the difference between the risk to which a producer with a certain brand is exposed and the risk of the producer without a brand. Methods: Firstly, a set of assumptions was defined concerning the issue what conditions are required to be applied to use the proposed methodological approach. Next, the concept itself is formulated and tested while using the case study approach. Hence, in conditions of a model company, the method was verified with specific data. The results were also compared with the reproduction cost approach. Findings & value added: This paper presents a novel brand valuation method based on the risk difference. Building on a thought experiment, we compare an incumbent with a brand rather than with an average producer, which is a commonly used approach, with a new entrant to the market. We argue that in comparison to existing methods, our methodological approach reduces the number of unobservable inputs in the brand valuation process, and thus increases the accuracy and reliability of its results. Our method supports both researchers and practitioners to establish a better understanding between the well-established financial theories and new directions in brand valuation research.

DEFINITION OF THE PUBLIC SECURITY AND ORDERLINESS ENSURING MECHANISM IN UKRAINE

2018 ◽  
Vol 1 (11) ◽  
pp. 155-163
Author(s):  
Marina Aleksandrovna Kalievskaya
Keyword(s):  
Human Rights ◽  
Development Strategy ◽  
State Policy ◽  
The State ◽  
Point Of View ◽  
Public Security ◽  
National Priority ◽  
Institu Tions ◽  
Protection Of Human Rights ◽  
Definition Of

In this article, a model of the mechanism of ensuring public security and orderliness in accordance with the principles and tasks of the relevant institu- tions in public administration, taking into account resources, technologies, mea- sures for the state policy implementation in the spheres of ensuring the protection of human rights and freedoms, the interests of society and the state, combating crime, maintaining public security and order. It was found that ensuring public security and order in Ukraine is a mechanism for the implementation of national goals of state policy in the areas of ensuring the protection of human rights and freedoms, the interests of society and the state, combating crime, maintaining public security and order, by defining tasks according to certain principles. The idea is that if one considers the state policy in the spheres of ensuring the protec- tion of human rights and freedoms, the interests of society and the state, combat- ing crime, maintaining public security and order as a national priority (purpose, task), then the mechanism of ensuring public security and order in Ukraine needs coordination with the state development strategy. From the point of view of the implementation of the state policy in the areas of ensuring the protection of hu- man rights and freedoms, the interests of society and the state, combating crime, maintaining public security and order, the mechanism of ensuring public security and order in Ukraine can be considered as the main system providing intercon- nection such elements as institutions (implementing the specified state policy), resources (human resources, logistical, natural and so on, with the help of which it is possible to implement state policy), technologies (skills, knowledge, means and so on the implementation of state policy), measures (action plans), as well as external (internal) threats.

scholarly journals Lingvo-Pedagogical Understanding of the Concepts of “Discourse Competence” and “Patriotic Discourse”

2019 ◽  
Vol 9 (2) ◽  
pp. 1839-1844
Keyword(s):  
Historical Analysis ◽  
Educational Process ◽  
Point Of View ◽  
The World ◽  
History Of ◽  
Methodological Approaches ◽  
Discourse Competence ◽  
Definition Of ◽  
The University ◽  
Liberal Culture

The article attempts to comprehend the essence and possibility of forming discourse competence among foreign and Russian students with simultaneous immersion in patriotic discourse. It is highlighted that the addition of the humanitarian series of “History of Civilizations” and “Features of Russian Civilization” to the educational process at the university creates the necessary pedagogical conditions for organizing a special linguo-ethno-cultural environment that forms active social interaction of authors within the framework of the medical and patriotic linguistic scenario. The authors of the article conducted a semantic and historical analysis of interpretations of the concept of “patriotism” that were studied from the point of view of traditional and liberal culture. The article presents the results of a socio-pedagogical study of students' perceptions of this concept. The article describes various theoretical and methodological approaches to the definition of the concepts of “discourse” and “discursive picture of the world” as well as psycholinguistic features of the method of semantic differential. Special attention in the article is paid to the typologies of discourse presented in the scientific literature. The authors of the article present the principle of genre and the principle of thematic correlation as the basis for distinguishing between types of discourse and highlight differences in language and discursive pictures of the world. The tasks of educators is to form not only purely medical discursive competence, but also to immerse the listener in “correctly” interpreted picture, saturated with verbal patterns that allow to create statements of patriotic content.

scholarly journals Legal status of the agrarian exchange of Ukraine

2020 ◽  
pp. 37-40
Author(s):  
Anastasiia TEROSHKINA
Keyword(s):  
Legal Status ◽  
Operative Management ◽  
Point Of View ◽  
Government Agencies ◽  
Agricultural Producers ◽  
Legal Form ◽  
Non Profit ◽  
Legal Documents ◽  
Definition Of ◽  
The Right

In this paper presents and analyzes the concept of the Agrarian Exchange from the point of view of scientists of the economic and legal community, as well as the legislative definition of the corresponding concept. Particular attention is paid to the study of legal documents designed to regulate the activities of the Agrarian Exchange, to establish its legal status. The issues of organizational and legal form and legal status of the property of the Agrarian Exchange are also revealed. Due to some similarities between the Agrarian and Commodity Exchanges, an analysis of the comparison of these two entities is given. The analysis allowed finding fundamental differences concerning the subjects authorized to create the Agrarian Exchange. At the same time, the paper proposes the need to create a subject of the agricultural market in such an organizational and legal form as a non-profit company. First of all, it will be correlated with the legal status of the property owned by the Agrarian Exchange. The possibility of participation in the founding activities of the Agrarian Exchange of large agricultural producers is also considered. But only if the Agrarian Exchange operates in a certain organizational and legal form, which may allow such participation alongside government agencies. That is why, the right of operative management of property, which has the Agrarian Exchange, is decisive for the legislator in the possible choice of organizational and legal form of creation of this entity. That is why the paper is aimed at encouraging the need to adopt a new legislative act that will clearly provide the nuances of the creation, operation and termination of the Agrarian Exchange.

scholarly journals The next step for Artificial Intelligence in a globally connected economy

2021 ◽  
Vol 129 ◽  
pp. 04001
Author(s):  
Dumitru Alexandru Bodislav ◽  
Florina Bran ◽  
Carol Cristina Gombos ◽  
Amza Mair
Keyword(s):  
Artificial Intelligence ◽  
Machine Learning ◽  
Human Factor ◽  
Value Added ◽  
Point Of View ◽  
Business Analytics ◽  
Economic Point ◽  
Technological Breakthrough ◽  
Big Picture ◽  
The Difference

Research background: This research paper represents an overview of what artificial intelligence is, what are its roots, and what is the next big thing regarding the domain. In this paper we try to highlight how the domain is growing and what is the difference between the ideology, the business factor and the human factor. We try to create a big picture on the entire phenomenon by creating a parallel between machine learning, artificial intelligence and the influence of technological breakthrough from a hardware perspective. Purpose of the article: The paper is built as a tool in understanding technology, globalization and the pathway to success and scientific glory for what can be seen as the industry of artificial intelligence. The tools presented in the research have the purpose to create an easier path to how we can develop this domain by accelerating theoretical processing and business analytics that come together to form the next level of machine learning/artificial intelligence; research and development, everything being filtered from an economic point of view. Methods: The used research method is based on fundamental analysis of the artificial intelligence domain and its purpose in the complexity of globalization and economic development. Findings & Value added: The paper tries to offer a tool for building a better understanding of the next decade in the domain of artificial intelligence.

Лексическая неоднозначность в экспериментальных исследованиях: метаанализ

2020 ◽  
pp. 43-51
Author(s):  
Анжелика Дубасова
Keyword(s):  
Language Processing ◽  
Ambiguity Resolution ◽  
Experimental Studies ◽  
Lexical Ambiguity ◽  
Point Of View ◽  
Lexical Ambiguity Resolution ◽  
Ambiguous Words ◽  
Main Factors ◽  
The Difference ◽  
The Right

The article analyses experimental studies of lexical ambiguity (polysemy and homonymy). In total, 42 papers published between 1981 and 2017 were selected for analysis. Selected works were analyzed from the point of view of a) interaction of the main factors of lexical ambiguity resolution (meaning dominance and context), b) modularity/interactivity of language systems. The choice of these issues was caused by the fact that, despite a significant number of papers addressing them, a common theoretical model of lexical ambiguity resolution is still missing. The analysis concluded that none of the existing models could be chosen as the only true one. I believe that it is more promising to combine all models into one; in this case, we should not talk about “models” but about “algorithms” or “strategies”. This merge is compatible with the results of studies of hemispheric asymmetry, which showed that the right and left hemispheres differently process ambiguous words. This difference is projected on the difference between the two main points of view on language processing, interactive and modular. Also, as a result of the analysis, the properties of meaning dominance and context as the main factors influencing the perception of ambiguity are summarized, and the ways and possibilities of their interaction are determined. These factors can participate in the process of resolving ambiguity autonomously or together, with different functions, speed, and levels of perception.

PENERAPAN PSAP NOMOR 07 TENTANG AKUNTANSI ASET TETAP PADA KANTOR KEPOLISIAN RESOR KOTA LUBUKLINGGAU

2021 ◽  
Vol 4 (3) ◽  
pp. 961
Author(s):  
Norman Hadi ◽  
Sriyani Sriyani
Keyword(s):  
Financial Reporting ◽  
Financial Management ◽  
Balance Sheet ◽  
Economic Benefits ◽  
Point Of View ◽  
Police Station ◽  
Straight Line ◽  
Fixed Assets ◽  
The Government

The reform of state financial management in 2003 was aimed at realizing transparent and accountable government financial reporting. Reform of state financial management is the first step in improving the quality of state finances. In the government environment, fixed assets play an important role in government operations and also benefit the community. The problem studied is how the suitability of accounting for fixed assets at the Lubuklinggau Police with PSAP number 07 concerning Accounting for Fixed Assets from the point of view of recognition, measurement, presentation, and disclosure of Fixed Assets in Financial Statements. The research method used is a qualitative method, the method of data collection is carried out by means of observation and interviews with parties related to accounting at the Lubuklinggau Police Station. The results of this study are the Lubuklinggau Police Station has implemented Fixed Asset Accounting in accordance with PSAP 07, namely Assets are recognized when future economic benefits have been obtained and their value can be measured reliably, Fixed Assets are measured at cost, depreciation is carried out using a straight line and presented in Balance sheet according to PSAP 07.

Toward an optimal performance index for neurosurgical robot's design

Robotica ◽  
2009 ◽  
Vol 28 (2) ◽  
pp. 279-296 ◽  
Author(s):  
Alessandro Gasparetto ◽  
Vanni Zanotto
Keyword(s):  
Optimization Problem ◽  
Target Position ◽  
Point Of View ◽  
Performance Indices ◽  
The Past ◽  
Surgical Devices ◽  
Definition Of ◽  
The Right ◽  
Kinematic Point ◽  
Suitable System

SUMMARYIn the past years a large number of new surgical devices have been developed to improve the operation outcomes and reduce the patient's trauma. Nevertheless, the dexterity and accuracy required in positioning the surgical tools are often unreachable if the surgeons are not assisted by a suitable system. Since a medical robot works in an operating room, close to the patient and the medical staff, it has to satisfy much stricter requirements with respect to an industrial one. From a kinematic point of view, the robot must reach any target position in the patient's body, being as less invasive as possible for the surgeon's workspace. In order to meet such requirements, the right robot structure has to be chosen by means of the definition of suitable kinematic performance indices.In this paper some task-based indices based on the robot workspace and stiffness are presented and discussed. The indices will be used in a multiobjective optimization problem to evaluate best robot kinematic structure for a given neurosurgical task.

scholarly journals To the issue of defining and distinguishing vernacular, common slang and slang in Russian

2020 ◽  
Vol 18 (2) ◽  
pp. 79-90
Author(s):  
Marina A. Kropacheva ◽  
Ekaterina S. Litvinova
Keyword(s):  
Point Of View ◽  
Functional Language ◽  
Russian Linguistics ◽  
Standard Language ◽  
Language Varieties ◽  
The People ◽  
Communication Situations ◽  
The Difference ◽  
Definition Of ◽  
Colloquial Speech

Difficulties in describing such notions as vernacular, common slang and slang and the reference of certain lexical units or texts to a particular language phenomenon stem from the variety of opinions and ways of defining each of them. These debatable questions have become more distinctive in Russian linguistics with the growing contacts with European linguistic schools and therefore copying the terms without adapting them to Russian theory of language. The using of these terms is becoming chaotic due to the fact that modern Russian linguistics often neglects the basic achievements of Soviet linguistics in the field of distinguishing language varieties. The article considers two approaches to the definition of vernacular, common slang and slang: from the point of view of their being fully functional language varieties and from the point of view of their functional facilities. As a result of the analysis of the data about language varieties, a conclusion is drawn about the common and different in these concepts. If these notions considered as similar to major language varieties such as standard language, standard colloquial speech and territorial dialects, then they cannot be called fully functional language varieties, since they have an extremely vague social base, they are characterized by a low degree of standardization, functional diversity and the intersection of their lexical content. Thus, it can be concluded that such language phenomena belong to the specific kind of language variations that are defined by their transitional nature. If functional facility of vernacular, common slang and slang is considered, it is worth noting that there are a lot of stylistically marked lexical units in slang. They are slightly less numerous in vernacular, and even less numerous in common slang. This peculiarity stems from the fact that common slang includes lexical units able to function as the fillers of the gaps in standard language, standard colloquial speech or territorial dialects. It should be noted that the lexical units of all three language phenomena are used in various communication situations even by the people who are well versed in the norms of the standard language. The fact that lexical units belong to vernacular, common slang or slang does not prevent well-educated speakers from using all stylistic functions of such units. Speakers who know the difference between standard and slang or vernacular words are able to vary these language tools to attract the attention of a certain category of people (for example, for advertising, communicating with youth, etc.).

scholarly journals Improvement of Methodological Approaches to Determining Directions of Ensuring Financial Security of Insurance Companies of Ukraine

2021 ◽  
Vol 39 (5) ◽  
Author(s):  
Oleg A. Diegtiar ◽  
Olena A. Lutsenko ◽  
Liudmyla A. Polyvana ◽  
Tetiana A. Pushkar ◽  
Hanna A. Zhovtyak
Keyword(s):  
Methodological Approach ◽  
Financial Economic ◽  
Economic Security ◽  
Insurance Companies ◽  
Financial Security ◽  
Insurance Company ◽  
Insurance Sector ◽  
Destabilizing Factors ◽  
Methodological Approaches ◽  
Definition Of

Financial security of the insurance market significantly affects the financial, economic and social stability of society and should be included in the range of problems that are directly related to the issues of financial security of Ukraine. The main purpose of the article is to set out and solve the problem of improving methodological approaches to determining the directions of ensuring the financial security of insurance companies in Ukraine. The main functional tasks of financial security of insurance companies are identified. It has been proved that financial security is a component of economic security and a refined definition of this category has been provided. Destabilizing factors of influence on financial security of insurance companies have been identified and analyzed. A methodological approach to managing the financial security of an insurance company has been developed. A complex of proposals for the development of the insurance services market has been formed as a basis for strengthening the financial security of insurance companies. It was concluded that the insurance sector of Ukraine can actively develop provided that there is a clear theoretical and methodological justification of the toolbox, the implementation of a methodological approach to managing the financial security of the insurance company, taking into account all the problems and proposals for its continuous improvement and development in the changing conditions of the present.

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