scholarly journals STATISTICAL ANALYSIS OF THE RECEIVABLES OF ENTERPRISES OF HOUSING AND COMMUNAL SERVICES: ACCOUNTING SUPPORT

2020 ◽  
Vol 1 (3) ◽  
pp. 53-58
Author(s):  
Petro Kutsyk

The branch characteristics of activity of the enterprises of housing and communal services are defined with features of management of receivables: its absence of alternative concerning partially rendered services to consumers that would directly influence reduction of incomes of the enterprise of housing and communal services; its impossibility of resale of services, lack of clear control over the quality of services provided and its price, which leads to dissatisfaction with the social needs of the population; its lack of flexible discounts for honest payers of housing and communal services. The analysis of the structure of receivables of the population for the consumed housing and communal services of the enterprises of the Lviv region during April-August 2020 is carried out. It is established that the use of inefficient methods of housing management leads to low payment discipline of buyers, which contributes to the deterioration of the financial condition of the industry as a whole. Therefore, methods of accelerating the payment of receivables with appropriate reporting on the quality of services provided should be actively used. The dynamics of the amount of funds for which agreements on debt restructuring for housing and communal services have been concluded, and the amount repaid by consumers-debtors indicates increased activities on concluding contracts and gradual repayment of debts by consumers. In case of overdue receivables for housing and communal services, the consumer should be reminded of the need to pay the debt in different ways. These are in the form of a re-receipt, correspondent (send by registered mail on demand), SMS, or call, or direct visit of the housing and communal services department representative to the service object, and finding out the cause of existing receivables, the order of criteria for their classification into doubtful and bad types of receivables. The purpose of the research is to identify sectorial characteristics of housing and communal services, which determine the features of receivables management and improve the methodology of statistical analysis of receivables to identify causes of late payment of housing and communal services and ways to motivate consumers to repay debts. Methodology. The method of statistical analysis of receivables is developed to be carried out in three stages: analysis of the structure of receivables; analysis of the dynamics of receivables for communal services; analysis of the effectiveness of receivables restructuring. Results. The following stages of statistical analysis of receivables for housing and communal services are offered. Analysis of the structure of receivables to determine the types of housing and communal services for which we observe the largest and smallest share in total is proposed. Analysis of the dynamics of receivables for communal services to determine trends in indicators in the regional aspect is suggested. Analysis of the effectiveness of the restructuring receivables (provides for the calculation of the increase in the number of agreements on debt restructuring and assessment in the dynamics of repayment of these receivables) is proffered. Practical implications. We identified effective management methods of receivables of housing and communal services that improves the financial condition of the industry as a whole. Value/originality. The statistical analysis of the receivables of enterprise of housing and communal services has been further developed.

1976 ◽  
Vol 6 (4) ◽  
pp. 681-698 ◽  
Author(s):  
Lois K. Cohen ◽  
John D. Jago

The bases for the construction of sociodental indicators is discussed in the paper, considering several available indexes of oral health status (dental caries, periodontal disease, malocclusion, oral hygiene, and other oral conditions) as well as measures of quality of services. Very little research exists relating any of the above measures to social indicators such as personal life-style or cultural and ecological factors. Such expansion would enable dental indicators to be useful for purposes of policy decisions. Combining any dental indicators or set of indicators with a potential global social health index is discussed in terms of potential problems obscuring dentistry's cost to society. Dentistry, in addition, is offered as a system in microcosm-one which can be useful for purposes of polishing methodology for the social health indicator movement.


Author(s):  
Pavlo Kolomiiets

The statement of the problem of this research is conditioned by the results of the monitoring conducted by the author of the article on the quality of provision of educational services in the field of tax education and tax education to Ukrainian citizens, “the state of which does not satisfy the requirements that it faces in terms of building Ukrainian statehood, cultural and spiritual revival of the Ukrainian people. This is manifested primarily in the inadequacy of education to the needs of the individual, the social needs and worldly achievements of mankind; in the devaluation of the social prestige of education and intellectual activity; in distorting the goals and functions of education; bureaucratization of all links in the educational system. The dynamism inherent in modern civilization, the growth of the social role of the individual, the humanization and democratization of society, the intellectualization of labor, the rapid change of technology and technology all over the world, all require the creation of such conditions under which the people of Ukraine would become a constantly learning nation.”. The fundamental relevance of the investigated issues is, first of all, directly related to the official recognition that the directions of education development conducted during the 29 years of our country were not sufficiently systematic and complex in nature and therefore did not contribute to the formation of a comprehensive state policy in the field of education. Therefore, the relevance of the problem of improving the quality of tax, tax education and education of Ukrainian citizens is extremely important. The study is conditioned by the results of the monitoring conducted by the author of this article on the quality of provision of educational services in the field of tax education and tax education to Ukrainian citizens. Creating an actionable, real-life, small, compact and effective Tax Code of Ukraine will become a major source of tax knowledge and tax culture.


2004 ◽  
Vol 3 (4) ◽  
pp. 451-469 ◽  
Author(s):  
Cal Clark ◽  
Janet Clark

AbstractThis paper applies aggregate data analysis to explore the relationships among the economic development level, the status of women, and the quality of life in developing societies. In particular, it tests the hypothesis that the status of women is positively related to the quality of life even after the effects of economic growth and development are statistically controlled. Our analysis strongly confirms this hypothesis since the status of women in a society appears to rival the economic development level for explaining how good or ill is the quality of life enjoyed by its citizens. We undertook this study from the theoretical perspective that questions conceptualizing and measuring development simply in terms of the level and growth of GNP per capita. Rather, the social needs and quality of life in a society, the presumed consequences of development, are important as well.


2021 ◽  
Vol 3 (5) ◽  
pp. 57-92
Author(s):  
René Moreno Alfonso

This document carries out a normative and jurisprudential analysis on the model of the Social State of Law and Social Rights introduced by the 1991 Constitution, to validate its development. The main goal is to contrast the normative design with the reality of Colombian society to consider whether the social purposes of the state are met or if, on the contrary, the Social State of Law is a legal discourse and not a reality. To achieve such goal, the emergence and evolution of the concept of Social State of Law and its application in Colombian constitutionalism are taken into account; The study of social rights is carried out in conceptual and quantitative terms with satisfaction/deficiency indicators to identify the effectiveness degree those rights that allow the progress or setbacks of the Social State of Law to be concluded. The contrast among constitutional norms, jurisprudential rules and empirical data on the effectiveness of social rights lead us to the conclusion that in 30 years of legitimacy of the Colombian Constitution 1991-2021, the Social Rule of Law in our country is a fallacy that needs to be transformed into reality by social actors to undertake the programmatic content of the constitution. To fulfill social needs, there are legalpolitical instruments such as the National Development Plan and the Multi-Year Budgets, which meet public policy to procure the improvement and quality of life of Colombians and show that the Social State of Law is not a simple constitutional formula.


Author(s):  
Peng Zhao ◽  
Xuliang Zhuang ◽  
Wenzhong Liu ◽  
Bing Liang ◽  
Xuan Yang

With the development of our country's economy and society, the level of science and technology is constantly improving, and the construction industry is also booming. The construction technology has greatly affected the quality of civil engineering. Due to the rapid development of social economy, people's economic level and living standards have greatly improved. Therefore, people's requirements for the quality of civil engineering are getting higher and higher. Therefore, the construction company must continuously improve and innovate the civil engineering construction technology, and improve the quality of the construction project to meet the social needs.


1983 ◽  
Vol 4 (3) ◽  
pp. 52-60
Author(s):  
Diane E. D. Deitz ◽  
Douglas Cullinan ◽  
Michael H. Epstein

Single-subject research has provided an important technological base for the education and management of various handicapping conditions. To improve and extend the quality of services to the handicapped, practitioners in special education need to understand and interpret such research. Several considerations for evaluating single-subject research include the social validation of treatment goals and effects, the clarity and completeness of treatment descriptions, the generality of treatment results, and component analyses of treatment packages. The importance and evaluation of each of these considerations is discussed.


JURNAL CURERE ◽  
2019 ◽  
Vol 3 (2) ◽  
Author(s):  
Indah Simamora ◽  
Ratna Wahyuni

Along with the increase in the number of human population and economic conditions that are increasingly advanced, the public awareness of health is increasing. In addition, currently access to services for the Social Security Administering Agency (BPJS) is getting wider, the hospital must be able to add capacity to existing facilities and improve the quality of services. This study aims to implement the Fuzzy Servqual method and Quality Function Deployment on the quality of BPJS Health services in H. Adam Malik Hospital and determine which attributes are priority improvements. Data processing based on the criteria of the Fuzzy-Servqual method by determining fuzzy sets, fuzzyfication and defuzzyfication. determine the Gap and determine the priority of improvement using the Quality Function Deployment method. The results of this study indicate that all 19 BPJS service attributes provided by applying the Fuzzy Servqual method still do not meet patient expectations, because the value of patient satisfaction with services is still lower than the expectation value. Attributes that must be prioritized to improve their quality, namely: Revelation Attribute of Q2 with a gap value -3.68, Revelation Attribute of Q7 with a gap value of -1.58., Revelation Attribute of Q12 with a gap value of -1.58. The technical response that became the main target was the Procurement of Excellent Training Services, the addition of AC Fan in the inpatient room, making improvements to the facilities and infrastructure.


10.12737/1834 ◽  
2013 ◽  
Vol 7 (4) ◽  
pp. 45-50
Author(s):  
Досмухамед Нур-Ахмет ◽  
Dosmukhamed Nur-Akhmet ◽  
Татьяна Харитонова ◽  
Tatyana Kharitonova

This paper focuses on the problems of provision of educational services in additional education system even more specific category of consumers — children with disabilities and children with disabilities. The focus of the article is pointed to the ways of improving the quality of services provided, which are developed under the influence of many factors, both objective and subjective.


2014 ◽  
Vol 519-520 ◽  
pp. 1671-1674
Author(s):  
Ying Wang

In this work, we provide the basic information system for the improvement of nursing postgraduates training pattern in colleges and universities through discussing how to cultivate nursing postgraduates adapt to the social needs. With information applied methods of questionnaire survey and data analysis, we investigate the present situation of demands for nursing postgraduates in tertiary hospitals and nursing colleges and universities in Henan Province. The SPSS 18.0 is used for data analysis. From the analysis, we can conclude that colleges and universities should reform and improve the nursing postgraduates training programs, constantly improve the overall quality of postgraduates to make the cultivated postgraduates meet the social needs better.


2021 ◽  
Vol 244 ◽  
pp. 03018
Author(s):  
Batrbek Kozyrev ◽  
Eleonora Tsoraeva ◽  
Al-Azawi Nagam ◽  
Alda Chibirova ◽  
Aslanbek Kozyrev

The analysis of the use of the land fund of the Krasnodar Territory and the analysis of the rational use of land resources were conducted, using the following coefficients: coefficient of arable land, coefficient of plowing of the territory, and territory development coefficient. The paper discusses the techniques and methods of statistical analysis of the distribution of the land fund by categories of land in the Krasnodar Territory for 2005-2019. Since the area of land by categories changes in dynamics, the indicators of the growth rate, increase, and average values of the series were used. This gives an understanding of how intensively the land areas of the Krasnodar Territory change. The analysis of the use of the land fund of the Krasnodar Territory is necessary in order to determine the possibilities for a more rational and effective use of it, as well as to preserve and improve the quality of the land. Therefore, it is relevant.


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