scholarly journals НАПРЯМИ ВДОСКОНАЛЕННЯ УПРАВЛІННЯ ДЕБІТОРСЬКОЮ ЗАБОРГОВАНІСТЮ

Author(s):  
Ванда З. Потій ◽  
Вікторія Л. Волівач

The paper offers an overall analysis of the level and dynamics of accounts receivable at Ukrainian enterprises by types of economic activity. A critical role in accounts receivable management is assigned to identification of factors affecting its occurrence. Hence, the factors of internal and external environment that may influence the size of receivables and provide the information basis for managerial decisions to reduce its net volume and simultaneously its share within the current assets have been explored. During the study, modern system theories in the area of finance and financial management as well as statistical analysis methods, in particular, comparative analysis and statistical comparisons methods were employed. The factors affecting their increase in the current assets have been revealed. Management solutions to resolve the above issues based on the factors facilitating prompt collection of receivables have been proposed. It is argued that accounts receivable makes a specific form of lending without interest, expiry date, and penalties. For its maintenance it is recommended to apply an interest rate and set payment term, and in the case of breaching the contract – to charge a fine. Regardless of the choice of the method of accounts receivable management, it is important to consider the impact factors (both external and internal). Receivables management will be effective only when the company will pay due attention to the specific characteristics of the above asset, its classification features, and identify the most significant factors that may affect its size in future.

Author(s):  
Evgeny Shumkin

This paper provides a theoretical analysis of the key factors that affect the process of making managerial decisions in business. The research objective was to reveal the palliative meaning of the impact of certain external conditions on entrepreneurship. The model of social relations of business entities is determined by their desire to meet their needs. The normativity of these relations depends on an external regulator that presumes their rationality and integrity. The state dictates "the rules of the game" and guarantees balanced social and legal opportunities for business entities. As a basic component of entrepreneurship, managerial activity depends on the collaboration of many external and internal factors. Under their impact, the abstract model of business activity faces conditions that determine the evolutionary path of a commercial organization. Permanently manifested factors form a "pattern" of managerial decisions that ensure either growth and profit or losses and financial and legal insolvency for the company. The quality of management decisions depends on how well the enterprise manages risks, resources, and uncertainty. The goal of a commercial organization is connected with the conditions of certainty and uncertainty, social utility and the overall economic good. Under such circumstances, an ideal competing market (Pareto efficiency) seems unlikely due to the fact that external and internal factors affecting the business sphere change the social relations that form them. As a result, economic, social, and legal risks increase, but the welfare of society does not, and individual economic entities bear financial and image losses.


2019 ◽  
Vol 11 (21) ◽  
pp. 6082 ◽  
Author(s):  
Judith Rosenow ◽  
Hartmut Fricke

Contrails are one of the driving contributors to global warming, induced by aviation. The quantification of the impact of contrails on global warming is nontrivial and requires further in-depth investigation. In detail, condensation trails might even change the algebraic sign between a cooling and a warming effect in an order of magnitude, which is comparable to the impact of aviation-emitted carbon dioxides and nitrogen oxides. This implies the necessity to granularly consider the environmental impact of condensation trails in single-trajectory optimization tools. The intent of this study is the elaboration of all significant factors influencing on the net effect of single condensation trails. Possible simplifications will be proposed for a consideration in single-trajectory optimization tools. Finally, the effects of the most important impact factors, such as latitude, time of the year, and time of the day, wind shear, and atmospheric turbulence as well as their consideration in a multi-criteria trajectory optimization tool are exemplified. The results can be used for an arbitrary trajectory optimization tool with environmental optimization intents.


2021 ◽  
pp. 1-13
Author(s):  
Jing Duan ◽  
Xiaoxia Wan ◽  
Jianan Luo

Abstract Due to the vast ocean area and limited human and material resources, hydrographic survey must be carried out in a selective and well-planned way. Therefore, scientific planning of hydrographic surveys to ensure the effectiveness of navigational charts has become an urgent issue to be addressed by the hydrographic office of each coastal state. In this study, a reasonable calculation model of hydrographic survey cycle is established, which can be used to make the plan of navigational chart updating. The paper takes 493 navigational charts of Chinese coastal ports and fairways as the research object, analyses the fundamental factors affecting the hydrographic survey cycle and gives them weights, proposes to use the BP neural network to construct the relationship between the cycle and the impact factors, and finally establishes a calculation model of the hydrographic survey cycle. It has been verified that the calculation cycle of the model is effective, and it can provide reference for hydrographic survey planning and chart updating, as well as suggestions for navigation safety.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jing Wang ◽  
Yinghan Wang ◽  
Yichuan Peng ◽  
Jian John Lu

Purpose The operation safety of the high-speed railway has been widely concerned. Due to the joint influence of the environment, equipment, personnel and other factors, accidents are inevitable in the operation process. However, few studies focused on identifying contributing factors affecting the severity of high-speed railway accidents because of the difficulty in obtaining field data. This study aims to investigate the impact factors affecting the severity of the general high-speed railway. Design/methodology/approach A total of 14 potential factors were examined from 475 data. The severity level is categorized into four levels by delay time and the number of subsequent trains that are affected by the accident. The partial proportional odds model was constructed to relax the constraint of the parallel line assumption. Findings The results show that 10 factors are found to significantly affect accident severity. Moreover, the factors including automation train protection (ATP) system fault, platform screen door and train door fault, traction converter fault and railway clearance intrusion by objects have an effect on reducing the severity level. On the contrary, the accidents caused by objects hanging on the catenary, pantograph fault, passenger misconducting or sudden illness, personnel intrusion of railway clearance, driving on heavy rain or snow and train collision against objects tend to be more severe. Originality/value The research results are very useful for mitigating the consequences of high-speed rail accidents.


Author(s):  
Changying Wang ◽  
Yunwei Zhang ◽  
Jing Zhang ◽  
Lingshan Wan ◽  
Chunyan Xie ◽  
...  

Context: Insomnia is prevalent among elderly individuals and has become a public health problem receiving increasing concern. Low sleep quality is related to a number of negative health outcomes. Objective: This research aims to investigate the sleep status of community-dwelling elderly individuals (aged 60 years or older) in Shanghai, China, to explore the impact factors affecting sleep quality. Methods: One street in Shanghai city was randomly selected, and 50% of the elderly residents were randomly selected as participants for a total number of 9,616 people. Investigations were conducted by indoor surveys through home doctors and paper questionnaires. For statistical analysis, univariate and multivariate regression analysis and the Spearman correlation model were performed using SAS 9.4 to analyze the effects of the impact factors on the sleep quality of elderly individuals. Results: Sleep quality is greatly affected by physical pain in both the elderly individual and the individual’s spouse. Healthy elderly people tend to have better sleep quality, and the more chronic diseases an elderly individual suffers, the worse their sleep quality is. In addition, the physical pain of a cohabiting spouse is one of the most significant impact factors influencing sleep quality. Conclusion: We suggest that community-dwelling elderly people maintain moderate outdoor activities and a healthy mental state, which will improve their sleep quality.


2021 ◽  
Vol 13 (2) ◽  
pp. 297-313
Author(s):  
Ekrem Gjokaj ◽  
Diana Kopeva ◽  
Nol Krasniqi ◽  
Henrietta Nagy

Abstract The agri SMEs in Kosovo are facing challenges that are reducing competitiveness and preventing it from fulfilling their production potential. The main constraints in increasing productivity and improving competitiveness are the low use of modern techniques and technologies in both production and management of enterprises, lack of funds, the low use of inputs, and the limited ability to meet international standards of food safety. This paper is focused on the analysis of the impact of agricultural SMEs in the rural economy of the country and the problems related to the impact. The data used for this analysis are the data conducted for the Farm Structure Survey (FSS) which includes the farmers’ list from Agricultural Records compiled by the Kosovo Agency of Statistics (KAS) in 2014, as well as the lists of beneficiaries for both direct payments/subsidies and for grants for the period of 2014 to 2017 received by the Agency for Agriculture Development. From the research results, significant factors having an effect on the annual income of agris SMEs are the following: income from the sale of agricultural products, income from subsidies, income from non-agricultural activities, income from salaries, remittances, and income from other activities.


Author(s):  
Maksim Viktorovich KHARNIKOV

We give the definition of the essence of the formation of teenager’s legal culture, which is understood as a purposeful, specially organized, managed social and pedagogical process that provides the assimilation of legal knowledge by teenagers, the manifestation of the legal position in socially useful activities. We also consider the impact factors of formation of legal culture of a modern teenager in society. The leading factors affecting teenager’s legal culture include a single national policy in the field of legal culture (“Fundamentals of State Policy of the Russian Federation in the Field of Legal Literacy and Legal Awareness of Citizens”), the organization of space for the participation of teenagers in socially significant activities and for the implementation of legal education (for example, the program “Do not Stumble!”), socializing the potential of the family in the process of legal education, the impact on the legal culture of the teenager media, first of all, Internet (methodical recommendations about placement on information stands, official Internet sites and other information resources of the educational organizations and bodies exercising management in the sphere of education, information on safe behavior and use of the Internet), legal education of teenagers in educational institution, attraction of the new subjects influencing formation of legal culture (interdepartmental interaction) (it is considered on the example of activity of the Children’s rights ombudsman and legal clinics), influence of features of teenage age.


2016 ◽  
Vol 14 (1) ◽  
pp. 125
Author(s):  
Júlia Peres Tortoli ◽  
Marcelo Botelho da Costa Moraes

The aim of this study is to analyze the impact factors and their effects on the corporate cash holdings in order to assist companies in achieving better financial management, corroborating the perpetuity of them. The sample consists of 917 observations of 131 listed companies in Brazil, from 2007 to 2013. The dependent variable used in this study is the natural logarithm of cash and cash equivalents divided by the total of net assets and the major independent variables are show in literature plus a dummy variable for passive financing through BNDES and a control variable for the financial crisis. The methodology used is regression with static and balanced panel data, with better results for fixed effects. Evidence is found that the variable distribution of dividends, higher level of liquid assets, existence of corporate governance, in addition to financial crisis, impact cash.


2021 ◽  
Vol 933 ◽  
Author(s):  
Mehdi Vahab ◽  
David Murphy ◽  
Kourosh Shoele

Precipitation in the forms of snow, hail, and rain plays a critical role in the exchange of mass, momentum and heat at the surfaces of lakes and seas. However, the microphysics of these interactions are not well understood. Motivated by recent observations, we study the physics of the impact of a single frozen canonical particle, such as snow and hail, onto the surface of a liquid bath using a numerical model. The descent, melting, bubble formation and thermal transport characteristics of this system are examined. Three distinct response regimes, namely particle impact, ice melting and vortex ring descent, have been identified and characterized. The melting rate and air content of the snow particle are found to be leading factors affecting the formation of a coherent vortex ring, the vertical descent of melted liquid and the vortex-induced transportation of the released gas bubble to lower depths. It is found that the water temperature can substantially alter the rate of phase change and subsequent flow and thermal transport, while the particle temperature has minimal effect on the process. Finally, the effects of the Reynolds, Weber and Stefan numbers are examined and it is shown that the Reynolds number modifies the strength of the vortex ring and induces the most significant effect on the flow dynamics of the snow particle. Also, the change of Weber number primarily alters the initial phases of snow–bath interaction while modifying the Stefan number of the snow particle essentially determines the system response in its later stages.


2021 ◽  
Vol 19 (4) ◽  
pp. e0209-e0209
Author(s):  
Mohammad Younesi-Alamouti ◽  

Aim of study: To investigate the impact factors affecting the greenhouse environment on energy consumption and productivity. Area of study: Alborz province of Iran during the period 2018–2020. Material and methods: In this study, 18 active units of greenhouse owners in Alborz province of Iran that had necessary standards were identified. Then, upper and lower amplitudes of the variables affecting productivity and energy consumption in greenhouses were calculated using a type-2 fuzzy neural network, Matlab 2017 software. Area, temperature, energy exchange, environmental evapotranspiration and relative humidity were studied as indicators. Main results: With each unit of temperature, energy consumption and productivity increased by 0.737% and 0.741%, respectively; with each unit of energy exchange, they increased by 0.813% and 0.696%, respectively; with each unit of evaporation and transpiration of the environment, they increased by 0.593% and 0.869%, respectively; and with each unit of humidity, they increased by 0.398% and 0.509%, respectively. Research highlights: The factors affecting the greenhouse environment such as area, temperature, evapotranspiration and relative humidity had a significant effect on productivity in studying greenhouses and therefore increasing their productivity. According to the results, the model’s ability in energy consumption was better than that for energy efficiency prediction. Also, greenhouse ranking was done by FAHP method.


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