scholarly journals ЗАГАЛЬНОВИРОБНИЧІ ВИТРАТИ: КОНЦЕПТУАЛЬНІ АСПЕКТИ ВІТЧИЗНЯНОГО ТА ЗАРУБІЖНОГО ДОСВІДУ ОБЛІКОВОГО ВІДОБРАЖЕННЯ

2014 ◽  
pp. 116-119
Author(s):  
М. В. Тюхтій ◽  
О. Г. Пономаренко
Keyword(s):  
Cost Allocation ◽  
Optimal Allocation ◽  
Enterprise Performance ◽  
Direct Impact ◽  
Overhead Cost ◽  
Tax Legislation ◽  
Foreign Countries ◽  
Definition Of ◽  
Methodological Difficulties

Повне визнання, розподіл та облікове відображен-ня загальновиробничих витрат має безпосереднійвплив на достовірність визначення собівартості, щокорелює з показниками результатів діяльності під-приємства. Методичні труднощі для практикуючогобухгалтера становить процес віднесення загальнови-робничих витрат до постійних і змінних, оскільки цейподіл в окремих ситуаціях має ознаки умовного. Це жстосується й визначення показника «нормальна по-тужність». Вітчизняні та зарубіжні наукові розроб-ки з означеної проблематики стосуються, передусім,вибору оптимальної бази розподілу загальновиробни-чих витрат. Дослідження проводилися у напрямі по-рівняльного аналізу різних варіантів баз розподілувитрат та їх адаптації до специфіки виробничогопроцесу в окремих галузях економіки. Увага такожнадається методичним підходам включення загаль-новиробничих витрат у собівартість реалізації заумов визначення її за нормами П(С)БО 16 «absorptioncost» та згідно з популярним у розвинених зарубіжнихкраїнах підходом «direct-costing», а також у світлівимог податкового законодавства. Full recognition, distribution and registration reflection overhead cost has a direct impact on the reliability of the determination of cost, which correlates with indicators of enterprise performance. Methodological difficulties for practicing accountant is the process of attributing overhead costs to fixed and variable, since this division in some situations a conventional signs. The same applies to the determination of "normal capacity". Domestic and foreign research and development of the abovementioned issues relating primarily base choosing the optimal allocation of overhead costs. Research conducted towards comparative analysis of different options cost allocation bases and their adaptation to the specific manufacturing process in specific sectors of the economy. Attention is also provided technical approaches include overheads in cost of sales in terms of its definition of the norms P (S) BU 16 «absorption cost» and according to popular in developed foreign countries approach «direct-costing», as well as in light of the requirements of the tax legislation.

SOCIOLOGICAL REFLECTIONS ON IDENTITY AND SOCIAL IDENTIFICATION: THE INDIVIDUAL IN AMBIGUOUS MODERNITY

2021 ◽  
Author(s):  
Anna Karnat
Keyword(s):  
Social Practice ◽  
Social Identification ◽  
The Self ◽  
The Social ◽  
Different Dimensions ◽  
Definition Of ◽  
The Individual ◽  
Individual Dimension ◽  
Methodological Difficulties

The paper examines the diverse ways of self-definition of individuals in a changing reality, which is attributed to a hybrid and ambiguous character. The emphasis is on identity discourse in the individual dimension. While questioning the possibility of clearly defining the Self in the world of diverse relations and ambiguous social reality, a dilemma arises: one identity or many identities? It should be pointed out here that there is a transition from identity as a complex and dynamic attribute (aspect) of the individual to the multiplicity of individual identities as a variety of its identifications with the objects of the social world. More radically, doubts can be raised here about the usefulness of the category of identity. Behind such thinking are not merely methodological difficulties in recognizing the different dimensions and contexts in which the individual defines his or her identity or identities. It is certainly possible to speak here of a different meaning attributed to the category of identity, especially in its theoretical-cognitive sense. The consequence of this is also the different meaning that is attributed to the utility of this category, i.e. its instrumental use for the self-determination of individuals. The stronger the adherence to the terminology of modernity, the stronger the indication of a possible and fully conscious (reflexive) project that identity may become for the constructively acting individual. Departure from modern nomenclature complicates the issues of defining identity itself, and thus also does not make the task easier in the sphere of social practice and does not provide easy utilitarian solutions. Moreover, the difficulties concern not only what individual identity is (or could be) in the functional sense, but also its very structure and the fundamental question of its durability (or at least relative stability) in the context of individualization.

State Failure and the Political Violence Phenomenon: A Comparative Analysis of Iraq and Syria Cases

2016 ◽  
Vol 4 (2) ◽  
pp. 170 ◽  
Author(s):  
K. Eylem Özkaya Lassalle
Keyword(s):  
Cold War ◽  
Political Violence ◽  
State Failure ◽  
The Political ◽  
Collective Violence ◽  
Short Run ◽  
Definition Of ◽  
The Cold War

The concept of failed state came to the fore with the end of the Cold War, the collapse of the USSR and the disintegration of Yugoslavia. Political violence is central in these discussions on the definition of the concept or the determination of its dimensions (indicators). Specifically, the level of political violence, the type of political violence and intensity of political violence has been broached in the literature. An effective classification of political violence can lead us to a better understanding of state failure phenomenon. By using Tilly’s classification of collective violence which is based on extent of coordination among violent actors and salience of short-run damage, the role played by political violence in state failure can be understood clearly. In order to do this, two recent cases, Iraq and Syria will be examined.

DEFINITION OF TIME SPENT ON REPAIR OF BUS TRANSMISSION UNITS TAKING INTO ACCOUNT TECHNOLOGICAL EQUIPMENT RELIABILITY

2020 ◽  
Vol 2020 (9) ◽  
pp. 29-33
Author(s):  
Sergey Bulatov
Keyword(s):  
Negative Impact ◽  
Probabilistic Method ◽  
Technological Equipment ◽  
Quality And Safety ◽  
Transmission Unit ◽  
Equipment Reliability ◽  
Hours Of Work ◽  
Definition Of ◽  
Time Decrease

The paper purpose is the effectiveness estimation in the technological equipment use, taking into account its reliability and productivity for defective transmission units of buses. The problem consists in the determination of time to be spent on repair of bus transmission units taking into account technological equipment reliability. In the paper there is used a probabilistic method for the prediction bus transmission units, and also a method of the dynamics of averages which allow ensuring minimum of costs for units downtime during repair and equipment cost. The need for repair of transmission units (gear box) arises on an average after 650 hours, the average productivity of the bench makes 4.2 bus / hour. The bench fails on the average after 4600 hours of work, the average time of the bench makes 2 hours. In such a way the solution of the problem specified allows analyzing the necessity of time decrease for transmission unit repair to avoid long downtimes of buses in repair areas without negative impact upon high repair quality and safety during the further operation.

Tests of jackhammers (formation of bench techniques)

2020 ◽  
pp. 28-32
Author(s):  
V.S. Vanaev
Keyword(s):  
Impact Energy ◽  
Bench Tests ◽  
Measuring Complex ◽  
Energy Indicators ◽  
Definition Of ◽  
Determination Of Parameters ◽  
Dynamic Indicators

Development of complex determination of parameters of jackhammers at bench tests is studied. The modern support of tests of jackhammers for the purpose of definition of their energy, vibration and noise indicators is considered. Descriptions of the SORP universal bench and UIPU measuring complex are given. Keywords jackhammer, bench, tests, processing object, energy indicators, impact energy, dynamic indicators [email protected]

Actual issues of valuation of businesses of the economic entity

2017 ◽  
Vol 31 (2) ◽  
pp. 156-162 ◽  
Author(s):  
O. V. Schneider
Keyword(s):  
Discount Rate ◽  
Accurate Prediction ◽  
Economic Activities ◽  
Business Valuation ◽  
Economic Entity ◽  
The World ◽  
Definition Of

The article summarizes the main approaches in the definition of business valuation the economic entity. In the process of business valuation, taking into account the risks of financial and economic activities necessary to obtain information on what stage the owner implements the business will receive income. The most difficult task is the impossibility of accurate prediction in determining the level of income and the determination of a discount rate capitalization of future incomes due to the instability of the economy, both in the country and around the world.

Designing of Outriggers for the Needs of the Vehicles Stability Testing

2018 ◽  
Vol 875 ◽  
pp. 71-76
Author(s):  
Victor Kryaskov ◽  
Andrey Vashurin ◽  
Anton Tumasov ◽  
Alexey Vasiliev
Keyword(s):  
Coefficient Of Friction ◽  
Computer Aided Design ◽  
Strength Analysis ◽  
Direct Impact ◽  
Stability Testing ◽  
Supporting Surface ◽  
Stability Tests ◽  
Computer Aided ◽  
Aided Design

This paper is dedicated to the issues of designing of outriggers for avoidance of vehicle tilting during its stability tests. An analysis of existing types of outriggers was done by authors as well as legislative requirements on them. The reliable and well-timed operation of outriggers largely depends on the height of their positioning on a vehicle. In order to determine this important parameter a special methodic of determining the tipping angle of the vehicle with the use of computer-aided design (CAD) was composed by authors. The article also contains some main principles of strength analysis of the structure a very important part of which became the necessity of determination of coefficient of friction between the outrigger sliders and the supporting surface. This coefficient has a direct impact on the value of transverse forces appearing at the ends of outrigger beams.

scholarly journals Betweenness centrality for temporal multiplexes

2021 ◽  
Vol 11 (1) ◽  
Author(s):  
Silvia Zaoli ◽  
Piero Mazzarisi ◽  
Fabrizio Lillo
Keyword(s):  
Information Flow ◽  
Real World ◽  
Betweenness Centrality ◽  
Temporal Structure ◽  
Shortest Paths ◽  
Single Layer ◽  
Distance Metric ◽  
Definition Of

AbstractBetweenness centrality quantifies the importance of a vertex for the information flow in a network. The standard betweenness centrality applies to static single-layer networks, but many real world networks are both dynamic and made of several layers. We propose a definition of betweenness centrality for temporal multiplexes. This definition accounts for the topological and temporal structure and for the duration of paths in the determination of the shortest paths. We propose an algorithm to compute the new metric using a mapping to a static graph. We apply the metric to a dataset of $$\sim 20$$ ∼ 20 k European flights and compare the results with those obtained with static or single-layer metrics. The differences in the airports rankings highlight the importance of considering the temporal multiplex structure and an appropriate distance metric.

Cathodoluminescence of SiO2/Si System

2009 ◽  
Vol 156-158 ◽  
pp. 487-492 ◽  
Author(s):  
M.V. Zamoryanskaya
Keyword(s):  
Activation Energy ◽  
Electron Beam ◽  
Rise Time ◽  
Silicon Oxide ◽  
Beam Current ◽  
Electron Beam Current ◽  
Electron Traps ◽  
Definition Of ◽  
Luminescent Centers

In this paper the new method for determination of luminescent centers concentration are discussed. While the possibility of electron traps determination and definition of its activation energy are suggested. The cathodoluminescent (CL) method was used. The determination of luminescent centers concentration in silicon oxide is based on the measurements of dependences of CL intensity on electron beam current. The presence and energy of activation of electron traps were studied by measurement of rise time and decay of luminescent band during the stationary irradiation of silica by electron beam.

Systemic Lupus Erythematosus Disease Activity Index 2000 Responder Index-50 Enhances the Ability of SLE Responder Index to Identify Responders in Clinical Trials

2011 ◽  
Vol 38 (11) ◽  
pp. 2395-2399 ◽  
Author(s):  
ZAHI TOUMA ◽  
DAFNA D. GLADMAN ◽  
DOMINIQUE IBAÑEZ ◽  
SHAHRZAD TAGHAVI-ZADEH ◽  
MURRAY B. UROWITZ
Keyword(s):  
Systemic Lupus Erythematosus ◽  
Clinical Trials ◽  
Disease Activity ◽  
Lupus Erythematosus ◽  
Activity Index ◽  
Disease Activity Index ◽  
Systemic Lupus ◽  
Original Definition ◽  
Definition Of

Objective.To evaluate the performance of the Systemic Lupus Erythematosus (SLE) Responder Index (SRI) when the SLE Disease Activity Index 2000 (SLEDAI-2K) is substituted with SLEDAI-2K Responder Index-50 (SRI-50), a valid and reliable index of disease activity improvement. Also, to determine whether the SRI-50 will enhance the ability of SRI in detecting responders.Methods.Our study was conducted on patients who attended the Lupus Clinic from September 2009 to September 2010. SLEDAI-2K, SRI-50, the British Isles Lupus Assessment Group measure, and the Physician’s Global Assessment were determined initially and at followup. SRI was determined at the followup visit according to its original definition using the SLEDAI-2K score and by substituting SLEDAI-2K with SRI-50.Results.A total of 117 patients with SLEDAI-2K ≥ 4 at baseline were studied. Patients had 1 followup visit over a 3-month period. Twenty-nine percent of patients met the original definition of SRI and 35% of patients met the definition of SRI when SLEDAI-2K was substituted with SRI-50. The use of SRI-50 allowed determination of significant improvement in 7 additional patients. This improvement could not be discerned with the use of SLEDAI-2K as a component of SRI. At followup visits that showed improvement, SRI-50 scores decreased to a greater extent than SLEDAI-2K scores (p < 0.0001).Conclusion.SRI-50 enhances the ability of SRI to identify patients with clinically important improvement in disease activity. SRI-50 was superior to SLEDAI-2K in detecting partial clinical improvement, ≥ 50%, between visits. These properties of the SRI-50 enable it to be used as an independent outcome measure of improvement or as a component of SRI in clinical trials.

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