scholarly journals Methods for diagnostics of bankruptcy of agricultural enterprises

2021 ◽  
Vol 2 (99) ◽  
pp. 240-247
Author(s):  
I. M. Novak ◽  
◽  
K. V. Suhetska
Keyword(s):  
Modern Science ◽  
Agricultural Activity ◽  
Main Task ◽  
Agricultural Enterprises ◽  
Financial Condition ◽  
Modern Development ◽  
Management Diagnostics ◽  
Definition Of ◽  
Scientific Practical ◽  
Main Component

Modern science pays a lot of attention to solving issues of the company's functioning under the influence of crisis phenomena and processes. Nevertheless, the conditions of modern development associated with high risk, sudden transformations, crises and shocks, the main task is set by the study of the latest elements of company diagnostics. Based on this, diagnostics of the company's crisis state is a fundamental component of the successful development of agricultural companies. It is considered as one of the areas of economic diagnostics and is closely related to the diagnostics of the threat of bankruptcy. It is also important to note that the main component of diagnosing the level of effectiveness of antisipative management of enterprises with an agricultural direction is the definition of a system of criteria for identifying specific causes leading to a crisis situation and a failure in agricultural activity, which has a very important scientific, practical and methodological significance for economic science.The main purpose of the article is to study the problem of bankruptcy diagnosis at domestic enterprises, substantiation of theoretical provisions and development of practical recommendations for improving the diagnosis of antisipative management of enterprises in the system of management diagnostics. The article identifies the main tasks facing enterprises seeking to prevent and prevent the onset of crisis situations, analyzes the stages of diagnosis and considers the main models for predicting the bankruptcy of the enterprise. It was found that the models show real results only in the conditions for which they were created. That is, it is necessary to develop a model in which the assessment of the financial condition of agricultural enterprises would be based on domestic accounting and reporting standards, which would use the statistical, information base of domestic enterprises taking into account the specifics of the industry.

scholarly journals Cycle-oriented approach to building a model of production costs

2020 ◽  
Vol 17 ◽  
pp. 00124
Author(s):  
Elena P. Polikarpova ◽  
Igor E. Mizikovskiy
Keyword(s):  
Cost Management ◽  
Modern Science ◽  
Management Control ◽  
Point Of View ◽  
Production Costs ◽  
Production Cycle ◽  
Agricultural Activity ◽  
Management Tools ◽  
Agricultural Enterprises ◽  
Oriented Approach

Modern science and practice does not have a sufficient set of cost management tools, taking into account the duration of the production cycle, characteristic of agricultural activity. The implementation of a cycle-oriented approach to building a model of production costs was based on studying the existing options for classifying production costs, which were supplemented with features from the perspective of managing long production cycles. As a result of the study, a model of production costs was built from the point of view of a cycle-oriented approach, as well as a model of production costs from the standpoint of features of a long production cycle. The model can serve as the basis for the formation of the information space of cost management, control and cost analysis in the economy of agricultural enterprises.

scholarly journals Chaos and Order: Contemporary Cosmology and Myth

2020 ◽  
Vol 15 (4) ◽  
Author(s):  
Milan Tomašević
Keyword(s):  
Modern Science ◽  
Cultural Dimension ◽  
Main Task ◽  
Stephen Hawking ◽  
Modern Cosmology ◽  
History Of ◽  
The Creation ◽  
Definition Of ◽  
The Universe ◽  
Concise Definition

The paper offers a definition of cosmology and its connections with mythology, and presents contemporary theories as a secular mythical narrative suitable for anthropological analysis. The paper is dedicated to emphasizing the folklore characteristics of modern cosmology and points to the importance of popular cosmological narratives as reading that contains culturally, philosophically and even religiously relevant elements. Special attention is paid to cosmogonic myths that describe the state of the universe before the creation of space and time. A parallel has been drawn between modern cosmology and conventional cosmogonic myths. In the end, the paper offers a concise definition of popular cosmology and recalls the most important authors and popularizers of modern theories. The main task of the paper is to present the basic concepts that can contribute to a complete understanding of the anthropological character of the presentation of contemporary cosmology that we encounter in popular narratives. The aim of such an analysis is to observe the depth of the significance of modern science for creating a philosophical picture of the world that inherits secular worldviews. By treating popular cosmology as a modern myth, the paper presents a new dimension of the significance of scientific theories for today's civilization. Such an approach unravels the strictly positivist halo of cosmology and points to its anthropological character. The concepts highlighted in the paper serve as an illustration of the significance that the image of the universe and the position of the Earth has for the history of civilization. By presenting the cultural dimension of cosmology, it opens a space for dialogue between different branches of scientific research, i.e. it contributes to the communication of philosophy and science. Equally important, by illuminating the folklore character of the narrative of the origin and history of the universe, a training ground is created for philosophers and theologians who, in their own ways, interpret the creation of everything around us. By drawing attention to authors such as Neil deGrasse Tyson, Lawrence Kraus, Stephen Hawking, Michio Kaku and others, as contemporary bards and narrators, the paper seeks to contribute to the understanding of popular cosmology as an expression of modern man's need for great stories, for narratives that transcend the spatial and temporal frames of one generation, and that is exactly what myths do.

DIRECTIONS FOR PROVISION OF PUBLIC BODIES’ TRANSPARENCY AND ACCOUNTABILITY IN CONDITIONS OF PARTICIPATORY DEMOCRACY DEVELOPMENT

2018 ◽  
Vol 1 (11) ◽  
pp. 144-154
Author(s):  
Olga Mykhailоvna Ivanitskaya
Keyword(s):  
Public Administration ◽  
Participatory Democracy ◽  
Main Task ◽  
The Public ◽  
State Governance ◽  
Legislative Initiative ◽  
The Government ◽  
Definition Of ◽  
The Right ◽  
Transparency And Accountability

The article is devoted to issues of ensuring transparency and ac- countability of authorities in the conditions of participatory democracy (democ- racy of participation). It is argued that the public should be guaranteed not only the right for access to information but also the prerequisites for expanding its par- ticipation in state governance. These prerequisites include: the adoption of clearly measurable macroeconomic and social goals and the provision of control of the processes of their compliance with the government by citizens of the country; ex- tension of the circle of subjects of legislative initiative due to realization of such rights by citizens and their groups; legislative definition of the forms of citizens’ participation in making publicly significant decisions, design of relevant orders and procedures, in particular participation in local referendum; outlining methods and procedures for taking into account social thought when making socially im- portant decisions. The need to disclose information about resources that are used by authorities to realize the goals is proved as well as key performance indicators that can be monitored by every citizen; the efforts made by governments of coun- tries to achieve these goals. It was noted that transparency in the conditions of representative democracy in its worst forms in a society where ignorance of the thought of society and its individual members is ignored does not in fact fulfill its main task — to establish an effective dialogue between the authorities and so- ciety. There is a distortion of the essence of transparency: instead of being heard, society is being asked to be informed — and passively accept the facts presented as due. In fact, transparency and accountability in this case are not instruments for the achievement of democracy in public administration, but by the form of a tacit agreement between the subjects of power and people, where the latter passes the participation of an “informed observer”.

О вопросах фольклоризма в письменной литературе

2019 ◽  
pp. 31-33
Author(s):  
Суусар Искендерова
Keyword(s):  
Modern Science ◽  
Folk Songs ◽  
Point Of View ◽  
The Past ◽  
Scientific Term ◽  
Literature Culture ◽  
Definition Of ◽  
The Relationship

Аннотация: Исследование проблемы фольклоризма является наиболее актуальной в современной науке о фольклоре. На разных этапах развития художественной литературы для формирования индивидуального творчества писателя особенно значимым становятся фольклорные жанры, сюжетные мотивы и художественные средства. В статье рассматривается связь письменной литературы и фольклора, особенно точка зрения проблеме фольклоризма в прошлом и их анализ. Термин «фольклоризм» начал использоваться советскими исследователями учеными как научный термин еще в 1930-х гг. Термин «фольклоризм» используется в различных сферах культуры, а в этой статье мы будем рассматривать в литературе. Несмотря на то, что на протяжении многих лет этот вопрос изучается литературоведами, фольклористами, все -таки нет единого теоретического определения понятия. Ключевые слова: фольклор, фольклоризм, литература, культура, письменная литература, художественная литература, оседлый народ, пословицы и поговорки, фольклорные песни. Аннотация: Көркөм адабияттын өнүгүүсүнүн ар кайсы баскычтарында сүрөткердин жеке чыгармачылыгынын калыптанышы үчүн фольклордук жанрлар, сюжеттер, мотивдер жана көркөм каражаттар айрыкча мааниге ээ. Макалада жазма адабият менен фольклордук карым-катышы, айрыкча фольклоризм маселеси жөнүндө мурдагы көз караштарга кайрылып, аларга талдоо жүргүзүү менен бирге автор өз байкоолорунда келтирет. “Фольклоризм” деген илимий термин 1930-жылы баштап колдонула баштаган. “Фольклоризм” термини маданияттын түрдүү сфераларында кеңири колдо- нулат, бул жерде адабияттагы колдонулушун каралат. Макалада адабий материал менен фольклордук байланышын терең түшүнүү үчүн адабий фольклоризм маселесинин талаштуу жактары каралат. Түйүндүү сөздөр: фольклор, фольклоризм, адабият, маданият, жазма адабият, көркөм адабият, көчмөн калк, макал-лакап, фольклордук ырлар. Annotation: The study of the problem of folklore is the most relevant in the modern science of folklore. At various stages in the development of fiction, folklore genres, plot motifs, and artistic means become especially significant for the formation of the writer's individual creativity. The article examines the relationship between written literature and folklore, especially the point of view of the problem of folklorism in the past and their analysis. The term "folklorism" began to be used by Soviet scholars as a scientific term back in the 1930s. The term "folklorism" is used in various fields of culture, and in this article we will consider in the literature. Despite the fact that for many years this issue has been studied by literary scholars, folklorists, all the same there is no single theoretical definition of the concept. Keywords: folklore, folklorism, literature, culture, written literature, fiction, settled people, proverbs and sayings, folk songs.

scholarly journals Digital management of financial condition of agricultural enterprises

2019 ◽  
Vol 403 ◽  
pp. 012134
Author(s):  
Victor Tkach ◽  
Ekaterina Medyukha ◽  
Natalya Zemlyakova ◽  
Lyubov Pudeyan ◽  
Kristina Chanturia ◽  
...  
Keyword(s):  
Agricultural Enterprises ◽  
Financial Condition ◽  
Digital Management

Contemporary psychosurgery and a look to the future

2001 ◽  
Vol 95 (6) ◽  
pp. 944-956 ◽  
Author(s):  
Robert P. Feldman ◽  
Ronald L. Alterman ◽  
James T. Goodrich
Keyword(s):  
Modern Science ◽  
Psychiatric Disease ◽  
Content Type ◽  
Current State ◽  
Mind And Brain ◽  
Patient Selection Criteria ◽  
Definition Of ◽  
Historical Developments ◽  
The Mind ◽  
Fine Print

Object. Despite a long and controversial history, psychosurgery has persisted as a modern treatment option for some severe, medically intractable psychiatric disorders. The goal of this study was to review the current state of psychosurgery. Methods. In this review, the definition of psychosurgery, patient selection criteria, and anatomical and physiological rationales for cingulotomy, subcaudate tractotomy, anterior capsulotomy, and limbic leukotomy are discussed. The historical developments, modern procedures, and results of these four contemporary psychosurgical procedures are also reviewed. Examples of recent advances in neuroscience indicating a future role for neurosurgical intervention for psychiatric disease are also mentioned. Conclusions. A thorough understanding of contemporary psychosurgery will help neurosurgeons and other physicians face the ethical, social, and technical challenges that are sure to lie ahead as modern science continues to unlock the secrets of the mind and brain.

Financial State of Utilities and Ways to Improve It

2021 ◽  
Vol 26 (1) ◽  
pp. 30-36
Author(s):  
Valentyna Glukhova ◽  
◽  
Kristina Kravchenko ◽  
Keyword(s):  
State Regulation ◽  
Public Utilities ◽  
Financial Policy ◽  
Main Task ◽  
Efficient Operation ◽  
Financial Condition ◽  
Transport Services ◽  
Fixed Assets ◽  
Utility Companies ◽  
High Level

Annotation. Introduction. One of the key tasks of the formation of a socially oriented economy is to ensure a high level and quality of life of the population, which implies the satisfaction of the most necessary needs of citizens in comfortable housing, energy, sanitary and technical, transport services, etc. Satisfaction of the above needs is possible only under the condition of the efficient and uninterrupted functioning of utilities, since the main task of the utilities is to provide the population with heat, water, gas, electricity and other services on which the comfort of housing, the state of human health, the constant mode of operation of enterprises, improvement districts, ecological state of settlements. The efficient operation of enterprises of communal ownership largely depends on their financial condition. Therefore, the study of the development and financial support of public utilities, the effectiveness of their activities is relevant, especially in the context of decentralization. Now, the problems of public utilities require much attention, among which their financial condition is significant. Purpose. The purpose of the work is to analyze and study the financial condition of utilities and develop proposals for its improvement. Results. The article considers, analyzes and compares such indicators of the financial condition of utility companies in some cities of Ukraine as: financial results, depreciation of fixed assets, return on assets, absolute liquidity ratio. Factors influencing the financial results of utilities have been identified. The main ways to improve the financial condition of utilities have been identified. Conclusions. According to the results of the analysis of their financial condition, the prevailing loss, high level of depreciation of fixed assets and low capital productivity of most enterprises in this industry have been determined. The reasons for this situation are the lack of effective directions of financial policy in this area, the imperfection of the regulatory framework and miscalculations in the management of financial resources. The current state of this industry gives grounds to talk about the need to improve the effectiveness of its state regulation in order to solve the basic problems of its socio-economic development.

Developing a Philosophy of Scientific Advancement in Muhammadiyah Higher Education Institutions Based on Al-Islam and Kemuhammadiyahan (AIK) Principles

Afkaruna ◽  
2021 ◽  
Vol 17 (1) ◽  
Author(s):  
Syamsul Anwar
Keyword(s):  
Modern Science ◽  
Science And Religion ◽  
Higher Learning ◽  
Scientific Development ◽  
Broad Definition ◽  
Internal Reasons ◽  
Scientific Advancement ◽  
Scientific Philosophy ◽  
Definition Of ◽  
Learning Institutions

This article addresses critical ideas about constructing scientific philosophy within the Muhammadiyah and ‘Aisyiyah Higher Learning Institutions (PTMA) circles through the concept of integrating Al-Islam and Kemuhammadiyahan (Islam and Muhammadiyah Principles), abbreviated as AIK, into the process of developing knowledge and science. Thus, the author provides a broad definition of AIK and distinguishes it into three main aspects. In the next step, the author explains two reasons for developing scientific philosophy in PTMA, including internal reasons in Muhammadiyah and Islam and external ones related to the development of modern science. Consequently, two approaches can be applied to integrate AIK into scientific development through objective and subjective approaches. In definition, the objective approach is a way of dealing with the issues through analyzing and re-building the structure of science it including paradigm (ontology), theories and methods (epistemology), and applications (axiology). In contrast, the subjective approach is the enrichment of the scientist through considering science and religion as complementary instead of contradictory.

PROBLEMS AND PRIORITY AREAS FOR APPLYING DIGITAL TECHNOLOGIES IN RUSSIAN AGRICULTURE

2020 ◽  
Vol 10 (7) ◽  
pp. 1390-1398
Author(s):  
M A. Bryzgalina ◽  
Keyword(s):  
Mobile Communications ◽  
Business Processes ◽  
Agricultural Sector ◽  
Digital Technologies ◽  
Digital Economy ◽  
Economic Activities ◽  
Agricultural Enterprises ◽  
Livestock Breeding ◽  
Rational Version ◽  
Definition Of

This paper discusses the implementation of digital technologies in the production sector and business processes of agricultural enterprises in Russia. Implementation of digitalization into the economic entities’ business activity is necessary in order not only to increase the speed of their functioning several times, but also to open up new, broader opportunities for their development in the future. Currently, in the Russian Federation, the main leaders in the development of digital technologies are, first of all, IT companies, as well as organizations operating in the field of media, finance and insurance. The level of digitalization in the real sector of the economy is significantly lower, while the agricultural sector is in last place for this indicator. This article reflects the prerequisites for the development of the digital economy in the world, which include the automation of production technologies and business processes, as well as penetration into the social sphere of the countries of the global Internet and mobile communications. The author considered a number of interpretations of the concept of “digital economy”, of which, in her opinion, the most rational version of the definition of the term under consideration was selected. Within the framework of the study, the prerequisites for the effective implementation of innovative technologies in the economic and social spheres of enterprises’ activities were determined, and the main factors and conditions for the developing digital system of a particular country were established. In the presented work, the author identified a number of modern key problems that significantly impede the introduction of digital technologies in the production and economic activities of economic entities of Russia, especially in the field of agriculture. At the same time, quite popular and widespread advanced technologies are indicated, which are currently being successfully implemented in promising agricultural organizations of the country. With regard to the branches of agriculture in Russia, namely crop and livestock breeding, the most expedient areas for the introduction of advanced digital technologies into the business processes of agricultural enterprises are presented.

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