scholarly journals Primary Accounting of Non-Current Assets Held for Sale

2018 ◽  
pp. 66-74
Author(s):  
M. М. Shygun ◽  
N.O. Mychak
Keyword(s):  
Intangible Assets ◽  
Primary Documents ◽  
Rational Management ◽  
The Moment ◽  
And Control

The article is devoted to the study of the documentary support for operations with non-current assets held for sale. The importance of the study is determined by the fact that in the Ukrainian business accounting and recording practice, information about economic transactions with non-current assets held for sale is recorded in the forms approved for fixed and intangible assets that do not reflect all the aspects of accounting for non-current assets held for sale, which is inappropriate because it does not allow for their rational management and control. Despite the judiciousness of studies on recording of transactions with non-current assets, recording of transactions with non-current assets held for sale needs further studies because it is not sufficiently developed nowadays. Absence of special documentary support for accounting of non-current assets held for sale is emphasized. The article’s aim is to develop recommendations for improving the documentary support for transactions with non-current assets held for sale taking into account the economic substance and legal specifics of such transactions. The authors propose a form of the Act on reclassification of non-current assets into non-current assets held for sale, which can provides a substantiated documentary confirmation of the execution of such transactions. This form takes into consideration all the necessary information about recognition of an asset as one held for sale. The authors’ recommendations are given. In order to improve the recording of transactions with non-current assets held for sale, the primary documents should be issued not only at the moment of such assets reclassification, but also prior to their reclassification from non-current assets into non-current assets held for sale, and in the period of holding them for sale till the moment of transfer to the buyers.

scholarly journals Problems of intellectual property accounting in industrial enterprises in Russia

2021 ◽  
Vol 116 ◽  
pp. 00012
Author(s):  
Mikhail Gorodilov ◽  
Marina Naam ◽  
Yulia Murashova ◽  
Tatiana Ketova
Keyword(s):  
Intellectual Property ◽  
Intangible Assets ◽  
Practical Experience ◽  
Rational Use ◽  
Industrial Enterprises ◽  
Useful Life ◽  
The Moment ◽  
And Control ◽  
Intellectual Properties

This paper analyzes important accounting and financial problems associated with identification, determination of the moment of recognition, proper assessment of intellectual properties that are part of intangible assets, determination of their useful life, as well as the search for relevant methods of their depreciation. According to the generalization of theoretical and their own practical experience, the authors propose the approaches to solve these problems, designed to increase the level of reporting reliability for stakeholders, as well as to ensure proper accounting and control of these objects in order to provide their safety and rational use at industrial enterprises.

Automated sequencing batch bioreactor under extreme peaks of 4-chlorophenol

2003 ◽  
Vol 47 (10) ◽  
pp. 175-181 ◽  
Author(s):  
G. Buitrón ◽  
M.-E. Schoeb ◽  
J. Moreno
Keyword(s):  
Dissolved Oxygen ◽  
Metabolic Activity ◽  
Automated System ◽  
Stable Operation ◽  
High Concentration ◽  
Batch Bioreactor ◽  
On Line ◽  
The Moment ◽  
And Control ◽  
System Operating

The operation of a sequencing batch bioreactor is evaluated when high concentration peaks of a toxic compound (4-chlorophenol, 4CP) are introduced into the reactor. A control strategy based on the dissolved oxygen concentration, measured on line, is utilized. To detect the end of the reaction period, the automated system search for the moment when the dissolved oxygen has passed by a minimum, as a consequence of the metabolic activity of the microorganisms and right after to a maximum due to the saturation of the water (similar to the self-cycling fermentation, SCF, strategy). The dissolved oxygen signal was sent to a personal computer via data acquisition and control using MATLAB and the SIMULINK package. The system operating under the automated strategy presented a stable operation when the acclimated microorganisms (to an initial concentration of 350 mg 4CP/L), were exposed to a punctual concentration peaks of 600 mg 4CP/L. The 4CP concentrations peaks superior or equals to 1,050 mg/L only disturbed the system from a short to a medium term (one month). The 1,400 mg/L peak caused a shutdown in the metabolic activity of the microorganisms that led to the reactor failure. The biomass acclimated with the SCF strategy can partially support the variations of the toxic influent since, at the moment in which the influent become inhibitory, there is a failure of the system.

Design and Analysis of Reduced Degree of Freedom Modular Snake Robot

2017 ◽  
Author(s):  
Peter Racioppo ◽  
Wael Saab ◽  
Pinhas Ben-Tzvi
Keyword(s):  
Three Dimensional ◽  
Cross Sectional ◽  
Design Synthesis ◽  
Snake Robot ◽  
Routing Schemes ◽  
Revolute Joints ◽  
Modular Units ◽  
A Chain ◽  
The Moment ◽  
And Control

This paper presents the design and analysis of an underactuated, cable driven mechanism for use in a modular robotic snake. The proposed mechanism is composed of a chain of rigid links that rotate on parallel revolute joints and are actuated by antagonistic cable pairs and a multi-radius pulley. This design aims to minimize the cross sectional area of cable actuated robotic snakes and eliminate undesirable nonlinearities in cable displacements. A distinctive feature of this underactuated mechanism is that it allows planar serpentine locomotion to be accomplished with only two modular units, improving the snake’s ability to conform to desired curvature profiles and minimizing the control complexity involved in snake locomotion. First, the detailed mechanism and cable routing scheme are presented, after which the kinematics and dynamics of the system are derived and a comparative analysis of cable routing schemes is performed, to assist with design synthesis and control. The moment of inertia of the mechanism is modeled, for future use in the implementation of three-dimensional modes of snake motion. Finally, a planar locomotion strategy for snake robots is devised, demonstrated in simulation, and compared with previous studies.

Leaf-cutting ants revisited: Towards rational management and control

2012 ◽  
Vol 58 (3) ◽  
pp. 225-247 ◽  
Author(s):  
James Montoya-Lerma ◽  
Carolina Giraldo-Echeverri ◽  
Inge Armbrecht ◽  
Alejandro Farji-Brener ◽  
Zoraida Calle
Keyword(s):  
Leaf Cutting ◽  
Rational Management ◽  
And Control

scholarly journals Praca, robotnicy, archiwa, fotografia — utrwalanie stereotypów i walka o emancypację

2015 ◽  
Vol 59 (3) ◽  
pp. 203-221
Author(s):  
Tomasz Ferenc
Keyword(s):  
Historical Perspective ◽  
Methodological Problem ◽  
Digital Repository ◽  
The Third ◽  
Working People ◽  
Soviet Russia ◽  
The Moment ◽  
And Control ◽  
The 19Th Century ◽  
Scientific Tool

Work, workers, and workers’ living conditions quickly became a field of interest for photographers. Already by the middle of the 19th century there were photographs showing working people. Nevertheless, the contexts in which such photographs were taken varied considerably. The first part of this article presents, in the historical perspective, the different causes and strategies involved in making these types of documents, up to the moment when photographs began to appear that had been made by workers themselves. The movement to photograph workers, which developed in the first decades of the 20th century, is recalled in the second part of the article (using the examples of the Weimar Republic and Soviet Russia). The third part is devoted to photographic projects whose purpose was to increase the productivity of, and control over, workers. Photography is presented as a scientific tool for measuring movement and as an illustration of the most effective manners of organizing work. At the end, the Digital Repository of Worker Photography is described, as an example of work on a collection of photos and the creation of a platform permitting further work, but also as a legal and methodological problem.

Chinese Investments in Italy

2012 ◽  
pp. 119-142 ◽  
Author(s):  
Francesca Spigarelli
Keyword(s):  
Ethnic Groups ◽  
Intangible Assets ◽  
Main Type ◽  
Manufacturing Industries ◽  
Global Policy ◽  
Ethnic Networks ◽  
The Moment

This paper focuses on the effects of the Go Global policy in Italy. The main type of Chinese investments, their strategic motivations, as well as the role of ethnic networks are analyzed. The phenomenon is still not significant in quantitative terms, but trends are impressive. Italy can provide an access to western markets and strategic logistic services, as well as to a wide array of distinctive skills/intangible assets in manufacturing industries. At the moment, there is a prevalence of greenfield initiatives, but acquisitions are rising sharply. In geographical terms, the locations chosen by Chinese investors favor areas that offer a wealth of distinctive skills (typically, but not only, district areas), but are not limited to industries in which Chinese ethnic groups are involved.

scholarly journals Development of a Pull Production Control Method for ETO Companies and Simulation for the Metallurgical Industry

2019 ◽  
Vol 10 (1) ◽  
pp. 274 ◽  
Author(s):  
Javier Gejo García ◽  
Sergio Gallego-García ◽  
Manuel García-García
Keyword(s):  
Production Control ◽  
Control Method ◽  
Metallurgical Industry ◽  
Lead Times ◽  
Customer Requirements ◽  
Planning And Control ◽  
Engineer To Order ◽  
The Moment ◽  
And Control

At the moment, many engineer-to-order manufacturers are under pressure, the overcapacity in many sectors erodes prices and many companies, especially in Europe have gone into recent years in bankruptcy. Due to the increasing competition as well as the new customer requirements, the internal processes of an ETO company play an essential role in order to achieve a unique selling proposition (USP). Therefore this paper exposes how the production planning and control of an engineer-to-order manufacturer can be designed in order to increase its OTD (order-to-delivery) rate as well as decrease the WIP (work-in-progress) and the production lead times. To prove the optimized planning logic, it was applied in a simulation case study and based on the results; the conclusions about its potential are derived.

Design and operating experiences of municipal MBRs in Europe

2008 ◽  
Vol 58 (12) ◽  
pp. 2319-2327 ◽  
Author(s):  
H. Itokawa ◽  
C. Thiemig ◽  
J. Pinnekamp
Keyword(s):  
Membrane Bioreactor ◽  
Membrane Damage ◽  
Full Scale ◽  
Operating Conditions ◽  
Small Scale ◽  
Membrane Unit ◽  
Effluent Quality ◽  
Membrane Flux ◽  
The Moment ◽  
And Control

The number of membrane bioreactor (MBR) installations is increasing worldwide, not only for small-scale industrial WWTPs but also for larger-scale municipal WWTPs. In Europe, MBR has been installed in municipal WWTPs since late 1990s, and more than 100 full-scale plants are operated at the moment. In this paper, present state of European municipal MBRs is described in terms of design and operating conditions, as well as operating problems and their solutions, based on the information collected from 17 full-scale WWTPs by interview and questionnaire survey. Decisive factors of MBR installation at these plants were footprint and effluent quality. Full-aerobic and pre-denitrification were the most common reactor configurations, nearly half of them being equipped with independent filtration tanks. Operating conditions of bioreactor and filtration, including membrane flux and cleaning strategy, were different from plant to plant, as a result of plant-specific optimization experiences, even among the similar type of membrane. Operating problems specific for MBR were reported, including blocking/failure of pre-screen, sludging/hair-clogging of membrane, damage on membrane unit, air in permeate pipes, as well as conventional troubles including occurrence of scum and initial trouble in instrumentation and control systems. Aspects for further optimization of MBR design were also pointed out by the operators.

scholarly journals PROBLEMS OF EVALUATING THE EFFECIENCY OF EXECUTIVE AUTHORITIES IN THE ORGANIZATION OF TECHNOSPHERE SECURITY IN THE CONTEXT OF A RISK-BASED APPROACH IN THE RUSSIAN FEDERATION

2021 ◽  
Vol 6 ◽  
pp. 38-45
Author(s):  
Alan I. Bektirov ◽  
Valery I. Tatarenko
Keyword(s):  
Economic Development ◽  
Human Life ◽  
Living Standards ◽  
Material Damage ◽  
Executive Authority ◽  
Social And Economic Development ◽  
Economic Control ◽  
The Russian Federation ◽  
The Moment ◽  
And Control

Risk-oriented economic control and supervisory activity (CSA) consists in the fact that the objects of the economy under the supervision and control of the state are differentiated by the degree of probability of causing harm to human life and health, as well as material damage to the environment. The reform of the legislation affected the existing system of the CSA, including the procedure for implementing the CSA. Thus, the priority in conducting the CSA is directed towards measures to prevent violations and provide guarantees to economic entities in interaction with employees of executive authorities. The existing methodology for assessing the efficiency of the activities of executive authorities, to assess efficiency activities of executive authorities in terms of the efficiency of budget spending, trends in indicators of living standards, social and economic development of the region, as well as the degree of implementation of methods and principles of management at on level. At the moment, there is a need to develop indicators that characterize the efficiency of a particular executive authority, including the field of ensuring technosphere security. To select the indicators that characterize the efficiency of the activity, first of all, it is necessary to select the goals that the activities of the executive authority are aimed at.

scholarly journals They’re talking about penal abolition: The urgency of re-imagining different paths as alternatives to the criminal justice system

2021 ◽  
Vol 12 (1) ◽  
pp. 444-471
Author(s):  
Jehanne Hulsman ◽  
Diogo Justino
Keyword(s):  
Criminal Justice ◽  
Criminal Justice System ◽  
Justice System ◽  
Public Security ◽  
Political Situation ◽  
The Moment ◽  
And Control

Abstract This article affirms the centrality of the themes of public security and penal populism for the understanding of the current political situation. From this premise, we will demonstrate how these themes dealt with by antagonistic sectors of society. Then, based on the criticism of the prison and control, it will be possible to offer keys for understanding the moment in which we live and responses that oppose punitivism.

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