scholarly journals MAIN PROBLEMS OF WORKING CAPITAL ORGANIZATION AND MANAGEMENT IN THE COMPANY

THE BULLETIN ◽  
2021 ◽  
Vol 389 (1) ◽  
pp. 238-245
Author(s):  
K. Satymbekova ◽  
Z. Imanbayeva ◽  
B. Zhumagalieva ◽  
B. Nurmaganbetova ◽  
Zh. Basshieva
Keyword(s):  
Raw Materials ◽  
Working Capital ◽  
Production Sector ◽  
Second Stage ◽  
Organization And Management ◽  
Third Stage ◽  
New Type ◽  
Production Form ◽  
Effective Organization ◽  
Commodity Form

One of the main functions of the entire enterprise is the production, release of goods, its provision to the consumer, service and success. And the goal of each enterprise is to produce high-quality products, generate revenue and form its place in the market. Currently, the number of foreign and domestic enterprises working in the production sector is growing. Therefore, enterprises should always strive for innovation and consider the possibility of using advanced technologies in the production of goods. Production of goods directly related to the working capital of the enterprise. The article examines the structure of working capital within a certain enterprise and the features of its management. Considering the issues identified in the study, the main directions of working capital organization and management were proposed. Working capital can be divided into three stages of working capital maintenance. They are in the monetary, production, commodity. At the first stage of turnover, funds are advanced for raw materials, materials and labor items necessary for the production of other products. Capital is transferred from monetary form to commodity form. The second stage will produce products that will be consumed and contain the newly created value. At this stage, capital passes into the production form with the addition of labor from the commodity form, after which it passes into a new type of commodity. At the third stage, the production enterprise produces finished products and takes back the monetary form with the release of funds from the commodity form. When funds are credited to the company's current account for the products sold, the turnover is considered terminated. Since working capital is an important asset structure of the enterprise, its effective organization and management are important activities of the enterprise.

scholarly journals ABOUT CAPITAL TURNOVER AND THE METHODOLOGY OF ITS ANALYSIS

2019 ◽  
Vol 32 (1) ◽  
pp. 61-67
Author(s):  
Rositsa Ivanova
Keyword(s):  
Financial Risk ◽  
Material Resources ◽  
Industrial Enterprises ◽  
Second Stage ◽  
Economic Practice ◽  
Tangible Assets ◽  
Third Stage ◽  
The Subject ◽  
Commodity Form

Capital turnover is constantly repeating process of capital transformation from one to another form and turning it in its initial form. This process comprises capital advance for acquisition of production means and manpower, the use of the resources in the production of finished goods, sale of finished goods, and the return of capital in its original form.We will study the capital turnover with view of the stages of its movement. During the first stage, the capital is transformed from monetary into product form, as production means (long-term tangible assets and material resources) and manpower that are required for the enterprise’s business. The second stage – the stage of the production process, capital is transformed from one commodity form (production resources) in another commodity form (finished goods). During the third stage, the capital is transformed from commodity to monetary form, i.e. it recovers its original form.The issue of capital turnover is topical at all phases and stages of enterprise’s development. The acceleration of capital turnover results in release of capital embodied in different resources that can be advanced in appropriate activities, thus to increase the enterprise’s gains, and therefore – the capital return. The deceleration of capital turnover results in shortage of means required for the normal course of the enterprise’s business, and in its turn the enterprise is thus forced to raise additional funds in order to operate. This increases the share of borrowings and the level of financial risk the enterprise is exposed to.The interest to capital turnover is due to the insufficient understanding of the importance of this issue both for the successful and efficient development of enterprises’ business, as well as for the prosperity of economy as a whole. This is one of the most important issues – driver of business and economy, which is topical, irrespective of the type of ownership of the production means, the organization of the economy and the specific public and political environment. As a result of the insufficient understanding of the importance and significance of capital turnover, some thoughts exist that these are obsolete, archaic and all but unnecessary methodologies for analysis of capital turnover in the conditions of market competition.Capital turnover may be analyzed and assessed from different points of view. For example: according to the sources of its formation (equity and borrowings); according to the duration of capital involvement in the enterprise’s turnover (fixed capital and short-term borrowings); according to the resources in which the equity is embodied (share equity and working equity), etc.The object studied in this publication is the capital turnover of enterprises with industrial principal business, and the subject matter of the study covers the methodology for analysis of equity turnover with view of the resources it is embodied in.The aim of this publication is to reach a methodology for analysis and assessment of equity turnover, which is feasible for the economic practice and useful for the industrial enterprises’ management to make proper and reasonable decisions for the business development in operational and strategic aspect.

scholarly journals Influence of temperature regimes of ripening and fermentation stages on the physical and chemical properties of cream and sour-cream butter quality indicators

2018 ◽  
Vol 12 (3) ◽  
Author(s):  
O. O. Bondarchuk
Keyword(s):  
Milk Fat ◽  
Raw Materials ◽  
Chemical Properties ◽  
Physical And Chemical Properties ◽  
Second Stage ◽  
Temperature Regimes ◽  
Third Stage ◽  
Sour Cream ◽  
Physical And Chemical ◽  
And Chemical Properties

Physical and chemical properties of cream multistep modes of ripening and fermentations are investigation and their role in the production of sour-cream butter is studied. The process of ripening of cream was carried out multistep, regimes were selected depending on seasonal changes in the composition of milk fat. For raw materials of the autumn-winter period, for the values of iodine number 29.1–34.5, the first stage of ripening was carried out at a temperature of 8°C for 2 hours, the second stage – at 21°C for 7 hours, the third stage – at 13°C for 10 hours. For raw of spring-summer period, for the values of iodine number 34.5–40.1, the first stage of ripening was carried out at 21°C for 6 hours, the second stage – at 13°C for 4 hours, the third stage – at 8°C for 8 hours. It has been established that individual modes of low-temperature cream preparation, taking into account seasonal changes in the composition of milk fat, make it possible to obtain cream before churning almost with the same indexes of effective viscosity. The content of the crystalline phase of milk fat under both temperature regimes was 38.7–40.1%, which is sufficient to obtain of proper consistency sour-cream butter. The content of diacetyl and volatile organic acids more depend on the level of fermentation of cream than on the technological regimes of ripening and seasonality of raw materials. It has been proved that an increase in the fermentation degree of cream promotes an increase in the acidity of plasma and the content of aroma-producing components in the butter, and, accordingly, affects the degree of the sour taste. It is recommended for the production of cultured butter to begin the cream when the acidity of the plasma reaches 60ºT, which ensures the formation of high sensorial characteristic of the finished product.

M.O.U.S.E.

1956 ◽  
Vol 9 (3) ◽  
pp. 335-337
Author(s):  
J. G. Porter
Keyword(s):  
Lower Atmosphere ◽  
Artificial Satellites ◽  
Second Stage ◽  
Successful Experiment ◽  
Solar Battery ◽  
Third Stage ◽  
Axis Parallel ◽  
New Type ◽  
The Moment ◽  
Turn Over

Although no details of the proposed artificial satellites are yet available, the idea is by no means new, and it seems likely that any successful experiment of this kind must follow the plans already outlined by Professor S. F. Singer of Maryland University. At the Astronautical Conference at Zürich in 1953 he gave details of a small spherical satellite, weighing only 100 lb., which would revolve about the Earth in a period of 90 minutes at a height of 190 miles above the surface. In collaboration with Arthur C. Clarke and A. V. Cleaver of the British Interplanetary Society, Singer called this instrument MOUSE (Minimum Orbital Unmanned Satellite Earth) and proposed that it should be launched as a three-stage rocket with an initial all-up weight of about 35,000 lb., and a thrust of 65,000 lb., which is very little different from the performance of the V2 rocket. The first step would take the rocket vertically through the lower atmosphere and then turn over to begin the inclined part of its flight; the second stage would come into action when the first had burned out, and complete the climb to give the correct altitude and direction of motion. The third stage would merely give sufficient boost to attain the required speed, which is about 17,400 m.p.h. At the moment of cut-out (controlled from the ground) the nose tip would open and release the satellite. This would take the form of a sphere, about three feet in diameter, spinning so as to maintain a constant orientation, and packed with instruments. The spin axis, parallel to the Earth's surface and perpendicular to the direction of motion, would point to the Sun, so that one half of the sphere would be strongly heated by the Sun's rays, and the other hemisphere would be extremely cold. Power would be obtained from a new type of solar battery, and the readings of the instruments would be radioed continuously to Earth.

SOCIOLOGICAL DESIGN OF NEW PROFESSION

10.12737/276 ◽  
2013 ◽  
Vol 2 (2) ◽  
pp. 0-0
Author(s):  
Зарубин
Keyword(s):  
High Education ◽  
Staff Training ◽  
High Education Institution ◽  
Education Institution ◽  
Construction Process ◽  
Second Stage ◽  
Innovative Program ◽  
Third Stage ◽  
New Type ◽  
Expert Community

A new profession design technology is reveled in this article. A tool of this design is operational sociology. The main directions related to innovative program of training of higher education specialists in the area of humanitarian technologies are discovered. The sociological construction process consists of several stages. The fi rst one is theoretical basis for the professional fi eld of humanitarian technology. Human technologies have non-material elements as their components which includes knowledge, ideas, sign environment. The second stage of design is building of model of professional competences. The third stage is interaction of high education institution with competent expert community. It has been found that a new type of relationship, the priority of which is involvement of employers in development and implementation of high education institution’s educational policy appears in the modern conditions. The fi nal stage is creation of innovative educational program for new profession staff training — “specialists in the area of humanitarian technologies”.

scholarly journals PROCESS OF CIGARETTE DESIGNING INDUSTRY IN TONGA SUBSCRIPTION OF KESU 'REGENCY OF NORTH TORAJA

2019 ◽  
Vol 6 (2) ◽  
pp. 1
Author(s):  
Reski Rante Langngan ◽  
Thamrin Mappalahere ◽  
Yabu M. Yabu M.
Keyword(s):  
Raw Materials ◽  
Black Paint ◽  
Second Stage ◽  
The North ◽  
Marketing Process ◽  
Inhibiting Factors ◽  
Third Stage ◽  
The Village ◽  
Wall Decoration ◽  
Simple Production

The problems of this research are; 1) The process of making wall decorations in the village of Tonga Kesu District 'North Toraja District? 2) Inhibiting and supporting factors in making wall decoration in Tonga Village Kesu District '. The type of this research is survey research that aims descriptive qualitative to describe the process of making carving wall hangings and supporting factors and inhibitors experienced by crafters. In this research, there are 2 groups of artisans in Tonga Village in the North and the South. The result shows that the technique of making wall decoration is done manually from the material processing process until the final step of manufacture by using the tools that have been provided. The first stage in making these wall decorations are: Measurement and cutting of wood, second stage of surface and wooden cuttings, third stage of surface painting and periphery, stage four painting with black paint, the sixth stage of pattern making, the seventh stage of engraving and stage next coloring carving and the last is finishing. 3) Supporting factors in the process of making wall decoration of wooden decoration are easy to obtain, the availability of labor, the availability of tools and additional materials and the existence of self-taught craftsmen. Inhibiting factors are lack of capital, high cost of raw materials, equipment that tends to be a very simple, production marketing process that is only traditional.

The Coherence of Mary Barton: Romance, Realism, and Utopia

2015 ◽  
Vol 5 (3) ◽  
pp. 185-200
Author(s):  
Robert Z. Birdwell
Keyword(s):  
Thomas Carlyle ◽  
The Novel ◽  
Second Stage ◽  
The Third ◽  
Third Stage ◽  
Three Stages ◽  
Mode Of Production

Critics have argued that Elizabeth Gaskell's first novel, Mary Barton (1848), is split by a conflict between the modes of realism and romance. But the conflict does not render the novel incoherent, because Gaskell surpasses both modes through a utopian narrative that breaks with the conflict of form and gives coherence to the whole novel. Gaskell not only depicts what Thomas Carlyle called the ‘Condition of England’ in her work but also develops, through three stages, the utopia that will redeem this condition. The first stage is romantic nostalgia, a backward glance at Eden from the countryside surrounding Manchester. The second stage occurs in Manchester, as Gaskell mixes romance with a realistic mode, tracing a utopian drive toward death. The third stage is the utopian break with romantic and realistic accounts of the Condition of England and with the inadequate preceding conceptions of utopia. This third stage transforms narrative modes and figures a new mode of production.

How well do voice-hearing assessment measures capture the positive experiences of individuals?

2019 ◽  
Author(s):  
Lucy Armstrong ◽  
Lorna Hogg ◽  
Pamela Charlotte Jacobsen
Keyword(s):  
Systematic Review ◽  
Lived Experience ◽  
Second Stage ◽  
The Third ◽  
Third Stage ◽  
Hearing Assessment ◽  
Positive Experiences ◽  
Assessment Measures ◽  
Stage 1 ◽  
The Voice

The first stage of this project aims to identify assessment measures which include items on voice-hearing by way of a systematic review. The second stage is the development of a brief framework of categories of positive experiences of voice hearing, using a triangulated approach, drawing on views from both professionals and people with lived experience. The third stage will involve using the framework to identify any positve aspects of voice-hearing included in the voice hearing assessments identified in stage 1.

MATHEMATICAL MODELING OF OPTIMIZED RECEPTURAL OF LOW-LACTOSE SYNBIOTIC YOGHOURT ICE CREAM

2020 ◽  
Vol 11 (2) ◽  
pp. 73-82
Author(s):  
А. Trubnikova ◽  
О. Chabanova ◽  
S. Bondar ◽  
Т. Sharakhmatova ◽  
Т. Nedobijchuk
Keyword(s):  
Concentration Factor ◽  
Raw Materials ◽  
Ice Cream ◽  
Test Sample ◽  
Protein Concentrate ◽  
Important Indicator ◽  
Free Protein ◽  
Mass Fractions ◽  
New Type ◽  
Main Components

Optimization of the formulation of synbiotic yogurt ice cream low-lactose using lactose-free protein concentrate of buttermilk and yogurt with low lactose content is the goal of expanding the range of low-lactose dairy products and improving the functional and health properties of ice cream. Low-lactose ice cream formulation optimization was performed using a gradient numerical method, namely conjugated gradients (Conjugate Gradient). The optimization algorithm is implemented in Mathcad. An array of data with a set of indicators for the choice of a rational ratio of lactose-free protein concentrate of buttermilk and yogurt base and inulin content for ice cream mixtures is presented. The influence of the ratio of the main components of the mixtures on the foaming ability, which determines the quality of the finished product, has been studied. An important indicator is taken into account - the concentration factor of buttermilk, which is additionally purified from lactose by diafiltration. The graphic material presented in the work clearly demonstrates that the rational ratio of yogurt base and lactose-free protein concentrate of buttermilk, obtained by ultrafiltration with diafiltration purification at a concentration factor of FC = 5 is 40.6: 59.4. The content of additional components included in the recipe of a new type of ice cream is optimized in the work, the mass fractions of which were: inulin - 3.69 %; lactulose – 1 %; ginger - 0.3 %; citric acid - 0.15 %; stabilization system - 0.2 %. The chemical composition and quality indicators of the mixture for ice cream low-lactose synbiotic yogurt, consisting of raw materials in the optimal ratio, were determined. The lactose content in the test sample of the ice cream mixture was 0.99%, the antioxidant activity was 3.1 times higher than in the mixture for traditional yogurt ice cream. The most likely number of lactic acid microorganisms, CFU / cm3 is (2.8 ± 0.9) · 108, the number of bifidobacteria, CFU / cm3 is (2.5 ± 0.2) · 109. The results of the research will be implemented in dairy companies in the production of ice cream.

scholarly journals When the World Breaks Down: A 3-Stage Existential Model of Nihilism in Schizophrenia

2021 ◽  
pp. 1-24
Author(s):  
Philipp Klar ◽  
Georg Northoff
Keyword(s):  
The Self ◽  
First Person ◽  
Second Stage ◽  
Existential Crisis ◽  
Third Stage ◽  
The World ◽  
Third Person ◽  
Pathological Development ◽  
Sense Of Reality ◽  
Intentional Structure

The existential crisis of nihilism in schizophrenia has been reported since the early days of psychiatry. Taking first-person accounts concerning nihilistic experiences of both the self and the world as vantage point, we aim to develop a dynamic existential model of the pathological development of existential nihilism. Since the phenomenology of such a crisis is intrinsically subjective, we especially take the immediate and pre-reflective first-person perspective’s (FPP) experience (instead of objectified symptoms and diagnoses) of schizophrenia into consideration. The hereby developed existential model consists of 3 conceptualized stages that are nested into each other, which defines what we mean by existential. At the same time, the model intrinsically converges with the phenomenological concept of the self-world structure notable inside our existential framework. Regarding the 3 individual stages, we suggest that the onset or first stage of nihilistic pathogenesis is reflected by phenomenological solipsism, that is, a general disruption of the FPP experience. Paradigmatically, this initial disruption contains the well-known crisis of common sense in schizophrenia. The following second stage of epistemological solipsism negatively affects all possible perspectives of experience, that is, the first-, second-, and third-person perspectives of subjectivity. Therefore, within the second stage, solipsism expands from a disruption of immediate and pre-reflective experience (first stage) to a disruption of reflective experience and principal knowledge (second stage), as mirrored in abnormal epistemological limitations of principal knowledge. Finally, the experience of the annihilation of healthy self-consciousness into the ultimate collapse of the individual’s existence defines the third stage. The schizophrenic individual consequently loses her/his vital experience since the intentional structure of consciousness including any sense of reality breaks down. Such a descriptive-interpretative existential model of nihilism in schizophrenia may ultimately serve as input for future psychopathological investigations of nihilism in general, including, for instance, its manifestation in depression.

The Origins of the Village Revisited: From Nuclear to Extended Households

2002 ◽  
Vol 67 (3) ◽  
pp. 417-433 ◽  
Author(s):  
Kent V. Flannery
Keyword(s):  
Nuclear Family ◽  
Extended Family ◽  
Near East ◽  
Shared Storage ◽  
Nuclear Families ◽  
Second Stage ◽  
Third Stage ◽  
Two Stages ◽  
Extended Households ◽  
The Village

In Mesoamerica and the Near East, the emergence of the village seems to have involved two stages. In the first stage, individuals were distributed through a series of small circular-to-oval structures, accompanied by communal or “shared” storage features. In the second stage, nuclear families occupied substantial rectangular houses with private storage rooms. Over the last 30 years a wealth of data from the Near East, Egypt, the Trans-Caucasus, India, Africa, and the Southwest U.S. have enriched our understanding of this phenomenon. And in Mesoamerica and the Near East, evidence suggests that nuclear family households eventually gave way to a third stage, one featuring extended family households whose greater labor force made possible extensive multifaceted economies.

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