scholarly journals Regarding the improvement of the scientific and methodological framework of forensic economic analysis of budget funds (Review article)

2021 ◽  
Vol 23 (1) ◽  
pp. 290-299
Author(s):  
К. Kapustnyk ◽  
O. Khomutenko

The relevance of issues associated with spending budget funds in forensic expert practice has been substantiated. According to the authors, certain peculiarities of conducting researches on budget transactions lead de facto to the formation of a particular subtype of forensic economic analysis. It is mentioned that consideration of issues related to misuse of budget funds by forensic experts is only allowed in the presence of tax inspection report of the Units of Ukraine State Audit Service. It is proved that budget funds which their holder transfers to accounts of work executors, lose the status of budget. The emphasis is on the need to update the algorithm for conducting forensic economic analyses in the use of budget funds.

Author(s):  
Chad Wheeley ◽  
Pedro J. Mago

This paper considers combined heat and power (CHP) systems based on topping cycles only, in which electricity is generated by a prime mover and heat is then recovered from the exhaust and utilized to offset all or a portion of the facility’s process and/or space heating requirements.. The objective of this paper is to develop a methodology to perform a topping cycle CHP assessment and feasibility study for industrial manufacturing facilities. In order to determine the best and most viable option for the facility in question, the proposed methodology can be used to size different systems which utilize diverse technologies and fuel sources, perform an economic analysis of each proposed option, and then compare the benefits and setbacks of each type of CHP system considered. The calculations performed in the economic analysis will then provide a broad insight as to which proposed system will show the best payback if installed. Examples are presented in this paper that describe in detail the application of this methodology, from equipment selection and sizing through economic analyses and proposed system comparisons, which is recommended for use in order to determine the most economically feasible CHP system for an industrial manufacturing facility.


Processes ◽  
2021 ◽  
Vol 9 (2) ◽  
pp. 241
Author(s):  
Rafael G. Ferreira ◽  
Adriano R. Azzoni ◽  
Maria Helena Andrade Santana ◽  
Demetri Petrides

Hyaluronic acid (HA) is a polysaccharide of alternating d-glucuronic acid and N-acetyl-d-glucosamine residues present in the extracellular matrix of connective, epithelial, and nervous tissues. Due to its singular hydrating, rheological and adhesive properties, HA has found numerous cosmetic and medical applications. However, techno-economic analyses of high value-added bioproducts such as HA are scarce in the literature. Here, we present a techno-economic analysis of a process for producing HA using Streptococcus zooepidemicus, simulated in SuperPro Designer. In the baseline scenario, HA is produced by batch fermentation, reaching 2.5 g/L after 24 h. It is then centrifuged, diafiltered, treated with activated carbon and precipitated with isopropanol. The product is suitable for topical formulations and its production cost was estimated as 1115 $/kg. A similar scenario, based on fed-batch culture and assuming a titer of 5.0 g/L, led to a lower cost of 946 $/kg. Moreover, in two additional scenarios, 10% of the precipitated HA is diverted to the production of a highly pure and high-molecular weight HA, suitable for injectable applications. These scenarios resulted in higher capital and operating costs, but also in higher profits, because HA for injectable use has a higher selling price that more than compensates for its higher production costs.


1965 ◽  
Vol 2 (04) ◽  
pp. 380-389
Author(s):  
E. Lee Purlee ◽  
Walter A. Leyland ◽  
W. E. McPherson

An economic analysis has been made of a hypothetical 30,000-dwt tanker operated in continuous, clean service. Under the premise that the ship will continue to operate throughout her remaining book-life in predominantly clean service, two alternatives are considered. Alternative I: Conventional corrosion policy is continued. Annual shipyard repair, including steel renewals and maintenance are performed to the extent required. Alternative II: The required steel renewals are made at the end of the fifth year of service and all tanks are coated with a zinc silicate coating. Annual shipyard repairs and maintenance are subsequently performed to the extent required. In general, the methods consisted of (a) generating steel-renewal requirements by appropriate simulations for the 20 years' book-life of the vessel, and (b) conducting economic analyses of alternatives I and II for comparison. The results of this study indicate that coating the tanks in accordance with alternative II represents a net saving of $998,301 by the end of the vessel's book-life. The payout time on the coating investment was found to be 6.6 years with an average, annual return on the coating investment of 21.9 percent.


2016 ◽  
Vol 16 ◽  
pp. 362-370
Author(s):  
N. V. Kisil

The methodological approaches to the execution of expert researches related to various means of individualization are formulated on the basis of generalizing the publications on theoretical, common methodological issues as well as on the basis of the analysis of forensic expert practice in the field of intellectual property, where the objects of research are the means of individualizing the goods, services and participants in civil circulation.


2021 ◽  
Vol 8 (3) ◽  
pp. 209-216
Author(s):  
Katarína Teplická ◽  
Zoltán Szalay

Logistics costs form one group of total business costs that fundamentally affect the performance of the firm, which is part of the business strategy orientated to minimize costs. Logistics controlling has to be part of the business management system for a reasonable evaluation of the performance of logistic processes and their influence to profit. The main goal of this paper to points to the significance of synergy of economic analysis, statistics, logistic controlling, dashboarding for filling the aims of business strategy. Effective logistic management the means of optimizing logistics costs, improvement of logistic processes, and achieving a business profit. We use economic, statistical analyses, controlling, dashboarding, and a questionary survey in this paper. An effective tool for improving the goals of business strategy in the logistic area is the implementation of logistics controlling presented by software EIS Dominant, results of analyses by a dashboarding, logistic performance by statistic, and economic analyses. Results of all analyses point to reducing logistic costs and improving the financial situation. This fact is an effective instrument for logistic improvement and innovation in logistic processes, implementation of logistics controlling. Logistics controlling is a system of rules which helps achieve business goals by minimizing costs.


2017 ◽  
Vol 3 (2) ◽  
pp. 229-236
Author(s):  
Cherry Baylosis

Abstract There is a claim that digital media technologies can give voice to the voiceless (Alper 2017). As Couldry (2008) points out it is now commonplace for people - who have never done so before - to tell, share and exchange stories within, and through digital media. Additionally, the affordances of mobile media technologies allow people to speak, virtually anytime and anywhere, while the new internet based media sees that these processes converge to allow stories, information, ideas and discourses to circulate through communicative spaces, and into the daily lives of people (Sheller/Urry 2006). The purpose of this paper is to discuss a methodological framework that can be used to examine the extent that digital media practices can enable voice. My focus is on people ascribed the status of mental illness - people who have had an enduring history of silencing and oppression (Parr 2008). I propose theories of mobilities, and practice, to critically examine voice in practices related to digital media. In doing this, I advocate for digital ethnographic methods to engage these concepts, and to examine the potential of voice in digital mobile media. Specifically, I outline ethnographic methods involving the use of video (re)enactments of digital practices, and the use of reflective interviews to examine every day routines and movements in and around digital media (Pink 2012). I propose that observing and reflecting on such activities can generate insights into the significance these activities have in giving voice to those who are normally unheard.


Forests ◽  
2020 ◽  
Vol 11 (12) ◽  
pp. 1352
Author(s):  
Nerea Oliveira ◽  
César Pérez-Cruzado ◽  
Isabel Cañellas ◽  
Roque Rodríguez-Soalleiro ◽  
Hortensia Sixto

Developing a circular bioeconomy based on the sustainable use of biological resources, such as biomass, seems to be the best way of responding to the challenges associated with global change. Among the many sources, short rotation forest crops are an essential instrument for obtaining quality biomass with a predictable periodicity and yield, according to the areas of cultivation. This review aims to provide an overview of available knowledge on short rotation coppice Populus spp. plantations under Mediterranean conditions and specifically in Spain, in order to identify not only the status, but also the future prospects, for this type of biomass production. The analysis of available information was conducted by taking into consideration the following aspects: Genetic plant material; plantation design, including densities, rotation lengths and the number of rotations, and mixtures; management activities, including irrigation, fertilization, and weed control; yield prediction; biomass characterization; and finally, an evaluation of the sustainability of the plantation and ecosystem services provided. Despite advances, there is still much to be done if these plantations are to become a commercial reality in some Mediterranean areas. To achieve this aim, different aspects need to be reconsidered, such as irrigation, bearing in mind that water restrictions represent a real threat; the specific adaptation of genetic material to these conditions, in order to obtain a greater efficiency in resource use, as well as a greater resistance to pests and diseases or tolerance to abiotic stresses such as drought and salinity; rationalizing fertilization; quantifying and valuing the ecosystem services; the advance of more reliable predictive models based on ecophysiology; the specific characterization of biomass for its final use (bioenergy/bioproducts); technological improvements in management and harvesting; and finally, improving the critical aspects detected in environmental, energy, and economic analyses to achieve profitable and sustainable plantations under Mediterranean conditions.


2014 ◽  
Vol 592-594 ◽  
pp. 2422-2426
Author(s):  
V. Ramsankar ◽  
V. Vipin ◽  
Ajit Smrithi

This paper presents the undertaken attempt to perform techno –economic analysis of water cooled concentrating photo voltaic (CPV) system vis-à-vis solar photovoltaic (SPV) for an educational institution (BITS Pilani Hyderabad). With the help of preliminary and final energy auditing, the energy requirements for the 2800 hostel rooms of the campus were computed. Required PV & CPV systems’ techno-economic analyses to meet the energy loads were performed and a comparison was made to arrive at the possibility of using CPV systems. Area required for installing both the system was also performed.


Author(s):  
Ivan Voloshyn ◽  
Liudmyla Matviychuk ◽  
Bozhena Gerasymchuk

The publication conducted ecological and economic analysis of factors affecting the status and development of tourist resources, scientists examined the approaches to their classification, proposed a system of measures that can contribute to tourism development within the study area. Key words: tourism resources, rational use and development of tourism, impact factors.


Author(s):  
N. Panchenko ◽  
I. Hordiyenko

The list of military equipment needed for forensic experts work when solving the issues of munition accounting and preservation of legislative and regulatory acts which regulate accounting procedure, circulation and write-off of munition, is provided in the article. The list of military equipment which according to its characteristics belongs to military is specified. Ensuring safety of classified information has been highlighted in cases provided by legislation and separate accounting of survival kit military equipment which is intended for use while special cases and peace time in long-term storage in military units, from other military equipment. It is specified that military equipment accounting is conducted both in peacetime and while particular time at facilities of military (ship) administration, services of providing bodies of military management, services of military units and formations, in warehouses, bases, arsenals according to requirements of regulatory legal acts of the Ministry of Defence. Peculiarities of accounting inherent in this field are outlined. Results of the forensic expert practice from the Sumy branch of KhRIFE are outlined. Research objects are identified and a range of powers granted to forensic experts while conducting forensic economic examination related to resolving issues regarding documentary confirmation of the established facts of shortage, embezzlement, replacement, unjustified write-off and surplus of military equipment is defined.


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