scholarly journals EVALUATION OF ENTERPRISES SHARES VALUES AT THE MODERN STAGE WHEN CARRYING OUT FORENSIC EXAMINATIONS

2017 ◽  
Vol 17 ◽  
pp. 332-338
Author(s):  
R. B. Kaplin ◽  
O. V. Аnishchenko
Keyword(s):  
Market Value ◽  
Considerable Extent ◽  
Integral Property ◽  
Evaluation Procedures ◽  
Methods Of Evaluation ◽  
Methodical Basis ◽  
Special Knowledge ◽  
The Subject ◽  
Share Value

Share value as a security is a money equivalent of its definite investment qualities and management possibilities which depends on concrete goals and methods of evaluation. Determination of the market value of enterprise shares may be realized by estimation which is carried out by an estimator who has the corresponding qualification certificate of the State Property Fund, or by carrying out forensic examination which is fulfilled by forensic experts having corresponding qualification certificates of the Ministry of Justice of Ukraine and entered in the Register of certified forensic experts. After abolition of an expert speciality 16.1 «Estimation of integral property complexes, equities, securities» by the order the Ministry of Justice of Ukraine in June, 2016 the demand in expert researches on determination of the value of enterprises stocks has not disappeared, on the contrary, the quantity of appeals on performing such researches has increased. At the present time «The technique of comprehensive expert studies of determination of the enterprises shares value» in the co-authorship of experts-economists and experts on building and technical researches (to whom qualification of the forensic expert on speciality 16.1 was earlier conferred) is developed. This technique is registered in the Register of techniques on performing forensic examinations of the Ministry ofJustice of Ukraine. The complex of methodical approaches, methods and evaluation procedures serve as the methodical basis for stocks evaluation. All these demands from the expert of application during the research of considerable extent of special knowledge on the issue and circulation of such securities, as well as about the features of business accounting, taxation and the operations, realized with them. The particularity of researching of the operations with securities is the necessity of comprehensive consideration of the problems related with circulation that makes up the subject both forensic economic examination and forensic evaluative examination.

Light Side of Design: Professional Vector

2020 ◽  
pp. 23-33
Author(s):  
Elena A. Zaeva-Burdonskaya ◽  
Yuri V. Nazarov
Keyword(s):  
Professional Practice ◽  
Wide Spectrum ◽  
Scientific Basis ◽  
Design Culture ◽  
Interdisciplinary Nature ◽  
Educational Programmes ◽  
Design Activities ◽  
The Subject ◽  
Light Side

This article addresses one of the most actively developing types of design activities – light design. The article comprises quotes of the leading Russian and foreign light design specialists published over the previous five years, as well as the authors’ own conclusions. The thoughts quoted in the article are sometimes opposite to each other and reflect the wide spectrum of professional practice. They reflect the initial opinions of analysts and experts which are often diverging. All of the specialists point at the interdisciplinary nature of the new profession, which imposes additional load on a designer overloaded enough already by the scope and speed of the problems being solved nowadays. The discussion of the new profession of light designer initiated on the pages of professional publications is especially important in view of the development of professional standards and standards of design and architectural education, as well as creation of new educational programmes based on various approaches to the subject in technical and humanitarian institutions. The goal of this article is to introduce light design into the field of fully legitimate sections of design culture, to define the authentic scientific basis of the new creative profession, to initiate a foundation for self-determination of the new synthetic area, which materially affects the state of the profession as a whole and the life standards of a wide variety of consumers. In order to reach the set goal, a comparative and analytical method of study was selected, which allows studying the problem to a large extent and from all angles and finding the ways of overcoming the challenges emerging in the area of the new activity.

Determining the discount rate when evaluating trade organizations: Some features

2020 ◽  
Vol 13 (1) ◽  
pp. 71-84
Author(s):  
E.A. Grigor'eva ◽  
A.S. Buzhikeeva
Keyword(s):  
Discount Rate ◽  
Economic Activity ◽  
Systems Approach ◽  
Market Value ◽  
Additional Risk ◽  
Evaluation Procedures ◽  
Analytical Research ◽  
Definition Of ◽  
Traditional Approaches

Subject. This article deals with the issues of determining the market value of the trading business, taking into account a number of characteristics. Objectives. The article aims to develop certain provisions of the methodology and practice of evaluating the business of trading organizations, namely, taking into account the additional risk of inventory feasibility when calculating the discount rate. Methods. For the study, we used a systems approach, and the cognition, and economic and analytical research methods. Results. The article presents a three-tiered classification of stocks and a definition of risk based on the criteria for dividing stocks by purpose, degree of implementation, and shelf life in accordance with the scale. Based on the classification, the article offers certain recommendations for determining the discount rate when evaluating trading organizations, aimed at taking into account additional risk. Conclusions. Various evaluation procedures within the framework of traditional approaches and methods in relation to trading organizations do not take into account risk specific to this type of economic activity. The proposed methodology for calculating the discount rate for trade organizations takes into account the features of their functioning.

Assessment of sensitivity of the efficiency of regional tax spending towards investment attractiveness of the types of economic activity carried out by the residents of advanced development territory

2020 ◽  
pp. 98-110
Author(s):  
Evgeniya Mikhailovna Popova ◽  
Guzel Mukhtarovna Guseinova ◽  
Sergei Borisovich Milov
Keyword(s):  
Economic Activity ◽  
Socioeconomic Development ◽  
Federal District ◽  
Tax Incentives ◽  
Capital Investments ◽  
The Subject ◽  
Investment Process ◽  
The Impact ◽  
Advanced Development

The deficit of subnational budgets and deceleration capital investments in multiple Russian regions increase the relevance of research aimed at improvement of tax incentivizing practice of the regional investment process. The studies focused on determination of the impact of socioeconomic and institutional factors upon the efficiency of investment tax expenses obtained wide circulation within the foreign scientific literature. The subject of this article is the assessment of sensitivity of the efficiency of regional tax expanses towards investment attractiveness of the types of economic activity carried out by the residents of territories of advanced socioeconomic development, created in the subjects of Far Easter Federal District. The scientific novelty and practical values of this research consists in substantiation of the reasonableness of assessment of investment attractiveness of the types of economic activity that are stimulated by tax incentives. Methodology for assessing investment attractiveness is proposed and tested. The conclusion is made that in case of low investment attractiveness of the type of economic activity, which was planned to support by tax incentives, it is required to conduct and additional analysis to avoid unjustified tax expanses.

Application of hydrogenated butadiene-nitrile rubbers for products operated at high temperatures and in aggressive environments

2019 ◽  
pp. 129-136 ◽  
Author(s):  
E. A. Khorova ◽  
A. V. Myshlyavtsev
Keyword(s):  
Relative Elongation ◽  
Temperature Limit ◽  
Degree Of Unsaturation ◽  
Product Service ◽  
Nitrile Rubbers ◽  
The Subject ◽  
Maximum Content ◽  
Aging In Air ◽  
Hydrocarbon Media

The subject of the study were rubber mixtures based on hydrogenated butadiene-nitrile rubbers (HNBR) Therban, Zetpol, NBR-B with an acrylonitrile (AN) content of 34% to 49% and unsaturation of 0.9% to 22% with sulfuric, peroxide and sulfuric-peroxide cure systems. The purpose of the study was to determine the effect of the AN content and the degree of unsaturation of HNBR on the properties of rubbers in products designed for operation under the influence of fuels and oils at increased temperatures.The results of the determination of the mass swelling of rubbers in hydrocarbon media and the relative elongation in the process of thermal aging in air and in oil at increased temperatures are presented. The conclusion was made on the use of HNBR mixture with maximum content of AN (49%), with low (6%) and extremely low (0.9%) ODS content and sulfuric peroxide cure system to extend the product service temperature limit to 150°C.

Geragogy - the Third Pillar of Education Science

2011 ◽  
Vol 1 (1) ◽  
pp. 77-91
Author(s):  
Ctibor Határ
Keyword(s):  
Social Life ◽  
Scientific Study ◽  
Methodological Basis ◽  
The Third ◽  
Methodical Basis ◽  
The Subject ◽  
Education Science

The present scientific study, mostly of theoretical and methodological nature, is intended to penetrate into the near past (and present) of geragogy as a discipline and analyze briefly the process of creating the constitution and methodology in the area of Europe (with emphasis on the Czech and Slovak and German provenance). Emphasis is also placed on theoretical and methodological basis of the current geragogy, covering the subject of investigation, content, objectives and tasks, science-systemic geragogy anchor being a methodological and methodical basis of senior education in various spheres of their individual and social life.

Introduction

2018 ◽  
Author(s):  
Chakravarthi Ram-Prasad
Keyword(s):  
Philosophical Tradition ◽  
Phenomenological Tradition ◽  
The Third ◽  
Western Philosophical Tradition ◽  
The Subject ◽  
To Come

The Introduction outlines the various chapters. It then situates the question of ‘body’ in the modern Western philosophical tradition following Descartes, and argues that this leaves subsequent responses to come under one of three options: metaphysical dualism of body and subject; any anti-dualist reductionism; or the overcoming of the divide. Describing the Phenomenology of Merleau-Ponty as a potent example of the third strategy, the Introduction then suggests his philosophy will function as foil to the ecological phenomenology developed and presented in the book. Moreover, one approach within the Western Phenomenological tradition, of treating phenomenology as a methodology for the clarification of experience (rather than the means to the determination of an ontology of the subject) is compared to the approach in this book. Since classical India, while understanding dualism, did not confront the challenge of Descartes (for better or for worse), its treatment of body follows a different trajectory.

scholarly journals Research of the Disparities in the Process of Revitalization of Brownfields in Small Towns and Cities

2021 ◽  
Vol 13 (3) ◽  
pp. 1232
Author(s):  
Natalie Szeligova ◽  
Marek Teichmann ◽  
Frantisek Kuda
Keyword(s):  
Small Towns ◽  
The Czech Republic ◽  
Essential Step ◽  
Community Strength ◽  
Population Turnover ◽  
Subsequent Application ◽  
Level Of Knowledge ◽  
The Subject ◽  
Relevant Factors

The subject of the work is the research on relevant factors influencing participation in the success of brownfield revitalization, especially in the territory of small municipalities. Research has so far dealt with the issue of determining disparities in the municipalities of the Czech Republic, not excluding small municipalities, but their subsequent application has usually been presented in larger cities. The focus on smaller municipalities or cities was usually addressed only in general. The introduction provides an overview of theoretical knowledge in the field of brownfield revitalization. Defining the level of knowledge of the monitored issues is an essential step for the purposes of more effective determination of disparities. Disparities will be determined on the basis of information on localities that have been successfully revitalized. The identified disparities are then monitored in the territory of small municipalities. For the purposes of processing, it was determined that a small municipality or city is an area with a maximum of 5000 inhabitants. Using appropriately selected statistical methods, an overview of disparities and their weights is determined, which significantly affect the success of revitalization. In small municipalities, the issue of brownfields is not emphasized but, in terms of maintaining community strength and reducing population turnover, the reuse of brownfields is a crucial theme.

Determination of integral indicators characterizing the possibility of accommodating the evacuated population in the territory of the Republic of Kazakhstan

2020 ◽  
pp. 154851292097028
Author(s):  
Yernar Zh Akimbayev ◽  
Zhumabek Kh Akhmetov ◽  
Murat S Kuanyshbaev ◽  
Arman T Abdykalykov ◽  
Rashid V Ibrayev
Keyword(s):  
Statistical Data ◽  
Armed Conflicts ◽  
Security Issues ◽  
Inaccurate Information ◽  
The Subject ◽  
The Republic ◽  
The Impact ◽  
Integrated Indicators ◽  
Selection Of

Studying the historical facts of past wars and armed conflicts and natural and man-made emergencies, today in the Republic of Kazakhstan one of the most important security issues is the preparation and organization of the evacuation of the population from possible dangerous zones, taking into account the emergence of new threats to the country’s security. The paper presents an algorithm for constructing universal scales of the distribution function of opportunities by types of support and rebuilding them into subject scales using display functions. The purpose of the paper is to determine the integral indicators characterizing the possibility of accommodation of the evacuated population and the impact on resources during relocation. On the subject scales of cities and districts of the region, indicators of the possibility of relocation of a certain amount of the evacuated population by types of support and indicators characterizing the impact on the district’s resources during resettlement of a certain amount of the evacuated population are determined. It was concluded that the use of integrated indicators allows the selection of areas to accommodate the evacuated population without the use of statistical data, in conditions of incomplete and inaccurate information. The presented method does not replace traditional methods based on classical methods of territory assessment by the level of life sustenance, but also allows their reasonable combination with the experience of specialists in this field, taking into account the incompleteness, uncertainty, and inconsistency of the initial data of the study area, which does not allow the application of existing methods.

On the Age of Certain Species of Trigonia from the Jurassic Rocks of Kachh (Cutch)

1935 ◽  
Vol 72 (4) ◽  
pp. 184-189 ◽  
Author(s):  
L. F. Spath
Keyword(s):  
General Interest ◽  
Jurassic Rocks ◽  
The Subject ◽  
Critical Sections ◽  
Geological Magazine

One of the problems left unsolved in my “Revision of the Jurassic Cephalopod Fauna of Kachh” consisted of the determination of the exact age of certain Jurassic beds that had yielded (in addition to ammonites) species of Trigonia. Among these, T. smeei J. de C. Sowerby is of unusual, general interest; and, as readers of the Geological Magazine may remember, this species has been the subject of much controversy. It was one of the species whose “morphological position, viewed from the evolutionary standpoint”, caused them to be described as Cretaceous. Thanks to the continued researches of Mr. J. H. Smith, of Bhuj, who has been good enough to send me new collections from various critical sections in Kachh, I am now in a position to add to the evidence for a Jurassic age of a number of these species of Trigonia. If it be asked why, in a work on cephalopods, I have gone out of my way to express scepticism regarding the use of species of Trigonia for correlation, I can only say that this genus happened to be represented among the ammonite material sent to me. There is no reason, so far as I can see, why Trigonia should not be quite as useful for zonal purposes as ammonites. I have been equally sceptical about Stolley’s work on belemnites. But in either case I will leave the results to speak for themselves. It seems to me that if Upper Oxfordian species like Trigonia smeei and such allies as T. tenuis, T. tra-peziformis, T. remota Kitchin, not to mention the associated Astarte, Gervillia, Cucullaea, Exogyra, etc., could be claimed to be of Cretaceous age by one of the most eminent authorities, then it is time to remind the general palaeontologist again of what workers on ammonites have realized long ago.

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