scholarly journals Виготовлення авіаційних деталей з жароміцних нікелевих сплавів методом адитивного плазмового наплавлення

2021 ◽  
pp. 48-52
Author(s):  
Михайло Олегович Гнатенко ◽  
Сергій Леонідович Чігілейчик ◽  
Сергій Сергійович Сахно
Keyword(s):  
Practical Significance ◽  
Layer By Layer ◽  
Radiation Control ◽  
Traditional Technology ◽  
Capillary Method ◽  
Metallurgical Defects ◽  
Plasma Surfacing ◽  
Steel 20 ◽  
The Cost ◽  
Ring Blank

The aviation part of the ring-type was made of heat-resistant structural alloy EI 868 (HN60VT) by the method of additive multilayer plasma surfacing with wire. The traditional technology for obtaining this type of ring blank is the stamping of rods, which are then brought to the final shape of the part by further machining. The disadvantage of traditional technology is the significant cost of metal, which in the process of machining the pressed rod, is converted into chips and not reused, which increases the cost of the finished product. The use of additive technologies will significantly reduce the cost of material in obtaining annular workpieces by manufacturing a workpiece with a configuration as close as possible to the geometry of the part. Additive surfacing was performed on a robotic complex consisting of a plasma power supply SBI PMI-350 AC/DC TL and work FANUC M-710iC on a rigidly fixed substrate of steel 20. To determine the possibility of obtaining aviation parts using the method of layer-by-layer plasma surfacing, a study of the deposited material was conducted The structure of the grown part was studied, it was found that the microstructure corresponds to the normal state of the alloy EI868 (HN60W) in the microstructure of the fusion line is not visible, the structure is homogeneous with the mutual germination of grains between layers. Alloy parts obtained using the method of additive cultivation are at the level of cast blanks and forgings and at T = 900oC are: sв =35±5 кгс/мм2,s0,2 =49±5 кгс/мм2, y = 62±5 %. After machining the grown workpiece, a capillary method of control and radiation control of the grown part - cracks and other types of critical metallurgical defects was not detected. The practical significance of the introduction of this method is a significant reduction in material costs in obtaining parts and ensuring economic efficiency, which is about 159 thousand hryvnias.

Parameters Of Technological Processes Reengineering

2020 ◽  
pp. 28-33
Keyword(s):  
Spatial Organization ◽  
Parametric Model ◽  
Practical Significance ◽  
Machine Time ◽  
Time Machine ◽  
Technological Processes ◽  
Technical Capability ◽  
Materials Used ◽  
The Cost ◽  
Qualitative Characteristics

The article is devoted to reengineering of technological processes - a method of their qualitative transformation on an innovative basis, which in turn assumes the availability of tools that make it possible to establish the economic efficiency and technical capability of such transformations of construction production, to identify the effect of their implementation. In this regard, the problem of forming a parametric model of reengineering of construction technological processes, which involves four enlarged groups of indicators that reflect the quantitative and qualitative characteristics of the processes: materials used, working time, machine time, spatial organization, is considered. It is established that parameters can have either an absolute (physical, cost) or relative (point, percentage) expression and also make their own decomposition. The practical significance of the provisions given in the article is determined by the development of methods of technical rationing, which leads to a reduction in the cost and duration of construction.

Developing the adaptive process-based budgeting through TD-ABC and TD-ABB as part of strategic management accounting

2020 ◽  
Vol 23 (10) ◽  
pp. 1182-1194
Author(s):  
A.A. Akhmetzyanov ◽  
A.Yu. Sokolov
Keyword(s):  
Strategic Management ◽  
Cost Allocation ◽  
Management Accounting ◽  
Practical Significance ◽  
Common Time ◽  
Strategic Management Accounting ◽  
Scientific Papers ◽  
The Subject ◽  
The Common ◽  
The Cost

Subject. The article focuses on the advanced time-driven tools for allocating overhead expenses, which are based on process-based budgeting. Objectives. We articulate a technique for cost allocation so as to assess the cost of each process with reference to the common time driver. Methods. The study relies upon methods of systematization, classification, analogy and comparison, and summarizes the scientific literature on the subject. Results. The article presents our own suggestions on implementing TD-ABC and TD-ABB into the strategic management accounting process of developer companies. The principles were proved to help more effectively allocate overhead expenses and assess the capacity load of each process performed by functions, departments and employees. Carrying out a comparative analysis, we found certain reserves for utilizing resources more effectively. Conclusions and Relevance. The findings are of scientific and practical significance and can be used by developer and construction businesses. The conclusions can prove helpful for scientific papers, student books, and further research.

scholarly journals COMPARATIVE ANALYSIS OF COMPACT METHODS REPRESENTATIONS OF GRAPHIC INFORMATION

2021 ◽  
Vol 1 (37) ◽  
pp. 130-143
Author(s):  
O. Gertsiy
Keyword(s):  
Comparative Analysis ◽  
Communication Systems ◽  
Video Data ◽  
Transport Infrastructure ◽  
Practical Significance ◽  
Jpeg 2000 ◽  
Advantages And Disadvantages ◽  
Graphic Information ◽  
The Cost ◽  
And Storage

The main characteristics of graphic information compression methods with losses and without losses (RLE, LZW, Huffman's method, DEFLATE, JBIG, JPEG, JPEG 2000, Lossless JPEG, fractal and Wawelet) are analyzed in the article. Effective transmission and storage of images in railway communication systems is an important task now. Because large images require large storage resources. This task has become very important in recent years, as the problems of information transmission by telecommunication channels of the transport infrastructure have become urgent. There is also a great need for video conferencing, where the task is to effectively compress video data - because the greater the amount of data, the greater the cost of transmitting information, respectively. Therefore, the use of image compression methods that reduce the file size is the solution to this task. The study highlights the advantages and disadvantages of compression methods. The comparative analysis the basic possibilities of compression methods of graphic information is carried out. The relevance lies in the efficient transfer and storage of graphical information, as big data requires large resources for storage. The practical significance lies in solving the problem of effectively reducing the data size by applying known compression methods.

scholarly journals FSBu 25/2018 “Accounting for Leases”   and IFRS 16 “Leases”: A comparative Analysis of Key Provisions

2020 ◽  
Vol 6 (6) ◽  
pp. 42-51
Author(s):  
V. S. Plotnikov ◽  
O. V. Plotnikova
Keyword(s):  
Structural Information ◽  
Balance Sheet ◽  
Financial Statements ◽  
Practical Significance ◽  
Accounting System ◽  
The Subject ◽  
The Cost ◽  
Lease Accounting ◽  
Comparative Description

The article is devoted to the problem of accounting reflection of rental relations, which has been the subject of discussion by professional accountants for more than 100 years. At present, more standards are devoted to this problem in world practice than to other accounting objects. Nevertheless, a number of issues remain unresolved. The methodological framework of the study is based on a comparative description of the provisions of IFRS 16 “Leases” and FSBU 25/2018 “Accounting for Leases” and includes a new institutional theory, Conceptual framework for the presentation of financial statements. The research methodology provides for the reclassification of balance sheet items, which allows for significant structural information regarding the reflection of rental objects. The analysis revealed the following differences in standards: the Russian FSBU 25/2018 unreasonably introduces accounting for leasing transactions into the financial lease accounting system; insufficiently convincingly and without proper evidence the issues of identification of financial lease accounting objects are covered. The prospective direction of accounting for financial leases is the possibility of reflecting the property transferred by the lessee as an element of the cost of financial capital, at the same time, the tenant’s long-term obligations should be recognized as existing obligations. The practical significance of the study is determined by the possibility of reducing the level of debt in the balance of the parties to the lease transaction.

scholarly journals КОМПЛЕКСНАЯ ОЦЕНКА КОНКУРЕНТОСПОСОБНОСТИ ПЕРЕРАБОТАННОЙ ПЛОДООВОЩНОЙ ПРОДУКЦИИ

2019 ◽  
pp. 6-12
Author(s):  
Н. Р. Асадуллина
Keyword(s):  
Practical Significance ◽  
Vegetable Production ◽  
Fruit And Vegetable ◽  
Transport Costs ◽  
Expert Opinions ◽  
Number Of Factors ◽  
Vegetable Products ◽  
Quality Of Products ◽  
The Cost

Formulation of the problem. The article reflects the assessment of the competitiveness of processed fruit and vegetable products, the qualitative characteristics of fruit and vegetable products are substantiated, as well as the parameters of the degree of consistency of expert opinions based on the calculation of the concordance coefficient. The purpose of the research is to reflect and characterize existing methods of integrated assessment of the competitiveness of processed fruit and vegetable products. The object of research – the process of determining the quality of products produced, as well as the competitiveness of processed fruit and vegetable products. The methods used in the research – logical, comparative, analytical, scientific and methodological. The hypothesis of the research is to assume the dependence of the competitiveness of processed fruit and vegetable products and its sales volumes. The statement of basic materials. The buyer prefers products depending on the purpose and use of this product. In the course of further processing, the buyer pays attention to the volume of packaging, the suitability of the packaging for the content of the product in it, the maximum time for the storage of products. The article suggests such indicators of quality of processed fruit and vegetable production: biochemical composition of products; packaging of products; design and design of products; appearance and consistency; terms of product suitability; cost of production per kilogram of production. The originality and practical significance of the research is that the author substantiates the degree of influence of the proposed indicators on competitiveness on the basis of expert assessments. The number of points is determined depending on the number of factors considered. The degree of consensus of expert opinions is established on the basis of calculating the coefficient of concordation. Conclusions of the research. In the process of packaging the product and its production must take into account the directions of its use. For further industrial consumption, processed fruit and vegetable products can be made with a higher content of dry soluble substances, vitamins, sugars, and acidity. This will save on the cost of packaging, transport costs, and handling operations.

Price trends and price ratio in the COVID-19 pandemic: case analysis of some countries

Ekonomika APK ◽  
2021 ◽  
Vol 322 (8) ◽  
pp. 103-111
Author(s):  
Yurii Hubeni ◽  
Oleksandr Bitter
Keyword(s):  
Open Data ◽  
Agricultural Products ◽  
Practical Significance ◽  
Situational Analysis ◽  
Price Ratio ◽  
Economic Relations ◽  
Model Research ◽  
Price Trends ◽  
Food Market ◽  
The Cost

The purpose of the article is to investigate based on a situational analysis, the dynamics of some price trends and price ratios in the agri-food market in the context of the COVID-19 pandemic, to develop a generalized forecast of their possible further development. Consider, according to the proposed hypothesis, how the price parameters of food products under the influence of the COVID-19 pandemic and related quarantine restrictions will undergo changes, depending on the effectiveness of economic policy and the adopted agricultural model. Research methods. It was based on a situational analysis of open data of price ratios and series of price dynamics for agricultural products and products of its processing. At the same time, the cost indicators were transformed at the current exchange rate of the NBU. Standard comparison methods, indices and logical analysis-synthesis were used. Some of the above positions were discussed with fellow scientists from foreign countries. Research results. Quarantine restrictions caused by the COVID-19 pandemic have led to a decline in business activity and a reduction in export potential. This had a significant impact on the volume of GDP. However, the agrarian sector shows a significantly lower elasticity of operating and foreign economic activity. The price indices for agricultural products are showing some fluctuations, and recently a cautious upward trend. The total cost of the basket in Ukraine and Poland is close, but in Israel, it is 2.6 times higher than in Ukraine. This is due not only to significant differences in production conditions, but also to the different structure and organization of the industry. Scientific novelty. Consists of a study of the determinative effect of quarantine restrictions on price parameters and ratio in individual countries. Practical significance. Recommendations for strengthening the liberal component in foreign economic relations of agricultural circulation have been established. Tabl.: 3. Refs.: 12.

TRENDS IN THE DEVELOPMENT OF REACTIVE FIRE PROTECTION (LITERATURE REVIEW)

2021 ◽  
pp. 75-90
Author(s):  
Lyubov Vakhitova ◽  
◽  
Nadiya Taran ◽  
Konstantin Kalafat ◽  
◽  
...  
Keyword(s):  
Literature Review ◽  
Fire Protection ◽  
Flame Retardants ◽  
Practical Importance ◽  
Fire Retardant ◽  
Steel Structures ◽  
Life Time ◽  
Practical Significance ◽  
Protection Measures ◽  
The Cost

Purpose. Identification of the main directions of evolution of scientific researches concerning development and improvement of fire protective reactive coatings of intumescent type for steel constructions. Methods. Analysis of literature sources, study and generalization of information, classification and modeling of chemical processes. Results. As a result of the performed researches it has been shown that of all the developed reactive fire protection systems for increasing the fire resistance of steel structures the intumescent composition of ammonium polyphosphate/ pentaerythritol / melamine / polymer is the most widespread and economically justified. To reduce the cost of fire protection measures, it is necessary to improve the coatings of the intumescent type in the following main areas: increasing of fire protection efficiency with a decrease in the thickness of the fire protection layer; prolongation of life time with strengthening of resistance to external factors; reducing the cost of the prescription composition of intumescent paint due to the use of nanomaterials. Scientific novelty. It has been established that nanoclays, nanooxides of metals and silicon, LDH compounds and their analogues should be considered the most promising and multifunctional. The presence of nanomaterials in intumescent compositions allows to increase the environmental parameters of fire-retardant treatment due to the rejection of halogen flame retardants, boron compounds, formaldehyde resins. In addition, the presence of nanocompounds in intumescent coatings significantly reduces smoke in fire. Practical significance. The conclusions obtained from the literature review are of practical importance for the development of new approaches to the design of fire-fighting materials with improved performance through the use of nanomaterials, which provides a strong fire retardant foam char layer and provides rigidity of the insulation frame.

Improving the Cost Control System of Organizations Based on the Concept of Sustainable Development

Auditor ◽  
2021 ◽  
pp. 40-45
Author(s):  
Nataliya Kazakova ◽  
Lyudmila Permitina
Keyword(s):  
Sustainable Development ◽  
Control System ◽  
Production Process ◽  
Cost Control ◽  
Production Costs ◽  
Practical Significance ◽  
Control Optimization ◽  
Control Procedures ◽  
The Cost ◽  
On Farm

The article proposes the author’s two-level methodology of on-farm control based on the concept of sustainable development, which has practical significance and allows solving the problem of control, optimization of costs and production costs both at the pre-production stage and in the production process with an emphasis on control procedures for three types of costs: economic, environmental and social.

Unique Elements of the Traditional and Vernacular Masjids in Malaysia; Traditional Elements Acquainting Practical Sustainability

2015 ◽  
Vol 747 ◽  
pp. 76-79
Author(s):  
Rosniza binti Othman ◽  
Lukman Hakim Mahamod ◽  
Srazali Aripin
Keyword(s):  
Mechanical Ventilation ◽  
Case Studies ◽  
High Technology ◽  
Water Harvesting ◽  
Design Strategies ◽  
Indoor Space ◽  
Traditional Technology ◽  
Rain Water Harvesting ◽  
Passive Design ◽  
The Cost

Since indigenous construction, sustainability had appeared into practice though it was not performed in high technology manner. The paper focuses on the traditional masjids in Malaysia where traditional technology of passive design has long been inculcated. Passive design strategies which are practical are ablution from rain water harvesting, comfortable interior without mechanical ventilation and flexible layout with future expansion, employment of materials suitable to the climate and simple device of roofing system that gives major contribution to the indoor space quality. The paper reveals that practical sustainability features used by the former generations suggest great contributions to the future of architecture and construction without inflating the cost. Three masjids are chosen to be case studies and they are examined and observed in order to conform on the performance of practical sustainability

PRELIMINARY EXPERIMENTAL RESEARCH OF TRIBOLOGICAL PROPERTIES OF BUS BRAKES FRICTION LININGS

Tribologia ◽  
2016 ◽  
Vol 268 (4) ◽  
pp. 167-176 ◽  
Author(s):  
M.S. MUZDYBAEV ◽  
A.S. MUZDYBAEVA ◽  
V.V. ROGOVSKIJ ◽  
D.M. MYRZABEKOVA ◽  
A.B. ELEMES ◽  
...  
Keyword(s):  
Working Conditions ◽  
Tribological Properties ◽  
Traffic Safety ◽  
Spare Parts ◽  
Practical Significance ◽  
Brake Discs ◽  
The Cost ◽  
Urban Conditions ◽  
Overall Reliability

Experience gained from the use of buses in urban conditions showed that the working conditions of friction elements of the braking system, ensuring traffic safety, are associated with high loads. This leads to the intensive wear and premature replacement of the worn friction components, which reduces the overall reliability of the brake system and road safety. On the other hand, the friction linings of brake mechanisms may act as abrasives that cause the wear of brake discs or drums. Their replacement during operation is associated with a significant increase in the cost of spare parts. Therefore, it is assumed that the determination of the tribological properties of the brake linings in the brake mechanisms, before their exploitation, will increase the efficiency and safety of the vehicles’ operation, which justifies the choice of the research subject matter for its real and practical significance. The paper presents the preliminary results of the research into the main elements of the brakes in a city bus on a test stand mapping the real working conditions. For the testing, brake shoes of different manufacturers were used. Their tribological characteristics, reasons for their wear, and operational recommendations were determined.

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