scholarly journals ФОРМУВАННЯ ОБЛІКОВО-АНАЛІТИЧНОГО ЗАБЕЗПЕЧЕННЯ УПРАВЛІННЯ ПРИБУТКОВІСТЮ ПІДПРИЄМСТВ

2019 ◽  
pp. 103-109
Author(s):  
О. С. Юрченко
Keyword(s):  
System Analysis ◽  
Practical Significance ◽  
Priority Areas ◽  
Strategic Management Accounting ◽  
The Subject ◽  
Business Entities ◽  
The One ◽  
Analytical System ◽  
Assessment Procedures ◽  
Selection Of

The orientation to sustainable development of enterprises necessitates the formation of effective accounting and analytical system of profitability management. In this regard, the article is focused on the disclosure of priority areas for developing of theoretical and methodological foundations for formation accounting and analytical support for profitability management. The purpose of the research is the disclosure of current problems and priority areas of the formation of accounting and analytical support for the management of profitability of enterprises. The subject of the research is the theoretical and methodological foundations regarding the formation of the accounting and analytical system in the management of the profits of the enterprises. The object of research - the process of selection of priorities of accounting and analytical system in managing the profitability of enterprises. The methods, used in the research are scientific knowledge, induction, system analysis and conceptual synthesis. The hypothesis was assumption, in the conditions of increasing financial position of business entities, it is necessary the reorientation of the accounting and analytical system in order to identify the influence of factors on profits, reserves and ways of their mobilization for increasing the profitability of enterprises. The statement of basic materials. Based on the results of the research, the preconditions and problems of the development of the conceptual positions of the accounting and analytical support are determined and the ways of their solution are outlined. It is substantiated that the profit depends on the choice of methods of enterprise accounting policy and assessment procedures. It is proved that strategic management accounting is a component of the accounting and analytical system in managing profitability of enterprises. The sequence of formation of the concept of accounting and analytical support for profitability management of enterprises is disclosed. The originality and practical significance of the research is the disclosure of areas for developing of theoretical and methodical foundations of formation of the accounting and analytical system in the management of profitability of enterprises. Conclusions of the research. Introduction in practice of a strategically oriented accounting and analytical system provides the opportunity to assess the internal capacity of the formation of profitability of enterprises, on the one hand, and, on the other hand, the opportunity of generating the value of the enterprise for the future reserves.

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 RADIATION HYGIENIC ASPECTS OF THE SAFETY CONTROL OF THE PERSONNEL

2019 ◽  
Vol 96 (9) ◽  
pp. 878-882
Author(s):  
Anatoly V. Simakov ◽  
Yu. V. Abramov ◽  
N. L. Proskuryakova
Keyword(s):  
Radiation Protection ◽  
Occupational Safety ◽  
Radiation Safety ◽  
Education And Training ◽  
Safety Control ◽  
Managerial Decisions ◽  
The One ◽  
Analytical System ◽  
And Training ◽  
Selection Of

Control of the radiation safety of workers is the one of the principal tasks of regulatory bodies responsible for the radiation safety and protection. This task is solved through the implementation of a set of organizational and technical measures, including:1) Organization and the execution of radiation monitoring; 2) Prediction of exposure doses to workers; 3) Selection of workers for the execution of radiation hazardous operations including emergency remedial works; 4) Planning of activities to implement the principle of the optimization of radiation protection; 6) Development and establishment of reference levels of exposure to radiation factors; 5) Organization of education and training of the personnel; 7) Continuous improvement of the occupational safety culture etc. The paper describes main actions of the management of radiation facilities aimed at the implementation of the above mentioned measures. Special attention is paid to the selection of the personnel of the required qualifications, possessing a sufficient reserve of an individual dose, to carry out radiation hazardous operations, to predict radiation doses to justify the development of the necessary protective measures and to plan actions to implement the principle of optimization of the radiation protection. The active use of the computer information and analytical system for the management of the protection from the occupational radiation is recommended. This system should include: 1. Database of individual occupational doses; 2. Database of radiation parameters characterizing the situation in workshops and at the industrial site of the radiation facility; 3. Software package for education and training of the personnel. The making of managerial decisions for the radiation protection of the personnel is aimed at increasing in the occupational reliability and, ultimately, improving the safety of radiation facilities, maintaining health and increasing the professional longevity of workers.

scholarly journals Quem salva quem? Saviour siblings e seus aspectos bioéticos

2020 ◽  
Vol 4 (1) ◽  
pp. 59
Author(s):  
Isabela De Marco Leandro ◽  
Thaissa Souza Da Silva ◽  
Flávia Fernandes Barbosa ◽  
Ana Carolina Custodio De Barros ◽  
Monaliza Mendes Carvalho Da Cruz ◽  
...  
Keyword(s):  
Literature Review ◽  
Health Professionals ◽  
Clinical Case ◽  
Sick Child ◽  
The Other ◽  
Pubmed Database ◽  
Bioethical Issues ◽  
The Subject ◽  
The One ◽  
Selection Of

INTRODUCTION: The idea of the article arose during a course in which students were organized in groups to discuss a bioethics subject and the subject chosen was "saviour siblings". “Saviour sibling” is a child conceived in the hope of being genetically compatible with an older brother who has some pathology whose treatment consists of the donation of tissues. OBJECTIVE: To debate the conception of saviour siblings and the delicacy and complexity of the theme from a bioethical perspective. METHODOLOGY: Literature review carried out in August 2019, in the PubMed database, using the keyword “saviour siblings”. The material obtained was used for discussion and elaboration of a clinical case. RESULTS: 40 articles were found, nine of which were excluded from the abstract for diverging from the topic. The clinical case was developed collectively and the authors delegated with putting themselves in the place of those involved in this decision and narrating the possible thoughts and feelings of each one of them. Then, bibliographic references were used to discuss the constructed clinical case, from the bioethical perspective. CONCLUSION: Saviour siblings related bioethical issues are delicate and complex. On the one hand, there's a benefit of saving a sick child and bringing relief to the parents. But, on the other hand, this technique can bear on eugenic practices such as the selection of individuals based on their genetics. The violation of the saviour sibling's autonomy needs to be the focus of future ethical discussions in order to protect his rights. Teaching bioethics is essential for the training of health professionals.

scholarly journals THE STATE OF DEVELOPMENT OF INTERNATIONAL BUSINESS IN CRISIS CONDITIONS IN UKRAINE

2021 ◽  
Vol 6 (2) ◽  
pp. 84-89
Author(s):  
Oksana Melnichuk
Keyword(s):  
International Business ◽  
Business Processes ◽  
System Analysis ◽  
Raw Materials ◽  
Practical Significance ◽  
High Tech ◽  
Business System ◽  
Business Entities ◽  
The Impact ◽  
Practical Recommendations

The subject of the study is a set of basic theoretical, scientific and methodological provisions and practical recommendations for analyzing trends in the system of international business and increase the effectiveness of institutional support for enterprises participating in international business. In the course of the research such concepts as "foreign economic activity", "international entrepreneurship", "international business" are considered. The latter is proposed to be considered as a system of business processes implemented by business entities outside of their own country and aimed at achieving strategic goals. Research methods. General scientific and special methods are used in the work, which allow to systematically solve problem tasks in the chosen direction of the research. In the course of the research such methods are used as: method of theoretical generalization; system analysis; graphic and analytical methods. Results. An analysis of the impact of the coronavirus pandemic on the activities of international market players has been made. A comprehensive analysis of the volume, commodity, geographical structure of exports and imports of goods in Ukraine in 2018-2020. It is determined that Ukraine overwhelmingly exports raw materials and imports high-tech goods. Despite the decline in foreign trade, the general trend indicates that exports and imports will grow in the long run. An objective analysis of the functioning of the Ukrainian business system with the help of many world ratings, which allow us to assess the place of Ukraine in the global conditions of development, in comparison with the economies of other countries. As a result of the study, it was determined that Ukraine is inferior to other countries in the world in trade, regulatory policy, national branding, etc., and has the best position in the field of budget transparency. The results of the analysis indicate the need to implement effective organizational and economic principles aimed at improving the quality of Ukraine's business system. The analysis and construction of the profile of the national business system allowed to identify the main problems in the system of international business and begin to form measures to address them. The practical significance of the obtained results is that the theoretical provisions and practical recommendations obtained by the author as a result of the study can be used in developing directions for the transformation of national international business in a crisis.

scholarly journals Modeling and Analysis of Information Security Threats in Wireless Sensor Networks

Telecom IT ◽  
2020 ◽  
Vol 8 (3) ◽  
pp. 102-111
Author(s):  
V. Desnitsky
Keyword(s):  
Wireless Sensor Networks ◽  
Sensor Networks ◽  
Information Security ◽  
System Analysis ◽  
Wireless Sensor ◽  
Practical Significance ◽  
Security Threats ◽  
Modeling And Analysis ◽  
Analysis Of Means ◽  
The Subject

The paper presents results of analysis of information security threats in wireless sensor networks and means for their modeling. Research subject. The subject of the research is means for modeling and analyzing information security threats to wireless sensor networks. Method. The work uses methods of mathematical modeling and system analysis. Core results. The analysis of actual threats to information security of wireless sensor networks is performed. A comparative analysis of means for simulation modeling of wireless sensor networks and attacking influences is performed. Two models of presentation of wireless sensor networks are proposed for solving the problems of threat modeling. Practical significance. The results of the work can be used for modeling and evaluation of security of complex wireless sensor networks with a large number of nodes in conditions of organizational complexity of using full-featured instances of wireless sensor networks to solve information security problems.

scholarly journals On the Noise Hazard Assessment within the Intermediate Range of the High Audible and the Low Ultrasonic Frequencies

2016 ◽  
Vol 41 (2) ◽  
pp. 331-338 ◽  
Author(s):  
Antoni Śliwiński
Keyword(s):  
Hazard Assessment ◽  
High Frequency ◽  
Low Frequency ◽  
Frequency Range ◽  
Research Activity ◽  
High Frequency Audiometry ◽  
Noise Assessment ◽  
The Subject ◽  
The One ◽  
Assessment Procedures

AbstractIn parallel to the ultrasonic noise assessment procedures and research activity in the field there have appeared several papers in the domain of so called high-frequency audiometry which covers the range of frequencies 8-20 kHz. They are important for recognizing the harmfulness and hazard of the audible high frequency sound components in the same range as the one of the low frequency ultrasonic noise. On the other hand there exists a certain inconsequent situation in the general approach to the problem of ultrasonic noise hazard assessment in work places environment which concerns the convention to include the frequency range of 10-20 kHz to the domain of ultrasonics. The range consists of one third octave bands of central frequencies: 10, 12.5, 16, 20 kHz and conventionally is called low frequency ultrasonic noise though at least the components of the two lowest bands are naturally audible by a majority of population (mainly young people).The paper presents a discussion related to some achievements of the two domains and some conclusions which could be useful for a more consequent description of the subject and could be taken into account in the future regulations for the ultrasonic noise assessment in work places environment.

scholarly journals Implementation of information accounting systems

Ekonomika APK ◽  
2020 ◽  
Vol 313 (11) ◽  
pp. 74-79
Author(s):  
Hanna Skyba ◽  
Oksana Tsimoshynska ◽  
Inna Bezhenar
Keyword(s):  
Information Systems ◽  
System Analysis ◽  
Accounting Information ◽  
Information Resource ◽  
Information Support ◽  
Practical Significance ◽  
Enterprise Information ◽  
Accounting Systems ◽  
Accounting Information Systems ◽  
Business Entities

The purpose of the article is to define accounting information systems as an element of enterprise information resource management, compare the criteria for the content of regulated (financial) and management reporting for the formation of an enterprise information resource. Research methods. General and special methods of scientific knowledge were used: system approach and system analysis (in determining the essence and basic elements of the assessment of information flows); historical and logical method (in the study of the formation, development and development of theoretical and methodological provisions for the formation and implementation of information accounting systems); analysis and synthesis (when developing proposals for the implementation of accounting information systems in the practical activities of the enterprise); monographic (when assessing the results of adaptation of employees of the enterprise, who should be responsible for the implementation of the platform). Research results. The great importance of the obtained theoretical and practical developments on the formation and use of information accounting systems as the basis for the formation of an enterprise information resource for the development of accounting theory and the introduction of its provisions into the practical activities of business entities has been proved. A number of practical situations that may accompany the implementation of information accounting systems for information support of effective management are stated. Scientific novelty. Review of the possibility of choosing an information platform on which the collection, processing and transmission of information will be carried out in order to make management decisions. Practical significance. The necessity of introducing accounting information systems at the enterprise is substantiated with the prediction of a number of methodological measures for the division of information, depending on its discreteness. It also identified the need to foresee a number of organizational paths for the implementation of platforms. Figs.: 1. Refs.: 12.

SECURITY ANALYSIS OF SOFTWARE AND HARDWARE COMPONENTS IN WIRELESS SENSOR NETWORKS

Telecom IT ◽  
2019 ◽  
Vol 7 (1) ◽  
pp. 75-83
Author(s):  
V. Desnitsky ◽  
A. Meleshko
Keyword(s):  
Wireless Sensor Networks ◽  
Sensor Networks ◽  
System Analysis ◽  
Data Transfer ◽  
Security Analysis ◽  
Wireless Sensor ◽  
Practical Significance ◽  
Analysis Method ◽  
The Subject ◽  
Software And Hardware

The paper comprises a review of approaches to security analysis of software and hardware components in wireless sensor networks. Research subject. The subject of the research is existing approaches to security analysis. Method. The methods of system analysis are applied in the work. Core results. A detailed analysis of existing threats and attacks on wireless sensor networks as well as an analysis of vulnerabilities and data transfer protocols between nodes of such systems has been performed. The main directions to ensure security of the wireless sensor networks are identified. Practical significance. The results obtained in this paper can be used to improve the means of protecting the wireless sensor networks from various cyber-physical attacks.

scholarly journals Imagining Asia in India: Nationalism and Internationalism (ca. 1905–1940)

2012 ◽  
Vol 54 (1) ◽  
pp. 65-92 ◽  
Author(s):  
Carolien Stolte ◽  
Harald Fischer-Tiné
Keyword(s):  
Indian Subcontinent ◽  
List Type ◽  
Focal Points ◽  
Points Of Interest ◽  
Homogenous Space ◽  
Asian Identity ◽  
Simultaneous Existence ◽  
The Subject ◽  
The One ◽  
Selection Of

Asianisms, that is, discourses and ideologies claiming that Asia can be defined and understood as a homogenous space with shared and clearly defined characteristics, have become the subject of increased scholarly attention over the last two decades. The focal points of interest, however, are generally East Asian varieties of regionalism. That “the cult of Asianism” has played an important role on the Indian subcontinent, too—as is evident from the quote above—is less understood. Aside from two descriptive monographs dating back to the 1970s, there has been relatively little scholarly engagement with this phenomenon. In this article, we would like to offer an overview of several distinct concepts of Asia and pan-Asian designs, which featured prominently in both political and civil society debates in India during the struggle for Independence. Considering the abundance of initiatives for Asian unification, and, in a more abstract sense, discourses on Asian identity, what follows here is necessarily a selection of discourses, three of which will be subjected to critical analysis, with the following questions in mind:•What were the concrete motives of regional—in this case Indian—actors to appropriate the concept of Asianism? Is the popularity of supranational frames of reference solely to be explained as an affirmation of a distinctive identity vis-à-vis the imagined powerful West, or are there other motives to be found?•What were the results of these processes of appropriation, and how were these manifested politically and culturally?•What tensions resulted from the simultaneous existence of various nationalisms in Asia on the one hand and macro-nationalistic pan-Asianism on the other?

scholarly journals Szkolna kultura polityczna. Czym jest i jak ją badać?

2020 ◽  
Vol 17 (1) ◽  
Author(s):  
Celina Kamecka-Antczak
Keyword(s):  
Political Culture ◽  
Political System ◽  
Meta Analysis ◽  
Scientific Work ◽  
Division Of Labour ◽  
Separate System ◽  
The Subject ◽  
The One ◽  
Selection Of

The article is an attempt to create a new category in the study of the school, which is school political culture. Theoretical meta-analysis was used. In the first part, the author explains why she asks about school political culture. Based on the assumption that the school is an organisation, it justifies applying the tools of political culture to its study. The school as an organisation is a separate system of activity, with clearly defined goals, a specific division of labour among members of the school community and connectivity between elements with a certain degree of formalisation and hierarchy of power. A comparison of elements of the school’s organisation with the basic elements of the political system is presented. The second part introduces the criteria that the theory of political culture should meet to become a theory that can be applied in school space. A meta-analysis of selected concepts of political culture: Gabriel Almond, Vilfredo Pareto and Zbigniew Blok (based on the developed criteria) allowed the selection of a leading theory. The results of meta-analysis are the subject of the third part of the article. The initial adaptation of the selected theory leading to the school specificity is a contribution to further scientific work on the development of a research tool allowing the classification of school political culture: of individual students, as well as the one dominating in the group.

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