scholarly journals КОНЦЕПЦІЯ СИСТЕМАТИЗАЦІЇ ФІНАНСОВИХ РЕЗУЛЬТАТІВ ПІДПРИЄМСТВА: ОБЛІКОВО-АНАЛІТИЧНІ АСПЕКТИ ЗАБЕЗПЕЧЕННЯ

2021 ◽  
pp. 58-66
Author(s):  
Ганна Сергіївна Ліхоносова ◽  
Іван Костянтинович Чаплигін
Keyword(s):  
Business Performance ◽  
Practical Significance ◽  
Mean Values ◽  
Starting Point ◽  
Analytical Work ◽  
Business Efficiency ◽  
Business Entities ◽  
The Right ◽  
Analytical Approaches

Formulation of the problem. Understanding the essence of the financial results of enterprises and using effective management decisions regarding their future development is a key guarantee to increasing the efficiency of organizations. One of the most pressing issues related to accounting, analysis and audit of financial results in the conditions of competitive environment is the conceptual aspects of their classification. The functioning of an enterprise largely depends on its ability to bring a sufficient level of income. The aim of the research is to define the concept of systematization of financial results of the enterprise in order to further improve the efficiency of accounting and analytical work of the organization, identify problems in the interpretation of the concept of «financial results» in order to improve their accounting, analysis and audit. The subject of the research is conceptual aspects of classification of financial results of domestic enterprises. The methods of the research: comparison, juxtaposition, systemic and analytical approaches, mean values, generalization and classification, dialectical and formal logic. The statement of basic materials. The article identifies the peculiarities of classification of financial results of the enterprise, defines existing shortcomings in the regulatory and legislative regulation of Ukraine regarding the terminology of financial results of the company, examines and summarizes approaches to the interpretation of the concept of «financial results», evaluates and analyzes the financial results of domestic business entities, measures are proposed to improve accounting, analytical and audit procedures for financial results and improve the business performance of organizations. The practical significance of the research lies in the possibility of applying the recommendations provided to improve accounting, analytical and audit procedures for financial results and improve the business efficiency of domestic enterprises. Conclusions and perspectives of further research. Classification of financial results of enterprises is the starting point for building their accounting, analysis and audit, but existing approaches to systematizing financial results contain many contradictory points, and therefore are imperfect. Classification features should cover a comprehensive study of financial results and ensure that they are grouped in the right context. The offered classification of financial results for the use of accounting, analysis and audit will increase the efficiency of accounting and analytical activities of organizations.

scholarly journals Information security - its essence and threats

2018 ◽  
Vol 188 (2) ◽  
Author(s):  
Estera Pietras
Keyword(s):  
Information Security ◽  
Information Flow ◽  
Data Protection ◽  
Security Systems ◽  
Exchange Of Information ◽  
Starting Point ◽  
Effective System ◽  
Business Entities ◽  
Technical Solutions

Due to the exchange of information, organizations are encouraged to create an effective system of information flow that should be monitored on a regular basis in order to minimize the risk of emergence of threats. Due to modern technical solutions of security systems, it is much more possible and accessible than a few years ago. For this purpose, proper identification and classification of threats is necessary. This constitutes the starting point for considering the role and the essence of risk. The article highlights the aspects related to ensuring information security as a whole and data protection- the most important assets of business entities.

Managing SME with an innovative hybrid cost of quality model

2017 ◽  
Vol 21 (4) ◽  
pp. 351-376 ◽  
Author(s):  
Marcin Czajkowski
Keyword(s):  
Hybrid Model ◽  
Business Performance ◽  
Manufacturing Sector ◽  
Quality Model ◽  
Content Type ◽  
Cost Of Quality ◽  
Business Excellence ◽  
Starting Point ◽  
The Right

Purpose The purpose of this paper is to critically examine existing models for cost of quality. Having identified issues and limitations of historic models, develop and implement a novel, structured hybrid cost of quality model to identify and effectively manage cost of company’s product. Design/methodology/approach A theoretical framework is proposed based on an integration of three existing, historical cost of quality models into a structured hybrid model. Subsequently, an exploratory pilot case study in a manufacturing environment is described that illustrates the value of the model. Findings The paper manages to find how a hybrid model can help identify cost of quality more accurately than the traditional models. Thanks to the new model, the author shows how gaps between product’s theoretical and actual costs can be highlighted. This allows management to drive down cost of quality and improve business performance. Research limitations/implications The model would benefit from a company-wide implementation. The present study provides a starting point for further research in the international manufacturing sector. Practical implications The framework improves the knowledge of cost of quality by providing a new case study with full results and analysis from a UK-based manufacturing company. It provides a critical re-evaluation of available literature, including the most recent publications as far as practically possible within timescale available. The study shows the importance of comprehensive cost collection if companies are to have the right data needed to manage business excellence. Originality/value The paper presents a development of the first structured hybrid model for measuring cost of quality using the strongest points of main three approaches and addresses their limitations. It gives new arguments against allocation of some cost elements within BS 6143-2:1990, resulting in recommendations for further brainstorming of pros and cons of the suggestion.

scholarly journals Morphometric Evaluation of Frontal and Maxillary Sinuses and Bizygomatic Distance of Igbos In South-East and Ogonis in South-South Nigeria Using Computerized Tomography Scan

2021 ◽  
pp. 198-208
Author(s):  
Godson Emeka Anyanwu ◽  
Salome Nwaelom Ezeofor ◽  
Emmanuel Nebuwa Obikili ◽  
Ekene Valentine Ugbor
Keyword(s):  
Normative Values ◽  
P Value ◽  
Mean Values ◽  
And Gender ◽  
The Right ◽  
Morphometric Evaluation ◽  
Tomography Scan ◽  
One Way Anova ◽  
Maxillary Sinuses

Background: Radiological identification is important in clinical, surgical and forensic medicine particularly in the absence of comparative deoxyribonucleic Acid (DNA) samples and fingerprints. Aim is to establish the morphometry of frontal sinus (FS), maxillary sinus (MS) and bizygomatic distance (BZD) and their relationship with age and gender in Igbos and Ogonis of Nigeria using computed tomography (CT). Methods: Head CT scans of 625 subjects (477 Igbos and 148 Ogonis) between 18 and 85 years, showing normal FS, MS and BZD, were measured using DICOM viewer software. The Igbos and Ogonis were 247 males and 230 females; 84 males and 64 females respectively. The height, width and depth of the sinuses, intermaxillary sinus distances (IMD) and BZD were measured in centimeters (cm). The data were analyzed using SPSS version 20 and difference between groups was obtained using one way ANOVA. P-value less than 0.05 was considered as statistically significant. Results: Mean values for the right and left MS volume for the Igbos are 13.79 ±10.91 and 13.81±11.03 and for the Ogonis 20.84±5.83 and 20.19±5.59 cm respectively. All FS dimensions are higher in the Igbos (P<0.001) except right FS depth. Mean IMD are 3.64±0.50 and 3.39±0.45 cm in the Igbos and Ogonis respectively (P<0.001). Ogonis have higher BZD (P>0.05). In both groups, males had larger values in both FS depth, MS dimensions and BZD (P<0.001). Age correlated positively with left FS height and IMD. Prevalence of unilateral FS aplasia was 3.35% on the right and 1.47% on the left among the Igbos while the Ogonis have 2.03% on the right and 2.70% on the left. Bilateral FS aplasia was 2.94% among the Igbos but not observed among the Ogonis. Conclusion: Normative values is established. Ethnic differences exists with Igbos significantly having higher values of FS and IMD while in the Ogonis, the MS dimensions are higher. These findings would act as a guide for facial reconstructive surgeries, forensic experts and classification of fossil remains in anthropology.

scholarly journals Application of Neural Networks to the Classification of Pancreatic Intraductal Proliferative Lesions

2001 ◽  
Vol 23 (3-4) ◽  
pp. 129-136 ◽  
Author(s):  
Krzysztof Okoń ◽  
Romana Tomaszewska ◽  
Krystyna Nowak ◽  
Jerzy Stachura
Keyword(s):  
Neural Networks ◽  
Back Propagation ◽  
Ccd Camera ◽  
Maximum Diameter ◽  
Network Simulator ◽  
Image Analysis System ◽  
Back Propagation Algorithm ◽  
Mean Values ◽  
Starting Point

The aim of the study was to test applycability of neural networks to classification of pancreatic intraductal proliferative lesions basing on nuclear features, especially chromatin texture. Material for the study was obtained from patients operated on for pancreatic cancer, chronic pancreatitis and other tumours requiring pancreatic resection. Intraductal lesions were classified as low and high grade as previously described. The image analysis system consisted of a microscope, CCD camera combined with a PC and AnalySIS v. 2.11 software. The following texture characteristics were measured: variance of grey levels, features extracted from the grey levels correlation matrix and mean values, variance and standard deviation of the energy obtained from Laws matrices. Furthermore we used moments derived invariants and basic geometric data such as surface area, the minimum and maximum diameter and shape factor. The sets of data were randomly divided into training and testing groups. The training of the network using the back‐propagation algorithm, and the final classification of data was carried out with a neural network simulator SNNS v. 4.1. We studied the efficacy of networks containing from one to three hidden layers. Using the best network, containing three hidden layers, the rate of correct classification of nuclei was 73%, and the rate of misdiagnosis was 3%; in 24% the network response was ambiguous. The present findings may serve as a starting point in search for methods facilitating early diagnosis of ductal pancreatic carcinoma.

scholarly journals CONCEPT AND CLASSIFICATION OF DERIVATIVE FINANCIAL INSTRUMENTS AS A METHODOLOGICAL PRECISION ON THEIR REGULATION IN THE FINANCIAL SERVICES MARKET

2019 ◽  
Vol 5 (3) ◽  
pp. 135
Author(s):  
Oksana Novak ◽  
Tetiana Osadcha ◽  
Oleksandr Petruk
Keyword(s):  
Financial Services ◽  
Practical Significance ◽  
Derivative Securities ◽  
Financial Instruments ◽  
Methodological Basis ◽  
Dialectical Approach ◽  
Emission Regulation ◽  
Regulatory Measures ◽  
The Right

The urgency of the research topic is caused by the rapid growth of capital markets and the emergence of all new financial instruments, the complexity of their structure and the transition beyond the regulatory influence of supervisory authorities. Discussion issues on the identification of derivatives, as well as their certain types, create significant problems with their valuation, the correctness of accounting, and the application of regulatory measures. Inconsistency in the interpretation of derivative financial instruments nature and their certain types is also present in domestic legal acts. Therefore, until the elimination of these shortcomings, derivative financial instruments create additional risks for their owners – financial institutions, as well as for creditors and depositors. The purpose of the research, conducted in the article, lies in the clarification of derivatives nature and developing an appropriate classification of their types in order to its further use with a view of regulation. The methodological basis of the research. The methodological basis of the study is a dialectical approach to the understanding of the essence of derivative financial instruments; general scientific methods of knowledge of phenomena and processes (monographic, abstract-logical, synthesis, comparison, generalization), analysis of legal acts in the part of treatment of derivatives, derivative financial instruments and derivative securities, methods of grouping systematization and generalization in developing the classification of derivative financial instruments. Scientific results. It has been established that in order to maintain the stability of financial markets and their participants, the transformation of regulatory measures should be a permanent development and modification of the financial instruments that are being rotated. Various approaches to the interpretation of derivative financial instruments essence in normative legal acts and scientific literature have been analysed in order to improve the regulation of their issuance and circulation. This made it possible to streamline the conceptual apparatus and to group certain types of derivatives according to certain classification grounds. The basis for classification is the concept of “derivative financial instruments” as the broadest, which includes derivative securities and term contracts (derivatives). The concept of derivatives and derivative securities are delimited based on the study of terminology. It was established that derivatives are standard documents that certify the right and/or obligation to purchase or sell future securities, tangible or intangible assets, as well as funds or make payments on terms and conditions specified by them. However, in some cases, derivatives may acquire features of derivative securities, in particular, when issued through emission and freely traded in markets and bring income (losses) to their owner as a result of changes in their market value. The practical significance. The practical value of the research is the possibility of using the developed classification for the needs of emission regulation and the circulation of derivative financial instruments.

scholarly journals Information security – its essence and threats

2019 ◽  
Vol 191 (1) ◽  
pp. 26-35
Author(s):  
Estera Pietras
Keyword(s):  
Information Security ◽  
Information Flow ◽  
Data Protection ◽  
Security Systems ◽  
Exchange Of Information ◽  
Starting Point ◽  
Effective System ◽  
Business Entities ◽  
Technical Solutions

Due to the exchange of information, organizations are encouraged to create an effective system of information flow that should be monitored on a regular basis in order to minimize the risk of emergence of threats. Due to modern technical solutions of security systems, it is much more possible and accessible than a few years ago. For this purpose, proper identification and classification of threats is necessary. This constitutes the starting point for considering the role and the essence of risk. The article highlights the aspects related to ensuring information security as a whole and data protection – the most important assets of business entities.

scholarly journals Damages Arising from Contraventions of Competition Act 89 of 1998

2019 ◽  
Vol 22 ◽  
pp. 1-30
Author(s):  
Malcolm Ratz
Keyword(s):  
South Africa ◽  
South African ◽  
Competition Law ◽  
The South ◽  
Starting Point ◽  
The Right ◽  
Civil Courts

Persons who have suffered loss or damage as a result of a prohibited practice in terms of the Competition Act 89 of 1998 (the Act) have the right to recover such damage in the civil courts. This right is expressly provided for in section 65 of the Act. To date South Africa has failed to usher in an efficient and effective environment for section 65 civil damages actions, despite growing success being achieved by the competition authorities in uncovering and prosecuting firms for contraventions of the Act, including prohibited practices. Understanding how section 65 rights might be vindicated and whether South Africa's damages regime is adequate to deal with potentially complex damages actions within the realm of competition law contraventions, a starting point would be to gain certainty as to the classification of the nature of section 65 damages. This article seeks to evaluate the arguments of whether these damages actions should be properly classified as statutory or delictual actions by the South African civil courts.  

scholarly journals Theoretical and Legal Aspects of Liquidation of Business Entities In The Republic of Uzbekistan

2021 ◽  
Vol 04 (05) ◽  
Author(s):  
Yusufjon Sayfullaevich Khojanazarov ◽  
Keyword(s):  
Legal Framework ◽  
Legal Aspects ◽  
Regulatory Framework ◽  
Practical Significance ◽  
Legal Basis ◽  
The Republic ◽  
Business Entities

This article is devoted to the theoretical and legal aspects of the liquidation of business entities in the Republic of Uzbekistan and the analysis of positive statistics achieved as a result of improving the regulatory framework to simplify the procedure for the liquidation of business entities and interdepartmental integration directly involved in the liquidation. business entities. The article provides theoretical and legal basis for the classification of the improved legal framework and their membership, simplifying the procedure for liquidation of business entities, and develops proposals of important practical significance.

scholarly journals Features of functioning of industrial enterprises in the digital economy

2018 ◽  
Vol 11 (2) ◽  
pp. 143-150 ◽  
Author(s):  
E. V. Shirinkina
Keyword(s):  
Economic Growth ◽  
Large Scale ◽  
Digital Economy ◽  
Practical Significance ◽  
Economic Sectors ◽  
Industrial Enterprises ◽  
Starting Point ◽  
Enterprise Level ◽  
Definition Of ◽  
The Right

This article is devoted to the peculiarities of the functioning of industrial enterprises in the conditions of the development of the digital economy and the determination of the main directions in the management activities of enterprises. The relevance of the study conducted in this article is due to the fact that in the context of globalization of segmentation of markets, toughening of competition, the requirements to the survival of enterprises increase. In the coming years, leadership will belong to enterprises with the predominant development of digital technologies. The purpose of the study is to identify factors that affect economic growth, both at the enterprise level and at the level of the national economy. The subject is the study of the processes of development and transformation of industrial enterprises in the digital economy. In this regard, this study identifies trends in the development of industries in the level of digitalization, a forecast and prospects for the digitalization of industrial enterprises; a multifactorial model of the economic growth of the economic sectors due to digitalization as well as ways to increase the operational performance of enterprises in these conditions. The empirical base of the study was the materials of the Boston Consulting Group (The Boston Consulting Group), the World Bank of Development. The practical significance of the results of the research is that the correct interpretation of drivers of development, the definition of the main directions of industrial enterprises in the conditions of the development of the digital economy will allow choosing the right instruments of influence on increasing the efficiency of enterprises and the economy as a whole. This study is the starting point of a large-scale work on the definition of new vectors in the strategic management of industrial enterprises in the conditions of the development of the digital economy.

Awareness and Decision Making in Professional Ethics

2000 ◽  
Vol 5 (1) ◽  
pp. 19-27 ◽  
Author(s):  
Ronny Swain
Keyword(s):  
Decision Making ◽  
Professional Ethics ◽  
Ethical Decision Making ◽  
Code Of Ethics ◽  
Professional Autonomy ◽  
Ethical Awareness ◽  
Ethical Decisions ◽  
The Right ◽  
Aid Decision

The paper describes the development of the 1998 revision of the Psychological Society of Ireland's Code of Professional Ethics. The Code incorporates the European Meta-Code of Ethics and an ethical decision-making procedure borrowed from the Canadian Psychological Association. An example using the procedure is presented. To aid decision making, a classification of different kinds of stakeholder (i.e., interested party) affected by ethical decisions is offered. The author contends (1) that psychologists should assert the right, which is an important aspect of professional autonomy, to make discretionary judgments, (2) that to be justified in doing so they need to educate themselves in sound and deliberative judgment, and (3) that the process is facilitated by a code such as the Irish one, which emphasizes ethical awareness and decision making. The need for awareness and judgment is underlined by the variability in the ethical codes of different organizations and different European states: in such a context, codes should be used as broad yardsticks, rather than precise templates.

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