scholarly journals ОБЛІКОВО-АНАЛІТИЧНИЙ ІНСТРУМЕНТАРІЙ УПРАВЛІННЯ ОБОРОТНИМ КАПІТАЛОМ ПІДПРИЄМСТВ В УМОВАХ ГЛОБАЛЬНИХ ВИКЛИКІВ

2021 ◽  
pp. 52-61
Author(s):  
Марина Сергіївна Татар ◽  
Анна Олександрівна Мозгова
Keyword(s):  
Internal Audit ◽  
Practical Significance ◽  
Conceptual Approach ◽  
Operating Cycle ◽  
Global Challenges ◽  
Accounts Payable ◽  
The Face ◽  
Inventory Turnover ◽  
Abc Analysis ◽  
Methodological Principles

Global challenges cause many social and economic transformations in the economic entities activities, especially related to current assets, including disruptions in the inventories supply, increasing receivables due to breach of payment discipline of counterparties due to reduced sales of their own products during quarantine measures, reduced consumer solvency, devaluation of fiat money, etc., which makes it impossible to repay the debt on time, and the growth of receivables leads to the inability to repay their own accounts payable. The aim of the research is improvement the methodology and organization of accounting, analysis and audit of enterprise current assets in the face of global challenges. The subject of the research is the process of current assets formation and usage of PJSC "FED". The methods of the research: observation, comparison, analysis, generalization and formalization, rationing, forecasting. The hypothesis of the research: improving the process of accounting, analysis and internal audit of current assets will increase the efficiency of their formation and usage. The statement of basic materials. For increasing the efficiency of the process of current assets formation and usage in the context of global challenges, a conceptual approach to their accounting and analysis has been developed. The forecasting of current assets value of PJSC "FED" for the next two years was carried out with the help of trend analysis, as a result of which it was determined that the value of current assets will increase. For optimization the inventories formation and usage, the ABC-analysis has been implemented, which makes possible to accurately calculate the required volumes of purchases by different product groups; to exclude from the nomenclature illiquid positions, which makes possible to release cash frozen in these goods, reduce warehousing costs, increase inventory turnover; ensure sales growth. To improve the system of accounting for receivables at PJSC "FED" it is proposed to open six sub-accounts to account 38 "Provision for doubtful debts", as well as to improve analytical accounting by introducing groups of debtors in terms of non-repayment of receivables. Differentiation of ways to increase the efficiency of current assets formation and usage depending on the stage of the operating cycle is proposed. Also it is proposed to conduct current assets internal audit, which will verify the security of current assets, compliance with the rules and requirements of their accounting, documentation, reliability of information. The originality and practical significance of the research: originality lies in the development of methodological principles of production enterprise current assets accounting and analysis, identifying the lack of sources of own working capital. The conclusions and proposals obtained as a research results can be used in the practice of the production enterprise of PJSC "FED" to improve the efficiency of current assets accounting, analysis and audit. Conclusions. The proposed measures will help to improve the efficiency of current assets formation and usage, in particular, to reduce accounts receivable and improve the inventories formation quality

MEDIA AND INFORMATION LITERACY: THE SOLUTION OF QUESTIONS OF FORMATION OF A CIVIC STAND IN

2018 ◽  
Vol 1 (13) ◽  
pp. 14-27
Author(s):  
Laila Seysembekovna Akhmetova ◽  
Dmitry Pavlovich Shorokhov
Keyword(s):  
Information Literacy ◽  
Modern Society ◽  
International Standards ◽  
Media Education ◽  
Practical Significance ◽  
Sociological Research ◽  
Conceptual Approach ◽  
Target Groups ◽  
National University ◽  
Psychology Pedagogy

For the world community UNESCO has developed international standards of media information literacy, which have been adopted by all UNESCO member countries. In Central Asia, Kazakhstan was the first to deal with these issues 10 years ago. The group of scientists of the Kazakh National University named by al-Farabi is working on studying this issue. Most of the scientific works on media education are aimed at justifying the need for media education in modern society and its value. The purpose of the article is the development of methodological materials on the formation of literacy in the field of media and information literacy for training target groups and informing the public. The authors of this article apply the methodology of comparative historical research, the methodology and technique of sociological research, the systemic and structural-functional approach in combination with comparative historical method and statistical data analysis, as well as the study of official documents characterizing the policy of international community and Kazakhstan. Also, content analysis and qualitative documents analysis, as well as comparative research methods, were used. As a result of the research, it was concluded that any conceptual design, scientific paradigm suffers to some extent with idealization and the conceptual approach of UNESCO discussion formed the basis for this review, causing positive expectations. However, media is not always socially-oriented tool. It is clear that in this scenario, it is not necessary to rely solely on the consciousness of journalists and self-censorship of editors. However, understanding the principal approaches of UNESCO and following the recommendations developed can control risks and contribute to the development of a full-fledged civil society. Practical significance of the research lies in the possibility of using its results in the field of media, psychology, pedagogy, culture, history, journalists, political scientists, social engineers, teachers, students and post-graduate students of universities. The results of the research can be integrated into the educational and upbringing processes. It is necessary to train target groups for the further dissemination and training of media and information literacy and to address the issues of forming a civic position in Kazakhstan.

Value creation through appreciation? An exploration of the perception of diversity management in a transnational aviation group

2020 ◽  
Author(s):  
Nicolai Scherle
Keyword(s):  
Value Creation ◽  
Social Research ◽  
Diversity Management ◽  
Flight Attendants ◽  
Success Factor ◽  
Qualitative Social Research ◽  
The Face ◽  
Methodological Principles ◽  
Tourism And Hospitality ◽  
Diversity Strategy

In view of certain socio-cultural and economic meta-processes, workforce diversity or diversity management become an increasingly important entrepreneurial success factor. Yet, the scholarly examination of diversity in the tourism and hospitality sector is still in its infancy; a fact that applies to qualitative studies in particular. This paper addresses the perception of diversity and diversity management within one of the world’s leading aviation corporations, the Lufthansa Group. Following the methodological principles of qualitative social research, this study reports the results of a survey of Lufthansa flight attendants, a stakeholder group that interacts like no other in the area of overlap between the corporation and its customers. Specifically, the survey focuses on Lufthansa’s diversity strategy – based on the principle of ‘value creation through appreciation’ – and how it is perceived by representatives of the cabin crew, in an attempt to identify potential conflicts and prejudices that may arise in the face of employee heterogeneity.

scholarly journals Formulating Modes of Cooperative Leaning for Education for Sustainable Development

2021 ◽  
Vol 13 (6) ◽  
pp. 3465
Author(s):  
Jordi Colomer ◽  
Dolors Cañabate ◽  
Brigita Stanikūnienė ◽  
Remigijus Bubnys
Keyword(s):  
Sustainable Development ◽  
Real Life ◽  
Education For Sustainable Development ◽  
Professional Life ◽  
Global Challenges ◽  
Life Problems ◽  
The Face ◽  
Contemporary Education ◽  
The Impact

In the face of today’s global challenges, the practice and theory of contemporary education inevitably focuses on developing the competences that help individuals to find meaningfulness in their societal and professional life, to understand the impact of local actions on global processes and to enable them to solve real-life problems [...]

Bullwhip Effect – Logistic Stability Examination in Serial and Arborescent Topologies with Demand Uncertainty and Delay

2021 ◽  
Vol 1 (1) ◽  
pp. 68-80
Author(s):  
Adam Dziomdziora ◽  
Przemysław Ignaciuk
Keyword(s):  
Distribution System ◽  
Demand Uncertainty ◽  
Bullwhip Effect ◽  
Operating Conditions ◽  
Practical Significance ◽  
Transport Delay ◽  
Numerical Tests ◽  
The Face ◽  
Stability Examination ◽  
Basic Configuration

The paper analyzes the formation of the bullwhip effect in logistic systems as a significant threat to preserving stability in the face of non-negligible goods transport delay and uncertainty of demand and stock records. The popular order-up-to policy is selected as the method governing the goods flow. A dynamic model of entity interaction is constructed and examined, first, analytically, then in numerical tests for various scenarios of practical significance, e.g., a supply chain with external and local demand signals or real-world European goods distribution system. It has been found that the order-up-to policy does not trigger the bullwhip effect despite the delays in the goods delivery in the nominal operating conditions in supply chains. However, in networked environments, even the basic configuration triggers the bullwhip effect.

scholarly journals Regulation of the domestic consumer market in the national economy

2020 ◽  
Vol 4 (2) ◽  
pp. 68-77
Author(s):  
Olena Trokhymets ◽  
Olga Galtsova ◽  
Anatolii Livinskyi
Keyword(s):  
Well Being ◽  
State Regulation ◽  
Price Regulation ◽  
Behavioral Approach ◽  
Market Regulation ◽  
Conceptual Approach ◽  
Consumer Market ◽  
Goods And Services ◽  
Fixed Prices ◽  
Methodological Principles

Introduction. Socially significant goods and services is the complex that includes a certain list of food products, certain types of products present in the domestic consumer market, which are sold at fixed prices. The regulation of the market for socially oriented goods and services requires regulation of consumer behavior and an optimal behavioral approach, which can help to improve the well-being of the population. Aim and tasks. The purpose of the article is to substantiate the theoretical and methodological principles and conceptual provisions for the regulation of the domestic consumer market in terms of socially significant goods and services in Ukraine. Results. A conceptual approach to socially oriented goods and services has been developed for the better functioning of the domestic consumer market. At the same time, it is important to take into account that the approach is built taking into account the principles: accountability and responsibility, predictability, consistency and consistency: efficiency, adaptability, social justice. The mechanism of state regulation of the market of socially significant goods and services has been improved. The concept of state regulation of the market of socially oriented goods and services is presented. The process of implementing the concept should include full interaction of all elements of state regulation of the market of socially significant goods and services. The purpose of the concept is to substantiate the theoretical and methodological aspects of state regulation of the market of socially significant goods and services in Ukraine. Conclusion. A conceptual approach to the regulation of the market of socially oriented goods and services is presented, which consists in the application of all components, namely the legislative aspect, the economic aspect of market regulation of socially significant goods and services taking into account factors influencing the regulation of domestic consumer market and legislative aspects of price regulation for socially oriented goods and services. The concept presents three components of socially oriented goods and services. State regulation is applied to each of the components (price regulation, regulation of the industry – in some industries, which are producers and suppliers of socially oriented goods and services, natural monopolies operate). Compliance principles of market regulation of socially oriented goods and services would ensure the appropriate and rational consumption of the goods by the population.

scholarly journals THEORETICAL AND PRACTICAL VALUE OF THE REVIEWS ON UKRAINIAN TERMINOLOGY DICTIONARIES OF THE LATE XXth AND THE EARLY XXIst CENTURIES

2019 ◽  
pp. 96-106
Author(s):  
Tetiana Petrova
Keyword(s):  
Structural Parameters ◽  
Characteristic Parameter ◽  
Practical Significance ◽  
Practical Realization ◽  
Practical Application ◽  
Research Material ◽  
Xxist Century ◽  
Normative Term ◽  
The Subject ◽  
Methodological Principles

The aim of the research is to determine the theoretical and practical significance of the reviews on natural sciences terminology dictionaries. The object of the research is a system of parametric measurements of terminology dictionaries, the subject is critical remarks on the structural parameters representation of terminology dictionaries. The research material is the texts of the reviews published during the late XXth and the early XXIst centuries. Тhe following methods were used: lexicographic analysis of the dictionary parameters, the quantitative analysis and the comparative one. As a result of the research, it is determined that throughout the analyzed period the experts focus on definition and translation dictionaries as well as reference dictionaries. Most remarks are made to the dictionaries of the early XXIst century. The potential importance of practical application of the results is to improve the theoretical and methodological principles and means of terminology dictionaries creation, as well as their use to develop new (combined) type that comprehensively represent the vocabulary of a particular branch of science. Conclusions: 1) the critical comments on professional definition dictionaries relate to such of their parameters as: ‘introduction / preface’, ‘encyclopedia information’, ‘dictionary register’, ‘definition’, ‘list of references’; 2) translation definition dictionaries have quantitative drawbacks regarding the representation of such structural parameters: ‘dictionary register’, ‘translation area’, ‘definition’; 3) to the parameters of reference dictionaries the following critical comments are made: to replace the title loan term by the normative term; to add the ‘accent characteristic’ parameter; to match the title terms with their definitions etc. Theoretical and practical significance of the reviews on terminology dictionaries gives the possibility to systematize the drawbacks revealed by critics in the representation of structural parameters of such publications, for the purpose to improve the fundamental theoretical and methodological foundations of metaterminography and the practical realization of high-quality works.

scholarly journals ТЕОРЕТИКО-МЕТОДОЛОГІЧНИЙ БАЗИС СОЦІАЛЬНО-ЕКОНОМІЧНОЇ ВЗАЄМОДІЇ СУБ’ЄКТІВ ГОСПОДАРЮВАННЯ В УМОВАХ ГЛОБАЛЬНИХ ВИКЛИКІВ

2021 ◽  
pp. 37-49
Author(s):  
Марина Сергіївна Татар
Keyword(s):  
Theoretical Aspect ◽  
Comparison Method ◽  
Axiomatic Approach ◽  
Practical Significance ◽  
Methodological Basis ◽  
Historical Method ◽  
Global Challenges ◽  
Economic Interaction ◽  
Logical Method ◽  
Business Entities

Formulation of the problem. Modern global challenges and imbalances necessitate cooperation in new realities, change the interaction nature to counter global challenges by activating the most effective forms, methods, types and mechanisms of interaction and creating a new values philosophy and motivational guidelines for socio-economic interaction. The processes of socio-economic uncertainty of economic prospects in the context of global challenges require the formation of  theoretical and methodological basis for the economic entities interaction. The aim of the research is formation of theoretical and methodological basis for economic entities socio-economic interaction in the context of modern global challenges. The subject of the research is theoretical aspect and methodological aspect of business entities socio-economic interaction in global challenges context. The methods of the research: historical method, methods of verification of theoretical positions (morphological analysis of the content and interrelation of categories, principles and laws, assessment of historical facts to theoretical hypotheses), methods of analysis and synthesis, induction and deduction, logical method (hypothetical and axiomatic approach), comparison method. The hypothesis of the research. In the context of global challenges, it is necessary to change the nature of interaction, for which it is necessary to form a theoretical and methodological basis for such interaction and determine the directions of necessary changes in interaction. The statement of basic materials. Within the epistemological field of research, the definitions of "interaction" as social, economic, philosophical, psychological and managerial categories are analyzed. The providing subsystems of business entities social and economic interaction in the conditions of global challenges are determined, among which the normative and legal, financial, logistical, personnel, informational, logistic, infrastructural, psychological, scientific, institutional, organizational supporting subsystems are singled out and characterized. Within the content (paradigmatic and methodological) basis of the research, it is proposed to distinguish the paradigmatic provisions of socio-economic interaction and the methodological basis of business entities socio-economic interaction research in the context of global challenges. The originality and practical significance of the research. The research of business entities socio-economic interaction in the context of global challenges includes four interrelated blocks – theoretical and explanatory basis of interaction, content (paradigmatic and methodological), applied and managerial basis of interaction, which complex covers possible interaction aspects. Conclusions and perspectives of further research. The article considers the theoretical and methodological basis of business entities interaction during global challenges, within which the implementation of the relevant logical blocks is proposed. Within the framework of further research it is planned to develop an applied basis of interaction, which will provide a diagnostic and prognostic field of socio-economic interaction in the context of global challenges and modeling of of business entities socio-economic interaction, as well as management basis of interaction of business entities, which will provide a sequence of management stages of the socio-economic interaction process and determine the interaction effectiveness in global challenges.

scholarly journals Eksekusi Aset Debitor yang Berada Di Luar Negeri dalam Penyelesaian Sengketa Kepailitan

SASI ◽  
2019 ◽  
Vol 25 (2) ◽  
pp. 121
Author(s):  
Rizka Rahmawati
Keyword(s):  
Legal Regulation ◽  
Conceptual Approach ◽  
Cross Model ◽  
Bilateral Agreements ◽  
Accounts Payable ◽  
Sense Of Security ◽  
Debt Repayment ◽  
The Republic ◽  
The Right ◽  
Court Process

In order to carry out business activities, it is not uncommon for someone to make a debt to have enough capital. These accounts payable activities of course require objects that are a guarantee to give a sense of security to creditors. In its development it is not uncommon for collateral objects to be held by debtors abroad. However, if the collateral object is located abroad, it will not be easy to execute as a debt repayment tool because of the state sovereignty that must be respected and the territoriality principle adopted by a country. The problem in this writing is about how Indonesia's national legal regulation regarding debtors 'assets is located abroad and how efforts can be made so that debtors' assets residing abroad can be executed as debt repayment tools. This research will be conducted using a type of normative juridical research with a type of legislative approach (concept approach) and a conceptual approach. According to the provisions of Article 212 PKPU UUK, that property owned by bankrupt debtors abroad can be used as bankrupt boedel. The provisions of the article give the right to a creditor to obtain repayment by using debtor's assets which are not bound to him which are outside the jurisdiction of the Unitary State of the Republic of Indonesia. In order for collateral objects to be used abroad to be used as a debt repayment tool, a number of ways can be taken, namely by a general court process, bilateral agreements (diplomatic agreements), diplomatic channels, or using the UNCITRAL Law on Cross Model. Border Insolvency with Guide to Enactment.

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