scholarly journals THE ACCOUNTS RECEIVABLE MANAGEMENT: CURRENT SITUATION, PROBLEMS, PROSPECTS, INFORMATION SUPPORT

2021 ◽  
Author(s):  
Lesya Kononenko ◽  
◽  
Nataliia Sysolina ◽  
Oksana Yurchenko ◽  
◽  
...  
Keyword(s):  
Information Exchange ◽  
Information Support ◽  
Synthesis Methods ◽  
Scientific Methods ◽  
Common Information ◽  
Software Products ◽  
Blockchain Technology ◽  
Current State ◽  
Banking Institutions ◽  
Network Technologies

The article examines the current state of receivables management, identifies the main problems and suggests ways to overcome them, including accounting. The research methodology is based on general scientific methods of cognition: historical, logical, systemic, induction, deduction, analysis, synthesis; methods of statistical data processing, classification, grouping. Emphasis is placed on the growth of receivables and its consistently high share in the current assets of domestic enterprises over the past three years, which necessitates the development of measures to optimize its management. Modern software, including the subsystem "Accounting" "1C: Enterprise 8" does not contain a separate complex for accounting for receivables and the provision for doubtful debts. This determines the expediency of accrual of the provision for doubtful debts in the subsystem "Accounting" in the document "Debt Adjustment", which is designed to adjust the debt of mutual settlements with counterparties and is responsible for the function of debt write-off. It is proved that the process of receivables management in the conditions of digitalization can be optimized by integrating communication and network technologies. Integration processes provide the formation of a common information environment at the micro and macro levels with access to internal and external users of accounting information. It is advisable to integrate the function of information exchange with a single database of counterparties in modern software products for accounting automation. This will allow you to obtain information about counterparties, the existence of contractual relations, the state of receivables and the procedure for its repayment. The single database will provide an opportunity for information exchange between suppliers, customers, banking institutions, legal and factoring organizations, government agencies of the fiscal service and statistics. All these measures will optimize the process of managing receivables in terms of the use of information technology. The prospect of further research is to study the information support of receivables management in the application of blockchain technology.

ANALYSIS OF APPLICATION OF BLOCKCHAIN TECHNOLOGIES FOR THE BANKING SECTOR

2017 ◽  
Author(s):  
Svitlana Ilkovych ◽  
◽  
Maryna Korol ◽  
Keyword(s):  
Banking Sector ◽  
Blockchain Technology ◽  
Current State ◽  
Global Banking ◽  
Banking Institutions ◽  
Pros And Cons ◽  
Further Development

The article considers the essence of blockchain technology and the possibility of its application in the banking sector. The current state of development and application of blockchain technologies in various industries is analyzed. The pros and cons of using blockchain technologies for the banking sector are identified. Emphasis is placed on the role of blockchain technologies in the further development of the banking sector. The most promising directions of development of this technology are considered. Particular attention is paid to examples of the use of blockchain technology by global banking institutions.

scholarly journals Advantages and disadvantages of application of the most common information and communication technologies in the educational process of institutions of general secondary education

2020 ◽  
Vol 6 (Extra-B) ◽  
pp. 215-226
Author(s):  
Olesya Tokarska ◽  
Svitlana Karpliuk ◽  
Maryna Liutynska ◽  
Alona Nieliepova ◽  
Liliia Martynets
Keyword(s):  
Secondary Education ◽  
Information And Communication Technologies ◽  
Communication Technologies ◽  
Educational Process ◽  
Scientific Methods ◽  
Common Information ◽  
Advantages And Disadvantages ◽  
Current State ◽  
Analysis And Synthesis ◽  
Information And Communication

The purpose of this article is to analyze the current state of application of the most common information and communication technologies in the educational process of institutions of general high school in Ukraine and in the world under the influence of information and the technological revolution to modernize. General scientific methods were used, such as analysis and synthesis, the theory of innovation by I. Schumpeter with additions by B. Twiss and M. Lapin, as well as the theory of social interaction by P. Sorokin. An empirical study was carried out on the advantages and disadvantages of the introduction of information and communication technologies in the educational process, research was carried out with 120 people, including 20 parents, 50 students and 50 teachers. As a result of the study, the basic trends of modern reform of general secondary education under the influence of information and communication technologies were investigated and the main positive and negative aspects of global information and communication trends were analyzed, as well as the consequences of incorporations as well. and delayed urgent reforms.

Advisory in Ukraine: history, achievements, prospects

2020 ◽  
Author(s):  
V. Verhunov ◽  
О. Bielova
Keyword(s):  
Agricultural Education ◽  
Historical Analysis ◽  
Information Support ◽  
Industrial Complex ◽  
Advisory Services ◽  
Agricultural Knowledge ◽  
Current State ◽  
Teachers And Students ◽  
Science And Education ◽  
The Government

The current state and problems of agricultural advisory organization in Ukraine on the basis of historical analysis of the evolution of the formation and development of agricultural knowledge and information in the world and in modern Ukraine, the involvement of peasants in the active use of innovative solutions in agricultural production, storage and processing of agricultural products was highlighted. The basic principles of the organization of agricultural advisory activity, features of interaction of advisory services with agrarian business, the government, a science and education were formulated. Forms of scientific-consulting and information support of the processes of transfer of innovative technologies in agro-industrial production were given. Ways to improve the organization of agricultural advisory activities in Ukraine using the potential of the National Academy of Agrarian Sciences of Ukraine were proposed. The edition is recommended for specialists of agricultural advisory services, scientists, teachers and students of agricultural education institutions, participants of the system of training and retraining of personnel of the agro-industrial complex of Ukraine.

Effectiveness of the consumer protection system upon purchasing goods in online stores

2021 ◽  
Vol 28 (1) ◽  
pp. 137-146
Author(s):  
Iryna Y. Puchkovska ◽  
Oleksandr O. Biliaiev ◽  
Victor P. Yanyshen ◽  
Hanna O. Urazova
Keyword(s):  
Consumer Protection ◽  
Protection System ◽  
Scientific Methods ◽  
Customer Reviews ◽  
Existing Problems ◽  
Current State ◽  
Foreign Countries ◽  
General Scientific ◽  
Online Stores ◽  
Potential Customers

Every year, the vast majority of countries switch to an online environment. This is especially true for online stores. The subject of this study is the system of consumer protection upon buying goods in online stores and its effectiveness. The purpose is to analyse the state of development of e-commerce in Ukraine and the system of consumer protection upon purchasing goods in online stores. The following general scientific methods were used: classification and theoretical generalisation – to study the theoretical foundations of e-commerce; statistical analysis – to analyse the current state of e-commerce in Ukraine and the consumer protection system. The following results were obtained: based on the analysis of the provisions of current legislation and the experience of foreign countries describing the development of the e-commerce market in Ukraine and the world, the main trends that have developed have been identified, the positive and negative aspects of e-commerce have been identified, as well as the effectiveness of the consumer protection system upon purchasing goods in online stores. It was concluded that the “e-commerce” industry is developing very dynamically. Consumer protection upon purchasing goods through online stores is carried out as with a regular purchase and sale, but it has a number of specific features. To attract potential customers and build their trust, online stores try to post as much information about their products and services as possible on their official websites, including customer reviews. This indicates that the sellers themselves are interested in resolving disputes as soon as possible and preserving their reputation. Taking this into account, it is the improvement of the consumer literacy of citizens, the ability to fully exercise their rights, and to protect their interests in case of certain contradictions that is one of the ways to solve the existing problems

scholarly journals The chest decoration in modern life of Bashkir women: on the problem of preserving traditions

2020 ◽  
pp. 135-146
Author(s):  
Z.F. Khasanova
Keyword(s):  
Social Networks ◽  
Ethnic Identity ◽  
Research Area ◽  
Scientific Methods ◽  
Internet Resources ◽  
Current State ◽  
Republic Of Bashkortostan ◽  
General Scientific ◽  
The Republic ◽  
In The Beginning

The purpose of this article is to study the methods for manufacturing, wearing and ways of use of the Bashkir chest decorations in the end of the 20th — beginning of the 21st c. The research area includes the Republic of Bashkortostan and neighboring regions where the Bashkirs live. Information for neighboring regions was collected using the Internet and social networks: VKontakte, Instagram, YouTube. The chronological framework of the study covers the end of the 20th — beginning of the 21st c., that is the time of a renaissance of traditions and the growth of interest in them. Field materials collected by the author during the expeditions in 2010–2019 to different districts of the Republic of Bashkortostan, archival materials, museum collections of Ufa and Internet resources where old and modern photos with Bashkir chest decorations are posted became the source base of the study. The article uses general scientific methods: comparative-historical, and the method of scientific description and analysis. During the collection of field materials, we relied on ethnographic methods, such as in-depth interviews, observation, and photo fixation. To study the current state of tradition, monitoring of social networks was used. Different types of female bibs used to be popular among Bashkirs — selter, sakal, hakal, yaga, muynsa, almaizy and others. They were very highly valued and used as essential part of the bride dowry. Chest decorations made of silver coins and real corals were very expensive. Until the end of the 19th — beginning of the 20th c., chest decoration retained its ethnic, social, and sacred functions. In the beginning of the 20th c., the traditional culture was undergoing a difficult period. During the hunger years of the 1920s, the period of the creation of collective farms, many Bashkirs were forced to surrender their jewelry for nothing. In the postwar years, very few people still had their authentic national decorations. In the end of the 20th — beginning of 21st c., on the wave of mobilization of ethnic identity and revival of interest in traditions, the bib as an ethnic marker became popular again. It has been revealed that there are five basic trends of manufacturing of the Bashkir bibs: from historical reconstructions to highly stylized pieces, from everyday to festive. Nowadays they are worn both for beauty and designating the ethnic identity, traditions, culture, demonstration of national Bashkir ownership. The initial spiritual and guarding function of chest decorations has now been lost.

scholarly journals ESSENCE OF INNOVATIVE POLICY OF RECREATION-TOURISM SPHERE DEVELOPMENT

2018 ◽  
pp. 59-67
Author(s):  
Larysa Mykhaylivna Chepurda ◽  
Ganna Mykolayivna Chepurda ◽  
Igor Volodymyrovych Bezugliy
Keyword(s):  
Information Technology ◽  
Information Technologies ◽  
Innovation Policy ◽  
Information Support ◽  
Scientific Development ◽  
Common Information ◽  
Tourism Sector ◽  
Definition Of ◽  
Realization Process ◽  
The Impact

Urgency of the research. The need to improve the ter-minology of the recreation and tourism sector is due to the emergence of new forms of business organization and the emergence of innovative institutions that significantly affect the processes of socio-economic development. Target setting. There is a scientific problem with the disclosure of the content of innovation in tourism, the innova-tion policy in the recreation-tourism sector, the definition of the innovation policy components, the mechanisms for its formation and implementation. Actual scientific researches and issues analysis. The literature reflects the evolution of the concept of "innovation in tourism." There are typologies and examples of such innovations. The examples of application of the latest innova-tive technologies at the Ukrainian tourism market are ana-lyzed and presented. Uninvestigated parts of general matters defining. The accumulated theoretical material requires the synthesis and development of methodological recommendations for the formation and implementation of innovation policy in the rec-reational and tourist sector of Ukraine. There is not a single standardized definition of innovation and innovation policy in tourism in the scientific community. The research objective. To reveal the meaning of the definitions: "Innovations in tourism", "Innovation policy in the recreation-tourism sphere". To generalize existing typologies of innovations in tourism. Identify the main factors hampering the implementation of information technology in the recrea-tion-tourism sector of Ukraine. To reveal the main directions of information support of the innovation policy realization process in the recreation-tourism sphere. The statement of basic materials. The article presents the existing definitions of the terms "innovation in tourism", "innovation policy in tourism". The author's interpretation of these terms is given. The existing classification of innova-tions in tourism is generalized. Examples of such innovations are given. The most common information technologies of-fered for use in tourism are presented. These factors re-strain the effective implementation of information technology in tourism. Conclusions. The effectiveness of state innovation poli-cy can be estimated by the impact on the pace of entrepre-neurship, the level of harmonization of innovation policy in society and stimulation of scientific development.

scholarly journals LIBRARY FOR NATURAL SCIENCES OF THE RUSSIAN ACADEMY OF SCIENCES NETWORK SERVICES AS A BASIS FOR SCIENTIFIC RESEARCH INFORMATION SUPPORT

2018 ◽  
Vol 1 (1) ◽  
pp. 22-33 ◽  
Author(s):  
N. E. Kalenov
Keyword(s):  
Natural Sciences ◽  
Information Support ◽  
Research Information ◽  
Network Resources ◽  
Library System ◽  
Russian Academy Of Sciences ◽  
Fundamental Research ◽  
Online Library ◽  
Network Technologies ◽  
Academy Of Sciences

The resources and services provided by the Library for Natural Sciences of Russian Academy of Sciences are considered both in open access and to Library for Natural Sciences authorized users — scientists of academic institutions. Library for Natural Sciences heads the Centralized library system, which includes the Central Library and 50 of its branches in the RAS institutions located in Moscow region. The main objective of Library for Natural Sciences RAS is to provide information support for fundamental research conducted in these organizations. The methods used to solve this problem are based on the extensive use of computer and network technologies. The results of Library for Natural Sciences activity in this area are the resources and services provided to users on the Library for Natural Sciences RAS website (http://benran.ru). The article describes basic materials presented on this website, including summary online Library for Natural Sciences RAS Centralized library system catalogues, Central Library image catalogue, system for the remote ordering of books, journals and copies of their fragments; systems of links to network resources “Natural Sciences in the Internet”, supported by Library for Natural Sciences specialists, problem-oriented information systems, formed by the Library for Natural Sciences staff.

scholarly journals Strategi Evaluasi Program Praktikum Fisika Dasar

2018 ◽  
Vol 9 (1) ◽  
pp. 12
Author(s):  
Erwin Erwin ◽  
I Permana ◽  
Muhammad Syaipul Hayat
Keyword(s):  
Evaluation System ◽  
Information Support ◽  
Practical Implementation ◽  
Accurate Data ◽  
Input Process ◽  
Scientific Methods ◽  
Evaluation Approach ◽  
The Subject ◽  
The Right

Lab work is one of the ways taken not only to clarify the subject that have been taught but also to coached students to apply scientific methods in solving problems. In order to ensure the quality of practical implementation requires accurate data-based information support, a gradual evaluation system is needed to help make the right decisions in every action throughout the program. The evaluation approach used is the CIPP (context, input, process, and product). Data collection is through interviews, questionnaires and direct observation, The data collected at each stage of the evaluation were analyzed qualitatively with the descriptions

scholarly journals ANALYSIS OF CURRENT STATE AND PROSPECTS OF DEVELOPMENT OF THE BANKING CONSUMER CREDITING IN UKRAINE

2017 ◽  
pp. 156-163
Author(s):  
Yaroslav Chaikovskyi
Keyword(s):  
Interest Rates ◽  
Consumer Credit ◽  
Bank Lending ◽  
Credit Policy ◽  
Rapid Reduction ◽  
Current State ◽  
Banking Institutions ◽  
Analytical Assessment ◽  
Points Of View ◽  
High Level

The article discusses different points of view and the essence of the economic category of «consumer credit». Analytical assessment of the current state and bank lending to individuals in Ukraine is carried out. Analysis of development of bank crediting of individuals has revealed that from 2005 to 2016 and for two months in 2017 consumer crediting in Ukraine has been developing unevenly. A comparative analysis of the dynamics of loans granted by banking institutions to residents, juridical and physical persons is carried out. The current state of bank crediting of individuals is characterized by a gradual decrease of volumes and a rapid reduction in the proportion in total bank lending. The main problems regarding the granting credits to individuals by banking institutions are revealed. High level of interest rates on loans to individuals, reduction of real incomes and risky credit policy of banks are the main obstacles of development of the bank consumer crediting. Recommendations for ensuring and increase of the efficiency of bank consumer crediting have been developed.

scholarly journals Rare earth based nanostructured materials: synthesis, functionalization, properties and bioimaging and biosensing applications

Nanophotonics ◽  
2017 ◽  
Vol 6 (5) ◽  
pp. 881-921 ◽  
Author(s):  
Alberto Escudero ◽  
Ana I. Becerro ◽  
Carolina Carrillo-Carrión ◽  
Nuria O. Núñez ◽  
Mikhail V. Zyuzin ◽  
...  
Keyword(s):  
Rare Earth ◽  
Functional Materials ◽  
Synthesis Methods ◽  
Special Focus ◽  
X Rays ◽  
Materials Synthesis ◽  
Comprehensive Overview ◽  
Current State ◽  
Metal Organic ◽  
X Ray Computed

AbstractRare earth based nanostructures constitute a type of functional materials widely used and studied in the recent literature. The purpose of this review is to provide a general and comprehensive overview of the current state of the art, with special focus on the commonly employed synthesis methods and functionalization strategies of rare earth based nanoparticles and on their different bioimaging and biosensing applications. The luminescent (including downconversion, upconversion and permanent luminescence) and magnetic properties of rare earth based nanoparticles, as well as their ability to absorb X-rays, will also be explained and connected with their luminescent, magnetic resonance and X-ray computed tomography bioimaging applications, respectively. This review is not only restricted to nanoparticles, and recent advances reported for in other nanostructures containing rare earths, such as metal organic frameworks and lanthanide complexes conjugated with biological structures, will also be commented on.

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