scholarly journals National and Foreign Experience of Stocks Management: The Accounting Aspect

2021 ◽  
Vol 2 (517) ◽  
pp. 244-249
Author(s):  
O. M. Hnatiuk ◽  
◽  
O. I. Bala ◽  
Keyword(s):  
Comparative Analysis ◽  
Balance Sheet ◽  
Developed Countries ◽  
Financial Accounting ◽  
National Standard ◽  
International Accounting ◽  
Stock Management ◽  
National Regulation ◽  
Advantages And Disadvantages ◽  
Constituent Elements

The publication defines the economic content of the concept of «stocks»; a comparative analysis of interpretation of this category in view of the content is carried out; the approaches to the interpretation of constituent elements of the enterprise’s stocks are analyzed; the peculiarities of accounting and analytical management along with reflection of stocks in the balance sheet of the enterprise in accordance with normative legislative acts are determined. Also the peculiarities of foreign practice of stock accounting are explored and analyzed. An overview of stock management in economically developed countries comparing with national practice is carried out. The peculiarities of attribution of certain types of assets to stocks, both in Ukraine and abroad, are determined. Both the common and the distinctive features of stock management of either the national or the foreign accounting are identified. A study of the main provisions of the national (standard) of accountance 9 «Stocks» and the international standard of accounting 2 «Stocks» is carried out. The economic content of the category of «stocks» is defined in accordance with both above mentioned standards. A comparative analysis of the stock accounting methods according to IAS and PSBO is carried out. The advantages and disadvantages of each of the methods are determined. The possibilities and expediency of consolidation of the provisions of the national regulation (standard) of accounting with international accounting are considered. Proposals have been formed to improve the process of stock accounting on the basis of the provisions (standard) of national accounting and in accordance with the norms of the international accounting standard 2 «Stocks». It is proved that the harmonization of the typical provisions of the PSBO and IAS, especially for entities engaged in international economic activity, will facilitate to manage the condition and quality of stocks, which is the key to effective production and economic cooperation. At this, the authors recommend the following: improve the accounting of stocks regarding their content and classification; improve the financial, accounting and management display of stocks; improve economic analysis, control and audit on the efficiency of application; automate accounting processes.

scholarly journals EXPERIENCE OF ICT IMPLEMENTATION IN PRIMARY CURRICULUM IN UKRAINE AND THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND

2020 ◽  
Vol 75 (1) ◽  
pp. 42-55
Author(s):  
Ірина Василівна Борисенко ◽  
Оксана Павлівна Биконя ◽  
Ольга Олександрівна Рембач ◽  
Лариса Петрівна Шумна ◽  
Олександр Іванович Олійник ◽  
...  
Keyword(s):  
Comparative Analysis ◽  
Computer Science ◽  
Primary Education ◽  
Digital Literacy ◽  
Primary Schools ◽  
National Standards ◽  
European Countries ◽  
National Standard ◽  
Advantages And Disadvantages ◽  
Ict Implementation

The study was formulated within the context of an increasing recognition of ICT as curriculum priorities in primary schools of many European countries. The implementation of ICT-centered curriculum is a step towards realizing the goals of the new Law of Ukraine “On Education” (2017), National Strategy for the Development of Education in Ukraine until 2021, European strategic programme “Education and Training 2020”. Actuality of approaches to ICT implementation in present-day primary schools is caused by the substantial development of digital technologies and requirement of digital literacy for people’s work, social, and personal lives. The unique opportunity of primary education as a large sub-sector of any education system is to contribute to the renewal of societies through education of the young. The paper aims to study implementation of Computer science into national standard of primary education in Ukraine and the UK. In the recent years, many European countries have seen some changes of the content one of which relates to the area of computer science education that resulted in implementing an ambitious new curriculum in this subject. The author gives a comparative analysis of primary ICT within national standards in term of the Computer science development from the initial stage to present day situation. The comparative analysis specifies areas of similarities (aims, objectives, approaches to implementation, priorities of developing digital skills, teaching hours) and differences (programme topics, characterization of learning outcomes) in the study of ICT covering the subject content, expected learning results and general principles of ICT in education, as well as examples of ICT implementation. The paper is also focused at discussing the role of the ICT curriculum in modern-day primary classroom; advantages and disadvantages of ICT integration at primary stage. Much attention is paid to how it is integrated into daily learning modes to allow and encourage active learning. In primary education there are two main models of ICT implementation into curriculum, these are: ICT integrated across the curriculum; ICT (or Informatics, Computer Science and Computing) as a discrete subject within national standard.

scholarly journals IMPLEMENTASI PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM PADA UMKM PASTELLIA INTERMODA BUMI SERPONG DAMAI DENGAN MENGGUNAKAN APLIKASI SI APIK PERIODE 2018 – 2019

2021 ◽  
Vol 4 (2) ◽  
pp. 160
Author(s):  
Bettynia Dwi Orparani ◽  
Yumniati Agustina
Keyword(s):  
Comparative Analysis ◽  
Balance Sheet ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Reports ◽  
Financial Position ◽  
Income Statement ◽  
Fixed Assets ◽  
The Difference ◽  
Descriptive Method

The purpose of this study is to evaluate whether the financial statements based on SAK EMKM have been applied by Pastellia Intermoda Bumi Serpong Damai SMEs, compare the financial statements of Pastellia Intermoda Bumi Serpong Damai SMEs with Si Apik's version of the financial statements, and interpret the results of a comparative analysis which is then drawn into a conclusion. . This research method is a comparative & descriptive method. Data obtained through interviews, observation. Comparative analysis of the data by analyzing the presentation of the financial statements of Pastellia Intermoda Bumi Serpong Damai SMEs with a theory that refers to the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) and comparing financial statements manually with financial reports using the Si Apik application. The results of this study are that the types of financial statements produced are statement of financial position (balance sheet), income statement and cash flow statement, and do not make notes on financial statements (CALK) so that they are not in accordance with SAK EMKM. The difference between the financial statements produced by Pastellia Intermoda Bumi Serpong SMEs and the Si Apik application is in the statement of financial position and income statement related to depreciation of fixed assets

scholarly journals ¿Ingresos integrales, teoría de la entidad o concepto de entidad? Un compromiso diplomático en la redacción de informes financieros

2017 ◽  
Vol 13 (25) ◽  
pp. 8
Author(s):  
Marco Angelo Marinoni ◽  
Andrea Cilloni
Keyword(s):  
Balance Sheet ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
International Accounting ◽  
International Accounting Standards ◽  
Financial Accounting Standards Board ◽  
Accounting Systems ◽  
Generally Accepted Accounting Principles ◽  
Income Statement

The globalizations of markets and increased international cooperation in the harmonized accounting systems have highlighted the difficulties inherent in the development of generally accepted accounting principles. The Financial Accounting Standards Board, FASB, and the International Accounting Standards Board, IASB, are therefore working - through shared projects – in conducting a “Conceptual Framework Project”, which will lead to increased knowledge and understanding of the principles of international accounting convergence.The process of international harmonization has defined the concept of “Comprehensive Income”, i.e. a new structure of the Income Statement, in which they reside clearly even charges and unrealized gains (as final assets adjustments, monetary exchange variations and so on). The Balance Sheet and the Financial Statements in general, continue to maintain an approach prone to theory of property valuation, given the shareholder, as the main carrier of social interest.

scholarly journals Comparative Analysis of Methods for Assessing the Transition to a Green Economy

2020 ◽  
pp. 109-122
Author(s):  
Marina Lebedeva ◽  
Keyword(s):  
Comparative Analysis ◽  
Growth Index ◽  
Green Economy ◽  
Domestic Literature ◽  
Advantages And Disadvantages ◽  
Common Unit ◽  
Specific Stage ◽  
Unit Of Measurement ◽  
Constituent Elements ◽  
Adjusted Net Savings

The concept of sustainable development has become the basis for the future of humanity, and one of the tools for achieving it is green economy, which needs to be evaluated by offering certain methods of measurement. The purpose of this work is a comparative analysis of the most well-known methods for evaluating the implementation of the green economy concept at the national and regional levels, identifying their advantages and disadvantages. The analysis of foreign and domestic literature has shown that two types of integral indices are used mainly to measure the “greening” of economy: indices whose constituent elements require normalization (The Global Green Economy Index, The Index of the Green Economy, The Green Growth Index, The Ecological Footprint) and the indices that comprise the indicators which have a common unit of measurement (The Index of Adjusted Net Savings, “Green GDP”). As a result of the research, it was found that the normalized indices do not fully meet the criteria for aggregate indicators presented by the OECD. In addition, all the considered methods allow only to reflect trends towards the transition to a green economy, but not to assess the degree of its implementation. Further research will develop a set of indicators that can be used to characterize not only trends, but also the specific stage of transition to a green economy.

Agrarian receipts as a tool for the structural transformation of financial and credit relations in the agrarian business of the region

2019 ◽  
pp. 40-53
Author(s):  
Yuliia Nehoda
Keyword(s):  
Comparative Analysis ◽  
Retrospective Analysis ◽  
Structural Transformation ◽  
Pilot Project ◽  
Bank Lending ◽  
Economic Benefits ◽  
Advantages And Disadvantages ◽  
New Instrument ◽  
Agricultural Business ◽  
Business Entities

The subject of the research – is a set of organizational-economic relations arising in the process of structural transformation of financial and credit relations in the agricultural business. The purpose of the article is a retrospective analysis of structural transformations of financial and credit relations in the agricultural business, evaluation of the effectiveness and feasibility of the introduction of agricultural receipts as a new instrument of lending to the agricultural business of the regions. Methodology of work – system-structural and comparative analyzes (to determine the effectiveness of the crediting mechanism according to the agricultural receipts of the farmers of the region); monographic (when studying the problems of the functioning of the mechanism of lending to agrarians by agrarian receipts) economic analysis (when carrying out a comparative analysis of the mechanism of classical bank lending to the agrarian business and the mechanism of lending to agrarians according to agrarian receipts); modeling and forecasting (when determining ways to overcome the existing deficiencies in the mechanism of lending to agrarian business entities of the region according to agrarian receipts). The results of the work – a retrospective analysis of the structural transformation of financial and credit relations in the agricultural business was carried out. The mechanism of crediting agrarians according to agrarian receipts and the scale of its distribution in the agrarian business of the region are considered. A comparative analysis of the mechanism of classical bank lending to the agrarian business and the mechanism of lending to agrarians according to agrarian receipts was carried out. In the framework of the pilot project “Agrarian receipts in Ukraine” of the international financial corporation (IFC) in partnership with the Swiss Confederation in Ukraine, the example of the Poltava region defined the effectiveness of the crediting mechanism according to the agrarian receipts of the agrarians of the region. The advantages and disadvantages of the mechanism of crediting the subjects of the agrarian business on agrarian receipts are noted. The ways to overcome the existing shortcomings of the mechanism of crediting the subjects of the agrarian business of the region according to agricultural receipts are determined. Conclusions – according to the results of the conducted research, the effectiveness of the mechanism of lending to the agricultural business of the regions according to agricultural receipts was proved, its advantages and disadvantages were noted, and attention was also focused. Proposed in Art. 7 of Law No. 5479-VI clearly delineate cases and restrictions on the debtor’s reimbursement of expenses incurred by the lender with the acquisition of the right to grow and harvest the pledged crop of agricultural products, which will ensure the principle of equality of parties on economic benefits and distribution of credit risks according to agricultural receipts.

Recommendations for Test Lab Regarding Transition to New Requirements GOST ISO/IEC 17025–2019

2020 ◽  
Vol 86 (2) ◽  
pp. 69-78
Author(s):  
S. N. Gusarova ◽  
Yu. M. Erokhina ◽  
D. I. Kramok ◽  
E. I. Khunuzidi
Keyword(s):  
Comparative Analysis ◽  
Russian Federation ◽  
Transition Period ◽  
Process Approach ◽  
National Standard ◽  
The Novel ◽  
Self Assessment ◽  
Testing Laboratories ◽  
The Russian Federation ◽  
Practical Level

Since September 1, 2019, GOST ISO/IEC 17025–2019 has been enacted as a national standard in the Russian Federation. The novel standard imposes a number of fundamentally new requirements for testing laboratories (hereinafter referred to as the IL or laboratory), and also supplements and specifies the requirements previously regulated by GOST ISO/IEC 17025–2009. In this regard, in order to transfer laboratories to the new requirements, the FSA issued an order in August 2019 listing the mandatory activities that IL must fulfill to bring their activities in line with the new requirements. However, a transition period desired for matching these requirements is absent on a practical level for a number of the laboratories. The purpose of the article is to facilitate a gentle, efficient and pain-free move from the requirements of GOST ISO/IEC 17025–2009 to the new requirements of GOST ISO/IEC 17025–2019, including compliance with new changes in accreditation criteria. We carried out a comparative analysis of the requirements of the new and previous versions of the standard and marked each new and significant item to which the laboratory should pay attention first of all. The new standard focuses on the application of the process approach, risk and opportunity management, as well as on implementation of the policy of impartiality, independence, minimization of competitive interests and confidentiality. The article describes the planning, implementation and monitoring of each event or phase of the transition of testing laboratories to new requirements. Moreover, the recommendations on the structure of the «Quality Manual» and self-assessment on the compliance of IL activities and QMS with the new requirements, including the use of statistical methods for substantiation of the correctness of the assessment are given as an example of the implementation of IL capabilities.

Research of methods of protecting organizations from inimical mergers and acquisitions

2020 ◽  
pp. 29-45
Author(s):  
O.A. Naydis ◽  
I.O. Naydis
Keyword(s):  
Comparative Analysis ◽  
Mergers And Acquisitions ◽  
Positive Effects ◽  
Advantages And Disadvantages ◽  
Preventive Methods

The article considers the types, forms, mechanisms and classification of mergers and acquisitions, identifies their positive effects, and studies the tactics of acquisitions. The analysis of anti-capture measures: active and preventive methods of protection against hostile mergers and acquisitions. A comparative analysis of anti-capture measures with acquisitions tactics was carried out, the advantages and disadvantages of their application were identified.

ON COMPARATIVE ANALYSIS OF PERFORMANCE OPTIMIZATION METHODS OF MULTI-PUMP UNITS

2020 ◽  
pp. 23-28
Author(s):  
A.I. Glushchenko ◽  
M.Yu. Serov
Keyword(s):  
Energy Efficiency ◽  
Control System ◽  
Comparative Analysis ◽  
Performance Optimization ◽  
Optimization Methods ◽  
Online Optimization ◽  
New Approach ◽  
Advantages And Disadvantages ◽  
Analysis Of Performance

В статье рассматривается вопрос совершенствования системы управления параллельно-работающими насосными агрегатами с целью повышения энергоэффективности их работы. Проведено сравнение и выявление недостатков существующих методов решения рассматриваемой проблемы. Предложена идея нового подхода на базе онлайн оптимизации. The problem under consideration is improvement of the energy efficiency of a control system of parallel-running pump units. Known methods used to solve this problem are considered. Their advantages and disadvantages are shown. Finally, the idea of a new approach, which is based on online optimization, is proposed.

Analysis of the principles of reference inventory today

2017 ◽  
Vol 924 (6) ◽  
pp. 43-48 ◽  
Author(s):  
V.N. Klyushnichenko
Keyword(s):  
Comparative Analysis ◽  
Real Estate ◽  
Developed Countries ◽  
Real Property ◽  
Property Owner ◽  
State Register ◽  
Information Object ◽  
Bona Fide ◽  
Source Of Information ◽  
Lost Object

A comparative analysis of the principles of the cadastre in the most developed countries and in Russia. It is shown that some of the principles of cadastre, it is advisable to introduce into the Russian legislation. Such principles include the principle of Renzenberger, as well as the principles of Ruoff and Kuranda. The Russian inventory has more than twenty years, however, it cannot be considered complete, as registered in cadastre only 60 % of real estate. Full filling of the cadastre information on real estate is possible, if we abandon the application of the principle of reference. Unlike foreign domestic inventory the inventory contains errors that complicate the procedure of registration of immovable property. In addition, the domestic inventory is not the only source of information about the property that causes the ambiguity of the information about the same object. Important is also that the damage caused inaccurate inventory information bona fide buyer or seller of real property under current law, does not exceed one million rubles, regardless of the value of the lost object. Foreign inventory recognizes the property owner the main participant of the changes, however, the Russian legislation allows for the adjustment of the information object without the application of the property owner. See principles of the foreign inventory is useful for the maintenance of the national cadastre. This will simplify the process of state cadastral accounting of real estate, reduce the time of its formation and to increase the reliability of materials of the Unified state register of real estate.

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