scholarly journals Formation of Individual Budgeting Model at the Enterprises

2021 ◽  
pp. 85-94
Author(s):  
Viktoriia Topylo ◽  
◽  
Oleksandr Petruk ◽  
Keyword(s):  
Organizational Structure ◽  
Decomposition Analysis ◽  
Strategic Objectives ◽  
Financial Responsibility ◽  
Advantages And Disadvantages ◽  
Information Interaction ◽  
Composition And Structure ◽  
Modern Business ◽  
Business Conditions ◽  
The Individual

In modern business conditions there is an urgent need to apply innovative approaches to the implementation of a holistic budgeting system, which will contribute to the efficient use of financial resources through the formation of an individual budgeting model. Despite in-depth scientific research of the budgeting system at the enterprise, the issues related to the choice of the model of its implementation are insufficiently substantiated. It is necessary: to clarify the list of system-forming elements; to harmonize the strategic objectives of the enterprise and operational objectives related to the implementation of the budgeting model; to determine the specific conditions of the enterprise in the preparation of budgets. The purpose of the article is to assess the advantages and disadvantages of existing budgeting models at the modern enterprises, the formation of an individual budgeting model and the characteristics of its system-forming elements based on the use of decomposition analysis. The expediency of individualization of the budget model was proved taking into account such factors as the organizational structure of the enterprise, type and branch of economic activity, management requirements for the composition and structure of information reflected in budgets. Based on the application of decomposition analysis, the system-forming elements of the individual budgeting model (purpose, tasks, functions, principles, subject, object, subject, result, process) were specified. The restrictions for such model functioning were determined. The positive effect of the individual budgeting model implementation at the enterprise will be: the effective realization of its strategic financial potential; the identification of “bottlenecks” in the organizational structure of the enterprise, including among the centers of financial responsibility; the improving information interaction between individual structural units; the strengthening the system of control over the results of the enterprise activity.

scholarly journals Changes in the organizational structure of logistics enterprises in the conditions of the modern crisis

2020 ◽  
Vol 8 (4) ◽  
pp. 15-26
Author(s):  
Ljiljana Stošić-Mihajlović ◽  
Marijana Jevtić-Radulović ◽  
Svetlana Trajković
Keyword(s):  
Organizational Structure ◽  
Negative Impact ◽  
External Environment ◽  
Special Requirement ◽  
Services Sector ◽  
Business System ◽  
Logistics Services ◽  
Logistics Enterprises ◽  
Modern Business ◽  
Business Conditions

In modern business conditions burdened by the crisis caused by the COVID-19 virus, all areas of life and work of modern civilization are deeply affected. All companies in modern economies have had a negative impact on the crisis. The logistics services sector is particularly affected. Companies that provide logistics services are now faced with a special requirement in terms of responding quickly to the challenges posed by quality logistics operations during a pandemic. For these reasons, as in other industries, companies in the logistics sector must adapt quickly to the challenges. The best way to adapt is to change the organizational structure of logistics companies, in accordance with the challenges imposed by the circumstances in the environment. This paper will discuss the necessary changes in the organizational structure of logistics companies, in order for these companies to continue or improve their business system, in accordance with the changes and challenges that come from the external environment.

Multidisciplinary management of vascular access for haemodialysis: from the preparation of the initial access to the treatment of stenosis and thrombosis

VASA ◽  
2011 ◽  
Vol 40 (3) ◽  
pp. 188-198 ◽  
Author(s):  
Reinhold ◽  
Haage ◽  
Hollenbeck ◽  
Mickley ◽  
Ranft
Keyword(s):  
Vascular Access ◽  
Central Venous ◽  
Advantages And Disadvantages ◽  
Multidisciplinary Study ◽  
First Results ◽  
Lower Complication ◽  
Lower Complication Rate ◽  
Access Problems ◽  
Arteriovenous Grafts ◽  
The Individual

In February 2008 a multidisciplinary study group was established in Germany to improve the treatment of patients with potential vascular access problems. As one of the first results of their work interdisciplinary recommendations for the management of vascular access were provided, from the creation of the initial access to the treatment of complications. As a rule the wrist arteriovenous fistula (AVF) is the access of choice due to its lower complication rate when compared to other types of access. The AVF should be created 3 months prior to the expected start of haemodialysis to allow for sufficient maturation. Second and third choice accesses are arteriovenous grafts (AVG) and central venous catheters (CVC). Ultrasound is a reliable tool for vessel selection before access creation, and also for the diagnosis of complications in AVF and grafts. Access stenosis and thrombosis can be treated surgically and interventionally. The comparison of both methods reveals advantages and disadvantages for each. The therapeutic decision should be based on the individual patients’ constitution, and also on the availability and experience of the involved specialists.

ADMINISTRATION MODELS IN THE SYSTEM OF FORENSIC EXAMINATION INSTITUTIONS FROM THE POSITION OF SCIENTIFIC MANAGEMENT

2016 ◽  
Vol 16 ◽  
pp. 179-184
Author(s):  
S. V. Kudryashova
Keyword(s):  
Scientific Management ◽  
Competing Values ◽  
State Institutions ◽  
Advantages And Disadvantages ◽  
Forensic Examination ◽  
Forensic Institutions ◽  
The Individual

The individual forensic activity in comparison with the activity of forensic experts of specialized state institutions is considered, the main advantages and disadvantages are determined. The directions of development of specialized state and non-state forensic institutions are presented in accordance with R. Quinn's competing values model.

Network Organizational Structure (a Scientific and Practical Review)

2020 ◽  
Vol 26 (6) ◽  
pp. 613-618
Author(s):  
A. V. Altukhov ◽  
S. A. Tishchenko
Keyword(s):  
Organizational Structure ◽  
Network Structure ◽  
Business Models ◽  
Scientific Development ◽  
Network Structures ◽  
Scientific Publications ◽  
Wide Range ◽  
Modern Business ◽  
History Of ◽  
Business Structures

The presented study reviews practically relevant research papers in the field of network structures, modern network business models and platforms.Aim. The study aims to elaborate and explain the concept of network structure and platform and to show the reasons for the progressiveness and potential of network organizational structure at the current stage of socio-economic and scientific development.Tasks. The authors highlight the main scientific ideas about network structures in business, including significant studies in this area; provide and explain the main terms and definitions and examine the key characteristics of network business structures; characterize “platforms” as an important concept for modern business and show the relationship between platforms and network structures.Methods. This study uses analysis of information and subsequent synthesis of new knowledge in the form of the authors’ conclusions and a wide range of relevant scientific publications of Russian and foreign authors, including original publications in English and French.Results. The history of network structures is briefly provided. Definitions and characteristics of such concepts as “network structure” and “platform” in relation to business are provided and explained by the authors.

Wykorzystanie mediów społecznościowych w komunikacji z klientem na przykładzie firm sektora piwowarskiego

2015 ◽  
pp. 161-176 ◽  
Author(s):  
Piotr Szamrowski ◽  
Adam Pawlewicz
Keyword(s):  
Social Media ◽  
Public Relations ◽  
Small Enterprises ◽  
Brewing Industry ◽  
Video Sharing ◽  
Advantages And Disadvantages ◽  
Media Platform ◽  
The Individual ◽  
Media Channels ◽  
Regional Character

The main objective of this paper is to identify the platforms and social media tools utilized by the brewing industry in communication with the stakeholders, mainly with potential clients. In addition, the study sought to determine the nature of the published content, identify those responsible for their management, and present the advantages and disadvantages of their conduct in communication and creating the image of the company. The results indicate that only 25% of the surveyed companies do not use social media in PR. This applies only to small enterprises, with regional character. All the major brewing companies in their public relations activities use at least one type of social media, focusing in most cases on social networking (Facebook) and Video Sharing (YouTube). In addition, some of the largest brands included in the individual equity groups have their own social media channels used to communicate with the stakeholders. General promotion of company products and, what is very important, creating a dialogue with social media platform community, were seen as the most important benefits of using social media.

Indices and Correlates of Positive Emotion in Psychopathology

2019 ◽  
pp. 95-118
Author(s):  
Sunny J. Dutra ◽  
Marianne Reddan ◽  
John R. Purcell ◽  
Hillary C. Devlin ◽  
Keith M. Welker
Keyword(s):  
Positive Emotion ◽  
Self Report ◽  
Individual Level ◽  
Advantages And Disadvantages ◽  
Innovative Methods ◽  
Behavioral Coding ◽  
Broad Array ◽  
Positive Valence ◽  
The Individual ◽  
Clinical Populations

This chapter not only draws from previous authoritative measurement overviews in the general field of emotion, but also advances these resources in several key ways. First, it provides a specific focus on positive valence systems, which have not yet received specific methodological attention. Second, the field of positive emotion (PE) has expanded in recent years with new and innovative methods, making an updated review of methodological tools timely. Third, the chapter incorporates discussion of PE disturbance in clinical populations and the methods best suited to capture PE dysfunctions. This chapter also outlines some tools that can allow researchers to capture a broad array of PE quantified by self-report, behavioral coding, and biological correlates as seen through changes in the central and peripheral nervous system (i.e., brain and body). After reviewing PE measurement methods and correlates, this chapter includes several methods for studying PE beyond the individual level (i.e., interpersonal) and traditional laboratory settings (i.e., ambulatory or experience sampling). It provides key examples of their applications to study PE in clinical populations while acknowledging several of their basic advantages and disadvantages.

scholarly journals Validity of the Gender Dysphoria diagnosis and incidence trends in Sweden: a nationwide register study

2021 ◽  
Vol 11 (1) ◽  
Author(s):  
Malin Indremo ◽  
Richard White ◽  
Thomas Frisell ◽  
Sven Cnattingius ◽  
Alkistis Skalkidou ◽  
...  
Keyword(s):  
Gender Dysphoria ◽  
Age Groups ◽  
Medical Intervention ◽  
Future Research ◽  
Advantages And Disadvantages ◽  
Incidence Trends ◽  
Interaction Terms ◽  
Definition Of ◽  
The Individual ◽  
Nationwide Register Study

AbstractThe aim of this study was to examine the validity of the Gender Dysphoria (GD) diagnoses in the Swedish National Patient Register (NPR), to discuss different register-based definitions of GD and to investigate incidence trends. We collected data on all individuals with registered GD diagnoses between 2001 and 2016 as well as data on the coverage in the NPR. We regarded gender confirming medical intervention (GCMI) as one proxy for a clinically valid diagnosis and calculated the positive predictive value (PPV) for receiving GCMI for increasing number of registered GD diagnoses. We assessed crude and coverage-adjusted time trends of GD during 2004–2015 with a Poisson regression, using assigned sex and age as interaction terms. The PPV for receiving GCMI was 68% for ≥ 1 and 79% for ≥ 4 GD-diagnoses. The incidence of GD was on average 35% higher with the definition of ≥ 1 compared to the definition of ≥ 4 diagnoses. The incidence of GD, defined as ≥ 4 diagnoses increased significantly during the study period and mostly in the age categories 10–17 and 18–30 years, even after adjusting for register coverage. We concluded that the validity of a single ICD code denoting clinical GD in the Swedish NPR can be questioned. For future research, we propose to carefully weight the advantages and disadvantages of different register-based definitions according to the individual study’s needs, the time periods involved and the age-groups under study.

scholarly journals Speciation of organosulfur compounds in carbonaceous chondrites

2021 ◽  
Vol 11 (1) ◽  
Author(s):  
Alexander Zherebker ◽  
Yury Kostyukevich ◽  
Dmitry S. Volkov ◽  
Ratibor G. Chumakov ◽  
Lukas Friederici ◽  
...  
Keyword(s):  
Organic Matter ◽  
Analytical Techniques ◽  
Ion Cyclotron Resonance ◽  
Organosulfur Compounds ◽  
Low Oxygen ◽  
Fticr Ms ◽  
Insoluble Organic Matter ◽  
Composition And Structure ◽  
Extractable Fraction ◽  
The Individual

AbstractDespite broad application of different analytical techniques for studies on organic matter of chondrite meteorites, information about composition and structure of individual compounds is still very limited due to extreme molecular diversity of extraterrestrial organic matter. Here we present the first application of isotopic exchange assisted Fourier transform ion cyclotron resonance mass spectrometry (FTICR MS) for analysis of alkali extractable fraction of insoluble organic matter (IOM) of the Murchison and Allende meteorites. This allowed us to determine the individual S-containing ions with different types of sulfur atoms in IOM. Thiols, thiophenes, sulfoxides, sulfonyls and sulfonates were identified in both samples but with different proportions, which contribution corroborated with the hydrothermal and thermal history of the meteorites. The results were supported by XPS and thermogravimetric analysis coupled to FTICR MS. The latter was applied for the first time for analysis of chondritic IOM. To emphasize the peculiar extraterrestrial origin of IOM we have compared it with coal kerogen, which is characterized by the comparable complexity of molecular composition but its aromatic nature and low oxygen content can be ascribed almost exclusively to degradation of biomacromolecules.

Integration of the concept of lean manufacturing and digital technologies of high-tech enterprises in modern conditions

2020 ◽  
pp. 105-113
Author(s):  
Н.С. Хорошавина ◽  
М.С. Абрашкин
Keyword(s):  
Lean Manufacturing ◽  
Process Management ◽  
Business Processes ◽  
Digital Technologies ◽  
Balance Of Power ◽  
Global Market ◽  
High Tech ◽  
Successful Implementation ◽  
Modern Business ◽  
Business Conditions

Цифровые технологии существенно влияют на мировой рынок, внося коррективы в расстановку сил на нем. Используемые ранее подходы к управлению бизнес-процессами становятся не актуальными в современных условиях. Без цифровизации наукоемкие производства будут не способны выдержать конкурентную борьбу, и вынуждены будут уйти с рынка. В то же время современные условия хозяйствования диктуют необходимость постоянного совершенствования бизнес-процессов наукоемких предприятий, их оптимизации. Данные принципы являются основой концепции бережливое производство, реализация которых становится более эффективной при условии использования цифровых технологий. В статье рассмотрены вопросы интеграции концепции бережливое производство и цифровых технологий на наукоемких предприятиях. Показан пример успешной реализации принципов данной концепции с использованием цифровых подходов к оптимизации бизнес-процессов наукоемкого производства. В современных условиях важнейшим активом любого предприятия, в том числе и наукоемкого производства, являются данные. Реализация принципов бережливого производства требует обработки значительного объема информации. Цифровые технологии позволяют анализировать информационные потоки в режиме реального времени, моделировать бизнес-процессы и тем самым, способствуют более качественному и оперативному принятию решений по оптимизации бизнес-процессов наукоемких производств. Только объединив принципы концепции бережливое производство и возможности, которые дает цифровизация, наукоемкие предприятия смогут не просто удержать свои конкурентные позиции на рынке, но и перейти на более качественный уровень своего развития. Digital technologies significantly affect the global market, making adjustments to the balance of power in it. Previously used approaches to business process management are no longer relevant in modern conditions. Without digitalization, high-tech industries will not be able to withstand competition and will be forced to leave the market. At the same time, modern business conditions dictate the need to constantly improve the business processes of high-tech enterprises and optimize them. These principles are the basis of the concept of lean manufacturing, the implementation of which becomes more effective when using digital technologies. The article deals with the integration of the concept of lean manufacturing and digital technologies in high-tech enterprises. An example of successful implementation of the principles of this concept using digital approaches to optimizing business processes in high-tech production is shown. In modern conditions, the most important asset of any.

Approaches to the Organization of International Accounting in Russian Enterprises

TEM Journal ◽  
2021 ◽  
pp. 249-258
Author(s):  
Ekaterina V. Surkova ◽  
Galina A. Skachko ◽  
Larisa K. Nikandrova ◽  
Maria M. Starkova ◽  
Nina F. Sakharova
Keyword(s):  
Financial Reporting ◽  
Accounting Information ◽  
Financial Statements ◽  
Reporting Standards ◽  
Optimal Method ◽  
Accounting Standard ◽  
Financial Reporting Standards ◽  
Advantages And Disadvantages ◽  
The Individual ◽  
Selection Of

The article discusses current issues of transformation of accounting information in accordance with international financial reporting standards (IFRS). This study is primarily aimed at developing approaches that determine the need for Russian enterprises to provide accounting information comparable at the international level. The authors analyze methods of transferring data from the Russian Accounting Standard (RAS) to IFRS. The methods used to form financial statements in accordance with IFRS are discussed. The issues of the application of these methods, as well as their advantages and disadvantages, are discussed. The author's approach to the selection of the optimal method of transformation is proposed taking into account the individual needs of organizations.

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