scholarly journals Accounting theory verbalism

2021 ◽  
Vol 2021 (2) ◽  
pp. 131-145
Author(s):  
Petro KHOMУN ◽  
Keyword(s):  
Foreign Language ◽  
The State ◽  
Financial Resources ◽  
Domestic Economy ◽  
Negative Numbers ◽  
The Real ◽  
Tax Shield ◽  
Fixed Assets ◽  
Accounting Theory

Based on the deductive understanding of current publications in the area of accounting theory, it is determined that it is increasingly acquiring signs of verbalism. It is caused by an excessive enthusiasm for foreign terminology, and without a balanced application in the context of accounting, since it is based on arbitrary interpretations of foreign words, as a result of which the authors fall into a semantic trap. The author emphasizes the importance of focusing not on false verbose scholastic exercises in an attempt to pretend to be the discoverers of certain ephemeris terminologies, but on the real problems of accounting, which negatively affects the state of the domestic economy. It is noted that this happened due to the growing remoteness of accounting theory from pragmatism and the predominance of utopian ideas in it, which have nothing to do with accounting, but is only an adjustment to it in order to sell books that attract buyers by the incomprehensibility of names and ignoring the fundamentals of accounting theory. After all, even such a basic financial and economic category as capital, in many cases began to affect negative numbers, and the “tax shield of an enterprise” – depreciation is considered synonymous with its antipode – depreciation of fixed assets. And instead of at least solving the problem of the targeted use of accumulated financial resources for the simple reproduction of non-current assets, in many cases not only depreciation of fixed assets, but even the capital of the enterprise is directed to the payment of dividends. In addition, the current fashion for foreign-language terms distracts scientists from unsolved problems of methodological support of accounting, obscuring them with verbalism of ephemerality, which never end with at least some pragmatic methodological developments, but only verbose attempts to convince them of their pseudo-relevance, as a result of which the accounting theory goes astray. The possibility of solving the current paradoxes regarding the main accounting categories by using the achievements of predecessors, which are recognized by the classics of accounting theory, is substantiated.

scholarly journals USE OF INVESTMENT INSTRUMENTS FOR DEVELOPMENT OF WATER SUPPLY AND WASTEWATER SPHERE IN UKRAINE

World Science ◽  
2019 ◽  
Vol 2 (6(46)) ◽  
pp. 30-38
Author(s):  
Oleksandr Ignatenko ◽  
Iryna Krylova
Keyword(s):  
Water Supply ◽  
Statistical Data ◽  
Local Communities ◽  
The State ◽  
Financial Resources ◽  
Quality Of Services ◽  
General Context ◽  
Investment Activity ◽  
Fixed Assets

The article is devoted to the clarification of the peculiarities of the use of investment instruments for the development of the water supply and wastewater sector in Ukraine. The sphere of water supply and wastewater of Ukraine requires significant investments for the renewal of fixed assets of water supply and wastewater enterprises, reconstruction and development of engineering infrastructure, introduction of the latest technologies, improvement of the quality of services, etc. The authors consider the concept of investment, investment activity, investment program in the general context and in the field of water supply and wastewater. The structure of planned volumes of financing of measures of investment programs of water supply and wastewater enterprises in 2018 is being analyzed. Issues of application of other modern financial and economic mechanisms in the field of water supply and wastewater are considered. The article analyzes the state of realization of public-private partnership in the field of water supply and wastewater on the basis of statistical data. Investment approaches based on participative financing, which involves the use of financial resources not only of the state but also of local communities, business and civil society institutions, and financing through the use of opportunities of the market of debt obligations, including at the expense of the issue of municipal securities in the form of bonds of a local loan.

scholarly journals IMPROVEMENT OF MANAGEMENT OF FINANCIAL RESOURCES AS PRECONDITION OF EFFECTIVE ACTIVITY OF STATE AGRICULTURAL ENTERPRISES

2019 ◽  
Keyword(s):  
Financial Management ◽  
The State ◽  
Financial Resources ◽  
Financial Flows ◽  
Agricultural Enterprises ◽  
Effective Activity ◽  
Fixed Assets ◽  
Rational Management ◽  
Break Even Point

The article deals with the determination of directions of improvement of management of the cash funds of the state agricultural companies. The research is started with determination of relevance and necessity of finding ways to improve management of the cash funds of the state economic entities in agriculture. According to conducted research, the following directions of improvement of management the financial resources of the state agricultural enterprises are established: impartial and timely analysis of financial results; optimization of products structure; adherence of complex-system approach in the management of the cash funds; improvement of financial planning and budgeting; rational management by fixed assets and by working capital; taking into account reserves of reducing of cost of the products; application rational system of the management of financial flows; delegating functions of book-keeping and financial management of small state agricultural enterprises to consulting firms; maximal harmonization of functioning of financial and organizational structure; increase financial potential by increasing profit and solvency; planning cash receipts, priority payments, budget subdivisions of the enterprise, conducting payment calendars; daily distribution of the financial resources which arrived according to beforehand determined priorities, drafting plans of move of cash funds per by subdivisions of the enterprise. The article determines the unprofitability of the state agricultural enterprises as their main problem. The research proposes to eliminate unprofitability of the state companies in the agriculture under conditions of selling of the state agricultural products below of break-even point and in case of falling prices for these products. In further research, it is necessary to determine the ways of profitability increase of the state agricultural enterprises without production diversification.

Chasing Angels: The Sweet Wine Angelica

2008 ◽  
Vol 8 (3) ◽  
pp. 74-78
Author(s):  
hank shaw
Keyword(s):  
The State ◽  
The Real ◽  
Mission Period ◽  
History Of ◽  
Uncertain Future ◽  
Sweet Wine ◽  
Made In

Portugal has port, Spain has sherry, Sicily has Marsala –– and California has angelica. Angelica is California's original wine: The intensely sweet, fortified dessert cordial has been made in the state for more than two centuries –– primarily made from Mission grapes, first brought to California by the Spanish friars. Angelica was once drunk in vast quantities, but now fewer than a dozen vintners make angelica today. These holdouts from an earlier age are each following a personal quest for the real. For unlike port and sherry, which have strict rules about their production, angelica never gelled into something so distinct that connoisseurs can say, ““This is angelica. This is not.”” This piece looks at the history of the drink, its foggy origins in the Mission period and on through angelica's heyday and down to its degeneration into a staple of the back-alley wino set. Several current vintners are profiled, and they suggest an uncertain future for this cordial.

Material costs in productural productivity structure: world trends and impact on development of the domestic economy

2019 ◽  
Vol 39 (2) ◽  
pp. 196-205
Author(s):  
N. V. Firov
Keyword(s):  
Economic Development ◽  
Comparative Analysis ◽  
Natural Resources ◽  
National Economy ◽  
Raw Materials ◽  
The State ◽  
Domestic Economy ◽  
Western Countries ◽  
Material Costs

A comparative analysis of the prices of raw materials, fuel, electricity in Russia and Western countries, the dynamics of their growth and impact on the national economy. It is shown that in the interests of the country's economic development and improving the welfare of the population, it is necessary to use its natural resources more effectively, to pursue a more stringent and at the same time balanced policy to curb the growth of prices, taking into account the interests of the state and business.

METHOD OF COMPARATIVE EVALUATION OF OPTIONS FOR JOINT USE OF TRADITIONAL AND NEW TYPES OF HIGH-TECH PRODUCTS

2019 ◽  
pp. 100-107
Author(s):  
A. M. Batkovsky ◽  
A. V. Leonov ◽  
A. Yu. Pronin ◽  
A. V. Fomina
Keyword(s):  
Comparative Evaluation ◽  
New Products ◽  
Economic Assessment ◽  
The State ◽  
Financial Resources ◽  
High Tech ◽  
Pareto Optimal ◽  
Fixed Set ◽  
The Law

In conditions of limited financial resources of the state, the task of assessing the appropriateness and choosing rational options for the joint use of traditional and new types of high-tech products is topical. The paper proposes a method for substantiating rational options for the joint use of traditional and new products of high-tech products, based on the criteria of their comparative technical and economic assessment, namely, comparing the achieved efficiency and the required cost of performing a fixed set of tasks. The dialectical foundations of the method are presented, in particular, it is established that the law of development of high-tech products fully corresponds to the well-known classical law of «denial of denial». The structure of the method, the order of formation of the set of Pareto-optimal options for the joint use of traditional and new products, as well as the algorithm for choosing a rational option are considered.

Assessment of the state of the heat economy of the Republic of Sakha (Yakutia)

2020 ◽  
Vol 93 (4) ◽  
pp. 88-100
Author(s):  
V. R. Darbasov ◽  
◽  
M. Р. Solomonov ◽  
Keyword(s):  
Supply And Demand ◽  
Northern Region ◽  
Heat Energy ◽  
The State ◽  
Resource Saving ◽  
The North ◽  
Production And Consumption ◽  
Fixed Assets ◽  
The Republic ◽  
Heat Energy Market

The article assesses the state of the heat economy of the Northern region. The purpose of the article is to reveal the reasons for chronic backwardness of the region's industry from the average Russian indicators. To achieve the goal, solved the following problems: the features of heat economy in the North, analyzes the housing development, production and consumption of heat energy, as the sources of heat energy and heat networks, and also reforms in the heat economy of the region, based on which conclusions on assessment of the heat economy of the region. In recent years, there has been a twofold decrease in the rate of renewal of fixed assets of the heat economy against the norm, low rates of introduction of the resource-saving technologies in the heat economy, and in general, in the housing and communal services of the region. The level of marginal balance of supply and demand in the heat energy market is determined. The article is written to correct the decisions of the Federal and regional Executive authorities in terms of ensuring the reliability of heat economy of the Northern region.

scholarly journals Single-Satellite Integrated Navigation Algorithm Based on Broadband LEO Constellation Communication Links

2021 ◽  
Vol 13 (4) ◽  
pp. 703
Author(s):  
Lvyang Ye ◽  
Yikang Yang ◽  
Xiaolun Jing ◽  
Jiangang Ma ◽  
Lingyu Deng ◽  
...  
Keyword(s):  
Real Time ◽  
Satellite Communication ◽  
The State ◽  
Earth Orbit ◽  
Integrated Navigation ◽  
Location Services ◽  
The Real ◽  
Navigation Algorithm ◽  
Communication Links ◽  
Leo Satellite

With the rapid development of satellite technology and the need to satisfy the increasing demand for location-based services, in challenging environments such as indoors, forests, and canyons, there is an urgent need to improve the position accuracy in these environments. However, traditional algorithms obtain the position solution through time redundancy in exchange for spatial redundancy, and they require continuous observations that cannot satisfy the real-time location services. In addition, they must also consider the clock bias between the satellite and receiver. Therefore, in this paper, we provide a single-satellite integrated navigation algorithm based on the elimination of clock bias for broadband low earth orbit (LEO) satellite communication links. First, we derive the principle of LEO satellite communication link clock bias elimination; then, we give the principle and process of the algorithm. Next, we model and analyze the error of the system. Subsequently, based on the unscented Kalman filter (UKF), we model the state vector and observation vector of our algorithm and give the state and observation equations. Finally, for different scenarios, we conduct qualitative and quantitative analysis through simulations, and the results show that, whether in an altimeter scenario or non-altimeter scenario, the performance indicators of our algorithm are significantly better than the inertial navigation system (INS), which can effectively overcome the divergence problem of INS; compared with the medium earth orbit (MEO) constellation, the navigation trajectory under the LEO constellation is closer to the real trajectory of the aircraft; and compared with the traditional algorithm, the accuracy of each item is improved by more than 95%. These results show that our algorithm not only significantly improves the position error, but also effectively suppresses the divergence of INS. The algorithm is more robust and can satisfy the requirements of cm-level real-time location services in challenging environments.

A Survey of Real-Time Industrial Wireless LAN Research

2015 ◽  
Vol 738-739 ◽  
pp. 1105-1110 ◽  
Author(s):  
Yuan Qing Qin ◽  
Ying Jie Cheng ◽  
Chun Jie Zhou
Keyword(s):  
Real Time ◽  
Future Development ◽  
Wireless Lan ◽  
State Of The Art ◽  
The State ◽  
Local Networks ◽  
The Real ◽  
Time Requirements ◽  
And Performance ◽  
Fundamental Mechanism

This paper mainly surveys the state-of-the-art on real-time communicaton in industrial wireless local networks(WLANs), and also identifys the suitable approaches to deal with the real-time requirements in future. Firstly, this paper summarizes the features of industrial WLANs and the challenges it encounters. Then according to the real-time problems of industrial WLAN, the fundamental mechanism of each recent representative resolution is analyzed in detail. Meanwhile, the characteristics and performance of these resolutions are adequately compared. Finally, this paper concludes the current of the research and discusses the future development of industrial WLANs.

The Real America: A Surprising Examination of the State of the Union.

1975 ◽  
Vol 90 (2) ◽  
pp. 325
Author(s):  
James L. Sundquist ◽  
Ben J. Wattenberg ◽  
Richard M. Scammon
Keyword(s):  
The State ◽  
The Real ◽  
State Of The Union
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