scholarly journals The Fuzzy Methodology’s Digitalization of the Biological Assets Evaluation in Agricultural Enterprises in Accordance with the IFRS

Mathematics ◽  
2021 ◽  
Vol 9 (8) ◽  
pp. 901
Author(s):  
Kobiljon Khushvakhtzoda (Barfiev) ◽  
Dmitry Nazarov

The study of the assessment and reflection of biological assets in the economic processes of agricultural enterprises can be represented as a chain of phenomena in which scientists and practitioners try to study and understand the nature and essence of biological assets in various aspects. This article discusses the principles of accounting for biological assets in the agricultural enterprises’ economic life of the Republic of Tajikistan and identifies the reasons and mechanisms for their reflection based on the principles of the International Financial Reporting System (IFRS) in refraction to the specifics and national features of accounting. The author gives his own interpretation of these approaches and constructs the architecture of the information module for accounting for biological assets and the results of biotransformation, based on the web services architecture (WSA) within the framework of the development trend of these and new accounting models in connection with the transition of the world economy to a digital format. The article provides specific authors’ approaches to implementing this architecture in PHP (Hypertext Preprocessor) and also implements one of the approaches to assessing the value of biological assets, based on the theory of fuzzy sets, taking into account the risk of investment inefficiency.

Author(s):  
Wanda Nur Litundzira ◽  
Asep Agus Handaka Suryana ◽  
Ibnu Bangkit Bioshina Suryadi ◽  
Atikah Nurhayati

The purpose of this study is to analyze the development trend of floating net cage aquaculture in Indonesia. The study took place at the Directorate General of Aquaculture, Ministry of Marine Affairs and Fisheries of the Republic of Indonesia from February to June 2021. The literature survey method was employed to obtain data in this study. The data utilized in this study is secondary data received from the Directorate General of Aquaculture, Ministry of Marine Affairs and Fisheries of the Republic of Indonesia, in the form of statistical data on floating net cage aquaculture from 2004 to 2016. Data was analyzed using quantitative descriptive analysis, which included study of developmental indexes. The results showed that the development trend of floating net cage aquaculture in Indonesia as seen from fishery households, cultivators, feed, land area, production, and production value experienced fluctuating changes from 2004 to 2016.


Author(s):  
S.K. Kaldybaev ◽  
◽  
G.A. Esenalieva ◽  

The article outlines the main directions of research on pedagogical assessment. The need for this is due to the growing pace of organization of practical and methodological work on assessing at various levels of the education system, the requirements of strategic and regulatory documents adopted in the republic in recent years. The interest in studying this direction is also caused by the results of international comparative studies conducted in Kyrgyzstan. The pedagogical community more and more clearly expresses the opinion that assessment is a problematic object of pedagogical research. Based on the study of the development trend of this concept, five areas of research on the problems of pedagogical assessment are distinguished.


1998 ◽  
Vol 82 (Appendix) ◽  
pp. 311-311
Author(s):  
Tetsuji Okajima ◽  
Chizuka Tani

2020 ◽  
Vol 12 (6) ◽  
pp. 2467 ◽  
Author(s):  
Fei Zhao ◽  
Yihan Gao ◽  
Tengyuan Wang ◽  
Jinsha Yuan ◽  
Xiaoxia Gao

To study the wake development characteristics of wind farms in complex terrains, two different types of Light Detection and Ranging (LiDAR) were used to conduct the field measurements in a mountain wind farm in Hebei Province, China. Under two different incoming wake conditions, the influence of wind shear, terrain and incoming wind characteristics on the development trend of wake was analyzed. The results showed that the existence of wind shear effect causes asymmetric distribution of wind speed in the wake region. The relief of the terrain behind the turbine indicated a subsidence of the wake centerline, which had a linear relationship with the topography altitudes. The wake recovery rates were calculated, which comprehensively validated the conclusion that the wake recovery rate is determined by both the incoming wind turbulence intensity in the wake and the magnitude of the wind speed.


2010 ◽  
Vol 455 ◽  
pp. 621-624
Author(s):  
X. Li ◽  
Y.Y. Yu

Because of the practical requirement of real-time collection and analysis of CNC machine tool processing status information, we discuss the necessity and feasibility of applying ubiquitous sensor network(USN) in CNC machine tools by analyzing the characteristics of ubiquitous sensor network and the development trend of CNC machine tools, and application of machine tool thermal error compensation based on USN is presented.


2011 ◽  
Vol 308-310 ◽  
pp. 785-789 ◽  
Author(s):  
De Fang Liu ◽  
Jie Tao

With the development of lightweight vehicles, lightweight alloy materials has been increasingly used in automotive industry, automobile manufacturers are therefore looking for thinner and stronger materials so that the higher requirements has became a challenge to lightweight alloy die-casting technology. The paper summarized the applications of lightweight alloys in the automotive industry, and the new advances of lightweight alloys die-casting technology, such as low pressure die-casting, semi-solid die casting, oxygenation die-casting and the combination of different die-casting technologies, and discussed the development trend of the lightweight alloy die-casting technology.


2014 ◽  
Vol 1027 ◽  
pp. 40-43
Author(s):  
Yan Yan Lou ◽  
Yan Zhang ◽  
Ying Gao ◽  
Jia Chen Zhang ◽  
Yan Zhou Sun

Ultrasonic machining is an important part of modern processing technology which is adapt to all kinds of hard brittle materials processing. This paper reviews the latest progress of the material removal mechanism on one-dimensional ultrasonic machining, two-dimensional ultrasonic machining and rotary ultrasonic machining, and expounds the development trend of establishing the material removal model of the ultrasonic machining.


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