Implementation of the fsbu requirements 5/2019 “Reserves” in organization of accounting of reserves

Author(s):  
Olga Egorovna Sytnik ◽  
Natalia Valentinovna Kulish ◽  
Konstantin Akakievich Dzhikiya

The results of the activity of an economic entity, in many respects by the rationality of the management of circulating assets, including their group as reserves. Each entity implements its own process control mechanism, ideally should ensure the stability and regularity of production processes, as well as efficiency with the highest efficiency. Therefore, the correct formulation of accounting inventory within the framework is essential. Today, the organization of accounting is under the special attention of employees of accounting services, since from January 1, 2021, the requirements of the Federal Accounting Standard 5/2019 “Inventories” are mandatory for application in practice. In this regard, the accounting services of the subjects need to take appropriate practical steps in order to successfully fulfill the economic requirements of the standard starting from the reporting for 2021. The article discusses measures for organizing accounting of stocks and the possibility of their implementation in the practice of economic entities.

Author(s):  
Natalia V. Bykovskaya ◽  
◽  
Olga V. Bondarenko ◽  
Elbrus B. Tolparov ◽  
◽  
...  

In the system of indicators and signs of the economic development of social production, labor productivity is of crucial importance. The productivity of materialized and living labor is an indicator of the real achievements of the economy - both of an individual business entity and of the entire national economy as a whole, reflects the possibilities of its development in the future and shows the state of each branch of the economy, including agriculture. Labor productivity is the factor that determines the organizational level of an economic entity, characterizes the effectiveness of the management system as a whole, the level of technical and technological equipment of production processes. In addition, labor productivity reflects the professional level of employees, the culture of industrial relations, the stability and organization of the enterprise in a competitive external environment.


OENO One ◽  
2022 ◽  
Vol 56 (1) ◽  
pp. 29-40
Author(s):  
Robin Cellier ◽  
Sylvain Berail ◽  
Ekaterina Epova ◽  
Julien Barre ◽  
Fanny Claverie ◽  
...  

Thirty-nine Champagnes from six different brands originating from the AOC Champagne area were analyzed for major and trace element concentrations in the context of their production processes and in relation to their geographical origins. Inorganic analyses were performed on the must (i.e., grape juice) originating from different AOC areas and the final Champagne. The observed elemental concentrations displayed a very narrow range of variability. Typical concentrations observed in Champagne are expressed in mg/L for elements such as K, Ca, Mg, Na, B, Fe, A, and Mn. They are expressed in µg/L for trace elements such as Sr, Rb, Ba, Cu, Ni, Pb Cr and Li in decreasing order of concentrations. This overall homogeneity was observed for Sr and Rb in particular, which showed a very narrow range of concentrations (150 < Rb < 300 µg/L and 150 < Sr < 350 µg/L) in Champagne. The musts contained similar levels of concentration but showed slightly higher variability since they are directly influenced by the bedrock, which is quite homogenous in the AOC area being studied. Besides the homogeneity of the bedrock, the overall stability of the concentrations recorded in the samples can also be directly linked to the successive blending steps, both at the must level and prior to the final bottling. A detailed analysis of the main additives, sugar, yeast and bentonite, during the Champagne production process, did not show a major impact on the elemental signature of Champagne.


2000 ◽  
Author(s):  
Christian Moreau ◽  
Luc Leblanc

Abstract Thermal spray coatings are used to protect surfaces against exposure to severe conditions. To insure a reliable protection, not only the structure and properties of the sprayed coatings must be optimized but also one needs to develop appropriate process control techniques to produce high performance coatings in a consistent manner, day after day. This is particularly important during plasma spraying as the wear of the electrodes affects significantly the plasma characteristics and consequently the coating properties. First, in this paper, the stability of plasma spray processes is investigated by monitoring in-flight particle characteristics and plasma fluctuations. Secondly, the possibility and advantages of controlling plasma spray processes by monitoring and regulating the condition of the sprayed particles are discussed. Finally, we will see how the properties of thermal barrier coatings and wear resistant coatings can be optimized by controlling the temperature and velocity of the sprayed particles both in the plasma spray and HVOF (high velocity oxy-fuel) processes.


1972 ◽  
Vol 94 (4) ◽  
pp. 330-334 ◽  
Author(s):  
G. Y. Matsumoto ◽  
C. D. Mote

An extension of the τ-decomposition method is used to predict the stability of a continuous system subjected to nonconservative loading. The technique is implemented through Ritz-finite element discretization. The stability of a flexible rocket (or beam) with a controlled orientation thrust vector (or follower force) is examined with respect to finite time delay in the control mechanism. Higher mode instabilities in the rocket are observed in the sample problem and are treated satisfactorily in the technique. Both buckling and flutter conditions are determined from eigenvalue trajectories in the complex plane.


Author(s):  
Dominik Budday ◽  
Fabian Bauer ◽  
Justin Seipel

The SLIP model has shown a way to easily represent the center of mass dynamics of human walking and running. For 2D motions in the sagittal plane, the model shows self-stabilizing effects that can be very useful when designing a humanoid robot. However, this self-stability could not be found in three-dimensional running, but simple control strategies achieved stabilization of running in three dimensions. Yet, 3D walking with SLIP has not been analyzed to the same extent. In this paper we show that three-dimensional humanoid SLIP walking is also unstable, but can be stabilized using the same strategy that has been successful for running. It is shown that this approach leads to the desired periodic solutions. Furthermore, the influence of different parameters on stability and robustness is examined. Using a performance test to simulate the transition from an upright position to periodic walking we show that the stability is robust. With a comparison of common models for humanoid walking and running it is shown that the simple control mechanism is able to achieve stable solutions for all models, providing a very general approach to this problem. The derived results point out preferable parameters to increase robustness promising the possibility of successfully realizing a humanoid walking robot based on 3D SLIP.


2018 ◽  
Vol 19 (9) ◽  
pp. 219-224
Author(s):  
Stanisław Pałubicki

Quality is one of the basics of product selection by customers. Therefore, the main area of quality management is the identification of customers, their requirements and expectations. This is especially important in the automotive industry. Today's enterprises, wanting to strengthen their market position by improving the quality of their products, constantly control their products. Systems responsible for monitoring production allow to ensure the course of production processes in supervised conditions. The monitoring and recording of events that occur during production is of key importance. This is the basis for analyzing the stability of the production process, which is a key aspect of continuous improvement of quality. Thanks to this approach, it is possible to prevent the generation of costs related to the removal of defective products created at the manufacturing stage, as well as to reduce the number of complaints.


SERIEs ◽  
2021 ◽  
Author(s):  
Emilio Calvo

AbstractWe consider the problem of how to distribute public expenditure among the different regions of an economic entity after all taxes have been collected. Typical examples are: the regions that make up a country, the states of a federal country, or the countries of a confederation of countries. We model the problem as a cooperative game in coalitional form, called the tax game. This game estimates the fiscal resources collected in each region, or coalition of regions, by differentiating between what comes from economic activity within each region and what comes from trade with the other regions. This methodology provides a measure of the disagreement within a region, or coalitions of regions, with respect to the budget received. Similarly, the stability of a budget allocation can be inferred by its situation within the core of the corresponding tax game. We consider the Spanish case as an example and show that the current regional financial system has a moderate degree of instability. We introduce two budget allocation rules, both borrowed from the cooperative games literature: the balanced allocation, which coincides with the nucleolus and with the Shapley value of the tax game, and the weighted balanced allocation, which coincides with the weighted Shapley value. We compare both budget allocation rules with the current Spanish financial system.


2019 ◽  
Vol 8 (4) ◽  
pp. 12196-12199

In modern economic conditions, it is necessary for each organization to create a model of ensuring financial security that would be resistant to financial risks and actively stimulate the socio-economic development of an economic entity. The financial security of an enterprise is a complex, multifaceted concept that depends on many factors that arise both within the enterprise and beyond. That is why the financial security of enterprises is of great importance in ensuring the stability of the national economy and the need for an integrated method to financial security management, taking into account current business trends. The systematization and improvement of methodological to assess the financial security of commercial organizations is relevant and necessary. The article explores ways to assess the financial security of an organization and presents an innovative method that allows, based on the integrated indicator, to monitor changes in the level of financial security in dynamics.


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