Analysis of Petrochemical Companies According to Accounting Statements on the Example of PJSC «Sibur Holding»

Vestnik NSUEM ◽  
2021 ◽  
pp. 94-104
Author(s):  
D. V. Lysenko ◽  
L. Akgun
Keyword(s):  
Economic Analysis ◽  
Classical Theory ◽  
Scientific Basis ◽  
Risk And Uncertainty ◽  
Economic Activities ◽  
Market Conditions ◽  
Gas Processing ◽  
Modern Methods ◽  
Methodological Principles

To survive in modern market conditions, as well as to participate in the ever-increasing competitive struggle, companies need to conduct their activities more effectively, which means that they constantly need to make a variety of decisions, which in turn entails the need to constantly give a real assessment of the effectiveness of the decisions and projects being implemented, competently conduct economic analysis, find reserves for this activity. This is where the relevance of the development of the basic methodological principles of economic analysis in the conditions of risk and uncertainty in an industry based on scientific basis taking into account the specific characteristics of the sector in question.The subject of this study is a set of both theoretical and practical aspects of analyzing the activities of petrochemical companies under conditions of risk and uncertainty, while the object of the study is Russian and foreign petrochemical and gas processing companies operating in the current conditions of the industry development.The purpose of this study is to formulate a methodology for analyzing the main indicators of the activities of petrochemical and gas processing companies and making decisions under conditions of risk and uncertainty.The development of methodological principles is supposed to be carried out on the basis of the classical scientific and methodological base, taking into account the industry specific features of the activities of petrochemical and gas processing companies. In this paper, a study of modern methods of analyzing the effectiveness of activities is carried out, and the novelty of this work consists in combining the classical theory of economic analysis with the practical methods used today by petrochemical and gas producing companies in the process of their financial and economic activities.

An Experience in Constructing a Qualimetric Assessment of the Significance of Urban Art Objects

2021 ◽  
Vol 18 (2) ◽  
pp. 116-126
Author(s):  
Marina E. Vilchinskaya-Butenko ◽  
Nikolai N. Rozhkov
Keyword(s):  
Pilot Study ◽  
Scientific Basis ◽  
Relative Significance ◽  
Urban Art ◽  
Art Object ◽  
Art Objects ◽  
Emotional Dimension ◽  
Artistic Interpretation ◽  
Methodological Principles ◽  
Necessary And Sufficient

The article attempts to ensure the unity of views on the implementation of urban art projects in local contexts. The paper aims to discuss the results of a pilot study obtained through a comprehensive assessment of the significance of urban art objects using qualimetric scales. The authors selected seven art objects that meet the four requirements: a) the art objects exist in the urban environment at the time of their assessment by experts; b) the art objects have a high communicative potential, that is, they are interesting to the viewer; c) there are discussions in the media and social networks about the prospects for preserving the art objects; d) the sample is heterogeneous. The experimental group included ten experts, both art theorists and practitioners. The experts were asked to evaluate the significance of each of the art objects by ranking them according to eight “rational” and two “emotional” criteria. The existence of consistency of the experts’ opinions was checked using the concordance coefficient. The pilot study showed that the most significant among the rational criteria for evaluating an artwork were technography (the degree of qualitative impact of the art object on the environment, the degree of the work’s conditionality with the context) and iconography (the uniqueness/brightness of the author’s message). The significance of the other principles (of technology and iconology) is considerably lower, which means that they can be ignored when constructing the final assessment by linear convolution. There was also a fairly high relative significance of the two emotional criteria that had been proposed for the experts’ consideration (the emotional dimension of the work in the artist’s experience and the emotional dimension of the work in the viewer’s experience). The scientific novelty of the research is determined by the fact that a systematic approach to assessing the rational aspects of the artistic interpretation of an urban art object makes it necessary and sufficient to rely on the two methodological principles for evaluating an artwork — technography and iconography. When evaluating the emotional aspects of artistic interpretation, it is necessary and sufficient to rely on the emotional dimension of the work in the experience of the artist and the viewer. The results obtained suggest finding an objective scientific basis for regulating the visual culture of public spaces.

Analysis of financial and economic activities

2021 ◽  
Author(s):  
Elena Gerasimova
Keyword(s):  
Economic Analysis ◽  
Vocational Education ◽  
Undergraduate Students ◽  
Independent Solution ◽  
Federal State ◽  
Economic Activities ◽  
Secondary Vocational Education ◽  
Wide Range ◽  
State Educational ◽  
Analytical Approaches

The textbook comprehensively describes the basics of the theory of economic analysis and the practice of applying analytical approaches to economic entities of various types. It consists of three interrelated sections that reveal a comprehensive and systematic approach to conducting economic analysis. The practical part of the textbook includes exercises, examples of solving situational problems and tasks for independent solution. Meets the requirements of the federal state educational standards of secondary vocational education of the latest generation. For students of secondary vocational education institutions studying in the specialty 38.02.07 "Banking". It can be useful for undergraduate students studying in the areas of 38.03.01 " Economics "and 38.03.02" Management", specialists in the field of analysis of the activities of organizations, a wide range of readers interested in the problems of analysis of the activities of economic entities.

scholarly journals Challenges and Countermeasures Faced by Enterprise Economic Operation Analysis in the Big Data Era

2021 ◽  
Vol 251 ◽  
pp. 01049
Author(s):  
Yang Xin ◽  
Yinning He
Keyword(s):  
Big Data ◽  
Economic Analysis ◽  
Economic Data ◽  
Multiple Impacts ◽  
Economic Activities ◽  
Economic Management ◽  
Management Mechanism ◽  
Operation Analysis ◽  
Economic Operation ◽  
Data Environment

The analysis of enterprise economic operation is mainly to collect, integrate, analyze and store information on the economic activities of the enterprise, so as to realize the standardization and management of the overall economic activities of the enterprise. In the era of big data, the analysis of corporate economic operations has also changed. In short, the big data environment has changed the corporate economic analysis and management mechanism, and has changed the collection of corporate operating economic data. It also has multiple impacts on data analysis and changed the overall structure of corporate economic analysis. This article will briefly discuss the challenges and countermeasures facing enterprise economic operation analysis in the era of big data, hoping to provide a reference for enterprise economic management.

scholarly journals Agua, economía y territorio: nuevos enfoques de la Directiva Marco del Agua para la gestión del recurso

2020 ◽  
Vol 29 (1) ◽  
pp. 65
Author(s):  
José A. Gómez-Limón ◽  
Julia Martin-Ortega
Keyword(s):  
Economic Analysis ◽  
Economic Activities ◽  
Public Authorities ◽  
Management Plans ◽  
Water Management Plans ◽  
Development Processes ◽  
Economic Good ◽  
Effective Use ◽  
Water Uses ◽  
Selection Of

Water is a natural resource that performs different functions in development processes (satisfaction of population’s basic needs, key element for ecosystems and landscapes, input in different economic activities, etc.). Taking into account this relevance and its features as an economic good, public authorities have carried out an important role as regulators. The last milestone in this path has been the approval of the Water Framework Directive. One of the most innovative points of this European rule is the use of economic analysis for the optimisation of different water uses. However, the development of the works done for the design of the new water management plans has shown several shortcomings regarding the economic analysis of water uses, the analysis of costs recovery for water services and the selection of meassures to reach these objectives. In this sense it is necessary to strength the nexus between the policy- making and academic spheres in order to support a more rigorous and effective use of the large scientific knowledge developed in this field.

scholarly journals FEATURES OF PRICING FOR TRANSPORTATION SERVICES BASED ON MARKETING APPROACH

2021 ◽  
Author(s):  
Olena Radchenko ◽  
Tetiana Voichenko
Keyword(s):  
Real Income ◽  
Economic Activities ◽  
Optimal Price ◽  
Market Conditions ◽  
Transportation Services ◽  
Factors Affecting ◽  
Pricing Mechanism ◽  
Transport Services ◽  
Pricing Process ◽  
Real Market

The article examines the features of pricing in the transport market, which is one of the key factors of the market economy; the process of establishing the optimal price for transport services is considered – the only element of traditional marketing, the value of which depends on the economic state and competition in the market and ensures the real income of the enterprise. The problems of modern pricing have been updated; identified the most important external factors that should be considered by transport companies in the pricing process. The analysis showed that despite the ordered and structured classification of pricing methods, there are no systematic methodological approaches that would allow them to adapt to real market conditions. Each of the methods presented in the scientific and methodological literature has a significant drawback – the ability to solve only a particular, separate and narrowly focused problem. Thus, the development of a pricing mechanism that will allow continuous and comprehensive control of this process, taking into account any changes in the current market, is relevant and in demand in the production practice of transport enterprises. New approaches to the pricing of transport services using marketing tools are considered. Taking into account the factors affecting the pricing, a mechanism was proposed for determining the optimal price of a transport company for the services provided, consisting of five consecutive stages and assuming a continuous, regular pricing process aimed at increasing the stability of the company in the market, the formation of its positive dynamics and profit growth. The examples of the step-by-step calculation of the indicators of the company's price attractiveness and the services provided for the formation of optimal prices in the transport market are given. This pricing mechanism develops the methodological foundations of the analysis of the financial and economic activities of a transport company and expands the toolkit for its pricing in market conditions.

scholarly journals MODERN METHODS OF VACCINATION AND THEIR SCIENTIFIC BASIS.1

The Lancet ◽  
1901 ◽  
Vol 158 (4086) ◽  
pp. 1718-1723
Author(s):  
S Monckton Copeman
Keyword(s):  
Scientific Basis ◽  
Modern Methods

scholarly journals CONCEPTUAL AND METHODOLOGICAL PRINCIPLES OF PERIODIZATION OF THE HISTORICAL AND PEDAGOGICAL PHENOMENON

2020 ◽  
pp. 50-57
Author(s):  
Semenovska
Keyword(s):  
Scientific Basis ◽  
Study Data ◽  
General Scientific ◽  
Scientific Task ◽  
Methodological Principles ◽  
Definition Of ◽  
Pedagogical Research ◽  
Object Of Study ◽  
High Level ◽  
Further Development

Based on the analysis of the achievements of the classical and modern philosophical, psychological and pedagogical knowledge, theoretical and methodological foundations for substantiating the periodization of the historical and pedagogical phenomenon are determined. In this regard, the general scientific, pedagogical and historical-pedagogical approaches have been characterized, their importance has been proved to ensure the narrative nature of the study, the unity and continuity of the historical-pedagogical process.It is proved that the periodization of historical and pedagogical phenomena is one of the most complex, complex and multilevel problems of scientific knowledge. Periodization requires a thorough study of the object of study, data related to the pedagogy of science, a developed scientific and methodological worldview of the researcher. Analysis of the state of periodization of historical and pedagogical phenomena will identify the most typical shortcomings in the implementation of this scientific task, so to create conditions for further development of methodological foundations of historical and pedagogical science.The article states that classical and modern philosophical teachings are reflected in general and specific scientific methodologies of historical and pedagogical research, the main provisions of which are interdependent and interact with each other. This approach ensures the objectivity and narrative of scientific research, which is aimed at justifying the periodization of the historical and pedagogical phenomenon. Analysis of the methodological foundations of the problem allows us to conclude that their specificity is a combination of the doctrine of cognitive and practical methods. Therefore, the definition of theoretical and methodological principles of studying periodization is not only a means of achieving a high level of generalization, but also a tool for the practical transformation of pedagogical reality on a scientific basis. Key words: period ization, historical and pedagogical phenomenon, development, scientific approaches, philosophical doctrine.

scholarly journals Cooking gas (LPG) Distribution to Rivers State Homes, Case Study: Choba Community

2021 ◽  
Vol 6 (4) ◽  
pp. 77-84
Author(s):  
Azubuike H. Amadi ◽  
Gogo-Isaiah E. Uneh ◽  
Onaivi C. Ene ◽  
Franklin C. Onwa ◽  
Djoï N. André
Keyword(s):  
Economic Analysis ◽  
Environmental Conditions ◽  
Developed Countries ◽  
Liquefied Petroleum Gas ◽  
Gas Distribution ◽  
Gas Processing ◽  
Processing Plants ◽  
Strategic Position ◽  
Rivers State

Liquefied Petroleum Gas has proved to be an essential source of fuel through the mild blue glowing flame it produces on ignition in the presence of oxygen. This source of heat has made it suitable for use as cooking gas. Various developed countries have been able to transport gas to homes for heating of homes and as cooking gas using grids while considering environmental conditions specific to that country. This study unveils a distribution mechanism for effectively transporting cooking gas safely to homes in Rivers State. This gas distribution plan is a one supplier strategy which could be government or private owned. Choba community was used as a choice case study because of its strategic position. Also, the gas properties such as RVP, Pressure and Temperature were analyzed together with the pipe properties. The project impacts on the major environmental components of the study area were assessed and considered. The distribution routes considered locations of present gas processing plants in Rivers State and optimized routes for transport was introduced. Local terminals to ease distribution, monitoring and safety were also included. The economic analysis of this study will show how the distribution of cooking gas to homes can increase the utilization of Nigerian gas and improve the benefits from Nigerian gas in the next 10 years.

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