scholarly journals Determination of Economically Sound Criteria to Assess the Effectiveness of Control Processes

2019 ◽  
Vol 8 (2) ◽  
pp. 4101-4109

The article considers the issues related to the identification and establishing of economically sound criteria to assess the effectiveness of control processes in the modern context, as well as defines the characteristics of the new assessment format to address its main target, which is providing information support of development and making managerial decisions. The authors determine that the main problem, when assessing the effectiveness of control processes lies in the fact that many of the developments offered by specialists are based on outdated principles, while others put forward proposals, which cannot be used in practice. The authors offer their own vision of the content and functioning specifics of the intracorporate control services, as well as offer a flowchart reflecting control actions of specialists of institutional and intracorporate control services of companies with public ownership. The regulation on the quality assessment system of intracorporate control of the corporate accounting and control system is proposed, as well as the managerial actions in relation to its organization are defined. A new concept of intracorporate control in companies with public ownership, developed by the authors, focused on risks, will prevent misuse of budget allocations. Implementation of the proposals will allow developing science-grounded intracorporate control regulations, which are aimed at solving specific problems of corporate management

2018 ◽  
Vol 193 ◽  
pp. 05007 ◽  
Author(s):  
Natalia Verstina ◽  
Evgeny Evseev

Changes in management of the heat-supplying organizations of the modern city determined by development of technologies in this sphere are considered in the article. Three groups of technologies are allocated, the priority of the auxiliary technologies considered is given. The author points out that there is the need of the information support of management of the heating systems management in the city, which need fundamental reconsideration and radical redesign. The additional argument of the need of reengineering of the heat supplying organizations management is the consideration of the results of their activity, connected with considerable thermal losses. The key provisions of the offered measures for reengineering, based on the creation of processes of information support of management "from scratch" are described. Negative changes of the performance of the heating systems of concrete types were estimated q, and thanks to that the new integrated approach to the choice of methods and technical means of diagnostics of engineering systems and analytical dependences of determination of terms of repair were offered. Obtaining of qualitatively new information through reengineering measures for making managerial decisions is considered. Scenarios of prospects of energy industry, which have been differentiated as the most realistic or connected with the risk of increase in the stubborn problems, minimized by reengineering, were analyzed.


2021 ◽  
pp. 47-66
Author(s):  
Igor' Mizikovskiy ◽  
Elena Polikarpova

The optimality of the choice of objects of calculation determines the procedure for calculating the cost of labor products, the implementation of planned and control measures in the strategic management of production, in particular, to minimize the cost. It is necessary to ensure a synergy of technological features, production conditions, the principal distinguishing features of the resulting product, its volume, cost center, and the ability to evaluate the results of current management decisions. Agriculture is characterized by a number of specific conditions that affect the results of production. In most enterprises of the industry there is no point approach to accounting and management of the cost of labor products. The purpose of the study is to develop information support for the adoption and evaluation of managerial decisions when choosing objects for calculating the cost of production in agricultural production. Methods of observation, measurement, systematization, classification and system analysis of data were used. As a result, on the basis of determining the distinctive conditions of agricultural production, information is structured for the corresponding detailing of calculation objects, according to which a procedure for informational and instrumental support for the analysis of the volume and cost of production, which is also applicable for evaluating management decisions, is presented.


Author(s):  
Anna V. Bodyako

In the context of geopolitical cataclysms, the institutions of macroeconomic regulation of tactics and strategies for the development of large economic complexes under Federal ownership perform an important regulatory mission-to ensure the stable development of the Russian market space. The effectiveness of state and corporate measures for regulating financial and property control processes is determined, other things being equal, by the quality of accounting and analytical information generated from various sources. This means that the methodology and information support for control procedures should be based on a time-appropriate concept of accounting and control processes in the management system for the development of companies with state participation.The article analyzes the positive and negative prerequisites for updating management systems and their information support for adapting the corporate financial and economic management system to new realities. Based on the analysis of the current situation and studying the experience of companies with state participation are formed the author's position updated “concept of accounting and control processes in the management system development of companies with state participation”, which are as follows: formulated new definitions of the terms in the context of methodology of development of accounting and control processes; the conditions for expanding information boundaries are defined by combining state financial control and internal corporate control, including in the methods of investigating the causes of financial discipline violations, methods of internal corporate control, corporate tax monitoring, and analysis control methods, which is facilitated by the current level of IT technology development and further digitalization of the economy. It is concluded that it is necessary to adopt a law on financial control for national purposes, which is still not available in the country's legal practice. This Law should contain an institutionally recognized and clearly defined term “financial control”, as well as features of control procedures at the national and corporate levels.


Author(s):  
Amankwah K.S. ◽  
A.D. Weberg ◽  
R.C. Kaufmann

Previous research has revealed that passive (involuntary inhalation) tobacco smoking during gestation can have adverse effects upon the developing fetus. These prior investigations did not concentrate on changes in fetal morphology. This study was undertaken to delineate fetal neural abnormalities at the ultrastructural level in mice pups exposed in utero to passive maternal smoking.Pregnant study animals, housed in a special chamber, were subjected to cigarette smoke daily from conception until delivery. Blood tests for determination of carbon monoxide levels were run at 15-18 days gestation. Sciatic nerve tissue from experimental and control animals were obtained following spontaneous delivery and fixed in 2.5% gluteraldehyde in 0.1M cacodylate buffer pH 7.3. The samples were post-fixed in osmium ferrocyanide (1:1 mixture of 1.5% aqueous OSO4 and 2.5% K4 Fe(CN)6). Following dehydration, the tissues were infiltrated with and embedded in Spurr. Sections were stained with uranyl acetate and lead citrate.


Author(s):  
Prong Kongsubto ◽  
Sirarat Kongwudthiti

Abstract Organic solderability preservatives (OSPs) pad is one of the pad finishing technologies where Cu pad is coated with a thin film of an organic material to protect Cu from oxidation during storage and many processes in IC manufacturing. Thickness of OSP film is a critical factor that we have to consider and control in order to achieve desirable joint strength. Until now, no non-destructive technique has been proposed to measure OSP thickness on substrate. This paper reports about the development of EDS technique for estimating OSP thickness, starting with determination of the EDS parameter followed by establishing the correlation between C/Cu ratio and OSP thickness and, finally, evaluating the accuracy of the EDS technique for OSP thickness measurement. EDS quantitative analysis was proved that it can be utilized for OSP thickness estimation.


Author(s):  
T.M. Yarkova ◽  

This article presents an analysis of the changes that have occurred in one of the most important state documents - the Food Security Doctrine of the Russian Federation. Criticism of this document can be traced in many scientific works: some experts attribute the Doctrine only to a program document, while others expect it to be implement and control, i.e. much more in practice. An assessment of the significance and essence of such a document as the doctrine as a whole made it possible to determine its place both in the system of public administration and the degree of its significance in the regulatory field. Based on the findings, an attempt was made to analyze changes in the new Doctrine of Food Security of the Russian Federation, approved by Decree of the President of Russia No. 20 of 01.21.2020. Structural changes in the new Doctrine are highlighted, as well as a critical assessment of the features of all its main sections. The greatest changes were revealed in the state food security assessment system, and it was also determined that the new version of the Doctrine has a greater social bias. If there are positive changes, some omissions of the most important areas of agri-food policy have been identified, which, despite their absence or insufficient reflection in the Doctrine, can be presented and decided at the level of subsequent documents, but only if the Doctrine in practice will be a fundamental document of public administration and regulatory framework.


Polymers ◽  
2021 ◽  
Vol 13 (4) ◽  
pp. 594
Author(s):  
Pavel Brdlík ◽  
Martin Borůvka ◽  
Luboš Běhálek ◽  
Petr Lenfeld

The influence of additives such as natural-based plasticiser acetyl tributyl citrate (ATBC), CaCO3 and lignin-coated cellulose nanocrystals (L-CNC) on the biodegradation of polylactic acid (PLA) biocomposites was studied by monitoring microbial metabolic activity through respirometry. Ternary biocomposites and control samples were processed by a twin-screw extruder equipped with a flat film die. Commonly available compost was used for the determination of the ultimate aerobic biodegradability of PLA biocomposites under controlled composting conditions (ISO 14855-1). In addition, the hydro-degradability of prepared films in a freshwater biotope was analysed. To determine the efficiency of hydro-degradation, qualitative analyses (SEM, DSC, TGA and FTIR) were conducted. The results showed obvious differences in the degradation rate of PLA biocomposites. The application of ATBC at 10 wt.% loading increased the biodegradation rate of PLA. The addition of 10 wt.% of CaCO3 into the plasticised PLA matrix ensured an even higher degradation rate at aerobic thermophilic composting conditions. In such samples (PLA/ATBC/CaCO3), 94% biodegradation in 60 days was observed. In contrast, neat PLA exposed to the same conditions achieved only 16% biodegradation. Slightly inhibited microorganism activity was also observed for ternary PLA biocomposites containing L-CNC (1 wt.% loading). The results of qualitative analyses of degradation in a freshwater biotope confirmed increased biodegradation potential of ternary biocomposites containing both CaCO3 and ATBC. Significant differences in the chemical and structural compositions of PLA biocomposites were found in the evaluated period of three months.


2018 ◽  
Vol 239 ◽  
pp. 06002
Author(s):  
P.V. Chepur ◽  
A.A. Tarasenko ◽  
A.A. Gruchenkova

The problem of the limiting states occurrence in the structures of a vertical steel tank is investigated in this work. To study the SSS of the metal structures of the object, the authors created a numerical model of the RVS-20000 tank in the ANSYS software complex. The model considers the maximum number of elements with their geometry and connections affecting the tank SSS under non-axisymmetric loading, including beyond the elasticity of steel. Dependences between the parameters of intrinsic stiffness of the VST are obtained. The results of the finite element analysis made it possible to develop a technique for assessing the technical condition of the structure with the development of irregular subsidence of the external bottom contour. The proposed technique can be used by both operating and design organizations in making managerial decisions regarding the repair of RVS-20000 subjected to the base subsidence.


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