INDUSTRIAL WESTE ACCOUNTING ON EXAMPLE ASH DUMPS

2021 ◽  
Vol 4 (4) ◽  
pp. 182-188
Author(s):  
T. S. BUDINA ◽  
◽  
N. Kh. KURBANOV ◽  
L. M. PROKOFIEVA ◽  
V. G. SHIYKO ◽  
...  
Keyword(s):  
Production Efficiency ◽  
Raw Materials ◽  
Accurate Determination ◽  
Accounting System ◽  
Secondary Material ◽  
Ash And Slag Waste ◽  
Sufficient Degree ◽  
Slag Waste ◽  
Financial Result

The article is devoted to the problems of accounting for industrial waste (technogenic deposits) on the example of ash and slag dumps. The influence of the organization of accounting for technogenic deposits on the indicators of cost, profit, and profitability of the enterprise, if these wastes are sold or used as secondary material, is studied. It is proved that the accounting system should accumulate and form such information that would allow with a sufficient degree of accuracy to determine the economic efficiency of the integrated use of raw materials, would aim at identifying reserves for increasing production efficiency. According to the authors, accounting under IFRS provides a more accurate assessment of ash and slag waste, which ultimately will allow the most accurate determination of the financial result from their further use.

scholarly journals The earlier synthetic balance sheet of Datini's Company in Avignon (1410): The combined accounting system

2020 ◽  
Vol 17 (1) ◽  
pp. 7
Author(s):  
Mikhail Kuter ◽  
Marina Gurskaya ◽  
Dmitriy Aleinikov
Keyword(s):  
Balance Sheet ◽  
Accounting System ◽  
Archival Material ◽  
Accounting Practice ◽  
Accounting History ◽  
Detailed Explanation ◽  
Double Entry ◽  
Financial Result ◽  
Operating Result

When studying accounting history, the use of archival sources is very important. Unfortunately, when scholars explore the genesis of accounting practice, archival sources are not often used. This paper does so, presenting a detailed explanation of features of the accounting system used by Francesco di Marco Datini’s’ company in Avignon 14091410. This accounting system used stocktaking and double entry in order to determination of the operating result and produce an analytical balance sheet. This study analyzed the Quaderno di Ragionamento (the book for drawing-up final accounts, including the financial result) with the aim of clarifying the features of this process. It also investigated the procedure used in preparing the synthetic balance sheet, a process not known previously elsewhere. This research was based on the archival material comprising of account books of the medieval merchant company of Datini, preserved in the State Archive in Prato.

AMERICAN EXPERIENCE AND PROBLEMS OF THE TAXATION OF SMALL BUSINESS

2018 ◽  
Author(s):  
Sergey Kaledin ◽  
Ekaterina Shestakova
Keyword(s):  
Small Business ◽  
Inventory Management ◽  
Raw Materials ◽  
The United States ◽  
Optimal Order ◽  
Accounting System ◽  
American Experience ◽  
The Usa ◽  
Materials Used

Development of small business in the USA can be connected with a number of the reasons among which it is possible to call as the features of historical character connected with emergence and development of the United States and the reasons of tax character. So, in each state privileges on taxes which allow to organize in the best way by use of tax planning business can be established. It is represented that the institutionalism is indissoluble with the taxation as in the taxation there are institutes, customs, for example, regarding check of conscientiousness of the taxpayer, use of the special tax treatments and the habits, so at many businessmen and the companies became a habit earlier to pay taxes, to form an overpayment on taxes for the purpose of decrease in risks of additional accrual of penalties, others opposite, created a habit of a conclusion of the capitals abroad to low-tax territories for the purpose of decrease in the tax load. One of the topical problems is the problem of choosing the optimal structure of capital, i.e. determination of the ratio of own and long-term borrowed funds. Production reserves in the Russian accounting system are either goods purchased for later sale, or raw materials used for production. For a financial manager, stocks are immobilized funds, i.e. funds withdrawn from circulation. Without such an immobilization is indispensable, however, indirect losses should be minimized. To minimize the costs of maintaining current stocks at the proper level, the approach based on the concept of the optimal order (delivery) order is used. In the theory of inventory management, special models have been developed to determine the volume of one order lot and the frequency of orders.

scholarly journals FORMATION OF DEBT DISCOUNT RATE: ACCOUNTING ASPECT

2020 ◽  
Vol 2 (46) ◽  
pp. 7-17
Author(s):  
Oksana Oliinyk ◽  
Valentyna Ksendzuk ◽  
Iryna Tralo
Keyword(s):  
Discount Rate ◽  
Financial Reporting ◽  
Methodological Approach ◽  
Business Management ◽  
Accounting System ◽  
New Methods ◽  
Financial Income ◽  
Financial Result

The transformation of the accounting system is under the influence of those changes that characterize the development of new methods and approaches in the field of enterprise business management. Discounting is one such process, characterized by a number of features, including the determination of the rate and the choice of method of its application. The study of discount rate formation in the scientific literature is one of the most relevant. One of the reasons is the urgency of the issue due to changes in the regulatory documents regarding the accounting of long-term receivables at present value. Based on the analysis of the essence of the category of the term "discount rate" in the legislative documents, as well as among the approaches of foreign and Ukrainian scientists, it is determined that the discount rate is of interest and considers the risk associated with a particular cash flow. In addition, the most common methods for determining the discount rate are discussed. This allowed us to construct a mechanism for determining the discount rate for long-term receivables in the form of an appropriate algorithm, which is based on the "traditional" factors of the discount rate (inflation, profitability of money and risk factor for a specific enterprise), thus considering both the country’s financial market indicators as well as peculiarities of the entity's activities. The developed mechanism became the basis for determining the directions of changes occurring in the structure of financial reporting indicators in the accounting system. Such changes are reflected in the structure of incomes and expenses of the enterprise, because the accounting system recognizes the financial income or expense from the discounting of receivables in the form of amortization of the discount on the date of occurrence and throughout the maturity of each subsequent reporting date. The results of the study contribute to the development of both theoretical knowledge on determining the discount rate of long-term receivables, as well as practical aspects of forming a methodological approach to accounting for the components of the financial result of the enterprise.

scholarly journals Analytical evaluation and systematization of technologies for extraction of rare metals from production waste

2021 ◽  
Vol 311 ◽  
pp. 09005
Author(s):  
L. Ya. Shubov ◽  
I. G. Doronkina ◽  
O. N. Borisova ◽  
L. M. Tyger ◽  
T. R. Lyubetskaya
Keyword(s):  
Permanent Magnets ◽  
Raw Materials ◽  
Liquid Waste ◽  
Acid Leaching ◽  
Production Waste ◽  
Rare Metals ◽  
Resource Saving ◽  
Alumina Production ◽  
Ash And Slag Waste ◽  
Slag Waste

The article is a message containing systematized information on resource-saving technologies as the basic for involving metal-containing secondary raw materials in the economic turnover. The set of independent technologies arranged in a certain sequence that solve the problems of resource saving allows us to compare the specific features and effectiveness of the use of each of them, the details and features of the processes. It is shown that the following can be the main sources of rare metals and REE: phosphogypsum (REE, Sr); ash and slag waste from TPPs, ash and slag waste (REE, Ti, Sc); metallurgical slags (Ge, Be, Se, Te, V); sulfuric acid dust (Se, Te); alumina production waste - red mud (Sc, REE); liquid waste from sulphate production of titanium dioxide (Sc, Ti); refinery dust bins (Se, Te); wastes from production of permanent magnets (Nd, Sm). It is noted that the technology uses beneficiation methods, acid leaching and ion-exchange concentration, biotechnology, electrolysis, heat treatment, a combination of different methods. To assess the quality of man-made raw materials and their suitability for complex processing and utilization, the article uses the methodology of analytical research of a set of patented technological solutions (technological samples were taken from real man-made deposits).

Ash-Slag Waste of the Coal-Fired Thermal Power Plant as a Resource for the Construction Industry

2021 ◽  
Vol 1038 ◽  
pp. 290-295
Author(s):  
Viktor Kolokhov ◽  
Lina Moroz ◽  
Andrey Romin ◽  
Volodymyr Kovregin
Keyword(s):  
Power Plant ◽  
Power Plants ◽  
Raw Materials ◽  
Thermal Power ◽  
Metallurgical Industry ◽  
Ash And Slag Waste ◽  
Technical Properties ◽  
Concrete Materials ◽  
Slag Waste ◽  
Wide Potential

The article presents a study of the physical and technical properties of ash and slag waste Coal Power Plant. The main problem when using ash-slag mixtures is the variability of the particle size distribution of the material. Determining the characteristics of slag stored in the dumps of thermal power plants will help to choose the separation methods of this material, to address the disposal and accumulation of industrial waste, to expand the scope of their application. The obtained research results of physical and technical properties of waste of the Coal TPP testify to wide potential in the further use in many branches of the industry. Possible applications include fillers for concrete, materials for sandblasting (abrasive material), raw materials for the metallurgical industry, additives for the manufacture of binders, etc.

Evaluation of the Metakaolin Pozzolanic Reactivity in Cement Pastes

2008 ◽  
Vol 591-593 ◽  
pp. 827-832 ◽  
Author(s):  
Armando Lucas Cherem da Cunha ◽  
Jardel Pereira Gonçalves ◽  
Frank K. Cartledge ◽  
Romildo Dias Toledo Filho ◽  
Jo Dweck
Keyword(s):  
Thermal Analysis ◽  
Raw Materials ◽  
Accurate Determination ◽  
Cement Pastes ◽  
Specific Heats ◽  
Pozzolanic Reactivity ◽  
Early Stages ◽  
Substitution Degree ◽  
Thermal Analysis Techniques

The pozzolanic reactivity of a commercial metakaolin (MK) manufactured in Brazil, was evaluated in pastes prepared with a type II Portland cement, when used in cement substitution degrees from 10 to 40 mass % by thermal analysis techniques. The reactivity during the early stages of hydration was studied in real time from Non-Conventional Differential Thermal Analysis curves, normalized by the effect of the specific heats of the raw materials. The total pozzolanic reactivity after 28 days of hydration was evaluated by the calcium hydroxide consumption, calculated from thermogravimetric and derivative thermogravimetric curves of the pastes, obtained on cement oxide calcined basis. This also allows one to a more accurate determination of the uncombined and total combined water in the pastes than usual procedures. The MK pozzolanic reactivity during the early stages and after a month is proportional to the cement substitution degree in the pastes.

scholarly journals Organizational, economic and legal aspects of creating and developing technological complexes on recycling ash and slag waste in construction and other products

Vestnik MGSU ◽  
2019 ◽  
pp. 756-773
Author(s):  
Igor S. Kozhukhovsky ◽  
Evgeny G. Velichko ◽  
Yury C. Tselykovskiy ◽  
Eduard S. Tshovrebov
Keyword(s):  
System Analysis ◽  
Raw Materials ◽  
Legal Aspects ◽  
Economic Incentives ◽  
Economic Problem ◽  
Secondary Raw Materials ◽  
Ash And Slag Waste ◽  
Optimal Resolution ◽  
Methodological Principles ◽  
Slag Waste

Introduction. The study gives a comprehensive estimation of alternate solutions of an actual significant domestic ecological and economic problem of handling large-tonnage industrial waste: environmental contamination as a result of growing volumes of ash and slag waste (ASW), usage of ecologically dangerous objects (dumps of ashes and slag), low level of involving processed ASW as a valuable secondary resource in economic circulation. Materials and methods. The domestic and foreign publications on the problems of ASW handling, on methods and technologies of using secondary resources from the recycled ASW for production of various construction and other goods, on manufacturing organisation were analysed. The system analysis of approaches, methods and ways of the solution of the scientific problem put in the study is chosen as a research method. Results. Priority areas of the handling ASW as useful secondary raw materials with the view of as much as technically possible, ecologically admissible and economically expedient involvement of such waste in economic circulation were generated. Methodological approaches to creation of the organisational, legal and economic mechanism of regulating the ASW handling were suggested. The following concepts were formulated: “raw materials from ashes and slag”, “«from ashes and slag”, “recycling of ash and slag waste”. A set of standardization documents and methodical materials necessary for development in the considered sphere is recommended. Measures of the state support, regulation and economic incentives on the ASW recycling into raw and materials and their efficient usage as the needed goods for modern demands of industrial branches and economy sectors. Conclusions. The scientific research novelty consists in offered by the authors the scientific approach to formation of fundamental strategic methodological principles of the handling ASW as valuable secondary raw materials in the scope of economic legal relations, practical solutions on the effective optimal resolution of the assigned actual ecological and economic problem on the Russian Federation national scale.

scholarly journals Proses Produksi Industri Pandai Besi di Kecamatan Togo Binongko Kabupaten Wakatobi

2021 ◽  
Vol 6 (5) ◽  
pp. 175
Author(s):  
Leni Leni ◽  
Mardin Mardin ◽  
Suriana Suriana
Keyword(s):  
Data Analysis ◽  
Production Process ◽  
Production Efficiency ◽  
Raw Materials ◽  
Increase Production Efficiency ◽  
Analysis Techniques ◽  
Agricultural Equipment ◽  
Quantitative Data Analysis

This study aimed to determine the production process of the blacksmith industry in Togo Binongko District, Wakatobi Regency, in May 2019. The determination of the research location was determined purposively. Respondents in this study were heads of families who worked as blacksmiths in Togo Binongko District, Wakatobi Regency, with as many as 20 respondents. Data analysis uses quantitative data analysis techniques to describe the data that has been collected and present the data in tabular form so that it becomes clearer according to the conditions in the field. The results showed that the agricultural equipment produced by the smart in Togo Binongko District was made through a traditional production process while maintaining product quality. The production process starts from Tila and Tihi (sorting and cutting of iron raw materials), Kepa'a (forging), Hokomonde'a (modeling), and Soropu'a (re-burning). Blacksmith artisans can maintain the quality of the products produced by improving the production process by participating in training and using equipment that can increase production efficiency.

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