scholarly journals Key Aspects of Analysis of Profit and Profitability of Georgian Winemaking on the Example of JSC “Badagoni”

2021 ◽  
Vol 104 (1-2) ◽  
pp. 145-161
Author(s):  
Bezhan Shereshashvili ◽  
Levan Sabauri
Keyword(s):  
Relative Rate ◽  
Economic Resources ◽  
Main Task ◽  
Operating Profit ◽  
Business Operations ◽  
Profitability Analysis ◽  
Starting Point ◽  
Business Profit ◽  
Key Aspects ◽  
And Control

Profit is the main goal and the ultimate financial result of the business. Profit is an absolute indicator of the business operations of an enterprise and the main source of formation of its financial resources. Profit provides a characterization of the economic result obtained by enterprise as a result of its activities and, as a key indicator for assessing the activities of the enterprise, profit contributes to an increase in production, sales and product quality. The analysis of profit indicators allows us to draw important conclusions, but does not show the level of use of economic resources by the company. It is noteworthy that the starting point of a company's financial conditions and its stable business development largely depends on the efficient use of the economic resources. For these purposes, the relative rate of return – profitability - is used, which is calculated on different bases, for example: indicators of operating expenses, total expenses, average annual value of assets, capital employed, etc. The profitability analysis improves the results of the performance analysis, since it is the profitability ratios that characterize the level of efficiency of the resources used. Considering all the above, we can say that profitability is also a strong indicator of the quality of the assessment of the management of enterprise, since it determines how purposefully the management uses the economic resources of the company. Thus, the main task of management is to guide and control the indicators of the profit and profitability. In this article, a study of the main issues of the analysis of profit and profitability was carried out on the basis of the audited financial statements of the JSC “Badagoni” for the production of Georgian wine for 2018-2019. The document outlines the directions for improving the company's financial results and outlines measures for increasing profitability. Keywords: Profit; Earnings, Operating Profit; Advanced Capital; Profitability, Profitability Factor Analysis.

scholarly journals Key Aspects of Analysis of Profit and Profitability of Georgian Winemaking on the Example of JSC “Badagoni”

2021 ◽  
Vol 104 (1-2) ◽  
pp. 145-161
Author(s):  
Bezhan Shereshashvili ◽  
Levan Sabauri
Keyword(s):  
Relative Rate ◽  
Economic Resources ◽  
Main Task ◽  
Operating Profit ◽  
Business Operations ◽  
Profitability Analysis ◽  
Starting Point ◽  
Business Profit ◽  
Key Aspects ◽  
And Control

Profit is the main goal and the ultimate financial result of the business. Profit is an absolute indicator of the business operations of an enterprise and the main source of formation of its financial resources. Profit provides a characterization of the economic result obtained by enterprise as a result of its activities and, as a key indicator for assessing the activities of the enterprise, profit contributes to an increase in production, sales and product quality. The analysis of profit indicators allows us to draw important conclusions, but does not show the level of use of economic resources by the company. It is noteworthy that the starting point of a company's financial conditions and its stable business development largely depends on the efficient use of the economic resources. For these purposes, the relative rate of return – profitability - is used, which is calculated on different bases, for example: indicators of operating expenses, total expenses, average annual value of assets, capital employed, etc. The profitability analysis improves the results of the performance analysis, since it is the profitability ratios that characterize the level of efficiency of the resources used. Considering all the above, we can say that profitability is also a strong indicator of the quality of the assessment of the management of enterprise, since it determines how purposefully the management uses the economic resources of the company. Thus, the main task of management is to guide and control the indicators of the profit and profitability. In this article, a study of the main issues of the analysis of profit and profitability was carried out on the basis of the audited financial statements of the JSC “Badagoni” for the production of Georgian wine for 2018-2019. The document outlines the directions for improving the company's financial results and outlines measures for increasing profitability. Keywords: Profit; Earnings, Operating Profit; Advanced Capital; Profitability, Profitability Factor Analysis.

scholarly journals Key Aspects of Analysis of Profit and Profitability of Georgian Winemaking on the Example of JSC “Badagoni”

2021 ◽  
Vol 104 (1-2) ◽  
pp. 145-161
Author(s):  
Bezhan Shereshashvili ◽  
Levan Sabauri
Keyword(s):  
Relative Rate ◽  
Economic Resources ◽  
Main Task ◽  
Operating Profit ◽  
Business Operations ◽  
Profitability Analysis ◽  
Starting Point ◽  
Business Profit ◽  
Key Aspects ◽  
And Control

Profit is the main goal and the ultimate financial result of the business. Profit is an absolute indicator of the business operations of an enterprise and the main source of formation of its financial resources. Profit provides a characterization of the economic result obtained by enterprise as a result of its activities and, as a key indicator for assessing the activities of the enterprise, profit contributes to an increase in production, sales and product quality. The analysis of profit indicators allows us to draw important conclusions, but does not show the level of use of economic resources by the company. It is noteworthy that the starting point of a company's financial conditions and its stable business development largely depends on the efficient use of the economic resources. For these purposes, the relative rate of return – profitability - is used, which is calculated on different bases, for example: indicators of operating expenses, total expenses, average annual value of assets, capital employed, etc. The profitability analysis improves the results of the performance analysis, since it is the profitability ratios that characterize the level of efficiency of the resources used. Considering all the above, we can say that profitability is also a strong indicator of the quality of the assessment of the management of enterprise, since it determines how purposefully the management uses the economic resources of the company. Thus, the main task of management is to guide and control the indicators of the profit and profitability. In this article, a study of the main issues of the analysis of profit and profitability was carried out on the basis of the audited financial statements of the JSC “Badagoni” for the production of Georgian wine for 2018-2019. The document outlines the directions for improving the company's financial results and outlines measures for increasing profitability. Keywords: Profit; Earnings, Operating Profit; Advanced Capital; Profitability, Profitability Factor Analysis.

scholarly journals Key Aspects of Analysis of Profit and Profitability of Georgian Winemaking on the Example of JSC “Badagoni”

2021 ◽  
Vol 104 (1-2) ◽  
pp. 145-161
Author(s):  
Bezhan Shereshashvili Bezhan Shereshashvili ◽  
Levan Sabauri Levan Sabauri
Keyword(s):  
Relative Rate ◽  
Economic Resources ◽  
Main Task ◽  
Operating Profit ◽  
Business Operations ◽  
Profitability Analysis ◽  
Starting Point ◽  
Business Profit ◽  
Key Aspects ◽  
And Control

Profit is the main goal and the ultimate financial result of the business. Profit is an absolute indicator of the business operations of an enterprise and the main source of formation of its financial resources. Profit provides a characterization of the economic result obtained by enterprise as a result of its activities and, as a key indicator for assessing the activities of the enterprise, profit contributes to an increase in production, sales and product quality. The analysis of profit indicators allows us to draw important conclusions, but does not show the level of use of economic resources by the company. It is noteworthy that the starting point of a company's financial conditions and its stable business development largely depends on the efficient use of the economic resources. For these purposes, the relative rate of return – profitability - is used, which is calculated on different bases, for example: indicators of operating expenses, total expenses, average annual value of assets, capital employed, etc. The profitability analysis improves the results of the performance analysis, since it is the profitability ratios that characterize the level of efficiency of the resources used. Considering all the above, we can say that profitability is also a strong indicator of the quality of the assessment of the management of enterprise, since it determines how purposefully the management uses the economic resources of the company. Thus, the main task of management is to guide and control the indicators of the profit and profitability. In this article, a study of the main issues of the analysis of profit and profitability was carried out on the basis of the audited financial statements of the JSC “Badagoni” for the production of Georgian wine for 2018-2019. The document outlines the directions for improving the company's financial results and outlines measures for increasing profitability. Keywords: Profit; Earnings, Operating Profit; Advanced Capital; Profitability, Profitability Factor Analysis.

scholarly journals Practices of sustainability and the enactment of their natures/cultures: Ecosystem services, rights of nature, and geoengineering

2021 ◽  
pp. 053901842199894
Author(s):  
Frank Adloff ◽  
Iris Hilbrich
Keyword(s):  
Ecosystem Services ◽  
Latin American ◽  
Social Systems ◽  
The Earth ◽  
Starting Point ◽  
Knowledge Cultures ◽  
Rights Of Nature ◽  
Value Of Nature ◽  
The One ◽  
And Control

Possible trajectories of sustainability are based on different concepts of nature. The article starts out from three trajectories of sustainability (modernization, transformation and control) and reconstructs one characteristic practice for each path with its specific conceptions of nature. The notion that nature provides human societies with relevant ecosystem services is typical of the path of modernization. Nature is reified and monetarized here, with regard to its utility for human societies. Practices of transformation, in contrast, emphasize the intrinsic ethical value of nature. This becomes particularly apparent in discourses on the rights of nature, whose starting point can be found in Latin American indigenous discourses, among others. Control practices such as geoengineering are based on earth-systemic conceptions of nature, in which no distinction is made between natural and social systems. The aim is to control the earth system as a whole in order for human societies to remain viable. Practices of sustainability thus show different ontological understandings of nature (dualistic or monistic) on the one hand and (implicit) ethics and sacralizations (anthropocentric or biocentric) on the other. The three reconstructed natures/cultures have different ontological and ethical affinities and conflict with each other. They are linked to very different knowledge cultures and life-worlds, which answer very differently to the question of what is of value in a society and in nature and how these values ought to be protected.

scholarly journals Introduction of Sorghum (Sorghum bicolor (L.) Moench) green manure in rotations of head salads and baby leaf crops under greenhouse

2016 ◽  
Vol 11 ◽  
Author(s):  
Luigi Morra ◽  
Domenico Cerrato ◽  
Maurizio Bilotto ◽  
Salvatore Baiano
Keyword(s):  
Organic Carbon ◽  
Total Nitrogen ◽  
Green Manure ◽  
Soil C ◽  
C Balance ◽  
Soil Biomass ◽  
Starting Point ◽  
Dry Biomass ◽  
One Year ◽  
And Control

This paper deals with the introduction in tunnel-greenhouses of sweet sorghum cultivated in short, summer cycle as green manure with the aim to amend soils with biomass grown on farm. This practice has been spreading in tunnels of Sele river Valley (Salerno, Italy) where baby leaf crops are cultivated in numerous cycles (up to 5-7) per year. Three sorghum varieties for forage or biomass (Goliath, BMR 201 and BMR 333) were cultivated in two farms at Eboli and San Marzano sul Sarno with the aims to study their responses in term of fresh and dry aboveground biomass yielded, C and N content of the biomass incorporated in soil, C balance in amended soils after one year of ordinary cash crop sequences. No differences, with regard to all the parameters measured, were pointed out among the tested varieties in each site. The sorghum cycle lasted 45 days at Eboli, yielding on average 98 and 13 t ha<sup>-1</sup> of fresh and dry biomass, respectively; soil biomass incorporation supplied, on average 5.8 t ha<sup>-1</sup> of organic carbon and 273 kg ha<sup>-1</sup> of total nitrogen. In the farm of San Marzano, sorghum cycle lasted 68 days, yielding 116 and 18 t ha<sup>-1</sup> of fresh and dry biomass, respectively; soil biomass incorporation supplied, on average 8 t ha<sup>-1</sup> of organic carbon and 372 kg ha<sup>-1</sup> of total nitrogen. After one year, the plots amended with sorghum biomass showed a soil organic carbon (SOC) concentration not different from the starting point while SOC decreased in fallow plots. At Eboli, initial SOC content was 12.3 g kg<sup>-1</sup>, but one year later it resulted 12.3, 12.8, 12.2 and 11.3 g kg<sup>-1</sup> in BMR 201, BMR 333, Goliath and control plots, respectively. At San Marzano initial SOC content was 11.4 g kg<sup>-1</sup>, but one year later it resulted 11, 12, 10.7 and 10.5 g kg<sup>-1</sup> in BMR 201, BMR 333, Goliath and control plots, respectively. The annual C balance put in evidence that the green manure with sorghum biomass caused SOC losses higher than those detected in fallow plots let us supposing a prime effect in boosting the soil microbial C mineralization. Only cv BMR 333 in the Eboli trial, pointed out a positive SOC change of 1.8 t ha<sup>-1</sup>. Further studies are requested to better understand the real efficacy of sorghum cover crop in soil amendment under tunnels devoted to intensive vegetable crop sequence.

scholarly journals On Ch. Perelman’s Rhetoric Theory of Argumentation

2019 ◽  
Vol 17 (2) ◽  
pp. 174-188
Author(s):  
A. V. Kosarev
Keyword(s):  
Logical Form ◽  
Rhetorical Theory ◽  
Public Communication ◽  
Main Task ◽  
Communicative Practices ◽  
Independent Field ◽  
Starting Point

After the rhetoric has lost its disciplinary specifics, in the XX century there was a wave of renewed interest in it, expressed in the development of the study of argumentation as an independent field of knowledge. The origin of the rhetorical field in the theory of argumentation was initiated by Ch. Perelman. He rejects the strict logical form of the construction of the argument, since it does not take into account the goals, conditions, means and context of the argument. He examines argumentation as a process of interaction between the orator and the audience, and identifies and analyzes techniques that lead to conviction as a result. The main task of Ch. Perelman consists in improvement of the communicative practices in the society by justifying the indissoluble unity of the concepts of the audience and argumentation. The specific features of the rhetorical theory of argumentation consist in the concepts of argumentation as a unified network of arguments, a new understanding of the audience and its typology, a shift in the assessment of the quality of public communication from the orator to the audience, the concept of the starting point of the argument and the value of argument.

scholarly journals Formation of the Culture of Working with Information in the Conditions of Distance Learning During the Covid-19 Pandemic

2021 ◽  
pp. 318-333
Author(s):  
Oleksandra Markiv
Keyword(s):  
Distance Learning ◽  
Average Rate ◽  
Evaluation Criteria ◽  
Main Task ◽  
Organizational Model ◽  
Self Assessment ◽  
Formative Stage ◽  
Before And After ◽  
Kyiv Polytechnic Institute ◽  
And Control

The main purpose of the study predetermines the main issue of the article: to show the importance of formation of a culture of working with information among students during distance learning, which means the ability to evaluate, perceive information, prevent manipulation, distinguish truth from falsehood. The main task is to assess the existing and desired level of this competence, to develop an organizational model of its formation which consists of the following components: goals and objectives, pedagogical conditions and evaluation criteria. The model was implemented simultaneously at the Drahomanov National Pedagogical University and National Technical University of Ukraine “Igor Sikorsky Kyiv Polytechnic Institute” by teachers of humanities in experimental and control groups (16 people) in three stages: ascertaining, formative and final. A questionnaire and a self-assessment map of the formation of the culture of working with information were developed for the ascertaining stage; purposeful work with students was conducted (special tasks, discussion conversations, discussions) at the formative stage the results before and after the experiment were compared at the final stage in particular. Positive dynamics in the experimental group was noted, the average rate of formation increased. The proposed evaluation criteria – motivational, cognitive and activity ones have demonstrated practical value. It is advisable to recommend their use at other faculties. It is concluded that the organizational model is effective. The prospect of the study is the scientific substantiation of the implementation of the model among a wider range of students and the development of a distance specialized course.

scholarly journals Administración del agua y los recursos de la nación: la Junta Federal de Mejoras Materiales, Ciudad Juárez, Chihuahua, 1931-1936

2017 ◽  
Vol 29 (70) ◽  
Author(s):  
María Del Carmen Zetina Rodríguez ◽  
Rutilio García Pereyra ◽  
Efraín Rangel Guzmán
Keyword(s):  
Water Management ◽  
Water Resources ◽  
General Purpose ◽  
Economic Resources ◽  
Public Works ◽  
Background Information ◽  
Ciudad Juarez ◽  
Historical Archives ◽  
Loss Of Autonomy ◽  
And Control

El gobierno constituyó la Junta Federal de Mejoras Materiales para administrar y controlar los recursos económicos y la construcción de obras públicas en las fronteras y los puertos de México. El objetivo general de esta investigación fue analizar cómo se instauró y funcionó dicho organismo en Ciudad Juárez, en el contexto de la centralización/federalización de los recursos hídricos del país, de 1931 a 1936; para ello se revisaron los archivos históricos. Una de las limitaciones del estudio fue el desconocimiento de los antecedentes de la administración de los recursos hídricos en este poblado. Por lo que su aportación amplía el conocimiento escaso que había sobre el funcionamiento de las juntas en las fronteras. Entre los descubrimientos se puede citar que en el Ayuntamiento de Juárez, la pérdida de autonomía en la administración de las aguas se sumó a un despojo material y económico, en el que intervinieron varias instituciones y dependencias de gobierno. Water management and the nation’s resources: the Federal Board of Material Improvements, Ciudad Juarez, Chihuahua, 1931-1936The government constituted the Federal Board of Material Improvements in order to manage and control the economic resources and the construction of public works at México’s borders and ports. The general purpose of this research was to analyze how this agency was established and operated in Ciudad Juarez, in the context of the centralization/federalization of the country’s water resources, from 1931 to 1936, and, to this end, the historical archives were reviewed. One of the study’s limitations was the lack of background information about the management of the water resources in this town. Its contribution broadens the scarce existing knowledge about the boards’ functioning at the borders. Among the findings made, it can be mentioned that in the municipality of Juarez the loss of autonomy concerning water management was accompanied by a material and economic dispossession, in which several government institutions and agencies participated.

Analysis and Control of Unknown In-Vehicle Network System

2012 ◽  
Vol 184-185 ◽  
pp. 1521-1525
Author(s):  
Yu En Wu ◽  
Yu Hui Hu ◽  
Ya Ying Jin ◽  
Jun Qiang Xi
Keyword(s):  
Dynamic Analysis ◽  
Static Analysis ◽  
Effective Control ◽  
Hybrid Powertrain ◽  
Verification Method ◽  
Gateway System ◽  
Powertrain System ◽  
Analytical Protocol ◽  
Key Aspects ◽  
And Control

A CAN-Bus protocol analysis and verification method with three key aspects which are static analysis, dynamic analysis and verification &control is put forward. Static analysis ascertains the communication information of each node by bus residual method; Synchronous contrast method is put in use to obtain practical and effective control protocol in the dynamic analysis; Verification &control is to verify the correctness of the analytical protocol and to achieve the control of the critical subsystems by bus gateway system. This scheme has been used to analyze a foreign parallel hybrid powertrain system, and it proves the correctness of the designed static analysis and dynamic analysis, the applicability of verification &control.

scholarly journals Escalation through Entanglement: How the Vulnerability of Command-and-Control Systems Raises the Risks of an Inadvertent Nuclear War

2018 ◽  
Vol 43 (1) ◽  
pp. 56-99 ◽  
Author(s):  
James M. Acton
Keyword(s):  
United States ◽  
Early Warning ◽  
The United States ◽  
Dual Use ◽  
Nuclear War ◽  
Organizational Reform ◽  
Starting Point ◽  
Cyber Espionage ◽  
Damage Limitation ◽  
And Control

Nonnuclear weapons are increasingly able to threaten dual-use command, control, communication, and intelligence assets that are spaced based or distant from probable theaters of conflict. This form of “entanglement” between nuclear and nonnuclear capabilities creates the potential for Chinese or Russian nonnuclear strikes against the United States or U.S. strikes against either China or Russia to spark inadvertent nuclear escalation. Escalation pressures could be generated through crisis instability or through one of two newly identified mechanisms: “misinterpreted warning” or the “damage-limitation window.” The vulnerability of dual-use U.S. early-warning assets provides a concrete demonstration of the risks. These risks would be serious for two reasons. First, in a conventional conflict against the United States, China or Russia would have strong incentives to launch kinetic strikes on U.S. early-warning assets. Second, even limited strikes could undermine the United States' ability to monitor nuclear attacks by the adversary. Moreover, cyber interference with dual-use early-warning assets would create the additional danger of the target's misinterpreting cyber espionage as a destructive attack. Today, the only feasible starting point for efforts to reduce the escalation risks created by entanglement would be unilateral measures—in particular, organizational reform to ensure that those risks received adequate consideration in war planning, acquisition decisions, and crisis decisionmaking. Over the longer term, unilateral measures might pave the way for more challenging cooperative measures, such as agreed restrictions on threatening behavior.

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