scholarly journals Improvement of the method of factor analysis of efficiency of using the material resources

2020 ◽  
pp. 29-32
Author(s):  
Lina RUBAN

Introduction. It is necessary to carry out systematic accounting and qualitative analysis to maintain a sufficient level of provision of the enterprise with material resources and their efficient use. Issues of analysis of material resources are of great practical importance and significant impact on production activities, as it is a prerequisite for further development of production in enterprises. The purpose of the paper is to study the relationship between profit, sales revenue and material costs and to create a factor model of material profitability. Results. The paper investigates various author's approaches to the formation of a system of indicators of analysis of efficiency of material resources, as a result of which it was found that most experts focus on assessing the efficiency of production consumption of material resources, and use such indicators as specific consumption of materials, return materials, the ratio of the growth rate of manufactured (sold) products and material costs, the share of material costs in operating costs. At the same time, the ability of material resources, transforming into material costs, to generate income (material yield), is almost not studied. However, the efficiency of material resources is determined not only by the rationality of their use in the production process. In market conditions, in order to maintain a high level of competitiveness of the enterprise, it is advisable to study the ability of material resources to generate income and profit. For this purpose, you can use indicators of inventory turnover, material yield and material profitability. The transformation of the material profitability formula made it possible to show the dependence of this indicator on material profitability and profitability of sales. Conclusion. For effective management of resource potential of the enterprise it is necessary to solve the following tasks: to estimate the level of efficiency of use of material resources; to study the change of generalized and private indicators that affect the efficiency of material resources; to investigate the influence of individual factors on the level of efficiency of materials use. The presented factor model of material profitability allows to reveal the reasons of change of this indicator and to draw qualitative conclusions of use of material resources at the enterprise.

2020 ◽  
Author(s):  
David Zendle

Social casino games are video games that consist of simulations of gambling products and activities. Players of social casino games may pay money to gamble. However, they are unable to ‘cash out’ their winnings, allowing these games to be commonly regulated as video games rather than gambling products.There is concern that exposure to social casino games may lead to problem gambling. However, key questions regarding the past and future growth in prevalence of social casino games remain unanswered. Furthermore, it is unclear how much innovation in terms of products on the market have occurred in recent years, and how available these products are to children. The practical importance of the relationship between social casino play and gambling is therefore unclear.In order to address this, we analysed the monthly estimated installs of all social casino games (n=2344) on Android phones from March 2012 to February 2020. Results suggested that social casino games increased in prevalence from 33.30 million estimated installs in 2012 to 1.39 billion in 2020, projected to increase to 1.73 - 2.03 billion by February 2022. This expansion appears linked to a related expansion of mobile phone gaming. Indeed, analysis of the entire Android gaming market (n=75168) indicated that the prevalence of social casino games relative to the overall market diminished during the period under test from 2.54% of all game installs to 1.56%, and projected that this metric is unlikely to rise importantly in future.Analysis suggests a high level of churn and innovation in the social casino game market, with new products continually emerging and old ones being constantly retired: For example, of the 1166 social casino games available in February 2020, only 47 were on the market in 2012. Finally, an analysis of the age ratings of social casino games currently available to download on Android reveals a market overwhelmingly available to children: Of the 1132 games whose ratings were extracted, 1107 (97.7%) bore an age rating of 12+ or younger.When taken together, these results suggest that social casino games constitute a dynamic genre of gambling-like products that are experiencing continual and important growth, are forecasted to continue growing, and are highly available to children.


2019 ◽  
Vol 5 (4) ◽  
pp. 124-133
Author(s):  
Ilia M. Guliy

Aim: to substantiate the approach and describe the methodology for assessing the economic effects of investing in digital technologies; on the example of the transport complex and railway transport organizations to reveal the algorithm for assessing the effects of digital investments on the dynamics of costs and financial results. Methods: the article uses the method of retrospective analysis of the relationship of investment growth in digital technologies with the dynamics of indicators of operating performance of individual transport organizations and the transport complex as a whole. Results: it is proved that with proper investment in digital technologies, the main elements of operating costs of transport organizations are saved: labor costs, materials costs, fuel and energy. The proposed approach is of practical importance in the process of preparing the economic justification of the provisions of programs and projects for the introduction of digital technologies. Conclusion: The expected effect of further growth of investments in digital technologies for transport as the most important infrastructure sector of the economy is estimated: the expected values of annual savings in labor costs, material resources costs, commercial and management costs.


2021 ◽  
Vol 116 ◽  
pp. 46-53
Author(s):  
Emilia Grzegorzewska

The availability of organizational resources and the degree of internationalization of furniture companies - the empirical research findings. The article presents the results of empirical research carried out in 100 medium and large furniture companies. The availability of organizational resources was assessed in the group of furniture manufacturers using the Likert scale. The respondents indicated that the highest availability, taking into account the average score for all surveyed companies, was obtained in the case of financial and material resources. It should be emphasized, however, that the remaining categories of resources were also characterized by a relatively high level of availability. The differences were noticed in the groups of enterprises considering the degree of internationalization. The highest availability of all resources was indicated by respondents from companies operating mainly in foreign markets. Moreover, the relationship between the level of availability of organizational resources and the degree of internationalization of the surveyed enterprises was checked. For this purpose, the Spearman's rho correlation coefficient was used. Such a relationship was confirmed in the case of human resources and information resources. The research shows that higher availability of the indicated resources occurs in enterprises showing a greater degree of involvement in foreign activities.


Author(s):  
Oksana Poltavets-Guida

The purpose of the study is to consider the works of V. Poltavets on the historical and heroic themes of Kуivan Rus and the Hetmanate in the context of the development of the historical genre in Ukraine. The methodology of the article is based on the scientific method of historical research, the chronological and department comparison of related works of art, the temporal and logical method of analyzing periods and styles in art. The scientific novelty of the work lies in the systematization and comparative analysis of works of the historical genre in different branches of art for a significant period of time, identifying the relationship between these branches, defining this direction of art as an important component of Ukrainian culture, researching the significance of the personal contribution of the creator to its development. Conclusion. The analysis shows a high level of development of the historical genre of art in Ukraine, confirms the importance of the artist's work and other creative professions, shows the need for further development of the raised topic in view of its relevance for the young state, raises the problem of insufficient scientific research of the topic and the need for its popularization.


2019 ◽  
Vol 1 (2) ◽  
pp. 96
Author(s):  
Ana Cecilia De Paz Lazaro ◽  
Jessica Luz Palomino Collantes

The objective of the research is to determine the relationship between academic motivation and the professional skills development in the specialty of Social Sciences and Tourism. The study is quantitative and the design is non-experimental correlational translational. The results indicate that there is a high level relationship (0.914) between the independent academic motivation variable and the professional competences development in the Specialty of Social Sciences and Tourism. In conclusion, motivation is directly related to the professional skills development in the specialty of Social Sciences and Tourism. The research results conclude that there is a high relationship between the variables.


Author(s):  
Svetlana Sergeevna Kozunova ◽  
Alla Grigorievna Kravets

The article highlights the aspects of risk management in the information system. According to the analysis of the work of Russian and foreign scientists and world practices in the field of risk management, it is stated that there is a need to improve the effectiveness of risk management of information system and to develop a method for managing the risks of the information system. As a solution to the problem of effective risk management of the information system, there has been proposed a formalized procedure for managing the risks of the information system. The scientific novelty of this solution is the use of decision space and optimization space to reduce risks. This procedure allows to assess the damage, risk and effectiveness of risk management of the information system. The risks of the information system are determined and analyzed; a pyramidal risk diagram is developed. This diagram allows you to describe the relationship of risks with the components of the information system. The negative consequences to which these risks can lead are given. The analysis of methods and approaches to risk management has been carried out. Based on the results of the analysis, the methods GRAMM, CORAS, GOST R ISO / IEC scored to the maximum. The weak points of these methods and the difficulty of applying these methods in practice are described. The developed formalized risk management procedure to control the risks of information system can be used as management system’s element of the information security quality that complies with the recommendations of GOST R ISO / IEC 27003-2012. The prospect of further development of the research results is the development of management systems of risk of information system.


Author(s):  
Janusz Kocjan ◽  
Andrzej Knapik

AbstractBackground: Comprehensive cardiac rehabilitation (CR) is a process designed to restore full physical, psychological and social activity and to reduce cardiovascular risk factors. Fear of movement may contribute to the occurrence and intensification of hypokinesia, and consequently affect the effectiveness of therapy. The aim of the study was to determine the level of barriers of physical activity in patients undergoing cardiac rehabilitation. The relationship between selected determinants (age and health selfassessment) and the kinesiophobia level were also examined.Material/Methods: 115 people aged 40-84 years were examined: 50 females (x = 63.46; SD = 11.19) and 65 males (x = 64.65; SD = 10.59) - patients undergoing cardiac rehabilitation at the Upper-Silesian Medical Centre in Katowice. In the present study, the Polish version of questionnaires: Kinesiophobia Causes Scale (KCS) and Short Form Health Survey (SF-36) were used. Questionnaires were supplemented by authors’ short survey.Results: The patients presented an elevated level of kinesiophobia, both in general as well as in individual components. In women, the kinesiophobia level was higher than in men. The psychological domain was a greater barrier of physical activity than the biological one. Strong, negative correlations of psychological and biological domains of kinesiophobia to physical functioning (SF-36) were noted in women. In the case of men, correlations were weaker, but also statistically significant.Conclusions: 1. Sex differentiates patients in their kinesiophobia level 2. Poor self-assessment of health is associated with a greater intensification of kinesiophobia 3. A high level of kinesiophobia may negatively affect cardiac rehabilitation process


2020 ◽  
Vol 18 (4) ◽  
pp. 642-651
Author(s):  
V.V. Zozulya ◽  
I.S. Goryunova ◽  
I.V. Zozulya

Subject. The article discusses the prospects for the development of the Krasnoyarsk Krai and the implementation of the import substitution programme. Objectives. The article aims to analyze the tax potential of the Krasnoyarsk Krai, highlight the main problems, and identify possible directions for further development of the Krai. Methods. For the study, we used systems and institutional approaches, the methods of statistical and comparative analyses, and data tabular and graphic visualization. Results. The article identifies the main obstacles to the sustainable development of the Krasnoyarsk Krai. Conclusions. The Krasnoyarsk Krai has a strong economic and resource potential for further development, which is not being implemented properly.


Author(s):  
Abdul Basith ◽  
Rosmaiyadi Rosmaiyadi ◽  
Susan Neni Triani ◽  
Fitri Fitri

The aim of this research is; 1) investigating the level of online learning satisfaction among students during COVID 19; 2) analyzing the influence of differences in gender, years of study, major in determining online learning satisfaction among students during COVID 19; 3) to analyze the relationship between online learning satisfaction and student academic achievement during COVID 19. The population was 656 students at STKIP Singkawang, and then a sample of 357 students (87 males and 270 females) was taken using a simple random sampling technique. The instrument in this study was adapted from Aman's Satisfaction instrument, which was then used to collect research data. Data analysis using SPSS with descriptive statistical techniques, MANOVA, and correlation. The results showed that online learning satisfaction was at a high level, meaning that students were satisfied with the online learning that had been implemented. The major differences have a significant effect on determining online learning satisfaction. Intercorrelation shows that there is a significant relationship on each indicator of online learning satisfaction with academic achievement, meaning that the higher the satisfaction felt by students in online learning, the student's academic achievement will increase.


2019 ◽  
pp. 68-72
Author(s):  
E. A. Volkova

A monograph “Vegetation and biotopes of the “Narochansky” National Park was published in Minsk, Belarus in 2017, edited by A. V. Pugachevsky (Grummo et al., 2017). It includes the Map of terrestrial vegetation (S. 1 : 60 000) and the Map of biotopes (S. 1 : 60 000). Some small-scale maps such as the Map of changes in forest cover of the “Narochansky” National Park for the period 1985–2016, the Map of forest loss in the “Narochansky” National Park for the period 1985–2016 and a series of inventory and analytical maps on the basin of the Naroch Lake are given. This monograph can be considered as a small regional Atlas with detailed explanatory texts to the maps. It presents the experience on vegetation mapping accumulated in the Laboratory of Geobotany and Vegetation mapping of the Institute of Experimental Botany of the National Academy of Sciences of Belarus. Despite some critical comments, mainly concerning the biotope map, this publication of Belarusian geobotanists deserves an approval. They received the full answers to the questions posed: “What do we protect?” and “What is a current state of the vegetation of the National Park and the main trends of its dynamics? Cartographic design is made at a high level; the maps have both scientific and practical importance in the planning of environmental and economic activities.


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