Improving Accounting Of Internet Technologies Costs In Russia

2018 ◽  
pp. 117-132
Author(s):  
Irina Litvinova

This article substantiates the selection of a new object in accounting – the cost of Internet technology. The author presents new methods for accounting the costs of Internet technologies and provides the interpretation of the concept of «virtual assets». The author considers it necessary to introduce separate accounts for accounting the costs of Internet technologies. We believe that this approach will allow to see the total amount of the costs of Internet technologies, which is important for purposes of planning, monitoring and analysis, as well as to resolve contentious issues arising in accounting the costs of Internet technologies, which will significantly facilitate the work of accountants. In the absence of theoretical developments in accounting the costs of Internet technologies we make the first attempts to classify the costs of Internet technologies. We propose grouping the costs according to the following criteria: their purpose; frequency of occurrence (one-time and ongoing); gains in the time period (current, deferred costs and capital). The author concludes with a recommended register for accounting the costs of Internet technologies.

2020 ◽  
pp. 73-75
Author(s):  
B.M. Bazrov ◽  
T.M. Gaynutdinov

The selection of technological bases is considered before the choice of the type of billet and the development of the route of the technological process. A technique is proposed for selecting the minimum number of sets of technological bases according to the criterion of equality in the cost price of manufacturing the part according to the principle of unity and combination of bases at this stage. Keywords: part, surface, coordinating size, accuracy, design and technological base, labor input, cost price. [email protected]


2020 ◽  
Vol 5 (1) ◽  
Author(s):  
Olli-Pekka Hilmola ◽  
Andres Tolli ◽  
Ain Kiisler

Abstract This study analyses 98 Internet pages of sea ports located in Sweden, Finland and Estonia during years 2017–2019. Aim of the study is to find, how website basic design is completed (colours and languages), how slogans, environmental issues, statistics and hinterland transports are reported. Based on the analysis, it appears as rather common that sea ports follow conservative selection of colours in their websites, where blue and white are clearly most popular. Typically, English and Swedish are as the most common used language, followed by Finnish, Russian and Estonian. In some rare cases, websites are offered in Chinese or German. Larger sea ports do have clear “slogans”, where smaller ones are just having lengthy justification for their existence. Environmental issues are increasing concern among sea ports, and these are mostly mentioned in details within Swedish actors. Providing statistics varies among companies, and in some sea ports these are provided from very long time period, where in others from just previous years or then only from last year (or even at all). It is common for companies to report that they have sustainable hinterland access, railway available.


2021 ◽  
Vol 13 (10) ◽  
pp. 5599
Author(s):  
Eko Supriyanto ◽  
Jayan Sentanuhady ◽  
Ariyana Dwiputra ◽  
Ari Permana ◽  
Muhammad Akhsin Muflikhun

Biodiesel has caught the attention of many researchers because it has great potential to be a sustainable fossil fuel substitute. Biodiesel has a non-toxic and renewable nature and has been proven to emit less environmentally harmful emissions such as hydrocarbons (HC), and carbon monoxide (CO) as smoke particles during combustion. Problems related to global warming caused by greenhouse gas (GHG) emissions could also be solved by utilizing biodiesel as a daily energy source. However, the expensive cost of biodiesel production, mainly because of the cost of natural feedstock, hinders the potential of biodiesel commercialization. The selection of natural sources of biodiesel should be made with observations from economic, agricultural, and technical perspectives to obtain one feasible biodiesel with superior characteristics. This review paper presents a detailed overview of various natural sources, their physicochemical properties, the performance, emission, and combustion characteristics of biodiesel when used in a diesel engine. The recent progress in studies about natural feedstocks and manufacturing methods used in biodiesel production were evaluated in detail. Finally, the findings of the present work reveal that transesterification is currently the most superior and commonly used biodiesel production method compared to other methods available.


2006 ◽  
Vol 74 (4) ◽  
pp. 777-784 ◽  
Author(s):  
Ronald D. Rogge ◽  
Rebecca J. Cobb ◽  
Lisa B. Story ◽  
Matthew D. Johnson ◽  
Erika E. Lawrence ◽  
...  

2015 ◽  
Vol 725-726 ◽  
pp. 105-110
Author(s):  
Aleksandr Birjukov ◽  
Sergey Bolotin

Surveys performed nationwide show that mobile temporary accommodation camps are being manufactured by more than 200 specialized enterprises (without considering the minor manufacturers) acting under different ministries and agencies. According to the analysis performed, today 26 basic mobile structural systems consisting of 18 conveyor-type and 8 demountable-type systems are being used on a national basis. Today national manufacturers are producing more than 250 types of container-type buildings and facilities which differ in functionality, capacity, climatic category, price and other technical-and-economic indexes. Use of mobile accommodation complexes is characterized by certain advantages. Basic criterion for mobile accommodation camp construction consists in its timely commissioning. Basic predicted indexes affecting the cost of temporary accommodation camp could serve as an endorsement of the forwarded standpoint.


2021 ◽  
Vol 104 (11) ◽  
pp. 1850-1865

Background: Cardiovascular (CV) and renal comorbidities are common among type 2 diabetes (T2D) patients, and significantly increase the cost and burden of care. Both sodium-glucose cotransporter-2 inhibitors (SGLT2i) and glucagon-like peptide-1 receptor agonists (GLP-1 RA) improve key outcomes including major CV events, hospitalization for heart failure, and renal outcomes, albeit to varying degrees in different T2D populations. Materials and Methods: The authors reviewed evidence from GLP-1 RA and SGLT2i CV outcomes trials and real-world studies in Thailand and elsewhere. Results: The authors formulated recommendations to guide selection of anti-diabetes medication based on patients’ clinical characteristics and CV or renal risk profile. Conclusion: These recommendations could help guide management of CV/renal comorbidities and risk alongside glucose-lowering therapy for individual patients. Keywords: Type 2 diabetes mellitus; Cardiovascular diseases; Chronic kidney disease; Clinical outcomes; SGLT2i; GLP-1 RA


2021 ◽  
pp. 28-32
Author(s):  

The possibilities for the development of bodywork in the context of the growing level of competition are analyzed in the article. The technological processes of bodywork are considered and the problem of choosing technological equipment is indicated. The statistical data about the efficiency indicators of company body divisions, operating in the body repair market in Krasnoyarsk, are presented. A composite quality index for the equipment of the bodywork department (using the example of body stocks) is proposed and calculated, and on its basis, some recommendations are given for companies which plan to enter the market of body repair services. Keywords: body production, body repair, body equipment, body production efficiency, selection of technological equipment


2015 ◽  
Author(s):  
Eric Lethe

The need for environmentally compliant processes and materials in the Painting Industry grows more pressing every day. As the need for these processes grows, so grows the confusion regarding the selection and implementation of these new methods and materials. In the past, price and traditional procedure were the only criteria by which a material was procured. Speed and compliance with Original Equipment Manufacturer specification governed how things were done on the shop floor. With the advent of the environmental regulations, processes are being examined all across the globe. In many of the larger companies, the chief environmental officer has as important a role as the comptroller or Chief Financial Officer. Environmental managers are often not chemists or line painters, and typically, the environmental manager is skilled only in the policies of waste disposal, spill clean up, or remediation. The methods whereby a company can minimize the generation of hazardous waste remain less familiar. Often the examination of possible alternate techniques and materials are left for the last minute, or are conducted by personnel who are unfamiliar with how to make changes work. This is usually a recipe for failure in the implementing of anything new. This paper will suggest methods for selection of alternative products and processes in a clear and organized manner. Salient discussion points will be: 1. Process Examination 2. Material Selection 3. Steps For Successful Implementation 4. Possible Impediments 5. How to Avoid Risky Alternatives It will focus on procedures that will assist in the decision making process, and hopefully be of use in the choosing of environmentally sound equipment, chemicals, and methodologies.


2021 ◽  
Vol 39 (28_suppl) ◽  
pp. 229-229
Author(s):  
Ryan P. Topping ◽  
Krista Marcello ◽  
Terrence Fagan ◽  
Timothy A. Quill ◽  
Todd Michael Bauer ◽  
...  

229 Background: Since late 2018, 2 TRK inhibitors—larotrectinib and entrectinib—have been approved by the EMA and FDA for treating patients with advanced solid tumors harboring an NTRK fusion and progressive disease or no therapeutic alternatives. It is recommended that testing for NTRK fusions occur as early as possible after a diagnosis of advanced disease in patients with solid tumors to inform potential use of TRK inhibitors. Methods: Between April 2018 and April 2021, we conducted multiple live and online educational activities for oncology healthcare professionals (HCPs) on NTRK fusion testing and/or TRK inhibitor treatment for varied solid tumors. Each activity included polling questions designed to assess HCP knowledge and practice patterns. In this analysis, we assessed HCP responses to these questions to evaluate awareness of expert recommendations on NTRK fusion testing and the selection of TRK inhibitor therapy for appropriate patients. Results: In 6 live and online activities with data from April 2018 to April 2021, 29% of HCPs (n = 844) indicated that they ordered molecular profiling to test for NTRK fusions in all solid tumors in their current practice. Of note, low rates of testing were reported in TRK inhibitor/ NTRK testing-focused activities throughout this time period, with no significant increase over time. In assessing different patient cases across 8 activities where experts recommended TRK inhibitor therapy as optimal, many HCPs did not select a TRK inhibitor, with considerable variance by tumor type (Table). *For all cases, experts selected larotrectinib and/or entrectinib as optimal treatment. †HCP respondents. GBM, glioblastoma; GI, gastrointestinal; MSI-H, microsatellite instability-high; PD, progressive disease; PTC, papillary thyroid cancer.Conclusions: The rate of broad testing for NTRK fusions across patients with solid tumors remains low, and many HCPs lack awareness of when to consider a TRK inhibitor. Educational activities designed to address these deficiencies would be of clear benefit to HCPs treating patients with advanced solid tumors. A detailed analysis of HCP trends will be presented.[Table: see text]


2021 ◽  
Vol 23 (3) ◽  
pp. 49-54
Author(s):  
Yuliia E. Romashova ◽  
Vladimir N. Vilyaninov ◽  
Nikolay V. Belgesov ◽  
Sergey P. Kaleko

This study presents the results of the examination of potential donors of blood and its components for immunoglobulins M and G to patients with coronavirus disease 2019 (COVID-19) living in St. Petersburg. A total of 6782 people aged 1824 years were evaluated, which accounted for 2.07% of the regions population (326 760 people) of this age group. The study was carried out in the spring and autumn of 2020. A negative result (absence of antibodies) was obtained in 93.5% of the participants. The rates of immunoglobulins M and M + G were 0.58% and 4.18%, respectively, in the spring and autumn. Moreover, the number of participants who had immunoglobulins M and G + M in the autumn period was four times higher than the indicators of the spring period, which indicated greater infection activities in the population during this period. This is most likely due to the active movement of the population in the summer. When comparing the rates of COVID-19 infection and the frequency of occurrence in donors of the same age, markers of human immunodeficiency virus 1 and 2 and hepatitis B and C in 2020 (0.024, 0.012 and 0.13%, respectively) indicate the urgency of the problem of donor selection during blood services, especially during a difficult epidemiological situation because of COVID-19. Along with organizational measures for the selection of donors (e.g., attracting individuals from organized groups in which there are no signs of an unfavorable epidemiological situation to donation), mandatory testing of potential donors for immunoglobulins M and G should be considered.


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