scholarly journals Accounting and analytical transformations in the formation and use of stocks at enterprises

2020 ◽  
pp. 34-39
Author(s):  
Т.Б. Лейберт ◽  
Э.А. Халикова ◽  
О.В. Кадесникова
Keyword(s):  
Inventory Management ◽  
Scientific Article ◽  
Accounting System ◽  
Basic Information ◽  
Inventory Management System ◽  
The Cost ◽  
The Impact ◽  
Information Basis

Важным аспектом в современной системе управления запасами в компании является информационно-аналитическое обеспечение как базовая информационная основа, которая формируется в корпоративной учетной системе, обрабатывается, интегрируется в формате управленческих отчетов, на основе которых принимаются оперативные и стратегические управленческие решения. Научная статья посвящена проблеме учетно-аналитического обеспечения формировании и использовании запасов на предприятиях в условиях меняющегося законодательства. Основой эффективного управления запасами является информационно-аналитическое обеспечение, которое основано на грамотной классификации запасов и их оценке. Авторами статьи предложена группировка запасов материально-технических ресурсов в зависимости от их категории. Разработана схема управления запасами материально-технических ресурсов в зависимости от потребности в материально-технических ресурсах на планируемый год. Проанализирован порядок формирования себестоимости запасов в зависимости от способов их поступления с учетом изменений учетного законодательства, внесенных ФСБУ 5/2019 «Запасы» и оценено влияние на качество учетно-аналитического обеспечения. An important aspect in the modern inventory management system in the company is information and analytical support as the basic information basis, which is formed in the corporate accounting system, processed, integrated in the format of management reports, on the basis of which operational and strategic management decisions are made. The scientific article is devoted to the problem of accounting and analytical support for the formation and use of reserves at enterprises in the context of changing legislation. The basis for effective inventory management is information and analytical support, which is based on a competent classification of reserves and their assessment. The authors of the article proposed a grouping of stocks of material and technical resources depending on their category. A scheme for managing stocks of material and technical resources has been developed, depending on the need for material and technical resources for the planned year. The procedure for the formation of the cost of inventories was analyzed, depending on the methods of their receipt, taking into account changes in accounting legislation introduced by FSBU 5/2019 "Inventories" and the impact on the quality of accounting and analytical support was assessed.

An Analysis of Pronouns Used in Selected International Journal Articles: Exploring Authors’ Flexibility and Consistency

2019 ◽  
Vol 1 (3) ◽  
pp. 73-78
Author(s):  
Rumintang Harianja ◽  
Ratih Saltri Yudar ◽  
Susy Deliani ◽  
Mutia Sari Nursafira ◽  
Budianto Hamuddin
Keyword(s):  
Current Issue ◽  
Journal Article ◽  
Scientific Article ◽  
Journal Articles ◽  
The Impact

This study aims at identifying the pronouns used in journal articles in terms of numbers and familiarity. The data taken from three different journals from three various fields, i.e., Education, Medics and Engineering. It consists of  21 articles taken from the current issue 2018, where this study started. It is selected conveniently due to its unique and fame as a discipline and reputable sources. In collecting the data, the researcher accessed the journals published by science direct (Q1 Scopus indexed). The analysis showed that the writer in these three international journals commonly used several pronouns interchangeably. However, some articles in journal from Medical and Engineering consistently used only one chosen pronoun, which was recorded found at different sections in the journal article. The data then coded and transcribed to ease the analysis in this researcher. As a result of the study, it was found out that the data showed 19 kinds of pronouns in total were used in these three different fields. These results showed us that the pronoun usage in a scientific article from these three various fields varies with options of different pronouns.  The pronoun seems used to help the impact of imposition and showing politeness or quality of the articles. 

Return on Invesment (ROI) of Software Product: A Systematic Literature Review

2015 ◽  
Vol 6 (1) ◽  
pp. 50-57
Author(s):  
Rizqa Raaiqa Bintana ◽  
Putri Aisyiyah Rakhma Devi ◽  
Umi Laili Yuhana
Keyword(s):  
Return On Investment ◽  
Assessment Criteria ◽  
Software Product ◽  
And Performance ◽  
Rational Consideration ◽  
Actual Return ◽  
The Cost ◽  
Investment Models ◽  
The Impact

The quality of the software can be measured by its return on investment. Factors which may affect the return on investment (ROI) is the tangible factors (such as the cost) dan intangible factors (such as the impact of software to the users or stakeholder). The factor of the software itself are assessed through reviewing, testing, process audit, and performance of software. This paper discusses the consideration of return on investment (ROI) assessment criteria derived from the software and its users. These criteria indicate that the approach may support a rational consideration of all relevant criteria when evaluating software, and shows examples of actual return on investment models. Conducted an analysis of the assessment criteria that affect the return on investment if these criteria have a disproportionate effort that resulted in a return on investment of a software decreased. Index Terms - Assessment criteria, Quality assurance, Return on Investment, Software product

scholarly journals Are Multi-Language Design Smells Fault-Prone? An Empirical Study

2021 ◽  
Vol 30 (3) ◽  
pp. 1-56
Author(s):  
Mouna Abidi ◽  
Md Saidur Rahman ◽  
Moses Openja ◽  
Foutse Khomh
Keyword(s):  
Programming Languages ◽  
Language Design ◽  
Functional Requirements ◽  
Code Smells ◽  
Design And Implementation ◽  
Design Smells ◽  
The Cost ◽  
The Impact ◽  
Fault Proneness

Nowadays, modern applications are developed using components written in different programming languages and technologies. The cost benefits of reuse and the advantages of each programming language are two main incentives behind the proliferation of such systems. However, as the number of languages increases, so do the challenges related to the development and maintenance of these systems. In such situations, developers may introduce design smells (i.e., anti-patterns and code smells) which are symptoms of poor design and implementation choices. Design smells are defined as poor design and coding choices that can negatively impact the quality of a software program despite satisfying functional requirements. Studies on mono-language systems suggest that the presence of design smells may indicate a higher risk of future bugs and affects code comprehension, thus making systems harder to maintain. However, the impact of multi-language design smells on software quality such as fault-proneness is yet to be investigated. In this article, we present an approach to detect multi-language design smells in the context of JNI systems. We then investigate the prevalence of those design smells and their impacts on fault-proneness. Specifically, we detect 15 design smells in 98 releases of 9 open-source JNI projects. Our results show that the design smells are prevalent in the selected projects and persist throughout the releases of the systems. We observe that, in the analyzed systems, 33.95% of the files involving communications between Java and C/C++ contain occurrences of multi-language design smells. Some kinds of smells are more prevalent than others, e.g., Unused Parameters , Too Much Scattering , and Unused Method Declaration . Our results suggest that files with multi-language design smells can often be more associated with bugs than files without these smells, and that specific smells are more correlated to fault-proneness than others. From analyzing fault-inducing commit messages, we also extracted activities that are more likely to introduce bugs in smelly files. We believe that our findings are important for practitioners as it can help them prioritize design smells during the maintenance of multi-language systems.

STUDY ON THE PROCESS OF RAPESEED HULLING BY THE IMPACT

2019 ◽  
Author(s):  
А.О. РЕНЗЯЕВ ◽  
О.П. РЕНЗЯЕВ ◽  
С.Н. КРАВЧЕНКО ◽  
Р.В. КРЮК
Keyword(s):  
Rotational Speed ◽  
Calculated Data ◽  
Quality Characteristics ◽  
Complete Separation ◽  
Edible Oil ◽  
Siberian Region ◽  
The Core ◽  
The Cost ◽  
The Impact

Исследованы прочностные и физико-механические свойства оболочки рапса с точки зрения ее разрушения и удаления. Установлено, что наиболее рациональным является двухстадийный способ обрушивания: 1-я стадия – на вальцовых мельницах, 2-я – на центробежной обрушивающей машине. Определены параметры центробежной обрушивающей машины для обеспечения минимальной необходимой линейной скорости 10,81 м/с: угол наклона отбойной пластины (90 ± 2)°, частота вращения барабана (2400 ± 150) об/мин. Установлено, что правильно подобранные условия и угол, под которым происходит удар, позволяют значительно снизить количество не до конца обрушенного семени и содержание расколотого ядра. При этом при свободном ударе об отбойную пластину под углом, отличным от 88–91°, или подаче недостаточно равномерного потока семян значительно увеличивается содержание необрушенных семян. На разрушение 1 кг семян необходимо затратить 58,45 Дж. Таким образом, по расчетным данным, для семян рапса диаметром 1,5 мм частота вращения барабана должна находиться в диапазоне от 2221 до 2565 об/мин при ударе семени под углом 90°. Диаметр семян рапса, выращиваемого в Сибирском регионе, составляет от 0,8 до 1,8 мм. Установлено, что подсушивание семян рапса в течение 30–40 с при температуре 100°С позволяет увеличить эффективность разрушения оболочки до полного ее отделения от ядра рапса. Представленные результаты позволяют повысить качество очистки семян рапса от оболочки и улучшить качественные характеристики получаемого масла, облегчить последующие технологические процессы получения пищевого масла, снизить затраты на рафинацию и дезодорацию на 2%. The strength and physico-mechanical properties of the shell of rapeseed in terms of its destruction and removal are investigated. It is established that the most rational is a two-stage method of seed hulling: the 1st stage – on roller mills, the 2nd – on a centrifugal hulling machine. The parameters of the centrifugal hulling machine to provide the minimum required linear speed of 10,81 m/s are defined: the angle of inclination of the turnback plate (90 ± 2)°, the rotational speed of drum (2400 ± 150) RPM. It is established that the correctly selected conditions and the angle at which the impact occurs, can significantly reduce the amount is not completely hulling seed and the substance of the split nucleus. At the same time, with a free impact on the turnback plate at an angle different from 88–91°, or the supply of an insufficiently uniform flow of seeds, the content is not completely hulling seed increases significantly. On hulling of 1 kg of seeds it is necessary to spend 58,45 J. Thus, according to the calculated data, for rape seeds with a diameter of 1,5 mm, the rotational speed of drum should be in the range from 2221 to 2565 RPM when the seed is struck at an angle of 90°. The diameter of rapeseed grown in the Siberian region ranges from 0,8 to 1,8 mm. It was found that drying of rapeseed for 30–40 s at a temperature of 100°C, can increase the efficiency of destruction of the shell to its complete separation from the core of rapeseed. The presented results make it possible to improve the quality of cleaning of rape seeds from the shell and improve the quality characteristics of the obtained oil, facilitate the subsequent technological processes of obtaining edible oil, reduce the cost of refining and deodorization by 2%.

Filling in the gaps in bookkeeping and tax accounting: A comparative analysis of international and Russian practices

2021 ◽  
Vol 24 (3) ◽  
pp. 338-368
Author(s):  
Ekaterina V. OLOMSKAYA ◽  
Andrei A. AKSENT'EV
Keyword(s):  
Information Systems ◽  
Tax Planning ◽  
Accounting System ◽  
Accounting Systems ◽  
Accounting Information System ◽  
Foreign Countries ◽  
Analysis And Synthesis ◽  
The Cost ◽  
The Impact ◽  
Tax Accounting

Subject. This article explores the origination of the differences between bookkeeping and tax accounting, and their impact on decision-making. Objectives. The article aims to examine the reasons for the discrepancies between bookkeeping and tax accounting, reveal some aspects of accounting of differences from the position of their registration in a uniform accounting system or two parallel systems, if available, and determine the impact of such gaps on investment and management decisions. Methods. For the study, we used analysis and synthesis, observation, comparison, and the dialectical and data collection methods. Results. The article reveals the key features of the interaction between bookkeeping and tax accounting in Russia and foreign countries. It justifies that in today's economic realities, addressing shortcomings between these information systems is not a necessity, and shows the possible impact of differences on investment decisions. The article also graphically presents the application of cost-plus and balance-based methods of accounting for deferred taxes depending on the way information systems are organized, as well as their comparative characteristics. Conclusions and Relevance. The discrepancies between the two accounting systems provide an opportunity to assess the impact of tax planning on drawing a veil over the accounting profit. Studying the cost and balance methods, as well as the dialectic of the interaction of tax planning with the accounting information system, remain relevant. The results of the study can be useful to accounting and tax specialists, and other stakeholders who are studying the interactions of these information systems.

scholarly journals IMMERSIVE TECHNOLOGIES AS A TOOL OF INNOVATIVE MARKETING IN THE FIELD OF BUSINESS ORGANIZATION

2021 ◽  
Author(s):  
Valentyna Fostolovych ◽  
Tetiana Botsian
Keyword(s):  
Human Life ◽  
Digital Technologies ◽  
Digital Transformation ◽  
Competitive Advantages ◽  
Marketing Activities ◽  
Marketing Tool ◽  
The Cost ◽  
The Impact ◽  
Immersive Technologies

The permeability of all spheres of both economic activity and human life with digital technologies encourages the search for new marketing ideas necessary for the implementation of the product (goods, works and services).  Today's consumer has become more demanding both to the product itself and to the ways of presenting it.  Immersive technologies are becoming one of the tools that contribute to the formation of competitive advantages, especially the organization of business in the field of entertainment, as one of the areas of additional income in the field of hotel and restaurant services and marketing activities of enterprises.  Digital transformation leads to the search for new initiatives that will be a tool to meet customer needs and a way to reach wider market segments.  The process of digitalization must first be integrated into the economy of the whole state and the enterprise as a whole, and in all processes of production of goods, works and services.  Digital-transformation of domestic enterprises will help to obtain additional competitive advantages both in the domestic market and in the international market.  The formation of competitive advantages is associated not only with the maximum involvement of digital technologies in business.  It is important to choose such technologies that will be most effective in the implementation of a particular type of enterprise, under certain conditions and in a particular environment. The expediency of using immersive technologies as a marketing tool is undeniable.  However, in addition to tools, immersive technologies are important as a means of education, a separate milestone in the field of entertainment, a means of psychological influence and more.  That is, the impact of this tool on the level of competitiveness of the enterprise in the environment of the demanding consumer is manifested: in the form of reducing the cost of attracting the client; active covert promotion through their use; improving the quality of the presented product (goods, works, services); ensuring the elasticity of the enterprise to the needs and requirements of consumers; the transition of the enterprise to an innovative type of development and active digitalization.

The impact of different parameter sets on the classification of asteroid types

2021 ◽  
Author(s):  
Hanna Klimczak ◽  
Wojciech Kotłowski ◽  
Dagmara Oszkiewicz ◽  
Francesca DeMeo ◽  
Agnieszka Kryszczyńska ◽  
...  
Keyword(s):  
Gradient Boosting ◽  
Support Vector ◽  
Multilayer Perceptrons ◽  
Machine Learning Methods ◽  
Vector Machines ◽  
Science Centre ◽  
The Difference ◽  
The Impact

<p>The aim of the project is the classification of asteroids according to the most commonly used asteroid taxonomy (Bus-Demeo et al. 2009) with the use of various machine learning methods like Logistic Regression, Naive Bayes, Support Vector Machines, Gradient Boosting and Multilayer Perceptrons. Different parameter sets are used for classification in order to compare the quality of prediction with limited amount of data, namely the difference in performance between using the 0.45mu to 2.45mu spectral range and multiple spectral features, as well as performing the Prinicpal Component Analysis to reduce the dimensions of the spectral data.</p> <p> </p> <p>This work has been supported by grant No. 2017/25/B/ST9/00740 from the National Science Centre, Poland.</p>

vinced that we should not, because I am certain that the lead chambers, considering of the huge quantity of sulfur burned inside, won’t last more than 6 years instead of 15, as formerly forecasted. If that fact is confirmed, deprecia­ tion is not important enough and the profit of the soda factory is overvalued. Though the Board of Directors at the September 4, 1834 meeting was not asked for a decision as regards the length of time allowed for depreciation, it was asked to decide whether deprecia­ tion should be taken on machinery during the first year's service. In the same report, the chief accountant maintains the fictitious nature of the depreciation taken into account: . . . let me remind you of what I told you in my preceding report: there is only one means to have an exact idea of depreciation: it consists, when a building or a piece of machinery is out of use, in appraising its value, and when it is destroyed to take into the Profit and Loss Account the remaining value, less the selling price of materials. By that means we could know exactly the depreciation life of a building or a piece of machinery . . . The method of calculating depreciation was to be completely re­ viewed in the 1870’s as discussed in a subsequent section. Transfer pricing among factories. Transfer pricing also became an issue which was considered by the Company in developing its cost accounting system. The issue arose because the soda factory sold its products to the glass factory on the one hand, and to external customers on the other hand. It first seemed correct to use the same price until this price appeared excessive due to ap­ proximate methods of valuing the quality of goods sold: If that increase in the degrees (measure of quantity for soda) is of little importance for customers delivered to in Paris, it is quite different for the Saint-Gobain’s branch which pays for more degrees than it really gets. Conse­ quently, the soda factory makes a profit to the detriment of the glass factory and increases its cost prices. To conclude, the chief accountant makes some proposals among which: 3) Wouldn't it be convenient to choose a uniform way of costing as regards the transfer transactions between our branches? We could use either the cost price or the mar­ ket price.

2014 ◽  
pp. 264-264
Keyword(s):  
Glass Factory ◽  
Transfer Pricing ◽  
Selling Price ◽  
Accounting System ◽  
The Board Of Directors ◽  
Subsequent Section ◽  
The One ◽  
Cost Accounting System ◽  
The Cost

scholarly journals Consideration of quality change of railway transport maintenance operations in managing costs of goods transport

2018 ◽  
Vol 239 ◽  
pp. 03005
Author(s):  
Lidia Shkurina ◽  
Eugenia Maskaeva ◽  
Stanislav Maskaev
Keyword(s):  
Cost Management ◽  
Rolling Stock ◽  
Market Demand ◽  
Railway Transport ◽  
Quality Change ◽  
The Cost ◽  
The Impact ◽  
Financial Result ◽  
Freight Market

the authors reviewed the quality of operational work of railway transport in the cost management system, presented methods for assessing the impact of the quality of rolling stock on the current costs of transportation activities, considered the issues of the impact of the quality of operational work on the formation of freight market demand and of financial result of the transport company - the owner of infrastructure and traction rolling stock, represented methods of assessing financial and economic efficiency of improving the quality of operational work for the company - a participant of the freight market.

The Impact of Mesh Implantation on Vaginal Smooth Muscle Innervation and Contraction

2013 ◽  
Author(s):  
Zegbeh C. Jallah ◽  
Pamela Moalli ◽  
Andrew Feola ◽  
William Barone ◽  
Stacy Palcsey ◽  
...  
Keyword(s):  
Structural Integrity ◽  
Surgical Repair ◽  
The United States ◽  
Pelvic Organ ◽  
Muscle Innervation ◽  
Vaginal Canal ◽  
The Cost ◽  
Vaginal Smooth Muscle ◽  
The Impact

Pelvic organ prolapse (POP) is a multifactorial disorder characterized by the descent of the pelvic organs into the vaginal canal. This disorder is associated with decreased quality of life, and even depression, yet 50% of women over the age of fifty are living with POP. The cost associated with the repair of POP exceeds one billion dollars annually, in the United States alone. This rather exorbitant figure includes the cost of surgery performed for symptom management, but does not include strategies which address the underlying cause of the disorder for which there are none. Because failure rates of native tissue repairs are as high as 30%, vaginal mesh is increasingly used in the surgical repair of POP. The procedure aims to reinforce the fibromuscular layer of the vagina and the paravaginal attachments, thus providing structural integrity to the weakened native tissues. However, the use of mesh is limited by mesh-related complications including exposure, erosion, pain contraction and infection.

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