scholarly journals УЧЕТНАЯ СОСТАВЛЯЮЩАЯ ФИНАНСОВЫХ РЕЗУЛЬТАТОВ ПРЕДПРИЯТИЙ ОБЩЕСТВЕННОГО ПИТАНИЯ

2020 ◽  
Author(s):  
A. Kazhmukhametova ◽  
G. Tussibayeva ◽  
B. Akimova ◽  
А.А. Кажмухаметова ◽  
Г.С. Тусибаева ◽  
...  
Keyword(s):  
Economic Activity ◽  
Financial Statements ◽  
The Other ◽  
Disclosure Of Information ◽  
New Type ◽  
Public Catering ◽  
The One ◽  
The Cost

Properly organized operational and accounting records are essential for controlling the formation of financial results. The article reveals a feature of the economic activity of public catering enterprises, which determines the features of accounting. On the one hand, it is intended to reflect the processes of production (cooking), and on the other - the processes of trade (sales). The costs associated with the sale of products and promotion of products on the market, both industrial and commercial enterprises are defined as the cost of circulation. The paper focuses on the classification and accounting of income and expenses in the field of nutrition. Attention is paid to a relatively new type of service as catering, which has been gaining momentum in recent years. The issue of synthetic and analytical accounting of financial results and disclosure of information in financial statements is discussed. Based on the results of the study, the authors recommended reasonable measures to increase profitability and improve accounting for financial results. Важное значение в контроле за формированием финансовых результатов имеет правильно организованный на предприятии их оперативный и бухгалтерский учет. В статье раскрыта особенность хозяйственной деятельности предприятий общественного питания, которая определяет особенности ведения бухгалтерского учета. С одной стороны, он призван отражать процессы производства (приготовление пищи), а с другой - процессы торговли (реализации). Расходы, связанные с реализацией продукции и продвижением на рынке произведенной продукции, и у промышленных, и у торговых предприятий определяют как издержки обращения. В работе акцентировано внимание на классификации, учете доходов и расходов в сфере питания. Уделено внимание сравнительно новому вид услуг как кейтеринг, который в последние годы набирает обороты. Обсужден вопрос синтетического и аналитического учета финансовых результатов, раскрытия информации в финансовй отчетности. По результатам исследования авторами рекомендованы обоснованные мероприятия по повышению доходност и совершенствованию учета финансовых результатов.

The ‘Pistola’ of Cerveri de Girona

Traditio ◽  
1948 ◽  
Vol 6 ◽  
pp. 161-185
Author(s):  
Kurt Lewent
Keyword(s):  
The Other ◽  
Love Affair ◽  
Other Hand ◽  
Good Taste ◽  
Moral Argumentation ◽  
The Subject ◽  
Way Of Thinking ◽  
The One ◽  
The Cost ◽  
Troubadour Poetry

Cerveri was decidedly no poetical genius, and often enough he follows the trodden paths of troubadour poetry. However, there is no denying that again and again he tries to escape that poetical routine. In many cases these attempts result in odd and eccentric compositions, where the unusual is reached at the cost of good taste and poetical values. On the other hand, it must be admitted that Cerveri's efforts in this respect were not always futile. His is, e.g. an amusing satire upon bad women. One of his love songs, characteristically called libel by the MS (Sg), assumes the form of a complaint submitted to the king as the supreme earthly judge, in which the defendant is the lady whose charms torture the lover and have made him a prisoner. This poem combines the traditional praise of the beloved and a flattery addressed to the king. Its slightly humoristic tone is also found in a song entitled lo vers del vassayll leyal. Here Cerveri, basing himself on a certain legend connected with St. Mark, gives the king advice in his love affair. Again the poet kills two birds with one stone, flattering the sovereign and pointing, for obvious purposes, to his own poverty. The latter is the only topic of a remarkably personal poem in which the author complains bitterly that, while many of his playmates have become rich in later years, the only wealth he himself did amass were the chans gays and sonetz agradans which he composed for other people to enjoy. Cerveri even tries to renew the traditional genre of the chanson de la mal mariée by adding motifs of—presumably—his own invention. This tendency towards a more independent way of thinking and greater originality in its poetical presentation could not be better illustrated than by the two poems which the MS calls Lo vers de la terra de Preste Johan and Pistola The one puts the poet's moral argumentation against the background of the medieval legend of Prester John, the other, which forms the subject of the present study, sets its teachings in a still more solemn framework, the liturgy of the Mass.

THEORETICAL PRINCIPLES OF OPERATING ASSETS MANAGEMENT OF ENTERPRISES

2018 ◽  
Author(s):  
Olexandr Yemelyanov ◽  
◽  
Tetyana Petrushka ◽  
Anatolii Havryliak ◽  
Ostap Ivanchyna ◽  
...  
Keyword(s):  
Economic Activity ◽  
The Other ◽  
Information Support ◽  
Main Task ◽  
Effective Mechanism ◽  
Current State ◽  
Complex Process ◽  
Model Of Management ◽  
The One ◽  
Assets Management

The efficiency of economic activity of enterprises largely depends on the proper management of their assets. Whereas, an important type of assets of enterprises is its operating wealth, which serves the processes of production and marketing of products of economic entities. This is a complex process of circulation of operating assets, during which transformation from one species to another is being carried out. The course of such a process may involve different amounts of demand for current assets for a certain volume of production and sales. In other words, these assets are characterized by a certain level of flexibility and the main task of managing them is to establish their rational value. This value should ensure, on the one hand, the continuity of the production process at the enterprise and the timeliness of receipt of funds from the sale of products, and, on the other hand, the absence of excess inventories and other types of operating assets. The solution of this problem requires the introduction of an effective mechanism for managing its current assets. Considering this, the purpose of this article is to develop theoretical principles for managing operating assets of enterprises. It has been shown that the process of such management should be based on the system, created at the enterprises of information support of this process. Under this system is proposed to understand a set of information arrays and formalized algorithms for its processing, with which it is possible to assess the current state of use of operating assets of the company and develop a set of measures aimed at structuring and optimizing its volume. The basic requirements to designing of system of information maintenance of management of operating assets of the enterprises have been presented. The required information for the management of operating assets has been grouped. The areas grouping of operating assets management of the enterprise depending on the stages of its circulation has been carried out. The model of management of debts receivable of the enterprises has been specified. The use of the developed theoretical principles of operating assets management of enterprises in the practice of their activities increases financial results by streamlining the volume and structure of current assets of economic entities.

RISK MANAGEMENT SYSTEM IN THE CUSTOMS POLICY MECHANISM

2020 ◽  
Vol 13 (2) ◽  
pp. 51-57
Author(s):  
V.N. Glaz ◽  
◽  
V.I. Berezhnoy ◽  
T.G. Martseva ◽  
E.V. Berezhnaya ◽  
...  
Keyword(s):  
Public Relations ◽  
Economic Activity ◽  
The State ◽  
The Other ◽  
State Control ◽  
Economic Interests ◽  
Economic Relations ◽  
International Economic Relations ◽  
Common Interests ◽  
The One

The mechanism of public policy in the regulation of public relations is built on the skillful combination of prohibitions of restrictions on the one hand, and laxity and opportunities on the other. But weakening state control may increase the level of risk to relationships. This is most clearly evident in international economic relations, where not only individual States that assume responsibility by becoming parties to conventions, agreements and treaties, but also individuals and entities that do not always support the policy of the State in the practice of implementing signed contracts, are parties. Russia pays special attention to a reasonable combination of the country’s economic interests and common interests within the framework of integration associations. The Russian customs authorities, represented by the Federal Customs Service, are one of the agents of state policy in this regard. The purpose of the activity is not only to administer the revenues from foreign economic activity to the budget, but also to protect the economic interests of the state, the participants of the foreign economic activity, professional intermediaries and individual consumers. Therefore, the development of a comprehensive policy of monitoring and assessment of customs risks will reduce the efforts of customs authorities to prevent possible offenses, and thus protect the interests of participants in foreign trade at any level.

Reformulating Government-Citizen Relations in a Digitally Connected World

2016 ◽  
pp. 75-93
Author(s):  
Helin Alagöz Gessler
Keyword(s):  
Social Media ◽  
Political Participation ◽  
Political Communication ◽  
Significant Contribution ◽  
Government Intervention ◽  
The Other ◽  
Security Dilemma ◽  
Other Hand ◽  
New Type ◽  
The One

This chapter analyses the effects of social media on political communication and the role they play in government-citizen relations by focusing on the Twitter ban phenomenon in Turkey in March 2014. The chapter asks the reasons of government intervention in social media, particularly Twitter. It argues that Twitter makes, on the one hand, a significant contribution to the evolution of political participation as it diversifies the process and methods of political communication. On the other hand, it introduces a new type of security dilemma which encourages governments to consider taking measures against social media to protect their authority.

XXIV.—On the Temperature Coefficient of Concentration Cells, in which the same salt is dissolved in two different solvents

1912 ◽  
Vol 31 ◽  
pp. 375-396
Author(s):  
A. P. Laurie
Keyword(s):  
Temperature Coefficient ◽  
Potassium Iodide ◽  
Royal Society ◽  
Platinum Electrode ◽  
The Other ◽  
Absolute Alcohol ◽  
Concentration Cell ◽  
New Type ◽  
The One ◽  
Concentration Cells

In a paper read before the Royal Society of Edinburgh (Proc. Roy. Soc. Edin., xxviii., part v., p. 382 (1908); Zeit. phys. Chem., lxiv. 5) I described a new type of concentration cell, in which the one platinum electrode was surrounded by a solution of ·025 molecules of KI containing ·001 molecules of iodine dissolved in absolute alcohol, and the other electrode was surrounded by ·025 molecules of KI and ·001 molecules of iodine, dissolved in water. This cell developed a considerable E.M.F. of ·198 volts at 25° C. in the direction which would transfer the iodine from water to alcohol and potassium iodide from alcohol to water.

Music as a Form of Cultural Dialogue: The Case of Ravi Shankar

2015 ◽  
Vol 23 (3) ◽  
pp. 439-453 ◽  
Author(s):  
Rajeev S. Patke
Keyword(s):  
The Other ◽  
North India ◽  
Cultural Contexts ◽  
Musical Tradition ◽  
Musical Traditions ◽  
Cultural Dialogue ◽  
The One ◽  
The Cost ◽  
Partial Success

The paper explores the notion of cultural dialogue in terms of a specific application: the contributions made by the sitar music of the Indian musician Ravi Shankar to the setting up of a conversation between the musical traditions of North India and their reception and partial assimilation by largely Western audiences. A survey of Shankar’s career, contextualized by a more general discussion of the problems and challenges encountered in bringing the musical conventions of one tradition into conversation with the musical expectations and assumptions of another culture leads to the conclusion that what Shankar achieved, over a lifetime of creativity and musical fusion, was a partial success: on the one hand, it disseminated the auratic aspects of this musical tradition to a wide global audience; but on the other, it did so at the cost measured by purists in terms of a simplification or dilution of the music as practised in its original cultural contexts.

Tourist tax to promote rentals of low-emission vehicles

2020 ◽  
pp. 135481662094650
Author(s):  
Emilio Gómez-Déniz ◽  
José Boza-Chirino ◽  
Nancy Dávila-Cárdenes
Keyword(s):  
Canary Islands ◽  
Economic Activity ◽  
The Other ◽  
Statistical Decision Theory ◽  
Rental Sector ◽  
Statistical Decision ◽  
Low Emission ◽  
Car Rental ◽  
Sharp Growth ◽  
The One

In the Canary Islands (Spain), the tourism boom has been paralleled by sharp growth in the car rental sector. However, this economic activity is associated with problems such as rising levels of vehicle emissions. In this article, we discuss, on the one hand, the introduction of a tax to internalise the costs of emissions from car rental fleets and, on the other, the measures to reward users who rent environmentally-friendly cars. For this purpose, we propose a model based on statistical decision theory, from which a Bayesian rule is derived. According to this model, the tax increases with the number of days the car is rented but decreases in line with the environmental efficiency of the vehicle. A data sample of visitors to the Canary Islands is used to compare the covariates involved in computing the number of car rental days and the corresponding tax payable.

scholarly journals Study of the resistance, porosity, and migration of chloride ions of BAPbased crushing sand

2018 ◽  
Vol 149 ◽  
pp. 01093
Author(s):  
Benyamina Smain ◽  
Siham Kamali-Bernard ◽  
Kenai Said ◽  
Menadi Belkacem
Keyword(s):  
Compressive Strength ◽  
Physical And Mechanical Properties ◽  
Chloride Ions ◽  
The Other ◽  
High Demand ◽  
Alternative Source ◽  
And Migration ◽  
The One ◽  
The Cost ◽  
Limestone Fines

Self-compacting concretes (SCC), are hyper-fluid concretes, placed without vibration and are considered as one of the most important innovations of the last decade in construction. SCCs offer many advantages, due to their exceptional characteristics of flow and filling of formwork. Their compositions require a large quantity of fines in order to limit bleeding and segregation. Hence, the use of crushed sand (SC), rich in limestone fines (CF) in the manufacture of self-placing concretes (SCC), can be considered as an alternative source of fillers. These sands reduce the cost of SCC by reducing the high demand for fillers on the one hand and on the other hand, obtaining SCC with good physical and mechanical properties. The main purpose of this paper is to examine the effect of different percentages (0, 5, 10, 15, and 20%) of (CF) in crushed sand on SCC performance. The evolution of the compressive strength, the porosity accessible to water and the migration coefficient of the chloride ions were evaluated. The Okamura method was used for the formulation of all SCC mixtures. Sand/mortar (S/M), water/cement (W / C) ratios and superplasticizer content were kept constant. The results show that (CF) reduce the compressive strength but contribute to the reduction of porosity and migration of chloride ions.

scholarly journals Working-Class Standards of living in Three Lancashire Towns, 1890–1914

1982 ◽  
Vol 27 (1) ◽  
pp. 43-65 ◽  
Author(s):  
Elizabeth Roberts
Keyword(s):  
Working Class ◽  
Theoretical Models ◽  
Poverty Line ◽  
The Other ◽  
Real Wages ◽  
Wage Rates ◽  
Standards Of Living ◽  
Employment Of Women ◽  
The One ◽  
The Cost

This article examines some aspects of working-class standards of living in three Lancashire towns, Barrow-in-Furness, Lancaster and Preston, in the period 1890 to 1914. By looking on one hand at a number of externally determined factors, such as real wages and the cost of living, and on the other at the strategies with which the working-class families attempted to maximise their standards of living, an assessment is made of the relative success of these various strategies, particularly at periods when wages were on or below the poverty line. Particular stress is laid on evidence from Preston, in part because it has not previously been reported, but also because there appear to be a number of significant variations between Preston on the one hand, and Barrow and Lancaster on the other, when placed in apparently similar intrinsic conditions and in comparatively close geographical proximity to each other. These variations underline the extent to which generalisations derived principally from statistical data may be misleading, and also the importance of looking at individual discrete communities before relying on theoretical models of the relationship between, for example, income from primary employment and standards of living. If it is possible to demonstrate that working-class people in some towns were more successful than their near neighbours in combating poverty, we need to identify the reasons for these differences. Factors discussed include the economy of Preston compared with Barrow and Lancaster, comparisons of wage rates, the employment of women and its effects, and diets (including the use of allotments), the effects of drinking, as well as a look at possible negative factors, such as family size, and housing and hygiene.

scholarly journals On the structure and affinities of fossil plants from the palæozoic rocks.—V. On a new type of Sphenophyllaceous cone ( Sphenophyllum fertile ) from the lower coal-measures.

1905 ◽  
Vol 74 (497-506) ◽  
pp. 314-315
Author(s):  
Dukinfield Henry Scott
Keyword(s):  
The Other ◽  
Fossil Plants ◽  
New Type ◽  
The One ◽  
Coal Measures

The class Sphenophyllales, of which the fossil described is a new representative, shows on the one hand clear affinities with the Equisetales, while on the other it approaches the Lycopods; some botanists have endeavoured to trace a relation to the Ferns. The nearest allies among recent plants are probably the Psilotaceæ, which some writers have even proposed to include in the Sphenophyllales.

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