scholarly journals Improving the Classification of Digital Marketing Tools for the Industrial Goods Promotion in the Globalization Context

2020 ◽  
Vol 11 (4) ◽  
pp. 42
Author(s):  
Anna Rosokhata ◽  
Olena Rybina ◽  
Anna Derykolenko ◽  
Viktoriia Makerska
Keyword(s):  
Pairwise Comparison ◽  
Digital Tools ◽  
Digital Marketing ◽  
Digital Tool ◽  
Effective Implementation ◽  
World Markets ◽  
Importance Factor ◽  
The Cost ◽  
The Impact

In today's environment, the use of digital marketing tools is of great importance for domestic manufacturers, as it allows them to promote their products to the world markets quickly, with a relatively small cost, to provide target audience influence, to form and enhance their own image, as well as the image of their products, etc. The constant updating of the Digital Marketing tools and the disagreement among scientists regarding the systematization and classification of the objects of the digital environment need further consideration. The authors attempt to further develop the classification of digital marketing tools in the terms of identifiing new classification attribute "By type of mediation", which contributes to further systematization of digital tools, deepening understanding of the impact of various tools (direct, indirect), the degree of their specialization and economic interest, that makes possible their effective implementation at different entities. The comparative analysis of the main digital tools is being held resulting in defining their characteristics and the peculiarities of application. It is suggested to determine the importance factor of using each digital tool to promote industrial production by the method of pairwise comparison. It is proposed to consider the importance factor of using a particular digital tool when calculating the cost-effectiveness of using it.

scholarly journals Classification of Hematoxylin and Eosin-Stained Breast Cancer Histology Microscopy Images Using Transfer Learning with EfficientNets

2021 ◽  
Vol 2021 ◽  
pp. 1-17
Author(s):  
Chanaleä Munien ◽  
Serestina Viriri
Keyword(s):  
Breast Cancer ◽  
Human Error ◽  
Final Diagnosis ◽  
Normalization Method ◽  
Fine Tuning ◽  
In Situ Carcinoma ◽  
Hematoxylin And Eosin ◽  
The Cost ◽  
The Impact

Breast cancer is a fatal disease and is a leading cause of death in women worldwide. The process of diagnosis based on biopsy tissue is nontrivial, time-consuming, and prone to human error, and there may be conflict about the final diagnosis due to interobserver variability. Computer-aided diagnosis systems have been designed and implemented to combat these issues. These systems contribute significantly to increasing the efficiency and accuracy and reducing the cost of diagnosis. Moreover, these systems must perform better so that their determined diagnosis can be more reliable. This research investigates the application of the EfficientNet architecture for the classification of hematoxylin and eosin-stained breast cancer histology images provided by the ICIAR2018 dataset. Specifically, seven EfficientNets were fine-tuned and evaluated on their ability to classify images into four classes: normal, benign, in situ carcinoma, and invasive carcinoma. Moreover, two standard stain normalization techniques, Reinhard and Macenko, were observed to measure the impact of stain normalization on performance. The outcome of this approach reveals that the EfficientNet-B2 model yielded an accuracy and sensitivity of 98.33% using Reinhard stain normalization method on the training images and an accuracy and sensitivity of 96.67% using the Macenko stain normalization method. These satisfactory results indicate that transferring generic features from natural images to medical images through fine-tuning on EfficientNets can achieve satisfactory results.

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.

scholarly journals Measuring the Cost of Noise Pollution and Its Impact in Reducing Corporate Profits, Income Tax Collections, the Treasury, the National Economy and the Welfare of Society

2019 ◽  
Vol 11 (5) ◽  
pp. 59
Author(s):  
Ali Mustafa Magablih
Keyword(s):  
National Economy ◽  
Noise Pollution ◽  
Industrial Enterprises ◽  
Staff Performance ◽  
Phosphate Mines ◽  
The Cost ◽  
Corporate Profits ◽  
The Impact

The aim of this study to define the concept of noise pollution and the cost of pollution from noise, it also aims to explain the cost of noise pollution on the profits of industrial enterprises, in addition to the recognition of the role of the Jordan Phosphate Mines Company to reducing the impact of noise pollution on workers, as well as the role played by the reduction of the costs of pollution and its impact on the profits of noise pollution to reducing treasury revenues.   And therefore could not measure the impact of the company incurring the costs caused by noise pollution on company profits in the absence of a clear classification of the causes of the cost and thus the difficulty of measuring the impact on the profits of the company, the results of the study also indicated that there are costs of noise pollution and a clear impact on the profits of the company. This study focuses on the economic and social aspects which are of crucial importance in noise pollution that strongly affect the performance of the workers, the profits of industrial enterprises, and concludes that the noise pollution impact on staff performance and production as well as tax collections, the treasury and the national economy.

Does digitalising the supply chain contribute to its resilience?

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Dorsaf Zouari ◽  
Salomée Ruel ◽  
Laurence Viale
Keyword(s):  
Supply Chain ◽  
Structural Equation ◽  
Positive Impact ◽  
Digital Tools ◽  
Digital Tool ◽  
Content Type ◽  
Supply Chain Resilience ◽  
Equation Modelling ◽  
The Impact ◽  
Practical Implications

PurposeSupply chain resilience (SCR) is a key concept for managers who wish to develop the capacity to enhance their supply chain’s (SC’s) ability to cope with unexpected turbulence. SC digital tools are often seen as a solution that provides more visibility, anticipation and collaboration (SCR capability factors). The purpose of this paper is to investigate the link between SCR and SC digitalisationDesign/methodology/approachA sample was considered with 300 managers in the field of SCM, and the results were analysed using factor analysis and structural equation modelling (SEM). SEM was employed to test the impact of the degree of digital maturity and SC digital tools on SCR.FindingsSC digitalization is characterised by the degree of digital maturity and the adoption of SC digital tools. The degree of digital maturity has a strong influence on digital tool adoption. SCR is positively impacted by both the degree of digital maturity and the adoption of digital tools.Research limitations/implicationsThe findings do not indicate which tools contribute the most to SCR.Practical implicationsManagers should reflect on the need to continue digitalizing their SCs if they want greater SCR in the current uncertain environment.Originality/valueThis is the first quantitative study that focuses on assessing the impact of the degree of digital maturity and the SC digital tools adopted on SCR. Validation of the hypotheses model confirms the positive impact of SC digitalisation on SCR for researchers and managers.

scholarly journals THE INFLUENCE OF DISTRIBUTION OF OVERHEAD COSTS ON THE FINANCIAL RESULT OF THE ENTERPRISE

2020 ◽  
Author(s):  
Lyudmila Babenko ◽  
◽  
Valentina Vasilyeva ◽  
Еlena Коnovalova ◽  
Yuliia Romanchenko ◽  
...  
Keyword(s):  
Production Capacity ◽  
Correlation Method ◽  
Optimal Number ◽  
Manufacturing Companies ◽  
Net Profit ◽  
Normal Production ◽  
The Cost ◽  
The Impact ◽  
Financial Result

The influence of accounting methods, approaches to the classification of overhead costs and the choice of the basis of their distribution on the formation of reporting indicators has been considered in the course of the research. Different approaches to determining such factors as normal production capacity have been analyzed. The connection between the bases of distribution of overhead costs and production capacity have been considered. It has been noted that the procedure for determining the normal production capacity and the identification of distribution bases should be recorded in the accounting policy of the enterprise. The authors determined that for the division of overhead costs into variables and constants it is necessary to use special methods to reveal the role of costs relative to the volume of activity (methods of technological rationing, analysis of accounts, high / low point method, correlation method, regression analysis, etc.). However, in practice, manufacturing companies rarely distribute costs by these methods, and usually use approximate calculations. Therefore, the authors suggest ways to improve the classification of overhead costs, which contains the optimal number of features, taking into account the organizational structure and peculiarities of the enterprise, as well as detailing the Chart of Accounts to specify items of overhead costs. Most scientists discuss the feasibility of allocating fixed overhead costs, but the question of the impact of such allocation on the final financial result of the enterprise is not fully disclosed. Today, this issue is the most relevant and especially important, because it depends on the completeness of the inclusion of overhead costs in the cost composition of output and, as a result, which lead to reduction or increasement of net profit, which is the source of further operation of the enterprise. The company can independently choose the methods of cost accounting, taking into account their characteristics and correlate them with the requirements and outcomes that the company expects to receive as a result of their use. Thus, the impact of overhead costs on the method of calculating the total costs (Absorption Costing) and the method of calculating variable costs (Variable Costing) on the formation of the financial result of enterprises have been considered in the article. In general, in our opinion, none of the methods gives an absolutely relevant result, so the management system should combine the basic concepts of standard accounting, with respect to the modern international methodological approaches.

scholarly journals THE IMPACT OF SUPPLY CHAIN COST ON THE PRICE OF THE FINAL PRODUCT

2014 ◽  
Vol 12 (1) ◽  
pp. 109-126 ◽  
Author(s):  
Indrė Lapinskaitė ◽  
Justina Kuckailytė
Keyword(s):  
Supply Chain ◽  
Manufacturing Companies ◽  
The Cost ◽  
The Impact ◽  
The Relationship

Nowadays, as consumption and production are growing enormously fast, companies are seeking for costs reduction aimed at ensuring competitiveness. In manufacturing companies, supply chain expenses play a colossal role in the cost of the final product. This paper focuses on the main processes in the logistics chain and their components. The authors analyse the relationship between the supply chain expenses and the price of the final product, the classification of logistics chain costs and their minimization as an assumption for the competitiveness of the final price.

Demonstrating Nutrient Cost Gradients: A Brooklyn Case Study

2014 ◽  
Vol 84 (5-6) ◽  
pp. 244-251 ◽  
Author(s):  
Robert J. Karp ◽  
Gary Wong ◽  
Marguerite Orsi
Keyword(s):  
Low Income ◽  
Energy Content ◽  
Food Selection ◽  
The United States ◽  
United States Department ◽  
Micronutrient Deficiencies ◽  
Caloric Density ◽  
Low Income Families ◽  
The Cost ◽  
The Impact

Abstract. Introduction: Foods dense in micronutrients are generally more expensive than those with higher energy content. These cost-differentials may put low-income families at risk of diminished micronutrient intake. Objectives: We sought to determine differences in the cost for iron, folate, and choline in foods available for purchase in a low-income community when assessed for energy content and serving size. Methods: Sixty-nine foods listed in the menu plans provided by the United States Department of Agriculture (USDA) for low-income families were considered, in 10 domains. The cost and micronutrient content for-energy and per-serving of these foods were determined for the three micronutrients. Exact Kruskal-Wallis tests were used for comparisons of energy costs; Spearman rho tests for comparisons of micronutrient content. Ninety families were interviewed in a pediatric clinic to assess the impact of food cost on food selection. Results: Significant differences between domains were shown for energy density with both cost-for-energy (p < 0.001) and cost-per-serving (p < 0.05) comparisons. All three micronutrient contents were significantly correlated with cost-for-energy (p < 0.01). Both iron and choline contents were significantly correlated with cost-per-serving (p < 0.05). Of the 90 families, 38 (42 %) worried about food costs; 40 (44 %) had chosen foods of high caloric density in response to that fear, and 29 of 40 families experiencing both worry and making such food selection. Conclusion: Adjustments to USDA meal plans using cost-for-energy analysis showed differentials for both energy and micronutrients. These differentials were reduced using cost-per-serving analysis, but were not eliminated. A substantial proportion of low-income families are vulnerable to micronutrient deficiencies.

TRANSFER FİYATLAMA UYGULAMASININ İŞLETME PERFORMANSINA ETKİSİ VE VERGİSEL AÇIDAN DEĞERLENDİRİLMESİ

2014 ◽  
Vol 1 (2) ◽  
pp. 187
Author(s):  
Serdar KUZU
Keyword(s):  
Business Performance ◽  
Transfer Pricing ◽  
Tax Law ◽  
Economic Activities ◽  
Tax System ◽  
Goods And Services ◽  
Tax Legislation ◽  
International Transactions ◽  
The Cost ◽  
The Impact

The size of international trade continues to extend rapidly from day to day as a result of the globalization process. This situation causes an increase in the economic activities of businesses in the trading area. One of the main objectives of the cost system applied in businesses is to be able to monitor the competitors and the changes that can be occured as a result of the developments in the sector. Thus, making cost accounting that is proper according to IAS / IFRS and tax legislation has become one of the strategic targets of the companies in most countries. In this respect, businesses should form their cost and pricing systems according to new regulations. Transfer pricing practice is usefull in setting the most proper price for goods that are subject to the transaction, in evaluating the performance of the responsibility centers of business, and in determining if the inter-departmental pricing system is consistent with targets of the business. The taxing powers of different countries and also the taxing powers of different institutions in a country did not overlap. Because of this reason, bringing new regulations to the tax system has become essential. The transfer pricing practice that has been incorporated into the Turkish Tax System is one of the these regulations. The transfer pricing practice which includes national and international transactions has been included in the Corporate Tax Law and Income Tax Law. The aim of this study is to analyse the impact of goods and services transfer that will occur between departments of businesses on the responsibility center and business performance, and also the impact of transfer pricing practice on the business performance on the basis of tax-related matters. As a result of the study, it can be said that transfer pricing practice has an impact on business performance in terms of both price and tax-related matters.

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