REGISTRY AND SETTLEMENT OF ACCOUNTING COSTS IN THE FUNCTIONING OF A COMPANY (SELECTED ISSUES)

2016 ◽  
Vol 3 (1) ◽  
pp. 7-19
Author(s):  
Tomasz Wołowiec ◽  
Janusz Soboń
Keyword(s):  
Social Security ◽  
Cost Accounting ◽  
Current Period ◽  
Definition Of ◽  
A Company

The method of recognition and classification of costs should be clearly described in the company rules of accounting. This follows directly from Article. 10 of the Accounting Act of 29 September 1994. In a cost accounting processes we must first determine whether the expenditure meets the definition of costs relates to the current period or should be settled in time and which kind of activity should be subordinated. Operating expenses include costs by type (cushioning materials and energy, outsourced services, wages, taxes and fees, social security and other benefits, other costs) and the value of goods sold and materials at purchase prices or acquisition.

Process Organization as a Determinant on Team Development and Maturity

2000 ◽  
Vol 44 (12) ◽  
pp. 2-575-2-578
Author(s):  
Georg Stawowy ◽  
Holger Luczak
Keyword(s):  
Work Organization ◽  
Team Work ◽  
Psychological Development ◽  
Team Development ◽  
Social Psychological ◽  
Definition Of ◽  
A Company ◽  
Strategic Goal

Numerous German companies experience a slow down in team work two to three years after the implementation. Therefore, stability of work organization gains importance as a strategic goal. Based on a literature review on team development a model to describe team development as a basis for the definition of team maturity is presented in this paper. Furthermore, a classification of team tasks in addition to a chosen model of team development lead to a model to explain the relationships among process organization, team tasks and the level of social-psychological development. The underlying hypothesis are finally formulated. Following, a company case study with 28 teams has been conducted to research the tasks within a flow production line and to assess in 48 interviews with members of 14 teams the achieved level of team maturity.

scholarly journals СТРОКИ У ПРАВІ СОЦІАЛЬНОГО ЗАБЕЗПЕЧЕННЯ: ЇХ МІСЦЕ В СИСТЕМІ ЮРИДИЧНИХ ФАКТІВ

2019 ◽  
pp. 56-60
Author(s):  
О. В. Гоц-Яковлєва
Keyword(s):  
Social Security ◽  
Time Limits ◽  
Definition Of ◽  
Legal Fact

The article is an attempt to address the issues of determining the time limits applicable to social security law in the system of legal facts. To achieve this goal, the definition of a term by the concept of legal fact is given, the classification of legal facts on the basis of volitional signs on events and actions is analyzed, the expediency of assigning terms to facts-events absolute or relative, depending on the influence of subjects at the beginning of these periods is proved.

sub-committee on the general chart of accounts and financial statements, headed by Lemoine and Pujol; and the sub-committee on cost accounting, headed by Martin [Brunet, 1951, p. 166]. The committee had to focus on accounting in industrial and commercial businesses as the starting point of what would ulti­ mately become a national rationalization of accounting. More, specifically, the accounting system chosen had to be simple, com­ plete and flexible enough to be applied to large companies as well as to the more numerous small and medium-sized companies. Finally, the orientation chosen by the plan’s designers was towards the determination of financial results for investors and creditors (particularly banks), and the determination of product costs for pricing purposes. Although finding a plan suitable for national accounting was not the primary goal of the committee, several measures were nonetheless adopted which stressed the economic orientation of the accounting reform. The economic concerns of the designers were reflected in the following features of the plan: 1. Classification of companies’ assets according to their eco­ nomic function or location; 2. In the balance sheet, grouping of accounts into classes that reflected the accounts’ economic function: permanent capi­ tal, long-term assets, inventories, third-party accounts and financial accounts; 3. The classification of expenses by type, which provided the necessary elements for the study of the economic situation at the company, industry and national levels; 4. The production of information on company operations to complete the financial statements, such as endorsements and commitments, or to facilitate the analysis of certain elements of the balance sheet (depreciation, fixed assets, provisions). Contents o f the 1947 Plan The plan constituted a complete set of accounting procedures, including [Veyrenc, 1950?; Retail, 1951]: 1. A definition of financial and cost accounting; 2. A chart of accounts (see Appendix) and related terminol­ ogy; 3. A list of the accounts and how they interact; 4. General rules for the application of the plan; 5. Valuation rules for assets; 6. Rules for determining depreciation and provisions;

2014 ◽  
pp. 345-345
Keyword(s):  
Balance Sheet ◽  
Financial Statements ◽  
Cost Accounting ◽  
Third Party ◽  
Starting Point ◽  
Complete Set ◽  
Definition Of ◽  
Product Costs

Development and Evaluation of Fuzzy Criteria for the Diagnosis of Rheumatoid Arthritis

1996 ◽  
Vol 35 (04/05) ◽  
pp. 334-342 ◽  
Author(s):  
K.-P. Adlassnig ◽  
G. Kolarz ◽  
H. Leitich
Keyword(s):  
Rheumatoid Arthritis ◽  
Reference Model ◽  
American Rheumatism Association ◽  
Uniform Definition ◽  
Sensitivity Rate ◽  
Fuzzy Techniques ◽  
Definition Of ◽  
Different Levels ◽  
Specificity Rate

Abstract:In 1987, the American Rheumatism Association issued a set of criteria for the classification of rheumatoid arthritis (RA) to provide a uniform definition of RA patients. Fuzzy set theory and fuzzy logic were used to transform this set of criteria into a diagnostic tool that offers diagnoses at different levels of confidence: a definite level, which was consistent with the original criteria definition, as well as several possible and superdefinite levels. Two fuzzy models and a reference model which provided results at a definite level only were applied to 292 clinical cases from a hospital for rheumatic diseases. At the definite level, all models yielded a sensitivity rate of 72.6% and a specificity rate of 87.0%. Sensitivity and specificity rates at the possible levels ranged from 73.3% to 85.6% and from 83.6% to 87.0%. At the superdefinite levels, sensitivity rates ranged from 39.0% to 63.7% and specificity rates from 90.4% to 95.2%. Fuzzy techniques were helpful to add flexibility to preexisting diagnostic criteria in order to obtain diagnoses at the desired level of confidence.

ABOUT THE PROBLEM OF CLASSIFICATION OF THE CONCEPTS OF INFORMATICS STUDIED AT SECONDARY SCHOOL

2018 ◽  
pp. 4-7
Author(s):  
S. I. Zenko
Keyword(s):  
Secondary School ◽  
Foreign Language ◽  
Computer Science ◽  
Parts Of Speech ◽  
The Third ◽  
The Cross ◽  
Definition Of

The article raises the problem of classification of the concepts of computer science and informatics studied at secondary school. The efficiency of creation of techniques of training of pupils in these concepts depends on its solution. The author proposes to consider classifications of the concepts of school informatics from four positions: on the cross-subject basis, the content lines of the educational subject "Informatics", the logical and structural interrelations and interactions of the studied concepts, the etymology of foreign-language and translated words in the definition of the concepts of informatics. As a result of the first classification general and special concepts are allocated; the second classification — inter-content and intra-content concepts; the third classification — stable (steady), expanding, key and auxiliary concepts; the fourth classification — concepts-nouns, conceptsverbs, concepts-adjectives and concepts — combinations of parts of speech.

ASPECTS IN BUILDING A COMPANY WEB-SITE AND ITS ROLE FOR THE DEVELOPMENT OF BUSINESS

2018 ◽  
pp. 117-124
Author(s):  
Petar Halachev ◽  
Victoria Radeva ◽  
Albena Nikiforova ◽  
Miglena Veneva
Keyword(s):  
Life Cycle ◽  
Web Site ◽  
The Internet ◽  
A Company ◽  
The Web ◽  
Design Construction ◽  
Made In ◽  
Site Types

This report is dedicated to the role of the web site as an important tool for presenting business on the Internet. Classification of site types has been made in terms of their application in the business and the types of structures in their construction. The Models of the Life Cycle for designing business websites are analyzed and are outlined their strengths and weaknesses. The stages in the design, construction, commissioning, and maintenance of a business website are distinguished and the activities and requirements of each stage are specified.

Determining the discount rate when evaluating trade organizations: Some features

2020 ◽  
Vol 13 (1) ◽  
pp. 71-84
Author(s):  
E.A. Grigor'eva ◽  
A.S. Buzhikeeva
Keyword(s):  
Discount Rate ◽  
Economic Activity ◽  
Systems Approach ◽  
Market Value ◽  
Additional Risk ◽  
Evaluation Procedures ◽  
Analytical Research ◽  
Definition Of ◽  
Traditional Approaches

Subject. This article deals with the issues of determining the market value of the trading business, taking into account a number of characteristics. Objectives. The article aims to develop certain provisions of the methodology and practice of evaluating the business of trading organizations, namely, taking into account the additional risk of inventory feasibility when calculating the discount rate. Methods. For the study, we used a systems approach, and the cognition, and economic and analytical research methods. Results. The article presents a three-tiered classification of stocks and a definition of risk based on the criteria for dividing stocks by purpose, degree of implementation, and shelf life in accordance with the scale. Based on the classification, the article offers certain recommendations for determining the discount rate when evaluating trading organizations, aimed at taking into account additional risk. Conclusions. Various evaluation procedures within the framework of traditional approaches and methods in relation to trading organizations do not take into account risk specific to this type of economic activity. The proposed methodology for calculating the discount rate for trade organizations takes into account the features of their functioning.

State Failure and the Political Violence Phenomenon: A Comparative Analysis of Iraq and Syria Cases

2016 ◽  
Vol 4 (2) ◽  
pp. 170 ◽  
Author(s):  
K. Eylem Özkaya Lassalle
Keyword(s):  
Cold War ◽  
Political Violence ◽  
State Failure ◽  
The Political ◽  
Collective Violence ◽  
Short Run ◽  
Definition Of ◽  
The Cold War

The concept of failed state came to the fore with the end of the Cold War, the collapse of the USSR and the disintegration of Yugoslavia. Political violence is central in these discussions on the definition of the concept or the determination of its dimensions (indicators). Specifically, the level of political violence, the type of political violence and intensity of political violence has been broached in the literature. An effective classification of political violence can lead us to a better understanding of state failure phenomenon. By using Tilly’s classification of collective violence which is based on extent of coordination among violent actors and salience of short-run damage, the role played by political violence in state failure can be understood clearly. In order to do this, two recent cases, Iraq and Syria will be examined.

ECOLOGICAL SIGNIFICANCE OF PHEROMONES

2020 ◽  
Vol 6 (2) ◽  
pp. 64-68
Author(s):  
Nondira Khondhodjayeva ◽  
◽  
Nurmamat Rajabov ◽  
Keyword(s):  
Biological Significance ◽  
Ecological Significance ◽  
Definition Of

This article reveals the essence of the concept of "pheromones" and their biological significance. In the article variants of their application in agriculture for struggle against insects-pests are presented. The definition of term and classification of pheromones and their types are given: feromons of insects, feromons of fish, feromons of vertebrates, feromons of humans, fermons of plants, sexual feromons, anxiety feromons, trace feromons, epidemic feromons and their functions and significance for the representative's organism and the environment as a whole

(A review). BRAUN-BLANQUETIA. Recueil de travaux de geobotanique / review of geobotanical monographs. Vol. 46. Centenaire de la phytosociologie. CAMERINO, 2010. 423 p.

2011 ◽  
pp. 143-147
Author(s):  
L. G. Naumova ◽  
V. B. Martynenko ◽  
S. M. Yamalov
Keyword(s):  
Plant Association ◽  
Northern Asia ◽  
The Third ◽  
International Botanical ◽  
International Botanical Congress ◽  
History Of ◽  
Definition Of

Date of «birth» of phytosociology (phytocenology) is considered to be 1910, when at the third International Botanical Congress in Brussels adopted the definition of plant association in the wording Including Flaó and K. Schröter (Flahault, Schröter, 1910; Alexandrov, 1969). The centenary of this momentous event in the history of phytocenology devoted to the 46th edition of the Yearbook «Braun-Blanquetia», which began to emerge in 1984 in Camerino (Italy) and it has a task to publish large geobotanical works. During the years of the publication of the Yearbook on its pages were published twice work of the Russian scientists — «The steppes of Mongolia» (Z. V. Karamysheva, V. N. Khramtsov. Vol. 17. 1995), and «Classification of continental hemiboreal forests of Northern Asia» (N. B. Ermakov in collaboration with English colleagues and J. Dring, J. Rodwell. Vol. 28. 2000).

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