analogy method
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2021 ◽  
Vol 12 (4) ◽  
Author(s):  
V. L. Matviychuk ◽  
O. V. Pikhalo ◽  
V. V. Minder ◽  
I. O. Sydorenko

Geoplastics, as a method of vertical planning, is gaining more and more popularity among landscape architects, because this method gives the landscape an aesthetic unity, expressiveness, and a peculiar feature. The paper considers the influence of geo-plastic changes in the relief on a person, the viewer's perception of the environment. These factors are extremely important in the creation and design of the park, they allow the key elements to be presented, while creating harmonious combinations in the space, it is admirable and it is this that encourages you to visit the landscape object. Pechersk Landscape Park is located on the picturesque slopes of the Dnieper in Kiev, has a landscape type of planning, which is characterized by large areas of lawns with groups of shrubs and trees, the lack of symmetry in the placement of alleys and other elements of free planning. The park zone itself covers an area of 32,92 hectares. Location in difficult terrain contributes to the use of geo-plastic tools, which can be used to improve and develop park space. The illuminated research is based on the analogy method, by means of which the analog elements of geoplastics are transferred to the results obtained during the field survey of the park territory on difficult terrain. Graphic materials were developed using the ArchiCad 21 software package based on the original cartographic data. A detailed analysis of the problematic aspects of the Pechersky Landscape Park identified the main tasks: adaptability to the needs of society, increasing the comfort of stay, improving the natural landscape, arranging natural zones of park relief. Techniques and methods for improving the territory were applied, such as terracing slopes, creating eco-chairs, using artificial relief in playgrounds. The impact of these changes on the stay of visitors and on the environment as a whole is summarized and predicted. The use of geoplastics in the context of the perception of landscape compositions will contribute to solving problematic relief and exposition aspects of the Pechersk Landscape Park, which will increase its recreational potential.


2021 ◽  
pp. 399-412
Author(s):  
Debabrata Podder ◽  
Santanu Chatterjee
Keyword(s):  

Author(s):  
E.S. Druzhilovskaya

Accounting for borrowing costs is undoubtedly relevant for many modern organizations. It should be noted that from this year a new federal public finance accounting standard (FAS PF) “Borrowing costs” came into force. This standard establishes updated accounting rules for borrowing costs for state (municipal) budgetary and autonomous institutions (including healthcare institutions). These rules are analyzed in this article. The research methods were analysis and synthesis, grouping method, comparison, analogy method, logical approach, systemic approach. On the basis of the research carried out, the article systematizes the types and definitions of borrowing costs provided for by the above-named federal standard. As a result, the author presents a categorical apparatus in the indicated area. In addition, the article analyzes the most important features of accounting for borrowing costs and provides examples that explain these features. The results of the study can be useful to a wide range of readers interested in the problems of modern accounting, including accounting for borrowing costs of state (municipal) budgetary and autonomous institutions (in particular, healthcare institutions), and can also be applied in the practical work of the accounting departments of these institutions and in higher education process.


2021 ◽  
pp. 103717
Author(s):  
Jiaojiao Duan ◽  
Nianping Li ◽  
Jinqing Peng ◽  
Chenhua Wang ◽  
Qingqing Liu

Author(s):  
Emilia Sergeevna Druzhilovskaya

In the previous article, we analyzed the scope and features of the formation of fair value, which is entered into the Russian accounting of inventories and property, plant and equipment of non-budgetary sphere organizations (including healthcare organizations) thanks to the Federal Accounting Standards (FAS) 5/2019 “Inventories”, 6/2020 “Property, Plant and Equipment”, and 26/2020 “Capital Investments”. This article examines the valuation techniques and hierarchy of fair value of these assets. This study is all the more relevant since the fair value is entered into the Russian accounting of inventories and property, plant and equipment of non-budgetary organizations for the first time and it is still quite unusual for many domestic accountants. Analysis, synthesis, grouping method, comparison, analogy method, logical approach, and systemic approach were used as research methods. As a result of the research carried out, the article analyzes the fundamental issues in the field of valuation techniques and hierarchy of fair value of inventories and property, plant and equipment of non-budgetary sphere organizations (including healthcare organizations), identifies the most important problems in this area and presents recommendations for their solution.


Structures ◽  
2021 ◽  
Author(s):  
George Bogdan Nica ◽  
Ruben Iacob Munteanu ◽  
Vasile Calofir ◽  
Mihail Iancovici

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