Visibility Threshold: Some Considerations on Data Mining Applied to the Study of Eblaite Society

Accounting is a routine activity. Through repetition, the scribes of the Ebla Archives (Syria, 24th cent. BCE) have been able to record thousands of transactions. They organized and stored accounting data referred to more than thirty years of the Palace G activities. The recurring textual patterns characterizing the administrative corpus are a byproduct of this routine-based approach. The ability to see recurring patterns in the textual record is fundamental when dealing with an administrative corpus: however, this ability fails when the patterns are buried in data. In this paper, I argue that theoretical aspects of data mining are not far from theoretical and methodological tenets of the historical approach. Data mining is a useful technique for the identification of document clusters and relevant information which would otherwise remain hidden. Furthermore, textual pattern recognition is critical to address topics such as the study of society: belonging to a category of complex problems, any socio-historical investigation requires dealing with multiple interconnected variables. However, not all research topics require such an approach. I define the line beyond which digital approaches are extremely useful (if not indispensable) as 'visibility threshold’. The position of this interface is relative and subjective.

Encryption Management of Accounting Data Based on DES Algorithm of Wireless Sensor Network

The emergence of wireless sensor networks connects the physical world with the information world and changes the way humans interact with nature. With the rapid development of modern information technology, accounting information systems (AIS) have emerged at the historic moment. Under the information environment, accounting data exists in paper or paperless form. The use of information technology not only brings convenient and efficient services to enterprises but also has a huge impact on the internal control of the enterprise. Because the network is open and unstable, the system is vulnerable to illegal intrusion and viruses. Based on the above background, the research content of this article is to use DES algorithm to encrypt accounting data. DES (Data Encryption Standard) encryption algorithm is a symmetric password encryption method. It has the advantages of fast encryption speed, simple and practical algorithm, and consideration of both security and efficiency requirements. This paper discusses the application of DES encryption technology to accounting data processing. To achieve data security management goals. Therefore, this paper proposes a DES algorithm based on the logistic chaotic system. Through experimental simulation, the results show that the chaotic discrete model has initial value sensitivity and iterative nonrepetition. The resulting key space is independent and random. In the application, you can perform random key input according to the performance of software and hardware, which is flexible; there is only one “1186828” in the initial DES algorithm encryption process, but each set of plain text in the improved DES algorithm corresponds to a corresponding set of keys and independence. The test results show that they are maintained between 5 and 6.6. It is proved that using the initial value sensitivity of the logistic system and using the initial value as the key can realize the secure management of accounting data on the premise of ensuring efficiency.

Die Prüfung der Zahlungsunfähigkeit mittels Algorithmen

Even after various decisions of the German Federal Court of Justice on the concept of illiquidity under insolvency law, the methodology of the test remains unclear. This also applies to the justiciability of business forecasts. The thesis examines whether and within what limits testing for illiquidity can be performed by digital analysis of accounting data. It also describes the extent to which short- and medium-term liquidity planning can be supported by quantitative forecasts. Statistical methods as well as approaches from the field of artificial intelligence are described.

THE ESSENCE OF ACCOUNTING PARADOXES

Accounting information serves as a primary source for the formation of financial statements, based on which further decisions are made. However, existing forms of financial reporting cannot fully meet the information needs of users. One of the reasons is the paradox of accounting information. Accounting paradoxes are a little-studied issue that requires proper coverage, first of all, the generation of theoretical and methodological framework, to better understand and optimize existing contradictions and controversial issues. The article describes the variety of methodological approaches to the scientific substantiation of the paradoxes of accounting information with their solutions and shortcomings. The paper highlights the economic essence of accounting paradoxes, their importance in the process of making effective management decisions, identifies the causes of formation, impact, and consequences of distortion of the information array in making rational management decisions. The role of the influence of accounting data paradoxes on the further activity of the enterprise is argued. The causal relationship between the possibility of distortion of accounting information at different stages of its formation depending on the object of accounting and its further transformation into management data is analyzed. As a result of the analysis of the outlined topic several solutions of problem questions are offered, namely: optimization of the accounting information, minimization of influence of paradoxes of the accounting information taking into account features of the account, expansion of the theoretical base.

Correlation of Coordination Abilities, Physical Qualities and Mental Processes of Football Players

The aim set out in Article research is to find new of methodical approaches to improve the methods of development of coordination abilities of young players. Despite the proven efficacy of the differentiated approach in the preparation of sports reserve, no data found, taking into account the typological features of display properties of the nervous system of children involved in football. Methods and techniques. We used statistical methods to determine the validity and reliability of the results of scientific research. Statistical analysis was performed using a personal computer Pentium- 4 and using the Microsoft standard statistical software package Excel 2007. Correlation analysis was performed using the program Bio Stat 2016. Results. Identified and synthesized a new classification of specific coordination abilities in terms of their impact on mental processes of young football players. The new data that expand and deepen the modern theory and methodology of football with new knowledge about the coordination abilities, peculiarities of the relationship indicators conditional abilities and mental processes with the indicators of specific coordination abilities of the players with strong and weak nervous system. Scientific novelty. Demonstrated prospect for a differentiated approach based on a typology. The features of the relationship of coordination abilities indicators with indicators of conditional abilities and mental processes of the players of 11-12 years with a "strong" and "weak" the nervous system. Defined "leading" and "additional" specific types of coordination abilities in different groups of players. Practical significance. Accounting data obtained as a result of the correlation analysis, in the training process of young players can provide a significant increase in the efficiency of the development process -specific coordination abilities, level of mastery of the technical and tactical methods and competitive performance, as well as improve the performance of the mental processes of children involved in football. Keywords: differentiated approach, the properties of the nervous system, coordination abilities, psychical processes

Organizational and Methodical Aspects of Accounting for Fixed Assets of Economic Entities in Various Areas of Activity

The authors propose a differentiated approach to the organization of fixed assets accounting, which consists in structuring the account 01 “Fixed assets” depending on their areas of activity of economic entities. This article also substantiates the composition of analytical accounts of fixed assets in the context of factors affecting the accounting. The study was carried out on an urgent topic - the accounting of fixed assets is undergoing changes due to legislative innovations. In addition, organizational and economic aspects and factors of a specific, industry-specific nature are of no small importance when building a system of accounting for fixed assets. The analysis of the role and significance of the influence of the characteristics of various types of activities of economic entities on the accounting of fixed assets allows us to identify the directions and methods, the use of which will ensure a positive dynamics of the efficiency of the use of fixed assets and the growth of labor productivity. In the course of the research, general scientific methods of cognition were used, such as analysis and synthesis, consistency and complexity, analogy, comparative and logical approach. The organizational and methodological provisions developed by the authors of the article contribute to the development of the methodology of accounting for fixed assets of economic entities engaged in various types of activities. Some of the results of this study can serve as a vector for further practical and theoretical developments, increase the transparency, relevance, and analyticity of information about the activities of an economic entity based on accounting and management accounting data. The recommendations and approaches proposed by the authors of the article can be applied as a basis for improving the accounting and methodological support for the management of fixed assets of an economic entity.

PROCEDURAL AND ACCOUNTING TRANSFORMATION AS AN IMPERATIVE STAGE OF DIGITAL AUDIT

The current state and prospects of digital audit implementation are studied. The content and specifics of the process of accounting transformation, its stages, features of implementation in terms of exchange of large arrays of information are highlighted. The main problems that create microprocesses of manual accounting and administration in the framework of outdated methods of transmission of accounting data are revealed. It is proved that the implemented automation of microprocesses, starting from the level of information exchange, is the primary but imperative stage of the transition to digital audit.

Legal problems of digitalization of ecological accounting data

The article raises the question of the need to introduce into legal circulation the term «environmental accounting», which has existed in economics since the 70s of the twentieth century, and in environmental law - under the name «state accounting in the field of environment». As for domestic legislation, there is no unifying for many types of cadasters, registers, registers, reports, etc. information of ecological nature name. It is established that in the system of domestic legislation the legal regulation, within the outlined subject, is subject to cadasters of natural resources, the account of objects harmful to environment, the account of substances harmful to environment, and also factors of harmful influence on environment (chemical, physical, biological). Unfortunately, many of these credentials are closed, incomplete, or non-existent. At the same time, at the international and European level, these processes are developing rapidly and today there is a need to expand such data by including in the relevant accounting resources information and issued permits for the use of natural resources, payment of environmental fees, fines, environmentally friendly products, etc. Based on this, a proposal is made on the need to systematize domestic legislation on environmental accounting, by developing and adopting a special legal act that would meet international and European requirements in this area. There is also a proposal on the need to transform the provisions of Articles 23 and 24 of the Law of Ukraine «On Environmental Protection» by merging them and expanding the content, including all types of environmental accounting. It was found that Ukraine has already begun the process of adapting legislation on this issue, in particular, by setting requirements for digitization of all environmental data, i.e. the creation of a single environmental electronic platform, which today is only in its infancy. Keywords: ecological accounting, cadasters, registers, registers, digitalization, systematization of legislation

FACTORS OF EVALUATION OF BREEDING BULLS AND MANAGEMENT OF BREEDING POPULATIONS

В статье рассмотрены цифровой формат оценки племенной ценности инбредных быков-производителей по качеству потомства и ее влияние на последующие поколения животных. Выявление инбредного гетерозиса у производителей помогает сделать оценку быков по качеству потомства более информативной за счет определения глубины изменения параметров генетической структуры популяции и степени увеличения частоты рецессивных генов в подконтрольных популяциях. Одной из причин значительной разницы в удое, МДЖ и МДБ российских и американских коров голштинской породы являлась их удаленность от родоначальника. Другой причиной считается стремление селекционеров к инбридингу на выдающихся предков, однако в случае инбредного гетерозиса высокие показатели родителей быстро затухают в последующих поколениях потомков. Исследования были проведены в хозяйствах Московской области малой и средней производственной мощности. Для сравнения проанализированы результаты оценки быков-производителей из США и других стран с высокоразвитым молочным скотоводством. Методами изучения были имитационный и регрессионный анализ данных первичного зоотехнического учета и собственных исследований. Эксперимент показал, что быки-производители с высокими степенями родства уменьшали изменчивость признаков молочности среди дочерей: по удою — на 77,9%; по МДЖ — на 33,4%; по МДБ — на 36,0%, по сравнению с отцами, имеющими низкие степени родства. При этом в их поголовье в первом поколении повышается генетический тренд по удою на 14,3—21,4%, а племенная ценность — на 10,8—26,8%. В настоящее время в зарубежных популяциях голштинской породы широко применяют геномный метод оценки племенной ценности, при котором не требуется информация о родословных животных и не учитывается степень их родства, что отрицательно влияет на получение высококачественного потомства. Повышение племенной ценности по признакам в популяции сыновей и внуков быков-лидеров породы угасает, если в генофонде родителей имел место инбредный гетерозис. The article considers of the inbred breeding bulls breeding value by offspring quality and its impact on subsequent generations of animals’ digital format assessing. Identification of inbred heterosis helps to make the bulls’ assessment by the offspring quality more informative, by determining the depth of changes in the genetic structure of the population parameters and the recessive genes at populations frequency degree increase controlling. One of the reasons for the significant difference in milk yield, MJ and MDB of Russian and American Holstein cows was their distance from the ancestor. Another reason is considered to be of the breeders to inbreeding for outstanding ancestors’ desire, but in the case of inbred heterosis, high rates of parents quickly fade in descendants in subsequent generations. The research was carried out in the farms of the Moscow region of small and medium production capacity. For comparison, the results of the evaluation of breeding bulls in the United States and other countries with highly developed dairy cattle breeding were analyzed. The research methods were simulation and regression analysis of primary zootechnical accounting data and authors’ own research. Experimental data showed that breeding bulls with high degrees of relation reduced the variability of milk production among daughters by milk yield in 77.9%: for MJ in 33.4%; for MDB in 36.0% in compared with fathers with relation’s low degrees. At the same time, in livestock’s first generation, the genetic trend in milk yield increases in 14.3—21.4%, and the breeding value in 10.8—26.8%. Currently, the genomic method of assessing the breeding value is widely used in foreign populations of the Holstein breed, which does not require information about the pedigrees of animals, and does not take into account the degree of their kinship, which negatively affects the production of high-quality offspring. The breeding qualities of the sons of the bull leaders of the breed are quickly disabled the surge of increased breeding value by signs in the population of sons and grandchildren of bulls-leaders of the breed is fading if inbred heterosis took place in the parents' gene pool.