Accounting support of the strategic analysis of activity of the extractive industry enterprises and development of quarries depending on solvency of buyers

The branch features of functioning the enterprises of the extractive industry influencing the organization of the account, the analysis and audit are established: limited stocks of minerals influence the actual period of functioning of the enterprise; seasonal demand for products; complex production; the location of the enterprise in relation to settlements must be consistent with the safety of the technological process for the environment, people; obtaining special permits for legitimate subsoil use. The elements of accounting policy as a tool for the actual reflection of contractual and depreciation policy in the financial statements are described. It was found that all surveyed companies apply a uniform depreciation policy. Given the seasonal nature of production and underutilization of capacity, it is proposed to move to the application of intensive depreciation policy. This will allow you to clearly plan the timing of equipment upgrades and the cost of own or borrowed funds for its implementation Stages of assessment of buyers’ solvency are offered. The first stage involves establishing the degree of implementation of agreements between buyers and the mining industry. The second stage involves determining the completeness of the provision of cash or non-cash proceeds from sales based on the establishment of correlations between the indicators of the statement of financial performance and the statement of cash flows. The third stage involves establishing the increase in receivables for sold products, goods, works, services for the reporting period and the share of the increase in receivables in the net income from sales for the reporting period.

Price discrimination in informal labor markets in Bogotá: an audit experiment during the 2018 FIFA World Cup

We conducted an audit experiment to examine whether street vendors in Bogotá (Colombia) exert price discrimination based on buyers’ attributes, such as gender and nationality, and based on product characteristics, such as the increasing marginal valuation of items needed to complete a collection. We exploited the seasonal demand for album stickers related to the FIFA World Cup Russia 2018. In our within-subjects design, experimenters carried out in-person audits and quoted a pre-determined list of missing stickers. They interacted with 59 sticker vendors located in five geographic clusters and collected 287 vendor–buyer interactions. We find that prices quoted to foreign buyers are higher than prices quoted to Colombian buyers. By contrast, we do neither find evidence supporting direct gender-based discrimination, nor that vendors charge a higher price per sticker when the list of missing stickers is shorter. We complement the study with a qualitative analysis based on interviews that reveal vendors’ pricing strategies, their awareness of price discrimination, and the trade of counterfeits. The qualitative results suggest that price discrimination appears to be unconscious.

Habitat use and space preferences of Eurasian Bullfinches (Pyrrhula pyrrhula) in northwestern Iberia throughout the year

Background For all vertebrates in general, a concerted effort to move beyond single season research is vital to improve our understanding of species ecology. Knowledge of habitat use and selection by Eurasian Bullfinches (Pyrrhula pyrrhula) is limited with regard to the non-breeding season. To date, research on the habitat of the Iberian subspecies iberiae consists of very general descriptions. In relation to space use, only broad features are available for the entire distribution range of Eurasian Bullfinches, including Iberia. Methods In this study, seasonal preferences regarding habitat and space in a population of Eurasian Bullfinches are examined for the first time in the Iberian Peninsula, through direct observation during a six-year period. The essential habitat components, substrate selection and perch height were assessed. Results Hedgerows were the key essential habitat component for bullfinches during all seasons. Nevertheless, small poplar plantations became increasingly important from winter to summer-autumn. Bullfinches perched mostly in shrubs/trees throughout the year, but there were significant seasonal changes in substrate use, ground and herbs being of considerable importance during spring-summer. Throughout the year, over half of the records corresponded to feeding, reaching almost 90% in winter. Generally, bullfinches perched noticeably lower while feeding. Male bullfinches perched markedly higher than females, notably singing males in spring-summer. Juveniles perched at a height not much lower than that of males. In all seasons, males tended to feed at greater heights than females. Bullfinches of different ages and sexes were seen bathing in all seasons except winter. Conclusions Hedgerow habitat in general appeared to be valuable for bullfinches throughout the year. In summer and autumn, they selected sites with an abundance of food and shade, as well as shelter, a much-needed requirement for fledglings and moulting individuals. There was usually a close link between the most used and most consumed plant species in each season. Males appeared to assume a more important role in vigilance, and often they accompanied dependent young in June and July. Bullfinch conservation strategies should consider seasonal demand for habitat and space.

MUSHROOM FARMING IN IRAN: A CASE STUDY OF TEN IRANIAN MUSHROOM COMPANIES

In terms of mushroom production, Iran is one of the leading countries in the world as mushrooms productions play an utmost important role in non-oil export in the country. Therefore, this study aimed to evaluate the financial aspect of mushroom cultivation in Iran. To this end, the current study sought to find the operational costs and potential revenue of mushroom cultivation in Iran. This qualitative experimental study, using in-depth semistructured interviews with mushroom producers, examines their current situation in Iran. The findings show that mainly two types of mushrooms are produced in Iran, namely Agaricus bisporus (champions) and oyster mushrooms. It is also revealed that although the number of oyster mushroom production units is increasing every year, the profitability of Agaricus bisporus in Iran is higher. Despite the industry's profitability in Iran, mushroom growers in Iran are dissatisfied with their business and cite a number of reasons, including low profitability, low demand, seasonal demand, limited transportation, and economic instability

Implementing Production of Seasonal Demand Goods at Industrial Enterprises

The paper states an industrial engineering problem concerning industrial enterprises manufacturing goods for seasonal industries and activities. We developed a method for selecting optimum enterprise production capacity and forming a production plan that allows for meeting seasonal increases in demand, simultaneously ensuring rational utilisation of human resources, manufacturing equipment and storage facilities. The basis of the method is seeking the production volume function by minimising total expenditures for storage and manufacturing of goods, provided the seasonal demand is fully met over the whole period. We present a numerical implementation algorithm for our method and a calculation example. The main stages of the algorithm are as follows: setting the demand function; computing the core production capacity as dictated by steady equipment utilisation; varying the production plan until the minimum total expenditure condition is met. We ran a series of simulations that allowed us to establish the function describing the optimum production capacity as a fraction of the core capacity for various ratios of manufacturing expenditures to storage expenditures, and as a function of the overpayment rate for additional capacities