Improvement of the mechanism of management accounting of enterprise expenses in the conditions of clusterization

The object of research is the implementation of clustering of the economy as an effective mechanism for management accounting of the costs of enterprises. One of the most problematic areas is the identification of the main priority areas of clustering the economy, which will actively influence the development of management accounting of enterprises' costs. The use of a cluster mechanism for management cost accounting, thanks to management, information, personnel, financial, investment, and innovation potential, will create a research base for developing cost accounting methods and assess the prospects for its use in clusters. The analysis of the current state of the introduction of clustering of the economy is made on the example of Ukraine. The main characteristics of the directions of development of the introduction of clustering of the economy have been determined. The main priority areas of clustering of the economy will actively influence the development of management accounting of enterprises' costs. In the course of the study, approaches to clustering the economy as an effective mechanism for management accounting of enterprises' costs are used. The stages of the introduction of clustering of the economy as an effective mechanism for management accounting of the costs of enterprises are determined. These stages provide for the determination of the role of clustering the economy in creating an effective mechanism for accounting for expenses in clusters and the development and implementation of action plans for its implementation. The next step is to analyze the implementation of management accounting of expenses in clusters and develop the principles of its formation. For their implementation, it is proposed to develop directions for the development of the introduction of clustering of the economy and to present the cluster mechanism as an effective factor in improving the management accounting of enterprises' costs. Thanks to this, it is possible to prevent and solve the problems of management accounting of expenses in clusters and to increase the efficiency of the cluster association. In comparison with similar well-known methods, the proposed approaches allow to form an effective management cost accounting system and improve management in clusters using the cluster approach.

SCIENTIFIC –EDUCATIONAL CLUSTER - MECHANISM OF INNOVATIVE DEVELOPMENT OF THE COUNTRY

The role of the innovative community of education, science, production in growth and development is scientifically substantiated in the article. The regularity of the formation of innovation, innovation centers, innovation environment in the interrelation of the essence and content of the term cluster is highlighted. The main decision of the problems connected with increase of integration of educational efficiency and industrial sphere is possible under condition of formation educational-economical clusters, where core of this establishment are higher educational institutions, as universities create human potential of innovative development, and also involved in fundamental and applied research investigations.

ABOUT THE CLUSTER MECHANISM OF WELDS CRYSTALLIZATION IN ARC WELDING OF METALS AND ALLOYS

In this work, the task was set to analyze the literature data on the cluster mechanism of crystallization of alloys in the field of foundry and metallurgical production and the possibility of its application for the process of crystallization of metal in a weld pool during arc welding and surfacing of metals and alloys. Literature data have shown that the cluster mechanism of their crystallization is widely used to explain many properties of castings and ingots in metallurgical production. It is shown that the previously used diffusion mechanism of crystallization of melts of steels and alloys, that is, the mechanism of crystal growth as the attachment of atoms of a substance from the melt to the solid phase (substrate), does not stand up to criticism. However, this old approach is used in all work on weld solidification in electric arc welding and surfacing. The same approach has always been used in works devoted to the study of the effect of magnetic fields (MF) during arc welding on the refinement of the weld structure. In modern research in the field of foundry and metallurgical industries, it is assumed that there are already clusters in the molten metal. Clusters are centers of crystallization. The process of crystallization of melts is represented as the attachment to larger crystals (clusters) of smaller ones. Earlier it was found that the refinement of the structural components of the weld metal during welding under the influence of MF occurs at the stage of their primary crystallization. Surfacing was performed without and with the influence of a control alternating transverse magnetic field with a frequency of 6 Hz. At the same time, in the structure of the bead deposited with the action of the field, a 2-fold grain refinement was observed. This refinement of the structure of the deposited metal occurred during its primary crystallization. It was assumed that this happened by the cluster crystallization mechanism.

Formation of the "Green" Scientific and Production Cluster as a Trend of the Modern Environmental Policy of the Region

As part of the study, the author analyzed the main directions of sustainable development of territories, which should be laid down as the basis for the work of the "green" scientific and production cluster, detailed the trends of the cluster mechanism for implementing the principles of greening the green economy in the region, specific examples of how certain environmental events in the context of each of the trends demonstrate effectiveness are given. Within the framework of the article, an analysis of the main advantages that participants in the green cluster receive, as well as the restrictions that hinder the development of such a cluster form in Russia, was carried out. The formation of a research and production green cluster is designed to solve the problem associated with the functioning of the three elements that make up the strategic platform for the development of the region: competitive enterprises, an attractive investment climate and effective regional authorities that ensure the competitiveness of the region and increase the well-being of the population. The stability of this pyramid is based on regional capital – resources, among which man is increasingly important - educated and energetic. As a result, another challenge to the green economy is the training of personnel capable of combining theoretical knowledge in the field of ecology and economics with the needs of the population of a particular region. Most of the Russian regions have sufficient potential for transition to development on the principles of a green economy, but such a regional transformation requires great preparation, careful development of an action plan at both the federal and regional levels. In these circumstances, it is difficult to overestimate the role of regional authorities, whose task is to analyze the totality of factors that influence the formation of an effective environmental-economic system, their integration into the development of a strategy for the sustainable development of the region, as well as take measures to prevent risks in the process of greening the region's economy.

Evaluation of the structural state of carbon nanotubes in the polymer matrix of nanocomposites

By virtue of high degree of anisotropy and small transverse stiffness, carbon nanotubes are known to form ring-shaped annular structures (fractal objects) in the polymer matrix of nanocomposites. We used the fractal dimension for quantitative and physically strict characterization of the nanofiller structure (carbon nanotubes) in the polymer matrix of nanocomposites. Two methods of calculation based on the models of irreversible aggregation and fractal analysis are proposed. The results obtained using both approaches match each other within 6%. It has been shown that formation of the annular structures occurs according to the cluster-cluster mechanism (i.e., by combining small formations into larger ones, rather than individual nanotubes). Moreover, the method of fractal analysis takes into account the effect of the polymer matrix on the structure of ring-shaped formations and, hence, on the properties of polymer nanocomposites. The correctness of the methods thus used was proved using the percolation model, which showed good agreement between the theory and experiment when using fractal dimensions determined by both methods. This means that for a fixed nanofiller content, the properties of nanocomposites are determined only by the nanofiller structure. In other words, a significant change in the properties (for the degree of reinforcement more than by an order of magnitude) is possible even at a low content of a nanofiller, which is realized only through change in the nanofiller structure using various methods of nanofiller treatment (ultrasound, functionalization, construction of special types of nanofiller frame, etc.).

A Cross Validation Architecture for the Clustering Using Feed Forward Neural Network

Data Clustering is a serious issue and wrong placement of data files leads to a major flaw in the searching document files. The clustering between the documents are always based on some similarity in between the data files. This research paper utilizes cosine similarity as the co relation calculator and then a threshold based grouping is implemented. The proposed work utilizes Feed Forward Neural Network for the cross validation of the clustered elements. The proposed work is evaluated using Mean Square Error and False Placed Elements in the cluster mechanism. An improvement of 25% is noticed for the proposed work.

Aided design of market mechanisms for electricity clusters

There are two pillars of sustainable development in the electricity sector: renewable energy and energy efficiency. Both can be addressed by a concept of electrical energy cluster, which is a local area power system that works towards self-balancing. In this paper, we consider the problem of designing the market mechanism for an electrical energy cluster. This task is complex and extensive with ill-defined constraints and criteria. Therefore, we propose the ARchitecture for Market Systems, a well-defined reference architecture that captures the entire design process and helps the designer to navigate through it. The contribution of the paper lies in structuring the cluster mechanism design problem through problem decomposition into several areas called views. Within this architecture, a mechanism is being designed by choosing parameters from the space of solutions, visualising the concept on different schemas, and applying simulation models for evaluation purposes. Based on our reference architecture, we also propose a decision support system (DSS) for the market designer. We prove the usefulness of the approach by implementing a part of the DSS concept and by presenting its application for exemplary cluster design processes.