A practical model to implementing IFRS in the national accounting system: The case of Azerbaijan

The purpose of this article is to develop a methodological approach to substantiating the effective consolidation model of national accounting standards (NAS) with International Financial Reporting Standards (IFRS) for Azerbaijan. Using the questionnaire method, the advantages, and obstructions of IFRS implementation in Azerbaijan have been assessed, depending on the practicing models of consolidation of NAS and IFRS. Using fuzzy sets made it possible to determine the levels of development of advantages and obstructions associated with the introduction of IFRS into national accounting practice in Azerbaijan. We determined the most effective model of consolidation of NAS and IFRS for the enterprises of Azerbaijan. The effectiveness of implementing models for the consolidation of NAS and IFRS has been assessed to provide a balance between advantages and destructive factors in the implementation of IFRS.

Global existence of weak solutions to unsaturated poroelasticity

We study unsaturated poroelasticity, i.e., coupled hydro-mechanical processes in variably saturated porous media, here modeled by a non-linear extension of Biot's well-known quasi-static consolidation model. The coupled elliptic-parabolic system of partial differential equations is a simplified version of the general model for multi-phase flow in deformable porous media, obtained under similar assumptions as usually considered for Richards' equation. In this work, existence of weak solutions is established in several steps involving a numerical approximation of the problem using a physically-motivated regularization and a finite element/finite volume discretization. Eventually, solvability of the original problem is proved by a combination of the Rothe and Galerkin methods, and further compactness arguments. This approach in particular provides the convergence of the numerical discretization to a regularized model for unsaturated poroelasticity. The final existence result holds under non-degeneracy conditions and natural continuity properties for the constitutive relations. The assumptions are demonstrated to be reasonable in view of geotechnical applications.

Predictive model of the dam foundation deformations according to the consolidation model

The dam with two culverts on the Vyunka river has been chosen for forecasting calculations. The physical and geographical features of the research area have been explored. The information on the organization of the control system of the hydraulic structure has been studied, the mix of diagnostic indicators of the state of the hydraulic structures substantiation has been carried out. The calculated values of the coefficients of the overall the upstream and downstream slopes stability for the cases considered have exceeded the standard coefficient of stability. The criteria values of the diagnostic indicators at the project stage have been defined by analysing the calculation results with ultimate element technique using the Plaxis 2D program for filtration modes, stress-strain state, strength and stability of hydraulic structures for the main and special combinations of loads. The choice of indicators is based on assessing the possibility of monitoring their values. The influence of the type of damage and destruction of the above elements has different significance on the hydraulic structures’ safety. A predictive model of deformations of the dam base was built according to the consolidation model based on the extrapolation method. The results of the obtained model of research hydraulic stricture are given.