GENERAL CLASSIFICATION OF THE DOCUMENT: CHANGES AND ADDITIONS

Object, theme, purpose of work. The article is devoted to one of major problems of typology of document: general classification of document. A research purpose is to optimize the chart of general classification of document, specify some terms and offer material for a further discussion for development of typology of document. Method or methodology of realization of work. The research methodology is based on the information and communication approach, which allows to determine the features of the classification of the document, which ensure the fixation of information in the document and its transmission in society. The study is aimed at developing a general theory of the document, so take into account primarily the features inherent in all documents, regardless of their purpose. A comparative analysis of various concepts of the general classification of the document and the proposed terms and concepts is carred out. Presenting main material. The classification of the document is considered on the following blocks of facets: Types of the document on features of the information carrier; Types of the document on features of fixing of the information (creation of the document); Types of the document on sign means of fixing and transfer of the information (on a signaling component); Types of document on the possibilities of perception of information (perceptual component); Types of the document according to its information component; Types of the document according to the circumstances of the document’s existence in the external environment. The composition of the blocks has been revised; some facets have been added, others have been removed from the general document classification table. The names and definitions of certain types of documents have been clarified. Industry of application of results. Research results will be drawn in educational and practical activity in science and industries, related to information and documentation. Conclusions. As a result of research the signs on which it is necessary to carry out the general classification of the document, names and sequence of blocks from which the general multifaceted classification consists, the characteristic of separate types of the document are specified. A promising direction for the further development of the general classification of the document should be both the solution of problems inherent in this classification, and the wider popularization of already achieved results, their implementation in various fields of document science.

Informality and Entrepreneurship in Developing Economy: Case for Entrepreneurial Financing

Over a decade ago, scholars in different domains of knowledge such as strategic management, economics, accounting, and finance have largely contributed to the theoretical and empirical studies of entrepreneurial financing. However, bridging of the domains or the theories that underly the domains, and expanding the frontier of the phenomenon in the context of informal entrepreneurship, are missing in the literature. This paper attempts to conceptualise and problematise various issues that confront informal sector entrepreneurship in accessing adequate financing for start-up opportunity, innovative products, services and technology in the informal markets, and explore how the ambiguity of the diverse domains of knowledge of entrepreneurial financing could be resolved by unifying and integrating the domains within a unique framework. Equally, this paper also aims to provide theoretical contributions to the extant literature of entrepreneurial financing by suggesting how management accounting research can bridge the gaps of informality problems that confront informal entrepreneurial financing. There is no doubt that informal businesses are saddled with legitimacy concerns such as non-conformity with legality and institutionalised policies. Similarly, the sector is also confronted with the issues of information asymmetry, moral hazard conflict, informal financial and ownership structure. Nonetheless, the informal entrepreneurship sector unarguably has a relevance to the opportunity discovery and innovativeness dimensions of entrepreneurial orientation, with the consequence of positive contributions to the economy in terms of large-scale employment growth. Hence, the scholars in the accounting discipline can leverage on the emerging different financial technology and fund providers to expand the literature on how the untold hardships and complexity that surround the funding of informal entrepreneurial start-ups and innovation can be mitigated. Management accounting discipline, being an applied field of strategic management can play vital roles in mitigating the aforesaid problems of informal entrepreneurship funding, if it could focus on expanding the literature or methodology on goal congruence, information management and controls, financial contracting model, incentive modelling for regulatory policy and search and match model that focuses on informal entrepreneur, investors and financial intermediaries.

Methodical approaches to evaluation of intellectual capital of enterprises

The intellectual capital that allows you to form a strong competitive advantage and is crucial for the successful existence of any enterprise. The purpose of the article is to generalize the methods of intellectual capital valuation. The existing methodological approaches to evaluation of the intellectual capital of the enterprise have been systemized in the article. The experience has been summarized and the analysis of methodical approaches to evaluation of intellectual capital has been carried out. Indicators for the analysis of human, organizational, client and social capital of intellectual capital have been distinguished. The most used approaches for estimating intellectual capital, their calculation mechanism and groups of methods have been determined. Thus, today there are several basic approaches to valuing intellectual capital (cost; income; market), as well as a significant number of methods for estimating the value of intellectual capital of the enterprise. However, there is no single common approach or methodology for evaluating intellectual capital. One of the most promising and convenient methods of evaluating intellectual capital is the Balanced Scorecard (BSC), which includes: finance; customers; internal business processes; innovation, training and professional growth. It is proposed to add an indicator of “communicative competence” of both personnel and management of the enterprise to the component “training and professional growth”, because the process of information transfer is the basis for successful operation of the enterprise and directly affects the formation and increase of intellectual capital.

Exclusion from constructive alignment unmasked by emergency teaching

CONTEXT The research study was conducted at a contact-based, research-intensive university in South Africa, where the faculty of engineering has adopted a feedback-feedforward approach to improving engineering pedagogy through theoretically-supported, interdisciplinary and community-of-practice approaches. The outcomes-based curricula are designed to explicitly align teaching/learning activities, the intended learning outcomes and assessment tasks. The Covid-19 emergency remote teaching (ERT) phase has raised the question of the disjuncture between student perceptions and assessment performance during independent, remote learning.PURPOSE OR GOALA faculty-wide research initiative to determine how undergraduate engineering students were experiencing ERT revealed significant systemic challenges and heightened academic stress. Of particular concern in 2021 is the 2nd year cohort, whose entire 1st year was under ERT conditions. Poor first term assessment performance suggested the need to investigate not only how students were studying, but their perceptions of their practices and efforts in relation to their perceptions of course requirements, and consequently their performance.APPROACH OR METHODOLOGY/METHODS A mixed-method survey-based approach was used to assess second year students’ perceptions of a design-based module. The surveys were sent out when it became clear that performance was going to be substantially poorer than expected for their first in-person and closed-book assessment after ERT. The samples were taken after the assessment, after the model answers lecture, after the marks were published, and again after an intervention. The 2020 marks were compared with the last in-person assessments from 2019. Out of the 280 students, 142 responded to the survey.ACTUAL OR ANTICIPATED OUTCOMES Students overestimated their marks after writing, even after seeing the model answers. Two thirds reported the paper as difficult, which reduced to 58% after the model answers, and 74% after releasing the marks. Two thirds said online lectures prepared them sufficiently, but after the marks only 45% did. After a reflection-in-action intervention, 81% considered them sufficient and the error in estimated marks for the next assessment reduced by 41%. Despite 97% engagement with the lectures and 96% claiming to have done the tutorials and practicals on their own, only 38% used the Q&A forums, and not a single student made an appointment with the lecturer.CONCLUSIONS/RECOMMENDATIONS/SUMMARY While constructive alignment is a common pedagogical approach, it does not explicitly include alignment to student abilities or perceptions. In contact-based, socio-culturally mediated contexts, educators may tacitly be responsive to (mis)conceptions to enhance alignment between student abilities, expectations and intended course outcomes. We suggest, in this paper, that a constructive alignment model needs to include methods to overcome self-efficacy gaps, given that we need to produce critically-thinking, confident, and capable graduates.

Accounting and analytical support for the management of monetary assets in forestry enterprises

The subject of research: theoretical and practical problems of forming a system of accounting and analytical support for monetary assets management. The purpose of the study is to develop scientific approaches and methodical recommendations for the development of accounting and analytical support for monetary assets management in forestry enterprises. Method or methodology for conducting research. The methodological basis of the study is general theoretical methods of scientific knowledge, the main approaches and framework of accounting and analytical support of the management system, which are highlighted in the works of domestic and foreign scientists. To reach the research tasks the following methods were used: dialectical method of cognition – to analyze legislative and regulatory documents and scientific works of scientists concerning the formation of an effective system of accounting and analytical support for monetary assets management; analysis and synthesis – to study and generalize the foreign and domestic experience of theoretical and methodological fundamentals of the accounting and analysis of the monetary assets; abstract logical – for theoretical generalizations and formulation of conclusions. The field of application of results. The results of the study can be used in the practice of forestry enterprises to improve management efficiency. The results of research and conclusions. Based on the study, the essence of monetary assets is revealed, their role in ensuring the functioning of forestry enterprises is determined. The importance of building a system of accounting and analytical support for monetary assets management is substantiated; its components are characterized, and the problematic aspects of accounting and analytical functions implementation in generating the information for managing forestry enterprises’ monetary assets and cash flows are determined. The enterprises of the forestry complex need the cash flows balancing and replenishment for more efficient financing of their activities. Enterprise management should be based on the analysis and evaluation of cash flows using the information generated by the accounting and analysis system. Thus, the use of information about monetary assets should become an important element in assessing the quality of enterprise management, and lead to improving the efficiency of cash flow use and forecasting.

Using Third Interface Echo TIE Response Through Inner Casing to Enucleate the Outer Casing Geometry in 3D View

Casings can deform over the life of the well due to various reasons such as changing stress regimes, geological fault and fractures causing pinching, pressure differential created due to production, increased pressure due to injection, squeezing formations such as shale and salt, etc. A detailed casing deformation evaluation can provide insights to the operators in correlating the deformation to suitable reasons in their field. There are various methods to evaluate the innermost casing or tubing using ultrasonic and mechanical caliper measurements but there is no technology available to evaluate outer or second casing deformation without first retrieving the inner casing or tubing. This work introduces and encapsulates the novel methodology of transforming the outer or second casing third interface echo (TIE) response, obtained by advanced ultrasonic and flexural measurement inside innermost casing or tubing, into a 3D wellbore view to suitably visualize and analyze the outer or second string deformations. The work involves measuring the azimuthal radius and thickness of the innermost casing with the ultrasonic evaluation technique and computing the azimuthal annular distance between the two casings using the flexural wave TIE arrival time and its velocity in the annular fluid. The computed values are then combined to generate an array of azimuthal internal radius values of the outer or second casing and is finally converted into a 3D wellbore image for better and straight-forward visualization. To validate the methodology, a shop inspection test (SIT) was carried out where the dimensions of the inner and the outer casing were precisely measured with a mechanical caliper tool. Following that, ultrasonic and flexural measurement tool was run inside the innermost casing to obtain the response of both casings. The comparison showed a close match between the actual values and the measurements. Also, the 3D wellbore shape clearly showed the geometry of the outer string validating the methodology used in the creation of the 3D shape. The work can enable the operators to carry out time lapse outer string analysis on a periodic basis to give them early indications of any deformation in the outer or second string. This novel technique or methodology also has valuable application in plug and abandonment (P&A) where the inner tubing and casing retrieval can be hindered due to outer casing deformation. This technique can also help in designing the right drilling BHA for sidetracking based on the minimum ID of the outer pipe through which slot recovery or side-track has to be performed.

AN APPROACH TO ENHANCE PRODUCT UNIVERSALITY USING VAGUE NUMBERS DURING INITIAL DESIGN PHASE

Universal design facilitates all user, a convenient interaction with the environment, product and services without the need for any adaptation and specialized designs. Recent studies have shown that designers and manufacturers are focusing only on a limited group of users during product development. Current design process or methodology cannot cater to all set of users i.e. Fully Abled People (FAP), Specially Abled People (SAP), and Differently Abled People (DAP) due to complexity in need interpretation. Identification and extraction of needs of diverse user set is a complex problem. Generally, information gathered from the users is linguistic in nature and comprises of uncertainties and ambiguities, which hamper conversion of users’ requirements into product attributes to deliver universal solutions. The aim of this work is to eliminate these uncertainties and extract the actual needs of all users. This work proposes the integration of Universal Product Design model with generic design process to improve universal product design practice. Linguistic preferences of the users are captured and converted into vague numbers to identify the important product attributes and provides a systematic framework of need prioritization.

Fundamentals of Hermeneutics as A Qualitative Research Theoretical Framework

This article is written to inspire researchers to use hermeneutics as a qualitative research theoretical framework. Given the extensive scope inherent to this subject matter, it was decided to delimit the discussion to the fundamental information one may seek to know about hermeneutics. Though introductory in nature, it is still hoped that the readers may be able to gain meaningful insights which may serve as a catalyst for understanding this topic. The article has four phases. Phase one traces its historical dimension and presents its varied definitions. Phase two is focused on the four philosophical orientations. Phase three enumerates its contributors and their respective contributions. Phase four elaborates the steps researchers need to undertake when using this framework. This article may be of interest to all academics especially the neophytes who are interested in utilizing hermeneutics either as a method or methodology of a philosophical cum scientific endeavor being undertaken.

Re-discovering Archaeological Discoveries. Experiments with reproducing archaeological survey analysis

This article describes an attempt to reproduce the published analysis from three archaeological field-walking surveys by using datasets collected between 1990 and 2005 which are publicly available in digital format. The exact methodologies used to produce the analyses (diagrams, statistical analysis, maps, etc.) are often incomplete, leaving a gap between the dataset and the published report. By using the published descriptions to reconstruct how the outputs were manipulated, I expected to reproduce and corroborate the results. While these experiments highlight some successes, they also point to significant problems in reproducing an analysis at various stages, from reading the data to plotting the results. Consequently, this article proposes some guidance on how to increase the reproducibility of data in order to assist aspirations of refining results or methodology. Without a stronger emphasis on reproducibility, the published datasets may not be sufficient to confirm published results and the scientific process of self-correction is at risk.

Juridical Analysis Of Fire Officers’ Authority In Medical Emergency Form Regulation Perspective

Emergency medical services in Indonesia are still constrained by implementation in the field with unanswered all of the community's expectations, due to the ineffectiveness of the regional apparatus or institutions that are their duties and functions, from the problems that exist can take the question of how Fire Officers can become part of the Health Workforce and whether Fire Officers can carry out medical emergency measures, especially basic life support, which is then the benefit of this article if further review will be able to provide input to parties in determining the extent to which the position, role and authority of Fire Officers in medical emergency services in the field with an approach The theory of policy formulation, responsibility and legal certain, in addressing this issue the method or methodology of research using legal normative research methods with a prescriptive nature in research located at Jakarta Fire And Rescue Department, and in managing data using secondary data in the form of document studies and a combination of interview methods in order to get the maximum possible results, from the results of the discussion it turns out that some discrepancies are found in ordering existing laws and regulations that do not refer to the above rules. There is a juridical malfunction resulting in confusion over the authority of the Fire Departement in its practice and irregularity in the supervisory agency, in this case the Ministry that houses the Fire Departement, which must be rearranged all existing laws and regulations which are in charge of the Fire Departement.