Recommendations for diagnosing the cash flows at the enterprise

Introduction. The current stage of functioning of domestic business structures shows the exacerbation of the deficit of different types of resources for their activities. Today the solvency of a large number of businesses is particularly critical. In such circumstances, there is a need to find progressive and effective management tools and technologies that will provide comprehensive, accurate and timely information about the cash state of the enterprises in order to make adequate management decisions. In view of all the above, it can be argued that the diagnosis of cash flows of the enterprise is a necessary component of management in modern business conditions. The purpose of the paper is to develop a unified and logically sound sequence of diagnosing cash flows of the enterprise. Results. The results of the conducted research allowed to offer a unified sequence of diagnosing cash flows at the enterprise, which is based on the following stages: formation of information base for diagnosing cash flows; determining cash flows by type; estimating cash flows based on calculating indicators of uniformity, synchronicity, balance, liquidity, sufficiency; monitoring the diagnosis of cash flows and finding possible causes of deficiencies; development of recommendations to eliminate the shortcomings of diagnosing cash flows of the enterprise. It has been established that a number of principles should be taken into account when selecting diagnostic indicators, namely: purposefulness, dynamism, complexity, representativeness, efficiency, functionality, avoidance of mutual exclusion, interconnection. The main sources of information for diagnosing cash flows of the enterprise are various forms of financial and management statements, accounts, agreements and more. Conclusions. The main advantages of the developed sequence of diagnosing cash flows at the enterprise is that it allows to evaluate the most representative indicators that determine the uniformity, synchronicity, balance, liquidity, cash flow adequacy and more. Based on the calculations, you can diagnose the state of cash flows and, if necessary, develop effective measures to eliminate identified discrepancies.

A primer on rhythm quantification for fish sounds: a Mediterranean case study

We have used a lately established workflow to quantify rhythms of three fish sound types recorded in different areas of the Mediterranean Sea. So far, the temporal structure of fish sound sequences has only been described qualitatively. Here, we propose a standardized approach to quantify them, opening the path for assessment and comparison of an often underestimated but potentially critical aspect of fish sounds. Our approach is based on the analysis of inter-onset-intervals (IOIs), the intervals between the start of one sound element and the next. We calculate exact beats of a sequence using Fourier analysis and IOI analysis. Furthermore, we report on important parameters describing the variability in timing within a given sound sequence. Datasets were chosen to depict different possible rhythmic properties: Sciaena umbra sounds have a simple isochronous—metronome-like—rhythm. The /Kwa/ sound type emitted by Scorpaena spp. has a more complex rhythm, still presenting an underlying isochronous pattern. Calls of Ophidion rochei males present no rhythm, but a random temporal succession of sounds. This approach holds great potential for shedding light on important aspects of fish bioacoustics. Applications span from the characterization of specific behaviours to the potential discrimination of yet not distinguishable species.

Preferred sound groups of vocal iconicity reflect evolutionary mechanisms of sound stability and first language acquisition: evidence from Eurasia

In speech, the connection between sounds and word meanings is mostly arbitrary. However, among basic concepts of the vocabulary, several words can be shown to exhibit some degree of form–meaning resemblance, a feature labelled vocal iconicity. Vocal iconicity plays a role in first language acquisition and was likely prominent also in pre-historic language. However, an unsolved question is how vocal iconicity survives sound evolution, which is assumed to be inevitable and ‘blind’ to the meaning of words. We analyse the evolution of sound groups on 1016 basic vocabulary concepts in 107 Eurasian languages, building on automated homologue clustering and sound sequence alignment to infer relative stability of sound groups over time. We correlate this result with the occurrence of sound groups in iconic vocabulary, measured on a cross-linguistic dataset of 344 concepts across single-language samples from 245 families. We find that the sound stability of the Eurasian set correlates with iconic occurrence in the global set. Further, we find that sound stability and iconic occurrence of consonants are connected to acquisition order in the first language, indicating that children acquiring language play a role in maintaining vocal iconicity over time. This article is part of the theme issue ‘Reconstructing prehistoric languages'.

Distraction of attention by novel sounds in children declines fast

New task-irrelevant sounds can distract attention. This study specifies the impact of stimulus novelty and of learning on attention control in three groups of children aged 6–7, 8, and 9–10 years and an adult control group. Participants (N = 179) were instructed to ignore a sound sequence including standard sounds and novel or repeated distractor sounds, while performing a visual categorization task. Distractor sounds impaired performance in children more than in adult controls, demonstrating the long-term development of attention control. Children, but not adults, were more distracted by novel than by repeated sounds, indicating increased sensitivity to novel information. Children, in particular younger children, were highly distracted during the first presentations of novel sounds compared to adults, while no age differences were observed for the last presentations. Results highlight the age-related impact of auditory novel information on attention and characterize the rapid development of attention control mechanisms as a function of age and exposure to irrelevant novel sounds.

The impact of predictability on dual-task performance and implications for resource-sharing accounts

The aim of this study was to examine the impact of predictability on dual-task performance by systematically manipulating predictability in either one of two tasks, as well as between tasks. According to capacity-sharing accounts of multitasking, assuming a general pool of resources two tasks can draw upon, predictability should reduce the need for resources and allow more resources to be used by the other task. However, it is currently not well understood what drives resource-allocation policy in dual tasks and which resource allocation policies participants pursue. We used a continuous tracking task together with an audiomotor task and manipulated advance visual information about the tracking path in the first experiment and a sound sequence in the second experiments (2a/b). Results show that performance predominantly improved in the predictable task but not in the unpredictable task, suggesting that participants did not invest more resources into the unpredictable task. One possible explanation was that the re-investment of resources into another task requires some relationship between the tasks. Therefore, in the third experiment, we covaried the two tasks by having sounds 250 ms before turning points in the tracking curve. This enabled participants to improve performance in both tasks, suggesting that resources were shared better between tasks.

A Framework of Motoric Complexity: An Investigation in Children With Typical and Impaired Speech Development

Introduction The current work presents a framework of motoric complexity where stimuli differ according to movement elements across a sound sequence (i.e., consonant transitions and vowel direction). This framework was then examined in children with childhood apraxia of speech (CAS), other speech sound disorders (SSDs), and typical development (TD). Method Twenty-four children (CAS, n = 8; SSD, n = 8; TD, n = 8), 5–6 years of age, participated in this study. The children produced words that varied in motoric complexity while transcription, acoustic, and kinematic data were collected. Multidimensional analyses were conducted to examine speech production accuracy, speech motor variability, and temporal control. Results Analyses revealed poorer accuracy, longer movement duration, and greater speech motor variability in children with CAS than TD (across all measures) and other SSDs (accuracy and variability). All children demonstrated greater speech motor variability and longer duration as movement demands increased within the framework of motoric complexity. Diagnostic grouping did not mediate performance on this task. Conclusions Results of this study are believed to reveal gradations of complexity with increasing movement demands, thereby supporting the proposed framework of motoric complexity. This work also supports the importance of considering motoric properties of sound sequences when evaluating speech production skills and designing experimental and treatment stimuli.

Size–Distance Scaling With Absolute and Relative Auditory Distance Information

In the dynamic 3D space, it is critical for survival to perceive size of an object and rescale it with distance from an observer. Humans can perceive distance via not only vision but also audition, which plays an important role in the localization of objects, especially in visually ambiguous environments. However, whether and how auditory distance information contributes to visual size perception is not well understood. To address this issue, we investigated the efficiency of size–distance scaling by using auditory distance information that was conveyed by binaurally recorded auditory stimuli. We examined the effects of absolute distance information of a single sound sequence (Experiment 1) and relative distance information between two sound sequences (Experiment 2) on visual size estimation performances in darkened and well-lit environments. We demonstrated that humans could perform size–distance disambiguation by using auditory distance information even in darkness. Curiously, relative distance information was more efficient in size–distance scaling than absolute distance information, suggesting a high reliance on relative auditory distance information in our visual spatial experiences. The results highlight a benefit of audiovisual interaction for size–distance processing and calibration of external events under visually degraded situations.

Tapping Behavior and Inter-Stimulus Interval in Isochronous Sound Sequence

The main objective of this study is to examine anticipatory tapping and reactive tapping under two different inter-stimulus interval (ISI). Healthy participants (N = 30) aged from 18 to 35 years voluntarily participated in the study. The results show that the ISI plays an important role in sensory motor synchronization (SMS). The analysis of asynchrony revealed that two different type of tapping occurred under two different ISI. Under short ISI (1000 ms), participants executed their responses before the tone (i.e., anticipatory tapping driven by feed-forward motor control). Under long ISI (2000 ms), participants executed their responses after the tone (i.e., reactive tapping driven by feed-back motor control mechanism). In summary, participants showed anticipatory tapping in the absence of top-down attention and reactive tapping with the involvement of top-down attention.

Push-pull competition between bottom-up and top-down auditory attention to natural soundscapes

In everyday social environments, demands on attentional resources dynamically shift to balance our attention to targets of interest while alerting us to important objects in our surrounds. The current study uses electroencephalography to explore how the push-pull interaction between top-down and bottom-up attention manifests itself in dynamic auditory scenes. Using natural soundscapes as distractors while subjects attend to a controlled rhythmic sound sequence, we find that salient events in background scenes significantly suppress phase-locking and gamma responses to the attended sequence, countering enhancement effects observed for attended targets. In line with a hypothesis of limited attentional resources, the modulation of neural activity by bottom-up attention is graded by degree of salience of ambient events. The study also provides insights into the interplay between endogenous and exogenous attention during natural soundscapes, with both forms of attention engaging a common fronto-parietal network at different time lags.