Approaches to the analysis of enterprise’s financial state on the example of Cargill Animal Nutrition LLC

The article analyzes the financial statements of Cargill Animal Nutrition LLC, which aims to become a leader in feed production. The urgency of the need to find optimal ways to assess the financial state of enterprises to take the necessary measures in case of instability of the firm is substantiated. The main methods of analysis of financial statements of companies have been identified and substantiated, which will allow agricultural enterprises to analyze their financial state and take measures to optimize their activities. Various approaches have been applied to the analysis of the company's financial position, including horizontal analysis of balance sheet indicators and statement of financial performance, vertical analysis of the balance sheet structure, and coefficient analysis of profitability, liquidity and solvency of the company, with a comprehensive assessment of bankruptcy. Vertical analysis is used to track the structure of a company's assets and liabilities over a period. This analysis makes it possible to draw conclusions about the liquidity and solvency of the company. Horizontal analysis helps to analyze the growth rates of various indicators presented in the financial statements. Finally, the ratio analysis is a system of ratios that allows you to analyze the liquidity, profitability, solvency and investment attractiveness of the company compared to other companies. According to the results of the study, it was concluded that the financial state of Cargill EN LLC has improved. In particular, the net profit margin of Cargill EN LLC improved from 3.1 % in 2018 to 10 % in 2020. According to the value of Altman's Z-score, the probability of bankruptcy is very low. Perspective directions of researches in a part of an estimation of the generalized indicator of instability of the company taking into account features of an agro-industrial complex of Ukraine are substantiated.

ANALYSIS OF THE STATE OF SERVICEABILITY IN THE PROCESS OF WEAR OF ELEMENTS DURING THE OPERATION OF OIL AND GAS PRODUCTION EQUIPMENT

The generalized indicator of useful use, depending on the state of individual elements of oil-producing equipment, characterizes the ability of this equipment to perform its function during operation at optimal working time. The generalized indicator of the useful use of operational equipment can be described as the calculated sum of the indicator of the useful use of individual equipment elements. If, during operation, the oil-producing equipment retains its operability due to frequent replacement of its structural and non-structural elements, then such operational equipment is considered by users as outdated. Operating equipment can be divided into 6 categories according to the indicators of suitability. The article analyzes the state of useful use of equipment and, as a result, the total utility of equipment is calculated in accordance with the indicators of useful use by category, and graphs of changes in the state of useful use are constructed. Based on the study of the graphs of the useful use of equipment, it was proposed to conduct an analysis in the following areas: • Evaluation of the design and technological perfection of the equipment by users according to important new parameters. • Determination of equipment compliance with wear standards during operation. Keywords: structural element, wear theory, the usefulness of jam, categories, schedule of changes, reliability.

Feat ures of continuing formati on of stochastic cult ure of schoolchildren in the conditions of dista nce learning

The article describes the essence of continuity in the formation of a stochastic culture of students in the conditions of distance learning. The author’s definition of the concept “continuity in the formation of stochastic culture of students of a general education school in the conditions of distance learning” is given. There are the basic conditions of a teacher’s possession of the highest level of stochastic culture, due to which the formation of an integral personal quality, which is a generalized indicator of stochastic competence, takes place in schoolchildren. Modern information and communication technologies used in a series of developed distance classes in statistics, combinatorics and probability theory for grade 11 students are proposed. These ICT contribute to the successive formation of elements of stochastic culture in the conditions of distance learning. The article emphasizes that the use of ICT in teaching stochastics is an effective methodological tool, through which significant results can be achieved in the educational process.

Evaluating effi ciency of exploiting business capital of corporate enterprises of coal and mineral industry in Vietnam

Evaluation of effi ciency of exploiting capital is an important part of a company’s economic activity. A reasonably formed system for monitoring effi ciency of exploiting the capital will provide the company with appropriate basis for managerial decision-making such as adjustment of scale and structure of investment and choice of sources of capital. When considering measures aimed at eliminating negative phenomena influencing the efficiency of exploiting business capital it is essential to use a complex of various analysis patterns to make perfect managerial decisions. The authors examine a complex of individual indicators which to their mind are essential to be used in analyzing efficiency of exploiting business capital in coal and mineral industry of Vietnam. The calculations revealed that a number of individual indicators which characterize efficiency of exploiting business capital for particular enterprises within the corporation of coal and mineral industry of Vietnam were significantly different from the average and showed considerable fluctuation. Therefore, development of measures to eliminate negative phenomena influencing the efficiency of exploiting business capital should include calculating both individual indicators and a generalized indicator (the evaluation vector) which could be used to study the character of their fluctuation as well as the values of the parameters under consideration.

Physical Education In The Structure Of Professional Education

Physical culture acts as an integral quality of a personality, as a condition and prerequisite for effective educational and professional activity, as a generalized indicator of the professional culture of a future specialist and as a goal of self-development and self-improvement. It characterizes the free, conscious self-determination of a person who, at different stages of life development, selects and assimilates those values that are most significant for him from a variety of values.

Social Danger of the Crime: Constitutional Law and Criminal Law Analysis

In the Russian legal system, the crime, unlike other wrongs, is characterized as the act that has specific, namely criminal, public danger. Criminal liability in contrast to administrative liability is established for cases of high public danger. Turning to the meaningful characteristic of the phenomenon of public danger, the Russian doctrine proposed a number of theoretical constructions that in modern conditions, taking into account the need for updating the methodological framework of criminal law, can and should be reinterpreted and, to some extent, rediscovered.Parameters of the “criminal” danger are not originally determined; they do not have clear evidence and criteria, and in modern conditions they cannot be calculated mathematically accurately. It is hardly possible to determine empirically the minimum threshold at which “crime begins”, since this task is political rather than experimental and cognitive, and it is resolved in the course of implementing the criminal policy of the State. Being a characteristic of all offenses, public danger has special quantitative parameters allowing us to assert specific criminal public danger that can be presented as a generalized indicator of the risk of a wrongful act, its actual or projected consequences and the identity of the perpetrator. The danger of a wrongful act serves as a starting point in assessing the risk of the crime at the lawmaking and law enforcement levels, assessing the risk of the wrong and of the crime that represent mismatched assessment practices. The risk created by the wrong depends on the balance between two significant factors: (a) the content and hierarchy of constitutional values at which the wrongful act is directed to cause harm; (b) characteristics of the threat emanating from the wrongful act that must be real, valid and must be confirmed by the specific actions or omissions of the wrongdoer.

Development of a methodology for the formation and adjustment of the catalog of defense forces capabilities

The study results have made it possible to devise a methodology for the formation and adjustment of the Defense Forces Capabilities Catalog using cluster analysis and the developed tree-like system of basic indicators characterizing groups and subgroups (clusters). That enables stakeholders to form and adjust the Defense Force Capabilities Catalog with the proper quality, according to the uniform developed algorithm and defined identifiers (features). The methodology is intended for use by members of the Inter-Departmental Working Group on Defense Review, as well as working groups in the course of a separate review or capacity assessment. The Defense Force Capabilities Catalog was deconstructed into five levels of hierarchy, each of which contains interdependent typical tasks, organizational structures, and means (systems, complexes). The procedure is to analyze and clearly cluster individual capabilities of the defense forces according to certain features (requirements, characteristics) to group them and include them in the relevant groups, subgroups, and functional capabilities groups. A system of the indicators for the formation and adjustment of the Defense Forces Capabilities Catalog has been proposed, as well as a conformity criterion based on the generalized indicator, which defines the level of formation (adjustment) of the Defense Forces Capabilities Catalog. Seven steps of the procedure have been defined: from identifying individual capabilities based on their description (step 1) to verifying the acceptability of the results obtained (step 7) using the evaluation criterion and specially designed tables. The methodology was tested during a passive experiment in 2020 on the analysis of the current Defense Forces Capabilities Catalog, which made it possible to identify a series of significant shortcomings in its structure and content.

Evaluation of the reliability of self-propelled vehicles using a generalized indicator

Material according to reliability of agricultural machinery and its main indicators which are characterized by measurement of resource parameters of technical condition of details and interfaces is presented in article. The possibility of an assessment of a resource of car/system or the unit is considered, at technical service of cars by means of the generalized coefficient characterizing their current technical condition.

Generalized Indicator of Efficiency of Use of Pumping Equipment

The article is devoted to assessing the efficiency of operation of trunk oil pipelines. Based on the analysis, a generalized indicator of the efficiency of use of pumping equipment was obtained, which allows us to predict the ef-ficiency of operation of pumping equipment as a whole on the technologi-cal section of the pipeline. The article also presents the main components of the indicators.

Generalized indicator of qualimetry objects quality of various nature

Generalized indicator of qualimetry objects quality of various nature The article presents a methodology for determining a generalized quality indicator of qualimetry objects of various nature, including products, technological process, system, or anything that is subject to assessment. Based on the analysis of the existing nonlinear relationships between the measured quality indicator and its assessment on a dimensionless scale, a method based on the use of generalized quality indicators is proposed. Keywords: generalized quality indicator, qualimetry objects, form parameter, assessment of quality indicators.