Autonomous Directional Drilling Planning and Execution Using an Industry 4.0 Platform

Today, directional drilling is considered a mix between art and science only performed by experts in the field. In this paper, we present an autonomous directional drilling framework using an industry 4.0 platform that is built on intelligent planning and execution capabilities and is supported by surface and downhole automation technologies to achieve consistently performing directional drilling operations accessible for easy remote operations. Intelligent planning builds on standard planning activities that are needed for directional drilling applications and advances them with rich data pipelines that feed predictive and prescriptive machine-learning (ML) models; this enables more accurate BHA tendencies, operating parameters, and trajectory plans that ultimately reduce executional risk and uncertainty. Intelligent execution provides technologies that facilitate decision-making activities, whether they be from the wellsite or town, by leveraging the digital-drilling program that is generated from the intelligent planning activities. The program connects planning expectations, real-time execution data from the surface and downhole equipment, and generates insights from data analytics, physics-based simulations, and offset analysis to achieve consistent directional drilling performance that is transparent to all stakeholders. This new framework enables a self-steering BHA for directional drilling operations. The workflow involves an automated evaluation of the current bit position with respect to the initial plan, automated evaluation of the maximum dogleg capability of the BHA, and the capability to examine the health of the BHA tools and, if needed, an automated re-planning of an optimized working plan. This is accomplished on a system level with interdependencies on the different elements that make up the complete workflow. This new autonomous directional drilling framework will minimize operational risk and cost-per-foot drilled; maximize performance, procedural adherence, and establish consistent results across fields, rigs, and trajectories while enabling modern remote operations.

In Quest of a New AR Technology Application to Enhance the Sustainability of Cultural Tourism: The Olive Heritage in Madeira Through the Looking Glass of a ‘Sandbox’ Approach

This article presents the results of an exploratory investigation looking for new applications of augmented reality (AR) technology to enhance the sustainability of cultural tourism. The ‘sandbox’ approach was initially developed by programmers to experiment innovative solutions in safe conditions, being adopted later in other research areas for the same reason. In this case, the olive heritage at Madeira had been chosen as a background not because it is harmless, but on the contrary, for offering some challenging characteristics. The purpose is to stimulate creativity, forcing thought outside the box. This methodological path will lead to a new concept—the hyperplace of augmented visit (HAV)—conciliating several kinds of attractions in a sustainable way. The general idea is to create a hybrid tour. The user will have the possibility of interacting with a mixture of real objects and digital avatars, virtually reachable by the mediation of AR. The former will be found at the location where the user stands, and the others will be distributed in different areas of the same destination. The study leads to the conclusion that this concept will encourage travellers to spend more time in each spot and to include new points of interest, less popular or even unexplored, in their itinerary, and is also resilient in a context of public health crisis. At the close, HAV's potential will be evaluated and relevant issues mapped to design a suitable working plan to implement a pilot experience.

Safe Return to Work for Domestic Workers in the Time of COVID-19

Domestic workers including housecleaners, nannies, and caregivers are facing a challenging time in the era of COVID-19 exposure. Many domestic workers have lost their jobs worldwide. As businesses and organizations have started to reopen in full capacity, domestic workers are unsure of their future and whether they will be rehired by their employers. They have less protections from labor laws unlike other occupations and usually their employers/agencies do not provide training on safe practices for working in a home setting. There are gaps in understanding safety and health issues associated with precarious work for domestic workers. This review article has searched the literature on safe strategies for domestic workers to eliminate exposure and provides helpful suggestions for domestic workers to safely return to work. Employers or house owners can have a proper reopening plan when considering hiring or rehiring domestic workers. Domestics working in a home environment should use best practices to protect themselves and others from infectious diseases. Having open communication between employers and their domestic workers can go a long way. Implementing and following an effective working plan for both employers and their domestic workers will provide a path towards minimization of hazard and control of infectious diseases like COVID-19.

Improvement of electronic money accounting at Ukrainian enterprises

The popularity of electronic money payments is growing in the modern conditions of digitalization ofbusiness processes. The Ukrainian e-money market is at the stage of formation and state settlement. Therefore, it is advisable to clarify the essence of electronic money for accounting purposes, as well as to developmethodological recommendations for their accounting by Ukraine’s enterprises. The authors proposed a refined definition of the concept of «electronic money» as an object of accounting, which outlines a lot of emoney legalized in Ukraine. Accordingly, the classification of electronic money for accounting needs hasbeen improved. Electronic payment systems, which have emitted e-money and are represented on the territory of Ukraine, were classified into nine groups. The methodological support for the accounting of transactions with electronic money in the company (as a user and trader) has been improved: additional accounts tosynthetic account 33 «Other money» and a fragment of the working plan of accounts has been developedtaking into account the types of e-money. Results of scientific research are of practical interest for companiesthat make settlements with e- money.

Applications of 5D CAD for Billing in Construction using GIS

A Construction project involves project management and financial planning at various stages right from the concept stage to the execution stage. This involves a large number of people working on different aspects of the project adhering to their specific job roles in collaboration with the others. These members not only work on the different aspects but also work on different software’s and platforms in order to create a holistic working plan to ensure timely and flawless construction activities. But these software’s only provide specific information feeded to it. A single program which would provide information of all these software’s collectively on one platform would not only make it convenient for sharing data but also help in reducing the delay and eliminating errors. A 5D model can be created linking the schedule of the project and the cost involved in it to the drawings on a GIS platform. In this research a 5D model of a Residential cum Commercial project Located in Prabhadevi, Mumbai, Maharashtra, India has been generated. This model includes the data related to the Schedule and Cost of the project, which can help in making decisions related to monetary aspects, Men & Material preparedness, verification of bills & Billing Audits. A 5D model holds Spatial data such as Project Schedule, Itemized Element costs and Quantities along with the 3D model of the structure. The conclusion of the study states that a GIS Model can serve as a real time data base for all the parties involved in the project at every level of its progression.

Financial Provision of Institutions of Professional Pre-Higher Education: The Essence, Normative, Organizational and Accounting Aspects

The article is aimed at studying the main features of institutions of professional pre-higher education (colleges) as structural subdivisions of higher educational institutions and the peculiarities of their financial provision, as well as developing proposals for its optimization and accounting display, including in the direction of development of sources that are viewed as a structural subsystem of the financial mechanism. As a result of the study, the need to optimize the financing of education and its further development is proved. On the example of institutions of professional pre-higher education, the problem of reducing the number of applicants for education and educational institutions is identified, which negatively affects the level of supplying the Ukrainian labor market with specialists. The connection of the level of financing with the State policy on the development of education in Ukraine and the use of a new budget mechanism in this area, which stipulates the transfer of a number of pre-higher educational institutions to financial provision from local budgets, is determined. A significant impact on the functioning of pre-higher education on the part of the adopted Law of Ukraine «On Pre-Higher Education» is identified, which, among other things, defines the possibility of not only budgetary support, but also funding at the expense of other sources that are not prohibited by law, with the obligatory observance of the principles of targeted and effective use of funds, publicity and transparency in decision-making. The authors examine the problems that have occurred in the system of professional pre-higher education and it is concluded about absence of a comprehensive, scientifically based program of financial provision for the activities of educational institutions, which would create a financial basis for the strategic development of pre-higher education in Ukraine in the context of globalization and informatization of society. In its development, it is proposed to take into account all possible sources of financing, as well as to improve the accounting system in the direction of separate display of its revenues in the context of relevant sources and to form a working plan of accounts accordingly. The expediency of applying such a form of financing of social projects and target programs of educational institutions as fundraising, which represents a specially organized process of gathering monetary means for the implementation of projects of non-profit organizations, is substantiated. Financial provision of colleges based on fundraising can be carried out using instruments such as grants or payment for services on a contractual basis. Innovations in financing affect their accounting, and this issue is currently under-researched. Therefore, research on the issues of improving both the synthetic and the analytical accounting of financial provision from various sources, as well as the development of a system of documentary support of fundraising relations between counterparties, are perspective.

THE INFLUENCE OF DIGITAL TECHNOLOGIES ON THE ORGANIZATION OF ACCOUNTING OF TAX CALCULATIONS

The article examines the impact of digital technologies on the organization of accounting for tax payments. It is noted that this area of accounting is one of the most difficult, which determines the relevance of the study of the impact of digital technologies on the organization of accounting for tax payments. The research methodology is based on general scientific methods of cognition: logical, systemic, induction, deduction, analysis. Any company seeks to optimize their size and avoid penalties when making calculations for tax payments. However, in practice, most companies do not pay due attention to the development and implementation of the necessary procedures for optimizing tax calculations. A prerequisite for the optimal tax policy of the enterprise is a rationally developed accounting policy. Formalization of accounting policy is carried out by approving the Order on accounting policy. When forming this internal regulation, it is expedient to single out the section "Organization of accounting for settlements with the budget for tax payments", which discloses the method of accounting for calculations of a tax or fee depending on the nature and specifics of the enterprise, its industry characteristics Of the Tax Code of Ukraine. In this section of the accounting policy of the enterprise it is expedient to include the Working plan of accounts and the schedule of document flow. The final stage of the organization of the account of calculations with the budget on tax payments is drawing up of the tax reporting and its representation. At this stage, the use of digital technologies can significantly reduce the time spent on filling out the appropriate forms of tax reporting, and their submission. The main software products used by modern enterprises in the organization of accounting for tax payments include: technology Artificial intelligence (artificial intelligence), Big Data (big data), Cloud technologies and computing (cloud technology and computing), Blockchain (blockchain). The use of digital technologies in the organization of accounting for tax payments is the key to improving the tax discipline of the enterprise, which in combination with a properly designed and formalized accounting policy of the enterprise avoids the cost of fines and other financial sanctions imposed by fiscal authorities.

An archaeogenetic approach to identify the remains of the Hungarian Kings. Working Plan

The Royal Basilica of Székesfehérvár was the burial place of fifteen Hungarian kings. Unfortunately, the anthropological findings excavated at the site of the Basilica were mixed up during the tumultuous centuries of Hungary, hence the royal remains still lie unidentified in a charnel-house. The appearance and rapid development of archaeogenetics now allows the personal identification of the royal skeletons from among the remains of the Basilica. The genetic information necessary for the identification of the Árpád dynasty members is accessible, while sequence data of the non-Árpádian kings’ relatives still need to be obtained by further genetic analysis. Here we provide an outline of the investigation for the identity of the royal skeletons: we sketch the process of sample preparation and DNA extraction, the steps of library preparation for next-generation sequencing (NGS) and give a brief report of the current progressions.