Совершенствование процесса управления дебиторской задолженностью на предприятии

Объектом исследования является дебиторская задолженность предприятия ОА «Сибкабель». Цель работы - совершенствование процесса управления дебиторской задолженностью на предприятии. В процессе исследования проводился анализ объема, состава, структуры и динамики дебиторской задолженности за 2014 г ОА «Сибкабель». В результате исследования выявлено, что показатель оборачиваемости дебиторской задолженности низкий и предприятие использует не эффективную систему предоставления отсрочка платежа. Предприятию были предложены рекомендации по управлению дебиторской задолженности, результате которых наблюдается улучшение финансового положения предприятия.The object of this study is to receivables enterprise OA "Sibkabel". Purpose - improving accounts receivable management process across the enterprise. The study was conducted analysis of the scope, composition, structure and dynamics of accounts receivable for 2014, OA 'Sibkabel ". The study revealed that the rate of receivables turnover is low and the company does not use an effective system of deferred payment. FME were offered recommendations for the management of accounts receivable, which resulted in the financial situation of the company have improved

Влияние CaO на синтез и микроструктуру керамики на основе бората алюминия

Осуществлен синтез бората алюминия на основе природных сырьевых материалов, изучено влияние добавки CaO на структуру и свойства материала. Было выявлено, что введение CaO в состав исходной сырьевой смеси способствует формированию игольчатых кристаллов и увеличению выхода фазы бората алюминия, а также снижению плотности материала. Показано, что двухстадийный обжиг позволяет повысить прочность образцов с добавкой CaO с сохранением низкой плотности

Assessment techniques, database design and software facilities for thermodynamics and diffusion

The purpose of this article is to give a set of recommendations to producers of assessed thermodynamic data, who may be involved in either the critical evaluation of limited chemical systems or the creation and dissemination of larger thermodynamic databases. Also, it is hoped that reviewers and editors of scientific publications in this field will find some of the information useful. Good practice in the assessment process is essential, particularly as datasets from many different sources may be combined together into a single database. With this in mind, we highlight some problems that can arise during the assessment process and we propose a quality assurance procedure. It is worth mentioning at this point, that the provision of reliable assessed thermodynamic data relies heavily on the availability of high quality experimental information. The different software packages for thermodynamics and diffusion are described here only briefly

Targeting sustainable competitiveness in Croatia by implementation of “20 Keys” methodology

Throughout the current wave of regulatory reforms, several theoretical models have been proposed that call for the emergence of instruments of self-regulation under some form of state supervision as part of the demand to improve product development performances aligned with awareness of environmental needs, to help with meeting regulation and to reduce the risk of production nonconformance. “20 Keys” is one example of a mass application of a methodology for raising sustainable development and holistic approach to competitiveness in new EU member the Republic of Croatia, and therefore, the aim of this study is to observe the results of the methodology application in Croatian companies. 20 Keys is a methodology that brings an integrated set of tools aimed at increasing overall productive efficiency and quality level with simultaneous reduction of costs. As it was shown in this paper, implementation success is coincident with senior management’s active role in setting the main goals for implementation, assuring that suitable methods and tools are used, allocating resources appropriately and enabling communication within the company

Large UK retailers' initiatives to reduce consumers' emissions: a systematic assessment

In the interest of climate change mitigation, policy makers, businesses and non-governmental organisations have devised initiatives designed to reduce in-use emissions whilst, at the same time, the number of energy-consuming products in homes, and household energy consumption, is increasing. Retailers are important because they are at the interface between manufacturers of products and consumers and they supply the vast majority of consumer goods in developed countries like the UK, including energy using products. Large retailers have a consistent history of corporate responsibility reporting and have included plans and actions to influence consumer emissions within them. This paper adapts two frameworks to use them for systematically assessing large retailers’ initiatives aimed at reducing consumers’ carbon emissions. The Framework for Strategic Sustainable Development (FSSD) is adapted and used to analyse the strategic scope and coherence of these initiatives in relation to the businesses’ sustainability strategies. The ISM ‘Individual Social Material’ framework is adapted and used to analyse how consumer behaviour change mechanisms are framed by retailers. These frameworks are used to analyse eighteen initiatives designed to reduce consumer emissions from eight of the largest UK retail businesses, identified from publicly available data. The results of the eighteen initiatives analysed show that the vast majority were not well planned nor were they strategically coherent. Secondly, most of these specific initiatives relied solely on providing information to consumers and thus deployed a rather narrow range of consumer behaviour change mechanisms. The research concludes that leaders of retail businesses and policy makers could use the FSSD to ensure processes, and measurements are comprehensive and integrated, in order to increase the materiality and impact of their initiatives to reduce consumer emissions in use. Furthermore, retailers could benefit from exploring different models of behaviour change from the ISM framework in order to access a wider set of tools for transformative system change