Open/Closed String Duality for Topological Gravity with Matter

The exact FZZT brane partition function for topological gravity with matter is computed using the dual two-matrix model. We show how the effective theory of open strings on a stack of FZZT branes is described by the generalized Kontsevich matrix integral, extending the earlier result for pure topological gravity. Using the well-known relation between the Kontsevich integral and a certain shift in the closed-string background, we conclude that these models exhibit open/closed string duality explicitly. Just as in pure topological gravity, the unphysical sheets of the classical FZZT moduli space are eliminated in the exact answer. Instead, they contribute small, nonperturbative corrections to the exact answer through Stokes' phenomenon.Comment: 23 pages, 1 figure, harvma

Statistical research of state of marketing policies: accounting dimension

The dynamics of the main statistical indicators of the marketing policy of oil extraction plants in Ukraine has been characterized to identify possible development strategies for the stages in the life cycle of a business and a way of achievement of competitive advantages. The effect of different approaches to the composition of cost of sales in accordance with the selected marketing policy on the financial results has been shown. The adjustment to the selling expenses to ensure the planned volume of sales and the optimal financial result have been proposed. The subaccounts to synthetic account number 93 "Expenses for sale" have been proposed to reflect allocation of cost of sales between the reporting and future periods for actual realized and unrealized products (goods, works, services) resulting in a more accurate reflection of financial results from realisation of production (goods, works, services). For the basis for allocation of distribution costs it is proposed to use the specific weight of sold products (goods, works, services) in total volume of products (goods, works, services) to be implemented

Assessment of generalizing cost indicators volume of industrial production

Since the state of the industry largely determines the priorities for the development of complementary and service industries, engineering, transport, social and other infrastructure, employment and standard of living of the population, then the solution to the stabilization and development of the economy in market conditions is possible only when creating a competitive industrial production. At the same time an important place among the performance indicators of industrial enterprises occupy a total production cost parameters. The article outlines the procedure for the formation of indicators of gross, product and sales as the main aggregate price indices of industrial output. The study analyzed the relationship between these parameters. The advantages of the use of the net production in the economic analysis of production and sales compared with the gross and marketable products. Out lined directions to use these indicators to analyze the production of industrial enterprises

Accounting providing of statistical analysis of intangible assets renewal under marketing strategy

The article analyzes the content of the Regulations on accounting policies of the surveyed enterprises in terms of the operations concerning the amortization of intangible assets on the following criteria: assessment on admission, determination of useful life, the period of depreciation, residual value, depreciation method, reflection in the financial statements, a unit of account, revaluation, formation of fair value. The characteristic of factors affecting the accounting policies and determining the mechanism for evaluating the completeness and timeliness of intangible assets renewal is showed. The algorithm for selecting the method of intangible assets amortization is proposed. The knowledge base of statistical analysis of timeliness and completeness of intangible assets renewal in terms of the developed internal reporting is expanded. The statistical indicators to assess the effectiveness of the amortization policy for intangible assets are proposed. The marketing strategies depending on the condition and amount of intangible assets in relation to increasing marketing potential for continuity of economic activity are described

Accounting support of the strategic analysis of activity of the extractive industry enterprises and development of quarries depending on solvency of buyers

The branch features of functioning the enterprises of the extractive industry influencing the organization of the account, the analysis and audit are established: limited stocks of minerals influence the actual period of functioning of the enterprise; seasonal demand for products; complex production; the location of the enterprise in relation to settlements must be consistent with the safety of the technological process for the environment, people; obtaining special permits for legitimate subsoil use. The elements of accounting policy as a tool for the actual reflection of contractual and depreciation policy in the financial statements are described. It was found that all surveyed companies apply a uniform depreciation policy. Given the seasonal nature of production and underutilization of capacity, it is proposed to move to the application of intensive depreciation policy. This will allow you to clearly plan the timing of equipment upgrades and the cost of own or borrowed funds for its implementation Stages of assessment of buyers’ solvency are offered. The first stage involves establishing the degree of implementation of agreements between buyers and the mining industry. The second stage involves determining the completeness of the provision of cash or non-cash proceeds from sales based on the establishment of correlations between the indicators of the statement of financial performance and the statement of cash flows. The third stage involves establishing the increase in receivables for sold products, goods, works, services for the reporting period and the share of the increase in receivables in the net income from sales for the reporting period

Organizational and methodical approaches to disclosure of income distribution in integrated reporting

The essence of the integrated reporting is described. Preconditions and problems when introducing the integrated reporting are presented. The information requests of integrated reporting users are described. The necessity of reflection of all types of capital, namely, natural, social, human and intellectual in the integrated reporting are revealed. The main advantages of compiling the integrated accounts for the enterprise are established: a broader perspective of consideration of the activity; the improvement of accounting policy as a result of integration of the principles of sustainable development into activity; increasing the trust of workers and consumers in the safety of technological processes and products for environment. For the wider introduction of the integrated reporting it is necessary to develop the methodological provision for accounting in accordance with the principles of sustainable development to ensure the reliability of the indices obtained; it is necessary to select the optimal list of indices that can meet the information needs of all users, in particular, investors, the state, auditors, society, creditors, consumers, employees, management personnel, academics, and the media. The main tasks and principles of compilation of the integrated reporting are presented. Orientation to the future, materiality, demand, integrity, reliability, completeness, periodicity, consistency, timeliness, interpretation, and comparability are suggested as the principles of integrated reporting. The issue of the necessity of conducting the external audit of the data verification of the integrity reporting is highlighted. The algorithm of profit distribution depending on the chosen strategy of enterprise development is proposed. When directing net profits for the development of production, the authors identify the following three strategies: insufficient upgrades, upgrades at the level of wear and the advanced renewal of non-current assets. It is proposed to choose the strategy for the extended renewal of non-current assets, which will increase the scope of activities and the net profit in the future