Интегрированное бюджетирование на сельскохозяйственных предприятиях: функциональность и принятие управленческих решений

In agriculture, issues of cost optimization and resource conservation play an important role both in setting correct and effective accounting and managing the agricultural business and in making strategic, timely and focused management decisions. Currently, more and more agricultural enterprises are striving to justify the long-term goal of developing their agricultural business. This fact largely forms the relevance of budgeting in the framework of the current state of the economy, which is in a stagnant state. The aim of the study was the development of budgeting methods for agricultural enterprises as a tool for accounting and analysis in the management of their activities. Nowadays, budgeting is one of the important elements of agricultural enterprise management concepts. Budgeting with an integrated approach as part of strategic budgeting in agriculture should take a leading position, as mathematical calculations are carried out, a market analysis is carried out taking into account all the features of accounting management and financial accounting and business management. In the research process, general scientific and special methods were applied: analysis, synthesis, abstraction, modeling, methods of systematization and generalization of the results. The objectives of the study were to assess the role of budgeting in agricultural enterprises; substantiation of the functionality of integrated budgeting; determination of the stages and types of economic decisions of integrated budgeting; development of a conceptual model for assessing the risk level of strategic budget alternatives. In accordance with the goals and objectives, the functionality of budgeting is substantiated, the stages and types of economic solutions for agricultural enterprises are determined. A conceptual model for assessing the risk level of strategic budget alternatives in agriculture has been developed. The proposed activities will help agricultural organizations to fully carry out activities, taking into account preliminary and competent budgeting, as well as budget alternatives.En la agricultura, los temas de optimización de costos y conservación de recursos juegan un papel importante tanto en establecer una contabilidad correcta y efectiva y en administrar el negocio agrícola como en tomar decisiones estratégicas, oportunas y enfocadas en el manejo. Actualmente, cada vez más empresas agrícolas se esfuerzan por justificar el objetivo a largo plazo de desarrollar su negocio agrícola. Este hecho forma en gran medida la relevancia del presupuesto en el marco del estado actual de la economía, que se encuentra en un estado estancado. El objetivo del estudio fue el desarrollo de métodos de presupuesto para empresas agrícolas como una herramienta de contabilidad y análisis en la gestión de sus actividades. Hoy en día, el presupuesto es uno de los elementos importantes de los conceptos de gestión de empresas agrícolas. La presupuestación con un enfoque integrado como parte de la elaboración de presupuestos estratégicos en la agricultura debe tomar una posición de liderazgo, ya que se realizan cálculos matemáticos, se realiza un análisis de mercado teniendo en cuenta todas las características de la gestión contable y la contabilidad financiera y la gestión empresarial. En el proceso de investigación, se aplicaron métodos generales científicos y especiales: análisis, síntesis, abstracción, modelado, métodos de sistematización y generalización de los resultados. Los objetivos del estudio fueron evaluar el papel del presupuesto en las empresas agrícolas; fundamentación de la funcionalidad del presupuesto integrado; determinación de las etapas y tipos de decisiones económicas de presupuestación integrada; Desarrollo de un modelo conceptual para evaluar el nivel de riesgo de las alternativas de presupuesto estratégico. De acuerdo con las metas y objetivos, se fundamenta la funcionalidad del presupuesto, se determinan las etapas y los tipos de soluciones económicas para las empresas agrícolas. Se ha desarrollado un modelo conceptual para evaluar el nivel de riesgo de las alternativas presupuestarias estratégicas en la agricultura. Las actividades propuestas ayudarán a las organizaciones agrícolas a llevar a cabo actividades en su totalidad, teniendo en cuenta el presupuesto preliminar y competente, así como las alternativas presupuestarias.В сельском хозяйстве вопросы оптимизации затрат, сохранности ресурсов, играют важную роль как в постановке правильного и эффективного бухгалтерского учета так и управления сельскохозяйственным бизнесом и принятии стратегических, своевременных и целенаправленных управленческих решений. В настоящее время все больше сельскохозяйственных предприятий стремятся к обоснованию долговременной цели развития своего сельскохозяйственного бизнеса. Данный факт во многом формирует актуальность осуществления бюджетирования в рамках современного состояния экономики, которая до сегодняшнего дня находится в стагнационном состоянии. Целью исследования являлось развитие методики бюджетирования для сельскохозяйственных предприятий как инструмента учета и анализа в управлении их деятельностью. Бюджетирование сейчас выступает одним из важных элементов концепций по управлению сельскохозяйственным предприятием. Бюджетирование с интегральным подходом как часть стратегического бюджетирования в сельском хозяйстве должно занять ведущие позиции, так как осуществляются математические расчеты, проводится анализ рынка с учетом всех особенностей бухгалтерского управленческого и финансового учета и управления бизнесом. В процессе исследования применены общенаучные и специальные методы: анализ, синтез, абстрагирование, моделирование, приемы систематизации и обобщения полученных результатов. Задачами исследования являлись оценка роли бюджетирования в сельскохозяйственных предприятиях; обоснование функциональных возможностей интегрального бюджетирования; определение этапов и типов экономических решений интегрального бюджетирования; разработка концептуальной модели оценки уровня риска стратегических бюджетных альтернатив. В соответствии с целями и поставленными задачами обоснованы функциональные возможности бюджетирования, определены этапы и типы экономических решений для предприятий сельского хозяйства. Разработана концептуальная модель оценки уровня риска стратегических бюджетных альтернатив в сельском хозяйстве. Предлагаемые мероприятия помогут сельскохозяйственным организациям в полной мере осуществлять деятельность с учетом предварительного и грамотного бюджетирования, а так же бюджетных альтернатив

Models of Innovation Activity Firms and the Competitive State

The paper clarified the concept of innovation activity of firms from the perspective of the model open innovation with traditional and alternative approaches to the methods of the protection of innovation activity results outlined. With the use of institutional tools, theoretical concepts and practical study the patterns of innovative activity of firms (external, internal & cooperative strategies) are analyzed and the selection criteria for models of innovation are proposed on the basis of a comparison of transaction costs and benefits specific to the closed forms and conditions for cooperation. The forms of cooperation, their pros & cons are mentioned given the results of some empirical evidence. Practical recommendations for the Russian companies to organize their innovation activities are given, as well as on the improvement of competition policy with regard to the inclusion of innovation factor in the analysis of mergers in Russia (also based on the mechanism of the use of this factor by means of merger simulation models). The paper also suggests the criteria for the evaluation of collaborative R&D projects of firms as antitrust tools aimed to use the “rule of reason” when the decisions are made

The Association of PLAUR Genotype and Soluble suPAR Serum Level with COVID-19-Related Lung Damage Severity

Uncovering the risk factors for acute respiratory disease coronavirus 2019 (COVID-19) severity may help to provide a valuable tool for early patient stratification and proper treatment implementation, improving the patient outcome and lowering the burden on the healthcare system. Here we report the results of a single-center retrospective cohort study on 151 severe acute respiratory syndrome coronavirus-2 (SARS-CoV-2)-infected symptomatic hospitalized adult patients. We assessed the association of several blood test measurements, soluble urokinase receptor (uPAR) serum level and specific single nucleotide polymorphisms of ACE (I/D), NOS3 (rs2070744, rs1799983), SERPINE1 (rs1799768), PLAU (rs2227564) and PLAUR (rs344781, rs2302524) genes, with the disease severity classified by the percentage of lung involvement on computerized tomography scans. Our findings reveal that the T/C genotype of PLAUR rs2302524 was independently associated with a less severe lung damage (odds ratio 0.258 [0.071–0.811]). Along with high C-reactive protein, fibrinogen and soluble uPAR serum levels turned out to be independently associated with more severe lung damage in COVID-19 patients. The identified factors may be further employed as predictors of a possibly severe COVID-19 clinical course

Measurements of long-range two-particle correlation over a wide pseudorapidity range in p–Pb collisions at √sNN = 5.02 TeV

Correlations in azimuthal angle extending over a long range in pseudorapidity between particles, usually called the "ridge" phenomenon, were discovered in heavy-ion collisions, and later found in pp and p−Pb collisions. In large systems, they are thought to arise from the expansion (collective flow) of the produced particles. Extending these measurements over a wider range in pseudorapidity and final-state particle multiplicity is important to understand better the origin of these long-range correlations in small-collision systems. In this Letter, measurements of the long-range correlations in p−Pb collisions at sNN−−−√=5.02 TeV are extended to a pseudorapidity gap of Δη∼8 between particles using the ALICE, forward multiplicity detectors. After suppressing non-flow correlations, e.g., from jet and resonance decays, the ridge structure is observed to persist up to a very large gap of Δη∼8 for the first time in p−Pb collisions. This shows that the collective flow-like correlations extend over an extensive pseudorapidity range also in small-collision systems such as p−Pb collisions. The pseudorapidity dependence of the second-order anisotropic flow coefficient, v2({\eta}), is extracted from the long-range correlations. The v2(η) results are presented for a wide pseudorapidity range of −3.1<η<4.8 in various centrality classes in p−Pb collisions. To gain a comprehensive understanding of the source of anisotropic flow in small-collision systems, the v2(η) measurements are compared to hydrodynamic and transport model calculations. The comparison suggests that the final-state interactions play a dominant role in developing the anisotropic flow in small-collision systems

Charged-particle production as a function of the relative transverse activity classifier in pp, p–Pb, and Pb–Pb collisions at the LHC

Measurements of charged-particle production in pp, p−Pb, and Pb−Pb collisions in the toward, away, and transverse regions with the ALICE detector are discussed. These regions are defined event-by-event relative to the azimuthal direction of the charged trigger particle, which is the reconstructed particle with the largest transverse momentum (ptrigT) in the range 8<ptrigT<15 GeV/c. The toward and away regions contain the primary and recoil jets, respectively; both regions are accompanied by the underlying event (UE). In contrast, the transverse region perpendicular to the direction of the trigger particle is dominated by the so-called UE dynamics, and includes also contributions from initial- and final-state radiation. The relative transverse activity classifier, RT=NTch/⟨NTch⟩, is used to group events according to their UE activity, where NTch is the charged-particle multiplicity per event in the transverse region and ⟨NTch⟩ is the mean value over the whole analysed sample. The energy dependence of the RT distributions in pp collisions at s√=2.76, 5.02, 7, and 13 TeV is reported, exploring the Koba-Nielsen-Olesen (KNO) scaling properties of the multiplicity distributions. The first measurements of charged-particle pT spectra as a function of RT in the three azimuthal regions in pp, p−Pb, and Pb−Pb collisions at sNN−−−√=5.02 TeV are also reported. Data are compared with predictions obtained from the event generators PYTHIA 8 and EPOS LHC. This set of measurements is expected to contribute to the understanding of the origin of collective-like effects in small collision systems (pp and p−Pb)

Multiplicity and event-scale dependent flow and jet fragmentation in pp collisions at √s = 13 TeV and in p–Pb collisions at √sNN = 5.02 TeV

Long- and short-range correlations for pairs of charged particles are studied via two-particle angular correlations in pp collisions at s√=13 TeV and p−Pb collisions at sNN−−−√=5.02 TeV. The correlation functions are measured as a function of relative azimuthal angle Δφ and pseudorapidity separation Δη for pairs of primary charged particles within the pseudorapidity interval |η|<0.9 and the transverse-momentum interval 1<pT<4 GeV/c. Flow coefficients are extracted for the long-range correlations (1.6<|Δη|<1.8) in various high-multiplicity event classes using the low-multiplicity template fit method. The method is used to subtract the enhanced yield of away-side jet fragments in high-multiplicity events. These results show decreasing flow signals toward lower multiplicity events. Furthermore, the flow coefficients for events with hard probes, such as jets or leading particles, do not exhibit any significant changes compared to those obtained from high-multiplicity events without any specific event selection criteria. The results are compared with hydrodynamic-model calculations, and it is found that a better understanding of the initial conditions is necessary to describe the results, particularly for low-multiplicity events

Probing the Chiral Magnetic Wave with charge-dependent flow measurements in Pb-Pb collisions at the LHC

The Chiral Magnetic Wave (CMW) phenomenon is essential to provide insights into the strong interaction in QCD, the properties of the quark-gluon plasma, and the topological characteristics of the early universe, offering a deeper understanding of fundamental physics in high-energy collisions. Measurements of the charge-dependent anisotropic flow coefficients are studied in Pb-Pb collisions at center-of-mass energy per nucleon-nucleon collision sNN−−−√= 5.02 TeV to probe the CMW. In particular, the slope of the normalized difference in elliptic (v2) and triangular (v3) flow coefficients of positively and negatively charged particles as a function of their event-wise normalized number difference, is reported for inclusive and identified particles. The slope rNorm3 is found to be larger than zero and to have a magnitude similar to rNorm2, thus pointing to a large background contribution for these measurements. Furthermore, rNorm2 can be described by a blast wave model calculation that incorporates local charge conservation. In addition, using the event shape engineering technique yields a fraction of CMW (fCMW) contribution to this measurement which is compatible with zero. This measurement provides the very first upper limit for fCMW, and in the 10-60% centrality interval it is found to be 26% (38%) at 95% (99.7%) confidence level

Measurements of jet quenching using semi-inclusive hadron+jet distributions in pp and central Pb–Pb collisions at √sNN = 5.02 TeV

The ALICE Collaboration reports measurements of the semi-inclusive distribution of charged-particle jets recoiling from a high transverse momentum (high pT) charged hadron, in pp and central Pb−Pb collisions at center of mass energy per nucleon−nucleon collision sNN−−−√=5.02 TeV. The large uncorrelated background in central Pb−Pb collisions is corrected using a data-driven statistical approach, which enables precise measurement of recoil jet distributions over a broad range in pT,chjet and jet resolution parameter R. Recoil jet yields are reported for R=0.2, 0.4, and 0.5 in the range 7<pT,chjet<140 GeV/c and π/2<Δφ<π, where Δφ is the azimuthal angular separation between hadron trigger and recoil jet. The low pT,chjet reach of the measurement explores unique phase space for studying jet quenching, the interaction of jets with the quark-gluonnplasma generated in high-energy nuclear collisions. Comparison of pT,chjet distributions from pp and central Pb−Pb collisions probes medium-induced jet energy loss and intra-jet broadening, while comparison of their acoplanarity distributions explores in-medium jet scattering and medium response. The measurements are compared to theoretical calculations incorporating jet quenching

Multiplicity and event-scale dependent flow and jet fragmentation in pp collisions at s\sqrt{s} = 13 TeV and in p−-Pb collisions at sNN\sqrt{s_\mathrm{NN}} = 5.02 TeV

International audienceLong- and short-range correlations for pairs of charged particles are studied via two-particle angular correlations in pp collisions at $\sqrt{s}=13$ TeV and p$-$Pb collisions at $\sqrt{s_\mathrm{NN}} = 5.02$ TeV. The correlation functions are measured as a function of relative azimuthal angle $\Delta\varphi$ and pseudorapidity separation $\Delta\eta$ for pairs of primary charged particles within the pseudorapidity interval $|\eta| < 0.9$ and the transverse-momentum interval $1 < p_{\rm T} < 4$ GeV/$c$. Flow coefficients are extracted for the long-range correlations ($1.6 < |\Delta\eta| <1.8$) in various high-multiplicity event classes using the low-multiplicity template fit method. The method is used to subtract the enhanced yield of away-side jet fragments in high-multiplicity events. These results show decreasing flow signals toward lower multiplicity events. Furthermore, the flow coefficients for events with hard probes, such as jets or leading particles, do not exhibit any significant changes compared to those obtained from high-multiplicity events without any specific event selection criteria. The results are compared with hydrodynamic-model calculations, and it is found that a better understanding of the initial conditions is necessary to describe the results, particularly for low-multiplicity events