Economic efficiency estimation of intangible assets use

© 2015, MCSER-Mediterranean Center of Social and Educational Research. The article comprises a set of theoretical and methodological statements and practical suggestions about the specific ways of estimation of intangible assets. The problems of the intangible assets development process management and their further application effectiveness deserve the most serious attention However, the problem of the intangible assets development process management and their further application effectiveness is not illustrated enough

Budgeting system in construction organizations in conditions of process-oriented normative model of cost accounting

© 2014, Mediterranean Center of Social and Educational Research. All rights reserved. The article analyses the features of the structure of the budgeting system in conditions of the process-oriented normative method of cost management. The authors set out the peculiarities of budget development in the construction industry, consider the stages of implementation of process-oriented budgeting in conditions of application the process-oriented normative method of cost management in construction industry. Using this model can be very useful for construction industry companies and help them set their goals to achieve performance indicators

Ethiopian-Somali Conflict 1977—1978: According to US Central Intelligence Agency

The analysis by the US Central Intelligence Agency of the military and political aspects of the Ogaden War (1977—1978) is considered. On the basis of declassified and published documents, the main issues related to the Somali-Ethiopian conflict that worried the CIA are revealed. It establishes the degree of awareness of the Office about certain events related to the war in the Ogaden, and also determines how successful the forecasts made during the conflict were. With the involvement of domestic, American, Ethiopian and Somali historiography, it is shown that the CIA, despite the lack of information, established certain facts quite accurately, but regularly made mistakes in their judgments about further events. The forecasts of the Office regarding a possible conflict between Ethiopia and Somalia in January — July 1977, which turned out to be correct only in small things or in obvious facts, are highlighted. It is shown that the CIA correctly identified the conflict potential in the region, but did not determine exactly where the war would begin. Regarding the role of the CIA in covering the fighting in the Ogaden in July 1977 — March 1978 it is noted that the Office was successful in identifying short-term trends, but did not establish long-term ones

Para a questão de avaliar a credibilidade da empresa por bancos comerciais russos

Credit in the economy plays a double role, since it is a source of development for organizations (acquisition of fixed assets, modernization and reconstruction of production, launching of new projects, as well as the replacement of working capital) and an instrument for the generation of income for the bank and, in general, its main activity. To analyze the differences in the industry, we selected 30 companies. On the basis of its financial statements, we calculate the liquidity indices, the profitability of sales and the turnover of accounts payable and accounts receivable. The results showed that the reliability and financial stability of the clients reduce the bank risks, help the bank to obtain a higher income. It is considered that the bank deals not only with high-level customers: there are also customers among them who experience financial difficulties due to inadequate production organization, poor market research or poorly chosen strategy. The ability to correctly identify the client's capabilities, recognize their strengths and weaknesses is an important task for credit institutions. Therefore, these analytical indicators allow to objectively evaluate the creditworthiness of the borrower. However, in addition to the analysis of the financial ratios, it is necessary to evaluate the quality parameters, that is, analyze the client's credit history, the period of his service in the bank, the quality of the administration, his dependence on the suppliers and customers, and credit security.El crédito en la economía desempeña un doble papel, ya que es una fuente de desarrollo para las organizaciones (adquisición de activos fijos, modernización y reconstrucción de la producción, lanzamiento de nuevos proyectos, así como la reposición del capital de trabajo) y un instrumento para la generación de ingresos para el banco y, en general, su actividad principal. Para analizar las diferencias de la industria, seleccionamos 30 empresas. Sobre la base de sus estados contables (financieros), calculamos los índices de liquidez, la rentabilidad de las ventas y el volumen de negocios de las cuentas por pagar y las cuentas por cobrar. Los resultados demostraron que la confiabilidad y la estabilidad financiera de los clientes reducen los riesgos bancarios, ayudan al banco a obtener un ingreso más alto. Se considera que el banco trata no solo con los clientes de alto nivel: también hay clientes entre ellos que experimentan dificultades financieras debido a una producción inadecuada organización, pobre investigación de mercado o una estrategia mal elegida. La capacidad de identificar correctamente las capacidades del cliente, reconocer sus fortalezas y debilidades es una tarea importante para las instituciones de crédito. Por lo tanto, estos indicadores analíticos permiten evaluar objetivamente la solvencia crediticia del prestatario. Sin embargo, además del análisis de los ratios financieros, es necesario evaluar los parámetros de calidad, es decir, analizar el historial crediticio del cliente, elperíodo de su servicio en el banco, la calidad de la administración, su dependencia de los proveedores y clientes, y seguridad crediticia.O crédito na economia desempenha um papel duplo, uma vez que é uma fonte de desenvolvimento para as organizações (aquisição de ativos fixos, modernização e reconstrução da produção, lançamento de novos projetos, bem como a substituição do capital de giro) e um instrumento para a geração de renda para o banco e, em geral, sua principal atividade. Para analisar as diferenças na indústria, selecionamos 30 empresas. Com base em suas demonstrações financeiras, calculamos os índices de liquidez, a rentabilidade das vendas e o giro das contas a pagar e contas a receber. Os resultados mostraram que a confiabilidade e a estabilidade financeira dos clientes reduzem os riscos bancários, ajudando o banco a obter uma receita maior. Considera-se que o banco lida não apenas com clientes de alto nível: há também clientes entre eles que enfrentam dificuldades financeiras devido à organização inadequada da produção, pesquisa de mercado deficiente ou estratégia mal escolhida. A capacidade de identificar corretamente as capacidades do cliente, reconhecer seus pontos fortes e fracos é uma tarefa importante para as instituições de crédito. Portanto, esses indicadores analíticos permitem avaliar objetivamente a qualidade de crédito do tomador de empréstimo. No entanto, além da análise dos índices financeiros, é necessário avaliar os parâmetros de qualidade, ou seja, analisar o histórico de crédito do cliente, o período de seu atendimento no banco, a qualidade da administração, sua dependência dos fornecedores e clientes e segurança de crédito

ГЭТ 63–2019: новаторский метод стабилизации расхода жидкости в эталонной установке 3

   Establishing the pinpoint accuracy of national primary standards for units of mass and volume flow rates (mass and volume) of liquid (water) is a priority in the national economy of most states. In Russia and abroad, the principle of operation of standards for units of flow rate and amount of liquid is based on the gravimetric weighing method, i. e., on measuring the mass of liquid entering a weighing container over a certain averaging time interval. The decisive condition for the accuracy of the result of the standard is the stabilization of liquid flow rate, as well as the choice of the optimal method for creating a forced flow of liquid in the pressure pipeline and measuring line. The widely accepted method of creating a forced flow of liquid by placing it at a height or supplying it using pumps has one inconvenient consequence – the bulkiness of the standard design. The creation of such a design entails economic, labor, and time costs, which can adversely affect the test conditions and results. The author’s innovative method of active damping of pressure and fluid flow fluctuations, which eliminates the need to place the pressure tank at a great height above ground level, allows minimizing inconveniences. This method is implemented in the pressure pipeline and measuring line of the reference installation 3 of the State Primary Special Standard of Units of Mass and Volume of Liquid in a Flow and of Mass and Volume Flow Rates of a Liquid GET 63–2019.   The purpose of the article is to substantiate and experimentally confirm the high efficiency of this method.   The results of experimental research of changes in the absolute pressure in the air cushion and the liquid level in the pressure tank of the stabilization module confirmed the efficiency of the proposed method based on the obtained minimum values of the relative deviations of the instantaneous and average liquid flow rates. The engineering solution presented in the article is of interest to economic entities and commercial organizations interested in reducing the costs of testing the volumetric flow rate (mass and volume) of liquid (water).   Установление наивысшей точности национальных первичных эталонов единиц массового и объемного расходов (массы и объема) жидкости (воды) входит в число приоритетов в национальной экономике большинства государств. В Российской Федерации и за рубежом принцип действия эталонов единиц расхода и количества жидкости основан на гравиметрическом методе взвешивания, т. е. на измерении массы жидкости, поступившей в весоизмерительную емкость за определенный интервал времени осреднения. Решающим условием точности результата работы такого эталона являются стабилизация расхода жидкости, а также выбор оптимального способа создания вынужденного течения жидкости в напорном трубопроводе и измерительной линии. Повсеместно принятый метод создания вынужденного течения жидкости путем размещения ее на высоте или подачи с использованием насосов имеет одно неудобное следствие – громоздкость конструкции эталона. Создание такой конструкции влечет за собой экономические, трудовые и временные затраты, что может негативно сказаться на условиях и результатах испытаний. Минимизировать неудобства позволяет принятый в фокус внимания автора новаторский метод активного демпфирования колебаний давления и расхода жидкости, который позволяет исключить необходимость размещения напорного бака на большую высоту над уровнем земли. Данный метод реализован в напорном трубопроводе и измерительной линии эталонной установки 3 Государственного первичного специального эталона единиц массы и объема жидкости в потоке, массового и объемного расходов жидкости ГЭТ 63–2019.   Цель статьи – доказательно обосновывать и экспериментально подтвердить высокую эффективность данного метода.   Результаты экспериментальных исследований изменения абсолютного давления в воздушной подушке и уровня жидкости в напорном баке модуля стабилизации подтвердили работоспособность предложенного метода на основании полученных минимальных значений относительных отклонений мгновенного и усредненного расходов жидкости. Приведенное в статье инженерное решение представляет интерес для хозяйствующих субъектов и коммерческих организаций, заинтересованных в снижении издержек на проведение испытаний объемного расхода (массы и объема) жидкости (воды)

Tendency of Investment Economy Formation

The relevance of the topic is caused by the need to identify trends and characteristics of the investment economy formation in the face of the external economic environment new challenges. The article’s main aim is to develop recommendations for optimizing the directions of the state economic policy in the field of investment activity development. The research is based on an analysis of the current situation and the identification of trends in the formation of Russia's investment economy and its regions. The study's novelty is to identify trends and characteristics in the investment economy formation in the regions of Russia and formulate development sectors in the Republic of Tatarstan. The main results of the study are as follows: issues of the preconditions for the formation of investment activity in the country's economy are examined, as well as macroeconomic indicators that form the financial foundations of the investment economy, the main directions for improving investment attractiveness are identified and proposed, including the use of the advantages of geographical and geopolitical position, increasing the economic, social and political level of development, improving the state of the environmental situation and demographic situation

Technique of the analysis and assessment of innovative industrial risks at different stages of innovative activity

© 2016, Econjournals. All rights reserved.High rates of innovation in enterprises require setting a number of scientific and technical problems related to the evaluation and analysis of innovative industrial risks and their control systems. The article proposes an original technique for evaluation of innovative industrial risks at different stages of innovation. Its feature is that the rate determined by the survivability of the economic system. The basis of the study developed the method for determining the survivability is the definition of the integral index of vitality based on a comprehensive assessment of the production system. The closer the result of this indicator to one, the better the control system will determine the problem areas in the implementation of innovation and more efficient use of a set of measures to address the problems identified. Methods of assessing and analyzing the vitality of enterprises is available for the purposes of risk management as a tool of analysis to identify reasons for the decline performance of innovation. In this regard, we determined preliminary values of specific factors and the limit values for these indicators

Budgeting system in construction organizations in conditions of process-oriented normative model of cost accounting

© 2014, Mediterranean Center of Social and Educational Research. All rights reserved. The article analyses the features of the structure of the budgeting system in conditions of the process-oriented normative method of cost management. The authors set out the peculiarities of budget development in the construction industry, consider the stages of implementation of process-oriented budgeting in conditions of application the process-oriented normative method of cost management in construction industry. Using this model can be very useful for construction industry companies and help them set their goals to achieve performance indicators

Budgeting system in construction organizations in conditions of process-oriented normative model of cost accounting

© 2014, Mediterranean Center of Social and Educational Research. All rights reserved. The article analyses the features of the structure of the budgeting system in conditions of the process-oriented normative method of cost management. The authors set out the peculiarities of budget development in the construction industry, consider the stages of implementation of process-oriented budgeting in conditions of application the process-oriented normative method of cost management in construction industry. Using this model can be very useful for construction industry companies and help them set their goals to achieve performance indicators

Economic efficiency estimation of intangible assets use

© 2015, MCSER-Mediterranean Center of Social and Educational Research. The article comprises a set of theoretical and methodological statements and practical suggestions about the specific ways of estimation of intangible assets. The problems of the intangible assets development process management and their further application effectiveness deserve the most serious attention However, the problem of the intangible assets development process management and their further application effectiveness is not illustrated enough