Intensity and efficiency analysis of assets use when monitoring the goodwill in the controlling system

The article presents the statistical evidence of a considerable gap between the market value of a modern company and the carrying value of its net assets. The authors define the gap as an underestimated part of assets and identify it with the company's goodwill. The authors research the practical application area of the business activity indicators, including for the grounded management decisions concerning the evaluation of investment attractiveness and efficiency of assets utilization of the modern companies.Keywords: goodwill, business activity, intangible assets, profitability, financial statement

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

Uncompensated property receipt accounting operations

© Medwell Journals, 2016.The study suggests practical methods for accounting operations of uncompensated property receipt complying with the general concept of international financial reporting standards. In particular, the research proves the expediency of uncompensated assets estimation according to its fair market value and formulates a proposal of the fair value reflection within other comprehensive income, subject to further reclassification as a separate item of profits and losses. Such reclassification is carried out according to these uncompensated assets writing-offto costs and expenses

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

Groundwater composition fluctuation within technogenic zones (case study: flooded coal mines in Primorsky Krai, Russia)

The paper considers groundwater composition fluctuation within technogenic zones based on evidence from the flooded coal mines of Primorye. The authors have determined the regularities of hydrogeochemical processes, specified the groundwater composition fluctuation within the technogenic complexes located in the liquidated mine areas, and identified the equilibrium phases between the studied waters and specific secondary minerals. It has been proved that water within natural-technogenic complexes in the liquidated mine areas are saturated with silicates, carbonates, sulfates, oxides, and hydroxides, which should be taken into account when designing technologies for groundwater treatment

Medical support at aircastastrophes. Review

This article it is considered the analysis of the data of literary sources about the plane crashes, the organization and features of medical care for victims of emergency situations in aircraft transport, as well as the sequence of actions of services in plane crashes.В настоящей статье проведен анализ данных литературных источников об авиакатастрофах, организации и особенностях оказания медицинской помощи пострадавшим при чрезвычайных ситуациях на авиационном транспорте, а также последовательность действий служб при авиакатастрофах

Estimation of acute toxicity of a drug based on the complex of lithium citrate, polymethylsiloxane, aluminum oxide

Research Institute of Clinical and Experimental Lymphology has developed an innovative drug based on a complex of lithium citrate, polymethylsiloxane and aluminum oxide (LOAP). Lithium-based drugs are effective in treating bipolar disorders. However, the toxic effects of lithium cause a “narrow therapeutic window”, which limits its clinical use. The creation of the drug LOAP was aimed at creating a prolonged form with a slow release of lithium to reduce toxic properties and use lithium citrate as an active pharmacological agent. At the moment, the lithium complex has no analogues. The purpose of the study was to study the parameters of acute toxicity of the LOAP. Material and methods. When studying acute toxicity, drugs were administered once intragastrically to mice and rats at doses of 12000, 10000, and 5000 mg/kg. Results. A single administration of drugs intragastrically through a probe in the maximum possible doses to mice and rats did not cause the death of animals and did not cause a locally irritating effect on the gastric mucosa. LOAP can be assigned to hazard class 4 (GOST 12.1.007-76)

The problem of accounting for the costs incurred after the initial recognition of an intangible asset

© 2014, Mediterranean Center of Social and Educational Research. All rights reserved. The article comprises a set of theoretical and methodological statements and practical suggestions about the specific ways of disclosing information on the costs of completion of intangible assets. IAS 38 Intangible assets contain the extensive list of norms regulating initial recognition and approaches to the assets evaluation at initial and further recognition and determines the rules of intangible assets. However, the problem of accounting for the additional costs incurred after the initial recognition of intangible assets is not illustrated enough

The problem of accounting for the costs incurred after the initial recognition of an intangible asset

© 2014, Mediterranean Center of Social and Educational Research. All rights reserved. The article comprises a set of theoretical and methodological statements and practical suggestions about the specific ways of disclosing information on the costs of completion of intangible assets. IAS 38 Intangible assets contain the extensive list of norms regulating initial recognition and approaches to the assets evaluation at initial and further recognition and determines the rules of intangible assets. However, the problem of accounting for the additional costs incurred after the initial recognition of intangible assets is not illustrated enough

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