978 research outputs found
Created-by-current states in long Josephson junctions
Critical curves "critical current - external magnetic field" of long
Josephson junctions with inhomogeneity and variable width are studied. We
demonstrate the existence of the regions of magnetic field where some fluxon
states are stable only, if the external current through the junction is
different from zero. Position and size of such regions depend on length of the
junction, its geometry, parameters of inhomogeneity and form of the junction.
The noncentral (left and right) pure fluxon states are appeared in the
inhomogeneous Josephson junction with increase in the junction length. We
demonstrate new bifurcation points with change in width of the inhomogeneity
and amplitude of the Josephson current through the inhomogeneity.Comment: 7 pages, 8 figure
Targeting the principle implementation in the system of social support
Purpose: The article aims to identify the actual problems of implementing the principle of targeting in the social protection system in Russia and to develop a set of measures to transform the mechanism of its provision based on a differentiated approach, which implies not only differences in the size of social transfers, but also on various forms of such support. Design/Methodology/Approach: As the basic approaches of the study there were chosen the theory of social investment and the conception of result-based budgeting. The study suggested the development of a more effective financial support system, the substantiation of a differentiated approach to the organization of a social system based on a single method by determining the degree of financial vulnerability of citizens and the development of methodological recommendations on the use of financial instruments to strengthen the targeting of social protection of needy citizens. Findings: The article substantiates that the necessary condition for the transformation of the social protection system to strengthen the social and financial security of needy citizens is the development of a differentiated approach in the provision of social support measures.
Practical Implications: The results of the study can be implemented into the management of social protection in order to improve its efficiency and effectiveness by using the targeting of social transfers based on clear criteria of need, the differentiated approach implementation in determining the measures of social support through the use of "map of social support of citizens", expanding the application of social contract technology.
Originality/Value: The set of measures proposed in the study will make it possible not only to adjust and direct social support to really needy recipients and to differentiate the volume of the support provided, but also to create conditions for the recipients of targeted protection to self-sufficiency, which, in turn, will contribute to the poverty reduction.peer-reviewe
BUILDING AN EFFECTIVE SYSTEM OF MANAGEMENT ACCOUNTING AT THE ENTERPRISES OF RETAIL TRADE
Very often among the current problems of owners and the management of the organization there is a full misunderstanding of results of activity in comparison to the spent resources, impossibility or big difficulties at control of implementation of plans and decision-making for effective correction of a situation. The main scientific and practical result of article in definition of a technique of creation of effective system of management accounting. A methodological basis of a research were the provisions and conclusions created in scientific works of domestic authors. Application of recommendations will allow to increase effective management of the enterprise
MANAGEMENT ACCOUNTING IN THE FORMATION OF DISTRIBUTION COSTS IN RETAIL TRADE
The article considers the essence of management accounting costs in retail organizations. In the market economy, commercial enterprises to achieve efficiency in the production implement a system for managing economic activities. The management accounting system allows to estimate efficiency of production and effectively control costs of the organization
BUILDING AN EFFECTIVE SYSTEM OF MANAGEMENT ACCOUNTING AT THE ENTERPRISES OF RETAIL TRADE
Very often among the current problems of owners and the management of the organization there is a full misunderstanding of results of activity in comparison to the spent resources, impossibility or big difficulties at control of implementation of plans and decision-making for effective correction of a situation. The main scientific and practical result of article in definition of a technique of creation of effective system of management accounting. A methodological basis of a research were the provisions and conclusions created in scientific works of domestic authors. Application of recommendations will allow to increase effective management of the enterprise
MANAGEMENT ACCOUNTING IN THE FORMATION OF DISTRIBUTION COSTS IN RETAIL TRADE
The article considers the essence of management accounting costs in retail organizations. In the market economy, commercial enterprises to achieve efficiency in the production implement a system for managing economic activities. The management accounting system allows to estimate efficiency of production and effectively control costs of the organization
Π‘ΠΎΠ²ΡΠ΅ΠΌΠ΅Π½Π½ΡΠ΅ ΠΏΡΠΈΠΎΡΠΈΡΠ΅ΡΡ Π²ΠΎΠ΅Π½Π½ΠΎ-ΠΏΠΎΠ»ΠΈΡΠΈΡΠ΅ΡΠΊΠΎΠΉ Π±Π΅Π·ΠΎΠΏΠ°ΡΠ½ΠΎΡΡΠΈ Π£ΠΊΡΠ°ΠΈΠ½Ρ Π² ΠΈΠ½ΡΠΎΡΠΌΠ°ΡΠΈΠΎΠ½Π½ΡΡ ΠΊΠΎΠΎΡΠ΄ΠΈΠ½Π°ΡΠ°Ρ
Π‘ΡΠ°ΡΡΡ ΠΏΡΠΈΡΠ²ΡΡΠ΅Π½Π° Π²ΠΈΠ΄ΡΠ»Π΅Π½Π½Ρ ΡΠ° Π°Π½Π°Π»ΡΠ·Ρ ΡΡΡΡΠΊΡΡΡΠ½ΠΈΡ
Π°ΡΠΏΠ΅ΠΊΡΡΠ² Π½Π°ΡΡΠΎΠ½Π°Π»ΡΠ½ΠΎΡ Π±Π΅Π·ΠΏΠ΅ΠΊΠΈ Π£ΠΊΡΠ°ΡΠ½ΠΈ: Π΄Π΅ΡΠΆΠ°Π²Π½ΠΎ-ΠΏΠΎΠ»ΡΡΠΈΡΠ½ΠΈΠΉ, ΡΠΎΡΡΠ°Π»ΡΠ½ΠΎ-Π΅ΠΊΠΎΠ½ΠΎΠΌΡΡΠ½ΠΈΠΉ, Π½Π°ΡΡΠΎΠ½Π°Π»ΡΠ½ΠΎ-ΠΊΡΠ»ΡΡΡΡΠ½ΠΈΠΉ, Π΅ΠΊΠΎΠ»ΠΎΠ³ΡΡΠ½ΠΈΠΉ, ΡΠ½ΡΠΎΡΠΌΠ°ΡΡΠΉΠ½ΠΈΠΉ Π· ΡΠΎΡΠΊΠΈ Π·ΠΎΡΡ ΠΎΠΏΠΈΡΡ ΠΎΡΠ½ΠΎΠ²Π½ΠΈΡ
Π·Π°Π³ΡΠΎΠ· Π²ΡΠΉΡΡΠΊΠΎΠ²ΠΎ-ΠΏΠΎΠ»ΡΡΠΈΡΠ½ΠΎΡ Π±Π΅Π·ΠΏΠ΅ΠΊΠΈ Π£ΠΊΡΠ°ΡΠ½ΠΈ Π· Π²ΠΈΠ·Π½Π°ΡΠ΅Π½Π½ΡΠΌ ΡΠ»ΡΡ
ΡΠ² ΡΡ
Π·ΠΌΠ΅Π½ΡΠ΅Π½Π½Ρ.The article is devoted to the allocation and the analysis of structural aspects of national security of Ukraine: state-political, social and economic, national-cultural, ecological and informational from the point of view of the description of the basic threats of military-political security of Ukraine with definition of ways of their reduction.Π‘ΡΠ°ΡΡΡ ΠΏΠΎΡΠ²ΡΡΠ΅Π½Π° Π²ΡΠ΄Π΅Π»Π΅Π½ΠΈΡ ΠΈ Π°Π½Π°Π»ΠΈΠ·Ρ ΡΡΡΡΠΊΡΡΡΠ½ΡΡ
Π°ΡΠΏΠ΅ΠΊΡΠΎΠ² Π½Π°ΡΠΈΠΎΠ½Π°Π»ΡΠ½ΠΎΠΉ Π±Π΅Π·ΠΎΠΏΠ°ΡΠ½ΠΎΡΡΠΈ Π£ΠΊΡΠ°ΠΈΠ½Ρ: Π³ΠΎΡΡΠ΄Π°ΡΡΡΠ²Π΅Π½Π½ΠΎ-ΠΏΠΎΠ»ΠΈΡΠΈΡΠ΅ΡΠΊΠΎΠΉ, ΡΠΎΡΠΈΠ°Π»ΡΠ½ΠΎ-ΡΠΊΠΎΠ½ΠΎΠΌΠΈΡΠ΅ΡΠΊΠΎΠΉ, Π½Π°ΡΠΈΠΎΠ½Π°Π»ΡΠ½ΠΎ-ΠΊΡΠ»ΡΡΡΡΠ½ΠΎΠΉ, ΡΠΊΠΎΠ»ΠΎΠ³ΠΈΡΠ΅ΡΠΊΠΎΠΉ ΠΈ ΠΈΠ½ΡΠΎΡΠΌΠ°ΡΠΈΠΎΠ½Π½ΠΎΠΉ Ρ ΡΠΎΡΠΊΠΈ Π·ΡΠ΅Π½ΠΈΡ ΠΎΠΏΠΈΡΠ°Π½ΠΈΡ ΠΎΡΠ½ΠΎΠ²Π½ΡΡ
ΡΠ³ΡΠΎΠ· Π²ΠΎΠ΅Π½Π½ΠΎ-ΠΏΠΎΠ»ΠΈΡΠΈΡΠ΅ΡΠΊΠΎΠΉ Π±Π΅Π·ΠΎΠΏΠ°ΡΠ½ΠΎΡΡΠΈ Π£ΠΊΡΠ°ΠΈΠ½Ρ Ρ ΠΎΠΏΡΠ΅Π΄Π΅Π»Π΅Π½ΠΈΠ΅ΠΌ ΠΏΡΡΠ΅ΠΉ ΠΈΡ
ΡΠΌΠ΅Π½ΡΡΠ΅Π½ΠΈΡ
THE ROLE OF MANAGEMENT ACCOUNTING IN THE FORMATION OF PROFIT IN THE TRADE ORGANIZATIONS
Trade organizations in modern conditions of managing has significantly increased the role of profit. Search of reserves of increase in profit and profitability is possible only on the basis of analysis and economic justification of expenses and income. These categories are the main objects of management accounting in trade. The subject of research is the trade organization. The purpose of the study is to determine the influence of management accounting on the profit growth of the organization. The main scientific-practical result is the formation of control algorithm for profit trade organization. The methodological basis of the research was the views and conclusions formed in scientific works of domestic authors. The conclusions and recommendations presented in the paper, can be used at reading lectures and seminars in management accounting
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