The assessment of objects of accounting is important
for obtaining objective information on an economic
and financial position of the organization. At the
solution of a question of assessment methods in
modern conditions, it is necessary to know how these
issues were resolved earlier. In this article, we consider
historical aspects of an assessment in accounting.
The retrospective of the solution of this question is
given, beginning from the XIII century in various
countries – Italy, France, Great Britain, Germany,
Holland, the USA, etc. Various points of view on
assessment questions are considered. It is specified,
that with the advent of a monetary assessment there
was a double record. Types of estimates are
considered: at the acquisition price (historical), at the
sale (market) price, at prime cost, at recovery cost, at
the reproduction price, a multiple assessment (for each
asset of balance to use the base of an assessment), at
fair value. Their positive and negative sides are given.
The option of an assessment and revaluation of assets
in the conditions of inflation with need to correct the
wholesale prices of an inflation index is reflected. The
main historical stages of development of an
assessment – naturalistic, origin and distribution of a
monetary assessment, distribution of market and
historical estimates, development of variety of
estimates, an assessment regulation, and association of
various estimates in the category of “fair value” are
formulated
The formation of a system of indicators for assessing
the performance of the business processes of the
enterprise is one of the most actual and modern
directions of increase of efficiency of activity of the
enterprise. The system of indicators should be
developed in accordance with the specifics of
company's activity, its strategic goals and available
resources. Consideration of the process of developing
a system of indicators of business processes on a
specific example of an industrial enterprise allows not
only to evaluate the operation of departments in terms
of running processes, but also to develop a list of
measures to improve the efficiency of functions
execution of business processes. The work presents
theoretical information, the development of a system
of indicators of business processes within the selected
areas using this method of process optimization. The
initial stage of the work on the development and
evaluation of a system of indicators of business
processes was made by enterprise characteristics,
description of its organizational structure and core
activities. The article considers the indicators of
process, product and satisfaction of customers in terms
of cost, time and technical performance. For example,
the business process that best reflects the specifics of
the enterprise, the process of developing a system of
indicators and presented conclusions, and developed
recommendations and actions for the application of the
system of indicators of business processes
In this article, in accordance with the methodology of
the Automated system-cognitive analysis (ASCanalysis),
we examine the implementation of the 1st
and 2nd stages of ASC-analysis: cognitive structuring
and formalization of the subject area. At the stage of
cognitive structurization of subject area, researchers
decide what to consider as the object of modeling, the
factors affecting it and the results of their actions. In
accordance with the results of the cognitive structurization,
we prepare the initial database for the study
(training sample or case-based reasoning). At the stage
of formalization of the subject area, the base of the
original data is being normalized, i.e., we develop
classification and description: the scale and graduations
and with their use the base of the source data is
being encoded. The result is a database of events
(eventological database) and the training sample. The
stage of cognitive structuring and preparation of the
source data is not formalized and the formalization of
the subject area is fully automated and performed directly
with the use of the universal cognitive analytical
system named "Eidos", which is a software Toolkit for ASC-analysis. Stages of cognitive structurization and
formalization of the subject area of ASC-analysis are
the first steps of data conversion into information and
into knowledge. Subsequent steps: the synthesis and
verification of system-cognitive model, the decision of
problems of identification, forecasting and decision
making, as well as studies of the modeled object by
studying its model will be considered in future articles
In this article, in accordance with the methodology of
the Automated system-cognitive analysis (ASCanalysis),
we examine the implementation of the 3rd
ASC-analysis: synthesis and verification of forecasting
models of development of diversified agro-industrial
corporations. In this step, we have synthesis and verification
of 3 statistical and 7 system-cognitive models:
ABS – matrix of the absolute frequencies, PRC1 and
PRC2 – matrix of the conditional and unconditional
distributions, INF1 and INF2 private criterion: the
amount of knowledge based on A. Kharkevich, INF3 –
private criterion: the Chi-square test: difference between
the actual and the theoretically expected absolute
frequencies INF4 and INF5 – private criterion:
ROI - Return On Investment, INF6 and INF7 – private
criterion: the difference between conditional and unconditional
probability (coefficient of relationship).
The reliability of the created models was assessed in
accordance with the proposed metric is similar to the
known F-test, but does not involve the performance of
normal distribution, linearity of the object modeling,
the independence and additivity acting factors. The
accuracy of the obtained models was high enough to resolve the subsequent problems of identification,
forecasting and decision making, as well as studies of
the modeled object by studying its model, scheduled
for consideration in future articles
In the article there was discovered the essence of two
projects of globalization, strong competitiveness of
which came on the large part of XX century. The
liberal project based on the economic freedom,
limiting the government interference, resisted the
socialist project, where the focus is put on the
collective ownership that ensures social justice. The
author of the article reveals the general idealphilosophic
roots of both projects marking their joint
tend to universality and ignoring of national–cultural
differences that in some situations can serve as their
weak or strong side. Despite on the victory of liberal
project under social, the author of the article does not
include in future the alternation of these projects in
the course of human history
Grain is the strategic importance and is the basis for
food security. The gross national product share of
grain and its products is about 10-15%. It always
stands out from other types of raw materials, as used to
produce the most massive daily foods. When selecting
cultivation technology agricultural crop agronomist
has at its disposal a database of more than a hundred
times-personal of alternative technologies for each
crop. Prior to the decision-maker (DMP) is the task of
specific criteria to select the most suitable for the owners,
climatic zone of technology cultivating culture.
These circumstances explain the relevance of in-depth
research of economic and mathematical models and
methods of analysis and evaluation of the economic
efficiency of technologies of cultivation agricultural
crops. The possibility of developing a set of mathematical
models and methods for multi-criteria analysis and
assessment key technologies of cultivation of agricultural
crops
In assessing the optimal composition of machine and
tractor fleet nomenclature and quantitative composition
of parks of technical means and some parameters
of production technology are used as varying variables,
leaving the timing of mechanized fieldwork
fixed. At the same time, changing the duration of
mechanized operations in the most intense periods of
the field season can significantly affect the amount of
the basic means of mechanization as a part of machine
and tractor fleet, the value of investments in its formation.
The article used a method of determining the
composition of the machine and tractor fleet of agricultural
organizations considered the "flexible" duration
of the mechanized operations in field and based on
the iterative adjustment of the results of the optimization
of machine and tractor fleet by the criterion of the
minimum difference between savings investment and
value of crop losses. The analysis showed that the economically
viable term of harvesting of winter crops for
domestic combine harvester Acros-530 is a period of
16 days. The article analyzes the economic efficiency
of the different periods of the harvesting campaign
using imported agricultural machinery. This work presents
a sensitivity analysis of the effect of reducing the
need to combine at different periods of cleaning of grain crops to the level of prices for products and
equipments
This article is devoted to protection of innovative
processes against threat of emergence of risks.
Innovative processes need to be realized in the
conditions of high confidentiality, safety of industrial
samples, new technology, and documentation.
Conditions of risks of various physical nature,
reliability of work of the scientific and production
stuff are defined
On the one hand, man is a physical object and a person.
Therefore, we interact with the reality, on one
hand, directly as a physical object, but on the other
hand as a person, i.e. indirectly through our psyche.
On the basis of information from the senses, the consciousness
of a person creates a subjective model of
reality. A man mistakes his subjective model of reality
for reality itself, i.e. unnecessarily assigns an ontological
status, by the hypostatizations. In fact, as
the reality a man perceives not reality itself, but only
its subjective model of that reality. As a result, as a
physical object, a person lives in the physical world,
and as a person he lives in his subjective model of
physical and social reality created on the basis of
information coming to his senses directly and from
the media. This work considers the process of formation
of subjective 3D models reality based of
large numbers of 2D images, a distinction is made in
the content of terms: "Seeing" and "Sensing"; it also
analyzes the transformation of objective facts into
subjective perceptions of consciousness and back.
As a result of hypostatizations of subjective models
of reality, we may observe the same effects as in
virtual reality (a reality effect; the effect of the presence;
the effect of depersonalization; the effect of
virtualization goals, values, and motivations). So,
there is every reason to consider different subjective
models of reality generated by different forms of
consciousness, the virtual models. We study various
consequences of these statements
Heterotopia, according to M. Foucault, is the space
beyond all others, the space in which there are no
familiar laws and regulations to the subject. It is
obvious that behavioral stereotypes in such
circumstances are undergoing all sorts of changes.
People entering the heterotopia (especially in frontier
heterotopia), is forced to adapt to new conditions and
somehow the so-called act of transgression, i.e. to
overstep the limits of the traditional behavior. It
raises epistemological significance of the study of
heterotopic transgression. The author, using
Foucauldian approach to heterotopia, analyzes
various forms of transgression, for the first time their
classification is given. However, special attention is
paid to religious transgressions, as heterotopic space
often give ground for the emergence of new religious
movements, branches, and sometimes even new
religious systems. The author concludes that acts of
transgression are a form of reaction to a meeting with
an Alien in new for the subject of transgression
conditions, which gives him the opportunity to adapt
successfully to changing environmental conditions.
All this corresponds to basic instincts of survival of
the individual