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THE MODEL OF MANAGEMENT ACCOUNTING A TRADING COMPANY IN UKRAINE USING ACCOUNTING INFORMATION SYSTEM 乌克兰一家贸易公司运用会计信息系统的管理会计模式
Pub Date : 2014-12-01 DOI: 10.15550/ASJ.2014.12.103
K. Komarov
In the article are considered problems of modeling of management accounting systems of trade companies in Ukraine using accounting information systems and main difference between Ukrainian and international information systems. There are considered the description of the business process using accounting information systems. There are considered the definition of the model of organization a management accounting in the trade enterprise. In the article are considered process of integration between local Ukrainian information systems and international information accounting systems. Modeling management accounting is specific process knowledge of economic phenomena, in this case the process of management accounting in enterprises. During the simulation should understand the construction of an abstract (mathematical) model of the enterprise, which more fully and accurately reflect the parameters of the company. This simulation is mostly used with the use of information systems. In general, any information which the accounting system in the company, as such, can be considered as a model, as it is reflected all the real economic processes in the enterprise. Based on this view, the process of developing and implementing accounting information system in the enterprise can be understood as a process of modeling accounting in the enterprise, as well as in the research process and an information system are investigated and modeled all the key parameters characterizing the enterprise.
本文考虑了利用会计信息系统对乌克兰贸易公司管理会计系统建模的问题,以及乌克兰与国际信息系统的主要区别。有考虑利用会计信息系统对业务流程进行描述。对贸易企业管理会计组织模式的界定进行了探讨。在文章中考虑了乌克兰当地信息系统与国际信息会计系统之间的整合过程。管理会计是对经济现象的具体过程知识的建模,本案例中管理会计在企业中的过程。在仿真过程中应了解构建企业的抽象(数学)模型,从而更全面、准确地反映企业的各项参数。这种模拟主要与信息系统一起使用。一般来说,公司会计系统中的任何信息都可以被认为是一个模型,因为它反映了企业中所有真实的经济过程。基于这一观点,企业会计信息系统的开发和实施过程可以理解为企业会计建模的过程,并且在研究过程中,对企业特征的所有关键参数进行信息系统的调查和建模。
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引用次数: 0
Important Issues of Increasing the Active Operations Profitability of Commercial Banks 提高商业银行主动经营盈利能力的几个重要问题
Pub Date : 2014-12-01 DOI: 10.15550/ASJ.2014.12.065
L. Muradova
Financial stability of commercial banks directly depends on the profitability of commercial banks’ active operations. This is because, firstly, an optimal level of profitability of assets allows a Bank to support normative levels of net interest margin and net interest income, which is an essential condition to ensure commercial banks’ financial stability. Secondly, the main aim of any commercial Bank is to maximize its income. Thirdly, the banks' profit is an important source for the formation of the capital base. However, in many countries with transitional economies, including Uzbekistan, there are problems connected with improving the profitability of the commercial banks active operations. In particular, big commercial banks of the Republic of Uzbekistan have a relatively high level of reserve deductions which are intended to cover future loan losses.
商业银行的财务稳定性直接取决于商业银行积极经营的盈利能力。这是因为,首先,最优的资产盈利能力水平使银行能够支持规范的净息差和净利息收入水平,这是确保商业银行财务稳定的必要条件。其次,任何商业银行的主要目标都是使其收益最大化。第三,银行利润是形成资本基础的重要来源。但是,在包括乌兹别克斯坦在内的许多转型期经济国家,在提高商业银行积极业务的盈利能力方面存在一些问题。特别是乌兹别克斯坦共和国的大型商业银行有相当高的储备金扣减额,目的是弥补未来的贷款损失。
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引用次数: 1
AMPEROMETRIC TITRATION WITH AIM OF DETERMINATION OF THE CORRELATION COEFFICIENTS 以确定相关系数为目的的安培滴定法
Pub Date : 2014-12-01 DOI: 10.15550/ASJ.2014.12.052
Z. Yahshiyeva, M. Yahshiyeva, E. Eshonkulov
Voltamperometric behavior of thioacetamide and its metallocomplexes on the platinum micro disk anode on different by nature and concentrations buffer solutions and phone electrolytes was investigated. Nature of limited anode currents and number of electron donation oxidation of one molecule of thioacetamide were determined and also the conditions of platinum(IV), palladium(II) and gold(III) determination by its solution were optimized. On the base of obtained data the possibility of using of elaborated electrochemical methods to analysis of some real objects and industrial materials was shown. With aim of elaboration of amperometric methods of platinum(IV), palladium(II) and gold(III) determination by thioacetamide solution and metrological value of obtained experimental data the coefficients of correlation were determined, the results of which are useful for analysis of different by nature standards samples, ores, mineral, tails and
研究了硫代乙酰胺及其金属配合物在不同性质和浓度的缓冲溶液和手机电解质上在铂微盘阳极上的伏安行为。测定了硫乙酰胺的极限阳极电流性质和单分子给电子氧化数,并优化了其溶液测定铂(IV)、钯(II)和金(III)的条件。在所得数据的基础上,说明了将阐述的电化学方法应用于某些实物和工业材料分析的可能性。本文旨在阐述硫乙酰胺溶液测定铂(IV)、钯(II)和金(III)的安培方法,并对所得实验数据的计量值进行了相关系数的确定,其结果可用于不同性质标准样品、矿石、矿物、尾、尾等的分析
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引用次数: 0
INSTRUCTIONAL EXPERIMENT IN CHEMISTRY AS A MEANS OF SECONDARY SCHOOL STUDENTS' INDEPENDENT WORK 化学教学实验作为中学生自主学习的手段
Pub Date : 2014-12-01 DOI: 10.15550/ASJ.2014.12.114
A. Grabovyy
The paper explores the potential of chemical experiments in organizing and conducting secondary school students' independent work in Chemistry (standard level). The main research objectives are: 1) to reveal the essence of applying chemical experiment in students' self#study; 2) to provide experimental verification of the effectiveness of students' self#study in performing chemical experiments. The rese arch hypothesis is based on the assumption that the application of chemical experiment as one of the forms of self# study in teaching chemistry will effectively contribute to the formation of students' cognitive autonomy. Methods of analysis, forecasting and systematization of the process of students' learning through the application of a variety of forms of independent experimental work are used; pedagogical experiment (control#and#experimental groups' method) with the focus on the effectiveness of self#service performa nce in chemical experiments was conducted. The research found out that the types of independent tasks are related to the implementation of different forms of chemical experiments in teaching chemistry, the nature of the students' cognitive activity, their academic performance level. The research shows that the fact of the chemical experiment application in students' self#s tudy has significantly affected the quality of academic performance, with students' educational interests as the selected indicator.
探讨了化学实验在组织和开展中学生化学(标准水平)自主作业中的潜力。主要研究目的是:1)揭示化学实验应用于学生自学的本质;2)对学生自学进行化学实验的有效性进行实验验证。研究假设是基于化学实验作为自主学习的一种形式在化学教学中的应用将有效促进学生认知自主性的形成这一假设。运用多种形式的独立实验作业,对学生的学习过程进行分析、预测和系统化的方法;以自我服务行为在化学实验中的有效性为研究对象进行了教学实验(对照组和实验组)。研究发现,自主任务的类型与化学教学中不同形式的化学实验的实施、学生认知活动的性质、学习成绩水平有关。研究表明,以学生的教育兴趣为选取指标,化学实验应用于学生自我学习的事实对学业成绩质量有显著影响。
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引用次数: 0
The Role of Computed Tomography in Defining the Therapeutic Approach and Choice of the Operation Method for Patients with Acute Pancreatitis 计算机断层扫描在确定急性胰腺炎患者的治疗方法和手术方法选择中的作用
Pub Date : 2014-12-01 DOI: 10.15550/ASJ.2014.12.010
D. Riazanov, V. Antonevich
The results of examination and treatment of 110 patients with acute pancreatitis (AP) have been analyzed; 47 (42.7%) of these patients underwent computed tomography (CT) of the pancreas and of the retroperitoneal space prior to the operation. The analysis of the results showed that the CT of the pancreas and retroperitoneal space allows inferring the infected nature of liquid formations with an accuracy of 93.8%, which provided the basis for the development of a method of acute pancreatitis treatment based on the evaluation of the integrity of the retroperitoneal space fascias (Fride, Toldt, Treitz, Gerota fascias), as well as the localization of liquid formations in the retroperitoneal space.
分析了110例急性胰腺炎(AP)患者的检查和治疗结果;47例(42.7%)患者在手术前接受了胰腺和腹膜后间隙的计算机断层扫描(CT)。分析结果显示,胰腺及腹膜后间隙CT可判断积液感染性质,准确率为93.8%,为建立基于腹膜后间隙筋膜(Fride, Toldt, Treitz, Gerota筋膜)完整性评估及腹膜后间隙积液定位的急性胰腺炎治疗方法提供了依据。
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引用次数: 1
Methods and Approaches to Investigating Information Risks by Means of Economic Cost Models 利用经济成本模型研究信息风险的方法与途径
Pub Date : 2014-12-01 DOI: 10.15550/ASJ.2014.12.075
O. Arkhypov, A. Skyba
The article deals with legal documents in the field of information security, methods of the information risk assessment including economic cost models for identifying probabilistic parameters and structure of information risks and application of these models to the analysis of investments in information security projects. An adequate assessment of information risk and optimization of investments amount in the information security projects are based on approaches and procedures contained in the international standards for managing information security risks. Unfortunately, these standards are largely conceptual and advisory without taking into account of many factors that significantly affect the accuracy and objectivity of risk assessment. Economic approach to the analysis of risks including the known Gordon-Loeb model is focused mainly on the optimal risk management in general without tailoring to the real object producing risks. We offer models that use heuristic motivational and cost mechanisms to determine the parameters and the structure of risks. These models set links between international standards of the analysis and risk assessment and approaches to the risk optimization presented in the Gordon-Loeb model. To ensure a greater compatibility of these models and practical requirements that must be met through their structure, we introduced the information about the psycho-social characteristics of the intruder.
本文介绍了信息安全领域的法律文件,信息风险评估的方法,包括识别概率参数和信息风险结构的经济成本模型,以及这些模型在信息安全项目投资分析中的应用。信息安全项目中信息风险的充分评估和投资金额的优化是基于管理信息安全风险的国际标准所包含的方法和程序。不幸的是,这些标准在很大程度上是概念性和咨询性的,没有考虑到许多显著影响风险评估准确性和客观性的因素。风险分析的经济方法,包括已知的戈登-勒布模型,主要集中在一般的最优风险管理上,而不是针对产生风险的实际对象。我们提供的模型使用启发式动机和成本机制来确定风险的参数和结构。这些模型将分析和风险评估的国际标准与Gordon-Loeb模型中提出的风险优化方法联系起来。为了确保这些模型和必须通过其结构满足的实际需求之间有更大的兼容性,我们引入了有关入侵者心理社会特征的信息。
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引用次数: 1
APPLICATION OF COMPUTER VISION ALGORITHMS FOR EVALUATING THE PERFORMANCE OF COTTON PICKERS 计算机视觉算法在摘棉机性能评价中的应用
Pub Date : 2014-12-01 DOI: 10.15550/ASJ.2014.12.049
A. Abdazimov, E. Uljaev, N. N. Omonov, S. Radjabov
Collecting data on cotton field's agricultural background and quality of the cotton pickers' work is one of the most important works in preparation for the cotton picking by machine. The use of advanced information technologies for the collection and processing of these data allows to create automated software tools that significantly reduce the time and cost. Creating the algorithms that can be applied in the development of such programs is one of the urgent problems of computer vision and agricultural sciences. Algorithms for determining the number of green bolls based on the analysis of images of a section of cotton field from different angles are proposed and experimentally tested. Keywords: image analysis, Canny's edge detection method, Hough transform, decision trees, algorithm C4.5.
采集棉田的农业背景资料和采棉工人的劳动质量资料是机器采棉的重要准备工作之一。利用先进的信息技术收集和处理这些数据,可以创建自动化的软件工具,大大减少了时间和成本。创建可应用于此类程序开发的算法是计算机视觉和农业科学的紧迫问题之一。提出了一种基于棉田不同角度图像分析的绿铃数确定算法,并进行了实验验证。关键词:图像分析,Canny边缘检测方法,Hough变换,决策树,算法C4.5
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引用次数: 1
NON-FORMAL ADULT EDUCATION IN THE UNITED STATES: HISTORY AND REALITY 美国非正规成人教育:历史与现实
Pub Date : 2014-12-01 DOI: 10.15550/ASJ.2014.12.110
N. Terokhina
The objective of this paper is to report on historicpedagogical analysis of nonformal adult education in the US, which leads to the conclusion: nonformal education is an important part in lifelong education of adults and a distinctive tendency in modern American society; the development of nonform al adult education in the US is predefined by historical interaction of economic, political and sociocul tural factors, so it is advisable to divide periods on such criteria as objective laws of political, socioeconomic and cultural development of the state, social character and mass of nonformal adult education, the emerge nce and development of new institutional and noninstitutio nal forms of nonformal adult education; nonformal education provides everyone a possibility to study and it happens with its own initiative for a unique, comprehensive individual plan of an adult; specific features of nonformal adult education in the US a re the diversification of forms, methods and content of education with a focus on real professional and personal needs of an adult; the content of nonformal educat ion today deals with adult personal improvement and social transformative processes in the society.
本文通过对美国成人非正规教育的历史教育学分析,得出结论:非正规教育是成人终身教育的重要组成部分,是现代美国社会的一种独特趋势;美国非正规成人教育的发展是由经济、政治和社会文化因素的历史相互作用决定的,因此可以根据国家政治、社会经济和文化发展的客观规律、非正规成人教育的社会性质和规模、非正规成人教育的新制度形式和非制度形式的产生和发展等标准来划分时期;非正规教育为每个人提供了学习的机会,它以自己的主动为成年人提供了一个独特的、全面的个人计划;美国非正规成人教育的特点是教育形式、方法和内容的多样化,注重成人真正的专业和个人需求;今天非正规教育的内容涉及成人的个人进步和社会变革过程。
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引用次数: 0
DEVELOPING THE EQUITY RISK PREMIUM UNDER FRONTIER MARKETS: THE CASE OF UKRAINE 前沿市场下股票风险溢价的发展:以乌克兰为例
Pub Date : 2014-12-01 DOI: 10.15550/ASJ.2014.12.068
G. Anzina
The paper is devoted to problems of the equity risk premium estimation under high volatility of frontier markets. Low capitalization and liquidity of frontier markets should be counted into discount rate as additional premium for the risk of frontier markets not included in system risk of country. High investment risk along with exceed return provide foreign investors with potential upside. Adjusting cost of investing by the value of additional market risk common to frontier markets assures adequate value of the investment. As a result, estimation of adjusted equity risk premium for frontier markets allows defining fundamental equity value. Adequate valuation process play key role in current financialized world economy based on newest management concepts. Sustainable and long-term growth of economy nowadays is contributed by value maximization of each market participant. Hence, today the fundamental value development (for management; stakeholder; investor) become strategic goal for market players. Developing the fundamental value under terms of frontier markets complexify by system risks, which should be counted into the equity risk premium.
本文研究了前沿市场高波动条件下股票风险溢价的估计问题。前沿市场的低资本化和低流动性应计入贴现率,作为未计入国家系统风险的前沿市场风险的附加溢价。高投资风险和高回报为外国投资者提供了潜在的上行空间。根据前沿市场常见的额外市场风险的价值来调整投资成本,以确保投资的充分价值。因此,对前沿市场调整后的股票风险溢价的估计允许定义基本股票价值。以最新的管理理念为基础,充分的价值评估过程在当今金融化的世界经济中发挥着关键作用。当今社会,经济的持续、长期增长有赖于各市场参与者的价值最大化。因此,今天的基本价值发展(为管理;利益相关者;投资者)成为市场参与者的战略目标。在前沿市场条件下开发基本价值因系统风险而复杂化,应计入股权风险溢价。
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引用次数: 0
PATTERNS AND MECHANISMS OF INTERACTION OF RADIOACTIVE CARGO RADIATION WITH METAL-GLASS LAYER OF WATERCRAFTS STRUCTURE 船舶结构金属-玻璃层与放射性货物辐射相互作用规律及机理
Pub Date : 2014-12-01 DOI: 10.15550/ASJ.2014.12.045
Y. Kazymyrenko
The article discusses the use of new metalglass ma terials and coatings with steel and aluminum matrix, filled with hollow glass microspheres, as the structures protective layer of floating constructions which serve as transshipment and temporary storage points of radioactive substances of low and medium activity. The purpose of work is to establish patterns, to investigate processes and mechanisms of interaction of ionizing radiation with a protective metalglass layer. The protective layer can be formed in plates by hot pressing method and with the help of radiationresi stant adhesives can be attached to the surface of structures; it is also possible to form it by electricarc spra ying. The work represents a set of theoretical researches based on modeling of interaction of ionizing radiation with the structural elements of metalglass compositi ons, and contains new scientific information about patterns and mechanisms of formation of the protective properties. As an experimental evaluation criteria was adopted the mass attenuation coefficient of Xray radiation , which characterizes the maximum protective ability of materials at their minimum density. The comparison of Xray protective properties with other kinds of syntactics and coatings filled with solid particles of sodiumsilicate and leadcontaining glass showed that the propertie s of the metalglass compositions are not inferior to counterparts. The research results can be used in structures designing of floating constructions for transportation of radioactive materials. Keywords: hollow glass microspheres, composite materials, syntactic foam, radioactive cargo, matrix, structural element, surface of phase section, model of cell, coatings, attenuation coefficient of radiation, structures, floating constructions.
本文讨论了以钢和铝为基体,填充中空玻璃微球的新型金属玻璃材料和涂层作为漂浮建筑的结构保护层,作为中低放射性物质的转运点和临时储存点。工作的目的是建立模式,研究电离辐射与保护金属玻璃层相互作用的过程和机制。所述保护层可通过热压法在板材中形成,并借助抗辐射胶粘剂附着在结构的表面;也可以通过电弧喷涂形成。这项工作代表了一套基于电离辐射与金属玻璃组合物结构元素相互作用建模的理论研究,并包含了关于防护性能形成模式和机制的新的科学信息。采用x射线辐射质量衰减系数作为实验评价标准,表征材料在最小密度下的最大防护能力。与其他种类的水玻璃和含铅玻璃固体颗粒填充的金属玻璃组合物和涂层的x射线防护性能比较表明,金属玻璃组合物的防护性能不低于同类产品。研究结果可用于放射性物质运输浮式结构的结构设计。关键词:中空玻璃微球,复合材料,合成泡沫,放射性货物,基体,结构元件,相截面表面,胞体模型,涂层,辐射衰减系数,结构,漂浮结构。
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引用次数: 1
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