Accounting for marketing promotion tools distributed over time

2021 ◽  
Vol 22 (10) ◽  
pp. 1146-1161
Author(s):  
Lyudmila S. MAKHAN'KO ◽  
Mariya S. PONOMAREVA

Subject. This article discusses up-to-date promotional marketing activities designed to attract customers and increase sales. Objectives. The article aims to develop a methodology for accounting for marketing tools to stimulate sales, which helps improve the quality of assessing the financial position of an organization. Methods. For the study, we used the methods of analysis, comparison, generalization, grouping, and systematization. Results. The article proposes an accounting methodology for marketing tools to stimulate sales distributed over time and certain recommendations for calculating the value of the accounting object Obligation to Customer. Conclusions and Relevance. The current Belarusian and Russian regulatory legal acts governing the accounting procedure for marketing tools to stimulate sales are covering just some issues related to marketing activity accounting. There is no differentiation between accounting for sales transactions using marketing promotion tools distributed over time and the one for sales transactions using marketing promotion tools not distributed over time. This necessitates further scientific research in the field of accounting for marketing promotion tools distributed over time. The results of the study can be useful in practical activities of enterprises, certain provisions of the legislation in the field of accounting for marketing, and educational activities in terms of methods of accounting for marketing tools to stimulate sales.

2019 ◽  
Vol 5 ◽  
pp. e182 ◽  
Author(s):  
Xiangjie Kong ◽  
Lei Liu ◽  
Shuo Yu ◽  
Andong Yang ◽  
Xiaomei Bai ◽  
...  

Researchers use various skills in their works, such as writing, data analysis and experiments design. These research skills have greatly influenced the quality of their research outputs, as well as their scientific impact. Although many indicators have been proposed to quantify the impact of researchers, studies of evaluating their scientific research skills are very rare. In this paper, we analyze the factors affecting researchers’ skill ranking and propose a new model based on hypergraph theory to evaluate the scientific research skills. To validate our skill ranking model, we perform experiments on the PLOS ONE dataset and compare the rank of researchers’ skills with their papers’ citation counts and h-index. Finally, we analyze the patterns about how researchers’ skill ranking increased over time. Our studies also show the change patterns of researchers between different skills.


2019 ◽  
pp. 127-136
Author(s):  
Nazariy Popadynets

The modern stage of economic development of the domestic consumer market, its new patterns and priorities, change of regulation and saturation factors, and transformation of the paradigm of resources and goods provision stipulate the need to improve all the components of its functioning mechanism with the mandatory use of marketing instruments. Therefore, the research of the consumer market condition and development trends as an important component of the general economic system becomes increasingly important. On the one hand, the current condition of most segments offering food and non-food products is considered as unstable and demonstrating negative tendencies related to a sharp decline of previously achieved volumes of supply and sales, reduction of the material basis for production and realization of high-quality goods, and substantial noncompliance with the needs of the population. On the other hand, the paces of innovative changes regarding the methods of production and realization of consumer goods that correspond to global standards, including the use of advanced marketing strategies and Internet resources, are high. The paper aims to substantiate the nature and reasonability of the use of the marketing approach in the system of organization of domestic market provision with consumer goods. Improvement of the quality of life by verification of the safety and quality of food is determined to be the major task of the consumer market regulation. The nature of marketing activity is proven to lie in the stimulation of demand and its forming, as well as stimulation of consumer goods production and creation of conditions for their quality and competitiveness maintenance. The tasks of the marketing activity in the system of organization of domestic market provision with consumer goods are directed at the qualitative meeting of consumer needs of the population by the use of various marketing technologies and approaches. Marketing approaches to the organization of the domestic market provision with consumer goods are outlined. Marketing methods of analysis and determining of production volumes and consumers’ needs on the domestic consumer market are defined.


2018 ◽  
Vol 21 (4) ◽  
pp. 406
Author(s):  
A. Boukhobza ◽  
T. Etchebarne

The purpose of this article is to identify what are the human resources processes to be implemented in orthodontic practices to both improve the management of patients, but also the profitability of the structure in terms of both organization and financial. The work on the cohesion of the teams will create a collective commitment which depends on the one hand on the quality of the recruitment of the employees, and then on the motivation levers set up within the teams and maintained over time. In the teams the intergenerational collaboration must be managed and optimized. On the other hand, the orthodontist leader must have a clear strategy and clear objectives to be able to communicate effectively. He must also know the communication tools according to the circumstances to convey the messages he needs.


Author(s):  
José C. de Andrade ◽  
André L. D. Goneli ◽  
Cesar P. Hartmann Filho ◽  
Thalita M. S. de Azambuja ◽  
Valdenise C. Barboza

ABSTRACT The objective of this study was to evaluate the quality of second-crop corn harvested with different moisture contents as a function of time before drying. The corn grains were harvested with moisture content of 28.5, 22.4, 21 and 19%, and submitted to a temporary storage for ten days, simulating the time between harvesting and drying. Quality was subsequently evaluated every two days, based on the commercial classification of the grains, sanity test and dry bulk density. The results showed that: the increase in moisture content at harvest affects the physical and sanitary quality of second-crop corn, and this effect is aggravated over time; the moisture content of 19% is the one that least affects grain quality during the ten days of temporary storage.


2021 ◽  
Vol 8 (12) ◽  
Author(s):  
Victor Martins Maimone ◽  
Taha Yasseri

In recent years, excessive monetization of football and professionalism among the players have been argued to have affected the quality of the match in different ways. On the one hand, playing football has become a high-income profession and the players are highly motivated; on the other hand, stronger teams have higher incomes and therefore afford better players leading to an even stronger appearance in tournaments that can make the game more imbalanced and hence predictable. To quantify and document this observation, in this work, we take a minimalist network science approach to measure the predictability of football over 26 years in major European leagues. We show that over time, the games in major leagues have indeed become more predictable. We provide further support for this observation by showing that inequality between teams has increased and the home-field advantage has been vanishing ubiquitously. We do not include any direct analysis on the effects of monetization on football’s predictability or therefore, lack of excitement; however, we propose several hypotheses which could be tested in future analyses.


2019 ◽  
Author(s):  
Xiangjie Kong ◽  
Lei Liu ◽  
Shuo Yu ◽  
Andong Yang ◽  
Xiaomei Bai ◽  
...  

Researchers use various skills in their work, such as writing, data analyzing and experiments design. These research skills have greatly influenced quality of their research outputs, as well as their scientific impact. Although there are many indicators having been proposed to quantify the impact of researchers, studies of evaluating their scientific research skills are very rare. In this paper, we analyze the factors affecting researchers' skill ranking and propose a new model based on hypergraph theory to evaluate the scientific research skills. To validate our skill ranking model, we perform experiments on PLoS One dataset and compare the rank of researchers' skills with their papers citation counts and h-index. Finally, we analyze the patterns about how researchers' skill ranking increased over time. Our studies also show the change patterns of researchers between different skills.


2018 ◽  
Vol 10 (7) ◽  
pp. 45
Author(s):  
Gennaro Guida

In the last ten years, the assessment of scientific research has been useful for two main reasons: first to provide researchers with a shared methodology able to assess scientific productions and second to enable governments to locate investments where they yield the best results. The aim of this article is to investigate the methodology used to assess academic performance in Italy, focusing on the one hand on its application to economic sciences and on the other on the way in which it influences the distribution of the budget and the future performance of an institution. In this regard, an analysis of sample data extracted from the well-known Scopus database raises doubts about the advisability of linking the distribution of funds to the evaluation of the quality of the research.


2019 ◽  
Author(s):  
Xiangjie Kong ◽  
Lei Liu ◽  
Shuo Yu ◽  
Andong Yang ◽  
Xiaomei Bai ◽  
...  

Researchers use various skills in their work, such as writing, data analyzing and experiments design. These research skills have greatly influenced quality of their research outputs, as well as their scientific impact. Although there are many indicators having been proposed to quantify the impact of researchers, studies of evaluating their scientific research skills are very rare. In this paper, we analyze the factors affecting researchers' skill ranking and propose a new model based on hypergraph theory to evaluate the scientific research skills. To validate our skill ranking model, we perform experiments on PLoS One dataset and compare the rank of researchers' skills with their papers citation counts and h-index. Finally, we analyze the patterns about how researchers' skill ranking increased over time. Our studies also show the change patterns of researchers between different skills.


Author(s):  
Proskuryakov V ◽  
◽  
Proskuryakov O ◽  

The article highlights educational projects of various types of public buildings made by students of the Department of Architectural Environment Design, under the influence of architectural and scenographic ideas of Y. Lysyk in the late XX and early XXI centuries. Since modern artistic phenomena in the Ukrainian theatre can be most accurately studied during educational-scientific, educational-project and experimental-project educational activities. After the death of Y. Lysyk – he died in May 1991 – the Department began scientific research of his creative activity, the first results of which were simultaneously tested in educational design. At first, it was based solely on the ideas of Lysyk and had a romantic nature. At the turn of the century, works that were of an educational and applied nature began to appear. It was the result of joint creativity of teachers and students, where the Master's ideas were not only borrowed but also developed. These are buildings with theatrical, entertainment, cultural and educational functions for accumulating, storing, and displaying monumental works of scenographic art, etc. Over time, Lysyk's ideas were also developed in applied projects and buildings of teachers of the Department – landscape, puppet, studio, TV-theaters, collapsible stages of entertainment halls. Later on, the ideas of Lysyk developed in applied projects and buildings of architects in other cities of Ukraine – Kyiv, Dnipro, Odesa, Chernivtsi, Lutsk, Chervonograd.


Author(s):  
Sebastian E. Bartos

Both academic and lay definitions of sex vary. However, definitions generally gravitate around reproduction and the experience of pleasure. Some theoretical approaches, such as psychoanalysis and evolutionary psychology, have positioned sexuality at the center of psychological phenomena. Much research has also linked sex to health and disease. On the one hand, certain sexual thoughts, feelings, behaviors, and identities have been described as pathological. Over time, some of these have been accepted as normal (especially homosexuality), while new forms of pathology have also been proposed (e.g., “porn addiction”). On the other hand, some aspects of sexuality are being researched due to their relevance to public health (e.g., sex education) or to counseling (e.g., assisted reproduction). Sex research has always been controversial, paradoxically receiving both positive attention and disdain. These contradictory social forces have arguably affected both the content and the scientific quality of sex research.


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