Accounting of the results of appraisal and revaluation of fixed assets

2021 ◽  
pp. 17-32
Author(s):  
R. A. Alborov ◽  
L. I. Khoruzhy ◽  
S. M. Kontsevaya ◽  
V. I. Khoruzhy
Keyword(s):  
Technical Aspects ◽  
Fixed Assets ◽  
Useful Life ◽  
Characteristic Features ◽  
Methodological Aspects

The article deals with the assessment and accounting of fixed assets. Disclosed are the methodological aspects of the assessment of fixed assets when they are recognized in accounting, as well as the assessment after recognition and revaluation of these means of labor. The characteristic features of fixed assets, criteria and prerequisites for determining their useful life have been sorted out. The classification of fixed assets for accounting purposes is proposed. The methods and technical aspects of the reflection of operations based on the results of the revaluation of fixed assets on the accounts have been substantiated.

Hard and light gamification in education: Which one to choose?

2020 ◽  
Vol 1 (1) ◽  
pp. 20-27
Author(s):  
E. V. Karmanova ◽  
V. A. Shelemetyeva
Keyword(s):  
Computer Games ◽  
Educational Process ◽  
Course Development ◽  
Learning Technology ◽  
Training Course ◽  
Resource Requirements ◽  
E Learning ◽  
Characteristic Features ◽  
Game Elements

The article is devoted to the implementation of gamification methods in the educational process. The characteristic features of light and hard gamification are presented. The appropriateness of using gamification when applying e-learning technology is considered. Classification of courses based on hard gamification taking into account the technological features of development is proposed: courses-presentations, courses — computer games, VR/AR courses. The article also illustrates the use of various game elements of easy gamification using the example of the module “Level up! — Gamification” of the Moodle LMS. The capabilities of this module can be used in an electronic course by any teacher who has the skills of working with the Moodle.The authors present the analysis of the development of a training course in sales techniques using hard and light gamification technologies, where the course development was assessed for its complexity, manufacturability, and resource requirements. The results of the analysis showed that the development of courses using hard gamification requires much more financial and time-consuming than the development of courses using light gamification.The article evaluates the results of the educational intensiveness intense “Island 10–22”, held in July 2019 in Skolkovo, in which 100 university teams, teams of research and educational centers, teams of schoolchildren — winners of competitions, olympiads, hackathons (“Young Talents”) participated. The results of the intense confirmed the effectiveness of the use of light gamification methods in adult training. Thus, the conclusions presented in the article reveal a number of advantages that light gamification has in comparison with hard gamification.

scholarly journals Formation of an Export-Oriented Agricultural Economy and Regional Open Innovations

2021 ◽  
Vol 7 (1) ◽  
pp. 32
Author(s):  
Victor L. Shabanov ◽  
Marianna Ya Vasilchenko ◽  
Elena A. Derunova ◽  
Andrey P. Potapov
Keyword(s):  
Agricultural Economy ◽  
Institutional Management ◽  
Agricultural Exports ◽  
Modeling Methodology ◽  
Fixed Assets ◽  
Analysis Application ◽  
The Impact ◽  
The Relationship

The aim of the work is to find relevant indicators for assessing the relationship between investments in fixed assets in agriculture, gross output of the industry, and agricultural exports using tools for modeling the impact of innovation and investment development on increasing production and export potential in the context of the formation of an export-oriented agricultural economy. The modeling methodology and the proposed estimating and forecasting tools for diagnosing and monitoring the state of sectoral and regional innovative agricultural systems are used to analyze the relationship between investments in fixed assets in agriculture, gross output of the industry, and agricultural exports based on the construction of the classification of Russian regions by factors that aggregate these features to diagnose incongruence problems and to improve institutional management in regional innovative export-oriented agrosystems. Based on the results of the factor analysis application, an underestimated role of indicators of investment in agriculture, the intensity and efficiency of agricultural production, were established. Based on the results of the cluster analysis, the established five groups of regions were identified, with significant differences in the level of investment in agriculture, the volume of production of the main types of agricultural products, and the export and exported food. The research results are of practical value for use in improving institutional management when planning reforms and transformations of regional innovative agrosystems.

scholarly journals Evaluation of enterprise’s fixed equipment using efficiency

2019 ◽  
pp. 6-8
Author(s):  
Inna BERZHANIR ◽  
Tetiana YASHCHUK
Keyword(s):  
Systems Approach ◽  
Visual Image ◽  
Economic Incentives ◽  
Agricultural Enterprises ◽  
Fixed Assets ◽  
Analysis And Synthesis ◽  
Approach Method ◽  
General Scientific ◽  
The Subject ◽  
Methodological Aspects

It is established that the stable development of the Ukrainian economy is connected not only with the need to deepen market reforms, but also with the urgent needs for a substantial renovation of fixed assets on an innovative basis. The subject of the study is the theoretical and methodological aspects of the assessing the effectiveness of the use of fixed assets of the enterprise. The subject of the study is the theoretical and methodological aspects of assessing the effectiveness of the use of fixed assets of the enterprise. In the course of the research, the main general scientific and special methods of the research were used, such as: the method of analysis, the scientific abstraction method and the generalization method – when determining the directions the conceptual framework improvement; the systems approach method in order to determine the essence of the process of the fixed assets reproduction; the grouping method – to improve the classification of factors that influence the process of fixed assets reproduction of the enterprise; the methods of analysis and synthesis – to assess the effectiveness of methods of financing the fixed assets reproduction of the enterprise; the graphic method – for the visual image of research results etc. The efficiency of using fixed assets of the enterprise is investigated, and the directions of its increase are substantiated. The factors influencing the process of fixed assets reproduction of the agricultural enterprises are systematized in particular: reducing the number of inactive equipment, decommissioning inefficient and quickly involving unidentified equipment, improving the quality of repair equipment of fixed assets and modernizing existing equipment, as well as economic incentives for the rational use of fixed assets funds. It has been established that the assessment of the movement of fixed assets is based on the coefficients of retirement, receipt and updating of fixed assets, which to some extent depend on the species, technological and other types of structures of fixed assets of the enterprise. As a result of the study, it was found that one of the main factors in the development and functioning of agricultural enterprises in a market economy is the study of the level of influence of the security of fixed assets on the efficiency of managing agricultural enterprises. The necessity of substantiation of the efficiency of the leasing and credit sources use for the fixed assets reproduction of the enterprise is determined.

scholarly journals Application of the Machine Vision Technology and Infrared Thermography to the Detection of Hoof Diseases in Dairy Cows: A Review

2021 ◽  
Vol 11 (22) ◽  
pp. 11045
Author(s):  
Pavel Kříž ◽  
Michaela Horčičková ◽  
Roman Bumbálek ◽  
Petr Bartoš ◽  
Luboš Smutný ◽  
...  
Keyword(s):  
Dairy Cows ◽  
Infrared Thermography ◽  
Bibliometric Method ◽  
Technical Aspects ◽  
Safe Method ◽  
Scientific Databases ◽  
Financial Costs ◽  
Recent Developments ◽  
Dairy Science

Infrared thermography (IRT) is a noninvasive and safe method of displaying the temperature map of objects that can be used to detect hoof diseases and lameness to reduce significant financial costs and physically stress animals. A qualitative bibliometric method based on the analysis of publications by the authors themselves using sophisticated tools of scientific databases was applied in this work. This review presents the fundamentals of IRT as well as recent developments in IRT detection in dairy science, including preprocessing, segmentation, and classification of objects in IRT images. In addition, recent studies dealing with the detection of hoof diseases and lameness using IRT are reviewed. As a result of this study, select previous studies are confronted in terms of technical aspects of IRT measurements such as emissivity, distance, temperature range, and reflected air temperature. Subsequently, recommendations for future IRT measurements are discussed.

scholarly journals Theft as damage and unlawful exemption —doctrinal and enforcement problems

2021 ◽  
Vol 7 (3) ◽  
pp. 72-82
Author(s):  
Vadim V. Khilyuta
Keyword(s):  
Civil Rights ◽  
Criminal Law ◽  
Criminal Liability ◽  
The Supreme Court ◽  
Illegal Acts ◽  
Characteristic Features ◽  
Objective Side ◽  
Criminal Legislation ◽  
Economic Crimes

Criminal law institutions and basic concepts are being reformatted. This work focuses on the objective signs of theft and the mode of activity - the seizure of someone elses property. The existing law enforcement practice and the current recommendations of the Plenum of the Supreme Court of the Russian Federation on the qualification of thefts are critically perceived. The article focuses on provisions of the general theory of criminal law on the classification of theft. This study aims to substantiate the need for correlation of objective signs of theft in relation to the expansion of the boundaries of the object of theft and the method of activity. During the study, traditional methods of the sociolegal and formal-dogmatic analysis were used: documentary, comparative-legal, analytical, systemic, and logical. On the basis of the results of the study, adjustments were made to understand the objective side of theft and expand the boundaries of the method of action. The seizure of other peoples property cannot characterize the mechanism of embezzlement and reflect all aspects of qualification. The prospect of identifying theft with the extraction (receipt) of property benefits carries the risk of erasing the boundaries between embezzlement and other economic crimes. The author proposes models for the development of criminal legislation to establish criminal liability for crimes against property (property crimes). To modify the object of theft, its purpose, and mode of activity, the author proposes to identify a new group of crimes (crimes against the circulation of objects of civil rights) that would cover illegal acts against property and compulsory relations. Further scientific study requires a detailed separation of embezzlement (as attacks on bodily goods), crimes against the circulation of civil rights (as attacks on non-bodily goods), and crimes in economic activity (as attacks on the procedure for performing operations in the economy), summarizing their characteristic features and designing new formulations of crimes in the property sphere.

scholarly journals PEMODELAN FORMULA MATEMATIK UNTUK MENENTUKAN NILAI BUKU AKTIVA TETAP DAN ALGORITMANYA DALAM BAHASA PEMROGRAMAN QUICK BASIC

2017 ◽  
Vol 11 (1) ◽  
pp. 136
Author(s):  
Yudha Herlambang
Keyword(s):  
Conventional Method ◽  
Mathematical Formulation ◽  
First Year ◽  
Computer Language ◽  
Book Value ◽  
Final Value ◽  
Basic Software ◽  
Fixed Assets ◽  
Useful Life ◽  
Accounting Principle

According to General Accepted Accounting Priciples (GAAP), we realize that Fix Assets have been used during periodic useful live which be allocated for cost was called Deppreciation Cost .For the Fixed Assets which be depreciated will result the final Value of the Assets mentioned Book Value. The Book Value of Fix Assets in the first year was called the Historical Cost.The Book Value in each periodcan be calculated by using conventional method, we can make the tabulation chronologically until the end of useful life.  In this paper, the author will design the mathematical formulation for determining the Book Value Directly at the year-t or Book Value Equation referred  to the function t(time) without tabulation process, for each depreciation method used in Accounting Principle .In other side, the author will also design the programming and algorithm in Computer Language by using Quick Basic Software. And the last the author will test the validity of program and mathematic formulation by comparing the result with the result of conventional method (tabulation method).

scholarly journals Answers to Fundamental Questions in Superresolution Microscopy

2021 ◽  
Author(s):  
Rainer Heintzmann
Keyword(s):  
Light Microscopy ◽  
Prior Knowledge ◽  
Near Field ◽  
Structured Illumination ◽  
Resolution Limit ◽  
Structured Illumination Microscopy ◽  
Technical Aspects ◽  
Superresolution Microscopy ◽  
Definition Of

This article presents answers to the questions on superresolution and structured illumination microscopy as raised in the editorial of a recent publication [K. Prakash et al. arXiv, 2102.13649, 2021]. The answers are based on my personal views on superresolution in light microscopy, supported by reasoning. Discussed are the definition of superresolution, Abbe’s resolution limit and the classification of superresolution methods into non-linear-, prior-knowledge- and near-field-based superresolution. A further focus is put on capabilities and technical aspects of present and future structured illumination microscopy (SIM) methods.

scholarly journals IPTEKS PENGENDALIAN INTERN ASET TETAP PADA PT. LUMBUNG BERKAT INDONESIA

2018 ◽  
Vol 2 (1) ◽  
Author(s):  
Jesella Lourina Makaluas ◽  
Winston Pontoh
Keyword(s):  
Internal Control ◽  
Financial Statements ◽  
Internal Controls ◽  
Audit Committees ◽  
Productive Capacity ◽  
Control Environment ◽  
Related Information ◽  
Fixed Assets ◽  
Useful Life ◽  
A Company

PT Lumbung Berkat Indonesia, as a company entity engaged in construction, of course, this company has various types of fixed assets. The Company's fixed assets should be secured by means of internal controls of fixed assets that will oversee, control costs incurred to acquire fixed assets, increase or extend the fixed asset's useful life and increase operational contribution and productive capacity of fixed assets in order to safeguard the company's property. Based on the research that has been done at PT Lumbung Berkat Indonesia and the existing discussion, the conclusion that can be taken is that the internal control of fixed assets will run efficiently if the points that exist in the elements of control environment, risk assessment, control activities, related information , and monitoring has been well executed amongst companies to perform physical matching of fixed assets, appropriate division of functions and responsibilities, separating expenditures of income and expenses, following insurance against fixed assets, creating audit committees and implementing the abolition and disposal of fixed assets. Suggestions for better companies to explore the knowledge and application of internal control of good fixed assets for corporate activities to run effectively and efficiently and the presentation of financial statements and information about the company's fixed assets is accurate and reliable.Keywords: Internal Control, Fixed Assets

Models for the balance sheet, the trading account and the profit and loss account; 8. A section on cost accounting, including a description of the system adopted, terminology, rules for computing product costs, an explanation of the perpetual inventory method and the procedure for the classification of expenses into fixed and variable categories; 9. Statistical accounts necessary to analyze the company's situation and establish a national accounting system (see point 4 in the previous section). General Features of the 1947 Plan The plan offered a simple, logical and flexible structure, while introducing the most advanced cost accounting techniques of the time (the homogeneous sections method described earlier). Termi­ nology and presentation were largely borrowed from the account­ ing tradition. The chart of accounts (see Appendix) classes were chosen in accordance with the two traditional objectives of finan­ cial accounting: the determination of the firm’s situation and the analysis of the year's results. The plan used the decimal system to number accounts and classes of accounts. The main classes of the plan were as follows: Balance 1. Permanent capital (capital, reserves, liabili-sheet ties); accounts 2. Fixed assets and investments; 3. Stocks; 4. Third-party accounts (receivables and payables); 5. Financial accounts (short-teim loans and borrowing, short-term investments, cash); Operating 6. Expenses, classified by type; accounts 7. Revenues, classified by type; 8. Profit and Loss accounts; 9. Cost accounting accounts; 10. Statistical accounts. This structure made it easy to prepare the balance sheet which was established from the accounts of the first five classes. Unlike the 1942 Plan, the order of appearance of the accounts on the balance sheet was the same as in the chart of accounts. Ac­ counts were first classified according to the duration of use or realizability for assets (short or long-term) and according to the

2014 ◽  
pp. 346-346
Keyword(s):  
Balance Sheet ◽  
Cost Accounting ◽  
Third Party ◽  
Accounting System ◽  
Fixed Assets ◽  
Perpetual Inventory Method ◽  
Product Costs

CONCEPTUAL FOUNDATIONS OF ENTREPRENEURSHIP LIBERALIZATION IN THE HOTEL BUSINESS OF UKRAINE

2017 ◽  
Vol 6 (2) ◽  
pp. 0-0
Author(s):  
Igor Sazonets ◽  
Natalia Sipailo
Keyword(s):  
Hotel Industry ◽  
Business Activity ◽  
Statistical Observation ◽  
Characteristic Features ◽  
Business Entities ◽  
Conceptual Foundations

The article defines the interpretation of the concepts of "hotel", "hotel industry". The characteristic features of activity of subjects of entrepreneurship of a hotel economy are determined. The principles of liberalization of business activity of hotel enterprises are offered. The work reveals the general issues of the classification of hotel business entities. The results of statistical observation of respondents of hotel enterprises in the Rivne region are described. The forms of liberalization of activity of business entities of hotel business are substantiated.

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