scholarly journals PROBLEMS OF FORMATION OF INCOME AND EXPENSES OF PRIVATE CONTRACTORS AS SUBJECTS OF INDEPENDENT PROFESSIONAL ACTIVITY

2019 ◽  
pp. 68-78
Author(s):  
Tetyana Fomina
Keyword(s):  
Comparative Method ◽  
Legal Aspects ◽  
Point Of View ◽  
Professional Activity ◽  
Court Decisions ◽  
Economic Point ◽  
Advantages And Disadvantages ◽  
Set Up ◽  
And Control ◽  
Private Contractor

Introduction. The need to set up a private enforcement institute arose from the problem of enforcement of court decisions. The activities of state executors are clearly regulated, have experience and achievements. A private contractor is authorized by the state to carry out enforcement activities, but from an economic point of view, he is a self-employed person, which means that he is financially interested in the results of his work. The economic aspect of private contractor activity is not well understood to date. Methods. The study is based on the use of the historical and comparative method in determining the prerequisites for establishing an institute of private performers in Ukraine and in the world. A generalization method was used to determine general properties in the taxation of private contractors. The efficiency of the work and the feasibility of introducing a “private” element in the enforcement of court decisions was proved by the method of analysis. The method of grouping was used to determine the taxation base for the performance of private contractors. Results. The organizational and legal aspects of the activity of private contractors have been determined. The economic advantages and disadvantages of introducing the Institute of Private Performers are presented. The procedure for recognition of income and formation of costs of private contractors is outlined. It is proved inadmissible to identify the concepts of “costs of enforcement proceedings” and “costs of private executors”. The necessity of accounting and control of results of activity of private contractors is substantiated. Discussion. Prospects for further researches will be to develop recommendations for accounting for deposit accounts; accounts intended to be credited to enforcement proceedings; accounts intended to account for the principal and additional remuneration of private contractors; payroll calculations; payments with budget for taxes, fees, other required payments private artist revenue and expenses, etc. Keywords: enforcement proceedings, self-employed entities, private contractor, remuneration of private contractor, costs of enforcement proceedings, costs of private contractor, income of private contractor.

REMOTE WORK DURING THE PANDEMIC THE ANALYSIS OF SELECTED SECONDARY DATA

2021 ◽  
Vol 569 (8) ◽  
pp. 1-10
Author(s):  
Katarzyna Dojwa-Turczyńska
Keyword(s):  
Empirical Studies ◽  
Secondary Data ◽  
Point Of View ◽  
Professional Activity ◽  
Remote Work ◽  
Home Office ◽  
Technical Problems ◽  
Advantages And Disadvantages ◽  
Commuting Time ◽  
And Control

This paper presents theoretical and practical aspects of remote work. The emergence of remote work is connected with the economic, political, social, cultural and technological changes of the turn of the 21st century. It offers a range of advantages, both to the employee and employer, hence its popularisation. During the pandemic, in March 2020, activity of individuals in Poland was restricted due to epidemiological considerations, which in terms of professional activity meant obligation or requirement of working from home. As a result, the percentage of employees working outside the premises of the employer in 2020 increased twice compared to 2019 As empirical studies show, the shift to remote work by a relatively numerous group of people reveals both advantages and disadvantages of this solution, both from the perspective of organisations and their staff. Remote work offers safety to employees and allows them to save on commuting time, but their work efficiency represents a controversial issue, as it is reduced by technical problems, lack of self-discipline or appropriate working conditions at home. From the point of view of the employer, it is difficult to control or manage the effects of the employee’s work if there is deficit of direct communication, especially in the case of organisations that did not employ such solutions earlier. An important aspect is the fact that a range of industries and professions cannot benefit from remote work. The secondary data reveal a picture of post-pandemic hybrid model of work, where the solutions of home office worked out during the last months will be used in conjunction with traditional ways of working in which communication with, management, motivation and control of employees is easier.

An isotopic and trace element investigation of gossans from Troodos ophiolite, Cyprus

2020 ◽  
Author(s):  
Nina Zaronikola ◽  
Vinciane Debaille ◽  
Sophie Decree ◽  
Ryan Mathur ◽  
Christodoulos Hadjigeorgiou ◽  
...  
Keyword(s):  
Massive Sulfide ◽  
Major And Trace Elements ◽  
Ore Deposits ◽  
Point Of View ◽  
Economic Point ◽  
Troodos Ophiolite ◽  
Zinc Isotopes ◽  
Copper And Zinc ◽  
Vms Deposits ◽  
Set Up

<p>The Troodos ophiolite is widely accepted to be a fragment of Mesozoic oceanic crust, which uplifted during Alpine orogeny, due to the collision of Eurasia and Africa (Gass and Masson-Smith, 1963; Vibetti, 1993; Adamides, 2011; Antivachis, 2015). It belongs to supra-subduction ophiolites, which probably set up during subduction initiation associated with back-arc spreading (Pearce, 1975; Rautenschlein et al., 1985; Pearce and Robinson, 2010; Martin et al., 2019). The Troodos ophiolite is mentioned to be one of the most well studied and well-preserved ophiolitic sequences (Moores and Vine, 1971; Benn and Laurent, 1987; Patten et al., 2017), presenting significant Cyprus-type sulphide deposits (Constantinou and Govett, 1973; Adamides, 2014).</p><p>Cyprus-type deposits are generally, considered as mafic type volcanogenic massive sulfide deposits (VMS), mainly rich in copper and subsidiary zinc, with average grade of 1.3 ± 1.1% Cu and 0.8 ± 0.4% Zn (Hannington et al., 1998; Barie and Hannington, 1999; Patten et al., 2016). VMS deposits are formed in the sea floor, along mid-ocean ridges, by the circulation of high temperature hydrothermal fluids, which their source is seawater (Gillis and Robinson, 1988; Richards et al., 1989; Patten et al., 2017; Martin et al., 2019). In many different regions along the Troodos ophiolite, the VMS deposits are covered by thick, Fe oxides enriched gossans (Bear, 1960; Herzig et al., 1991). In general, those can be formed, when the VMS deposits are exposed to weathering and oxidizing conditions (Herzig et al., 1991), but still the conditions for their formation are debated. The studied gossans from Troodos ophiolite are variegated due to the presence of white silica, red hematite and yellow jarosite. Gossans are always a very interesting part of the ophiolitic sequence from an economic point of view, as they present not only significant amount of extractible copper and zinc, but also, gold and silver (Bear, 1960; Herzig et al., 1991).</p><p>We aim to examine the major and trace elements of gossans, which have been collected from different mines (West Apliki, Skouriotissa and Agrokipia mines) of Troodos ophiolite, and define their enrichment or depletion in copper and zinc, by coupling copper and zinc stable non-traditional isotopes. We combined copper with zinc isotopes in a very novel and original approach in order to give information about the conditions prevailing in the system of interest. As many authors mentioned before, supergene enriched environments are the best places to examine the behavior of Cu isotope fractionation under the weathering conditions of ore deposits (Mathur et al., 2008). On the other hand, Zn isotopes are not redox sensitive, but pH-sensitive (Pons, 2016). By coupling them, it can bring light in understanding the way, the nature of fluids that led to gossans formation and their enrichment in copper and zinc in different locations of Troodos ophiolite.</p>

scholarly journals Natural Gas Hydrate Prediction and Prevention Methods of City Gate Stations

2021 ◽  
Vol 2021 ◽  
pp. 1-10
Author(s):  
Lili Zuo ◽  
Sirui Zhao ◽  
Yaxin Ma ◽  
Fangmei Jiang ◽  
Yue Zu
Keyword(s):  
Natural Gas ◽  
Ethylene Glycol ◽  
Gas Phase ◽  
Hydrate Formation ◽  
Inhibitory Effect ◽  
Point Of View ◽  
Economic Point ◽  
Prediction And Prevention ◽  
Prevention Methods ◽  
And Control

During the process of distributing natural gas to urban users through city gate stations, hydrate is easy to form due to the existence of throttling effect which causes safety risks. To handle this problem, a program to quickly calculate hydrate prediction and prevention methods for city gate stations is developed. The hydrate formation temperature is calculated through the Chen–Guo model, and the Peng–Robinson equation of state combined with the balance criterion is used to analyze the water condensation in the throttling process. The Wilson activity coefficient model is used to calculate the mass fraction in the liquid phase of thermodynamic inhibitors for preventing hydrates. Considering the volatility of inhibitors, the principle of isothermal flash has been utilized to calculate the total injection volume of the inhibitor. Moreover, the effects of commonly used methanol and ethylene glycol inhibitors are discussed. In terms of safety and sustainability, the ethanol inhibitor, which is considered for the first time, exhibited better prevention and control effects under conditions with relatively high temperature and low pressure after throttling. Combined with the actual working conditions of a gate station, methanol has the best inhibitory effect, followed by ethylene glycol. From an economic point of view, the benefits of the gas phase of the inhibitor during the delivery of natural gas are obvious; therefore, the method of methanol injection is recommended for hydrate prevention. If the gas phase benefits of the inhibitor are not considered, the ethylene glycol injection method becomes more economical.

From Monetary to Fiscal to Political Union: A Progression to Integration or a Recipe for Failure?

2020 ◽  
Vol 23 (2) ◽  
pp. 469-488
Author(s):  
Massimo D’Antoni
Keyword(s):  
Monetary Union ◽  
Debt Crisis ◽  
Point Of View ◽  
European Monetary ◽  
Macroeconomic Policies ◽  
Political Union ◽  
Economic Point ◽  
Structural Differences ◽  
Optimal Currency Areas ◽  
Set Up

Abstract In this paper, we discuss the limits of the architecture of the euro from an economic point of view. We first highlight how the choice to create a monetary union was not supported by the accepted theory of optimal currency areas, and how its institutional set-up responded to a special and questionable view of the functioning of the economy, which recognized only a limited role to active macroeconomic policies. We continue by reconstructing the reasons for the emergence of the 2010–2011 debt crisis that can be traced back to the dynamics triggered by the single currency itself, and we highlight the role played by structural differences between various models of capitalism. Finally, we argue that the proposals currently on the table are by no means sufficient to correct the flaws in the European monetary architecture. The prospects are therefore pessimistic about the possibility of monetary union evolving towards a fiscal and political union.

De crisis in de staalnijverheid : pogingen tot opvijzelen en beleidskeuzen

Res Publica ◽  
1978 ◽  
Vol 20 (2) ◽  
pp. 341-356
Author(s):  
Jef Maton
Keyword(s):  
Point Of View ◽  
Industrialized Countries ◽  
Economic Point ◽  
Labour Relations ◽  
Steel Making ◽  
Market Shares ◽  
Speed Up ◽  
Political Compromise ◽  
The Government ◽  
Set Up

The Belgian steel industry falls apart into four groups. The Flemish industry consists mainly of a very modern steel plant Sidmar near the port of Ghent controlled by the industrial holding Arbed. The Walloon industry falls apart into three basins : Cockerill in Liège; the holy triangleof Charleroi, controlled by Frère-Bourgeois, Cobepa (Paribas) and Bruxelles-Lambert (this three holdings being associated in the Financière du Ruau) ; the independents.In the Walloon industry the successive processes of steel making are distributed over a great number of plants, most of the equipment is outdated, labour relations are bad and so is management.The finances required to renew this ancient industry are so large that the holdings cannot do so without the aid of the Belgian Government and the European Communities.Beginning of 1977, Davignon (CEE), proposes to freeze the production and market shares of the member countries, and to increase the European steel price by EEC tariff measures, in this way protecting the low productivity concerns ; not in the least the walloon concerns.  The European Communities promise financial help for restructuring.The implicit condition is comparative advantage of enterprises. In the Belgian context, this would mean that Sidmar would be extended and part of the Walloon industry closed down. The next move of the Brussels-Walloon concerns is, therefore, to corner Sidmar.During the course of 1977 and the first half of 1978 the Government negotiates with employers and unions a restructuring plan and general steel agreement, the «Plan Claes». The plan foresees in a lasting ceiling imposed on Sidmar; in a very large fiow of restructuring aid,mainly from public funds and the set-up of an intricate network of semi-governmental institutions.The Plan Claes is a purely political compromise. From the economic point of view, the plan wilt only speed up the definite emigration of traditional steel making processes towards the semi-industrialized countries.

EVALUATION OF PV POWERED SWITCHABLE GLAZING TECHNOLOGIES IN TERMS OF THEIR SUITABILITY FOR OFFICE WINDOWS IN MODERATE CLIMATES

2021 ◽  
Vol 16 (4) ◽  
pp. 81-110
Author(s):  
Janusz Marchwiński
Keyword(s):  
Energy Efficiency ◽  
Thermal Protection ◽  
Comparative Method ◽  
Point Of View ◽  
Working Environment ◽  
Design Decisions ◽  
Natural Lighting ◽  
Advantages And Disadvantages ◽  
Technical Issues ◽  
Technical Reliability

ABSTRACT In the search for façade solutions that meet requirements for energy efficiency and office space use comfort, it seems promising to apply a combination of photovoltaic (PV) technology with switchable glazing. It is believed that the merging of these two technologies might benefit the cooperation between regulated solar protection and energy efficiency. This article provides a design outlook on the use of PV-EC, PV-SPD, and PV-LCD technologies in terms of their utility for office buildings in moderate climates. This study concerns thermal, optical-visual, energetic, and technical issues, and a comparative method was applied. Based on current scientific research, the results of the analysis were juxtaposed with the requirements of the office working environment: natural lighting, thermal protection, glare protection, privacy control, energy efficiency, and technical reliability. The juxtaposition of these aspects revealed the advantages and disadvantages of a given solution from an architectural point of view. PV-EC technology in a side-by-side system was found to be the most appropriate solution and the results may be applied to make preliminary design decisions.

scholarly journals ANALYSIS OF THE FACTORS INFLUENCING THE CHOICE OF INSULATION SYSTEMS OF EDUCATIONAL INSTITUTIONS

2020 ◽  
pp. 24-31
Author(s):  
M. Overchenko ◽  
A. Belous
Keyword(s):  
Point Of View ◽  
Temperature Fields ◽  
Educational Institutions ◽  
Moisture Regime ◽  
Heat Conducting ◽  
Energy Prices ◽  
Standard Series ◽  
Economic Point ◽  
Factors Affecting ◽  
Advantages And Disadvantages

the article raises the problem of improving the energy efficiency of buildings in operation with a constant increase in energy prices, which is now becoming increasingly important. The analysis of the design decisions of the buildings of educational institutions of Donetsk region was carried out; the main typical series of the region were highlighted and given. The issues and the factors affecting the heat and moisture characteristics of enclosing structures of educational institutions were discussed. The values of resistance to heat transfer for the most common standard series of secondary schools are given. The modeling of temperature fields of nodes of public buildings of standard series was made. The most unfavorable design solutions of serial buildings were identified by the following factors: the temperature of the inner surface of the outer enclosures and the temperature difference between the average temperature at the surface and the air temperature in the room. Possible ways of thermo-modernization of such buildings with consideration of the requirements for temperature and breathability are considered. The influence of heat-conducting inclusions on the heat-moisture regime of external enclosing structures during partial and full thermal modernization is estimated. The analysis of various methods and ways of warming the buildings of educational institutions are performed. The advantages and disadvantages of the proposed options from an economic point of view are indicated, as well as on the basis of the requirements of fire regulations.

scholarly journals Features of introduction of biogas technologies in the conditions of industrial enterprises of the metallurgical industry

2019 ◽  
pp. 49-54
Author(s):  
Kovalenko Viktor ◽  
Kuznetsova Alisa ◽  
Kuznetsov Vitalii
Keyword(s):  
Calorific Value ◽  
Metallurgical Industry ◽  
Economic Feasibility ◽  
Point Of View ◽  
Iron Sulfate ◽  
Economic Point ◽  
Advantages And Disadvantages ◽  
Industrial Enterprises ◽  
Heating Furnaces ◽  
Wide Range

The paper analyzes and classifies the advantages and disadvantages of existing technologies for cleaning hydrogen sulfide and increasing calorific value by enriching biogas mixtures from various sources. Among them are identified those that are most acceptable from an economic point of view for implementation in heavy industry. A list of available methods and relatively inexpensive reagents for the treatment of biogas in the conditions of metallurgical enterprises, among which technical and ammonia water, waste from steel pickling processes in the form of iron sulfate, and others, is established. The main fuel characteristics of biogas of various origin and composition and natural gas are compared in determining the directions of using alternative fuel in industrial heating plants. It was determined that thermal and heating furnaces have the greatest potential for adaptation to biogas combustion, since such units are able to work in a wide range of quality, fuel consumption and calorific value. Since the scientific base regarding the possible conversion of these plants to biogas is unstructured, and in many aspects is absent, the creation of appropriate methods, mathematical apparatus and algorithmic tools in this direction is an urgent task. Keywords: energy efficiency, biogas technologies, biogas, gas, purification, enrichment, industrial furnaces, economic feasibility

scholarly journals Conceptual Provisions on the Directions of Cost Optimization of Energy Industry Enterprises

2021 ◽  
pp. 253-261
Author(s):  
R. Reznikov ◽  
Keyword(s):  
Cost Optimization ◽  
Point Of View ◽  
Energy Industry ◽  
Economic Point ◽  
Full Analysis ◽  
The Cost ◽  
Energy Companies ◽  
And Control ◽  
Financial Balance

Conceptual provisions on the directions of cost optimization of energy industry enterprises on the basis of system, information and project approaches are proposed, which provide for the implementation of procedures for diagnosis and optimization of suboptimal costs and control of the implementation of relevant projects. Diagnosis of suboptimal costs of energy companies is proposed to be carried out using a comprehensive approach to the diagnosis of suboptimal costs based on a combination of information-logical, descriptive-analytical and economic-mathematical models of enterprise analysis, as well as full analysis (vertical and horizontal) of financial statements including P&L, analysis of Cash Flow and financial balance of the enterprise. Applying the appropriate approach allows you to identify the costs that the company can optimize without affecting the quality of electricity and without violating other aspects of the company, which frees up the company to upgrade equipment, additional logistics, reduce electricity costs and implement other projects in within the portfolio. To optimize the costs of energy companies, an appropriate project-oriented approach is proposed, which is based on the use of the method of forming a portfolio of optimization projects using a combination of WSJF model and 6 sigma matrix. The uniqueness of the approach lies in the synergy of the proposed tools and methods and their implementation for energy companies. The proposed approach allows to form a portfolio of interconnected projects, which allows to achieve better financial results through synergies between projects and saves energy companies through more efficient use of its financial resources. Implementation of conceptual provisions on the areas of cost optimization of energy companies allows to reduce the cost of electricity, losses of enterprises and increase their profitability by reinvesting savings in cost optimization projects. Optimization is achieved by diagnosing those costs that can be reduced without affecting quality and in which it makes sense to invest from an economic point of view.

scholarly journals Unenforceable Target Movable Property Under Enforcement

2021 ◽  
Vol 28 (42) ◽  
pp. 103-123
Author(s):  
David Elisabedashvili
Keyword(s):  
Qualitative Study ◽  
Property Rights ◽  
Comparative Method ◽  
Court Decisions ◽  
Legal Systems ◽  
Historical Sources ◽  
Legal Documents ◽  
Advantages And Disadvantages ◽  
Firm Basis ◽  
The Subject

Abstract Nowadays, enforcement is one of the crucial elements of justice. Right to the property is guaranteed by the constitution and therefore exercising property rights is one of the key goals of justice, the latter is implemented through effective and efficient enforcement. The present study is mainly dedicated to the specifics of enforcing property rights. Methods used in the research involve qualitative study, the latter encompasses observation of rules and regulations in national and international practices based on primary and secondary legal and historical sources, including official legal documents, court decisions as first-hand material, as well as derived sources such as various articles, monographs, comments on laws and regulations, etc. The comparative method used in the study is aimed at demonstrating differences and similarities of enforcement rules and procedures in different legal systems, revealing their advantages and disadvantages, while practical examples focus on the identification of gaps to lay the path for better legal solutions. The complex scrutiny of the subject to the present research allows to review it from different angles and suggest legal recommendations to raise the efficiency of the enforcement system and subsequently provide a firm basis for justice.

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