depreciation rate
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Author(s):  
Halyna Pavlova ◽  
Maria Bardadim ◽  
Liudmyla Volchans'ka

The starting point in building an efficient farm with a strong market position is to ensure its stable and reliable financial position. When forecasting the result or the possible degree of achievement of goals are the likely consequences of decisions made or planned. In this sense, forecasting is a necessary component of planning and management. And the success of planning and, consequently, the management of the enterprise, will be fully determined by the quality of forecast assessments of the consequences of decisions. Theoretical and methodological approaches to improving the system of forecasting and forecasting in farms are of practical interest and are a topical scientific problem in modern conditions. The purpose of the study is to conduct a financial analysis of the farm to implement the project, which will allow it to predict a decrease in the duration of accounts payable and receivables and reduce the depreciation rate of technical means of the farm, which will lead to renewal of fixed assets. The use of design and forecasting measures will help to increase the efficiency of farm management. The level of financial stability of the enterprise is analyzed and its coefficients are determined. In addition, the results of the impact of the proposed project on the partial renewal of material and technical base on the financial and economic performance of the enterprise are calculated. The need to study the problems of design and forecasting is dictated by the fact that in Ukraine there is no optimal relationship between planned and market regulation of farm development, which does not contribute to their effective functioning. Despite the breadth of consideration by domestic and foreign researchers of design and forecasting methods in modern conditions, they are insufficiently developed and in scientific terms there are questions about the effective management of farms through their design and forecasting. It is proved that the implementation of the proposed project will reduce the duration of accounts payable and receivables, and the depreciation rate will decrease due to the renewal of the company's fixed assets, as well as the greatest positive change will be the solvency of the company.


2021 ◽  
Vol 3 (1) ◽  
pp. 51-91
Author(s):  
Mirko Vasiljević

Company law, although contractual by its nature, unlike the contract law with low depreciation rate of legal institutes and, in principle, longevity, still has a high depreciation rate and, as a rule, the short duration of its institutes. The reasons for this lie in the fact that the contract law went through "teething troubles" in the previous two centuries, which were marked by major codifications of contract law, as opposed to the company law which is a newer branch of law which was affected by such troubles to a greater extent only in the second half of the twentieth century and it will thus mark to a great extent this, twenty-first century as well. In this paper, the author seeks to predict the main directions of such development of company law in the current (twenty-first) century. It is the understanding of the author that such directions are to be marked by: further strengthening of the institutionality of the company as a legal entity and profiling of legal institutes for protection of this interest and, on that basis, strengthening the so-called system of company social responsability, not only as a policy and moral imperative, but also as a legal category; strenghtening the role of the state regulatory framework in relation to the self-regulatory one with the affirmation of economic freedoms; competition of national regulations and harmonization which is based on that; strengthening civil law institutes in relation to common law institutes in the field of continental law as appropriate to the legal tradition and culture; whithin civil law the takeover of "pure" legal institutes of the Roman or German legal tradition, where they differ, but not mixing them and thus "deteriorating" their nature; seeking the new balance in the relationship between majority capital and minority capital, which prevents the abuse of the majority and the abuse of the minority and which promotes and protects the "interest of a company" as a legal entity; finally, further promoting the principle of arbitrability of intercompany disputes so that the private law will in the choice of the forum for resolving these disputes would be more dominant (prevail) in relation to the public law one.


2020 ◽  
Vol 36 (4) ◽  
pp. 763-802
Author(s):  
Kate Burnett-Isaacs ◽  
Ning Huang ◽  
W. Erwin Diewert

AbstractMeasuring the service flow and the stock value of condominium apartments in Canada and decomposing these values into constant quality price and quantity components is important for many purposes. In addition, the System of National Accounts requires that these service flows and stock values for condos be decomposed into constant quality land and structure components. In Canada and most other countries, such a land and structure decomposition of condominium apartment sale prices does not currently exist. In this article, we provide such a decomposition of condominium apartment sales in Ottawa for the period 1996–2009. Specific attention is paid to the roles of communal land and structure space on condominium apartment unit selling prices. Key findings include methods to allocate land and building space to a single condominium unit, identifying the characteristics that best explain condominium prices, and developing an average depreciation rate for condos for the 14-year time period.


2019 ◽  
Vol 15 (2) ◽  
pp. 249
Author(s):  
Nurul Ovia Oktawati ◽  
Qoriah Saleha ◽  
Oon Darmasyah

Bawis fish that is an endemic species and living in the seagrass biota has been found many in marine water of Bontang city. The activity of catching on this fishes has been worked by fishermen who were staying in Bontang city. Hence, if, the catching activity on this fishes without control in the entire year, it will be predicted overfishing and decreasing resources. The aim of this research was to determine the degradation rate and depreciation rate of Bawis fishes’ resources in Marine water of Bontang city. The data were collected with interview method and questionnaire to the splint and nets fishermen, and stakeholder, as well as from the capture fisheries division of DKP3 institution in Bontang city for collecting of data of time series. The results showed that Bawis fishes’ resources in Bontang city were in degradation and depreciation indicated since 2013. It has been showed by the standard coefficient value was 0.59 and 0.64 more than 0.5 in 2013, further, in 2016 increased to 0.619 and 0.68 respectively. The values of increasing were each more than 0.5, it means that Bawis fishes’ resources in Bontang city were in degradation and depreciation.


Author(s):  
Selvia Oktaviyani ◽  
Mennofatria Boer ◽  
. Yonvitner

ABSTRACT<br /><br />Dogol is one type of fishing gear which is operated by fisherman in Sunda Strait with demersal fishes as dominant catches, such as goatfish, threadfin brean, ponyfish, Indian halibut and drums.The utilization was done throughout the year and without control can lead to overfishing. The aim of this research is to estimate degradation and the depreciation rate of demersal fish resources of dogol fisheries in Sunda Strait. This research was conducted on February until July 2014 in Coastal Fishing Port (PPP) Labuan, Pandeglang, Banten. Data was collected through interview and questionnaire methods to dogol fisherman and other stakeholders, as well as time series data from Ministry of Marine Affairs Pandeglang district. The results showed that the average value of degradation and depreciation rate of demersal fish resources were 0,26-0,42 and 0,26-0,43 respectively. Those values still below 0,5, it means that demersal fish resources on dogol fisheries in Sunda Strait has not been degraded and depreciation. But, the CPUE values tended to decrease, so was needed preventive action, such as restriction of fishing effort and increase the mesh size to preserve the sustainability of demersal fish resources.<br /><br />Keywords: Degradation, demersal fish, depreciation, dogol, Sunda Strait<br /><br />ABSTRAK<br /><br />Dogol merupakan salah satu jenis alat tangkap yang dioperasikan oleh nelayan di Perairan Selat Sunda dengan hasil tangkapan dominan yaitu ikan demersal seperti ikan biji nangka, kurisi, peperek, sebelah dan tigawaja. Kegiatan pemanfaatan yang dilakukan sepanjang tahun dengan tidak adanya pengontrolan dapat mengakibatkan tangkap lebih. Tujuan penelitian ini adalah untuk mengetahui laju degradasi dan laju depresiasi sumberdaya ikan demersal pada perikanan dogol di Perairan Selat Sunda. Penelitian dilaksanakan pada bulan Februari hingga Juli 2014 di Pelabuhan Perikanan Pantai (PPP) Labuan, Pandeglang, Banten. Pengumpulan data dilakukan melalui metode wawancara dan kuisioner terhadap nelayan dogol dan stakeholder lainnya serta data time series perikanan tangkap DKP Kabupaten Pandeglang. Hasil menunjukkan bahwa sumberdaya ikan demersal memiliki pola produksi yang berfluktuasi. Rata-rata nilai koefisien degradasi dan depresiasi sumberdaya ikan demersal adalah 0,26-0,42 dan 0,26-0,43 secara berurutan. Nilai-nilai tersebut masih dibawah 0,5, artinya sumberdaya ikan demersal pada perikanan dogol di Perairan Selat Sunda diduga belum mengalami degradasi dan depresiasi. Namun, nilai CPUE cenderung mengalami penurunan, sehingga diperlukan tindakan preventif seperti pembatasan upaya tangkap dan peningkatan ukuran mata jaring untuk menjaga kelestarian sumberdaya ikan demersal.<br /><br />Kata kunci: Degradasi, ikan demersal, depresiasi, dogol, Selat Sunda


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