Journal articles on the topic 'Assets (Accounting) Data processing'
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1
Shi, Wenquan. "Analyzing enterprise asset structure and profitability using cloud computing and strategic management accounting." PLOS ONE 16, no. 9 (September 30, 2021): e0257826. http://dx.doi.org/10.1371/journal.pone.0257826.
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The study expects to further exploring the role of asset structure in enterprise profitability, and analyze the relationship between them in detail. Taking the express industry as the research object, from strategic management accounting, the study uses edge computing and related analysis tools and compares the financial and non-financial indicators of existing express enterprises. The study also discusses the differences between asset structure allocation and sustainable profitability, and constructs the corresponding analysis framework. The results reveal that SF’s total assets are obviously large and the profit margin increases. While the total assets of other express enterprises are small, and the express revenue drops sharply. Heavy assets can improve the enterprises’ profitability to a certain extent. SF has a good asset management ability. With the support of the capital market, SF’s net asset growth ability has been greatly improved. The edge computing method used has higher local data processing ability, and the analysis framework has higher performance than the big data processing method. The study can provide some research ideas and practical value for the asset structure analysis and profitability evaluation of express enterprises.
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Kuz, V. I. "Development of Accounting in the Conditions of Digitalization of Economic and Administrative Processes." Business Inform 6, no. 521 (2021): 197–204. http://dx.doi.org/10.32983/2222-4459-2021-6-197-204.
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The article is aimed at studying and evaluating the theoretical provisions of the development of the accounting system in the conditions of digitalization of economic and management processes, as well as identifying changes in the basic parameters of functioning of the information system under study. The article closer defines the purpose of accounting based on the division of users of accounting information into external and internal; substantiates the possibility of using information and communication technologies, implementation on the part of the studied information system of the consolidation, creative and prognostic functions, which will ensure an increase in the relevance of accounting data. The list of accounting objects (digital data, crypto assets, intangible assets, new types of settlements, social and environmental assets, qualitative criteria for conducting certain types of financial and economic activity), the identification of which is due to the digitalization of economic and management objects, as well as a system of methods and approaches for their information processing and appropriate disclosure of information, are defined. It is proved that the use of digital technologies not only contributes to the improvement of the operational efficiency of information processing, but also ensures its reliability, because it simplifies the procedures for determining fair value, allows the management staff to operate large amounts of data when making managerial decisions. New requirements for the professional competencies of accounting employees are outlined (flexibility in training, establishing and maintaining business communications, innovative methods of processing accounting data, control and analysis with the help of software products, programming and adjusting the functioning of accounting software products in accordance with the peculiarities of conducting economic processes and user information requests) as defined by the needs of active use of information and communication technologies in accounting and management processes.
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Chalupová, Naděžda. "Prediction of customer behaviour through datamining assets." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 57, no. 3 (2009): 43–54. http://dx.doi.org/10.11118/actaun200957030043.
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Business managers accounting for commercial success or non-success of the organization have to gain knowledge needful for correct decision acceptance. These knowledge represent sophisticated information hidden in enterprise data. One possibility, how to extract mentioned knowledge from data, is to use so-called datamining assets.The paper deals with an application of chosen basic methods of knowledge discovering in databases for area of customer-provider relation and it presents, how to avail acquired knowledge as basis of managerial decisions leading to improving of customer relationship management. It solves prediction, whose aim is, on the basis of some attributes of exploring objects, to predict future behaviour of objects with these attributes. This way acquired knowledge, as the output of prediction, then can markedly help competent enterprise manager with planning of marketing strategies, for example so-called cross-selling and up-selling. The contribution describes a whole operation of available data processing: from its purifying, over its preparation for mining task, to self processing by the help of SAS Enterprise Miner tool. Regression analysis, neural network and decision tree, whose principles are briefly explained in this paper too, were used for knowledge mining. The estimation of customer behaviour was tested by two mining task varying in attribute using and in categories number of one of predicive attributes. The results of these two tasks are confronted by the help of prediction fruitfulness charts.
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Anisa, Miftahul, Noor Amelia, and Rina Pebriana. "Comparison of Fixed Assets Depreciation Method and Direction Influence on Company Profits in PT Akasha Wira International Tbk." International Journal of Research in Vocational Studies (IJRVOCAS) 1, no. 1 (May 8, 2021): 11–17. http://dx.doi.org/10.53893/ijrvocas.v1i1.12.
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The purpose of this research is to determine the calculation of the depreciation cost allocation for fixed assets and its effect on operating income when using other alternative methods such as the double-declining balance depreciation method. Fixed assets will experience a decrease in economic value due to usage, damage, and obsolescence due to economic factors and technical factors. The method of depreciation of fixed assets that are used must be following the applicable accounting financial accounting standards, including the straight-line depreciation method and the double-declining balance depreciation method. Sources of data used in this study are secondary data types. Secondary data obtained in this study are from the official website of the IDX (Indonesia Stock Exchange) in the form of financial reports and fixed asset data for 2014-2018. The type of data of this research is quantitative, while the data processing method is the straight-line method and the multiple declining balance method. The results of the analysis in this study can be concluded that the method of depreciation of fixed assets used by the company is the straight-line depreciation method because operating income which is influenced by the straight-line depreciation method has a higher result compared to the double-decreasing balance depreciation method.
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Kaliwanto, Budi, and Sri Agustini. "THE ANALYSIS OF ACCOUNTING TREATMENTS BASED ON GOVERNMENT ACCOUNTING STANDARDS (GAS) ON INTANGIBLE ASSETS (IA) IN NATIONAL NUCLEAR DEVELOPMENT AGENCY." JURNAL AKUNTANSI BERKELANJUTAN INDONESIA 1, no. 2 (June 6, 2018): 180. http://dx.doi.org/10.32493/jabi.v1i2.y2018.p180-192.
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Government Regulation Number 71 of 2010 dated October 22, 2010 onGovernment Accounting Standard (GAS) states that the Government applies Accrual Based GAS and is declared in Statement of Government Accounting Standards (SGAS). While the technical accounting explanation used as a guide is published in the form of GAS Technical Bulletin. In the case of Intangible Assets (IA), the Government Accounting Standards Committee (GASC) issued Bulletin No. 17 on Accounting for Intangible Assets based on Accruals. The implementation of the Technical Bulletin was used as the basis for the preparation of the IA Report in the National Nuclear Energy Agency (BATAN). Management and Preparation of BATAN's Financial and State Property (BFSP) reports using management flows, consistency of established amortization methods, impairment, discontinuation and disposal of IA. In the preparation of the IA Report, BATAN as a government institution is increasingly required to adapt to changes in government management systems that demand accountabilityprinciples, in which every state administration must be accountable for theperformance or outcomes of all programs and activities to the community for the use of resources and authority given. The result of testing of research instrument showed that IA data processing in BATAN based on the grouping of 5 categories (Copyright, Patent, Software, Result of Research / Research, and other Intangible Assets) outlined the value of the Copyright asset has the smallest value and the other IA has the greatest value (can be seen on the results of the discussion on pages 9-15).
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Tajudin, Ahmad, I. K. Norziaton, and Aida Hazlin Ismail. "The Role of Accrual Accounting and Information Systems on Asset Management Practice in the Malaysian Public Sector : A Conceptual Paper." IPN Journal of Research and Practice in Public Sector Accounting and Management 11, no. 01 (December 20, 2021): 39–60. http://dx.doi.org/10.58458/ipnj.11.01.03.0069.
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Purpose: The purpose of this study to identify and examine the role of accrual accounting and information systems in asset management practice in the Malaysian public sector. This study is important to enable the government take appropriate measures to enhance asset management practice in view of its increasingly crucial role in optimising government performance. Design/Methodology/Approach: This study identifies and examines in detail the role of accrual accounting and information systems in asset management practices in the Malaysian public sector by reviewing the issues commonly raised in the Auditor-General Reports, particularly on asset management. The conceptual aspect consists of an extensive search and analysis of secondary sources of information through references and a review of academic articles, Auditor-General’s Reports, news in print and other media, and publications pertaining to asset management. Findings: Previous studies show that accrual accounting and information systems have affected asset management practice in the public sector. Accrual accounting measures the performance of an organisation by recognising economic events that provide more accurate financial information, particularly on the organisation’s assets and liabilities. Information systems provide substantial growth opportunities for asset management, allowing systematic and timely data collection, processing, distribution, and information sharing, which can assist in managing assets throughout their life cycle. Originality/Value: This concept paper provides valuable addition to the current knowledge base, particularly on the role of accrual accounting and information systems on asset management practice. Keywords: Asset management practice, public sector, accrual accounting, information systems.
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Wilson Nainggolan, Sardi Hermawan, and Ratna Dina Marviana. "ANALISIS IMPLEMENTASI APLIKASI SAP TERHADAP PENCATATAN ASET TETAP PADA PT. KAI (PERSERO) MEDAN." PROSIDING FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS DHARMAWANGSA 1, no. 1 (January 3, 2022): 15–22. http://dx.doi.org/10.46576/prosfeb.v1i1.32.
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Fixed assets in accounting are tangible assets that are held for use in the production or supply of goods or services, for return to other parties or for administrative purposes, and are expected to be used for more than one period. An integrated information system is a necessity to help solve problems in a company. The SAP (System Application and Processing) application is one application that is able to provide solutions to these problems. SAP (System Application and Processing) is one of the applications developed to support organizations in carrying out operational activities, so that companies can identify weaknesses that must be improved. PT. Kereta Api Indonesia (Persero Medan is an independent Indonesian State-Owned Enterprise, providing rail transportation services. PT. Kereta Api Indonesia (Persero) has used the SAP system in recording Fixed Assets. Even though it has used the SAP application system, errors still occur in recording fixed assets. The purpose of this study is to determine the recording system of fixed assets using the SAP (System Application and Processing) application. To obtain primary data the author conducted field research by coming directly to the company to conduct interviews with finance staff to obtain data fixed assets at PT. Kereta Api Indonesia (Persero). Based on the results of the research conducted, it can be seen that the accounting system in recording the fixed assets of PT. Kereta Api Indonesia (Persero) Medan is adequate and the recording of fixed assets has used the SAP (System Application) application system. and Processi ng). The author suggests that before entering into the SAP system, manual recording such as a guard book should be carried out so that it becomes a correction before entering the input into the SAP system.
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FROLOV, Nikolai Yu. "An information model to analyze the reproduction of fixed assets of construction organizations." Economic Analysis: Theory and Practice 20, no. 8 (August 30, 2021): 1516–30. http://dx.doi.org/10.24891/ea.20.8.1516.
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Subject. The article deals with the information support to the analysis of the reproduction process in construction organizations. Objectives. The purpose is to create an information model that takes into account the particular characteristics of the analysis of the reproduction process of fixed assets, specifics of the activities of construction organizations, forms and types of reproduction. Methods. The study draws on general scientific methods of analysis and synthesis, a structural and logical approach to economic processes and phenomena. Results. I developed an information model for integrated analysis of the reproduction process of fixed assets in construction organizations, reviewed the theoretical aspects of definitions of information and information support, which enabled to determine theoretical approaches to building an information model. The offered information model structures data flows in two subsystems: accounting and non-accounting data. By collecting and processing information about the reproduction process, the proposed model generates the necessary information for analysis. Economic analysis helps select the best option for the reproduction of fixed assets, the optimality criterion of which is an increase in the profit of the construction organization. Conclusions. The presented information model enables to form a comprehensive and reliable set of data that affect the quality of the comprehensive economic analysis.
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Timuriana, Tiara, and Rezwan Rizki Muhamad. "PENGARUH ASET PAJAK TANGGUHAN DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA." JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) 1, no. 2 (July 1, 2015): 12–20. http://dx.doi.org/10.34204/jiafe.v1i2.512.
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The financial statements of the company produced and prepared as a management accountability to investors so that it reflects the company's activities. The liability is not limited to management purposes but also for the benefit of the tax authorities. The big difference in the spur interest and information management to consider how accounting numbers generated can maximize its interests. How that can be done to influence the management accounting numbers can be the earnings management through deferred tax assets and deferred tax expense in the financial statements. This study aims to: (1) Describing the effects of deferred tax assets on earnings management in manufacturing companies in Indonesia Stock Exchange 2010-2014. (2) Describe the effect of deferred tax expense on earnings management in manufacturing companies in Indonesia Stock Exchange 2010-2014. (3) Describe the effect of deferred tax assets and deferred tax expense on earnings management in manufacturing companies in Indonesia Stock Exchange 2010-2014. Data processing method is by descriptive statistical analysis with analysis tools that multiple linear regression. Research shows that: (1) Assets Deferred tax effect on earnings management, (2) Deferred tax expense has no effect on earnings management, and (3) Deferred tax assets and deferred tax expense jointly effect on earnings management.Key words: Asset deferred tax, deferred tax expense, and earnings management
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Wardiningsih, Reny. "Analisis Pemahaman Mahasiswa Akuntansi terhadap Konsep Dasar Akuntansi." MANAZHIM 2, no. 2 (August 21, 2020): 143–56. http://dx.doi.org/10.36088/manazhim.v2i2.852.
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This study aims to examine the understanding of Accounting Students related to the basic concept of accounting, namely the understanding of assets, liabilities and capital based on the background of secondary schools (Vocational Accounting, Social Sciences and Natural Sciences Senior High School). Sampling through a purposive sampling technique that is a number of 90 accounting students from Mataram University and Mataram University of Technology who filled out the research questionnaire. This study uses SPSS 18 data processing, with a different test, testing the hypothesis shows the result that H3 is accepted, which is a significance level of 0.044 where the value is less than 0.05; and concluded that there are significant differences regarding the understanding of capital between students from SMK Accounting, SMA IPS and IPA SMA, while H1 and H2 are not accepted, the significance level is 0.724 and 0.874, respectively, where the value is greater than 0.05. This happens due to several factors including: lack of practice, lack of practice, short study portions, etc., causing a lack of understanding of students towards assets and liabilities which are important indicators of other financial statements.
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Anggraeny, Shinta Noor, Trisna Ayu Oktavia, and Sugiharto Sugiharto. "Analysis of Telecommunication Tower Accounting at PT. Sarana Menara Nusantara Tbk. Period 2014-2015." Jurnal AKSI (Akuntansi dan Sistem Informasi) 5, no. 1 (May 7, 2020): 13–18. http://dx.doi.org/10.32486/aksi.v5i1.419.
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This study aims to determine the accounting treatment of telecommunication tower companies, especially PT. Sarana Menara Nusantara Tbk. which recognized telecommunications towers as fixed assets in 2014 and recognized as investment properties in 2015 and the impact of their accounting for that period.This type of research is qualitative research, using interpretive descriptive methods. Data presented in descriptive form without processing with other analytical techniques. With this research, information is expected to equalize perceptions related to differences that occur regarding differences in recognition of telecommunications towers and to assist companies in evaluating performance, especially in terms of achieving earnings.
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Ahmad Asifuddin, Haris Ihsanil Huda, and Zaenal Mustofa. "Sistem Informasi Akuntansi Penyusutan Aktiva Tetap Dengan Metode Garis Lurus Pada SMK Muhammadiyah 1 Weleri berbasis Web." Elkom : Jurnal Elektronika dan Komputer 14, no. 2 (December 1, 2021): 216–23. http://dx.doi.org/10.51903/elkom.v14i2.518.
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Information technology is a technology used to process data, including processing, obtaining, compiling, storing, manipulating data in various ways to produce relevant, accurate and timely information, which is used for personal, business and government purposes and is strategic information for decision making, in recording fixed assets for example, must be managed properly because the need for the data is frequent intensity, the number of items is not small so it is impossible to memorize, the calculation of depreciation of fixed assets of a company needs to be done at the end of every year because it will affect the book value and depreciation expense on the balance sheet and depreciation expense on fixed assets on the income statement. This depreciation calculation can also be used as a reference in the allocation to purchase new assets if the existing fixed assets can no longer be used.
Obstacles in preparing depreciation reports if not resolved immediately will have a bad impact on schools, for example being late in submitting annual tax reports due to the long preparation of depreciation reports will result in schools being fined for being late in reporting the annual corporate tax return. With the accounting information system for depreciation of fixed assets, it is expected that it will facilitate officers in managing fixed asset data and depreciation reports. The new system that will be designed is web-based, so that it can be accessed at any time by interested parties and makes coordination time more effective.
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Chodariyanti, Laily. "EFEKTIFITAS SISTEM PENGELOLAAN KEUANGAN DAN ASET DAERAH." Media Mahardhika 17, no. 3 (May 30, 2019): 426. http://dx.doi.org/10.29062/mahardika.v17i3.99.
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Financial and asset management area must be transparent and accountable in accordance with the principle of good governance. However, in Lamongan financial and asset management area is not running optimally. This research was conducted to describe and analyze the financial and asset management area processes as well as problems in the area of financial and asset management in Lamongan. This research used a descriptive method qualitative approach and using an interactive model of data analysis from Miles Huberman. Research results showed the financial and assets management area in Lamongan is not optimal. There are still obstacles in management, there are constraints on the discussion of budget planning areas that are not timely in the legislature and the lack of human resources accounting background. In the asset management area there are problems in the areas of asset inventory data processing is still less well and local government land that has not been certified.
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Vygodchikova, I. Yu, N. P. Forkunov, and A. V. Trofimenko. "STRATEGY OF RANKING COMMERCIAL BANKS USING EXPRESS ANALYSIS OF ACCOUNTING STATEMENTS." Business Strategies 10, no. 10 (October 28, 2022): 247–55. http://dx.doi.org/10.17747/2311-7184-2022-10-247-255.
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Article presents method of integral ranking the commercial banks using express analysis of accounting statements. The implementation complex procedure, including analytical, mathematical and software data processing, is at forefront. The main focus of article is strategy of obtaining an integral indicator that influences the decision to invest in the banking sector by various groups of clients. The significant emphasis for individuals who want to save their savings and increase a little due to interest income is placed on the balance of profit and equity. Capital multiplication is not the only strategic decision in banking sector. The strategy should be based on reliability, high stability and balanced indicators. The use of speculative transactions is not provided for in this work, therefore, investor, even if he buys shares of bank, does it for the purpose of long-term dividends, and not for the purpose of resale. The study examined nine banks, the most promising and dynamic (Sberbank was not taken into account as state-oriented structure). The authors identified important indicators for nine Russian banks, the adaptation of indicators was carried out in the SAV mode (C: profit to equity, A: equity to assets, B: liquid resources to assets), to reduce priority. The authors of the article consider the material useful for financial analysts, researchers, individual entrepreneurs and bank employees, as well as for citizens who save money in banks.
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Liotti, Belisa Ferreira. "Taxpayers’ Data Protection: Do International, Regional, and Domestic Instruments Guarantee Adequate Rights in Tax (A)EoI?" Intertax 50, Issue 2 (February 1, 2022): 138–58. http://dx.doi.org/10.54648/taxi2022014.
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Ongoing developments in terms of internalization and digitalization of the economy have resulted in an ever-developing worldwide shift towards a data-driven socioeconomic model whereby personal data has become one of the most valuable assets. The tax environment has not gone unscathed. As relevant sources and users of data, governments are increasingly exploiting technologies in pursuit of greater revenue collection and tax audits for which many measures have been adopted internationally, regionally, and nationally to strengthen tax cooperation and enhance international tax exchange of information (EoI) among jurisdictions. A remarkable outcome is the new standard of automated processing and transfer of bulks of taxpayers’ data that, albeit desired by tax administrations, inherently raises concerns over the risks of violation of data protection rights. In this article, the author analyses whether existing international instruments (OECD), regional regulations (EU), and domestic data protection laws (Brazil) effectively safeguard taxpayers’ rights to data protection, particularly in (A)EoI procedures. Building upon the findings of this analysis, the author concludes that an adequate and satisfactory level of protection has not yet been implemented globally and proposes a temporary solution for the issue in the absence of specific instruments dealing with taxpayers’ data protection in (A)EoI procedures. Exchange of information, automatic exchange of information, data protection, EU GDPR, brazilian LGPD, Convention 108, taxpayers’ Right
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Blair, Jennifer, Bruce Stephen, Blair Brown, Alistair Forbes, and Stephen Mcarthur. "Hybrid Fault Prognostics for Nuclear Applications: Addressing Rotating Plant Model Uncertainty." PHM Society European Conference 7, no. 1 (June 29, 2022): 58–67. http://dx.doi.org/10.36001/phme.2022.v7i1.3321.
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Nuclear plant operators are required to understand the uncertainties associated with the deployment of prognostics toolsin order to justify their inclusion in operational decision making processes and satisfy regulatory requirements. Operationaluncertainty can cause underlying prognostics models to underperform on assets that are subject to evolving impactsof age, manufacturing tolerances, operating conditions, and operating environment effects, of which may be capturedthrough a condition monitoring (CM) system that itself may be degraded. Sources of uncertainty in the data acquisitionpipeline can impact the health of CM data used to estimate the remaining useful life (RUL) of assets. These uncertaintiescan disguise or misrepresent developing faults, where (for example) the fault identification is not achieved until it hasprogressed to an unmanageable state. This leaves little flexibility for the operator’s maintenance decisions and generallyundermines model confidence.
One method to quantify and account for operational uncertainty is calibrated hybrid models, employing physics, knowledgeor data driven methods to improve model accuracy and robustness. Hybrid models allow known physical relations tooffset full reliance on potentially untrustworthy data, whilst reducing the need for an abundance of representative historicaldata to reliably identify the monitored asset’s underlying behavioural trends. Calibration of the model then ensuresthe model is updated and representative of the real monitored asset by accounting for differences between the physics orknowledge model and CM data.
In this paper, an open-source bearing knowledge informed machine learning (ML) model and CM datasets are utilizedin an illustrative bearing prognostic application. The uncertainty incurred by the decisions made at key stages in thedevelopment of the model’s data acquisition and processing pipeline are assessed and demonstrated by the resultant impacton RUL prediction performance. It was shown that design decisions could result in multiple valid pipeline designswhich generated different predicted RUL trajectories, increasing the uncertainty in the model output.
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PYLYPENKO, О., and О. YURCHENKO. "The Accounting Support of the Logistics Strategy in Business Management for Security Purposes." Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, no. 1-2 (January 18, 2022): 14–19. http://dx.doi.org/10.31767/nasoa.1-2-2021.02.
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The need in elaborating and implementing innovative decisions for performance enhancement of the logistics management in business enterprises has increased due to the high instability and uncertainty of business operation resulted from imposed quarantine restrictions due to the pandemic of coronavirus and fluctuations of exchange rates, which raises the importance of studies focused on improvements in the conception of accounting support of logistics operations from the business security perspective.
The essence of neologistics as an innovative vector in the logistics activities is shown, with highlighting the advantages gained by business enterprises from its implementation. The authors’ framework of the accounting support for logistics operations on purchases of material assets and implementation of an innovative logistics strategy in business management for business security purposes is proposed. It is based on the three vectors of the integrated accounting support of the logistics strategy in business management: organizational vector, methodological vector, and vector of control. It is emphasized that the implementation of this framework is capable to increase the significance of criteria used in performance assessment of accounting, such as reliability, completeness, analytical relevance and timeliness of data. Factors were determined as part of this framework, allowing business enterprises that have implemented integrated planning, economic analysis, accounting and control of data processing to broaden the range of decisions on cost reduction in logistics without affecting the quality of products or services; the resulting modifications in the accounting objectives are given. It is shown how this framework, once implemented, will change the accounting practices of business enterprises pertaining to recording of logistics costs.
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Yuan, George Xianzhi, and Huiqi Wang. "The general dynamic risk assessment for the enterprise by the hologram approach in financial technology." International Journal of Financial Engineering 06, no. 01 (March 2019): 1950001. http://dx.doi.org/10.1142/s2424786319500014.
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The purpose of this paper is to discuss the general risk assessment under the Hologram framework for the enterprise based on big data language; and to illustrate the Hologram as a new tool for establishing a mechanism to evaluate SMEs growth and change in financial technology dynamically (here we mainly focus on SMEs as they are one of the very important classes for enterprises with less information available from financial accounting report and associated assets. Indeed, the approach discussed here is applicable to general enterprises). The key idea of our new approach is to introduce and use the “Hologram” (similar to, “holographic portrait” used in portrait holography), a platform for data fusion dynamically, as a tool and mechanism to describe the dynamic evolution of SMEs based on their business dynamic behavior. Through processing structured and/or unstructured data in terms of “related-party” information sets which analyze (1) “investment” and (2) “management” information provided by SMEs’ business behavior, and extracting “Risk Genes” from complex financial network structures in the business ecosystem, we can establish a “good” or “bad” rating for SMEs by using data fusion dynamically and financial technology. This method to assess SMEs is a new approach to evaluating SMEs’ development dynamically based on the network structure information of enterprise and business behavior. The framework introduced in this paper for the dynamic mechanism of SMEs’ development and evolution allows us to assess the risk of any SMEs (in particular to evaluate SMEs’ loan applications) even not available for critical data required in traditional finance analysis including information such as financial accounting and associated assets, etc. This new “Hologram” approach for SMEs assessment is a pioneering innovation that incorporates big data and financial technology for inclusive financial services in practical application. Ultimately, the Hologram approach offers a new theoretical solution for the long-standing problem of credit risk assessment for SMEs and individuals in practice. Since the information embedded in SMEs’ business behavior reveals the competition and cooperation mechanism that drives its stochastic resonance (SR) behavior which is associated with successful SMEs development, the two concepts of SAI and URR under the Hologram approach to risk assessment that identifies if an SME is “good” are based on the network generated from an SMEs’ related-party information in terms of “investment” and “management” dynamically, along with other available information such as related investment capital and risk control. Significantly, the Hologram approach to risk assessment for SMEs does not require critical data of traditional financial account and related assets, etc. which heavily depend on financial accounting and associated assets used by financial risk analysis in practice. Using big data and FinTech Hologram method discussed in this paper utilizes the related-party information (in term of investment and management) of each SME which exists in an embedded business network to overcome the situation for SMEs which always have not or have not enough in providing accounting and associated asset information in the practice. By the feature of each Hologram for a given SME, one always has the related-party information in terms of either investment, or management dynamically, which is indeed also an explanation for the reason why the new approach proposed only comes true only until the era of big data’s occurring by using ideas from financial technology today. Furthermore, this paper explores the implementation of the “Holo Credit Loan”, a pure credit loan without any collateral and guarantee launched in 2016, as practical applications of the Hologram approach. We illustrate the framework of SMEs risk assessment under the Holograms new theoretical basis for solving the long-standing problem of credit risk assessment for SMEs (and individuals). Moreover, this paper’ conclusion will address the performance of the “Holo Credit Loan”.
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Mattessich, Richard. "PREHISTORIC ACCOUNTING AND THE PROBLEM OF REPRESENTATION: ON RECENT ARCHEOLOGICAL EVIDENCE OF THE MIDDLE-EAST FROM 8000 B.C. TO 3000 B.C." Accounting Historians Journal 14, no. 2 (September 1, 1987): 71–91. http://dx.doi.org/10.2308/0148-4184.14.2.71.
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Recent archeological research offers revolutionary insight about the precursor of abstract counting and pictographic as well as ideographic writing. This precursor was a data processing system in which simple (and later complex) clay tokens of various shapes were aggregated in hollow clay receptacles or envelopes (and later sealed string systems) to represent symbolically assets and economic transactions. Scores of such tokens (the recent explanation of which is due to Prof. Schmandt-Besserat) were found by archeologists all over the Fertile Crescent in layers belonging to the time between 8000 B.C. to 3100 B.C. — after this date cuneiform clay tablets emerged. The economic-philosophic implications of this discovery are important. First, it suggests that accounting preceded abstract counting as well as writing. Second, it suggests that conceptual representation emerged gradually. Third, it confirms the previous hypotheses that counting emerged in several stages. Fourth, it reveals the existence of an abstract input-output principle some 10,000 years ago and a kind of double entry over 5,000 years ago. Finally, it offers the earliest illustration of the (occasional) validity of the correspondence theory. To assist readers I have inserted at the beginning of the fifth section some explanatory paragraphs on Wittgenstein's work.
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Fatmawati, Naning, and Indra Hidayatullah. "Analysis of Accounting Application of Zakat, Infaq and Shadaqah and Accountability in the Presentation of Financial Statements." Muhasabatuna : Jurnal Akuntansi Syariah 3, no. 2 (December 5, 2021): 15. http://dx.doi.org/10.54471/muhasabatuna.v3i2.1335.
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The performance of zakat, infaq, and shadaqah management institutions can be seen with fund accounting, namely the recording system and appearance of entities in accounting such as assets and liabilities which are grouped based on the benefits in each account. In this case, the accounting treatment of zakat, infaq, and shadaqah includes acknowledgment, recording, and presentation of financial statements of zakat, infaq, and shadaqah management institutions. The purpose of this study was to determine the application of accounting for zakat, infaq and shadaqah as well as accountability in the presentation of financial statements based on PSAK 109 and to determine the application of accountability in the presentation of financial statements at LAZIS Al-Haromain Kediri City Branch based on PSAK 101.
This research is a descriptive qualitative research, in which the presentation and processing of data is carried out in a descriptive manner by focusing on the data obtained, but this research is not used to test hypotheses or not use hypotheses. Sources of data in this study came from primary data and secondary data. Data collection procedures by means of interviews, observation and documentation.
The results of this study are that at the recognition and measurement stage, LAZIS Al-Haromain is not fully in accordance with PSAK 109, where LAZIS Al-Haromain has not fully determined the receipt of non-cash assets from donors using the fair value required by PSAK 109. So far, LAZIS Al-Haromain has not journalized This non-cash infaq shadaqah receipt has an impact on the balance in the components of the financial statements, including the balance sheet (statement of financial position), reports on the use of infaq funds, and notes to financial statements. And the distribution of cash infaq shadaqah so far has not been journalized because in the early stages of receipt of infaq and cash shadaqah it was not journalized so that up to the distribution stage it also could not be journalized and directly in the form of a distribution report only. And at the stage of amil's financial statements based on PSAK 109, LAZIS Al-Haromain is not fully compliant. The implementation of accountability by LAZIS Al-Haromain in the presentation of financial statements and reporting is almost in accordance with the indicators of honesty and legal accountability, process accountability, program accountability, and policy accountability and is based on PSAK 101.
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Ijadiyah, Ni’matul, and Iman Supriadi. "ANALISIS SISTEM INFORMASI AKUNTANSI PERSEDIAAN BAHAN BAKU DALAM KELANCARAN PROSES PRODUKSI DI MASA PANDEMI." Jurnal Revenue : Jurnal Ilmiah Akuntansi 2, no. 2 (February 28, 2022): 316–24. http://dx.doi.org/10.46306/rev.v2i2.74.
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Accounting information system or (AIS) is a system designed to collect and display accounting information so that accountants and company executives can make appropriate decisions and have the aim of processing evidence of recording and reporting all information related to all financial transactions, documents or accounting records. There are several important functions in a working group on accounting information systems, including: storing and collecting data about work activities. Not only that, the information system can also be used to process and transact data into information that can be used to properly control and process decisions related to assets in the organizational system. Omah Teh Nganjuk business which is located on Jl. WR Supratman No.6, Mangundikaran, Mangun Dikaran, Kec. Nganjuk, Nganjuk Regency is the object that we choose in this research. Omah Teh Nganjuk is a family business brand engaged in packaged food and ready-to-drink beverages. Nganjuk tea is an herbal tea made from black tea, green tea, roselle flowers and jasmine flowers which are mixed and combined to make fresh drinks and are useful for health. This study aims to provide information about the accounting information system for raw materials inventory in the Omah Teh Nganjuk business. This research uses qualitative research methods, for data analysis techniques using descriptive analysis with a qualitative approach. Data collection techniques in conducting this research are interviews and observations. Based on the results of the analysis, the implementation of the accounting system for Omah Teh Nganjuk's raw material inventory is very good. The method of determining the cost or inventory cost can also be applied to the company, by choosing the first-in, first-out method. In the smooth production contained in the raw material inventory system in the Omah Teh Nganjuk business, more emphasis is placed on physical inventory counting in order to be able to make fictitious records on the warehouse book, with the separation of functions it can also speed up the production process
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Luchik, Svitlana, and Iryna Mustetsa. "WAYS TO IMPROVE ACCOUNTING AND AUDIT AT THE ENTERPRISES OF THE PAINT INDUSTRY OF UKRAINE." BULLETIN OF CHERNIVTSI INSTITUTE OF TRADE AND ECONOMICS I, no. 81 (March 15, 2021): 71–84. http://dx.doi.org/10.34025/2310-8185-2021-1.81.05.
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Chemical industry is one of the main segments of world industry. It should be noted that this is a multi-element production system, which includes the synthesis of substances with certain properties based on mineral, organic and other raw materials by chemical processing. Producing intermediate goods (raw materials and semi-finished products) for all sectors of the economy. Modern chemical industry largely determines the level of their competitiveness, as well as the dynamics of development, nature and direction of innovation processes. On the other hand, a wide range of chemical products confirms its importance in the consumer market. The presence of debatable issues on the activities of chemical industry of Ukraine, as well as problems in the information support of management information on the state of the material and technical base, led to the choice of topic, goal, objectives, subject and structure of research. Priority directions of development of the paint and varnish industry as a whole and in the context of individual business entities should focus on solving problems that ACCOUNTING, ANALYSIS AND AUDIT Issue I (81), 2021 73 together will ensure the competitiveness of the industry and its progressive development in the complex conditions of modern transformation processes of Ukraine’s economy. One of the problems hindering the development of domestic enterprises of chemical industry is the inadequacy of accounting and analytical support systems for information support of management decisions on the formation and use of material and technical base of economic entities. Taking into account all the above mentioned, we consider it appropriate to introduce an internal audit mechanism in enterprises for the efficiency of the use of fixed assets in order to form an information base for management staff. The article examines the state and prospects of development of the paint and varnish industry of Ukraine in order to attract investment flows, as well as the need to implement an internal audit system in order to form an information base for management staff. During the study of current state of chemical industry of Ukraine, methods of observation and detailing were used; in the study of statistical material and information of the surveyed enterprises - methods of grouping and comparison, as well as methods of synthesis and analysis The introduction of internal audit of fixed assets in order to control the effectiveness of their use, as well as to make informed management decisions is based on the improvement of the accounting system. After all, it is the data of accounting and reporting allow us to assess the actual availability of fixed assets, the correctness of the service life, the correct choice of depreciation method, as well as the accuracy of its calculation, completeness of accounting, correct correspondence of accounts and generalization of information in financial statements. Therefore, it is necessary to study ways of improvement of the account and internal audit at the enterprises of the paint and varnish industry considering functions of management of development of material and technical base of the enterprise.
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Muravina, O. M., I. A. Ponomarenko, and M. V. Mints. "APPLICATION OF THE METHOD OF GROUP ACCOUNTING OF ARGUMENTS FOR THE ANALYSIS OF PETROPHYSICAL DATA." Bulletin of Kamchatka Regional Association «Educational-Scientific Center». Earth Sciences, no. 3(51) (2021): 5–15. http://dx.doi.org/10.31431/1816-5524-2022-3-51-5-15.
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The paper considers a range of tasks related to the processing and analysis of petrophysical data, which are effectively solved by the method of group accounting of arguments (MGUA). MGUA is a machine learning method that is an alternative to regression analysis and neural network modeling. The method was tested when working with information from the petrophysical database of crystalline and sedimentary rocks of the Voronezh Crystal Massif (VCM). The basis of the analysis technology is the formation of complex identification equations that allow you to generalize, analyze and effectively use petrophysical data. Previously, the use of such equations for estimating the ore content of nickel-bearing intrusions of the mamonsky complex was considered. Examples of solving problems of robust estimation and identification of petrophysical data are provided. It is shown that the identification models of the MGUA allow automating the procedure for detecting outliers in the data, assess the belonging of rocks to a certain material complex. Since petrophysical information is a necessary link in the geological interpretation of geophysical observations, the experience of obtaining complex models linking the density of metamorphic and intrusive rocks of the VCM with electrical resistivity and magnetic susceptibility is interesting.
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Muravina, O. M., I. A. Ponomarenko, and M. V. Mints. "APPLICATION OF THE METHOD OF GROUP ACCOUNTING OF ARGUMENTS FOR THE ANALYSIS OF PETROPHYSICAL DATA." Bulletin of Kamchatka Regional Association «Educational-Scientific Center». Earth Sciences, no. 3(51) (2021): 5–15. http://dx.doi.org/10.31431/1816-5524-2022-3-51-5-15.
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The paper considers a range of tasks related to the processing and analysis of petrophysical data, which are effectively solved by the method of group accounting of arguments (MGUA). MGUA is a machine learning method that is an alternative to regression analysis and neural network modeling. The method was tested when working with information from the petrophysical database of crystalline and sedimentary rocks of the Voronezh Crystal Massif (VCM). The basis of the analysis technology is the formation of complex identification equations that allow you to generalize, analyze and effectively use petrophysical data. Previously, the use of such equations for estimating the ore content of nickel-bearing intrusions of the mamonsky complex was considered. Examples of solving problems of robust estimation and identification of petrophysical data are provided. It is shown that the identification models of the MGUA allow automating the procedure for detecting outliers in the data, assess the belonging of rocks to a certain material complex. Since petrophysical information is a necessary link in the geological interpretation of geophysical observations, the experience of obtaining complex models linking the density of metamorphic and intrusive rocks of the VCM with electrical resistivity and magnetic susceptibility is interesting.
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Aulia, Imelda Rizky, and Berlina Yudha Pratiwi. "Analisis Determinan Kinerja Sistem Informasi Akuntansi pada Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Jember." Jurnal Akuntansi Terapan dan Bisnis 2, no. 2 (December 30, 2022): 152–63. http://dx.doi.org/10.25047/asersi.v2i2.3273.
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This study aims to analyze the factors that influence the performance of the Accounting Information System (AIS) at the Regional Financial and Asset Management Agency of Jember Regency. This study uses a causal associative method with a quantitative approach. The population in this study were all employees who worked at BPKAD Jember Regency as many as 69 employees. The sampling technique used purposive sampling technique so that the sample in this study were 33 employees. This study uses a IBM SPSS application for analysis data. The results of data processing show that user participation in system development and personal technical skills have a significant positive effect on the performance of accounting information systems, while education and training programs and top management support have no significant positive effect on accounting information system performance.
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Vysotskaya, A. B. "Role of Matrix Accounting and Accounting Information Systems in Reliability Reporting of Business Entities Financial Activity." Accounting. Analysis. Auditing 5, no. 4 (September 14, 2018): 94–99. http://dx.doi.org/10.26794/2408-9303-2018-5-4-94-99.
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The paper examines the interconnection between matrix modeling and accounting informational systems (AIS) and highlights the role of these systems in the true and fair reporting of economic activities. The author shows that such systems make it possible to present the functional fragments of knowledge in information modeling systems and gives a definition of the accounting information systems in the context of modern economic development. The article focuses on designing a concept of a knowledge-based economy and identifying the role of accounting in this process. It shows the accounting system reliability depends on such information system which would make it possible to fully report the data about business activity of an entity. Information technology has crucially changed this very important area of accounting. Modern accounting is more dynamic and influential in making economic decisions. That is why the understanding of accounting science and its influence on accounting processes is changing. This in turn imposes new requirements on professional education and training of accountants. It is evident that the period of data input is now significantly shorter, starting with processing banking information and invoices. Thus the practice of accounting is impossible in its conventional form which calls for the fundamental change of thinking in many areas of accounting.The article discusses the state of national accounting system and its compliance with the international accounting practices under conditions of globalization. The author gives the arguments on how to assess the accounting process adequacy by means of situational matrix modeling (HMM) in the structure of the accounting information system.
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Turnip, Pebrina Sabatini, Iskandar Muda, and Rujiman . "The Effect of Operating Leverage, Financial Leverage, Profitability, Company Size, and Asset Growth on Systematic Risk in Manufacturing Companies Listed on The Indonesia Stock Exchange." International Journal of Research and Review 9, no. 7 (July 19, 2022): 49–59. http://dx.doi.org/10.52403/ijrr.20220707.
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This study examines and analyzes the effect of Operating Leverage, Financial Leverage, Profitability, Company Size, and Asset Growth on Systematic Risk in Manufacturing Companies Listed on the Indonesia Stock Exchange. The population in this study was 169 manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period, with a saturated sampling technique, namely a census sampling technique where the entire population was sampled, but only 132 samples. The data analysis method used descriptive statistical tests, classical assumption tests, and panel data regression analysis with statistical data processing software tools, namely Eviews. The study results of financial leverage and asset growth positively and significantly affect systematic stock risk. In contrast, company size negatively and significantly affects systematic stock risk. Operating leverage, profitability, and accounting beta variables do not significantly affect the systematic risk of stocks in Manufacturing companies listed on the IDX for the 2016-2020 period. Keywords: operating leverage, financial leverage, beta accounting, systematic risk..
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Vărzaru, Anca Antoaneta. "Assessing Artificial Intelligence Technology Acceptance in Managerial Accounting." Electronics 11, no. 14 (July 19, 2022): 2256. http://dx.doi.org/10.3390/electronics11142256.
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The increasing expansion of digital technologies has significantly changed most economic activities and professions. As a result of the scientific and technological revolution 4.0, organizational structures and business models have changed, and new ones have emerged. Consequently, the accounting activities that record operations and provide the necessary information to managers for decision making have faced threats, challenges, and opportunities, which have changed and will change the DNA of managerial accounting, determining a reinventing of it. As a result of the evolution of data collection and processing technologies, managerial accounting activities have become increasingly complex, encompassing increasing volumes of data. Resistance to change, organizational culture, lack of trust, and the high price of technology are the most critical barriers that interfere with adopting artificial intelligence technology in managerial accounting. This study aimed to assess the acceptance of artificial intelligence technology among accountants in Romanian organizations in the context of the modernization and digitization of managerial accounting. This research was quantitative, carried out through a survey based on a questionnaire. In total, 396 specialists in managerial accounting from Romanian organizations filled and returned the questionnaire. Using structural equation modeling, we tested the model of accepting artificial intelligence technology in managerial accounting. The results show that implementing artificial intelligence solutions in managerial accounting offers multiple options to managers through innovation and shortening processes, improves the use of accounting information, and is relatively easy to use, given the high degree of automation and customization.
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Zhaltyrova, O. I., T. B. Kuvaldina, and G. O. G.O. Abisheva. "Improvement of information support at an industrial enterprise for the purposes of accounting and auditing of funds." Bulletin of the Innovative University of Eurasia 83, no. 1 (September 23, 2021): 52–62. http://dx.doi.org/10.37788/2021-3/52-62.
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The main problem is that money plays a huge role in a market economy. The market is impossible without the movement of money that carries out the turnover of goods and services. The movement of money serves the sale of goods, as well as the movement of the financial market. The cash resources of an industrial enterprise are an integral part of current assets. The money is needed for settlements with suppliers and contractors, for making payments to the budget, for issuing salaries, bonuses to employees, and for making other types of payments. The meaning of the organization of funds is to effectively manage the cash flows of an economic entity on the basis of data obtained from the results of the analysis of cash flows for a certain period of time and accounting data. Information support is a system of information and methods of its processing that allow us to assess the real state of an industrial enterprise and identify factors that contribute to improving the effectiveness of management decisions. In these conditions, it becomes inevitable to improve the information support for accounting and auditing of funds. The purpose of this study is to identify the problems of accounting and auditing of funds at industrial enterprises by improving information support. The implementation of the research goal is facilitated by the use of methods of comparative analysis, synthesis, graphical method for visualizing the results obtained. For any enterprise, it is necessary that there is enough money at the beginning of the production cycle, and at the end their growth is ensured. With such business management, a constant turnover of funds will be ensured, which will provide the enterprise with an influx of funds, and will make it possible to carry out activities in other areas (investment or financial) at the expense of the money generated by the main activity. In a market economy, it is necessary to proceed from the principle that the skillful use of funds brings additional income to the enterprise, and, therefore, the enterprise should constantly think about the rational investment of temporarily free funds to make a profit. The authors analyzed the cash flow by type of activity on the basis of financial statements, and developed recommendations for solving the problems of accounting and auditing of funds, which are aimed at improving cash flow management, which will allow an industrial enterprise to achieve its goals and plans as much as possible.
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Müller, Maximilian A., Edward J. Riedl, and Thorsten Sellhorn. "Recognition versus Disclosure of Fair Values." Accounting Review 90, no. 6 (January 1, 2015): 2411–47. http://dx.doi.org/10.2308/accr-51044.
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ABSTRACT This paper examines pricing differences across recognized and disclosed fair values. We build on prior literature by examining two theoretical causes of such differences: lower reliability of the disclosed information, and/or investors' higher related information processing costs. We examine European real estate firms reporting under International Financial Reporting Standards (IFRS), which require that fair values for investment properties, our sample firms' key operating asset, either be recognized on the balance sheet or disclosed in the footnotes. Consistent with prior research, we predict and find a lower association between equity prices and disclosed relative to recognized investment property fair values, reflecting a discount applied to disclosed fair values. We then predict and find that this discount is mitigated by lower information processing costs (proxied via high analyst following), and some support that it is also mitigated by higher reliability (proxied via use of external appraisals). These latter results are documented using subsample analyses to test one attribute (either information processing costs or reliability) while holding the other constant. Overall, these findings are consistent with fair value reliability and information processing costs providing complementary explanations for observed pricing discounts assessed on disclosed accounting amounts. Data Availability: Data are available from public sources identified in the manuscript.
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Magro, Anne M., and Sarah E. Nutter. "Evaluating the Strength of Evidence: How Experience Affects the Use of Analogical Reasoning and Configural Information Processing in Tax." Accounting Review 87, no. 1 (August 1, 2011): 291–312. http://dx.doi.org/10.2308/accr-10161.
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ABSTRACT Evidence evaluation in accounting often involves both the assessment of evidence relevance and the combination of its relevance and source to assess overall strength. We decompose this strength-assessment judgment into its components—relevance assessment and source and relevance combination—and consider the effects of experience. Participants in our experiment assess the strength and relevance of tax authorities in relation to a client scenario. Contrary to prior research, we find that more-experienced participants exhibit greater use of analogical reasoning when evaluating tax-authority relevance than do less-experienced participants. We find a similar experience effect in the use of configural information processing to combine authority source and relevance, a judgment not previously considered in tax. The effects of experience are particularly important in the current environment as the tax function is a leading cause of material weaknesses and restatements under Sarbanes-Oxley and tax executives cite increasing difficulty in hiring and retaining qualified professionals. Data Availability: Data are available from the authors on request.
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Sadarviana, Vera, Brian Bramanto, Teguh P. Sidiq, Mohamad Gamal, Daniel A. Tampubolon, Rahmadi Hilmafizar, Reyhan A. Biantoro, Hana Alifiyanti, Muhammad T. A. Faruq, and Muhammad F. Muttaqin. "Stability Analysis of GNSS Control Point Network for Material Displacement Monitoring on the Slopes using Stability Monument Evaluation and Adjustment Data Processing Scheme: Preliminary Result." E3S Web of Conferences 94 (2019): 01023. http://dx.doi.org/10.1051/e3sconf/20199401023.
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The Global Navigation Satellite System (GNSS) has been used widely for hazards monitoring, such as landslide or material displacement on the slope due to its high accuracy and precision positioning. However, to assure its accuracy and precision, a further data quality and site assessment must be taken into account. In such a way, it is possible to determine whether the site monitoring is moved or not. Six location of GNSS observation points were established based on the geological structure and the terrain slopes. Satellite visibilities analysis, multipath analysis, and kinematic precise point positioning analysis were performed to assess the GNSS data quality and the monitoring stability. These procedures will determined the further processing scheme for each site monitoring. Some of areas experience the indication of cracks in road and building construction, which lead into an assumption of the displacement has been accumulated in a sub meter fraction. Thus, accounting all of those aspects, first adjustment data processing was implemented to achieve the preliminary results of the first observation.
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Lehenchuk, S. F., І. M. Vygivska, and O. O. Hryhorevska. "Protection of accounting information in the conditions of cyber security." Problems of Theory and Methodology of Accounting, Control and Analysis, no. 2(52) (October 3, 2022): 40–46. http://dx.doi.org/10.26642/pbo-2022-2(52)-40-46.
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In the given study, it is substantiated that the unauthorized use of information generated in the accounting system can lead to harmful consequences, risking loss of information, incorrect data entry and misuse of confidential information. Therefore, the issue of protecting information generated in the accounting system is extremely urgent, and ensuring its security is a priority in many companies. The purpose of the study was to generalize existing approaches and outline promising directions for the organization of accounting information protection in the context of cyber security. It has been proven that effective communication and joint strategies between management, accountants and auditors are important to reduce or protect against emerging threats to the accounting information system. To properly assess potential risks, accountants and auditors must be familiar with current and emerging technologies. Groups of risks are given, based on the selection of risks for all components of the accounting process, which are inherent in electronic accounting information systems (risks associated with the collection and input of data into an automated system, risks associated with information processing and its storage on electronic media, risks associated with stage of generalization and transfer of information) and analyzed their features in order to find ways of minimization. Controlling unauthorized access to accounting records is an important component of internal control. Access and password policies, encryption, digital signatures, disk locks, firewalls, and digital certificates are examples of controls that should be identified, documented, communicated, and tested when evaluating control effectiveness. Examples of the impact of cyberattacks on the accounting system and related costs are given. It is well-founded that the protection of accounting information and the avoidance of cyber-attacks is possible only if comprehensive measures and joint actions of management, accounting, auditors and educational institutions are followed in the training of future specialists.
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Shakleinaa, M. V., M. I. Volkova, K. I. Shaklein, and S. R. Yakiro. "Prospects for the Integration of Google Trends Data and Official statistics to Assess social Comfort and Predict the Financial situation of the Population." Finance: Theory and Practice 25, no. 5 (October 28, 2021): 215–34. http://dx.doi.org/10.26794/2587-5671-2021-25-5-215-234.
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This paper aims to develop a theory of statistical observation in terms of scientific and methodological approaches to processing big data and to determine the possibilities of integrating information resources of various types to measure complex latent categories (using the example of social comfort) and to apply this experience in practice through the use of the financial situation indicators in forecasting. The authors have built a social comfort model in which the choice of weights for its components is based on a modified principal component analysis. The assessment is based on Google Trends data and official statistics. Google Trends data analysis methods are based on the development of an integrated approach to the semantic search for information about the components of social comfort, which reduces the share of author’s subjectivity; methodology of primary processing, considering the principles of comparability, homogeneity, consistency, relevance, description of functions and models necessary for the selection and adjustment of search queries. The proposed algorithm for working with big data allowed to determine the components of social comfort (“Education and Training”, “Safety”, “Leisure and free time”), for which it is necessary to directly integrate big data in the system of primary statistical accounting with further data processing and obtaining composite indicators. The authors conclude that a stable significant correlation has been found for the “Financial Situation” component, which makes it possible to use it for further calculations and extrapolation of financial indicators. The scientific novelty lies in the development of principles and directions for the integration of two alternative data sources when assessing complex latent categories. The findings and the results of the integral assessment of social comfort can be used by state statistics authorities to form a new type of continuous statistical observation based on the use of big data, as well as by executive authorities at the federal, regional and municipal levels in terms of determining the priorities of socio-economic policy development.
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Voyutskaya, Inna, Margarita Koske, and Yulia Mishuchkova. "INTERNAL CONTROL AND ITS POTENTIAL IN IDENTIFYING RISKS OF MISREPRESENTATION OF FINANCIAL STATEMENTS." Bulletin of the South Ural State University series "Economics and Management" 16, no. 3 (2022): 144–52. http://dx.doi.org/10.14529/em220316.
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Building an effective internal control system contributes to obtaining complete and reliable information necessary for business owners and partners to make current, strategic management decisions and ensure business continuity. In order to increase the effectiveness of internal control in the modern economic realities, it is preferable to focus on timely identification and prevention of potential risks of misrepresentation of financial statements and manipulation of their data due to fraudulent actions. The purpose of the study is to substantiate approaches to the development of an effective internal control design as a factor of increasing the level of development of its potential in identifying the risks of manipulation of financial data. In the course of the study, general scientific methods of analysis, synthesis, systematization, data processing, comparison and generalization have been applied. The authors investigate the challenges and threats of misrepresentation of reporting data, signaling the loss of resources as a result of fraudulent actions. The article reveals a conceptual approach to the construction of an effective internal control design aimed at neutralizing the growing risks of fraud and manipulation of financial statements data on assets, capital and other information arising during communication. The results of the research presented in the article are of theoretical and practical significance, and can be of major use for companies when designing an internal control system, as well as in the educational process when teaching accounting and control disciplines.
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DANILOV, OLEG F., DARYA R. NIKOLAEVA, VLADIMIR O. DOMANSKY, and MARIA O. ZAKHAROVA. "THE TASK OF DEVELOPING AN INTELLIGENT AUTOMATED RECRUITMENT SYSTEM FOR A "SMART" COMPANY IN THE BUILDING INDUSTRY." Architecture, Construction, Transport, no. 2(100) (2022): 86–94. http://dx.doi.org/10.31660/2782-232x-2022-2-86-94.
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The work of the personnel department of the company largely determines the effectiveness of its activities. Planning, organizing, accounting, and controlling the staff work are management functions that can and should be automated in the era of digital transformation. The authors have assessed the functionality of the HR-service of the construction firm; they have carried out the decomposition of first and second level of recruitment and data processing tasks to assess the possible priority of automation of personnel processes in the intelligent system of personnel planning of the construction enterprise.
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Al-Fatlawi, Qayssar Ali, Dawood Salman Al Farttoosi, and Akeel Hamza Almagtome. "Accounting Information Security and IT Governance Under COBIT 5 Framework: A Case Study." Webology 18, Special Issue 02 (April 29, 2021): 294–310. http://dx.doi.org/10.14704/web/v18si02/web18073.
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This paper aims to explore the role of applying information technology governance using the COBIT 5 framework in improving the security of accounting information systems. The paper also aims to assess the level of governance of information technology in the Trade Bank of Iraq TBI through COBIT 5 processes, including 4 dimensions of planning and organization, acquisition and implementation, support and delivery, and monitoring. The study uses a qualitative approach through a case study conducted at the Iraqi Bank of Commerce. The results show that applying the COBIT 5 governance mechanisms of information technology reduces data processing risks and improves automated accounting information systems' security. The results also show that the Trade Bank of Iraq can implement the COBIT 5 Framework. Also, the accounting system used in the Bank has all the features of information technology governance that, on the one hand, ensure confidentiality of customer information and, on the other hand, prevent the system from penetrating. The results of the current study provide a better understanding of stakeholders on the nature of IT governance in the light of the COBIT 5 framework and its role in enhancing accounting information security.
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Shevchenko, Hanna, and Mykola Petrushenko. "Managing change in nature-based tourism: A decision-making model using linear programming." Problems and Perspectives in Management 20, no. 2 (May 4, 2022): 199–219. http://dx.doi.org/10.21511/ppm.20(2).2022.17.
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In conditions of forced isolation, nature-based tourism meets the needs of safe and comfortable recreation and travel combined with the solution of acute issues of medical treatment and rehabilitation during the pandemic and post-pandemic periods. This study aims to develop a model for decision-making on change management in nature tourism based on the approach of linear economic and mathematical programming. The paper formalized changes in the variability of objective function parameters of the model and the system of its restrictions, following the structure of assets of nature-based tourism, balanced by the sustainability principle. The algorithm for implementing the model includes four stages: collection and processing of relevant data on nature-based tourism; considering changes in the objective function and the system of its limitations; linear programming with variability tests using the simplex method; defining ranges/limits in which decisions are made. The initial data are summarized and averaged based on the primary data analysis on the functioning of sanatoriums and other tourist and recreational facilities in Ukraine. Short-term nature-based tourism is considered, the services of which are classified according to the criterion of the primary purpose of travel: “wow-effect” tourism, sports tourism, health tourism, traditional recreation, and green tourism. The results make it possible to substantiate decisions on changes in recreational land areas and human resources, on the limits of changes in income due to the dynamics of service prices, as well as determine the price range while maintaining income structure and sustainability limits for natural and human assets of nature-based tourism. AcknowledgmentThe paper contains the results of a study conducted under the National Academy of Science of Ukraine’s grant Formation and Use of Natural-Resource Assets of the Recreational and Tourism Sphere (0120U100159) and the Nominal Scholarship of the Verkhovna Rada of Ukraine for Young Scientists-Doctors of Sciences for 2021 (0121U113482).
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TEGIN, Aleksei V., and Semen Yu BOGATYREV. "New measures of the Russian gold industry performance." Finance and Credit 28, no. 4 (April 28, 2022): 773–87. http://dx.doi.org/10.24891/fc.28.4.773.
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Subject. This article develops a system of indicators and approaches to the valuation of assets in the gold mining industry, relevant for investment. The system of new price and qualitative indicators for the domestic gold market is the object of research. Objectives. Based on the research, the article aims to demonstrate the possibilities of combining traditional market analysis indicators with analytical tools that analyze emotions. Methods. For the study, we used induction and deduction, and the methods of object and control action identification. Results. The article reveals the content of methods for taking into account the emotions of market participants in the process of analyzing the anomalous price phenomena occurring there. It shows tools for implementing methods of psychological analysis based on the processing of information and analytical data bulk. Conclusions and Relevance. Accounting for new indicators gives analysts the means to bring the result of the forecast closer to real conditions, when, in addition to traditional indicators, their combinations with psychological indicators in the markets arise and give a new interpretation of the events taking place there. The research results obtained can be applied in the practice of a modern market analyst. The use of the proposed new indicators complements and expands the classical analytical tools, improves the quality of forecasts of market movements.
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Sokolov, Anton. "EVALUATION OF THE RESULTS OF PRODUCTION UNITS ON TIMBER PROCESSING AND TRANSPORTATION IN PRODUCTION ACCOUNTING AND PLANNING SYSTEMS." Forestry Engineering Journal 10, no. 2 (July 6, 2020): 143–50. http://dx.doi.org/10.34220/issn.2222-7962/2020.2/14.
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The article describes the solution to the problem of a comparative analysis of the results of the production facilities involved in harvesting and transportation of round timber in the conditions of logging enterprises. The possibility of using specially developed methods for determining the ratings of production units (teams, machine complexes, contractors, etc.) is being considered, not only to assess the effectiveness of their work, but also to make decisions on attracting each specific production unit to work in the future. Rating is based on the calculation of an integral indicator. It depends on a number of various factors. The most important criteria, such as productivity, quality of work and costs associated with the implementation of a particular type of work, are taken into account. In addition, the skill level of the involved work performers and their mode of operation are taken into account. The approach described in the article focuses on the use of computer information systems of production accounting and production planning, similar to the 1C: Sawmill system, used at the logging enterprises as source data. The proposed methodology has been used in the Opti-Wood computer-aided planning and management system for the Opti-Wood logging company and used there to justify the selection of the involved production resources for logging and transporting wood in the process of optimal automated planning of these works
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Shmatkovska, T., and M. Dziamulych. "Strategic management accounting in the condition of digital economy." Galic'kij ekonomičnij visnik 74, no. 1 (2022): 61–67. http://dx.doi.org/10.33108/galicianvisnyk_tntu2022.01.061.
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The article examines the features of the transformation of strategic management accounting in the process of forming a digital economy under the influence of intensifying technical and technological development, the introduction of new information technologies in business processes occurring both in enterprises and in the environment. It is determined that the significant spread of digital software solutions in the field of analytical support of business entities contributes to the general complexity of the functions implemented through management accounting. At the same time, the obtained results indicate an increase in the ability to assess more complex trends and processes related to economic activity of enterprises. At the same time, the data obtained by processing with the help of digital analytical software solutions are characterized by a high level of reliability, which allows them to be used with high efficiency in the process of forming a long-term development strategy of the entity. It is determined that the key feature of the use of digital solutions in strategic accounting is the need to work with Big Data, which provides maximum coverage of all factors of possible impact on the enterprise and its business processes at all levels. It is proved that the introduction of digital technologies in the practice of management accounting provides its intensive development, which is due to the need for high-tech digital analytical software, which increases efficiency in the field of calculations and strategic decisions on enterprise activities. The specificity of this process is that the total amount of revenue and the level of complexity of the information processed by the target digital software significantly exceeds the old methods of strategic accounting. It is determined that the digitalization of management accounting provides the ability to process significant flows of information with modern digital platforms, which improves the capacity of the enterprise to form and implement multifactor models of its strategic development.
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Shmatkovska, T., and M. Dziamulych. "Strategic management accounting in the condition of digital economy." Galic'kij ekonomičnij visnik 74, no. 1 (2022): 61–67. http://dx.doi.org/10.33108/galicianvisnyk_tntu2022.01.061.
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The article examines the features of the transformation of strategic management accounting in the process of forming a digital economy under the influence of intensifying technical and technological development, the introduction of new information technologies in business processes occurring both in enterprises and in the environment. It is determined that the significant spread of digital software solutions in the field of analytical support of business entities contributes to the general complexity of the functions implemented through management accounting. At the same time, the obtained results indicate an increase in the ability to assess more complex trends and processes related to economic activity of enterprises. At the same time, the data obtained by processing with the help of digital analytical software solutions are characterized by a high level of reliability, which allows them to be used with high efficiency in the process of forming a long-term development strategy of the entity. It is determined that the key feature of the use of digital solutions in strategic accounting is the need to work with Big Data, which provides maximum coverage of all factors of possible impact on the enterprise and its business processes at all levels. It is proved that the introduction of digital technologies in the practice of management accounting provides its intensive development, which is due to the need for high-tech digital analytical software, which increases efficiency in the field of calculations and strategic decisions on enterprise activities. The specificity of this process is that the total amount of revenue and the level of complexity of the information processed by the target digital software significantly exceeds the old methods of strategic accounting. It is determined that the digitalization of management accounting provides the ability to process significant flows of information with modern digital platforms, which improves the capacity of the enterprise to form and implement multifactor models of its strategic development.
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Shah, Khushi. "Creation of cultural heritage inventories: case of the historic city of Ahmadabad." Journal of Cultural Heritage Management and Sustainable Development 6, no. 2 (August 15, 2016): 166–94. http://dx.doi.org/10.1108/jchmsd-02-2016-0011.
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Purpose – The purpose of this paper is to illustrate the relevance of cultural heritage inventories and documentation as critical tools for heritage conservation and management in historic cities, through the case study of the historic city of Ahmadabad, India. Design/methodology/approach – The paper discusses the creation of inventories as part of the comprehensive documentation undertaken for preparation of the World Heritage nomination dossier. In this context, the goal of preserving the outstanding universal value of the historic city formed the basis for selection and assessment of the assets to be included in the inventory. Standard processes and methodology employed for creation of the database involved archival research and planning; field surveys for mapping, photo documentation and data collection; data registration and processing using CAD, Ms Office and geographic information system (GIS)-based digital platform. Optimal data acquisition while maintaining cost and time efficiency was an important consideration for the fieldwork. Findings – While an inventory remains a critical conservation tool, the heritage assets are integrally linked to and influenced by their surroundings in an urban context. A comprehensive documentation approach that provides a broader understanding of the city’s natural features, built environment, heritage resources, cultural practices and socio-economic networks is therefore necessary for creation of a suitable management plan for historic cities. Traditional field surveys based on external visual observation are time and cost effective, and can generate adequate information on identification and assessment of built heritage assets for creation of inventory along with documentation of their context. However, the scale of investigation and the intended role of an inventory as an urban management tool calls for creation of integrated, accessible and updatable data management systems. Research limitations/implications – At the moment, the database created is only used for the limited purpose of monitoring and managing the conservation of listed properties. The importance of the inventory as a critical conservation and urban management tool can be further validated once the GIS database of the historic city is integrated within the urban management and planning system for the city. Originality/value – The inventory created for the historic city of Ahmadabad offers one of the few examples of heritage documentation at such a large scale. It covers an area of 543 ha with a detailed inventory of more than 6,000 properties. The description of, and the reflections on the process employed provide an overview of usual challenges encountered in creation, presentation and management of heritage inventories for historic cities which may offer useful guidelines to practitioners planning similar exercises and help them establish efficient work processes.
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Shah, Syed Ali Raza, Khairur Rijal Jamaludin, Hayati Habibah Abdul Talib, and Sha’ri Mohd Yusof. "Integrated quality environmental management implementation in food processing SMEs." TQM Journal 31, no. 5 (October 10, 2019): 740–57. http://dx.doi.org/10.1108/tqm-11-2018-0166.
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Purpose The purpose of this paper is to identify the critical success factors (CSFs) of integrated quality environmental management (IQEM) and analyze their impact on operational performance (OP) and environmental performance (EP) in food processing Small and medium-sized enterprises (SMEs) in Pakistan. Design/methodology/approach The study is based on collecting data using a survey questionnaire through snowball sampling technique. A total of 302 food processing SMEs operating in Punjab, Pakistan, responded to the survey. SPSS version-23 and SmartPLS-3 were used for data analysis. Findings The literature review identified leadership (LS), employee management (EM), strategic planning (SP), information management (IM), process management (PM), supplier management (SM) and customer focus (CF) as CSFs of IQEM. The results of this study found a significant relationship of all identified CSFs with operational performance in food processing SMEs whereas EM, IM, PM and SM were insignificant with the EP in the food processing SMEs. Research limitations/implications Although this study has collected data from one province, the Punjab province, it still relevant in identifying the CSFs for IQEM implementation within food processing SMEs to improve performance. Originality/value Despite the wide spread of integrated systems practices in the developed countries, little attention has been placed to implement and assess the IQEM initiatives by organizations in the developing countries. Thus, this study identified CSFs of IQEM based on empirical studies and analyzed their impact on OP and EP of food processing SMEs.
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Liu, MengYang, MingJun Li, and XiaoYang Zhang. "The Application of the Unsupervised Migration Method Based on Deep Learning Model in the Marketing Oriented Allocation of High Level Accounting Talents." Computational Intelligence and Neuroscience 2022 (June 6, 2022): 1–10. http://dx.doi.org/10.1155/2022/5653942.
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Deep learning is a branch of machine learning that uses neural networks to mimic the behaviour of the human brain. Various types of models are used in deep learning technology. This article will look at two important models and especially concentrate on unsupervised learning methodology. The two important models are as follows: the supervised and unsupervised models. The main difference is the method of training that they undergo. Supervised models are provided with training on a particular dataset and its outcome. In the case of unsupervised models, only input data is given, and there is no set outcome from which they can learn. The predicting/forecasting column is not present in an unsupervised model, unlike in the supervised model. Supervised models use regression to predict continuous quantities and classification to predict discrete class labels; unsupervised models use clustering to group similar models and association learning to find associations between items. Unsupervised migration is a combination of the unsupervised learning method and migration. In unsupervised learning, there is no need to supervise the models. Migration is an effective tool in processing and imaging data. Unsupervised learning allows the model to work independently to discover patterns and information that were previously undetected. It mainly works on unlabeled data. Unsupervised learning can achieve more complex processing tasks when compared to supervised learning. The unsupervised learning method is more unpredictable when compared with other types of learning methods. Some of the popular unsupervised learning algorithms include k-means clustering, hierarchal clustering, Apriori algorithm, clustering, anomaly detection, association mining, neural networks, etc. In this research article, we implement this particular deep learning model in the marketing oriented asset allocation of high level accounting talents. When the proposed unsupervised migration algorithm was compared to the existing Fractional Hausdorff Grey Model, it was discovered that the proposed system provided 99.12% accuracy by the high level accounting talented candidate in market-oriented asset allocation.
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Liu, MengYang, MingJun Li, and XiaoYang Zhang. "The Application of the Unsupervised Migration Method Based on Deep Learning Model in the Marketing Oriented Allocation of High Level Accounting Talents." Computational Intelligence and Neuroscience 2022 (June 6, 2022): 1–10. http://dx.doi.org/10.1155/2022/5653942.
Full textAbstract:
Deep learning is a branch of machine learning that uses neural networks to mimic the behaviour of the human brain. Various types of models are used in deep learning technology. This article will look at two important models and especially concentrate on unsupervised learning methodology. The two important models are as follows: the supervised and unsupervised models. The main difference is the method of training that they undergo. Supervised models are provided with training on a particular dataset and its outcome. In the case of unsupervised models, only input data is given, and there is no set outcome from which they can learn. The predicting/forecasting column is not present in an unsupervised model, unlike in the supervised model. Supervised models use regression to predict continuous quantities and classification to predict discrete class labels; unsupervised models use clustering to group similar models and association learning to find associations between items. Unsupervised migration is a combination of the unsupervised learning method and migration. In unsupervised learning, there is no need to supervise the models. Migration is an effective tool in processing and imaging data. Unsupervised learning allows the model to work independently to discover patterns and information that were previously undetected. It mainly works on unlabeled data. Unsupervised learning can achieve more complex processing tasks when compared to supervised learning. The unsupervised learning method is more unpredictable when compared with other types of learning methods. Some of the popular unsupervised learning algorithms include k-means clustering, hierarchal clustering, Apriori algorithm, clustering, anomaly detection, association mining, neural networks, etc. In this research article, we implement this particular deep learning model in the marketing oriented asset allocation of high level accounting talents. When the proposed unsupervised migration algorithm was compared to the existing Fractional Hausdorff Grey Model, it was discovered that the proposed system provided 99.12% accuracy by the high level accounting talented candidate in market-oriented asset allocation.
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Wibisono, Nurharibnu, Hidayatul Alveniawati, and Arini Wildaniyati. "IMPLEMENTASI ISAK 35 PADA YAYASAN IKATAN PERSAUDARAAN HAJI INDONESIA MADIUN." JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi 11, no. 2 (October 10, 2022): 186–91. http://dx.doi.org/10.33319/jeko.v11i2.124.
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The goal of this study is firts, to know the management of financial of the Madiun Indonesian Hajj Brotherhood Foundation (IPHI). Second, To obstain the processing of financial statement at the Indonesian Hajj Brotherhood Foundation in Madiun with financial statements according to ISAK 35. This study is a qualitative analysis that purposes to answer questions regarding financial management at the foundation and the suitability of its financial management based ISAK 35. Collecting data through observation, interviews also with documentation. The data is processed by means of descriptive analysis. The output of research show that the Financial Statements based on ISAK 35 consist of various inform including balance sheet, report of comprehensive income, statement of changes in net assets, report of cash flows also notes to financial reports. However, the IPHI Madiun Foundation has not made the 5 (five) financial reports based on applicable standards. IPHI Madiun Foundation only makes cash in and cash out finacial reports. Accountability within the IPHI Madiun Foundation has not been carried out optimally, as evidenced by the absence of disclosure of financial conditions to the public or to donors. Recommendation that can be given are in terms of preparing financial report in conformability with ISAK 35, it can be done by participating in training which is hope to improve knowledge in the field of accounting. With ISAK 35 the IPHI Madiun Foundation may be give directives to the presentation of financial statements, and the IPHI Madiun Foundation will be more obedient to the regulations so that accountability can be obtained.
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D’Alessandro, Marco, Stefan T. Radev, Andreas Voss, and Luigi Lombardi. "A Bayesian brain model of adaptive behavior: an application to the Wisconsin Card Sorting Task." PeerJ 8 (November 30, 2020): e10316. http://dx.doi.org/10.7717/peerj.10316.
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Adaptive behavior emerges through a dynamic interaction between cognitive agents and changing environmental demands. The investigation of information processing underlying adaptive behavior relies on controlled experimental settings in which individuals are asked to accomplish demanding tasks whereby a hidden regularity or an abstract rule has to be learned dynamically. Although performance in such tasks is considered as a proxy for measuring high-level cognitive processes, the standard approach consists in summarizing observed response patterns by simple heuristic scoring measures. With this work, we propose and validate a new computational Bayesian model accounting for individual performance in the Wisconsin Card Sorting Test (WCST), a renowned clinical tool to measure set-shifting and deficient inhibitory processes on the basis of environmental feedback. We formalize the interaction between the task’s structure, the received feedback, and the agent’s behavior by building a model of the information processing mechanisms used to infer the hidden rules of the task environment. Furthermore, we embed the new model within the mathematical framework of the Bayesian Brain Theory (BBT), according to which beliefs about hidden environmental states are dynamically updated following the logic of Bayesian inference. Our computational model maps distinct cognitive processes into separable, neurobiologically plausible, information-theoretic constructs underlying observed response patterns. We assess model identification and expressiveness in accounting for meaningful human performance through extensive simulation studies. We then validate the model on real behavioral data in order to highlight the utility of the proposed model in recovering cognitive dynamics at an individual level. We highlight the potentials of our model in decomposing adaptive behavior in the WCST into several information-theoretic metrics revealing the trial-by-trial unfolding of information processing by focusing on two exemplary individuals whose behavior is examined in depth. Finally, we focus on the theoretical implications of our computational model by discussing the mapping between BBT constructs and functional neuroanatomical correlates of task performance. We further discuss the empirical benefit of recovering the assumed dynamics of information processing for both clinical and research practices, such as neurological assessment and model-based neuroscience.
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Reginato, Luciane, and Edgard Cornacchione. "BUILDING PLANES AND LEARNING STANDARD COSTING: A STUDENT-CENTERED APPROACH." Contabilidade Vista & Revista 32, no. 1 (March 2, 2021): 71–103. http://dx.doi.org/10.22561/cvr.v32i1.5595.
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Driven by a continuing debate about the management accounting career evolution and the influence of instructional strategies on student performance, this study focuses on active learning strategies in managerial accounting courses. Based on Kolb’s experiential learning theory, a quasi-experiment was developed to assess the effect of a guided aviation manufacturing hands-on team-based case in teaching standard costing to business administration majors. Evidence was gathered from four cohorts of a cost accounting undergraduate course in a large public research university in Brazil. A total of 219 students participated in the study. The instructor taught all groups under identical conditions on a weekly basis. Data processing included descriptive statistics, a paired test (experimental hypothesis), and wordclouds. In addition, experts (faculty in the field) validated the results. Results are robust (Cohen’s d of 1.026) and indicate that the experimental group demonstrate significant pre- to post-test improvement in exam performance, compared to the control group, with a large effect size. Contributions of the study aimed at transferring learning that favors students approach to real life and the development of social skills (student builds, interacts and manages an activity working in teams); a positive experience that may encourage faculty and program administrators to use more active instructional strategies; and preparing the students for the market, developing professionals with demanded working skills.
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Pliuhin, Vladyslav, Vitaliy Teterev, and Anatolii Lapko. "Smart Grid Technologies as a Concept of Innovative Energy Development: Initial Proposals for the Development of Ukraine." Lighting Engineering & Power Engineering 60, no. 2 (October 29, 2021): 47–65. http://dx.doi.org/10.33042/2079-424x.2021.60.2.02.
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The formation of the concept of Smart Grid is associated with a number of issues, including theoretical and methodological. One of the main problems in forming such theory is to build its basis, the starting point for the development of which is the definition of Smart Grid as a systems of views concept on the future of power engineering, the principles of operation and technological basis of which undergoes significant changes compared to modern energy. The paper is aimed at reviewing and developing directions and approaches to the definition of Smart Grid in combination with machine learning mechanisms, highlighting their diverse and common nature to develop a holistic innovative energy development. In this paper, a study of the energy sector in Ukraine was conducted. Its efficiency and innovative development are considered. Problems with the implementation of Smart Grid technology, which arise when using alternative sources and monitoring and administration systems, were highlighted. The ways of mathematical formulation of the Smart Grid optimization problem are determined using the Data Science approach based on the machine learning system and neural networks. Big Data processing methods, Data Mining, statistical methods, artificial intelligence methods, and Machine Learning are analyzed. The design and development of databases and application software will be done using the Data Science method. Smart-technologies will take over the processes of control, accounting and diagnostics of assets, which will provide promising opportunities for self-recovery of the power system, as well as efficient operation of fixed assets. With the introduction of Smart Grid technologies for the Ukrainian power industry, significant fundamental changes will take place. This is the transition from centralized methods of generation and transmission of electricity to distributed networks with the ability to control energy production facilities and network topology at any point, including at the consumer level. Replacement of centralized demand forecasting according to the methodology of active consumer influence becomes an element and subject of the management system. A high-performance information and computing infrastructure will be built as the core of the energy system. This approach creates the preconditions for the widespread introduction of new devices that increase the maneuverability and controllability of the equipment. The creation of next-generation operational applications (SCADA/EMS/NMS) allows the use of innovative algorithms and methods of power system management, including its new active power elements.