{"title":"THE MODEL OF MANAGEMENT ACCOUNTING A TRADING COMPANY IN UKRAINE USING ACCOUNTING INFORMATION SYSTEM","authors":"K. Komarov","doi":"10.15550/ASJ.2014.12.103","DOIUrl":"https://doi.org/10.15550/ASJ.2014.12.103","url":null,"abstract":"In the article are considered problems of modeling of management accounting systems of trade companies in Ukraine using accounting information systems and main difference between Ukrainian and international information systems. There are considered the description of the business process using accounting information systems. There are considered the definition of the model of organization a management accounting in the trade enterprise. In the article are considered process of integration between local Ukrainian information systems and international information accounting systems. Modeling management accounting is specific process knowledge of economic phenomena, in this case the process of management accounting in enterprises. During the simulation should understand the construction of an abstract (mathematical) model of the enterprise, which more fully and accurately reflect the parameters of the company. This simulation is mostly used with the use of information systems. In general, any information which the accounting system in the company, as such, can be considered as a model, as it is reflected all the real economic processes in the enterprise. Based on this view, the process of developing and implementing accounting information system in the enterprise can be understood as a process of modeling accounting in the enterprise, as well as in the research process and an information system are investigated and modeled all the key parameters characterizing the enterprise.","PeriodicalId":403624,"journal":{"name":"The Advanced Science Journal","volume":"1038 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123139545","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Important Issues of Increasing the Active Operations Profitability of Commercial Banks","authors":"L. Muradova","doi":"10.15550/ASJ.2014.12.065","DOIUrl":"https://doi.org/10.15550/ASJ.2014.12.065","url":null,"abstract":"Financial stability of commercial banks directly depends on the profitability of commercial banks’ active operations. This is because, firstly, an optimal level of profitability of assets allows a Bank to support normative levels of net interest margin and net interest income, which is an essential condition to ensure commercial banks’ financial stability. Secondly, the main aim of any commercial Bank is to maximize its income. Thirdly, the banks' profit is an important source for the formation of the capital base. However, in many countries with transitional economies, including Uzbekistan, there are problems connected with improving the profitability of the commercial banks active operations. In particular, big commercial banks of the Republic of Uzbekistan have a relatively high level of reserve deductions which are intended to cover future loan losses.","PeriodicalId":403624,"journal":{"name":"The Advanced Science Journal","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121551788","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"AMPEROMETRIC TITRATION WITH AIM OF DETERMINATION OF THE CORRELATION COEFFICIENTS","authors":"Z. Yahshiyeva, M. Yahshiyeva, E. Eshonkulov","doi":"10.15550/ASJ.2014.12.052","DOIUrl":"https://doi.org/10.15550/ASJ.2014.12.052","url":null,"abstract":"Voltamperometric behavior of thioacetamide and its metallocomplexes on the platinum micro disk anode on different by nature and concentrations buffer solutions and phone electrolytes was investigated. Nature of limited anode currents and number of electron donation oxidation of one molecule of thioacetamide were determined and also the conditions of platinum(IV), palladium(II) and gold(III) determination by its solution were optimized. On the base of obtained data the possibility of using of elaborated electrochemical methods to analysis of some real objects and industrial materials was shown. With aim of elaboration of amperometric methods of platinum(IV), palladium(II) and gold(III) determination by thioacetamide solution and metrological value of obtained experimental data the coefficients of correlation were determined, the results of which are useful for analysis of different by nature standards samples, ores, mineral, tails and","PeriodicalId":403624,"journal":{"name":"The Advanced Science Journal","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126784017","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"INSTRUCTIONAL EXPERIMENT IN CHEMISTRY AS A MEANS OF SECONDARY SCHOOL STUDENTS' INDEPENDENT WORK","authors":"A. Grabovyy","doi":"10.15550/ASJ.2014.12.114","DOIUrl":"https://doi.org/10.15550/ASJ.2014.12.114","url":null,"abstract":"The paper explores the potential of chemical experiments in organizing and conducting secondary school students' independent work in Chemistry (standard level). The main research objectives are: 1) to reveal the essence of applying chemical experiment in students' self#study; 2) to provide experimental verification of the effectiveness of students' self#study in performing chemical experiments. The rese arch hypothesis is based on the assumption that the application of chemical experiment as one of the forms of self# study in teaching chemistry will effectively contribute to the formation of students' cognitive autonomy. Methods of analysis, forecasting and systematization of the process of students' learning through the application of a variety of forms of independent experimental work are used; pedagogical experiment (control#and#experimental groups' method) with the focus on the effectiveness of self#service performa nce in chemical experiments was conducted. The research found out that the types of independent tasks are related to the implementation of different forms of chemical experiments in teaching chemistry, the nature of the students' cognitive activity, their academic performance level. The research shows that the fact of the chemical experiment application in students' self#s tudy has significantly affected the quality of academic performance, with students' educational interests as the selected indicator.","PeriodicalId":403624,"journal":{"name":"The Advanced Science Journal","volume":"350 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115971049","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Role of Computed Tomography in Defining the Therapeutic Approach and Choice of the Operation Method for Patients with Acute Pancreatitis","authors":"D. Riazanov, V. Antonevich","doi":"10.15550/ASJ.2014.12.010","DOIUrl":"https://doi.org/10.15550/ASJ.2014.12.010","url":null,"abstract":"The results of examination and treatment of 110 patients with acute pancreatitis (AP) have been analyzed; 47 (42.7%) of these patients underwent computed tomography (CT) of the pancreas and of the retroperitoneal space prior to the operation. The analysis of the results showed that the CT of the pancreas and retroperitoneal space allows inferring the infected nature of liquid formations with an accuracy of 93.8%, which provided the basis for the development of a method of acute pancreatitis treatment based on the evaluation of the integrity of the retroperitoneal space fascias (Fride, Toldt, Treitz, Gerota fascias), as well as the localization of liquid formations in the retroperitoneal space.","PeriodicalId":403624,"journal":{"name":"The Advanced Science Journal","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123885222","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Methods and Approaches to Investigating Information Risks by Means of Economic Cost Models","authors":"O. Arkhypov, A. Skyba","doi":"10.15550/ASJ.2014.12.075","DOIUrl":"https://doi.org/10.15550/ASJ.2014.12.075","url":null,"abstract":"The article deals with legal documents in the field of information security, methods of the information risk assessment including economic cost models for identifying probabilistic parameters and structure of information risks and application of these models to the analysis of investments in information security projects. An adequate assessment of information risk and optimization of investments amount in the information security projects are based on approaches and procedures contained in the international standards for managing information security risks. Unfortunately, these standards are largely conceptual and advisory without taking into account of many factors that significantly affect the accuracy and objectivity of risk assessment. Economic approach to the analysis of risks including the known Gordon-Loeb model is focused mainly on the optimal risk management in general without tailoring to the real object producing risks. We offer models that use heuristic motivational and cost mechanisms to determine the parameters and the structure of risks. These models set links between international standards of the analysis and risk assessment and approaches to the risk optimization presented in the Gordon-Loeb model. To ensure a greater compatibility of these models and practical requirements that must be met through their structure, we introduced the information about the psycho-social characteristics of the intruder.","PeriodicalId":403624,"journal":{"name":"The Advanced Science Journal","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125212587","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
A. Abdazimov, E. Uljaev, N. N. Omonov, S. Radjabov
{"title":"APPLICATION OF COMPUTER VISION ALGORITHMS FOR EVALUATING THE PERFORMANCE OF COTTON PICKERS","authors":"A. Abdazimov, E. Uljaev, N. N. Omonov, S. Radjabov","doi":"10.15550/ASJ.2014.12.049","DOIUrl":"https://doi.org/10.15550/ASJ.2014.12.049","url":null,"abstract":"Collecting data on cotton field's agricultural background and quality of the cotton pickers' work is one of the most important works in preparation for the cotton picking by machine. The use of advanced information technologies for the collection and processing of these data allows to create automated software tools that significantly reduce the time and cost. Creating the algorithms that can be applied in the development of such programs is one of the urgent problems of computer vision and agricultural sciences. Algorithms for determining the number of green bolls based on the analysis of images of a section of cotton field from different angles are proposed and experimentally tested. Keywords: image analysis, Canny's edge detection method, Hough transform, decision trees, algorithm C4.5.","PeriodicalId":403624,"journal":{"name":"The Advanced Science Journal","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114986676","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"NON-FORMAL ADULT EDUCATION IN THE UNITED STATES: HISTORY AND REALITY","authors":"N. Terokhina","doi":"10.15550/ASJ.2014.12.110","DOIUrl":"https://doi.org/10.15550/ASJ.2014.12.110","url":null,"abstract":"The objective of this paper is to report on historicpedagogical analysis of nonformal adult education in the US, which leads to the conclusion: nonformal education is an important part in lifelong education of adults and a distinctive tendency in modern American society; the development of nonform al adult education in the US is predefined by historical interaction of economic, political and sociocul tural factors, so it is advisable to divide periods on such criteria as objective laws of political, socioeconomic and cultural development of the state, social character and mass of nonformal adult education, the emerge nce and development of new institutional and noninstitutio nal forms of nonformal adult education; nonformal education provides everyone a possibility to study and it happens with its own initiative for a unique, comprehensive individual plan of an adult; specific features of nonformal adult education in the US a re the diversification of forms, methods and content of education with a focus on real professional and personal needs of an adult; the content of nonformal educat ion today deals with adult personal improvement and social transformative processes in the society.","PeriodicalId":403624,"journal":{"name":"The Advanced Science Journal","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133128114","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"DEVELOPING THE EQUITY RISK PREMIUM UNDER FRONTIER MARKETS: THE CASE OF UKRAINE","authors":"G. Anzina","doi":"10.15550/ASJ.2014.12.068","DOIUrl":"https://doi.org/10.15550/ASJ.2014.12.068","url":null,"abstract":"The paper is devoted to problems of the equity risk premium estimation under high volatility of frontier markets. Low capitalization and liquidity of frontier markets should be counted into discount rate as additional premium for the risk of frontier markets not included in system risk of country. High investment risk along with exceed return provide foreign investors with potential upside. Adjusting cost of investing by the value of additional market risk common to frontier markets assures adequate value of the investment. As a result, estimation of adjusted equity risk premium for frontier markets allows defining fundamental equity value. Adequate valuation process play key role in current financialized world economy based on newest management concepts. Sustainable and long-term growth of economy nowadays is contributed by value maximization of each market participant. Hence, today the fundamental value development (for management; stakeholder; investor) become strategic goal for market players. Developing the fundamental value under terms of frontier markets complexify by system risks, which should be counted into the equity risk premium.","PeriodicalId":403624,"journal":{"name":"The Advanced Science Journal","volume":"79 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126187319","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"PATTERNS AND MECHANISMS OF INTERACTION OF RADIOACTIVE CARGO RADIATION WITH METAL-GLASS LAYER OF WATERCRAFTS STRUCTURE","authors":"Y. Kazymyrenko","doi":"10.15550/ASJ.2014.12.045","DOIUrl":"https://doi.org/10.15550/ASJ.2014.12.045","url":null,"abstract":"The article discusses the use of new metalglass ma terials and coatings with steel and aluminum matrix, filled with hollow glass microspheres, as the structures protective layer of floating constructions which serve as transshipment and temporary storage points of radioactive substances of low and medium activity. The purpose of work is to establish patterns, to investigate processes and mechanisms of interaction of ionizing radiation with a protective metalglass layer. The protective layer can be formed in plates by hot pressing method and with the help of radiationresi stant adhesives can be attached to the surface of structures; it is also possible to form it by electricarc spra ying. The work represents a set of theoretical researches based on modeling of interaction of ionizing radiation with the structural elements of metalglass compositi ons, and contains new scientific information about patterns and mechanisms of formation of the protective properties. As an experimental evaluation criteria was adopted the mass attenuation coefficient of Xray radiation , which characterizes the maximum protective ability of materials at their minimum density. The comparison of Xray protective properties with other kinds of syntactics and coatings filled with solid particles of sodiumsilicate and leadcontaining glass showed that the propertie s of the metalglass compositions are not inferior to counterparts. The research results can be used in structures designing of floating constructions for transportation of radioactive materials. Keywords: hollow glass microspheres, composite materials, syntactic foam, radioactive cargo, matrix, structural element, surface of phase section, model of cell, coatings, attenuation coefficient of radiation, structures, floating constructions.","PeriodicalId":403624,"journal":{"name":"The Advanced Science Journal","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128669745","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}