47 research outputs found

    Analytical assessment of current insurance as part of management of consequences of emergencies

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    The article examines the current state of the insurance system as a component of managing the consequences of emergencies. The researches are presented in the following areas: the insurance against accidents and fire risks and risks of natural disasters; property insurance (property, goods and agricultural products); the insurance of transport (by modes); liability insurance (by liability). So, the author made the statistical and analytical assessment of consequences of emergencies that was learned through the study of modern insurance system, which enabled to identify the complex of accounting objects in the management of consequences of emergencies

    Background effects of emergencies on indicators of economic analysis of enterprise economic activity

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    The paper deals with the study of scientific works on the issue of formation and development of organizational and methodological regulations of accounting and analytical support of the economic activity of an enterprise in emergencies, which led to the conclusion about the complex character of the study of theory, methodology and economic analysis of enterprises in various sectors of national economy. The author studies the approaches to the nature and methods of economic analysis that resulted in the presentation of instructional techniques to the economic structure. In assessing the consequences of emergencies, it is necessary to determine their impact on the indices of economic analysis; so, there was the need to define areas resulting index changes as a result of emergency situations by identifying its components which may affect emergencies. After analyzing the data, it was found that the consequences of emergency situations affecting the indices of business analysis and can lead to changes in management decisions of internal and external users

    Analytical assessment of current insurance as part of management of consequences of emergencies

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    Розглянуто сучасний стан системи страхування як складової системи управління наслідками надзвичайних ситуацій. Дослідження представлено за такими напрямками: страхування від нещасних випадків та від вогневих ризиків та ризиків стихійних явищ; страхування майна (майна, вантажів та сільськогосподарської продукції); страхування транспорту (за видами транспорту); страхування відповідальності (за видами відповідальності). Таким чином, було здійснено статистико-аналітичну оцінку наслідків надзвичайних ситуацій, яку було вивчено через дослідження сучасної системи страхування, що дозволила визначити комплекс облікових об’єктів у системі управління наслідками надзвичайних ситуацій.The article examines the current state of the insurance system as a component of managing the consequences of emergencies. The researches are presented in the following areas: the insurance against accidents and fire risks and risks of natural disasters; property insurance (property, goods and agricultural products); the insurance of transport (by modes); liability insurance (by liability). So, the author made the statistical and analytical assessment of consequences of emergencies that was learned through the study of modern insurance system, which enabled to identify the complex of accounting objects in the management of consequences of emergencies

    Transformation of accounting business processes in emergencies

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    In the article the transformation of the accounting business processes in emergency situations. The models identify the consequences of emergencies, which is the basis for the transformation of the elements method of accounting, to address the consequences of emergencies isolation from the totality of objects of accounting and determine the properties that affect decision-making. Designed identify complex patterns of consequences of emergencies, allows accounting system to generate information that allows for a set of properties consequences of emergencies, and management decisions taking into account complex factors. Determined the possible consequences of emergency situations for individual objects accounting, information resources, which are accounts of accounting and financial reporting indicators

    Background effects of emergencies on indicators of economic analysis of enterprise economic activity

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    Було проведено дослідження наукових праць з позиції формування та розвитку організаційно-методичних положень обліково-аналітичного забезпечення управління господарською діяльністю підприємства в умовах надзвичайних ситуацій, що дозволило зробити висновок про комплексний характер досліджень проблем теорії, методології та економічного аналізу підприємств різних галузей національного господарства. Розглянуто підходи до сутності та складу методів економічного аналізу, на основі чого було представлено склад методичних прийомів економічного аналізу, що виокремлюються вченими. При оцінці впливу наслідків надзвичайних ситуацій необхідним є визначення їх впливу на показники економічного аналізу, таким чином, виникла потреба у визначенні напрямків зміни результуючого показника в результаті надзвичайних ситуацій, через ідентифікацію його складових, на які можуть вплинути надзвичайні ситуації. Проаналізувавши дані, було виявлено, що наслідки надзвичайних ситуацій впливають на показники економічного аналізу господарської діяльності та можуть зумовити зміни в управлінських рішеннях внутрішніх та зовнішніх користувачів

    The current state of accounting and analytical system of economic management in emergencies

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    The article reviewed the current state of organizational and methodological regulations from the perspective of regulation and specific to domestic enterprises. It was established that the accounting system is governed by a set of regulations at different levels and different areas of law. In connection with what was presented to an approach that involves systematizing legal regulation in terms of impact on the object, the subject and the elements method of accounting. It studied the system of analytical indicators calculated on the investigated companies. The research was conducted by examining the analytical reports analysts, internal auditors and the audit report in partial use of analytical procedures. The study was conducted in the following areas: evaluation of the effectiveness of fixed assets, estimation of efficiency of current assets, assessment of the efficiency of the production process, factor analysis and consideration of the effects of emergencies, methods of economic analysis of consequences of emergency measures and the effectiveness of their prevention and elimination

    Iterate averaging methods for solving non-linear programming problems: Applied to a transportation network equilibrium problem

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    Traffic congestion is an unresolved problem and it has effects not only to the transportation system, but also on other aspects of life (economic, spatial and social). The idea is that 'Road Pricing' can be used to solve this problem. There is a need for an appropriate tool for predicting the effects of 'Road Pricing'. Such a tool could be a traffic assignment model. Traffic is by nature dynamic and hence only dynamic models can describe traffic process adequately. It appears, however, that iterate averaging methods have not yet been applied to transportation network problems. In this research iterate averaging methods are investigated and also the possibility of applying these methods in transportation network problems. Recently the Polyak method was introduced, which is supposed to have better convergence qualities than the method that is normally used, the Method of Successive Averages (MSA). The three topics of this research of iterate averaging methods are: \u95 To find out how the Polyak method works, after which the Polyak method is implemented. \u95 To find out if the Polyak method indeed converges faster than MSA. \u95 To find out if there exist alternative methods that are faster in convergence than the Polyak method and MSA. To find answers on these three topics the literature was studied. By reading the nature of the Polyak method is found out. When the Polyak method is understood, the method is implemented (and also MSA is implemented). That was needed for analysing the convergence of the methods. After the Polyak method is implemented research for alternative methods is done. Finally, all the described methods are compared and illustrations are given. In order to satisfy the increasing demand for more accurate model outcomes and to be able to compute the effects of different traffic policies, new and improved traffic assignment models are needed. While Static Traffic Assignment models may provide basic insights, only dynamic assignment models are able capture the true dynamic nature of traffic and therefore provide the analyst with more accurate forecast. An iterative process is needed to solve the Dynamic Traffic Assignment (DTA) model. This is because network conditions may change after performing network loading. At all the iterations, the path flows are updated by combining the results from the current iteration with the previous iteration. The 'classical' (e.g., derivative-based) fixed-point solution methods are often inappropriate for some problems. In such cases, the fixed-points are usually computed using one of the iterate averaging methods introduced by Robbins and Monro [3.1]. MSA, introduced by Sheffi and Powell [3.2], is probably the best­ known and most widely-used instance of iterate averaging methods. In iterate averaging methods estimates for the fixed-point are found. These estimates are called design points. MSA computes each new design point by adding a part of the observation evaluated in the previous design point with a part of the previous design point. MSA has the advantages of avoiding (potentially expensive) step size calculations, working directly with map outputs without requiring derivative calculations or other transformations, and being able to handle 'noisy' map evaluations (where the evaluation returns a value affected by a zero-mean disturbance). Other advantages of MSA are that it is simple to understand and that it is simple to implement. In many cases, however, the method's empirically observed convergence properties are disappointing: while it exhibits generally effective performance in the initial iterations, this is followed by a pronounced 'tail' effect, resulting in overall slow convergence. Approximately ten years ago, B.T. Polyak and J.A. Bather proposed two relatively minor modifications of iterate averaging methods which were rigorously shown to produce fixed-point estimates with asymptotically optimal properties. The Polyak method is a two-pass method. The first pass resembles MSA except that the step sizes are larger; this allows the algorithm to explore the solution space more aggressively but leads to greater variability in the outputs. The second pass is carried out offline (i.e., without influencing the first pass); it calculates an average of iterates that are generated by the first pass. The average calculated by the second pass at termination is the fixed-point solution estimate. A somewhat different approach was proposed by J.A. Bather. Here, the design point is derived from a combination of the average of previous design points with the average of previous evaluation results. Apart from the Polyak method and the Bather method, alternative methods are proposed. In total eight methods are applied and presented in this report. They were all compared with different stop criterions. MSA and the Polyak method were compared. To compare these methods and to compare also other methods a traffic problem with three cities and two routes is considered. This traffic problem is solved by using a DTA algorithm. For stopping this DTA algorithm there are different stop criteria. The stop criterion that is a combination of the route costs and flows is the best stop criterion for stopping the DTA algorithm. This stop criterion is reached after 190 iterations of MSA and after 226 iterations of the Polyak method. The conclusion is that MSA is faster in convergence than the Polyak method for this stop criterion. The Bather method, the Bliemer method and the Bliemer Moving method were compared. After 118 iterations of the Bather method, after 112 iterations of the Bliemer method and after 40 iterations of the Bliemer Moving method the stop criterion is reached. It can be concluded that the Bather method and the Bliemer method solve the problem in almost the same number of iterations. For different stop criterions the Bliemer Moving method much faster than is the four other methods. The Bliemer Moving method is the fastest method, but by combining two methods it's possible to get a method that is even faster in convergence than the methods shown before. Therefore, the MSA-Biiemer method, the MSA-Bather method and the Bliemer-Bather method are compared. The fastest method in convergence, for the stop criterion we chose, is the Bliemer-Bather method. The conclusion is that there are alternative methods that are much faster in convergence than the Method of Successive Averages and the Polyak method. The best alternative methods are the MSA-Bather method and the Bliemer-Bather method. The recommendation is to use the Bliemer-Bather method for solving Non­ Linear Programming (NLP) problems in transportation networks and to do further research how the values of the variables used in the Bliemer-Bather method have to be chosen.Transport & PlanningCivil Engineering and Geoscience

    The current state of accounting and analytical system of economic management in emergencies

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    Оцінено сучасний стан організаційно-методичних положень з позиції нормативно-правового регулювання та специфіки на вітчизняних підприємствах. Встановлено, що система бухгалтерського обліку регулюється сукупністю нормативно-правових актів різних рівнів та різних галузей права. В зв’язку з чим було представлено підхід, який передбачає систематизацію нормативно-правового регулювання в розрізі впливу на об’єкт, суб’єкт та елементи методу бухгалтерського обліку. Було вивчено систему аналітичних показників, що розраховуються на досліджуваних підприємствах. Дослідження здійснено на основі вивчення аналітичних записок аналітиків, внутрішніх аудиторів та висновків незалежних аудиторів у частинні використання ними аналітичних процедур. Дослідження проводилося за такими напрямками: оцінка ефективності використання основних засобів, оцінка ефективності використання оборотних активів, оцінка ефективності процесу виробництва, факторний аналіз та врахування впливу наслідків надзвичайних ситуацій, методики економічного аналізу наслідків надзвичайних та ефективності заходів з їх попередження та ліквідації

    Changes in terrestrial organic matter input to the Mendeleev Ridge, western Arctic Ocean, during the Late Quaternary

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    Hydrocarbons and glycerol dialkyl glycerol tetraethers (GDGTs) were analyzed in Late Pleistocene sediments of Core HLY0503-08JPC collected at the Mendeleev Ridge during the Healy-Oden Trans Arctic Expedition 2005 (HOTRAX'05) to investigate environmental changes in the western Arctic Ocean during the last full glacial cycle, ca. 130 kyr. Variations in long-chain n-alkane and GDGT concentrations correspond to alternated color banding, brown (interglacial/interstadial) and grayish (glacial/stadial) layers. Grayish layers are characterized by abundant higher plant n-alkanes and branched GDGTs, implying larger contribution of terrestrial plant and soil organic matter (OM) in glacial environments, possibly due to the deposition of fine-grained products of glacial erosion in the Amerasian basin. Lithic n-alkanes derived from mature OM show pronounced peaks, which can be classified into six types presumably indicative of various sediment sources. Some peaks are correlated to events of iceberg discharge and freshwater outbursts from proglacial lakes of the Eurasian and, possibly, Laurentide ice sheets, suggesting that other peaks may correspond to similar events
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