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Journal Technology audit and production reserves

2,247 articles
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Viktor Gaidaichuk, Konstantin Kotenko, Ihor Kedyk
Technology audit and production reserves, Volume 1, pp 38-45; doi:10.15587/2312-8372.2018.123463

Abstract:The object of research is the method of monitoring and assessing the technical condition of the large-sized building structure of the International Exhibition Center (Kyiv, Ukraine). The currently applied method of monitoring this structure is based on the use of deformation indicators. The indicators of this method do not allow estimating the global technical state of the structure. Taking into account the social importance of the structure, it is possible to use dynamic monitoring while monitoring its technical condition.In the course of the study, two independent finite element models of the controlled facility are developed in the SCAD (Russia) and NASTRAN (USA) software complexes. With their help, a modal analysis was made and the values of the frequencies and forms of the natural oscillations of the structure were determined. The natural measurements of its natural frequencies have been made. It is found that the difference between the calculated and natural values of natural frequencies does not exceed 3 %.In addition, version of an automated experimental control system is proposed, which includes the use of three-component accelerometers MS2002+, Geoscop software, controlled by the operating system MS Server.The received results testify to the efficiency of the use of frequencies and forms of natural oscillations in the system of monitoring the technical state of the given structure. In comparison with static deformation parameters, they allow estimating the global technical condition and determining the integrity of the structure.
Olena Plakhotnik
Technology audit and production reserves, Volume 5, pp 26-32; doi:10.15587/2312-8372.2018.146778

Abstract:The object of research is the mechanism of industrial restructuring of Ukraine. One of the most problematic places of its formation is the insufficient methodical and methodological support of methods and tools for the impact of economic transformations on the development of industrial enterprises. One of such methods is the choice of a development strategy focused on overcoming technological gaps. The study used theoretical and methodological studies aimed at justifying the conditions for sustainable growth of enterprises on an innovative basis.It is shown that the economic transformations that have occurred in Ukraine are due to the evolutionary processes of the formation of a market-type economy and the intensification of globalization processes in the global economy. This necessitated the formation of new mechanisms for managing the development of industrial enterprises. For this it is necessary at the macro level:to ensure an effective combination of the state organization of the economy and market self-organization;to overcome the gap between the real sector of the economy and financial markets and achieve an economically viable level of virtualization;to eliminate regional differentiation;to create conditions for eliminating significant income inequality;to ensure consistency between the newly created institutions that operate and the changes taking place in the economic system;to strengthen the socialization and moral content of economic relations.In conditions when the state will play an active regulatory role in economic processes, it is possible to ensure the transition of industrial enterprises to an innovative and strategic level of development on the basis of the proposed approaches. This is due to the fact that the proposed mechanism of the influence of economic transformations on the development of industrial enterprises has a number of application features, in particular, affects the innovative activity of enterprises. This ensures the possibility of obtaining an increase in market value, business activity of enterprises. Compared with similar methods of managing economic transformations, this method provides such advantages as strategic orientation, flexibility and adaptability of management decisions in enterprises.
Olga Panchenko
Technology audit and production reserves, Volume 5, pp 33-39; doi:10.15587/2312-8372.2018.147383

Abstract:The object of research is the process of forming an effective accounting policy for small businesses in Ukraine in the context of the transition to the International Financial Reporting Standard (IFRS) to stimulate the development of the small business sector on investment and innovation principles. One of the biggest problems of reforming in Ukraine is the predominance of the fiscal orientation in regulating the activities of small businesses over the incentive function. The accounting policy of a small business entity should be formed in such a way as to create conditions for increasing its competitiveness on investment and innovation principles.A comparison of general regulatory standards is made to determine the elements of the accounting policies of small businesses enterprises (SBE) under the IFRS and in the Ukrainian legislation. The experience of economically developed countries in regulating the principles, procedures and methods of accounting in the formation of the accounting policies of small and medium-sized business entities (SMEs), which ensure the development of the small business sector on investment and innovation principles, has been determined. The directions of improvement of the Ukrainian model of formation of accounting policies for the SBE, taking into account investment and innovation aspects, are proposed.In the course of the study, general scientific and specialized research methods were used. As well as approaches to modeling the process of forming the accounting policy of a small business entity in the transition with international financial reporting standards. The aspects that may affect the financial results of the activity of a small business entity for ensuring development on investment and innovation principles are identified. To do this, it is necessary to take into account procedural, organizational and technical, tax, analytical, managerial and international aspects.This ensures conditions for the formation of effective accounting policies. The accounting policy, taking into account the above aspects, will help optimize the financial results of the economic activities of the small business entity and will increase the effectiveness of management decisions. And also will ensure the achievement of the best options for the functioning of financial and management accounting.
Svitlana Onyshсhenko, Anna Leontieva
Technology audit and production reserves, Volume 5, pp 36-41; doi:10.15587/2312-8372.2018.146463

Abstract:The object of this research is the program of technical development of the enterprise. This research is devoted to the problem of forming the optimal composition of a technical development program within the framework of its scope management on the basis of the concept of a value approach, according to which the project’s value is its compliance with the development goals. The principle of forming the composition of a technical development program is based on ensuring the maximization of the program’s value in terms of a given set of technical development goals.A method for assessing the value of technical development projects has been developed, based on the use of fuzzy sets, as a result of which two assessments of the project value are formed – the project's contribution to the achievement of each goal from a variety of goals and the degree of this contribution. Such approach allows one to take into account not only the fuzzy meaning of the results, but also to take into account in the processes of program formation the “uncertainty” degree of the overall result in terms of each goal.Description of a quantitative assessment of the synergy effect is formalized in terms of the theory of fuzzy sets that arises from the joint implementation of projects within the program, which allows a greater confidence degree to evaluate the result of the program.A model has been developed for the formation of the optimal composition of a technical development program taking into account the value of projects and the system effect (synergy) of their joint implementation within the program. The model provides for the ranking of goals, which is used when establishing minimum boundaries for the achievement degree of a particular goal, which corresponds to the actual process of selecting projects in practice.Using the proposed approach to assessing the contribution of projects to achieving goals, as well as a model for optimizing the composition of the program, it is possible to form a program from a proposed set of projects. At the same time, the achievement of goals is ensured to the maximum extent, taking into account the uncertainty of both the conditions for the implementation of projects and their results.The application of the proposed model can be extended to programs of various orientations.
Ekaterina Kievskaya
Technology audit and production reserves, Volume 5, pp 4-9; doi:10.15587/2312-8372.2018.145730

Abstract:The object of research is an investment portfolio consisting of a set of investment instruments (securities, assets, projects, etc.) in which the investor's finances are distributed. The main purpose of forming an investment portfolio is its maximum return, but income is always directly proportional to risk. The paper proposes an approach in which the user can manage the values of profitability and risk, and thus determine for himself the optimal composition of the investment portfolio. This is achieved by using a combination of financial asset valuation methods.The study used models that are the basis of portfolio theory and include the choice of investment assets and the optimization of the composition of the portfolio, methods for assessing the investment qualities of assets and the effectiveness of portfolio investment. In particular, Markowitz, Sharpe and Tobin models are used to ensure greater efficiency in making investment decisions in the stock market, including those related to the formation and management of the share portfolio. And in assessing the investment qualities of financial assets.Tests of the method and models on real investment assets have confirmed their effectiveness. In particular, when forming a portfolio of shares, it is determined that the maximum profitability is ensured in the investment portfolio, which is characterized by the maximum risk. Compared to other variants of portfolios with average and minimum returns, it is determined that the value of risks differ by 3–5 %. This is due to the fact that the proposed method is based on a combination of models that take into account various aspects of the stock market. Thus, an optimal portfolio is formed that provides the investor with the desired level of profitability at a fixed level of risk.The results obtained in this work allow to propose a general methodology for the formation of an optimal investment portfolio containing various shares of the most reliable and attractive financial assets in the conditions of modern uncertainty and volatility of the Ukrainian stock market.
Tetyana Korytko, Olena Kruk
Technology audit and production reserves, Volume 5, pp 25-29; doi:10.15587/2312-8372.2018.145440

Abstract:The object of research is the process of improving tax policy at the level of territorial communities, taking into account the specifics of fiscal decentralization. One of the most problematic places is the redistribution of tax revenues between levels of the budget system. The existing division doesn’t contribute to stimulating local governments to mobilize and search for sources to increase their own economic resources for the implementation of social programs and increase the investment activity of the territorial community. Improving tax policy is associated with the need to increase the level of fiscal independence of local governments.The analysis of the current state of revenues of state and local budgets in terms of the formation of the corporate income tax, as well as financial results and the level of profitability of operating activities by types of industrial activity of enterprises is carried out. Based on the extrapolation method, a forecast of the amount of the corporate income tax is made. The structure of the redistribution of corporate income tax between the levels of the budget system is determined. The introduction of the structure of the redistribution of corporate income tax between the levels of the budget system is hampered by the lack of a systematic decentralization process.A systematic approach, methods of analysis and synthesis, and an extrapolation method to predict the amount of tax on corporate profits are used. The main directions of improving tax policy at the level of territorial communities in the context of fiscal decentralization are identified.This ensures the possibility of increasing the investment activity of enterprises located within a certain territorial community. Compared with the existing structure of the distribution of corporate income tax between the levels of the budget system, the proposed approach allows to provide incentives for local authorities to search for sources of enhancing their own economic resources to implement social programs. As well as increasing the investment activity of the territorial community.
Olga Akimova, Alexandra Kravchenko
Technology audit and production reserves, Volume 5, pp 30-35; doi:10.15587/2312-8372.2018.146322

Abstract:The object of research is specialized vessels servicing production platforms (SPV) in the shelves of the seas. One of the most problematic places is the need to improve the efficiency of specialized service vessels for transporting personnel, building materials and supplies to oil platforms in the sea shelves during the operation of platforms for oil production.In the course of the study, in order to improve the SPV operation of the production platforms, the method of variants and the routing of the operation of vehicles were used to develop the methodology. This allowed to improve the work of the SPV in the maintenance of production platforms, due to the reduction in the cost of voyage.The best way to organize the SPV operation in the maintenance of mining platforms in the Black Sea shelf is received. Namely, possible routes of SPV operation were compiled during the pendulum and group-delivery mode of operation, and the best way of SPV operation for the best route was determined according to the chosen criterion. The economic effect of the SPV operation on the selected route and method, which amounted to about 44 000 dollars for the voyage. This result is due to the fact that the developed methodology for the selection of the best version of the SPV has a number of features, in particular, it consists of successive stages:select route schemes for the organization of the work of environmental protection;compiled options for routes of SPV operation for each scheme;selection criterion is assigned;calculated performance of the vessels;the optimal route and scheme are selected according to the adopted optimization criterion.The developed methodology provides the determination of the optimal route and a variant of the operation scheme of the SPV, which provides the lowest value of the cost of transportation of 1 ton-km of cargo. Compared with similar known methods that are used in road transport, similar methods have not been used in the offshore oil business.
Vladimir Simonenko, Artem Pavlychenko, Oleksii Cherniaiev
Technology audit and production reserves, Volume 5, pp 21-27; doi:10.15587/2312-8372.2018.145602

Abstract:The object of research is the environmental safety of the functioning of mining enterprises. One of the most problematic places there are significant differences in the mining and geological conditions and geometrical parameters of the quarries, the type and technical condition of the mining and transportation equipment used in mining enterprises, as well as the need to refine reserves in a reduced sanitary protection zone. Changes in the procedure for assessing the environmental impact of a planned activity by mining enterprises should include the development and implementation of additional technological solutions that will help reduce pollution in the adjacent territories. Therefore, there is a need to develop standardized approaches, the use of which will allow analyzing the technological processes of mining enterprises and be more dangerous from an environmental point of view, where significant amounts of pollutant emissions are generated.In the course of the study, three typical technological schemes for the development of deposits of rocky building materials, differing in productivity and emissions of pollutants to adjacent territories, have been analyzed. It has been established that the use of belt conveyors allows reducing the zone of influence of an enterprise on the ecological state of adjacent territories and minimizing the environmental risks of the functioning of mining enterprises.For the localization of emissions of pollutants in the mining enterprise, it is reasonable to place mobile and portative crushing and screening plants in a quarry directly in the faces or at work sites. This will reduce environmental pollution levels and increase the comfort of living in the mining regions.Thanks to the use of modern research methods, methods of cartographic modeling and scientific forecasting and the use of computer programs, optimal environmental-friendly field development technologies have been developed. Their use will reduce emissions of pollutants outside the sanitary protection zone and improve the environmental image of the mining enterprise. Such approaches will contribute to the successful passage of the environmental audit of mining enterprises, obtaining international environmental certificates and the development of new markets for products.
Petro Hubskyi, Valeriy Kuznetsov, Anton Drubetskyi, Andrii Afanasov, Mykola Pulin
Technology audit and production reserves, Volume 5, pp 42-51; doi:10.15587/2312-8372.2018.146665

Abstract:The object of research is the power regimes in traction power systems for both centralized and distributed power when introducing high-speed traffic. The introduction of high-speed traffic on electrified railways of Ukraine has begun a number of restrictions in the applied system of traction power supply of centralized power supply. These include not only the impossibility of providing the necessary voltage level of 2.9 kV, but also the low efficiency of the aggregate power of traction substations. In this case, the applied traction power system does not allow to provide the necessary level of specific power in the traction network. Applicable technical means and measures to strengthen the traction network do not allow, in most cases, to provide regulatory requirements for the organization of high-speed traffic.An analysis of modern research shows that overcoming these disadvantages is possible due to the application of a distributed power supply system to the traction network. To date, sufficient options have been developed for constructing such systems, but in this paper, as an alternative, a system was considered with the distribution of the aggregate power available in the system of centralized power in the inter-substation zone. At the same time it was reasonable to reduce the power of the traction substation to the level of 10 MW.During the study of power regimes in comparable traction power systems, the results of experimental studies and simulation modeling of the operating modes of the comparable systems were used. Calculations were taken into account not only the specifics of the traction load, but also its impact on the load capacity of the contact suspension. As a result of this approach, it has been shown that the distributed traction power system allows to fulfill the regulatory requirements for providing high-speed traffic. With its application, the consumption of electric energy for traction of trains is reduced by 40 %, the specific power of traction network increases by 90 %, and the load factor of traction substations – by 60 %.The proposed innovative approach to providing the necessary power mode in the traction line for the organization of high-speed traffic allows to preserve the existing infrastructure on existing electrified section of direct current. This approach allows the application of various types of electric rolling stock and provides the required capacity of the railways.
Sergey Alekseyenko, Оleg Yushkevich
Technology audit and production reserves, Volume 5, pp 4-10; doi:10.15587/2312-8372.2018.145298

Abstract:The object of research is the processes of hydrodynamic and heat and mass transfer occurring during the icing of aircraft during flight in adverse meteorological conditions, as well as the system of protection against icing. One of the problematic places in the development of anti-icing systems is minimization of their energy consumption while ensuring flight safety.In the course of the study, the developed software and methodological software was used to simulate the processes of icing of aircraft. An approach based on the Navier-Stokes equations and the model of interpenetrating media was used to describe the external airborne flow, as well as the loss of moisture on the streamlined surface. The numerical simulation of the ice buildup process was performed using the method of surface control volumes based on the equations of continuity, conservation of momentum and energy.Research results are presented on the example of the viscous compressible air-droplet flow around the NACA 0012 wing profile. More accurate distributions of the main flow parameters at the boundary layer boundary, convective heat exchange along the streamlined surface, as well as the basic quantities included in the equations of mass and heat balances are obtained. This is due to the fact that the proposed approach takes into account the viscosity and compressibility of the flow, and also has a number of features when describing the external flow. In particular, a modified Spalart-Allmaras turbulence model is used, taking into account the wall roughness. Thanks to this, it is possible to determine the coefficient of convective heat exchange by the temperature field found. Compared with the well-known traditional methods that use integral ratios, this approach allows to take into account the history of the flow, can be applied in the case of sufficiently high speeds and complex ice forms, in problems in the three-dimensional formulation. Also, this approach makes it possible to determine the aerodynamic characteristics of profiles with ice buildups, taking into account the surface roughness.The results of the work can be used to optimize the operation of anti-icing systems and determine ways to reduce energy costs when operating such systems.
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