The modern approach to accounting of reusable spare parts of motor transport enterprise (MTE) envisages including of pneumatic tires and storage batteries in the complement of current assets. The share of costs for their maintenance in the total cost of transportation services amounts to 25 %, and under these conditions makes it impossible for a sufficient level of internal control (IC) to use such assets effectively. A number of scientists has investigated this issue; however, a unified approach has not been determined, which proves the pressing research problem. Hence, in times of crisis, the issue of accounting improvement, which will lead to optimization of the cost of MTE services cost, becomes especially relevant. The purpose of the research is to summarize the existing regulatory and accounting principles for the accounting of reusable spare parts, to analyze the system (IC) of the use of spare parts of MTE, to develop recommendations fortheir improvement and practical use. Achieving this goal requires the following tasks: to investigate the features of accounting for the use of spare parts of MTE and to determine the current methodological basis for controlling their use; to analyse tendencies of development of the transport industry of Ukraine, activity and features of accounting of tires and accumulators at MTE (PC "Avtomobilni Perevezennya "Avtoera"); based on the results of the analysis, provide recommendations for improving the organizational and methodological basis of accounting for reusable parts with the introduction of component accounting; to develop accounting support for the process of renting pneumatic tires for PC "AP "Avtoera". The tasks are set in the work, solved using the following methods: systematization; abstract-logical analysis; empirical research (in studying the normative and theoretical basis of accounting and control of the use of pneumatic tires); classification and analytical; statistical and comparative analysis (using Microsoft Excel tools in the analysis of the financial state of PC "AP "Avtoera" to determine the main prerequisites for improving the accounting and control system for the use of pneumatic tires); testing the internal control system; dialectical and comparative (to summarize the results obtained); logical (to build the structure and summarize the results of the research). The work generalizes and analyzes the theoretical and methodological principles of accounting for pneumatic tires and batteries at motor transport enterprises, identifies alternative options for tire accounting and contradictory points that need correction, and formulates a working hypothesis. The tendencies of development of the Ukrainian transport industry, activities and features of accounting of tires and accumulators for MTE (PC "AP "Avtoera") analyzed. Improvement oforganizational and methodological bases of accounting for spare parts with introduction of component accounting is proposed; accounting support for the process of renting pneumatic tires was developed, recommendations were made to make changes to the accounting policy of the company, in accordance with the proposed directions for improving the organization of accounting for the use of pneumatic tires and batteries.
Abstract.To optimize the energy consumption in a house, the behavior of the occupants must be changed. This can be achieved by providing information and suggestions to the occupants. Based on a web application, some suggestions can be offered only if it is available a thermal model of the house. This paper presents a simple solution for thermal modeling of a house which includes experimental identification of the parameters of the model, using a less expensive and noninvasive measurement system (indoor and outdoor temperatures and thermal energy consumption). Such data are used to simulate the thermal behavior of the house, to estimate the energy consumption and to obtain solutions to reduce energy consumption. In simulation, the control of the thermal system is performed using a model predictive control algorithm.
The Solwodi Rom ania Association is part of an non-governmental international network (Solidarity with Women in Distress) aimed at supporting women victims of domestic violence and traffi cking in human beings. In 2010 the Solwodi Romania organization celebrated a decade of activity and, on this occasion, hosted the event "10 Years Together", held on November 21 at the National Library of Romania in Bucharest. The manifestation debuted with a statement, supported by the association`s director, followed by the launch of the book: Domestic violence. Theoretical aspects-signed by the specialists of the Solwodi team. In the second part of the event, a scientifi c plenary session took place, where the participants had the opportunity to hear and debate topical communications related to domestic violence. At the end of the day, the director of the organization expressed gratitude and confi dence in the eff orts that Solwodi Romania Association will make, in the future, to support the victims of domestic violence and human traffi cking. Approximately 90 participants, benefi ciaries of the association's programs, specialists representing child protection services, local authorities, consular services, educational and research institutions, non-governmental organizations and of course, members of civil society, took part in the event. Asociația Solwodi (Solidarity with Women in Distress) se constituie într-o rețea non-guvernamentală internațională, cu birouri în Austria, Germania, Kenya, România și Ungaria. Organizația Solwodi a fost înfi ințată în Mombasa, Kenya, în anul 1985 de către Sr. Lea Ackerman, pentru a oferi suport femeilor afl ate în difi cultate, îndeosebi victimelor violenței în familie și ale trafi cului de persoane. În 2019, Asociația Solwodi România a împlinit 10 ani de activitate, iar cu acest
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