Relevance Devices and apparatuses operating in outer space have a high cost due to extreme operating conditions and high requirements for reliability, which, as a result, leads to the need for thorough testing of the performance of all elements, assemblies and subsystems before being sent into space underground conditions. Among the many elements of spacecraft, the process of testing transformable parts that deploy in space from the transport position to the working position is difficult, however, under terrestrial conditions, due to the influence of the weight of the elements on the deployment system and hinges, testing without auxiliary systems does not guarantee reliability of the conducted experiments. Accordingly, one of the solutions is the use of weightless systems that compensate for the weight of the transformable parts of spacecraft. Aim of research Analysis of the operation of a support weightless system based on a mobile robotic platform on holonomic wheels using mathematical and natural modeling. Research methods Mathematical and natural modeling. To compare transient processes, the main quality indicators used in the theory of automatic control are used. Results The transient responses are obtained for the angles of deflection and the angle of deflection of the operation of the model and the full-scale stand of weightless systems. Qualitative and quantitative analysis confirms the efficiency of the method and the closeness of the obtained natural results with the model ones. The weighing accuracy obtained on a full-scale stand is 97.7 %.
Пермский государственный национальный исследовательский университет, Пермь, Россия a https://orcid.org/0000-0002-4609-4888; b https://orcid.org/0000-0002-2619-1170АННОтАцИЯ В исследовании рассмотрен вопрос, какие дополнительные показатели к существующим методикам могли бы использоваться для установления признаков преднамеренного банкротства. Анализ закономерностей, выявленных авторами в ходе проведения судебных бухгалтерских экспертиз на предмет установления признаков преднамеренного банкротства, привел к выводу о возможном существовании нефинансовых показателей, способных сигнализировать о подготовке общества к преднамеренному банкротству. Авторами проанализированы обстоятельства хозяйственной деятельности семи организаций в период, предшествующий подаче заявления о банкротстве. После чего полученные данные были систематизированы и подвергнуты дальнейшему анализу. В результате авторы вывели два нефинансовых показателя, указывающих на преднамеренный характер банкротства. Выявленные показатели могут быть использованы при проведении арбитражными управляющими анализа финансово-хозяйственной деятельности обществ, а также экспертами в ходе судебных экспертиз по делам о банкротстве. Ключевые слова: нефинансовые показатели; преднамеренное банкротство; судебная бухгалтерская экспертиза; предбанкротное состояние предприятия Для цитирования: Городилов М. А., Беляев А. С. Нефинансовые показатели преднамеренного банкротства. Учет. Анализ. Аудит. 2019;6(3):25-31. ABStrACtThe article considers what indicators in addition to the existing methods could be used as indication of deliberate bankruptcy. The analysis of the patterns identified during forensic accounting examinations in order to find the signs of fraudulent bankruptcies shows that there should exist non-financial indicators of a company's preparation to fraudulent bankruptcy. The authors analyze the economic activity of seven organizations in the period preceding their filing for bankruptcy. These data were systemized and subjected to further examination. The analysis resulted in determining two non-financial indicators of the fraudulent nature of bankruptcy. The indicators identified can be used by court receivers when they analyze financial and economic activities of the companies, as well as by forensic accountants in cases of bankruptcy. Keywords: non-financial indicators, fraudulent bankruptcy, forensic accounting expertise, pre-bankruptcy state of the company For citation: Gorodilov M. A., Belyaev A. S. Non-financial indicators of fraudulent bankruptcy.
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