Return on Assets: Approaches and Concepts

Shchukina, Mariya

doi:10.17513/vaael.1659

Вестник Алтайской академии экономики и права

2021

DOI: 10.17513/vaael.1659

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Return on Assets: Approaches and Concepts

Mariya Shchukina¹

Abstract: В статье рассматривается один из ключевых индикаторов эффективности деятельности предприятия -показатель «рентабельность». Раскрываются основные группировки показателей рентабельности и названия коэффициентов эффективности, имеющие одинаковый экономический смысл. В исследовании представлена попытка автора концептуально подойти к рассмотрению «рентабельности активов». В статье систематизируются подходы российских экономистов к определению и алгоритму расчета рентабельности активов. Предпосылкой к изучению… Show more

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Economic assessment of industrial development of the oil and gas region by return on assets of organizations and profitability of products

Beilin

2023

RJIE

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On the basis of the analysis and modelling of the return on assets of regional organizations and the profitability of the goods, products, works and services sold by them the author of the article has developed a new methodological approach to interregional industrial interaction of oil and gas regions. The predominating production factors of oil and gas regions including the volume of the shipped own products, works and services completed on their own, and indexes of industrial production by the type of economic activity (“Mining” and “Manufacturing”) are chosen as the relevant parameters of the study. The structure of the volume of the shipped products (works, services) by type of economic activity “Mining” is represented by coal mining, oil and natural gas extraction, metal ore extraction, mining of other minerals and by providing corresponding services. As for the shipped goods and products, as well as works and services within the “Manufacturing” segment, the author chose coke and petroleum products; rubber and plastic products, chemicals and products, medicines and materials, other non-metallic mineral products, machinery and equipment, vehicles. A comprehensive clustering of oil and gas regions has been carried out according to the profitability of the assets of organizations, as well as the profitability of products, goods, works and services of the types of economic activity “Mining” and “Manufacturing”. As a result, the variants of industrial interregional integration formed may serve as the solution of the problem of low return on assets (and even negative in the case of the Orenburg region and the Samara region) due to the synergistic effects of reducing capital intensity and increasing the net financial result of the manufacturing organizations. It has been stated that the main direction for improving state programs in the management of innovative industrial development of oil and gas regions is indicative stimulation of return on assets of the manufacturing organizations.

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Economic assessment of industrial development of the oil and gas region by return on assets of organizations and profitability of products

Beilin

2023

RJIE

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Prevention of deviant behavior in a general education school: challenges and mistakes

Knizhnikova

2023

Russian Journal of Deviant Behavior

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Deviant behavior is the area of research of many sciences; pedagogy is primarily focused on opportunities and resources for its early prevention. One of the actual issues of preventive pedagogy is the analysis of the challenges and mistakes that teachers face with in the process of preventing deviant behavior. The aim of the research: institutional, descriptive-analytical and concretising presentation of scientific data on the main challenges and mistakes made by teachers when preventing deviant behavior among children and young people in a general education school. The main method for collecting empirical information involved a survey of 200 teachers across all the federal regions of the Russian Federation. The novelty of the research lies in the systematisation of challenges and mistakes of teachers in preventing deviant behavior of school students; in obtaining new factual material significant for the optimisation of deviant behavior prevention. The practical significance of the research results consists in clarifying the scientific categories and concepts that develop the idea of the conditions of effectiveness of deviant behavior prevention; specification of deviantological competence of teachers. The results can also be taken into account when developing training, retraining and advanced training programmes for teachers. The results of the study differentiated the challenges teachers face with in preventing deviant behavior among school students (into «general» and «specific deviant-preventive» challenges); identified areas of difficulties; and determined typical preventive mistakes made by teachers.

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Return on Assets: Approaches and Concepts

Cited by 2 publications

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Economic assessment of industrial development of the oil and gas region by return on assets of organizations and profitability of products

Economic assessment of industrial development of the oil and gas region by return on assets of organizations and profitability of products

Prevention of deviant behavior in a general education school: challenges and mistakes

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