Comparative Analysis of the Major Points Under FAS Revenue, RAS 2/2008 Accounting for Construction Contracts, IFRS 15 Revenue on Contracts with Buyers and Recommendations for Re... by N. S. Suleymanov

“…The author presents a rationale for the need for priority application of the expert method for assessing the level of completion of R & D under long-term contracts. Based on the principle of rationality and materiality, the author formulates the criteria for recognizing contracts as long-term. …”
Get full text

Realism, Nominalism and How Probable the Disappearance of Accounting Profession is by N. A. Mislavskaja

Get full text

ECONOMIC-MATHEMATICAL MODELS OF INVESTMENT ACTIVITY IN HOUSING AND CONSTRUCTION SPHERE by E. Acri, I. Egorova

“…This study deals with to the creation of an economic and mathematical model of investment activity in housing construction. Given the emerging the market situation and the increasing pace of housing construction, it is necessary to create a model of investment activity in the housing and construction sector that will help to invest competently and take into account the interest of both the customer, the investor and the lender. …”
Get full text

Diagnostics of factors affecting the stability of a construction organization work by O. A. Pobegaylov, N. O. Sizen, V. M. Dedlovskii

“…The purpose of the study was to develop a method for diagnosing factors affecting the stability of the work of construction organizations.Materials and methods. The methodological basis of the work was the general scientific principles and methods of research both empirical methods (experiment and expert evaluation) and theoretical (analysis and synthesis, ascent from the abstract to the concrete, systematization). …”
Get full text

Extraction of exact symbolic stationary probability formulas for Markov chains in finite space with application to production lines. part II: unveiling accurate formulas for very s... by Konstantinos S. Boulas, Georgios D. Dounias, Chrissoleon T. Papadopoulos

“…That is because even small systems are characterized by the well-known state explosion problem.MethodsIn short serial production lines, the underlying Markov chain is depicted as a graph of the transition diagram, which is constructed by implementing an algorithm. The steady-state probabilities are extracted in the symbolic form of two polynomial ratios. …”
Get full text

On applicability of Bayes' formula by Alexander I. Dolgov

Get full text

Lightning Protection and Grounding Technology for Photoelectric Buildings by WU Xiaoyun, LI Jianquan, ZHAI Wenjie, CHENG Yuxu

“…It presents the harm of lightning to photoelectric building, particularly introduces the probability calculation methods of direct lightning subjected by photoelectric buildings and the classification principles of lightning protection level. …”
Get full text

Receiving Unit of a Precision Pulsed Laser Range Finder by V. A. Golovkov, N. I. Potapova, P. N. Rudenko, B. G. Stradov, S. V. Teliatnikov

“…The hardware of the precision laser rangefinder was described.Results. The principles of implementation of the receiving part of the laser rangefinder with a two-scale digital system for estimating the distance to the object were given. …”
Get full text

A Method for Monitoring the Reliability of Technical Systems by Identifying the Entropy of the Causes of their Failures by A. T. Rybak, S. V. Teplyakova, A. V. Olshevskaya, A. S. Prutskov

“…The materials for the study were statistical data on machine part failures obtained through long-term observation of the working condition of basic parts of lifting-and-shifting machines, as well as road and construction machines. The paper used mathematical statistics and probability theory — a parametric method for assessing reliability with a simplified approach, which assumes the deterministic behavior of the machine as a system with a predetermined functioning that does not depend on external circumstances. …”
Get full text

Modeling Municipal Level Territorial Systems’ Development: Conceptual and Methodical Aspects by M. M. Nizamutdinov

“…The main principles and requirements to perform modeling tools for municipal development are formulated taking into account the analysis results. …”
Get full text

Preliminary study on the postulated siting accident source term of integrated small reactor by Dawei Sun, Shengqin Gao, Liang Zhai, Qiliang Mei, Yaru Fu, Jie Mao

“…For the deterministic design basis accident condition, a representative accident, such as a fuel handling accident, was identified from the perspective of envelope; for the design extension condition, a representative accident was identified based on the likelihood of accident occurrence, such as when the screening frequency is 10−7/(reactor·year). When the probability of core damage is extremely low, it is considered to construct at least one entire core fuel cladding damage accident as a representative case. …”
Get full text

Entangling gates from cabling of knots by Sergey Mironov, Andrey Morozov

“…In this paper we discuss how to construct an efficient realization of a two qubit gate in topological quantum computer, by using principle of cabling from the knot theory. …”
Get full text

Parametric models of resistance to movement of a cargo truck of an overhead crane by Zayarny S.L.

“…A multi-level hierarchical structural-functional-parametric model of the system has been compiled, formed on the principle of a sequential two-level hierarchy, as well as parametric models of various levels applied to the periods of the most intense change in the states and transformation of the system in the process of functioning: resistance from rolling friction; resistance from friction in the axle boxes; resistance from the current supply; resistance from slope; resistance from inertia. …”
Get full text

MATHEMATICAL MODELS OF CREATION OF A SUBSYSTEM OF ENSURING SAFETY OF INFORMATION IN THE DISTRIBUTED INFORMATION SYSTEMS by D. O. Esikov, R. N. Akinshin, P. I. Abramov, L. E. Loutina

“…A method for determining the rational level of expenditure on the formation of the complex used for storage in the storage and data processing system based on the use of elements of probability theory and the theory of well-being (the principle of Pareto optimality) is developed. …”
Get full text

Optimization and Simulation for E-Commerce Supply Chain in the Internet of Things Environment by Liwei Zhu

“…The application of Internet of Things (IoT) technology to the optimization of e-commerce supply chain can help e-commerce enterprises to monitor each product in real time and manage logistics system reasonably; thus, the circulation process of e-commerce product in the supply chain can be monitored and shared, and the product information at each stage of the supply chain can be analyzed and predicted, helping e-commerce companies to estimate the future trends or accident probability. On the analysis of summarizing and analyzing previous works, this article expounded the research status and significance of e-commerce supply chain optimization, elaborated the development background, current status, and future challenges of the IoT technology, introduced the methods and principles of the node distribution model and constraint parameter analysis of logistics supply chain, constructed the IoT-based e-commerce supply chain linear and nonlinear model including competition and risk-control modules, performed the design of IoT-based e-commerce supply chain optimization, and discussed the solutions to procurement robustness optimization and management process optimization. …”
Get full text

The outcomes of a toxic work environment on employee engagement. The boss approach as the moderating variable by Dickson Mdhlalose

“…This study adopted a theoretical philosophical approach, which emphasizes understanding the underlying principles and frameworks that influence the phenomena being investigated. …”
Get full text

Features of assessing the investment attractiveness of high-tech projects by I. A. Mandych, A. V. Bykova, O. B. Gaiman

“…The general principles and approaches to methods of evaluating the efficiency were analyzed. …”
Get full text

Problems of optimizing the energy consumption of households in the tasks of improving the energy efficiency of the housing sector by G. G. Grebenuk, S. M. Nikishov, A. A. Krygin, L. A. Sereda

“…When researching existing methods for  optimizing energy consumption in households, problems were  identified that were difficult to apply these methods in practice and  recommendations were obtained that allowed to formulate the basic  principles of constructing an optimization technique that was  convenient for practical application. …”
Get full text