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Виникнення консолідованої фінансової звітності є наслідком інтеграційних процесів у бізнесі, що обумовлюють об’єднання ресурсів різних підприємств. Фінансові показники господарської діяльності окремих підприємств не можуть свідчити про ефективністьдіяльності групи підприємств, тому виникає об’єктивна необхідність формування консолідованої фінансової звітності. Складання консолідованої фінансової звітності вимагає від учасників групи підприємств додаткового опрацювання індивідуальної звітності. Описано загальний алгоритм проходження процесу консолідації інформації та визначено ключові напрямки консолідаційних коригувань, зокрема, що стосуються фінансових інвестицій,внутрішньогрупових операцій, гудвілу та курсових різниць. З’ясовано, що отримання інформації про внутрішньогрупові операції та фінансові інвестиції всередині групи підприємств потребують синтезації таких даних через систему внутрішньогосподарської звітності.Визначено мету складання, користувачів та предметну область складання внутрішньогосподарської звітності з метою формування консолідованої фінансової звітності групи підприємств., The emergence of the consolidated financial statements is the result of integration processes in the businesses that lead to pooling of different companies. As consolidated financial statements present an aggregated look at the financial position of a parent and its subsidiaries, they let you gauge the overall health of an entire group of companies as opposed to one company’s standalone position. Consolidation of financial statements requires from the participants of joining elaborating their individual statements. The article describes the general scheme of consolidation process and defines the key trends of consolidation adjustments, in particular, financial investments, internal operations, goodwill and exchange rate differences. It is found out that to get information about internal operations and financial investments such data have to be synthesized from internal statements. This approach allows using the same accounting methods to parent and subsidiary entities. The objects, the users and the subject domain of internal statements are determined in order to make consolidation of financial statements of joining.

Doing Business sheds light on how easy or difficult it is for a local entrepreneur to open and run a small to medium-size business when complying with relevant regulations. It measures and tracks changes in regulations affecting 11 areas in the life cycle of a business: starting a business, dealing with construction permits, getting electricity, registering property, getting credit, protecting minority investors, paying taxes, trading across borders, enforcing contracts, resolving insolvency and labor market regulation. Doing Business 2016 presents the data for the labor market regulation indicators in an annex. The report does not present rankings of economies on labor market regulation indicators or include the topic in the aggregate distance to frontier score or ranking on the ease of doing business. This regional profile presents the Doing Business indicators for economies in Organization for the Harmonization of Business Law in Africa (OHADA). It also shows the regional average, the best performance globally for each indicator and data for the following comparator regions: Common Market for Eastern and Southern Africa (COMESA), East Asia and the Pacific (EAP), European Union (EU), Latin America and Southern African Development Community (SADC).. The data in this report are current as of June 1, 2015 (except for the paying taxes indicators, which cover the period January–December 2014).

Albert Schweitzer once wrote: “You need to teach people through the power of examples, because otherwise they will not learn”. It’s demonstrated that over the course of time, the example you impose through your character, attitude, personality, professional habits and especially through your behavior with people sets the pace in the department or organization you are in charge of. Managers don’t need to establish a certain moral among organizations (joint stock companies); a slogan circulates: “There are no weak soldiers under a powerful general”. One of the questions they should permanently ask themselves is the following: “What kind of joint stock company would be the one I’m in charge of, if all the employees were to behave like me?” “Marshall Goldsmith, who teaches key executives within fortune 1000, has demonstrated over the years, that a single change in the conduct of an executive director with an important role in thecompany, can trigger a positive effect which becomes larger and influences a large number of people. Leaders behave as if everyone is watching them, even when no one is.” (Brian TRACY – How the Best Leaders Lead, 2010)

Data refinement in a state-based language such as Z is defined using a relational model in terms of the input-output behaviour of abstract programs. Downward and upward simulations form a sound and jointly complete methodology for verifying relational data refinements.Refinement in a concurrent context, for example, as found in a process semantics, takes a number of different forms. Typically this is based on a notion of observation, for example, which events a system is prepared to accept or refuse. Concurrent refinement relations include trace refinement, failures-divergences refinement, readiness refinement and bisimulation.In this paper we survey recent results linking the relational model of refinement to the process algebraic models. Specifically, we detail how variations in the relational framework lead to relational data refinement being in correspondence with traces-divergences, singleton failures and failures-divergences refinement in a process semantics. We then extend these results by showing how the effect of internal operations can be incorporated into the relational model. As a consequence simulation rules for failures-divergences refinement can be derived.

The Pacific region is in the midst of an information and communications technology (ICT) revolution in which small island countries are increasingly connected to the global economy. The regions improving internet connectivity presents an opportunity for Pacific Island countries (PICs) to overcome their inherent limitations, and help address the long-standing issues of employment and income generation, which is vital to accelerate progress towards ending poverty and creating an inclusive society. The PICs possess unique vulnerabilities that make addressing poverty and development challenges particularly difficult and complex. The purpose of this study is to examine the feasibility of leveraging ICT to help generate job opportunities in the PICs. This is because of the positive experiences that several countries, including small island economies, have had in generating new types of employment opportunities. The study’s main focus is on cities and urban areas, given the still low availability of internet infrastructure and services in rural and remote areas and islands in the Pacific region. The study focuses specifically on the information technology (IT) - enabled global outsourcing services (GOS) industry. ICT covers diverse subsectors that include telecommunications and IT hardware and software.

This economy profile for Doing Business 2016 presents the 11 Doing Business indicators for Togo. To allow for useful comparison, the profile also provides data for other selected economies (comparator economies) for each indicator. Doing Business 2016 is the 13th edition in a series of annual reports measuring the regulations that enhance business activity and those that constrain it. Economies are ranked on their ease of doing business; for 2015 Togo ranks 150. A high ease of doing business ranking means the regulatory environment is more conducive to the starting and operation of a local firm. Doing Business presents quantitative indicators on business regulations and the protection of property rights that can be compared across 189 economies from Afghanistan to Zimbabwe and over time. Doing Business sheds light on how easy or difficult it is for a local entrepreneur to open and run a small to medium-size business when complying with relevant regulations. It measures and tracks changes in regulations affecting 11 areas in the life cycle of a business: starting a business, dealing with construction permits, getting electricity, registering property, getting credit, protecting minority investors, paying taxes, trading across borders, enforcing contracts, resolving insolvency and labor market regulation. The data in this report are current as of June 1, 2015 (except for the paying taxes indicators, which cover the period from January to December 2014).

The Pacific region is in the midst of an information and communications technology (ICT) revolution in which small island countries are increasingly connected to the global economy. The regions improving internet connectivity presents an opportunity for Pacific Island countries (PICs) to overcome their inherent limitations, and help address the long-standing issues of employment and income generation, which is vital to accelerate progress towards ending poverty and creating an inclusive society. The PICs possess unique vulnerabilities that make addressing poverty and development challenges particularly difficult and complex. The purpose of this study is to examine the feasibility of leveraging ICT to help generate job opportunities in the PICs. This is because of the positive experiences that several countries, including small island economies, have had in generating new types of employment opportunities. The study’s main focus is on cities and urban areas, given the still low availability of internet infrastructure and services in rural and remote areas and islands in the Pacific region. The study focuses specifically on the information technology (IT) - enabled global outsourcing services (GOS) industry. ICT covers diverse subsectors that include telecommunications and IT hardware and software.

This paper deals with the novel and complex problem of scheduling the internal operations in post-distribution cross docking systems (PDCDSs), i.e., a kind of cross docking terminal where the operations of good allocation are performed. More precisely, internal operations of the PDCDS consist in deconsolidating inbound cases, sorting products according to customer requests, and consolidating outbound cases. The problem is determining the optimal schedule of the internal operations with the objective of minimizing the makespan. The contribution of this paper is twofold. First, the PDCDS scheduling problem is characterized and the corresponding NP-hardness is proved. Second, in order to address the complexity of the problem, two mixed integer linear programming (MILP) models and a heuristic algorithm are presented. In particular, the mathematical programming formulations are solved by using symmetry breaking constraints and objective function perturbations. Moreover, the lower bounds of the start times of operations are evaluated in order to strengthen the formulations. A set of test results compare the formulation performances and a case study shows the effectiveness of the proposed heuristic algorithm to schedule the operations of an half work day of an Italian company of cloth retail stores.

This regional profile presents the Doing Business indicators for economies in The g7+. It also shows the regional average, the best performance globally for each indicator and data for the following comparator regions: Small island states, Asia-Pacific Economic Cooperation, European Union, and OECD high income. The data in this report are current as of June 1, 2013, except for the paying taxes indicators, which cover the period January to December 2012. Regional Doing Business reports capture differences in business regulations and their enforcement across countries in a single region. They provide data on the ease of doing business, rank each location, and recommend reforms to improve performance in each of the indicator areas. The report sheds light on how easy or difficult it is for a local entrepreneur to open and run a small to medium-size business when complying with relevant regulations. It measures and tracks changes in regulations affecting 11 areas in the life cycle of a business: starting a business, dealing with construction permits, getting electricity, registering property, getting credit, protecting investors, paying taxes, trading across borders, enforcing contracts, resolving insolvency and employing workers. Doing Business presents quantitative indicators on business regulations and the protection of property rights that can be compared across 189 economies, from Afghanistan to Zimbabwe, over time. The data set covers 47 economies in Sub-Saharan Africa, 33 in Latin America and the Caribbean, 25 in East Asia and the Pacific, 25 in Eastern Europe and Central Asia, 20 in the Middle East and North Africa and 8 in South Asia, as well as 31 OECD high-income economies. The indicators are used to analyze economic outcomes and identify what reforms have worked, where and why.

This p aper describes an extension of the Dissociating Privacy Agent (DisPA), which is a Privacy Enhancement Technology (PET) for web search. It is implemented as an add-on for Firefox that acts like a proxy between the user and the search engine. A fundamental part of DisPA is the classification of queries into a set of categories. Particularly, the taxonomy of the Open Directory Project (ODP) is used for this purpose. In this paper we briefly recall the internal operations of the agent, discuss the drawbacks of the current model and propose an improvement to overcome them. © 2013 IEEE.

Vietnam is implementing a long run reform agenda for the power sector, with the aim of restructuring the sector to improve internal operations, efficiency, and the quality of services. The World Bank has an ongoing engagement in the sector which started in 1995. The design and implementation of the power sector reform strategy has been supported through technical assistance and lending operations, as well as preparation of a proposed series of Power Sector Reform Development Policy Loans (DPLs). A number of Poverty and Social Impact Assessment (PSIA) activities will be carried out in support of Vietnam's power sector reforms and as part of the World Bank's due diligence work for the power sector DPLs. This PSIA focuses on assessing the distributional impacts of recent tariff reforms introduced in March, 2009 which changed Vietnam's Incremental Block Tariff (IBT) structure for residential consumers. In addition to changes in lifeline tariffs and coverage, all on-grid rural consumers were brought under a unified tariff structure.

Power field effect transistors are used and will be used in almost all automotive systems. Control of field effect power transistors requires isolated 5V control signals and isolated 12V DC sources. The first problem is resolved by using optical pairs: light emitting diodes with phototransistors. The second problem can be resolved by using impulse voltage sources. The primary coil of a transformer is connected to the battery by a transistor switch. In the first period of operation of this voltage source, the energy is stored in the magnetic field of transformer's inductance. In the second period, the energy is delivered to the output voltage source. Energy is delivered from the secondary transformer's coil to the output capacitor through a diode. As a rule, one separate voltage source has a small power, that is why one impulse voltage source can have the necessary number of isolated output voltage sources, i.e., 3, 6, 9, 12, etc So, we can design an impulse DC to DC voltage source with multiple isolated output voltage sources. By changing the charge time of the inductor, we can control the output voltage by using negative feedback proportional to the output voltage and/or current. In the report, different variants of impulse voltage sources are considered, with analog base elements and on the base of microprocessors. Analyses operation of these impulse voltage sources gives us an opportunity to determine the period (frequency) of internal operation with ordered maximum transformer efficiency values. The concept of controlled impulse voltage sources is very important because these sources are very simple. They are reliable and have high level of electrical isolation. Copyright © 2009 SAE International.

One challenging application for Artificial Neural Networks (ANN) would be to try and actually mimic the behaviour of the system that has inspired their creation as computational algorithms. That is to use ANN in order to simulate important brain functions. In this report we attempt to do so, by proposing a Neural Network computational model for simulating visual selective attention, which is a specific aspect of human attention. The internal operation of the model is based on recent neurophysiologic evidence emphasizing the importance of neural synchronization between different areas of the brain. Synchronization of neuronal activity has been shown to be involved in several fundamental functions in the brain especially in attention. We investigate this theory by applying in the model a correlation control module comprised by basic integrate and fire model neurons combined with coincidence detector neurons. Thus providing the ability to the model to capture the correlation between spike trains originating from endogenous or internal goals and spike trains generated by the saliency of a stimulus such as in tasks that involve top - down attention [1]. The theoretical structure of this model is based on the temporal correlation of neural activity as initially proposed by Niebur and Koch [9]. More specifically visual stimuli are represented by the rate and temporal coding of spiking neurons. The rate is mainly based on the saliency of each stimuli (i.e. brightness intensity etc.) while the temporal correlation of neural activity plays a critical role in a later stage of processing were neural activity passes through the correlation control system and based on the correlation, the corresponding neural activity is either enhanced or suppressed. In this way, attended stimulus will cause an increase in the synchronization as well as additional reinforcement of the corresponding neural activity and therefore it will "win" a place in working memory. We have successfully tested the model by simulating behavioural data from the "attentional blink" paradigm [11]. © 2009 Springer-Verlag. 43 CCIS 350 358 Sponsors: University of East London London Metropolitan University International Neural Network Society INNS Conference code: 82173 Cited By :1