Фактори, що впливають на формування облікової політики сільськогосподарських підприємств

The article examines the theoretical and methodological foundations of modeling an enterprise’s accounting policy in the context of developing its production potential and innovative activity. It is established that, in business practice, accounting policy is often perceived primarily as a formal regulation of accounting procedures, while its potential as a strategic management tool remains underutilized. The paper analyzes scientific approaches to the formation of enterprise accounting policy and identifies its role within the system of information support for managing production potential. The results of studies by Ukrainian scholars regarding the use of accounting policy as an instrument for resource management, strengthening the economic security of enterprises, and ensuring the effectiveness of financial results are summarized. During the research, normative and positive approaches to the formation of enterprise accounting policy were analyzed. It was determined that the normative approach focuses on ensuring the reliability and comparability of financial reporting in accordance with established accounting standards, while the positive approach focuses on studying the real determinants that influence management decisions regarding the selection of accounting methods. The relationship between accounting policy, financial reporting, investment processes, and an enterprise’s innovative activity is substantiated. A conceptual approach to modeling the impact of accounting policy on the development of production potential and innovative activity is proposed. It is determined that an enterprise’s production potential is formed by a combination of resources and production capabilities, including fixed assets, technological resources, labor potential, and organizational competencies. The article proposes a step-by-step approach to modeling enterprise accounting policy. This approach includes identifying the components of production potential, determining accounting instruments to reflect them, aligning accounting policy with the enterprise’s investment and innovation strategy, developing a system of analytical indicators to assess resource efficiency, and integrating financial and management accounting. It has been proven that aligning accounting methods with key production efficiency indicators increases the analytical value of financial information and supports more substantiated strategic decision-making. Keywords: accounting policy; production potential of an enterprise; innovative development; financial reporting; management accounting; financial accounting; investment activity; accounting and analytical support; accounting policy modeling.

The article identifies and mathematically substantiates vectors of reforming the financial monitoring system based on the synergistic approach in the cross-country context by developing scenarios by selecting internal and external factors that stimulate money laundering. The key external and internal factors of the money laundering process intensification are indicated. Competitive advantages of the anti-money laundering processes, the achievement of which is possible in terms of key external and internal factors for activation of money laundering process are formed. The relationship between the key internal and external factors of money laundering intensification and competitive advantages by building a binary characteristic matrix is formed. The synergy effect made by the mutual influence of simultaneously acting internal and external factors – a quantitative feature of the further strategy of the financial monitoring system reforming in terms of cross-country analysis is calculated. An economic-mathematical model for evaluating and interpreting strategy for improving the financial monitoring system in terms of cross-country context based on integer optimization is developed. In the article, there is calculation of the number of competitive advantages received by each observed country, without considering the possible synergy effect of mutual influence of simultaneously acting internal and external factors on each other. Moreover, there is quantitative assessment of the synergy effect made by the emergence of additional competitive advantages due to a certain combination of simultaneous influence made by external and internal factors of the money laundering intensification. The “ideal” situation of the possibility of gaining all possible competitive advantages in reforming the financial monitoring system in terms of cross-country context by overcoming internal and external factors stimulating the money laundering is studied. The results of the cross-country analysis form a basis for the further formalization of the limits for quantitative evaluation of the developed strategies through a uniform distribution.

The article examines the accounting policy as one of the elements of the organization of accounting in state institutions, as well as the relationship between the formation of the accounting policy and the main elements and effectiveness of the management of the integral accounting system of non-financial assets of state institutions. The purpose of this article is to study the accounting policy, as the main element of the organization of accounting in state institutions, as well as the relationship between the formation of accounting policy and the effectiveness of managing the integral system of accounting of non-financial assets of state institutions. The economic essence of the accounting policy was studied and analyzed in accordance with scientific and legal sources. It has been established that the accounting policy is one of the important documents of each institution, which defines the main methods, methods and techniques of accounting and reporting. A comprehensive approach to the formation of accounting policy regarding non-financial assets of state institutions has been formed and substantiated, which involves the analysis of the main factors that influence the formation of accounting policy with the determination of their features and impact on the institution's activities. Since the accounting policy and the validity of the application of methods, methods and techniques during accounting has a significant impact on the effectiveness of the functioning of the public sector institution. The accounting policy of state institutions is formed under the influence of various factors, both external and internal, which form organizational and information support. To substantiate the choice of the optimal model of accounting policy formation regarding non-financial assets of state institutions, taking into account internal, external, general and special factors of organizational and information support, which will ensure the formation of an effective and integrated accounting system of non-financial assets.

This research aims to discuss about analysis of United States foreign policy in Afghanistan by looking at case studies of the victory of the Taliban group controlling Afghanistan in 2021. Foreign policy is a unit of analysis in international relations that is related to the national political system. This strategy carried out in foreign policy lasts if the State interacts in the form of relations with the international community in making decisions to achieve its national goals. In making broad country decisions, there is a theory expressed by Richard Snyder which says there are internal factors and external factors that influence a country in determining foreign policy. In the case of the Taliban's victory over Afghanistan in 2021, the United States' policy in responding to the conflict explained the internal and external factors that influence each other. Internal factors are influenced by the structure and social behavior of the State, where this is influenced by the ideology of the State, existing government institutions in the State, where this is influenced by the ideology of the State, existing government institutions in the State, the characteristics contained in national organizational institutions and the role of social groups in influencing decision making which are internal factors. The existence of internal and external factors then provides the results of the decision-making process that cannot be separated from action in decision-making. The conclusion, internal factors and external factors that influence the direction of the United States foreign policy in dealing with cases of conflict in Afghanistan have an impact on the victory of the Taliban group in controlling Afghanistan in 2021.

The article examines the factors that influence the sustainability of the agricultural enterprise, as well as approaches to determining the vector of their influence on achieving sustainability and developing practical recommendations for strengthening (weakening) their action. It is substantiated that ensuring the stable functioning of agricultural enterprises in conditions of martial law requires the search for new approaches to achieving sustainability. The author’s approach to interpreting the sustainable development of an enterprise involves its stable acquisition of a new quality, which is manifested in a balanced change in subsystems - economic, social, environmental, which ensure the achievement of sustainability based on the use of innovations. It is proven that the condition for achieving sustainability by the agricultural enterprise is the stability of its development, which is considered as a tool for ensuring sustainability. It is concluded that small and medium-sized agricultural enterprises do not have sufficient adaptive capabilities to the conditions of the external environment, which makes it difficult for them to achieve sustainability. It is argued that the internal factors that influence the achievement of sustainability by the agricultural enterprise, unlike external ones, are subjective and most of them are subject to quantitative assessment. It is argued that the quality of the management process of an agricultural enterprise is one of the factors of the external environment that influences its achievement of sustainability. Indicators of management quality assessment are highlighted, which should be taken into account in the system of the most influential factors on the achievement of sustainability by an enterprise. The internal social factors that influence the sustainability of an agricultural enterprise include the following: the level of quality of employees life, the level of social security, indicators of staff turnover, the qualitative structure of employees by education, age, etc. The most important environmental indicators for ensuring the sustainability of the agricultural enterprise are highlighted, among which are: compliance with crop rotation, rational use of fertilizers, protection of fields (plantations), maintenance of ecological and landscape systems of agriculture, alternative agricultural production, technologies for the use and disposal of by-products, etc. It is substantiated that the transition of an agricultural enterprise to the principles of sustainable development occurs provided that it achieves sustainable development and economic growth of the main resulting indicators. Key words: sustainable development, agricultural enterprise, external factors, internal factors, sustainability, models of sustainable development, qualitative economic growth.

This study aims to analyze the influence of internal factors, external factors, service quality, and financial aid on the success of the study of Bidikmisi scholarship recipients at Sultan Ageng Tirtayasa University. The study used descriptive quantitative method with a retrospective survey approach. The sample of this study was 247 graduates of Bidikmisi recipients at Sultan Ageng Tirtayasa University. The data analysis technique used is Structural Equation Modeling (SEM) with LISREL software and Importance Performance Analysis (IPA). The results showed that internal, external, and service quality factors had a positive and significant relationship to the study's success, but financial aid did not affect the study's success. The indicator variable that best describes the internal factor is the academic self-concept, while for the external factor is the community environment, and for the service quality is responsiveness. Internal factors have the most significant influence on the success of the study of Bidikmisi recipients, while external factors have the least influence. It is advised to UNTIRTA to set their priority to increase the success of the study of Bidikmisi recipients by paying attention to internal factors, service quality, and external factors. Improving internal conditions is done by increasing academic interest and doing orientation at the beginning of the lecture. Improving the quality of service is done by improving the quality of information and the attitude of the manager's empathy, while improving external condition is done by completing studies with peer groups. Keywords: higher education management, SEM, success of study, bidikmisi, IPA

The purpose of this study is to investigate the impacts of external and internal organizational factors of the privatization process on management accounting practices and the impact of these changes on the financial performance of listed companies on Tehran Stock Exchange that more than 51% of the companies' shares have been transferred to the private sector. This research, based on institutional and structural theories, provides an exhaustive explanation of changes in management accounting practices by considering the conflict of the internal and external factors and the role of the human factor in the privatization process. In this study, according to the general policies of Article 44 of the Constitution, to increase competitive advantage, management accounting has been used as a mediating variable in the relationship between privatization and financial performance. To this research, 60 companies which their ownership transferred to the private sector during the period from 2002 to 2018 were investigated. To collect data, questionnaire survey and companies financial statements were adopted and to test the hypothesis Structural equation An investigating of the impacts of external and internal organizational 19 modeling using Smart PLS software. The findings of the study show that external and internal organizational factors in the privatization process, have a significant impact on the management accounting practices that these changes effects on the financial performance of companies. The result is that in the privatization process, the external and internal organizational factors and contradiction of the incompatibility of these factors with the human factor provide the conditions for changes in management accounting practices that effect on the financial performance of companies. The results of the current study could be useful for the effectiveness of management accounting changes and their impact on the financial performance of companies in the merger and acquisition processes in developing countries.

This study aims to examine whether the internal factor (cash flow) and external factor (leverage) affect firm value through profitability as a moderating variable in technology sector companies 2018-2021. The method used in this research was a deductive approach, quantitative types, and descriptive characteristics. The number of technology sector companies listed on the IDX is 27 companies which the amount of sample that is selected by using purposive sampling technique is 5 companies. The SmartPLS 3.0 application was used in this study to make it easier for researchers to analyze data. The conclusion obtained show that internal (cash flow) and external (leverage) factors do not affect firm value through profitability as a moderating variable. However, researchers can prove that external factor (leverage) can affect profitability which is evidenced by the p-values in the hypothesis test, namely 0,010<0,05 which indicates that external factor (leverage) have a significant effect on profitability.Keywords: Internal Factor (Cash Flow), External Factor (Leverage), Profitability, and Firm Value.

Abstract: Democratization in Myanmar has drawn international attention, when on April 1, 2012 military junta held a free, fair general election. The success of Myanmar in holding the general election would become a new era of changes that was occurring domestically. Positive responses on the changes were shown by not only Myanmar's people but also the whole international comunities which had previously pressured the state due to various violations of human right and democracy. Basically, some democratizing efforts had begun since the government drafted a new constitution in 2008, up to the winning of Thein Sein as President in the 2010 preliminary elections. Under Thein Sein leadership, there have been much changes leading to democracy, such as the achievement of ceasefire, economic improvement, the release of political detainees, mass media freedom, general elections, and the reestablishment of parliamentary functions. The question in this paper was, “How these internal and external factors influence the occurrence of democratization in Myanmar?” In this paper, the writer drew on the theories of democratization in describing the internal and external factors that have influence on the occurrence of democratization, by the three approaches, namely, modernization, transition, and structural approaches, from David Potter. The paper results indicated that the aim of the military junta at implementing the democratization was due to some internal factors in a domestic scope, predominated by domestic actors, and some external factors in a framework of democratization waves by a reason of spreading or promoting democratic values, as well pressures and other sanctions. The entire threats have led to the decline of military junta legitimacy in political arena, and expulsion by international world. Therefore, the writer concluded that the relationship between the internal factors and external factors would determine the continuity of democratization in Myanmar. Keywords : Democratization, Internal Factors, External Factors, Military Junta, Myanmar

BackgroundPilot errors and preconditions are major concerns that affected by multiple factors physiologically, psychologically and psychosocially. This study aimed to analyse the correlation between the internal and external risk factors, and pilot preconditions in Indonesia.MethodsA cross-sectional study design with purposive sampling, directed to male pilots who had flight duty in the past seven days, underwent medical examination at the Aviation Medical Center, Jakarta, August 12–16, 2024. The data were collected through a self-report questionnaire, Trail Making Test A and B, laboratory tests (plasma lipid, fasting blood glucose), and physical measurements (height, weight, waist circumference, and blood pressure). The independent variables divided into internal factors (Age, Burnout, Metabolic Syndrome parameters); and external factors (Flight Time, Duty Time, Unscheduled Flight Duty, Number of Sectors, Sleep Duration). The dependent variables were pilot preconditions based on the Human Factor Analysis and Classification System (HFACS).ResultsA total of 122 participants participated and 28.7% had an Unscheduled Flight Duty in the last 30 days. Significant correlations were found between Adverse Mental State and HDL-Cholesterol (95%CI=1.52–5.80), Adverse Physiological State and Burnout [Personal (95%CI=0.005–0,04), Work-Related (95%CI=0.009–0.042)], Physical Mental Limitation and Fasting Blood Glucose (95%CI=(-0.479)–(-0.071)), Number of Sectors (95%CI=0.022–3.001). For Personal Readiness (PR), significant correlation was found between PR-Psychological Demand and Flight-Time One Year (95%CI=(0.000–0.001), Sleep Duration (95%CI=(-0.137)–(-0.013)), Waist Circumference (95%CI=(-0.014)–(-0.002)), PR-Social Support and Sleep Duration (95%IK=0.018–0.207), Client-Related Burnout (95%IK=(-0.011)–(-0.002)).ConclusionsThe internal factors that correlated with pilot preconditions in Indonesia were Waist Circumference, HDL-Cholesterol, Fasting Blood Glucose, Personal Burnout, Work, and Client-related burnout. External factors that correlated with pilot preconditions were the Number of Sectors, Flight-Time One Year and Sleep duration. These findings emphasize the need to address physical and mental health aspects of pilots to enhance aviation safety.

Background Pilot errors and preconditions are major concerns that affected by multiple factors physiologically, psychologically and psychosocially. This study aimed to analyse the correlation between the internal and external risk factors, and pilot preconditions in Indonesia. Methods A cross-sectional study design with purposive sampling, directed to male pilots who had flight duty in the past seven days, underwent medical examination at the Aviation Medical Center, Jakarta, August 12–16, 2024. The data were collected through a self-report questionnaire, Trail Making Test A and B, laboratory tests (plasma lipid, fasting blood glucose), and physical measurements (height, weight, waist circumference, and blood pressure). The independent variables divided into internal factors (Age, Burnout, Metabolic Syndrome parameters); and external factors (Flight Time, Duty Time, Unscheduled Flight Duty, Number of Sectors, Sleep Duration). The dependent variables were pilot preconditions based on the Human Factor Analysis and Classification System (HFACS). Results A total of 122 participants participated and 28.7% had an Unscheduled Flight Duty in the last 30 days. Significant correlations were found between Adverse Mental State and HDL-Cholesterol (95%CI=1.52–5.80), Adverse Physiological State and Burnout [Personal (95%CI=0.005–0,04), Work-Related (95%CI=0.009–0.042)], Physical Mental Limitation and Fasting Blood Glucose (95%CI=(-0.479)–(-0.071)), Number of Sectors (95%CI=0.022–3.001). For Personal Readiness (PR), significant correlation was found between PR-Psychological Demand and Flight-Time One Year (95%CI=(0.000–0.001), Sleep Duration (95%CI=(-0.137)–(-0.013)), Waist Circumference (95%CI=(-0.014)–(-0.002)), PR-Social Support and Sleep Duration (95%IK=0.018–0.207), Client-Related Burnout (95%IK=(-0.011)–(-0.002)). Conclusions The internal factors that correlated with pilot preconditions in Indonesia were Waist Circumference, HDL-Cholesterol, Fasting Blood Glucose, Personal Burnout, Work, and Client-related burnout. External factors that correlated with pilot preconditions were the Number of Sectors, Flight-Time One Year and Sleep duration. These findings emphasize the need to address physical and mental health aspects of pilots to enhance aviation safety.

Gender effects on tail damage development in single- or mixed-sex groups of weaned piglets

For economic entities, business partnerships are not based on individual competition or improving individual business processes, but on improving supply chains. When making management decisions, the question arises about the performance indicators of business processes both at the level of an economic entity and at the macro level. When assessing the effectiveness of supply chains, it is necessary to assess the costs arising in the course of financial and economic activities. The logistics component has a large share in the supply costs. A full accounting of logistics costs allows you to obtain reliable information for the analysis and development of measures to reduce them, which increases the efficiency of the entire economic activity of an economic entity. The article proposes a classification of logistics costs according to the degree of added value creation and dependence on the volume of production, including the allocation of transaction costs, which make up a significant share in the overall structure of logistics costs. The classification of logistics costs should be transformed depending on the organizational and legal form of the organization and the field of activity. The system of accounting for the logistics costs of economic entities should highlight them when implementing all logistics functions; study information about the most significant logistics costs and the nature of their occurrence; study the interdependencies of logistics costs throughout the entire supply chain. The developed system allows keeping separate accounting of logistics costs on a separate account, which makes it possible to control them. In modern conditions, organizations are faced with the need to integrate various types of accounting, including accounting, management and statistical. The algorithm for the implementation of this task includes four stages: development of a methodology for the integration of accounting, management and statistical accounting; formation of management accounting policies; development of data transformation regulations; selection of software for the automation of statistical, accounting and management accounting

A survey of authors of highly cited papers in 22 fields was undertaken in connection with a new bibliometric resource called Essential Science Indicators (ESI®). Authors were asked to give their opinions on why their papers are highly cited. They generally responded by describing specific internal, technical aspects of their work, relating them to external or social factors in their fields of study. These self-perceptions provide clues to the factors that lead to high citation rate, and the importance of the interaction between internal and external factors. Internal factors are revealed by the technical terminology used to describe the work, and how it is situated in the problem domain for the field. External factors are revealed by a different vocabulary describing how the work has been received within the field, or its implications for a wider audience. Each author's response regarding a highly cited work was analyzed on four dimensions: the author perception of its novelty, utility, significance, and interest. A co-occurrence analysis of the dimensions revealed that interest, the most socially based dimension, was most often paired with one of the other more internal dimensions, suggesting a synergy between internal and external factors.

The university library is an information center for students and lecturers in the academic community. In carrying out its role in providing services to users, libraries must be able to develop and improve the quality of libraries for users. To find out how far the library is going well or not, the library must evaluate it by analyzing the quality of the library using the SWOT method. This method can find out how big the role of the library in improving quality. This quality improvement plays a very important role for the library. So that the realization of a quality and standardized library in accordance with the standards of a university library. SWOT analysis includes internal and external factors which can measure the progress and age of a library. This study maps the external environmental factors and the library's internal environment, where the external factors in question are threats or opportunities that can be obtained by the current library for the development process. In addition, internal factors are the strengths and weaknesses of the library. Based on the SWOT matrix, internal strength factors have a high point with a value of 4 which is very good, for weaknesses it has a value of 3 which is good and external factors opportunity has a value of 4 which is very good and threats have a value of 3 which is good, thus it can be seen SWOT position in the growth quadrant on the internal factor rating of 3.5 and the growth quadrant position on the external factor rating of 3.5.
 Keywords: Quality Assurance, SWOT, Library, Quality