Cash Desk Research Articles

Rural Public Cash Desks in System of Financial Relations of Nalchik District in Last Third of 19<sup>th</sup> — Early 20<sup>th</sup> Century

On the basis of documentary materials, the features of the functioning of rural (aul) public cash desks (sums) in the Nalchik district of the Terek region in the last third of the 19th — early 20th centuries are considered. The volume of powers and the legal status of rural treasurers responsible for conducting activities on public funds are characterized. The channels of replenishment and expenditure of their funds are identified and the procedure for accounting for funds is analyzed. For this, annual statistical reports on the state of the Nalchik District, statements of receipt and expenditure of funds from public funds, regulations and instructions for the activities of rural treasurers and other officials of rural, district and district governments were studied. The verage age of rural treasurers and candidates for their position is determined. The territorial organization of the functioning of public cash desks in the Nalchik district is characterized. It was established that one public cash desk was created and operated in one settlement. Exceptions to this rule are considered. It is concluded that rural public cash desks were the most important institution of the financial and economic system of the Nalchik District in the last third of the 19th — early 20th centuries, accumulating cash flow at the local level.

Шляхи вдосконалення обліку грошових коштів на торговельному підприємстві

The aim of the article is to study the main issues of accounting for funds at a trade enterprise. The relevance of the study of this topic is proved by the main theses. It is impossible to imagine the functioning of the country’s economic system without the development of entrepreneurship, because business entities perform a number of important functions, namely: providing new jobs, creating goods and services, filling the State budget and increasing GDP. Money accompanies almost every stage of business activity: from the purchase of materials and raw materials to the receipt of funds for the created and sold products. Many scholars have been engaged in the study of the problems of accounting for funds at the enterprise, but now the development of our country’s economy is undergoing sharp changes, which leads to changes in tax legislation and the emergence of new problematic issues in accounting. That is why, in our opinion, the study of the organization of funds accounting plays an important role. According to NAS 1, funds (money) are cash, funds in bank accounts and demand deposits; funds equivalents are short-term highly liquid financial investments that are freely convertible into certain amounts of money and are characterized by an insignificant risk of changes in value. Funds are classified by: form of existence, currency valuation, purpose, place of storage and source of income. According to the form of existence, cash and non-cash payments are distinguished, by currency valuation – national and foreign currency; by purpose – current, special, and targeted; by the place of storage – at the cash desk of the company or on an account in a banking institution; by source of income – own, risen, and borrowed. Understanding the nature of the classification of funds, it is possible to distinguish the following difficulties in the process of organizing the accounting: lack of primary documents, arithmetic errors, facts of misuse of funds issued for accounting, difficulties when working with the registrar of settlement transactions. The authors propose certain solutions, such as: increasing the classification of personnel, introducing an electronic document management system, creating a workflow schedule, using the appropriate software when using the company’s funds register and creating an internal audit service at the enterprise in parallel with the external independent audit. All this, in our opinion, makes it possible to effectively organize the accounting process at the enterprise, rationally distribute the existing responsibilities among employees, increase the solvency and liquidity of the business.

Abandoned Train Stations. Katowice-Zwardoń-Žilina-Rajec

Abstract The subject of the paper is train station. The research deal with those train stations that either no longer serve their purpose or are now abandoned. By abandoned train stations, the author of the paper means rail buildings that do not provide passengers with the necessities of cash desk and a waiting room or toilet. Stations that have abandoned their original purpose. Such stations were analysed on the only railway line connecting Poland and Slovakia operating on a daily basis. Mentioned line is connecting cities Katowice – Zwardoń – Žilina – Rajec. Much of this railway architecture is abandoned and unused. The work described in the paper aims to create a database of abandoned train stations based on authors own research and points to a large number of abandoned train stations that have potential for their future development. The data was collected by means of various methods described in the paper and was valid as of 31.12.2021. The situation today may differ.

СОВЕРШЕНСТВОВАНИЕ МЕТОДИЧЕСКОГО ОБЕСПЕЧЕНИЯ ВНУТРЕННЕГО КОНТРОЛЯ ДЕНЕЖНЫХ СРЕДСТВ ПРЕДПРИЯТИЯ

Today, most of the business transactions carried out by an economic entity, including in the process of settlements with counterparties, are associated with cash flows. Therefore, the issues of internal control are of particular relevance, which contributes to information and consulting support and optimization of the financial and economic activities of the enterprise. The purpose of the work is to develop methodological tools for internal control of funds at the enterprise. In the course of the study, forms of working documents for internal control were developed. To determine a general strategy and a detailed approach to conducting effective control procedures, it was proposed to use an internal control program, which should take into account its resource support, namely, the personnel who will carry out the audit; normative and informational support of the audit; methodological support of verification. The proposed working document of internal control “Test for assessing the accounting system for cash transactions” is designed to collect complete and reliable information about the organization of the accounting system of cash flows, assess the degree of ensuring their safety and intended use at the enterprise. To summarize the results of checking cash flow operations at the cash desk of the enterprise and in bank accounts, their expediency and validity, as well as fixing violations identified in the process of internal control, reports on the results of the audit and detected violations were developed such working documents as: “Report on results checks of cash transactions”, “Checking operations on the movement of funds on settlement accounts in the bank” and “Revealed violations in the accounting of banking operations”. Based on the results of the audit, summarized in the proposed working documents of internal control, the company's management can make managerial decisions to improve the efficiency of the use of funds based on the creation of a liquidity management system.

ВИЗНАННЯ ВИТРАТ ТА ЇХ АУДИТ ПРИ СПРОЩЕНІЙ СИСТЕМІ ОПОДАТКУВАННЯ

The simplified system of taxation, accounting and reporting should be considered an effective tool to stimulate the development of small business and ensure a sufficient level of business activity in the state. The study various aspects of the organization and implementation of accounting, auditing for businesses that have chosen a simplified system of taxation, accounting and reporting is important. The purpose of the article is to deepen the methodological approaches to the recognition of costs and audit of costs in a simplified system of taxation, accounting and reporting. The article reveals the essence of the simplified system of taxation, accounting and reporting, features of its implementation and requirements for individuals -entrepreneurs and legal entities who are allowed to apply the simplified system of taxation, accounting and reporting under current legislation (August 2021). It is established that the payers of the single tax of the first, second and third groups (not the value added tax payer) do not recognize expenses and do not carry out costs accounting. The difference between the recognition of expenses by legal entities and individuals -entrepreneurs in the application of the simplified system of taxation, accounting and reporting is determined. For single tax payers of individuals -entrepreneurs (value added tax payers) the legislation defines the cash method of income recognition upon receipt of funds on the current account (cash desk), withdrawal of cash proceeds from trading machines and, accordingly, recognition of costs upon payment through the current account (cash desk) with mandatory documentary confirmation. Methodological approaches to the recognition of costs by individuals-entrepreneurs (value added tax payers) and legal entities in the application of the simplified system of taxation, accounting and reporting are in-depth. To verify the correctness of the recognition of costs in the application of a simplified system of taxation, accounting and reporting, documentation, accuracy and completeness of reflection in accounting and financial reporting (for legal entities) developed a program of audit of costs.

Borrowed vocabulary as the result of language contacts between the Russian and Tatar people

The aim of the research is to study thematic and lexical-semantic features of Russian-European borrowings in the Tatar-Russian dictionaries of the 19-th century. The object of the study is the lexicographic sources of the 19-th century, namely the Tatar-Russian dictionaries by I. Giganov (1801), A. Troyansky (1835), N. Ostroumov (1892), K. Nasyri (1878), M. Yunusov (1900). The study used linguistic descriptive, comparative-historical, comparative methods and partially the techniques of etymological analysis. The thematic range is quite diverse and covers various socio-political, socio-cultural and everyday spheres: household items: munchala, ponar; names of buildings: matcha, mich; agricultural items: bitch, kamyt; educational supplies: card, vacation; military vocabulary: drushka, pristul; the vocabulary related to the financial sector: cash desk, bank; legal terms: shtrau, sunt.The invariability, stability and preservation of most lexical units in the modern language suggests that the most frequent words were recorded in these lexicographic monuments of the period under study, i.e. the main lexical fund of the Tatar language with Russian-European borrowings.

Borrowed vocabulary as the result of language contacts between the Russian and Tatar people

The aim of the research is to study thematic and lexical-semantic features of Russian-European borrowings in the Tatar-Russian dictionaries of the 19-th century. The object of the study is the lexicographic sources of the 19-th century, namely the Tatar-Russian dictionaries by I. Giganov (1801), A. Troyansky (1835), N. Ostroumov (1892), K. Nasyri (1878), M. Yunusov (1900). The study used linguistic descriptive, comparative-historical, comparative methods and partially the techniques of etymological analysis. The thematic range is quite diverse and covers various socio-political, socio-cultural and everyday spheres: household items: munchala, ponar; names of buildings: matcha, mich; agricultural items: bitch, kamyt; educational supplies: card, vacation; military vocabulary: drushka, pristul; the vocabulary related to the financial sector: cash desk, bank; legal terms: shtrau, sunt.The invariability, stability and preservation of most lexical units in the modern language suggests that the most frequent words were recorded in these lexicographic monuments of the period under study, i.e. the main lexical fund of the Tatar language with Russian-European borrowings.

Meeting of obstetric and gynecological societies. Protocol No. X. Administrative meeting on February 16, 1895

It was chaired by V. I. Stolts.1) Protocols Nos. VIII and IX were read and approved.2) The revision committee of the members of Goraiskaya, Zamshin and Frank reported to the Company that during the revision of the cash desk, the last one was found by them in full order.3) Revision commission from members of Eberman, Vasten and A.R. Fisher reported to the Society that the receipts and expenditures and, in general, all the bookkeeping of the editorial office of the "Journal of Obstetrics and Women's Diseases", for the expired 1894, were kept correctly. The reporting financial year, concluded with a cash balance in the size of two hundred sixty seven rubles 32 kopecks (267 rub. 32 kop.).

Settlements with other debtors: features of accounting in institutions

The article discusses some types of settlements with other debtors, and which accounts in the accounting of a budget institution reflect other settlements with debtors. The article analyzes the legislative acts in terms of operations for calculating budget and Autonomous institutions with suppliers on the amounts of VAT presented by them, the specifics of accounting for input VAT, VAT from the received advance on the account 210 10. Cash transactions that are received at the cash Desk from the personal account and their accounting on the account 210 03 “Settlements with the financial authority on cash” are considered. An example of accounting for receiving funds to the institution’s cash register is given. Settlements with other debtors under the account 210 06 “Settlements with the founder” are considered. The article considers the reflection of the indicator of the book value of particularly valuable property and the rules for its adjustment when changing.

In Patient Department Services at a Private Super Specialty Hospital of a Metrocity

Introduction: A patient’s episode of care should be planned before his/her admission and should take account of the entire “journey” up to and after discharge from hospital. Patients and their care-giver should be partners in this planning. Pre-admission assessment should be a standard requirement for all elective admissions. The anticipated length of stay for elective admissions should be indicated as early as possible to facilitate scheduling. Discharge plans agreed between the hospital and a key worker in primary care, discharge planning that commences on day of admission. Objectives • To study the admission process. • To study the discharge process. Methodology: A cross-sectional study was conducted in a private super specialty hospital of a metrocity. A check list was prepared for various desks of the hospital such as admission desk, discharge desk, cash desk, billing desk, etc. Also, descriptive data was collected from various departments. Observation andResults: The various sources of admission to hospital were: direct admission, general OPD, emergency department and consultants’ clinic. Registers maintained at the Admission desk: Handover Book, Admitted Patient Register, Bed management Register, Announcement Register, OT Register, Briefing Register, Counselling Register. Discharge Process: On being advised discharge, the billing prepares the patient bill in two copies. Process of discharge is initiated after administration/ consultant advice. A detailed discharge summary covering investigation reports, treatments given and advice on discharge will be provided by the attending doctor and it will be given to the patient at the time of discharge. Charges for the full day on the day of admission are applicable irrespective of time of check in. Patient is discharged after the payment of the bill. Recommendations: There should be a hanging bold-written signage for insured patients, strict adherence to the visiting hour timings. More number of staff needs to be deployed in the billing department as because of staff crunch the billing gets delayed. Discharges must be pre-decided so that the nurses get sufficient time to prepare the patient file.

Кадровый состав барнаульского Отделения контроля и кассы Министерства императорского двора в 1870-е гг.

The article is devoted to the analysis of the personnel policy which is carried out in the 1870s by the Ministry of the Imperial Court concerning the Department of Control and Cash Desk in Barnaul. The author focuses the attention on the reconstruction of staff of Department of Control and Cash desk on the basis of staff list of 1871. The research reveals the officials holding the establishment posts from 1871 to 1881. The officials who were not connected with Altai were appointed to the highest positions. Other positions were taken by Altai officials. Static character became the main principle at realization of the staff list of 1871. It was aimed at keeping the auditors and other officials at their posts. In practice promotion happened in exceptional cases. At selection of officials the management paid paramount attention not only to the level of the preparation but to the potential of candidates. Keeping their posts for a long time they could demonstrate gradual professional improvement. The author comes to a conclusion that such personnel policy was explained by the need to strengthen and stabilize activity of newly created Department of Control and Cash desk.DOI 10.14258/izvasu(2017)5-01

Expert video-surveillance system for real-time detection of suspicious behaviors in shopping malls

Expert video-surveillance systems are a powerful tool applied in varied scenarios with the aim of automatizing the detection of different risk situations and helping human security officers to take appropriate decisions in order to enhance the protection of assets. In this paper, we propose a complete expert system focused on the real-time detection of potentially suspicious behaviors in shopping malls. Our video-surveillance methodology contributes several innovative proposals that compose a robust application which is able to efficiently track the trajectories of people and to discover questionable actions in a shop context. As a first step, our system applies an image segmentation to locate the foreground objects in scene. In this case, the most effective background subtraction algorithms of the state of the art are compared to find the most suitable for our expert video-surveillance application. After the segmentation stage, the detected blobs may represent full or partial people bodies, thus, we have implemented a novel blob fusion technique to group the partial blobs into the final human targets. Then, we contribute an innovative tracking algorithm which is not only based on people trajectories as the most part of state-of-the-art methods, but also on people appearance in occlusion situations. This tracking is carried out employing a new two-step method: (1) the detections-to-tracks association is solved by using Kalman filtering combined with an own-designed cost optimization for the Linear Sum Assignment Problem (LSAP); and (2) the occlusion management is based on SVM kernels to compute distances between appearance features such as GCH, LBP and HOG. The application of these three features for recognizing human appearance provides a great performance compared to other description techniques, because color, texture and gradient information are effectively combined to obtain a robust visual description of people. Finally, the resultant trajectories of people obtained in the tracking stage are processed by our expert video-surveillance system for analyzing human behaviors and identifying potential shopping mall alarm situations, as are shop entry or exit of people, suspicious behaviors such as loitering and unattended cash desk situations. With the aim of evaluating the performance of some of the main contributions of our proposal, we use the publicly available CAVIAR dataset for testing the proposed tracking method with a success near to 85% in occlusion situations. According to this performance, we corroborate in the presented results that the precision and efficiency of our tracking method is comparable and slightly superior to the most recent state-of-the-art works. Furthermore, the alarms given off by our application are evaluated on a naturalistic private dataset, where it is evidenced that our expert video-surveillance system can effectively detect suspicious behaviors with a low computational cost in a shopping mall context.

Citizens’ Satisfaction with Tariffs and Methods of Payment for Services Provided by Local Public Authorities. Empirical Evidence in Romania

Abstract In the context of a sharp decrease in the citizens’ standard of living, and of the increase in unemployment and the need to upgrade local infrastructure, public authorities throughout the country face some major challenges. On the one hand, they have to ensure the cash flow needed to support current and new investments and, on the other hand, manage properly the local tax and duty receipts. As the international visibility of localities cannot be increased unless thoughtful and well-funded investment plans are implemented to remediate local infrastructure, local public authorities must see that citizens are still satisfied with the level of taxation and the public services provided. Local public authorities must prove fully responsible with the public money and grant low-income people the possibility to pay taxes by installments. Additionally, they must innovate, granting citizens various methods of payment of taxes and duties due: at the cash desk, through bank transfer or by credit card. Within the research conducted among local public authorities in Transylvania, the authors attempt to highlight to what degree these objectives are implemented in localities studied by decision-makers, as well as citizens’ degree of satisfaction with these objectives.

Consumer perceptions and functional evaluations of cash desk types in the clothing retail context

Purpose – The purpose of this paper is to focus on assessing consumer perceptions and functional evaluations of store cash desks (Flat, L- and U-shaped) in the clothing retail context. Design/methodology/approach – To test the assumption that relationships exist between various types of cash desks and consumer perceptions and functional evaluations, a study was devised using digital pictures of three types of cash desks hypothetically located in a large store. Findings – Results based on semantic differential and functional items show that consumers expressed a more positive perception of flat than of L- or U-shaped cash desks. Men evaluated the store cash desks more positively than women overall. Managerial implications are discussed and directions for future research are proposed. Originality/value – This paper reveals a significant relationship between cash desk type and consumer perceptions and functional evaluations of cash desks. The results of the work suggest that retailers and designers may be able to easily make stores more attractive to consumers by installing flat cash desks.

Интерактивная система поддержки принятия решения по выбору бытовой упаковки на основе анализа жизненного цикла в экологическом маркетинге

Any production interacts with environment at all stages of this production’s existence, beginning from resources development for manufacture and finishing to utilization or secondary processing. The ISO 14 040 standard "Life Cycle Assessment" allows describe completely this interaction and already on received information basis formulate recommendations related to change of studied production’s manufacture, operation and utilization processes. In presented paper the life cycle assessment is considered on the example of cash desk packing made of plastic of various types, paper and fabric. It has been shown that only the life cycle assessment allows make an eco-friendly packing choice that is inflicting the minimum harm to environment.

Performance of Protective Doors and Windows under Impact and Explosive Loads

Experimental bullet-proof investigations for two types of steel protective doors under comparative perforation tests using various bullets shot from short and long typical fire-arms are presented. Protective windows are tested under soft impact of 30 kg mass and under aerial shock wave from explosion of an explosive blowing charge (aluminum cash desk windows) and a fuel-air mixture (steel protective windows of warship). The structural material of door leaves used is Polish standard building steel, while the window leaves - Polish architectural protective glass of P4A class in cash desk windows and duplex hardened glass in warship windows.

Perceptions on the use of pricing strategies to stimulate healthy eating among residents of deprived neighbourhoods: a focus group study

BackgroundPricing strategies are mentioned frequently as a potentially effective tool to stimulate healthy eating, mainly for consumers with a low socio-economic status. Still, it is not known how these consumers perceive pricing strategies, which pricing strategies are favoured and what contextual factors are important in achieving the anticipated effects.MethodsWe conducted seven focus groups among 59 residents of deprived neighbourhoods in two large Dutch cities. The focus group topics were based on insights from Rogers' Diffusion of Innovations Theory and consisted of four parts: 1) discussion on factors in food selection; 2) attitudes and perceptions towards food prices; 3) thinking up pricing strategies; 4) attitudes and perceptions regarding nine pricing strategies that were nominated by experts in a former Delphi Study. Analyses were conducted with Atlas.ti 5.2 computer software, using the framework approach.ResultsQualitative analyses revealed that this group of consumers consider price to be a core factor in food choice and that they experience financial barriers against buying certain foods. Price was also experienced as a proficient tool to stimulate healthier food choices. Yet, consumers indicated that significant effects could only be achieved by combining price with information and promotion techniques. In general, pricing strategies focusing on encouraging healthy eating were valued to be more helpful than pricing strategies which focused on discouraging unhealthy eating. Suggested high reward strategies were: reducing the price of healthier options of comparable products (e.g., whole meal bread) compared to unhealthier options (e.g., white bread); providing a healthy food discount card for low-income groups; and combining price discounts on healthier foods with other marketing techniques such as displaying cheap and healthy foods at the cash desk.ConclusionThis focus group study provides important new insights regarding the use of pricing strategies to stimulate healthy eating. The observed perceptions and attitudes of residents of deprived neighbourhoods can be integrated into future experimental studies and be used to reveal if and how pricing strategies are effective in stimulating healthy eating.

Report of the Treasurer of the Society of Physicians at the Imperial Kazan University for 1913 to the general annual meeting of the members of the Society

By January 1-th, 1913 the cash desk of the Company consisted of the following amounts: 1) according to the book 201 1400 rubles of states, rent, 2) according to the book 68530 535 rubles 39 k., 3) according to the book. 60237 599 RUB 49 k. And in the hands of the Treasurer 85 rubles 36 k .; only 2620 p. 24 k .. In the course of the expired 1913 1125 rubles were received at the cash desk of the Company. 46 kopecks; the main income items, as in previous years, were membership fees and benefits from the Ministry in the amount of 300 rubles; of 149 members donated 119 members; Art. b. % of those who did not make membership contributions 20. %% on capital invested in the State Bank amounted to 127 rubles 46 kopecks; such a large amount of% is explained by the fact that in 1913% for 1912 was assigned.