Quality Of Information Support Research Articles

A Smart Application Frame of Remote Sensing in Non-grain Production Data Governance

Abstract. This study addresses the intricate challenges encountered in the data governance process of Non-grain Production (NGP) on Arable land. This involves managing data from diverse sources, with varying accuracies and formats, and utilizing multiple specialized software tools. An object-oriented approach is adopted to encapsulate experiential knowledge related to the data and associated processing methods, thus creating an Application Knowledge Body Model (AKBM). This model acts as a conduit between users and computational resources, encompassing various types of data and their corresponding processing and analysis methods. Moreover, by employing model inference techniques to devise methods for transitioning from raw data models to target models, a foundation is laid for the accumulation, sharing, and intelligent application of expertise on data, methods, models, and knowledge.The application examples demonstrate that users can directly construct new solutions containing relevant data and associated processing methods, rather than grappling with a multitude of data files and complex specialized software when encountering novel challenges. This promotes collaborative development in data governance on geospatial big data platforms, significantly enhancing governance efficiency, improving the quality of information support in NGP cultivation management, advancing current technological capabilities, and fostering the progression of related technologies.

Information support for management of energy-saving economic development of enterprises

Purpose. Formation of theoretical and methodological approaches to structuring information provision and assessing its significance for achieving energy-saving economic development of enterprises. Methodology. In the research process, the following methods were used: economic-mathematical modeling, grouping, generalization, system analysis, etc. Findings. The conditions under which energy-saving economic development takes place at enterprises have been formalized. Methodological principles of quantitative and qualitative assessment of the level of such development are proposed. The array of information necessary for managing the energy-saving economic development of enterprises is structured. Based on a sample of 150 Ukrainian enterprises that consume natural gas, the level of energy-saving economic development is assessed. The importance of information management of this development is substantiated. Originality. The methods for grouping the types of economic development of the enterprise by highlighting a new classification characteristic, namely: the nature of the relationship between the change in the value of a certain financial and economic result of the enterprise’s activity and the change in its consumption of a certain type (types) of energy resources, have gained further development. Methodological principles for assessing the impact of the quality of information support on the performance of enterprises have been improved through the substantiation of the approach, which determines the impact of the completeness of information support for the management of energy-saving economic development of enterprises on its level. An approach to structuring an array of information for managing energy-saving economic development of enterprises is proposed, which, unlike the existing ones, involves taking into account the hierarchical nature of the array of data. Practical value. The obtained results can be used by enterprises when evaluating the dynamics of their economic results in comparison with changes in the amount of consumption of energy resources and when forming information support for the management of energy-saving economic development.

Інформаційне забезпечення планування діяльності державних підприємств в умовах економічної невизначеності

Introduction. The period of economic uncertainty has led to the globalization of fiscal risks, which is marked by a significant decline in budget revenues and the intensity of economic processes in general. The deterioration in the performance of state-owned enterprises played an important role in this. Problem Statement. The need to mitigate fiscal risks arises at the planning stage of business entities' activities, which requires reliable and relevant information support. Purpose. Assessment of the impact of state-owned enterprises on the planned indicators of the state budget and study of the information basis for the formation of a financial plan as a source of data for managing fiscal risks in the context of the COVID-19 pandemic. Methods. General scientific and special methods of cognition are used: analysis, synthesis, grouping, averages and relative values, coefficient analysis, comparison, modeling, generalization. Results. The most vulnerable type of state budget revenues to the effects of the COVID-19 pandemic was the receipt of part of the net profit of state-owned enterprises and dividends on the state share. It is determined that one of the key information bases for managing fiscal risks is the financial plan of state-owned enterprises. It is substantiated that retrospective and prospective information for the formation of the financial plan is produced in the accounting system, which ensures the identification and systematization of data on the types of taxes and the amount of payments incurred. The information is grouped by functional basis, which makes it possible to structure the sources of planning at the national and micro levels and will help to improve the quality of information support for fiscal risk management to offset the negative impact of the COVID-19 pandemic on the performance of budget revenues. Conclusions. The COVID-19 pandemic has had a significant negative impact on the planning process of state-owned enterprises and the stability of the state budget revenues. The key source of information for fiscal risk management at all stages of the budget process is reliable and valid accounting and reporting data and indicators.

Цифровизация учетно-контрольных процессов в организациях малого бизнеса как фактор повышения их информационной прозрачности

The author proposes an algorithm for determining the level of “digital maturity” of accounting and control processes in small businesses and justifies the feasibility of achieving a high level to improve the quality of information support for managing a small enterprise and its business processes, as well as to ensure information transparency of small businesses in the Russian Federation

Mineralogical Analysis of Iron Ore Using Ultrasonic Wave Propagation Parameters

Abstract Availability, relative simplicity and low cost, combined with ever-increasing capabilities, have led to a significant increase in the use of ultrasonic measurements of mining process variables in recent times. The scope of application varies from the study of the characteristics of raw materials and products of its processing to the operational assessment of the current parameters characterising the state of the process equipment. The purpose of this study is to develop methods for obtaining information about the characteristics of mineral raw materials as a result of ultrasonic logging of wells in a rock mass. The proposed approach makes it possible to improve the quality of information support for the management of technological processes of mining and processing of ore and thereby improve the quality of products supplied to the metallurgical stage and reduce overall production costs.

On the mechanism for improving accounting and reporting of subordinate educational institutions of the Ministry of Culture of the Russian Federation

Subject. This article analyzes the processes and phenomena associated with the justification of the need to develop and use a mechanism for improving accounting and reporting of subordinate educational institutions of the Ministry of Culture of the Russian Federation. Objectives. The article aims to show the need to develop a mechanism for improving accounting and reporting, using the case of subordinate educational institutions of the Ministry of Culture of Russia, and substantiate the advantages of its use to improve the quality of information support for users. Methods. For the study, we used the methods of analysis, synthesis, comparison, modeling, case study, etc. Statutory documents in the field of regulation of accounting and reporting in budgetary organizations, factual materials, as well as the opinions of experts and practitioners were used as a methodological basis. Results. The article defines the essence of the concept of Mechanism for Improving Accounting and Reporting and the algorithm for its development. It justifies the need to use this mechanism to more fully meet the information requests of users of accounting information and reduce the time and money spent on its compilation. Conclusions and Relevance. The current system of accounting and reporting of budgetary educational institutions does not provide adequate quality of information support to users of financial statements, causes a decrease in the effectiveness of management decisions, and unjustified time and money costs. The presented mechanism can be used to develop appropriate domains in the Electronic Budget system and adapted to the features related to the goals and organizational specifics of State-funded institutions, and thus, can contribute to improving the quality of information support for users and reducing time and money costs for these purposes.

Distributed processing of radar information in airspace surveillance systems

The work is dedicated to the analysis of the quality of combining assessments of the radar signals and airborne objects detections in the implementation of distributed processing of radar information of airspace surveillance systems. The main sources of radar information about the air situation in the airspace control system are primary surveillance radars, secondary radar systems and identification systems on the basis of "friend or foe". It should be noted that the analysis of the information security of single-position radars shows their vulnerability in a wide range of unintentional and intentional interference, as well as determining their location. This is due to the ease of detection of the emitting transmitter of the probing signal in single-position radars. It led to the main disadvantage of single-position radars – low noise immunity and low survivability. The transition to a network of radar systems can significantly reduce the impact of deliberately directed interference. It also allows the use of methods for distributed processing of radar information in airspace surveillance systems.
 Analysis of the effectiveness of information support algorithms based on distributed processing of radar information of airspace surveillance systems, taking into account the final result, makes it possible to detect airborne objects using a packet of binary-quantized signals, taking into account two algorithms for combining detection results: channel accumulation and combining results; association of channel solutions and accumulation. It shows following: – the quality of consumer information support based on the proposed structure is much higher compared to the used radar information processing structure; the quality of information support for consumers has the best performance when using the signal processing method based on the accumulation of signals with the subsequent combination of detection results; the availability factor of the aircraft transponder significantly affects the quality of information support, already at P0<0.9 the use of integer logic for combining detection information is undesirable.

Synthesis and analysis of the trace detector of air objects of an interrogating radar system

The paper considers the features of tracking air objects in existing information networks of radar systems for monitoring airspace. It is shown that the tracking is carried out according to the information of the primary radar surveillance systems, and the secondary radar surveillance systems are used as sources of additional radar information. But the transition to automatic dependent surveillance implies the mandatory use of only request radar surveillance systems. Therefore, the problems of formulating methods and algorithms for tracking air objects based on information from secondary radar surveillance systems are relevant. The specifics of the construction and operation of secondary radar surveillance systems differ significantly from primary radar surveillance systems. The work carried out the synthesis and analysis of the structure of the tracks detector of air objects by interrogating radar systems for monitoring the airspace, namely: a comparative analysis of the quality of identifying the tracks of air objects was carried out; the quality of information support to consumers of the airspace control system with the proposed structure was improved in comparison with the used information processing structure; it is shown that the quality of information support for consumers has more preferable indicators when using the signal processing method during acquisition with subsequent information merging; the influence of the readiness factor of aircraft transponders of interrogative radar systems on the quality of information support for consumers of the airspace control system was evaluated.

Broadening options to analyze small business' financial results

Subject. This article deals with the issues of extending tasks and opportunities, and improving methodological approaches to the analysis of financial results of a small wholesale enterprise. Objectives. The article aims to develop recommendations to improve methodological approaches to the analysis of financial results for a small wholesale enterprise. Methods. For the study, we used analysis, generalization, comparison a case study method, and the methods of substitution, relative and absolute data values, and the tabular and graphical ones. Results. The article defines the role and capabilities of analyzing financial results in improving the efficiency of small enterprise activities, and offers recommendations for improving methodological approaches to such analysis, helping compare the indicators obtained during the analysis with similar indicators of competing companies. Conclusions and Relevance. The author-developed proposals for improving methodological approaches to the analysis of financial results will help improve the quality of information support for management decisions aimed at finding reserves for improving the efficiency of financial and economic activities of a small enterprise. The results of the study can be useful to a wide range of readers interested in analyzing the financial results of a small business.

The Dilemma of Information Overload: A Review of Literature from Accounting and Finance Related Studies

Purpose: Advancements in information and communication technologies enable the production of a mass amount of data and information. Do more information support quality decision-making? It is a dilemma. The purpose of this study is to address the findings related to information overload and discover potential research gaps. Design/Methodology/Approach: This paper aims to analyze the nature and trends of literature on information overload in the field of accounting and finance from 2017 to 2021 by adopting a systematic literature review approach. As a result of bibliometric analysis from the selected peer-reviewed journals, this paper shed light on 83 research papers for the review process. Findings: The current study finds an increasing trend of studies focusing on information overload issues in corporate reporting. Results portray that since corporate reports are the critical communication bridge between entities and their stakeholders, disseminating unclouded, coherent and transparent information through the reports is very important to facilitate users and decision-makers. Stakeholder perception studies on content, length, and readability of financial and non-financial information disclosures in the annual reports are suggested for future research endeavors. Originality: This study originates the point where the causes of information overload literally become a burden for effective decision-making. Thus, the finding of this study will be useful for both preparers and users of information in managing both financial and noninformation and help future researchers to spot gaps for upcoming research.

DEVELOPMENT OF THE DICTIONARY STRUCTURE FOR THE CHAT-BOT OF EDUCATIONAL SERVICES CATALOG OF THE HIGHER EDUCATION INSTITUTION

The aim of this article is to develop a dictionary structure for a chatbot of educational services catalog of the higher education institution. The quality of information support for consumers of educational services depends on the timeliness and reliability of the information provided. If the World Wide Web user does not receive information from official sources of the higher education institution (HEI), this may cause a negative impact on the information system of the higher education institution. The motivational intentions of the official web resources users of the higher education institution in thematic requests to the chatbot correspond to specific sections in the educational services catalog of the higher education institution. Therefore, the lexical selection of motivational intentions, which are characterized by keywords in the thematic query, makes it possible to clearly formulate/correct the completeness of the provision of relevant information. This will make it possible to rationally use the communication process between higher education institution and educational services consumers. As a result of the research, the structure of the lexical content of the dictionary for the chatbot of the educational services catalog is proposed, taking into account the peculiarities of the formation of users information needs from official web resources of the higher education institution. Each thematic request to the proposed chatbot is characterized by a set of keywords that correspond to certain sections of the educational services catalog of the higher education institution. The importance of these keywords are determined by the weighting factor, which shows the relevance of the thematic query to the section of the educational services catalog. For this, a statistical indicator was used, which evaluates the keywords in the query and reduces the importance of common words. The results of the research are applied and can be used for effective communication between the higher education institution and consumers of educational services using HEI’s official resources for effective planning of educational services.

FORMATION OF REQUIREMENTS FOR THE QUALITY OF INFORMATION SUPPORT OF THE STANDARDIZATION SERVICE IN THE ORGANIZATION

The article discusses the features of improving the quality of information support for standardization services in organizations. The existing problems of information support of standardization services in organizations are analyzed. The necessity of forming a list of unified requirements for the quality of information support of the standardization service in the organization is determined. A model of accounting requirements for the quality of information support of the standardization service in the organization has been developed. Based on the collection and analysis of the opinions of actual consumers, a list of unified requirements for the quality of information support of the standardization service in the organization has been developed.

Система снижения технологических потерь промышленного предприятия

Improving the quality of information support for the process of reducing losses in the value stream of an industrial enterprise is one of the key tasks of effective management. The solution of this problem becomes possible under the condition of a significant reform of the methodological base used, including clarification and changes in the terminological series, approaches to the classification of production losses, ways of forming information flows, etc. The main results of the study are the techniques and methods of planning and rationing work developed by the author, aimed at a balanced, economically justified restriction of the expenditure of basic raw materials and materials. The methodological basis of the technology of this work was a set of tools for limiting, mapping, monitoring and internal reporting, which make it possible to identify losses in a timely manner and inform management decision makers about it in real time.

Processing of information from networks of airspace surveillance radar systems

The presented paper examines the principles and methods for processing of information from airspace surveillance radar networks. Information technologies allow implementing automatic collection, processing, storage, transmission and issuance of radar information to users. In this work, the synthesis and analysis of the optimal structure of the interstage processing of signal data and radar information of primary processing in the network of airspace surveillance radar systems is carried out. The quality of information from radar networks of airspace surveillance systems affects almost all indicators of the quality of the radar systems network functioning. The stages of radar information processing in radar systems networks are analyzed. The importance of specifying the above stages for creating a complete picture of the air situation in the area of responsibility is shown. To improve the quality of information support for consumers, a network of radar systems requires information processing at all stages. At each stage of information processing, information processing quality indicators were analyzed. This made it possible to show that the staged implementation of information processing, on the one hand, simplified the optimization of processing within each processing stage, but on the other hand, it made it difficult to carry out compatible optimization of both the detection of an aerial object and the measurement of the coordinates of an aerial object. The synthesized structure of processing radar information of the network of radar systems of airspace surveillance, which in its turn made it possible to carry out interstage optimization of processing of both signal data and primary processing information. Calculations have shown that the method of information processing, in which the combination of information is carried out at the level of decision-making on the detection of airborne objects in each signal data processing channel, has some advantages in the quality of information processing of the network of radar systems compared to the one currently used. time option combination information at the stage of signal processing. At the same time, for the method of combining information at the level of decision-making about the detection of aerial objects, the flow of transmitted information to the joint processing point is significantly reduced. All this allows improving the quality of information processing in the airspace control system.

MODERN INFORMATION SYSTEMS ON THE UKRAINIAN FREIGHT TRANSPORTATION MARKET

Purpose. At present, the efficiency of supply chains significantly depends on the quality of information support of the transportation process. Modern information technologies in transport should provide the ability to quickly place and search for transportation orders, select carriers' offers by rolling stock parameters, price, transportation history, allow the interchange of electronic data between transportation process participants, solve the problems of accounting, analysis and optimization of the transport process. In this regard, a study of the functionality and experience of using information technologies in order to increase the efficiency of rail and road freight transportation in Ukraine was carried out. Methodology. Methods of analysis and synthesis were used to study the basic functionality and experience of using information systems in the organization of freight transportation by rail and road transport in Ukraine. Results. The transport system of Ukraine is characterized by significant volumes of cargo transportation by rail and road. At the same time, there are a lot of information systems and software products on the domestic market that have wide functionality and good practice of using them to solve the problems of organizing transportation and optimizing the transport process. Scientific novelty. The results of the analysis of the functionality and practice of using modern information technologies to provide the freight transportation make it possible to carry out a scientific and economic justification for the choice and application of software products and systems for organizing and improving the efficiency of the transport process. Practical significance. The presented research results can be applied in solving the problems of organizing and optimizing the process of freight transportation by rail and road transport in Ukraine.

Організаційно-методичні аспекти нефінансового звітування підприємств в Україні в умовах воєнного стану

Introduction. In the conditions of martial law, the issues of the quality of information support for decision-making both at the state and at the enterprise level are becoming increasingly important. In parallel with solving the issue of spreading the practice of corporate social responsibility among businesses in Ukraine in the context of implementing the sustainable development concept and compliance with EU directives, there is a problem of information support for enterprises under martial law. Problem Statement. In Ukraine, a number of organizational and methodological aspects of forming and submitting non-?nancial reports remain unresolved, including improving the mechanism for collecting and processing data on non-?nancial reports of enterprises through the introduction of an electronic submission format, providing methodological assistance to enterprises in disclosing information. Purpose. To identify key areas for further improvement of organizational and methodological support for the preparation and submission of non-?nancial reports by Ukrainian enterprises under martial law. Methods: bibliographic analysis, analysis, generalization. Results. The study was conducted in stages: the analysis of current changes and initiatives in EU legislation concerning the disclosure of non-?nancial reporting; the study of organizational measures for submission of non-?nancial reports by enterprises, enshrined in EU directive requirements; the formulation of proposals for further improvement of organizational and methodological support for the preparation of reports on the management of Ukrainian economic entities. Conclusions. The hypothesis presented in the paper is proven, but the introduction of electronic format for the submission of non-?nancial reports by enterprises, including in martial law and post-war recovery, is preceded by signi?cant methodological work and the development of institutional support. It should be noted that the introduction of the electronic reporting format as one of the tools to manage martial law risks is only one element of the national infrastructure of non-?nancial reporting, which, according to international practice, includes: methodology of non-?nancial reporting by companies, including reports on Sustainability; methodological support for information disclosure.

Методические аспекты развития управленческого учета по бизнес-процессам и этапам жизненного цикла продукта

The author’s interpretation of the economic category “information support of management accounting” is proposed. The features of the activity of manufacturing industries that affect the functioning of the accounting system are revealed. A list of standard calculation articles of boiler production has been formed. A system of cost accounting and cost calculation has been developed, which allows forming the financial result of individual stages of the product life cycle in manufacturing industries, as well as determining the cost of implementing business processes. The recommendations presented in the paper are aimed at improving the quality of information support for economic entities engaged in manufacturing, in particular, identifying the profitability of implementing certain business processes, making decisions on the transformation of the management and financial structure, as well as drawing up a strategic plan for updating the range of boiler-building products.

Comparative analysis of methods for determining the air objects’ coordinates using wide-area multilateration systems

The presented work considers the place and role of wide-area multi-position airspace surveillance in the information support of airspace control and air traffic control systems. Classification of methods for estimating the coordinates of air objects using various primary measurements of the parameters of received signals in multi-position observation is given. A quantitative assessment of the accuracy in determining the air objects’ coordinates by the considered methods is also given. The capabilities of wide-area multi-position surveillance systems increase significantly when using the principles of constructing a secondary surveillance radar as a non-synchronous network, and an aircraft responder as an open single-channel queuing system with servicing the first correctly received request signal. An unauthorized request from an aircraft responder makes it possible to switch from completely passive methods for detecting and determining the coordinates of an air object to active-passive ones, which provide an increase in the accuracy of solving a coordinate task by dozens of times while maintaining the energy secrecy of a wide-area multi-position observation system. It is shown that the use of active and passive methods for constructing wide-area multi-position observation systems makes it possible to implement goniometric, difference-range, goniometer-range, total-range and goniometer-total-range methods for determining the coordinates of an air object. This increases significantly the number of options for estimating the coordinates of an air object. As a result, it allows improving the quality of information support for users by choosing the optimal method for estimating the coordinates of the observed air objects using various primary measurements of the received signals parameters.

Development of a methodology for quantitative determination of information security quality indicators

At the moment high-tech enterprises often have to make decisions on the application of new methodologies, technologies or development tools for the modernization of information technologies. To make such a decision, it is necessary to choose a methodology for assessing the quality of information support. One of the common problems of any evaluation is the choice of evaluation criteria. This article proposes an approach to the quantitative determination of information security quality indicators by the differential method, which is based on the determination of relative values. The developed technique can be used in various high-tech optoelectronic enterprises.

Tools Aimed at Improving the Quality of Information Support of Management in Conditions of Digitalization

The article analyzes the term ‘digitalization’, identifies its specific features implying that this term, in spite of transformations due to complexity of tasks being resolved, does not lose its initial meaning. On the contrary, it was supplemented by new features that do not contradict to the primary definition but make it more topical in view of current objectives. On the basis of obtained results the term ‘information support of management’ was specified. At the present stage of society development the notion of information for providing optimal managerial decision should be understood as the information received by processing such volumes of data, which cannot be processed directly by person. The author shows the use of artificial neuron networks to provide the information support of management. The article substantiates that in order to improve the quality of management in the current conditions it is possible to use tools meant for analyzing big data. It is underlined that we can use data from different sources, internal and external ones. Reliability of these findings was demonstrated by processing the vacancy sample at enterprises of steel-making industry. The author confirmed an opportunity to improve the quality of information support of management through getting new information by using visualization of structured data.