CONSOLIDATED FINANCIAL STATEMENTS AS THE BASIS OF RELIABLE INFORMATION ON THE ACTIVITY OF INTEGRATED CORPORATE STRUCTURES OF UKRAINE

The research presents an algorithm for comparative analysis of the integrated corporate structure reporting including three stages. The proposed algorithm for comparative analysis has been tested on the example of the consolidated financial statements of sub-holding of the industrial and financial group, the financial statements of one of the main asset parent companies in Ukraine and a subsidiary of the sub-holding. It has been established that users cannot make proper conclusions and take decisions in a comprehensive way basing upon information provided in public financial reports.

Fundamental Elements of Transition Program Design

Adult learners require supports and services to help them successfully transition into taking on the demands and expectations of college students. Transition programs have grown in popularity as a means to aid adult learners as they transition to higher education. Unfortunately, previous research on adult learner participation in transition programs is limited in its scope and depth. There is a need to understand how to develop transition programs to best support adult learners. Drawing on interviews and observation, this narrative study investigates program details about the funding structure, reporting measures, and development of the researched transition program. I identify fundamental elements for effective transition program design that align with adult education and transition theory. This research also points to the importance of connecting adult learners to institutions to give them a sense of mattering to the university.

A Novel Computational Method to Reduce Leaky Reaction in DNA Strand Displacement

DNA strand displacement technique is widely used in DNA programming, DNA biosensors, and gene analysis. In DNA strand displacement, leaky reactions can cause DNA signals decay and detecting DNA signals fails. The mostly used method to avoid leakage is cleaning up after upstream leaky reactions, and it remains a challenge to develop reliable DNA strand displacement technique with low leakage. In this work, we address the challenge by experimentally evaluating the basic factors, including reaction time, ratio of reactants, and ion concentration to the leakage in DNA strand displacement. Specifically, fluorescent probes and a hairpin structure reporting DNA strand are designed to detect the output of DNA strand displacement, and thus can evaluate the leakage of DNA strand displacement reactions with different reaction time, ratios of reactants, and ion concentrations. From the obtained data, mathematical models for evaluating leakage are achieved by curve derivation. As a result, it is obtained that long time incubation, high concentration of fuel strand, and inappropriate amount of ion concentration can weaken leaky reactions. This contributes to a method to set proper reaction conditions to reduce leakage in DNA strand displacement.

Internationalising Business and Reporting by Geographical Area

Internationalisation is a rational response to the threat posed by foreign competition. A company's development via internationalisation is not sufficient for long term profitability. Further changes are needed in management control that include management processes, organisational structure, reporting system, and Enterprise Resource Planning. This paper considers only changes related to the reporting system required to supply reports by geographical segment (both for management control and for external financial reporting). Disclosing reports per geographical segment increases the confidence of the financial markets and, thus, should reduce the cost of equity and interest rate of loans. After illustrating the concept of geographical subsystems, we discuss the advantages of space-time segmentation for the definition of operating segment by geographical areas, and the criteria used for segmentation.

SimCon: the development and implementation of a simulation-based project control methodology

A project control methodology that employs computer simulation is presented. Strategies presented and discussed include creating a production-based hierarchical project breakdown structure, reporting by exception, and additions to CYCLONE that make it possible to track and compare budgeted production against actual production for multiple processes and continually link repetitive processes. The prototype is illustrated through a case study building project.Key words: simulation, control, planning, estimating, production reports, hierarchical project breakdown.