66 research outputs found
Development of a Process for Detecting Inconsistencies between Financial Statements and Financial Transactions (Deals) Aimed at Identifying Signs of Money Laundering
The problem of money-laundering is still valid in the Russian Federation. With the increasing role of the State in the economy, this question becomes particularly significant. Of course, monitoring of the funds movement plays a significant role, in particular, for companies, recipients of budgetary funds, including providers of the State Defense order (GOZ).To date, there is no generally accepted method, which would allow a high degree of probability to identify signs of money laundering.This article first describes how to detect signs of money-laundering on the basis of a comparison of the data of financial statements with bank operations data.Elaborated process was tested on the example of relevant data of thirty businesses complying with orders under the contracts with the Ministry of Defence of the Russian Federation in 2013.On the basis of the obtained results recommendations for the improvement of the elaborated process were formulated and the scope of its possible use was identified. Keywords: money laundering, the process approach, fraud, financial reporting
Status of the GAMMA-400 Project
The preliminary design of the new space gamma-ray telescope GAMMA-400 for the
energy range 100 MeV - 3 TeV is presented. The angular resolution of the
instrument, 1-2{\deg} at E{\gamma} ~100 MeV and ~0.01^{\circ} at E{\gamma} >
100 GeV, its energy resolution ~1% at E{\gamma} > 100 GeV, and the proton
rejection factor ~10E6 are optimized to address a broad range of science
topics, such as search for signatures of dark matter, studies of Galactic and
extragalactic gamma-ray sources, Galactic and extragalactic diffuse emission,
gamma-ray bursts, as well as high-precision measurements of spectra of
cosmic-ray electrons, positrons, and nuclei.Comment: 6 pages, 1 figure, 1 table, submitted to Advances in Space Researc
Deuteron spectrum measurements under radiation belt with PAMELA instrument
Abstract In this work the results of data analysis of the deuteron albedo radiation obtained in the PAMELA experiment are presented. PAMELA is an international space experiment carried out on board of the satellite Resurs DK-1. The high precision detectors allow to register and identify cosmic ray particles in a wide energy range. The albedo deuteron spectrum in the energy range 70 – 600 MeV/nucleon has been measured
Phenomenological model of surface-induced anisotropy in magnetic nanostructures
A phenomenological theory of surface-induced magnetic anisotropy has been developed to describe inhomogeneous distribution of surface interactions into the depth of nanowires with circular cross-section and spherical nanoparticles. For ellipsoidal nanoparticles and elliptical nanocylinders, by using the Neel's approach the surface uniaxial anisotropy coefficients have been derived as functions of nanostructure size and aspect ratios. The authors have shown that in elongated nanosystems, this specific anisotropy stabilizes homogeneous magnetic states in the system whereas in spherical nanoobjects, it tends to violate the magnetic state homogeneity and to induce specific inhomogeneous distributions of magnetization. In addition, the main peculiarities of magnetization switching processes in ellipsoidal nanoparticles have been investigated
Energy and orientation of Bloch type domain walls in magnatics with mixed anisotropy
Theoretical energy calculation has been carried out for domain walls (DW) of several types with different gyration angles of the magnetization vector in ferrite-garnet crystals with mixed anisotropy (presence of the uniaxial EK and cubic anisotropy EK). The DW orientations satisfying to the energy minimum have been determined. It is shown that at parameter v = KU/K₁, the 1-st type DW (the magnetization vector in the neighboring domains have the same positive projection onto the axis [111], the normal to the film surface) are transformed into the 2-nd type DW (the projections of opposite signs, the angle between magnetization vectors being distinct from 180°)
ATP inhibits the spontaneous contractility of atria in rats
ATP is a multifunctional nucleotide. In recent years, strong evidence has accumulated that ATP may participate in intercellular signaling, where ATP acts as a cotransmitter. ATP participation in the regulation of physiological functions in the organism is carried out through specific purinoreceptors, which were found in many tissues of the organism, including the heart. The aim of our research was to study the role of ATP at different concentrations on the parameters of electrical activity and the contractility of the myocardium of the right atrium of rats with a preserved sinus node.
The experiments were performed on the myocardium of the right atrium of rats with spontaneous activity. Isometric reduction and electrical activity of the drugs were recorded.
ATP at the concentration of 10–8 M caused no significant changes in the parameters under study. ATP at the concentration of 10–7 M caused two-phase changes in the amplitude-time parameters of myocardial contractility and electrical activity of the right atrium myocardium. In the first minutes of the experiment, ATP caused an increase in the frequency and strength of myocardium contraction and the duration of the action potential at the level of 20, 50, and 90% repolarization. By the 15th minute, the studied parameters were restored. ATP at the concentration of 10–6 M caused a negative inotropic and chronotropic effect, through the activation of adenosine receptors
Stress final element analysis at the abatement-implant-bone interface
UNLABELLED: According to a researchAIM: we carried out the comparative final element analysis of stress in implant construction and the bone surrounding it. The best result showed implants with platform switching and cone interface between implant and abatement. Such combination of elements allows maintaining implant construction stability and decrease the load on cortical bone.Abstract available from the publisher
Конечно-элементный математический анализ распределения нагрузки в системе "абатмент-имплантат-кость"
UNLABELLED: According to a researchAIM: we carried out the comparative final element analysis of stress in implant construction and the bone surrounding it. The best result showed implants with platform switching and cone interface between implant and abatement. Such combination of elements allows maintaining implant construction stability and decrease the load on cortical bone.Abstract available from the publisher.В соответствии с целью исследования мы провели сравнительный конечно-элементный анализ напряженно-деформированного состояния сборной конструкции имплантата и окружающей его кости. Оптимальной можно считать конструкцию имплантата с «переключением платформы» и узлом сопряжения в виде конуса, так как такое сочетание элементов позволяет сохранить прочность конструкции и снизить нагрузку на кортикальную кость
The possibility of 93mNb radionuclide production in the nuclear reactor BR-10 and its application in the radiation sources for x-ray fluorescence analysis
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