Heavy-quark azimuthal momentum correlations as a sensitive probe of thermalization

In high-energy nuclear collisions the degree of thermalization at the partonic level is a key issue. Due to their large mass, heavy quarks and their possible participation in the collective flow of the QCD-medium constitute a powerful probe for thermalization. We present studies with PYTHIA for p+p collisions at the top LHC energy of $\sqrt{s}$ = 14 TeV applying the two-particle transverse momentum correlator $$ to pairs of heavy-quark hadrons and their semi-leptonic decay products as a function of their relative azimuth. Modifications or even the complete absence of initially existing correlations in Pb+Pb collisions might indicate thermalization at the partonic level.Comment: 7 pages, 5 figs.; accepted for publication in Nucl. Phys.

Information support for strategic management decisions based on total life cycle costing of the product

The development of innovative technologies in production against the background of the globalization of commodity markets and increased competition has led to a reduction in the life cycle of most products of industrial companies, while increasing the requirements for the validity of management decisions regarding the release of new types of products and product range planning. The purpose of this research is to study the problem of information support for the strategic management of large manufacturing companies in the context of the need to make effective management decisions on the planning of the product range, the implementation of capital investment, the launch of new products based on the implementation and use of the full life cycle calculation system. The paper analyses the prerequisites for the emergence of a system of calculating the full life cycle of a product, considers the key features and advantages of using this system. The study formulates the requirements for the organization of cost accounting in the context of the application of the calculation of the full life cycle, gives recommendations for planning and controlling costs in the context of the stages of the “life” of the product. The author made a conclusion about the expediency of implementing the system under consideration for Russian manufacturing companies, revealed the sequence of applying the calculation method in the conditions of its use. The article shows the possibilities of using Japanese cost management systems and cost calculation in relation to individual stages of the life cycle. The paper gives the characteristic features of companies for which the use of this system is most appropriate

GENERATION OF INFORMATION FOR MANAGEMENT DECISIONS BASED ON COST BEHAVIOUR ANALYSIS

The article carries out a critical analysis of management information needs for information generation for operational and strategic management decisions. The problem of correct assessment of existing and future costs to substantiate the feasibility of the decisions is disclosed. The stages of formation of information on the value of variable and fixed costs associated with making managerial decisions are highlighted. The expediency of dividing fixed costs, depending on the duration of the period of validity of the decision, with which their occurrence is connected, has been substantiated. Recommendations for estimating costs in relation to specific products are given. Special attention is paid to the classification of costs into irreparable and avoidable costs, as well as to the division of the latter into risk categories based on the possible consequences of reducing or  completely eliminating various costs. Time, the study analyzes the difficulties  that arise in predicting future costs

ACTUAL PROBLEMS OF ACCOUNTING ORGANIZATION ON THE FINANCIAL RESPONSIBILITY CENTERS

The successful functioning of large companies is directly related to the quality of information support for management. One of the important places in the management accounting system is the allocation of responsibility centers and the construction of the financial structure of the company. The article considers key questions of the organization of accounting on the financial responsibility centers and the main problems, facing economic services in the formation of management accounting. The possible relationships between the organizational and financial structures have been disclosed. The recommendations on the distribution of responsibilities and fixing of indicators for structural units in order to implement the established plan of activities have been given. The detail problem of the established indicators, as well as the possibilities of managerial influence from linear managers has been considered

Traces of Thermalization from Transverse Momentum Fluctuations in Nuclear Collisions

Scattering of particles produced in Au+Au collisions at RHIC can wrestle the system into a state near local thermal equilibrium. I illustrate how measurements of the centrality dependence of the mean transverse momentum and its fluctuations can exhibit this thermalization.Comment: 4 pages, 2 eps figures, final version to appear in PR

Activity-based cost accounting as a tool for strategic company management

A strategic approach to fnancial performance management allows the company to achieve long-term business success. However, to implement this approach, it is necessary to organize an appropriate information system. The purpose of the work is to study the main problems of accounting and analytical support of strategic management of a manufacturing company in rapidly changing market conditions. Also, in order to ensure sustainable development and achieve the planned fnancial result, the author of the article offers reasonable suggestions and recommendations for the formation of information in the context of the types of activities of an economic entity. The author analyzes existing approaches to systematization of information by types of activity and gives recommendations for the consistent application of the methodology for generating data in the context of key activities, identifying cost drivers and evaluating products in relation to the business processes they cause. The article formulates requirements for the organization of cost accounting by type of activity with the possibility of assessing the relationship between the company’s products and the consumption of resources and the formation of the optimal product range on this basis. The practical implementation of mentioned recommendations will provide an opportunity to improve the fnancial position of the company by identifying and reducing activities that do not create value and to allocate available resources more effectively

SPECIFICS OF BUDGETING IN OCTOBER DIRECTION OF PASSENGER ARRANGEMENT' BRANCH OF RZD

This article highlights the problem of budgeting in October Direction of passenger arrangement (ODPA) of Russian railways RZD. The relevance of this research considers basic budgeting specifics in corporation and shortcomings in the current budgeting system of ODPA. Given analysis presents recommendations to address shortcomings in the current corporate budgeting system. Moreover, there are some important deficiencies such as information flows and the predominance of «fiscal gap». Generally, authors believe that most important recommendations are connected with automatic control system lead-in for parallel organization and continuous monitoring of both financial accounting and budgeting process

SPECIFICS OF BUDGETING IN OCTOBER DIRECTION OF PASSENGER ARRANGEMENT' BRANCH OF RZD

This article highlights the problem of budgeting in October Direction of passenger arrangement (ODPA) of Russian railways RZD. The relevance of this research considers basic budgeting specifics in corporation and shortcomings in the current budgeting system of ODPA. Given analysis presents recommendations to address shortcomings in the current corporate budgeting system. Moreover, there are some important deficiencies such as information flows and the predominance of «fiscal gap». Generally, authors believe that most important recommendations are connected with automatic control system lead-in for parallel organization and continuous monitoring of both financial accounting and budgeting process

Differential studies of inclusive J/ψ and ψ(2S) production at forward rapidity in Pb-Pb collisions at √sNN = 2.76 TeV

The production of J/ψ and ψ(2S) was studied with the ALICE detector in Pb-Pb collisions at the LHC. The measurement was performed at forward rapidity (2.5 < y < 4) down to zero transverse momentum (pt) in the dimuon decay channel. Inclusive J/ψ yields were extracted in different centrality classes and the centrality dependence of the average pt is presented. The J/ψ suppression, quantified with the nuclear modification factor (RAA), was measured as a function of centrality, transverse momentum and rapidity. Comparisons with similar measurements at lower collision energy and theoretical models indicate that the J/ψ production is the result of an interplay between color screening and recombination mechanisms in a deconfined partonic medium, or at its hadronization. Results on the ψ(2S) suppression are provided via the ratio of ψ(2S) over J/ψ measured in pp and Pb-Pb collisions.SCOAP

Comparison of Diet, Metformin and Insulin in the Treatment of Gestational Diabetes Mellitus

Objective: The aim of the study was to compare maternal and neonatal outcomes in patients with gestational diabetes mellitus (GDM) treated with metformin versus those with insulin, or diet alone. Material and methods: The study included 24 GDM women treated with metformin, 21 treated with insulin, and 17 women only on diet. All patients were from Outpatient Department of Endocrinology in the period from May, 2008 to October, 2010. Results: The three groups were comparable with respect to age, pre-pregnancy body mass index (BMI), weight gain during pregnancy, gestational week at enrolment, smoking cigarettes and positive family history for diabetes. Mean glycosylated haemoglobin (HbA1c) at 37 gestation week was lower in diet and metformin groups than insulin group (4,5±0,9, 5,3±0,7, and 6,1± 1,3 %, respectively, p< 0,01). Postprandial glycaemia (PPG) statistically significant differed in diet from metformin group (6,2±2,1 v.s. 7,5±1,1 mmol/L, p< 0,05) and in diet as to insulin group (6,2±2,1 v.s. 8,3±2,3 mmol/L, p< 0,01). There were statistically significant difference in mean gestational age at delivery, between the three (diet, metformin and insulin) groups (39,1±2,2; 38,7±1,6 and 37,3±2,4 gestation week, respectively, p< 0,05). The incidence of neonatal hypoglycemia was higher in the insulin group (52,4%) than in the metformin (33,3%) and diet group (17,6%), but there was statistically difference between insulin and diet group (p=0,04). No differences between the groups were observed in mode of delivery, birth weight, and incidence for large or small for gestational age. Conclusion: Metformin is effective, easy and safe in controlling GDM. Author Keywords: Gestational diabetes mellitus, metformin, insulin, glycaemia