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Why training is not improving the police response to sexual violence against women: a glimpse into the 'black box' of police training
Innovative and timely, this collection of essays holds broad appeal to academics and practitioners, as well as students of criminology, criminal justice and law, and all those with an interest in feminism, justice, and inequality
The Arrival Of A New GAAP: International Financial Reporting Standards
This article examines the International Accounting Standards Board’s efforts to create greater comparability and uniformity in global financial reporting. Prefacing this will be an examination of 1) the reasons for past and present inter-country reporting differences and 2) the changes that have affected the governing structure of the international financial reporting environment. Most importantly, however, this article explores the areas that will be most impacted when companies move to a uniform group of international accounting standards. An understanding of the accounting regulatory process and the changes underway is important for all businesses professionals, including those in large and small businesses alike, and understanding how to read and interpret the language of business is important to competing in today’s smaller world
Risk Manage Capital Investment Decisions: A Lease vs. Purchase Illustration
This paper demonstrates how to build risk into capital investment decisions. We illustrate how to combine distribution theory, technology, and a business professional’s skills and insight into a capital investment analysis. In addition, we show how management can approximate the risk of each cash flow estimate and display the overall capital investment results. This framework is extended by showing how a mutually exclusive decision can be improved, using a lease versus purchase example.[1] An Excel template is readily available from the authors allowing a hands-on application of the framework presented in this paper. In addition, this paper positions the reader to comfortably use more advanced analytics, such as Monte Carlo simulation, a tool that is readily available in commercial software applications.This paper focuses on the application of net present value. The advantage of using net present value in a capital budgeting decision is that it shows the potential stakeholder wealth creation and wealth destruction. An internal rate of return analysis is intentionally left out of this paper. According to Brealey, Myers and Allen, Principles of Corporate Finance, New York, NY: McGraw-Hill/Irwin 2006, pp. 91-99, internal rate of return should not be used to evaluate mutually exclusive capital investments. 
Segment Reporting: The Aftermath Effects Of Statement Of Financial Accounting Standards No. 131
This article addresses the subject of segment reporting and the after effects of SFAS No. 131 “Disclosures about Segments of an Enterprise and Related Information.” A comparative analysis of the reporting requirements under SFAS No. 14 and SFAS No. 131 is first presented followed with an examination of corporate disclosures before and after the release of SFAS No. 131. The results are discussed in the context of the Financial Accounting Standards Board’s reporting objective “to better understand an enterprises performance.&rdquo
Financial Reporting Impact Of The Operating Lease Classification
The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) are preparing to make changes to accounting standards for leasing that will have a significant impact on the financial statements of a large number of companies. The proposed standard will eliminate the operating lease classification, and if passed, companies using this classification will be required to report additional assets and liabilities on the balance sheet. This study estimates the impact of this change in accounting standards on the financial statements and several key financial ratios for an extensive sample of companies and industries fromΒ the Compustat North America database. It is important that users of financial statements understand and are prepared for these changes prior to implementation, particularly for industries in which operating leases are heavily utilized
Nonlinear stability analysis of the frame structures
Π£ ΠΎΠ²ΠΎΡ Π΄ΠΎΠΊΡΠΎΡΡΠΊΠΎΡ Π΄ΠΈΡΠ΅ΡΡΠ°ΡΠΈΡΠΈ ΠΏΡΠΈΠΊΠ°Π·Π°Π½Π° ΡΠ΅ Π½Π΅Π»ΠΈΠ½Π΅Π°ΡΠ½Π° Π°Π½Π°Π»ΠΈΠ·Π° ΡΡΠ°Π±ΠΈΠ»Π½ΠΎΡΡΠΈ
ΠΎΠΊΠ²ΠΈΡΠ½ΠΈΡ
Π½ΠΎΡΠ°ΡΠ°, ΠΎΠ΄Π½ΠΎΡΠ½ΠΎ ΠΈΡΡΡΠ°ΠΆΠΈΠ²Π°Π½ ΡΠ΅ ΡΠ΅Π½ΠΎΠΌΠ΅Π½ Π³ΡΠ±ΠΈΡΠΊΠ° ΡΡΠ°Π±ΠΈΠ»Π½ΠΎΡΡΠΈ ΠΎΠΊΠ²ΠΈΡΠ½ΠΈΡ
Π½ΠΎΡΠ°ΡΠ° Ρ Π΅Π»Π°ΡΡΠΎ-ΠΏΠ»Π°ΡΡΠΈΡΠ½ΠΎΡ ΠΎΠ±Π»Π°ΡΡΠΈ. ΠΡΠΌΠ΅ΡΠΈΡΠΊΠ° Π°Π½Π°Π»ΠΈΠ·Π° ΡΠ΅ ΡΠΏΡΠΎΠ²Π΅Π΄Π΅Π½Π° ΠΏΡΠΈΠΌΠ΅Π½ΠΎΠΌ
ΠΌΠ΅ΡΠΎΠ΄Π΅ ΠΊΠΎΠ½Π°ΡΠ½ΠΈΡ
Π΅Π»Π΅ΠΌΠ΅Π½Π°ΡΠ°. ΠΠ°ΡΡΠΈΡΠ΅ ΠΊΡΡΡΠΎΡΡΠΈ ΡΡ ΠΈΠ·Π²Π΅Π΄Π΅Π½Π΅ ΠΊΠΎΡΠΈΡΡΠ΅ΡΠ΅ΠΌ
ΡΡΠΈΠ³ΠΎΠ½ΠΎΠΌΠ΅ΡΡΠΈΡΡΠΊΠΈΡ
ΠΈΠ½ΡΠ΅ΡΠΏΠΎΠ»Π°ΡΠΈΠΎΠ½ΠΈΡ
ΡΡΠ½ΠΊΡΠΈΡΠ° ΠΊΠΎΡΠ΅ ΡΠ΅ ΠΎΠ΄Π½ΠΎΡΠ΅ Π½Π° ΡΠ°ΡΠ½ΠΎ ΡΠ΅ΡΠ΅ΡΠ΅
Π΄ΠΈΡΠ΅ΡΠ΅Π½ΡΠΈΡΠ°Π»Π½Π΅ ΡΠ΅Π΄Π½Π°ΡΠΈΠ½Π΅ ΡΠ°Π²ΠΈΡΠ°ΡΠ° ΡΡΠ°ΠΏΠ° ΠΏΡΠ΅ΠΌΠ° ΡΠ΅ΠΎΡΠΈΡΠΈ Π΄ΡΡΠ³ΠΎΠ³ ΡΠ΅Π΄Π°. Π£ ΡΠ»ΡΡΠ°ΡΡ
ΠΊΠ°Π΄Π° ΡΠ΅ ΠΈΠ·Π²ΠΈΡΠ°ΡΠ΅ ΠΊΠΎΠ½ΡΡΡΡΠΊΡΠΈΡΠ΅ Π΄Π΅ΡΠ°Π²Π° Ρ ΠΏΠ»Π°ΡΡΠΈΡΠ½ΠΎΡ ΠΎΠ±Π»Π°ΡΡΠΈ, ΠΊΠΎΠ½ΡΡΠ°Π½ΡΠ°Π½ ΠΌΠΎΠ΄ΡΠ»
Π΅Π»Π°ΡΡΠΈΡΠ½ΠΎΡΡΠΈ Π Ρ ΠΌΠ°ΡΡΠΈΡΠΈ ΠΊΡΡΡΠΎΡΡΠΈ Π·Π°ΠΌΠ΅ΡΠ΅Π½ ΡΠ΅ ΡΠ°Π½Π³Π΅Π½ΡΠ½ΠΈΠΌ ΠΌΠΎΠ΄ΡΠ»ΠΎΠΌ Et ΠΊΠΎΡΠΈ ΠΏΡΠ°ΡΠΈ
ΠΏΡΠΎΠΌΠ΅Π½Ρ ΠΊΡΡΡΠΎΡΡΠΈ ΡΡΠ°ΠΏΠ° Ρ Π½Π΅Π΅Π»Π°ΡΡΠΈΡΠ½ΠΎΡ ΠΎΠ±Π»Π°ΡΡΠΈ ΠΈ ΡΡΠ½ΠΊΡΠΈΡΠ° ΡΠ΅ Π½ΠΈΠ²ΠΎΠ° ΠΎΠΏΡΠ΅ΡΠ΅ΡΠ΅ΡΠ°
Ρ ΡΡΠ°ΠΏΡ. ΠΠ° ΠΏΠΎΡΡΠ΅Π±Π΅ ΠΎΠ²Π΅ Π΄ΠΈΡΠ΅ΡΡΠ°ΡΠΈΡΠ΅ ΡΠΎΡΠΌΠΈΡΠ°Π½ ΡΠ΅ Π΄Π΅ΠΎ ΡΠ°ΡΡΠ½Π°ΡΡΠΊΠΎΠ³ ΠΏΡΠΎΠ³ΡΠ°ΠΌΠ° ALIN
ΠΊΠΎΡΠΈ ΠΌΠΎΠΆΠ΅ Π΄Π° ΡΠ΅ ΠΊΠΎΡΠΈΡΡΠΈ Π·Π° Π΅Π»Π°ΡΡΠΈΡΠ½Ρ ΠΈ Π΅Π»Π°ΡΡΠΎ-ΠΏΠ»Π°ΡΡΠΈΡΠ½Ρ Π°Π½Π°Π»ΠΈΠ·Ρ ΡΡΠ°Π±ΠΈΠ»Π½ΠΎΡΡΠΈ
ΠΎΠΊΠ²ΠΈΡΠ½ΠΈΡ
ΠΊΠΎΠ½ΡΡΡΡΠΊΡΠΈΡΠ°. ΠΠ²Π°Ρ ΠΏΡΠΎΠ³ΡΠ°ΠΌ ΡΠ΅ Π½Π°ΠΏΠΈΡΠ°Π½ Ρ C++ ΠΏΡΠΎΠ³ΡΠ°ΠΌΡΠΊΠΎΠΌ ΡΠ΅Π·ΠΈΠΊΡ.
ΠΡΠΈΠΌΠ΅Π½ΠΎΠΌ ΠΎΠ²ΠΎΠ³ ΠΏΡΠΎΠ³ΡΠ°ΠΌΠ° ΠΎΠΌΠΎΠ³ΡΡΠ΅Π½ΠΎ ΡΠ΅ ΠΈ ΠΎΠ΄ΡΠ΅ΡΠΈΠ²Π°ΡΠ΅ ΠΊΡΠΈΡΠΈΡΠ½ΠΎΠ³ ΠΎΠΏΡΠ΅ΡΠ΅ΡΠ΅ΡΠ°
ΠΎΠΊΠ²ΠΈΡΠ½ΠΈΡ
Π½ΠΎΡΠ°ΡΠ° Ρ Π΅Π»Π°ΡΡΠΈΡΠ½ΠΎΡ ΠΈ Π½Π΅Π΅Π»Π°ΡΡΠΈΡΠ½ΠΎΡ ΠΎΠ±Π»Π°ΡΡΠΈ. Π£ Π΄ΠΈΡΠ΅ΡΡΠ°ΡΠΈΡΠΈ ΡΠ΅ ΡΠΎΡΠΌΠΈΡΠ°Π½
ΠΈ Π°Π»Π³ΠΎΡΠΈΡΠ°ΠΌ Π·Π° ΠΏΡΠΎΡΠ°ΡΡΠ½ Π΄ΡΠΆΠΈΠ½Π° ΠΈΠ·Π²ΠΈΡΠ°ΡΠ° ΠΏΡΠΈΡΠΈΡΠ½ΡΡΠΈΡ
ΡΡΠ°ΠΏΠΎΠ²Π° ΡΡΡΠ±ΠΎΠ²Π°
ΠΎΠΊΠ²ΠΈΡΠ½ΠΈΡ
Π½ΠΎΡΠ°ΡΠ°, Π° ΠΊΠΎΡΠΈ ΡΠ΅ Π±Π°Π·ΠΈΡΠ° Π½Π° ΠΏΡΠΎΡΠ°ΡΡΠ½Ρ Π³Π»ΠΎΠ±Π°Π»Π½Π΅ Π°Π½Π°Π»ΠΈΠ·Π΅ ΡΡΠ°Π±ΠΈΠ»Π½ΠΎΡΡΠΈ
ΠΎΠΊΠ²ΠΈΡΠ½Π΅ ΠΊΠΎΠ½ΡΡΡΡΠΊΡΠΈΡΠ΅. Π Π΅Π·ΡΠ»ΡΠ°ΡΠΈ ΠΏΡΠΈΠΌΠ΅Π½ΠΎΠΌ ΠΎΠ²ΠΎΠ³ Π°Π»Π³ΠΎΡΠΈΡΠΌΠ° ΡΠΏΠΎΡΠ΅ΡΠ΅Π½ΠΈ ΡΡ ΡΠ°
ΡΠ΅ΡΠ΅ΡΠΈΠΌΠ° ΠΊΠΎΡΠ° ΡΠ΅ Π΄ΠΎΠ±ΠΈΡΠ°ΡΡ ΠΊΠΎΡΠΈΡΡΠ΅ΡΠ΅ΠΌ Π΅Π²ΡΠΎΠΏΡΠΊΠΈΡ
ΠC3 ΠΈ Π΄ΠΎΠΌΠ°ΡΠΈΡ
ΠΠ£Π‘ ΡΡΠ°Π½Π΄Π°ΡΠ΄Π°
Π·Π° ΠΎΠΊΠ²ΠΈΡΠ½Π΅ ΡΠ΅Π»ΠΈΡΠ½Π΅ ΠΊΠΎΠ½ΡΡΡΡΠΊΡΠΈΡΠ΅, Π° ΠΊΠΎΡΠ° ΡΡ ΠΏΡΠΈΠ±Π»ΠΈΠΆΠ½ΠΎΠ³ ΠΊΠ°ΡΠ°ΠΊΡΠ΅ΡΠ°. ΠΠ°ΠΆΠ½ΠΎ ΡΠ΅
Π½Π°Π³Π»Π°ΡΠΈΡΠΈ Π΄Π° Ρ Π½Π°Π²Π΅Π΄Π΅Π½ΠΈΠΌ Π΅Π²ΡΠΎΠΏΡΠΊΠΈΠΌ ΠΈ Π΄ΠΎΠΌΠ°ΡΠΈΠΌ ΡΡΠ°Π½Π΄Π°ΡΠ΄ΠΈΠΌΠ° ΠΈ ΠΊΡΠΈΡΠΈΡΠ½Π° ΡΠΈΠ»Π° Ρ
ΠΏΠ»Π°ΡΡΠΈΡΠ½ΠΎΡ ΠΎΠ±Π»Π°ΡΡΠΈ ΠΎΠ΄ΡΠ΅ΡΡΡΠ΅ ΡΠ΅ ΡΠ°ΠΌΠΎ ΠΏΡΠΈΠ±Π»ΠΈΠΆΠ½ΠΈΠΌ ΠΏΡΠΎΡΠ°ΡΡΠ½ΠΎΠΌ. ΠΠ²Π°Ρ ΠΏΠΎΡΡΡΠΏΠ°ΠΊ
ΠΏΡΠ΅Π΄Π²ΠΈΡΠ° Π΄Π° ΡΠ΅ ΠΏΡΠ²ΠΎ ΠΎΠ΄ΡΠ΅Π΄ΠΈ ΠΊΡΠΈΡΠΈΡΠ½Π° ΡΠΈΠ»Π° Ρ Π΅Π»Π°ΡΡΠΈΡΠ½ΠΎΡ ΠΎΠ±Π»Π°ΡΡΠΈ, Π° Π·Π°ΡΠΈΠΌ ΡΠ΅ Π½Π°
Π±Π°Π·ΠΈ ΠΊΡΠΈΠ²ΠΈΡ
ΠΈΠ·Π²ΠΈΡΠ°ΡΠ° Π΄Π΅ΡΠΈΠ½ΠΈΡΠ°Π½ΠΈΡ
ΠΏΡΠ΅ΠΊΠΎ ΠΏΡΠΈΠ±Π»ΠΈΠΆΠ½ΠΈΡ
, Π΅ΠΌΠΏΠΈΡΠΈΡΡΠΊΠΈΡ
ΡΠΎΡΠΌΡΠ»Π°,
ΠΎΠ΄ΡΠ΅ΡΡΡΠ΅ ΠΊΡΠΈΡΠΈΡΠ½Π° ΡΠΈΠ»Π° Ρ ΠΏΠ»Π°ΡΡΠΈΡΠ½ΠΎΡ ΠΎΠ±Π»Π°ΡΡΠΈ. Π£ ΠΎΠΊΠ²ΠΈΡΡ ΠΎΠ²Π΅ Π΄ΠΈΡΠ΅ΡΡΠ°ΡΠΈΡΠ΅
ΡΠΎΡΠΌΡΠ»ΠΈΡΠ°Π½ ΡΠ΅ Π°Π»Π³ΠΎΡΠΈΡΠ°ΠΌ Π½ΡΠΌΠ΅ΡΠΈΡΠΊΠΎΠ³ ΠΏΡΠΎΡΠ°ΡΡΠ½Π° ΠΊΠΎΡΠΈΠΌ ΡΠ΅ ΠΎΠ²Π°Ρ ΠΏΡΠΈΠ±Π»ΠΈΠΆΠ°Π½,
βΠΌΠ΅ΡΠΎΠ²ΠΈΡβ ΠΏΡΠΎΡΠ°ΡΡΠ½ Π·Π°ΠΌΠ΅ΡΡΡΠ΅ ΡΠ°ΡΠ½ΠΈΡΠΈΠΌ ΠΏΡΠΎΡΠ°ΡΡΠ½ΠΎΠΌ ΠΊΠΎΡΠΈ ΠΎΠΌΠΎΠ³ΡΡΡΡΠ΅ ΠΏΡΠ°ΡΠ΅ΡΠ΅
ΡΠ΅Π½ΠΎΠΌΠ΅Π½Π° Π³ΡΠ±ΠΈΡΠΊΠ° ΡΡΠ°Π±ΠΈΠ»Π½ΠΎΡΡΠΈ ΠΎΠΊΠ²ΠΈΡΠ½ΠΎΠ³ Π½ΠΎΡΠ°ΡΠ° Ρ ΠΏΠ»Π°ΡΡΠΈΡΠ½ΠΎΡ ΠΎΠ±Π»Π°ΡΡΠΈ ΠΈ Π΄ΠΈΡΠ΅ΠΊΡΠ½ΠΎ
ΠΎΠ΄ΡΠ΅ΡΠΈΠ²Π°ΡΠ΅ ΡΠ΅Π³ΠΎΠ²Π΅ ΠΊΡΠΈΡΠΈΡΠ½Π΅ ΡΠΈΠ»Π΅ Ρ ΡΠΎΡ ΠΎΠ±Π»Π°ΡΡΠΈ...In this doctoral thesis the nonlinear stability analysis of frame structures is presented.
The phenomenon of instability of frames in elasto-plastic domain was investigated.
Numerical analysis was performed by the finite element method. Stiffness matrices
were derived using the trigonometric shape functions related to exact solution of the
differential equation of bending according to the second order theory. When the
buckling of structure occurs in plastic domain, it is necessary to replace the constant
modulus of elasticity E with the tangent modulus Et. Tangent modulus is stress
dependent function and takes into account the changes of the member stiffness in the
inelastic range. For the purposes of numerical investigation in this thesis, part of the
computer program ALIN was created in a way that this program now can be used for
elastic and elasto-plastic stability analysis of frame structures. This program is
developed in the C++ programming language. Using this program, it is possible to
calculate the critical load of frames in the elastic and inelastic domain. In this thesis, the
algorithm for the calculation of buckling lengths of compressed columns of the frames
was established. The algorithm is based on the calculation of the global stability
analysis of frame structures. Results obtained using this algorithm were compared with
the approximate solutions from the European (EC3) and national (JUS) standards for the
steel structures. It is important to emphasize that in these standards, calculation of the
critical load in the plastic domain is also based on the approximate procedure. This
procedure means that the critical load in the elastic domain should be calculated first,
and after that, on the basis of the buckling curves, the critical load in the plastic domain
can be obtained. These curves are defined by the approximate, empirical formulas.
Instead of such βmixedβ procedure given in the standards, in this thesis a more accurate
procedure is presented. By this procedure it is possible to follow the behavior of the
plane frames in plastic domain and to calculate the real critical load in that domain..
Distribution and forms of phosphorus in carbonate chernozem depending on maize growing systems
ΠΠ±Π·ΠΈΡΠΎΠΌ Π΄Π° ΡΠΎΡΡΠΎΡ ΠΏΡΠ΅Π΄ΡΡΠ°Π²ΡΠ° Π½Π΅ΠΎΠ±Π½ΠΎΠ²ΡΠΈΠ² ΠΈΠ·Π²ΠΎΡ ΠΈ ΡΠΈΠ½ΠΈ ΡΠ΅Π΄Π°Π½ ΠΎΠ΄ Π³Π»Π°Π²Π½ΠΈΡ
ΠΎΡΠ»ΠΎΠ½Π°ΡΠ° ΠΌΠΎΠ΄Π΅ΡΠ½Π΅ ΠΏΠΎΡΠΎΠΏΡΠΈΠ²ΡΠ΅Π΄Π΅ ΡΡΠ΅Π½Π΄ Π³Π»ΠΎΠ±Π°Π»Π½ΠΈΡ
ΠΈΡΡΡΠ°ΠΆΠΈΠ²Π°ΡΠ° ΠΊΡΠ΅ΡΠ΅ ΡΠ΅ Ρ ΡΠΌΠ΅ΡΡ
Π΅ΡΠΈΠΊΠ°ΡΠ½ΠΈΡΠ΅ ΡΠΏΠΎΡΡΠ΅Π±Π΅ ΡΠΎΡΡΠΎΡΠΎΠ²ΠΈΡ
ΡΡΠ±ΡΠΈΠ²Π°, ΡΠ΅Π³ΠΎΠ²ΠΎΠ³ ΡΠ΅ΡΠΈΠΊΠ»ΠΈΡΠ°ΡΠ° ΠΊΠ°ΠΎ ΠΈ
ΠΊΠΎΡΠΈΡΡΠ΅ΡΠ° Π°Π»ΡΠ΅ΡΠ½Π°ΡΠΈΠ²Π½ΠΈΡ
ΠΈΠ·Π²ΠΎΡΠ°.
ΠΡΠ½ΠΎΠ²Π° ΠΎΠ²ΠΈΡ
ΠΈΡΡΡΠ°ΠΆΠΈΠ²Π°ΡΠ° Π·Π°ΡΠ½ΠΈΠ²Π° ΡΠ΅ Π½Π° ΠΏΡΠ°ΡΠ΅ΡΡ ΡΡΠΈΡΠ°ΡΠ° ΠΏΠ»ΠΎΠ΄ΠΎΡΠΌΠ΅Π½Π΅ ΠΈ
ΡΡΠ±ΡΠΈΠ²Π° (ΡΡΠ°ΡΡΠ°ΠΊ, ΠΆΠ΅ΡΠ²Π΅Π½ΠΈ ΠΎΡΡΠ°ΡΠ°ΡΠΈ ΠΈ ΠΌΠΈΠ½Π΅ΡΠ°Π»Π½Π° ΡΡΠ±ΡΠΈΠ²Π°), Π½Π° Π·Π°ΡΡΡΠΏΡΠ΅Π½ΠΎΡΡ
ΡΠΎΡΡΠΎΡΠ° ΠΈ ΡΠ΅Π³ΠΎΠ²ΠΈΡ
ΡΡΠ°ΠΊΡΠΈΡΠ° Ρ ΡΠ°Π·Π»ΠΈΡΠΈΡΠΈΠΌ ΡΠ»ΠΎΡΠ΅Π²ΠΈΠΌΠ° ΡΠΈΠ·ΠΎΡΡΠ΅ΡΠ΅ Π΄ΡΠ³ΠΎΠ³ΠΎΠ΄ΠΈΡΡΠΎΠΌ
ΠΏΡΠΈΠΌΠ΅Π½ΠΎΠΌ ΠΎΠ΄ΡΠ΅ΡΠ΅Π½ΠΈΡ
ΡΠΈΡΡΠ΅ΠΌΠ° Π³Π°ΡΠ΅ΡΠ° ΠΊΡΠΊΡΡΡΠ·Π°. ΠΠ° ΠΏΡΠ΅Π΄Π²ΠΈΡΠ΅Π½Π° ΠΈΡΠΏΠΈΡΠΈΠ²Π°ΡΠ° Ρ
ΠΎΠΊΠ²ΠΈΡΡ ΠΎΠ²Π΅ Π΄ΠΈΡΠ΅ΡΡΠ°ΡΠΈΡΠ΅ ΠΊΠΎΡΠΈΡΡΠ΅Π½ΠΈ ΡΡ ΡΠ·ΠΎΡΡΠΈ Π·Π΅ΠΌΡΠΈΡΡΠ° ΡΠ° Π΄ΡΠ³ΠΎΠ³ΠΎΠ΄ΠΈΡΡΠ΅Π³ ΠΎΠ³Π»Π΅Π΄Π°
ΠΠ½ΡΡΠΈΡΡΡΠ° Π·Π° ΡΠ°ΡΠ°ΡΡΡΠ²ΠΎ ΠΈ ΠΏΠΎΠ²ΡΡΠ°ΡΡΡΠ²ΠΎ Π½Π° ΠΎΠ³Π»Π΅Π΄Π½ΠΎΠΌ ΠΏΠΎΡΡ Π ΠΈΠΌΡΠΊΠΈ Π¨Π°Π½ΡΠ΅Π²ΠΈ.
ΠΠ³Π»Π΅Π΄ ΡΠ΅ ΠΏΠΎΡΡΠ°Π²ΡΠ΅Π½ ΠΊΠ°ΠΎ ΡΡΠΎΡΠ°ΠΊΡΠΎΡΠΈΡΠ°Π»Π½ΠΈ, ΠΈΠ·Π²Π΅Π΄Π΅Π½ Ρ ΡΠ΅ΡΠΈΡΠΈ ΠΏΠΎΠ½Π°Π²ΡΠ°ΡΠ°, ΠΏΠΎ ΠΏΠ»Π°Π½Ρ
ΠΏΠΎΠ΄Π΅ΡΠ΅Π½ΠΈΡ
ΠΏΠ°ΡΡΠ΅Π»ΠΈΡΠ° (ΡΠΏΠ»ΠΈΡβΠΏΠ»ΠΎΡ Π΄ΠΈΠ·Π°ΡΠ½ ΠΎΠ³Π»Π΅Π΄Π°, ΡΠ° ΡΠ°Π½Π΄ΠΎΠΌΠΈΠ·ΠΈΡΠ°Π½ΠΈΠΌ
ΡΠ°ΡΠΏΠΎΡΠ΅Π΄ΠΎΠΌ Π²Π°ΡΠΈΡΠ°Π½ΡΠΈ). Π£ ΠΈΡΡΡΠ°ΠΆΠΈΠ²Π°ΡΡ ΡΡ ΠΎΠ±ΡΠ°ΡΠ΅Π½ΠΈ ΡΠ»Π΅Π΄Π΅ΡΠΈ ΡΠ°ΠΊΡΠΎΡΠΈ: 1. ΡΠΈΡΡΠ΅ΠΌΠΈ
ΡΡΠ±ΡΠ΅ΡΠ°: ΠΠΎΠ½ΠΎΠΊΡΠ»ΡΡΡΠ° (ΠΊΠΎΠ½ΡΡΠΎΠ»Π°, NPK, NPK+ΠΊΡΠΊΡΡΡΠ·ΠΎΠ²ΠΈΠ½Π°, NPK+ΡΡΠ°ΡΡΠ°ΠΊ) ΠΈ
Π΄Π²ΠΎΠΏΠΎΡΠ΅ - ΠΊΡΠΊΡΡΡΠ·/ΡΠ΅ΡΠ°ΠΌ (ΡΡΠ°ΡΡΠ°ΠΊ, NPK+ΡΡΠ°ΡΡΠ°ΠΊ), 2. Π΄ΡΠ±ΠΈΠ½Π΅ Π·Π΅ΠΌΡΠΈΡΡΠ°: 0-20 cm;
20-40 cm; 40-60 cm, 3. Ρ
ΠΈΠ±ΡΠΈΠ΄ΠΈ ΠΊΡΠΊΡΡΡΠ·Π°: NS 3014; NS 4015; NS 5043; NS 6010;
NS 6030. Π£ ΠΎΠΊΠ²ΠΈΡΡ ΠΈΡΡΡΠ°ΠΆΠΈΠ²Π°ΡΠ° ΠΏΡΠ΅Π΄Π²ΠΈΡΠ΅Π½ΠΎ ΡΠ΅ ΡΠ°Π·Π½ΠΎ ΡΠ·ΠΈΠΌΠ°ΡΠ΅ ΡΠ·ΠΎΡΠ°ΠΊΠ°
Π·Π΅ΠΌΡΠΈΡΡΠ°, Π½Π°ΠΊΠΎΠ½ Π±Π΅ΡΠ±Π΅ ΠΊΡΠΊΡΡΡΠ·Π° ΠΈ ΡΠΎΠΊΠΎΠΌ Π²Π΅Π³Π΅ΡΠ°ΡΠΈΡΠ΅ Ρ ΠΏΠΎΡΠ΅Π΄ΠΈΠ½ΠΈΠΌ ΠΏΠΎΠ΄ΠΏΠ΅ΡΠΈΠΎΠ΄ΠΈΠΌΠ°
Π²Π΅Π³Π΅ΡΠ°ΡΠΈΡΠ΅ (2-3 Π»ΠΈΡΡΠ°, 5-7 Π»ΠΈΡΡΠΎΠ²Π°, ΡΠ²ΠΈΠ»Π°ΡΠ΅, ΠΌΠ»Π΅ΡΠ½Π° Π·ΡΠ΅Π»ΠΎΡΡ). Π’Π°ΠΊΠΎΡΠ΅ ΠΈΠ·Π²ΡΡΠ΅Π½ΠΎ ΡΠ΅
ΠΈ Π°Π½Π°Π»ΠΈΠ·Π° Π±ΠΈΡΠ½ΠΎΠ³ ΠΌΠ°ΡΠ΅ΡΠΈΡΠ°Π»Π° (ΡΠ·ΠΎΡΠΊΠΎΠ²Π°ΡΠ΅ ΠΏΡΠ²ΠΎΠ³ Π»ΠΈΡΡΠ° Π΄ΠΎ ΠΊΠ»ΠΈΠΏΠ°), Π° Π½Π° ΠΊΡΠ°ΡΡ
Π²Π΅Π³Π΅ΡΠ°ΡΠΈΡΠ΅ ΠΈΠ·Π²ΡΡΠ΅Π½Π° ΡΠ΅ Π°Π½Π°Π»ΠΈΠ·Π° ΠΏΡΠΈΠ½ΠΎΡΠ° ΠΈ ΠΌΠΎΡΡΠΎΠ»ΠΎΡΠΊΠΈΡ
ΠΎΡΠΎΠ±ΠΈΠ½Π°.
Π’ΠΎΠΊΠΎΠΌ ΠΈΡΡΡΠ°ΠΆΠΈΠ²Π°ΡΠ° ΠΏΡΠ°ΡΠ΅Π½ ΡΠ΅ Π²Π΅Π»ΠΈΠΊΠΈ Π±ΡΠΎΡ ΠΏΠ°ΡΠ°ΠΌΠ΅ΡΠ°ΡΠ° ΡΠΈΠ·ΠΈΡΠΊΠΈΡ
ΠΈ
Ρ
Π΅ΠΌΠΈΡΡΠΊΠΈΡ
ΠΎΡΠΎΠ±ΠΈΠ½Π° Π·Π΅ΠΌΡΠΈΡΡΠ°: ΠΌΠ΅Ρ
Π°Π½ΠΈΡΠΊΠΈ ΡΠ°ΡΡΠ°Π², ΡΡΠ°ΠΊΡΠΈΠΎΠ½ΠΈΡΠ°ΡΠ΅ ΡΡΡΠΊΡΡΡΠ½ΠΈΡ
Π°Π³ΡΠ΅Π³Π°ΡΠ°, ΡΠ°Π΄ΡΠΆΠ°Ρ, ΠΎΡΠ½ΠΎΠ²Π½Π° Ρ
Π΅ΠΌΠΈΡΡΠΊΠ° ΡΠ²ΠΎΡΡΡΠ²Π° Π·Π΅ΠΌΡΠΈΡΡΠ°, ΡΠΊΡΠΏΠ½ΠΈ ΠΈ ΠΏΡΠΈΡΡΡΠΏΠ°ΡΠ½ΠΈ
ΡΠ°Π΄ΡΠΆΠ°Ρ ΠΌΠΈΠΊΡΠΎΠ΅Π»Π΅ΠΌΠ°Π½Π°ΡΠ° ΠΈ ΡΠ΅ΡΠΊΠΈΡ
ΠΌΠ΅ΡΠ°Π»Π°, ΡΠ°Π΄ΡΠΆΠ°Ρ ΡΠΊΡΠΏΠ½ΠΎΠ³ ΡΠΎΡΡΠΎΡΠ°, ΡΠ°Π΄ΡΠΆΠ°Ρ
ΠΎΡΠ³Π°Π½ΡΠΊΠΎΠ³ ΡΠΎΡΡΠΎΡΠ°, ΡΡΠ°ΠΊΡΠΈΠΎΠ½Π°ΡΠΈΡΠ° Π½Π΅ΠΎΡΠ³Π°Π½ΡΠΊΠΎΠ³ ΡΠΎΡΡΠΎΡΠ° Π·Π° ΠΊΠ°ΡΠ±ΠΎΠ½Π°ΡΠ½Π°
Π·Π΅ΠΌΡΠΈΡΡΠ°, ΡΡΠ°ΠΊΡΠΈΠΎΠ½Π°ΡΠΈΡΠ° ΠΎΡΠ³Π°Π½ΡΠΊΠΎΠ³ ΡΠΎΡΡΠΎΡΠ° Ρ Π·Π΅ΠΌΡΠΈΡΡΡ, ΠΌΠΈΠΊΡΠΎΠ±ΠΈΠΎΠ»ΠΎΡΠΊΠ΅
ΠΎΡΠΎΠ±ΠΈΠ½Π΅ Π·Π΅ΠΌΡΠΈΡΡΠ°, ΠΎΠ΄ΡΠ΅ΡΠΈΠ²Π°ΡΠ΅ ΡΠΊΡΠΏΠ½ΠΈΡ
ΠΊΠΎΠ»ΠΈΡΠΈΠ½Π° ΠΌΠ°ΠΊΡΠΎ ΠΈ ΠΌΠΈΠΊΡΠΎΠ΅Π»Π΅ΠΌΠ΅Π½Π°ΡΠ° Ρ
Π±ΠΈΡΠ½ΠΎΠΌ ΠΌΠ°ΡΠ΅ΡΠΈΡΠ°Π»Ρ, ΠΏΡΠΈΠ½ΠΎΡ ΠΈ ΠΊΠΎΠΌΠΏΠΎΠ½Π΅Π½ΡΠ΅ ΠΏΡΠΈΠ½ΠΎΡΠ°...modern agriculture, global studies are directed toward more efficient use of phosphorus
fertilizers, its recycling, and the use of alternative sources.
This study is based on monitoring the effect of crop rotation and fertilizers
(manure, harvest residues and mineral fertilizers) on the presence of phosphorus and its
fractions in different layers of rhizosphere by long-term use of particular maize growing
systems. Soil samples for the study within this dissertation were taken from long-term
trial of the Institute of Field and Vegetable Crops at Rimski Ε anΔevi. The trial was set
up as three-factorial, and replicated four times, according to the plan of divided plots
(split-plot design with randomized variants). The following factors were analysed: 1.
Fertilizing systems: single-crop system (control, NPK, NPK+maize remains,
NPK+manure) and two-crop rotation β maize/barley (manure, NPK+manure); 2. Soil
depth: 0-20 cm; 20-40 cm; 40-60 cm; 3. Maize hybrids: NS 3014; NS 4015; NS 5043;
NS 6010; NS 6030. Within the study, phase soil sampling was planned after the maize
harvest and during growing period in particular sub-periods of the growing season (2-
3 leaves, 5-7 leaves, silking stage, milk stage). Additionally, plant material was
analysed by sampling the first leaf to an ear, as well as yield and morphological traits
at the end of growing period.
Large number of physical and chemical trait parameters of soil was monitored
during the study: mechanical composition, fractionation of structural aggregates, basic
chemical characteristics of soil, total and available content of trace elements and heavy
metals, content of total phosphorus, content of organic phosphorus, fractionation of
inorganic phosphorus for carbonate soils, fractionation of organic phosphorus in the
soil, microbiological traits of soil, determination of total macro and trace element
amounts in plant material, yield and yield components.
Long-term implementation of mineral and organic fertilizers variously affected
content of humus and total nitrogen. The content of total organic matter was the highest
in the variant of two-crop rotation with manure and mineral fertilizers.
Preparing For The Profession: The Accounting Job Search And Beyond
This paper provides a detailed description of a unique program focused on preparing students for entry into the accounting profession. The program, Preparing for the Profession, consisted of four distinct workshops provided to accounting majors during fall semester 2010. Planning for the program began a year earlier during a meeting of Accounting Advisory Board members and faculty. Each session addressed a distinct aspect of the accounting profession and consisted of a panel discussion of six to eight accounting and business professionals. The sessions were 90 minutes in length and discussion focused on 25 pre-submitted questions by student attendees. Specific objectives were formulated for each session and assessment data subsequent to the workshopβs completion indicated that the program was a success in meeting those objectives
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