A Rational Approach Towards a New Ferrocenyl Pyrrolidine for Stereoselective Enamine Catalysis

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Accounting of vehicles

Актуальность исследования определяется возросшей необходимостью наличия транспортного средства для каждой компании. Автомобиль - это всегда большие затраты, учет которых «ложится на плечи» бухгалтерии. В организации должны быть разработаны внутренние положения, инструкции, иные организационно-распорядительные документы, необходимые для организации учета основных средств, включая автотранспортные средства, и контроля за их использованием. Методы ведения бухгалтерского учета в организации - это один из сложных вопросов управления компанией. Цель работы: установление статей расходов на транспортное средство в бухгалтерском учете. Методы исследования: методы эмпирического исследования (наблюдение, сравнение) и методы теоретического исследования (абстрагирование, анализ и синтез, индукция и дедукция, мысленное моделирование, восхождение от абстрактного к конкретному). Результаты. Рассмотрены основные затраты на содержание автомобильного транспорта, проанализированы имеющиеся теоретические материалы по выбранной тематике, государственные законодательные акты. Принимая во внимание изменения в законодательстве 2017 года, выбрана методика внесения затрат на автомобильный транспорт в бухгалтерский учет.The relevance of the study is determined by the increased need for each company in a vehicle. A car is always a big expense, which should be recorded by accountant. A company should develop internal regulations, instructions, other organizational and administrative documents required for accounting fixed assets, including vehicles, and control over their use. Method of accounting in the organization is one of the complex issues of company management. The aim of the study is to determine the items of expenses for a vehicle in accounting. Methods of research: methods of empirical research (observation, comparison) and methods of theoretical research (abstraction, analysis and synthesis, induction and deduction, mental modeling, climbing from the abstract to the concrete). Results. The paper considers the main expenses for maintaining motor transport. The authors have analyzed the theoretical materials on the chosen subjects, state legislative acts and selected the method of entering the costs for road transport into accounting taking into account the changes in the legislation of 2017

Effect of electron-beam treatment on the properties of high speed steel

Results of research influence of the modes of electron beam processing on structure and properties of P6M5 high-speed cutting steel are presented in article. On the basis of pilot studies, the optimum mode of electron beam processing of high-speed cutting steel is chosen. It is experimentally defined that after electron beam processing the microhardness of P6M5 high-speed cutting steel increases to 950 MPa and wear resistance increases to 1,3 times in comparison with initial material. It is established that electron beam processing allows receiving the modified layer with a high hardness and high resistance to abrasive wear. Substantial increase of microhardness and wear resistance of high-speed cutting steels after electron beam processing shows prospects of application of this way of processing for increase of operability of the cutting tools from high-speed cutting steels

Effect of the iodine atom position on the phosphorescence of BODIPY derivatives: a combined computational and experimental study

A new BODIPY derivative (o-I-BDP) containing an iodine atom in the ortho position of the meso-linked phenyl group was prepared. Photophysical and electrochemical properties of the molecule were compared to previously reported iodo BODIPY derivatives, as well as to the non-iodinated analog. While in the case of derivatives featuring iodine substituents in the BODIPY core, efficient population of the triplet state is accompanied by a substantial positive shift of the reduction potential compared to pristine BODIPY, o-I-BDP displays phosphorescence and simultaneously maintains the electrochemical properties of unsubstituted BODIPYs. A theoretical investigation was settled to analyze results and rationalize the influence of iodine position on electronic and photophysical properties, with the purpose of preparing a fully organic phosphorescent BODIPY derivative. TD-DFT and spin-orbit coupling calculations shed light on the subtle effects played by the introduction of iodine atom in different positions of BODIPY

Dual Photoredox and Nickel Catalysed Reductive Coupling of Alkynes and Aldehydes

A regioselective vinylation of aromatic and aliphatic aldehydes promoted by the merging of photoredox and nickel catalysis is here reported. A comprehensive investigation on the reaction conditions allowed the disclosure of a valid and reproducible protocol based on a nickel-mediated reductive coupling approach under visible light irradiation. The employment of 3CzClIPN (2,4,6-tris(carbazol-9-yl)-5-chloro-isophthalonitrile) as the photocatalyst and Hantzsch's ester as the sacrificial organic reductant replace the use of boron-, silicon- or zinc-based reducing agents, making this method a worthy alternative to the already known protocols. The developed mild reaction conditions allow the access to a wide range of substituents decorating both the aldehyde and the alkyne. Moreover, careful photophysical investigations shed light on the mechanism of the reaction

Light-Induced Access to Carbazole-1,3-dicarbonitrile: A Thermally Activated Delayed Fluorescent (TADF) Photocatalyst for Cobalt-Mediated Allylations

The stability of a photocatalyst under irradiation is important in photoredox applications. In this work, we investigated the stability of a thermally activated delayed fluorescence (TADF) photocatalyst {3DPAFIPN [2,4,6-tris(diphenylamino)-5-fluoroisophthalonitrile]}, recently employed in photoredox-mediated processes, discovering that in the absence of quenchers the chromophore is unstable and is efficiently converted by irradiation with visible light into another species based on the carbazole-1,3-dicarbonitrile moiety. The new species obtained is itself a TADF emitter and finds useful applications in photoredox transformations. At the excited state, it is a strong reductant and was efficiently applied to cobalt-mediated allylation of aldehydes, whereas other TADFs (4CzIPN and 3DPAFIPN) failed to promote efficient photocatalytic cycles

Theory Meets Experiment for Noncovalent Complexes: The Puzzling Case of Pnicogen Interactions

A gas-phase nitrogen\u2013nitrogen noncovalent interaction has been unveiled in the nitroethane\u2013trimethylamine complex in an environment free from solvent and matrix effects using rotational spectroscopy in supersonic expansion. Different quantum chemical models (NOCV/CD and NBO) agree in indicating that this interaction largely prevails over the C 12H c5 c5 c5O and C 12H c5 c5 c5N hydrogen bonds. Furthermore, a SAPT analysis shows that electrostatic and dispersion interactions play a comparable role in stabilizing the complex. The conformational landscape exploration and stationary points characterization have been performed using state-of-the-art quantum-chemical computations providing significant insights on structure determination