Development of X-ray fluorescence technique for the uranium determination in Mongolian coal, coal ash, and phosphate ore

The results of the determination of uranium in Mongolian brown coal, coal ash, phosphate rock, and technological samples by X-ray fluorescence (XRF) spectrometry are presented. Technological samples were produced from phosphates by chemical treatment. Powder geological samples and Certified Reference Materials (CRMs) were pressed as tablets. For chosen conditions of the sample preparation procedure analytical figures of merit were carefully studied, as exemplified by the rock and uranium ore Reference Materials. The variance of the total uncertainty is 2 % for uranium in the analyzed samples, and one is 7 % in the rock CRMs. The estimated values of the uranium detection limit for the CRMs are within the interval from 1 to 3 ppm. For the correction of the matrix effects the background standard method was used. Values of the uranium contents in the studied samples vary within the interval from 3.0 to 35.0 ppm. The comparison of the wavelength dispersive (WD) XRF results with the energy dispersive (ED) XRF results and the neutron activation analysis (NAA) was performed. It is demonstrated that the WDXRF have satisfactorily agreed with the EDXRF results and the NAA within the limits of the uncertainty. It is shown that the values of the relative discrepancies between the WDXRF and EDXRF results are in the range of 2.0-18.0 %, and between the WDXRF and the NAA results are in the range of 2.0-20.0 %. These values are less than 30 %, yielding the third category of the precision of the mineral raw material analysis

Organization of accounting policies in budgetary institutions on the new standard public sector

У статті розглянуто основні елементи формування облікової політики бюджетних установ. Розкрито основні складові, необхідні для врегулювання організації обліку в бюджетній установі. Виокремлено основні проблеми організації облікової політики у бюджетних установах та їх вирішення із імплементацією НП(С)БОДС 125.В статье рассмотрены основные элементы формирования учетной политики бюджетных учреждений. Раскрыты основные составляющие, необходимые для урегулирования организации учета в бюджетном учреждении. Выделены основные проблемы организации учетной политики в бюджетных учреждениях и их решение в связи с имплементацией НП(С)БУГС 125.Ends with an active accounting reform budget institutions. This is caused the harmonization of national accounting system to international accounting practices. Under the conditions of accounting reform public sector and bringing it closer to International Standards the main element of the enterprise is established accounting system. Organization accounting in budgetary institutions begins with the formation of accounting policy because it is the basis of accounting in the institution. The article dealt the basic elements of formation of accounting policy of budgetary institutions: units of analytical accounting inventories, order of analytical accounting of inventories, forms of primary documents, evaluation methods disposals of inventories, time of determination the weighted average unit cost of inventories, the accounting treatment and distribution transportation and procurement costs, list and the composition of the articles the calculation of production costs of products, useful lives of fixed assets and groups of intangible assets. We consider a positive in the organization account that the public sector entity has the right to determine the institutions within the useful lives of fixed assets or intangible assets other than established.A positive for the organization of accounting under the new standards is that the chief accountant of the budget institution must submit to the head of budgetary institutions not only proposals for the determination of accounting policies and proposals on: sectoral characteristics of budgetary institutions, technology processing accounting data, systems and forms of internal accounting, document flow, forms additional registers of analytical accounting, reporting and control over business transactions.Disclosed the basic elements, necessary for the settlement the organization of accounting of budgetary institutions:1. Introduction of additional forms of detail revenues and expenses for the various types of paid services to account for revenues and commitments for administrative services.2. Development of other forms for accounting, namely information lifetime of fixed assets and intangible assets, mileage and tires.3. The approval limits and standards consumption of fuel, spare parts and other inventory used in the institution, given its specificity.4. The approval limits and standards consumption of fuel, spare parts and other inventory used in the institution, given its specificity.5. Approval the necessary for forms that are not stipulated normative acts of (forms reversible motion information fixed assets, accounting information the useful life of fixed assets, estimate forms for travel).6. Adoption waybill forms, the use of cars, the calculation of the regulatory costs of fuel. Basic problems of accounting policies in public institutions and solution of this problems by implementation of NR(S)APS 125 were determined: establishes a new procedure for accounting for objects, formation of accounting policy may be considering features of budgetary institutions. Budgetary institutions are functioning on the rights of state-owned and provide services to citizens on behalf of the state, their activities are regulated and this causes some difficulties in the formation of accounting policy institutions. The implementation and the practical application of national regulations (standards) accounting for the public sector opens new opportunities for coverage of financial information reporting budgetary institutions. At the same time, the majority of budget institutions started reforming accounting standards for new organization of accounting policies. Organization accounting policies of the new standards allows budget institutions to take into account new regulations state records and display them in the order of accounting policies that will facilitate the management of public finances

Formation of accounting policies in budgetary institutions: problems and solutions

У статті розглянуто поняття облікової політики бюджетних установ. Проаналізовані особливості формування облікової політики бюджетних установ в Україні із набуттям чинності Національного положення (стандарту) бухгалтерського обліку в державному секторі 125 (далі НП(С)БОДС 125). Виокремлено основні проблеми організації облікової політики у бюджетних установах та їх вирішення із імплементацією НП(С)БОДС 125.В статье рассмотрено понятие учетной политики бюджетных учреждений. Проанализированы особенности формирования учетной политики бюджетных учреждений в Украине с вступлением в силу Национального положения (стандарта) бухгалтерского учета в государственном секторе 125 (далее НП(С)БУГС 125). Выделены основные проблемы организации учетной политики в бюджетных учреждениях и их решения с имплементацией НП(С)БУГС 125.The article dealt with the concept of accounting policies of budgetary institutions. Features of formation of accounting policy of budgetary institutions in Ukraine since the entry into force of the National Regulation (standard) of accounting in the public sector number 125 (further NR(S)APS 125) were analyzed. Basic problems of accounting policies in public institutions and solution of this problems by implementation of NR(S)APS 125 were determined

Intangible assets: the features of accounting in budget institutions

У статті викладено особливості обліку і нарахування зносу на нематеріальні активи в бюджетних установах. Розкрито методику та організацію обліку нематеріальних активів, що надає змогу посилити контрольну і управлінську функції бухгалтерського обліку у бюджетних установах.В статье иизложены особенности учета и начислення износа на нематериальные активы в бюджетних учреждениях. Раскрыты методика и организация учета нематериальных активов, что дает возможность усилить контрольную и управленческую функции бухгалтерского учета в бюджетных учреждениях.The features of accounting and the accrual of wearout on assets in budget institutions are presented in the article. Discloses a technique and organization of intangible assets. That will give the opportunity to strengthen the control and the administrative functions of accounting in budget institutions

Communicative search for a way out of the impasse in cross-cultural communication: conditions for narrowing the "gaps" between the languages

The paper addresses the issue of linguistic differences in cross-cultural communication and discusses communicative strategies that could be used to mitigate them. The authors argue that lingua-didactic multicultural education can help remove the main obstacle in the traditional teaching of Russian as a foreign language (RFL) - a "clash of cultures"; and not only can introduce a model of teaching to write, read, and speak in Russian, but can also offer a system of instruction that will allow the students to understand the way Russians think, which surely would make it easier for them to "translate" a text from one culture into another in a non-native "cultural environment" providing a polylingual format for interactio

Assessment of risks in conditions of provision of security of economic activities of organizations

The study of the evolution of the economic security of the business entity has shown that at the present stage of economic development it is important to consider the factors of influence on economic security, in particular: the effectiveness of management, personnel and financial safety, a strategic approach to the functioning of the communication system of protection, taking into account the evolution of security and active search for innovative modern domains of development of industrial organizations and increase of the responsibility of performers for the consequences of their work. This allows to reduce the risk of loss of economic safety of the business entity. It was argued that innovative conceptualization of risk as a probable threat of losses lies within the scope of activity of managers of various units and has features of probable economic and objective-subjective nature, as well as a wide range of variability of the impact on the issues of economic safety and is conditioned by the dynamic development of important societal significant economic processes at the global and national levels, which ultimately contributes to enhancement of the organization’s competitive advantages

Dialogical organics of pedagogical discourse: linguo-pragmatic aspect

The article discusses the basic dialogue properties; it is particularly emphasized that the problems of studying the text, discourse and language of the operationalterminological apparatus are connected with the discursive concept of dialogis

Problems of the formation and development of civil culture in modern Russia

The topic is devoted to the study of the development of a civic culture in modern Russia. The attitudes in the views of Russians are analyzed and conclusions are drawn about the need to form a mixed and moderate civic culture, which is based on the model of the civic culture by G. Almond and S. Verba.Статья посвящена изучению развития культуры гражданственности в современной России. Проанализированы установки и взгляды россиян, сделаны выводы о необходимости формирования смешанной и умеренной гражданской культуры, в основе которой лежит модель культуры гражданственности Г. Алмонда и С. Вербы

Structure and properties of lymphocytes’ surfaces in patients with chronic lymphoblastic leucosis

In the investigation that was performed, the authors studied the structure and properties of lymphocytes’ surfaces in patients with chronic lymphoblastic leukemia with application of atomic force microscopy technology. It was stated that development of chronic lymphoblastic leukemia is characterized with circulation of immature forms of lymphocytic series in peripheral bloodstream, for which increase of surface potential by 456% (p<0.05) as compared with control group, is typica