Institutional tool of financial policy : contractual policy

Under the market conditions, the most important role in economic subject belongs to the financial aspect – therefore, effective decisions at the micro-level are predetermined by financial policy, as realization of the strategy in the tactics of finances management is not possible if there’s none. Finances of economic subject are a component of the financial system of the Russian Federation. Together with the state financial policy, which is aimed at overcoming of consequences of the global financial crisis, there is financial policy of separate economic subjects and corporate structures. For the purpose of study of financial policy, the authors deem it expedient to clarify the definition of “policy”. According to M. Weber, policy is “striving for participation in authority or influencing the distribution of authority, be it between states or within a state between groups of people”.peer-reviewe

RELATIONS FOR CALCULATING THERMODYNAMIC AND TRANSPORT PROPERTIES OF LIQUID LITHIUM

The results of the analysis of experimental data from open publications for the period from 1933 to 2018 are presented. The calculated relations for estimating the density,heat ca-pacity,thermal conductivity,dynamic viscosity,surface tension,and electrical resistivity for liquid lithium are proposed

The conceptual framework of the system of international financial reporting standards

This article discusses the correct understanding and presentation of financial statements under IFRS, which is of fundamental importance. The requirements for the preparation and presentation of financial statements according to international standards must be clearly understood in application. Therefore, there is a need to study the conceptual framework and its interpretation

Catalytic utilization of converter gas – an industrial waste for the synthesis of pharmaceuticals

Converter gas is a large scale waste product that is usually burned to carbon dioxide and contributes to the world emission of greenhouse gases. Herein we demonstrate that instead of burning the converter gas can be used as a reducing agent in organic reactions to produce valuable pharmaceuticals and agrochemicals. In particular, amide-based selected drug molecules have been synthesized by a reaction of aromatic nitro compounds and carboxylic acids in the presence of converter gas. In addition, we showed that this gas can also be conveniently utilized to carryout classical reductive amination reaction.Web of Science14164350434

Alkyl formates as reagents for reductive amination of carbonyl compounds

Alkyl formates in the presence of basic additives can serve as a reagent in the direct reductive amination of carbonyl compounds. The developed procedure can be applied to various aldehydes and ketones with electron donating and electron withdrawing groups. © 201

Atom- and Step-Economical Preparation of Reduced Knoevenagel Adducts Using CO as a Deoxygenative Agent

A highly efficient one-step Rh-catalyzed preparation of reduced Knoevenagel adducts of various aldehydes and ketones with active methylene compounds has been developed. The protocol does not require an external hydrogen source and employs carbon monoxide as a deoxygenative agent. The use of malonic acid or cyanoacetamide enabled efficient formal deoxygenative addition of methyl acetate or acetonitrile to aldehydes. The developed methodology was applied to the synthesis of the precursors of biomedically important compounds

Synthesis of Nitriles from Aldehydes with Elongation of the Molecule with Two Carbon Atoms

A new protocol for the synthesis of nitriles from carbonyl compounds with elongation of the molecule with two carbon atoms was developed. It involves a reaction of ethyl cyanoacetate with different aldehydes in the presence of iron pentacarbonyl as a reducing agent. This protocol is very simple and requires only commonly available reagents, with no catalyst or complicated ligands being employed. © 2019 WILEY-VCH Verlag GmbH & Co. KGaA, Weinhei