The budgeting mechanism in development companies

Relevance of the researched problem is caused by the fact that today there is a requirement for a unique, generalized, theoretically and methodically elaborated budgeting mechanism disaggregating the aims of strategic level to the level of structural units of the company. The aim of article is to develop methodical provisions and practical recommendations to harmonize a budgeting mechanism of development companies on the basis of direct interrelation of current budgeting and strategic objectives of company development. The leading approach to a research of this problem is the classical approach allowing revealing sources and directions of financial resources application of commercial organizations and also ensuring their balance. The main results of a research are the expansion of a budgeting concept as a type of financial planning, the author’s technique of budgeting is suggested that is based on the indicators of assets turnover ratio, sales profitability and return on assets as the main characteristics of activity efficiency of a development company. Materials of the article can be useful in financial management enhancement and forming an effective budgeting mechanism in development companies. © 2016 Kovaleva et al

Mechanical performance of novel bioactive glass containing dental restorative composites

OBJECTIVES. Bioactive glass (BAG) is known to possess antimicrobial properties and release ions needed for remineralization of tooth tissue, and therefore may be a strategic additive for dental restorative materials. The objective of this study was to develop BAG containing dental restorative composites with adequate mechanical properties comparable to successful commercially available composites, and to confirm the stability of these materials when exposed to a biologically challenging environment. METHODS. Composites with 72 wt.% total filler content were prepared while substituting 0 – 15% of the filler with ground BAG. Flexural strength, fracture toughness, and fatigue crack growth tests were performed after several different soaking treatments: 24 hours in DI water (all experiments), two months in brain-heart infusion (BHI) media+S. mutans bacteria (all experiments) and two months in BHI media (only for flexural strength). Mechanical properties of new BAG composites were compared along with the commercial composite Heliomolar by two-way ANOVA and Tukey’s multiple comparison test (p≤0.05). RESULTS. Flexural strength, fracture toughness, and fatigue crack growth resistance for the BAG containing composites were unaffected by increasing BAG content up to 15% and were superior to Heliomolar after all post cure treatments. The flexural strength of the BAG composites was unaffected by two months exposure to aqueous media and a bacterial challenge, while some decreases in fracture toughness and fatigue resistance were observed. The favorable mechanical properties compared to Heliomolar were attributed to higher filler content and a microstructure morphology that better promoted the toughening mechanisms of crack deflection and bridging. SIGNIFICANCE. Overall, the BAG containing composites developed in this study demonstrated adequate and stable mechanical properties relative to successful commercial composites.Keywords: Fatigue, Hydration, Bacteria, Bioactive Glass, Fracture Toughness, Resin Composite, StrengthThis is an author's peer-reviewed final manuscript, as accepted by the publisher. The article is copyrighted by the Academy of Dental Materials and published by Elsevier Ltd. It can be found at: http://www.demajournal.com/

Theory and applications of atomic and ionic polarizabilities

Atomic polarization phenomena impinge upon a number of areas and processes in physics. The dielectric constant and refractive index of any gas are examples of macroscopic properties that are largely determined by the dipole polarizability. When it comes to microscopic phenomena, the existence of alkaline-earth anions and the recently discovered ability of positrons to bind to many atoms are predominantly due to the polarization interaction. An imperfect knowledge of atomic polarizabilities is presently looming as the largest source of uncertainty in the new generation of optical frequency standards. Accurate polarizabilities for the group I and II atoms and ions of the periodic table have recently become available by a variety of techniques. These include refined many-body perturbation theory and coupled-cluster calculations sometimes combined with precise experimental data for selected transitions, microwave spectroscopy of Rydberg atoms and ions, refractive index measurements in microwave cavities, ab initio calculations of atomic structures using explicitly correlated wave functions, interferometry with atom beams, and velocity changes of laser cooled atoms induced by an electric field. This review examines existing theoretical methods of determining atomic and ionic polarizabilities, and discusses their relevance to various applications with particular emphasis on cold-atom physics and the metrology of atomic frequency standards.Comment: Review paper, 44 page