СОВЕРШЕНСТВОВАНИЕ АНАЛИЗА ФИНАНСОВОГО СОСТОЯНИЯ ОРГАНИЗАЦИЙ С ЦЕЛЬЮ ПРОФИЛАКТИКИ ИХ НЕПЛАТЕЖЕСПОСОБНОСТИ

The current regulatory analysis of the financial condition of insolvent organizations have some disadvantages also does not account the features of the analysis based on the consolidated financial statements under IFRS and GAAP. In this work on the basis of the comparative analysis of financial condition of a number of large Russian companies, calculated on their accounting statements prepared under Russian accounting standards, IFRS and GAAP, proposals are developed to improve the analysis of financial condition of insolvent institutions.Окончание. Начало в номере 12Действующий нормативный анализ финансового состояния неплатежеспособных организаций имеет ряд недостатков, кроме того, не учитывает особенностей проведения анализа на основе консолидированной финансовой отчетности, предусмотренной МСФО и GAAP. В работе на основе проведенного сравнительного анализа финансового состояния ряда крупных российских компаний, рассчитанного по их бухгалтерской отчетности составленной по российским стандартам бухгалтерского учета, МСФО и GAAP разработаны предложения по совершенствованию анализа финансового состояния неплатежеспособных организаций

СОВЕРШЕНСТВОВАНИЕ АНАЛИЗА ФИНАНСОВОГО СОСТОЯНИЯ ОРГАНИЗАЦИЙ С ЦЕЛЬЮ ПРОФИЛАКТИКИ ИХ НЕПЛАТЕЖЕСПОСОБНОСТИ

The current regulatory analysis of the financial condition of insolvent organizations have some disadvantages also does not account the features of the analysis based on the consolidated financial statements under IFRS and GAAP. In this work on the basis of the comparative analysis of financial condition of a number of large Russian companies, calculated on their accounting statements prepared under Russian accounting standards, IFRS and GAAP, proposals are developed to improve the analysis of financial condition of insolvent institutions.Действующий нормативный анализ финансового состояния неплатежеспособных организаций имеет ряд недостатков, кроме того, не учитывает особенностей проведения анализа на основе консолидированной финансовой отчетности, предусмотренной МСФО и GAAP. В работе на основе проведенного сравнительного анализа финансового состояния ряда крупных российских компаний, рассчитанного по их бухгалтерской отчетности составленной по российским стандартам бухгалтерского учета, МСФО и GAAP разработаны предложения по совершенствованию анализа финансового состояния неплатежеспособных организаций

Cause of Death and Predictors of All-Cause Mortality in Anticoagulated Patients With Nonvalvular Atrial Fibrillation : Data From ROCKET AF

M. Kaste on työryhmän ROCKET AF Steering Comm jäsen.Background-Atrial fibrillation is associated with higher mortality. Identification of causes of death and contemporary risk factors for all-cause mortality may guide interventions. Methods and Results-In the Rivaroxaban Once Daily Oral Direct Factor Xa Inhibition Compared with Vitamin K Antagonism for Prevention of Stroke and Embolism Trial in Atrial Fibrillation (ROCKET AF) study, patients with nonvalvular atrial fibrillation were randomized to rivaroxaban or dose-adjusted warfarin. Cox proportional hazards regression with backward elimination identified factors at randomization that were independently associated with all-cause mortality in the 14 171 participants in the intention-to-treat population. The median age was 73 years, and the mean CHADS(2) score was 3.5. Over 1.9 years of median follow-up, 1214 (8.6%) patients died. Kaplan-Meier mortality rates were 4.2% at 1 year and 8.9% at 2 years. The majority of classified deaths (1081) were cardiovascular (72%), whereas only 6% were nonhemorrhagic stroke or systemic embolism. No significant difference in all-cause mortality was observed between the rivaroxaban and warfarin arms (P=0.15). Heart failure (hazard ratio 1.51, 95% CI 1.33-1.70, P= 75 years (hazard ratio 1.69, 95% CI 1.51-1.90, P Conclusions-In a large population of patients anticoagulated for nonvalvular atrial fibrillation, approximate to 7 in 10 deaths were cardiovascular, whereasPeer reviewe

IMPROVING FINANCIAL ANALYSIS OF ORGANIZATIONS IN ORDER TO PREVENT THEIR INSOLVENCY

The current regulatory analysis of the financial condition of insolvent organizations have some disadvantages also does not account the features of the analysis based on the consolidated financial statements under IFRS and GAAP. In this work on the basis of the comparative analysis of financial condition of a number of large Russian companies, calculated on their accounting statements prepared under Russian accounting standards, IFRS and GAAP, proposals are developed to improve the analysis of financial condition of insolvent institutions

IMPROVING FINANCIAL ANALYSIS OF ORGANIZATIONS IN ORDER TO PREVENT THEIR INSOLVENCY

The current regulatory analysis of the financial condition of insolvent organizations have some disadvantages also does not account the features of the analysis based on the consolidated financial statements under IFRS and GAAP. In this work on the basis of the comparative analysis of financial condition of a number of large Russian companies, calculated on their accounting statements prepared under Russian accounting standards, IFRS and GAAP, proposals are developed to improve the analysis of financial condition of insolvent institutions

Charge exchange emission from solar wind helium ions

Charge exchange X-ray and far-ultraviolet (FUV) aurorae can provide detailed insight into the interaction between solar system plasmas. Using the two complementary experimental techniques of photon emission spectroscopy and translation energy spectroscopy, we have studied state-selective charge exchange in collisions between fully ionized helium and target gasses characteristic of cometary and planetary atmospheres (H(2)O, CO(2), CO, and CH(4)). The experiments were performed at velocities typical for the solar wind (200-1500 km s(-1)). Data sets are produced that can be used for modeling the interaction of solar wind alpha particles with cometary and planetary atmospheres. These data sets are used to demonstrate the diagnostic potential of helium line emission. Existing Extreme Ultraviolet Explorer (EUVE) observations of comets Hyakutake and Hale-Bopp are analyzed in terms of solar wind and coma characteristics. The case of Hale-Bopp illustrates well the dependence of the helium line emission to the collision velocity. For Hale-Bopp, our model requires low velocities in the interaction zone. We interpret this as the effect of severe post-bow shock cooling in this extraordinary large comet

Chemical applications of Mössbauer spectroscopy

The Tutorial Lecture begins with a brief recapitulation of the hyperfine interactions and the relevant parameters observable in a Mössbauer spectrum. The main chapter with selected examples of chemical applications of Mössbauer spectroscopy follows and is subdivided into sections on: basic information on structure and bonding; switchable molecules (thermal spin transition in mono- and oligonuclear coordination compounds, light-induced spin transition, nuclear-decay-induced spin transition, spin transition in metallomesogens); mixed-valency in biferrocenes and other iron coordination compounds, and in an europium intermetallic compound; electron transfer in Prussian blue-analog complexes; molecule-based magnetism; industrial chemical problems like corrosion; application of a portable miniaturized Mössbauer spectrometer for applications outside the laboratory and in space. The Lecture ends with concluding remarks and an outlook to future developments

Soft Lithographic Patterning of Spin Crossover Nanoparticles

International audienceMicrotransfer molding has been used to fabricate homogeneous micropatterns and nanopatterns of spin crossover nanoparticles of [Fe(NH2trz)](tos)2 over a large area. We show that the use of an aprotic solvent (n-octane) may lead to successful results. Very well organized micropatterns are obtained, showing spin crossover phenomenon. Dark field optical and AFM images and Raman microspectrometry results are reported