Institutional analysis of the regulatory and legal framework for financial reporting control in Russia

The study contains the main approaches to the determination of various institutions affecting Russian accounting from the standpoint of their formal and informal types. In modern conditions, the economic actions of a subject must be matched to external factors that determine the correctness of economic decision-making, as well as consistency and the development of correct patterns and behavior algorithms that are most effective for each specific situation. Through the institutional analysis, the authors have identified several inconsistencies in the regulatory framework of related institutions and suggested ways to eliminate these disparities. Inter-institutional discrepancies have been found between law and accounting institutions, indicating non-compliance in the accounting practice of the substance over form principle, between recognition in the bookkeeping and tax accounting of the transfer of assets and liabilities ownership, as well as differences in the recording of investment real estate in the financial statements according to IFRS institutions and Russian national standards.peer-reviewe

On resonant scatterers as a factor limiting carrier mobility in graphene

We show that graphene deposited on a substrate has a non-negligible density of atomic scale defects. This is evidenced by a previously unnoticed D peak in the Raman spectra with intensity of about 1% with respect to the G peak. We evaluated the effect of such impurities on electron transport by mimicking them with hydrogen adsorbates and measuring the induced changes in both mobility and Raman intensity. If the intervalley scatterers responsible for the D peak are monovalent, their concentration is sufficient to account for the limited mobilities achievable in graphene on a substrate.Comment: version 2: several comments are taken into account and refs adde

Growth of a vortex polycrystal in type II superconductors

We discuss the formation of a vortex polycrystal in type II superconductors from the competition between pinning and elastic forces. We compute the elastic energy of a deformed grain boundary, that is strongly non-local, and obtain the depinning stress for weak and strong pinning. Our estimates for the grain size dependence on the magnetic field strength are in good agreement with previous experiments on NbMo. Finally, we discuss the effect of thermal noise on grain growth.Comment: 4 pages, 2 figure

Self-assessment and properties affecting intermediary relations of students of dental faculty of UGMU

The article presents the results of a study of self-esteem and types of interpersonal relations among students of the Medical UniversityВ статье представлены результаты исследования самооценки и типов межличностных отношений студентов стоматологического факультета УГМ

Long-range nonlocal flow of vortices in narrow superconducting channels

We report a new nonlocal effect in vortex matter, where an electric current confined to a small region of a long and sufficiently narrow superconducting wire causes vortex flow at distances hundreds of inter-vortex separations away. The observed remote traffic of vortices is attributed to a very efficient transfer of a local strain through the one-dimensional vortex lattice, even in the presence of disorder. We also observe mesoscopic fluctuations in the nonlocal vortex flow, which arise due to "traffic jams" when vortex arrangements do not match a local geometry of a superconducting channel.Comment: a slightly longer version of a tentatively accepted PR

Psychotherapeutic accompaniment of patients with suicidal behavior

The article presents the psychotherapeutic support of patients with suicidal behavior.В статье представлено психотерапевтическое сопровождение пациентов с суицидальным поведением

Small Scale Anisotropy Predictions for the Auger Observatory

We study the small scale anisotropy signal expected at the Pierre Auger Observatory in the next 1, 5, 10, and 15 years of operation, from sources of ultra-high energy (UHE) protons. We numerically propagate UHE protons over cosmological distances using an injection spectrum and normalization that fits current data up to \sim 10^{20}\eV. We characterize possible sources of ultra-high energy cosmic rays (UHECRs) by their mean density in the local Universe, $\bar{\rho} = 10^{-r}$ Mpc$^{-3}$, with $r$ between 3 and 6. These densities span a wide range of extragalactic sites for UHECR sources, from common to rare galaxies or even clusters of galaxies. We simulate 100 realizations for each model and calculate the two point correlation function for events with energies above 4 \times 10^{19}\eV and above 10^{20}\eV, as specialized to the case of the Auger telescope. We find that for r\ga 4, Auger should be able to detect small scale anisotropies in the near future. Distinguishing between different source densities based on cosmic ray data alone will be more challenging than detecting a departure from isotropy and is likely to require larger statistics of events. Combining the angular distribution studies with the spectral shape around the GZK feature will also help distinguish between different source scenarios.Comment: 15 pages, 6 figures, 6 tables, submitted to JCA

GZK Photons Above 10 EeV

We calculate the flux of "GZK-photons", namely the flux of photons produced by extragalactic nucleons through the resonant photoproduction of pions, the so called GZK effect. This flux depends on the UHECR spectrum on Earth, of the spectrum of nucleons emitted at the sources, which we characterize by its slope and maximum energy, on the distribution of sources and on the intervening cosmological backgrounds, in particular the magnetic field and radio backgrounds. For the first time we calculate the GZK photons produced by nuclei. We calculate the possible range of the GZK photon fraction of the total UHECR flux for the AGASA and the HiRes spectra. We find that for nucleons produced at the sources it could be as large as a few % and as low as 10^{-4} above 10 EeV. For nuclei produced at the sources the maximum photon fraction is a factor of 2 to 3 times smaller above 10 EeV but the minimum could be much smaller than for nucleons. We also comment on cosmogenic neutrino fluxes.Comment: 20 pages, 9 figures (21 panels), iopart.cls and iopart12.clo needed to typese