ROLE OF MANAGEMENT ACCOUNTING OF THE RAILWAYS

The article explores practical approaches to the optimization of management accounting venture railway industry through the introduction of an automated system. The necessity of improving the management accounting system, which will lead to the optimization of the organization of warehouse activities and all transport companies

ROLE OF MANAGEMENT ACCOUNTING OF THE RAILWAYS

The article explores practical approaches to the optimization of management accounting venture railway industry through the introduction of an automated system. The necessity of improving the management accounting system, which will lead to the optimization of the organization of warehouse activities and all transport companies

Resonanz-Holographie

Beschrieben werden die Versuche zur Ausarbeitung einer neuen interferometrisch-holographischen Methode (Methode der Resonanzholographie), die sich von den üblichen Interferenzmethoden dadurch unterscheidet, daß sie größere Empfindlichkeit und größeres Auflösungsvermögen bei der Bestimmung der räumlichen Konzentrationsverteilung schwerer Teilchen, die sich in einem bestimmten Atomzustand in der untersuchten Inhomogenität befinden, besitzt. Zur Erzeugung der holographischen Interferogramme liegt der Methode die Verwendung einer Lichtquelle zugrunde, in deren Strahlung eine Wellenlänge enthalten ist, die sich in der Nähe der Resonanzlinie von einer der Atom- oder Ionenkomponenten der Inhomogenität befindet. Zur Untersuchung der räumlichen Konzentrationsverteilung normaler Kaliumatome im Plasma der Lichtbogenentladung und der Laserexplosion wurde die stimulierte Raman-Streuung (SRS) der Rubinlaserstra~lungin Nitrobenzol verwendet, deren Wellenlänge (7658 A) nahe bei der Kurzwellenkomponente des Kalium-Resonanzdubletts liegt. Als Ergebnis lag die Empfindlichkeit bei der Bestimmung der Atomkonzentration um zwei Größenordungen höher, verglichen mit der Empfindlichkeit, die bei Verwendung einer Rubinlaserstrahlung auftritt. Abb.: 25; Tab.: 1; BibI.: 32

ECONOMIC AND LEGAL ASPECT OF THE NEGATIVE IMPACT OF OIL AND GAS WELLS ON THE ENVIRONMENT

The negative impact on the environment is carried out from almost all oil and gas facilities. One of such objects are wells of any purpose. The causes of negative impacts on the environment from plugged and abandoned wells were identified in the course of the study. Existing methods and technologies of well liquidation and conservation have been analyzed in the article. Existing problems in the legal regulation of the issue of environmental safety of abandoned wells have been investigated. The result of comparison of the international and domestic legislation on this problem has been presented

Hedge Euphemisms as Tools of Economic Discourse

An attempt is made to analyze euphemized and non-euphemized versions of statements using the example of headings of short exchange messages. The relevance of the study is due to the need to study the causes and situations of the appearance of hedge euphemisms in the German language, as well as their functioning in economic discourse. The definitions, classifications and functional features of euphemisms and hedging tools in linguistics are considered. Particular attention is paid to the camouflaging function of euphemisms. The authors of the article designate euphemized statements that perform a camouflaging function with the term hedge euphemisms. The authors have collected messages (IndexCheck) of the Stuttgart Stock Exchange for investors and traders about changes in quotations from January to July 2021. It has been established that hedge euphemisms are found primarily in reports of a decline in the index. It is shown that message headers are classified depending on the presence of a component with a euphemistic coloration in them. It is noted that the ratio of euphemized and noneuphemized statements is approximately 2 : 1. It is argued that the authors of hedge euphemisms modify negative situations by resorting to the denomination process in order to mask the lexemes denoting negative situations from the point of view of investors

Estimation of factors and projected growth of the metallurgical branch of Russia under unstable market conditions

The results of the performed analysis of the development indexes of the Russian metallurgical industry, the production dynamics and export tendencies of the largest exporters were represented. The estimation of the specific factors of price formation in the market of steel products of the Russian Federation, the record of the growth of prices for ore and coal in the world, together with the analysis of the main financial values of the activity of the largest metallurgical companies allowed calculating the projected indexes basing upon their activity for 2017-2018. On the base of these projected indexes of the companies’ activity and worldwide trends of demand for steel products, the estimations of the products demand were given taking into account the determining factors of the branch development

Resonant spin-dependent electron coupling in a III-V/II-VI heterovalent double quantum well

We report on design, fabrication, and magnetooptical studies of a III-V/II-VI hybrid structure containing a GaAs/AlGaAs/ZnSe/ZnCdMnSe double quantum well (QW). The structure design allows one to tune the QW levels into the resonance, thus facilitating penetration of the electron wave function from the diluted magnetic semiconductor ZnCdMnSe QW into the nonmagnetic GaAs QW and vice versa. Magneto-photoluminescence studies demonstrate level anticrossing and strong intermixing resulting in a drastic renormalization of the electron effective g factor, in perfect agreement with the energy level calculations.Comment: 4 pages, 5 Postscript figures, uses revtex

Spatial Characteristics of Settlement: Comparison of Kyrgyzstan and Russian Regions

В данной статье анализируется изменение пространственного распределения населения в период рыночных реформ. Рассматриваются 5 российских регионов и сравниваются с быстро растущими регионами Киргизии. Рассматривается миграция населения внутри регионов, проводится анализ размера «агломерационной тени» в зависимости от региона и, в частности, природных условий. Оценивается влияние таких факторов, как расстояние до центра агломераций, близость к соседним регионам, наличие больших рынков, а также влияние рыночных реформ на численность населения городов.The article analyses changes in the spatial distribution of the population during market reforms. The study considers and compares five Russian regions with the rapidly growing regions of the Republic of Kyrgyzstan. Population migration within these regions is considered, the size of the agglomeration shadow depending on a region and its natural conditions is analysed. The impact of such factors as the distance to the agglomeration centre, proximity to neighbouring regions, presence of large markets, as well as the impact of market reforms on the population of cities is assessed.Исследование выполнено за счет гранта Российского научного фонда (проект № 23-28-00446 «Влияние формирования агломерации на развитие экономики региона в целом»).The article has been prepared with the support of the Russian Science Foundation, the project No. 23-28-00446 «The impact of agglomeration formation on the development of the region’s economy as a whole»

Pathogenesis of Functional Biliary Pain and Pharmacology of Trimebutin

Aim: to provide data on the pathogenesis of functional biliary pain and provide rationale for the use of trimebutine for this indication.Key points. Biliary pain is one of the most frequent reasons for patients to see a doctor. The diagnosis of functional disorder of the gallbladder and Oddi's sphincter is legitimate only after the exclusion of organic causes from both the gastrointestinal tract and other organs and systems. The initial appeal to surgeons with a complaint of pain in the epigastrium or right hypochondrium may lead to unjustified surgical intervention that does not bring relief to the patient's suffering. The consequences of cholecystectomy also have an anatomical and physiological justification for the occurrence or preservation of biliary pain. Currently, two main hypotheses are being considered to explain its cause: increased intraluminal pressure due to morphological and functional obstacles to bile outflow and visceral hypersensitivity. In the multilevel system of regulation of the gallbladder and sphincter apparatus, the opioid system occupies a special place. The agonist of peripheral receptors of the enkephalinergic system, trimebutine, in clinical studies led to the relief of biliary pain in more than 80 % of patients with functional biliary disorders, while a significant decrease in the severity of diarrhea, dyspeptic, and constipation syndromes was revealed.Conclusion. The prescription of the peripheral receptor agonist of the enkephalinergic system, trimebutine, is pathogenetically justified for functional biliary pain

Association between antiarrhythmic, electrophysiological and antioxidative effects of melatonin in ischemia/reperfusion

Melatonin is assumed to confer cardioprotective action via antioxidative properties. We evaluated the association between ventricular tachycardia and/or ventricular fibrillation (VT/VF) incidence, oxidative stress, and myocardial electrophysiological parameters in experimental ischemia/reperfusion under melatonin treatment. Melatonin was given to 28 rats (10 mg/kg/day, orally, for 7 days) and 13 animals received placebo. In the anesthetized animals, coronary occlusion was induced for 5 min followed by reperfusion with recording of unipolar electrograms from ventricular epicardium with a 64-lead array. Effects of melatonin on transmembrane potentials were studied in ventricular preparations of 7 rats in normal and ?ischemic? conditions. Melatonin treatment was associated with lower VT/VF incidence at reperfusion, shorter baseline activation times (ATs), and activation-repolarization intervals and more complete recovery of repolarization times (RTs) at reperfusion (less baseline-reperfusion difference, ΔRT) (p < 0.05). Superoxide dismutase (SOD) activity was higher in the treated animals and associated with ΔRT (p = 0.001), whereas VT/VF incidence was associated with baseline ATs (p = 0.020). In vitro, melatonin led to a more complete restoration of action potential durations and resting membrane potentials at reoxygenation (p < 0.05). Thus, the antioxidative properties of melatonin were associated with its influence on repolarization duration, whereas the melatonin-related antiarrhythmic effect was associated with its oxidative stress-independent action on ventricular activation.Fil: Sedova, Ksenia A.. Czech Technical University In Prague; República ChecaFil: Bernikova, Olesya G.. Ural Branch of Russian Academy of Sciences; RusiaFil: Cuprova, Julia I.. Czech Technical University In Prague; República ChecaFil: Ivanova, Alexandra D.. Lomonosov Moscow State University; RusiaFil: Kutaeva, Galina A.. Pitirim Sorokin Syktyvkar State University; RusiaFil: Pliss, Michael G.. Almazov National Medical Research Centre; RusiaFil: Lopatina, Ekaterina V.. University of Saint Petersburg; RusiaFil: Vaykshnorayte, Marina A.. Ural Branch Of Russian Academy Of Sciences; RusiaFil: Diez, Emiliano Raúl. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Mendoza. Instituto de Medicina y Biología Experimental de Cuyo; Argentina. Universidad Nacional de Cuyo. Facultad de Ciencias Medicas. Instituto de Fisiologia; ArgentinaFil: Azarov, Jan E.. Ural Branch of Russian Academy of Sciences; Rusia. Pitirim Sorokin Syktyvkar State University; Rusi