АНАЛИЗ ФИНАНСОВЫХ ПОКАЗАТЕЛЕЙ ХОЗЯЙСТВЕННОЙ ДЕЯТЕЛЬНОСТИ НЕФТЕДОБЫВАЮЩИХ КОМПАНИЙ

The article presents economic and statistical analysis of the financial situation in economic entities of the Russian oil industry for a ten-year period. Factors affecting performance indicators of oil companies such as profitability of sales and labor productivity are quantitatively measured using actual performance data of the world’s largest oil companies. Dynamic characteristics of financial indicators of Russian oil companies are analyzed. Significant differences in the dynamics of these indicators in ruble and dollar terms are revealed. A correlation-regression analysis of the relationship between the sales profitability indicators and the oil price was carried out.Авторами проведен экономико-статистический анализ финансового положения хозяйствующих субъектов российской нефтедобывающей промышленности за десятилетний период. На основе фактических данных о результатах деятельности крупнейших нефтяных компаний мира количественно измерены факторы, влияющие на такие показатели эффективности деятельности нефтяных компаний, как рентабельность продаж и производительность труда. Проанализированы динамические характеристики финансовых показателей российских нефтяных компаний. Выявлены существенные различия в динамике этих показателей в рублевом и долларовом эквивалентах. Проведен корреляционно-регрессионный анализ взаимосвязи показателей рентабельности продаж от стоимости нефти

Инвестиции в основной капитал и амортизация основных средств: теоретические и практические аспекты изучения и анализа

It is indicated that domestic economy is experiencing a shortage of investment.The acceleration of the processes of import substitution is one of the most important challenges facing the domestic economy at present.Investments, especially capital investments and related investment relations constitute the basis for the development of the national economy and improving the efficiency of social production as a whole. A problem of formation of the amortization fundremains actual at the moment. In the modern scientific and educational literature amortization fund means the fund, including the use of funds to complete the restoration and repair of the fixed assets. This paper makesthe analysis of the situation in the area of investment in the fixed capital, which has developed in Russia for the past severalyears. The aim of this paper is to study the investment climate in the country based on the analysis of investments in the fixed capital by the sources of financing and types of the economic activity. The work is based on dynamic and structural analysis of analytical and statistical information on the processes occurring in this field.As a result, it can be noted that in spite of a number of efforts being made, in general, there are low growth rates in industry, there is a deficit of investments in the fixed assets. Most of the investments in fixed assets are carried out at the expense of the organizations’ own funds. A significant number of economic entities do not have the means, necessary for the technological renewal. Unfortunately, the regulatory framework in the field of accounting for the fixed assets and accrual of depreciation does not imply the use of a special account for the accumulation, and, most importantly, for the purposeful control of the use of the depreciation fund.First of all, it is necessary for companies with state participation and monopoly organizations. The lack of control over the targeted use of the depreciation fund led to a deterioration in the dynamics of indexes, characterizing the state and movement of the fixed assets, as evidenced by data on relevant indexes. Accelerated depreciation, used in tax accounting, should be monitored. However, at present, this only leads to an increase in costs. The article proposes accounting entries for the formation of an amortization fund and information on its intended use. In IFRS standards, information on the amount of accrued depreciation on fixed assets is generated in the reporting, which should also be shown in the financial statements of domestic organizations (especially with the state participation). Ambiguity in the interpretation of legislative and regulatory acts in the field of accounting for the fixed assets, accrual of depreciation and the formation of an amortization fund does not contribute to improving the investment climate in the country and leads to significant wear and tear in virtually all sectors of the economy. The article concludes that there is a significant underinvestment of the domestic economy, especially for manufacturing organizations.Ускорение процессов импортозамещения является одной из важнейших задач, стоящих перед отечественной экономикой в настоящее время. Инвестиции, особенно капитальные вложения и связанные с ними инвестиционные отношения представляют собой основу для развития национальной экономики и повышения эффективности общественного производства в целом. Остается в настоящее время актуальной и проблема формирования амортизационного фонда. В современной научной и учебной литературе под амортизационным фондом понимается фонд, предполагающий целевое использование средств на полное восстановление и ремонт основных средств. В работе осуществлен анализ ситуации в области инвестиций в основной капитал, сложившейся в России за ряд последних лет. Целью работы является изучение инвестиционного климата в стране на основе анализа инвестиций в основной капитал по источникам финансирования и видам экономической деятельности. В основу работы положен динамический и структурный анализ аналитической и статистической информации о происходящих в этой области процессах. В результате можно отметить, что несмотря на ряд предпринимаемых усилий в целом отмечаются невысокие темпы роста в промышленности, сохраняется дефицит инвестиций в основной капитал. Большая часть инвестиций в основной капитал осуществляется за счет собственных средств организаций. Значительное количество хозяйствующих субъектов не обладает средствами, необходимыми для технологического обновления. К сожалению нормативная база в области бухгалтерского учета основных средств и начисления амортизации не предполагает использование специального счета для накопления, а, главное, для контроля для целевым назначением использования амортизационного фонда. В первую очередь это необходимо для компаний с государственным участием и организаций-монополистов. Отсутствие контроля за целевым использованием амортизационного фонда привело к ухудшению динамики показателей, характеризующих состояние и движение основных средств, о чем свидетельствуют данные по соответствующим показателям. Ускоренная амортизация, используемая в налоговом учете, должна контролироваться. Однако в настоящее время это приводит только к росту затрат. В статье предложены бухгалтерские проводки по формированию амортизационного фонда и информации по целевому его использованию. В МСФО в отчетности формируется информация о сумме начисленной амортизации по основным средствам, что также необходимо показывать в финансовой (бухгалтерской) отчетности отечественных организаций (особенно с государственным участием). Неоднозначность толкования законодательных и нормативных актов в области учета основных средств, начисления амортизации и формирования амортизационного фонда не способствует улучшению инвестиционного климата в стране и ведет к их значительному износу практически во всех отраслях экономики. В статье сделан вывод о значительной недоинвестированности отечественной экономики, особенно это касается организаций обрабатывающей промышленности

Predictive risk factors before the onset of familial rheumatoid arthritis: the Tatarstan cohort study

BackgroundA familial history of rheumatoid arthritis (RA) predisposes an individual to develop RA. This study aimed at investigating factors associated with this conversion from the Tatarstan cohort.MethodsA total of 144 individuals, referred to as pre-RA and at risk for familial RA, were selected 2 years (range: 2–21 years) before conversion to RA and compared to non-converted 328 first-degree relatives (FDR) from RA as assessed after ≥2 years follow-up, and 355 healthy controls were also selected (HC). Preclinical parameters and socio-demographic/individual/HLA genetic factors were analyzed when data were available at the time of enrollment.ResultsAs compared to FDR and HC groups, pre-RA individuals were characterized before conversion to RA by the presence of arthralgia, severe morning symptoms, a lower educational level, and rural location. An association with the HLA-DRB1 SE risk factor was also retrieved with symmetrical arthralgia and passive smoking. On the contrary, alcohol consumption and childlessness in women were protective and associated with the HLA-DRB1*07:01 locus.ConclusionBefore RA onset, a combination of individual and genetic factors characterized those who are at risk of progressing to RA among those with familial RA relatives

Multiwavelength behaviour of the blazar 3C 279: Decade-long study from γ -ray to radio

We report the results of decade-long (2008-2018) γ -ray to 1 GHz radio monitoring of the blazar 3C 279, including GASP/WEBT, Fermi and Swift data, as well as polarimetric and spectroscopic data. The X-ray and γ -ray light curves correlate well, with no delay ≳ 3 h, implying general cospatiality of the emission regions. The γ -ray-optical flux-flux relation changes with activity state, ranging from a linear to amore complex dependence. The behaviour of the Stokes parameters at optical and radio wavelengths, including 43 GHz Very Long Baseline Array images, supports either a predominantly helical magnetic field or motion of the radiating plasma along a spiral path. Apparent speeds of emission knots range from 10 to 37c, with the highest values requiring bulk Lorentz factors close to those needed to explain γ -ray variability on very short time-scales. The MgII emission line flux in the 'blue' and 'red' wings correlates with the optical synchrotron continuum flux density, possibly providing a variable source of seed photons for inverse Compton scattering. In the radio bands, we find progressive delays of the most prominent light-curve maxima with decreasing frequency, as expected from the frequency dependence of the τ= 1 surface of synchrotron self-absorption. The global maximum in the 86 GHz light curve becomes less prominent at lower frequencies, while a local maximum, appearing in 2014, strengthens toward decreasing frequencies, becoming pronounced at ∼5 GHz. These tendencies suggest different Doppler boosting of stratified radio-emitting zones in the jet. © 2020 The Author(s).We thank the referee for attentive reading and comments that helped to improve presentation of the manuscript. The data collected by the WEBT collaboration are stored in the WEBT archive at the Osservatorio Astrofisico di Torino -INAF (ht tp://www.oato.inaf.it/blazars/webt/); for questions regarding their availability, please contact the WEBT President Massimo Villata([email protected]).TheSt.Petersburg University team acknowledges support from Russian Science Foundation grant 17-12-01029. The research at BU was supported in part by National Science Foundation grant AST-1615796 and NASA Fermi Guest Investigator grants 80NSSC17K0649, 80NSSC19K1504, and 80NSSC19K1505. The PRISM camera at Lowell Observatory was developed by K. Janes et al. at BU and Lowell Observatory, with funding from the NSF, BU, and Lowell Observatory. The emission-line observations made use of the DCT at Lowell Observatory, supported by Discovery Communications, Inc., BU, the University of Maryland, the University of Toledo, and Northern Arizona University. The VLBA is an instrument of the National Radio Astronomy Observatory. The National Radio Astronomy Observatory is a facility of the US NSF, operated under cooperative agreement by Associated Universities, Inc. This research has used data from the UMRAO which was supported by the University of Michigan; research at this facility was supported by NASA under awards NNX09AU16G, NNX10AP16G, NNX11AO13G, and NNX13AP18G, and by the NSF under award AST-0607523. The Steward Observatory spectropolarimetric monitoring project was supported by NASA Fermi Guest Investigator grants NNX08AW56G, NNX09AU10G, NNX12AO93G, and NNX15AU81G. The Torino group acknowledges financial contribution from agreement ASI-INAF n.2017-14-H.0 and from contract PRIN-SKA-CTA-INAF 2016. I.A. acknowledges support by a Ramon y Cajal grant (RYC-2013-14511) of the 'Ministerio de Ciencia, Innovacion, y Universidades (MICIU)' of Spain and from MCIU through the 'Center of Excellence Severo Ochoa' award for the Instituto de Astrofisica de Andalucia-CSIC (SEV-20170709). Acquisition and reduction of the POLAMI and MAPCAT data were supported by MICIU through grant AYA2016-80889-P. The POLAMI observations were carried out at the IRAM 30-m Telescope, supported by INSU/CNRS (France), MPG (Germany) and IGN (Spain). The MAPCAT observations were carried out at theGerman-Spanish Calar Alto Observatory, jointly operated by the Max-Plank-Institut fur Astronomie and the Instituto de Astrofisica de Andalucia-CSIC. The study is based partly on data obtained with the STELLA robotic telescopes in Tenerife, an AIP facility jointly operated by AIP and IAC. The OVRO 40-m monitoring program is supported in part by NASA grants NNX08AW31G, NNX11A043G, and NNX14AQ89G, and NSF grants AST-0808050 and AST-1109911. TH was supported by the Academy of Finland projects 317383 and 320085. AZT-24 observations were made within an agreement between Pulkovo, Rome and Teramo observatories. The Submillimeter Array is a joint project between the Smithsonian Astrophysical Observatory and the Academia Sinica Institute of Astronomy and Astrophysics and is funded by the Smithsonian Institution and the Academia Sinica. The Abastumani team acknowledges financial support by the Shota Rustaveli National Science Foundation under contract FR/217950/16. r This research was partially supported by the Bulgarian National Science Fund of the Ministry of Education and Science under grants DN 081/2016, DN 18-13/2017, KP-06-H28/3 (2018), and KP-06-PN38/1 (2019), Bulgarian National Science Programme 'Young Scientists and Postdoctoral Students 2019', Bulgarian National Science Fund under grant DN18-10/2017 and National RI Roadmap Projects DO1-157/28.08.2018 and DO1-153/28.08.2018 of the Ministry of Education and Science of the Republic of Bulgaria. GD and OV gratefully acknowledge observing grant support from the Institute of Astronomy and Rozhen National Astronomical Observatory via bilateral joint research project `Study of ICRF radio-sources and fast variable astronomical objects' (head -G. Damljanovic). This work was partly supported by the National Science Fund of the Ministry of Education and Science of Bulgaria under grant DN 08-20/2016, and by project RD-08-37/2019 of the University of Shumen. This work is a part of projects nos 176011, 176004, and 176021, supported by theMinistry of Education, Science and Technological Development of the Republic of Serbia. MGM acknowledges support through the Russian Government Program of Competitive Growth of Kazan Federal University. The Astronomical Observatory of the Autonomous Region of the Aosta Valley (OAVdA) is managed by the Fondazione Clement Fillietroz-ONLUS, which is supported by the Regional Government of the Aosta Valley, the Town Municipality of Nus and the 'Unite des Communes vald 'otainesMont-Emilius'. The research at the OAVdA was partially funded by several `Research and Education' annual grants from Fondazione CRT. This article is partly based on observations made with the IAC80 and TCS telescopes operated by the Instituto de Astrofisica de Canarias in the Spanish Observatorio del Teide on the island of Tenerife. A part of the observations were carried out using theRATAN-600 scientific equipment (SAO of the Russian Academy of Sciences)

Polarized blazar X-rays imply particle acceleration in shocks

Most of the light from blazars, active galactic nuclei with jets of magnetized plasma that point nearly along the line of sight, is produced by high-energy particles, up to around 1 TeV. Although the jets are known to be ultimately powered by a supermassive black hole, how the particles are accelerated to such high energies has been an unanswered question. The process must be related to the magnetic field, which can be probed by observations of the polarization of light from the jets. Measurements of the radio to optical polarization—the only range available until now—probe extended regions of the jet containing particles that left the acceleration site days to years earlier1,2,3, and hence do not directly explore the acceleration mechanism, as could X-ray measurements. Here we report the detection of X-ray polarization from the blazar Markarian 501 (Mrk 501). We measure an X-ray linear polarization degree ΠX of around 10%, which is a factor of around 2 higher than the value at optical wavelengths, with a polarization angle parallel to the radio jet. This points to a shock front as the source of particle acceleration and also implies that the plasma becomes increasingly turbulent with distance from the shock

X-ray Polarization Observations of BL Lacertae

Blazars are a class of jet-dominated active galactic nuclei with a typical double-humped spectral energy distribution. It is of common consensus the Synchrotron emission to be responsible for the low frequency peak, while the origin of the high frequency hump is still debated. The analysis of X-rays and their polarization can provide a valuable tool to understand the physical mechanisms responsible for the origin of high-energy emission of blazars. We report the first observations of BL Lacertae performed with the Imaging X-ray Polarimetry Explorer ({IXPE}), from which an upper limit to the polarization degree $\Pi_X<$12.6\% was found in the 2-8 keV band. We contemporaneously measured the polarization in radio, infrared, and optical wavelengths. Our multiwavelength polarization analysis disfavors a significant contribution of proton synchrotron radiation to the X-ray emission at these epochs. Instead, it supports a leptonic origin for the X-ray emission in BL Lac.Comment: 17 pages, 5 figures, accepted for publication in ApJ

MAGIC and H.E.S.S. detect VHE gamma rays from the blazar OT081 for the first time: a deep multiwavelength study

https://pos.sissa.it/395/815/pdfPublished versio