New records of Hieracium (Asteraceae) from the boreal zone of European Russia

A number of new records in Hieracium (Asteraceae) from European Russia have been made in the course of examination of herbarium collections kept in the Ples State Museum and Reserve of History, Architecture and Art. Hieracium diaphanoides, H. lepistoides, H. pellucidum and H. subpellucidum are reported as new to Kirov Region; H. morulum is new to Vologda Region; H. pellucidum and H. umbricola are new to Kostroma Region; the latter is also new to central Russia as a whole. H. sylvularum, commonly naturalised in European Russia, is for the first time found in the town of Kostroma.Peer reviewe

ПРОФЕССИОНАЛЬНОЕ СУЖДЕНИЕ ЭКСПЕРТА-БУХГАЛТЕРА В АРБИТРАЖНОМ СУДОПРОИЗВОДСТВЕ

The purpose of the research is to study and identify the genesis of the concepts of “professional judgment of an accountant”, “professional judgment of an auditor” and “special knowledge”, which serve as the basis for the formation of an author’s approach to the interpretation of the concept of “professional judgment of an expert accountant” based on the synergy of knowledge, skills, competencies, principles and theories of economic sciences, international auditing standards, international financial reporting standards, national accounting standards, Tax and Civil Code of the Russian Federation.The results of the research determined that the greatest attention of domestic authors is given to the disclosure of the interpretations of “professional judgment of an accountant” and “professional judgment of an auditor.” However, in spite of the urgent need in recent years to develop the theoretical foundations in the field of forensic accounting expertise, there are no approaches to defining the concept of “professional judgment of an expert accountant”, which negatively reflects the formation of the opinion of an expert accountant in the framework of the Arbitration Procedure.The research used general scientific methods of cognition (observation, comparison, analysis, synthesis, generalization, induction, deduction, modeling, historical and logical methods, systematization of theoretical and practical material), special methods (method of documentary and actual verification, inspection, request, confirmation, analytical procedures, etc.).Целью научного исследования является изучение и идентификация генезиса понятий «профессиональное суждение бухгалтера», «профессиональное суждение аудитора» и «специальные знания», служащие основанием для формирования авторского подхода к трактовке понятия «профессиональное суждение эксперта-бухгалтера» на основе синергии знаний, навыков, компетенций, принципов и теорий экономических наук, Международных стандартов аудита, Международных стандартов финансовой отчетности, национальных стандартов бухгалтерского учета, Налогового и Гражданского кодекса РФ.Результаты. Полученные результаты исследования определили, что наибольшее внимание отечественных авторов уделяется раскрытию трактовок «профессиональное суждение бухгалтера» и «профессиональное суждение аудитора». Однако, несмотря на назревшую в последние годы необходимость в развитии теоретических основ в области судебно-бухгалтерской экспертизы, подходы к определению понятия «профессиональное суждение эксперта-бухгалтера» отсутствует, что негативно отражается формировании мнения эксперта-бухгалтера в рамках Арбитражного судопроизводства.В ходе исследования использованы общенаучные методы познания (наблюдение, сравнение, анализ, синтез, обобщение, индукция, дедукция, моделирование, исторический и логический методы, систематизация теоретического и практического материала), специальные методы (метод документальной и фактической проверки, инспектирование, запрос, подтверждение, аналитические процедуры и др.)

Modeling efforts for the Lena delta and Laptev Sea regions

The Lena River is one of the largest rivers in the Arctic and has the largest delta. Given the large territory of the Lena Delta, the direct measurements are by far insufficient, calling for a modeling approach. However, most of the models, which include the Laptev Sea shelf zone, do not resolve the Lena Delta and as a consequence lose information about Lena river stream changes using input data with insufficient quality. In the current work we present the hydrodynamics model for the Lena Delta region and full baroclinic model for the Laptev Sea shelf area. The available hydrological information in the Lena Delta was collected, analyzed and used for the model verification. The developed hydrodynamics model provides the first necessary step for the further modeling efforts in the area. It also gives an input for the larger scale models resolving hydrodynamics of more than twenty main Lena River freshwater channels with switched-on wetting/drying option. Additionally the Lena Plume dynamics in the Lena Delta region of the Laptev Sea are explored by us in simulations performed with the FVCOM (Finite Volume Coastal Ocean Model). The impact of winds and tides on the Lena plume propagation is analysed based on simulations for the summer season of 2008 and also on idealized experiments. For that period, the simulated distributions of temperature and salinity agree well with the observations, including the thick-ness and border position of the buoyant plume. The model simulates the most energetic semi-diurnal and diurnal tidal constituents. The amplitudes and phases of the tidal components at the open boundary were derived from AOTIM5 and TPXO7.1 with corrections. These corrections noticeably improve the agreement of the modelled tidal maps with available tide gauge data

Use of open electronic courses in educational activity

The use of open electronic courses is a relatively new tendency in education and it is not yet fully discovered by researchers. With its introduction a change in the structure of the educational system happens. Therefore, the article studies the specifics of the introduction of online courses, including requirements to them, as well as factors that slow down their active development. Due to it, the following methods of investigation were used as: analysis, synthesis, deduction, induction. As an example, Kozma Minin Nizhny Novgorod State Pedagogical University - Minin University was used. Based on the study of the "Regulations on the use of open courses in the educational activities of Minin University", it was noted, in addition to the functions of the coordination group on open education, that for the trainee at the end of the course, in the case of unsatisfactory result, the possibility of the recalculation is established. This paragraph is used not by every university. In the article we make a conclusion that open courses are a new qualitative step in the development of world education, but online courses would be much more effective as narrow-minded, adult-oriented, and deeply motivated for learning. Taken as the basis of research, Minin University showed that the university is ready for the implementation of online courses. It is one of the few universities that actively use open courses in Russia.peer-reviewe

Study of exclusive one-pion and one-eta production using hadron and dielectron channels in pp reactions at kinetic beam energies of 1.25 GeV and 2.2 GeV with HADES

We present measurements of exclusive ensuremathπ+,0 and η production in pp reactions at 1.25GeV and 2.2GeV beam kinetic energy in hadron and dielectron channels. In the case of π+ and π0 , high-statistics invariant-mass and angular distributions are obtained within the HADES acceptance as well as acceptance-corrected distributions, which are compared to a resonance model. The sensitivity of the data to the yield and production angular distribution of Δ (1232) and higher-lying baryon resonances is shown, and an improved parameterization is proposed. The extracted cross-sections are of special interest in the case of pp → pp η , since controversial data exist at 2.0GeV; we find \ensuremathσ=0.142±0.022 mb. Using the dielectron channels, the π0 and η Dalitz decay signals are reconstructed with yields fully consistent with the hadronic channels. The electron invariant masses and acceptance-corrected helicity angle distributions are found in good agreement with model predictions

Two-particle correlations in azimuthal angle and pseudorapidity in inelastic p + p interactions at the CERN Super Proton Synchrotron

Results on two-particle ΔηΔϕ correlations in inelastic p + p interactions at 20, 31, 40, 80, and 158 GeV/c are presented. The measurements were performed using the large acceptance NA61/SHINE hadron spectrometer at the CERN Super Proton Synchrotron. The data show structures which can be attributed mainly to effects of resonance decays, momentum conservation, and quantum statistics. The results are compared with the Epos and UrQMD models.ISSN:1434-6044ISSN:1434-605

The modeling of the Lena River runoff temperature

A large number of observations available for the Laptev Sea shelf zone suggests significant changes both in climatology and ecosystem over the last seventy years. The Lena River plays one of the key roles in these processes. The scientists from Melnikov Permafrost Institute have shown that increasing of the Lena water temperature in a flood period led to strong coastal erosion in the Lena Delta region and thus to changes in chemical water composition. Some shifts are observed in time of the onset of daily discharge peak. As a result the changes are also observed in food webs. The large amount of observations in the considered area has been collected. On this stage somehow possible to get a complex picture about the dynamics in the region. However the output from any modeling efforts directly depends on the quality and detail of input data. For the models, especially ecosystem models, which do not resolve the Delta, one of the key points of success is accurate distribution of total freshwater runoff in the mouth area and also setting of precise temperature profiles. The main goal of our work is modeling of mean daily temperature of the water in the main freshwater channels near the mouth area depending on atmospheric conditions. The necessary accuracy of desired values requires the bringing observational data in frame of hydrology and morphology for the Lena River delta and main stream area including data about permafrost conditions under the river bed. The work includes analysis of temperature regimes for the lower reaches of the Lena River in the summer period, identification of its main factors and estimation of stratification in the main freshwater channels near the mouth. Also the work contains assessment of statistical and deterministic approaches to stream temperature modeling depending on atmospheric conditions in the region and considering the unique characteristics of the Lena River