РОЗКРИТТЯ ІНФОРМАЦІЇ ПРО НАСЛІДКИ НАДЗВИЧАЙНИХ СИТУАЦІЙ У СИСТЕМІ БУХГАЛТЕРСЬКОГО ОБЛІКУ

Nowadays accounting statements is one of the most dynamic accounting method elements. First and foremost it is related to the correspondence of its subject-matter to the demands of different users willing to know economic conditions in reality changing rapidly. Thus, applying methods of economic analysis on the basis of accounting data it is possible to calculate a range of figures giving an opportunity to estimate both financial condition and economic potential of the enterprise in the future and the past. That is why to calculate such figures in the copes of accounting there should be information about emergency consequences cases affecting the production processes, product cost and further the enterprise’s financial results. This condition will allow estimate their influence on the financial figures and economic potential of the enterprise. The directions of financial statement’s expanding in content and form are articulated. Financial statement is improved in order to reflect information about emergency consequences through expanding factors in already existing chapters (as a part of other costs) and formation of the new chapter V «External and internal risks environmental impact» containing information about separation of emergency consequences from activity costs. Fragments of notes to the annual financial statement are developed giving an opportunity to estimate the impact of emergency consequences on noncurrent and current assets and the production process. Building specific information for internal use about emergency consequences is performed on the basis of justified directions of internal reporting formation and development of ways and mechanisms of their factors formation. It allowed to increase quality of information space of business activity management in emergency conditions. The use of suggestions in practice contributed to increasing the information space quality in users’ decision-making and developing a complex of measures to prevent and address the emergency consequences. In its turn analytical measures calculated on the basis of their facts will take into account a number of factors allowing to fully estimate the financial condition and economic potential.На сьогодні бухгалтерська звітність є одним з найбільш динамічних елементів методу обліку. Перш за все, це пов’язано з відповідністю його предметa вимогам різних користувачів, які бажають дізнатися, що економічні умови в реальності швидко змінюються. Тому, застосовуючи методи економічного аналізу на основі даних бухгалтерського обліку, можна розрахувати діапазон цифр, що дають можливість оцінити як фінансовий стан, так і економічний потенціал підприємства в майбутньому і минулому. Тому для обчислення таких цифр у справах бухгалтерського обліку повинна бути інформація про надзвичайні наслідки, що впливають на виробничі процеси, вартість продукції і фінансові результати підприємства. Ця умова дозволить оцінити їхній вплив на фінансові показники та економічний потенціал підприємства. Сформульовано напрями розширення фінансової звітності за змістом і формою. Фінансова звітність удосконалюється з метою відображення інформації про надзвичайні наслідки за рахунок розширення факторів у наявних главах (як частина інших витрат) і формування нової глави V «Зовнішні та внутрішні ризики впливу на навколишнє середовище», що містить інформацію про відокремлення надзвичайних наслідків від витрати на діяльність. Фрагменти приміток до річної фінансової звітності розроблено, що дає можливість оцінити вплив надзвичайних наслідків на необоротні та оборотні активи і виробничий процес. Побудова конкретної інформації для внутрішнього використання про надзвичайні наслідки здійснюється на основі обґрунтованих напрямів формування внутрішньої звітності та розроблення шляхів і механізмів формування їхніх факторів. Це дозволило підвищити якість інформаційного простору управління діловою діяльністю в надзвичайних умовах. Використання пропозицій на практиці сприяло підвищенню якості інформаційного простору при ухваленні рішень користувачами і розробленні комплексу заходів щодо запобігання надзвичайним наслідкам та їх ліквідації . У свою чергу, аналітичні заходи, розраховані на основі їхніх фактів, ураховуватимуть низку факторів, що дозволяють повністю оцінити фінансовий стан та економічний потенціал

Effects of Ellipticity and Shear on Gravitational Lens Statistics

We study the effects of ellipticity in lens galaxies and external tidal shear from neighboring objects on the statistics of strong gravitational lenses. For isothermal lens galaxies normalized so that the Einstein radius is independent of ellipticity and shear, ellipticity {\it reduces} the lensing cross section slightly, and shear leaves it unchanged. Ellipticity and shear can significantly enhance the magnification bias, but only if the luminosity function of background sources is steep. Realistic distributions of ellipticity and shear {\it lower} the total optical depth by a few percent for most source luminosity functions, and increase the optical depth only for steep luminosity functions. The boost in the optical depth is noticeable (>5%) only for surveys limited to the brightest quasars (L/L_* > 10). Ellipticity and shear broaden the distribution of lens image separations but do not affect the mean. Ellipticity and shear naturally increase the abundance of quadruple lenses relative to double lenses, especially for steep source luminosity functions, but the effect is not enough (by itself) to explain the observed quadruple-to-double ratio. With such small changes to the optical depth and image separation distribution, ellipticity and shear have a small effect on cosmological constraints from lens statistics: neglecting the two leads to biases of just Delta Omega_M = 0.00 \pm 0.01 and Delta Omega_Lambda = -0.02 \pm 0.01 (where the errorbars represent statistical uncertainties in our calculations).Comment: Optical depth normalization discussed. Matches the published versio

Математичне моделювання робочого процесу вібраційного гідроприводу плити пресування твердих побутових відходів

Наведена математична модель вібраційного гідроприводу пресування з використанням генератора імпульсів тиску диференціальної дії, яка дає змогу досліджувати динаміку вказаного гідроприводу для вибору більш раціонального способу пресування ТПВ. В результаті проведення математичного моделювання встановлено, що вібраційний спосіб пресування ТПВ збільшує їх коефіцієнт ущільнення на 24-26% порівняно із статичним способом, що дозволить суттєво підвищити продуктивність сміттєвозів в цілому (економія пального 2,2 т/рік на однин автомобіль) за рахунок кращої наповненості кузова

Electronic structure and X-ray spectroscopic properties of the HfFe2Si2 compound

The valence band electronic structure of HfFe2Si2 has been established for the first time based on X-ray emission spectroscopy measurements. The band structure and X-ray emission spectra have been also obtained theoretically using the ab initio LMTO method in the non-relativistic approximation. The electron configuration of Si in the compound HfFe2Si2 can be described as $s^{1.1}p^{1.5}$. The theoretical and experimental results are in satisfactory agreement

Electron structure, valence state and magnetic properties of the new ternary intermetallic compounds: experimental and theory

High-energy spectroscopy has been used to study the electron structure and valence state of new ternary intermetallic compounds, which crystallize in the CeNiSi2, ThMn12, ThCr2Si2 and HfFe2Si2 types. The calculations of electron energy bands E(k) and partial DOS for compounds were performed by the semi relativistic linear muffin-tin orbital method (LMTO) without considerations of spin-orbit interactions. Effective filling numbers of electrons in different bands of components in R.E.M2X2 (R.E = Sc, Y, Ce, Yb; M= Fe, Co, Ni, Cu, Pd, Rh; X= P, Si) compounds have been calculated. The electron occupation of the d-states of the M atoms has a dominant influence on the degree of their hybridization. Between the experimental and calculated X-ray emission spectra R.E.M2X2 good agreement has been obtained. LIII - absorption spectra Ce and Yb in ternary YbNi4In and Ce(Yb)M4X8 compounds were obtained at 78K and 300K using a tube spectrometer equipped with an RKD-01 co-ordinate detector. The mixed valence state of Ce and Yb was obtained in the YbNiIn4 and Ce(Yb)M4Al8 compounds

Relativistic quantum clocks

The conflict between quantum theory and the theory of relativity is exemplified in their treatment of time. We examine the ways in which their conceptions differ, and describe a semiclassical clock model combining elements of both theories. The results obtained with this clock model in flat spacetime are reviewed, and the problem of generalizing the model to curved spacetime is discussed, before briefly describing an experimental setup which could be used to test of the model. Taking an operationalist view, where time is that which is measured by a clock, we discuss the conclusions that can be drawn from these results, and what clues they contain for a full quantum relativistic theory of time.Comment: 12 pages, 4 figures. Invited contribution for the proceedings for "Workshop on Time in Physics" Zurich 201

New trends in the economic systems management in the context of modern global challenges

New trends in the economic systems management in the context of modern global challenges: collective monograph / scientific edited by M. Bezpartochnyi, in 2 Vol. // VUZF University of Finance, Business and Entrepreneurship. – Sofia: VUZF Publishing House “St. Grigorii Bogoslov”, 2020. – Vol. 1. – 309 p

Reproductive biology traits affecting productivity of sour cherry

The objective of this work was to evaluate variability in reproductive biology traits and the correlation between them in genotypes of 'Oblacinska' sour cherry (Prunus cerasus). High genetic diversity was found in the 41 evaluated genotypes, and significant differences were observed among them for all studied traits: flowering time, pollen germination, number of fruiting branches, production of flower and fruit, number of flowers per bud, fruit set, and limb yield efficiency. The number of fruiting branches significantly influenced the number of flower and fruit, fruit set, and yield efficiency. In addition to number of fruiting branches, yield efficiency was positively correlated with fruit set and production of flower and fruit. Results from principal component analysis suggested a reduction of the reproductive biology factors affecting yield to four main characters: number and structure of fruiting branches, flowering time, and pollen germination. Knowledge of the reproductive biology of the 'Oblacinska' genotypes can be used to select the appropriate ones to be grown or used as parents in breeding programs. In this sense, genotypes II/2, III/9, III/13, and III/14 have very good flower production and satisfactory pollen germination

Differential gene expression in mouse primary hepatocytes exposed to the peroxisome proliferator-activated receptor α agonists

BACKGROUND: Fibrates are a unique hypolipidemic drugs that lower plasma triglyceride and cholesterol levels through their action as peroxisome proliferator-activated receptor alpha (PPARα) agonists. The activation of PPARα leads to a cascade of events that result in the pharmacological (hypolipidemic) and adverse (carcinogenic) effects in rodent liver. RESULTS: To understand the molecular mechanisms responsible for the pleiotropic effects of PPARα agonists, we treated mouse primary hepatocytes with three PPARα agonists (bezafibrate, fenofibrate, and WY-14,643) at multiple concentrations (0, 10, 30, and 100 μM) for 24 hours. When primary hepatocytes were exposed to these agents, transactivation of PPARα was elevated as measured by luciferase assay. Global gene expression profiles in response to PPARα agonists were obtained by microarray analysis. Among differentially expressed genes (DEGs), there were 4, 8, and 21 genes commonly regulated by bezafibrate, fenofibrate, and WY-14,643 treatments across 3 doses, respectively, in a dose-dependent manner. Treatments with 100 μM of bezafibrate, fenofibrate, and WY-14,643 resulted in 151, 149, and 145 genes altered, respectively. Among them, 121 genes were commonly regulated by at least two drugs. Many genes are involved in fatty acid metabolism including oxidative reaction. Some of the gene changes were associated with production of reactive oxygen species, cell proliferation of peroxisomes, and hepatic disorders. In addition, 11 genes related to the development of liver cancer were observed. CONCLUSION: Our results suggest that treatment of PPARα agonists results in the production of oxidative stress and increased peroxisome proliferation, thus providing a better understanding of mechanisms underlying PPARα agonist-induced hepatic disorders and hepatocarcinomas

Complex Risks from Old Urban Waste Landfills: Sustainability Perspective from Iasi, Romania

Landfills continue to represent the most frequent managerial practice for municipal solid wastes and an increasing and complex problem globally. In certain countries, a transition to an open society and free market is superimposed on the transition to sustainability, resulting in even higher complexity of management. This paper proposes an approach for problem-structuring of landfills in complex transitions: sustainability or unsustainability of a management approach is determined by a set of sustainability filters that are defined by sets of indicators and prioritized according the systemic concept of sustainability, which says that economy is embedded in society, which is embedded in nature. The writers exercise this approach with an old landfill in Iasi, Romania, and conclude for unsustainability, because the ecological sustainability filter is not successfully passed. Social and economic sustainability filters are also discussed in relation with the ecological sustainability indicators. The described approach allows a coherent, transdisciplinary synthesis of knowledge scattered across various disciplines, a pervasive problem in landfill management. The case study helps distinguish between generally true and context-dependent aspects.Peer reviewe