Сравнительная оценка белорусского и международных планов счетов бухгалтерского учета: анализ принципиальных отличий

В данной статье дается краткое описание типового плана счетов бухгалтерского учета, раскрывается его структура и содержание. Также приводится сравнительный анализ типового плана счетов бухгалтерского учета Республики Беларусь с учетом аналогичных нормативных актов Российской Федерации, Французской Республики и Федеративной Республики Германии

Inclusive pion double charge exchange on Oxygen(16) at 0.6-1.1 GeV

The inclusive pion double charge exchange (DCX) on oxygen nuclei has been measured in the region where additional pion production is kinematically forbidden. The experiment was performed at ITEP PS at incident pi- kinetic energies T_0= 0.59, 0.75 and 1.1 GeV. The integrated forward differential cross section was found to decrease with energy slowly. At 1.1 GeV it exceeds the theoretical prediction within the conventional sequential single charge exchange mechanism with a neutral pion in the intermediate state (Glauber elastic rescattering) by about half an order of magnitude. The sequential mechanism with two pions in the intermediate state (Glauber inelastic rescatterings), which was proposed recently, seems to be able to explain the observed slow energy dependence and allows to predict the DCX cross section for higher energies.Comment: 27 pages, 13 figures. Minor corrections, one figure added. Accepted in NP

Search for d' in pion inclusive spectra from pp-interactions

We report on our measurement of the inclusive spectrum of positive pions from the reaction $pp\rightarrow \pi^+ + X$ on a $CH_2$ internal target of the ITEP proton synchrotron at $1.5\ GeV/c$ with a missing mass resolution of about $1\ MeV/c^2$. The goal of our experiment was the search for the hypothetical narrow $\pi NN$ resonance ($0.5\ MeV/c^2$ width and a mass of $2.06\ GeV/c^2$) with $I(J^P)=even(0^-)$, called $d'$. We do not see any statistically significant $d'$-signal. The upper limit for $d'$ production cross-section in $pp$-interactions is near $2\ \mu b$ at $84\%\ C.L.