The problem of cognitive-semantic grounds for verbs polysemy in English

The given article considers the problem of the cognitive and semantic basis for polysemanticism of verbs in English as one of the main mental processes that promotes changes and development of the meaning of words, the verbs in particula

Along theWriteLines: a case study exploring activities to enable creative writing in a secondary English classroom.

This article arises from a four week study of a class of 14-15 year old students. The study explored students’ perception of themselves as writers and the effects of a variety of teaching and learning strategies on their creative writing responses. The aim of the project was to enhance the students’ creative writing, whilst ascertaining whether there were particular activities or types of writing that would lead to students perceiving more satisfactory outcomes in their writing. It answers the research question: What do I observe, and what do my students say, about the experience of different classroom based creative writing tasks

ПРИНЦИПЫ ПОСТРОЕНИЯ И ПРОГНОЗНЫЕ ВОЗМОЖНОСТИ РАСЧЕТНО-ПЛАТЕЖНОГО БАЛАНСА

The management of the economic calculations system is within the scope of two spheres of economic knowledge - financial management and accounting. The latter has an information and analytical function preparing the basis for financial strategy development and observance of the contractual discipline in combination with an adopted accounting policy. The urgency of the issues concerning the effective management of receivables and payables is growing higher because of the continuing process of payment discipline violation and this process is very difficult to manage. Thus, the study of theoretical and practical aspects of budgeting and real-time accounting of fulfillment of obligations is considered to be very pertinent.The article highlights factors which are claimed to have a great impact on the state of payables and receivables as the most important elements of economic relations and should be taken into account while predicting the behavior of settlements with counteragents, employees and other debtors and creditors.The authors worked out the budgeting method for incurrences and repayments of indebtedness on the basis of approximated linear dependence. The method includes five stages of constructing the balance of payments: analysis and preparation of initial data for predicting receivables and payables, systematization and classification of the receivables and the payables, construction of parametric trend model for regular and irregular payables and receivables and for financial and non-financial responsibility, preparation of the aggregate forecast of movements of accounts payable and accounts receivable. Also, the authors offer the aggregate format of the balance of payments: the forecast balance of receivables and the excess of liabilities over the means of payment, on one hand, and the forecast balance of payables and the excess of the means of payment over liabilities, on the other hand. The proposed innovations will allow using free means of payment more effectively and prevent from bad debts.Процесс управления системой хозяйственных расчетов находится в области двух сфер экономических знаний - финансового менеджмента и бухгалтерского учета. Последний выполняет информационно-аналитическую функцию, готовя базу для построения финансовой стратегии, исполнения договорной дисциплины в сочетании с принятой учетной политикой. Актуальность вопросов эффективного управления дебиторской и кредиторской задолженностью возросла в связи с продолжающимся сложноуправляемым процессом нарушения платежной дисциплины сторонами обязательств. Отмеченное позволяет признать исследование теоретических и практических аспектов бюджетирования и оперативного учета исполнения обязательств актуальным и востребованным хозяйственной практикой.В статье раскрыты факторы, которые, по мнению авторов, имеют существенное влияние на состояние дебиторской и кредиторской задолженности как важнейших элементов современных экономических отношений и должны быть учтены при прогнозировании проведения расчетов с контрагентами, работающими, бюджетом, прочими дебиторами и кредиторами.Авторами предложена методика бюджетирования возникновения и погашения дебиторской и кредиторской задолженностей на базе аппроксимированно линейной зависимости. Методика включает в себя пять этапов построения расчетно-платежного баланса: анализ и подготовку исходных данных для прогнозирования дебиторской и кредиторской задолженности, систематизацию и классификацию видов дебиторской и кредиторской задолженностей, построение параметрической трендовой модели поведения для регулярной и иррегулярной дебиторской задолженности и финансовых и нефинансовых обязательств, составление агрегированного прогноза движения дебиторской и кредиторской задолженности. Представлен агрегированный формат расчетно-платежного баланса: с одной стороны, прогнозный остаток дебиторской задолженности и превышение обязательств над платежными средствами, с другой - прогнозный остаток кредиторской задолженности и превышение платежных средств над обязательствами.Предложенные новации позволят более эффективно использовать временно свободные средства и не допускать появления безнадежных долгов

ИДЕНТИФИКАЦИЯ И ИЗМЕРЕНИЕ СТОИМОСТИ НЕМАТЕРИАЛЬНЫХ АКТИВОВ: ОЦЕНОЧНЫЙ И БУХГАЛТЕРСКИЙ ПОДХОД

The paper presents a comprehensive view of the problem of identifying and measuring the value of intangible assets (IA) and intellectual property (IP) objects. The main approaches to the formation of the intangible asset definition in Federal Valuation Standards (FVS), International Financial Reporting Standards (IFRS) and the Russian Accounting Standards (RAS) are analyzed. It is noted that the current system of Russian federal standards for valuation, accounting and reporting contains fragmentary norms for individual components of the objects involved. There are contradictions between the volumes and the criteria for recognizing the results of intellectual activity in civil circulation and the accounting system. The authors outlined three blocks of problems of the observed gap between the indices of accounting and the market capitalization of the company: the lack of an active market, which makes it impossible to measure the external market value of the IA; the lack of proper regulation of individual intellectual property institutions; Unreliability of the IA value reflected in financial statements; the impossibility of regarding an object as an intangible asset due to the lack of documentary confirmation of the cost component of its value. The above problems can be eliminated, in the authors’ opinion, by unidirectional coordinated actions of the professional community and regulators in the field of creating an open intellectual property market. The success of the intellectual property market depends on the quality of the tools used by market players; in particular, it concerns the achievement of a higher level of formalization of methods and methodologies for measuring the market value of intangible assets and intellectual property, both at the stage of their recognition as an asset and at subsequent disclosure of respective information in the reporting. The accounting system, in turn, should provide users with reliable information about the IA value by expanding the list of objects that can be recognized in the accounting system as intangible assets, changes in approaches to the formation of their initial value and subsequent re-valuation.В статье представлен комплексный взгляд на проблему идентификации и измерения стоимости нематериальных активов (НМА) и объектов интеллектуальной собственности (ИС). Проанализированы основные подходы к формированию дефиниции «нематериальные активы» в Федеральных стандартах оценки (ФСО), Международных стандартах финансовой отчетности (МСФО) и отечественных Положениях по бухгалтерскому учету (РСБУ). Отмечается, что в действующей системе российских федеральных стандартов оценки, бухгалтерского учета и отчетности содержатся фрагментарные нормы об отдельных элементах рассматриваемых объектов. Имеются противоречия между объемами и критериями признания результатов интеллектуальной деятельности в гражданском обороте и системе бухгалтерского учета. Авторами выделены и рассмотрены три блока проблем наблюдаемого разрыва между показателями бухгалтерской отчетности и рыночной капитализации компании: отсутствие активного рынка, что приводит к невозможности определения внешней рыночной стоимости НМА; частичная неурегулированность отдельных институтов интеллектуальной собственности; недостоверность стоимостного значения НМА, отраженного в финансовой отчетности; невозможность признания объекта нематериальным активом вследствие отсутствия документального подтверждения затратной составляющей его стоимости. Устранение обозначенных проблем возможно, на наш взгляд, при однонаправленных согласованных действиях профессионального сообщества и регуляторов в области создания открытого рынка интеллектуальной собственности. Успешность функционирования рынка объектов интеллектуальной собственности зависит от качества инструментов, которыми пользуются его участники, в частности это касается достижения более высокого уровня формализации методов и методик измерения рыночной стоимости нематериальных активов и объектов интеллектуальной собственности как на стадии их признания активом, так и при последующем раскрытии информации о них в отчетности. В свою очередь, система бухгалтерского учета должна обеспечить пользователей достоверной информацией о стоимости НМА за счет расширения перечня объектов, которые могут быть признаны в учетной системе как нематериальные активы, изменения подходов к формированию их первоначальной стоимости и последующей переоценке

MULTIPROCESSOR MODELING TECHNOLOGIES FOR THE APPLIED STATISTICAL TASKS

The work considers the multiprocessors technologies of modeling for Monte Carlo tasks. It is shown that only application of the modern super productive systems permitted the new way to realize the mechanism of corresponding partitioned computations. The calculating schemes that supply to provide the increase of productivity and calculations' speed effectiveness are shown. In this article the modified algorithm of parallel calculations is offered based on the Monte Carlo method. Here every calculator has its own random generator of numbers. Thus intermediate calculations come true independently on the different, separately taken blades of cluster, "calculators". The results are already processed on some separately taken master -blades ("analyzer"). This allows to get rid from the necessary presence of router-communicator between the random generator of numbers and "calculator". Obviously, that such decision allows to accelerate the process of calculations. It is shown that the parallel algorithms of the Monte Carlo method are stable to any input data and have the maximal parallel form and, thus, minimal possible time of realization using the parallel computing devices. If it is possible to appoint one processor to one knot of calculation. Thus the realization of calculations becomes possible in all knots of net area in parallel and simultaneously.The work considers the multiprocessors technologies of modeling for Monte Carlo tasks. It is shown that only application of the modern super productive systems permitted the new way to realize the mechanism of corresponding partitioned computations. The calculating schemes that supply to provide the increase of productivity and calculations' speed effectiveness are shown. In this article the modified algorithm of parallel calculations is offered based on the Monte Carlo method. Here every calculator has its own random generator of numbers. Thus intermediate calculations come true independently on the different, separately taken blades of cluster, "calculators". The results are already processed on some separately taken master -blades ("analyzer"). This allows to get rid from the necessary presence of router-communicator between the random generator of numbers and "calculator". Obviously, that such decision allows to accelerate the process of calculations. It is shown that the parallel algorithms of the Monte Carlo method are stable to any input data and have the maximal parallel form and, thus, minimal possible time of realization using the parallel computing devices. If it is possible to appoint one processor to one knot of calculation. Thus the realization of calculations becomes possible in all knots of net area in parallel and simultaneously

Recycling-Oriented Design of the Al-Zn-Mg-Ca Alloys

Presented at the 1st International Electronic Conference on Metallurgy and Metals, 22 February–7 March 2021; Available online: https://iec2m.sciforum.net/.Approaches to the design of recycling-tolerant Al-Zn-Mg alloys were formulated to be achieved via combined Ca, Fe, and Si, and appropriate solidification conditions and heat treatment. A CalPhaD calculation and experimental study were employed for analysis of the Al-8%Zn-3%Mg alloy doped with 1–2%Ca, 0.5%Fe, and 0.5%Si. The Al-8%Zn-3%Mg-1%Ca-0.5%Fe-0.5%Si (AlZnMg1CaFeSi) alloy was preliminarily found to be promising since it showed a high equilibrium solidus, and an as-cast structure including curved phases (Al), Al3Fe, Al2CaSi2, Al10CaFe2, and (Al, Zn)4Ca; favouring a further spheroidization response during a two-step annealing at 450 °C, 3 h + 520 °C, 3 h. Furthermore, the alloy showed an excellent age-hardening response (195 HV, T6), which did not yield the values of the base alloy and outperformed the values of the other experimental counterparts. Regarding feasibility, 80% reduction hot rolling was successfully conducted, as well as a brief comparison with commercial 6063 impurity-tolerant alloys. As it showed qualitatively similar structural patterns and Fe and Si alloying opportunities, the AlZnMg1CaFeSi alloy may serve as a sustainable basis for the further development of high-strength aluminum alloys tailored for manufacture from scrap materials.Russian Science Foundation, Project No. 20-79-10373

Some Secrets of Fluorescent Proteins: Distinct Bleaching in Various Mounting Fluids and Photoactivation of cyan fluorescent proteins at YFP-Excitation

Background
The use of spectrally distinct variants of green fluorescent protein (GFP) such as cyan or yellow mutants (CFP and YFP, respectively) is very common in all different fields of life sciences, e.g. for marking specific proteins or cells or to determine protein interactions. In the latter case, the quantum physical phenomenon of fluorescence resonance energy transfer (FRET) is exploited by specific microscopy techniques to visualize proximity of proteins.

Methodology/Principal Findings
When we applied a commonly used FRET microscopy technique - the increase in donor (CFP)-fluorescence after bleaching of acceptor fluorophores (YFP), we obtained good signals in live cells, but very weak signals for the same samples after fixation and mounting in commercial microscopy mounting fluids. This observation could be traced back to much faster bleaching of CFP in these mounting media. Strikingly, the opposite effect of the mounting fluid was observed for YFP and also for other proteins such as Cerulean, TFP or Venus. The changes in photostability of CFP and YFP were not caused by the fixation but directly dependent on the mounting fluid. Furthermore we made the interesting observation that the CFP-fluorescence intensity increases by about 10 - 15% after illumination at the YFP-excitation wavelength – a phenomenon, which was also observed for Cerulean. This photoactivation of cyan fluorescent proteins at the YFP-excitation can cause false-positive signals in the FRET-microscopy technique that is based on bleaching of a yellow FRET acceptor.

Conclusions/Significance
Our results show that photostability of fluorescent proteins differs significantly for various media and that CFP bleaches significantly faster in commercial mounting fluids, while the opposite is observed for YFP and some other proteins. Moreover, we show that the FRET microscopy technique that is based on bleaching of the YFP is prone to artifacts due to photoactivation of cyan fluorescent proteins under these conditions