The budgeting mechanism in development companies

Relevance of the researched problem is caused by the fact that today there is a requirement for a unique, generalized, theoretically and methodically elaborated budgeting mechanism disaggregating the aims of strategic level to the level of structural units of the company. The aim of article is to develop methodical provisions and practical recommendations to harmonize a budgeting mechanism of development companies on the basis of direct interrelation of current budgeting and strategic objectives of company development. The leading approach to a research of this problem is the classical approach allowing revealing sources and directions of financial resources application of commercial organizations and also ensuring their balance. The main results of a research are the expansion of a budgeting concept as a type of financial planning, the author’s technique of budgeting is suggested that is based on the indicators of assets turnover ratio, sales profitability and return on assets as the main characteristics of activity efficiency of a development company. Materials of the article can be useful in financial management enhancement and forming an effective budgeting mechanism in development companies. © 2016 Kovaleva et al

Theory and applications of atomic and ionic polarizabilities

Atomic polarization phenomena impinge upon a number of areas and processes in physics. The dielectric constant and refractive index of any gas are examples of macroscopic properties that are largely determined by the dipole polarizability. When it comes to microscopic phenomena, the existence of alkaline-earth anions and the recently discovered ability of positrons to bind to many atoms are predominantly due to the polarization interaction. An imperfect knowledge of atomic polarizabilities is presently looming as the largest source of uncertainty in the new generation of optical frequency standards. Accurate polarizabilities for the group I and II atoms and ions of the periodic table have recently become available by a variety of techniques. These include refined many-body perturbation theory and coupled-cluster calculations sometimes combined with precise experimental data for selected transitions, microwave spectroscopy of Rydberg atoms and ions, refractive index measurements in microwave cavities, ab initio calculations of atomic structures using explicitly correlated wave functions, interferometry with atom beams, and velocity changes of laser cooled atoms induced by an electric field. This review examines existing theoretical methods of determining atomic and ionic polarizabilities, and discusses their relevance to various applications with particular emphasis on cold-atom physics and the metrology of atomic frequency standards.Comment: Review paper, 44 page