The Formation of Management Reports on Commission Operations of Enterprise

The article researches the essence of the concept of "managerial reporting " in the works of both domestic and foreign scholars. It is defined that among the scholars there is no unambiguous opinion as to the reporting for needs of operational management of enterprise, which carries out commission operations. The author’s own definition of the concept of "managerial reporting at the enterprises carrying out commission operations" is suggested. The formation of managerial reporting at the enterprises carrying out commission operations is examined. It is proved that the formation of information in the managerial reporting depends on the level of management at the enterprise, which carries out commission operations. The author allocates the main criteria on which the efficiency of managerial reporting should be assessed. The directions that are necessary to direct activity of an enterprise with commission operations for increase of efficiency of managerial reporting are proposed

Управление затратами на полиграфических предприятиях с применением алгоритмов «Экономного производства»

Проведено дослідження різних алгоритмів концепції «Економні виробництва», проаналізовано результати практичного застосування алгоритму, адаптованого до вітчизняних підприємств в умовах ЗАТ «Віпол».In the conditions of market economy and economic crisis in the country entities a transformation of priorities, among which one of the first places is making a profit as a result of lower production costs, efficient use of inputs. The essence of the concept of «economical production». The principles and its various algorithms what can be used by companies in countries with developed market economies. The analysis of introduction of algorithm of «economy production», adapted to the domestic enterprises, JSC «Vipol» whose results showed the effectiveness of such control system of cost management in printing companies.Проведено исследование различных алгоритмов концепции «экономного производства», проанализированы результаты практического применения алгоритма, адаптированного к отечественным предприятиям в условиях ЗАО «Випол»

The assembly of the land (zemskii sobor): Historiographies and mythologies of a Russian “parliament”

Focusing on the term zemskii sobor, this study explored the historiographies of the early modern Russian assemblies, which the term denoted, as well as the autocratic and democratic mythologies connected to it. Historians have debated whether the individual assemblies in the sixteenth and seventeenth century could be seen as a coherent institution, what constituencies were represented there, what role they played in the relations of the Tsar with his subjects, and if they were similar to the early modern assemblies elsewhere. The growing historiographic consensus does not see the early modern Russian assemblies as a coherent institution. In the nineteenth–early twentieth century, history writing and myth-making integrated the zemskii sobor into the argumentations of both the opponents and the proponents of parliamentarism in Russia. The autocratic mythology, advanced by the Slavophiles in the second half of the nineteenth century, proved more coherent yet did not achieve the recognition from the Tsars. The democratic mythology was more heterogeneous and, despite occasionally fading to the background of the debates, developed for some hundred years between the 1820s and the 1920s. Initially, the autocratic approach to the zemskii sobor was idealistic, but it became more practical at the summit of its popularity during the Revolution of 1905–1907, when the zemskii sobor was discussed by the government as a way to avoid bigger concessions. Regionalist approaches to Russia’s past and future became formative for the democratic mythology of the zemskii sobor, which persisted as part of the romantic nationalist imagery well into the Civil War of 1918–1922. The zemskii sobor came to represent a Russian constituent assembly, destined to mend the post-imperial crisis. The two mythologies converged in the Priamur Zemskii Sobor, which assembled in Vladivostok in 1922 and became the first assembly to include the term into its official name

Spectroscopic Evidence for the Localization of Skyrmions near Nu=1 as T->0

Optically pumped nuclear magnetic resonance measurements of Ga-71 spectra were carried out in an n-doped GaAs/Al0.1Ga0.9As multiple quantum well sample near the integer quantum Hall ground state Nu=1. As the temperature is lowered (down to T~0.3 K), a ``tilted plateau'' emerges in the Knight shift data, which is a novel experimental signature of quasiparticle localization. The dependence of the spectra on both T and Nu suggests that the localization is a collective process. The frozen limit spectra appear to rule out a 2D lattice of conventional skyrmions.Comment: 4 pages (REVTEX), 5 eps figures embedded in text, published versio

Observation of a new phase transition between fully and partially polarized quantum Hall states with charge and spin gaps at ν=2/3\nu = 2/3

The average electron spin-polarization $\cal P$ of two-dimensional electron gas confined in $\rm GaAs/GaAlAs$ multiple quantum-wells was measured by nuclear magnetic resonance (NMR) near the fractional quantum Hall state with filling factor $\nu={2/3}$. Above this filling factor (${{2/3}} \leq \nu < 0.85$), a strong depolarization is observed corresponding to two spin flips per additional flux quantum. The most remarkable behavior of the polarization is observed at $\nu ={{2/3}}$, where a quantum phase transition from a partially polarized (${\cal P} \approx {{3/4}}$) to a fully polarized (${\cal P} = 1$) state can be driven by increasing the ratio between the Zeeman and the Coulomb energy above a critical value $\eta_{c} = \frac{\Delta_{Z}}{\Delta_{C}} = 0.0185$.Comment: 4 pages including 4 figure

NMR Determination of 2D Electron Spin Polarization at ν=1/2\nu=1/2

Using a `standard' NMR spin-echo technique we determined the spin polarization of two-dimensional electrons, confined to GaAs quantum wells, from the hyperfine shift of Ga nuclei in the wells. Concentrating on the temperature and magnetic field dependencies of spin polarization at Landau level filling factor $\nu =1/2$, we find that the results are described well by a simple model of non-interacting composite fermions, although some inconsistencies remain when the two-dimensional electron system is tilted in the magnetic field.Comment: 4 pages (REVTEX) AND 4 figures (PS

Tunneling into Ferromagnetic Quantum Hall States: Observation of a Spin Bottleneck

We explore the characteristics of equilibrium tunneling of electrons from a 3D electrode into a high mobility 2D electron system. For most 2D Landau level filling factors, we find that tunneling can be characterized by a single, well-defined tunneling rate. However, for spin-polarized quantum Hall states (nu = 1, 3 and 1/3) tunneling occurs at two distinct rates that differ by up to 2 orders of magnitude. The dependence of the two rates on temperature and tunnel barrier thickness suggests that slow in-plane spin relaxation creates a bottleneck for tunneling of electrons.Comment: 5 pages, 4 figures, submitted to PR

Spin Bottlenecks in the Quantum Hall Regim

We present a theory of time-dependent tunneling between a metal and a partially spin-polarized two-dimensional electron system (2DES). We find that the leakage current which flows to screen an electric field between the metal and the 2DES is the sum of two exponential contributions whose relative weights depend on spin-dependent tunneling conductances, on quantum corrections to the electrostatic capacitance of the tunnel junction, and on the rate at which the 2DES spin-polarization approaches equilibrium. For high-mobility and homogeneous 2DES's at Landau level filling factor $\nu=1$, we predict a ratio of the fast and slow leakage rates equal to $(2K+1)^2$ where $K$ is the number of reversed spins in the skyrmionic elementary charged excitations.Comment: 4 pages, 3 figures, submitted to Phys. Rev. Let

Spintronics: Fundamentals and applications

Spintronics, or spin electronics, involves the study of active control and manipulation of spin degrees of freedom in solid-state systems. This article reviews the current status of this subject, including both recent advances and well-established results. The primary focus is on the basic physical principles underlying the generation of carrier spin polarization, spin dynamics, and spin-polarized transport in semiconductors and metals. Spin transport differs from charge transport in that spin is a nonconserved quantity in solids due to spin-orbit and hyperfine coupling. The authors discuss in detail spin decoherence mechanisms in metals and semiconductors. Various theories of spin injection and spin-polarized transport are applied to hybrid structures relevant to spin-based devices and fundamental studies of materials properties. Experimental work is reviewed with the emphasis on projected applications, in which external electric and magnetic fields and illumination by light will be used to control spin and charge dynamics to create new functionalities not feasible or ineffective with conventional electronics.Comment: invited review, 36 figures, 900+ references; minor stylistic changes from the published versio