Statistical methods for analyzing financial statements of Russian organizations in the context of IFRS implementation

In the context of the transition to international financial reporting standards (hereinafter - IFRS), issues of bringing Russian financial statements closer to an international format are of relevance. In order to develop Russian reporting adapted to the new requirements of the format, the authors have conducted polls of the accounting services of large, medium and small business organizations about the desirability of including the indicators from the minimum list of international reporting articles in their reports. Based on the methods used by the Institute of Statistics in the study of Russian financial statements methods of selective observation, questioning, methods of processing the data obtained, namely, calculating the proportion of reporting indicators using the A. Salai and V. Ryabtsev index, the authors justify the inclusion in the Russian financial reporting a series of indicators proposed by IFRS. The results of the study can be used in the transformation of statements, as well as in the construction of consolidated financial statements generated in Russia in accordance with the requirements of IFRS.peer-reviewe

Institutional analysis of the regulatory and legal framework for financial reporting control in Russia

The study contains the main approaches to the determination of various institutions affecting Russian accounting from the standpoint of their formal and informal types. In modern conditions, the economic actions of a subject must be matched to external factors that determine the correctness of economic decision-making, as well as consistency and the development of correct patterns and behavior algorithms that are most effective for each specific situation. Through the institutional analysis, the authors have identified several inconsistencies in the regulatory framework of related institutions and suggested ways to eliminate these disparities. Inter-institutional discrepancies have been found between law and accounting institutions, indicating non-compliance in the accounting practice of the substance over form principle, between recognition in the bookkeeping and tax accounting of the transfer of assets and liabilities ownership, as well as differences in the recording of investment real estate in the financial statements according to IFRS institutions and Russian national standards.peer-reviewe

Institutional methodology of the formation of the public sector reporting concept in accordance with IPSAS

The author explores the essence of Russian statement of financial position of state sector entities. The approach to the features of the balance sheet is based on analyzing the classification of legal entities in the norms of the Civil Law of the Russian Federation. The objective of the article is determination of public sector reporting entity as well as a development of draft report on the financial position of the public sector entities. The author applies the institutional methodology in evolving perceptions of financial statements the reporting public sector entities have developed in the context of transition to international public sector accounting standards (hereinafter - IPSAS). The methodology is based on a detailed analysis of the legal framework of various related institutions: law, budget accounting, international financial reporting standards (hereinafter - IFRS) and other institutions. The results of the study justify and develop a new concept of public sector reporting entities. Given the new concept, the draft statement of financial position for Russian public sector entities was developed, which is universal for both state-owned (budgetary) and autonomous institutions.peer-reviewe

Chemistry for Sustainable Development 16 (2008) 143-153 Composition and Physicochemical Properties of Natural Blue Clays

Abstract Physical and chemical features of natural clays have been studied using the methods of X-ray diffraction, chemical, thermal and spectral analyses, ESR and IR spectroscopy; the nature of their medical properties being considered. The composition of macro and trace impurities in the clays has been analysed. The medical properties of the clays are determined by the presence of almost all the chemical elements necessary for normal functioning of a living organism as well as by sorption features due to a specific character of crystal structure. Using ESR technique, the forms of occurrence for some trace impurities (Mn 2+ , Fe 3+ ) and for paramagnetic centers (PC) of the radiation nature have been determined. The intensity of PC response has been shown to correlate with the content of actinoid ions such as U and Th in the samples. Basing on the ESR spectral data it has been established that blue color of the clays is caused by V 4+ impurity ions V 4+ in the form of vanadyl VO 2+ . The content of the microelements such as vanadium, boron and chromium in blue kaoline ãëèíàõ has been demonstrated to be 10-15 times higher as compared to clay samples of another coloring. An important role of complex influence of macro-and microelements (silicon-boron, vanadium-chromium, manganese, etc.) on the enzymes and hormones in various organs, as well as the presence of such combinations of chemical elements in blue clays have been noted

Biological, cytomorphological and karyological heterogeneity of transformed cell lines derived from domestic pig (Sus scrofa L.) organs

The main advantage of transformed cell lines as compared to primary ones is that they allow generation of the stable material suitable for long-term research and practical use. Therefore, development of new continuous cell cultures from various animal tissues is of great practical importance. Results of examination of transformed cell lines derived from organs of domestic pigs (Sus scrofa L.) for their biological, cytomorphological and karyological features are described in the paper. The said cell cultures are confirmed to be susceptible to various animal viruses. Also, a procedure for preparation of new diploid cell culture from porcine spleen (SSs – Splеen Sus scrofa) is described. Based on the obtained data analysis it was concluded that the epithelial cells derived from trypsinized porcine spleens could be successfully immortalized. All transformed cell lines of porcine origin have similar morphology with predominated epithelium-like forms. Some of them – SPEV, А4 С2 , RSK – tend to adopt a spherical shape in suspension. Such cell lines as PSGK-30 and PPES cell lines form partial multilayer or they are characterized by significant monolayer compaction with pseudosyncytium formation. Only pseudodiploid cell culture (SPEV cell culture) tends to grow in suspension, it also grows in rotating culture flasks. Karyological transformations in different cell cultures stabilized at certain level. Spontaneous increase in chromosome numbers in the main population of transformed cell lines towards triploidy resulted in stabilization of culture properties and increase in proliferation. PSGK-30 cell culture has the highest modal class – 64 chromosomes. Near-diploid cultures (А4 С2 , RSK) demonstrate stable growth properties and are similar to SPEV cell culture in adopting spherical cell forms in medium, monolayer character and cell morphology. PK-15 cell culture having a distinct karyotype under different cultivation conditions while retaining other culture properties is found to be the most adaptive. A new transformed diploid SSs cell culture is developed by long-term incubation, subcultivation (more than 80 passages) and selection at the FGBI “ARRIAH” laboratory; it can remain diploid or may spontaneously become heteroploid-immortalized during further passaging. The cell hyperploidy is very likely to enhance telomerase activity, which in turn stabilizes immortalization and results in proliferative activity increase The cell viability has been maintained so far by regular reseedings (split ratio – 1:2–1:3) performed 1–2 times a week

Model for initiation of quality factor degradation at high accelerating fields in superconducting radio-frequency cavities

A model for the onset of the reduction in SRF cavity quality factor, the so-called Q-drop, at high accelerating electric fields is presented. Breakdown of the surface barrier against magnetic flux penetration at the cavity equator is considered to be the critical event that determines the onset of Q-drop. The worst case of triangular grooves with low field of first flux penetration Hp, as analyzed previously by Buzdin and Daumens, [1998 Physica C 294: 257], was adapted. This approach incorporates both the geometry of the groove and local contamination via the Ginzburg-Landau parameter kappa, so the proposed model allows new comparisons of one effect in relation to the other. The model predicts equivalent reduction of Hp when either roughness or contamination were varied alone, so smooth but dirty surfaces limit cavity performance about as much as rough but clean surfaces do. When in combination, contamination exacerbates the negative effects of roughness and vice-versa. To test the model with actual data, coupons were prepared by buffered chemical polishing and electropolishing, and stylus profilometry was used to obtain distributions of angles. From these data, curves for surface resistance generated by simple flux flow as a function of magnetic field were generated by integrating over the distribution of angles for reasonable values of kappa. This showed that combined effects of roughness and contamination indeed reduce the Q-drop onset field by ~30%, and that that contamination contributes to Q-drop as much as roughness. The latter point may be overlooked by SRF cavity research, since access to the cavity interior by spectroscopy tools is very difficult, whereas optical images have become commonplace. The model was extended to fit cavity test data, which indicated that reduction of the superconducting gap by contaminants may also play a role in Q-drop.Comment: 15 pages with 7 figure

Fragmentation and Multifragmentation of 10.6A GeV Gold Nuclei

We present the results of a study performed on the interactions of 10.6A GeV gold nuclei in nuclear emulsions. In a minimum bias sample of 1311 interac- tions, 5260 helium nuclei and 2622 heavy fragments were observed as Au projec- tile fragments. The experimental data are analyzed with particular emphasis of target separation interactions in emulsions and study of criticalexponents. Multiplicity distributions of the fast-moving projectile fragments are inves- tigated. Charged fragment moments, conditional moments as well as two and three -body asymmetries of the fast moving projectile particles are determined in terms of the total charge remaining bound in the multiply charged projectile fragments. Some differences in the average yields of helium nuclei and heavier fragments are observed, which may be attributed to a target effect. However, two and three-body asymmetries and conditional moments indicate that the breakup mechanism of the projectile seems to be independent of target mass. We looked for evidence of critical point observable in finite nuclei by study the resulting charged fragments distributions. We have obtained the values for the critical exponents gamma, beta and tau and compare our results with those at lower energy experiment (1.0A GeV data). The values suggest that a phase transition like behavior, is observed.Comment: latex, revtex, 28 pages, 12 figures, 3tables, submitted to Europysics Journal

Russian chart of accounts and International Financial Reporting Standards (IFRS)

This article investigates how to adapt the Russian chart of accounts in the convergence of accounting consolidated groups of international accounting model. The author proposed a draft plan of accounts, further developed management accounting on the basis of accounting this article. The author urges that the basis of analysts in the accounts of the accounting of costs, revenues and profits by proceeds from the main subject of management accounting - the responsibility centers