Disclosure of information about internal control system in corporate reporting

© Medwell Journals, 2016.The present study is devoted to one of the most urgent problems of accounting organization and preparation of accounts the issue of implementation of internal control in the companies. The purpose of the research is to determine the level of information disclosure about internal control system in the company's reporting. The research subject is industrial and economic activity of chosen companies. Public corporate reporting is the object. The researchers set out the following tasks in research process: to estimate the degree of study of the problem; to analyze public reporting including its structure, different report forms, the content of Explanatory Notes to the reporting and the working documents; to compare the reporting of various companies and to identify the degree of information disclosure. The methodology of the research suggests an analysis of existing studies in the field of internal control, visual analysis of internal documents of the companies and their reporting and comparative assessment of reports of some companies. The researchers study public accounts of the major companies, consider it from the view of completeness of disclosure of information about the internal control system, draw conclusions and give recommendations on improvement of control procedures. The researchers justify that the two concepts of internal control and internal audit are not the same. However, the management of some companies does not separate them. The researchers prove that internal auditing is only a part of the internal control system

Міфологема лисиці у творчості Пу Сунліна та Віктора Пелевіна (Fox myths in the works of Pu Songling and Victor Pelevin)

У статті автори розглядають репрезентацію міфологеми лисиці, що є характерною для творчості середньовіч- ного китайського письменника Пу Сунліна, у творчості В. Пелевіна. У статті досліджуються літературні традиції китайського розповідача, які знайшли своє відображення у творчості сучасного російського письменника. У ході роботи автори розглядають традиційну китайську міфологему лисиці, представлену в сучасному російському романі. Автори роблять висновок щодо значення китайських літературних традицій у творчості В. Пелевіна. (In this article the authors examine the representation of fox mythological image, which is common for the medieval art of Chinese writer Pu Songling, in the works of Russian writer Victor Pelevin. The article investigates the literary traditions of the Chinese narrator, which are reflected in the works of contemporary Russian writer. During the work the authors consider the traditional Chinese mythology, image of fox, presented in a modern Russian novel, its origin, evolution and classification, as well as characteristic features. In the article the parallel between the traditional Chinese way of representation of foxwerewolf and image of fox A-Huli by V. Pelevin were given. The authors conclude that the role of the Chinese literary tradition in the works of Victor Pelevin, namely the significance of the fox myths that arose in the early Middle Ages in the Chinese literature and found its reflection in the main character of the novel protagonist A-Huli, main character in the novel «The Sacramental book of Werewolf» by Victor Pelevin.

Rapid calcium-dependent activation of Aurora-A kinase

Oncogenic hyperactivation of the mitotic kinase Aurora-A (AurA) in cancer is associated with genomic instability. Increasing evidence indicates that AurA also regulates critical processes in normal interphase cells, but the source of such activity has been obscure. We report here that multiple stimuli causing release of Ca2+ from intracellular endoplasmic reticulum stores rapidly and transiently activate AurA, without requirement for second messengers. This activation is mediated by direct Ca2+-dependent calmodulin (CaM) binding to multiple motifs on AurA. On the basis of structure–function analysis and molecular modelling, we map two primary regions of CaM-AurA interaction to unfolded sequences in the AurA N- and C-termini. This unexpected mechanism for AurA activation provides a new context for evaluating the function of AurA and its inhibitors in normal and cancerous cells

The Feasibility of Usage the LUMIO, Digital Tool in the Educational Process

Статья посвящена актуальным вопросам создания цифровой образовательной среды, применению цифровых инновационных средств обучения, развитию цифровых компетенций педагогов, использованию web ресурсов для создания цифрового учебного контента, организации совместной работы обучающихся в виртуальной учебной аудитории, с аспектами геймификации и возможностью получения и анализа данных о деятельности обучающихся посредством системы опроса.The article is devoted to topical issues of creating a digital educational environment, the usage of digital innovative teaching tools, the development of teachers’ digital competencies, the usage of web resources to create digital educational content, the organization of collaborative work of students in a virtual classroom, with aspects of gamification and the possibility of obtaining and analyzing data of the students’ activities due to the response system

CITIZENSHIP IN THE STRUCTURE OF SOCIO-POLITICAL ORIENTATIONS OF RUSSIAN YOUTH: PLACE AND ROLE IN STATEHOOD STRENGTHENING

Purpose of the study: In this study, we analyze citizenship in the structure of socio-political orientations of Russian youth and explore the youth role in strengthening statehood and formation of civil society institutions. The development of active citizenship values in sociopolitical orientations of Russian youth is determined by the need to change relations between the state and society. The citizens shall develop civic responsibility and civil initiatives and control the institutions of power. Methodology: The theory of social anomie and the concept of socio-cultural crisis serve the methodological basis for this study. This theory explores the eclectic nature of citizenship ideas in the youth environment. The civilizational approach makes it possible to investigate features of citizenship idea and practice information of Western European and Russian cultural traditions. All that is methodologically significant in tracking citizenship specificity of the Russian youth. The integrated approach becomes a conceptual one in this study as it treats the citizenship of Russian youth as a complex multi-component phenomenon. This phenomenon includes moral, legal and socio-political attitudes reflecting the various aspects of relations in the "man-society-state" system. Results: We conclude that in the citizenship of Russian youth there dominate two main attitudes: liberal and paternalistic. In the liberal aspect, the young people consider citizenship to be awareness of their civil rights and responsibilities, a kind of rational and active behavior corresponding to democratic political system. Paternalistic attitudes are manifested in loyalty to the state. Paternalists consider the state to be the political institution that is solely responsible for the present and future of the young people. Applications of this study: The results allow us to understand the significance of citizenship as an ethic-legal quality of personality that strengthens Russian statehood and the importance of agreement (contract) between government and society. The results discovered the need for the citizens to be engaged in solving the state's socially significant problems. The state shall also develop a favorable institutional environment for civil socialization and self-realization of the young people. Novelty/Originality of this study: The eclectic nature of Russian youth citizenship points at hindering factors in the development of active and responsible citizenship as the youth ability to self-organize and solve socially significant problems. The main factors hindering the process of civil activity formation among the young people are the stable etatist-paternalistic traditions of political culture and institutions of Russian civil society. Although, development of youth citizenship is a well-managed process. It requires the youth policy to be the stimulating and guiding force. This force is necessary to solve the problems of legal personality type formation. Such a personality is characterized by politically and socially active civic-mindedness

Systematic approach to the assessment of energy complex efficiency for thermal energy production with heat power saving transformer turning on

© 2016, International Journal of Pharmacy and Technology. All rights reserved.On the basis of systematic analysis the article specified the criteria for energy efficiency evaluation of complex systems, including heat transformers and low-temperature sources designed for the production of additional energy. The variants of heat transformer turning on in different energy systems are presented, taking into account the specified criteria

Drought resistance of introgressive spring common wheat lines with genetic material of tall wheatgrass

Background. To breed drought-resistant cultivars of common wheat1 (Triticum aestivum L.), it is important to use the gene pools of its relatives, including tall wheatgrass Thinopyrum ponticum (Podpěra) Z.-W. Liu & R.- C. Wang (= Agropyron elongatum (Host) Beauv.).   Materials and methods. The introgressive lines of spring common wheat with T. ponticum genetic material and standard cultivars were studied in the field in the southern forest-steppe of Western Siberia using generally recognized methods. The ecological plasticity of cultivars and introgressive lines by grain yield and yield components was calculated according to the method of S. A. Eberhart and W. A. Russell. During the research period, there was a prolonged drought in 2012, and irregular short severe droughts occurred in 2013, 2014, and 2017.   Results. An analysis of the ecological plasticity of standard cultivars adapted to the regional conditions showed that cv. ‘Pamyati Azieva’ corresponded to the extensive type, and cvs. ‘Duet’, and ‘Erythrospermum 59’ corresponded to the intensive type. Under drought conditions, the grain yield of cv. ‘Pamyati Azieva’ was determined by the stable development of productive tiller number, seed number and grain yield per main ear, but plasticity in 1000 grain weight was observed. Cvs. ‘Duet’ and ‘Erythrospermum 59’ showed ecological plasticity due to the adaptive development of two or three yield components. Introgressive lines exceeded the standard cultivars in grain yield (1.1–2.2 times) in dry seasons. Five lines were similar to cv. ‘Pamyati Azieva’ in plasticity and stability, and under drought conditions they demonstrated high and stable development of three or four yield components. The intensive lines formed their yield due to the compensatory development of three yield components in different combinations.   Conclusion. Introgressive lines with T. ponticum genetic material are valuable for breeding spring common wheat cultivars with various drought-adaptation mechanisms