General Scheme of Risk – Oriented Audit Stages

The article examines the problem of applying risk-oriented approach in audit. A risk-oriented approach on the one hand allows to increase efficiency of auditors’ activity, the level of compliance with mandatory requirements, and on the other hand, to avoid the excessive inspections’ procedures in the formation of a scientifically grounded framework of reasonable sufficiency inherent to each specific audit. At the same time, risk-oriented approach needs to create its own methodological base, develop methodologies and relevant accompanying documents, and, most importantly, train personnel capable of implementing this innovative methodology. For this reason, topic of this paper is extremely relevant.     Keywords: audit, risk-oriented approach, planning, accounting (financial) statement

Multicolour CCD photometric study of galactic star clusters SAI 63 and SAI 75

We present U B V I CCD photometric observations obtained in the field of open clusters SAI 63 and SAI 75. CCD optical data obtained for the first time for these clusters are used to derive the fundamental parameters of the clusters. Stellar surface density profile indicates that radii of SAI 63 and SAI 75 are ∼3′.5 and 2′.5 respectively. The reddenings E(B−V) are 0.44±0.05 and 0.34±0.05 mag for SAI 63 and SAI 75 respectively while the corresponding distances are 2.2 ± 0.2 and 3.5±0.3 kpc. An age of 450 ± 50 Myr for SAI 63 and 90 ± 10 Myr for SAI 75 is determined using the theoretical isochrones of Z=0.019. Our analysis shows that reddening law is normal towards SAI 75

Orientation, substructure, and optical properties of rutile films

The orientation, optical properties, and substructure of rutile films prepared by thermal and pulsed photon assisted oxidation of single crystal Ti films were investigated by transmission electron micros copy, optical spectroscopy, and high energy electron diffractionyesBelgorod State Universit

Change of salt tolerance in common wheat after introgression of genetic material from Aegilops speltoides and Triticum timopheevii

To improve biotic and abiotic stress tolerance in common wheat (Triticum aestivum L.), novel genotypes with genomic fragments introgressed from other cereal species are extensively developed. One of the most important abiotic environmental factors that impede the expansion of wheat cultivation areas is soil salinity. Salt-sensitive wheat varieties have poor yield and impaired grain quality when exposed to salinity. The aim of this study was to evaluate the degree of influence of alien genetic material on salinity tolerance in common wheat seedlings. Seedlings of introgression lines carrying single fragments of Aegilops speltoides and T. timopheevii genomes in common wheat chromosomes 2А, 5В, and 6В, were tested for salt tolerance. The parental common spring wheat genotypes Saratovskaya 29, Novosibirskaya 29 and Rodina-1, possessing mode- rate salt tolerance, were used as reference. The expe- riment showed that the presence of the translocation T5BS • 5BL-5SL either in Novosibirskaya 29 or in Rodina-1 increased salt tolerance. On the contrary, another translocation between T. aestivum and Ae. speltoides (T6BS • 6BL-6SL) made wheat more sensitive to salinity. Different fragments of T. timo- pheevii genome had different effects: introgression into the chromosome 2A increased salt tolerance, whereas introgression into chromosome 5B reduced it significantly. The observed differences between the parental wheat genotypes and the introgression lines derived from them are discussed with regard to the locations of alien introgression fragments in the lines tested and the map positions of known wheat QTLs and major genes related to salt tolerance. It is assumed that a locus yet undescribed that affects wheat salt tolerance is located distal to the Xgwm0604 marker on the long arm of chromosome 5B

Diversity of avenanthramide content in wild and cultivated oats

Background. Oat grains accumulate substantial amounts of various phenolic compounds that possess biological activity and have a potential to considerably increase health benefits of oats as a food. Avenanthramides (AVA) is an important group of these compounds due to their antioxidant, anti-itching, anti-inflammatory, antiproliferative activities.Materials and methods. Using combined HPLC and LC-MS analyses, we provide the first comprehensive review of the total avenanthramide content and composition in cultivated and wild oats. The AVA content was measured in 32 wild and 120 cultivated oat accessions obtained from the global collection of the N.I. Vavilov Institute of Plant Genetic Resources (VIR), St. Petersburg, Russia.Results and conclusion. The wild hexaploid A. sterilis L. had the highest total AVA content, reaching 1825 mg kg–1. Among cultivated accessions, naked oat cv. ‘Numbat’ (Australia) had the highest AVA content, 586 mg kg–1. The AVA composition exhibited a wide diversity among the analyzed samples. Accessions were identified where AVAs A, B and C, which are generally considered as major AVA, had a low percentage, and instead other AVAs prevailed. The AVA content in eight oat cultivars revealed significant annual changes in both the total AVA content and the proportions of individual AVAs. Using HPLC analyses, 22 distinguishable peaks in AVA extracts of oat seeds were detected and quantified. Several of these peaks, which have not been previously documented, presumably represent different AVAs. Further analyses are needed to detail these findings and to determine the specific AVA structures in oat grains

Project of NNbar Experiment at the WWR-M Reactor

Supersource of ultracold neutrons on the basis of superfluid helium is under construction in PNPI NRC KI. It must provide UCN density 2-3 orders of magnitude higher than existing sources. For the new source we propose an experiment on search for neutron–antineutron oscillations based on the storage of ultracold neutrons in a material trap. The sensitivity of the experiment mostly depends on the trap size and the amount of UCN in it. The results of simulations of the designed experimental scheme show that the sensitivity can be increased by ∼ 10–40 times compared to sensitivity of previous experiment depending on the model of neutron reflection from walls

Updated Report Acceleration of Polarized Protons to 120-150 GeV/c at Fermilab

The SPIN@FERMI collaboration has updated its 1991-95 Reports on the acceleration of polarized protons in Fermilab's Main Injector, which was commissioned by Fermilab. This Updated Report summarizes some updated Physics Goals for a 120-150 GeV/c polarized proton beam. It also contains an updated discussion of the Modifications and Hardware needed for a polarized beam in the Main Injector, along with an updated Schedule and Budget.Comment: 30 pages, 12 figure

Molecular-cytogenetic analysis of triticale and wheat lines with introgressions of the tribe Triticeae species genetic material

There are a number of problems in selection of cultivated cereals associated with the requirements to create forms with resistance to diseases, pests and unfavorable environmental conditions. The genetic diversity of genes for resistance to biotic and abiotic stresses can be increased by means of the gene pool of wild and cultivated wheat relatives. To improve agronomic traits in cereals, we have developed common wheat hybrid lines T. aestivum/ T. durum, T. aestivum/ T. dicoccoides and triticale lines by crossing hexaploid triticale with common wheat forms with the substitution of genome D for the geno­me of diploid Aegilops species. The aim of the study was to identify the lines of common wheat and hexaploid triticale with alien introgression using cytological and molecular-genetic analyses and evaluation of their cytological stability. Comparative analysis of the structure of chromosomes by GISH and FISH methods, microsatellite- and chromosome-specific markers revealed that hybridization of triticale with genome-substitution forms of wheat leads to the reorganization of the genome, including both the introgression of foreign material and wheat chromosome rearrangements, which lead to new combinations of genetic loci. The efficiency of wheat microsatellite markers to characterize of the T. aestivum/ T. durum, T. aestivum/ T. dicoccum interspecific hybrid lines was shown. From 4 to 12 translocations of different lengths from T. durum and T. dicoccum were identified in the chromosomes of A and В genomes in the hybrid lines. Meiotic stability of wheat and triticale hybrids was found. It creates prerequisites for preservation of alien genetic material in subsequent generations

RUSSIAN-ITALIAN TRADINg RELATIONS: INFLUENCE OF SANCTIONAL POLICIES

В статье проведен анализ торгового взаимодействия России и Италии в период 2014-2019 гг. в контексте влияния санкционной политики. Показано, что на динамику товарооборота воздействовали такие факторы, как: введение санкций и контрсанкций, экономический кризис, политические противоречия. В период 2014–2016 гг. произошло значительное сокращение объемов сотрудничества, а в 2018-2019 гг. начался стабильный рост трансакций, чему способствовал не только выход мировой экономики из кризиса, но и нарушение режима санкций итальянскими компаниями.The article analyzes the trade interaction between Russia and Italy in the period 2014-2019. in the context of the impact of the sanctions policy. It is shown that the dynamics of trade was influenced by such factors as: the introduction of sanctions and counter-sanctions, the economic crisis, political contradictions. In the period 2014–2016. there was a significant reduction in the volume of cooperation, and in 2018-2019. there was a steady growth in transactions, which was facilitated not only by the recovery of the global economy from the crisis, but also by the violation of the sanctions regime by Italian companies

Spin Flipping and Polarization Lifetimes of a 270 MeV Deuteron Beam

We recently studied the spin flipping of a 270 MeV vertically polarized deuteron beam stored in the IUCF Cooler Ring. We swept an rf solenoid’s frequency through an rf‐induced spin resonance and observed the effect on the beam’s vector and tensor polarizations. After optimizing the resonance crossing rate and setting the solenoid’s voltage to its maximum value, we obtained a spin‐flip efficiency of about 94 ± 1% for the vector polarization; we also observed a partial spin‐flip of the tensor polarization. We then used the rf‐induced resonance to measure the vector and tensor polarizations’ lifetimes at different distances from the resonance; the polarization lifetime ratio τvector/τtensor was about 1.9 ± 0.4. © 2003 American Institute of PhysicsPeer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/87679/2/766_1.pd