Chemical sensors for heavy metals/toxin detection

Nowadays, the huge release of pollutants into the environment has become a significant problem in many countries and entire regions [...

Mercantilism and cameralism in the reforms of Peter The Great through the lens of naval finance and accounting (1681-1725)

In the 18th century, the doctrine of mercantilism-cameralism penetrated Russia and became the basis for the concept of state accounting, which was implemented in the Admiralty Regulation (1722), the first Russian accounting law. The Admiralty Regulation is a unique testimony to the earliest experience of the adoption of economic ideology and Western accounting style in Russia. It brought to Russian accounting an understanding of the importance of accounting procedures, budgeting and state control. The aim of this study is to show how the economic doctrine of the time influenced accounting, while also investigating whether accounting can serve as a gauge of the success of the doctrine and reform in general. Another research question is what it means for Russian accounting that the first accounting rules were developed for military purposes

CORPORATE FINANCIAL HEALTH ASSESSMENT: METHODS AND TOOLS FOR EMERGING MARKETS

В статье рассматриваются методические подходы к оценке корпоративного финансового здоровья. Цель исследования заключалась в систематизации соответствующих методов и инструментов в контексте инвестиционного мониторинга с акцентом на уровень финансового развития. Методология исследования базировалась на допущении о трех ключевых теоретических основах оценки финансового здоровья корпораций: прогнозирование банкротства, инвестиционный анализ и оценка финансовых систем. Основной предпосылкой исследования являлось то, что выбор методов и инструментов оценки финансового здоровья корпораций на формирующихся рынках лежит в области моделей прогнозирования банкротства. Кроме того, целесообразно проанализировать потенциал структурных моделей прогнозирования банкротства, принципы которых наиболее тесно связаны с инвестиционным анализом. Наконец, результаты систематизации методических подходов в области исследований необходимо скорректировать с учетом инструментария оценки финансовых систем. Исследование показало, что специфика оценки финансового здоровья корпораций на формирующихся рынках связана с ее теоретическим, методологическим и информационным обеспечением. Фокус соответствующих методов и инструментов остается в плоскости моделей прогнозирования банкротства. Модели, основанные на рыночных показателях, могут применяться к публичным компаниям, однако их применимость должна проверяться с учетом информационных ограничений. Факторы корпоративного финансового здоровья, в свою очередь, могут быть подразделены на рыночные и специфические, корректируемые на уровень финансового развития.The paper address the methodological approaches to the corporate financial health assessment. The research purpose was to systematize corresponding methods and tools in the context of investment monitoring, with an emphasis on the level of financial development. The research methodology was based on the assumption that there are three key theoretical foundations for corporate financial health assessment: bankruptcy prediction, investment analysis and financial systems assessment. The main prerequisite of the research is that the choice of methods and tools to the corporate financial health assessment in emerging markets lies in the field of bankruptcy prediction models. Besides, it is advisable to analyze the potential of structural models for bankruptcy prediction, the principles of which are most closely related to investment analysis. Finally, the results of methodological approaches systematization in the research field need to be adjusted to the instruments of financial systems assessment. The research shows that the specifics of corporate financial health assessment in the emerging markets is associated with its theoretical, methodological and informational support. The focus of relevant methods and tools remains in the plane of bankruptcy prediction models. The models based on market indicators can be applied to public companies, but their applicability should be tested taking into account information limitations. Factors of corporate financial health, in turn, can be subdivided into market and specific ones, being adjusted for the level of financial development

Drafting station machine shop for the manufacture of a shaft 695ZH1701030 primary technical support to the research process drilling deep holes

Обсяг магістерської роботи складається із графічної частини і тексту розрахунково-пояснювальної записки. В графічну частину входять: креслення заготовки, креслення спеціального ріжучого інструменту, складальне креслення вузла металорізального верстату, складальні креслення пристосувань для механічної обробки, план цеху і план дільниці для механічної обробки деталі, креслення промислового робота. В розрахунково-пояснювальну записку входять такі розділи: науково-дослідна частина, технологічна частина, спеціальна частина, конструкторська частина, проектна частина, обґрунтування економічної ефективності, також сюди входять такі розділи як: охорона праці, екологія. В додатках міститься технологічний процес, який був удосконалений, специфікації складальних креслень графічної частини проекту. Основним завданням роботи є проектування дільниці механічної обробки деталі і удосконалення технологічного процесу механічної обробки шляхом використання нових методів отримання заготовки деталі, використанням нових моделей металорізального устаткування, автоматизації процесів обробки деталі. При цьому значну роль відіграє використання ЕОМ і спеціальних прикладних програм. Обґрунтуванням правильності удосконалення технологічного процесу є економічний ефект, який отримується при використанні нових технологій обробки деталі, зниження собівартості виготовлення деталі.Volume of master thesis is part of the graphics and text settlement and explanatory notes. In the graphic part includes: blank drawing, drawings, special cutting tools, assembly drawings host machine tools, assembly drawings fixtures for machining, plan and shop precinct plan for machining parts drawings industrial robot. In the settlement and an explanatory note includes the following sections: Research portion of the technology, a special part of the design, the design part, the rationale of economic efficiency, as it includes such sections as: occupational safety and ecology. In appendix contains the manufacturing process, which has been improved, specs assembly drawings graphic part of the project. The main objective of this work is the design section of machining parts and improve the machining process by using new methods for harvesting parts using new models of cutting equipment, automation processing details. This significant role of computers and special applications. Substantiate the accuracy improvement process is the economic effect that is obtained using the new technologies of parts to reduce the cost of manufacturing parts

Creation of Corporative Financial Stability Index: Integrated Approach

At the present time it is customary to consider the financial stability in the macroeconomic aspect. The existing methodology of its assessment covers mainly the financial market. At the same time, due attention is not paid to companies operating in the real sector of the economy. This paper proposes a methodology for developing indices of financial stability of companies, which allows to take into account both qualitative and quantitative assessment of relevant factors. Its elements and principles of construction are formulated, factors and indicators are defined, as well as methods and approaches to their evaluation. The main directions of its development and application are shown. The proposed approach and the developed methodology can be in demand by representatives of public administration in justifying a wide range of management decisions that require an assessment of financial stability. It may also be of interest to market participants, including relevant institutions, investors and companies attracting investments

Differences in Neurocognitive Abilities in Premature and Full-term Infants at 5 Months of Age

It is known that prematurity is a risk for neurodevelopmental disorders. Most of the studies were dedicated to those children who have reached the preschool and primary school age. However, the impact of prematurity on neurocognitive functions in the early stages of development is not investigated thoroughly. The aim of thisresearch was to reveal the differences in neurocognitive development in premature (24 babies) and gender-matched healthy mature full-term infants (31 participants) at 5 months of age. The gestational age of preterm children was between 29 and 35 weeks. The Bayley Scales of Infant and Toddler Development (3rd Edition) were used to evaluate the neurocognitive abilities in children. The one-way ANOVA has revealedthat premature infants at 5 months of corrected age performed significantly (p ≤ 0.05) more poorly than the full-term infants on cognitive scale, receptive language, gross and fine motor. No significant differences (p ≤.05) were found between preterm and full-term children on expressive language. In view of the obtained results, itcan be assumed that the prematurity has specific (not global) negative effect on neurocognitive development at 5 months of age. Keywords: premature infants, neurocognitive development, Bayley Scales of Infant and Toddler Development (3rd Edition

招待発表（1） 中世日本叙事文学における人間描写の原理と方法 ―『平家物語』を素材として―

It is not man as a person who is of prime interest to the author of medieval prose; rather it is the world view, the spiritual world, and the system of complicated feudal relationships, in which man finds himself, that he describes. The method of medieval literature can be defined as a kind of conscious idealization. In other words, the author sheds light on the complicated feudal hierarchy, and describes how man should be and act. D.S. Likhachev, scholar of medieval Russian literature and member of the Academy of Sciences, has given the name "literary etiquette" to this method. According to this "literary etiquette" the lord acts in accordance with his "lordly "nature, the priest in accordance with his "priestly "nature, and the vassal and retainer behave according to the standard of vassal and retainer. All of them are valued in accordance with their rank and degree. In the same manner, women are valued in accordance with the medieval ideals of mothers, wives, and lovers.Most of the great herōes of the Heike Monogatari fit in with this view. For example, Kiyomori\u27s eldest son Shigemori is equipped with all the noble virtues of this feudal, Confucian world view--manliness, sincerity, faithfulness, filial affection, religioas devotion, respect, etc. The general vassal and warrior is often described from only one of these aspects: he can be courageous or he can sacrifice his life for his lord and represent the personification of loyalty and faithfulness. It seems that the medieval author did not take any interest at all in other aspects of their characters. The same can be said about the women. Thier highest virtues are motherly love and wifely chastity.The character of the human being in the medieval prose is static, the movements of his inner world are lacking, and mental troubles are not mentioned. Even if there is some change in the hero\u27s mental attitude, this is always something sudden, influenced by incidental outer circumstances. It is not the result of a gradual inner development.However, the Heike Monogatari is clearly different from the medieval prose of other countries. It describes the spiritual world of man in a more realistic way, it communicates the contradictory nature of his spiritual world, and it attempts to show him as the psychologically very complicated creature that he is. This is explained, in the main, by the following 2 reasons. First, the Heike Monogatari was written in the 13th century when the unique Heian literature with its insuperable psychological analyses of man\u27s spiritual world already existed. Second, the Heike Monogatari was written while the memories of the events were still fresh. All its herōes had been authentic living people, thus no fictitious characters created by the author. They were remembered at the time, as were their deeds. For this reason the character and the behaviour of the actors of the drama at times contradict the feudal morality, that is, the so-called "literary etiquette".Other qualities of the Heike Monogatari, for which it deserves highest praise, are its humanism and the supreme value that it affords man. These appear especially in the objects of art, pōetry, music, dance, and other human accomplishments that are lauded in the work. Without distinction of higt and low, everyone has equally his own value. This is brought forth by the herose, for example, Tomoakira in the Tomoakira saigo chapter and other places.By showing sympathy and commiseration for all people who suffer and go to ruin and death, even though they are without sin and without guilt, and by harshly condemning cruelty, unjustice, and craftiness, the Heike Monogatari is truly a democratic and humanistic work; thus, it belongs not only to the Japanese literature but constitutes an enrichment of the world literature

Recent advances in chemical sensors for soil analysis: a review

The continuously rising interest in chemical sensors' applications in environmental monitoring, for soil analysis in particular, is owed to the sufficient sensitivity and selectivity of these analytical devices, their low costs, their simple measurement setups, and the possibility to perform online and in-field analyses with them. In this review the recent advances in chemical sensors for soil analysis are summarized. The working principles of chemical sensors involved in soil analysis; their benefits and drawbacks; and select applications of both the single selective sensors and multisensor systems for assessments of main plant nutrition components, pollutants, and other important soil parameters (pH, moisture content, salinity, exhaled gases, etc.) of the past two decades with a focus on the last 5 years (from 2017 to 2021) are overviewed

The new approach to a pattern recognition of volatile compounds: the inflammation markers in nasal mucus swabs from calves using the gas sensor array

This paper discusses the application of two approaches (direct and inverse) to the identification of volatile substances by means of a gas sensor array in a headspace over nasal mucus swab samples taken from calves with differing degrees of respiratory damage. We propose a unique method to visualize sensor array data for quality analysis, based on the spectra of cross mass sensitivity parameters. The traditional method, which requires an initial sensor array trained on the vapors of the individual substances (database accumulation)-with their further identification in the analyzed bio-samples through the comparison of the analysis results to the database-has shown unsatisfactory performance. The proposed inverse approach is more informative for the pattern recognition of volatile substances in the headspace of mucus samples. The projection of the calculated parameters of the sensor array for individual substances in the principal component space, acquired while processing the sensor array output from nasal swab samples, has allowed us to divide animals into groups according to the clinical diagnosis of their lung condition (healthy respiratory system, bronchitis, or bronchopneumonia). The substances detected in the gas phase of the nasal swab samples (cyclohexanone, butanone-2,4-methyl-2-pentanone) were correlated with the clinical state of the animals, and were consistent with the reference data on disease markers in exhaled air established for destructive organism processes