Provision of Accounting Services on the Bases of Outsourcing in the Current Conditions

The article explores the main aspects of the introduction and use of accounting on the basis of outsourcing. It is noted that the purpose of the article is to examine and evaluate the current state of accounting services on the basis of outsourcing, as well as to determine the efficiency, feasibility and impact of its application on the activities of enterprises, in particular, in the context of reducing the company’s costs. The concepts of outsourcing and accounting outsourcing, their types, goals and causes are distinguished. Several factors for the selection of outsourcing companies that should be taken into attention when choosing a business entity for conduct of accounting. A separate situation on the calculation of economic efficiency from the use of accounting outsourcing is considered, on the example of the presented enterprise it is proved that its use is efficient and economically substantiated. It is determined that use of accounting outsourcing appears the most optimal for small and medium-sized enterprises. It is noted that outsourcing of accounting services allows not only to focus on a reliable reflection of the facts of economic activity of companies, but also on the rational use of their resources. A number of advantages and disadvantages of accounting at the enterprise for various forms of accounting organization are identified and compared. The article outlines a number of problems faced by a modern enterprise when choosing the use of accounting services on the basis of outsourcing and which slow down the application of outsourcing practice at such enterprises. The financial benefits of a domestic enterprise from the use of outsourcing of accounting services are examined, appropriate generalizations, conclusions and proposals are made. The need for further improvement is substantiated and the prospects for using outsourcing of accounting services in the work of domestic enterprises are determined

Characteristics and properties of nano-LiCoO2 synthesized by pre-organized single source precursors: Li-ion diffusivity, electrochemistry and biological assessment

Background: LiCoO2 is one of the most used cathode materials in Li-ion batteries. Its conventional synthesis requires high temperature (>800 degrees C) and long heating time (>24 h) to obtain the micronscale rhombohedral layered high-temperature phase of LiCoO2 ( HT-LCO). Nanoscale HT-LCO is of interest to improve the battery performance as the lithium (Li+) ion pathway is expected to be shorter in nanoparticles as compared to micron sized ones. Since batteries typically get recycled, the exposure to nanoparticles during this process needs to be evaluated. Results: Several new single source precursors containing lithium (Li+) and cobalt (Co2+) ions, based on alkoxides and aryloxides have been structurally characterized and were thermally transformed into nanoscale HT-LCO at 450 degrees C within few hours. The size of the nanoparticles depends on the precursor, determining the electrochemical performance. The Li-ion diffusion coefficients of our - LiCoO2 nanoparticles improved at least by a factor of 10 compared to commercial one, while showing good reversibility upon charging and discharging. The hazard of occupational exposure to nanoparticles during battery recycling was investigated with an in vitro multicellular lung model. Conclusions: Our heterobimetallic single source precursors allow to dramatically reduce the production temperature and time for HT-LCO. The obtained nanoparticles of LiCoO2 have faster kinetics for Li+ insertion/extraction compared to microparticles. Overall, nano-sized - LiCoO2 particles indicate a lower cytotoxic and (pro-)inflammogenic potential in vitro compared to their micron-sized counterparts. However, nanoparticles aggregate in air and behave partially like microparticles

Effects of maternal education on diet, anemia, and iron deficiency in Korean school-aged children

<p>Abstract</p> <p>Background</p> <p>We investigated the relationship among socioeconomic status factors, the risk of anemia, and iron deficiency among school-aged children in Korea.</p> <p>Methods</p> <p>The sample consisted of fourth-grade students aged 10 y recruited from nine elementary schools in Korean urban areas in 2008 (<it>n </it>= 717). Anthropometric and blood biochemistry data were obtained for this cross-sectional observational study. Anemia was defined as hemoglobin levels lower than 11.5 g/dl. Iron deficiency was defined as serum iron levels lower than 40 ug/dl. We also obtained data on parental education from questionnaires and on children's diets from 3-day food diaries. Parental education was categorized as low or high, with the latter representing an educational level beyond high school.</p> <p>Results</p> <p>Children with more educated mothers were less likely to develop anemia (<it>P </it>= 0.0324) and iron deficiency (<it>P </it>= 0.0577) than were those with less educated mothers. This group consumed more protein (<it>P </it>= 0.0004) and iron (<it>P </it>= 0.0012) from animal sources than did the children of less educated mothers, as reflected by their greater consumption of meat, poultry, and derivatives (<it>P </it>< 0.0001). Logistic regression analysis revealed a significant inverse relationship between maternal education and the prevalence of anemia (odds ratio: 0.52; 95% confidence interval: 0.32, 0.85).</p> <p>Conclusions</p> <p>As a contributor to socioeconomic status, maternal education is important in reducing the risk of anemia and iron deficiency and in increasing children's consumption of animal food sources.</p

Dietary iron intervention using a staple food product for improvement of iron status in female runners.

This article has been made available through the Brunel Open Access Publishing Fund.Adequate nutrient intake is critically important for achieving optimal sports performance. Like all athletes, female runners require a nutritionally balanced diet to maintain daily activities and a successful training regime. This study investigates the effects of cereal product based dietary iron intervention on iron status of recreational female runners (n = 11; 32 ± 7yr; 239 ± 153 minutes exercise/week, of which 161 ± 150 minutes running activity/week; VO2max 38 ± 4 ml/kg/min)

Concurrent Photocatalytic Hydrogen Generation and Dye Degradation Using MIL‐125‐NH₂ under Visible Light Irradiation

The impact of different transition metal‐based co‐catalysts toward photocatalytic water reduction when they are physically mixed with visible‐light active MIL‐125‐NH₂ is first systematically studied. All co‐catalyst/MIL‐125‐NH₂ hotocatalytic systems are found to be highly stable after photocatalysis, with the NiO/MIL‐125‐NH₂ and Ni₂ P/MIL‐125‐NH₂ systems exhibiting high hydrogen (H₂) evolution rates of 1084 and 1230 µmol h⁻¹ g⁻¹, respectively. Second, how different electron donors affect the stability and H2 generation rate of the best Ni2P/MIL‐125‐NH₂ system is investigated and it is found that triethylamine fulfils both requirements. Then, the electron donor is replaced with rhodamine B (RhB), a dye that is commonly used as a simulant organic pollutant, with the aim of integrating the photocatalytic H₂ generation with the degradation of RhB in a single process. This is of supreme importance as replacing the costly (and toxic) electron donors with hazardous molecules present in wastewater makes it possible to oxidize organic pollutants and produce H₂ simultaneously. This is the first study where a metal–organic framework (MOF) system is used for this dual‐photocatalytic activity under visible light illumination and the proof‐of‐concept approach envisions a sustainable waste‐water remediation process driven by the abundant solar energy, while H₂ is produced, captured, and further utilized