МЕТА БУХГАЛТЕРСЬКОГО ОБЛІКУ ДЛЯ ПІДПРИЄМСТВ УКРАЇНИ

The article deals with the issues of goals determining that should be set before the accounting system, formed at the Ukrainian enterprises at the present time. It is considered how the goals changed over time and at different historical stages of the accounting development, and how they change depending on the separation of the accounting system into subsystems. Accounting purposes are classified according to main characteristics: the stages of the accounting system historical development and accounting subsystems. The classification of accounting subsystems allows the allocation of additional characteristics, depending on the accounting system structuring. Based on the results, suggestions are given for determining the objectives of individual accounting subsystems.В статье рассматриваются вопросы определения целей, которые должны быть поставлены перед системой бухгалтерского учёта, сформированной на предприятиях Украины в настоящее время. Рассмотрено, как изменялись цели во времени, на разных исторических этапах развития бухгалтерского учёта и как они изменяются в зависимости от разделения системы учёта на подсистемы. Для этого цели учёта классифицируются по двум основным признакам: по этапам исторического развития системы бухгалтерского учёта и по подсистемам учёта. Причём классификация по подсистемам учёта допускает выделение дополнительных признаков в зависимости от структурирования системы учёта. По результатам исследования даются предложения по определению целей отдельных подсистем бухгалтерского учёта.В статті розглядаються питання визначення цілей, які повинні бути поставлені перед системою бухгалтерського обліку, яку сформовано на підприємствах України у поточний час. Розглянуто, як змінювалися цілі у часі, на різних історичних етапах розвитку бухгалтерського обліку і як вони змінюються у залежності від поділу системи обліку на підсистеми. Для цього цілі обліку класифікуються за двома основними ознаками: за етапами історичного розвитку системи бухгалтерського обліку та за підсистемами обліку. За результатами дослідження надані пропозиції щодо визначення цілей окремих підсистем бухгалтерського обліку

The heat effect of combustion process depending on fuel composition fluctuations

© Published under licence by IOP Publishing Ltd.This article describes effects of changes in the fuel composition on the combustion process. Assessment of effect made on example of the steam boiler analysis

Development of the setup for study of the gas ionization in the pulsating mode of combustion

© 2018 Institute of Physics Publishing. All rights reserved. At present, known methods of direct conversion of the chemical energy of gaseous fuels to electrical energy are not so effective. This work is directed to developing the setup for experimental study of the gas ionization processes in the pulsating mode of combustion. This problem being solve for the first time. As result, schematic diagram and methodological recommendations will be developed which will be subsequently used for experimental studies

Investigation moral and psychological state future healthcare specialists and the methods of its correction during of training at university

У даній роботі розглядається сучасний досвід застосування педагогічних інновацій у підготовці майбутніх лікарів у вищих навчальних закладах, з метою формування нормального морально-психологічного стану студентів. Автори викладають результати проведеного експериментального дослідження та звертають увагу на необхідність підтримки студентів під час адаптації до нових життєдяльністних умов за допомогою впровадження деяких нових підходів під час професійної підготовки.In this paper we consider the modern experience of pedagogical innovations in the training of future doctors in higher education institutions in order to create a normal moral and psychological state of students. The authors present the results of the pilot study and draw attention to the need to support students while adapting to a new life activity-related conditions through the introduction of some innovative approaches during training

The influence of nickel layer thickness on microhardness and hydrogen sorption rate of commercially pure titanium alloy

The influence of nickel coating thickness on microhardness and hydrogen sorption rate by commercially pure titanium alloy was established in this work. Coating deposition was carried out by magnetron sputtering method with prior ion cleaning of surface. It was shown that increase of sputtering time from 10 to 50 minutes leads to increase coating thickness from 0.56 to 3.78 ?m. It was established that increase of nickel coating thickness leads to increase of microhardness at loads less than 0.5 kg. Microhardness values for all samples are not significantly different at loads 1 kg. Hydrogen content in titanium alloy with nickel layer deposited at 10 and 20 minutes exceeds concentration in initial samples on one order of magnitude. Further increasing of deposition time of nickel coating leads to decreasing of hydrogen concentration in samples due to coating delamination in process of hydrogenation

The influence of nickel layer thickness on microhardness and hydrogen sorption rate of commercially pure titanium alloy

The influence of nickel coating thickness on microhardness and hydrogen sorption rate by commercially pure titanium alloy was established in this work. Coating deposition was carried out by magnetron sputtering method with prior ion cleaning of surface. It was shown that increase of sputtering time from 10 to 50 minutes leads to increase coating thickness from 0.56 to 3.78 ?m. It was established that increase of nickel coating thickness leads to increase of microhardness at loads less than 0.5 kg. Microhardness values for all samples are not significantly different at loads 1 kg. Hydrogen content in titanium alloy with nickel layer deposited at 10 and 20 minutes exceeds concentration in initial samples on one order of magnitude. Further increasing of deposition time of nickel coating leads to decreasing of hydrogen concentration in samples due to coating delamination in process of hydrogenation

Steroid pulse -therapy in patients With coronAvirus Pneumonia (COVID-19), sYstemic inFlammation And Risk of vEnous thRombosis and thromboembolism (WAYFARER Study)

Introduction: Coronavirus pneumonia not only severely affects the lung tissue but is also associated with systemic autoimmune inflammation, rapid overactivation of cytokines and chemokines known as “cytokine storm”, and a high risk of thrombosis and thromboembolism. Since there is no specific therapy for this new coronavirus infection (COVID-19), searching for an effective and safe anti-inflammatory therapy is critical.Materials and Methods: This study evaluated efficacy and safety of pulse therapy with high doses of glucocorticosteroids (GCS), methylprednisolone 1,000 mg for 3 days plus dexamethasone 8 mg for another 3-5 days, in 17 patients with severe coronavirus pneumonia as a part of retrospective comparative analysis (17 patients in control group). The study primary endpoint was the aggregate dynamics of patients’ condition as evaluated by an original CCS-COVID scale, which included, in addition to the clinical status, assessments of changes in the inflammation marker, C-reactive protein (CRP); the thrombus formation marker, D-dimer; and the extent of lung injury evaluated by computed tomography (CT). Patients had signs of lung injury (53.2 % and 25.6 %), increases in CRP 27 and 19 times, and a more than doubled level of D-dimer (to 1.41 µg/ml and 1.15 µg/ml) in the active therapy and the control groups, respectively. The GCS treatment group had a more severe condition at baseline.Results: The GCS pulse therapy proved effective and significantly decreased the CCS-COVID scores. Median score difference was 5.00 compared to the control group (р=0.011). Shortness of breath considerably decreased; oxygen saturation increased, and the NEWS-2 clinical status scale scores decreased. In the GCS group, concentration of CRP significantly decreased from 134 mg/dl to 41.8 mg/dl (р=0.009) but at the same time, D-dimer level significantly increased from 1.41 µg/ml to 1.98 µg/ml (р=0.044). In the control group, the changes were nonsignificant. The dynamics of lung injury by CT was better in the treatment group but the difference did not reach a statistical significance (р=0.062). Following the GCS treatment, neutrophilia increased (р=0.0001) with persisting lymphopenia, and the neutrophil/lymphocyte (N/L) ratio, a marker of chronic inflammation, increased 2.5 times (р=0.006). The changes in the N/L ratio and D-dimer were found to correlate in the GCS pulse therapy group (r =0.49, p=0.04), which underlined the relationship of chronic autoimmune inflammation with thrombus formation in COVID-19. No significant changes were observed in the control group. In result, four patients developed venous thromboembolic complications (two of them had pulmonary artery thromboembolism) after the GCS pulse therapy despite the concomitant antiplatelet treatment at therapeutic doses. Recovery was slower in the hormone treatment group (median stay in the hospital was 26 days vs 18 days in the control group, р=0.001).Conclusion: Pulse therapy with high doses of GCS exerted a rapid anti-inflammatory effect but at the same time, increased the N/L ratio and the D-dimer level, which increased the risk of thromboembolism

Application of the rescaled range analysis for vibro-acoustic imbalance control of rotary equipment

© Published under licence by IOP Publishing Ltd. The article discusses the possibility of using R/S analysis for vibro-acoustic unbalance control of rotary equipment. An algorithm for R/S analysis is presented. An application package and an information-measuring complex have been developed. Experimental studies on an axial ventilator are conducted. It has been established that in the absence of ventilator imbalance, the vibro-acoustic signal is close to random. With the advent of imbalance, the Hurst exponent changes

International Practice of Inflation Targeting: Israel as a Case Study

The article deals with the transition to inflation targeting, which is a flexible and relatively new method of monetary policy. The Israeli experience in this field is analyzed. The paper shows that, after long periods of high inflation and disinflation the Bank of Israel has adopted the most efficient and painless for other macroeconomic objectives tools

Improving the efficiency of heat pump

The article describes how to improve the efficiency of the heat pump as a result of the study of processes occurring in individual elements within its structure, based on the exergy analysis method