Peculiarities of the cost calculation by the job order costing and identifying the reserves of its reduction (on the "LRP "Motor")

У статті досліджено особливості процесу калькулювання собівартості продукції при застосуванні позамовному методу. Запропоновано шляхи виявлення резервів зниження собівартості продукції на прикладі ДП «ЛРЗ «Мотор». In the article has been analyzed peculiarities of the cost calculation by the job order costing and has been identified the reserves of cost reduction. The analysis of the product costing was held on the NE «LRP «Motor». Analysis showed that the plant has been working efficiently inasmuch as it was reduced the cost calculation on its production. The economy took place because of the basic and subsidiary salary reduction and, accordingly, lowering of the single social contribution. The economy on the remuneration of labour was caused by the reduction of the labour output ratio. An increase of the labour productivity was one of the basic factors of the cost savings. Usage of the alternative sorts of raw materials and fuel was another key factor of the economy. Plant replaced traditional kinds of fuel by the alternatives, such as waste products, solid fuels and gas hydrates. Another factor of economy was cutting the general economic expenses. This type of outlays was cut by the reduction of the extra charges on the manufacturing equipment maintenance

Alternative methods of product costing by the stages of product life cycle

У статті запропоновано новий метод калькулювання собівартості продукції за стадія- ми життєвого циклу, досліджено особливості калькулювання за даним методом, наведено основні пер- спективи запровадження даного методу в Україні. In the article, we have suggested a new method of product costing – life cycle cost calculation. The main advantage of life cycle product costing is including into product calculation before and after production expenses. Including these costs helps manager to determine price on product correctly. On the first stage of the product life cycle, it is necessary to apply target costing. Expenses on research and engineering determine the future life cycle of product and therefore determine future profitability of the product. On the second phase of life cycle, we propose to use kaizen costing. By doing this it will be possible to reduce production cost to percentage, determined by the company. In the article, we suggested reserves of cost reducing. On the third stage, we offer to use cost benchmarking. This helps the company to apply progressive experience of other enterprises and this way to reduce own costs and increase profitability. In Ukraine, life cycle cost calculation has not applied before. Therefore, this method will be a new experience that will help to approach European standards of cost calculating and increase profitability

Тестові завдання для вступників на спеціальність 8.03050901 «Облік і аудит» освітньо-кваліфікаційного рівня «Магістр» денної та заочної форми навчання

Тестові завдання для вступників на спеціальність 8.03050901 «Облік і аудит» освітньо-кваліфікаційного рівня «Магістр» денної та заочної форми навчання. Рекомендовано студентам 4-5 курсу за галуззю знань 0305 «Економіка і підприємництво», напрямом підготовки 6.030509. «Облік і аудит»

Perineuronal Nets Play a Role in Regulating Striatal Function in the Mouse

The striatum is the primary input nucleus of the basal ganglia, a collection of nuclei that play important roles in motor control and associative learning. We have previously reported that perineuronal nets (PNNs), aggregations of chondroitin-sulfate proteoglycans (CSPGs), form in the matrix compartment of the mouse striatum during the second postnatal week. This period overlaps with important developmental changes, including the attainment of an adult-like gait. Here, we investigate the identity of the cells encapsulated by PNNs, characterize their topographical distribution and determine their function by assessing the impact of enzymatic digestion of PNNs on two striatum-dependent behaviors: ambulation and goal-directed spatial learning. We show PNNs are more numerous caudally, and that a substantial fraction (41%) of these structures surrounds parvalbumin positive (PV+) interneurons, while approximately 51% of PV+ cells are ensheathed by PNNs. The colocalization of these structures is greatest in dorsal, lateral and caudal regions of the striatum. Bilateral digestion of striatal PNNs led to an increase in both the width and variability of hind limb gait. Intriguingly, this also resulted in an improvement in the acquisition rate of the Morris water maze. Together, these data show that PNNs are associated with specific elements of striatal circuits and play a key role in regulating the function of this important structure in the mouse

Methodological aspects consolidated financial statements

У статті розглянута методика формування консолідованої фінансової звітності підприємства відповідно до вимог діючого законодавства. Визначено критерії та принципи побудови консолідованої фінансової звітності з метою забезпечення інформаційних потреб користувачів, а також розглянуті підходи, які використовуються для її формування. The paper deals with the technique of developing financial statements in compliance with applicable legal requirements. Criteria and principles of developing consolidated financial statements are defined in order to meet the informational needs of the users, and the approaches that are used for its formation are discussed

Fourier Transform Infrared Spectroscopy of Clay Size Fraction of Cretaceous-Tertiary Kaolins in the Douala Sub-Basin, Cameroon

The structural order of Cretaceous-Tertiary kaolins of the Douala Sub-Basin in Cameroon was determined in this study. This was achieved using Fourier Transform Infrared spectroscopy (FTIR) with attenuated total reflectance (ATR) on the Bomkoul, Dibamba, Ediki, Logbaba, Missole and Yatchika kaolins. Transmittance spectra of 20 samples were recorded in the mid-infrared regions (MIR). Results show that most of the kaolins had the four distinguishable bands in the hydroxyl (OH) stretching region, though the second transmittance band (3670 cm−1) had low intensities. The hydroxyl stretching of water bands (3457 and 3442 cm−1 for KGa-1b and KGa-2, respectively) were mainly observed in all Logbaba samples at 3443 cm−1 and 3445 cm−1. The two bands reflecting OH deformation of inner-surface hydroxyl and inner hydroxyl groups (937 and 915 cm−1) were quite visible in the Bomkoul, Dibamba, Logbaba and Missole II samples; slightly visible in all Yatchika and two of the Ediki; and not visible in Missole I and one of the Ediki samples. Therefore, based on the empirical classification of the degree of order of kaolinite, 10 of the studied samples had ordered structures. Three displayed partially ordered structures; four had poorly ordered structures, and three exhibited disordered structures. This study revealed that kaolins from Dibamba, Logbaba and Missole II in the Douala Sub-Basin had the best crystallinity, which is one of the important characteristics needed for industrial applications

Geochemistry of Selected Kaolins from Cameroon and Nigeria

The geochemical characteristics of selected kaolins from Cameroon and Nigeria are presented, with an attempt to elucidate on their possible industrial applications by comparing them to world-known kaolin deposits. Major oxides concentrations were subjected to factor analyses in interpreting their relationships. Geochemical indices, including chemical index of alteration (CIA), chemical index of weathering (CIW) and the index of compositional variability (ICV) were computed and plotted on binary and ternary diagrams to determine the intensity of weathering of the kaolins and discriminate their different source rock types. Kaolinite was the major phase, followed by quartz, illite and goethite as minor phases. Minerals in trace phases included smectite, anatase, muscovite, gibbsite, microcline, palygorskite and calcite. Mean abundances of major oxides in wt% were: SiO2 (56.96)>Al2O3 (24.09)>Fe2O3 (3.78)>TiO2 (1.53)> K2O (1.26)> MgO (0.27)>CaO (0.20)>Na2O (0.17)>P2O5 (0.05)>MnO (0.04). The CIW versus CIA and ICV versus CIA plots showed that most of the kaolins clearly depicted extreme silicate weathering. The current applications of kaolins from Cameroon and Nigeria include ceramics and manufacturing of bricks and tiles. Low MgO, CaO, Na2O, K2O and TiO2 further position the kaolins for pharmaceutics, cosmetics, rubber and plastic applications. Thus, the studied kaolins have the potential to contribute to improved economic development of these countries

Conditional Ablation of the Neural Cell Adhesion Molecule Reduces Precision of Spatial Learning, Long-Term Potentiation, and Depression in the CA1 Subfield of Mouse Hippocampus

10.1523/JNEUROSCI.3298-03.2004Journal of Neuroscience2471565-1577JNRS

The extracellular matrix molecule hyaluronic acid regulates hippocampal synaptic plasticity by modulating postsynaptic L-type Ca(2+) channels.

Although the extracellular matrix plays an important role in regulating use-dependent synaptic plasticity, the underlying molecular mechanisms are poorly understood. Here we examined the synaptic function of hyaluronic acid (HA), a major component of the extracellular matrix. Enzymatic removal of HA with hyaluronidase reduced nifedipine-sensitive whole- cell Ca2+ currents, decreased Ca2+ transients medi- ated by L-type voltage-dependent Ca2+ channels (L-VDCCs) in postsynaptic dendritic shafts and spines, and abolished an L-VDCC-dependent compo- nent of long-term potentiation (LTP) at the CA3-CA1 synapses in the hippocampus. Adding exogenous HA, either by bath perfusion or via local delivery near recorded synapses, completely rescued this LTP component. In a heterologous expression system, exogenous HA rapidly increased currents mediated by Cav1.2, but not Cav1.3, subunit-containing L- VDCCs, whereas intrahippocampal injection of hyal- uronidase impaired contextual fear conditioning. Our observations unveil a previously unrecognized mech- anism by which the perisynaptic extracellular matrix influences use-dependent synaptic plasticity through regulation of dendritic Ca2+ channels