Long‐distance swimming by African lions in Uganda

Earth's most imperiled and iconic wildlife are facing tough decisions under increasing human pressure and limited resources. Swimming across rivers and water bodies filled with high densities of predators may be one such example. In African lions Panthera leo, previous water crossings (recorded in the peer‐reviewed and gray literature, on film, and found using Google Search, and YouTube) have recorded distances ranging from 1 km across Uganda's Kazinga channel located in the Queen Elizabeth National Park six times, and recorded this behavior on film on February 1st 2024. We speculate that three factors could be driving these lions to take long‐distance swims with a high density of crocodiles and hippos Hippopotamus amphibius, namely (1) the lack of lionesses in this ecosystem, (2) intraspecific fights over territory with other male coalitions, and (3) the only other land connection giving lions access to the peninsula is a small road bridge with a strong human presence

Evelopment of the model of diagnosis of the risk of bankruptcy

The article presents an overview of foreign and domestic models for the diagnosis of bankruptcy risk, and gives a brief description of them. Also considered the development of our own model of bankruptcy risk diagnostics for Russian enterprise

Бухгалтерский учет расчетов с персоналом по оплате труда (на примере предприятия HORUS INTERTRADE & CONSULTING)

В данной работе была рассмотрена специфика бухгалтерского учета расчетов с персоналом по оплате труда как в соответствии с российским законодательством, так и с законодательством Республики Узбекистан, дана характеристика организации бухгалтерского учета операций по расчетам с персоналом в узбекской компании ООО "Horus Intertrade & Consulting Kft", предложены меры по ее совершенствованию.In this work, the specifics of the bookkeeping of settlements with employees on remuneration of labor, both in accordance with Russian legislation and with the legislation of the Republic of Uzbekistan, was given, and the characteristics of the organization of accounting for transactions with personnel in the Uzbek company Horus Intertrade & Consulting Kft, Measures for its improvement have been proposed