ОСОБЕННОСТИ СРАВНИТЕЛЬНОГО ПОДХОДА К ОЦЕНКЕ ПРИОБРЕТАЕМОЙ КОМПАНИИ

The technique of an assessment of business within the comparative approach based on four consecutive stages is considered in the article. As a result of research the contents and an analysis algorithm of each stage are in detail stated for objectivity of receiving the effective final result. The practical importance of research is that the received conclusions will allow financial managers and investors to raise validity of managing decisions concerning transactions in the market of corporate control.В статье рассматривается методика оценки бизнеса в рамках сравнительного подхода, основанная на четырех последовательных этапах. В результате исследования подробно изложены содержание и алгоритм анализа каждого этапа для объективности получения эффективного конечного результата. Практическая значимость исследования заключается в том, что полученные выводы позволят финансовым менеджерам и инвесторам повысить обоснованность принятия управленческих решений в отношении сделок на рынке корпоративного контроля

Segmental paleotetraploidy revealed in sterlet (Acipenser ruthenus) genome by chromosome painting

Backgroun

Complex Structure of Lasiopodomys mandarinus vinogradovi Sex Chromosomes, Sex Determination, and Intraspecific Autosomal Polymorphism.

The mandarin vole, Lasiopodomys mandarinus, is one of the most intriguing species among mammals with non-XX/XY sex chromosome system. It combines polymorphism in diploid chromosome numbers, variation in the morphology of autosomes, heteromorphism of X chromosomes, and several sex chromosome systems the origin of which remains unexplained. Here we elucidate the sex determination system in Lasiopodomys mandarinus vinogradovi using extensive karyotyping, crossbreeding experiments, molecular cytogenetic methods, and single chromosome DNA sequencing. Among 205 karyotyped voles, one male and three female combinations of sex chromosomes were revealed. The chromosome segregation pattern and karyomorph-related reproductive performances suggested an aberrant sex determination with almost half of the females carrying neo-X/neo-Y combination. The comparative chromosome painting strongly supported this proposition and revealed the mandarin vole sex chromosome systems originated due to at least two de novo autosomal translocations onto the ancestral X chromosome. The polymorphism in autosome 2 was not related to sex chromosome variability and was proved to result from pericentric inversions. Sequencing of microdissection derived of sex chromosomes allowed the determination of the coordinates for syntenic regions but did not reveal any Y-specific sequences. Several possible sex determination mechanisms as well as interpopulation karyological differences are discussed

In situ probing of Pt/TiO2_{2} activity in low-temperature ammonia oxidation

The improvement of the low-temperature activity of the supported platinum catalysts in selective ammonia oxidation to nitrogen is still a challenging task. The recent developments in in situ/operando characterization techniques allows to bring new insight into the properties of the systems in correlation with their catalytic activity. In this work, near ambient pressure X-ray photoelectron spectroscopy (NAP-XPS) and operando X-ray absorption spectroscopy (XAS) techniques were applied to study Pt/TiO$_{2}$ catalysts in ammonia oxidation (NH$_{3}$ + O$_{2}$ reaction). Several synthesis methods were used to obtain samples with different size of Pt particles, oxidation state of Pt, and morphology of the support. Metal platinum particles on titania prepared by pulsed laser ablation in liquids exhibited the highest activity at lower temperatures with the temperature of 50% conversion of NH$_{3}$ being 150 °C. The low-temperature activity of the catalysts synthesized by impregnation can be improved by the reductive pretreatment. NAP-XPS and operando XANES data do not show formation of PtO$_{x}$ surface layers or PtO/PtO$_{2}$ oxides during NH$_{3}$ + O$_{2}$ reaction. Despite the differences in the oxidation state of platinum in the as-prepared catalysts, their treatment in the reaction mixture results in the formation of metallic platinum particles, which can serve as centers for stabilization of the adsorbed oxygen species. Stabilization of the bulk platinum oxide structures in the Pt/TiO$_{2}$ catalysts seems to be less favorable due to the metal–support interaction

Society, State, Nation and the People in the Democratic South Africa: Two Decades of Illusions in The Practice of Public Administration, Development Planning and Management

The purpose of this article is to provide a conceptual argument in that as South Africa transcended beyond its democratic dispensation, an opportunity was missed in the process leading to transition to define a society, state, nation and the people for sustaining the democratic founding for purposes of public administration practice, development planning and management. That is done by critically portraying South Africa as a society, state, nation and locating the people for governance purposes within a democratic founding. It is argued that attempts are made to rewrite the history of the country with a view of bolstering its societal status, nation, state and the people without a profound context. South Africa has become what it is today due to its history that remains its defining factor if it has to locate its society, state, nation and the people. Having lost that opportunity during transition, governance has become so unwieldy in that those assigned with authority in the governance landscape, tend to confuse the roles of society, nation, state and the people and that eventually strain the fragile democracy by distorting the facts and the role of constitutional apparatus that are instrumental to the country’s democratic founding. The conclusion is rather pessimistic in that as long as these issues are not properly located within the governance landscape; the democratic dispensation remains vulnerable for demise just like other democracies within the African continent with the potential of the middle class hijacking it from the vulnerable poor majority being the people that public administration practice has to serve. DOI: 10.5901/mjss.2015.v6n2s1p61

Relatório de estágio em farmácia comunitária

Relatório de estágio realizado no âmbito do Mestrado Integrado em Ciências Farmacêuticas, apresentado à Faculdade de Farmácia da Universidade de Coimbr

FEATURES OF COMPARATIVE APPROACH TO ASSESSMENT OF THE ACQUIRED COMPANY

The technique of an assessment of business within the comparative approach based on four consecutive stages is considered in the article. As a result of research the contents and an analysis algorithm of each stage are in detail stated for objectivity of receiving the effective final result. The practical importance of research is that the received conclusions will allow financial managers and investors to raise validity of managing decisions concerning transactions in the market of corporate control