ІНФОРМАЦІЙНО-ПРАВОВІ АСПЕКТИ ОБЛІКОВОГО ВІДОБРАЖЕННЯ ЗЕМЕЛЬНИХ РЕСУРСІВ СІЛЬСЬКОГОСПОДАРСЬКОГО ПРИЗНАЧЕННЯ

Analysis of recent research and also the accounting practices of entities of the agricultural sector showed that the questions of accounting ensuring of land resources of agricultural purpose in Ukraine is insufficiently developed, especially in terms of the reflection of transactions with land shares, which are the objects of the lease agreements. The purpose of the article is to to develop methodological approaches to the accounting of transactions with land for agricultural purposes, the basis of which will be based on the reliability of the accounting procedures and compliance with applicable legislation. Results. This article describes regulations regarding the calculation of land shares. A number of synthetic and analytical accounts for the balance sheet and off-balance sheet accounting of rights to land shares in the use of agricultural enterprise has been suggested. Conclusions. The method of registration of land shares in a state or municipal agricultural enterprises due to privatization has been developed.В статье охарактеризованы нормативно-правовые акты по учету земельных долей (паев). Предложен ряд синтетических и аналитических счетов для балансового та внебалансового учета права на земельные доли (паи) в пользовании сельскохозяйственного предприятия. Разработана методика учета земельных долей (паев) в государственных или коммунальных сельскохозяйственных предприятиях в результате их приватизации.У статті охарактеризовано нормативно-правові акти щодо обліку земельних часток (паїв). Запропоновано ряд синтетичних та аналітичних рахунків для балансового та позабалансового обліку права на земельні частки (паї) в користуванні сільськогосподарського підприємства. Розроблено методику обліку земельних часток (паїв) у державних чи комунальних сільськогосподарських підприємствах внаслідок їх приватизації

The role of antioxidants and their use in animal breeding and poultry farming (review)

The article reviews the role of antioxidants and their use as additives in feed for various types of farm animals and poultry. Incoming antioxidants activate protection. This protection is based on preventing the leakage of free electrons in mitochondria by cleaning intermediate radicals with vitamins, glutathiones, uric acid, bilirubin, ubiquinone, etc. Damaged molecules are restored and removed and the synthesis of new molecules is activated. Feed additives of natural origin are characterized by a high content of antioxidants. The use of these additives can improve the efficiency of animal and poultry farming. Facts about the presence of natural antioxidants in plants are outlined in the review. Phenolic compounds and flavonoids forming the basis of natural antioxidants play a vital role in preventing diseases associated with both oxidative stress, which produces free radicals, and as inhibitors of pathogenic microflora. Organoleptic changes affecting the period of storing occur during the oxidation of livestock products during storage. The presence of antioxidants limits the degree of oxidation of livestock products. Synthetic antioxidants are forbidden in many countries although they are effective in inhibiting oxidation in food. A natural alternative to traditional synthetic antioxidants for the purpose of using them as preservatives for livestock products is becoming more preferable, since until now the harm for the consumer from the action of natural antioxidants in comparison with synthetic ones has not been proved: natural antioxidants effectively slow down lipid oxidation

Search for the standard model Higgs boson in the H to ZZ to 2l 2nu channel in pp collisions at sqrt(s) = 7 TeV

A search for the standard model Higgs boson in the H to ZZ to 2l 2nu decay channel, where l = e or mu, in pp collisions at a center-of-mass energy of 7 TeV is presented. The data were collected at the LHC, with the CMS detector, and correspond to an integrated luminosity of 4.6 inverse femtobarns. No significant excess is observed above the background expectation, and upper limits are set on the Higgs boson production cross section. The presence of the standard model Higgs boson with a mass in the 270-440 GeV range is excluded at 95% confidence level.Comment: Submitted to JHE

Search for anomalous t t-bar production in the highly-boosted all-hadronic final state

A search is presented for a massive particle, generically referred to as a Z', decaying into a t t-bar pair. The search focuses on Z' resonances that are sufficiently massive to produce highly Lorentz-boosted top quarks, which yield collimated decay products that are partially or fully merged into single jets. The analysis uses new methods to analyze jet substructure, providing suppression of the non-top multijet backgrounds. The analysis is based on a data sample of proton-proton collisions at a center-of-mass energy of 7 TeV, corresponding to an integrated luminosity of 5 inverse femtobarns. Upper limits in the range of 1 pb are set on the product of the production cross section and branching fraction for a topcolor Z' modeled for several widths, as well as for a Randall--Sundrum Kaluza--Klein gluon. In addition, the results constrain any enhancement in t t-bar production beyond expectations of the standard model for t t-bar invariant masses larger than 1 TeV.Comment: Submitted to the Journal of High Energy Physics; this version includes a minor typo correction that will be submitted as an erratu

Search for New Physics with Jets and Missing Transverse Momentum in pp collisions at sqrt(s) = 7 TeV

A search for new physics is presented based on an event signature of at least three jets accompanied by large missing transverse momentum, using a data sample corresponding to an integrated luminosity of 36 inverse picobarns collected in proton--proton collisions at sqrt(s)=7 TeV with the CMS detector at the LHC. No excess of events is observed above the expected standard model backgrounds, which are all estimated from the data. Exclusion limits are presented for the constrained minimal supersymmetric extension of the standard model. Cross section limits are also presented using simplified models with new particles decaying to an undetected particle and one or two jets

Measurement of the t t-bar production cross section in the dilepton channel in pp collisions at sqrt(s) = 7 TeV

The t t-bar production cross section (sigma[t t-bar]) is measured in proton-proton collisions at sqrt(s) = 7 TeV in data collected by the CMS experiment, corresponding to an integrated luminosity of 2.3 inverse femtobarns. The measurement is performed in events with two leptons (electrons or muons) in the final state, at least two jets identified as jets originating from b quarks, and the presence of an imbalance in transverse momentum. The measured value of sigma[t t-bar] for a top-quark mass of 172.5 GeV is 161.9 +/- 2.5 (stat.) +5.1/-5.0 (syst.) +/- 3.6(lumi.) pb, consistent with the prediction of the standard model.Comment: Replaced with published version. Included journal reference and DO

Combined search for the quarks of a sequential fourth generation

Results are presented from a search for a fourth generation of quarks produced singly or in pairs in a data set corresponding to an integrated luminosity of 5 inverse femtobarns recorded by the CMS experiment at the LHC in 2011. A novel strategy has been developed for a combined search for quarks of the up and down type in decay channels with at least one isolated muon or electron. Limits on the mass of the fourth-generation quarks and the relevant Cabibbo-Kobayashi-Maskawa matrix elements are derived in the context of a simple extension of the standard model with a sequential fourth generation of fermions. The existence of mass-degenerate fourth-generation quarks with masses below 685 GeV is excluded at 95% confidence level for minimal off-diagonal mixing between the third- and the fourth-generation quarks. With a mass difference of 25 GeV between the quark masses, the obtained limit on the masses of the fourth-generation quarks shifts by about +/- 20 GeV. These results significantly reduce the allowed parameter space for a fourth generation of fermions.Comment: Replaced with published version. Added journal reference and DO

Measurement of the Z/gamma* + b-jet cross section in pp collisions at 7 TeV

The production of b jets in association with a Z/gamma* boson is studied using proton-proton collisions delivered by the LHC at a centre-of-mass energy of 7 TeV and recorded by the CMS detector. The inclusive cross section for Z/gamma* + b-jet production is measured in a sample corresponding to an integrated luminosity of 2.2 inverse femtobarns. The Z/gamma* + b-jet cross section with Z/gamma* to ll (where ll = ee or mu mu) for events with the invariant mass 60 < M(ll) < 120 GeV, at least one b jet at the hadron level with pT > 25 GeV and abs(eta) < 2.1, and a separation between the leptons and the jets of Delta R > 0.5 is found to be 5.84 +/- 0.08 (stat.) +/- 0.72 (syst.) +(0.25)/-(0.55) (theory) pb. The kinematic properties of the events are also studied and found to be in agreement with the predictions made by the MadGraph event generator with the parton shower and the hadronisation performed by PYTHIA.Comment: Submitted to the Journal of High Energy Physic