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

Generating entangled fermions by accelerated measurements on the vacuum

It is shown that accelerated projective measurements on the vacuum of a free Dirac spinor field results in an entangled state for an inertial observer. The physical mechanism at work is the Davies-Unruh effect. The produced state is always entangled and its entanglement increases as a function of the acceleration, reaching maximal entanglement in the asymptotic limit of infinite acceleration where Bell states are produced.Comment: 4 pages, 2 figures, REVTeX

The entangling side of the Unruh-Hawking effect

We show that the Unruh effect can create net quantum entanglement between inertial and accelerated observers depending on the choice of the inertial state. This striking result banishes the extended belief that the Unruh effect can only destroy entanglement and furthermore provides a new and unexpected source for finding experimental evidence of the Unruh and Hawking effects.Comment: 4 pages, 4 figures. Added Journal referenc

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

Relativistic Quantum Information in Detectors-Field Interactions

We review Unruh-DeWitt detectors and other models of detector-field interaction in a relativistic quantum field theory setting as a tool for extracting detector-detector, field-field and detector-field correlation functions of interest in quantum information science, from entanglement dynamics to quantum teleportation. We in particular highlight the contrast between the results obtained from linear perturbation theory which can be justified provided switching effects are properly accounted for, and the nonperturbative effects from available analytic expressions which incorporate the backreaction effects of the quantum field on the detector behaviour.Comment: 21 pages, 3 figures. Prepared for the special focus issue on RQ