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

Anisotropic dielectric function in polar nano-regions of relaxor ferroelectrics

The paper suggests to treat the infrared reflectivity spectra of single crystal perovskite relaxors as fine-grained ferroelectric ceramics: locally frozen polarization makes the dielectric function strongly anisotropic in the phonon frequency range and the random orientation of the polarization at nano-scopic scale requires to take into account the inhomogeneous depolarization field. Employing a simple effective medium approximation (Bruggeman symmetrical formula) to dielectric function describing the polar optic modes as damped harmonic oscillators turns out to be sufficient for reproducing all principal features of room temperature reflectivity of PMN. One of the reflectivity bands is identified as a geometrical resonance entirely related to the nanoscale polarization inhomogeneity. The approach provides a general guide for systematic determination of the polar mode frequencies split by the inhomogeneous polarization at nanometer scale.Comment: 5 pages, 2 figure

Construction and Test of MDT Chambers for the ATLAS Muon Spectrometer

The Monitored Drift Tube (MDT) chambers for the muon spectrometer of the AT- LAS detector at the Large Hadron Collider (LHC) consist of 3-4 layers of pressurized drift tubes on either side of a space frame carrying an optical monitoring system to correct for deformations. The full-scale prototype of a large MDT chamber has been constructed with methods suitable for large-scale production. X-ray measurements at CERN showed a positioning accuracy of the sense wires in the chamber of better than the required 20 ?microns (rms). The performance of the chamber was studied in a muon beam at CERN. Chamber production for ATLAS now has started

Construction and Test of the Precision Drift Chambers for the ATLAS Muon Spectrometer

The Monitored Drift Tube (MDT) chambers for the muon spectrometer of the ATLAS detector at the Large Hadron Collider (LHC) consist of 3-4 layers of pressurised drift tubes on either side of a space frame carrying an optical deformation monitoring system. The chambers have to provide a track position resolution of 40 microns with a single-tube resolution of at least 80 microns and a sense wire positioning accu- racy of 20 ?microns (rms). The feasibility was demonstrated with the full-scale prototype of one of the largest MDT chambers with 432 drift tubes of 3.8 m length. For the ATLAS muon spectrometer, 88 chambers of this type have to be built. The first chamber has been completed with a wire positioning accuracy of 14 microns (rms)

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

Fecal short-chain fatty acids at different time points after ceftriaxone administration in rats

Short-chain fatty acids (SCFAs) are major products of the microbial fermentation of dietary fiber in the colon. Recent studies suggest that these products of microbial metabolism in the gut act as signaling molecules, influence host energy homeostasis and play major immunological roles. In the present study, defined the long-term effects of ceftriaxone administration on the fecal SCFAs concentration in Wistar rats. Ceftriaxone (300 mg/kg, i.m.) was administered daily for 14 days. Rats were euthanized in 1, 15 and 56 days after ceftriaxone withdrawal. Caecal weight and fecal concentration of SCFAs by gas chromatography were measured. Ceftriaxone administration induced time-dependent rats’ caecal enlargement through accumulation of undigestable substances. In 1 day after ceftriaxone withdrawal, the concentrations of acetic, propionic, butyric acids and total SCFAs were decreased 2.9-, 13.8-, 8.5-, 4.8-fold (P < 0.05), respectively. Concentration of valeric, isovaleric and caproic acids was below the detectable level. That was accompanied by decreased 4.3-fold anaerobic index and increased the relative amount of acetic acid (P < 0.05). In 56 days, concentration of SCFAs was still below control value but higher than in 1 day (except propionic acid). Anaerobic index was lower 1.3-fold (P < 0.05) vs. control. Conclusion: antibiotic therapy induced long-term disturbance in colonic microbiota metabolic activity

Cellular fatty acid composition of Aeromonas genus – destructor of aromatic xenobiotics

The aim of this study was a determination of the fatty acid composition of cellular lipids and identification of the strains, isolated from the wastewater of pharmaceutical production, – the destructor of aromatic xenobiotics. The phenotypic characteristics and cellular fatty acid (FA) composition confirmed the strain belonging to the Aeromonas ichthiosmia with the similarity index of library data MIDI Sherlock – 0.564. Analysis of the cellular FA composition of the strain Aeromonas ichthiosmia ONU552 was carried out using the MIDI Sherlock microorganism identification system based on the gas chromatograph Agilent 7890. Chromatographic analysis showed that the fatty acid profile of the strain Aeromonas ichthiosmia ONU552 contains 26 fatty acids with the total number of carbon atoms from 10 to 18. 85.27% of saturated and unsaturated fatty acids had unbranched structure. The total content of unsaturated fatty acids – 16:1 w7c/16:1 w6c, 18:1 w7c, 16:1 w7c alcohol, 17:1 w8c, 17:1 w6c, 16:1 w5c, was 50% of the total fatty acid pool. Less than 1.5% branched fatty acids were predominantly in the iso form: 13:0 iso (0.20%); 15:0 iso (0.97%); 17:1 iso w9c (1.35%), 17:0 iso (1.49%); in the anteiso form, only one acid 17:0 (0.27%) was identified. It was shown that the characteris­tic of the fatty acid composition of the strain Aeromonas ichthiosmia ONU552 – the destructor of aromatic xenobio­tics, was the presence of hydroxyacids 12:0 3OH, 15:0 3OH, 15:0 iso 3OH and dominance of hexadecanoic (16:0) and hexadecenoic (16:1 w7c/16:1 w6c) of fatty acids