Accounting of vehicles

Актуальность исследования определяется возросшей необходимостью наличия транспортного средства для каждой компании. Автомобиль - это всегда большие затраты, учет которых «ложится на плечи» бухгалтерии. В организации должны быть разработаны внутренние положения, инструкции, иные организационно-распорядительные документы, необходимые для организации учета основных средств, включая автотранспортные средства, и контроля за их использованием. Методы ведения бухгалтерского учета в организации - это один из сложных вопросов управления компанией. Цель работы: установление статей расходов на транспортное средство в бухгалтерском учете. Методы исследования: методы эмпирического исследования (наблюдение, сравнение) и методы теоретического исследования (абстрагирование, анализ и синтез, индукция и дедукция, мысленное моделирование, восхождение от абстрактного к конкретному). Результаты. Рассмотрены основные затраты на содержание автомобильного транспорта, проанализированы имеющиеся теоретические материалы по выбранной тематике, государственные законодательные акты. Принимая во внимание изменения в законодательстве 2017 года, выбрана методика внесения затрат на автомобильный транспорт в бухгалтерский учет.The relevance of the study is determined by the increased need for each company in a vehicle. A car is always a big expense, which should be recorded by accountant. A company should develop internal regulations, instructions, other organizational and administrative documents required for accounting fixed assets, including vehicles, and control over their use. Method of accounting in the organization is one of the complex issues of company management. The aim of the study is to determine the items of expenses for a vehicle in accounting. Methods of research: methods of empirical research (observation, comparison) and methods of theoretical research (abstraction, analysis and synthesis, induction and deduction, mental modeling, climbing from the abstract to the concrete). Results. The paper considers the main expenses for maintaining motor transport. The authors have analyzed the theoretical materials on the chosen subjects, state legislative acts and selected the method of entering the costs for road transport into accounting taking into account the changes in the legislation of 2017

Pd-η3-C6H 9 complexes of the Trost modular ligand: high nuclearity columnar aggregation controlled by concentration, solvent and counterion

Pd-η3-C6H9 cations bearing the Trost ligand (2) undergo two-stage oligomerisation-aggregation to form high nuclearity aggregates (up to 56 Pd centres), with aggregation strongly modulated by concentration, solvent and counter-anion.</p

Palladium Catalyzed Stereoselective Arylation of Biocatalytically Derived Cyclic 1,3-Dienes:Chirality Transfer via a Heck-Type Mechanism

Microbial arene oxidation of benzoic acid with Ralstonia eutropha B9 provides a chiral highly functionalized cyclohexadiene, suitable for further structural diversification. Subjecting this scaffold to a Pd-catalyzed Heck reaction effects a regio- and stereoselective arylation of the cyclohexadiene ring, with 1,3-chirality transfer of stereogenic information installed in the microbial arene oxidation. Quantum chemical calculations explain the selectivity both by a kinetic preference for the observed arylation position and by reversible carbopalladation in competing positions. Further product transformation allowed the formation of a tricyclic ketone possessing four stereogenic centers. This demonstrates the capability of the method to introduce stereochemical complexity from planar nonchiral benzoic acid in just a few steps

AiZynthTrain: robust, reproducible, and extensible pipelines for training synthesis prediction models

We introduce the AiZynthTrain Python package for training synthesis models in a robust, reproducible, and extensible way. It contains two pipelines that create a template-based one-step retrosynthesis model and a RingBreaker model that can be straightforwardly integrated in retrosynthesis software. We train such models on the publicly available reaction dataset from the US Patent and Trademark Office (USPTO), and these are the first retrosynthesis models created in a completely reproducible end-to-end fashion, starting with the original reaction data source and ending with trained machine-learning models. In particular, we show that employing the pipeline greatly improves the ability of the RingBreaker model for disconnecting ring systems. Furthermore, we demonstrate the robustness of the pipeline by training on a more diverse but proprietary dataset. We envisage that this framework will be extended with other synthesis models in the future