Risk-oriented internal control: The essence, management methods at small enterprises

The research topic relevance is inspired by necessity to develop theoretical and methodical provisions on the internal control system, risk-based management at small enterprises and to prove application feasibility, using economic-mathematical methods its implementation. The purpose of this research is to develop theoretical and methodical approaches to internal control system formation in small businesses, generating reliable and relevant information on the commercial organization activities, enabling risks identification. The leading approach to study this problem is situational and systematic in the frame of theory and methodology internal control at small businesses in the risk-based management system, allowing to analyze the impact of various risks on small enterprises activity and to systematize obtained results. According to the study results, there were proved the implementing internal control feasibility at small businesses, presenting the author's systematization and classification of internal and external risks in small companies, identifying organizational and methodological approaches to risk-based internal control development; implemented the adaptation of existing economic-mathematical methods within risk-based internal control at small businesses. The article can be useful for practical and scientific workers in the field of company’s internal control, teachers, postgraduates, undergraduates and students, studying Economics and Management at higher educational institutions. © 2016 Piskunov et al

Doping Dependence of Anisotropic Resistivities in Trilayered Superconductor Bi2Sr2Ca2Cu3O10+delta (Bi-2223)

The doping dependence of the themopower, in-plane resistivity rho_ab(T), out-of-plane resistivity rho_c(T), and susceptibility has been systematically measured for high-quality single crystal Bi2Sr2Ca2Cu3O10+delta. We found that the transition temperature Tc and pseudogap formation temperature T_rho_c*, below which rho_c shows a typical upturn, do not change from their optimum values in the "overdoped" region, even though doping actually proceeds. This suggests that, in overdoped region, the bulk $T_c$ is determined by the always underdoped inner plane, which have a large superconducting gap, while the carriers are mostly doped in the outer planes, which have a large phase stiffness.Comment: 5 pages, 4 figures. to be published in PR

Evolutionary stage of the spectral variable BD+48 1220=IRAS 05040+4820

Based on high-resolution observations (R=60000 and 75000), we have studied the optical spectral variability of the star BD+48 1220 (IRAS05040+4820). We have measured the equivalent widths of numerous absorption lines of neutral atoms and ions at wavelengths from 4500 to 6760 AA, as well as the corresponding radial velocities. We use model atmospheres to determine Teff=7900K, log g=0.0, microturbulence velocity xi_t=6.0, and the abundances for 16 elements. The star's metallicity differs little from the solar value: [Fe/H]=-0.10 dex. The main peculiarity of the chemical composition of the star is a large He-excess, derived from the HeI 5876 A absorption, [He/H]=+1.04, and the equally large O-excess, [O/Fe]=+0.72 dex. The C-excess is small, [C/Fe]=+0.09 dex, and the ratio [C/O]$\le$ 1. We obtained a revised relation for the light-metal abundances: [Na/Fe]=+0.87 with [Mg/Fe]=-0.31. The barium abundance is low, [Ba/Fe]=-0.84. The radial velocity of the star measured from photospheric absorption lines over three years of observations varies in the interval V_sun = -(7 - 15) km/s. Time variable differential line shifts have been revealed. The entire set of available data (the luminosity Mv~-5m, velocity V_lsr~-20 km/s, metallicity [Fe/H]=-0.10, and peculiarities of the optical spectrum and chemical composition) confirms the status of BD+48 1220 as a post-AGB star with He- and O-excesses belonging to the Galactic disk.Comment: 42 pages, 7 figures, 6 tables, accepted by Astronomy Report

V2324Cyg - an F-type star with fast wind

For the first time high-resolution optical spectroscopy of the variable star V2324Cyg associated with the IR-source IRAS20572+4919 is made. More than 200 absorption features (mostly FeII, TiII, CrII, YII, BaII, and YII) are identified within the wavelength interval 4549-7880AA. The spectral type and rotation velocity of the star are found to be F0III and Vsini=69km/s, respectively. HI and NaID lines have complex PCyg-type profiles with an emission component. Neither systematic trend of radial velocity Vr with line depth Ro nor temporal variability of Vr have been found. We determined the average heliocentric radial velocity Vr=-16.8\pm 0.6km/s. The radial velocities inferred from the cores of the absorption components of the H$\beta$ and NaI wind lines vary from -140 to -225km/s (and the expansion velocities of the corresponding layers, from about 120 to 210km/s). The maximum expansion velocity is found for the blue component of the split H$\alpha$ absorption: 450km/s for December 12, 1995. The model atmospheres method is used to determine the star's parameters: Teff=7500K, log g=2.0, $\xi_t$=6.0km/s, and metallicity, which is equal to the solar value. The main peculiarity of the chemical abundances pattern is the overabundance of lithium and sodium. The results cast some doubt on the classification of V2324Cyg as a post-AGB star.Comment: 28 pages, 6 figure

Oxygen abundances in unevolved metal-poor stars from near-UV OH lines

We have performed a detailed oxygen abundance analysis of 23 metal-poor (-3.0<[Fe/H]<-0.3) unevolved halo stars and one giant through the OH bands in the near UV, using high-resolution echelle spectra. Oxygen is found to be overabundant with respect to iron in these stars, with the [O/Fe] ratio increasing from 0.6 to 1 between [Fe/H]=-1.5 and -3.0. The behavior of the oxygen overabundance with respect to [Fe/H] is similar to that seen in previous works based on OI IR triplet data (Abia and Rebolo 1989; Tomkin et al. 1992; Cavallo, Pilachowski, and Rebolo 1997). Contrary to the previously accepted picture, our oxygen abundances, derived from low-excitation OH lines, agree well with those derived from high-excitation lines of the triplet. For nine stars in common with Tomkin et al. we obtain a mean difference of 0.00+/-0.11 dex with respect to the abundances determined from the triplet using the same stellar parameters and model photospheres. For four stars in our sample we have found measurements of the [OI] 6300 A line in the literature, from which we derive oxygen abundances consistent (average difference 0.09 dex) with those based on OH lines, showing that the long standing controversy between oxygen abundances from forbidden and permitted lines in metal-poor unevolved stars can be resolved. Our new oxygen abundances show a smooth extension of the Edvardsson et al.'s (1993) [O/Fe] versus metallicity curve to much lower abundances, with a slope -0.31+/- 0.11 (taking into account the error bars in both oxygen abundances and metallicities) in the range -3<[Fe/H]<-1.Comment: 17 pages, 8 figures, 3 table

73Ge NMR spectra in germanium single crystals with different isotopic composition

We have studied the influence of isotopic disorder on the local deformations in Ge single crystals from both experimental and calculation points of view. The nuclear magnetic resonance (NMR) spectra of 73Ge nuclei (the nuclear spin equals 9/2) in perfect single crystals of germanium with different isotopic content were measured at temperatures 80, 300 and 450 K. Abnormal broadening of the spectrum was found to occur when the magnetic field was aligned along the [111] axis of a crystal. The observed specific angular dependence of the quadrupole broadening was attributed to isotopic disorder among atoms of germanium sited around the 73Ge NMR probe. Local lattice deformations in germanium crystal lattice due to isotopic impurity atoms were calculated in the framework of the adiabatic bond charge model. The results obtained were applied to study random noncubic crystal field interactions with the nuclear quadrupole moments and corresponding effects in NMR spectra. Simulated second and fourth moments of resonance frequency distributions caused by the magnetic dipole-dipole and electric quadrupole interactions are used to analyze the lineshapes, theoretical predictions agree qualitatively with the experimental data. © Springer-Verlag 1999

The Kr85 s-process Branching and the Mass of Carbon Stars

We present new spectroscopic observations for a sample of C(N)-type red giants. These objects belong to the class of Asymptotic Giant Branch stars, experiencing thermal instabilities in the He-burning shell (thermal pulses). Mixing episodes called third dredge-up enrich the photosphere with newly synthesized C12 in the He-rich zone, and this is the source of the high observed ratio between carbon and oxygen (C/O > 1 by number). Our spectroscopic abundance estimates confirm that, in agreement with the general understanding of the late evolutionary stages of low and intermediate mass stars, carbon enrichment is accompanied by the appearance of s-process elements in the photosphere. We discuss the details of the observations and of the derived abundances, focusing in particular on rubidium, a neutron-density sensitive element, and on the s-elements Sr, Y and Zr belonging to the first s-peak. The critical reaction branching at Kr85, which determines the relative enrichment of the studied species, is discussed. Subsequently, we compare our data with recent models for s-processing in Thermally Pulsing Asymptotic Giant Branch stars, at metallicities relevant for our sample. A remarkable agreement between model predictions and observations is found. Thanks to the different neutron density prevailing in low and intermediate mass stars, comparison with the models allows us to conclude that most C(N) stars are of low mass (M < 3Mo). We also analyze the C12/C13 ratios measured, showing that most of them cannot be explained by canonical stellar models. We discuss how this fact would require the operation of an ad hoc additional mixing, currently called Cool Bottom Process, operating only in low mass stars during the first ascent of the red giant branch and, perhaps, also during the asymptotic giant branch.Comment: 54 pages + 6 figures + 6 tables. ApJ accepte