Disclosure of information about internal control system in corporate reporting

© Medwell Journals, 2016.The present study is devoted to one of the most urgent problems of accounting organization and preparation of accounts the issue of implementation of internal control in the companies. The purpose of the research is to determine the level of information disclosure about internal control system in the company's reporting. The research subject is industrial and economic activity of chosen companies. Public corporate reporting is the object. The researchers set out the following tasks in research process: to estimate the degree of study of the problem; to analyze public reporting including its structure, different report forms, the content of Explanatory Notes to the reporting and the working documents; to compare the reporting of various companies and to identify the degree of information disclosure. The methodology of the research suggests an analysis of existing studies in the field of internal control, visual analysis of internal documents of the companies and their reporting and comparative assessment of reports of some companies. The researchers study public accounts of the major companies, consider it from the view of completeness of disclosure of information about the internal control system, draw conclusions and give recommendations on improvement of control procedures. The researchers justify that the two concepts of internal control and internal audit are not the same. However, the management of some companies does not separate them. The researchers prove that internal auditing is only a part of the internal control system

Control system of parameters of the azimuthal module

Analytical and experimental studies of the azimuthal module of two-component vibrational micromechanical gyroscope were conducted. It is shown that the micromechanical gyroscope is a system with distributed parameters. The frequency analysis is performed using software T-Flex. The influence of mechanical disturbances on the movement of azimuthal module in the form of translational and angular oscillations is shown; the natural frequencies of the azimuth are defined

Aurora A kinase activity influences calcium signaling in kidney cells

Aurora A is abnormally expressed and activated in cells lining cysts associated with polycystic kidney disease and can phosphorylate and inactivate polycystin 2

The analysis of toxic connections content in water by spectral methods

The current state of ecology means the strict observance of measures for the utilization of household and industrial wastes that is connected with very essential expenses of means and time. Thanks to spectroscopic devices usage the spectral methods allow to carry out the express quantitative and qualitative analysis in a workplace and field conditions. In a work the application of spectral methods by studying the degradation of toxic organic compounds after preliminary radiation of various sources is shown. Experimental data of optical density of water at various influences are given

Formation of high-carbon abrasion-resistant surface layers when high-energy heating by high-frequency currents

The paper shows the possibility of carburization of low-carbon steel surface layers using high-frequency currents. The mathematical modeling of carburization using high-energy heating by high-frequency currents (HEH HFC) has been carried out, the temperature fields formed during the given processing have been calculated, as well as the structural changes in the surface layers have been simulated. The features of the structure formation in the surface layers of low-carbon steel after carburizing via HEH HFC have been determined by optical and scanning microscopy, which is confirmed by the computational models. The rational mode of fusion via HEH HFC has also been determined (power density of the source q[s]=(1.5...4.0)•10{8} W m{-2}, (the relative travel speed of parts V[p]=5 ... 100 mm /sec), with forming the compressive retained stresses in the surface layer ([sigma][RS]=-300...-400 MPa)

Space and time in the context of social measurement

This paper discusses some of the basic philosophical concepts – the concepts of “space and time” - and their relation to social evolution. The work presents the characteristics of social forms of space and time, shows the specifics of their formation in connection with human activity and the system of social relations. It was found that time duration has different manifestations in the context of historically different cultural epochs. Acceleration of social time takes place in the course of human historical practice development. Meanwhile, some social systems sometimes take the form of a certain deceleration in time. This usually occurs because of the inadequacy of the control system for the capabilities of the social organism. Social space is primarily connected with the dynamics of changes in social bonds and relationships. In the process of historical formation of social systems, social space assumes a more complex structure and expands. In the period of globalization growth, social space takes the form of a truly global integral system.peer-reviewe

Choice of parameters and stability of nonlinear vibration isolation device

Work of active vibration isolation devices with single-mass electromagnetic suspension taking into account of real characteristics of the voltage regulators is described. The analytical researches are carried out; the areas of stability of work of nonlinear vibration isolation device are defined

ENDOTHELIAL PROTECTIVE ACTIVITY OF 2,6-DIISOBORNYL-4-METHYLPHENOL IN A MODEL OF MYOCARDIAL ISCHEMIA/REPERFUSION IN RATS

Objective: Our research focuses on the endothelial protective effects of 2,6-diisobornyl-4-methylphenol. Its effect was revealed while studying rats experiencing myocardial ischemia/reperfusion. The research results demonstrated that there are significant disturbances in the vascular endothelium manifested by a decrease in the vasodilating activity and antiplatelet properties of 2,6-diisobornyl-4-methylphenol. Methods: We designed our own model of myocardial ischemia/reperfusion and applied it to 52 adult outbred Wistar males. We employed some methods of hemostasiological research such as thromboelastography to determine the antiplatelet activity of the vascular wall, G. Born nephelometric method to study platelet aggregation, phase contrast microscopy to count platelet counts in blood plasma, measurement of intra-arterial pressure to study the endothelial vasodilating function, and calculated the endothelial dysfunction coefficient in rats. Results: Preventive intragastric injection of 2,6-diisobornyl-4-methylphenol (100 mg/kg, 3 days before and 5 days after reproducing the myocardial ischemia/reperfusion model) increased the antiplatelet activity of the vascular endothelium in rats by 37% compared to the endothelium of the abdominal aorta segment of untreated animals. Moreover, 2,6-diisobornyl-4-methylphenol decreased the endothelial dysfunction coefficient by 43% in comparison with the value in the control group. Conclusion: 2,6-diisobornyl-4-methylphenol has an endothelial protective effect proved by its ability to increase antiplatelet properties of the endothelium and decrease the endothelial dysfunction coefficient. The revealed endothelial protective properties of 2,6-diisobornyl-4-methylphenol can be regarded as one of the potential mechanisms of cardioprotective activity of the drug

CITIZENSHIP IN THE STRUCTURE OF SOCIO-POLITICAL ORIENTATIONS OF RUSSIAN YOUTH: PLACE AND ROLE IN STATEHOOD STRENGTHENING

Purpose of the study: In this study, we analyze citizenship in the structure of socio-political orientations of Russian youth and explore the youth role in strengthening statehood and formation of civil society institutions. The development of active citizenship values in sociopolitical orientations of Russian youth is determined by the need to change relations between the state and society. The citizens shall develop civic responsibility and civil initiatives and control the institutions of power. Methodology: The theory of social anomie and the concept of socio-cultural crisis serve the methodological basis for this study. This theory explores the eclectic nature of citizenship ideas in the youth environment. The civilizational approach makes it possible to investigate features of citizenship idea and practice information of Western European and Russian cultural traditions. All that is methodologically significant in tracking citizenship specificity of the Russian youth. The integrated approach becomes a conceptual one in this study as it treats the citizenship of Russian youth as a complex multi-component phenomenon. This phenomenon includes moral, legal and socio-political attitudes reflecting the various aspects of relations in the "man-society-state" system. Results: We conclude that in the citizenship of Russian youth there dominate two main attitudes: liberal and paternalistic. In the liberal aspect, the young people consider citizenship to be awareness of their civil rights and responsibilities, a kind of rational and active behavior corresponding to democratic political system. Paternalistic attitudes are manifested in loyalty to the state. Paternalists consider the state to be the political institution that is solely responsible for the present and future of the young people. Applications of this study: The results allow us to understand the significance of citizenship as an ethic-legal quality of personality that strengthens Russian statehood and the importance of agreement (contract) between government and society. The results discovered the need for the citizens to be engaged in solving the state's socially significant problems. The state shall also develop a favorable institutional environment for civil socialization and self-realization of the young people. Novelty/Originality of this study: The eclectic nature of Russian youth citizenship points at hindering factors in the development of active and responsible citizenship as the youth ability to self-organize and solve socially significant problems. The main factors hindering the process of civil activity formation among the young people are the stable etatist-paternalistic traditions of political culture and institutions of Russian civil society. Although, development of youth citizenship is a well-managed process. It requires the youth policy to be the stimulating and guiding force. This force is necessary to solve the problems of legal personality type formation. Such a personality is characterized by politically and socially active civic-mindedness