РОЗКРИТТЯ ІНФОРМАЦІЇ ПРО НАСЛІДКИ НАДЗВИЧАЙНИХ СИТУАЦІЙ У СИСТЕМІ БУХГАЛТЕРСЬКОГО ОБЛІКУ

Nowadays accounting statements is one of the most dynamic accounting method elements. First and foremost it is related to the correspondence of its subject-matter to the demands of different users willing to know economic conditions in reality changing rapidly. Thus, applying methods of economic analysis on the basis of accounting data it is possible to calculate a range of figures giving an opportunity to estimate both financial condition and economic potential of the enterprise in the future and the past. That is why to calculate such figures in the copes of accounting there should be information about emergency consequences cases affecting the production processes, product cost and further the enterprise’s financial results. This condition will allow estimate their influence on the financial figures and economic potential of the enterprise. The directions of financial statement’s expanding in content and form are articulated. Financial statement is improved in order to reflect information about emergency consequences through expanding factors in already existing chapters (as a part of other costs) and formation of the new chapter V «External and internal risks environmental impact» containing information about separation of emergency consequences from activity costs. Fragments of notes to the annual financial statement are developed giving an opportunity to estimate the impact of emergency consequences on noncurrent and current assets and the production process. Building specific information for internal use about emergency consequences is performed on the basis of justified directions of internal reporting formation and development of ways and mechanisms of their factors formation. It allowed to increase quality of information space of business activity management in emergency conditions. The use of suggestions in practice contributed to increasing the information space quality in users’ decision-making and developing a complex of measures to prevent and address the emergency consequences. In its turn analytical measures calculated on the basis of their facts will take into account a number of factors allowing to fully estimate the financial condition and economic potential.На сьогодні бухгалтерська звітність є одним з найбільш динамічних елементів методу обліку. Перш за все, це пов’язано з відповідністю його предметa вимогам різних користувачів, які бажають дізнатися, що економічні умови в реальності швидко змінюються. Тому, застосовуючи методи економічного аналізу на основі даних бухгалтерського обліку, можна розрахувати діапазон цифр, що дають можливість оцінити як фінансовий стан, так і економічний потенціал підприємства в майбутньому і минулому. Тому для обчислення таких цифр у справах бухгалтерського обліку повинна бути інформація про надзвичайні наслідки, що впливають на виробничі процеси, вартість продукції і фінансові результати підприємства. Ця умова дозволить оцінити їхній вплив на фінансові показники та економічний потенціал підприємства. Сформульовано напрями розширення фінансової звітності за змістом і формою. Фінансова звітність удосконалюється з метою відображення інформації про надзвичайні наслідки за рахунок розширення факторів у наявних главах (як частина інших витрат) і формування нової глави V «Зовнішні та внутрішні ризики впливу на навколишнє середовище», що містить інформацію про відокремлення надзвичайних наслідків від витрати на діяльність. Фрагменти приміток до річної фінансової звітності розроблено, що дає можливість оцінити вплив надзвичайних наслідків на необоротні та оборотні активи і виробничий процес. Побудова конкретної інформації для внутрішнього використання про надзвичайні наслідки здійснюється на основі обґрунтованих напрямів формування внутрішньої звітності та розроблення шляхів і механізмів формування їхніх факторів. Це дозволило підвищити якість інформаційного простору управління діловою діяльністю в надзвичайних умовах. Використання пропозицій на практиці сприяло підвищенню якості інформаційного простору при ухваленні рішень користувачами і розробленні комплексу заходів щодо запобігання надзвичайним наслідкам та їх ліквідації . У свою чергу, аналітичні заходи, розраховані на основі їхніх фактів, ураховуватимуть низку факторів, що дозволяють повністю оцінити фінансовий стан та економічний потенціал

Topological entropy of a stiff ring polymer and its connection to DNA knots

We discuss the entropy of a circular polymer under a topological constraint. We call it the {\it topological entropy} of the polymer, in short. A ring polymer does not change its topology (knot type) under any thermal fluctuations. Through numerical simulations using some knot invariants, we show that the topological entropy of a stiff ring polymer with a fixed knot is described by a scaling formula as a function of the thickness and length of the circular chain. The result is consistent with the viewpoint that for stiff polymers such as DNAs, the length and diameter of the chains should play a central role in their statistical and dynamical properties. Furthermore, we show that the new formula extends a known theoretical formula for DNA knots.Comment: 14pages,11figure

The Hopf Algebra of Renormalization, Normal Coordinates and Kontsevich Deformation Quantization

Using normal coordinates in a Poincar\'e-Birkhoff-Witt basis for the Hopf algebra of renormalization in perturbative quantum field theory, we investigate the relation between the twisted antipode axiom in that formalism, the Birkhoff algebraic decomposition and the universal formula of Kontsevich for quantum deformation.Comment: 21 pages, 15 figure

COnstructing Proxy Records from Age models (COPRA)

Reliable age models are fundamental for any palaeoclimate reconstruction. Available interpolation procedures between age control points are often inadequately reported, and very few translate age uncertainties to proxy uncertainties. Most available modeling algorithms do not allow incorporation of layer counted intervals to improve the confidence limits of the age model in question. We present a framework that allows detection and interactive handling of age reversals and hiatuses, depth-age modeling, and proxy-record reconstruction. Monte Carlo simulation and a translation procedure are used to assign a precise time scale to climate proxies and to translate dating uncertainties to uncertainties in the proxy values. The presented framework allows integration of incremental relative dating information to improve the final age model. The free software package COPRA1.0 facilitates easy interactive usage

Gyration radius of a circular polymer under a topological constraint with excluded volume

It is nontrivial whether the average size of a ring polymer should become smaller or larger under a topological constraint. Making use of some knot invariants, we evaluate numerically the mean square radius of gyration for ring polymers having a fixed knot type, where the ring polymers are given by self-avoiding polygons consisting of freely-jointed hard cylinders. We obtain plots of the gyration radius versus the number of polygonal nodes for the trivial, trefoil and figure-eight knots. We discuss possible asymptotic behaviors of the gyration radius under the topological constraint. In the asymptotic limit, the size of a ring polymer with a given knot is larger than that of no topological constraint when the polymer is thin, and the effective expansion becomes weak when the polymer is thick enough.Comment: 12pages,3figure

Persistent northward North Atlantic tropical cyclone track migration over the past five centuries

Accurately predicting future tropical cyclone risk requires understanding the fundamental controls on tropical cyclone dynamics. Here we present an annually-resolved 450-year reconstruction of western Caribbean tropical cyclone activity developed using a new coupled carbon and oxygen isotope ratio technique in an exceptionally well-dated stalagmite from Belize. Western Caribbean tropical cyclone activity peaked at 1650 A.D., coincident with maximum Little Ice Age cooling, and decreased gradually until the end of the record in 1983. Considered with other reconstructions, the new record suggests that the mean track of Cape Verde tropical cyclones shifted gradually north-eastward from the western Caribbean toward the North American east coast over the last 450 years. Since ~1870 A.D., these shifts were largely driven by anthropogenic greenhouse gas and sulphate aerosol emissions. Our results strongly suggest that future emission scenarios will result in more frequent tropical cyclone impacts on the financial and population centres of the northeastern United States

The Pure Virtual Braid Group Is Quadratic

If an augmented algebra K over Q is filtered by powers of its augmentation ideal I, the associated graded algebra grK need not in general be quadratic: although it is generated in degree 1, its relations may not be generated by homogeneous relations of degree 2. In this paper we give a sufficient criterion (called the PVH Criterion) for grK to be quadratic. When K is the group algebra of a group G, quadraticity is known to be equivalent to the existence of a (not necessarily homomorphic) universal finite type invariant for G. Thus the PVH Criterion also implies the existence of such a universal finite type invariant for the group G. We apply the PVH Criterion to the group algebra of the pure virtual braid group (also known as the quasi-triangular group), and show that the corresponding associated graded algebra is quadratic, and hence that these groups have a (not necessarily homomorphic) universal finite type invariant.Comment: 53 pages, 15 figures. Some clarifications added and inaccuracies corrected, reflecting suggestions made by the referee of the published version of the pape

Derivation of Myoepithelial Progenitor Cells from Bipotent Mammary Stem/Progenitor Cells

There is increasing evidence that breast and other cancers originate from and are maintained by a small fraction of stem/progenitor cells with self-renewal properties. Recent molecular profiling has identified six major subtypes of breast cancer: basal-like, ErbB2-overexpressing, normal breast epithelial-like, luminal A and B, and claudin-low subtypes. To help understand the relationship among mammary stem/progenitor cells and breast cancer subtypes, we have recently derived distinct hTERT-immortalized human mammary stem/progenitor cell lines: a K5+/K19− type, and a K5+/K19+ type. Under specific culture conditions, bipotent K5+/K19− stem/progenitor cells differentiated into stable clonal populations that were K5−/K19− and exhibit self-renewal and unipotent myoepithelial differentiation potential in contrast to the parental K5+/K19− cells which are bipotent. These K5−/K19− cells function as myoepithelial progenitor cells and constitutively express markers of an epithelial to mesenchymal transition (EMT) and show high invasive and migratory abilities. In addition, these cells express a microarray signature of claudin-low breast cancers. The EMT characteristics of an un-transformed unipotent mammary myoepithelial progenitor cells together with claudin-low signature suggests that the claudin-low breast cancer subtype may arise from myoepithelial lineage committed progenitors. Availability of immortal MPCs should allow a more definitive analysis of their potential to give rise to claudin-low breast cancer subtype and facilitate biological and molecular/biochemical studies of this disease

Geometrical complexity of conformations of ring polymers under topological constraints

One measure of geometrical complexity of a spatial curve is the number of crossings in a planar projection of the curve. For $N$-noded ring polymers with a fixed knot type, we evaluate numerically the average of the crossing number over some directions. We find that the average crossing number under the topological constraint are less than that of no topological constraint for large $N$. The decrease of the geometrical complexity is significant when the thickness of polymers is small. The simulation with or without a topological constraint also shows that the average crossing number and the average size of ring polymers are independent measures of conformational complexity.Comment: 8 pages, 4figure