Accounting of Joint Activities without Entity Establishment in the Business Partnership of Companies: Problems and Prospects of Their Solution Учет совместной деятельности без создания юридического лица в деловом партнерстве предприятий: проблемы и перспективы их решения

The article analyzes the regulatory support organization, accounting and taxation of joint activities in business partnership enterprises in Ukraine. The author recommended to amend the legislation to incorporate joint activities without forming a legal entity, including: targeting and clarify the presentation of financial statements of the operator superior, change the names of the five sub-accounts to the accounts of receivable and liabilities are recommended for use in joint ventures business partners, the cost allocated to the joint activity of stocks and the book value of intangible assets to reflect the amount that falls: the share of other participants - in the cost reporting period at its own share partner – in prepaid expenses. Taking into account the recommendations made by the Ministry of Finance of Ukraine will help improve accounting of joint activities that will help improve the reliability of financial reporting indicators of business partners for joint activity.<br>В статье осуществлен анализ нормативного обеспечения учета и налогообложения совместной деятельности предприятий Украины. Автор рекомендует внести изменения в законодательство по учету совместной деятельности без создания юридического лица, в частности: уточнить адресность и формы представления финансовой отчетности оператором совместной деятельности, изменить названия пяти субсчетов к счетам учета расчетов и обязательств, рекомендованных для использования в совместной деятельности деловых партнеров; себестоимость переданных в совместную деятельность запасов и остаточную стоимость необоротных активов отражать в сумме, приходящейся: на долю других участников - в расходах отчетного периода; на собственную долю партнера - в расходах будущего периода. Учет предоставленных рекомендаций Министерством финансов Украины поможет усовершенствовать учет совместной деятельности, что позволит повысить достоверность показателей финансовой отчетности деловых партнеров по совместной деятельности

Catalytic Ignition and Upstream Reaction Propagation in Monolith Reactors

Using numerical simulations, this work demonstrates a concept called back-end ignition for lighting-off and pre-heating a catalytic monolith in a power generation system. In this concept, a downstream heat source (e.g. a flame) or resistive heating in the downstream portion of the monolith initiates a localized catalytic reaction which subsequently propagates upstream and heats the entire monolith. The simulations used a transient numerical model of a single catalytic channel which characterizes the behavior of the entire monolith. The model treats both the gas and solid phases and includes detailed homogeneous and heterogeneous reactions. An important parameter in the model for back-end ignition is upstream heat conduction along the solid. The simulations used both dry and wet CO chemistry as a model fuel for the proof-of-concept calculations; the presence of water vapor can trigger homogenous reactions, provided that gas-phase temperatures are adequately high and there is sufficient fuel remaining after surface reactions. With sufficiently high inlet equivalence ratio, back-end ignition occurs using the thermophysical properties of both a ceramic and metal monolith (coated with platinum in both cases), with the heat-up times significantly faster for the metal monolith. For lower equivalence ratios, back-end ignition occurs without upstream propagation. Once light-off and propagation occur, the inlet equivalence ratio could be reduced significantly while still maintaining an ignited monolith as demonstrated by calculations using complete monolith heating

Experimental Investigation of Solder Joint Defect Formation and Mitigation in Reduced-Gravity Environments

This paper documents a research effort on reduced gravity soldering of plated through hole joints which was conducted jointly by the National Center for Space Exploration Research, NASA Glenn Research Center, and NASA Johnson Space Center. Significant increases in joint porosity and changes in external geometry were observed in joints produced in reduced gravity as compared to normal gravity. Multiple techniques for mitigating the observed increase in porosity were tried, including several combinations of flux and solder application techniques, and demoisturizing the circuit board prior to soldering. Results were consistent with the hypothesis that the source of the porosity is a combination of both trapped moisture in the circuit board itself, as well as vaporized flux that is trapped in the molten solder. Other topics investigated include correlation of visual inspection results with joint porosity, pore size measurements, limited pressure effects (0.08 MPa - 0.1 MPa) on the size and number of pores, and joint cooling rate

Transient Catalytic Combustor Model With Detailed Gas and Surface Chemistry

In this work, we numerically investigate the transient combustion of a premixed gas mixture in a narrow, perfectly-insulated, catalytic channel which can represent an interior channel of a catalytic monolith. The model assumes a quasi-steady gas-phase and a transient, thermally thin solid phase. The gas phase is one-dimensional, but it does account for heat and mass transfer in a direction perpendicular to the flow via appropriate heat and mass transfer coefficients. The model neglects axial conduction in both the gas and in the solid. The model includes both detailed gas-phase reactions and catalytic surface reactions. The reactants modeled so far include lean mixtures of dry CO and CO/H2 mixtures, with pure oxygen as the oxidizer. The results include transient computations of light-off and system response to inlet condition variations. In some cases, the model predicts two different steady-state solutions depending on whether the channel is initially hot or cold. Additionally, the model suggests that the catalytic ignition of CO/O2 mixtures is extremely sensitive to small variations of inlet equivalence ratios and parts per million levels of H2

КЛАСИФІКАЦІЯ ПЕРСОНАЖІВ ЯК ОБ’ЄКТІВ АВТОРСЬКОГО ПРАВА (ДОСВІД ПІВНІЧНОАМЕРИКАНСЬКИХ СУДОВИХ ЕКСПЕРТІВ)

The proposed article provides a general definition of the main scientific and methodological concepts of North American forensic experts. Currently this definition is actively used while classifying characters as objects of copyright for further research on facts of their possible unauthorized use. This problem is important for Ukrainian forensic experts who increasingly have to research on case materials concerning characters abuse. Leading theorists of forensic science on intellectual property in the United States of America use a comprehensive methodology for classifying characters as objects of copyright, distributing all research objects into two main categories: so-called "ordinary" (or "stock", "plain") characters and "round" characters. This classification of characters is a kind of starting point for all following researches and analytical comparisons that North American forensic experts have to perform while reviewing case materials regarding illegal use of intellectual property. Need for appropriate classification of characters in the context of conducting examinations in the field of intellectual property protection is directly related to their growing role (therefore their commercial value) in modern culture. According to statistics of judgments the number of claims for copyright protection for various works of art is increasingly reduced to protecting copyrights on characters who are considered as self-sufficient, independent objects. Considering the fact that Ukrainian specialists do not yet have enough formal methodology that will determine the generally accepted principles and standards of research on characters of intellectual property, scientific and methodological guidelines of foreign analysts can be a useful source of up-to-date information on the most effective practices of modern forensic science of the world level.Осуществлено обобщенное определение основных научно-методических концептов североамериканских судебных экспертов, которые активно применяются в наше время в процессе классификации персонажей как объектов авторского права в целях дальнейшего исследования фактов их возможного несанкционированного использования. Эта проблематика является важной для украинских судебных экспертов, которым все чаще приходится исследовать материалы судебных дел относительно неправомерного использования персонажей. Ведущие теоретики судебной экспертизы объектов интеллектуальной собственности в Соединенных Штатах Америки пользуются комплексной методикой классификации персонажей как объектов авторского права, распределив все объекты исследования на две основные категории: так называемые «ординарные» (или «стоковые», «плоские») персонажи и «объемные» персонажи. Эта классификация персонажей является своеобразным отправным пунктом всех последующих исследований и аналитических сравнений, которые приходится проводить североамериканским судебным экспертам в процессе рассмотрения материалов дел о незаконном использовании объектов интеллектуальной собственности. Необходимость надлежащей классификации персонажей в контексте проведения экспертиз в сфере защиты интеллектуальной собственности непосредственно обусловлено их растущей ролью (а следовательно и коммерческой ценностью) в современной культуре. Как свидетельствует статистика судебных решений, количество исков по защите авторских прав на различные произведения искусства все чаще сводится к защите прав именно на персонажи, которые рассматриваются как самостоятельные, независимые объекты. Учитывая то, что украинским специалистам пока не хватает официальной методики, которая определит общепринятые принципы и стандарты исследования персонажей объектов интеллектуальной собственности, научно-методические указания зарубежных аналитиков могут стать полезным источником актуальной информации о самых эффективных практиках современной судебной экспертизы мирового уровня.Оглядово представлено ключові аспекти науково-методичних засобів класифікації гетерогенних персонажів літератури та інших форм мистецтва як об’єктів авторського права, що застосовуються в сучасній аналітичній практиці північноамериканських фахівців судово-експертної галузі

ДОСВІД ПІВНІЧНОАМЕРИКАНСЬКИХ ФАХІВЦІВ ЩОДО ДОСЛІДЖЕНЬ ФОТОГРАФІЧНИХ ТВОРІВ ЯК ОБ’ЄКТІВ АВТОРСЬКОГО ПРАВА

In the modern epoch of digital techniques the photographic works gained considerable popularity and widespread use through the Internet. Because of easy access to the high- quality digital copies of photographs, unfair individuals in their business activities often use copyrighted photographic works without a license from the authors or copyright holders. Taking into account the actuality of this problem for the Ukrainian authors and national legal system, considering the prospect of establishing the High Specialized Court for Intellectual Property, and also in view of the urgent need of creating an adequate official technique for the research of photographic works as intellectual property objects, the experience of the United States specialists who studied the materials of court cases concerning infringement of copyright to the photographic works, has a significant practical value to the forensic experts of our country. Review study of the high profile case «Shepard Fairey v the Associated Press», known as «The Hope Poster case», as well as the conclusions of the expert commission, allows to consider main analytical techniques of research on photographic works as intellectual property objects, which have entered into the range of research means of modern North American court experts. The expert committee for this case reached the following conclusions: the photograph of B. Obama, created by photographers from the agency «Associated Press», cannot be considered as an original work; the graphic work under the title «The Hope Poster» authored by Sh. Fairey was found to be a variation of the photographic work of «The Associated Press»; in consideration of the low level of creative «transformativeness» of the image in the work of Sh. Fairey, his poster does not meet the conditions of the «Fair Use Doctrine». The findings of the experts forced the parties of court case to sign a conciliation agreement on such terms which are still not disclosed.Розглянуто деякі з провідних аналітичних практик, що застосовуються північноамериканськими фахівцями в процесі дослідження фактів використання та відтворення шляхом перероблення фотографічних творів як об’єктів інтелектуальної власності (на матеріалах резонансної судової справи «Шепард Фейрі проти Ассошіейтид Прес» 2008 р.)

Intravascular Ultrasound in the Detection of Bridging Stent Graft Instability During Fenestrated and Branched Endovascular Aneurysm Repair Procedures: A Multicentre Study on 274 Target Vessels

Objective: The use of intravascular ultrasound (IVUS) reduces contrast medium use and radiation exposure during conventional endovascular aneurysm repair (EVAR). The aim of this study was to evaluate the safety and efficacy of IVUS in detecting bridging stent graft (bSG) instability during fenestrated and branched EVAR (F/B-EVAR). Methods: This was a prospective observational multicentre study. The following outcomes were evaluated: (1) technical success of the IVUS in each bSG, (2) IVUS findings compared with intra-operative angiography, (3) incidence of post-operative computed tomography angiography (CTA) findings not detected with IVUS, and (4) absence of IVUS related adverse events. Target visceral vessel (TVV) instability was defined as any branch or fenestration issues requiring an additional manoeuvre or re-intervention. Any IVUS assessment that detected stenosis, kinking, or any geometric TVV issue was considered to be branch instability. All procedures were performed in ad hoc hybrid rooms. Results: Eighty patients (69% males; median age 72 years; interquartile range 59, 77 years) from four aortic centres treated with F/B-EVAR between January 2019 and September 2021 were included: 70 BEVAR (21 off the shelf; 49 custom made), eight FEVAR (custom made), and two F/B-EVAR (custom made), for a total of 300 potential TVVs. Two TVVs (0.7%) were left unstented and excluded from the analysis. The TVVs could not be accessed with the IVUS catheter in seven cases (2.3%). Furthermore, 17 (5.7%) TVVs could not be examined due to a malfunction of the IVUS catheter. The technical success of the IVUS assessment was 91.9% (274/298), with no IVUS related adverse events. Seven TVVs (2.5%) showed signs of bSG instability by means of IVUS, leading to immediate revisions. The first post-operative CTA at least 30 days after the index procedure was available in 268 of the 274 TVVs originally assessed by IVUS. In seven of the 268 TVVs (2.6%) a re-intervention became necessary due to bSG instability. Conclusion: This study suggests that IVUS is a safe and potentially valuable adjunctive imaging technology for intra-operative detection of TVV instability. Further long term investigations on larger cohorts are required to validate these promising results and to compare IVUS with alternative technologies in terms of efficiency, radiation exposure, procedure time, and costs

Imide-Containing Compositions for Tribotechnical Coatings Based on Polytetrafluoroethylene

Results of the experimental studies on the development of the compositions of composite tribotechnical materials based on polytetrafluoroethylene modified with imide-containing reagents with enhanced parameters of the stress–strain and tribotechnical characteristics and conventional production and processing technology are presented. The developed compositions can be used for the fabrication of products for structural and tribotechnical use applied in the friction joints of machines, mechanisms, and process equipment without external lubrication

Water Splitting Photovoltaic-Photoelectrochemical GaAs/InGaAsP - WO3/BiVO4 Tandem Cell with Extremely Thin Absorber Photoanode Structure

We demonstrate highly efficient solar hydrogen generation via water splitting by photovoltaicphotoelectrochemical (PV-PEC) tandem device based on GaAs/InGaAsP (PV cell) and WO3/BiVO4 core/shell nanorods (PEC cell). We utilized extremely thin absorber (ETA) concept to design the WO3/BiVO4 core/shell heterojunction nanorods and obtained the highest efficiencies of photo-induced charge carriers generation, separation and transfer that are possible for the WO3/BiVO4 material combination. The PV-PEC tandem shows stable water splitting photocurrent of 6.56 mA cm-2 under standard AM1.5G solar light that corresponds to the record solar-to-hydrogen (STH) conversion efficiency of 8.1%

Relationships between immune parameters of saliva and blood

Background. The study of the relationships between the immune parameters of saliva and blood is of both theoretical and practical importance. The first is to study the relationships between systemic and local immunity, while the second is interesting as a non-invasive method of assessing the immune status and the influence of immunotropic drugs, including balneological, ecological etc. Material and Methods. The object of observation were 34 men and 10 women 24-70 y, who came to the Truskavets’ spa for the treatment of chronic pyelonephritis combined with cholecystitis in remission. The testing was conducted twice, before and after balneotherapy for 7-10 days. Immune parameters of blood evaluated on a set of I and II levels recommended by the WHO. For phenotyping subpopulations of lymphocytes used the methods of rosette formation with sheep erythrocytes on which adsorbed monoclonal antibodies against receptors CD3, CD4, CD8, CD22 and CD56. Subpopulation of T cells with receptors high affinity determined by test of “active” rosette formation. The state of humoral immunity judged by the concentration in serum of Circulating Immune Complexes and Immunoglobulins classes M, G, A. Parameters of phagocytic function of neutrophils estimated in tests with cultures of Staphylococcus aureus and Escherichia coli. The set of immune parameters of saliva was IgG, IgA, secretory IgA and Lysozyme. Results. The correlations of the registered immune parameters of saliva as effective traits with the immune parameters of blood as factor traits were screened. The level of IgA in saliva, which is 88% (R=0,943) determined by immune parameters of blood, was found to be most closely related to them. Dependence on blood parameters of the level of secretory IgA was weaker, but still strong enough (R=0,801). Salivary IgG is associated with blood parameters to a similar extent (R=0,795), but the factor structure of the connection is significantly different from that of secretory IgA. The weakest were the connections of immune parameters of blood with the level of lysozyme in saliva (R=0,717). Conclusion. Saliva levels of IgG, both forms of IgA, and lysozyme are closely related to the immune parameters of the blood, so they can be markers of systemic immunity and its reactions to immunotropic effects