Eatures of payroll calculation in the company of the big four

Аудиторсько-консалтингові компанії виконують ряд функцій загальнодержавного призначення, основними з яких є перевірка достовірності фінансової звітності юридичних та фізичних осіб, правильності нарахування податкових сум, перевірка ефективності бізнес-процесів, внутрішньої безпеки (у тому числі й таких важливих об’єктів, як АЕС, що є дуже важливим для України) та відповідності законодавчо встановленим нормативам. Проте з кожним роком роль даних служб та перелік їх функціональних обов’язків поступово зростає. Цьому сприяють як інтеграційні процеси, так і технологічні нововведення, які вимагають перегляду функціонуючих систем контролю. На це вказують і зміни у законодавчій базі. Впроваджені нововведення останніх років у Закон України «Про аудит фінансової звітності та аудиторську діяльність» наблизили систему державного контролю до європейської моделі та підвищили роль аудиторських фірм у формуванні економіки країни. Так як інформації, яка міститься в аудиторських висновках, надається значна увага як уряду, так і потенційних інвесторів, її достовірність є дуже важливою, а якість проведеного аналізу безпосередньо залежить від забезпеченості аудиторської компанії трудовими ресурсами та від їх якісних характеристик, а їх наявність залежить від особливостей оплати праці в компанії. Враховуючи значну роль персоналу в діяльності аудиторської компанії, питання оплати праці в них розглядали багато вітчизняних вчених, проте, враховуючи мінливість зовнішнього середовища, з’являється необхідність у перегляді принципу нарахування та виплати заробітної плати в компаніях «Великої четвірки», враховуючи зміни на ринку аудиторських послуг. У роботі досліджено особливості проведення розрахунків з оплати праці із персоналом однієї з дочірніх компаній «Великої четвірки», яка займається аудитом та консалтингом. У процесі проведеного дослідження розроблено й запропоновано менеджерам, які займаються управлінням персоналом, розглянути запропоновані в статті шляхи вдосконалення діючої системи нарахування заробітної плати для підвищення рівня достовірності оцінювання праці співробітників компанії та зменшення показника плинності кадрів.Audit and consulting companies perform a number of national functions, the main of which are checking the accuracy of financial statements of legal entities and individuals, the correctness of calculating tax amounts, checking the effectiveness of business processes, internal security (including such important facilities as nuclear power plants – which is very important for Ukraine) and compliance with legally established standards. However, every year, the role of these services and the list of their functional responsibilities gradually increases. This is facilitated by both integration processes and technological innovations that require revision of functioning control systems. This is also indicated by changes in the legislative framework. The innovations introduced in recent years in the law of Ukraine «on audit of financial statements and auditing activities» have brought the state control system closer to the European model and increased the role of audit firms in shaping the country's economy. Since the information contained in audit reports is given considerable attention, both to the government and potential investors, its reliability is very important, and the quality of the analysis carried out directly depends on the availability of the audit company's labor resources and their quality characteristics, and their availability depends on the specifics of remuneration in the company. Given the significant role of personnel in the audit company activities, the issue of remuneration in them has been considered by many domestic scientists, however, given the variability of the external environment, there is the need to review the principle of calculating and paying wages in the «Big Four» companies, taking into account changes in the market of audit services. The specifics of payroll settlements with the staff of one of the subsidiaries of the «Big Four», which is engaged in audit and consulting is investigated in this paper. In the course of the research, it was developed and suggested that HR managers consider the ways proposed in the article to improve the current payroll system in order to increase the level of reliability of the company's employees' performance assessment and reduce the staff turnover rat

Dissipation rate of turbulent kinetic energy in stably stratified sheared flows

Over the years, the problem of dissipation rate of turbulent kinetic energy (TKE) in stable stratification remained unclear because of the practical impossibility to directly measure the process of dissipation that takes place at the smallest scales of turbulent motion. Poor representation of dissipation causes intolerable uncertainties in turbulence-closure theory and thus in modelling stably stratified turbulent flows. We obtain a theoretical solution to this problem for the whole range of stratifications from neutral to limiting stable; and validate it via (i) direct numerical simulation (DNS) immediately detecting the dissipation rate and (ii) indirect estimates of dissipation rate retrieved via the TKE budget equation from atmospheric measurements of other components of the TKE budget. The proposed formulation of dissipation rate will be of use in any turbulence-closure models employing the TKE budget equation and in problems requiring precise knowledge of the high-frequency part of turbulence spectra in atmospheric chemistry, aerosol science, and microphysics of clouds.</p

Complex petrophysical correction in the adaptation of geological hydrodynamic models (on the example of Visean pool of Gondyrev oil field)

The authors review a method of combined porosity and volume density correction in the process of modeling the distribution of reservoir permeability. Basing on petrophysical investigations of core samples from Bashkir fold deposits, an association between rock porosity, density and permeability has been analyzed. Significant correlation has been observed for the above mentioned parameters in porous collectors in contrast to reduced correlation for dense rocks and intervals of anomalously high poroperm characteristics. For terrigene porous collectors the authors propose a model of permeability assessment based on combined porosity and density correction. A modified model was developed for Visean pool of Gondyrev oil field, where collector permeability had been calculated as a function of rock porosity and density. The modified model has been compared to the conventional one; significant differences have been detected. In the modified version maximum permeability is associated with the southern part of the pool, whereas the conventional method points out the central part and predicts lowering permeability closer to the periphery. Geological model in the modified version is more homogenous than the conventional one and has no sharp peaks and valleys.  The calculations have been made that reproduce the history of field development for both permeability volumes. Authors demonstrate that total oil production obtained using the modified model has a much better correlation with the actual data. The best results from using suggested method apply to the initial stage of development due to better convergence of high-rate wells. On the whole, comparison of two methods shows that for the purposes of production history adaptation the modified model is significantly better than the conventional one. Hence, the method of density correction allows for better justification of differences in the lithology of Visean collectors, which ultimately results in higher accuracy of data on residual oil reserves in the deposit

Beneficial impact of human placenta extracts on erythrocyte membrane thermostability

PURPOSE: To study the influence of human placenta extract (HPE) and its individual fractions on the thermal stability of human erythrocyte membrane. METHODS: HPE fractions were isolated by gel chromatography. Thermal hemolysis of erythrocytes, exposed to 55°C was measured spectrophotometrically. Cytosol microvscosity and barrier function of erythrocyte membranes at hyperthermia were investigated by EPR spin probe TEMPON. Thermal denaturation of erythrocyte membrane proteins were studied by differential scanning calorimetry. RESULTS: Pre-treatment of erythrocytes with HPE or its fractions inhibited thermal hemolysis. Low-molecular fractions (below 4 kDa and 12-20 kDa) were the most effective in thermal hemolysis inhibition ((31.7±3.3) % and (31.5±3.2) %, respectively). The latter fractions markedly reduced the hyperthermia (55°C)-induced permeability of erythrocytes for ferricyanide ions and inhibited the thermo-induced structural transitions in erythrocyte membrane between 40 and 50°C, which are associated with cytoskeletal proteins. HPE fractions reversibly increased the denaturation temperatures of erythrocyte membrane proteins, except that of spectrin, and enlarged the enthalpy of denaturation of all membrane proteins. CONCLUSIONS: HPE and its individual fractions increased the thermal stability of erythrocyte membranes and erythrocytes. This effect was attributed to the reversible binding of some low molecular ingredient of HPE to the integral proteins and consequent stabilization of their interaction with under-membrane cytoskeleton

Tuberculosis. From control to the management of the epidemic process

Tuberculosis infection currently remains an extremely topical medical and social problem, due to the high incidence of the population, disability and death from this disease. The article presents the main trends of epidemiological indicators for tuberculosis in the Sverdlovsk Region from 2008-2016. It has been established that there is an unfavorable TB situation in the study area, despite the fact that the key indicators are decreasing each year, in comparison with the all-Russian ones they remain at a rather high level. The main directions of anti-tuberculosis work are also identified for monitoring and optimizing the management of the epidemic process in modern conditions.Туберкулезная инфекция в настоящее время остается крайне актуальной медико-социальной проблемой, что обусловлено высоким уровнем заболеваемости населения, инвалидности и смертности от этого заболевания. В статье представлены основные тенденции эпидемиологических показателей по туберкулезу на территории Свердловской области в 2008—2016 гг. Установлено, что на изучаемой территории сложилась неблагоприятная ситуация по туберкулезу: несмотря на то, что ключевые показатели ежегодно снижаются, в сравнении с общероссийскими они остаются на достаточно высоком уровне. Также определены основные направления противотуберкулезной работы для осуществления контроля и оптимизации управления эпидемическим процессом в современных условиях

Bulk Transfer Coefficients Estimated From Eddy-Covariance Measurements Over Lakes and Reservoirs

Peer reviewe

Evaluation of chrysotile cement pipes used in rubbish disposal systems as a source of the air contamination with asbestos fibers

In this study we present results of evaluation of internal surface resistance of chrysotile cement pipes used in the rubbish disposal systems to mechanical and chemical cleaning. It was concluded that duration of the exploitation and type of the desinfectant used in mechanical and chemical cleaning didn't affect on the intensity of emission of respirable chrysotile fibers from these pipes.В статье приведены результаты определения устойчивости внутренней поверхности хризотилцементных труб, применяемых в системах мусороудаления, к воздействию механической чистки и дезинфицирующих растворов. Показано, что продолжительность эксплуатации и тип дезинфицирующего средства, применяемых при механической чистке и дезинфекции не влияет на интенсивность выделения респирабельных волокон хризотилового асбеста из хризотилцементных труб, используемых в системах мусороудаления

Efficacy and safety of netakimab therapy in patients with moderate to severe psoriasis in real clinical practice

Rationale. Data from randomized clinical trials (RCTs) may differ from the results of the efficacy and safety of medicines in the conditions of daily work. Purpose. To obtain data on the long-term efficacy and safety of the use of the genetically engineered biological drug netakimab in real clinical practice. Methods. In everyday clinical practice, a multicenter non-interventional observational study BCD-085-NIS-01 (ORION) was conducted, which involved 260 adult patients with moderate to severe psoriasis. Results. It was established that the survival rate of genetically engineered biological therapy of netakimab, when analyzing data of 104 weeks of observation, remains high both in bionaive patients and in persons who have previously received treatment for this dermatosis using monoclonal antibodies. The long-term safety profile of netakimab in real clinical practice is comparable to data previously obtained in RCTs and remains favorable for follow-ups up to 2 years. Conclusion. Therapy with GIBA netakimab using a standard dose of 120 mg and regimen in patients with psoriasis is effective and safe for 104 weeks

Structure and evolution of the mouse pregnancy-specific glycoprotein (Psg) gene locus

BACKGROUND: The pregnancy-specific glycoprotein (Psg) genes encode proteins of unknown function, and are members of the carcinoembryonic antigen (Cea) gene family, which is a member of the immunoglobulin gene (Ig) superfamily. In rodents and primates, but not in artiodactyls (even-toed ungulates / hoofed mammals), there have been independent expansions of the Psg gene family, with all members expressed exclusively in placental trophoblast cells. For the mouse Psg genes, we sought to determine the genomic organisation of the locus, the expression profiles of the various family members, and the evolution of exon structure, to attempt to reconstruct the evolutionary history of this locus, and to determine whether expansion of the gene family has been driven by selection for increased gene dosage, or diversification of function. RESULTS: We collated the mouse Psg gene sequences currently in the public genome and expressed-sequence tag (EST) databases and used systematic BLAST searches to generate complete sequences for all known mouse Psg genes. We identified a novel family member, Psg31, which is similar to Psg30 but, uniquely amongst mouse Psg genes, has a duplicated N1 domain. We also identified a novel splice variant of Psg16 (bCEA). We show that Psg24 and Psg30 / Psg31 have independently undergone expansion of N-domain number. By mapping BAC, YAC and cosmid clones we described two clusters of Psg genes, which we linked and oriented using fluorescent in situ hybridisation (FISH). Comparison of our Psg locus map with the public mouse genome database indicates good agreement in overall structure and further elucidates gene order. Expression levels of Psg genes in placentas of different developmental stages revealed dramatic differences in the developmental expression profile of individual family members. CONCLUSION: We have combined existing information, and provide new information concerning the evolution of mouse Psg exon organization, the mouse Psg genomic locus structure, and the expression patterns of individual Psg genes. This information will facilitate functional studies of this complex gene family

Pan-Eurasian Experiment (PEEX): Towards a holistic understanding of the feedbacks and interactions in the land-Atmosphere-ocean-society continuum in the northern Eurasian region

The northern Eurasian regions and Arctic Ocean will very likely undergo substantial changes during the next decades. The Arctic-boreal natural environments play a crucial role in the global climate via albedo change, carbon sources and sinks as well as atmospheric aerosol production from biogenic volatile organic compounds. Furthermore, it is expected that global trade activities, demographic movement, and use of natural resources will be increasing in the Arctic regions. There is a need for a novel research approach, which not only identifies and tackles the relevant multi-disciplinary research questions, but also is able to make a holistic system analysis of the expected feedbacks. In this paper, we introduce the research agenda of the Pan-Eurasian Experiment (PEEX), a multi-scale, multi-disciplinary and international program started in 2012 (https://www.atm.helsinki.fi/peex/). PEEX sets a research approach by which large-scale research topics are investigated from a system perspective and which aims to fill the key gaps in our understanding of the feedbacks and interactions between the land-Atmosphere-Aquatic-society continuum in the northern Eurasian region. We introduce here the state of the art for the key topics in the PEEX research agenda and present the future prospects of the research, which we see relevant in this context