Basic Accounting Aspects of Amortization Politik and It`s Role in the Process of Proceeding in the Fixed Assets (Property, Plant and Equipment) of Food Enterprises

The article discusses the problematic aspects relating to the nature, accounting, economic justification of the depreciation process and depreciation policy of food industry enterprises. A possible solution to the problem of improving the financial security of the enterprise by using the mechanism of deferred taxes is shown. The main criteria for determining the intensity of operation of non-current assets are disclosed and analyzed.У статті розглянуто проблемні аспекти, що стосуються суті, обліку, економічного обґрунтування процесу амортизації та амортизаційної політики підприємств харчової галузі. Показано можливе рішення проблеми поліпшення фінансового забезпечення підприємства шляхом використання механізму відстрочених податків. Розкрито та проаналізовано основні критерії визначення інтенсивності експлуатації необоротних активів.В статье рассмотрены проблемные аспекты, касающиеся сущности, учета, экономического обоснования процесса амортизации и амортизационной политики предприятий пищевой отрасли. Показано возможное решение проблемы улучшения финансового обеспечения предприятия путем использования механизма отсроченных налогов. Раскрыты и проанализированы основные критерии определения интенсивности эксплуатации необотротных активов

Epitaxial checkerboard arrangement of nanorods in ZnMnGaO4 films studied by x-ray diffraction

The intriguing nano-structural properties of a ZnMnGaO4 film epitaxially grown on MgO (001) substrate have been investigated using synchrotron radiation-based x-ray diffraction. The ZnMnGaO4 film consisted of a self-assembled checkerboard (CB) structure with perfectly aligned and regularly spaced vertical nanorods. The lattice parameters of the orthorhombic and rotated tetragonal phases of the CB structure were analyzed using H-K, H-L, and K-L cross sections of the reciprocal space maps measured around various symmetric and asymmetric reflections of the spinel structure. We demonstrate that the symmetry of atomic displacements at the phases boundaries provides the means for coherent coexistence of two domains types within the volume of the film

СТАН ТА ТЕНДЕНЦІЇ МІЖБЮДЖЕТНОГО РЕГУЛЮВАННЯ В УКРАЇНІ В УМОВАХ ФІСКАЛЬНОЇ ДЕЦЕНТРАЛІЗАЦІЇ

A balanced socio-economic development of any country is closely related to the efficiency of the system of intergovernmental relations, which should be aimed at optimizing the process of fiscal decentralization and clear definition of the powers of local government. Interbudgetary regulation in Ukraine reflects processes of the national and political importance and is of great importance in the composition of intergovernmental fiscal relations, which priority is growing in terms of decentralization reforms. Purpose. The main objectives of this study are: to summarize a complex task that is resolved in the process of budgetary control; to analyze the dynamics of revenues of the consolidated budget of Ukraine in 2007-2016 and the proportion of own local revenues in GDP; to distinguish formation features of Ukrainian local budgets by region; to analyze volumes of local budgets per capita in terms of area; to highlight the leverage rate of local budgets; to analyze the share of interbudget transfers in total local budgets. Results. The study is a synthesis of the complex challenges that must be resolved in the process of budgetary control, such as: balancing the budget; foster the interest of local governments in the maximum revenue mobilization; reallocation of existing budgetary resources, taking into account local features. The dynamics of the revenues of the consolidated budget of Ukraine in 2007-2016 was analyzed and concluded that the proportion of own local revenues in GDP tended to decrease with a simultaneous increase in the share of the interbudget transfers from the state budget. Abovementioned resulted in the ensuring of a stable share of local budgets in the GDP structure (at 14-15%). As a result of the intergovernmental fiscal decentralization reform by the results of 2016 the share of own revenues of local budgets Ukraine in GDP rose to 7.2%, or 1.1% compared to 2015 with a simultaneous decrease in the interbudget transfers share from the state budget to 8.2% (0.6% compared to 2015). Analyzed the share interbudget transfers in total local budgets, which for a long period tended to increase (from 47.2% in 2007 to 53.4% in 2016), which is contrary to the basic principles of fiscal decentralization. Conclusion. Grounded features of Ukrainian local budget revenues by region and proved that the unevenness of income between regions of Ukraine are often equivalent to the level of industrial production. Analyzed volumes of local budgets per capita in terms of area. Presented the list of influence instruments on local budgets indexes of incomes, including the increase in the minimum wage, inflation, continuing reform of the budget system in the direction of fiscal decentralization and transfer volumes.Представлен комплекс задач, который должен решаться в процессе межбюджетного регулирования, проанализирована динамика доходной части сводного бюджета Украины в 2007-2016 гг. и удельный вес собственных доходов местных бюджетов в структуре ВВП, выделены особенности формирования доходов местных бюджетов Украины по регионам. Проанализированы объемы доходов местных бюджетов на душу населения в разрезе территорий, освещены рычаги влияния на показатель доходов местных бюджетов, проведен анализ удельного веса межбюджетных трансфертов в общей структуре местных бюджетов.Узагальнено комплекс завдань, що має вирішуватись у процесі міжбюджетного регулювання, проаналізовано динаміку дохідної частини зведеного бюджету України у 2007–2016 рр. та питому вагу власних доходів місцевих бюджетів в структурі ВВП, виокремлено особливості формування доходів місцевих бюджетів України за регіонами. Проаналізовано обсяги доходів місцевих бюджетів на душу населення у розрізі територій, висвітлено важелі впливу на показник доходів місцевих бюджетів, здійснено аналіз питомої ваги міжбюджетних трансфертів у загальній структурі місцевих бюджетів

Electron cyclotron mass in undoped CdTe/CdMnTe quantum wells

Optically detected cyclotron resonance of two-dimensional electrons has been studied in nominally undoped CdTe/(Cd,Mn)Te quantum wells. The enhancement of carrier quantum confinement results in an increase of the electron cyclotron mass from 0.099$m_0$ to 0.112$m_0$ with well width decreasing from 30 down to 3.6 nm. Model calculations of the electron effective mass have been performed for this material system and good agreement with experimental data is achieved for an electron-phonon coupling constant $\alpha$=0.32

High carrier mobility in transparent Ba1-xLaxSnO3 crystals with a wide band gap

We discovered that perovskite (Ba,La)SnO3 can have excellent carrier mobility even though its band gap is large. The Hall mobility of Ba0.98La0.02SnO3 crystals with the n-type carrier concentration of \sim 8-10\times10 19 cm-3 is found to be \sim 103 cm2 V-1s-1 at room temperature, and the precise measurement of the band gap \Delta of a BaSnO3 crystal shows \Delta=4.05 eV, which is significantly larger than those of other transparent conductive oxides. The high mobility with a wide band gap indicates that (Ba,La)SnO3 is a promising candidate for transparent conductor applications and also epitaxial all-perovskite multilayer devices

Non-circular semiconductor nanorings of type I and II: Emission kinetics in the exciton Aharonov-Bohm effect

Transition energies and oscillator strengths of excitons in dependence on magnetic field are investigated in type I and II semiconductor nanorings. A slight deviation from circular (concentric) shape of the type II nanoring gives a better observability of the Aharonov-Bohm oscillations since the ground state is always optically active. Kinetic equations for the exciton occupation are solved with acoustic phonon scattering as the major relaxation process, and absorption and luminescence spectra are calculated showing deviations from equilibrium. The presence of a non-radiative exciton decay leads to a quenching of the integrated photoluminescence with magnetic field.Comment: The first version submitted to Phys. Rev. B on April 16, 2007. Revised (this) version on July 31, 200

Coupling between magnon and ligand-field excitations in magnetoelectric Tb3Fe5O12 garnet

The spectra of far-infrared transmission in Tb3Fe5O12 magnetoelectric single crystals have been studied in the range between 15 and 100 cm-1, in magnetic fields up to 10 T, and for temperatures between 5 and 150 K. We attribute some of the observed infrared-active excitations to electric-dipole transitions between ligand-field split states of Tb3+ ions. Anticrossing between the magnetic exchange excitation and the ligand-field transition occurs at the temperature between 60 and 80 K. The corresponding coupling energy for this interaction is 6 cm-1. Temperature-induced softening of the hybrid IR excitation correlates with the increase of the static dielectric constant. We discuss the possibility for hybrid excitations of magnons and ligand-field states and their possible connection to the magnetoelectric effect in Tb3Fe5O12.Comment: submitted to Phys. Rev. B on May 15th, 201

\u3ci\u3eIn-Situ\u3c/i\u3e Raman Scattering Studies of Alkali-Doped Single Wall Carbon Nanotubes

Electrochemical doping and in-situ Raman scattering were used to study charge transfer in K- and Li-doped single wall carbon nanotubes (SWNT) as a function of alkali concentration. An 8 cm-1 downshift was observed for the tangential phonon mode of SWNT doped to stoichiometries of KC24 and Li1.25C6. The shift in both systems is reversible upon de-doping despite an irreversible loss of crystallinity. These results indicate that the tangential mode shifts result from electron transfer from alkali dopants to the SWNT, and that these modes are only weakly affected by long-range order within the ropes