507 research outputs found

    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

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    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

    Фонографічні аномалії діалектів в українських перекладах творів M. Твена (Phonographic anomalies in Ukrainian dialect translations of novels by Mark Twain)

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    Стаття присвячена проблемі відтворення діалектного мовлення. Виокремлено найбільш доцільні перекладацькі прийоми і способи перекладу фонографічних аномалій, якими послуговується перекладач для забезпечення адекват- ного розуміння реципієнтом мовних аномалій у перекладних творах американського письменника М. Твена. (Phonographic anomalies in Ukrainian dialect translations of novels by Mark Twain This study is devoted to analyzing Ukrainian translations of famous novels by Mark Twain, The adventures of Tom Sawyer and The Adventures of Huckleberry Finn. One of the features these novels are special for is that they are full of phonological features that cause many problems for the translator. Phonological features are divided into the following two major groups: 1) occasional and 2) social and regional language anomalies. The main occasional features used in both texts are as follows: reduction of word-final consonant clusters, deletion of word final single consonant, deletion of unstressed initial and medial syllables. Eleven major types of social and regional language anomalies are recognized: labialization, palatalization, diphthongization, the use of participles with a-prefixes, rhythmic sound repetition, archaic graphemes and pronunciation, substitution of a negative prefix un- for on-, substitution of the vowel, substitution of fricatives [ð] for explosive [d], realization of thr sequences as th and eye dialect. In order to deal with them successfully – to achieve the author intention which his style requires – translator needs selfimmolation; he needs to transfer a phonographic anomaly from one culture to another. That’s why we point out different translation methods and techniques that can help translator to do it successfully. They are: 1) missing letters; 2) dropping final letters 3) phonetic bandwidth 4) phonetic omission and 5) «write the way you hear».

    SS-measures, TT-measures and distinguished classes of fuzzy measures

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    summary:SS-measures are special fuzzy measures decomposable with respect to some fixed t-conorm SS. We investigate the relationship of SS-measures with some distinguished properties of fuzzy measures, such as subadditivity, submodularity, belief, etc. We show, for example, that each SPS_P-measure is a plausibility measure, and that each SS-measure is submodular whenever SS is 1-Lipschitz

    Component Repair Experiment-1: An Experiment Evaluating Electronic Component-Level Repair During Spaceflight

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    The Component Repair Experiment-1 (CRE-1) examines the capability for astronauts to perform electronics repair tasks in space. The goal is to determine the current capabilities and limits for the crew, and to make recommendations to improve and expand the range of work that astronauts may perform. CRE-1 provided two-layer, functional circuit boards and replacement components, a small tool kit, written and video training materials, and 1 hr of hands on training for the crew slated to perform the experiment approximately 7 months prior to the mission. Astronauts Michael Fincke and Sandra Magnus performed the work aboard the International Space Station (ISS) in February and March 2009. The astronauts were able to remove and replace components successfully, demonstrating the feasibility of performing component-level electronics repairs within a spacecraft. Several unsuccessful tasks demonstrated areas in need of improvement. These include improved and longer training prior to a mission, an improved soldering iron with a higher operating temperature and steady power source, video training and practice boards for refresher work or practice before a repair, and improved and varied hand tools and containment system

    Approach to In Situ Component Level Electronics Assembly Repair (CLEAR) for Constellation

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    Maintenance resupply is a significant issue for long duration space missions. Currently, the International Space Station (ISS) approaches maintenance primarily around replaceable modules called Orbital Replacement Units (ORU). While swapping out ORUs has served the ISS well keeping crew time for maintenance to a minimum, this approach assumes a substantial logistics capacity to provide replacement ORUs and return ORUs to Earth for repair. The ORUs used for ISS require relatively large blocks of replacement hardware even though the actual failed component may be several orders of magnitude smaller. The Component Level Electronics Assembly Repair (CLEAR) task was created to explore electronics repair down to the component level for future space missions. From 2006 to 2009, CLEAR was an activity under the Supportability project of the Exploration Technology Development Program. This paper describes the activities of CLEAR including making a case for component-level electronics repair, examination of current terrestrial repair hardware, and potential repair needs. Based on those needs, the CLEAR team proposes an architecture for an in-situ repair capability aboard a spacecraft or habitat. Additionally, this paper discusses recent progress toward developing in-space repair capabilities--including two spaceflight experiments-- and presents technology concepts which could help enable or benefit the same

    Vegetative, endocrine and metabolic accompaniments of individual immune responses to adaptogenic balneotherapy

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    Background. Earlier in clinical observations four variants of the immune responses to adaptogenic balneotherapy at the Truskavets’ spa have been identified. In 40,9% of patients, initially normal immune status did not change significantly; in 31,8%, the lower boundary level of immunity is completely normalized; in 22,7% moderate immunosuppression is reduced, but not up to normal; however, in 4,5% of people, initially normal level of immunity are transformed into moderate immunosuppression. All four variants of immune responses are virtually unmistakably predicted by a set of 20 predictors. The purpose of this study is to analyze vegetative, endocrine and metabolic accompaniments of individual immune responses to balneofactors of Truskavets’ spa. Material and methods. The object of observation were 34 men and 10 women aged 24-70 years old, who came to the Truskavets’ spa for the treatment of chronic pyelonephritis combined with cholecystitis in remission. The survey was conducted twice, before and after balneotherapy (drinking bioactive water Naftussya three times a day, ozokerite applications, mineral baths every other day for 7-10 days). Immune status evaluated on a set of I and II levels recommended by the WHO. The state of the autonomic nervous system is estimated by HRV ("CardioLab+HRV"). To assess endocrine status we determined plasma levels of principal adaptation Hormones: Cortisol, Testosterone and Triiodothyronine (ELISA). We determined also the plasma and daily urine levels of the electrolytes: calcium, phosphates, sodium, potassium, magnesium and chloride as well as nitrous metabolites creatinine, urea and uric acid. According to the parameters of electrolyte exchange, parathyroid, calcitonin and mineralocorticoid hormonal activities was evaluated. We estimated also plasma lipide spectrum. Results. 13 immunosuppressive and 6 immune-enhancing neuro-endocrine and metabolic parameters identified. Discriminant analysis conducted to identify parameters, in which the four immune response clusters differ significantly from each other. 25 parameters are characteristic, 12 of them related to the HRV, 5 to endocrine, 5 to electrolytes and 3 to nitrous metabolites exchange. Conclusion. Individual immune responses to adaptogenic balneofactors are accompanied by characteristic changes in the parameters of the autonomic nervous and endocrine systems, as well as the exchange of electrolytes, nitrogen metabolites and lipids

    Soldering in a Reduced Gravity Environment (SoRGE)

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    Future long-duration human exploration missions will be challenged by constraints on mass and volume allocations available for spare parts. Addressing this challenge will be critical to the success of these missions. As a result, it is necessary to consider new approaches to spacecraft maintenance and repair that reduce the need for large replacement components. Currently, crew members on the International Space Station (ISS) recover from faults by removing and replacing, using backup systems, or living without the function of Orbital Replacement Units (ORUs). These ORUs are returned to a depot where the root cause of the failure is determined and the ORU is repaired. The crew has some limited repair capability with the Modulation/DeModulation (MDM) ORU, where circuit cards are removed and replace in faulty units. The next step to reducing the size of the items being replaced would be to implement component-level repair. This mode of repair has been implemented by the U.S. Navy in an operational environment and is now part of their standard approach for maintenance. It is appropriate to consider whether this approach can be adapted for future spaceflight operations. To this end, the Soldering in a Reduced Gravity Environment (SoRGE) experiment studied the effect of gravity on the formation of solder joints on electronic circuit boards. This document describes the SoRGE experiment, the analysis methods, and results to date. This document will also contain comments from the crew regarding their experience conducting the SoRGE experiment as well as recommendations for future improvements. Finally, this document will discuss the plans for the SoRGE samples which remain on ISS
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