611 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

    Repair of Electronics for Long Duration Spaceflight

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    To reduce mission risk, long duration spaceflight and exploration activities will require greater degrees of self-sufficiency with regards to repair capability than have ever been employed before in space exploration. The current repair paradigm of replacing Orbital Replacement Units (ORUs) of malfunctioning avionics and electronic hardware will be impractical, since carrying all of the spares that could possibly be needed for a long duration mission would require upmass and volume at unprecedented and unacceptable levels. A strategy of component-level repair for electronics, however, could significantly reduce the mass and volume necessary for spares and enhance mission safety via a generic contingency capability. This approach is already used to varying degrees by the U.S. Navy, where vessels at sea experience some similar constraints such as the need for self sufficiency for moderately long time periods, and restrictions on volume of repair spares and infrastructure. The concept of conducting component-level repairs of electronics in spacecraft requires the development of design guidelines for future avionics (to enable repair), development of diagnostic techniques to allow an astronaut to pinpoint the faulty component aboard a vastly complex vehicle, and development of tools and methodologies for dealing with the physical processes of replacing the component. This physical process includes tasks such as conformal coating removal and replacement, component removal, replacement, and alignment--all in the difficulty of a reduced gravity environment. Further, the gravitational effects on the soldering process must be characterized and accounted for to ensure reliability of the newly repaired components. The Component-Level Electronics-Assembly Repair (CLEAR) project under the NASA Supportability program was established to develop and demonstrate the practicality of this repair approach. CLEAR involves collaborative efforts between NASA s Glenn Research Center, Langley Research Center, Johnson Space Center, the National Center for Space Exploration Research, and the U.S. Navy. The project goals are 1) develop and demonstrate a manually-operated electronics repair capability to be conducted in a spacecraft environment; and 2) develop guidelines for designs of electronics that facilitates component-level repair for future space exploration efforts. This multi-faceted program utilizes a cross-disciplinary approach to examine pre- and post-repair diagnostics, conformal coating removal and replacement, component soldering, and electronics design for supportability. These areas are investigated by a combination of trade studies, ground based testing, reduced gravity aircraft testing, and actual spaceflight testing on the International Space Station (ISS) in multiple experiments. This paper details the efforts of this program, with emphasis on early trade study results, ground-based efforts, and two upcoming ISS experiments

    Ice Growth Measurements from Image Data to Support Ice-Crystal and Mixed-Phase Accretion Testing

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    This paper describes the imaging techniques as well as the analysis methods used to measure the ice thickness and growth rate in support of ice-crystal icing tests performed at the National Research Council of Canada (NRC) Research Altitude Test Facility (RATFac). A detailed description of the camera setup, which involves both still and video cameras, as well as the analysis methods using the NASA Spotlight software, are presented. Two cases, one from two different test entries, showing significant ice growth are analyzed in detail describing the ice thickness and growth rate which is generally linear. Estimates of the bias uncertainty are presented for all measurements. Finally some of the challenges related to the imaging and analysis methods are discussed as well as methods used to overcome them

    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

    Current Space Station Experiments Investigating Component Level Electronics Repair

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    The Soldering in a Reduced Gravity Experiment (SoRGE) and Component Repair Experiment (CRE)-1 are tests performed on the International Space Station to determine the techniques, tools, and training necessary to allow future crews to perform manual electronics repairs at the component level. SoRGE provides information on the formation and internal structure of through-hole solder joints, illustrating the challenges and implications of soldering in reduced gravity. SoRGE showed a significant increase in internal void defects for joints formed in low gravity compared to normal gravity. Methods for mitigating these void defects were evaluated using a modified soldering process. CRE-1 demonstrated the removal, cleaning, and replacement of electronics components by manual means on functional circuit boards. The majority of components successful passed a post-repair functional test demonstrating the feasibility of component-level repair within the confines of a spacecraft. Together, these tasks provide information to recommend material and tool improvements, training improvements, and future work to help enable electronics repairs in future space missions

    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
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