Организация бухгалтерского учета и анализ основных средств

В дипломной работе освещена тема «Состояние учета основных средств и выявление его недостатков». Целью данной дипломной работы является решение следующих задач: изучить проанализировать теоретические основы учета и контроля основных средств (ОС). Дать общую характеристику активам, определить состав, порядок оценки, виды стоимости в учете, критерии отнесения активов к группе ОС. Проанализировать и описать организацию системы бухгалтерского учета на исследуемом предприятии, используемые программные продукты ведения учета. Провести анализ эффективности использования на предприятии системы учета основных средств. Разработать рекомендации по совершенствованию системы учета и эффективности использования основных средств.The thesis covered the topic "State of accounting of fixed assets and to identify its shortcomings." The aim of this thesis is to solve the following tasks: learn to perform theoretical foundations of accounting and control of fixed assets. To give a General characterization of the assets to determine the composition, the order of evaluation, types of cost in accounting criteria for the assignment of assets to the asset group. To analyse and describe the organization of the accounting system at the study company used software products of accounting. To analyze the efficiency of using the company's system of accounting of fixed assets. To develop recommendations for improving the accounting system and the effectiveness of use of the asset

Imaging Molecular Structure through Femtosecond Photoelectron Diffraction on Aligned and Oriented Gas-Phase Molecules

This paper gives an account of our progress towards performing femtosecond time-resolved photoelectron diffraction on gas-phase molecules in a pump-probe setup combining optical lasers and an X-ray Free-Electron Laser. We present results of two experiments aimed at measuring photoelectron angular distributions of laser-aligned 1-ethynyl-4-fluorobenzene (C8H5F) and dissociating, laseraligned 1,4-dibromobenzene (C6H4Br2) molecules and discuss them in the larger context of photoelectron diffraction on gas-phase molecules. We also show how the strong nanosecond laser pulse used for adiabatically laser-aligning the molecules influences the measured electron and ion spectra and angular distributions, and discuss how this may affect the outcome of future time-resolved photoelectron diffraction experiments.Comment: 24 pages, 10 figures, Faraday Discussions 17

Coherent diffractive imaging of microtubules using an X-ray laser

X-ray free electron lasers (XFELs) create new possibilities for structural studies of biological objects that extend beyond what is possible with synchrotron radiation. Serial femtosecond crystallography has allowed high-resolution structures to be determined from micro-meter sized crystals, whereas single particle coherent X-ray imaging requires development to extend the resolution beyond a few tens of nanometers. Here we describe an intermediate approach: the XFEL imaging of biological assemblies with helical symmetry. We collected X-ray scattering images from samples of microtubules injected across an XFEL beam using a liquid microjet, sorted these images into class averages, merged these data into a diffraction pattern extending to 2 nm resolution, and reconstructed these data into a projection image of the microtubule. Details such as the 4 nm tubulin monomer became visible in this reconstruction. These results illustrate the potential of single-molecule X-ray imaging of biological assembles with helical symmetry at room temperature

Catalytic Cycle of Multicopper Oxidases Studied by Combined Quantum- and Molecular-Mechanical Free-Energy Perturbation Methods

We have used combined quantum mechanical and molecular mechanical free-energy perturbation methods in combination with explicit solvent simulations to study the reaction mechanism of the multicopper oxidases, in particular the regeneration of the reduced state from the native intermediate. For 52 putative states of the trinuclear copper cluster, differing in the oxidation states of the copper ions and the protonation states of water- and O2-derived ligands, we have studied redox potentials, acidity constants, isomerisation reactions, as well as water- and O2 binding reactions. Thereby, we can propose a full reaction mechanism of the multicopper oxidases with atomic detail. We also show that the two copper sites in the protein communicate so that redox potentials and acidity constants of one site are affected by up to 0.2 V or 3 pKa units by a change in the oxidation state of the other site