370 research outputs found

    Bilinear R-parity Violation in Rare Meson Decays

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    We discuss rare meson decays K+π++K^ + \to \pi ^ - \ell ^ + \ell '^ + and D+K++D^ + \to K^ - \ell ^ + \ell '^ + (,=e,μ\ell ,\ell ' = e,\mu ) in a supersymmetric extension of the standard model with explicit breaking of R-parity by bilinear Yukawa couplings in the superpotential. Estimates of the branching ratios for these decays are given. We also compare our numerical results with analogous ones previously obtained for two other mechanisms of lepton number violation: exchange by massive Majorana neutrinos and trilinear R-parity violation.Comment: 5 pages, 1 figure; To appear in the Proceedings of the 13th Lomonosov Conference on Elementary Particle Physics, 23 -- 29 August, 2007, Moscow, Russi

    Rare semileptonic meson decays in R-parity violating MSSM

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    We discuss rare meson decays K+π++K^ + \to \pi ^ - \ell ^ + \ell '^ + and D+K++D^ + \to K^ - \ell ^ + \ell '^ + (,=e,μ\ell, \ell'=e, \mu) in a supersymmetric extension of the Standard Model with R-parity violation. Estimates of the branching ratios for these decays are presented.Comment: 5 pages, 1 figure; title modified to better reflect the contents, a normalization error corrected for D-meson decays, modifying parts of Table 1; a reference and DESY Report number added; to appear in the Proceedings of the 12th. Lomonosov Conference on Elementary Particle Physics, Moscow State University, Moscow, Russia, 25-31 August 200

    Assessment of landscape and environmental conditions of Susuman district of Magadan region

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    In Susuman district of Magadan region, against the background of natural processes, the manifestation of human economic activity is very noticeable, causing a change in the relief. This is due to the industrial development of placer gold deposits, which led to serious violations of the natural complexes of river valleys. The peculiarity of the territory of Susuman district is the imposition of severe climatic conditions and the specifics of human anthropogenic activity, which creates such particularly crisis situations in the environment as thermokarst, soil erosion, waterlogging, flooding of all low landforms, pollution with heavy metals. To assess the violations of the landscape, an analysis of the severity of environmental situations was carried out, which showed that the environmental situation in the area is tense, and in some areas it turns into a critical one. It should be noted that the actual area of disturbed land in  Susuman district is much larger than the statistical one. The largest areas of the district are in the gradation of significant and minor anthropogenic loads. The weighted average coefficient shows the average degree of anthropogenic load on this territory, which is still preserved due to a large area of forests. However, this does not mean that there is no risk of deterioration of the landscape and environmental situation in  Susuman district.  With intensive use of land for mineral exploitation and extraction without compliance with environmental measures, the area of disturbed land will increase by 3-4 thousand hectares every ten years. In addition, some landscapes have irreversible violations.  Therefore, it is recommended not to rely on natural restoration of landscapes but to carry out technical and biological land reclamation. &nbsp

    К вопросу о транспарентности финансовой отчетности: применение доктрины «снятия корпоративной вуали»

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    In the context of the globalization of the world economy, the task of ensuring the transparency of information about the company’s financial position remains relevant. The purpose of the paper is to recommend the transformation the economic entity principle in the doctrine of “piercing the corporate veil” formed in international legal practice, the essence of which is to identify the ultimate beneficial owners of a business. To achieve this purpose, the following tasks are performed: to identify the scope of the “corporate veil” concept in international practice, to establish the relationship of the described issues with the conceptual framework of international financial reporting, and also to propose ways to overcome the insufficiency of the principle of economic entity to ensure the transparency of financial reporting in the current economic conditions. The object of the research is represented by a set of economic and legal interpretations of the “economic entity” and “corporate veil” concepts in their historical development. The subject of the research is the impact of the “piercing the corporate veil” doctrine on the composition and structure of consolidated financial statements. The authors conducted a comparative analysis of legislative acts in different countries of the world aimed at increasing the transparency of financial reporting and the availability of information about beneficial owners of the business. The empirical basis of the research involves materials of court cases and journalistic investigations related to the veiling of the company’s ownership structure, as well as the published reports of international, multinational public companies. The authors have identified the stages and described the logic of transformation of the principle of economic entity in the global accounting practice. The authors have developed recommendations for the application of the principle of additional liability to ensure transparency and reliability of information about the financial position of the company in the current economic conditions. The results of the paper can be used in the preparation of corporate legislation and the development of international and national financial reporting standards.В условиях глобализации мировой экономики актуальной остается задача обеспечения транспарентности информации о финансовом положении компании. Целью исследования является разработка рекомендаций по трансформации содержательного наполнения принципа имущественной обособленности активов и обязательств компании в свете сформированной в международной юридической практике доктрины «снятия корпоративной вуали», сущностью которой является выявление конечных бенефициаров бизнеса. Для достижения указанной цели решаются следующие задачи: выявить сферы применения концепции «корпоративной вуали» в международной практике, установить взаимосвязь описанной проблематики с концептуальными основами международной финансовой отчетности, а также предложить способы преодоления недостаточности принципа имущественной обособленности для обеспечения транспарентности финансовой отчетности в современных экономических условиях. Объект исследования представлен совокупностью экономико-правовых трактовок концепций «имущественной обособленности экономического субъекта» и «корпоративной вуали» в их историческом развитии. Предметом исследования является влияние доктрины «снятия корпоративной вуали» на состав и структуру консолидированной финансовой отчетности. Авторы провели сравнительный анализ законодательных актов в разных странах мира, направленных на повышение транспарентности финансовой отчетности и доступность информации о реальных собственниках бизнеса. Эмпирической базой исследования послужили материалы судебных дел и журналистских расследований, связанных с вуалированием структуры собственников компании, а также опубликованная консолидированная отчетность международных транснациональных публичных компаний. Выделены этапы и описана логика трансформации принципа имущественной обособленности в мировой учетной практике. Разработаны рекомендации по использванию принципа дополнительной ответственности для обеспечения прозрачности и достоверности информации о финансовом положении компании в современных экономических условиях. Результаты исследования могут быть использованы при подготовке законопроектов в области корпоративного права и разработке международных и национальных стандартов финансовой отчетности

    РИНОК БАНКІВСЬКИХ ПОСЛУГ В УКРАЇНІ ТА МЕХАНІЗМИ ЙОГО ДОСЛІДЖЕННЯ

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    This article is devoted to examination of Bank services market, its forming, modern situation and main prospects of development. In this paper are reviewed main tendencies of banking services market. Implementation practice of modern financial instruments and informational technology are analyzed. The article is based on statistical monitoring and analysis of the functioning of the banking market found that the banking services in quantitative terms is experiencing a phase of collapse in recent years, slowing asset growth, instability resource base causes problems with credit and other active operations.В статье освещены состояние и тенденции развития рынка ритейла в банковском секторе Украины. Авторами проанализирована структуру и динамику розничного обслуживания клиентов Изучено влияние потребности населения в финансовых услугах и изменений рыночных условий на формирование продуктового ряда банковского ритейла. Исследовано внедрение современных финансовых инструментов и информационных технологий в ритейлеУ статті висвітлено стан та тенденції розвитку ринку ритейлу у банківському секторі України. Авторами проаналізована структуру і динаміку роздрібного обслуговування клієнтів Вивчено вплив потреби населення у фінансових послугах та змін ринкових умов на формування продуктового ряду банківського ритейлу. Досліджено впровадження сучасних фінансових інструментів та інформаційних технологій у ритейлі.

    The use of WebQuests in foreign language training of students of nonlinguistic specialties

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    The purpose of this study is to establish the advantages of using WebQuests in foreign language training of students of non-linguistic specialtie

    Emotive-expressive potential of phraseology of linguistic identity: Vladimir Putin

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    Deals with the linguistic identity of the politician on the material of statements of V.V. Putin. The politician's discourse is studied based on the interpretative analysis of phraseolog

    THE ASSESSMENT OF CLIMATE CHANGE AND WATERSHED EFFECT ON THE HETEROTROPHIC METABOLISM IN THE LAKE ONEGO ECOSYSTEM

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    Lake Onego, as one of the largest water bodies in a humid zone, is the recipient of terrestrial carbon and plays an important role in the global balance of this element. Due to heterotrophic metabolism in the Lake Onego ecosystem, substantial emissions of carbon dioxide from this lake into the atmosphere can be assumed. However, the extent of this phenomenon is still poorly known. As a climate change has led to an increase in water and organic matter flow into the northern water bodies, the carbon balance study of aquatic ecosystems is of particular relevance. The elements of the water balance for the Lake Onego catchment area in the current climate conditions are assessed. Based on satellite images the model of Lake Onego watershed terrestrial ecosystems is used to simulate the flow of organic matter into the lake with different types of vegetation and topography consideration. The assessment of the benthic communities habitat is carried out taking into account the accumulation of organic matter in various parts of Lake Onego

    Enhancing workflow-nets with data for trace completion

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    The growing adoption of IT-systems for modeling and executing (business) processes or services has thrust the scientific investigation towards techniques and tools which support more complex forms of process analysis. Many of them, such as conformance checking, process alignment, mining and enhancement, rely on complete observation of past (tracked and logged) executions. In many real cases, however, the lack of human or IT-support on all the steps of process execution, as well as information hiding and abstraction of model and data, result in incomplete log information of both data and activities. This paper tackles the issue of automatically repairing traces with missing information by notably considering not only activities but also data manipulated by them. Our technique recasts such a problem in a reachability problem and provides an encoding in an action language which allows to virtually use any state-of-the-art planning to return solutions
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