Financial Planning as the Most Important Element in the Enterprise Management System

The modern development of a market economy dictates its own requirements for economic units, the effectiveness of which directly depends on the implementation of financial policy and its planning. Planning, in turn, allows you to determine the prospect of the enterprise, that is, to foresee its future and avoid possible risks. As an example, the article considers financial planning within the banking sector.Современное развитие рыночной экономики диктует свои требования к хозяйственным единицам, эффективность которых напрямую зависит от реализации финансовой политики и ее планирования. Планирование в свою очередь позволяет определить перспективу предприятия, то есть предвидеть его будущее и избежать возможных рисков. В качестве примера в статье рассмотрено финансовое планирование в рамках банковского сектора

Color-encoded M-array Background Oriented Schlieren for measurements of strongly refracting objects

New variant of Background Oriented Schlieren (BOS) technique is proposed for the measurements of strongly refracting objects. The employed pattern presents a rectangular grid of color dots. Special color encoding makes every dot unique provided its nearest neighbors can be identified. This allows robust matching of the dot images for schlieren objects with arbitrary large apparent displacements. Also, possible formation of multiple images of the same dot due to strongly nonlinear variations of the refractive index can be used to improve the accuracy of the refractive index field measurement. Multi-frame approach is employed to improve the spatial resolution. Potential of the proposed technique is demonstrated by measurements of the diffusion layers in aqueous solutions of sodium chloride and ethanol

Plasmon phonon modes and optical resonances in n-GaN

We study theoretically and experimentally transverse and longitudinal electromagnetic waves in n-GaN epitaxial layers. The studies are carried out on the epitaxial layers with various doping levels. Simulation of the reflectivity and absorptivity spectra is performed in a wide frequency range. Additionally, the radiation emission spectra are simulated for various temperatures of the GaN epitaxial layer. It is shown that the resonance peculiarities of the optical spectra are located closely to the frequencies of the coupled plasmon phonon modes. Experimental studies of the reflectivity spectra have been performed in the spectral range 2-20 THz. The experimental spectra are well fitted by the simulated ones and can be used for contactless determination of the electron concentration and mobility in GaN epitaxial layers. The experimental and theoretical results of the present work provide insights for the development of GaN-based devices aimed to absorb/emit terahertz or mid infrared radiation selectively.Peer reviewe

Selective terahertz emission due to electrically excited 2D plasmons in AlGaN/GaN heterostructure

Terahertz radiation emission from an electrically excited AlGaN/GaN heterostructure with a surface metal grating was studied under conditions of two-dimensional (2D) electron heating by the lateral electric field. Intensive peaks related to nonequilibrium 2D plasmons were revealed in the terahertz emission spectra with up to 4 times selective amplification of the radiation emission in the vicinity of 2D plasmon resonance. This selective emission was shown to be frequency-controllable by the grating period. Exact spectral positions of the 2D plasmon resonances were preliminarily experimentally detected with the help of equilibrium transmission spectra measured at various temperatures. The resonance positions are in a satisfactory agreement with the results of theoretical simulation of the transmission spectra performed using a rigorous solution of Maxwell's equations. The effective temperature of hot 2D electrons was determined by means of I- V characteristics and their analysis using the power balance equation. It was shown that for a given electric field, the effective temperature of nonequilibrium 2D plasmons is close to the hot 2D electron temperature. The work may have applications in GaN-based electrically pumped emitters of terahertz radiation.Peer reviewe