Corporate sustainability: increasing the quality of information in B2B companies’ reporting

Research background: Our research demonstrates that corporate accounting as a rule contains no frames connected with the disclosure of information about operations on digital platforms and indirect taxes on В2В operations, including tax risks. Purpose of the article: Our research revealed that corporate accounting as a rule contains no frames connected with disclosure of information about operations on digital platforms and indirect taxes on В2В operations, including tax risks. This information can be hidden in some reports, which are usually compiled on the initiative of the company. Methods: We can select information needs of the users as a starting point of raising sustainability of corporate governance. This is why companies compile different forms of reports containing both financial and non-financial information. Country reports reflect different financial, tax, and other indicators of international groups of companies in the countries, where participants of such groups operate (and, if necessary, explanations). At the same time, methodologically country reports are a chance to establish disproportion between the scope of company operations and the amount of taxes paid in different jurisdictions. Findings & Value added: Information about indirect taxes and B2B operations is of inconsistent, unstructured character, making its retrospective assessment both for an individual company and as comparative analysis for a group of companies impossible. We see further development of this issue in research of corporate websites and information disclosure centers for structuring and detailing the information of many companies participating in the B2B sector and developing common approaches to information disclosure

Assessment of soil sanitary parameters in cedar plantations

The paper presents the results of the study of sanitary and microbiological parameters of soils in cedar plantations on the example of the Vologda Region of Russia. The statistical description of cedar plantations showed that both urban and Siberian cedar plantations in urban environments and beyond are characterized by good growth. The results of the sanitary assessment of cedar plantations showed that the largest part of them is classified as the second class. The evaluation of the gross heavy metal content of soil samples showed that the numerical values of test elements (copper, zinc, lead, cadmium, nickel, chromium, arsenic, mercury) did not exceed MPC. The analysis for the content of heavy metals in soil of cedar groves and nurseries is one of the ways to achieve sustainable development and functioning of the studied objects, to grow healthy cedar plantations. It is aimed at improving the environment of the Gryazovetskaya district of Vologda Region, as well as at modeling and development of environmental measures. On the basis of sanitary and microbiological assessment in the examined cedar groves it is recommended to carry out selective forest protection measures, to clean debris, as well as to conduct laboratory studies in order to determine soil toxicity affecting growth and development of cedar plantations

Strength Increasing Additive Manufacturing Fused Filament Fabrication Technology, Based on Spiral Toolpath Material Deposition

The paper provides an overview of ways to increase the strength of polymer products obtained by fused filament fabrication (FFF) technology. An algorithm for calculating the spiral toolpaths for the material deposition using multi-axis printing is proposed. The design of the five-axis device for spiral-shaped deposition of the material is shown. The description of the proposed printing method is given. The results of comparative three-point bend and compression tests are presented. The standard samples obtained in the usual way by FFF technology, as well as samples with 2, 4, 6, 8 and 10 reinforcing layers obtained by spiral deposition of the material were investigated. The description of the tests is given, the dependences of the strength of the products on the number of reinforcing layers are obtained. Conclusions about the influence of the layer deposition method on the strength of the products are formulated

Heat-Resistant Concrete for Collector Bars of Aluminum Reduction Сells Insulation

In aluminium reduction technology it’s possible to reduce energy consumption and increase current efficiency by decreasing anode-cathode distance and horizontal currents in molten aluminium. Horizontal currents can be decreased by replacing insulation between cathode carbon block and collector bar in area of “ledge border – anode periphery projection on lining”. As an insulator it’s technologically and economically preferable to use refractory concrete which have good adhesion to steel, and chemical resistance against cryolite-alumina melt, sufficiently low compressive strength, which prevents cathode carbon block destruction in case of insulator volume expansion due to electrolyte attack. Results of the refractory concrete properties studies results in order to select the optimal bar’s insulator material composition are presentedПри производстве алюминия снизить удельный расход электроэнергии и повысить выход по току возможно за счет уменьшения расстояния между анодом и катодом МПР с одновременным снижением горизонтальных токов в расплавленном алюминии. Снижение горизонтальных токов может быть достигнуто размещением электроизоляции между катодным угольным блоком и блюмсом на участке «граница настыли – проекция периферии анода на подину». В качестве электроизоляционного материала наиболее технологично и экономично использовать жаростойкий бетон, имеющий хорошую адгезию к стали и химическую стойкость к воздействию криолит-глиноземного расплава, достаточно малую прочность на сжатие, что исключит разрушение катодного угольного блока в случае увеличения объема электроизоляционной вставки под воздействием электролита. В статье приводятся результаты исследований свойств некоторых жаростойких бетонов с целью выбора оптимального состава материала для электроизоляции блюмсов алюминиевого электролизер

Cluster Formation in the Superconducting Complex Intermetallic Compound Be₂₁Pt₅

ConspectusMaterials with the crystal structure of γ-brass type (Cu₅Zn₈ type) are typical representatives of intermetallic compounds. From the electronic point of view, they are often interpreted using the valence electron concentration approach of Hume–Rothery, developed previously for transition metals. The γ-brass-type phases of the main-group elements are rather rare. The intermetallic compound Be₂₁Pt₅, a new member of this family, was synthesized, and its crystal structure, chemical bonding, and physical properties were characterized.Be₂₁Pt₅ crystallizes in the cubic space group <i>F</i>4̅3<i>m</i> with lattice parameter <i>a</i> = 15.90417(3) Å and 416 atoms per unit cell. From the crystallographic point of view, the binary substance represents a special family of intermetallic compounds called complex metallic alloys (CMA). The crystal structure was solved by a combination of synchrotron and neutron powder diffraction data. Besides the large difference in the scattering power of the components, the structure solution was hampered by the systematic presence of very weak reflections mimicking wrong symmetry. The structural motif of Be₂₁Pt₅ is described as a 2 × 2 × 2 superstructure of the γ-brass structure (Cu₅Zn₈ type) or 6 × 6 × 6 superstructure of the simple bcc structural pattern with distinct distribution of defects. The main building elements of the crystal structure are four types of nested polyhedral units (clusters) with the compositions Be₂₂Pt₄ and Be₂₀Pt₆. Each cluster contains four shells (4 + 4 + 6 + 12 atoms). Clusters with different compositions reveal various occupation of the shells by platinum and beryllium. Polyhedral nested units with the same composition differ by the distance of the shell atoms to the cluster center.Analysis of chemical bonding was made applying the electron localizability approach, a quantum chemical technique operating in real space that is proven to be especially efficient for intermetallic compounds. Evaluations of the calculated electron density and electron localizability indicator (ELI-D) revealed multicenter bonding, being in accordance with the low valence electron count per atom in Be₂₁Pt₅. A new type of atomic interactions in intermetallic compounds, cluster bonds involving 8 or even 14 atoms, is found in the clusters with shorter distances between the shell atoms and the cluster centers. In the remaining clusters, four- and five-center bonds characterize the atomic interactions. Multicluster interactions within the polyhedral nested units and three-center polar intercluster bonds result in a three-dimensional framework resembling the structural pattern of NaCl. Be₂₁Pt₅ is a diamagnetic metal and one of rather rare CMA compounds revealing superconductivity (<i>T</i>_c = 2.06 K)

Heat-Resistant Concrete for Collector Bars of Aluminum Reduction Сells Insulation

In aluminium reduction technology it’s possible to reduce energy consumption and increase current efficiency by decreasing anode-cathode distance and horizontal currents in molten aluminium. Horizontal currents can be decreased by replacing insulation between cathode carbon block and collector bar in area of “ledge border – anode periphery projection on lining”. As an insulator it’s technologically and economically preferable to use refractory concrete which have good adhesion to steel, and chemical resistance against cryolite-alumina melt, sufficiently low compressive strength, which prevents cathode carbon block destruction in case of insulator volume expansion due to electrolyte attack. Results of the refractory concrete properties studies results in order to select the optimal bar’s insulator material composition are presentedПри производстве алюминия снизить удельный расход электроэнергии и повысить выход по току возможно за счет уменьшения расстояния между анодом и катодом МПР с одновременным снижением горизонтальных токов в расплавленном алюминии. Снижение горизонтальных токов может быть достигнуто размещением электроизоляции между катодным угольным блоком и блюмсом на участке «граница настыли – проекция периферии анода на подину». В качестве электроизоляционного материала наиболее технологично и экономично использовать жаростойкий бетон, имеющий хорошую адгезию к стали и химическую стойкость к воздействию криолит-глиноземного расплава, достаточно малую прочность на сжатие, что исключит разрушение катодного угольного блока в случае увеличения объема электроизоляционной вставки под воздействием электролита. В статье приводятся результаты исследований свойств некоторых жаростойких бетонов с целью выбора оптимального состава материала для электроизоляции блюмсов алюминиевого электролизер