Materiality in audit of financial reporting party conducting accounting of joint activity

The study aims to develop recommendations for auditors in determining the level of materiality in the audit of the financial statements of a legal entity that is a responsible party to the simple partnership agreement. According to the author, for a separate balance sheet and income statement of the joint activity of the participants, the data which are not reflected in the statements of the audited entity conducting the joint activity and its accounting, is reasonable to be included in the calculation of materiality. The joint activity data plays an important role in the preparation of the audit plan, as being unverifiable by external supervisors, except for representatives of the parties under a simple partnership agreement. An auditor applies his/her professional judgment, experience and theoretical knowledge in the field of accounting and taxation of joint activities under a simple partnership agreement, to independently determine the indicators of joint activities that can affect the audited financial statements. The author used the following research methods: analysis, synthesis, observation, experiment and so on, which are based on the practical activities of the author and participation in audits and consultations as an expert. The study allowed recommendations for the auditors to choose indicators of financial statements during the audit, which will allow being cautious in the preparation of the audit report. Scientific novelty is the problem of determining the materiality in the audit in the actual presence of a separate balance sheet of joint activities, the data of which are not included in the audited statements but can affect it.peer-reviewe

Spectrum of collimated X-rays emitted from relativistic electrons crossing an aligned crystal

Analytic description of X-ray emission from relativistic electrons crossing a thin aligned crystal is presented. The suggested model takes into account contributions of the transition radiation and coherent bremsstrahlung on atomic strings and has no limitations on the emitting particle energyyesBelgorod State Universit

Modeling Drug Resistance Emergence and Transmission in HIV-1 in the UK

A deeper understanding of HIV-1 transmission and drug resistance mechanisms can lead to improvements in current treatment policies. However, the rates at which HIV-1 drug resistance mutations (DRMs) are acquired and which transmitted DRMs persist are multi-factorial and vary considerably between different mutations. We develop a method for the estimation of drug resistance acquisition and transmission patterns. The method uses maximum likelihood ancestral character reconstruction informed by treatment roll-out dates and allows for the analysis of very large datasets. We apply our method to transmission trees reconstructed on the data obtained from the UK HIV Drug Resistance Database to make predictions for known DRMs. Our results show important differences between DRMs, in particular between polymorphic and non-polymorphic DRMs and between the B and C subtypes. Our estimates of reversion times, based on a very large number of sequences, are compatible but more accurate than those already available in the literature, with narrower confidence intervals. We consistently find that large resistance clusters are associated with polymorphic DRMs and DRMs with long loss times, which require special surveillance. As in other high-income countries (e.g., Switzerland), the prevalence of sequences with DRMs is decreasing, but among these, the fraction of transmitted resistance is clearly increasing compared to the fraction of acquired resistance mutations. All this indicates that efforts to monitor these mutations and the emergence of resistance clusters in the population must be maintained in the long term

Cherenkov effect and parametric X-rays

Self-diffracted Cherenkov X-rays emitted from relativistic electrons penetrating into the periodic multilayer nanostructure are consid-ered in this workyesBelgorod State Universit