Biostratigraphy and correlation of the Turonian - Coniacian succession and the Turonian – Coniacian boundary problem in the Far East Russia based on ammonites and inoceramids

The stratigraphy, ammonite and inoceramid content of the Turonian - Coniacian deposits of Far East Russia are presented. The evolution of North Pacific ammonites and inoceramids at the boundary of the two stages was studied and the levels of fundamental changes within the ammonite and inoceramid biota are recognized. The established palaeobiogeographic difference between the Sakhalin and the North-East region palaeobasins is reflected in the existence of two independent local zonal schemes. The main criteria of the Turonian-Coniacian stage boundary in the Far East of Russia were established on the basis of the two schemes. The TuronianlConiacian (TIC) boundary is clearly marked by the change in the taxonomic diversity of the zonal inoceramid assemblages. It is defined at the base of the Inoceramus uwajimensis Zone. The appearance of the endemic ammonite species limboiceras mihoense MATSUMOTO is the ammonite criterion for recognising the TIC stage boundary in Sakhalin. This is supported by occurrences of the cosmopolitan Coniacian genera Peroniceras and Forresteria

Analysis of interrelation of financial results and financial condition of the company

The article deals with the fundamental categories of company analysis in a market economy such as its financial results and financial condition. Special attention is given to the study and justification of the mutual influence and dependencies between them with the help of formalized analytical models, non-formalized logical and empirical studies and conclusions. In particular, the authors of the article justify the mechanism of the influence of profit and profitability on bankruptcy risks. They underline the importance of obtaining the required amount of profit and the correctness of its use. Moreover, the authors propose criteria for evaluating the rational distribution and use of the company's net profit. The influence of the profit capitalization factor is confirmed by the example of a model of sustainable economic growth. The authors emphasize the importance of the issues under consideration in the development of management decisions, including the formation of dividend policy. The article also presents the authors' approach to some methodological aspects of analyzing the use of profits. The research is based on the financial statements of Russian construction companies. However, these models can be applied to commercial companies in other fields of activity

Ammonite Faunal Dynamics Across Bio-Events During the Mid-and Late Cretaceous Along the Russian Pacific Coast

Jagt−Yazykova, E.A. 2012. Ammonite faunal dynamics across bio−events during the mid − and Late Cretaceous along th

Upper Cretaceous stable carbon isotope stratigraphy of terrestrial organic matter from Sakhalin, Russian Far East: a proxy for the isotopic composition of paleoatmospheric CO 2 by T. Hasegawa et al.-Discussion

Abstract [Hasegawa, T., Pratt, L.M., Maeda, H., Shigeta, Y., Okamoto, T., Kase, T., Uemura, K., 2003. Upper Cretaceous stable carbon isotope stratigraphy of terrestrial organic matter from Sakhalin, Russian Far East: a proxy for the isotopic composition of paleoatmospheric CO 2 . Palaeogeogr. Palaeoclimatol. Palaeocol. 189, 97-115] present highly interesting patterns in stable carbon isotopic ratios based on terrestrial organic matter from Cenomanian-Maastrichtian successions in Sakhalin Island and try to match these with carbonate carbon curves from other parts of the world. Although we agree that this approach is useful and do not doubt their methods or isotopic fluctuation results, we worry about the lack of any detailed stratigraphic scheme in the paper. Our main arguments: (1) Hasegawa et al. do not show Cenomanian/Turonian stage boundary positions in the Naiba section precisely, and, as a result, it seems that the positive spike shown at this boundary might not equate with this level but relate to the upper of two Cenomanian spikes established in Japan; (2) the definition of Turonian/Coniacian boundary is also imprecise and it is difficult to understand at what level in the Naiba section they place this boundary. As a result, it seems that the positive spike which has been shown near the middle of the Coniacian could correspond to the T-C boundary; (3) the imprecise interpretation of the Campanian/ Maastrichtian boundary also causes the assumption that the negative spike, which Hasegawa et al. equate with the C-M boundary could be correspond to middle of upper Maastrichtian in the Naiba section.

Pollicipes rigida

Pycnolepas rigida (J. de C. Sowerby, 1836) Original description. J. de C. Sowerby (1836: 335, pl. 11, fig. 6, as Pollicipes rigidus). Type. Lectotype, designated by Withers (1914: 170), is a scutum illustrated by J. de C. Sowerby (1836); current whereabouts unknown. Locality and stratigraphy. Folkestone, southeast England; lower Gault (middle Albian). Remarks. Va l v e s o f P. rigida are transversely, and generally also longitudinally, ridged; scutum elongatetriangular, with basilateral portion produced and with narrow wall-sided ridge curving from apex to basilateral angle; tergum with apical portion much curved towards scutum and with ridge like that of scutum, curving from apex to basal angle; width of imbricating plates exceeding height. Lot NHMM 2006 0 20 (leg. J.S.H. Collins), comprising isolated scuta, terga, rostra and carinae from the Albian of Bedfordshire (England), shows the wide range of variation of this taxon, expressed in valve proportions (length/width ratio), ornament (in particular, number and strength of longitudinal and transverse ribs) and width of apicobasal ridge (see Withers, 1935). Occurrence. Lower Albian (c. 108 – 107 Ma) to middle (?upper) Cenomanian (c. 93 – 92 Ma), England (Bedfordshire, Kent, Cambridge area) and France (Yonne, Haute-Marne); common in the lower Albian Leymeriella tardefurcata Zone, ranging throughout overlying Albian zones and extending into the Chalk Marl and higher (Cenomanian, Schloenbachia varians and Holaster [= Crassiholaster] subglobosus zones) (Collins, 1980; Carriol & Collins, 2000; Owen, 2002; Smith & Wright, 2003).Published as part of Jagt, John W. M., Zonova, Tatiana D. & Jagt-Yazykova, Elena A., 2007, A review of the brachylepadomorph cirripede genus Pycnolepas, including the first record of an Early Cretaceous species from the Russian Far East *, pp. 33-47 in Zootaxa 1545 on page 36, DOI: 10.5281/zenodo.17797

Analysis of interrelation of financial results and financial condition of the company

The article deals with the fundamental categories of company analysis in a market economy such as its financial results and financial condition. Special attention is given to the study and justification of the mutual influence and dependencies between them with the help of formalized analytical models, non-formalized logical and empirical studies and conclusions. In particular, the authors of the article justify the mechanism of the influence of profit and profitability on bankruptcy risks. They underline the importance of obtaining the required amount of profit and the correctness of its use. Moreover, the authors propose criteria for evaluating the rational distribution and use of the company's net profit. The influence of the profit capitalization factor is confirmed by the example of a model of sustainable economic growth. The authors emphasize the importance of the issues under consideration in the development of management decisions, including the formation of dividend policy. The article also presents the authors' approach to some methodological aspects of analyzing the use of profits. The research is based on the financial statements of Russian construction companies. However, these models can be applied to commercial companies in other fields of activity

Pollicipes orientalis Kolosvary 1966

Pycnolepas orientalis Kolosváry, 1966 (nomen dubium) Original description. Kolosváry (1966: 130, text-fig. 2). Type. Not indicated; current whereabouts of material unknown. Locality and stratigraphy. Kuznataj (= River Kuzna-chaj, Azerbaijan); Upper Cretaceous (exact level not specified). Remarks. The type lot (collected 1958; leg. V.G. Nikitin) of this form consists of isolated capitular valves; Kolosváry referred to these as scutum, carina, carinolaterale, tergum, rostrum and supralaterale. As noted by Collins (1980: 21), the ‘scutum’ in Kolosváry’s fig. 2 a clearly is a tergum, while the ‘tergum’ of his fig. 2 d is a scutum; that this was intentional can be seen from the description and reconstruction of the capitulum (Kolosváry, 1966: fig. 7). Kolosváry failed to explain why this form should have had three pairs of lateral valves, while the genus Pycnolepas has a single pair (see Withers, 1914, 1935). Alekseev (1979: 17) clarified the provenance of the material by noting that (translated), ‘In the same year, G. Koloshvary (Kolosvary, 1966) based on material from Caucasus, received from O.S. Vialov, briefly described the new species Pycnolepas orientalis (Azerbaijan, River Kuzna-chaj, Upper Cretaceous) and the new subspecies Zeugmatolepas mockleri armenicus (Armenia, Maastrichtian), without pictures giving only schematic drawings’. We consider it best to treat P. orientalis as a nomen dubium until the types are traced, or new material is collected, so as to allow a proper interpretation of this form. Occurrence. Known only from the type area; no subsequent records.Published as part of Jagt, John W. M., Zonova, Tatiana D. & Jagt-Yazykova, Elena A., 2007, A review of the brachylepadomorph cirripede genus Pycnolepas, including the first record of an Early Cretaceous species from the Russian Far East *, pp. 33-47 in Zootaxa 1545 on page 39, DOI: 10.5281/zenodo.17797

ignabergensis Carlsson 1953

Pycnolepas ignabergensis Carlsson, 1953 Original description. Carlsson (1953: 23, pl. 5, fig. 10; pl. 6, figs 1, 2). Type. Holotype is SMNH Ar. 8742, a left scutum. Locality and stratigraphy. Ignaberga, Skåne (southern Sweden); uppermost lower Campanian (c. 81 – 80 Ma), Belemnellocamax mammillatus Zone (see Christensen, 1975, 1997a, b). Remarks. Of this species, only two scuta and a single tergum are known to date; ornament consists of numerous transverse and longitudinal ridges (comparable to some representatives of P. rigida; see e.g. Withers, 1935: pl. 47, fig. 5); comparatively narrow apicobasal ridge. Carina, rostrum, upper latus and imbricating plates unknown. Occurrence. Known exclusively from the type locality; no subsequent records.Published as part of Jagt, John W. M., Zonova, Tatiana D. & Jagt-Yazykova, Elena A., 2007, A review of the brachylepadomorph cirripede genus Pycnolepas, including the first record of an Early Cretaceous species from the Russian Far East *, pp. 33-47 in Zootaxa 1545 on page 39, DOI: 10.5281/zenodo.17797

Pollicipes landenica Withers 1953

Pycnolepas landenica Withers, 1953 Original description. Withers (1953: 348, pl. 60, figs 1–6). Type. IRScNB unregistered, a right scutum. Locality and stratigraphy. Wansin, northeast of Namur, southern Belgium; base of ‘Landenian’ sands (= now Hannut Formation, of early-middle Thanetian [late Paleocene] age, c. 55 – 53 Ma); see Laga et al., 2002; De Geyter et al., 2006). Remarks. Va l v e s o f P. landenica have few and comparatively widely spaced transverse and longitudinal ridges; carina narrowly semiconical; rostrum widely semiconical; scutum with apical part very slightly attenuated and incurved, and longitudinal ridges extending straight down from apex; tergum with apico-basal ridge curved, inner occludent and carinal edges narrowly raised. Upper latus and imbricating plates unknown. Occurrence. Known only from the type locality; no subsequent records.Published as part of Jagt, John W. M., Zonova, Tatiana D. & Jagt-Yazykova, Elena A., 2007, A review of the brachylepadomorph cirripede genus Pycnolepas, including the first record of an Early Cretaceous species from the Russian Far East *, pp. 33-47 in Zootaxa 1545 on page 40, DOI: 10.5281/zenodo.17797

Pollicipes paronai De Alessandri 1895

Pycnolepas paronai (De Alessandri, 1895) Original description. De Alessandri (1895: 266, pl. 3, fig. 8 a–f, as Pollicipes paronai). Type. Lectotype, designated by Withers (1914: 185), is an unregistered scutum, illustrated by De Alessandri (1895: pl. 3, fig. 8 a, b), contained in the Luigi Di Rovasenda Collection (now at the Museo Regionale di Scienze Naturali, Torino). Locality and stratigraphy. Chieri, southeast of Torino, northern Italy; lower Miocene (Aquitanian, c. 23 – 22 Ma) Remarks. All valves of P. paronai have numerous, close-set transverse and longitudinal ridges; carina narrowly semiconical; scutum with apical part attenuated, much incurved, and longitudinal ridges fine, wavy and radiating from apicobasal ridge; inner occludent edge very wide, extending more than halfway across valve; tergum with apicobasal ridge straight; inner occludent and tergal edges widely raised. Upper latus and imbricating plates unknown. Occurrence. Withers (1953) recorded material from the lower and middle Miocene (in his terminology: Aquitanian and Helvetian, respectively) of the environs of Torino (Chieri, Baldisero and Sciolze [St. Antonio], northern Italy), which would now be equivalent to the lower Miocene (Aquitanian and Burdigalian; see Kroh, 2005: table 1). Occurrence. Known only from the type locality; no subsequent records.Published as part of Jagt, John W. M., Zonova, Tatiana D. & Jagt-Yazykova, Elena A., 2007, A review of the brachylepadomorph cirripede genus Pycnolepas, including the first record of an Early Cretaceous species from the Russian Far East *, pp. 33-47 in Zootaxa 1545 on page 41, DOI: 10.5281/zenodo.17797