Some aspects of the chemistry of diazoalkanes

The discussion of the research reported in this thesis is prefaced by a review on diazoalkane chemistry. The initial object of this work was to continue and expand upon the work previously reported on thiophenium ylids. 3-Substituted thiophenium ylids had not previously been synthesized. Attempts to synthesize these compounds using reported conditions met with limited success, only low yields of the desired ylids were obtained. The use of rhodium-(II)-hexanoate as a catalyst in the ylid forming reactions was found to be more effective in certain circumstances. The thermal rearrangement of thiophenium ylids to thiophen-2-malonates was found to proceed via a 2(H)-thiopyran intermediate. Nmr studies of the substituted ylids showed non equivalent ester signals with a barrier to their exchange of 47-60 kJ mole-1. Two exchange processes were found to be taking place, inversion at sulphur and rotation about the ylid bond, with inversion at sulphur having the lower barrier. The rotation about the ylidcarbon-carbonylcarbon bond was also hindered, this having a barrier of 38 kJ mole-1. Reaction of dimethyl diazomalonate with aliphatic amines resulted in the formation of 1,2,3-triazoles in good yield. However, the reaction of other diazoesters with the amines did not give the corresponding triazoles An attempt was made to synthesize the phytoalexin Wyerone using the rearrangement of an a-diazomethylthiophen to generate the cis-ene-yne side chain. The intermediate diazoalkane could not be prepared in sufficient yield to allow further transformation. The rhodium-(II)-acetate catalysed reaction of a closely related model compound resulted in the formation of the corresponding ketone

INVESTIGATING MARKET PRICES FOR AGRICULTURAL PRODUCTION MEANS AND AGRICULTURAL PRODUCTS

At the present stage of development of Ukrainian agribusinesses, pricing for agricultural products is one of the major tasks to be solved. It is well known that the price significantly impacts business performance since it determines both production cost recovery and business profit. In a market economy, the success of agribusinesses largely depends on how reasonable prices for their products are. However, the current sluggish pricing process at agribusinesses argues the lack of effective methodological and theoretical support for decision-making in the field of pricing policy, which often leads to material miscalculations when pricing, and consequently to significant losses. Thus, it is necessary to study pricing principles, methods, and features in the sector and their impact on the efficiency of agribusinesses. The purpose and objectives of the study: the study aims at determining the factors, methodological approaches and peculiarities of pricing for agricultural products and agricultural production means in the present-day conditions. Background: the peculiarities of pricing in the agrarian sector and the influence of the price mechanism on the Ukrainian agrarian sector are examined by many domestic scientists. Among the works published in recent years, the fundamental studies by M.M. Artus, R.F. Brukhanskyi, V.B. Vavryk, V.V. Hudak, Ye.M. Kyryliuk, M.Z. Matviichuk, M.K. Parkhomets, B.Y. Paskhaver, Ye.A. Firsov, O.M. Shpychak, and others deserve a special consideration. Although, it should be noted that there are significant changes in how certain factors impact pricing for agricultural and agrarian products. For the reasons given, it is necessary to continue investigating the corresponding processes. The research methodology is based on the dialectical method of cognition of the current market situation, in which agribusinesses function, the method of theoretical generalization, analysis and synthesis to determine theoretical framework for studying pricing for agricultural products, determining pricing methods and rationalizing their application, a systematic approach to determining pricing factors and interrelations between them. Having examined, synthesized and critically evaluated studies on pricing in the agricultural sector at the stage of its reform and the market-oriented agricultural model, the following theses have been formulated. A broad methodological and theoretical base for pricing is laid in classical works on economic theory. Although, there have been different trends, concepts, and schools within the issue. They can be classified according to two main and even alternative price theories: 1) labour theory of value and price; and 2) marginal utility theory. Their content is well-known and developed in many studies in economics. For the said reason we only note that currently, domestic scientists suggest various points of view on base and basis of pricing. Many of them argue that in the market system of economic management, regardless of its model and national characteristics, the law of value functions in all spheres and branches of the economy. Results. The author focuses on the peculiarities of pricing for agricultural products, considers the causes and consequences of a significant fluctuation in prices for certain types of products and shows an increasing influence on the pricing of foreign economic transactions and the concentration of agricultural production. It is concluded that agribusinesses strengthen their positions in pricing their products, which is proved by improving selling price variation in the context of individual producers and their groups. The practical implication of the results of the study is as follows applying in practice the suggested recommendations that allow providing a comprehensive definition of the factors affecting the price of agricultural products. Value/ originality. Knowledge of theoretical foundations of pricing is one of the most important success factors in the practical application of experience. Very relevant is the analysis of numerous price strategies of foreign companies related to differences in the positioning of companies and goods, the speed of penetration of the national and the world markets, the formation of brands, relationships with competitors and consumers, systems of stimulation of demand and sale, movement of goods products, the ratio of wholesale and retail components of the sales complex

Концепції інвестицій в історії економічної думки

В статті розглянуто зародження терміну "інвестиції", визначено особливості формування концепцій інвестицій в розрізі історії економічної думки. Досліджено праці видатних вченихекономістів щодо питання виникнення інвестицій, їх подальшого розвитку та функціонуванні в економіці

Інноваційні аспекти розвитку аграрних підприємств

У статті визначено та обґрунтовано необхідність розвитку аграрних підприємств на основі використання інноваційних технологій у провідних галузях аграрних підприємств

Le VEGF induit la synthèse du PAF par l’entremise de l’activation du VEGFR-2 : identification des phosphotyrosines impliquées

Notre laboratoire a démontré que la capacité proinflammatoire du vascular endothelial growth factor (VEGF-A165) implique la synthèse endothéliale du facteur d’activation plaquettaire (PAF) via l’activation du récepteur tyrosine kinase homodimérique VEGFR-2/R-2. La synthèse du PAF requiert l’activation de la p38 MAPK et p42/44 MAPK qui activent la phospholipase A2 secrétée de type V (sPLA2-V). Nous avons découvert que la synthèse aigue de prostacycline (PGI2) induite par le VEGF-A165 requiert l’activation des récepteurs hétérodimériques VEGFR-1/R-2. L’activation sélective des récepteurs du VEGF peut donc agir comme balance dans la synthèse de facteurs pro-(PAF) et anti-(PGI2) inflammatoire. Cependant, les tyrosines impliquées dans la transphosphorylation de VEGFR-2/R-2 menant à la synthèse du PAF sont inconnues. Par mutagenèse dirigée, nous avons effectué des transfections transitoires de cellules endothéliales avec des plasmides codant pour le VEGFR-2 dont les tyrosines ciblées ont été remplacées de façon séquentielle par une phénylalanine. Un vecteur vide pcDNA a été utilisé comme contrôle négatif. La stimulation des cellules endothéliales de l’aorte bovine (BAEC) transfectées avec le VEGF-A165 (1nM) pendant 15 minutes augmente la synthèse du PAF de 300%, laquelle était similaire dans les BAEC non transfectées. Dans les BAEC transfectées avec les vecteurs pcDNA codant pour les mutations Y801F, Y1059F, Y1175F et Y1214F, nous avons observé une réduction de 54, 73, 68, et 57% respectivement de la synthèse du PAF induite par le VEGF par rapport au pcDNA témoin. Nos résultats apportent un nouvel aperçu sur le mécanisme par lequel le VEGF induit la synthèse du PAF qui est connu pour sa contribution dans l’activité pro-inflammatoire du VEGF.Vascular endothelial growth factor (VEGF) inflammatory effects require acute platelet-activating factor (PAF) synthesis by endothelial cells (EC). We reported that VEGF-mediated PAF synthesis involves the activation of the homodimeric tyrosine kinase receptor VEGFR-2/R-2 which is leading to p38 and p42/44 mitogen-activated protein kinases (MAPKs) and secreted group V phospholipase A2 (sPLA2-V) activation. We also reported that VEGF-A165-mediated prostacyclin (PGI2) synthesis requires VEGFR-1/R-2 heterodimeric receptor activation. Selective activation of VEGF receptors can thus act as a balance in the synthesis of pro-(PAF) and anti-(PGI2) inflammatory factors. It is unknown which VEGFR-2 tyrosine phosphorylation site(s) contribute(s) to PAF synthesis. Bovine aortic endothelial cells (BAEC) were transfected with pcDNA vectors encoding for native VEGF receptor-2 (VEGFR-2) cDNA, or tyrosine phosphorylation sites mutated into phenylalanine (Y801F), (Y1059F), (Y1175F), (Y1214F), and an empty pcDNA vector was used as negative control. Treatment of pcDNA-transfected BAEC with VEGF-A165 (1nM) for 15 minutes increased PAF synthesis by 300%, which was similar to VEGF-mediated PAF synthesis in untransfected BAEC. In BAEC transfected with pcDNA vectors encoding mutated Y801F, Y1059F, Y1175F or Y1214F VEGFR-2 cDNA, we observed a marked reduction of VEGF-mediated PAF synthesis by 54, 73, 68 and 57% respectively as compared to pcDNA-transfected BAEC. Our current data provide novel insight on the mechanisms by which VEGF promotes endothelial PAF synthesis which is known to contribute to VEGF pro-inflammatory activities

Les Normes IPSAS et le passage d’une comptabilité de caisse à une comptabilité d’exercice au Maroc

Les normes IPSAS sont des normes comptables internationales du secteur public qui consistent à la modernisation de la comptabilité du secteur publique, à la publication des États financiers ainsi qu’au suivi de la soutenabilité des politiques publiques. Ces normes permettent de favoriser la comparabilité des rapports financiers publics à l’échelle internationale et à l’implication du citoyen qui exige un retour d’information clair et intelligible sur l’utilisation des ressources de financement du secteur public et sur les résultats de l’exécution la loi de finance. Le Maroc est parmi les pays qui ont adopté les normes IPSAS, hors cette adoption sera introduite par différents changements selon les spécificités du secteur public au Maroc ; ainsi que la mise en œuvre de la comptabilité d‘exercice qui constate les droits et les obligations. Ce présent article va permettre d’analyser l’impact de la mise en œuvre effective de la comptabilité d’exercice pour une convergence aux normes IPSAS. Notre échantillon se compose de cinq perceptions de Casablanca-Maroc qui sont rattachées à une même Trésorerie Préfectorale (Casablanca Centre Ouest) ; l’ensemble des percepteurs (comptables de base) rendent compte de leur gestion au Trésorier Préfectorale du Centre Ouest (comptable pré-centralisateur)

Les Normes Comptables internationales pour le Secteur Public (IPSAS) au Maroc et prise de décisions stratégiques

International Public Sector Accounting Standards (IPSAS) is now a global revolution in public accounting reforms, many national and international government organizations have started implementing accounting reforms to align with IPSAS. Morocco is among the countries that have adopted these Standards, and implementation has started years ago. The adoption of IPSAS Standards results in the mobilization of a theoretical and conceptual framework made up of neo-institutional theory, New Public Management (NPM) and the theory of public value. From a managerial perspective, this article will allow us to study the impact of the adoption of IPSAS Standards in Morocco, consisting in generating accounting and financial information on decision-making, focusing on IPSAS 1-Presentation of financial statements, and IPSAS 2-Cash flow statements. Methods: To approach our research question, data were collected through a questionnaire distributed to a sample of public accountants. The validity and reliability of the questionnaire was ensured through the Cronbach's coefficient. The verification of the hypotheses was carried out based on the results of the estimation of the parameters of the multiple linear model. Results: The present study highlights the role and the positive and significant impact of financial statement information on the relevance of strategic decision making.   Classification JEL :M41 Paper type: Empirical researchLes Normes Comptables internationales du Secteur Public (IPSAS) constituent désormais une révolution mondiale au niveau des réformes de la comptabilité publique, de nombreuses organisations gouvernementales nationales et internationales ont commencé à mettre en œuvre des réformes comptables pour s’aligner les IPSAS. Le Maroc est parmi les pays qui ont adopté ces Normes, et la mise en œuvre a commencé depuis des années. L’adoption des Normes IPSAS se traduit par la mobilisation d’un cadre théorique et conceptuel constitué de la théorie néo-institutionnelle, du New Public Management (NPM) et de la théorie de la valeur publique. Le présent article étudiera l’impact de l’adoption des Normes IPSAS au Maroc, consistant à générer des informations comptables et financières sur la prise de décisions, en se focalisant sur la Norme IPSAS 1-Présentation des états financiers, et la Norme IPSAS 2-Tableaux des flux de trésorerie. Méthodes : Pour approcher notre question de recherche, les données ont été recueillies à travers un questionnaire distribué auprès d’un échantillon des comptables publics. La validité et la fiabilité du questionnaire ont été assurées par le biais du coefficient de Cronbach. La vérification des hypothèses a été réalisée en se basant sur les résultats de l’estimation des paramètres du modèle linéaire multiple. Résultats : La présente étude met en avant le rôle et l’impact positif et significatif des informations des états financiers sur la pertinence de la prise de décisions stratégiques.   Classification JEL :M41 Type de l’article : Recherche appliqué

Антиінфляційна політика в Україні

UK: Антиінфляційна політика – це боротьба держави з інфляційними процесами, вона представляє собою різні заходи, в залежності від того, яка форма інфляції домінує в даний момент в країні. EN: In the article the sharp for today problem of reforms is considered in economies, in particular in activity of ACC, found out strengthening of requirement in antiinflationary measures, the features of forming of antinflationary policy are certain in Ukraine