56 research outputs found

    ОРГАНІЗАЦІЯ БУХГАЛТЕРСЬКОГО ОБЛІКУ ОСНОВНИХ ЗАСОБІВ ПІДПРИЄМСТВ ТА СУБ'ЄКТІВ ДЕРЖАВНОГО СЕКТОРУ: НАПРЯМИ УДОСКОНАЛЕННЯ

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    The article examines the elements of the organization of accounting of fixed  assets. The availability of tangible assets (initial cost, depreciation and depreciation rate) by types of economic activity and types of assets in Ukraine at the end of 2020 is analyzed. It is established that the lowest initial cost of tangible assets is observed in the provision of other services. The highest degree of depreciation of tangible assets is characterized by activities in the field of administrative and support services (86.4%), industry (63.9%). All other types of economic activity are characterized by  indicators that exceed 37% of wear, except for arts, sports, entertainment and recreation (only 5.2%). The expediency of updating the composition of fixed assets for many types of economic activity is determined. The identification of the essence of fixed assets is considered, the own definition of fixed assets is offered. It was found that there is no unity in the regulations on the nature of fixed assets. The economic essence of the concept of "fixed funds" is outlined and the inexpediency of its use is proved. The classification of fixed assets of public sector entities and enterprises is carried out. It is established that 16 groups of fixed assets and other non-current assets are allocated in the taxation system. The main document on the organization of accounting is the accounting policy of the public sector, which specifies the basic rules and methods of accounting. A list of mandatory components of the order (or regulation) in terms of fixed assets is proposed. The correspondence of the abolished standard forms of primary accounting of fixed assets of enterprises and the current forms of public sector entities is considered.It is determined that the organization of fixed assets accounting is important in the general accounting system, because they are important in the performance of works and provision of services. It is established that the list of standard forms of primary accounting documentation for the accounting of fixed assets of public sector entities is broader and more detailed than the abolished standard forms for enterprises. The main directions for improving the level of accounting optimization are identified as follows: introduction of additional indicators in the form of primary documentation in order to increase the informativeness of documents; application of economically justified method of depreciation; introduction of disciplinary liability in case of improper accounting of fixed assets; increasing the responsibility of financially responsible persons; formation of the chart of accounts with the nomenclature of accounts adapted to the business entity.В статье исследованы элементы организации бухгалтерского учета основных средств, предложены направления ее усовершенствования. Проанализировано наличие материальных активов (первоначальная стоимость, амортизация и степень износа) по видам экономической деятельности и видам активов в Украине по состоянию на конец 2020 г.  Рассмотрена идентификация сущности основных средств, предложено собственно определение основных средств. Обозначена экономическая сущность понятия «основные фонды» и доказана нецелесообразность его использования. Проведена классификация основных средств субъектов государственного сектора и предприятий. Сформирован список обязательных составляющих приказа (распоряжения или положения) в части основных средств. Рассмотрено соответствие упраздненных типовых форм первичного учета основных средств предприятий и действующих форм субъектов государственного сектора. У статті досліджено елементи організації бухгалтерського обліку основних засобів, запропоновано напрями її удосконалення. Проаналізовано наявність матеріальних активів (первісну вартість, амортизацію та ступінь зносу) за видами економічної діяльності та видами активів в Україні станом на кінець 2020 р. Розглянуто ідентифікацію сутності основних засобів, запропоновано власне визначення основних засобів. Окреслено економічну сутність поняття «основні фонди» та доведено недоцільність його використання.  Проведено класифікацію основних засобів суб'єктів  державного сектору та підприємств. Сформовано перелік обов’язкових складових наказу (розпорядження чи положення) у частині основних засобів. Розглянуто відповідність скасованих типових форм первинного обліку основних засобів підприємств і чинних форм суб’єктів державного  сектору

    Hidden beauty baryon states in the local hidden gauge approach with heavy quark spin symmetry

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    Using a coupled-channel unitary approach, combining the heavy quark spin symmetry and the dynamics of the local hidden gauge, we investigate the meson-baryon interaction with hidden beauty and obtain several new states of N around 11 GeV. We consider the basis of states eta (b) N, I'N, BI > (b) , BI pound (b) , B (*) I > (b) , B (*) I pound (b) , B (*) I pound (b) (*) and find four basic bound states which correspond to BI pound (b) , BI pound (b) (*) , B (*) I pound (b) and B (*) I pound (b) (*) , decaying mostly into eta (b) N and I'N and with a binding energy about 50-130 MeV with respect to the thresholds of the corresponding channel. All of them have isospin I = 1/2 , and we find no bound states or resonances in I = 3/2 . The BI pound (b) state appears in J = 1/2 , the BI pound (b) (*) in J = 3/2 , the B (*) I pound (b) appears nearly degenerate in J = 1/2 , 3/2 and the B (*) I pound (b) (*) appears nearly degenerate in J = 1/2 , 3/2, 5/2. These states have a width from 2-110 MeV, with conservative estimates of uncertainties, except for the one in J = 5/2 which has zero width since it cannot decay into any of the states of the basis chosen. We make generous estimates of the uncertainties and find that within very large margins these states appear bound

    Pushing the high count rate limits of scintillation detectors for challenging neutron-capture experiments

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    One of the critical aspects for the accurate determination of neutron capture cross sections when combining time-of-flight and total energy detector techniques is the characterization and control of systematic uncertainties associated to the measuring devices. In this work we explore the most conspicuous effects associated to harsh count rate conditions: dead-time and pile-up effects. Both effects, when not properly treated, can lead to large systematic uncertainties and bias in the determination of neutron cross sections. In the majority of neutron capture measurements carried out at the CERN n\_TOF facility, the detectors of choice are the C6_{6}D6_{6} liquid-based either in form of large-volume cells or recently commissioned sTED detector array, consisting of much smaller-volume modules. To account for the aforementioned effects, we introduce a Monte Carlo model for these detectors mimicking harsh count rate conditions similar to those happening at the CERN n\_TOF 20~m fligth path vertical measuring station. The model parameters are extracted by comparison with the experimental data taken at the same facility during 2022 experimental campaign. We propose a novel methodology to consider both, dead-time and pile-up effects simultaneously for these fast detectors and check the applicability to experimental data from 197^{197}Au(nn,γ\gamma), including the saturated 4.9~eV resonance which is an important component of normalization for neutron cross section measurements

    Advances and new ideas for neutron-capture astrophysics experiments at CERN n_TOF

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    This article presents a few selected developments and future ideas related to the measurement of (n,γ) data of astrophysical interest at CERN n_TOF. The MC-aided analysis methodology for the use of low-efficiency radiation detectors in time-of-flight neutron-capture measurements is discussed, with particular emphasis on the systematic accuracy. Several recent instrumental advances are also presented, such as the development of total-energy detectors with γ-ray imaging capability for background suppression, and the development of an array of small-volume organic scintillators aimed at exploiting the high instantaneous neutron-flux of EAR2. Finally, astrophysics prospects related to the intermediate i neutron-capture process of nucleosynthesis are discussed in the context of the new NEAR activation area

    Advances and new ideas for neutron-capture astrophysics experiments at CERN n_TOF

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    This article presents a few selected developments and future ideas related to the measurement of (n,γ) data of astrophysical interest at CERN n_TOF. The MC-aided analysis methodology for the use of low-efficiency radiation detectors in time-of-flight neutron-capture measurements is discussed, with particular emphasis on the systematic accuracy. Several recent instrumental advances are also presented, such as the development of total-energy detectors with γ-ray imaging capability for background suppression, and the development of an array of small-volume organic scintillators aimed at exploiting the high instantaneous neutron-flux of EAR2. Finally, astrophysics prospects related to the intermediate i neutron-capture process of nucleosynthesis are discussed in the context of the new NEAR activation area

    EURISOL-DS Multi-MWatt Hg Target: Parameters List

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    The following table describes the main parameters affecting the design of the multi-MW Hg target statio

    EURISOL-DS Multi‐MW Target: Radiological Protection, Radiation Safety and Shielding Aspects

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    The objective of this work was to carry out a detailed study and analysis of all aspects related toradioprotection and radiation safety of the spallation target area and the whole spaces reservedfor the fission targets and spallation target maintenance. Operational and no‐operationalconditions were considered for an evaluation of the radiation safety conditions.An analysis of the proposed shielding dimensions and configuration was performed for thesystem during operation time. Parameters as activation, dose rate, energy deposition, etc. aremore important for the no‐operation period, in order to evaluate the hazard level anddetermine the staff access type to the maintenance areas (direct or remote control).Such elements as the fission targets and the whole structure involved on it were studied in moredetail because of the disposal issues, after operation. Activation, dose rate and residual nuclideswere studied for each element of the assembly. All parameters were analyzed according to theirtime evolution after the shutdown of the facility.The studies were carried out using the state‐of‐the‐art Monte Carlo programs FLUKA andMCNPX
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