Accounting outsourcing as a tool for optimising the company’s activities

In modern conditions, cost minimisation for business entities is the main condition for existence in the market. One of the tools for such minimisation is outsourcing accounting. In addition to minimising costs, accounting outsourcing ensures the correctness of accounting, provides high-level advice, and protects against possible fines. The purpose of the study was to investigate accounting outsourcing as a tool for optimising the activities of entities in modern business conditions. The study applied methods of induction and deduction, cause-and-effect communication, tabular and graphic methods, description and concretisation, and logical generalisation. A single definition of the concept of accounting outsourcing was developed, which revealed the characteristic features of outsourcing. The SWOT analysis of accounting outsourcing services demonstrated accounting outsourcing as an effective tool for minimising costs. It is determined that all shortcomings and threats can be eliminated with careful selection of an outsourcer and signing a contract. The stages of accounting for accounting outsourcing consist in developing a document flow schedule that would ensure timely receipt of information for the customer and quality control of the services provided. A unified methodology for determining the economic effect of accounting outsourcing is proposed, which considers the disadvantages and advantages of existing methods, which would allow revealing the economic, organisational, and managerial aspects of outsourcing accounting. The main proposals received by the author based on the findings of the study can be used in accounting based on outsourcing. Further study of the problems of outsourcing as a tool for optimising the activities of enterprises in Ukraine should be directed to the development of laws and regulations to encourage companies to make managerial decisions regarding the use of accounting outsourcin

Функциональные свойства гальванических сплавов Fe−Mo и Fe−Mo−W

The influence of the modes of electrodeposition on the morphology, topography, and structure of the galvanic alloys of iron with molybdenum and tungsten is discussed. It is shown that the increase in the corrosion resistance of Fe–Mo and Fe–Mo–W coatings in acid and neutral chloride-containing media is caused both by the elevation of their passivating ability caused by the process of alloying components and by the formation of globular surfaces with homogeneous chemical composition. The microhardnesses of Fe–Mo and Fe–Mo–W galvanic alloys prove to be 2–3 times higher than the microhardnesses of the substrates made of low-alloy steel, which can be explained by the formation of amorphous structures. The results of investigations and tribological tests show that it is reasonable to apply the coatings of double and triple iron alloys in order to reduce wear in friction couples and to increase the corrosion resistance and mechanical strength of the surfaces, which makes them promising for the repair and restoration technologies.Изучено влияние методов электроосаждения на морфологию, топографию и структуру гальванических сплавов железа с молибденом и вольфрамом. Показано, что рост коррозионной стойкости покрытий Fe–Mo и Fe–Mo–W в кислых и нейтральных хлоридсодержащих средах обусловлен увеличением их способности к пассивации в присутствии легирующих компонентов и формированием глобулярной равномерной по составу поверхности. Микротвердость гальванических сплавов Fe–Mo и Fe–Mo–W возрастает в 2-3 раза по сравнению с показателем подложки из низколегированной стали за счет формирования аморфной структуры. Результаты исследований и трибологических тестов показали целесообразность применения двойных и тройных сплавов железа для снижения износа в парах трения и увеличения коррозионного сопротивления и механической прочности поверхностей, что делает их привлекательными для технологий восстановления и упрочнения поверхностей

DANSSino: a pilot version of the DANSS neutrino detector

DANSSino is a reduced pilot version of a solid-state detector of reactor antineutrinos (to be created within the DANSS project and installed under the industrial 3 GW(th) reactor of the Kalinin Nuclear Power Plant -- KNPP). Numerous tests performed at a distance of 11 m from the reactor core demonstrate operability of the chosen design and reveal the main sources of the background. In spite of its small size (20x20x100 ccm), the pilot detector turned out to be quite sensitive to reactor antineutrinos, detecting about 70 IBD events per day with the signal-to-background ratio about unity.Comment: 16 pages, 11 figures, 3 tables. arXiv admin note: substantial text overlap with arXiv:1304.369

Synthesis and properties of zwitterionic phosphonioglycolates

Reaction of diphenylphosphane with glyoxylic acid hydrate in diethyl ether furnished diphenylphosphanylglycolic acid 1 and in a 1:2 molar ratio almost quantitatively the zwitterionic phosphonioglycolic acid glycolate 2. Tertiary phosphanes with aryl or alkyl groups (phenyl, m/p-tolyl, p-anisyl, n-butyl, tert-butyl) react similarly to triorganylphosphonioglycolates 3a-h, which like 2 precipitate from the etheral solutions of the reactants. Tri-n- butylphosphonioglycolate (3e) forms an ionic liquid and tri-tert- butylphosphonioglycolate (3f) a viscous product whereas the other phosphonioglycolates are solids. Yields and stabilities of 3a-e increase with the P-basicity of the starting phosphane whereas bulky groups like tert-butyl cause destabilization. Compound 2 is the most stable phosphonioglycolate with only minor amounts of 1 in the solvolysis equilibrium in D2O. The triaryl and tributylphosphonioglycolates 3a-f decompose in protic solvents with recovery of tertiary phosphanes. On heating at 100 C the compounds decompose to the corresponding phosphine oxides, minor amounts of glycolic acid and unidentified products. © 2013 Elsevier Ltd. All rights reserved

The examination control of students' knowledge as a range for working off innovative forms of providing education quality

На примере студентов-математиков педагогического вуза показано, что экзамен, рассматриваемый как обобщающая итоговая мониторинговая процедура семестрового педагогического процесса, включая подготовку к экзамену, собственно экзаменационную процедуру, анализ результатов и коррекцию выявленных несоответствий, может служить эффективным и гибким средством мониторинга и обеспечения качества педагогического процесса в вузе.On an example of students - mathematicians of pedagogical university it is shown that the examination, considered as generalizing total monitor procedure of semestrial pedagogical process (including preparation for examination, actually examination procedure, the analysis of results and correction of the revealed discrepancies), can serve as effective and flexible means of monitoring and maintenance of quality of pedagogical process in high school

Search for sterile neutrinos at the DANSS experiment

DANSS is a highly segmented 1~m${}^3$ plastic scintillator detector. Its 2500 one meter long scintillator strips have a Gd-loaded reflective cover. The DANSS detector is placed under an industrial 3.1~$\mathrm{GW_{th}}$ reactor of the Kalinin Nuclear Power Plant 350~km NW from Moscow. The distance to the core is varied on-line from 10.7~m to 12.7~m. The reactor building provides about 50~m water-equivalent shielding against the cosmic background. DANSS detects almost 5000 $\widetilde\nu_e$ per day at the closest position with the cosmic background less than 3$\%$. The inverse beta decay process is used to detect $\widetilde\nu_e$. Sterile neutrinos are searched for assuming the $4\nu$ model (3 active and 1 sterile $\nu$). The exclusion area in the $\Delta m_{14}^2,\sin^22\theta_{14}$ plane is obtained using a ratio of positron energy spectra collected at different distances. Therefore results do not depend on the shape and normalization of the reactor $\widetilde\nu_e$ spectrum, as well as on the detector efficiency. Results are based on 966 thousand antineutrino events collected at 3 distances from the reactor core. The excluded area covers a wide range of the sterile neutrino parameters up to $\sin^22\theta_{14}<0.01$ in the most sensitive region.Comment: 10 pages, 13 figures, version accepted for publicatio

Museum Virtualization: Opportunities and Risks

В статье рассматривается процесс трансформации музеев как средства трансляции культурных ценностей. Авторы анализируют влияние информационно-телекоммуникационных технологий и дизайна на культурно-коммуникативную среду музея, выявляют современные тенденции. Среди основных направлений выделяется наиболее развивающееся — виртуализация музеев. Исследуются противоречивые аспекты этого явления.The article considers the process of transformation of museums as a means of broadcasting cultural values. The authors analyze the impact of information and telecommunications technologies and design on the cultural and communicative environment of the museum, identify current trends in the development of Museum business. Among the main directions of the most rapidly expanding virtualization of museums. Contradictory aspects of this phenomenon are investigated

Investigation of the structure and properties of surface composite layers on multi-alloyed steels

In this work were studied the structures and properties of surface composite layers obtained by chemical-thermal treatment and combined chemical-thermal treatment, combining liquid-free electrolysis-free boriding with gas nitriding. The properties of surface composite layers on steels with different alloys are analyzed depending on various parameters of chemical-thermal treatment. The study showed that, during boriding, phases of iron borides FeB, Fe2B are formed on the surface of the samples, and their volume ratio strongly depends on the degree of steel alloying. A strong effect of carbon on the morphology of surface layers was revealed. Finely dispersed strengthening particles were found in the borated layers on the VKS-5 steel, large superhard particles on the Ch12MF steel near the borated layers. The study of the microstructure of the composite layers showed that during gas nitriding, a layer 80 μm in size is obtained, which penetrates deep into the borated layer. The study of the properties of surface layers showed that carbon has the greatest influence on the formation of borated layers. The resulting composite layers are characterized by reduced microbrittleness and increased corrosion resistance

A Human Islet Cell-Culture System for High-Throuput screening.

A small-molecule inducer of beta-cell proliferation in human islets represents a potential regeneration strategy for treating type 1 diabetes. However, the lack of suitable human beta cell lines makes such a discovery a challenge. Here, we adapted an islet cell culture system to high-throughput screening to identify such small molecules. We prepared microtiter plates containing extracellular matrix from a human bladder carcinoma cell line. Dissociated human islets were seeded onto these plates, cultured for up to 7 days, and assessed for proliferation by simultaneous Ki67 and C-peptide immunofluorescence. Importantly, this environment preserved beta-cell physiological function, as measured by glucose-stimulated insulin secretion. Adenoviral overexpression of cdk-6 and cyclin D(1), known inducers of human beta cell proliferation, was used as a positive control in our assay. This induction was inhibited by cotreatment with rapamycin, an immunosuppressant often used in islet transplantation. We then performed a pilot screen of 1280 compounds, observing some phenotypic effects on cells. This high-throughput human islet cell culture method can be used to assess various aspects of beta-cell biology on a relatively large number of compounds