The relevance of research is explained by the need to change the methods and organization of accounting, despite all the modern changes in economic, social and political life. The spread of ...information technology, intensive globalization and integration, lack of resources and the implementation of their conservation programs that ensure the harmonious development of mankind are justified in order to influence business performance in both the private and public sectors. Obviously, the above trends should be taken into account in the accounting methodology that generates information on business performance. The article also analyzes the role of accounting for the purposes of sustainable development and ensuring the national security of Ukraine.Since Ukraine is a member of the United Nations, our economic and political systems are gradually changing in line with the requirements of the resolution «Turning our world: an agenda for sustainable development until 2030». Of course, the domestic accounting system must also change. Therefore, we need to consider how accounting can affect the sustainable development of our state, in the context of national security, based on the recommendations of the International Federation of Accountants. It is obvious that accounting and accountant — the person responsible for control in any organization, directly or indirectly affect the completion of sustainable development goals. The active introduction of integrated reporting led to the development of new accounting facilities - intellectual capital, social capital (social and reputational, social and communication), natural capital — which requires the development of methods for their evaluation and presentation in accounting. New types of accounting (for example, environmental accounting, social accounting) require new methodological approaches. There are modern methods of organizing accounting, such as processes. More attention is paid to the quality of accounting and analytical information. All of the above requires an accountant for innovation, continuous development of knowledge, integration into the global accounting community.
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The processes of evolutionary transformation of solutions in crystalline rocks of different composition under formation parameters of nitrogen-bearing hot springs have been studied using ...physicochemical modeling. It has been established that the fundamental factor in the formation of solutions that correspond to modern nitrogen hot springs in composition is the presence of elements that produce anions in the host rocks in appropriate concentrations. They create a characteristic geochemical environment that controls their concentrations and speciation in the solutions and the crystallization/dissolution timing and amounts of secondary minerals at each step of changing the value of the rock/water ratio. Both cations and anions clearly maintain the sequence of their presence in the solution in accordance to their concentration in the rock until the time when the crystallization of secondary minerals modifies the trends of component concentrations in the solution. The reasons for low and very low mineralization of nitrogen hot springs, low concentrations of Mg, Ca, and K and high contents of Na and Si are elucidated. Modern nitrogen terms cannot be formed in rocks containing elements that form anions in an amount corresponding to their average values. Based on the revealed high discreteness of the distribution of these elements in space and their extremely poor understanding, it is concluded that the successful study of hydrogeochemical processes is impossible without taking into account the geological heterogeneity, which is a key problem of hydrogeochemistry and is not taken into account when the processes of interaction in the water/rock system are studied.
The results obtained by determining the flux density of neutrons produced with energies of up to 20 MeV upon the irradiation of a beryllium target 1.3 mm thick with a beam of 21.3-MeV protons are ...presented. The proton flux density was determined by means of standard instruments and was controlled with the aid of the monitoring reactions
Cu
Zn and
Cu
Zn, while the neutron flux density was determined using the reactions
Al
Mg and
Al
Na. The proton and neutron spectra at the center of experimental samples were calculated using the PHITS code.
Measured cross sections of the production of tritium in thin
27
Al,
nat
Ni, and
nat
W targets irradiated with protons with energies ranging from 40 to 2600 MeV are presented. The targets in the form ...of single and double metal-aluminum “sandwiches” were irradiated at the ITEP-based U-10 accelerator. Tritium was extracted from the irradiated targets using the Sample Oxidizer system, and its activity was measured using a low-background liquid scintillation spectrometer. To calculate the cross sections of tritium production in the
27
Al,
nat
Ni, and
nat
W targets, its losses in the process of irradiation (geometrical correction due to target dimensions) and storage from the end of irradiation to the start of extraction (diffusion correction) were estimated. The obtained data on the tritium production cross section were used to assess the prognostic capacity of the CEM03.03 nuclear model.
The structural and functional components of the microbial complex of chernozem, in particular, its prokaryotic component, were studied in order to assess the possible toxic effect of potassium ...chloride applied together with mineral nitrogen fertilizers. Soil samples of typical chernozem were taken from the experimental plots with application of nitrogen–phosphorus and nitrogen–phosphorus–potassium fertilizers. To obtain a stable effect of soluble salts on the microbial community of soil, long-term composting of the samples with alternating drying and moistening cycles was performed. During the first two years of composting, the r the suppression of carbon dioxide emission was detected. It was completely leveled out only five years later. The initial reduction in carbon dioxide emissions, as well as denitrification activity, reached twofold values. The negative effect was manifested when the content of chlorides and nitrates in the soil was significantly lower than the level established for slightly saline soils. Long-term composting of the samples treated with potassium chloride led to a decrease in the number and biomass of the metabolically active prokaryotic microorganisms, which confirmed its toxic effect on the microbial community of the soil. Representatives of the prokaryotic complex tolerant and sensitive towards the increased concentrations of chlorides and nitrates in the soil were identified. Almost all representatives of the Bacteria domain, except for Firmicutes and Verrucomicrobia phyla, were sensitive to these salts. Sensitivity to chlorine ions was confirmed at the generic level (
Streptomyces
and
Micromonospora
) for some representatives of the phylogenetic group of Actinobacteria. For the Archaea domain, representatives of the Euryarchaeota phylum were identified as the most tolerant towards the presence of chlorides. Thus, the suppression of the microbiological activity of chernozem under the impact of potassium chloride explains the earlier identified decrease in the availability of nutrients.
Highlights • ERPs were obtained in meditators and controls during affective picture viewing. • Mid-latency ERP positivity for positive and negative stimuli was attenuated in meditators. • Long-term ...meditation practice influences processes of the fast automatic salience detection. • Attentional top-down control is more effective in meditators.
The effect of potassium nitrate and chloride, which are a part of nitrogen fertilizers, on the structure of the metabolically active prokaryotic community of oil-contaminated chernozem has been ...studied under laboratory conditions. Molecular-biological approaches and bioinformatic methods of analysis were used in the study. The objects of the study were the chernozem samples taken in Voronezh oblast (N 51°1′41″, E 40°43′31″). The phylogenetic and functional diversity of the prokaryotic complex of oil-contaminated chernozem was studied, when introducing potassium nitrate and potassium chloride under conditions of a slightly alkaline reaction of the medium. Contamination of chernozem with oil in concentration 5% of the soil mass led to alkalinization of the medium from 7.1 to 7.9 pH values. The introduction of potassium nitrate and chloride, both separately and together in a total dose of 2 mmol/100 g soil removed this negative effect. The combined addition of potassium nitrate and potassium chloride led to a more than twofold increase in the biomass of metabolically active prokaryotic cells and the number of copies of functional genes responsible for the synthesis of alkanmonooxygenase enzymes involved in the decomposition of oil. In the presence of oil, the formation was revealed of a specific complex of bacteria, in which representatives of Actinobacteria (
Rhodococcus erythropolis
) and Alphaproteobacteria (
Bradyrhizobium japonicum
) dominated.
Rhodococcus erythropolis
and
Bradyrhizobium japonicum
, being autochthonous organisms in uncontaminated soil, began to occupy dominant positions in oil-contaminated samples, and the introduction of nitrates enhanced this effect.
Distributed mechanoluminescent pulse pressure sensors are described in the article. The definition of mechanoluminescent sensors is given, early studies of this phenomenon and their results are also ...mentioned. On the basis of these studies, a mathematical model of transformation in a distributed mechanoluminescent sensor is constructed. The substantiation of the choice of a mechanophosphor for experimental studies is given. The design of a distributed mechanoluminescent sensor is described, a laboratory bench is developed and assembled. The article describes experiments to obtain and register the glow of the sensor. Conclusions are made about the results of studies and the possible use of this type of sensors.
•Mn δ-doped GaAs structures have two parallel conduction channels (VB and IB).•Ferromagnetic properties of Mn δ-doped structures determined by electrons within IB.•A quantum well near Mn δ-layer has ...no influence on ferromagnetic properties.
We investigate the nature of transport and ferromagnetic properties of the epitaxial GaAs structure with the Mn δ-doped layer. To modify the properties of the structure electrically active radiation defects are created by irradiation with 50 keV helium ions and a fluence in the range of 1 × 1011–1 × 1013 cm−2. The investigations show that transport properties of the structure are determined by two parallel conduction channels (the channel associated with hole transport in a valence band and the channel associated with electron transport in the Mn-related impurity band) and that ferromagnetic properties are determined by electrons localized at allowed states within the Mn impurity band. The ferromagnetic properties of the Mn δ-layer region cannot be affected by the closely located InGaAs quantum well, since the presence of quantum well has negligible influence on the Mn impurity band filling by electrons.
The structure of the population and the formation of life strategy types in whitespotted char
Salvelinus leucomaenis
(Pallas, 1814) have been studied in the Kol River basin (Western Kamchatka). The ...local population is a system of intrapopulation groups, including resident dwarf males, larger riverine rheodromous males and females, and anadromous fish. The differentiation in a generation of whitespotted char takes place for 3–4 years in spawning tributaries at several stages. The process begins in the first summer of life, when the fastest growing underyearlings migrate downstream from the spawning tributary into the main river channel, where they reach sexual maturity by the age of 5–6 years, forming a riverine rheodromous group (type of life strategy). The second stage of differentiation in the whitespotted char generation occurs at the age of 3+ due to differences in the growth rate of individuals. Fast-growing males mature and become dwarf, slow-growing males and females smoltify and form an anadromous group. The final stage of differentiation occurs at age 4+ and is similar to that at age 3+. Dwarf males of whitespotted char in Kamchatka breed only once in their life span. The process of uneven growth rates of individual fish at different ages predetermines the differentiation of the generation of whitespotted char.
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