Theoretical issues of constructing chart of accounts for various accounting and reporting models are discussed and the prospects of the chart of accounts development in the Russian Federation are identified
Gamma irradiation-inactivated cultural preparations (-IP) of African swine fever (ASF) non-haemadsorbing strains acquire a potential for haemadsorption induction in porcine bone marrow culture (PBMC). We have obtained some experimental data indicating that a modification of haemadsorption inhibition assay (HIA) which is an assay aimed at “removal” of γ -IP-induced haemadsorption may be used in research works to determine serospecificity rates of ASF virus non-haemadsorbing isolates
In the article, questions of a substantiation and calculation of the basic constructive-regime parameters of the combined arable unit as a part of a plough and rotational working body of active action with a horizontal axis of rotation are considered
Mixed infestations have been reported in cattle with EI - 73.5%. The mixed infestations of cattle productive performance of animals decreased proportional to the intensity of infestation E.granulosus and D. lanceatum. In the carcasses of calves, depending on the AI of worms, we have marked the reduction in the yield of muscle tissue from 72.8 to 63.2%, fat - from 9.2 to 3.0% (3 times). Heavily infested bodies have shown a shortfall of 60.1 kg of meat in slaughter weight
The analysis of the intertext functions in biographical novels by P. Ackroyd has been reviewed in this article. Using citations, reminiscences, and allusions creates a factual structure of the works and becomes a particular tool of the hero’s characteristic. Its purpose is to destroy the stereotyped images. The intertext helps P.Ackroyd to comment the works of his heroes and to include them in the cultural paradigm. As a result, the structure of the biographical novel becomes open and allows of different interpretations
The article considers the concept of juridical person of public law in connection with new Civil Code. On the basis of features of juridical person of public law worked out up to today the author analyses the approaches to consolidation of this category in legislation
The article describes the characteristics of the organization of energy supply of the territorial agricultural and silvicultural bioenergy sector. It also presents the technical solutions of energy systems that improve fuel efficiency and intended for the utilization of biomass
The author of the article describes the characteristic features of the members of organized criminal groups, realizing providing functions, which are in many respects defined by character of their actions and an orientation of activity of formations. For example, those who are in charge of extortion implementation are characterized as highly qualified professionals in economics, banking and any other similar area. Their talents, knowledge, skills and ability to conceal the criminal activities should be considered by the law enforcement agencies when predicting crime as well as when developing investigation plan
It was established that the Fermi-Dirac statistics, Bose-Einstein and Maxwell-Boltzmann distribution can be described by a single equation, which follows from Einstein's equations for systems with central symmetry. Emergence parameter of classical and quantum systems composed by the rays of gravitational waves interacting with gravitational field of the universe has been computed
The article deals with the analysis of the role and place
of court practice in the system of civil-law sources.
The author introduces a debatable matter of the
possibility to acknowledge the Russian law as case
law; analyses significance of the judicial practice in
the system of sources of the Russian law; outlines
positions of experts on this matter and draws her own
conclusions. The article provides a review of opinions
of Russian law academics' and practitioners' on the
topic of acknowledgement of judicial practice as a
source of Russian law. The author debates and further
concludes that assigning courts with the law-making
function would benefit the efficiency of current
legislation refinement. The author draws a conclusion
that in the continental legal family court practice,
which earlier wasn't considered a civil-law source,
started gradually to turn into a secondary after civil
legislation law source. The reason for it is because of
more complicated social relations civil legislation
failed to cope efficiently with the detailed legal
regulation which is needed in property relations
reglamentation. The author reveals the difference
between the notions of "court practice" and "judicial
precedent" and concludes that vesting courts with law
making power can facilitate the improvement of the
legislation in force, as well as the development of the
civil law regulation. The final conclusion is that the
litigation irrespective of the form of expression cannot
be the independent source of law