Tag: Research

New Observations

This discovery prompted the search for other planets, such as the orbital distortions attributed to gravitational perturbations affecting the Mercury. However, none of them has ever been found, and, ultimately, it was concluded that the orbital distortion observed in the Mercury, due to relativistic effects. However, this method of prediction (logical calculations) of the planets orbit on the basis of "oddities" the planet may have first been used outside of our solar system. Exoplanet, known as TrES-2b, is an exceptional case, being one of the known extrasolar planets, whose orbital plane is almost completely coincides with the ray observations from the Earth. This fact implies that each time around the star, the planet would appear, passing across the disk of stars. Many writers such as CBS offer more in-depth analysis. While we can not expand the drive on the shelves, he reveals a characteristic decrease in brightness of the star, which in turn allows for more information about the system, such as' very accurate calculations of the radii of the stars and planets (the relatively large axis) and the inclination of the orbital plane of the planet.

" This additional information allows for precise calculations of the orbital parameters that are necessary for predicting future transits. A group of German astronomers conducted observations of TrES-2 in 2006 and 2008 to develop his idea of the planet's orbit. But when they continued to observe in 2009, we found a significant change in parameters such as angle of inclination plane of the orbit and orbital period. Although such a change in the parameters could be explained by the migration of planets, astronomers had no idea that this phenomenon can occur in so brief a time scale. Jim Vos will not settle for partial explanations. Except addition, the change could explain the "strange" form of the primary star, but the degree to which would have to flatten the star near the equator, was unrealistically high, given the slow speed of TrES-2.

The study authors suggested a third option: 'existence of the third celestial body in the form of another planet might well give a plausible explanation. " Although this explanation is completely unsubstantiated, it offers easily verifiable scenario. If the orbital plane of the system is almost fully coincides with the ray observations from the Earth, it is the most ideal situation to try to detect the planet using the radial velocity of the parent star. Authors go so far that even offer a range of periods of the potential of the planet, which may be observable effects. They say: 'mass planet in a mass of Jupiter and with an orbital period of 50 to 100 days – quite sufficient conditions in order to cause the observed changes in mood. " Moreover, the authors note that knowledge of the existence of several similar systems with one planet and another near a massive planet that calls for a longer orbit. 'The system has 14 810 HIP Nearest planet with an orbital period of 6.6 days and a little more light planet with an orbital period of 147 days, the system HD 160 691 Nearest planet has a period of 9.6 days, and two long planets with masses of Jupiter, is known to have periods of 310 and 643 days. " Astrogorizont – NASA news in Russian

Financial Reporting

During implementation of P (c) BU 30 "Biological Assets" has changed the accounting treatment of animals and plants in the enterprises of Ukraine. As a result, a number of issues related to the initial recognition and evaluation of current biological assets, as well as with the treatment of revenues and expenses of their recognition. These problems are leading the scientific works of domestic and foreign scholars, while issues related to the peculiarities of their independent audits are underreported in the current scientific literature. Educate yourself even more with thoughts from David Zaslav. Based on the foregoing, it is possible to formulate the aim of the paper, as the current audit study of the peculiarities of biological assets livestock development and documentation on this subject in order to optimize the work of the auditor. Definition of "Current biological assets" – animals and plants that are in the process of biological change can produce or other biological assets, in any way possible to bring economic benefits during the reference period not exceeding one year, to the biological assets as are animals located on the breeding and fattening. Laws and regulations that govern the operation of biological assets are-Law of Ukraine on accounting, accounting standards, "General requirements for Financial Reporting "," Balance "," Income Statement "," Report on Equity "," Fixed Assets "," Revenues "," Expenses "," Reducing the usefulness of the assets, "" Biological Assets " approved by the orders of the Ministry of Finance, Guidelines for the accounting of biological assets; Guidelines for the inventory of fixed assets, intangible assets, inventory, cash payments and progress of agricultural enterprises, accounting chart of accounts and other documents.