Academic literature on the topic 'RFBR'
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Journal articles on the topic "RFBR"
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Sánchez-Gorostiaga, Alicia, Carlos López-Estraño, Dora B. Krimer, Jorge B. Schvartzman, and Pablo Hernández. "Transcription Termination Factor reb1p Causes Two Replication Fork Barriers at Its Cognate Sites in Fission Yeast Ribosomal DNA In Vivo." Molecular and Cellular Biology 24, no. 1 (2004): 398–406. http://dx.doi.org/10.1128/mcb.24.1.398-406.2004.
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ABSTRACT Polar replication fork barriers (RFBs) near the 3′ end of the rRNA transcriptional unit are a conserved feature of ribosomal DNA (rDNA) replication in eukaryotes. In the mouse, in vivo studies indicate that the cis-acting Sal boxes required for rRNA transcription termination are also involved in replication fork blockage. On the contrary, in the budding yeast Saccharomyces cerevisiae, the rRNA transcription termination factors are not required for RFBs. Here we characterized the rDNA RFBs in the fission yeast Schizosaccharomyces pombe. S. pombe rDNA contains three closely spaced polar replication barriers named RFB1, RFB2, and RFB3 in the 3′ to 5′ order. The transcription termination protein reb1 and its two binding sites, present at the 3′ end of the coding region, were required for fork arrest at RFB2 and RFB3 in vivo. On the other hand, fork arrest at the strongest RFB1 barrier was independent of the above transcription termination factors. Therefore, RFB2 and RFB3 resemble the barriers present in the mouse rDNA, whereas RFB1 is similar to the budding yeast RFBs. These results suggest that during evolution, cis- and trans-acting factors required for rRNA transcription termination became involved in replication fork blockage also. S. pombe is suggested to be a transitional species in which both mechanisms coexist.
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Shornikov, Aleksander, Ha Tran, Jennifer Macias, et al. "Structure of the Bacillus anthracis dTDP-L-rhamnose-biosynthetic enzyme dTDP-4-dehydrorhamnose 3,5-epimerase (RfbC)." Acta Crystallographica Section F Structural Biology Communications 73, no. 12 (2017): 664–71. http://dx.doi.org/10.1107/s2053230x17015849.
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The exosporium layer of Bacillus anthracis spores is rich in L-rhamnose, a common bacterial cell-wall component, which often contributes to the virulence of pathogens by increasing their adherence and immune evasion. The biosynthetic pathway used to form the activated L-rhamnose donor dTDP-L-rhamnose consists of four enzymes (RfbA, RfbB, RfbC and RfbD) and is an attractive drug target because there are no homologs in mammals. It was found that co-purifying and screening RfbC (dTDP-6-deoxy-D-xylo-4-hexulose 3,5-epimerase) from B. anthracis in the presence of the other three B. anthracis enzymes of the biosynthetic pathway yielded crystals that were suitable for data collection. RfbC crystallized as a dimer and its structure was determined at 1.63 Å resolution. Two different ligands were bound in the protein structure: pyrophosphate in the active site of one monomer and dTDP in the other monomer. A structural comparison with RfbC homologs showed that the key active-site residues are conserved across kingdoms.
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Ilina, IE. "Analysis of the activities of science foundations, which provide support for fundamental research in Russia." Science. Innovation. Education 10, no. 2 (2015): 179–203. https://doi.org/10.5281/zenodo.3786511.
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This article presents the results of the scientiic analysis of the foundations, which provide support to basic research and development, to be used in the development of proposals to improve their effectiveness. The object of the research is the system of science support foundations for basic research and development in Russia, which includes the Russian Science Foundation (RSF), Russian Foundation for Basic Research (RFBR), Russian Foundation for Humanities (RFH). Among the science publications indexed in WoS 40 % were supported by the science foundations (RSF – 2.8 %, RFBR – 38.2 %, RFH – 0.13 %) and the share of science foundations in the total budget inancing is about 20 %. RSF provides support for major research projects, and RFBR and RFH – mostly for small projects, not taking into account targeted competitions. Based on the analysis of foreign experience it can be stated that the system of tools to support fundamental research should be expanded in the part concerning the development of human capital (support program for postdocs), the commercialization of the results of basic research and others. The demand rating demonstrates the need for the larger funding of RFBR and RFH research projects with an average grant sum not exceeding 1 million rubles. Contests with relatively small size of the grant (up to 1 million rubles) do not attract a suficient number of researchers and use the necessary equipment for scientiic research; amount of the grant over 10 million rubles is expected to support the major competitions of scientiic laboratories and complex research programs that involve substantial scientiic reserve. The legal base used for regulation of relations arising in the provision of grant support of scientiic research and development require improvement.
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Mejía-Ramírez, Eva, Alicia Sánchez-Gorostiaga, Dora B. Krimer, Jorge B. Schvartzman, and Pablo Hernández. "The Mating Type Switch-Activating Protein Sap1 Is Required for Replication Fork Arrest at the rRNA Genes of Fission Yeast." Molecular and Cellular Biology 25, no. 19 (2005): 8755–61. http://dx.doi.org/10.1128/mcb.25.19.8755-8761.2005.
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ABSTRACT Schizosaccharomyces pombe rRNA genes contain three replication fork barriers (RFB1-3) located in the nontranscribed spacer. RFB2 and RFB3 require binding of the transcription terminator factor Reb1p to two identical recognition sequences that colocalize with these barriers. RFB1, which is the strongest of the three barriers, functions in a Reb1p-independent manner, and cognate DNA-binding proteins for this barrier have not been identified yet. Here we functionally define RFB1 within a 78-bp sequence located near the 3′ end of the rRNA coding region. A protein that specifically binds to this sequence was purified by affinity chromatography and identified as Sap1p by mass spectrometry. Specific binding to RFB1 was confirmed by using Sap1p expressed in Escherichia coli. Sap1p is essential for viability and is required for efficient mating-type switching. Mutations in RFB1 that precluded formation of the Sap1p-RFB1 complex systematically abolished replication barrier function, indicating that Sap1p is required for replication fork blockage at RFB1.
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Zaboleeva-Zotova, Alla. "Work of the Regional Expert Councils of the RFBR." Vestnik RFFI 3, no. 99 (2018): 28–33. http://dx.doi.org/10.22204/2410-4639-2018-099-03-28-33.
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Fomin, Vasiliy, and Yevgeniy Ivanov. "Experience with RFBR Regional Contests Holding in Novosibirsk Oblast." Vestnik RFFI 3, no. 99 (2018): 54–56. http://dx.doi.org/10.22204/2410-4639-2018-099-03-54-56.
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Kholopova, E. N. "Comprehensive characterization of biological terrorism." Legal Science in China and Russia, no. 4 (September 16, 2021): 180–84. http://dx.doi.org/10.17803/2587-9723.2021.4.180-184.
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. The article considers the complex characterization of biological terrorism as a special dangerous phenomenon, a threat to the national security of states, a crime of an international nature, a destructive mechanism that affects the change and reformatting of public relations. The complex characteristic integrates knowledge from many branches of science, includes the following elements: criminal law, criminology, criminology, and others, which are interrelated and determine measures to ensure the national security of states in the event of possible unauthorized use of biological agents. The study was supported by the Russian Foundation for Basic Research in the framework of the project “Ethical and Legal Principles of Genomic Research: Limits of interference in human rights”, RFBR project No. 18-29-14015/20.The study was supported by the Russian Foundation for Basic Research in the framework of the project “Ethical and Legal Principles of Genomic Research: Limits of interference in human rights”, RFBR project No. 18-29-14015/20.
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Frolova, O. V., and E. E. Lyakso. "Manifestation of the emotional states of children, brought up in family and orphanage, and their recognition by adults." Experimental Psychology (Russia) 10, no. 1 (2017): 109–28. http://dx.doi.org/10.17759/exppsy.2017100108.
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A comparative study of the manifestations of the emotional state in vocalizations, speech, and facial expression of children during the first three years of life, healthy (n = 30) and with neurological disorders (n = 20), brought up at family and children brought up in orphanage (n = 26) was conducted. The ability of recognition the different emotional states of children by two groups of adults (experts with professional experience working with children and adults who do not have children) were shown. The common pattern of recognition of the child’s emotional state was found: the best recognition of the state of discomfort on the basis of sound signals, and calm state and the joy on the basis of face expression. The accuracy of child’s emotional state recognition by adults increased with child age. Adults more likely recognized the emotional state of healthy typically developing children; the worst recognition was found for children from orphanage. This work was supported by grants: RFHR N 13-06-00041а, N 17-06- 00503а, RFBR N 16-06-00024а, N 15-06-07852a.
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Lavrischeva, Ekaterina Mikhailovna, and Alexander Konstantinovich Petrenko. "Modeling of operational, software and technical systems in RFBR projects." Proceedings of the Institute for System Programming of the RAS 33, no. 6 (2021): 265–80. http://dx.doi.org/10.15514/ispras-2021-33(6)-19.
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A wide range of issues of theory and practice in the development of large-scale software and hybrid software intensive systems, including operating systems, is considered. Issues of configuration management, modeling and verification of such systems, construction of ontological models of subject areas related to application and system software are touched upon. Such multilateral consideration is necessary to ensure reliability, security and elastic development during the multi-year period of operation of infrastructural and mission-critical systems. The paper is based on the materials of studies carried out within the two RFBR projects. In addition to recent results, the authors pay attention to the history of the development of research in the relevant areas in the Soviet Union.
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Rumyantsev, Maksim, and Irina Panteleeva. "RFBR and Krasnoyarsk Krai Government Cooperation Experience in 2016–2018." Vestnik RFFI 3, no. 99 (2018): 49–53. http://dx.doi.org/10.22204/2410-4639-2018-099-03-49-53.
Full textDissertations / Theses on the topic "RFBR"
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Macpherson, Debbie Freda. "Characterization of the rfb region of Shigella flexneri /." Title page, abstract and contents only, 1995. http://web4.library.adelaide.edu.au/theses/09PH/09phm172.pdf.
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Andersson, Tove, and Viktoria Persson. "Fastighetsbranschens val av redovisningsregelverk – RFR 2 eller K3?" Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-10403.
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Svenska bolag har i vissa fall möjlighet att välja mellan olika redovisningsregelverk. För större bolag står valet ofta mellan RFR 2 och K3. RFR 2 innehåller regler ifrån det internationella regelverket IFRS med anpassning till svensk lagstiftning och redovisnings-praxis. För små och medelstora bolag finns regelverket IFRS for SME vilket i Sverige motsvaras av K3. Innan införandet av K3 år 2014 gav Bokföringsnämnden ut en remiss vilken blev omdiskuterad och kritiserad av framförallt bolag i fastighetsbranschen. Remissvaren visade på en stark motvilja till att tillämpa regelverket K3. År 2014 stod fastighetsbranschen inför valet mellan regelverken. Denna studie avser att undersöka vilka faktorer som är avgörande i fastighetsbolags val av redovisningsregelverk samt vilket regelverk bolagen har valt efter år 2014. För att uppfylla studiens syfte har en flermetodsforskning gjorts. Den första delen av studien består av intervjuer vilka har bildat ett mönster som blivit grunden till vår hypotes. Hypotesen har sedan testats i studiens andra del genom en innehållsanalys av årsredovisningar för att se om hypotesen kan sägas gälla för hela fastighetsbranschen.Vårt resultat av intervjuerna visar att komponentavskrivning är den största avgörande faktorn i valet mellan RFR 2 och K3. De intervjuade bolagen redovisar alla enligt RFR 2 och är negativt inställda till komponentavskrivning. Utifrån detta har hypotesen att svenska större fastighetsbolag väljer att redovisa enligt RFR 2 och att dessa väljer bort komponent-avskrivning formulerats. Genom innehållsanalysen kan vi med hjälp av hypotesprövningen se att majoriteten av undersökta bolag väljer bort K3 och istället väljer att redovisa enligt RFR 2 utan att tillämpa komponentavskrivning. Vi menar att detta visar på att vår hypotes med stor sannolikhet är korrekt och att den kan sägas gälla för alla större fastighetsbolag i Sverige.<br>Swedish enterprises have in some cases the ability to choose among different accounting regulations. For major companies, the choice is often between RFR 2 and K3. RFR 2 contains the regulations from IFRS with adaption to Swedish legislation and Swedish GAAP. For small and medium-sized enterprises there is the regulation IFRS for SME which in Sweden corresponds to K3. Before the introduction of K3 in 2014, the Swedish Accounting Standard Board issued a referral that was debated and criticized, mostly by real estate companies. The referral responses were strongly critical to the application of K3. This study aims to examine what factors are crucial for real estate companies in the choice between different accounting regulations and what regulation real estate companies have chosen after 2014. To fulfill the purpose of the study a mixed methods research was made. The first part of the study constitutes of interviews from which we could see a pattern that became the foundation of our hypothesis. In the second part of the study, the hypothesis was tested thorough a content analysis of annual reports in order to examine if the hypothesis can be said to be applicable to the entire real estate industry.The result of the interviews shows that component depreciation is the major crucial factor in the choice between RFR 2 and K3. All interviewed companies present their financial reports in accordance with RFR 2 and have a negative attitude to component depreciation for the real estate industry. Based on this, the hypothesis that major Swedish real estate companies choose to report in accordance with RFR 2 and that these companies deselect component depreciation was formulated. Through the content analysis in which we tested the hypothesis we could see that the majority of surveyed companies deselect K3 and instead choose to report accordingly with RFR 2 without practicing component depreciation. We consider this to prove the hypothesis with high probability to be correct and applicable to all major real estate companies.This thesis is hereinafter written in Swedish.
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Dennerlund, Daniella, and Michaela Gulldén. "Intäktsredovisning : En jämförande studie mellan regelverken RFR 2 och K3." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-14383.
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Intäktsredovisning är av stor vikt för företag och bedöms i de flesta fall vara en av de största bokföringsposterna. Olika redovisningsmetoder kan ge upphov till olika utfall vilket kan påverka de intressenter som företaget interagerar med. Sedan den 1 januari 2018 har en ny redovisningsstandard för intäktsredovisning trätt i kraft - IFRS 15. Den nya standarden har utvecklats av IASB i ett led för att uppnå konvergens genom en enda uppsättning av redovisningsstandarder internationellt. För noterade företag inom EU är det obligatoriskt att upprätta koncernredovisning i enlighet med IFRS. Ur ett svenskt perspektiv kommer således noterade koncerner att påverkas av den nya intäktsstandarden. För moderbolagen i noterade koncerner blir utfallet samma eftersom dessa företag måste tillämpa regelverket RFR 2 för redovisning. RFR 2 följer IFRS, men med anpassning för ÅRL och dess upplysningskrav. För dotterbolagen i noterade koncerner finns dock möjlighet att välja mellan regelverken RFR 2 och K3 vid upprättande av den finansiella rapporteringen. K3 är utvecklat av BFN och följer enbart de upplysningskrav som följer av ÅRL. Syftet med studien är att redogöra för hur intäktsredovisningen och utfallen skiljer sig åt vid tillämpning av K3 och RFR 2. Vidare syftar studien till att undersöka hur de olika tillämpningarna påverkar nyckeltal, beskattning och utdelningsmöjligheter ur ett intressentperspektiv. För att uppnå syftet har tre typfall konstruerats som berör entreprenadavtal, tjänsteuppdrag och försäljning av varor. Typfallen har analyserats genom att tillämpa respektive regelverk avseende recognition av intäkter, nyckeltal, inkomstskatt och utdelningsmöjligheter med hjälp av en modifierad intressentmodell. Den metod som tillämpats för studien är en kvalitativ innehållsanalys av abduktiv karaktär. Typfallens utfall ger slutsatsen att recognition av intäkter möjliggörs vid ett tidigare stadie vid tillämpning av RFR 2 och den nya intäktsstandarden IFRS 15 avseende försäljning av varor. Vid entreprenadavtal ges dock en senareläggning av recognition i jämförelse med K3 och vid tjänsteuppdrag görs ingen åtskillnad mellan regelverken. Vår slutsats är vidare att dessa skillnader även ger effekt på både nyckeltal, inkomstskatt att betala och utdelningsmöjligheter.<br>Revenue recognition is of great importance to companies and is, in most cases, considered to be one of the largest accounting posts. Different accounting methods can give rise to different outcomes, which may affect the stakeholders that the company interacts with. Since January 1, 2018, a new accounting standard for revenue recognition is effective - IFRS 15. The new standard has been developed by the IASB as a step to achieve convergence through a single set of accounting standards internationally. For listed companies within the EU, it is mandatory to prepare consolidated accounts in accordance with IFRS. Thus, from a Swedish perspective, listed groups will be affected by the new revenue standard. For parent companies in listed groups, the outcome will be the same as these companies must apply the RFR 2 regulatory framework. RFR 2 complies with IFRS, but with adaptation for ÅRL and its disclosure requirements. However, for subsidiaries in listed groups there is the option to choose between the RFR 2 and K3 regulations when preparing the financial reporting. K3 is developed by BFN and only complies with the disclosure requirements that follow from ÅRL. The purpose of the study is to explain how the income statement and outcomes differ when applying K3 and RFR 2. Furthermore, the study aims at investigating how the various applications affect key performance indicators, taxation and dividend opportunities from an interest-rate perspective. To achieve this objective, three types of cases have been designed concerning contractual contracts, service assignments and sales of goods. The cases have been analyzed by applying the respective rules regarding recognition of revenues, key performance indicators, income tax and dividend opportunities using a modified stakeholder model. The method used for the study is a qualitative content analysis of abductive nature. The outcome of the cases gives rise to the conclusion that recognition of revenue is possible at an earlier stage when applying RFR 2 and the new revenue standard IFRS 15 regarding the sale of goods. However, in the case of a contractual contract, a retrenchment of recognition is given in comparison with K3 and in the case of service assignments, no distinction is made between the rules. Our conclusion is further that these differences also affect both key performance indicators, income tax to pay and dividend opportunities.
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Charyton, Martyna. "Ion exchange coatings for porous separator membranes in RFB applications." Electronic Thesis or Diss., Université de Lorraine, 2021. http://www.theses.fr/2021LORR0266.
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Cette étude s'est concentrée sur la fabrication d'une membrane échangeuse d'anions composite À partir d'une étude de la littérature sur différents types de membranes échangeuses d'ions (IEM), nous avons pu conclure qu’à la fois la structure chimique de la membrane ainsi que son processus de fabrication affectent leurs propriétés de transport ionique. Une structure composite hiérarchique de la membrane a alors été considérée comme avantageuse par rapport à la membrane dense et autoportée. Les membrane présentées se composent d'un substrat poreux en poly(chlorure de vinyle)-silice et d'une couche d'ionomère appliquée dessus. Cette membrane composite est conçue pour que le substrat assure la stabilité dimensionnelle et limite la quantité de matériau échangeur d'anions nécessaire. La couche échangeuse d'ions a été appliquée sur le substrat poreux à l'aide d'une technique de revêtement par lame et de durcissement aux UV qui peuvent être facilement adoptée dans un processus rouleau-à-rouleau. Tout d'abord, la couche échangeuse d'ions a été fabriquée par immobilisation d'un polymère hydrosoluble – poly(vinylpyrrolidone) (PVP) dans une matrice d'acrylamides et de résine acrylique. Tous les produits chimiques utilisés sont des réactifs industriels de base. De plus, faire varier la teneur en PVP de 6% en poids jusqu'à 16% permet de contrôler les propriétés de transport d'ions de la membrane. Les membranes avec des teneurs inférieures en PVP gonflent moins en milieu aqueux et présentent une perméabilité aux cations conforme à une membrane commercial (FAP 450) mais pour une conductivité ionique plus faible. Les tests de performance effectués pour un système de batterie à flux redox tout vanadium de référence (VRFB) démontrent que les membranes à base de PVP peuvent atteindre une efficacité énergétique (EE) comparable à celle d'une membrane de référence commerciale (74,7% contre 73,0% pour FAP 450 et 75,0% pour Nafion N115). Cependant, une dégradation oxydative a été observée dans un test de stabilité ex-situ. Ainsi, l'étape suivante a été d'utiliser un ionomère pouvant également servir d'agent de réticulation, stable dans l'environnement de l'électrolyte de vanadium. Le vinylimidazolium poly(oxyde de phénylène) (VIMPPO) a été synthétisé. Le VIMPPO seul durci aux UV était trop densément réticulé et présentait une résistivité spécifique élevée. Pour diminuer la résistivité de la membrane, le VIMPPO a été utilisé en combinaison avec des monomères d'acrylamide. L'étude en batterie VRFB a montré une amélioration des performances de la membrane composite par rapport aux membranes à base de PVP. Une membrane avec 15 wt.% de VIMPPO dans la couche de revêtement a permis une efficacité énergétique élevée - 75,1% pendant les expériences de cyclage VRFB et une rétention de capacité conforme aux résultats des membranes commerciales. Néanmoins, quelques indices de dégradation oxydative ont encore été observés. Suite à l'étude prometteuse sur le VIMPPO, la génération suivante de membranes composites a été fabriquée en utilisant VIMPPO sans acrylamides afin de garantir une bonne stabilité chimique. Pour éviter une densité excessive après réticulation, le VIMPPO a été formulé avec des monomères durcissables aux UV avec des groupes ammonium quaternaire. Ces monomères peuvent former des ponts moléculaires d'espacement entre les chaînes de l’ionomère conduisant à sa structure desserrée. La membrane fabriquée à l'aide de chlorure de (vinylbenzyl)triméthylammonium a permis d'atteindre des performances considérablement améliorées par rapport aux membranes commerciales montrant une efficacité énergétique plus élevée 77,4%. De plus, la stabilité de ce type de membranes était meilleure que celle des membranes précédemment fabriquées, permettant de réaliser des expériences de cyclage à long terme au cours desquelles les membranes présentaient des performances stables<br>This study was focused on the fabrication of a composite anion exchange membrane in an industrially oriented process. From a literature study on different types of ion exchange membranes (IEMs), it can be concluded that both the chemical structure of the membrane as well as their fabrication process affect their ionic-transport properties. A hierarchical, composite structure of the membrane was considered as advantageous over the dense, self-supported membrane. The presented membrane consists of a porous poly(vinyl chloride) (PVC)-silica substrate (600 µm) and a layer of ionomer (20 – 40 µm) applied on top of it. It is designed so that the substrate ensures dimensional stability and limits the amount of anion exchange material needed, allowing for a lower cost of fabrication. The ion-exchange layer was applied on the porous substrate using blade-coating technique and UV-curing which can be easily adopted in a large-scale, roll-to-roll process. Three different approaches are described in the corresponding chapters. Firstly, the ion exchange layer was fabricated by immobilization of a water-soluble polymer – poly(vinyl pyrrolidone) (PVP) in a matric of acrylamides and acrylic resin. All of the used chemicals are commodity reagents, which can be seen as an economic advantage of such coatings over the commercial IEMs. Moreover, varying the content of PVP from 6 wt.% up to 16% allows controlling the ion transport properties of the membrane. Membranes with lower contents of PVP swell less in aqueous media and exhibit permeability to cations in line with the commercial AEM (FAP 450) but with a lower ion conductivity. The performance tests carried out for a benchmark All-Vanadium Redox Flow Battery system (VRFB) demonstrate that PVP-based membranes can reach comparable energy efficiency (EE) to the one of a commercial, benchmark membrane (74.7% versus 73.0% for FAP 450 and 75.0% for Nafion® N115). However, oxidative degradation was observed in an ex-situ stability test. Thus, the next step was to use an ionomer that can also serve as a crosslinking agent, stable in the environment of the vanadium electrolyte. Vinylimidazolium poly(phenylene oxide) (VIMPPO) was synthesized with 50 % of the degree of functionalization. Such ionomer exhibited high ion exchange capacity: 2.4 mmol g-1. In parallel, UV-cured alone VIMPPO was too densely crosslinked and demonstrated high area-specific resistivity. To decrease the resistivity of the membrane, VIMPPO was used in combination with acrylamide monomers. This allowed to decrease the content of the synthesized ionomer. VRFB cycling study showed an improvement of the composite membrane performance in comparison to the PVP-based AEMs. A membrane with 15 wt. % of VIMPPO in the coating layer allowed for high energy efficiency – 75.1 % (at 80 mA cm-2) during the VRFB cycling experiments and capacity retention in line with the results of the commercial IEMs. Nevertheless, some indications of oxidative degradation were still observed. Following the promising study on the VIMPPO, the next generation of the composite membranes was fabricated using VIMPPO without acrylamides in order to secure chemical stability. To prevent excessive density of the crosslinking, VIMPPO was formulated with UV-curable monomers with quaternary ammonium groups. Those monomers can form spacing molecular bridges between the chains of the ionomer leading to its loosened structure. The membrane fabricated using (vinylbenzyl)trimethylammonium chloride allowed to reach significantly enhanced performance in comparison to the commercial IEMs showing higher energy efficiency (77.4 %) and lower capacity decay than in the case of FAP 450 or Nafion® N115. Furthermore, the stability of this type of membranes was better than previously fabricated membranes, allowing to perform long-term cycling experiments (75 cycles at 50 mA cm-2) during which the membranes exhibited stable performance
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Andersson, Josefsson Nina, and Jessika Sjörén. "Intäktsredovisning : En jämförande studie mellan RFR 2/IFRS 15 och K3." Thesis, Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-36938.
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Intäkter är en väsentlig del av redovisningen och används för att fastställa de finansiella resultaten. Det är även ett betydelsefullt mått för intressenter som använder intäktsredovisningen för att bedöma företags finansiella prestation. År 2002 påbörjade IASB ett projekt för att utveckla en ny internationell intäktsstandard. Anledningen till detta var att öka jämförbarheten mellan olika företag och länder samt att utveckla ett mer konsekvent ramverk för intäktsredovisning. Svenska onoterade företag som klassificeras som större företag ska tillämpa det svenska regelverket K3, men har även möjlighet att följa det internationella regelverket IFRS genom att tillämpa den svenska rekommendationen RFR 2. Syftet med denna studie är att undersöka om skillnader uppstår mellan regelverken RFR 2/IFRS 15 och K3 vid redovisning av intäkter när hänsyn tas till inkomstbeskattning, utdelningsmöjligheter och nyckeltal. Syftet i studien är även att visa vilket regelverk som är mer fördelaktigt ur ett intressentperspektiv. Intressenterna som avses är användarna av finansiella rapporter vilka nämns i IASBs föreställningsram. För att uppnå syftet har tre typfall konstruerats med utgångspunkt i tre olika branscher som förväntas påverkas av den nya intäktsstandarden. Typfallen har därefter analyserats utifrån tillämpning av regelverken RFR 2/IFRS 15 och K3. Metoden som tillämpas i denna studie är av abduktiv karaktär och inom ramen för kvalitativ forskning. Resultatet av studien visar att det förekommer skillnader mellan RFR 2/IFRS 15 och K3. I typfallen uppstår skillnader i tidpunkten och fördelningen vid redovisning av intäkter vilket får effekter på inkomstbeskattning utdelning och nyckeltal. Det är dock svårt att utifrån dessa typfall och faktorer konstatera vilket regelverk som är mer fördelaktigt ur ett intressentperspektiv. När hänsyn tas till att RFR 2/IFRS 15 är mer omfattande och detaljrik än K3 kan däremot RFR 2/IFRS 15 anses vara det regelverk som är mer gynnsamt för intressenterna av den anledningen att det förser intressenterna med mer användbar och utförlig information.<br>Revenue recognition is an essential part of accounting theory and is used for determining financial performance. It is also a meaningful measure for stakeholders that use revenue recognition to estimate companies’ financial performance. In 2002 the IASB started a project to develop a new international revenue recognition standard. The reason for this was to increase the comparability across companies and countries as well as develop a more consistent framework for revenue recognition. Unlisted Swedish companies which classifies as larger companies should apply the Swedish regulation K3, but they also have the opportunity to practise the international IFRS regulation by applying the Swedish recommendation RFR 2. The purpose of this study is to examine possible differences that may arise between the revenue recognition of RFR 2/IFRS 15 and K3 regarding income tax, dividends and financial ratios. The study will also show which regulation is most beneficial from a stakeholder perspective. The stakeholders referred to are the users of the financial statements in IASB’s conceptual framework. In order to achieve the purpose of this study, three hypothetical examples have been designed based on three different industries that are expected to be the most affected of the new revenue recognition standard. The hypothetical examples have then been analyzed based on the application of RFR 2/IFRS 15 and K3. The method for this study is an abductive character and within the frames of qualitative research. The findings of this study indicate that differences appear between RFR 2/IFRS 15 and K3. The hypothetical examples show that differences occur in the timing and allocation of revenue recognition which have an effect on income tax, dividends and financial ratios. Even though differences occur it is difficult to conclude which regulation is the most beneficial from a stakeholder perspective, based on these hypothetical examples and elements. However, considering RFR 2/IFRS 15 being more comprehensive and detailed than K3, RFR 2/IFRS 15 may be considered more beneficial to stakeholders as it provides stakeholders with more useful and extensive information.
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Bardh, Adam. "Intäktsredovisning - En jämförande studie mellan RFR 2/IFRS 15 och K3." Thesis, Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-42649.
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One of the most fundamental issues in the accounting area is when an income is to be reported.Depending on the time at which an income is reported, the income can have a significant rolefor what a company's financial reports will look like. In 2002, the IASB and FASB agreed tojointly develop a common international revenue standard. The aim of the collaboration was todevelop a more robust and consistent framework, in order to increase comparability in revenuerecognition between different companies, markets and countries. Basically, all Swedishunlisted companies that are classified as larger companies must prepare their accounts inaccordance with the Swedish regulations K3. However, Swedish major unlisted companies canvoluntarily choose to apply the international accounting standard IFRS by applying theSwedish recommendation RFR 2.The purpose of this study is to investigate and account for the similarities and differences thatarise in the income statement for Swedish unlisted companies through the voluntary applicationof the international standard RFR 2/IFRS 15 versus the Swedish counterpart in the regulatoryframework K3. By applying three self-constructed typing cases, the study aims to clarify thesimilarities and differences that arise between income recognition according to RFR 2/IFRS 15versus K3 with regard to income taxation, dividend possibilities and key figures linked toprofitability and capital structure.The results of the study show that there are both similarities and differences between the RFR2/IFRS 15 and K3 regulations. In the three typical cases, differences arise between the timewhen the income is to be reported and the amounts to which it is accounted for at eachindividual time. This, in turn, means that differences arise with regard to income taxation,dividend opportunities and key figures linked to profitability and capital structure. However,based on the three types of cases that have been constructed, it is not possible to identify whichregulations are most advantageous for the individual company. When the amount ofinformation that the two regulations require the company to provide and the scope of theregulations are taken into account, income reporting in accordance with RFR 2/IFRS 15 can beconsidered more favorable to the company's stakeholders, since more detailed and usefulinformation must be provided in accordance with these regulations.<br>En av de mest fundamentala frågorna inom redovisningsområdet är när en intäkt ska redovisas.Beroende vid vilken tidpunkt som en intäkt redovisas så kan intäkten ha en betydande roll förhur ett företags finansiella rapporter kommer att se ut. Under 2002 kom IASB och FASBöverens om att tillsammans utveckla en gemensam internationell intäktsstandard. Målet medsamarbetet var att utveckla ett mer robust och konsekvent ramverk, för att öka jämförbarheteninom intäktsredovisningen mellan olika företag, marknader och länder. I grund och botten skaalla svenska onoterade företag som klassificeras som större företag upprätta sin redovisningenligt det svenska regelverket K3. Svenska större onoterade företag kan emellertid frivilligtvälja att tillämpa den internationella redovisningsstandarden IFRS genom att tillämpa densvenska rekommendationen RFR 2.Syftet med denna studien är att undersöka och redogöra för vilka likheter och skillnader somuppstår vid intäktsredovisningen för svenska onoterade företag genom frivillig tillämpning avden internationella standarden RFR 2/IFRS 15 kontra den svenska motsvarigheten i regelverketK3. Genom tillämpning av tre egenkonstruerade typfall så syftar studien till att tydliggöra vilkalikheter och skillnader som uppstår mellan intäktsredovisning enligt RFR 2/IFRS 15 kontra K3med hänseende till inkomstbeskattning, utdelningsmöjligheter och nyckeltal kopplade tillräntabilitet och kapitalstruktur.Resultatet av studien visar att det existerar både likheter och skillnader mellan regelverken RFR2/IFRS 15 och K3. I de tre typfallen uppstår skillnader mellan tidpunkten då intäkterna skaredovisas och till vilka belopp de ska redovisas till vid varje enskild tidpunkt. Detta medför isin tur att skillnader uppstår med hänseende till inkomstbeskattning, utdelningsmöjligheter ochnyckeltal kopplade till räntabilitet och kapitalstruktur. Utifrån de tre typfall som harkonstruerats så går det dock inte att identifiera vilket regelverk som är mest fördelaktigt för detenskilda företaget. När den mängd information som de båda regelverken kräver att detredovisande företaget ska lämna och regelverkens omfattning tas i beaktning, så kanintäktsredovisning enligt RFR 2/IFRS 15 anses som mer gynnsamt för företagets intressenter,då mer utförlig och användbar information måste lämnas enligt detta regelverk.
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Hasani, Valentina, and Johan Jarnvik. "Intäktsredovisning : En jämförande studie mellan RFR 2/IFRS 15 och K3." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-23871.
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Intäktsredovisning har länge varit ett omdebatterat problemområde inom redovisning. Under 1990- och 2000-talet utspelades redovisningsskandaler inom intäktsredovisning vilket startade utvecklingen av en ny internationell intäktsstandard. Den nya intäktsstandarden, IFRS 15 Intäkter från avtal med kunder, antogs år 2014 av både IASB och FASB. Syftet med IFRS 15 var att skapa en allt mer jämförbar och transparent finansiell rapportering. Företag har därmed möjlighet att tillämpa regelverket K3 alternativ intäktsstandarden IFRS 15 genom Rådet för finansiell rapporterings rekommendation RFR 2. Standarden IFRS 15 trädde i kraft den 1 januari 2018.Syftet med studien är att undersöka ifall det förekommer skillnader mellan regelverken RFR2/IFRS 15 och K3 vid intäktsredovisning avseende informationsvärde, särskilda nyckeltal och utdelningsmöjligheter. Vidare utreds vilket regelverk som är mest fördelaktigt utifrån ett intressentperspektiv och borgenärsperspektiv. För att uppnå studiens syfte har tre typfall konstruerats som berör entreprenadbranschen, fastighetsbranschen och IT branschen. Metoden som tillämpas i studien är en kvalitativ innehållsanalys med en abduktivforskningsansats. Resultatet av typfallen visar att det förekommer en viss skillnad mellan regelverken RFR 2/IFRS 15 och K3 men att i majoriteten av våra typfall sker redovisningen av intäkterna på samma sätt. I typfall 1 uppstår det skillnader i tidpunkten och fördelningen vid redovisning av intäkter vilket får effekter på nyckeltal och utdelning. Syftet med studien är att jämföra regelverken och se om något av dessa är mer fördelaktigt än det andra. Slutsatsen är att det finns för och nackdelar med båda regelverken och det är svårt att utifrån dessa typfall konstatera att det ena regelverket skulle vara mer fördelaktigt än det andra, det är helt situationsbaserat. Utifrån ett borgenärsperspektiv kan vi inte heller dra någon slutsats att något av regelverken skulle vara mer gynnsamt för denna intressentgrupp utifrån våra typfall. För att kunna dra ännu mer betydelsefulla slutsatser behöver man jämföra dessa regelverk över fler typfall av en större variation.<br>Revenue accounting has long been a debated issue in accounting. During the 1990s and 2000s accounting scandals in revenue accounting were played out, this led to the development of anew international revenue recognition standard. This new revenue recognition standard called IFRS 15 Revenue from contracts with customers was approved in 2014 by both IASB and FASB Board. The purpose of IFRS 15 is to create an increasingly comparable and transparent financial reporting. Companies can choose between the regulation K3 alternative the standard IFRS 15 by applying the recommendation RFR 2. The revenue standard IFRS 15 entered into force on January 1, 2018.The purpose of this study is to investigate if there are differences between RFR 2/ IFRS 15 and K3 in revenue recognition relating to information value, special key figures and dividend opportunities. Furthermore, this study will investigate and show which regulation is most beneficial from a stakeholder and creditor perspective. To achieve the purpose of this study, three hypothetical cases have been designed based on three different industries. The methodology for this study is a qualitative content analysis with a abductive approach. The result from our three hypothetical cases indicate that there are some difference between the standards RFR 2/ IFRS 15 and K3 but in the majority of our cases they recognize the revenue in the same way. In hypothetical case 1 there are a difference in when and how the revenue is allocated, which has an effect on financial ratios and dividens. The purpose of the study is to compare the two different standards and examine if one is more beneficial than the other. The conclusion is that there are both pros and cons with both regulations, therefore it is difficult to conclude which regulation is the most beneficial. Neither from a creditors perspective can we make the conclusion that one of the standards are more favorable based on our hypothetical cases for these group of interests. To be able to draw more precise conclusions we have to compare more cases with greater variation.
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Wong, Wai Yin. "The suitability of a rotating fluidised bed (RFB) for incineration and gasification." Thesis, University of Sheffield, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.370081.
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Trajanovska, Emilija, and Josefin Sande. "Finansiella tillgångar : en komparativ studie av K3 och RFR 2/IFRS 9." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-14381.
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I början av 2018 började den nya standarden IFRS 9, framtagen av IASB, gälla. Standarden ersätter den tidigare IAS 39 som behandlar finansiella instrument och är framtagen efter den stora finanskrisen under 2000-talet. I samband med implementeringen av IFRS 9 kan ett företags klassificerings, omklassificerings, redovisning och värdering samt nedskrivning av finansiella tillgångar påverkas annorlunda. Till följd av detta kommer det uppstå större skillnader mellan det svenska regelverket K3, som grundats på IFRS, och den nya standarden i IFRS beträffande finansiella tillgångar. Studien är en komparativ analys med typfall där tre fiktiva företag jämförs för att se vilka skillnader som finns mellan K3 och RFR 2/IFRS i hanteringen av finansiella tillgångar. De delar som belyses i studien är klassificering, omklassificering, redovisning och värdering samt nedskrivning. Skillnaderna som uppstår analyseras främst ur ett modifierat intressentperspektivmed inslag av positiv redovisningsteori och möjligheter till utdelning för investerare. Analysen i studien utgår till stor del från de kvalitativa egenskaperna som anges i IASB:s föreställningsram och i Bokföringsnämndens (BFN) vägledning för K3. De kvalitativa egenskaperna analyseras utifrån ett modifierat intressentperspektiv med investerare och företagsledare i fokus. Investerare har ett ekonomiskt intresse i företag och efterfrågarekonomisk information från företag som kan påverka deras prognoser och beslutstagande. Företagsledare använder den ekonomiska informationen för att kunna fatta viktiga beslut iföretaget. Det är även viktigt för företagsledaren att se om ett av regelverken har en större positiv effekt på redovisningen och därför är att föredra. Studiens syfte är att belysa de mest väsentliga skillnaderna angående finansiella tillgångar och deras förfarande och hur dessa skillnader påverkar investerare och företagsledare samtutdelningsmöjligheterna i ett företag. En redogörelse av de båda redovisningsstandarderna görs i början av studien för en lättare läsförståelse och för att ge läsaren en förståelse av de bådaregelverken. Analysen gällande de kvalitativa egenskaperna utifrån intressentteorin hjälper till att belysa de mest signifikanta skillnaderna mellan K3 och RFR 2/IFRS 9.Resultatet från studien visar att skillnaderna mellan regelverken främst är redovisningsteknisk i hur den finansiella informationen presenteras. Samtidigt som den största skillnaden mellanK3 och RFR 2/IFRS 9 gällande nedskrivningar inte har någon effekt på ekonomin i företaget på lång sikt. Slutsatserna från studien är att ett företag som väljer att tillämpa RFR 2/IFRS framför K3 kommer en del av de kvalitativa egenskaperna stärkas sett ur studiens intressentperspektiv. Väljer ett företag istället att tillämpa K3 kommer deras utdelningsmöjligheter upplevas starkare i ett tidigare skede på grund av periodiseringseffekterna. Vidare har studien praktiskt bidragit till att visa hur företag i praktiken kan tillämpa standarderna K3 och RFR 2/IFRS 9. Detta hjälper ett företag att välja vilken standard de ska välja när de står i ett vägval mellan vilken av standarderna de ska tillämpa.<br>At the beginning of 2018, the new International Financial Reporting Standard (IFRS 9) developed by the International Accounting Standards Board (IASB), began to be valid. The standard replaces the previous International Accounting Standard (IAS) 39, which deals with financial instruments, and is developed after the major financial crisis during the 2000s. In correlation to the implementation of IFRS 9, a company's classification, reclassification, recognition and valuation and impairment of financial assets may be affected differently. As a result, there can be major differences between the Swedish regulatory framework K3, that is based on IFRS, and the new IFRS standard for financial assets. This study is a comparative analysis with hypothetical cases where three fictitious companies are compared to highlight the differences that exist between K3 and Rådet för finansiell rapportering (RFR) 2/IFRS in the management of financial assets. The parts that are brought up in the study are classification, reclassification, accounting and valuation as well as impairment. The differences that arise are mainly analyzed from a modified stakeholder perspective with elements of positive accounting theory and opportunities for dividend. The analysis in this study is largely based on the qualitative characteristics stated in the IASB Performance Framework and in the Accounting Board's guidance for K3. The qualitative characteristics are analyzed based on a stakeholder perspective with investors and business leaders in focus. Investors have a financial interest in companies and request financial information from companies that may affect their forecasts and decision making. Business executives use the financial information to make important decisions in the company. It is also important for the business manager to see if one of the standards has a positive effect on the accounting and is therefore preferable. The purpose of this study is to highlight the most significant differences regarding financial assets, their procedures and how these differences affect investors and business managers but also the dividend opportunities of a company. A presentation of the two regulations is made at the beginning of the study for an easier reading comprehension and to give the reader an understanding of the two accounting standards. The analysis of stakeholder theory helps to highlight the differences in K3 and RFR 2/IFRS 9 for the analysis of the qualitative characteristics of the report. The results in this study shows that the differences between the regulations are primarily accounting techniques in how the financial information is presented. At the same time the main difference between K3 and RFR 2/IFRS 9 regarding impairment does not affect the long-term economy of the company. The conclusions from the study shows that some of the companies qualitative characteristics will be strengthened if they choose to apply RFR 2/IFRS instead ofK3, seen from the perspective of the stakeholders in the study. If a company chooses to applyK3 instead, their dividend opportunities will be a lot bigger in an earlier stage due to the accrual effects. In addition, the study has practically contributed to demonstrate how companies effectively can apply the standards K3 and RFR 2/IFRS 9, that determine which of the standards will suit them best when choosing between them.
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Xiang, Shi-hua. "Variation in rfb genes of Salmonella enterica and origin of group D2." Thesis, The University of Sydney, 1995. https://hdl.handle.net/2123/26905.
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The O-antigen of gram-negative bacteria exhibits extreme variation involving changes in both sugar composition and structure. In Salmonella enterica, about 67 antigenic forms within 50 serogroups have been reported, which in combination with H antigen (flagellin), gives rise to about 2200 serovars in the Kauffmann-White scheme.
The rfb genes are responsible for O-antigen biosynthesis. In order to extend our knowledge on the genetic basis of O-antigen variation an extensive investigation was undertaken by DNA hybridisation. Twenty five individual rfb gene probes derived from those groups already sequenced were used for colony hybridisation to DNA from 165 strains of 132 serovars within 45 serogroups. The results revealed that the strains within serogroups have indistinguishable 77b genes, with no evidence that any 0 antigen structure has been acquired more than once.
The rhamnose pathway genes (rbeDAC) were shown to be more conserved than those of other pathways. Three of four rhamnose biosynthetic genes were detected in most of the 17 serogroups reported to contain rhamnose, and one (n‘bB)in all of them. The level of sequence similarity as detected by DNA hybridisation decreased from n‘bB to IflJC in map order, making general the observations reported earlier for groups B and E.
Mannose pathway genes were much less conserved. The two mannose pathway genes, rfbM and rfbK were detected in only 9 of 27 serogroups reported to contain mannose or its derivatives colitose or fucose. Groups A, B, D and B have very similar mannose genes, which differ significantly from those of groups C2 and C3, and substantially from those of group C1. The mannose genes appear to have recombined with their respective iso—genes (cpsB and cpsG) in the neighbouring cps cluster, as seen in the S . enterica group C1. The cpsB and cpsG genes appear to have been acquired from another species although the source is not the same as that for the 77% mannose genes since there is a difference in G+C content.
Dideoxyhexose pathway genes were found only in groups already reported to contain dideoxyhexoses, most of which have been well studied. The three dideoxyhexoses (abequose, paratose and tyvelose) share a biosynthetic pathway up to the intennediate, CDP-4—keto-3,6 dideoxy-D—glucose, and the genes (rbe, rbe, n‘bH and n‘bI) controlling these steps were strongly conserved in all dideoxyhexose containing groups. The abequose specific gene rbe, however, was very polymorphic. This gene in group B is already known to be very divergent from that of group C2 at DNA sequence level. This study showed that group C3 had the same 17% genes as group C2, including 1777.]. The two genes for tyvelose synthesis (rbe and rbe ) are present in all strains of groups D and A. Group A strains however produce paratose for which only Iij is necessary, and so tj‘bE in group A strains is thought to be non—functional. The dideoxyhexose genes of C. freundii were shown to have similar characteristics to those of S. enterica and Yersinia pseudomberculosis, with Iij being much more divergent than the others.
The galactose phosphate transferase gene, rj‘bP, was present in 12 groups (i.e. A, B, C2, C3, D1, D2, D3, E1, E2, E3, E4 and 54). The galactose phosphate transferase makes a bond to undecaprenol which is not present in the final structures of the polysaccharide and the gene is then strongly conserved in this family as any sugar pathway gene. However all other transferase genes (rbe, rfbV, rbe and #170) appear to be specific to a group or families of very closely related groups such A, B, and D.
The broad study established that the groups A, B, D1, D2, C, C3, E1, E2, E3, E4 and 54 have very close relationships. They all have similar rhamnose and mannose pathway genes and also have the same galactose transferase gene, rbe, which indicates that they all belong to rbe~dependent family. The difference is in the dideoxyhexose genes and transferase genes located in the central region of the cluster. The rhamnose pathway genes in S . enterica appear to be in one large family, and the dideoxyhexose genes of S . enterica must share a common ancestor as four are identical, but the mannose genes have at least three lineages. It appears that the rjfb genes of different serogroups are mosaics containing different sets of pathway genes.
Some serogroups were shown to be of particular interest and were studied in further detail. The group D2 0 antigen has a hybrid structure with features of those of group D1 and E1. The n‘b cluster of group D2 serovar Strasbourg was cloned and analysed. It was found that the Ij‘b organisation of group D2 is most like that of group D1, but in the central region it has genes of group E1 as well as an insertion sequence (H—rpt). It is suggested that D2 group strains originated by recombination between groups D1 and E1. Sequence analysis indicated that IjbO and rfc genes and part of rbe were transferred fmm group E1 and replaced the rbe gene of group D1. There is an insertion sequence, H—rpt at the junction between genes of groups D1 and E1, and it is probable that it mediated the recombination event. A model for this recombination was proposed. Hybridisation results showed that H-rpt also exists in four other serovars of group D2 and also in a group D3 strain. Database searching and sequence analysis showed that the H—rpt belongs to a new insertion sequence family, so far found in five bacterial species.
The Ij‘b cluster of group D3 was also investigated and found to be very similar to that of group D2. The major difference is in the mannose transferase genes: the OL—mannose transferase gene rbe was found to be present, but the B-mannose transferase gene ry‘bO was not detected by Southern blotting although the function is present. The insertion sequence, H-rpt, has a similar position as in group D2, which suggests that it may have played a similar role to that in group D2.
Citrobacterfreundii is a species closely related to S. enterica. C. freundii strain 396 has abequose in its 0 antigen and it was shown that it has the same abequose pathway genes as S. enterica except for the rbe gene which is very divergent, resembling the situation within S. enterica. The mannose genes (n‘bM and rfbK) of S. enterica group C1 also were found to have weak hybridisation signals.
It has been proposed that O-antigen variation in S. enterica is due to acquisition of rfb gene clusters from outside the species, based on the low G+C content (0.32 to 0.46) of 0% genes compared to the genomic DNA G+C level 0.51 (Reeves 1993). These clusters are thought to have been assembled from multiple sources prior to transfer to S. enterica. The analysis of S. enterica group D2 indicates that intraspecific recombination between serogroups can also contribute to O-antigen variation. It may be a relatively easy way for the bacteria to change their antigenic properties to adapt to changing environments as the rate of intraspecific recombination is probably much higher than that of interspecific recombination. However gene acquisition from other species is still a very effective way to enrich the O-antigen gene pool as intraspecific recombination usually does not lead to addition of new functions but only new combinations.
Books on the topic "RFBR"
1
Yurasov, Igor', and Ol'ga Pavlova. Discursive study of Orthodox religious identity. INFRA-M Academic Publishing LLC., 2020. http://dx.doi.org/10.12737/1021279.
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Considers the problem of the Orthodox religious identity from the point of view of the influence of five types of discourse, widely represented in the Orthodox semiotic picture of the world: philosophical, mythological, artistic, political and ideological. Selected types of religious identity: normative, marginalized, and folkloristically, and determined what type of discourse most pragmatically strongly influences the formation of a type of Orthodox identity. The authors come to the conclusion about the existence in the Russian Federation "rural" and "urban" Orthodox discourses. The first leads to the development of social strain in the area of religious identity and is the base of the formation polarisierung religious identity. The second sets the normative Orthodox identity, avoiding archaism and development of the centaur-ideas. This study was conducted in part supported by RFBR, research project No. 18-011-00164 on "Discursive study of religious identity." 
 Designed for a wide range of sociologists, philologists, cultural studies and religious studies, as well as for a wide circle of readers interested in questions of religion.
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Brega, Galina. Modern relations between government and business: foreign and domestic experience. INFRA-M Academic Publishing LLC., 2022. http://dx.doi.org/10.12737/1841825.
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The monograph comprehensively examines the models and experience of interaction between government and business of the leading modern economic systems. Close attention is paid to the Russian specifics of relations between the state and the business community, starting with the characteristics of the institutional foundations and changing business conditions in Russia and ending with the problem of trust. Such aspects of the relationship as the leading role of the state in economic management, inconsistency of legislative regulation of entrepreneurial activity, excessive fiscal administration and tax burden, insufficient level of professionalism of personnel, social responsibility of business are disclosed. The empirical basis of the monograph is a study that was carried out within the framework of the RFBR grant "New models of interaction between the government and the industrial community in conditions of increasing risks of technological development under the influence of international sanctions".
 It is addressed to researchers and university teachers, graduate students and students specializing in the field of business relations and public authorities, as well as related fields of scientific research.
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Voskobitova, Lidiya, and Vladimir Przhilenskiy. Criminal proceedings: transformation of theoretical concepts and regulation in the conditions of digitalization. INFRA-M Academic Publishing LLC., 2022. http://dx.doi.org/10.12737/1893198.
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The monograph was prepared by a team of authors based on the results of a study conducted in 2019-2022 on the topic "Transformation of the foundations of criminal proceedings in the context of the development of digital technologies: concepts of social technology, evidence and ensuring the rights of participants in the process" within the framework of the RFBR grant on the basis of the contract dated 04.10.2018 No. 18-29-16041.MK. The research is based on modern philosophical approaches to the development of science, the theory of cognition and epistemology, the understanding of social technologies that affect the development of criminal procedure science. An innovative analysis of a number of theoretical provisions, norms of law and practice of modern Russian criminal proceedings from the standpoint of social technology, compatibility of procedural and legal regulation and technological approach with the process of digitalization of procedural activity is carried out. The institutional-legal and socio-technological determinants of the transformation of ideas about the foundations of criminal proceedings, its modern goals and values, the subjects of the process and their role in the conditions of digitalization, about the types of procedural activities subject to digitalization, about certain aspects and possibilities of digitalization of evidence, record keeping, international cooperation in criminal proceedings are considered.
 For researchers and practicing lawyers.
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Vögele, Susanne. Untersuchungen zum osteogenen Potential des RFB murinen Leukämievirus (RFB MLV). [s.n.], 2000.
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1942-, Hermann Christian, ed. Roter Frontkämpferbund (RFB) in Dresden und Ostsachsen 1924-1929: Chronik, Bilder, Dokumente. Leipziger Universitätsverlag, 2014.
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Kokurina, O. Yu. PROBLEMS OF STABILITY, VIABILITY, RESILIENCE OF THE STATE AND SOCIETY. ELECTRONIC TUTORIAL. O.Yu. Kokurina, 2022. http://dx.doi.org/10.12731/kokurina-2022-02-11.
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This manual contains a critical generalization of the problem of the viability and resilience of the state and the socio-political system, based on an interdisciplinary systems approach to its solution. The author reveals the problem of the viability of the state and the resilience of public administration and legal regulation as complex social systems. Modern approaches to ensuring the stability of complex systems with control based on the balance of diversity and complexity, control processes and self-organization are presented. It is shown that the viable systems model (VSM) can serve as a useful tool for conceptual simplification, helping to find the necessary balance between the complexity and resilience of public administration and regulation systems. The imperative of mutual responsibility of the individual, society and public authorities as a political and legal regulator of ensuring the stability of the socio-political system is substantiated. The study was supported by the RFBR and EISI within the framework of the scientific project No. 21-011-31155.
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Kaliganov, Igor I., ed. Materials for the virtual Museum of Slavic Cultures. Issue II. Institute of Slavic Studies, Russian Academy of Sciences, 2020. http://dx.doi.org/10.31168/0440-4.
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This collection contains articles by Russian participants of the tripartite (Belgium–Russia–Bulgaria) international research project “Diversity and interaction of written cultures of Southern and Eastern Slavs in the 11th — 20th centuries”, which won the EU ERA NET RUS Plus competition. It was overseen by a scholarly team at the Institute of Slavic studies of RAS with the financial support of the RFBR (grant No 18–512–76004). Their articles are intended for the thematic halls of the virtual Museum of Slavic Cultures and will be published on the websites of the Bulgarian Academy of Sciences and the Belgian Ghent University in Russian and English. They relate to the written cultures of Russia, Belarus’, Ukraine, Bulgaria, Serbia, Croatia, Montenegro, North Macedonia, Slovenia, Bosnia and Herzegovina. These articles discuss the oldest monuments to the written word in these countries, famous saints and scribes, first typographers and writers, Slavist scholars, collectors of book treasures, and so on. The work is addressed not only to narrow specialists, but also to a wider audience — everyone who is interested in the culture of Southern and Eastern Slavs.
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Matveeva, N. A., and T. P. Sukhoterina, eds. Fundamental problems of the humanities: experience and development prospects of RFBR research projects : materials of the All-Russian Scientific Conference with International Participation, Barnaul, September 24-26, 2020. Altai State Pedagogical University, 2020. http://dx.doi.org/10.37386/978-5-88210-971-3.
Full textBook chapters on the topic "RFBR"
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zheng, Xiuyuan, Weibing Wan, Zhijun Fang, and Dezhi Liu. "RFBR-IR:Regularized Frequency BRDF Reconstruction Inverse Rendering." In Communications in Computer and Information Science. Springer Nature Singapore, 2025. https://doi.org/10.1007/978-981-96-2684-7_11.
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Diéz, Eduardo Sanchez, Federico Poli, and Francesca Soavi. "Open Battery Systems." In The Materials Research Society Series. Springer International Publishing, 2024. http://dx.doi.org/10.1007/978-3-031-48359-2_11.
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AbstractGlobal battery demand for stationary storage is expected to increase up to more than 2500 GWh in the next 10 years. In this scenario, the redox flow batteries (RFBs) and metal–oxygen (air) batteries (MABs) represent a strategic alternative to LIBs.RFBs and MABs share a unique feature: unlike conventional LIBs and conventional batteries that are made by two solid electrodes, separated by an electrolyte/separator assembly, and that are hermetically sealed, RFBs and MABs can be considered as “open systems.” Besides the specific electrochemical processes that drive RFB and MAB operation and that will be discussed in the next sections, the open architecture of RFBs and MABs provides an inherent advantage vs. the closed batteries in terms of safety. Indeed, dangerous internal pressure and/or temperature rise that accidentally take place in case of battery failure can be mitigated.In the following, the most recent developments of novel open battery architectures are presented, while promises and challenges of these open systems are discussed.
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Muralidhara, H. B., B. Sharath Kumar, B. C. Gireeshkumar, Krishna Venkatesh, and Venkateswarlu Manne. "Electrolytes for Redox Flow Batteries (RFBs)." In Electrolytes for Energy Storage Applications. CRC Press, 2024. http://dx.doi.org/10.1201/9781003441182-14.
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Rajarathnam, Gobinath Pillai, and Anthony Michael Vassallo. "Description of the Zn/Br RFB System." In The Zinc/Bromine Flow Battery. Springer Singapore, 2016. http://dx.doi.org/10.1007/978-981-287-646-1_2.
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Jiang, Limai, Yi Pan, and Yunpeng Cai. "RFIR: A Lightweight Network for Retinal Fundus Image Restoration." In Bioinformatics Research and Applications. Springer Nature Singapore, 2024. http://dx.doi.org/10.1007/978-981-97-5128-0_4.
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Semm, Peter, and T. Schneider. "Effects of RFR/EMF Exposure on Pineal/Melatonin." In Radiofrequency Radiation Standards. Springer US, 1995. http://dx.doi.org/10.1007/978-1-4899-0945-9_27.
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Polson, Peter, and Louis N. Heynick. "Overview of the Radiofrequency Radiation (RFR) Bioeffects Database." In Radiofrequency Radiation Standards. Springer US, 1995. http://dx.doi.org/10.1007/978-1-4899-0945-9_33.
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Bi, Zhongqin, Fuqiang Xu, Meijing Shan, and Ling Yu. "YOLO-RFB: An Improved Traffic Sign Detection Model." In Lecture Notes of the Institute for Computer Sciences, Social Informatics and Telecommunications Engineering. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-99203-3_1.
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Mickley, G. Andrew. "Effects of Radiofrequency Radiation (RFR) on Neurophysiological Stress Indicators." In Radiofrequency Radiation Standards. Springer US, 1995. http://dx.doi.org/10.1007/978-1-4899-0945-9_23.
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Murphy, Michael R. "Extrapolation of Animal Radiofrequency Radiation (RFR) Bioeffects to Humans." In Radiofrequency Radiation Standards. Springer US, 1995. http://dx.doi.org/10.1007/978-1-4899-0945-9_30.
Full textConference papers on the topic "RFBR"
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Guo, Jianfeng, and Xiyao Dong. "Yolov5 polyp detection algorithm based on multi-branch convolution RFB module." In Ninth International Symposium on Advances in Electrical, Electronics, and Computer Engineering (ISAEECE 2024), edited by Pierluigi Siano and Wenbing Zhao. SPIE, 2024. http://dx.doi.org/10.1117/12.3033480.
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Chen, Yaohong, Jinhan Wang, and Jiang'en Luo. "Component Loss Analysis Based on Particle Swarm Optimization Algorithm and RFR." In 2025 IEEE International Conference on Electronics, Energy Systems and Power Engineering (EESPE). IEEE, 2025. https://doi.org/10.1109/eespe63401.2025.10986988.
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Sahoo, Subhadra, Narendra Kumar Jena, Kumari Kasturi, and Binod Kumar Sahu. "Frequency Regulation of a Power System with Fuzzy Logic Controller Including RFB." In 2024 3rd Odisha International Conference on Electrical Power Engineering, Communication and Computing Technology (ODICON). IEEE, 2024. https://doi.org/10.1109/odicon62106.2024.10797529.
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Kulkarni, Shashank S., Niraja P. Sanghai, Amarnath Kumar, Chayanika Baishya, and Sisir Kumar Nayak. "RFR-Based ML for Predicting Radiation Properties of MM Lens Antenna in Microwave WPT." In 2024 IEEE Microwaves, Antennas, and Propagation Conference (MAPCON). IEEE, 2024. https://doi.org/10.1109/mapcon61407.2024.10923096.
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R G, Purnima, Gracelin Hepsiba J, Shinthu Bargavi V, et al. "Traffic Light Control System and Traffic Prediction Using Machine Learning with SVR and RFR." In 2024 4th International Conference on Mobile Networks and Wireless Communications (ICMNWC). IEEE, 2024. https://doi.org/10.1109/icmnwc63764.2024.10872340.
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Buchajczyk, Marcin, Saman Korjani, Mattia Duranti, and Edoardo Gino Macchi. "Techno-Economic Analysis and Sizing of RFB and Supercapacitor-Based HESS for an EV Charging Station." In 2024 AEIT International Annual Conference (AEIT). IEEE, 2024. http://dx.doi.org/10.23919/aeit63317.2024.10736734.
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Chen, Qiuyu, Yongling He, and Jing Li. "Research on Short-term Wind Power Forecasting for Offshore Wind Farms Based on VMD and Optimized RFR." In 2024 IEEE International Conference on Cognitive Computing and Complex Data (ICCD). IEEE, 2024. https://doi.org/10.1109/iccd62811.2024.10843623.
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Akpuluma, David, Alexey V. Yurchenko, Neda Firoz, James Ibibia Abam, Victor Nkemjika Iheji, and Boris D. Belan. "Enhanced Forecasting of PV Power Output Using LSTM Integrated with LASSO-RFR Hybrid Models in Extreme Weather Conditions." In 2024 IEEE 3rd International Conference on Problems of Informatics, Electronics and Radio Engineering (PIERE). IEEE, 2024. https://doi.org/10.1109/piere62470.2024.10805041.
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Kuras, Leonid. "Grant Activities of RFH/RFBR — Ministry of Education, Culture and Science (Mongolia) as the Instrument of «Soft Power» (Based on the Materials of IMBT SB RAS)." In Irkutsk Historical and Economic Yearbook 2020. Baikal State University, 2020. http://dx.doi.org/10.17150/978-5-7253-3017-5.43.
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The notion of «soft power» is becoming an effective instrument in foreign policy, economics, education, science and culture during last decade. Based on the materials of Institute of Mongolian, Buddhist and Tibetan studies SB RAS (IMBT SB RAS) grants of RFH/RFBR — Ministry of Education, Culture and Science of Mongolia have become one of the effective instruments of «soft power», also the mechanism of this policy maintained by modern Russia toward to Mongolia.
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Kosmacheva, Alina Yu, Sergey S. Semenov, and Marina O. Fedorovich. "History of tectonic development and quantitative assessment of source rock generation power in the tolon field (Sakha Yakutia)." In Недропользование. Горное дело. Направления и технологии поиска, разведки и разработки месторождений полезных ископаемых. Экономика. Геоэкология. Федеральное государственное бюджетное учреждение науки Институт нефтегазовой геологии и геофизики им. А.А. Трофимука Сибирского отделения Российской академии наук, 2020. http://dx.doi.org/10.18303/b978-5-4262-0102-6-2020-013.
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The paper is aimed at the geoseismic interpretation, picking principal reflection horizons, structure and isopach map generation. The maps, seismic- and paleosections are an integral part not only of the structure-and-tectonic description, but also history analysis of the Tolon field. The research identifies gas-window-entry time of the Permian source rock, initial development and power of intense gas generation, present-day generation points in the source rocks. Funding: The reported study was funded by RFBR, project number 19-35-90039.
Reports on the topic "RFBR"
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Kokurina, O. Yu. VIABILITY AND RESILIENCE OF THE MODERN STATE: PATTERNS OF PUBLIC-LEGAL ADMINISTRATION AND REGULATION. Kokurina O.Yu., 2022. http://dx.doi.org/10.12731/kokurina-21-011-31155.
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The modern understanding of the state as a complex social system allows us to assert that its resilience is based on ensuring systemic homeostasis as a stabilizing dynamic mechanism for resolving contradictions arising in society associated with the threat of losing control over the processes of public administration and legal regulation. Public administration is a kind of social management that ensures the organization of social relations and processes, giving the social system the proper coordination of actions, the necessary orderliness, sustainability and stability. The problem of state resilience is directly related to the resilience of state (public) administration requires a «breakthrough in traditional approaches» and recognition of «the state administration system as an organic system, the constituent parts and elements of which are diverse and capable of continuous self-development». Within the framework of the «organizational point of view» on the control methodology, there are important patterns and features that determine the viability and resilience of public administration and regulation processes in the state and society. These include: W. Ashby's cybernetic law of required diversity: for effective control, the degree of diversity of the governing body must be no less than the degree of diversity of the controlled object; E. Sedov’s law of hierarchical compensations: in complex, hierarchically organized and networked systems, the growth of diversity at the top level in the structure of the system is ensured by a certain limitation of diversity at its lower levels; St. Beer’s principle of invariance of the structure of viable social systems. The study was supported by the RFBR and EISI within the framework of the scientific project No. 21-011-31155.
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Ferry, M. RFAR installation for Buildings 703, 712, 747, 748 and 1163. Office of Scientific and Technical Information (OSTI), 1995. http://dx.doi.org/10.2172/10104939.
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Ramani, Vijay. Reinforced AEM Separators Based on Triblock Copolymers for Electrode-decoupled RFBs. Office of Scientific and Technical Information (OSTI), 2025. https://doi.org/10.2172/2561247.
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Глуходід, Максим Володимирович, Олена Петрівна Ліннік, Сергій Олексійович Семеріков та Світлана Вікторівна Шокалюк. Реалізація моделі SaaS в системі мобільного навчання інформатичних дисциплін. Міністерство регіонального розвитку та будівництва України, 2010. http://dx.doi.org/10.31812/0564/945.
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Значна кількість програмних засобів Web 2.0 побудовані на основі моделі SaaS (Software as а service – програмне забезпечення як послуга) – пропозиції програмного забезпечення користувачеві, за якої постачальник розробляє Web-додаток, розміщує його і управляє ним з метою і можливістю використання замовниками через Інтернет. Доступ до існуючого програмного забезпечення може бути наданий через proxyдодаток, що надає інтерфейс «програма за запитом» (On-Demand). Основними протоколами, необхідними для реалізації такого інтерфейсу, є HTTP (для взаємодії між серверами сесій та додатків), RFB та RDP (для відображення віддалених робочих столів та додатків), SSH (для тунелювання потоку RFB).
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Calijuri, Mónica, and Phelippe Toledo Pires de Oliveira. Cooperative Compliance in Brazil: What Does the Future Hold? Inter-American Development Bank, 2023. http://dx.doi.org/10.18235/0005204.
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The concept of cooperative compliance has gained momentum in recent years as tax authorities seek to establish more collaborative relationships with taxpayers, especially in member countries of the Organisation for Economic Co-operation and Development (OECD). The subject had not arisen with the same interest in Latin America and the Caribbean. Brazil, in particular, has been cautious in its approach to cooperative compliance after a timid attempt some years ago. However, this has been changing since the launch of the Confia pilot program in 2021, where the Brazilian Federal Revenue (RFB) is collaborating with a group of large taxpayers participating in the pilot. Confia's main objective is to develop a relationship of trust between tax authorities and taxpayers by promoting a culture of compliance based on cooperation and transparency. This paper highlights the benefits of cooperative compliance including improved relationships between tax authorities and taxpayers, greater tax certainty, and reduced compliance and litigation costs. These benefits can help make Brazilian companies more competitive globally and improve risk assessments for tax administrations. Some initiatives taken by Brazilian tax authorities to enhance their relationship with taxpayers, including the experience of the RFB with Confia, could provide valuable lessons for other Latin American and Caribbean countries.
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Análise do uso dos dados do conhecimento de transporte eletrônico para obtenção da matriz origem-destino de cargas em massa. Instituto de Pesquisa Econômica Aplicada (Ipea), 2025. https://doi.org/10.38116/rianalisedousodosdados.
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Este relatório descreve o tratamento dos dados do Conhecimento de Transporte Eletrônico (CTE) fornecidos pela Receita Federal do Brasil (RFB) ao Ipea, com o objetivo de avaliar a viabilidade de utilização desses dados para a estimativa da matriz origem-destino (OD) de cargas em massa. A RFB forneceu dados agregados de forma a eliminar a identificação dos contribuintes, com base em critérios como características do transporte, setor dos contribuintes, geografia (por UF) e características dos produtos. As informações foram comparadas com as matrizes previamente estimadas pelo Ministério dos Transportes (MT), e uma proposta de extração dos dados foi apresentada para a elaboração da matriz OD.