Вісники та науково-технічні збірники, журнали

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    Assessment of heavy metals in sediments and associated ecological risks in Ikwu river, Umuahia, Nigeria
    (Видавництво Львівської політехніки, 2023-02-28) Anyanwu, Emeka Donald; Davies, Chris Ibienebo; Adetunji, Onyinyechi Gladys; Michael Okpara University of Agriculture; University of Port Harcourt
    Sediments can act as pollutant sink as well as source of secondary contamination in aquatic ecosystems. The pollution characteristics of eight heavy metals in the sediments of Ikwu River, Umuahia were investigated using eight assessment indices. The study was carried out between January and June 2022 in three stations. Results showed that cadmium exceeded permissible limit, copper exceeded limit only in February 2022 while others were within limits. The values in Stations 2 and 3 were slightly higher, attributed to localized anthropogenic influence; though other human activities in the watershed especially agriculture were not ruled out in the area. Different levels of heavy metal pollution were observed in the sediments as indicated by the indices but Cd was the principal pollutant. The indices indicated the following - Contamination Factor: Zn and Cu (moderate) and Cd (very high), Degree of Contamination (very high), Ecological Risk: Cd (high) and Cu (considerable), Potential Ecological Risk (high), Pollution Load Index (>1), Enrichment Factor: Zn and Cu (moderate) and Cd (extremely high), Geo-accumulation Index: Cd (very highly polluted) and Quantification of Contamination: Cd and Cu (anthropogenic). The sediments were polluted with toxic metals that may be detrimental to humans and aquatic biota.
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    Істотність афірмації фінансової звітності для її визнання інструментарієм у новій архітектоніці фінансової системи і фондових ринків
    (Видавництво Львівської політехніки, 2015) Яремко, І. Й.; Пилипенко, Л. М.
    Досліджено вплив недостатньої релевантності і формалізації інформаційної бази на кризовий і біфуркаційний характер фінансової системи і фондових ринків. Окреслено передумови формування нової архітектоніки цих інститутів. Наведено результати порівняльного аналізу якості формалізованих у публічній звітності компаній і неформалізованих показників, що використовуються на ринках капіталу та інвестицій. Обґрунтована доцільність використання адаптованого формату публічної фінансової звітності одним з ключових інструментів у процесах формування нової архітектоніки фінансових і фондових ринків. Influence of insufficient relaventnist and formalizations of informative base are investigational on crisis and bifurcational character of the financial system and fund markets. Pre-conditions of forming of new architectonics of these institutes are outlined. Results over of comparative analysis of quality of the companies and unformalized indexes used on capital and investments markets formalized in the public accounting are brought. Expediency of the use of the adapted format of the public financial reporting is reasonable one of key instruments in the processes of forming of new architectonics of financial and fund markets. It is well-proven that one of principal reasons and consequence of the crisis phenomena in a world economy, vagueness on the markets of capitals and investments, a range of problems of objective evaluation of separate economic subjects is transparent and relevant null formalized, information. Argued, that one of important aspects in these processes there is a question of decision of range of problems in relation to a parity (asymmetricness) the use is in newly formed architectonics of financial and fund markets of basis of research and information base of the formalized (driven to the financial reporting) and unformalized (got an expert way) indexes. Supposition, is done that record-keeping as a socio-economic institute, that, informatively providing a management on all levels, is able in sort to signal about economic crises, is important. The generalized applied facts allow to draw conclusion, that the excessive use of the unformalized informative base, the “creative” methods of her working cause the galloping processes of virtualization of capital, display what finds expression in hybridization of financial instruments. In turn hybrid instruments become all more dangerous through the instability, virtualness, by an orientation to increase and forming of extraordinarily difficult infrastructure, inclusive within the framework of that they confess a value. A break becomes all anymore between the market and balance value of modern companies. That at forming of limits of new financial architectonics substantial an institutional design must become becomes obvious, in particular taking of more meaningful role (base, auxiliary) to the formalized indexes of public financial. After materials of the article in relation to the orientation of further researches drawn conclusion, that major institutes that form institutional space pull out the row of requirements to the change of conceptually-methodological principles of the registration-current system, basic from that are approaching of book value of subject of market economy to his market estimation, providing of possibilities of evaluation of efficiency of his functioning on the measure of the created value. Formulations of new format of institutional environment, grant of the corrected maintenance of formal and informal institutes require substantial adaptation to these changes of the system of account and financial reporting as important constituent of research and information tool of management and adjusting of financially-economic processes.