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The relevance of the research topic is explained by the fact that the most important means of ensuring the coordination of the labor process and achieving overall sustainable development of the enterprise in the future is to establish a mechanism for generating staff income and determine its optimal level. The purpose of the article is to make recommendations and proposals for optimizing the formation of the components of the total income of the personnel of the enterprise with the help of the target function, focused on maximizing the income of the business entity. The article proves that the successful operation of the enterprise is impossible without the coordination of the interests of the employer and its staff in the field of income generation, so this process needs to be optimized using mathematical modeling methods. Since the income of personnel, first of all, belongs to the sphere of personnel management of the enterprise, the indicators of the goal are indicators of the effectiveness of the use of labor resources. Depending on the goals of optimization, there are several types of unknown variables in the tasks of income management of the enterprise: the level of the employee; the level of a separate structural unit; the level of the enterprise as a whole. The scientific novelty of the article is a created model of optimal formation of staff income, which, unlike existing ones, is based on optimization of income components that provide the maximum performance level indicator of staff income effectiveness and meet the conditions of not exceeding the financial resources of the enterprise and reaching at the same time the optimal level of profitability. The practical significance of the obtained results is that the developed optimization criteria were tested in the economic activity of food industry enterprises, which made it possible to determine the optimal composition of the total staff income, which increases the efficiency of these entities.

Analysis of recent research and also the accounting practices of entities of the agricultural sector showed that the questions of accounting ensuring of land resources of agricultural purpose in Ukraine is insufficiently developed, especially in terms of the reflection of transactions with land shares, which are the objects of the lease agreements. The purpose of the article is to to develop methodological approaches to the accounting of transactions with land for agricultural purposes, the basis of which will be based on the reliability of the accounting procedures and compliance with applicable legislation. Results. This article describes regulations regarding the calculation of land shares. A number of synthetic and analytical accounts for the balance sheet and off-balance sheet accounting of rights to land shares in the use of agricultural enterprise has been suggested. Conclusions. The method of registration of land shares in a state or municipal agricultural enterprises due to privatization has been developed.

Using spark plasma sintering we have processed and studied two ceramic composites of 70 vol% BaTiO (BTO) and 30 vol% NiO with different topologies: standard and core-shell composites. The materials were characterized by X-ray diffraction and scanning electron microscopy and studied by quantitative broadband dielectric spectroscopy up to the infrared range using four different spectroscopic techniques in the 10-450 K temperature range. The spectra, which differed quite appreciably from each other, were fitted with the factorized dielectric function of generalized damped oscillators in the infrared-terahertz range and by a set of Cole-Cole relaxations at lower frequencies below the polar phonon frequency range. All three ferroelectric phase transitions were indicated by the maxima in the temperature dependent low-frequency permittivity, with no temperature shift compared to BTO. Using the dielectric functions of the BTO ceramics and NiO crystal, we modelled the effective dielectric functions of the composite using three models based on the effective medium approximation: Bruggeman, Lichtenecker and generalized brick model (coated spheres). The models were discussed on the basis of the degree of BTO-grain percolation through the composite, which strongly affects the effective BTO soft-mode behaviour. Qualitative agreement between the experimental and modelled effective dielectric functions was obtained, but small discrepancies indicate some interdiffusion between the BTO grains and NiO shells, which also affected the rather complex dielectric dispersion and conductivity spectra below the phonon frequency range.

We present a joint theoretical and experimental study on diffuse scattering in cubic PbZrO. A comprehensive synchrotron data-set reveals -oriented diffuse streaks emanating from Bragg reflections and showing a strong intensity variation in the vicinity of selected points. The intensity distribution on the section reveals another system of weaker but much sharper -type diffuse lines extended along directions. These lines are slightly bent and intersect the -oriented diffuse streaks a little off the points of the Brillouin zone. Molecular dynamics simulations with an ab initio derived shell model allow one to assign observed diffuse intensity to correlations coming from different atomic species. It is shown that interactions between the Pb-related modes and the octahedra tilting modes are manifested in subtle diffuse scattering features.

The recently revealed giant grain size effect on dielectric properties in undoped SrTiO3 ceramics (J. Petzelt et al., J. Phys.: Con dens. Matter 19, 196222 (2007) and references therein), was extended to smaller grains of 80 nm mean grain size. Like for previously studied ceramics with larger grain size, in addition to dielectric permittivity also the infrared and Raman responses were studied and discussed. It was shown that the reduced effective permittivity is fully accounted for by the infrared soft mode behaviour and, similar to single crystals and other ceramics studied, no dielectric dispersion appears below the THz frequency range. The rather universal (independent of the grain size and sintering process) double dead layer structure was proposed to be responsible for the observed changes in the infrared and Raman spectra, allowing the grain core to keep the single crystal dielectric function. The outer dead layer shell (obviously charged due to an oxygen deficit) is very thin (similar to 1 nm) having frequency and temperature independent low permittivity (similar to 10) and is responsible for the static permittivity suppression. The inner layer of only slightly distorted perovskite structure is polar with local polarization normal to grain boundaries gradually decreasing towards the grain centre. This polarization and/or the thickness of the polar layers, which compensate the charged grain boundaries, appear to increase on decreasing temperature, particularly below the structural phase transition. Its nature is still not fully understood. In agreement with our previous suggestions, from the Raman data it con be also concluded that in the low-temperature tetragonal phase of all SrTiO3 ceramics, the local tetragonal axes tend perpendicular to the grain boundaries and the tetragonality is strongly reduced compared to single crystals., authorCount :7

Dense nanocrystalline BaTiO3 (BT) ceramics with grain sizes (GSs) below 100 nm obtained by spark plasma sintering (SPS), were investigated by micro-Raman spectroscopy in order to obtain information about the changes in the local order induced by size effects. The obtained spectra in the range 80-700 K showed the presence of all the crystalline phases of BaTiO3, even in the finest structure (50 nm grain size ceramic), with particularities attributed to the high density of non-ferroelectric grain boundaries. The AFM piezoresponse study incontestably proved the ferroelectric switching at local scale in nanocrystalline BaTiO3 ceramics at room temperature., QC 20120307