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The question of the difference mesh refinement degree influence on the results of calculation of the three-dimensional viscous gas flows in the flow parts of turbomachines using the RANS flow models and second order numerical methods is considered. Calculations of flows for a number of turbine and compressor grids on successively refining grids have been performed. We used H-type grids with approximate orthogonalization of cells in the boundary layer. The calculations were carried out using a CFD solver F with the use of an implicit ENO scheme of the second order, a local time step, and a simplified multigrid algorithm. When calculating the flow on fine grids, the following were used: convergence acceleration tools implemented in the solver; truncation of the computational domain with subsequent distribution of the results based on the symmetry property; the computational domain splitting into parts and computations parallelizing. Comparison of the obtained results is carried out, both in terms of qualitative resolution of the complex structure of three-dimensional flows, and in terms of quantitative assessment of losses. Grid convergence was estimated in two ways. In the first, the characteristic two-dimensional distributions of parameters obtained on different grids were visually compared. The purpose of such comparisons was to evaluate the sufficient degree of solution of both the general structure of the flow in grids and its features, namely, shock waves, contact discontinuities, separation zones, wakes, etc. The second estimation method is based on the grid convergence index (GCI). The GCI calculated from the three-dimensional density field was considered in this paper. It is concluded that for scientific research requiring high accuracy of calculations and detailing of the structure of a three-dimensional flow, very fine difference meshes with the number of cells from 106 to 108 in one blade-to-blade channel are needed, while for engineering calculations, under certain conditions, it is sufficient to use meshes with the number of cells less than 1 million in one blade-to-blade channel.

The author establishes a goal to analyze evolution of asset’s definition in professional activity of International Accounting Standards Board and to demonstrate the processes underlying the decision-making activities have been done by its experts. The article describes in chronological order how financial accounting experts introduced improvements on asset’s definition from one meeting to another and what kind of ideas of economic and semantic nature were used to back up those improvements. The author also sheds light on and scrutinizes a few papers adopted by International Accounting Standards Board and some other accounting bodies that provided the process of evolution of an asset’s definition with relevant concepts and ideas. The article discusses fundamental principles of financial accounting in regards of interrelations between economic benefits and an asset followed by analyzing of related doctrinal teachings of western theoreticians thereto. It was stated that most of theoreticians support the idea that asset and economic benefits are totally different phenomena and article promotes some arguments why this position is true. The author also draws a theoretical conclusion that economic benefits always flow to the entity in case of usage or selling of an asset, but these benefits are generated either in a form of economic benefits as itself or in a form of asset. The article provides a brief analysis of characteristics of a right having a potential to produce economic benefits and what consequences a new definition of an asset can have on accounting treatment in case of shifting away from accounting for physical objects and toward accounting for a right or a set of rights.

This article analyses the role of the asset in economic performance of a business and why it is important to work out a precise definition of the asset for managerial and financial analysis purposes. A short overview of Australian accounting system including both institutional and regulatory aspects has been made by the author as well as the normative nature of related regulations is examined. The research provides insights what conditions required for the asset to be in existence and analyses these insights in the light of both scholars’ opinions and accounting regulations as well. Furthermore, the research looks at the conceptual framework drafts to see how the conditions mentioned above are developed in related papers and shows the process of evolution of definition of the asset under the standard-setting activity of Australian Accounting Standards Board and International Accounting Standards Board and how this activity makes effect on contemporary views in regard to definition of the asset. This article also involves discovering what problems in theory of accounting and practice can arise if existing definition will not be corrected and strongly criticizes the concept of identity between asset and economic benefits which is promoted by some accounting researches in their works. The author suggests in his article that asset and economic benefits are totally different economic phenomena and provides a clear idea what conceptual economic views are taken into consideration by Australian and international experts to elaborate a precise definition of the asset. This research also examines the main characteristics of the proposed definition promoted by international accounting experts and some possible impacts of implementation of this definition on accounting practice are considered. The role of International Accounting Standards Board and its influence on Australian standard-setting bodies’ activity are also researched in the article.

5 dB) can often be observed between the mosaics produced by different software packages processing the same dataset. Without transparency of the processing pipeline and the lack of consistency between software packages raises concerns about the validity of the final results. To recognize the source(s) of inconsistency between software, it is necessary to understand at which stage(s) of the data processing chain the differences become substantial. To this end, willing commercial and academic software developers were invited to generate intermediate processed backscatter results from a common dataset, for cross-comparison. The first phase of the study requested intermediate processed results consisting of two stages of the processing sequence: the one-value-per-beam level obtained after reading the raw data and the level obtained after radiometric corrections but before compensation of the angular dependence. Both of these intermediate results showed large differences between software solutions. This study explores the possible reasons for these differences and highlights the need for collaborative efforts between software developers and their users to improve the consistency and transparency of the backscatter data processing sequence., Seafloor backscatter mosaics are now routinely produced from multibeam echosounder data and used in a wide range of marine applications. However, large differences (&gt

International audience; This article sought to estimate the prevalence of vaccine hesitancy (VH) among French general practitioners (GPs) and to study its demographic, professional and personal correlates. We conducted a cross-sectional telephone survey about GPs' vaccination-related attitudes and practices in 2014 in a national panel of 1,712 GPs in private practice, randomly selected from an exhaustive database of health professionals in France. A cluster analysis of various dimensions of VH (self-reported vaccine recommendations, perceptions of vaccine risks and usefulness) identified three clusters: 86% of GPs (95% confidence interval (CI): 84-88) were not or only slightly vaccine-hesitant, 11% (95% CI: 9-12) moderately hesitant and 3% (95% CI: 3-4) highly hesitant or opposed to vaccination. GPs in the latter two clusters were less frequently vaccinated and reported occasional practice of alternative medicine more often than those in the first cluster; they also described less experience with vaccine-preventable diseases and more experience with patients who they considered had serious adverse effects from vaccination. This study confirms the presence of VH among French GPs but also suggests that its prevalence is moderate. Given GPs' central role in vaccination, these results nevertheless call for a mobilisation of stake-holders to address VH among GPs.

Background Family social support, as a form of social capital, contributes to social health disparities at different age of life. In a life-course epidemiological perspective, the aims of our study were to examine the association between self-reported family social environment during childhood and self-reported health in young adulthood and to assess the role of family functioning during childhood as a potential mediating factor in explaining the association between family breakup in childhood and self-reported health in young adulthood. Methods We analyzed data from the first wave of the Health, Inequalities and Social Ruptures Survey (SIRS), a longitudinal health and socio-epidemiological survey of a random sample of 3000 households initiated in the Paris metropolitan area in 2005. Sample-weighted logistic regression analyses were performed to determine the association between the quality of family social environment in childhood and self-rated health (overall health, physical health and psychological well-being) in young adults (n = 1006). We used structural equation model to explore the mediating role of the quality of family functioning in childhood in the association between family breakup in childhood and self-rated health in young adulthood. Results The multivariate results support an association between a negative family social environment in childhood and poor self-perceived health in adulthood. The association found between parental separation or divorce in childhood and poor self-perceived health in adulthood was mediated by parent-child relationships and by having witnessed interparental violence during childhood. Conclusion These results argue for interventions that enhance family cohesion, particularly after family disruptions during childhood, to promote health in young adulthood.