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maintain a sufficient level of liquidity and invest with
minimum risk.
funds to Acquire Under-Performing Properties (Acquisition Funds
real estate with a worsening of the conjuncture): Synonym for the term Vulture Funds
("Foundations predators"), Fund Switching ("Switching" tools: Synonym
term conversion (2) (conversion, conversion).
tangibles (interchangeable): Beading securities, stocks or
goods that are equivalent to each other are interchangeable and
interoperability, such as soybeans, wheat, ordinary shares
one issuer and dollar bills.
144
F / X.
funny Money ("Strange Money"): Convertible Preferred Shares,
convertible bonds, options and warrants that had
characteristics of ordinary shares, however, until 1969 did not reduce
company's reporting per share, FartHest Month
remote month): in trade in goods or options, month that
most removed from the month of contract conclusion, Future Exchange Contract
(futures currency contract): contract for the purchase or sale of currency, in
accordance with which the delivery time is delayed, and the currency rate is fixed
at the time of conclusion of the contract.
futures (futures): (1) in the general sense, currency, purchased or sold
by the rate that is quoted at a specific date in the future. (2) when
investment, contracts for the sale and delivery of goods in a certain
time in the future, concluded for reasons that the goods cannot be
put immediately. See Gray Market ("Gray" market; Hedging.
(Heading) ", Tax Reform Act of 1976 (Tax Reform Act 1976
g.). Futures Call (on demand "futures contract): selling goods,
at which the delivery can be made at the request of the seller in
any business day delivery, Futures Commission Broker (Futures
commission broker): firm or person who are engaged in reception and
execution of orders for the purchase or sale of goods with a delayed
delivery in accordance with the rules of a particular land market. These
brokers in connection with the receipt of such orders accept also money
price
papers or real estate (or issuing a loan secured by these assets) with
so that you can trade on the "margin". According to the Commodity Law
exchanges in cases where such brokers lead trade "covered"
goods, they should receive a license, Futures Commission Merchant
(Intermediary in urgent stock operations): See Futures Commission Broker
(futures commission broker).
futures Contract (futures contract): right to buy or sell goods by
a set price with the delivery of it within the deadline in the future. Price
fixed when concluding a contract during trading on an urgent stock exchange.
futures Exchange (urgent stock exchange): an organization created for
trade Futures Trading Futures, Futures Market (urgent market): Any
commodity Exchange, which sells futures, Futures Spread
(futures spread): simultaneous purchase and sale of contracts for one and
the same or different goods. In cases when it comes to one product,
contracts should have different months of delivery. Purpose of futures spread
it consists in making a profit due to the difference in prices of two futures
contracts that have some direct economic relationship.
The merchant buys one contract and sells another, but with closer
delivery time, i.e. sells without having goods in hand, hoping that
the price of goods by one contract will grow faster prices differently
contract. See Spread (Spread), Straddle ("Rack").
FV: See Face Value (Nominal value). F / X: Currency.
G.
G: (1) Gold. (2) Dividends and income in Canadian dollars (designation
it is found in the list of stock quotes in newspapers). GA: See GENERAL
account (Total Account), Gambling ("Gambling"): in relation to valuable
securities, random purchase and sale of securities without careful
studying their prospects, GAP (gap): Movement of the price of a security or
goods in which their price range of the previous day is not
overlaps their price range of this day, resulting in
there are gap in price and lack of deals, Garage, The ("Garage"):
Languate expression denoting the wing attached to New York
stock Exchange in which there are "post 30" on trade "inactive"
securities and another 18 "posts", Gather in the Stops (collection "Stop" -
orders): Synonym for the term Uncover The Stops (Failure "Stop" -
orders). See Snowballing (Snowball).
GB: See Bond, Guaranteed (Guaranteed Bond).
GD: (1) See Good Delivery ("Good" Supply).
(2) See GROSS DEBT (Gross-Debt), Gearing ("Equipment"):
Great Britain, the ratio between the company's own capital and
capital represented by debt securities with a fixed percentage.
Synonym for the term Leverage ("Use of levers") in the United States,
general Account (GA) (Total Account): The term of the Board of Governors of the Federal

Magnesium deficit is something to deal with very and very many people. The average human body, as a rule, contains approximately 30-60 grams of magnesium in the bones, teeth, heart, brain, and even in the blood.

Each cell of your body needs this mineral to function properly - magnesium participates in more than 300 metabolic processes!

Clear and watch yourself!

I think you already understand how important it is for your health to support the sufficient level of magnesium in your body - and at the same time, even in developed countries, almost half of the population suffers from lack of magnesium.

The stressful and random lifestyle of a modern man literally sucks out of us all the juices, forcing our body to use substances stored in it so that at least somehow compensate for it.

Simply put, the middle person consumes more magnesium than it gets, and more than can afford. The recommended daily dose of magnesium for an adult is about 500 to 1000 milligram per day.

What awaits you if you fail to replenish the rapidly depleting magnesium reserves in the body?

The symptoms of magnesium deficiency include tick, blood thickening, cramps in the muscles of the legs, migraine, anxiety, depression, diseases of the cardiovascular system, hoppy changes in blood sugar levels, chronic fatigue, osteorroporosis and insomnia.

In addition, the lack of magnesium in the body is associated with such chronic diseases as type diabetes and metabolic syndrome - and many others. When your body lacks magnesium, it begins to produce more insulin - which, in turn, allows you to lower the cells with additional glucose. And this "inflates" inflammatory processes in your body.

Magnesium for your body and mind

You should include as soon as possible in your diet products containing enough magnesium. A large amount of magnesium is contained in green "leaves" vegetables, for example, such as spinach and cabbage, as well as in fish, avocado, dark chocolate, wholegrain baking, legumes, nuts, and also in various seeds.

You can also add your menu with dietary additives containing magnesium, but consider - they must be the highest quality. Qualitative dietary supplements should contain four magnesium compounds - glycinat, malate, tauret and orotat, since these connections are absorbed by your body much easier than all.

Want to know what influence does they have on your health?

Progesterone provides support for the II phase of the menstrual cycle. With its disadvantage, various disorders of the menstrual cycle arise, and, as a result, ovulatory and anoint uterine bleeding. That is why without normal work out of progesterone, the onset of pregnancy is almost impossible.

If the pregnancy is still coming, then the reduced content of progesterone can have irreversible consequences: from miscarriage to the underdevelopment of the embryo. You can get pregnant with low progesterone using medical preparations containing in this hormone and increase it in the blood. A completely different question - can a woman make and give birth to a healthy child?

What if in the blood of a woman not enough progesterone?

When the yellow body function is broken, natural or synthetic progesterone for several weeks must be administered every other day or daily before conception. The preparation is then introduced up to 4 months of pregnancy, when the fetus is not disheaval - up to 36 weeks of pregnancy. The treatment regimen, a particular drug and its dosage appoints a doctor who relies on the test results for hormones. Independently carry out treatment, or to arbitrarily change the dosage of prescribed medicines in no case!

The level of progesterone in the blood is increased by a medication, one drug or their complex. These are usually capsules used intravaginally or orally. In the first case - 100-200 mg every 12 hours, in the second - 200-400 mg with an interval of 6-8 hours (three times a day), 12 weeks inclusive.

Duphaston (Didrogesteron) is prescribed in an amount of 10 mg at an interval of 8 hours, the course of treatment is individual, usually the drug takes up to 14-20 weeks of pregnancy. Injecting 1% Injest solution should be administered every day or after a day of 0.5 or 2.5 ml, and a solution of progesterone (oil) - 10-25 mg, until the threat of miscarriages disappear.

How to support the sufficient level of progesterone?

When the progesterone content is lowered, but not so critical to take medications, the level of hormone can be increased by taking the tincture of herbs or decoctions, pre-warning a doctor about such a desire. If the doctor recognizes such treatment with safe and useful, it will be possible to use in such ways.

There is a special preventive diet that contributes to an increase in blood progesterone. It involves eating dairy, soy, legumes and meat products, as well as nuts, cheeses and eggs.

The main thing is not to worry because of the results of the analysis on hormones, and consult with the doctor and accurately comply with all its recommendations. Then the probability of conception will increase significantly, and pregnancy will be favorable and will end the birth of a healthy baby.

Financial stability is closely related to the formation and use of enterprise capital, assessing the adequacy of equity capital for effective economic activities.

Financial stability - This is the ability of the enterprise not only to maintain a sufficient level of business activity and business efficiency, but also to increase it, while ensuring solvency, investment attractiveness within the limits of permissible risk.

The company must maintain a structural equilibrium of assets and liabilities, taking into account changing factors of the external environment and internal factors. The structure of assets should meet the promising needs of economic activity, for which reliable sources of their formation are needed. Attracting borrowed capital, the company must foresee the financial implications that arise in connection with this: the inevitable increase in financial risks, the costs of maintaining borrowed capital, the adverse effects of these factors on financial results.

The main condition for ensuring the financial sustainability of the enterprise is the increase in the volume of product sales, as the revenue is a source of coverage of current spending and the formation of normal profits. Profit growth, in turn, creates the conditions for expanding economic activities, investment in improving the material and technical base, the development of new technologies, etc.

Absolute and relative indicators are used to assess the financial stability of the enterprise.

Absolute financial stability indicators:

• absolute increase in total assets (liabilities, balance currency);
• the absolute increase in its own funds (own capital) of the enterprise;
• the presence of own working capital;
• provision of material current assets (reserves) sustainable sources of formation;
• absolute increase in pure revenue;
• absolute increase in net profit;
• The absolute increase in net cash flow (the difference between the cumulative flow and the cumulative disposal of cash on operating activities).

For the uninterrupted functioning of the enterprise, the formation of the required volume and composition of production reserves is of great importance. Therefore, when the financial sustainability characteristic of the enterprise, a special role belongs to the provision of its own sources of financing not only of all current assets, but it is precisely production reserves (material working capital).

Using material working capital performance indicators with sustainable financing sources, there are four types of financial stability.

• 1. Absolute stability - a condition in which production reserves are completely covered with their own working capital, i.e. the company is absolutely independent of external creditors. This situation is rare in practice. Moreover, it is not always economically appropriate, as it indicates a conservative approach to the financing of production activities, that the enterprise management does not use the effect of the financial lever.
• 2. Normal stability - The condition when production reserves are formed both at the expense of their own working capital and due to short-term borrowed funds.
• 3. Unstable financial position When there are insufficient working capital and short-term borrowed funds for the formation of production reserves. Enterprises in such a situation are used to finance part of stocks short-term accounts payable. Sometimes it leads to delays in the payment of wages to employees, delay of settlements with suppliers.
• 4. Critical financial position It occurs when, in addition to an unstable state, the company does not repay loans and loans on time, cannot timely fulfill their payment obligations.

Based on the balance sheet of the enterprise (Table 10.1) in Table 10.3 shows the main absolute indicators of financial stability.

Table 10.3 - Absolute indicators of financial stability of the enterprise for the reporting year

amounts, million rubles.

Indicator	For the beginning of the year	At the end of the year	Change for the year (+)
1. Capital and reserves
2. Long-term commitments
3. Overseas assets
4. Own working capital (p. 1 + p. 2 - p. 3)
5. Short-term borrowed funds
6. Total amount of own funds and short-term borrowed funds (p. 4 + p. 5)
7. Accounts payable

In this example, the company has a lack of own working capital to finance reserves: at the beginning of the year, 16.3 million rubles, at the end - 12.5 million rubles, that is, it does not have absolute financial stability. To finance production reserves, along with its own working capital are involved in short-term borrowed funds. At the same time, the sum of their own working capital, short-term borrowed funds exceeds the amount of stocks both at the beginning and at the end of the year. This indicates normal financial stability.

The total amount of all possible sources of financing of production reserves is significantly higher than the amount of reserves: at the beginning of the year + 28.3 million rubles, at the end of the year + 36.6 million rubles.

Relative indicators of financial stability(coefficients widespread in world and domestic practice):

• the coefficient of autonomy - ratio of equity to the total amount of balance. Shows to what extent the amount of financial resources used by the enterprise are formed at the expense of own funds. The normal minimum value of this coefficient is considered to be 0.5. The higher this coefficient, the higher the financial independence of the enterprise from external sources of financial resources;
• the coefficient of long-term financial independence -the ratio of the amount of equity and long-term obligations to the total balance amount. Characterizes the independence of the enterprise from short-term borrowed sources of financing of economic activities;
• financing coefficient - The ratio of equity to borrowed. Exceeding equity over borrowed indicates that the enterprise has a sufficient reserve of financial strength;
• the coefficient of financial lever - The ratio of borrowed capital to equity. Characterizes the financial activity of the enterprise to attract borrowed funds;
• the coefficient of maneuverability - the ratio of the amount of their own working capital to the total amount of own funds (equity). Shows the share of equity, which is invested in current assets.

Based on the accounting balance of the enterprise (Table 10.1) and the information shown in Table 10.3, Table 10.4 shows the main factors of financial stability at the beginning and end of the reporting year.

Table 10.4 - the main coefficients of the financial stability of the enterprise

Indicator	For the beginning of the year	At the end of the year	Temp Change B. % or deviation (+ ")
5. Short-term liabilities, million rubles.
6. The total amount of borrowed capital, million rubles. (p. 4 + p. 5)
7. Own capital and long-term obligations, million rubles. (p. 1 + p. 4)
8. Autonomy coefficient (p. 1: p. 3)
9. The coefficient of long-term financial independence (p. 7: p. 3)
10. Financing coefficient (p. 1: p. 6)
11. Financial lever coefficient (p. 6: p. 1)
12. Maneuvenence coefficient (p. 2: p. 1)

Table 10.4 data indicate a sufficiently high financial independence of the enterprise: the autonomy coefficient at the end of the year 0.63, i.e., equity capital is 63% in the total amount of sources of financing the company's activities. It is positive that this figure has increased over the year.

The dynamics of the financing coefficient is evidenced by the role of its own sources of funds: it increased by 0.18 points. Accordingly, the financial lever coefficient has decreased.

The coefficient of maneuverability of its own capital of the enterprise at the beginning of the year was 0.45. This is a fairly high value close to the recommended normal value of 0.2-0.5. During the year, the coefficient of maneuverability slightly decreased - by 0.01 points. This coefficient depends on the industry affiliation of the enterprise, the type of activity, the structure of assets.

The coefficient of long-term financial independence for the year has not changed, which should be assessed positively. The coefficient value is quite high - 0.81. The organization provided an increase in the amount of equity for the year by 10.9% and some reduction in the amount of long-term liabilities.

Evaluation of financial sustainability is the basis for the development of measures to strengthen the financial condition of the enterprise. In this case, several directions are distinguished:

• 1. Events to increase equity: an increase in the authorized capital; An increase in profits from all activities and an increase in the capitalized part of the net profit.
• 2. Events to improve the management of borrowed capital: determination of the limit volume of attracting borrowed capital; formation of the rational structure of borrowed funds; Effective use of borrowed capital, etc.
• 3. Activities for improving asset management: the correct determination of the need for basic and working capital to organize production activities; improving the efficiency of using basic and working capital; Improving the efficiency of long-term and short-term financial investments.

The assessment of the financial sustainability of the enterprise is important when planning the needs of the enterprise in the capital and optimization of its structure.

The overall need of an enterprise in capital is determined on the basis of the need for assets for the production, investment activities of financial transactions. Optimization of the capital structure can be carried out on the basis of:

• 1) multivariate calculations using the finance lever effect. At the same time, the capital structure is selected from the standpoint of the highest profitability of equity (see Section 10.2);
• 2) minimizing capital value. Capital cost is the average price that the enterprise pays for attracting capital from different sources. For example, the cost of attracting capital at the expense of its own internal sources is estimated by the profitability of equity; The cost of attracting loans is estimated by the amount of interest for a loan. To determine the optimal capital structure, it is based on the possibilities of minimizing the weighted average cost of capital, taking into account all sources of its formation;
• 3) the selected assets financing policy. Different components of assets are funded at the expense of various sources. Approaches to the financing of assets depending on the relationship of managers and owners of the enterprise to financial risks have their differences. Usually allocate three groups of assets:
  • fixed assets;
  • constant part of current assets - the minimum necessary enterprise for the implementation of current production activities the amount of current assets, which does not depend on seasonal fluctuations in the volume of activity;
  • variable part of current assets - susceptible to oscillations due to the seasonality factor part of current assets.

There are three approaches to financing these assets (Table 10.5).

Conservative Asset Financing Approach It assumes that non-current assets are funded mainly at the expense of equity capital and partly due to long-term borrowed capital (up to 10%). At the expense of own capital, a constant part of working capital and half of the variable part of working capital should be fully funded. Another half of the variable part of working capital is funded by short-term borrowed capital. Such an approach provides a high coefficient of financial stability of the enterprise in the process of its development.

Table 10.5 - Approaches to the financing of enterprise assets 1

View of the asset	Approach to financing
	conservative	moderate	aggressive
Fixed assets
Constant part of the turnover assets
Variable part of turnover assets

Designations: SC - equity; Dzk - long-term borrowed capital; KZK - short-term borrowed capital.

Moderate Asset Financing Approach It assumes that non-current assets and constant part of working capital are funded at the expense of their own and long-term borrowed capital. In this case, the share of equity is 75-80%. A variable part of working capital - due to short-term borrowed capital. Such an approach usually provides an acceptable level of financial stability.

Aggressive approach to assets financing It assumes that the role of equity in financing non-current assets and a constant part of current assets is reduced to 50-60%. The variable part of the working capital is fully funded due to short-term borrowed capital. In some cases, all revolving assets are funded by short-term borrowed capital. Such an approach reduces the financial stability of the enterprise, creates problems in ensuring solvency, although it allows to work with minimal amounts of equity.

• Savitskaya G.V. Methodology of a comprehensive analysis of economic activity: Tutorial. - 4th ed. - M.: Infra-M, 2007. - P. 322.

General characteristic of attention

Theories of attention

Types of attention

Properties of attention

Development of attention

General characteristic of attention

Attention - this is the focus and concentration of consciousness, which suggest an increase in the level of sensory, intellectual or motor activity of the individual.

Attention criteria are:

1) external reactions:

motor (head turns, eye fixation, facial expressions, pose of focus);

vegetative (breathing detention, vegetative components of an indicative reaction);

2) focus on performing certain activities and control;

3) an increase in the productivity of activities (attentive action, more efficiently compared to "inattentive");

4) selectivity (selectivity) of information;

5) Clarity and clearness of the content of consciousness in the field of consciousness.

Thanks to the attention, a person selects the necessary information, ensures the selectivity of various programs of its activities, retains due control over its behavior (Fig. 1).

Caution accompanies any activity as an integral element of various mental (perception, memory, thinking) and motor processes. The attention is determined by:

accuracy and detailing of perception (attention is a kind of amplifier, allowing to distinguish image details);

strength and selectivity of memory (attention acts as a factor contributing to the preservation of the necessary information in short-term and RAM);

Fig. 1. Functions of attention

the focus and productivity of thinking (attention acts as a mandatory factor of the correct understanding and solving the problem).

Unlike cognitive processes (perception, memory, thinking, etc.), its special content does not have; It manifests itself as if within these processes and inseparable from them.

The system of interpersonal relationships contributes to better understanding, adapting people to each other, prevention and timely resolution of interpersonal conflicts. Attention, on the one hand, is a complex cognitive process, with another  mental state, as a result of which activities are improved. Attention is generated by activities and accompanies, it always costs interests, installations, needs, orientation.

Types of attention

There are several different classifications of attention. The most traditional is the classification on the basis of arbitrariness (Fig. 2).

Inprintdoes not require an application effort, it is brought or strong, or new or interesting stimulus. The main function of involuntary attention is the rapid and correct orientation in the ever-changing environment environments, in the allocation of those objects that may have at the moment the largest vital or personal value.

Fig. 2. Classification of attention

In scientific literature, you can meet different synonyms to designate involuntary attention. In some studies, it is called passive, thereby sharing the dependence of involuntary attention from the object, which attracted it, and emphasize the lack of effort from a person aimed at focusing. In others, involuntary attention is called emotional, thereby noting the connection between the object of attention and emotions, interests and needs. In this case, as in the first, there are no volitional efforts aimed at focusing.

Arbitrary attention it is also characterized by a person and is characterized by an active, targeted concentration of consciousness associated with volitional efforts. Synonyms for arbitrary (attention) are words active and volitional. All three terms emphasize the active position of the personality when focusing on the object. Arbitrary attention arises in cases where a person in its activities has a certain goal in its activity, the task and consciously produces a program of action. The main function of arbitrary attention is the active regulation of mental processes. This type of attention is closely connected with the will, requires a volitional effort that is experienced as a voltage, mobilizing the forces on solving the task. It is due to the presence of production-free attention, a person is able to actively, selectively "extract" from the memory of the information they need, allocate the main, significant, to make the right decisions, implement plans arising in activities.

Post projection It is found in cases where the man-age, forgetting everything, with his head goes into operation. This type of attention is characterized by a combination of volitional orientation with favorable external and internal activities. Unlike involuntary attention, afterplay is associated with conscious purposes and is supported by conscious interests. The difference in the afterplay from arbitrary - in the absence of a volitional effort.

These types of attention are interrelated and should not be artificially considered as independent of each other (Table 2).

Table 2

Comparative characteristics of attention

attention	Conditions of occurrence	Main characteristics	Mechanisms
Involuntary	The effect of a strong, contrast or knowledgeable, caused by the emotional response of the stimulus	Incase, ease of appearance and switching	Approximate reflex or Dominan-Ta, characterizing more or less Us-Toyful personal interest
Arbitrary	Setting (adoption) of the task	The focus in co-responsibility with the task. Requires volitional effort, tires	The leading role of the second signal system
Afterpair	Entry into activities and arising in connection with this interest	The target is maintained, the voltage is revealed.	Dominant, characterized in the process of this activity