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strumenevykh ezhektsiynykh zakhoplyuvachiv avtomatychnykh prystroyiv zavantazhennya). [7] G. MANTRIOTA, “Theoretical model of the grasp with vacuum gripper”, Mechanism and machine theory , vol. 42, no.1, pp. 2-17, 2007. [8] G. MANTRIOTA, “Optimal grasp of vacuum grippers with multiple suction cups”, Mechanism and machine theory , vol. 42, no.1, pp. 18-33, 2007. [9] R. Mykhailyshyn, Y. Prots and V. Savkiv, “Optimization of bernoulli gripping device’s orientation under the process of manipulations along direct trajectory”, Scientific Journal of the Ternopil National

Consequences in Practice , Annales Universitatis Apulensis Seres Economica 11 (1), 170-183 9. Barnea, A., Ronen, J., Sadan, S., (1976), Classificatory smoothing of income with extraordinary items , The Accounting Review, January, 110-122 10. Bhasin, M.L., (2010), Creative Accounting Practices in the Indian Corporate Sector: An Empirical Study , International Journal of Management Sciences and Business Research, Oct-4(10), 35-52 11. Beneish, M.D., (1999), The detection of earnings manipulation , Financial Analysts Journal, 55, 24–36 12. Beneish, M.D., Press, E., (1993


In the study, three selected personality traits were tested for their impact on Slovenian accountants’ attitudes toward accounts manipulation behavior. The main objective was to investigate if personality plays a role in how Slovenian accountants think and feel about this ethically problematic business practice. Responses from 310 chief accounting officers of Slovenian medium- and largesize companies were gathered via electronic survey, and correlational and regression analyses were performed to investigate relationships between selected personality traits and participants responses to the scenario, thus depicting accounts manipulation behavior in violation of generally accepted accounting principles. Only two of the observed personality traits (Machiavellianism and agreeableness) were found to be statistically significantly related to accountants’ attitudes, while the third one (locus of control) shows no such relationship. For both, Machiavellianism and agreeableness, the direction of the relationship with accountants’ attitudes is the same. The higher the levels of accountants’ Machiavellianism and agreeableness, the more positive their attitude toward observed accounts manipulation behavior.


The following paper is devoted to the study of speech manipulation technologies in US political media discourse. A number of web-based articles have been taken under consideration for this study. They demonstrate the problem arising from the refugee flow in Europe and create a special “image” of the complicated European situation. It is helpful to see how the situation appears in the Internet media since this type of mass communication is most influential these days. While considering a large amount of media texts, a special speech manipulation technology has been revealed. This phenomenon demonstrates a distinct structure and close interrelations of purposefully selected elements. Going through a number of stages we can find out the technology of speech manipulation – a system of using the aggregate of speech manipulation instruments in order to purposefully guide the reality perception of the mass audience. The external level of the texts enables us to take a penetrating look at the internal intentions. This knowledge will help us not to confuse the migration crisis as it is and the migration crisis as it seems.


The present work studies the forces influencing defence products and their parts in the conditions of service manipulation - related to transportation, loading unloading, accidental fall, charging, etc. It presents a classification of possible overloads on the parts, as well as the impact of these forces on the safety and performance of the final product. For this purpose, a modern chemical source of electricity has been developed and it is intended for use in defence products. Attention is focused on the overload and impact forces which may affect the power source and its components


Objective: To sort out and analyze on acupuncture-moxibustion (AM) based clinical trials literature for hyperlipidemia (HLP) so that to find out the characteristics of AM, by which the more rational strategy of AM for HLP could be made.

Methods: We searched clinical trial paper on hyperlipidemia by AM in the main English and Chinese databases, included those met the eligibility, and employed the metrologic method to analyze and summarize the AM manipulation features.

Results: (1) A total of 124 articles were included with 128 times of AM methods in this study. (2) AM methods were broadly distributed: 29 articles on mild moxibustion, 24 on manual acupuncture, 21 on electro-acupuncture, 6 on magnetic needle, 6 on herbal pastry-insulated moxibustion (HPIM), 4 on warming needle moxibustion (WNM), 3 on acupoint injection, 2 on laser exposure, 1 on intradermal imbedding needle, and 1 on needle-knife. (3) characteristics of AM: manual acupuncture focuses on the manipulation of reinforcement or reduction by inserting/lifting or twisting in different directions, based on pathopattern differentiation (deficiency or repletion). Electro-acupuncture, which is supposed to have no difference on reinforcement/reduction, mostly choose dilatational wave at a frequency between 2~100Hz, with around 30minutes needle-retainment and 30 sessions for the whole treatment; mild moxibustion takes around 10 minutes for each session on each acupoint; HPIM usually takes 3 to 5 cones for each session on each acupoint; WNM usually takes 30 minutes for each session, by being administered every day or every other day, for total 30 session.

Conclusion: Currently the major used AM methods for HLP are manual acupuncture, electro-acupuncture and mild moxibustion. By turns they pay more attention on reinforcement/reduction, wave form and frequency, and dosage of moxibustion, respectively.

REFERENCES [1] Zhou, Y., Basu, S., Wohlfahrt, K. J., Lee, S. F., Klenerman, D., Laue, E. D., & Seshia, A. A., A microfluidic platform for trapping, releasing and super-resolution imaging of single cells. Sensors and Actuators B: Chemical, 232 (2016) 680-691. [2] Ravetto, A., Hoefer, I. E., den Toonder, J. M., & Bouten, C. V., A membrane-based microfluidic device for mechano-chemical cell manipulation. Biomedical microdevices, 18(2) (2016) 31. [3] Van Dam, R. Michael, Solvent-resistant elastomeric microfluidic devices and applications. Dissertation (Ph.D.), 2006

References Augurelle A. S., Smith A. M., Lejeune T., Thonnard J. L. Importance of cutaneous feedback in maintaining a secure grip during manipulation of hand-held objects. J Neurophysiol , 2003. 89, 665-71. Babin-Ratte S., Sirigu A., Gilles M., Wing A. Impaired anticipatory finger grip-force adjustments in a case of cerebellar degeneration. Exp Brain Res , 1999. 128, 81-5. Bagesteiro L. B., Sainburg R. L. Handedness: dominant arm advantages in control of limb dynamics. J Neurophysiol , 2002. 88, 2408-21. Bagesteiro L. B., Sainburg R. L. Nondominant arm

References Bell, David M. 1997. Innuendo. Journal of Pragmatics 27: 35–59. Culpeper, Jonathan–Michael Haugh. 2014. Pragmatics and the English Language . Palgrave Macmillan. Eemeren, Frans H. van. 2005. Foreword: Preview by review. In Louis de Saussure and Peter Schulz (eds), Manipulation and Ideologies in the Twentieth Century (ix–xv). Amsterdam: John Benjamins Publishing. Eemeren, Frans H. van. 2010. Strategic Maneuvering in Argumentative Discourse. Extending the Pragma-Dialectical Theory of Argumentation . Amsterdam–Philadelphia: John Benjamins. Eemeren

Scandals and Market Manipulation , SSRN Working Paper Series. 4. IFRs and US GAPP, Deloitte, 2007. 5. Mahdy, E, & Dina, F. (2019). Corporate Governance and the Financial Crisis: What Have We Missed?, Journal of Accounting & Finance , 19(2), 42–55. Available at SSRN: . 6. Mulbert, P. O., (2010). Corporate Governance of Banks after the Financial Crisis - Theory, Evidence, Reforms, ECGI Law Working Paper , No. 130/2009 7. OECD Corporate Governance Guidelines , OECD, 1999. 8. The Emergency Economic Stabilization Act of 2008.