Planar resonators have a wide usage in modern microwave technologies and perspectives in novel quantum technologies development. As was demonstrated earlier, their utilization allows to achieve high values of microwave photon-magnon coupling strength—an important parameter in technologies of information coherent transfer from electromagnetic GHz range to the optical range. In the present work, the achievement of the high value of the microwave photon-magnon coupling strength by exploiting the increase of the spatial concentration of the magnetic component of the planar resonator electromagnetic field is reported. Starting from the conventional planar split-ring resonator design we increased the coupling strength up to 40% by modifying the resonator shape. The numerical simulation and experimental verification showed a predicted increase in the spatial concentration of the microwave magnetic component and showed the increased value of the microwave photon-magnon coupling strength as a sequence.

The article is devoted to the study of the impact of the introduction of International Financial Reporting Standards (IFRS) on changes in the investment climate in Ukraine. The relevance of the topic is that improving the practice of applying IFRS as a tool for exchanging financial information is one of the key conditions for improving the investment climate in Ukraine. The authors have created the generalized scheme that illustrates the chronological list of enterprises that are required by law to prepare financial statements in accordance with IFRS. It was noted that in 2018, in accordance with Part 2 of Article 12 of the law on accounting and financial reporting in Ukraine and resolution of the Cabinet of Ministers of Ukraine No. 547 from 11.07.2018, the criteria of enterprises that are required to prepare financial statements in accordance with IFRS were updated. This step significantly increased the level of application of international standards due to the adoption of such a decision at the legislative level. The dynamics of the number of IFRS enterprises in Ukraine was analyzed. The analysis showed that over the past three years, the number of almost all enterprises that must apply international standards has been growing. The advantages of using IFRS for different users of financial statements were determined. It was determined that the priority users of IFRS financial statements are investors. At the same time, it was noted that the main advantage for other users of financial statements prepared in accordance with international standards is the improvement of the investment climate. The dynamics of the Investment Attractiveness Index of Ukraine based on the Likert scale in the period from 2016 to 2020 was analyzed. The direct investment receipts to Ukraine from the European Union countries were studied. The dynamics of direct investment in the Ukrainian economy was analyzed for two types of economic activities that should form financial statements in accordance with IFRS, namely, the extractive industry and quarrying, as well as financial and insurance activities.

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Experimental magnetic resonance spectra for nanometer ferrite brand 1SCh4 layer deposited on macroporous silicon substrate, obtained at T = 300 and 4.2 K in the frequency ranges of 5–15 and 60–75 GHz, respectively, were analyzed. In addition to the ferromagnetic resonance mode, additional peaks were found in the magnetoresonance spectra. An analysis using the known theoretical concepts of the modern spin dynamic theory, together with the results of micromagnetic simulation, showed the formation of spin-wave oscillation modes that arise due to the structurization of the ferrite layer by a substrate of macroporous silicon.