Daily travel expenses include accommodation, travel, meals and other expenses reflected in the collective agreement. To reduce the tax base, daily allowances should not exceed 700 rubles when traveling within Russia, and 2,500 rubles when traveling abroad.

Daily travel expenses: types of features

Almost all organizations send their employees on business trips if necessary. At the same time, the company guarantees its employee the preservation of his main job, the position he holds, average earnings and reimbursement of all expenses incurred during the trip. According to the Labor Code of the Russian Federation, art. 168 such expenses are travel expenses.

Travel expenses are fully reimbursed by the organization. Business travel expenses include:

• Per diem – expenses for basic personal needs (finding housing, food).
• Travel cards – reimbursement of travel costs (but not taxis), ticketing, bedding during the trip.
• Hiring – renting accommodation, booking.
• Other costs include business calls, Internet, telegraph, banking and postal services.

The listed expenses are reflected in the collective agreement of the company or enterprise. This agreement is used for preferential taxation (income minus expenses).

• nutrition;
• services provided on a paid basis, at a hotel, at the employee’s place of residence;
• use of the services of other companies specified in the agreement.

The travel expenses listed in the local document are documented by the employees.

Travel reporting: mandatory documentation

Payment for business trips is carried out on the basis of a certain set of papers.

Before sending an employee on a trip, the company issues:

• career plan;
• order to organize a business trip;
• travel document with a mark on the employee’s time of departure.

At the end of the trip, the employee submits the following reports to the organization’s accounting department within 3 days:

To confirm expenses during a business trip, it is necessary to provide a certain list of documents so that if the advance payment is exceeded, the company employee will be reimbursed for his expenses, as provided for in the collective agreement.

Travel expenses in accounting

When calculating the amount to be paid, it is first determined with the main indicator - the duration of the employee’s stay on the trip. In this case, the start time of the business trip is the day of departure to the destination (including the trip to the station, train station or airport). Accordingly, the end of the trip is the day when the employee began his main work.
Taking into account the duration of the business trip, the number of days that the employee had to work for a given period of time at a permanent place is determined.

According to the Labor Code of the Russian Federation, travel allowances are paid taking into account the average salary, which is calculated based on the official salary for the previous year, which may be lower than the actual material remuneration.

By law, an enterprise has the right to restore the lost amount of wages, based on the internal documents of the company and the collective agreement. That is, the employee is guaranteed a mandatory average salary, and additional payment is made on the basis of local acts of the organization. Often, employers pay the maximum possible travel allowances, because no one has the right to infringe on the rights of the traveler.

Weekend pay: daily allowance

If an employee takes a rest during a business trip on holidays or weekends, then the average salary for him is not retained. If, on the basis of an order, he has to fulfill his official duties, then he is entitled to compensation in the amount of 2 times or one time, but with additional time off. Time spent on the road is also paid double.

Regarding daily allowances, they are determined on the basis of local regulations of the company. If their size exceeds 700 rubles when traveling within Russia and 2,500 rubles when traveling abroad, then they are subject to taxation.

Costs documented for accommodation and travel are refunded in full; if there are no receipts, they are reimbursed at normal or nominal cost. Additional expenses associated with completing the tasks assigned to the employee are also paid. Reimbursement for expenses of this type is not considered income and is therefore not subject to taxation.

Personal expenses presented in separate invoices are paid from the daily allowance. An enterprise may, on its own initiative, reimburse an employee for such expenses, but only subject to the withholding of personal income tax.
Payment of travel expenses, with the exception of situations provided for by law, are not subject to pension contributions, unified social tax. The employer can deduct this amount from taxable income.

Foreign business trip: calculation and registration

Each enterprise sets the daily allowance amount independently, while government agencies set it on the basis of regulations. The norm - 2,500 rubles is used only to reduce taxation. Exceeding this limit entails an increase in personal income tax for the employee, and the inability to reduce the income tax base for the company.

When determining the amount of daily allowance, it is necessary to divide the time a citizen spends in the Russian Federation and abroad. Compensation for each period is calculated separately, because within our state payments are made in ruble equivalent, and outside - in the currency of the country where the employee was sent.

To accurately determine the periods, the marks in the international passport are used. At the same time, the day of departure abroad refers to the daily allowance standards provided for foreign trips, and on the day of arrival, Russian standards apply. If, when moving abroad, they do not put marks in their passports, then the information from their travel tickets is used. If an employee visits several countries in one day, the official daily allowance rate for travel to the destination is applied.

Separately, business trips lasting no more than 24 hours are taken into account, for which the days of departure and entry are identical. In such circumstances, 1/2 of the established daily allowance for foreign countries is used.

We should not forget about the difference in rate when determining daily allowances to comply with the established standard. Since the Central Bank of Russia, when accounting for movements in the currency of a foreign country, regulates the establishment of its ruble equivalent at the time of issuance of funds and the time of provision of advance reporting. At the time of payment, the recalculated amount must be below 2,500 rubles, and upon arrival and provision of the necessary papers, it must exceed it.

Additionally, the company reimburses the employee for expenses such as:

• obtaining a visa, foreign passport;
• obtaining insurance when traveling abroad;
• telephone conversations;
• commissions for receiving money by checks, currency exchange;
• carriage of luggage up to 30 kg;
• other costs agreed with senior management.

When returning from a business trip within 10 days, you must submit a detailed report, to which the following documents must be attached: receipts, copies of pages of the international passport with customs marks, an accurate report. The balance of accountable funds is returned to the organization’s cash desk or the overexpenditure of the advance issued is reimbursed to the employee.

Travel daily expenses are set by the company independently. But in order to reduce taxation, they cannot exceed 700 rubles for local trips and 2,500 rubles for trips abroad. To reimburse payments, financial statements are provided, on the basis of which the employee is reimbursed for funds spent on business purposes.

In contact with

Due to the Earth's axial rotation, stars appear to us to be moving across the sky. Upon careful observation, you will notice that the North Star almost does not change its position relative to the horizon.

However, other stars describe complete circles during the day with a center near Polaris. This can be easily verified by performing the following experiment. Let's point the camera set to “infinity” at the North Star and securely fix it in this position. Open the shutter with the lens fully open for half an hour or an hour. Having developed the photograph photographed in this way, we will see concentric arcs on it - traces of the paths of the stars. The common center of these arcs - a point that remains motionless during the daily movement of stars, is conventionally called the north celestial pole. The North Star is very close to it. The point diametrically opposite to it is called the south celestial pole. In the northern hemisphere it is below the horizon.

It is convenient to study the phenomena of the daily movement of stars using a mathematical structure - the celestial sphere, i.e. an imaginary sphere of arbitrary radius, the center of which is at the observation point. The visible positions of all the luminaries are projected onto the surface of this sphere, and for the convenience of measurements, a series of points and lines are constructed. Yes, a plumb line ZCZґ passing through the observer, crosses the sky overhead at the zenith point Z. The diametrically opposite point Zґ is called the nadir. Plane (NESW), perpendicular to the plumb line ZZґ is the horizon plane - this plane touches the surface of the globe at the point where the observer is located. It divides the surface of the celestial sphere into two hemispheres: the visible, all points of which are above the horizon, and the invisible, the points of which lie below the horizon.

The axis of apparent rotation of the celestial sphere connecting both poles of the world (R And R") and passing through the observer (C) is called axis of the world. The axis of the world for any observer will always be parallel to the axis of rotation of the Earth. On the horizon, under the north pole of the world, lies the north point N, and the point S, diametrically opposite to it, is the south point. Line N.S. is called the noon line, since the shadow of a vertically placed rod falls along it on a horizontal plane at noon. (You studied how to draw a noon line on the ground and how to navigate along the sides of the horizon using it and the North Star in the fifth grade in the course of physical geography.) Points of the east E West W lie on the horizon line. They are spaced 90° from the points north N and south S. Through the point N, the celestial meridian plane, which coincides for the observer, passes through the celestial meridian plane, the zenith Z and point S WITH with the plane of its geographical meridian. Finally, the plane (AWQE) passing through the observer (point WITH) perpendicular to the axis of the world, forms the plane of the celestial equator, parallel to the plane of the earth's equator. The celestial equator divides the surface of the celestial sphere into two hemispheres: the northern with its apex at the north celestial pole and the southern with its apex at the south celestial pole.

Daily movement of luminaries at different latitudes

Now we know that with a change in the geographic latitude of the observation site, the orientation of the axis of rotation of the celestial sphere relative to the horizon changes. Let's consider what the visible movements of the celestial bodies will be in the area of ​​the North Pole, at the equator and at the middle latitudes of the Earth.

At the Earth's pole, the celestial pole is at the zenith, and the stars move in circles parallel to the horizon. Here the stars do not set or rise, their height above the horizon is constant.

At middle latitudes, there are both rising and setting stars, as well as those that never fall below the horizon (Fig. 13, b). For example, circumpolar constellations never set at the geographic latitudes of the USSR. Constellations located further from the north pole of the world, the daily paths of the luminaries cease to be above the horizon for a short time. And the constellations lying even further to the south are not ascending.

But the further the observer moves south, the more southern constellations he can see. At the earth's equator, one could see the constellations of the entire starry sky in a day, if the Sun did not interfere during the day. For an observer at the equator, all stars rise and set perpendicular to the horizon. Each star here spends exactly half of its path above the horizon. For an observer at the Earth's equator, the north celestial pole coincides with the north point, and the south celestial pole coincides with the south point . For him, the axis of the world is located in the horizontal plane.

Climaxes

The celestial pole, with the apparent rotation of the sky, reflecting the rotation of the Earth around its axis, occupies a constant position above the horizon at a given latitude. Over the course of a day, the stars describe circles parallel to the equator above the horizon around the axis of the world. Moreover, each luminary crosses the celestial meridian twice per day.

The phenomena of the passage of luminaries through the celestial meridian are called culminations. At the upper culmination the height of the luminary is maximum, at the lower culmination it is minimum. The time interval between climaxes is half a day.

The luminary that does not set at this latitude M both culminations are visible (above the horizon), among the stars that rise and set, M 1 and M 2 the lower climax occurs below the horizon, below the north point. At the luminary M 3 , located far south of the celestial equator, both climaxes may be invisible. The moment of the upper culmination of the center of the Sun is called true noon, and the moment of the lower culmination-true midnight. At true noon, the shadow from the vertical rod falls along the noon line.

However, other stars describe complete circles during the day with a center near Polaris. This can be easily verified by performing the following experiment. Let's point the camera set to “infinity” at the North Star and securely fix it in this position. Open the shutter with the lens fully open for half an hour or an hour. Having developed the photograph photographed in this way, we will see concentrically

These arcs are traces of the paths of the stars. The common center of these arcs, a point that remains motionless during the daily movement of stars, is conventionally called the north celestial pole. The North Star is very close to it. The point diametrically opposite to it is called the south celestial pole. In the northern hemisphere it is below the horizon.

It is convenient to study the phenomena of the daily movement of stars using a mathematical structure - the celestial sphere, i.e. an imaginary sphere of arbitrary radius, the center of which is at the observation point. The visible positions of all the luminaries are projected onto the surface of this sphere, and for the convenience of measurements, a series of points and lines are constructed. Thus, the plumb line ZCZ΄ passing through the observer intersects the sky above the head at the zenith point Z. The diametrically opposite point Z΄ is called the nadir. The plane (NESW) perpendicular to the plumb line ZZ΄ is the horizon plane - this plane touches the surface of the globe at the point where the observer is located. It divides the surface of the celestial sphere into two hemispheres: the visible, all points of which are above the horizon, and the invisible, the points of which lie below the horizon.

The axis of apparent rotation of the celestial sphere, connecting both poles of the world (P and P") and passing through the observer (C), is called the axis of the world. The axis of the world for any observer will always be parallel to the axis of rotation of the Earth. On the horizon under the north pole of the world lies the north point N , the point S diametrically opposite to it is the point of the south. The NS line is called the noon line, since a shadow from a vertically placed rod falls along it on a horizontal plane at noon. (How to draw a noon line on the ground and how to navigate around it and the North Star horizon, you studied in the fifth grade in the course of physical geography.) The points east E west W lie on the horizon line. They are 90° from the points north N and south S. A plane passes through point N, the poles of the world, zenith Z and point S celestial meridian, coinciding for observer C with the plane of his geographic meridian. Finally, the plane (AWQE) passing through the observer (point C) perpendicular to the axis of the world forms the plane of the celestial equator, parallel to the plane of the earth's equator. The celestial equator divides the surface of the celestial sphere into two hemispheres: the northern with its apex at the north celestial pole and the southern with its apex at the south celestial pole.

Daily movement of luminaries at different latitudes

Now we know that with a change in the geographic latitude of the observation site, the orientation of the axis of rotation of the celestial sphere relative to the horizon changes. Let's consider what the visible movements of the celestial bodies will be in the area of ​​the North Pole, at the equator and at the middle latitudes of the Earth.

At the Earth's pole, the celestial pole is at the zenith, and the stars move in circles parallel to the horizon. Here the stars do not set or rise, their height above the horizon is constant.

At middle latitudes, there are both rising and setting stars, as well as those that never fall below the horizon (Fig. 13, b). For example, circumpolar constellations never set at the geographic latitudes of the USSR. Constellations located further from the north pole of the world, the daily paths of the luminaries cease to be above the horizon for a short time. And the constellations lying even further to the south are not ascending.

But the further the observer moves south, the more southern constellations he can see. At the earth's equator, one could see the constellations of the entire starry sky in a day, if the Sun did not interfere during the day. For an observer at the equator, all stars rise and set perpendicular to the horizon. Each star here spends exactly half of its path above the horizon. For an observer at the Earth's equator, the north celestial pole coincides with the north point, and the south celestial pole coincides with the south point. For him, the axis of the world is located in the horizontal plane.

Climaxes

The celestial pole, with the apparent rotation of the sky, reflecting the rotation of the Earth around its axis, occupies a constant position above the horizon at a given latitude. Over the course of a day, the stars describe circles parallel to the equator above the horizon around the axis of the world. Moreover, each luminary crosses the celestial meridian twice per day.

The phenomena of the passage of luminaries through the celestial meridian are called culminations. At the upper culmination the height of the luminary is maximum, at the lower culmination it is minimum. The time interval between climaxes is half a day.

For the luminary M, which does not set at a given latitude, both culminations are visible (above the horizon), for stars that rise and set, M1 and M2, the lower culmination occurs below the horizon, below the north point. For the luminary M3, located far south of the celestial equator, both culminations may be invisible. The moment of the upper culmination of the center of the Sun is called true noon, and the moment of the lower culmination is called true midnight. At true noon, the shadow from the vertical rod falls along the noon line.

4. The ecliptic and the “wandering” luminaries-planets

In a given area, each star always culminates at the same height above the horizon, because its angular distance from the celestial pole and from the celestial equator does not change. The Sun and Moon change the height at which they culminate.

If you use an accurate clock to notice the time intervals between the upper culminations of the stars and the Sun, you can be convinced that the intervals between the culminations of the stars are four minutes shorter than the intervals between the culminations of the Sun. This means that during one revolution of the celestial sphere, the Sun manages to move relative to the stars to the east - in the direction opposite to the daily rotation of the sky. This shift is about 1°, since the celestial sphere makes a full revolution - 360° in 24 hours. In 1 hour, equal to 60 minutes, it rotates by 15°, and in 4 minutes - by 1°. Over the course of a year, the Sun describes a large circle against the background of the starry sky.

The climaxes of the Moon are delayed every day not by 4 minutes, but by 50 minutes, since the Moon makes one revolution towards the rotation of the sky per month.

Planets move slower and in more complex ways. They move against the background of the starry sky, now in one direction, then in the other, sometimes slowly making loops. This is due to the combination of their true movement with the movements of the Earth. In the starry sky, planets (translated from ancient Greek as “wandering”) do not occupy a permanent place, just like the Moon and the Sun. If you make a map of the starry sky, then you can indicate on it the position of the Sun, Moon and planets only for a certain moment.

The apparent annual movement of the Sun occurs along a large circle of the celestial sphere, called the ecliptic.

Moving along the ecliptic, the Sun crosses the celestial equator twice at the so-called equinoctial points. This happens around March 21 and around September 23, on the days of the equinoxes. These days the Sun is on the celestial equator, and it is always divided in half by the horizon plane. Therefore the ways

Home > Lesson

Lesson 6/6

in detail presentation

Subject Basics of time measurement.

During the classes

1. Repetition of what has been learned
A)3 people on individual cards.
1. 1. At what altitude in Novosibirsk (φ= 55º) does the Sun culminate on September 21?
2. Where on earth are no stars of the southern hemisphere visible?
2. 1. The midday altitude of the Sun is 30º, and its declination is 19º. Determine the geographic latitude of the observation site.
2. How are the daily paths of the stars located relative to the celestial equator?
3. 1. What is the declination of the star if it culminates in Moscow (φ = 56 º ) at altitude 69 º ?
2. How is the axis of the world located relative to the earth’s axis, relative to the horizon plane?

b)3 people at the board.
1. Derive the formula for the height of the luminary.
2. Daily paths of luminaries (stars) at different latitudes.
3. Prove that the height of the celestial pole is equal to the geographic latitude.

V)The rest on their own .
1. What is the greatest height that Vega reaches (δ=38 o 47") in the Cradle (φ=54 o 05")?
2. Select any bright star using PCZN and write down its coordinates.
3. In what constellation is the Sun today and what are its coordinates?
d) in "Red Shift 5.1"
Find the Sun:
- what information can you get about the Sun?
- what are its coordinates today and in what constellation is it located?
- How does the declination change?
- which of the stars that have their own name is closest in angular distance to the Sun and what are its coordinates?
- prove that the Earth is currently moving in orbit closer to the Sun 2. New material
Need to pay students' attention:
1. The length of the day and year depends on the reference system in which the Earth’s movement is considered (whether it is connected with the fixed stars, the Sun, etc.). The choice of reference system is reflected in the name of the time unit.
2. The duration of time units is related to the visibility conditions (culminations) of celestial bodies.
3. The introduction of the atomic time standard in science was due to the uneven rotation of the Earth, discovered when the accuracy of clocks increased.
4. The introduction of standard time is due to the need to coordinate economic activities in the territory defined by the boundaries of time zones.

Time counting systems. Relationship with geographic longitude. Thousands of years ago, people noticed that many things in nature were repeated. It was then that the first units of time arose - day month Year . Using simple astronomical instruments, it was established that there are about 360 days in a year, and in approximately 30 days the silhouette of the Moon goes through a cycle from one full moon to the next. Therefore, the Chaldean sages adopted the sexagesimal number system as a basis: the day was divided into 12 night and 12 day hours , circle - 360 degrees. Every hour and every degree was divided by 60 minutes , and every minute – by 60 seconds .
However, subsequent more accurate measurements hopelessly spoiled this perfection. It turned out that the Earth makes a full revolution around the Sun in 365 days, 5 hours, 48 ​​minutes and 46 seconds. The Moon takes from 29.25 to 29.85 days to go around the Earth.
Periodic phenomena accompanied by the daily rotation of the celestial sphere and the apparent annual movement of the Sun along the eclipticform the basis of various time counting systems.Time- the main physical quantity characterizing the successive change of phenomena and states of matter, the duration of their existence.
Short– day, hour, minute, second
Long– year, quarter, month, week.
1. "Zvezdnoe"time associated with the movement of stars on the celestial sphere. Measured by the hour angle of the vernal equinox.
2. "Sunny"time associated: with the visible movement of the center of the Sun's disk along the ecliptic (true solar time) or the movement of the "average Sun" - an imaginary point moving uniformly along the celestial equator in the same period of time as the true Sun (average solar time).
With the introduction of the atomic time standard and the International SI System in 1967, the atomic second has been used in physics.
Second- a physical quantity numerically equal to 9192631770 periods of radiation corresponding to the transition between hyperfine levels of the ground state of the cesium-133 atom.
Average solar time is used in everyday life . The basic unit of sidereal, true and mean solar time is the day. We obtain sidereal, mean solar and other seconds by dividing the corresponding day by 86400 (24 h, 60 m, 60 s). The day became the first unit of time measurement over 50,000 years ago.
Sidereal day- the period of rotation of the Earth around its axis relative to the fixed stars, defined as the time interval between two successive upper culminations of the vernal equinox.
True solar days- the period of rotation of the Earth around its axis relative to the center of the solar disk, defined as the time interval between two successive culminations of the same name at the center of the solar disk.
Due to the fact that the ecliptic is inclined to the celestial equator at an angle of 23 about 26", and the Earth rotates around the Sun in an elliptical (slightly elongated) orbit, the speed of the apparent movement of the Sun across the celestial sphere and, therefore, the duration of the true solar day will constantly change throughout the year : fastest near the equinox points (March, September), slowest near the solstices (June, January).To simplify time calculations, the concept of the average solar day was introduced in astronomy - the period of rotation of the Earth around its axis relative to the “average Sun”.
Average solar day are defined as the period of time between two successive culminations of the “average Sun” of the same name. They are 3 m 55.009 s shorter than the sidereal day.
24 h 00 m 00 s sidereal time is equal to 23 h 56 m 4.09 s mean solar time. For the certainty of theoretical calculations, it was accepted ephemeris (tabular) a second equal to the average solar second on January 0, 1900 at 12 hours of equicurrent time not associated with the rotation of the Earth. About 35,000 years ago, people noticed the periodic change in the appearance of the Moon - the change of lunar phases. Phase F celestial body (Moon, planet, etc.) is determined by the ratio of the greatest width of the illuminated part of the disk d to its diameter D: Ф=d/ D. Line terminator separates the dark and light parts of the luminary's disk. The Moon moves around the Earth in the same direction in which the Earth rotates around its axis: from west to east. This movement is reflected in the visible movement of the Moon against the background of stars towards the rotation of the sky. Every day, the Moon moves east by 13.5 o relative to the stars and completes a full circle in 27.3 days. This is how the second measure of time after the day was established - month.
Sidereal (sidereal) lunar month- the period of time during which the Moon makes one complete revolution around the Earth relative to the fixed stars. Equal to 27 d 07 h 43 m 11.47 s.
Synodic (calendar) lunar month- the period of time between two successive phases of the same name (usually new moons) of the Moon. Equal to 29 d 12 h 44 m 2.78 s. The combination of the phenomena of the visible movement of the Moon against the background of stars and the changing phases of the Moon allows one to navigate by the Moon on the ground (Fig.). The moon appears as a narrow crescent in the west and disappears in the rays of dawn as an equally narrow crescent in the east. Let's mentally draw a straight line to the left of the lunar crescent. We can read in the sky either the letter “R” - “growing”, the “horns” of the month are turned to the left - the month is visible in the west; or the letter “C” - “aging”, the “horns” of the month are turned to the right - the month is visible in the east. During a full moon, the moon is visible in the south at midnight.

As a result of observations of changes in the position of the Sun above the horizon over many months, a third measure of time arose - year.
Year- the period of time during which the Earth makes one full revolution around the Sun relative to some landmark (point).
Sidereal year- sidereal (stellar) period of the Earth’s revolution around the Sun, equal to 365.256320... average solar day.
Anomalistic year- the time interval between two successive passages of the average Sun through a point in its orbit (usually perihelion) is equal to 365.259641... average solar day.
Tropical year- the time interval between two consecutive passages of the average Sun through the vernal equinox, equal to 365.2422... average solar day or 365 d 05 h 48 m 46.1 s.

World Time is defined as local mean solar time at the prime (Greenwich) meridian ( T O , UT- Universal Time). Since in everyday life you cannot use local time (since in Kolybelka it is one, and in Novosibirsk it is different (different λ )), which is why it was approved by the Conference at the suggestion of a Canadian railway engineer Sanford Fleming(February 8 1879 when speaking at the Canadian Institute in Toronto) standard time, dividing the globe into 24 time zones (360:24 = 15 o, 7.5 o from the central meridian). The zero time zone is located symmetrically relative to the prime (Greenwich) meridian. The belts are numbered from 0 to 23 from west to east. The real boundaries of the belts are combined with the administrative boundaries of districts, regions or states. The central meridians of time zones are separated from each other by exactly 15 o (1 hour), therefore, when moving from one time zone to another, the time changes by an integer number of hours, but the number of minutes and seconds does not change. New calendar days (and New Year) begin on date lines(demarcation line), passing mainly along the meridian of 180°E longitude near the northeastern border of the Russian Federation. West of the date line, the date of the month is always one more than east of it. When crossing this line from west to east, the calendar number decreases by one, and when crossing the line from east to west, the calendar number increases by one, which eliminates the error in counting time when traveling around the world and moving people from the Eastern to the Western hemispheres of the Earth.
Therefore, the International Meridian Conference (1884, Washington, USA) in connection with the development of telegraph and railway transport introduced:
- the day begins at midnight, and not at noon, as it was.
- the prime (zero) meridian from Greenwich (Greenwich Observatory near London, founded by J. Flamsteed in 1675, through the axis of the observatory telescope).
- counting system standard time
Standard time is determined by the formula: T n = T 0 + n , Where T 0 - universal time; n- time zone number.
Maternity time- standard time, changed to an integer number of hours by government decree. For Russia it is equal to zone time, plus 1 hour.
Moscow time- maternity time of the second time zone (plus 1 hour): Tm = T 0 + 3 (hours).
Summer time- maternity standard time, changed additionally by plus 1 hour by government order for the period of summer time in order to save energy resources. Following the example of England, which introduced daylight saving time for the first time in 1908, now 120 countries around the world, including the Russian Federation, implement daylight saving time annually.

Next, students should be briefly introduced to astronomical methods for determining the geographic coordinates (longitude) of an area. Due to the rotation of the Earth, the difference between the moments of the onset of noon or climaxes ( climax. What kind of phenomenon is this?) stars with known equatorial coordinates at 2 points is equal to the difference in the geographical longitudes of the points, which makes it possible to determine the longitude of a given point from astronomical observations of the Sun and other luminaries and, conversely, the local time at any point with a known longitude.
For example: one of you is in Novosibirsk, the second is in Omsk (Moscow). Which of you will observe the upper culmination of the center of the Sun first? And why? (note, this means that your watch runs according to Novosibirsk time). Conclusion– depending on the location on Earth (meridian - geographic longitude), the culmination of any star is observed at different times, that is time is related to geographic longitude or Т=UT+λ, and the time difference for two points located on different meridians will be T 1 -T 2 = λ 1 - λ 2 . Geographic longitude (λ ) of the area is measured east of the “zero” (Greenwich) meridian and is numerically equal to the time interval between the same climaxes of the same star on the Greenwich meridian ( UT) and at the observation point ( T). Expressed in degrees or hours, minutes and seconds. To determine geographic longitude of the area, it is necessary to determine the moment of culmination of a luminary (usually the Sun) with known equatorial coordinates. By converting the observation time from mean solar to sidereal using special tables or a calculator and knowing from the reference book the time of the culmination of this star on the Greenwich meridian, we can easily determine the longitude of the area. The only difficulty in calculations is the exact conversion of time units from one system to another. There is no need to “watch” the moment of culmination: it is enough to determine the height (zenith distance) of the luminary at any precisely recorded moment in time, but the calculations will then be quite complicated.
Clocks are used to measure time. From the simplest, used in ancient times, are gnomon - a vertical pole in the center of a horizontal platform with divisions, then sand, water (clepsydra) and fire, to mechanical, electronic and atomic. An even more accurate atomic (optical) time standard was created in the USSR in 1978. An error of 1 second occurs once every 10,000,000 years!

Time keeping system in our country.
1) From July 1, 1919 it was introduced standard time(decree of the Council of People's Commissars of the RSFSR dated February 8, 1919)
2) Established in 1930 Moscow (maternity leave) time of the 2nd time zone in which Moscow is located, translated one hour ahead compared to standard time (+3 to World Time or +2 to Central European Time). Canceled in February 1991 and reinstated again in January 1992.
3) The same Decree of 1930 abolished the daylight saving time (DST) in force since 1917 (April 20 and return on September 20), first introduced in England in 1908.
4) In 1981, the country resumed daylight saving time.
5) In 1992, by Decree of the President, maternity time (Moscow) time was restored from January 19, 1992, with the preservation of summer time on the last Sunday in March at 2 a.m. an hour ahead, and for winter time on the last Sunday in September at 3 o'clock in the morning an hour ago.
6) In 1996, by Decree of the Government of the Russian Federation No. 511 of April 23, 1996, summer time was extended by one month and now ends on the last Sunday of October. The Novosibirsk region is transferred from the 6th time zone to the 5th.
So, for our country in winter T= UT+n+1 h, and in the summer T= UT+n+2 h

3. Accurate time service.
To accurately count time, a standard is needed, due to the uneven movement of the Earth along the ecliptic. In October 1967 in Paris, the 13th General Conference of the International Committee of Weights and Measures determines the duration of the atomic second - the period of time during which 9,192,631,770 oscillations occur, corresponding to the frequency of healing (absorption) of the Cesium atom - 133. The accuracy of atomic clocks is an error of 1 s per 10,000 years.
On January 1, 1972, the USSR and many countries of the world switched to the atomic time standard. Radio-broadcast time signals are transmitted by atomic clocks to accurately determine local time (i.e., geographic longitude - the location of reference points, finding the moments of the culmination of stars), as well as for aviation and maritime navigation.

4. Years, calendar.
RECORDING is a system for calculating large periods of time. In many chronology systems, counting was carried out from some historical or legendary event.
Modern chronology - " our era", "new era" (AD), "era from the Nativity of Christ" ( R.H..), Anno Domeni ( A.D.– “year of the Lord”) – is based on an arbitrarily chosen date of birth of Jesus Christ. Since it is not indicated in any historical document, and the Gospels contradict each other, the learned monk Dionysius the Small in 278 of the era of Diocletian decided to “scientifically”, based on astronomical data, calculate the date of the era. The calculation was based on: a 28-year "solar circle" - a period of time during which the numbers of months fall on exactly the same days of the week, and a 19-year "lunar circle" - a period of time during which the same phases of the Moon fall on the same days. the same days of the month. The product of the cycles of the “solar” and “lunar” circles, adjusted for the 30-year life of Christ (28 x 19 + 30 = 572), gave the starting date of modern chronology. Counting years according to the era “from the Nativity of Christ” “took root” very slowly: until the 15th century (i.e., even 1000 years later), official documents in Western Europe indicated 2 dates: from the creation of the world and from the Nativity of Christ (A.D). Now this chronology system (new era) is accepted in most countries.
The starting date and subsequent chronology system are called era. The starting point of the era is called era. Among the peoples professing Islam, the chronology dates from 622 AD. (from the date of the resettlement of Muhammad, the founder of Islam, to Medina).

In Rus', the chronology “From the Creation of the World” (“Old Russian Era”) was carried out from March 1, 5508 BC until 1700.

CALENDAR(Latin calendarium - debt book; in Ancient Rome, debtors paid interest on the day of the calendar - the first day of the month) - a number system for large periods of time, based on the periodicity of the visible movements of celestial bodies. Highlight three main types of calendars :
1. Lunar calendar, which is based on a synodic lunar month with a duration of 29.5 average solar days. Originated over 30,000 years ago. The lunar year of the calendar contains 354 (355) days (11.25 days shorter than the solar one) and is divided into 12 months of 30 (odd) and 29 (even) days each (Muslim, Turkish, etc.). The lunar calendar is adopted as a religious and state calendar in the Muslim states of Afghanistan, Iraq, Iran, Pakistan, the United Arab Republic and others. Solar and lunisolar calendars are used in parallel for planning and regulating economic activities.
2. Solar calendar, which is based on the tropical year. Originated over 6000 years ago. Currently accepted as the world calendar. For example Julian The "old style" solar calendar contains 365.25 days. Developed by the Alexandrian astronomer Sosigenes, introduced by Emperor Julius Caesar in Ancient Rome in 46 BC and then spread throughout the world. In Rus' it was adopted in 988 NE. In the Julian calendar, the length of the year is determined to be 365.25 days; three “simple” years have 365 days each, one leap year has 366 days. There are 12 months in a year of 30 and 31 days each (except February). The Julian year lags behind the tropical year by 11 minutes 13.9 seconds per year. The error per day accumulated over 128.2 years. Over 1500 years of its use, an error of 10 days has accumulated.
IN Gregorian In the “new style” solar calendar, the length of the year is 365.242500 days (26 seconds longer than the tropical year). In 1582, the Julian calendar, by order of Pope Gregory XIII, was reformed in accordance with the project of the Italian mathematician Luigi Lilio Garalli (1520-1576). The counting of days was moved forward by 10 days and it was agreed that every century that is not divisible by 4 without a remainder: 1700, 1800, 1900, 2100, etc. should not be considered a leap year. This corrects an error of 3 days every 400 years. An error of 1 day “accumulates” in 3323 years. New centuries and millennia begin on January 1 of the “first” year of a given century and millennium: thus, the 21st century and the 3rd millennium AD (AD) began on January 1, 2001 according to the Gregorian calendar.
In our country, before the revolution, the Julian calendar of the “old style” was used, the error of which by 1917 was 13 days. On February 14, 1918, the world-accepted “new style” Gregorian calendar was introduced in the country and all dates moved forward 13 days. The difference between the old and new styles is 18 to 11 days, 19 to 12 days and 20 to 13 days (last until 2100).
Other types of solar calendars are:
Persian a calendar that determined the length of the tropical year at 365.24242 days; The 33-year cycle includes 25 “simple” years and 8 “leap” years. Much more accurate than the Gregorian: an error of 1 year “accumulates” in 4500 years. Developed by Omar Khayyam in 1079; was used in Persia and a number of other states until the mid-19th century.
Coptic the calendar is similar to the Julian calendar: there are 12 months of 30 days in a year; after the 12th month in a “simple” year, 5 are added, in a “leap” year – 6 additional days. Used in Ethiopia and some other states (Egypt, Sudan, Turkey, etc.) in the territory of Copts.
3. Lunar-solar calendar, in which the movement of the Moon is consistent with the annual movement of the Sun. The year consists of 12 lunar months of 29 and 30 days each, to which “leap” years containing an additional 13th month are periodically added to take into account the movement of the Sun. As a result, “simple” years last 353, 354, 355 days, and “leap” years last 383, 384 or 385 days. It arose at the beginning of the 1st millennium BC and was used in Ancient China, India, Babylon, Judea, Greece, and Rome. Currently adopted in Israel (the beginning of the year falls on different days between September 6 and October 5) and is used, along with the state one, in the countries of Southeast Asia (Vietnam, China, etc.).

All calendars are inconvenient because there is no consistency between the date and day of the week. The question arises: how to come up with a permanent world calendar. This issue is being resolved at the UN and, if adopted, such a calendar can be introduced when January 1 falls on a Sunday.

Fixing the material
1. Example 2, page 28
2. Isaac Newton was born on January 4, 1643 according to the new style. What is his date of birth according to the old style?
3. Longitude of Cradle λ=79 O 09" or 5 h 16 m 36 With . Find the local time for Cradle and compare it with the time we live in.

Result:
1) What calendar do we use?
2) How does the old style differ from the new?
3) What is universal time?
4) What are noon, midnight, true solar days?
5) What explains the introduction of standard time?
6) How to determine standard time, local time?
7)Ratings

Homework:§6; questions and tasks for self-control (page 29); page 29 “What to know” – main thoughts, repeat the entire chapter “Introduction to Astronomy”, Test No. 1 (if it is not possible to conduct a separate lesson).
Exercise 1. Compose a crossword puzzle using the material studied in the first section.
2. Prepare a report on one of the calendars.
3. Compose a questionnaire based on the material in the first section (at least 20 questions, answers in brackets).