We extend hair: methods and technologies, contraindications, photos. Types of hair extensions

Do you have thin, sparse and brittle hair that lacks volume? Do you want silky, thick and long curls, but cannot achieve the desired result in any way? You do not have to put up with the current state of your hair; in almost every hairdresser you can have artificial hair extensions. You will find information on the varieties of this procedure, their features, technique of execution and general contraindications in our article.

Hair extension methods and technologies

Extension of artificial curls has several methods and technologies. We will talk about them below.

Experts are used to highlighting 2 ways to build up donor strands: hot and cold.

Hot build-up technique involves the use of a melted adhesive composition, with the help of which fake curl connects with native hair. Thanks to the latest developments, the attachments of donor strands are able to melt at low temperatures or under the influence of ultrasound, which cannot harm natural curls. At the same time, the mounts do not require additional protection, so you can not worry about their integrity while visiting the sauna, sea, pool or bath.
The cold extension technique is considered safer for the hair and epidermis. When using it, natural strands are not subject to thermal action, artificial elements are attached to the skin / hair using braids, glue, clips, etc.

Artificial hair extension technologies are regularly improved. It is possible that in a few years, improved techniques will allow women to independently use the most complex and long-term extension techniques, without leaving their own apartment.

There are many more technologies for increasing donor elements. You will learn about them below.

This type of procedure refers to the cold method. For its implementation, adhesive tape with artificial strands is used, which is attached to the roots of native curls, and stays on them until the adhesion site is treated with a special solution (i.e., during the correction or removal of the enlarged elements). The adhesive used for tape build-up does not leave marks, is harmless to the dermis and strands and allows you to perform the procedure as quickly as possible. The result of the build-up can last from 2 months to a year, but only with timely corrections and careful care of the hair. This type of extension allows you to freely visit the pool, solarium, sauna, bathhouse, swim in salty sea water, etc. The tape technique is suitable for improving the appearance of thin, bulky hairs. This procedure will take approximately 90 minutes.

On a note: after the tape extension, you need to carefully approach the choice of hairstyle, because Areas with donor curls attached can catch the eye and reveal your little secret. When visiting the gym and while sleeping, it is recommended to braid the curls in a braid to prevent tangling.

Another name is tress build-up. The named procedure is also cold build-up. In addition, the tress method is recognized as the safest for hair, because during its implementation, neither the skin nor the hair is treated with adhesives and is not subject to thermal action. To carry out the afron extension, the master braids horizontal braids from your hair, to which donor curls are attached using a special hook (hairdressers call them tress). For each part of the head, different wefts are used: they are narrow at the temples, and wide at the back of the head.

Tress building will take you about 3 hours, while the duration of wearing artificial elements depends on the growth rate of native curls. On average, you will need to correct once or twice a month.

On a note: after tress extension, you cannot collect curls in a high tail, because braided pigtails will be highly visible to people around.

This type of procedure is one of the easiest to carry out and affordable. Clip technology is a cold way of building up, which any girl can do. With its help, a woman can lengthen her hair anywhere and anytime, make her hairstyle voluminous, add colored curls, creating the effect of colored or highlighted hair. The essence of clip-on extension is simple to disgrace: a strip of artificial strand at the end has clips - special clips that are attached to the roots of natural hair. After a few workouts, you can quickly put on your hair extensions and style them into your desired hairstyle. Clip-on extensions cannot be attributed to long-term techniques: if you go to bed with donor strands, then in the morning your hairstyle will resemble a "haystack" of tangled curls and artificial elements that have moved in different directions.

On a note: after clip-on extensions, you cannot create tall, tight hairstyles and weaves: the clips will not withstand such a load and will look sloppy out of your own hair.

This technique is the youngest of all. This method of extension is carried out in a cold way using metal-ceramic beads, the color of which is selected for each woman individually. The technique for performing this procedure is as follows: a bead is attached to your own lock together with a donor lock at a distance of 5 mm from the roots. Extension with beads helps to acquire long strands even with very short native hair. Also, in this way, you can increase the bangs. Despite the amazing result, this technology has one serious drawback - the mechanical effect on the strands. The friction of the beads against the curls leads to injury to the hair, making it brittle, weak and damaged.

Hair extensions with beads can be worn for 2.5 to 6 months. The first correction is best done a month after the first extension.

On a note: when choosing this technology, be careful when combing your hair: the comb should not touch the metal beads.

This technique is also a cold extension method in which the donor strands are glued to the scalp. When it is carried out, the master conditionally divides the head into several sections, removes the hair into partings and glues strips of finished strands to the epidermis. Bonding allows hair to grow quickly, but the glue used to attach artificial elements can negatively affect the condition of the dermis and native hair. On average, the described type of extension will delight you for about a month, at the slightest sign of unsticking of artificial elements, you will need to visit your hairdresser and carry out an early correction.

On a note: after bonding, it is necessary to approach the choice of hairstyles more carefully, because many of them can cause the donor strands to peel off and spoil the appearance of the updated hair. Also, be careful when brushing and washing your hair.

The second name is South Korean. Another type of cold strand extension method. It can be classified as non-standard techniques. To implement the South Korean type of extension, the master puts a small ring on his native strand (half a centimeter from the roots of his native hair), into which an artificial curl is threaded. To secure the ring, the hairdresser clamps it with tongs. This method is only suitable for those women who are used to sleeping in curlers. The rings attached to your hair will be quite noticeable, especially when you sleep. The extension procedure itself lasts about 2 hours, the first correction can be carried out after 3-5 months.

On a note: Comb the strands carefully: if you do the wrong thing, you can rip off the rings and worsen the appearance of the hairstyle.

This type of procedure has a lot of options. The essence of the capsule method consists in gluing an artificial strand and native hairs using a small capsule, which is heated and attached to the roots of the curls with special glue or keratin. The substance melts under the action of high temperatures and connects both strands. This technique can be carried out both hot and cold (depending on the type of this procedure). Due to the wide variety in the choice of building up by the capsule method, each lady will be able to choose exactly the method that suits her in all respects.

This technique can be attributed to hot methods, however, in this case, the hair is not subjected to the thermal effects we are accustomed to. This type of extension involves gluing the native strand with the donor element using a capsule that is heated with an ultrasonic gun. One such manipulation takes no more than 2 seconds. The disadvantages of this method include the composition of the capsule, which contains substances harmful to the hair (including keratin). This type of extension will take about 3 hours, the first correction will be needed in 2 months.

On a note: Ultrasonic extension allows you to experiment with any hairstyle and styling.

Italian technology

Another hot extension technique. To connect the donor element and native curls, special forceps are used, while the junction can be either convex or flat. Before use, the capsule is treated with a resinous composition, which makes it possible to increase the duration of wearing the extended elements. Hair extension according to the Italians' technique will take from 2 to 4 hours, the first correction is carried out after 2 months.

On a note: Like ultrasonic extensions, the Italian technique allows you to create different hairstyles. But in its implementation, you will have to forget about the sea, sauna, pool and steam bath.

This technique of performing the procedure is similar to that of the Italians, however, instead of forceps, a thermo gun and glue are used here. Therefore, the period of wearing, the implementation of correction and other features are absolutely identical to the previous extension technology.

It is carried out in a cold way. Donor elements are attached to natural strands using fixer and glue. After drying, the glue turns white, so this extension can only be carried out by fair-haired beauties. Extension in the described way will take from 3 to 5 hours, after 4 months the first correction will be required.

On a note: the features of building up donor elements by the Spanish method are the same as those of the ultrasound and Italian: a ban on visiting the pool, sauna, bath and swimming in the sea, as well as the absence of restrictions in creating any hairstyle.

French technology

It acts as an analogue of the Spanish technology with the only difference: the master adds a coloring agent to the glue, which is selected individually for the color of his client's hair. All the features of the French method of strand extension are similar to the previous technology.

Also you can hear about Brazilian technology extensions: this method involves straightening curls with keratin, which makes curly strands straight, and as a result, longer.

Contraindications

All of the listed types of strand extension have a list of general contraindications, which we have given below:

Dermatological diseases;
Alopecia or partial loss of curls;
Hormonal disruptions;
Recovery periods after suffering a nervous breakdown, depression or stress;
The first 2-4 months after childbirth.

The choice of extension technologies is quite large, before starting the procedure, find out from the hairdresser all the information you are interested in, inquire about the durability of the future hairstyle, the nuances of the correction, the dangers of the hair fixative, etc. article: "Caring for hair extensions."

Good way way to quickly do even short hair thicker and longer hair extensions. In just a few hours, you can lengthen strands to the desired length, hide traces of baldness or add volume to your hairstyle. For these advantages, women appreciate the extension procedure. Of course, she is not without flaws, but here each girl makes a decision on her own: to do it or not. We will explain in detail how the methods of hair lengthening differ from each other, which ones are safe even during pregnancy, and whether there are differences between donor strands from Europe and Asia. Even at the stage of doubts, you will learn how to extend curls not in the salon, but at home, how to restore hair after the procedure, and what opportunities new hair opens up in creating hairstyles.

Description of the procedure

The technology is popular all over the world, and there is a simple explanation for this. No need to wait for the curls to grow naturally.

Taking into account the fact that, on average, they add 1-1.5 centimeters per month, it will be possible to get a luxurious half-meter hair in 5 years, and even then - at the cost of patience and careful care. Thanks to the extension, the waiting period for a new hairstyle is reduced many times.

Donor strands can be fixed on native curls different ways and some of them are even suitable for home use. Due to the natural growth of hair, after 2-6 months, the hair will need correction. The wizard will remove the attached bundles and move them closer to the roots. It is permissible to use the same donor material several times, provided that it is of high quality.

You can build up strands all over the head or in certain areas. The procedure is suitable for men and women with any hair color.

Choosing donor strands

There is not a very pleasant aesthetic moment in hair extensions. By different reasons many girls disdain to wear strands that previously belonged to other women. Some associate this with the unknown origin of the donor material, while someone thinks that someone else's negative energy is transmitted through the curls. Experts assure that there is no need to be afraid of this.

Before entering the salons and stores, the extension bundles undergo processing, which includes disinfection, painting and other procedures. But it's still worth puzzling about the origin of the donor material. After all, the quality and price of the hair depends on where the hair was obtained. Find out why Slavic curls are valued the most, while European ones are considered disposable, but they deserve a lot of positive reviews.

Pros and cons

The obvious advantages of hair extensions in different ways:

the ability to completely change the image in 1 day;
an increase in the length and density of the hair;
a variety of donor strands and methods for attaching them;
versatility - the technology is suitable for men and women, even with short haircuts;
the ability to perform at home (not all methods).

Along with the pros, hair extension also has cons:

high price;
the presence of contraindications;
the need for periodic correction (after 2-6 months);
the likelihood of tangled strands, slipping of fasteners or, in general, poor-quality performance of the technique;
the need for special care for the extended hair.

Price

Hair lengthening is one of the most expensive hairdressing services because it requires special skills and high professionalism from the master.

Also, the cost is influenced by the quality and quantity of donor bundles, their length. Another important factor is the technology chosen. In the regions, any extension procedure is cheaper than in the megalopolis.

On average, the cost starts from 6-8 thousand rubles. The maximum price reaches 30-40 thousand rubles, but with the ultrasound technique it can be doubled.

Advice. You can extend your hair inexpensively if you take not natural, but artificial strands.

Contraindications

The list of restrictions for any extension technology consists of approximately the same points:

migraine, VSD, vascular disorders;
exacerbation of chronic ailments;
taking hormonal drugs, antibiotics;
undergoing a course of chemotherapy;
brittle, dry or damaged hair;
scalp sensitivity;
dermatological ailments, damage to the skin;
bold type of curls;
strong hair loss;
age up to 16-18 years.

Pregnancy is a relative contraindication to hair extensions. Not all methods are suitable for women who are expecting the birth of a baby. We will tell you about the safest of them and explain how to care for the extended strands.

Kinds

The most popular technique is capsule building up. Donor hair is divided into thin strands and attached to the native head of hair using small and inconspicuous capsules: keratin, glue, resin, gel. Also for this purpose, metal-ceramic rings are used, which must be squeezed with a special device to fix them on the head. Find out about all the nuances of such a build-up from our detailed selection of thematic materials.

All methods of capsule hair extension are divided into 2 categories: those that are performed hot or cold. In the first case, to attach the bundles, forceps heated to a certain temperature are used, with which the capsules are melted and the donor strands are connected with the relatives. There are 2 main hot techniques: Italian and English, and each of them has its own varieties.

With cold technology, the thermal effect on the hair is excluded. You can lengthen the curls using the Spanish, Hollywood, Japanese, Brazilian or ultrasound technique. We will tell you how cold and hot methods differ from each other, describe their pros and cons, tell you what is best for hair.

Capsule extension

Cold

Hot

Despite the popularity of capsule augmentation, there are alternative technologies. These include fixing curls with Dream hairs heat-sensitive sleeves. This is a capsule-free technique. lengthening the hair, which has grown at least up to 10 centimeters. The bindings are almost invisible, so the owners of the new luxurious head of hair can even do tall hairstyles. You will learn about other advantages of the method, as well as its disadvantages from our detailed review.

Before carrying out any build-up, you need to study in detail the list of contraindications. Among all the techniques, there are those that are considered more gentle for their own curls - for example, the Brazilian method. In this case, the craftsman will not use capsules, tongs, beads, or glue. Donor bundles are woven into your own hair, forming neat braids. The process is long, but the result is worth it. If you want details about Brazilian building - all information about him has already been collected on our website.

Braiding is also typical for another technique - aphrostitching. Only in this case, curls on tresses are attached to the braided hair. They are sewn to the braids with special threads and a needle. Tresses are also used for the Japanese technique (lengthening with rings) and bonding (using glue). Each of these technologies has advantages and disadvantages. We will tell you step by step about all the features of these methods and show in the video how hair is extended with tresses.

The main feature of all techniques is the difficulty of performing at home, but tape the technique in this regard is one of the exceptions. Of course, this does not mean that such an extension is very simple and easy. It also requires jewelry work and certain skills. There is different types tape technique. Some of them are suitable for girls who want to make their hair not so much long as thicker and more voluminous. Which ones - we will tell you in detail in the thematic review.

If, despite the variety of technologies, you still do not risk using one of them, try experiment with removable strands. They are easily attached with hairpins or elastic bands and in a matter of minutes turn a short hair into a long one, allow you to try on an image with bangs or high tail, a volumetric beam. You can use overhead strands at home - you don't have to visit a salon for this. Curls for these purposes are artificial and natural. But, like native hair, it needs good attitude... Learn how to care for and create a variety of hairstyles with removable buns.

Which is better and safer for curls

With all the obvious advantages, building has serious disadvantages. In addition to the list of contraindications, these are various negative consequences of the procedure:

tangled strands;
injury to your own head of hair with some types of fasteners;
discomfort while wearing donor bundles, especially during sleep;
the formation of tangles that are difficult to comb;
fragility and hair loss under the weight of unusually long, thick hair and other sad results.

You can reduce the risks if you do not build up curls with obvious contraindications and choose the technique that is most suitable for your situation. We will analyze in detail the consequences typical for popular techniques, and tell you what factors significantly affect the quality of the result.

Girls who are going to lengthen their hair should understand: this is not only beautiful, but also very responsible. Even a well-done extension can lead to frustration if you don't care for your new hair or ignore the correction. To date, there is no technology that would be considered exemplary and without pitfalls. But under certain conditions, the negative impression of hair extensions will be minimal. Read our detailed article in order to once and for all close for yourself the question of how harmful the lengthening of strands with donor material is and how possible problems with curls are solved.

Dependence on the type and length of the strands

Many women associate extensions with perfectly straight hair, although curly strands are also used for this procedure. Moreover, they can be glued not only to wavy, but also to smooth curls. For such cases, hairdressers often choose more gentle lengthening methods: Spanish, ribbon, English and others. The result will be a thick, curly head of hair that needs to be styled properly to prevent tangling. Find out what is the best way to build up curly donor strands and what it takes to care for a luxurious hairstyle.

Thanks to modern technologies now you can also lengthen short hair, although a few years ago, salons did not provide this service. The master must have experience in carrying out such a procedure, because even building up on a square has its own nuances. If the upper strands are very short, then they will not be able to cover the joints of the donor material with the native curls at the back of the head. The hairdresser will certainly offer one of the techniques that is optimal for the owners of the square. Find out what these methods are, and how this hair extension works.

If there are no special problems with a length of 10–20 centimeters, then what to do for girls whose curls have grown only 3-5 centimeters? Don't panic: this haircut can also be lengthened. And Dream Hairs technology is completely applicable even on centimeter strands. Of course, in such situations, there will be serious restrictions on the length of donor hair and the choice of methods. But, subject to all the subtleties of the process, an excellent result is guaranteed. We will tell you in detail about the details of building very short haircuts and reveal the secrets of the procedure.

Hair can be extended over the entire head or in certain areas that need extra thickness: the back of the head, the crown. But perhaps the most unusual way to change the image is to increase the bangs. The technique requires jewelry work so that the fasteners are invisible to others. Of all the lengthening procedures, this is the most budgetary option. The bangs can be overhead or just extended on your own hair. What technologies are provided for this - read our article.

For women, attaching additional strands often implies a craving for experimentation, while for men, the procedure can be a solution to an important aesthetic problem - baldness. Extension will not stop the process of hair loss, but it will hide bald spots and return to the stronger sex the confidence in its irresistibility. Also, after going to the salon, the hairstyle will become more lush and voluminous. It is quite difficult to hide the joints of the extended and native strands on a short haircut, but professionals in their field find a way out. Which one - you will learn from a detailed review on the beauty and density of men's hair.

What is required for the procedure

The basis of any extension is quality hair the desired length. They are sold in capsules, tress, bundles. The quantity depends on individual needs. Someone will need 70–100 strands, and someone - 150–200. You need to look sensibly at the situation and first consult with the master. He will tell you how many curls you need to purchase. For our part, we will try to facilitate the process of home encapsulation (preparation) of donor hair detailed description technique and its nuances.

Finished strands still need to be able to attach correctly. For this, different tools are used. The set depends on the chosen technique, but forceps remain one of the main devices. They are used for hot and cold techniques. There are also special ultrasonic and laser devices. We wrote about all this and much more in a detailed review with photos and videos.

In addition, for hair extensions, prepare a comb, a curl isolator (special plate), clips, materials for fixing - gel, glue, keratin or rings with a hook, whichever you choose.

Home appliances

The only advantage self-building- saving finance. In all other aspects, the salon procedure is significantly superior to the home procedure. Incorrectly attached strands will look sloppy, they can be combed out and cause discomfort. With inept handling of the material, the risk of damage to your own curls increases... But if all these arguments are unconvincing for you, read on with us which methods you can use on your own, and which ones are better to refuse before going to the salon.

Attention! We are not talking about the use of hairpieces, hairpieces, and other types of overhead strands on hairpins. All this can be taken off and put on at home.

Correction and care of extended strands

It has happened - you have weighed everything, thought it over and extended your hair. The renewed hair is pleasing to the eye and stimulates further experimentation. The considerable length of the curls is a good basis for a variety of hairstyles. When creating them, you need to adhere to certain rules so as not to confuse and spoil the extended strands. We will give all these recommendations and suggest options for effective styling for any occasion.

Hair will need thorough care not only for the successful formation of a beautiful hairstyle. Without it, you risk the health of your own curls and appearance donor material. Elongated hair must be properly washed, dried, combed, otherwise it will quickly lose its gloss and presentability. Find out how different extension techniques affect the features of further hair care, and how cosmetics it is worth giving preference.

Even with proper handling, donor strands do not stay on the head forever. The average wear period is about 2 months. Further, the hairstyle needs correction. During the repeated procedure, the master usually uses the same curls, if their quality allows. In general, the same hair extensions can be used for up to 1 year. We will tell you which hair lengthening methods are considered the most "long-lasting".

If the native curls did not grow naturally, it is possible that the build-up correction would not be needed. The essence of the procedure is to remove the donor strands and reattach them closer to the roots. Sometimes this painstaking process takes no less or even more time than the initial build-up. But you can't do without it. Each technique has its own nuances when correcting, which you will read about in our article.

Even if you are not going to re-fix the strands on your head, they still need to be removed sooner or later. This procedure is more often practiced at home than the extension itself. For a successful procedure, you need to buy special preparations and tools, as well as take advantage of our step by step instructions... We will tell you about the secrets of painless hair removal, extended in different ways.

Often, hair that has been weighted down with donor curls for some time needs restoration. You can use salon procedures(lamination, polishing), home methods (masks, rinses), and also combine these options to enhance their effectiveness. Will be useful and vitamin complexes as well as compliance healthy way life. Practical advice on hair restoration, read our material.

Extension of strands is a complex, multifaceted procedure with a lot of complications and nuances. Therefore, you only need to trust your curls to a professional. In combination with high-quality donor material, the work of an experienced master will leave a pleasant impression and give joy and delight about a new hairstyle - long, thick and luxurious.

MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION

MOSCOW FINANCIAL AND INDUSTRIAL ACADEMY (MFPA)

Faculty of Finance

Course work

	Dmitry Kuznetsov
	(Full name)	signature
Supervisor	Borsuk Dmitry Sergeevich
	(FULL NAME.)	signature
Head of the Department	Novashina Tatiana Sergeevna
	(FULL NAME.)	signature

MOSCOW 2009

Introduction. 3

Chapter 1. The concept of equity capital of the organization 4

1.1 The concept of the capital of the organization 4

1.2 Composition and structure of the organization's equity capital 9

Chapter 2. Increasing the equity capital of the organization 15

2.1 Sources of equity capital of the organization 15

2.2 Ways to increase the organization's equity capital 19

Conclusion. 20

Introduction.

The equity capital of the organization is one of the main indicators characterizing the financial condition, financial sustainability and the financial independence of the organization.

Equity capital is the guarantor of the interests of creditors and investors, as well as an indicator of the efficiency of the enterprise.

It is reflected as a result of the fourth section "Capital and reserves".

Goals and objectives of the work... The purpose of this term paper consists in considering the composition and methods of increasing the equity capital of the organization.

We will pay special attention to the composition and sources of the organization's equity capital.

To achieve this goal, the following are solved in the work. particular tasks:

give the concept of the organization's equity capital

analyze the composition of the organization's equity capital;

consider the sources and methods of increasing the organization's equity capital

Object of study- the composition and methods of increasing the organization's equity capital.

Chapter 1 The concept of equity capital of the organization.

1.1 The concept of the capital of the organization

Capital is one of the most used economic categories in financial management. It is the basis for the creation and development of the enterprise and in the process of functioning ensures the interests of the state, owners and personnel. Any organization conducting industrial or other commercial activities must have a certain capital, which is a combination of material assets and monetary funds, financial investments and the cost of acquiring the rights and privileges necessary for the implementation of its economic activities.

It is possible to isolate two basic approaches to the definition of the concept of "capital": economic, accounting, within which they are implemented, respectively. the concept of the physical nature of capital 1 and concept of the financial nature of capital. The first concept says that capital is a set of resources that are a universal source of income for society as a whole and for its individual elements, and therefore, when applied to a firm, capital is a set of its production capacity or the total of the balance sheet for an asset.

According to the second concept, capital is interpreted as the interest of the owners of the firm in its assets, and its value is equal to the sum of net assets, that is, the value of capital is equal to the difference between the sum of assets and the value of its liabilities. Balance sheet section "Capital and reserves".

In financial analysis and financial management, a kind of second approach is widely used, called the financial-analytical approach, according to which capital is understood as long-term sources of financing presented in sections III and IV of the balance sheet - equity and debt capital, respectively.

There are three types of long-term capital: owner capital, debt capital, spontaneous long-term sources. Let's consider the content of these categories.

Capital of the owners of the company 2 . This is the value of the aggregate rights of the owners of the firm to a share in its property. In the balance sheet estimate, it is numerically equal to the value of net assets; in the market it coincides with the concept of "market capitalization". "Capital and reserves" in the balance sheet liability, and its main components are the authorized, additional and reserve, as well as retained earnings.

Borrowed capital - These are funds provided by third parties to the enterprise on a long-term basis. These are mainly bank loans and bank loans. Despite the fact that debt capital is a long-term source of financing, it is temporary.

The general concept of the capital of a company is usually understood as its various types, of which there are many. Therefore, it is necessary to consider the classification of 3 capital according to various criteria (Figure 1.1):

Figure 1.1 Classification of capital.

Own and borrowed capital are distinguished by belonging. Equity capital characterizes the total value of the firm's funds owned by it. It includes the authorized (reserve), additional, reserve capital, retained earnings and other reserves.

According to the investment object, fixed and working capital are distinguished. Fixed capital is that part of the capital used by the firm that is invested in all types of non-current assets, and not only in fixed assets, as is sometimes interpreted in the literature. Working capital is the portion of a firm's capital invested in the firm's working capital.

Depending on the purposes of use, the following types of capital are distinguished; productive, lending and speculative. Productive capital characterizes those funds of an entrepreneurial firm that are invested in its operating assets to carry out economic activities. Loan capital characterizes the funds that are used in the course of the investment activities of the firm, and we are talking about financial investments in monetary instruments, such as deposits in commercial banks, bonds, bills of exchange, etc. Speculative capital is used in the process of carrying out speculative financial transactions, i.e. in transactions based on the difference in purchase and sale prices.

The functioning of the capital of a company in the process of its productive use is characterized by a process of constant circulation, therefore capital is classified according to the form of being in the process of circulation, allocating capital in monetary, productive and commodity form.

At the first stage, monetary capital is invested in the circulating and non-circulating assets of the entrepreneurial firm, thus passing into the productive form. At the second stage, productive capital takes a commodity form in the process of production of goods, works, services. The third stage is the gradual transition of commodity capital to money capital as the goods, works, and services produced are sold. Simultaneously with the change in forms, the movement of capital is accompanied by a change in its total value. The average duration of the turnover of a firm's capital is characterized by the period of its turnover in days, months, years.

Considering the economic essence of the capital of an enterprise, it should be noted such characteristics as:

The capital of the enterprise is the main factor of production. In the system of production factors (capital, land, labor), capital has a priority role, since it combines all factors into a single production complex.

Capital characterizes the financial resources of an enterprise that generate income. In this case, it can act in isolation from the production factor in the form of invested capital.

Capital is the main source of wealth formation for its owners. Part of the capital in the current period leaves its structure and falls into the owner's "pocket", and the accumulated part of the capital ensures the satisfaction of the owners' needs in the future.

The capital of an enterprise is the main measure of its market value. This capacity is primarily the company's own capital, which determines the volume of its net assets. Along with this, the volume of equity capital used at the enterprise characterizes at the same time the potential for attracting borrowed funds by it, providing additional profit. Together with other factors, it forms the basis for assessing the market value of the enterprise.

The dynamics of the capital of an enterprise is the most important indicator of the level of efficiency of its economic activity. The ability of equity capital to self-growth at a high rate characterizes a high level of formation and effective distribution of the company's profits, its ability to maintain financial balance from internal sources. At the same time, a decrease in the volume of equity capital is, as a rule, a consequence of the ineffective, unprofitable activity of the enterprise.

1.2 Composition and structure of the organization's equity capital

Equity 4 is the value of the total rights of the owners of the firm to a share in its property. Equity capital consists of authorized, additional and reserve capital, retained earnings and target (special) funds ( fig. 1).

Equity

Statutory

Spare

Undestributed profits

(special) funds (funds)

Extra capital

Figure 1. Composition of equity

Authorized capital - this term characterizes the aggregate par value of the company's shares acquired by its shareholders. The authorized capital of an enterprise is considered as a guarantee of the interests of creditors, and therefore in Russia, for some organizational and legal forms of business, its value is limited from below: the minimum authorized capital of an OJSC must be at least 1000 times the minimum wage on the date of its registration, and a CJSC must be at least 100 times Minimum wage. If, according to the results of the next financial year, it turns out that the value of the net assets of the JSC is less than the authorized capital, the company is obliged to declare and register, in accordance with the established procedure, a decrease in its authorized capital. If the value of the said assets of the company becomes less than the minimum amount of the authorized capital determined by the law, the company is subject to liquidation.

The authorized capital often consists of two parts: equity capital in the form of preferred shares and equity capital in the form of ordinary shares. Most often, preferred shares make up an insignificant part of the authorized capital (25%) and over time are either redeemed by the company or converted into ordinary shares. Due to its stability, the authorized capital covers, as a rule, the most illiquid assets, such as land leases, the cost of buildings, structures, equipment. The directions of using the authorized capital are not legally determined. The only requirement is that the authorized capital is provided by the property of the organization.

The next element of equity capital is Extra capital which reflects:

The sum of revaluations of fixed assets, capital construction objects and other material objects of property of the organization with a useful life of more than 12 months.

The difference between the selling value of shares received in the process of forming the authorized capital of a JSC through the sale of shares at a price exceeding the par value and their par value.

Positive exchange rate differences on contributions to the authorized capital in foreign currency. The owners of common shares are behind this source.

Additional capital can be used to increase the authorized capital, repay the balance sheet loss for the reporting year, and also be distributed among the founders of the enterprise and for other purposes. At the same time, the procedure for using the additional capital is determined by the owners, as a rule, in accordance with the constituent documents when considering the results of the reporting year.

A special place in the implementation of the guarantee of the protection of creditors takes Reserve capital , the main task of which is to cover possible losses and reduce the risk of creditors in the event of a deteriorating economic situation. This source of funding, represented by an independent item in the balance sheet liabilities, reflecting the firm's reserves formed at the expense of net profit. In the balance sheet, the reserve capital is represented by two main items: reserves formed in accordance with the legislation, and reserves formed in accordance with the constituent documents. The reserve capital is created in accordance with the legislation and the constituent documents of the organization to cover possible unforeseen losses and losses in the future. Reserve capital is a so-called reserve financial source, which is created as a guarantee of the uninterrupted operation of the enterprise and the observance of the interests of third parties. The presence of such a financial source gives the latter confidence in the repayment of its obligations by the enterprise. The larger the reserve capital, the larger the amount of losses can be compensated for and the more freedom of maneuver the company management gets when overcoming losses.

Capital reserve formation can be mandatory or voluntary. In the first case, it is created in accordance with the legislation of Russia, and in the second - in accordance with the procedure established in the constituent documents of the enterprise, or with its accounting policy. Currently, the creation of a capital reserve is mandatory only for joint stock companies and enterprises with foreign investment. If the organization has branches and representative offices registered as taxpayers, then they can also form reserve funds. If the constituent documents do not provide for a clause for creating a reserve fund, then the enterprise does not have the right to create it.

Information about the amount of the reserve capital in the balance sheet of the enterprise is of extreme importance for external users of accounting statements, who consider the reserve capital as a margin of the financial strength of the enterprise. Insufficient amount of the required reserve capital indicates either insufficient profit, or the use of reserve capital to cover losses.

The amount of deductions to the reserve capital is established by the meeting of shareholders and fixed in the constituent documents of the organization. At the same time, joint stock companies and joint ventures are also obliged to adhere to its minimum boundary. The size of the reserve fund must be at least 15% of the authorized capital of the enterprise, and for enterprises with foreign investments no more than 25% of the authorized capital.

For Russian joint stock companies, the legislation establishes a clear procedure for the formation of a mandatory reserve fund. They must annually contribute to the reserve fund at least 5% of their net profit. Deductions stop when the fund has reached the volume established by the charter of the company.

Undestributed profits . Retained earnings 5 - net profit not distributed in the form of dividends among shareholders (founders) and not used for other purposes. Usually, these funds are used to accumulate property of an economic entity or replenish its working capital in the form of free cash amounts, that is, at any time ready for a new turnover. Retained earnings may increase from year to year, representing growth in equity based on internal accumulation. In growing, developing joint-stock companies, retained earnings over the years occupy a leading place among the components of equity capital. In terms of its economic content, it is one of the forms of a reserve of the company's own financial resources, ensuring its production development in the coming period. Its amount is often several times the size of the authorized capital. The profit of the reporting period can be seen only in the income statement.

Retained earnings of the reporting year are used to pay dividends to the founders and to deduct the reserve fund (if any). In accordance with its accounting policy, the organization can decide to use the profit remaining at the disposal of the enterprise to finance its planned activities.

These measures can be of a production nature in the case of directing funds for the development and expansion of production, modernization of the equipment used, and non-production nature in the case of using funds for social activities and material support for employees of the organization and other purposes not related to the production of products, or long-term or financial investments of the organization

Trust (special) funds are created from the net profit of an economic entity and must serve for specific purposes in accordance with the charter or the decision of shareholders and owners. These funds are a form of retained earnings. In other words, it is retained earnings with a strictly targeted purpose.

The main source of trust funds is the part of the profit remaining at the disposal of the enterprise. From the standpoint of financial control, a clear distinction between funds allocated by the enterprise for production development and consumption needs is of paramount importance. The need for such control is associated with tax incentives that provide for the reduction of taxable profit by that part of it, which is aimed at financing capital investments.

The implementation of the organization's policy aimed at accumulating its net profit to finance targeted activities is carried out through the formation of special purpose funds. The organization determines the number of funds, their name and use independently.

Equity capital is characterized by the following additional points:

1. Ease of attraction (you need a decision of the owner or without the consent of other business entities).

2. A high rate of return on invested capital, because interest on raising funds is not paid.

3. Low risk of loss of financial stability and bankruptcy of the enterprise.

Disadvantages of own funds:

1. Limited volume of attraction, i.e. it is impossible to significantly expand economic activities.

2. The opportunity to increase the return on equity capital by attracting borrowed funds is not used.

Thus, an enterprise using only its own funds has the highest financial stability, but the possibilities for profit growth are limited.

Chapter 2. Increasing the equity capital of the organization

2.1 Sources of equity capital of the organization.

Depending on the method of formation, the company's own sources of financing are divided into internal and external(attracted).

Internal sources 6 equity capital is formed in the course of economic activity and play a significant role in the life of any enterprise, since they determine its ability to self-finance. An enterprise that is able to fully or significantly cover its financial needs from internal sources receives significant competitive advantages and favorable opportunities, and reduces its risks.

The main internal sources of finance for any commercial enterprise are net profit, depreciation deductions, sale and lease of unused assets and others (fig. 2)

Figure 2: Internal Sources of the Organization's IC

In modern conditions, enterprises independently distribute the profits that remain at their disposal. Rational use of profits involves taking into account such factors as plans for the further development of the enterprise, as well as respecting the interests of owners, investors and employees. In general, the more profit is directed to expanding economic activities, the less need for additional financing. The amount of retained earnings depends on the profitability of business operations, as well as dividend policy.

Thanks to this source, it is possible to increase the financial stability of the enterprise and maintain control over the activities of the enterprise. However, it is difficult to control it from external factors: changes in demand, prices, market conditions, etc.

Another major source of self-financing for an organization is depreciation deductions .

They are expensed by the enterprise, reflecting the depreciation of fixed and intangible assets, and are included in cash for products and services sold. Their main purpose is to provide not only simple, but also extended reproduction.

The advantage of depreciation deductions as a source of funds is that it exists in any financial situation of the enterprise and always remains at its disposal. The amount of depreciation depends on the way it is charged.

Sale and rent used fixed and current assets are one-off and cannot be considered as a regular source of funds

Other internal sources do not play a significant role in the formation of the company's own financial resources.

External sources of equity capital 7 (fig3) . Enterprises can raise their own funds by increasing the authorized capital through additional contributions from founders and the issue of new shares and gratuitous financial assistance. The possibilities and methods of attracting additional equity capital significantly depend on the legal form of business organization.

Figure 3. External sources of the organization's equity capital.

Joint-stock companies in need of investment can carry out additional placement of shares by open or private subscription (among a limited circle of investors).

In general, the initial offering of shares (ordinary and preferred) of an enterprise by public offering (Initial offering - IPO) is a procedure for their implementation on an organized market in order to attract from a wide range of investors.

According to the Federal Law "On the Securities Market", a public offering means "the placement of securities by open subscription, including the placement of securities at trading on stock exchanges and other organizers of trading on the securities market"

Thus, the IPO of a Russian company is the placement of an additional issue of OJSC shares by open subscription on stock exchanges, provided that the shares have not been traded on the market since the placement. At the same time, in accordance with the Federal Financial Markets Service, at least 30% of the total volume of an ongoing IPO must be placed on the domestic market.

Preparation and implementation of an IPO consists of 4 stages, upon completion of which the placement and admission to the exchange and subscription to shares take place.

Funding through the issue of ordinary shares has the following advantages:

The capitalization of an enterprise is increasing, a market assessment of its value is being formed, and favorable conditions are provided for attracting strategic investors.

The issue of shares creates a positive image of the company in the business community, including the international

This source does not have a fixed maturity date - it is constant capital that is not refundable.

Trading shares on stock exchanges provides flexible options for exiting a business.

Common deficiencies in financing by issuing common shares include:

The possibility of losing control over the enterprise

Granting the right to share in the profits and the management of the firm to a greater number of owners.

The complexity of the organization, high costs of the issue.

Additional emission can be viewed as a negative signal and lead to a drop in prices in the short term.

For individual enterprises, one of the external sources for the formation of their own financial resources may be the gratuitous financial assistance(as a rule, such assistance is provided only to individual state-owned enterprises of different levels). Other sources include tangible and intangible assets transferred to the enterprise free of charge and included in its balance sheet.

2.2 Ways to increase the organization's equity capital

Any company goes through several stages in its development. Most often, it starts as a private non-public enterprise - several individuals and legal entities create a company, investing their own funds in its authorized capital. If the intentions of the owners are serious, and the chosen direction of business is promising, the profit generated by the company is not used by the owners for consumption purposes, but is reinvested in order to expand the scale of activities. To realize healthy ambitions and ensure the pace of business growth, profit alone is usually not enough, and therefore additional sources of funding have to be sought. Since this chapter discusses ways to increase the organization's equity capital, the only option for increasing capital remains - additional contributions from the actual owners and expanding the circle of owners. This is accompanied by organizational and legal changes in the firm, the last stage of which is its transformation into a public one.

The most common emission methods are:

Public offering, i.e. placement of shares through brokers or investment institutions that buy the entire issue and then sell it at a fixed price to individuals and legal entities.

Tender sale (one or several investment institutions buy the entire issue from the borrower at a fixed price, and then arrange a bargaining (auction), as a result of which the optimal share price is established);

Sale directly to investors by subscription (carried out by the issuer itself without involving an investment institution)

Targeted placement method (implemented with small share issues, accompanied by lower costs).

Conclusion.

As a result of the study, the following conclusions can be drawn.

Equity is the value of the aggregate rights of the owners of the firm to a share in its property.

Equity capital for each enterprise, even if it is invested and in a free state, is that vital part, without which neither work nor the further existence of the enterprise is possible.

The main source of financing for the enterprise is its own capital (Fig. 1). The ego includes the authorized capital, accumulated capital (reserve and additional capital, accumulation fund, retained earnings) and other receipts (targeted funding, charitable donations, etc.). Retained earnings are the main source.

Own capital of the enterprise is formed at the expense of internal and external sources of financing.

The main internal sources of finance for any commercial enterprise are net income, depreciation charges, sale and lease of unused assets.

External sources of equity. Enterprises can raise their own funds by increasing the authorized capital through additional contributions from founders and the issue of new shares and gratuitous financial assistance.

There are 2 main ways to increase the equity capital of an enterprise: increase in profits and issue (placement) of shares (main).

Bibliography.

1. Civil Code of the Russian Federation, part 1. Chapter 4. from 30.11.1994 N 51-FZ.

2. Bogomolets S.R. Accounting / University series 2008 - p.94-100.

3. Efimova O.V. Analysis of equity capital // Accounting - 2006-№2. P. 95-101.

4. Kovalev V.V. Course of financial management / 2010 2nd edition - p. 321-329.

5. Lukasevich I. Ya Financial management / MBA 2009 - p. 568-578

http://tvoydohod.ru/fin_2.php

http://www.libonline.ru

8.http: //www.spb-mb.ru/index.php?page=189

3 http://tvoydohod.ru/fin_2.php

increase statutory capital, requirements to ways and timing ... D – t 81, subaccount " Own shares ", K – t 80 - ... to society. Increase statutory capital organization in accounting ... Form and compound information reported ...

Analysis own capital organization

Abstract >> Economics

... own capital organization…………………………………………………… ......... page 37 Conclusion ……………………………………………… …………… ..page 40 List of used sources... related to increase own capital(especially due to internal sources its formation) ...

In most cases, the following forms of raising funds to increase equity capital can be considered:

Ordinary shares;

Preference shares;

Debt obligations with warrants;

Convertible bonds;

Subordinated convertible bonds;

Fixed rate bonds that are not convertible into shares.

Let us recall the essence of each of these financing instruments in order to make it clearer how the borrower and potential investor approach the choice and assessment of various options for financing an investment project.

1. Ordinary shares- these are securities that formalize the rights to the company's equity capital and therefore are of particular importance for assessing its accounting value. When capital is first invested in a company, it is customary to speak not just of ordinary shares, but of its share capital or capital in the form of shares - as the sum of their nominal values. It is through the analysis of the state of affairs with ordinary shares that it is easiest to get an idea of the true state of affairs with the ownership of a given company.

2. Preference shares- securities that have a number of advantages for the investor in comparison with ordinary shares, for example, guaranteed dividends and preferential rights to extinguish the rights upon liquidation of the company.

3. Debt obligations with warrants- the debt of the company; it is ultimately just her obligation to return a certain amount of money to the creditor after a fixed period of time and with an agreed premium in the form of interest income. In other words, it is a loan. However, in some cases, such loans are so risky that even an increased interest rate cannot make them financially attractive. In this case, warrants can be added to the debt obligations to make the investment conditions more acceptable. Warrants are documents that guarantee the investor the right or privilege to acquire shares in a company at a fixed (at the time of the warrant) price, but within a fixed period.

4. Convertible bonds- these are documents that formalize a debt, and therefore they can be considered as one of the types of loans. Bond convertibility allows the lender to voluntarily convert the remainder of the debt owed to him into shares (at a specific price) or not. In other words, if it turns out to be beneficial to him, the creditor can purchase his shares from the debtor at a predetermined price, but within the limits of the outstanding amount of the debt.

5. Subordinated convertible bonds is a special type of debt. The adjective “subordinated” denotes the rank of these liabilities in the settlement of all liabilities of the company in the event of its liquidation. Subordinated bonds in such a situation are paid off earlier than all obligations on shares, but later than other types of debt, especially bank loans. With regard to the convertibility of such bonds, its conditions are similar to the rules for conventional convertible bonds.

6. Fixed rate bonds not convertible into shares- this form of borrowing fixes (the simplest situation of borrowing: when the borrower is obliged to simply return the received amount of money after a fixed period of time and with a fixed amount of additional payment that forms the lender's interest income. Moreover, such debt can take two forms: insured and uninsured.

The insured debt is backed up by the targeting of certain assets that can be sold to guarantee the payment of the debt (in practice, these assets become collateral). And in case of failure of the borrower, the insured lender has the right to confiscate these assets and sell them to recover the debt.

If we rank the above sources of financing according to their share in investment operations, it will be found that in practice the most often used and play a significant role among external sources: expansion of equity capital and loans.

Each of them has its own advantages and disadvantages.

All women want to look attractive and irresistible, not only for men, but also for themselves. In addition, any woman wants to always stand out among other women, to feel beautiful. Unfortunately, not always a woman can decide to radically change her appearance. Long and Thick hair every woman dreams of having. Hair extensions help to change your appearance, as well as solve problems with weak and thin hair and unsuccessful haircuts.

What is hair extension?
Hair extension consists of adding extra strands to existing hair. For hair extensions, specially prepared natural hair, divided into small strands. There are several hair extension technologies that differ in the way they are fixed.

Hair Extension Technologies.
It should be noted that the longest length that you can extend your hair is 70 cm. In this case, the length of your own hair should not be less than 15 cm, since it will not withstand a strand of hair extensions. If the length is less than 15 cm, you can extend the hair to a shorter length (from 50 to 30 cm). The term for wearing hair extensions is in direct proportion to the condition of the wearer's own hair. With weakened hair, or if the hair has been dyed or discolored, it is necessary to remove them after three months of wearing hair extensions to allow the hair to rest, or to make a new extension. In case the hair is healthy and full of energy, the term of wearing hair extensions can increase up to six months. There are many ways to extend hair, but they are based on hot and cold methods of hair attachment.

The hot method of hair extension involves the use of special capsules as attachments, in which the resin is located. With the help of a glue gun and keratin resin, about 40-60 donor hairs are "soldered" to your hair, thus forming a whole strand. During the session, about 130 to 160 of these strands are built up. The main advantage of this extension method is its versatility, since it suits absolutely everyone. This method helps to create a unique image, and you yourself can participate in choosing the shade and color of your hair.

The cold method of hair extension provides two ways of attaching the hair: the first is with the help of metal clips. This method has a slight drawback, sensations are present for a very long time foreign body in the hair, the second - by gluing strands. This method is more practical, it does not injure the hair. However, after such a procedure, you cannot visit the sauna, pool and dive into the sea.

The cold glue method of building is considered one of the most difficult to perform, so it is best to entrust this procedure to an experienced master. The advantage of this method is very small, but strong capsules (microcapsules) - these are the junction points of your own and donor hair. Hair is worn for an ideal long time, it is not combed out, the capsules do not slide out. This method is performed with a two-component composition - glue and fixer. The glue is transparent and black, the use of one color or another depends on the color and type of hair.

Let's consider the main methods of hair extension.

Afro-strengthening (sewing on the weft).
This building method is one of the first. The essence of this method consists in weaving African braids around the head and sewing on the tamed hair on these braids. Sewing on the woven threads is completely invisible. Taoke build-up is done in a short period of time. This method of building up is carried out without products of the chemical industry, only natural ingredients are used, and does not require thermal exposure. Afro-extension is not a long-term method, the wearing period depends on the intensity of your own hair growth. In addition, aphronology restricts the use of certain types of hairstyles.

Bonding (gluing the weft to the head).
The essence of this method consists in dividing the head into zones with horizontal partings, to which the tress is subsequently glued using a special adhesive. Bonding does not require the use of high temperatures, and is quite fast way building, that is, it takes a short period of time. This method has its drawbacks, for example, the glue used contains a chemical that can cause an allergic reaction upon contact with the skin. In addition, it also restricts the use of certain hairstyles.

The Italian way of hair extension.
This method is very common and is based on the hot hair extension method. With this extension method, ready-made natural hair strands are used (meet European standards) with a soldered capsule attached to them. Hair, starting from the back of the head, is divided into strands, to which natural strands with ready-made capsules are glued using a special electric apparatus. The solder capsules are 1 cm from the roots. They can be in the form of flat small sticks, and also resemble the shape of a nail. The master, using a special apparatus, heats the keratin, on the basis of which the capsules are made, to the desired temperature, and solders it to your hair. With this method of extension, the hair can be repainted and tinted. The use of a variety of hairstyles is not limited. This method involves wearing hair extensions for a long time. This method has its drawbacks: the long duration of the extension, the use of high temperatures, the use of keratin and liquid to remove it negatively affects the hair structure.

English way of hair extension.
This method is also based on the hot build-up method. For this method of building up, a gun and building glue are used. The technology is similar to the Italian extension method, the hair is attached with resin, which is heated by the master with a special gun. This method also provides for long-term wearing of hair and does not limit the use of a variety of hairstyles. However, it also has disadvantages: the use of thermal effects, the use of glue that negatively affects the hair and a rather long procedure.

Spanish way of hair extension.
The Spanish method is based on the cold hair extension method. In this case, the strands are attached using a special glue and fixer, while the adhesions are small and flat, so they are almost invisible on the hair. This method also involves wearing the hair for a long time.

Ultrasonic hair extension technology.
The ultrasonic method refers to the hardware methods of building up. The ultrasonic device allows you to extend hair using the hot method without the use of high temperatures. With this method, the time of the building itself is significantly reduced.

Tape method of hair extension.
This method involves building up the finished strands "on tape" using an adhesive composition I to the native strands. The advantage of this method is a high rate of build-up without thermal effects. However, this method limits the use of some hairstyles.

South Korean way of hair extension.
This method is a kind of cold extension method and is based on the use of special rings (aluminum or silicone), with the help of which the "donor" strands are attached to the hair. Tongs and hooks are used as tools.

Tresses on hairpins (short-term extension of strands on clips).
With the help of special hairpins, the overhead strands are attached to your hair. This method allows you to increase the length and volume of your hair in just a few minutes, without resorting to the help of a stylist or hairdresser.

Contraindications for hair extensions.
There are also some restrictions for the extension procedure. In cases of chemotherapy treatment, taking strong antibiotics, and serious problems scalp, it is worth giving up hair extensions. In addition, if the hair falls out, is severely weakened, it is also not necessary to visit the master. At the age of 16-17, it is not recommended to extend hair, since at this age they are still rather weak, and this procedure can damage native hair. If you decide to change your image, do not rush headlong into the first salon you see. Since this procedure is not cheap (on average $ 300), it is better to contact reputable salons where experienced craftsmen work. In addition, you will receive a guarantee for the service performed.

How to care for hair extensions:
Caring for hair extensions requires adherence to simple but mandatory rules:

be sure to use only those products that are intended for hair extensions;
it is strictly forbidden to sleep with wet hair;
to avoid tangling hair, it is recommended to wash your hair only in an upright position;
in no case should balms and other care products be rubbed into the hair roots, this can damage the hair extensions;
you need to dry your hair either with a hairdryer, in a very short period of time at a low temperature, or just let the hair dry, after collecting the hair extensions in a bun, while not pulling the hair roots;
dyeing hair extensions is recommended in salons, and not at home;
for hair extensions, it is forbidden to perm.