The requirements to the level of professional knowledge and training of accountants have significantly increased recently. The Professional Standard “Accountant” established by the Ministry of Labor ...and Social Protection of the Russian Federation set the difference between knowledge and skills that bookkeepers, accountants, chief accountants, heads of financial and economic departments should possess. Professional problems of the latter are connected with generating financial statements on the basis of which the interested parties can make economic decisions. This calls for independent formulation and solution of professional tasks what in turn requires the application of innovative knowledge and making professional judgment. The article considers approaches to the solution of problems of the accounting of fixed assets connected with their recognition and choosing an appropriate method of their depreciation. To solve the above problems the authors propose to use innovative knowledge, i.e. the official recommendations of the Ministry of Finance of the Russian Federation, International Financial Reporting Standards in operation in the Russian Federation and the comments and explanations published by professional self-regulating accounting associations. The article concludes that this is the only approach to generating the qualitative reporting which provides a true and fair view on the financial and economic activity of the company and can be useful in making economic decisions.
It is indicated that domestic economy is experiencing a shortage of investment.The acceleration of the processes of import substitution is one of the most important challenges facing the domestic ...economy at present.Investments, especially capital investments and related investment relations constitute the basis for the development of the national economy and improving the efficiency of social production as a whole. A problem of formation of the amortization fundremains actual at the moment. In the modern scientific and educational literature amortization fund means the fund, including the use of funds to complete the restoration and repair of the fixed assets. This paper makesthe analysis of the situation in the area of investment in the fixed capital, which has developed in Russia for the past severalyears. The aim of this paper is to study the investment climate in the country based on the analysis of investments in the fixed capital by the sources of financing and types of the economic activity. The work is based on dynamic and structural analysis of analytical and statistical information on the processes occurring in this field.As a result, it can be noted that in spite of a number of efforts being made, in general, there are low growth rates in industry, there is a deficit of investments in the fixed assets. Most of the investments in fixed assets are carried out at the expense of the organizations’ own funds. A significant number of economic entities do not have the means, necessary for the technological renewal. Unfortunately, the regulatory framework in the field of accounting for the fixed assets and accrual of depreciation does not imply the use of a special account for the accumulation, and, most importantly, for the purposeful control of the use of the depreciation fund.First of all, it is necessary for companies with state participation and monopoly organizations. The lack of control over the targeted use of the depreciation fund led to a deterioration in the dynamics of indexes, characterizing the state and movement of the fixed assets, as evidenced by data on relevant indexes. Accelerated depreciation, used in tax accounting, should be monitored. However, at present, this only leads to an increase in costs. The article proposes accounting entries for the formation of an amortization fund and information on its intended use. In IFRS standards, information on the amount of accrued depreciation on fixed assets is generated in the reporting, which should also be shown in the financial statements of domestic organizations (especially with the state participation). Ambiguity in the interpretation of legislative and regulatory acts in the field of accounting for the fixed assets, accrual of depreciation and the formation of an amortization fund does not contribute to improving the investment climate in the country and leads to significant wear and tear in virtually all sectors of the economy. The article concludes that there is a significant underinvestment of the domestic economy, especially for manufacturing organizations.
Activated platelets provide phospholipid surface and secrete coagulation factors, enhancing blood clotting. We investigated the role of platelets in the regulation of blood coagulation spatial ...dynamics. We activated blood clotting with tissue factor-bearing (TF) surface in platelet-rich plasma (PRP) or platelet-free plasma (PFP). When blood coagulation was initiated by high TF density, clot growth rate (V) in PRP (2 × 105/μL platelets) was only 15 % greater than in PFP. Spatial distribution of thrombin in PRP had a peak-like shape in the area of the fibrin clot edge, while in PFP thrombin was distributed in the shape of descending plateau. Platelet inhibition with prostaglandin E1 or cytochalasin D made spatial thrombin distribution look like in the case of PFP. Inhibition of blood coagulation by natural endogenous inhibitor heparin was diminished in PRP, while the effect of the exogenous or artificial inhibitors (rivaroxaban, nitrophorin, hirudin) remained undisturbed in the presence of platelets. Ten times decrease of the TF surface density greatly depressed blood coagulation in PFP. In PRP only clotting initiation phase was, while the propagation phase remained intact. Coagulation factor deficiency greatly reduced amount of thrombin and decreased V in PFP rather than in PPR. Thus, platelets were redundant for clotting in normal plasma under physiological conditions but provided robustness of the coagulation system to the changes in initial conditions.
•Platelets were redundant for clotting in normal plasma under physiological conditions.•Platelets provided robustness of the coagulation system to the changes in initial conditions.•Platelets were different from artificial lipids in effect on the thrombin generation.
All polymeric chemosensitizers proposed thus far have a linear poly(ethylene glycol) (PEG) hydrophilic block. To testify whether precisely this chemical structure and architecture of the hydrophilic ...block is a prerequisite for chemosensitization, we tested a series of novel block copolymers containing a hyperbranched polyglycerol segment as a hydrophilic block (PPO-NG copolymers) on multi-drug-resistant (MDR) tumor cells in culture. PPO-NG copolymers inhibited MDR of three cell lines, indicating that the linear PEG can be substituted for a hyperbranched polyglycerol block without loss of the polymers’ chemosensitizing activity. The extent of MDR reversal increased with the polymers affinity toward the cells and the expression level of P-glycoprotein. In contrast with Pluronic L61, which increases viability of tumor cells in the absence of drugs, PPO-NG chemosensitizers are completely devoid of this property undesired in cancer therapy, making them promising candidates for application as novel MDR reversal agents.
Disturbance indicator values for European plants Midolo, Gabriele; Herben, Tomáš; Axmanová, Irena ...
Global ecology and biogeography,
January 2023, 2023-01-00, 20230101, 2023, Letnik:
32, Številka:
1
Journal Article
Recenzirano
Odprti dostop
Motivation
Indicator values are numerical values used to characterize the ecological niches of species and to estimate their occurrence along gradients. Indicator values on climatic and edaphic ...niches of plant species have received considerable attention in ecological research, whereas data on the optimal positioning of species along disturbance gradients are less developed. Here, we present a new data set of disturbance indicator values identifying optima along gradients of natural and anthropogenic disturbance for 6382 vascular plant species based on the analysis of 736,366 European vegetation plots and using expert‐based characterization of disturbance regimes in 236 habitat types. The indicator values presented here are crucial for integrating disturbance niche optima into large‐scale vegetation analyses and macroecological studies.
Main types of variables contained
We set up five main continuous indicator values for European vascular plants: disturbance severity, disturbance frequency, mowing frequency, grazing pressure and soil disturbance. The first two indicators are provided separately for the whole community and for the herb layer. We calculated the values as the average of expert‐based estimates of disturbance values in all habitat types where a species occurs, weighted by the number of plots in which the species occurs within a given habitat type.
Spatial location and grain
Europe. Vegetation plots ranging in size from 1 to 1000 m2.
Time period and grain
Vegetation plots mostly sampled between 1956 and 2013 (= 5th and 95th quantiles of the sampling year, respectively).
Major taxa and level of measurement
Species‐level indicator values for vascular plants.
Software format
csv file.
Background.
During the study of the genetic variability of the tick-borne encephalitis virus (TBEV) in Eastern Siberia, a group of 22 strains with a unique genetic structure significantly different ...from all known TBEV subtypes was identified. This TBEV variant was tentatively called “group 886”. Therefore, for this original TBEV variant it was necessary to study the genetic, biological properties of the “group 886” strains, clarify its TBEV taxonomic status, its range, evolutionary history, etc.
Aim
. The generalization of the currently available data on genetic and biological properties of TBEV “886” group.
Materials and methods
. The genetic structure of “group 886” strains was studied by the complex of molecular-genetic methods (MHNA, sequencing of fragments or the complete genome).
Results.
It was shown that “group 886” strains form a separate cluster on phylogenetic tree, and the level of genetic differences from other genotypes is more than 12 %. It was defined that this TBEV variant has its own area (Irkutsk region, Republic of Buryatia, Trans-Baikal region, Northern Mongolia). Its ecological connection with all links of the transmissive chain (ixodid ticks, small mammals, human), participation in human pathology, stability and duration of circulation in the Baikal region, individual evolutionary history were proved. Some phenotypic characteristics of the “group 886” strains were considered.
Conclusion.
The presented data testify to the validity of the “886 group” isolation as an independent genetic type. Taking into account the geographical distribution of this TBEV genotype, we propose to assign it the name “Baikal genotype/subtype”.
Therapy of Hodgkin lymphoma in Russia during the COVID-19 pandemic Poddubnaya, Irina V.; Baryakh, Elena A.; Vorobyev, Vladimir I. ...
Sovremennaia onkologiia : zhurnal kafedry onkologii RMAPO dlia nepreryvnogo poslediplomnogo obrazovaniia,
06/2020, Letnik:
22, Številka:
2
Journal Article
Recenzirano
Odprti dostop
Relevance. COVID-19 pandemic currently has a significant negative impact on the treatment of patients with oncological pathology, including patients with classic Hodgkin lymphoma. Generalized data on ...publications on the impact of concomitant pathology on the severity of infection show a significant increase in the risk of death from infection in male patients, aged 60 years, with the presence of 3 concomitant diseases, among which particularly negative role is played by diseases of the cardiovascular system, diabetes, oncology, chronic lung disease, immunodeficiency conditions. Particularly dangerous is the development of COVID-19 infection in an interval of less than 14 days from the course of antitumor therapy. At the same time, patients with Hodgkin lymphoma require immediate treatment, often associated with toxic, immunosuppressive therapy, frequent visits to the clinic, hospitalizations. International communities have not yet developed clear guidelines for the management of patients with Hodgkins lymphoma. Taking into account the understanding that the circulation of coronoviral infection will continue in the population, the Advisory board on the Problems of Hodgkin Lymphoma Therapy in the COVID-19 Pandemic is highly relevant.
Aim. To change and adapt current treatment approaches in the current epidemiological environment.
Results. The main directions of the impact of the COVID-19 pandemic on the treatment of patients with cancer pathology, including patients with classical Hodgkin lymphoma, were determined, key problems in the treatment of LC during the COVID-19 pandemic were identified, and measures aimed at reducing the risk for patients were developed. Existing approaches to first-line, relapse/refracturing cHL therapy, including salvage therapy, and auto/allo SCT during the COVID-19 pandemic, have been adapted.
Triblock copolymers of ethylene oxide (EO) and propylene oxide (PO) of EO
n/2PO
mEO
n/2 type (Pluronics) demonstrate a variety of biological effects that are mainly due to their interaction with cell ...membranes. Previously, we have shown that Pluronics can bind to artificial lipid membranes and enhance accumulation of the anti-tumor drug doxorubicin (DOX) inside the pH-gradient liposomes and transmembrane migration (flip-flop) of NBD-labeled phosphatidylethanolamine in the liposomes composed from one component—lecithin. Here, we describe the effects caused by insertion of other natural lipids in lecithin liposomes and the significance of the lipid composition for interaction of Pluronic L61 with the membrane. We used binary liposomes consisting of lecithin and one of the following lipids: cholesterol, phosphatidylethanolamine, ganglioside GM1, sphingomyelin, cardiolipin or phosphatidic acid. The influence of the additives on (1) membrane microviscosity; (2) binding of Pluronic L61; (3) the copolymer effect on lipid flip-flop and membrane permeability towards DOX was studied. The results showed that insertion of sphingomyelin and cardiolipin did not influence membrane microviscosity and effects of Pluronic on the membrane permeability. Addition of phosphatidic acid led to a decrease in microviscosity of the bilayer and provoked its destabilization by the copolymer. On the contrary, cholesterol increased microviscosity of the membrane and decreased binding of Pluronic and its capacity to enhance flip-flop and DOX accumulation. Analogous tendencies were revealed upon incorporation of egg phosphatidylethanolamine or bovine brain ganglioside GM1. Thus, a reverse dependence between the microviscosity of membranes and their sensitivity to Pluronic effects was demonstrated. The described data may be relevant to mechanisms of Pluronic L61 interaction with normal and tumor cells.
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The effects of chromophoric group structures on the functional properties of bacteriorhodopsin (BR) and proteorhodopsin from E. sibiricum (ESRh) were compared. ESRh retinal binding ...site was found as preserving the similar stereo- and spatial restrictions on the chromophore structure during the retinal protein reconstitution process (except for C25-analog AR8). It was revealed that the structure peculiarities of the chromophore analog molecules affect the optical parameters of ESRh and BR pigment families in similar ways.
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