The development of accounting for public sector entities and its convergence with public sector IFRS pose new methodical and methodological problems. Inventory is essential to ensure faithful ...representation of financial reports provided to users. This confirms the relevance of the study. The article contains a theoretical study of inventory in the context of implementation of federal standards for accounting in public finance. The paper studies the relationship of inventory with other elements of the accounting method as well as accounting procedures: recognition, classification, evaluation, adjustment of estimates, presentation and disclosure of information in financial reports, and confirmation of reporting reliability made by an independent entity. In addition, the study has established the effect of inventory on the achievement of qualitative characteristics of financial reports to increase its usefulness to users. Since information requests by users change under the influence of external and internal environmental conditions, an inventory should confirm not only the recognition and classification of the object, but also its estimate. It is concluded that it is advisable to disclose information on the valuation of objects in financial statements at both actual and fair values. This would ensure the control function of accounting and strengthen its information function. The results obtained by the author can be used for further development of regulation of accounting in public finance.
The global economic crisis, exacerbated by the pandemic of the new coronavirus infection, has led to a significant deterioration in the financial state of most economic entities. This problem has ...also affected public sector entities receiving budget financing. Even if a given public sector entity is engaged in entrepreneurial activity, with a decrease in sales cash flow decreases, whereas accounts receivable and payable increase. To carry out their statutory activities, state entities of the penitentiary system in the Russian Federation use not only budgetary funds, but also funds received from the sale of products manufactured by convicts. Therefore, the interest of users in the cash flows of penitentiary institutions is steadily increasing. The above strengthens the information and analytical functions of cash flow statements. Unlike other forms of reporting, the cash flow statement should report cash flows during the period classified by operating and investing activities (financing activity is not typical for penitentiary entities). In addition, the statement of cash flows provides useful information not only for controlling the use of budget funds, but also for current and forecast analysis. The article investigates the theoretical principles of accounting of cash flows of public sector entities of the penitentiary system of the Russian Federation. Results of the study include a proposal to improve the form of the cash flow statement by including an analytical feature — the source of financing activities. The study also presents and tests a methodology for analyzing cash flows in the context of funding sources.
This paper provides evidence of the incidence and variety of low‐price guarantees (promises to match or beat a rival’s price) using data obtained from newspaper advertisements in 37 metropolitan ...areas in the United States. We have a total of 515 low‐price guarantees in our sample. We document their features, and we infer firms' motives and effects from these features. The evidence suggests that the majority of low‐price guarantees are not consistent with their use as a facilitating device because they tend to apply only to rival firms’ advertised prices or they are associated with high hassle costs. The evidence also suggests that price‐beating and price‐matching guarantees differ significantly in their features. The former are associated with higher hassle costs, apply disproportionately to rival firms’ advertised prices, and are more likely to allow postsale search than are price‐matching guarantees.
Objective. To estimate performance characteristics and diagnostic value of immunofluorescent islet cell antibody (ICA) assay, immunoradiometric glutamic acid decarboxylase antibody (GADA) assay, and ...ELISA tyrosine phosphatase IA-2 antibody (IA-2A) and insulin antibody (IA) assays.Research Design and Methods. Antibodies were tested in 438 children and adolescents with newly diagnosed diabetes mellitus (DM) type 1, and in 891 subjects without DM type 1. ICA were determined by the classic indirect immunofluorescent method recommended by the Juvenile Diabetes Foundation International, GADA were determined with the Immunotech IRMA Anti-GAD kit, and IA-2A and IA were determined with Medizym Anti-IA2 and Orgentec Anti-Insulin ELISA kits, respectively. Sensitivity (Se), specificity (Sp), positive predictive value (PPV) and negative predictive value (NPV) of the tests were estimated with contingency tables. Diagnostic accuracy was estimated from areas under receiver operating curves (AUC).Results. ICA test was of the greatest diagnostic value (Se=88%, Sp=96%, PPV=96%, NPV=94%, AUC=0,94), followed by IA-2A (Se=66%, Sp=98%, PPV=98%, NPV=59%, AUC=0,82) and GADA (Se=73%, Sp=84%, PPV=75%, NPV=83%, AUC=0,79). IA test exhibited a very low Se (4,3%) and lacked diagnostic accuracy (AUC=0,5).Conclusions. We recommend to use ICA, IA-2A and GADA tests surveyed in our study for diagnosis of DM type 1 and differential diagnosis of DM. We don’t recommend IA testing with an Orgentec Anti-Insulin ELISA kit for usage in clinical practice.
This paper formulates a novel test to assess whether, and to what extent, firms might be using low-price guarantees to discourage their rivals from cutting prices. The test is based on a comparison ...of paired observations of advertised prices that are set by competing firms at the same point in time on similar items, where one price is set by a firm that has a low-price guarantee and the other by a firm that does not have a low-price guarantee. Using data on retail tire prices, we find that the majority of paired observations involving firms that have
price-matching guarantees are consistent with what one would expect if firms were using them to discourage price cutting, whereas the majority of paired observations involving firms that have
price-beating guarantees are not. This suggests that price-matching and price-beating guarantees may be serving different purposes. The evidence also suggests that guarantees that apply to advertised prices only may be serving different purposes than guarantees that apply to both advertised and selling prices.
In June, 2008, in the Irkutsk suburban zone, a man was beaten by a tick of an unknown in this area species. According to its morphological characteristics this tick was classified as Amblyomma ...americanum L., 1758 species, which is the endemic one in the North, Central, and South America. In this respect, the discovery of the unknown previously in this region and in the Russian Federation species of the ixodic tick is not only of a great scientific importance, but presents specific practical interest, as the ticks of this species are the carriers of a wide range of infectious diseases. Probable scenarios of importation of the new species of ticks in the territory of the Russian Federation are under discussion now and the risks, related to this problem, are being assessed.
Objective. To estimate performance characteristics and diagnostic value of immunofluorescent islet cell antibody (ICA) assay, immunoradiometric glutamic acid decarboxylase antibody (GADA) assay, and ...ELISA tyrosine phosphatase IA-2 antibody (IA-2A) and insulin antibody (IA) assays.Research Design and Methods. Antibodies were tested in 438 children and adolescents with newly diagnosed diabetes mellitus (DM) type 1, and in 891 subjects without DM type 1. ICA were determined by the classic indirect immunofluorescent method recommended by the Juvenile Diabetes Foundation International, GADA were determined with the Immunotech IRMA Anti-GAD kit, and IA-2A and IA were determined with Medizym Anti-IA2 and Orgentec Anti-Insulin ELISA kits, respectively. Sensitivity (Se), specificity (Sp), positive predictive value (PPV) and negative predictive value (NPV) of the tests were estimated with contingency tables. Diagnostic accuracy was estimated from areas under receiver operating curves (AUC).Results. ICA test was of the greatest diagnostic value (Se=88%, Sp=96%, PPV=96%, NPV=94%, AUC=0,94), followed by IA-2A (Se=66%, Sp=98%, PPV=98%, NPV=59%, AUC=0,82) and GADA (Se=73%, Sp=84%, PPV=75%, NPV=83%, AUC=0,79). IA test exhibited a very low Se (4,3%) and lacked diagnostic accuracy (AUC=0,5).Conclusions. We recommend to use ICA, IA-2A and GADA tests surveyed in our study for diagnosis of DM type 1 and differential diagnosis of DM. We don’t recommend IA testing with an Orgentec Anti-Insulin ELISA kit for usage in clinical practice.
The article describes the results of recognaissance surveys of blood serums of humans in Baikal area for hantavirus antibodies and of tissue specimens (lungs) of small mammal for hantavirus antigens. ...This investigation demonstrated that Baikal area inhabitants contact such dangerous pathogens as hantaviruses. It's proved by the presence of hantavirus antibodies in human serum samples. IgG or IgM antibodies to hantaviruses were found in 3,7 % of 379 tested serum samples. IgM were found in 1,6 % of cases, IgG - in 2,1 % of cases. 2 patients with IgG and IgM with suspected traces of hantavirus infection had complaints to hyperthermia (up to 40,5 °C) and wasting. Blood serums with positive results of hantavirus antibodies were found in residents of Irkutsk region. Hantavirus antigens weren't found in researched lung samples of mouse-like rodent and insectivores from Angarsk, Irkutsk, Zalari and Ust-Kut districts of Irkutsk region and Tunkinsky district of Republic of Buryatia.
The California encephalitis serogroup virus, Batai virus and Geta virus were isolated as result of investigation of distribution of arboviruses in Pribaikalye. The results of the study of influenza A ...virus in birds in Pribaikalye are presented as well.
The information about more than 17 thousand cases of public inquiries to the Center of Diagnostics and prevention of tick-borne infections of Scientific Center of Problems Family and Human ...Reproduction Problems because of bites of ticks at the territory of Irkutsk Region during the last six years (2007-2012) is analyzed in the article. All age groups undergo to the bites of ticks. Over the half of the people asking for help have the policy of voluntary health insurance of "Anti tick" kind. The percentage of people vaccinated against the tick borne encephalitis is a little bit over than 8 % what proves the low level of the sanitary education and neglect to the human health in the region. Every year the cases of tick's bites and findings of tick-borne encephalitis virus antigen in blood serum of bitten people in the northern areas of Irkutsk region are revealed. Every year in average 90 examples of blood serum had tick-borne encephalitis virus antigen that means 3 % of bitten people have pre-clinical infection of tick-borne encephalitis. Patients with positive result of tick-borne encephalitis virus antigen (543 patients) had the necessary consultation and preventive treatment with specific immunoglobulin according to the instruction of application. Diseases of tick-borne encephalitis among the patients had the preventive treatment in time were not marked.
PDF
