Mercantilism and cameralism in the reforms of Peter The Great through the lens of naval finance and accounting (1681-1725)

In the 18th century, the doctrine of mercantilism-cameralism penetrated Russia and became the basis for the concept of state accounting, which was implemented in the Admiralty Regulation (1722), the first Russian accounting law. The Admiralty Regulation is a unique testimony to the earliest experience of the adoption of economic ideology and Western accounting style in Russia. It brought to Russian accounting an understanding of the importance of accounting procedures, budgeting and state control. The aim of this study is to show how the economic doctrine of the time influenced accounting, while also investigating whether accounting can serve as a gauge of the success of the doctrine and reform in general. Another research question is what it means for Russian accounting that the first accounting rules were developed for military purposes

Russian institution of bankruptcy under its legal transformation

Objective to systematically study the development of modern Russian legislation on insolvency bankruptcy in order to identify the features of evolution evaluate the results and identify promising areas for the transformation of the bankruptcy system. nbsp Methods the study used general scientific methods of cognition including a systematic approach analysis and synthesis logical and comparative analysis the method of grouping and generalization expert analysis methods of scientific classification tabular and graphical methods of data visualization. nbsp Results the principles and methodological approaches to the analysis of the effectiveness of transformational processes in the field of bankruptcy were developed 118 versions of the law that made 1604 changes over 18 years were studied the annual frequency volume and nature of changes and the adaptation period were determined on that basis the absence of correlation was revealed between the number of changes and the intensity of company bankruptcies the main elements of the modification of the conceptual apparatus were identified the dominant vector for strengthening the creditorsrsquo rights and the debtorrsquos responsibility while maintaining the relative limitation of their rights was confirmed the rare nature of changes in rehabilitation procedures and the low effectiveness of the bidding system were revealed the process of institutionalization of arbitration managers and selfregulatory organizations was shown the high adaptability of the institution of bankruptcy of certain categories of debtors was confirmed the noticeable results of the information component development were reflected the expediency of using a systematic approach to the subsequent modernization of bankruptcy was justified. nbsp Scientific novelty for the first time a comprehensive indepth study of the process of reforming the modern insolvency law was conducted based on the developed algorithm of chronological and horizontal content analysis for quantitative and qualitative assessment of the results of changes according to the ten proposed vectors. nbsp Practical significance the main provisions and conclusions of the scientific work can be used a in scientific activities for the further development of the methodological apparatus of bankruptcy research b by legislative bodies in the preparation of draft normativelegal acts in order to improve the bankruptcy system in Russia c in law enforcement practice when the parties consider the feasibility of bankruptcy procedures taking into account the identified opportunities and limitations

The new approach to a pattern recognition of volatile compounds: the inflammation markers in nasal mucus swabs from calves using the gas sensor array

This paper discusses the application of two approaches (direct and inverse) to the identification of volatile substances by means of a gas sensor array in a headspace over nasal mucus swab samples taken from calves with differing degrees of respiratory damage. We propose a unique method to visualize sensor array data for quality analysis, based on the spectra of cross mass sensitivity parameters. The traditional method, which requires an initial sensor array trained on the vapors of the individual substances (database accumulation)-with their further identification in the analyzed bio-samples through the comparison of the analysis results to the database-has shown unsatisfactory performance. The proposed inverse approach is more informative for the pattern recognition of volatile substances in the headspace of mucus samples. The projection of the calculated parameters of the sensor array for individual substances in the principal component space, acquired while processing the sensor array output from nasal swab samples, has allowed us to divide animals into groups according to the clinical diagnosis of their lung condition (healthy respiratory system, bronchitis, or bronchopneumonia). The substances detected in the gas phase of the nasal swab samples (cyclohexanone, butanone-2,4-methyl-2-pentanone) were correlated with the clinical state of the animals, and were consistent with the reference data on disease markers in exhaled air established for destructive organism processes

Behavioural Characteristics of Children with Developmental Disorder Risks

The article is devoted to the study of the temperament and behaviour of children with developmental disorder risks. Early age is most significant in terms of early identifying deviant development markers for implementing effective programmes for early intervention. The article deals with the peculiarities of using the Infant Behaviour Questionnaire - Revised (IBQ-R) and its application in scientific research; the results of domestic and foreign research into temperament as a marker/predictor of deviant behaviour are presented. The paper describes the results of a pilot study of differences in behaviour in a sample of 49 children aged 5.6 months. The research involved two groups of test children, a reference group (typically developing children) and the children of developmental risk groups (which included prematurity, family risk of autism spectrum disorders (ASD)/attention deficit and hyperactivity disorder (ADHD), paediatric arterial ischemic stroke). The significant impact of developmental disorder risks on the Perceptual Sensitivity Scale (IBQ-R) as well as the effect of sexand risks on the Approach, Vocal Reactivity (IBQ-R) scale were discovered. There are suggestions that prematurity may have a negative impact on the development of temperament in children aged 6 months. However, in comparison with such factors as the genetic predisposition to atypical development or local brain damage due to paediatric arterial ischemic stroke, prematurity (excluding extremely premature) probably has less influence on the development of temperament and behavioural characteristics. There is a significant heterotypic continuity of individual differences in temperament indicators at an early age, which highlights the need for further research into the issue and the formation of large cohorts of children. Keywords: deviant development markers, behaviour, IBQ-R questionnaire

A case report of dopa-responsive dystonia in a young woman

Dopa-responsive dystonia (DRD) is a rare progressive genetically heterogenous disorder with pediatric onset. DRD is 3 times as prevalent in women than in men. This article reports a clinical case of DRD in a young female presenting with paraparesis, foot dystonia (more pronounced in the right foot) and pronounced walking impairment, who was admitted for emergency treatment to a Neurology Unit. Based on the additional tests, which included a levodopa trial and Sanger sequencing, the patient was diagnosed with DRD. Levodopa caused a considerable improvement of the symptoms. The article describes the clinical features of the disease, talks about its differential diagnosis, genetic predisposition and treatment strategy. © 2020 Pirogov Russian National Research Medical University. All rights reserved

Financial-economic tools for identifying the signs of objective bankruptcy

Objective: to develop a concept and methodological approaches for establishing objective bankruptcy based on financial and economic tools.Methods: the study used general scientific methods of cognition, including a systematic approach, analysis and synthesis, logical and comparative analysis, the method of grouping and generalization, expert analysis, methods of scientific classification, tabular methods of data visualization.Results: the need to change the concept of determining insolvency by introducing the term “objective bankruptcy” is due to the need to revise approaches to its assessment, as well as the importance for the country’s economy of determining actual organizations that are bankrupt, and the ambiguity of the existing theoretical and methodological approaches to the analysis of problematic companies. To achieve the study objectives, the differences were identified between the traditional under- standing of the signs of bankruptcy and a modern interpretation of an objective bankruptcy; a classification of characteristics and reasons of the objective bankruptcy was proposed; principles and methodological approaches to using financial and economic tools for objective evidence of the bankruptcy were elaborated; the general algorithm of substantiating the date of objective bankruptcy was proposed; the peculiarities of imposing vicarious liability on the entities controlling the debtor in case of objective bankruptcy are found. Scientific novelty: for the first time, the economic and financial tools to establish the objective bankruptcy are disclosed in detail: the components of proximate analysis are identified, based on the characteristics following directly from the definition of objective bankruptcy, and in-depth (extended) analysis, revealing the financial-economic, organizational, managerial, investment reasons for its occurrence; the aggregate blocks of factors are allocated to identify the objective signs of bankruptcy; the algorithm is proposed for determining the moment of insolvency and specifying the amount of vicarious liability of the entities controlling the debtor, which involves implies not a purely accounting approach, but the one taking into account the actual conditions of the debtor’s activity, the amount of their obligations and the market value of property. Practical significance: the main provisions and conclusions of the scientific work can be used: a) in scientific activities for further development of financial and economic tools for determining the objective bankruptcy of companies; b) in law enforcement practice when considering the issues of imposing vicarious liability on the entities controlling the debtor in case of bankruptcy; c) by the National Association of self-regulated organizations of trustees when developing a federal standard or guidelines for conducting a financial analysis of debtor companies by trustees

Yakut and Dolgan Epics about Heroes with a Horse Origin: Commonality and Differences

The results of a comparative analysis of the texts of the Yakut and Dolgan epics about lone heroes with a horse origin are presented. The relevance of the study is due to the inadequacy of the study of two related epics in a comparative aspect in order to identify commonality and originality in them. Particular attention is paid to comparing the themes, the imagery system and the plot-compositional structure of epics. A detailed analysis of plot components and epic motifs is given. As a result of the study, similarities were found in the development of the main storyline, the similarity of the main motifs, the similarity of the images of the heroes in their purpose, physical abilities and character is also noted. The discrepancy in the plot-compositional structure of epics - the presence of an additional link in the development of the plot in the Yakut olonkho is considered. The motifs of nominating a hero, consigning a horse, going on a military campaign and a wonderful marriage are highlighted. It is suggested that the epic about a hero with a horse origin, having its origins in the ancient Yakut myth of the ancestor horse, originally existed in the central region of Yakutia, and then became widespread among the northern population, including the Dolgan people

Photographic detection of Cadmium(II) and Zinc(II) ions

The binding properties of two 2,8-dithia-5-aza-2,6-pyridinophane-based ligands, bearing respectively coumarin (HNCum) and naphthol-benzoxaazole (HNBO) optically active units as pendant arms, were studied with the aim of transition metal cations selective detection. The novel all-solid-state optodes were obtained by inclusion of fluorophores inside PVC-based polymeric films. The influence of lipophilic sites incorporation and plasticizer nature on pyridinophane-based optodes response was investigated. An enhanced selectivity of the ligands towards Cadmium(II) and Zinc(II) ions was detected. Light Emitting Diode, LED 380 nm, was used as light source, and a digital camera as a signal detector. The results obtained demonstrated the suitability of the developed optodes to perform fast and low cost simultaneous monitoring of Zn2+and Cd2+ ions by means of familiar devices and chemometrics. © 2016 The Authors. Published by Elsevier Ltd. This is an open access article under the CC BY-NC-ND license