Horndeski Genesis: strong coupling and absence thereof

We consider Genesis in the Horndeski theory as an alternative to or completion of the inflationary scenario. One of the options free of instabilities at all cosmological epochs is the one in which the early Genesis is naively plagued with strong coupling. We address this issue to see whether classical field theory description of the background evolution at this early stage is consistent, nevertheless. We argue that, indeed, despite the fact that the effective Plank mass tends to zero at early time asymptotics, the classical analysis is legitimate in a certain range of Lagrangian parameters.Comment: 10 pages, 1 figur

INSTITUTIONAL APPROACH TO ACCOUNTING AND FINANCIAL REPORTING: NECESSITY AND POSSIBILITY OF ITS APPLICATION AT PRESENT STAGE OF SCIENCE DEVELOPMENT

The general science genesis as well as particularly accounting science genesis, in search of contemporary approaches towards identification of new problems, arising at current science development stage, and methods to ensure its solution has been considered. The conclusion has been made, that the most actual although the least studied is institutional approach to accounting and financial reporting development. Institutional aspects of accounting and financial reporting have been generalized, сurrent main directions of research in the field of accounting and financial reporting have been revealed, the development of which is possible on the basis of an institutional approach

INTERRELATION OF CONCEPTUAL CATEGORIES “STOCKS”, “COSTS” AND “EXPENSES” AND SEQUENCE OF PRESENTING THEM IN THE FINANCIAL REPORTING

The article is devoted to the study of three conceptual categories of accounting: stocks, costs and expenses, in their interrelation defined by the sequence in which they are presented in financial reporting in accordance with three stages of the capital cycle: procurement – production - sales. The problem caused by mixing up the information about the categories under study while presenting them in the financial reporting has been formulated. In particular, the complex item «inventory» includes both raw materials, materials, goods related to the procurement stage, and work-in-progress with finished products formed at the production stage. In order to overcome this problem, an assessment of the existing methodology for reflecting information about the concepts under study in financial statements has been given, and the need and directions for its improvement have been justified

IMPROVING THE RUSSIAN CHART OF ACCOUNTS IN THE DIGITAL ECONOMY

The directions of improving the Russian chart of accounts in order to align it with the International Financial Reporting Standards' requirements and ensure its usability in the digital economy for reports online preparing at the official web-sites of companies, using the cloud technologies have been considered. The proposed method of preparing online reporting assumes that accounting entries will be posted on the lines of financial statements after each transaction occurs, which will enable the users to receive the information about changes in the financial statements immediately. Attention has been paid to the issues of financial statements elements estimates regulation directly by changing the accounting plan, but not by counter accounts. The necessity of abandoning the concept of “additional capital” that does not exist in international practice and an account of the same name in the Russian chart of accounts and replacing it with separate accounts to account for share premium and revaluation reserve has been substantiated

THE USE OF THE BUDGETING PROCESS IN THE ENVIRONMENT OF A SMALL BUSINESS AT THE MODERN DEVELOPMENT STAGE OF THE RUSSIAN ECONOMY

The influence of various factors on the requirements for building a budgeting system for small businesses is investigated. The creating a comprehensive simplified model of a budgeting system for small businesses, which is a complex multi-stage process including methodological and organizational components, is suggested. A list of activities to build a financial structure for a small business, as well as advice and recommendations for comprehensive organization of the budgeting system is provided

SPECIAL ASPECTS OF DEVELOPMENT OF SMALL BUSINESS IN RUSSIA AT PRESENT STAGE

In this paper the comparative method of research that identifies similarities and differences of the small business sector between Russia and economically developed countries is used. The authors provide analysis of the current state of small entrepreneurship, determine development trends of branches of economy. Based on the analysis of foreign practice, the article outlines the main problems hindering dynamic development of the small business sector at present stage, provides statistic data. The special part is assigned to the analysis of the government programs in the sphere of assistance in development of small business at the regional level

GENESIS OF BUDGETING AND STUDY OF ITS DIALECTICAL INTERACTION WITH OTHER MANAGEMENT ACCOUNTING SYSTEM ELEMENTS

The article considers the budgeting process emergence history, analyzes the possibility of using the historical experience when developing modern budgets and its influence on the evaluation of methodological and theoretical bases of budgeting. The content of the modern budgeting process by using the historicological approach is disclosed, its place and the role in the process of management accounting have been identified, the positions of foreign and domestic researchers in the study area are summarized. In the article the elements composition of the management accounting system was studied and the dialectical relationship between budgeting and other analyzed system elements was found. Authors has been substantiates that the budgeting is an independent management accounting subsystem with input (source) information

SPECIAL ASPECTS OF DEVELOPMENT OF SMALL BUSINESS IN RUSSIA AT PRESENT STAGE

In this paper the comparative method of research that identifies similarities and differences of the small business sector between Russia and economically developed countries is used. The authors provide analysis of the current state of small entrepreneurship, determine development trends of branches of economy. Based on the analysis of foreign practice, the article outlines the main problems hindering dynamic development of the small business sector at present stage, provides statistic data. The special part is assigned to the analysis of the government programs in the sphere of assistance in development of small business at the regional level

THE IDENTIFICATION AND SYSTEMATIZATION OF FINANCIAL ASSETS AND LIABILITIES, EXPOSED TO FINANCIAL RISKS, ON THE EXAMPLE OF THE PHARMACEUTICAL INDUSTRY

The best methods of identification of the financial assets and liabilities with highest risk concentration on the example of pharmaceutical companies have been considered. It is well known, that significant risks are subject to disclosure in financial statements of organization, because they can influence management decisions. It is important for professionals to understand how to correctly identify and assess the risks, influencing the financial statements, as well as to form a list of assets and liabilities, that are more affected by them. The above questions can be answered by the approaches presented in the article to the identification, assessment and systematization of risks, their impact on the financial statements, as well as the conclusions, formulated by the authors as a result of the research

BLOOD CYTOKINE PROFILE AND LESION SITE REPAIR IN DYNAMICS OF EXPERIMENTAL THERMAL TRAUMA AFTER LOCAL AND SYSTEMIC MELATONIN ADMINISTRATION

Burn injuries are one of the key medical and social problems. Despite the significant achievements in combustiology, the slow healing and the appearance of infection are the key problems in burn patients, which lead to a longer hospitalization period, to reduction of life quality and to emotional disorders. Up to 70% of all complications after thermal trauma (TT) are connected with infection – first of all, pneumonia, infections of urinal tract. The forming of infectious complications, including sepsis, after TT is associated with excessive immunosuppressive reactions, as compensation for a long, stable proinflammatory response, in particular, owing to hyperproduction and effects of IL-10, IL-4, TGF-β. Aim: to study the influence of systemic and local usage of MT with original dermal film (DF) on reparation and serum cytokine concentration indicators in dynamics of experimental TT. The study was conducted using 84 rats – males of Wistar line, which were divided randomly into 4 groups: 1st group (n = 12) – intact monitoring, 2nd group (n = 30) – animals with TT, 3rd group (n = 21) – animals with TT and DF with MT use on the region of burn, 4th group (n = 21) – animals with TT and intraperitoneal injection of MT. To model TT of IIIA degree and relative area 3,5%, isolated skin area of interscapular area was immersed in distilled water at a temperature of 98-99 °С at 12 s. The DF with MT (at a concentration of 0.005 g/g) on 12 sm2 – area in 3rd group was used daily for 5 days. The MT was injected intraperitoneally daily at the dose of 10 mg/kg for 5 days. The wound area was calculated, the interleukin-4 (IL-4), tumor necrosis factor alpha (TNFα), interferon-gamma (IFNγ) were determined in serum on 5th,10th and 20th day from the moment of TT induction in each group. During experimental TT in dynamic monitoring from 5th to 20th day the absolute and relative areas of wound defect are reduced, because of that the epithelization speed and its part of area reduction are progressively increasing, on 5th,10th and 20th day the concentration of TNFα and IL-4 in serum is increasing with maximum values on 10th day of monitoring. Local usage of MT in DF during TT accelerates the healing of burn wound and lowers the TNFα and IL-4 concentration in serum on 5th, 10th and 20th day. Intraperitoneal use of MT during TT accelerates the healing of burn wound and lowers the TNFα and IL-4 concentration in serum on 5th and 20th day. The reparation accelerating effect of MT during TT is more expressed in locale usage in DF rather than using intraperitoneal injection