Контроль як частина системи управління внутрішньофірмових процесів

Enterprise management – is the process of planning, organization, motivation, control and regulation of personnel actions, setting strategic goals and tactical objectives of the enterprise, making management decisions and ensuring their implementation. Control, in the process of managing the activities of the enterprise, is an extremely important element in the system of mechanisms that provide the efficiency of the enterprise. Control is a process that helps an organization achieve its goals. Control continues the planning process and monitors the implementation of plans. One of the essential functions of control is to determine the reserves for new management decisions. The authors in the article define the organizational and legal forms of ensuring the implementation of internal control procedures. The authors present one of the elements of the management system of the relevant processes (control) and describe its factors that affect them. The authors give a clear definition of the concept of control system at the enterprise (internal control) as part of the management system of internal processes and characterize the components of the internal control structure, methods of their analysis and analyze its quality and feasibility in the current realities of enterprises. Enterprise financial management includes the organization and control of cash inflows from sales of products or collection of amounts under previous agreements for services rendered, as well as cash inflows from securities, and etc. The most important tasks of financial management are also the payment of supplies of raw materials and materials intended for production; payments on invoices payable for previously purchased goods; payments for operating costs (advertising, insurance, etc.); payment of wages to employees of the enterprise; payment of taxes and other payments to the budget and extrabudgetary funds. The article determines that the effectiveness of control of such an organizational system as the enterprise management system should be characterized by special indicators. These indicators are influenced by a large number of external and internal factors, and it is desirable to assess them with a limited number of criteria.Автори визначають організаційно-правові форми забезпечення здійснення внутрішньофірмових процедур контролю. У роботі наведено один з елементів системи управління відповідними процесам (контроль) та охарактеризовані його чинники, що на них впливають. Розглядається процес управління підприємством – як планування, організації, мотивації, контролю й регулювання дій персоналу, постановки стратегічних цілей і тактичних завдань підприємства, ухвалення управлінських рішень і забезпечення їх виконання. Відзначається, що контроль у процесі управління діяльністю підприємства є надзвичайно важливим елементом у системі механізмів, що забезпечують ефективність функціонування підприємства. Контроль – це процес який допомагає організації досягнути намічених цілей. Контроль продовжує процес планування та відслідковує реалізацію планів. Однією з суттєвих функцій  контролю є  визначення резервів для прийняття нових управлінських рішень. Авторами наведено визначення поняття системи контролю на підприємстві (внутрішнього контролю) як частини системи управління внутрішньофірмових процесів та наведена характеристика компонентів структури внутрішнього контролю, способи їх аналізу та проаналізовано її якість і доцільність в умовах нинішніх реалій роботи підприємств. Управління фінансами підприємства включає організацію і контроль надходження грошових коштів від реалізації продукції або стягування сум за попередніми угодами за надані послуги, а також грошових надходжень від цінних паперів тощо. Найважливішими завданнями управління фінансами є також оплата постачань сировини і матеріалів, призначених для виробництва; платежі за рахунками, які підлягають оплаті за раніше придбані товари; платежі за експлуатаційними витратами (реклама, страхування тощо); виплата заробітної плати працівникам підприємства; виплата податків і здійснення інших платежів до бюджету і позабюджетних фондів. У роботі визначено, що ефективність контролю такої організаційної системи, як система управління підприємством, має характеризуватися рядом показників, на формування яких впливає велика кількість зовнішніх і внутрішніх факторів, і, бажано, оцінюватися одним або обмеженою кількістю узагальнених критеріїв

Small organ size contributes to the slow pace of life in tropical birds

Attributes of an animal's life history, such as reproductive rate or longevity, typically fall along a 'slow-fast' continuum. Animals at the fast end of this continuum, such as temperate birds, are thought to experience high rates of mortality and invest more resources in reproduction, whereas animals at the slow end, such as tropical birds, live longer, have fewer offspring and invest more resources in self-maintenance. We have previously shown that tropical birds, compared with temperate species, have a reduced basal (BMR) and peak metabolic rate (PMR), patterns consistent with a slow pace of life. Here, we elucidate a fundamental linkage between the smaller mass of central organs of tropical species and their reduced BMR, and between their smaller flight muscles and reduced PMR. Analyses of up to 408 species from the literature showed that the heart, flight muscles, liver, pancreas and kidneys were smaller in tropical species. Direct measurements on 49 species showed smaller heart, lungs, flight muscles, liver, kidneys, ovaries and testes in tropical species, as well as lower feather mass. In combination, our results indicate that the benign tropical environment imposes a relaxed selection pressure on high levels of sustained metabolic performance, permitting species to reduce the mass of organs that are energetically costly to maintain. Brain, gizzard and intestine were exceptions, even though energy turnover of brain and intestine are high. Feather mass was 37% lower in tropical species compared with similar-sized temperate birds, supporting the idea that temperate birds require more insulation for thermoregulation

Adenomatous polyposis coli regulates radial axonal sorting and myelination in the PNS

The tumor suppressor protein adenomatous polyposis coli (APC) is multifunctional – it participates in the canonical Wnt/β-catenin signal transduction pathway as well as modulating cytoskeleton function. Although APC is expressed by Schwann cells, the role that it plays in these cells and in the myelination of the peripheral nervous system (PNS) is unknown. Therefore, we used the Cre-lox approach to generate a mouse model in which APC expression is specifically eliminated from Schwann cells. These mice display hindlimb weakness and impaired axonal conduction in sciatic nerves. Detailed morphological analyses revealed that APC loss delays radial axonal sorting and PNS myelination. Furthermore, APC loss delays Schwann cell differentiation in vivo, which correlates with persistent activation of the Wnt signaling pathway and results in perturbed extension of Schwann cell processes and disrupted lamellipodia formation. In addition, APC-deficient Schwann cells display a transient diminution of proliferative capacity. Our data indicate that APC is required by Schwann cells for their timely differentiation to mature, myelinating cells and plays a crucial role in radial axonal sorting and PNS myelination

Pharmaceutical integrated stress response enhancement protects oligodendrocytes and provides a potential multiple sclerosis therapeutic.

Oligodendrocyte death contributes to the pathogenesis of the inflammatory demyelinating disease multiple sclerosis (MS). Nevertheless, current MS therapies are mainly immunomodulatory and have demonstrated limited ability to inhibit MS progression. Protection of oligodendrocytes is therefore a desirable strategy for alleviating disease. Here we demonstrate that enhancement of the integrated stress response using the FDA-approved drug guanabenz increases oligodendrocyte survival in culture and prevents hypomyelination in cerebellar explants in the presence of interferon-γ, a pro-inflammatory cytokine implicated in MS pathogenesis. In vivo, guanabenz treatment protects against oligodendrocyte loss caused by CNS-specific expression of interferon-γ. In a mouse model of MS, experimental autoimmune encephalomyelitis, guanabenz alleviates clinical symptoms, which correlates with increased oligodendrocyte survival and diminished CNS CD4+ T cell accumulation. Moreover, guanabenz ameliorates relapse in relapsing-remitting experimental autoimmune encephalomyelitis. Our results provide support for a MS therapy that enhances the integrated stress response to protect oligodendrocytes against the inflammatory CNS environment

Predominant expression of Alzheimer’s disease-associated BIN1 in mature oligodendrocytes and localization to white matter tracts

BIN1 is not expressed in human brain microglial cells. (A) Immunohistochemical staining of adjacent sections of normal human brain cortex with antibodies against BIN1 or Iba1 reveals that BIN1 immunoreactive cells that are morphologically distinct from microglia. The boxed region is shown at a higher magnification on the right. (B) Single and two-color immunostaining of the human brain using antibodies against BIN1 and CD45 reveals that perivenular CD45-positive cells of the hematopoietic lineage do not express BIN1. (TIFF 4392 kb

Preliminary analysis of immune activation in early onset type 2 diabetes

Introduction. First Nations and other Aboriginal children are disproportionately affected by cardiometabolic diseases, including type 2 diabetes (T2D). In T2D, the disruption of insulin signalling can be driven by pro-inflammatory immunity. Pro-inflammatory responses can be fueled by toll-like receptors (TLR) on immune cells such as peripheral blood mononuclear cells (PBMC, a white blood cell population). TLR4 can bind to lipids from bacteria and food sources activating PBMC to produce cytokines tumour necrosis factor (TNF)-α and interleukin (IL)-1β. These cytokines can interfere with insulin signalling. Here, we seek to understand how TLR4 activation may be involved in early onset T2D. We hypothesized that immune cells from youth with T2D (n=8) would be more reactive upon TLR4 stimulation relative to cells from age and body mass index (BMI)-matched controls without T2D (n=8). Methods. Serum samples were assayed for adipokines (adiponectin and leptin), as well as cytokines. Freshly isolated PBMC were examined for immune reactivity upon culture with TLR4 ligands bacterial lipopolysaccharide (LPS, 2 and 0.2 ng/ml) and the fatty acid palmitate (200 µM). Culture supernatants were evaluated for the amount of TNF-α and IL-1β produced by PBMC. Results. Youth with T2D displayed lower median serum adiponectin levels compared to controls (395 vs. 904 ng/ml, p<0.05). PBMC isolated from youth with and without T2D produced similar levels of TNF-α and IL-1β after exposure to the higher LPS concentration. However, at the low LPS dose the T2D cohort exhibited enhanced IL-1β synthesis relative to the control cohort. Additionally, exposure to palmitate resulted in greater IL-1β synthesis in PBMCs isolated from youth with T2D versus controls (p<0.05). These differences in cytokine production corresponded to greater monocyte activation in the T2D cohort. Conclusion. These preliminary results suggest that cellular immune responses are exaggerated in T2D, particularly with respect to IL-1β activity. These studies aim to improve the understanding of the biology behind early onset T2D and its vascular complications that burden First Nations people

RNAi-mediated suppression of isoprene emission in poplar transiently impacts phenolic metabolism under high temperature and high light intensities: a transcriptomic and metabolomic analysis

In plants, isoprene plays a dual role: (a) as thermo-protective agent proposed to prevent degradation of enzymes/membrane structures involved in photosynthesis, and (b) as reactive molecule reducing abiotic oxidative stress. The present work addresses the question whether suppression of isoprene emission interferes with genome wide transcription rates and metabolite fluxes in grey poplar (Populusxcanescens) throughout the growing season. Gene expression and metabolite profiles of isoprene emitting wild type plants and RNAi-mediated non-isoprene emitting poplars were compared by using poplar Affymetrix microarrays and non-targeted FT-ICR-MS (Fourier transform ion cyclotron resonance mass spectrometry). We observed a transcriptional down-regulation of genes encoding enzymes of phenylpropanoid regulatory and biosynthetic pathways, as well as distinct metabolic down-regulation of condensed tannins and anthocyanins, in non-isoprene emitting genotypes during July, when high temperature and light intensities possibly caused transient drought stress, as indicated by stomatal closure. Under these conditions leaves of non-isoprene emitting plants accumulated hydrogen peroxide (H2O2), a signaling molecule in stress response and negative regulator of anthocyanin biosynthesis. The absence of isoprene emission under high temperature and light stress resulted transiently in a new chemo(pheno)type with suppressed production of phenolic compounds. This may compromise inducible defenses and may render non-isoprene emitting poplars more susceptible to environmental stress

Specific ion channels contribute to key elements of pathology during secondary degeneration following neurotrauma

Background: Following partial injury to the central nervous system, cells beyond the initial injury site undergo secondary degeneration, exacerbating loss of neurons, compact myelin and function. Changes in Ca 2+ flux are associated with metabolic and structural changes, but it is not yet clear how flux through specific ion channels contributes to the various pathologies. Here, partial optic nerve transection in adult female rats was used to model secondary degeneration. Treatment with combinations of three ion channel inhibitors was used as a tool to investigate which elements of oxidative and structural damage related to long term functional outcomes. The inhibitors employed were the voltage gated Ca 2+ channel inhibitor Lomerizine (Lom), the Ca 2+ permeable AMPA receptor inhibitor YM872 and the P2X 7 receptor inhibitor oxATP. Results: Following partial optic nerve transection, hyper-phosphorylation of Tau and acetylated tubulin immunoreactivity were increased, and Nogo-A immunoreactivity was decreased, indicating that axonal changes occurred acutely. All combinations of ion channel inhibitors reduced hyper-phosphorylation of Tau and increased Nogo-A immunoreactivity at day 3 after injury. However, only Lom/oxATP or all three inhibitors in combination significantly reduced acetylated tubulin immunoreactivity. Most combinations of ion channel inhibitors were effective in restoring the lengths of the paranode and the paranodal gap, indicative of the length of the node of Ranvier, following injury. However, only all three inhibitors in combination restored to normal Ankyrin G length at the node of Ranvier. Similarly, HNE immunoreactivity and loss of oligodendrocyte precursor cells were only limited by treatment with all three ion channel inhibitors in combination. Conclusions: Data indicate that inhibiting any of a range of ion channels preserves certain elements of axon and node structure and limits some oxidative damage following injury, whereas ionic flux through all three channels must be inhibited to prevent lipid peroxidation and preserve Ankyrin G distribution and OPCs