EVENTS AFTER THE REPORTING DATE: BENCHMARKS MATERIALITY FOR ACCOUNTING

Arguments and justification of obligatory development and statements in accounting policy of the organization for the purposes of accounting of level of materiality and its control indicators for accounting of events after reporting date have been presented. These events are implemented between the end of the reporting period and the date of signing of the financial statements for the reporting calendar year and can have a significant impact on the financial condition, financial results and monetary circulation of the organization. The influence of these events is uncertain and difficult to assess objectively. Especially this impact affects their materiality

Digital perspectives of document management will allow to expand the use of automation and robotization in accounting and tax accounting

The article discusses the prospects of using electronic documents and electronic document management in accounting and tax accounting. Changes in this area will lead to a new procedure for the formation and organization of registration of primary documents, internal documents and reports of economic entities. An electronic document can become a generalizing document for counterparties within the framework of the fact of economic activity. The use of electronic documents and electronic document management will automate a large number of accounting and tax accounting procedures. It will also contribute to the wider use of the possibilities of robotics for accounting activities. If the document is drawn up in electronic form, then it must be certified with an electronic signature. The correct use of an electronic signature and its types is essential for identifying the facts of economic activity. The rules of record keeping regarding the use of electronic documents and electronic document management will require significant changes and additions to accounting policies from business entities, both for accounting and for tax accounting

Особливості вантажних перевезень автомобільним транспортом за маршрутом Українам - Італія - Україна

Стаття висвітлює специфіку організації вантажних перевезень на автомобільному транспорті за маршрутом Україна–Італія–Україна в розрізі правового регулювання місцевих, національних та міжнародних нормативно-правових актів, угод та законів

Genetically modified animal models of hereditary diseases for testing of gene-directed therapy

Given the specific gene therapy approach, appropriate animal models can be generated using a variety of technologies ranging from transgenesis to precise genome editing. In this review, we discuss technologies used to generate small and large animal models of the most common muscular and neurological genetic disorders. We specifically focus on animal models that were used to test gene therapies based on adeno-associated vectors and antisense nucleotide

THERMAL DECOMPOSITION OF DERIVATIVES POLYCHLOROBIPHENYLS

The thermal stability and composition of the gas phase of derivatives of polychlorobi-phenyls synthesized by the reaction of the congeners with KOH with 2-aminoethanol was studied by synchronous thermal analysis and mass spectrometry.This work was funded by RFFI (grant № 18-29-24126)

Synthetic Turbulence, Fractal Interpolation and Large-Eddy Simulation

Fractal Interpolation has been proposed in the literature as an efficient way to construct closure models for the numerical solution of coarse-grained Navier-Stokes equations. It is based on synthetically generating a scale-invariant subgrid-scale field and analytically evaluating its effects on large resolved scales. In this paper, we propose an extension of previous work by developing a multiaffine fractal interpolation scheme and demonstrate that it preserves not only the fractal dimension but also the higher-order structure functions and the non-Gaussian probability density function of the velocity increments. Extensive a-priori analyses of atmospheric boundary layer measurements further reveal that this Multiaffine closure model has the potential for satisfactory performance in large-eddy simulations. The pertinence of this newly proposed methodology in the case of passive scalars is also discussed

CRISPR/Cas9-generated mouse model with humanizing single-base substitution in the Gnao1 for safety studies of RNA therapeutics

The development of personalized medicine for genetic diseases requires preclinical testing in the appropriate animal models. GNAO1 encephalopathy is a severe neurodevelopmental disorder caused by heterozygous de novo mutations in the GNAO1 gene. GNAO1 c.607 G>A is one of the most common pathogenic variants, and the mutant protein Gαo-G203R likely adversely affects neuronal signaling. As an innovative approach, sequence-specific RNA-based therapeutics such as antisense oligonucleotides or effectors of RNA interference are potentially applicable for selective suppression of the mutant GNAO1 transcript. While in vitro validation can be performed in patient-derived cells, a humanized mouse model to rule out the safety of RNA therapeutics is currently lacking. In the present work, we employed CRISPR/Cas9 technology to introduce a single-base substitution into exon 6 of the Gnao1 to replace the murine Gly203-coding triplet (GGG) with the codon used in the human gene (GGA). We verified that genome-editing did not interfere with the Gnao1 mRNA or Gαo protein synthesis and did not alter localization of the protein in the brain structures. The analysis of blastocysts revealed the off-target activity of the CRISPR/Cas9 complexes; however, no modifications of the predicted off-target sites were detected in the founder mouse. Histological staining confirmed the absence of abnormal changes in the brain of genome-edited mice. The created mouse model with the “humanized” fragment of the endogenous Gnao1 is suitable to rule out unintended targeting of the wild-type allele by RNA therapeutics directed at lowering GNAO1 c.607 G>A transcripts