Foreign trade and marketing processes in the context of sustainable development

Purpose: The article aims to study foreign economic and trade relations between the countries of Central and Eastern Europe, the CIS and the Western European countries. In addition, the study improves forms of foreign economic cooperation between the countries and suggests the stages of its implementation in the integration group. Design/Methodology/Approach: Central and Eastern European countries are experiencing the increase and acceleration of the labour migration to Western European countries, which has a negative impact on their medium-and long-term development. As a theoretical and methodological basis, the article uses historical-logical, dialectical principles and contradictions, the method of the scientific abstraction. The process-system approach, which was used in the study of foreign economic relations between the partner countries, gained special importance in the argument of the need to implement stages. Findings: Authors presented the form of the foreign economic cooperation between the countries as the geostrategic economic block and the stages of its implementation. As the study shows, these stages will help to smooth out the economic inequality between the Central and Eastern regions of Europe and Western European countries. Practical implications: In practice, authors investigate the phased implementation of the geostrategic economic bloc form, which will reduce inequality between the partner countries of the European Union. Originality/Value: The economic inequality between developed and developing countries of the European Union is increasing every year, which can lead to the transformation of the integration group, so it is necessary to develop new forms and mechanisms of foreign economic relations between the partner countries.peer-reviewe

ЗАСТОСУВАННЯ СПРАВЕДЛИВОЇ ВАРТОСТІ В ОБЛІКУ, КОНТРОЛІ ТА ЗВІТНОСТІ УКРАЇНИ ВІДПОВІДНО ДО МІЖНАРОДНИХ СТАНДАРТІВ ФІНАНСОВОЇ ЗВІТНОСТІ

One of the key and most controversial accounting and control issues is the measurement of the elements of financial statements. The question of determining the fair value of assets and liabilities is one of the most relevant in modern accounting practice. This type of measurement is currently the subject of heated debate in the accounting community. International Financial Reporting Standards proceed from the priority of the interests of users of financial statements and are essentially aimed at providing them with the most relevant and useful information. This message determines the logic of building standards. IFRS 13 «Fair Value Measurement» considers fair value measurements in a broad sense, concentrating on the definition of fair value and the principles for measuring it. The main problem arising in the process of applying the fair value estimate is the lack of a methodology for its calculation. The article reveals the factors that influence the process of determination fair value. An algorithm in the selection of fair value valuation methods for management accounting is proposed, which allows quickly and timely determine the real value of accounting items and financial reporting elements, as well as a hierarchy of sources of fair value, which is represented by three levels. Level I is distinguished by the lowest degree of subjectivity in the measurement of assets and liabilities, Level II is characterized by a greater degree of subjectivity in the measurement of assets and liabilities, Level III is associated with the greatest degree of subjectivity in the measurement of assets and liabilities. The choice and proper use of the fair value method requires a high level of qualification in the field of appraisal, in-depth knowledge of the asset being valued, a liability or business, as well as the wide application of professional judgment. Historical cost and fair value provide two different kinds of information, which are both useful to investors. A dual measurement and reporting model could be more effective for assessing the success of an investment. Financial statements are more reliable, the more adequately it reflects the financial situation and financial results of the company. It is very important in the preparation of financial statements to apply various methods of measurement of assets and liabilities that are relevant to the company at the moment. Both historical cost and fair value should be provided as only together they can deliver complete and useful information to investors.Одним із ключових і найбільш суперечливих положень бухгалтерського обліку та управлінського контролю є оцінка елементів фінансової звітності. Питання визначення справедливої вартості активів і зобов’язань є одним із найбільш актуальних у сучасній практиці бухгалтерського обліку. Цей вид оцінки є сьогодні предметом гострих дискусій у бухгалтерському співтоваристві. Міжнародні стандарти фінансової звітності виходять із пріоритету інтересів користувачів звітності та за своєю суттю спрямовані на надання їм найбільш актуальної та корисної інформації; цей посил визначає логіку побудови стандартів. МСФЗ 13 «Оцінка справедливої вартості» розглядає справедливу вартість у широкому сенсі, концентруючись на визначенні справедливої вартості і принципах її вимірювання. Основною проблемою, що виникає у процесі застосування оцінки справедливої вартості, є відсутність методики її розрахунку. Розкрито фактори, що впливають на процес установлення справедливої вартості. Запропоновано алгоритм у виборі методів оцінки за справедливою вартістю з метою управлінського обліку, що дозволяє швидко і своєчасно визначати реальну вартість об’єктів бухгалтерського обліку та елементів фінансової звітності, а також ієрархію джерел справедливої вартості, яка представлена трьома рівнями. Рівень I відрізняється найменшим ступенем суб’єктивності оцінки активів і зобов’язань, рівень II характеризується більшим ступенем суб’єктивності оцінки активів і зобов’язань, рівень III пов’язаний з найбільшим ступенем суб’єктивності оцінки активів і зобов’язань. Вибір і правильне використання методу оцінки справедливої вартості вимагають високого рівня кваліфікації щодо оцінки, глибоких знань про активи, зобов’язання або бізнес, що оцінюються, а також широкого застосування професійного судження. Історична вартість і справедлива вартість надають два різні види інформації, які корисні для інвесторів. Модель подвійного оцінювання та звітності може бути ефективнішою для оцінки успіху інвестицій. Фінансова звітність вірогідніша, що адекватніше вона відображає майновий стан і фінансові результати діяльності підприємства. Дуже важливо при складанні фінансової звітності застосовувати різні методи оцінки активів і зобов’язань, які є актуальними для підприємства на даний момент. Слід застосовувати як історичну, так і справедливу вартість, оскільки тільки разом вони можуть надати інвесторам повну і корисну інформацію

Residents’ interest to form a “green” territory brand

The main aim of this article is to examine the residents’ interest of a region to form a territorial “green” brand. It refers to the region of Rostov where there is a continuous attempt to develop the territory based on sustainable green initiatives. The article reveals if the residents are aware on the authorities’ efforts and how the population supports the initiatives as well as how active the residents are to develop the territory. The results of this research allow to forecast the success of the “green” brand formation with certain correction of the priorities concerning the informational and communication work to explain the significance of the given process to the residents and possibly the improvement of the population’s standard of living.peer-reviewe

Markers of inflammatory activity in bronchial asthma: study of the role of nitric oxide metabolites and antimicrobial peptides

The content of antimicrobial peptides and nitric oxide metabolites in the blood serum of patients with bronchial asthma was studied. It was found that nitric oxide and neutrophil defensins serve as markers of inflammation in AD, which confirms their diagnostic and prognostic value in the inflammatory process in patients with bronchial asthmaИзучили содержания противомикробных пептидов и метаболитов оксида азота в сыворотке крови пациентов с бронхиальной астмой. Выяснили, что оксид азота и дефензины нейтрофилов служат маркерами воспаления при БА, что подтверждает их диагностическое и прогностическое значение при воспалительном процессе у больных с бронхиальной астмо

Impact of sex on the adaptation of adult mice to long consumption of sweet-fat diet

In rodents, the most adequate model of human diet-induced obesity is obesity caused by the consumption of a sweet-fat diet (SFD), which causes more pronounced adiposity in females than in males. The aim of this work was to determine the sex-associated effect of SFD on the expression of genes related to carbohydrate-lipid metabolism in adult mice. For 10 weeks, male and female С57Bl mice were fed a standard laboratory chow (Control group) or a diet, which consisted of laboratory chow supplemented with sweet cookies, sunflower seeds and lard (SFD group). Weights of body, liver and fat depots, blood concentrations of hormones and metabolites, liver fat, and mRNA levels of genes involved in regulation of energy metabolism in the liver, perigonadal and subcutaneous white adipose tissue (pgWAT, scWAT) and brown adipose tissue (BAT) were measured. SFD increased body weight and insulin resistance in mice of both sexes. Female mice that consumed SFD (SFD females) had a greater increase in adiposity than SFD males. SFD females showed a decreased expression of genes related to lipogenesis (Lpl) and glucose metabolism (G6pc, Pklr) in liver, as well as lipogenesis (Lpl, Slca4) and lipolysis (Lipe) in pgWAT, suggesting reduced energy expenditure. In contrast, SFD males showed increased lean mass gain, plasma insulin and FGF21 levels, expressions of Cpt1α gene in pgWAT and scWAT and Pklr gene in liver, suggesting enhanced lipid and glucose oxidation in these organs. Thus, in mice, there are sex-dependent differences in adaptation to SFD at the transcriptional level, which can help to explain higher adiposity in females under SFD consumtion

Control of primary productivity and the significance of photosynthetic bacteria in a meromictic kettle lake.

During 1986 planktonic primary production and controlling factors were investigated in a small (A0 = 11.8 · 103 m2, Zmax = 11.5 m) meromictic kettle lake (Mittlerer Buchensee). Annual phytoplankton productivity was estimated to ca 120 gC · m–2 · a–1 (1,42 tC · lake–1 · a–1). The marked thermal stratification of the lake led to irregular vertical distributions of chlorophylla concentrations (Chla) and, to a minor extent, of photosynthesis (Az). Between the depths of 0 to 6 m low Chla concentrations (< 7 mg · m–3) and comparatively high background light attenuation (kw = 0,525 m–1, 77% of total attenuation due to gelbstoff and abioseston) was found. As a consequence, light absorption by algae was low (mean value 17,4%) and self-shading was absent. Because of the small seasonal variation of Chla concentrations, no significant correlation between Chla and areal photosynthesis (A) was observed. Only in early summer (June–July) biomass appears to influence the vertical distribution of photosynthesis on a bigger scale. Around 8 m depth, low-light adapted algae and phototrophic bacteria formed dense layers. Due to low ambient irradiances, the contribution of these organisms to total primary productivity was small. Primary production and incident irradiance were significantly correlated with each other (r2 = 0.68). Although the maximum assimilation number (Popt) showed a clear dependence upon water temperature (Q10 = 2.31), the latter was of minor importance to areal photosynthesis

Risks of shift workers in professional activity in Far North

Climatic, geographical, industrial and welfare factors make on the body of shift worker claims exceeding its reserves, which excludes the possibility of complete adaptation to these conditions and leads to the existence of occupational health hazards. In extreme conditions, shift work in the Far North would be assessed not only occupational risks, but also the risks to the health and psychological risks. Assessment of the risks to health workers suggests a wide range of criteria and indicators, which improves the timely development and implementation of preventive measures. Psychological assessment of risks in a professional activity would develop technology and conduct management activities, as moral hazard and risks to health

Анкилозирующий спондилит и беременность : современный взгляд на проблему

Ankylosing spondylitis (AS) more often develops in the 3rd and 4th decade of life when many women think about motherhood. Today, the view which has prevailed since the middle of the 20th century on AS as a male disease has been revised; the male to female ratio for this disease is approaching 1:1, which makes it urgent to study the problem of pregnancy in AS. The review gives the data available in the literature on fertility in AS, the interaction of the latter and pregnancy, and drug therapy during gestation. There is evidence for further investigations to clarify the course of AS, to optimize the assessment of its activity and patients' functional status, to identify markers for an exacerbation of the disease during pregnancy and after childbirth, and to standardize drug therapy when preparing for pregnancy and during the latter.Анкилозирующий спондилит (АС) чаще развивается в 3–4-м десятилетии жизни, когда многие женщины задумываются о материнстве. Сегодня пересмотрено господствовавшее с середины XX в. мнение об АС как о мужской болезни: соотношение мужчин и женщин, страдающих этим заболеванием, приближается к 1 : 1, что обусловливает актуальность изучения проблемы беременности при АС. В обзоре приведены данные литературы о фертильности при АС, взаимовлиянии АС и беременности, лекарственной терапии при гестации. Обосновано проведение дальнейших исследований, направленных на уточнение течения АС, оптимизацию оценки его активности и функционального состояния больных, выявление маркеров обострения заболевания во время беременности и после родов, стандартизацию лекарственной терапии как на этапе подготовки к беременности, так и на ее фоне

Estradiol-dependent and independent effects of FGF21 in obese female mice

The f ibroblast growth factor 21 (FGF21) synthesized in the liver, acting as a hormone, increases insulin sensitivity and energy expenditure. FGF21 administration has potent benef icial effects on obesity and diabetes in humans, cynomolgus monkey, and rodents. The therapeutic effects of FGF21 have been studied mainly in males. They are not always manifested in females, and they are accompanied by sex-specif ic activation of gene expression in tissues. We have suggested that one of the causes of sexual dimorphism in response to FGF21 is the effect of estradiol (E2). Currently, it is not known how estradiol modif ies the pharmacological effects of FGF21. The objective of this study was to study the inf luence of FGF21 on metabolic characteristics, food intake, and the expression of carbohydrate and fat metabolism genes in the liver, adipose tissue, and hypothalamus in female mice with alimentary obesity and low (ovariectomy) or high (ovariectomy + E2) blood estradiol level. In ovariectomized (OVX) females, the development of obesity was induced by the consumption of a high sweet-fat diet (standard chow, lard, and cookies) for 8 weeks. We investigated the effects of FGF21 on body weight, blood levels, food preferences and gene expression in tissues when FGF21 was administered separately or in combination with E2 for 13 days. In OVX obese females, FGF21, regardless of E2-treatment, did not affect body weight, and adipose tissue weight, or glucose tolerance but increased the consumption of standard chow, reduced blood glucose levels, and suppressed its own expression in the liver (Fgf21), as well as the expression of the G6pc and Acacα genes. This study is the f irst to show the modif ication of FGF21 effects by estradiol: inhibition of FGF21-inf luence on the expression of Irs2 and Pklr in the liver and potentiation of the FGF21-stimulated expression of Lepr and Klb in the hypothalamus. In addition, when administered together with estradiol, FGF21 exerted an inhibitory effect on the expression of Cpt1α in subcutaneous white adipose tissue (scWAT), whereas no stimulating FGF21 effects on the expression of Insr and Acacβ in scWAT or inhibitory FGF21 effect on the plasma insulin level were observed. The results suggest that the absence of FGF21 effects on body and adipose tissue weights in OVX obese females and its benef icial effect on food intake and blood glucose levels are not associated with the action of estradiol. However, estradiol affects the transcriptional effects of FGF21 in the liver, white adipose tissue, and hypothalamus, which may underlie sex differences in the FGF21 effect on the expression of metabolic genes and, possibly, in pharmacological FGF21 effects