The recognition and valuation of an asset’s productivity in business accounting and reporting

In this article we have considered the problems of classification and recognition of a specific type of asset, namely cattle embryos, as well as analyzed the characteristic features of this type of asset. We also substantiated its recognition as a biological asset in accordance with IFRS 41 "Agriculture". The possibility of applying the approach to embryos’ valuation by means on fair value has been proved based on the convergence of selection calculations’ methods and the income discounting method. The calculations have shown that the evaluation of the embryos depends on conditions and patterns of their usage. The results of the study will allow more reasonably forming professional judgment in the primary recognition of the biological asset and its valuation at the reporting dates in the financial statements.peer-reviewe

Congenital hyperinsulinism: clinical cases

Background. Congenital hyperinsulinism (CHI) is a hereditary disorder presenting with the hypersecretion of insulin by pancreatic beta cells and further development of hypoglycaemia. CHI is an orphan disease. According to the European sources, its incidence averages to 1:30,000– 1:50,000 newborns.Clinical Cases Description. This article describes two clinical CHI cases in girls. Case 1: a girl, born on 20.06.2017, was admitted to a paediatric unit of the Children’s Territorial Clinical Hospital for a seizure syndrome. CHI was diagnosed in the age of one month. At 5 months, the girl was confirmed a focal CHI with adenomatous focus localised in pancreatic head; a subtotal head resection has been performed facilitating a compensation. The girl was discharged in a satisfactory condition for a local residence outpatient follow-up. Case 2: the patient was diagnosed with CHI at 1 year 4 months upon admission to an endocrinology unit of the Children’s Territorial Clinical Hospital. The girl was redirected to the National Medical Research Centre for Endocrinology, where CHI was confirmed and indicated for a proglycem treatment. The child was followed-up at the Centre to adjust therapy. In July 2020, a fasting test with background proglycem therapy of 2.9 mg/kg/day (62.5 mg/day) revealed a medicated compensation. The patient was discharged with improvement for a resident endocrinologist follow-up with a recommendation of proglycem at a prescribed dosage upon vital indications.Conclusion. The clinical cases illustrate that, despite rarity and a marked heterogeneity, CHI can be timely diagnosed and properly treated in children. An adequate therapy can facilitate the disease compensation and prevent lifetime neurological complications

Biomimetic sol-gel mineralization of polysaccharides by silicon and titanium polyolates

In this work, we have demonstrated that in addition to silicon tetraglycerolate, a new water-soluble biocompatible polyolate precursors – silicon tetrapolyethylene glycolate Si[O(CH2CH2O)nH]4 [5, 6] and titanium tetrapolyethylene glycolate Ti[O(CH2CH2O)nH]4 [5] – can be successfully utilized in biomimetical mineralization of polysaccharides of various nature. By the example of chitosan (cationic), xanthan gum (anionic), and hydroxyethyl cellulose (uncharged) polysaccharides, an accelerating effect has been demonstrated on the gelation process and a stabilizing effect has been revealed on the hydrogels formed as transparent monoliths showing resistance to syneresis. Thus formed silicon- and titanium-containing 3D-network of gels is found to be polymeric and appears to have ordered amorphous morphostructure, which can be explained as caused by the influence from the polysaccharides serving as templates. The presence of polyolate bridges between silicon or titanium atoms in the polymeric network is characteristic of polyolate precursors only and is determined mainly by the nature of the precursor and by the contents of polyol and water in the system. The formation of polyolate bridges is facilitated by the low reactivity of the precursor, by low water content, and also by polyol excess in the system. The sol-gel process utilized to obtain the silicon- and titanium-polysaccharide-containing hydrogels proceeds under the mild conditions at room temperature, with no catalyst or any organic solved to be used, and thus can be regarded as belonging to the green chemistry methods that show promise for biomedical materials applications.This work was carried out in the framework of the Russian State Assignment (theme № АААА-А19-119011790134-1)

Mechanism of structural networking in bioactive silicon–zinc–boron-glycerol hydrogel

The aim of this work was the investigation of the gelation mechanism and structural features of Si-Zn-B–gel that provides the high antimicrobial activity.This work was carried out in the framework of the Russian State Assignment (theme № АААА-А19-119011790134-1)

Association of polymorphisms near the FOXC2 gene with the risk of varicose veins in ethnic Russians

© The Author(s) 2015.Objective: To investigate the association of polymorphisms located near the FOXC2 gene with the risk of varicose veins in ethnic Russians. Methods: Allele, genotype, and haplotype frequencies were determined in the sample of 474 patients with primary varicose veins and in the control group of 478 individuals without a history of chronic venous disease. Results: Polymorphisms rs7189489, rs4633732, and rs1035550 showed the association with the increased risk of varicose veins, but none of the observed associations remained significant after correction for multiple testing. Haplotype analysis revealed the association of haplotype rs7189489 C–rs4633732 T–rs34221221 C–rs1035550 C–rs34152738 T–rs12711457 G with the increased risk of varicose veins (OR = 2.67, P = 0.01). Conclusions: Our results provide evidence that the studied polymorphisms do not play a major role in susceptibility to varicose veins development in the Russian population

Polymorphisms in the MTHFR and MTR genes and the risk of varicose veins in ethnical Russians

© 2016 Informa UK Limited, trading as Taylor & Francis GroupObjectives: The objective of this study was to study the association of polymorphisms MTHFR C677T (rs1801133) and MTR A2756G (rs1805087) with the risk of varicose veins in ethnical Russians. Methods: We genotyped 475 patients with varicose veins, 168 individual without chronic venous disease, and the population-based group of 896 subjects. Association was studied using logistic regression analysis adopting co-dominant, additive, recessive, and dominant models of inheritance. Results: None of the polymorphisms showed a statistically significant association with the risk of varicose veins. Conclusions: Our results provide evidence that the studied polymorphisms do not contribute to genetic susceptibility to varicose veins in ethnical Russians

Polymorphisms in the MTHFR and MTR genes and the risk of varicose veins in ethnical Russians

© 2016 Informa UK Limited, trading as Taylor & Francis Group.Objectives: The objective of this study was to study the association of polymorphisms MTHFR C677T (rs1801133) and MTR A2756G (rs1805087) with the risk of varicose veins in ethnical Russians. Methods: We genotyped 475 patients with varicose veins, 168 individual without chronic venous disease, and the population-based group of 896 subjects. Association was studied using logistic regression analysis adopting co-dominant, additive, recessive, and dominant models of inheritance. Results: None of the polymorphisms showed a statistically significant association with the risk of varicose veins. Conclusions: Our results provide evidence that the studied polymorphisms do not contribute to genetic susceptibility to varicose veins in ethnical Russians

Influence of different forest management techniques on the quality of wood

The issue of accelerated forestry plantation with high-quality wood using the best soils in terms of productivity, fertilizers, and intensive treatment has become quite relevant due to increased demand for forestry products and higher requirements for environmentally friendly use of forest resources. This paper presents the results of a study on the impact of various techniques for treating coniferous plantations, including thinning, fertilization, and herbicide processing, on wood quality key indicators. The paper examined the wood density, correlation of early and late wood zones, and the cell wall thickness for 38-year-old pine trees grown on the sample plots of Siversky leskhoz (Leningrad region, Gatchinskiy district) at different treatment and density control techniques. It has been established that the highest basis density of wood corresponds to the samples grown at the density variant of 1 t/ha and double herbicides treatment, and the lowest basis density value was recorded at the option of 4 t/ha with combined treatment. It has been shown that the increase of width index for early wood is influenced by the lower density of 1 t/ha and one-time herbicide treatment, for late wood – by the lower density of 1 t/ha and repeated treatment with herbicides. The increase in average cell wall thickness for early and late wood is observed when the density increases up to 4 t/ha and double herbicides treatment. The results obtained provide a valuable scientific contribution to general forestry knowledge and have practical value in plantation forestry. © 2021, Tech Science Press. All rights reserved

ЗАБОЛЕВАЕМОСТЬ ГРИППОМ И ОСТРЫМИ РЕСПИРАТОРНЫМИ ВИРУСНЫМИ ИНФЕКЦИЯМИ В ЯКУТИИ ВО ВРЕМЯ ЭПИДЕМИЧЕСКИХ СЕЗОНОВ

Objective: analysis of the incidence of SARS, influenza and determining the etiological structure of influenza in the Republic of Sakha (Yakutia), and in particular, in the Arctic zone of the Republic.Materials and methods: we used data from the official statistics of the national center for CPS, as well as summary data of the Federal center of Rospotrebnadzor. We analyzed the results of epidemiological survey (form 357/u) and laboratory tests. In the first season of the surveyed 1,140, in the II epidsezona – 3317 in the season – 3270. To determine circulating RNA of influenza virus of birds studied 1375 samples of wild and 958 samples in poultry.Results: the average incidence of Ari in the Republic of Sakha (Yakutia) for the period 2007–2016 significantly above the average for the same period the incidence in the Russian Federation. The incidence of SARS in some Arctic regions is considerably higher than the Russian and of the national average. The evolution over the last ten years the number of cases of influenza in the Republic varied greatly. In the Arctic regions of the Republic of the diagnosis of «influenza» over the entire period of observation were recorded in isolated cases. Was highly pathogenic strain of avian influenza A/wigeon/Sakha/1/2014 (H5N8).Conclusion: it is necessary to develop a network of interdistrict laboratories for the laboratory diagnosis of infectious diseases, equipping with modern equipment, developing a logistic scheme for the delivery of material for research with respect for transportation conditions, and training. Цель: проведение сравнительного анализа заболеваемости ОРВИ, гриппом на территории Республики Саха (Якутия) и в арктической зоне республики, а также определение этиологической структуры гриппа, других ОРВИ негриппозной этиологии.Материалы и методы: использованы данные официальной статистики Республиканского центра Роспотребнадзора, а также сводные данные Федерального центра Роспотребнадзора. Проанализированы результаты эпидемиологического обследования (форма 357/у) и лабораторного исследования. В I эпидсезоне обследованы 1140 человек, во II эпидсезоне – 3317 и в III эпидсезоне – 3270. Для определения циркуляции РНК вируса гриппа птиц исследованы 1375 проб дикой и 958 проб домашней птицы.Результаты: средний уровень заболеваемости ОРВИ в Республике Саха (Якутия) за период 2007–2016 гг. достоверно выше среднего за тот же период уровня заболеваемости в Российской Федерации. Показатели заболеваемости ОРВИ в отдельных арктических районах значительно превышают российские и республиканские показатели. В динамике за последние 10 лет количество случаев гриппа в республике значительно колебалось. В арктических районах республики диагноз «Грипп» за весь период наблюдения регистрировался в единичных случаях. Был зарегистрирован высокопатогенный штамм вируса гриппа птиц А/wigeon/Sakha/1/2014 (H5N8).Заключение: необходимо развитие сети межрайонных лабораторий по лабораторной диагностике инфекционных заболеваний, оснащение современным оборудованием, разработка логистической схемы доставки материала на исследование с соблюдением условий транспортирования, подготовка кадров.

Method for Processing Oxidized Nickel-Cobalt Ore

FIELD: metallurgy. SUBSTANCE: invention relates to non-ferrous metallurgy and can be used in the extraction of nickel and cobalt from oxidized nickel-cobalt ores. The ore is mixed with sulfuric acid, the mixture is heat treated, nickel and cobalt are leached from the heat treatment product with water, and nickel and cobalt are separated from the productive solutions. Heat treatment of a mixture of ore and sulfuric acid is carried out in a microwave oven at a temperature of 200-250°C for 10-15 minutes in an atmosphere of water vapor. EFFECT: method reduces the duration of sulfatization 10-15 times, and energy consumption 5-10 times. 1 cl, 1 dwg.Изобретение относится к металлургии цветных металлов и может быть использовано при извлечении никеля и кобальта из окисленных никель-кобальтовых руд. Проводят смешение руды с серной кислотой, термическую обработку смеси, выщелачивание водой никеля и кобальта из продукта термической обработки и выделение никеля и кобальта из продуктивных растворов. Термическую обработку смеси руды и серной кислоты проводят в СВЧ-печи при температуре 200-250 °С в течение 10-15 мин в атмосфере водяного пара. Способ позволяет сократить продолжительность сульфатизации в 10-15 раз, а энергозатраты в 5-10 раз. 1 ил