Developments in the Financial Supply Chain and Its Impact on the Economy

Abstract— Although  several  studies  have  explored  the  relationship  between  the  operation  and performance  of  a  supply  chain  (SC),  a  general  SC  model  cannot  deliver  the  expected  financial results at a company-wide level. In this paper, we argue that this cannot guarantee the maximization of a firm’s overall value because short-term financial performance metrics do not reflect the risk to businesses and the invested capita. Information asymmetry determines investors to call for auditors’ services.  Ensuring the reliability of compliance with the requirements of the financial reporting framework based on supply chain management is one of the fundamental factors for ensuring the quality of audit. This paper aims to analyze the influence of the financial reporting framework based on supply chain management on the process of forming the auditor's report. The process of developing financial statements is proceeding along the path of maximum informatization of these statements. Current users requirements are not always met by existing accounting and reporting standards. The capabilities inherent in the fair presentation framework push the boundaries of any standards, allowing the preparer to fill the financial statements with relevant information. Considering the financial statements framework on the part of the auditor, it can be argued that this will have an impact on the audit process. Objectively it consists in obtaining audit evidence and evaluating it. This means that the application of the fair presentation framework by the management of the audited entity will require the auditor to adjust the verification process accordingly, which should address such elements as the quality of audit evidence, the methods of obtaining it, and the auditor's assessment

Psychological and Pedagogical Foundations of the Formation of Students' Own Educational Strategies in the Process of Independent Learning

The scientific problem to which this article is devoted is determined by the tasks facing modern education. One of these tasks is to build a continuous education system, covering all stages of a person’s life. To ensure the movement of the individual in the educational space, it is necessary to form a culture of lifelong learning, which implies the development of technologies of self-education and self-learning. The latter become a fundamental factor in the system of continuous learning. The analysis of pedagogical, psychological and methodical literature showed that the independent work of students in its theoretical justification has always been interpreted as the most important component of the educational process. However, in recent years the problem of improving its effectiveness began to attract increasing attention of researchers. One of the ways, according to scientists, psychologists and methodologists, is to teach students the ability to learn. But in order to "learn how to learn", it is necessary to master various methods of organization and implementation of educational activities. This is facilitated, according to foreign scientists, by the use of various learning strategies. The purpose of this article is to consider different types of educational strategies formed within the framework of independent foreign language training of students. According to the authors of the article, educational process should be organized in such a way that the consistent and purposeful work on formation of teaching strategies is conducted, mastery of which promotes students’ ability to learn. The formation of this skill becomes a support for personal readiness to continuously learn throughout life

Nearby Doorways, Parity Doublets and Parity Mixing in Compound Nuclear States

We discuss the implications of a doorway state model for parity mixing in compound nuclear states. We argue that in order to explain the tendency of parity violating asymmetries measured in $^{233}$Th to have a common sign, doorways that contribute to parity mixing must be found in the same energy neighbourhood of the measured resonance. The mechanism of parity mixing in this case of nearby doorways is closely related to the intermediate structure observed in nuclear reactions in which compound states are excited. We note that in the region of interest ($^{233}$Th) nuclei exhibit octupole deformations which leads to the existence of nearby parity doublets. These parity doublets are then used as doorways in a model for parity mixing. The contribution of such mechanism is estimated in a simple model.Comment: 11 pages, REVTE

The ART-XC telescope on board the SRG observatory

ART-XC (Astronomical Roentgen Telescope - X-ray Concentrator) is the hard X-ray instrument with grazing incidence imaging optics on board the Spektr-Roentgen-Gamma (SRG) observatory. The SRG observatory is the flagship astrophysical mission of the Russian Federal Space Program, which was successively launched into orbit around the second Lagrangian point (L2) of the Earth-Sun system with a Proton rocket from the Baikonur cosmodrome on 13 July 2019. The ART-XC telescope will provide the first ever true imaging all-sky survey performed with grazing incidence optics in the 4-30 keV energy band and will obtain the deepest and sharpest map of the sky in the energy range of 4-12 keV. Observations performed during the early calibration and performance verification phase as well as during the on-going all-sky survey that started on 12 Dec. 2019 have demonstrated that the in-flight characteristics of the ART-XC telescope are very close to expectations based on the results of ground calibrations. Upon completion of its 4-year all-sky survey, ART-XC is expected to detect ~5000 sources (~3000 active galactic nuclei, including heavily obscured ones, several hundred clusters of galaxies, ~1000 cataclysmic variables and other Galactic sources), and to provide a high-quality map of the Galactic background emission in the 4-12 keV energy band. ART-XC is also well suited for discovering transient X-ray sources. In this paper, we describe the telescope, results of its ground calibrations, major aspects of the mission, the in-flight performance of ART-XC and first scientific results.Comment: 19 pages, 30 figures, accepted for publication in Astronomy and Astrophysic

Педиатрический мультисистемный воспалительный синдром, ассоциированный с новой коронавирусной инфекцией: нерешенные проблемы

Since March 2020, the first reports have appeared about the increasing, almost everywhere, number of children who have undergone a new coronovirus infection caused by SARS-Cov-2 with a symptom complex resembling the manifestations of Kawasaki disease. A special feature of the clinical manifestations of this syndrome, which is called “Pediatric multisystem inflammatory syndrome associated with COVID-19”, is the high incidence of life-threatening conditions caused by the sharp development of arterial hypotension against the background of cardiogenic or vasogenic shock.In St. Petersburg, since the end of November 2020, there has been a sharp surge in admissions of children to the ICU of various hospitals with the clinic of Pediatric multisystem inflammatory syndrome, who have laboratory confirmation of the transferred COVID-19.The purpose of this article is to attract the attention of doctors of various profiles, to combine efforts to study this pathology, to determine the criteria for verifying the diagnosis, optimal treatment regimens and dispensary monitoring of patients who have been ill.С марта 2020 г. появились первые сообщения о возрастающем практически повсеместно количестве детей, перенесших новую короновирусную инфекцию, вызванную SARS-Co2v, с симптомокомплексом, напоминающим проявления болезни Кавасаки. Особенностью клинических проявлений при данном синдроме, который получил название «педиатрический мультисистемный воспалительный синдром, ассоциированный с COVID-19», является высокая частота возникновения жизнеугрожающих состояний, обусловленных резким развитием артериальной гипотензии на фоне кардиогенного или вазогенношого шока.В Санкт-Петербурге с конца декабря 2020 г. наблюдается резкий всплеск поступлений в ОРИТ различных стационаров детей с клиникой педиатрического мультисистемного воспалительного синдрома, имеющих лабораторное подтверждение перенесенного COVID-19.Целью настоящей статьи является привлечение внимания врачей различного профиля для объединения усилий по изучению данной патологии, определения критериев верификации диагноза, оптимальных схем терапии и диспансерного наблюдения за переболевшими

Experimental research of neutron yield and spectrum from deuterium gas-puff z-pinch on the GIT-12 generator at current above 2 MA

The Z-pinch experiments with deuterium gas-puff surrounded by an outer plasma shell were carried out on the GIT-12 generator (Tomsk, Russia) at currents of 2 MA. The plasma shell consisting of hydrogen and carbon ions was formed by 48 plasma guns. The deuterium gas-puff was created by a fast electromagnetic valve. This configuration provides an efficient mode of the neutron production in DD reaction, and the neutron yield reaches a value above 1012 neutrons per shot. Neutron diagnostics included scintillation TOF detectors for determination of the neutron energy spectrum, bubble detectors BD-PND, a silver activation detector, and several activation samples for determination of the neutron yield analysed by a Sodium Iodide (NaI) and a high-purity Germanium (HPGe) detectors. Using this neutron diagnostic complex, we measured the total neutron yield and amount of high-energy neutrons

Defining the Earliest Transcriptional Steps of Chondrogenic Progenitor Specification during the Formation of the Digits in the Embryonic Limb

The characterization of genes involved in the formation of cartilage is of key importance to improve cell-based cartilage regenerative therapies. Here, we have developed a suitable experimental model to identify precocious chondrogenic events in vivo by inducing an ectopic digit in the developing embryo. In this model, only 12 hr after the implantation of a Tgfβ bead, in the absence of increased cell proliferation, cartilage forms in undifferentiated interdigital mesoderm and in the course of development, becomes a structurally and morphologically normal digit. Systematic quantitative PCR expression analysis, together with other experimental approaches allowed us to establish 3 successive periods preceding the formation of cartilage. The “pre-condensation stage”, occurring within the first 3 hr of treatment, is characterized by the activation of connective tissue identity transcriptional factors (such as Sox9 and Scleraxis) and secreted factors (such as Activin A and the matricellular proteins CCN-1 and CCN-2) and the downregulation of the galectin CG-8. Next, the “condensation stage” is characterized by intense activation of Smad 1/5/8 BMP-signaling and increased expression of extracellular matrix components. During this period, the CCN matricellular proteins promote the expression of extracellular matrix and cell adhesion components. The third period, designated the “pre-cartilage period”, precedes the formation of molecularly identifiable cartilage by 2–3 hr and is characterized by the intensification of Sox 9 gene expression, along with the stimulation of other pro-chondrogenic transcription factors, such as HifIa. In summary, this work establishes a temporal hierarchy in the regulation of pro-chondrogenic genes preceding cartilage differentiation and provides new insights into the relative roles of secreted factors and cytoskeletal regulators that direct the first steps of this process in vivo