Organizational and methodological approaches to development of accounting policy for formation of integrated accounting of interrelated agricultural companies

The purpose of the article is to determine advantages and drawbacks of existing organizational and methodological approaches to development of accounting policy and develop optimal approach to formation of integrated accounting of interrelated agricultural enterprises. For this purpose, the article uses methods of problem and comparative analysis, method of optimization, and methods of graphical presentation of information. The authors conduct comparative analysis of existing organizational and methodological approaches to development of accounting policy of enterprise and develop optimal approach to formation of integrated accounting of interrelated agricultural enterprises. As a result of the research, the authors come to the conclusion that Russian and international approach to development of accounting policy differ from each other, but neither of these approaches is optimal for formation of integrated accounting of interrelated agricultural enterprises. The developed optimal approach to formation of integrated accounting allows unifying the process of development of accounting policy of enterprise and thus is the best for interrelated agricultural enterprises. This approach is oriented at consumers, due to which it is able not only to simplify the process of formation of corporate accounting of interrelated agricultural enterprises but to turn it into the factor of their competitiveness.peer-reviewe

Diabetes mellitus type 2 in adults

Public organization “Russian Association of Endocrinologists”. Clinical guidelines.&nbsp

A Streptococcus pneumoniae lineage usually associated with pneumococcal conjugate vaccine (PCV) serotypes is the most common cause of serotype 35B invasive disease in South Africa, following routine use of PCV.

Pneumococcal serotype 35B is an important non-conjugate vaccine (non-PCV) serotype. Its continued emergence, post-PCV7 in the USA, was associated with expansion of a pre-existing 35B clone (clonal complex [CC] 558) along with post-PCV13 emergence of a non-35B clone previously associated with PCV serotypes (CC156). This study describes lineages circulating among 35B isolates in South Africa before and after PCV introduction. We also compared 35B isolates belonging to a predominant 35B lineage in South Africa (GPSC5), with isolates belonging to the same lineage in other parts of the world. Serotype 35B isolates that caused invasive pneumococcal disease in South Africa in 2005-2014 were characterized by whole-genome sequencing (WGS). Multi-locus sequence types and global pneumococcal sequence clusters (GPSCs) were derived from WGS data of 63 35B isolates obtained in 2005-2014. A total of 262 isolates that belong to GPSC5 (115 isolates from South Africa and 147 from other countries) that were sequenced as part of the global pneumococcal sequencing (GPS) project were included for comparison. Serotype 35B isolates from South Africa were differentiated into seven GPSCs and GPSC5 was most common (49 %, 31/63). While 35B was the most common serotype among GPSC5/CC172 isolates in South Africa during the PCV13 period (66 %, 29/44), 23F was the most common serotype during both the pre-PCV (80 %, 37/46) and PCV7 period (32 %, 8/25). Serotype 35B represented 15 % (40/262) of GPSC5 isolates within the global GPS database and 75 % (31/40) were from South Africa. The predominance of the GPSC5 lineage within non-vaccine serotype 35B, is possibly unique to South Africa and warrants further molecular surveillance of pneumococci

The Global Landscape of Pediatric Bacterial Meningitis Data Reported to the World Health Organization-Coordinated Invasive Bacterial Vaccine-Preventable Disease Surveillance Network, 2014-2019.

BACKGROUND: The World Health Organization (WHO) coordinates the Global Invasive Bacterial Vaccine-Preventable Diseases (IB-VPD) Surveillance Network to support vaccine introduction decisions and use. The network was established to strengthen surveillance and laboratory confirmation of meningitis caused by Streptococcus pneumoniae, Haemophilus influenzae, and Neisseria meningitidis. METHODS: Sentinel hospitals report cases of children 137 000 suspected meningitis cases were reported by 58 participating countries, with 44.6% (n = 61 386) reported from countries in the WHO African Region. More than half (56.6%, n = 77 873) were among children <1 year of age, and 4.0% (n = 4010) died among those with reported disease outcome. Among suspected meningitis cases, 8.6% (n = 11 798) were classified as probable bacterial meningitis. One of 3 bacterial pathogens was identified in 30.3% (n = 3576) of these cases, namely S. pneumoniae (n = 2177 [60.9%]), H. influenzae (n = 633 [17.7%]), and N. meningitidis (n = 766 [21.4%]). Among confirmed bacterial meningitis cases with outcome reported, 11.0% died; case fatality ratio varied by pathogen (S. pneumoniae, 12.2%; H. influenzae, 6.1%; N. meningitidis, 11.0%). Among the 277 children who died with confirmed bacterial meningitis, 189 (68.2%) had confirmed S. pneumoniae. The proportion of pneumococcal cases with pneumococcal conjugate vaccine (PCV) serotypes decreased as the number of countries implementing PCV increased, from 77.8% (n = 273) to 47.5% (n = 248). Of 397 H. influenzae specimens serotyped, 49.1% (n = 195) were type b. Predominant N. meningitidis serogroups varied by region. CONCLUSIONS: This multitier, global surveillance network has supported countries in detecting and serotyping the 3 principal invasive bacterial pathogens that cause pediatric meningitis. Streptococcus pneumoniae was the most common bacterial pathogen detected globally despite the growing number of countries that have nationally introduced PCV. The large proportions of deaths due to S. pneumoniae reflect the high proportion of meningitis cases caused by this pathogen. This global network demonstrated a strong correlation between PCV introduction status and reduction in the proportion of pneumococcal meningitis infections caused by vaccine serotypes. Maintaining case-based, active surveillance with laboratory confirmation for prioritized vaccine-preventable diseases remains a critical component of the global agenda in public health.The World Health Organization (WHO)-coordinated Invasive Bacterial Vaccine-Preventable Disease (IB-VPD) Surveillance Network reported data from 2014 to 2019, contributing to the estimates of the disease burden and serotypes of pediatric meningitis caused by Streptococcus pneumoniae, Haemophilus influenzae and Neisseria meningitidis

Prevalence, associated factors and outcomes of pressure injuries in adult intensive care unit patients: the DecubICUs study

Funder: European Society of Intensive Care Medicine; doi: http://dx.doi.org/10.13039/501100013347Funder: Flemish Society for Critical Care NursesAbstract: Purpose: Intensive care unit (ICU) patients are particularly susceptible to developing pressure injuries. Epidemiologic data is however unavailable. We aimed to provide an international picture of the extent of pressure injuries and factors associated with ICU-acquired pressure injuries in adult ICU patients. Methods: International 1-day point-prevalence study; follow-up for outcome assessment until hospital discharge (maximum 12 weeks). Factors associated with ICU-acquired pressure injury and hospital mortality were assessed by generalised linear mixed-effects regression analysis. Results: Data from 13,254 patients in 1117 ICUs (90 countries) revealed 6747 pressure injuries; 3997 (59.2%) were ICU-acquired. Overall prevalence was 26.6% (95% confidence interval [CI] 25.9–27.3). ICU-acquired prevalence was 16.2% (95% CI 15.6–16.8). Sacrum (37%) and heels (19.5%) were most affected. Factors independently associated with ICU-acquired pressure injuries were older age, male sex, being underweight, emergency surgery, higher Simplified Acute Physiology Score II, Braden score 3 days, comorbidities (chronic obstructive pulmonary disease, immunodeficiency), organ support (renal replacement, mechanical ventilation on ICU admission), and being in a low or lower-middle income-economy. Gradually increasing associations with mortality were identified for increasing severity of pressure injury: stage I (odds ratio [OR] 1.5; 95% CI 1.2–1.8), stage II (OR 1.6; 95% CI 1.4–1.9), and stage III or worse (OR 2.8; 95% CI 2.3–3.3). Conclusion: Pressure injuries are common in adult ICU patients. ICU-acquired pressure injuries are associated with mainly intrinsic factors and mortality. Optimal care standards, increased awareness, appropriate resource allocation, and further research into optimal prevention are pivotal to tackle this important patient safety threat

Prevalence, associated factors and outcomes of pressure injuries in adult intensive care unit patients: the DecubICUs study

Funder: European Society of Intensive Care Medicine; doi: http://dx.doi.org/10.13039/501100013347Funder: Flemish Society for Critical Care NursesAbstract: Purpose: Intensive care unit (ICU) patients are particularly susceptible to developing pressure injuries. Epidemiologic data is however unavailable. We aimed to provide an international picture of the extent of pressure injuries and factors associated with ICU-acquired pressure injuries in adult ICU patients. Methods: International 1-day point-prevalence study; follow-up for outcome assessment until hospital discharge (maximum 12 weeks). Factors associated with ICU-acquired pressure injury and hospital mortality were assessed by generalised linear mixed-effects regression analysis. Results: Data from 13,254 patients in 1117 ICUs (90 countries) revealed 6747 pressure injuries; 3997 (59.2%) were ICU-acquired. Overall prevalence was 26.6% (95% confidence interval [CI] 25.9–27.3). ICU-acquired prevalence was 16.2% (95% CI 15.6–16.8). Sacrum (37%) and heels (19.5%) were most affected. Factors independently associated with ICU-acquired pressure injuries were older age, male sex, being underweight, emergency surgery, higher Simplified Acute Physiology Score II, Braden score 3 days, comorbidities (chronic obstructive pulmonary disease, immunodeficiency), organ support (renal replacement, mechanical ventilation on ICU admission), and being in a low or lower-middle income-economy. Gradually increasing associations with mortality were identified for increasing severity of pressure injury: stage I (odds ratio [OR] 1.5; 95% CI 1.2–1.8), stage II (OR 1.6; 95% CI 1.4–1.9), and stage III or worse (OR 2.8; 95% CI 2.3–3.3). Conclusion: Pressure injuries are common in adult ICU patients. ICU-acquired pressure injuries are associated with mainly intrinsic factors and mortality. Optimal care standards, increased awareness, appropriate resource allocation, and further research into optimal prevention are pivotal to tackle this important patient safety threat

Correction to: Prevalence, associated factors and outcomes of pressure injuries in adult intensive care unit patients: the DecubICUs study

The original version of this article unfortunately contained a mistake

Local Atomic Configurations in Intermetallic Crystals: Beyond the First Coordination Shell

We have used a combined geometrical-topological approach to analyze 21,697 intermetallic crystal structures stored in the Inorganic Crystal Structure Database. Following a geometrical scheme of close packing of balls, we have considered the three most typical polyhedral atomic environments of the icosahedral, cuboctahedral, or twinned cuboctahedral shape as well as multi-shell (up to four shells) local atomic configurations (LACs) based on these cores in 10,657 unique crystal structure determinations. In total, half of intermetallic structures have been found to contain one of these configurations, with the icosahedral LACs being the most frequent. We have revealed that even a two-shell configuration strongly predetermines the overall connectivity (topological type) of an intermetallic crystal structure. The chemical and stoichiometric composition of the multi-shell LACs generally obeys the close-packing model: the number of atoms in the subsequent shells (Nk) varies around the value Nk = 10k2 + 2, which is valid for the same size atoms, to reach the densest packing for the kth shell. Deviations from the revealed regularities often indicate inconsistencies in the crystallographic information, unusual features of the structure, or the existence of more stable phases that can be used for the validation of experimental and modeling data

Local Atomic Configurations in Intermetallic Crystals: Beyond the First Coordination Shell

We have used a combined geometrical-topological approach to analyze 21,697 intermetallic crystal structures stored in the Inorganic Crystal Structure Database. Following a geometrical scheme of close packing of balls, we have considered the three most typical polyhedral atomic environments of the icosahedral, cuboctahedral, or twinned cuboctahedral shape as well as multi-shell (up to four shells) local atomic configurations (LACs) based on these cores in 10,657 unique crystal structure determinations. In total, half of intermetallic structures have been found to contain one of these configurations, with the icosahedral LACs being the most frequent. We have revealed that even a two-shell configuration strongly predetermines the overall connectivity (topological type) of an intermetallic crystal structure. The chemical and stoichiometric composition of the multi-shell LACs generally obeys the close-packing model: the number of atoms in the subsequent shells (Nk) varies around the value Nk = 10k2 + 2, which is valid for the same size atoms, to reach the densest packing for the kth shell. Deviations from the revealed regularities often indicate inconsistencies in the crystallographic information, unusual features of the structure, or the existence of more stable phases that can be used for the validation of experimental and modeling data

Local Atomic Configurations in Intermetallic Crystals: Beyond the First Coordination Shell

We have used a combined geometrical-topological approach to analyze 21,697 intermetallic crystal structures stored in the Inorganic Crystal Structure Database. Following a geometrical scheme of close packing of balls, we have considered the three most typical polyhedral atomic environments of the icosahedral, cuboctahedral, or twinned cuboctahedral shape as well as multi-shell (up to four shells) local atomic configurations (LACs) based on these cores in 10,657 unique crystal structure determinations. In total, half of intermetallic structures have been found to contain one of these configurations, with the icosahedral LACs being the most frequent. We have revealed that even a two-shell configuration strongly predetermines the overall connectivity (topological type) of an intermetallic crystal structure. The chemical and stoichiometric composition of the multi-shell LACs generally obeys the close-packing model: the number of atoms in the subsequent shells (Nk) varies around the value Nk = 10k2 + 2, which is valid for the same size atoms, to reach the densest packing for the kth shell. Deviations from the revealed regularities often indicate inconsistencies in the crystallographic information, unusual features of the structure, or the existence of more stable phases that can be used for the validation of experimental and modeling data