The Goal Setting of Internal Control in the System of Project Financing

The article deals with the problems of internal corporate control over the formation of financial resources for particular economic projects of technological re-equipment of expanded reproduction factors (tools and objects of labor, labor organization and motivation). Two main objectives were stated in the article. The first one is to identify the dependency of the dynamics of the planned financial capacity of innovative projects, their actual coverage and results received upon the completion of project works that are the subjects and objects of internal corporate control. The second one objective is to rationalize the effectiveness of internal corporate control methods, depending on the choice of control rules, established by the legislative acts of the Russian Federation. The methods of economic analysis – comparison, grouping and balance method of data systematization were used. The lack of motivation of control subjects to revealing the risks of project financing was identified. The measures were offered to improve the efficiency of internal corporate control, providing innovative activity of business entities by optimizing the sources of projects financing and expansion of financial information in the notes to financial statements. Keywords: innovative projects, project financing, internal corporate control, targeting of internal control, financial capacity of projects. JEL Classifications: G30, G3

The impact of FOXO on dopamine and octopamine metabolism in Drosophila under normal and heat stress conditions

The forkhead boxO transcription factor (FOXO) is a component of the insulin signalling pathway and plays a role in responding to adverse conditions, such as oxidative stress and starvation. In stressful conditions, FOXO moves from the cytosol to the nucleus where it activates gene expression programmes. Here, we show that FOXO in Drosophila melanogaster responds to heat stress as it does to other stressors. The catecholamine signalling pathway is another component of the stress response. In Drosophila, dopamine and octopamine levels rise steeply under heat, nutrition and mechanical stresses, which are followed by a decrease in the activity of synthesis enzymes. We demonstrate that the nearly twofold decline of FOXO expression in foxoBG01018 mutants results in dramatic changes in the metabolism of dopamine and octopamine and the overall response to stress. The absence of FOXO increases tyrosine decarboxylase activity, the first enzyme in octopamine synthesis, and decreases the enzymatic activity of enzymes in dopamine synthesis, alkaline phosphatase and tyrosine hydroxylase, in young Drosophila females. We identified the juvenile hormone as a mediator of FOXO regulation of catecholamine metabolism. Our findings suggest that FOXO is a possible trigger for endocrinological stress reactions

Various Wolbachia genotypes differently influence host Drosophila dopamine metabolism and survival under heat stress conditions

Abstract Background One of the most widespread prokaryotic symbionts of invertebrates is the intracellular bacteria of Wolbachia genus which can be found in about 50% of insect species. Wolbachia causes both parasitic and mutualistic effects on its host that include manipulating the host reproductive systems in order to increase their transmission through the female germline, and increasing the host fitness. One of the mechanisms, promoting adaptation in biological organisms, is a non-specific neuroendocrine stress reaction. In insects, this reaction includes catecholamines, dopamine, serotonin and octopamine, which act as neurotransmitters, neuromodulators and neurohormones. The level of dopamine metabolism correlates with heat stress resistance in Drosophila adults. Results To examine Wolbachia effect on Drosophila survival under heat stress and dopamine metabolism we used five strains carrying the nuclear background of interbred Bi90 strain and cytoplasmic backgrounds with different genotype variants of Wolbachia (produced by 20 backcrosses of Bi90 males with appropriate source of Wolbachia). Non-infected Bi90 strain (treated with tetracycline for 3 generations) was used as a control group. We demonstrated that two of five investigated Wolbachia variants promote changes in Drosophila heat stress resistance and activity of enzymes that produce and degrade dopamine, alkaline phosphatase and dopamine-dependent arylalkylamine N-acetyltransferase. What is especially interesting, wMelCS genotype of Wolbachia increases stress resistance and the intensity of dopamine metabolism, whereas wMelPop strain decreases them. wMel, wMel2 and wMel4 genotypes of Wolbachia do not show any effect on the survival under heat stress or dopamine metabolism. L-DOPA treatment, known to increase the dopamine content in Drosophila, levels the difference in survival under heat stress between all studied groups. Conclusions The genotype of symbiont determines the effect that the symbiont has on the stress resistance of the host insect