METHODOLOGY OF AN ASSESSMENT OF RESULTS OF INTELLECTUAL ACTIVITY

The methodological bases of an assessment of the results of research, development and technological works and intangible assets are given in the article. A special attention is paid to the problems of formation of fair value of such assets for clients of financial accounting. The authors compare the methods of cost measurement of accounting entities regulated by Russian Accounting Standards (RAS) and International Financial Reporting Standards (IFRS). Peculiarities of detection and acknowledgement of impairment of intangible assets (loss of value) are considered

Conservation of forest ecosystems in regional complex nature reserves

Based on the analysis of expedition, stock, published and official cadastral materials on the specially protected natural areas, the article characterizes complex (landscape) nature reserves of the Vologda region in the context of the landscape concept of formation of the network of specially protected natural areas in the region, and gives assessment of the compliance of the nature reserves with biodiversity conservation tasks under the taiga zone conditions. The history of establishment of nature reserves, the species and age composition of forests, the typological diversity of forests, availability of valuable natural areas, rare and protected species of plants and animals in 75 nature reserves were analyzed

PABP enhances release factor recruitment and stop codon recognition during translation termination

Poly(A)-binding protein (PABP) is a major component of the messenger RNA–protein complex. PABP is able to bind the poly(A) tail of mRNA, as well as translation initiation factor 4G and eukaryotic release factor 3a (eRF3a). PABP has been found to stimulate translation initiation and to inhibit nonsense-mediated mRNA decay. Using a reconstituted mammalian in vitro translation system, we show that PABP directly stimulates translation termination. PABP increases the efficiency of translation termination by recruitment of eRF3a and eRF1 to the ribosome. PABP's function in translation termination depends on its C-terminal domain and its interaction with the N-terminus of eRF3a. Interestingly, we discover that full-length eRF3a exerts a different mode of function compared to its truncated form eRF3c, which lacks the N-terminal domain. Pre-association of eRF3a, but not of eRF3c, with pre-termination complexes (preTCs) significantly increases the efficiency of peptidyl–tRNA hydrolysis by eRF1. This implicates new, additional interactions of full-length eRF3a with the ribosomal preTC. Based on our findings, we suggest that PABP enhances the productive binding of the eRF1–eRF3 complex to the ribosome, via interactions with the N-terminal domain of eRF3a which itself has an active role in translation termination

Observation of time quasicrystal and its transition to superfluid time crystal

We report experimental realization of a quantum time quasicrystal, and its transformation to a quantum time crystal. We study Bose-Einstein condensation of magnons, associated with coherent spin precession, created in a flexible trap in superfluid $^3$He-B. Under a periodic drive with an oscillating magnetic field, the coherent spin precession is stabilized at a frequency smaller than that of the drive, demonstrating spontaneous breaking of discrete time translation symmetry. The induced precession frequency is incommensurate with the drive, and hence the obtained state is a time quasicrystal. When the drive is turned off, the self-sustained coherent precession lives a macroscopically-long time, now representing a time crystal with broken symmetry with respect to continuous time translations. Additionally, the magnon condensate manifests spin superfluidity, justifying calling the obtained state a time supersolid or a time super-crystal

МЕТОДИЧЕСКИЕ АСПЕКТЫ ФОРМИРОВАНИЯ СИСТЕМЫ ВНУТРЕННЕГО КОНТРОЛЯ

The methodological aspects of the internal control system formation are stated in the article. The great attention is focused on the problems of financial statements misrepresentation. The basic principles and structure of the internal control system are discussed in this article.В статье излагаются методические аспекты формирования системы внутреннего контроля экономического субъекта. Акцентируется внимание на проблемах формирования достоверной бухгалтерской информации для пользователей финансовой отчетности. Приводится описание ресурсного обеспечения и состав базовых принципов эффективной системы внутреннего контроля

МЕТОДОЛОГИЯ ОЦЕНКИ РЕЗУЛЬТАТОВ ИНТЕЛЛЕКТУАЛЬНОЙ ДЕЯТЕЛЬНОСТИ

The methodological bases of an assessment of the results of research, development and technological works and intangible assets are given in the article. A special attention is paid to the problems of formation of fair value of such assets for clients of financial accounting. The authors compare the methods of cost measurement of accounting entities regulated by Russian Accounting Standards (RAS) and International Financial Reporting Standards (IFRS). Peculiarities of detection and acknowledgement of impairment of intangible assets (loss of value) are considered.В статье излагаются методологические основы оценки результатов научно-исследовательских, опытно-конструкторских и технологических работ, а также объектов нематериальных активов. Акцентируется внимание на проблемах формирования достоверной стоимости вышеуказанных активов для пользователей финансовой отчетности. Проводится сопоставление методов стоимостного измерения объектов учета, регламентированных российскими стандартами бухгалтерского учета (РСБУ) и международными стандартами финансовой отчетности (МСФО). Рассматриваются особенности определения и признания снижения стоимости нематериальных активов (обесценения)

Optimal translational termination requires C4 lysyl hydroxylation of eRF1

Efficient stop codon recognition and peptidyl-tRNA hydrolysis are essential in order to terminate translational elongation and maintain protein sequence fidelity. Eukaryotic translational termination is mediated by a release factor complex that includes eukaryotic release factor 1 (eRF1) and eRF3. The N terminus of eRF1 contains highly conserved sequence motifs that couple stop codon recognition at the ribosomal A site to peptidyl-tRNA hydrolysis. We reveal that Jumonji domain-containing 4 (Jmjd4), a 2-oxoglutarate- and Fe(II)-dependent oxygenase, catalyzes carbon 4 (C4) lysyl hydroxylation of eRF1. This posttranslational modification takes place at an invariant lysine within the eRF1 NIKS motif and is required for optimal translational termination efficiency. These findings further highlight the role of 2-oxoglutarate/Fe(II) oxygenases in fundamental cellular processes and provide additional evidence that ensuring fidelity of protein translation is a major role of hydroxylation