Порядок списания безнадежной дебиторской и невостребованной кредиторской задолженности

The article considers bed debts from two points: accounting and tax, discussing the procedures to recognize debts as bad ones.В статье рассмотрен порядок формирования резервов по сомнительным долгам, а также правила списания безнадежной дебиторской и невостребованной кредиторской задолженности в бухгалтерском и налоговом учете

Порядок списания безнадежной дебиторской и невостребованной кредиторской задолженности

The article considers bed debts from two points: accounting and tax, discussing the procedures to recognize debts as bad ones.В статье рассмотрен порядок формирования резервов по сомнительным долгам, а также правила списания безнадежной дебиторской и невостребованной кредиторской задолженности в бухгалтерском и налоговом учете

Fibril fragments from the amyloid core of lysozyme: An accelerated molecular dynamics study

Protein aggregation and formation of amyloid fibrils are associated with many diseases and present a ubiquitous problem in protein science. Hen egg white lysozyme (HEWL) can form fibrils both from the full length protein and from its fragments. In the present study, we simulated unfolding of the amyloidogenic fragment of HEWL encompassing residues 49–101 to study the conformational aspects of amyloidogenesis. The accelerated molecular dynamics approach was used to speed up the sampling of the fragment conformers under enhanced temperature. Analysis of conformational transformation and intermediate structures was performed. During the unfolding, the novel short-living and long-living β-structures are formed along with the unstructured random coils. Such β-structure enriched monomers can interact with each other and propagate into fibril-like forms. The stability of oligomers assembled from these monomers was evaluated in the course of MD simulations with explicit water. The residues playing a key role in fibril stabilization were determined. The work provides new insights into the processes occurring at the early stages of amyloid fibril assembly

Finite platelet size could be responsible for the platelet margination effect

International audienceBlood flows through vessels as a segregated suspension. Erythrocytes distribute closer to the vessel axis, whereas platelets accumulate near vessel walls. Directed platelet migration to the vessel walls promotes their hemostatic function. The mechanisms underlying this migration remain poorly understood, although various hypotheses have been proposed to explain this phenomenon (e.g., the available volume model and the drift-flux model). To study this issue, we constructed a mathematical model that predicts the platelet distribution profile across the flow in the presence of erythrocytes. This model considers platelet and erythrocyte dimensions and assumes an even platelet distribution between erythrocytes. The model predictions agree with available experimental data for near-wall layer margination using platelets and platelet-modeling particles and the lateral migration rate for these particles. Our analysis shows that the strong expulsion of the platelets from the core to the periphery of the blood vessel may mainly arise from the finite size of the platelets, which impedes their positioning in between the densely packed erythrocytes in the core. This result provides what we believe is a new insight into the rheological control of platelet hemostasis by erythrocytes

Interaction-induced structural transformation of lysozyme and kappa-carrageenan in binary complexes

The interactions between κ-carrageenan and hen egg-white lysozyme have been studied. In dilute solutions, the insoluble complexes with constant κ-carrageenan/lysozyme ratio of 0.3, or 12 disaccharide units per mole of protein are formed. FTIR-spectroscopy revealed that κ-carrageenan retains its unordered conformation and induces the rise of β-structure in lysozyme. In the complexes formed in concentrated mixtures, κ-carrageenan adopts helical conformation and lysozyme retains its native-like structure. These complexes contain 21 disaccharide units per mole of protein. Molecular modeling showed that flexible coil and rigid double helix of κ-carrageenan have different binding patterns to lysozyme surface. The latter has a strong preference to positively charged spots in lysozyme α-domain while the former also interacts to protein β-domain and stabilizes short-living β-structures. The obtained results confirm the preference of unordered κ-carrageenan to β-structure rich protein regions, which can be further used in the development of carrageenan-based protection of amyloid-like aggregation of proteins

Pillar[5]arenes as potential personage for DNA compactization and gene therapy

© 2020 Elsevier B.V. Here we demonstrated that pillar[5]arenes with counterions I− and Cl− show the ability to plasmid compactization and increasing bacterial transformation efficiently. Pillar[5]arenes have been tested for binding with palindromic decamer oligonucleotide and interacting with plasmid DNA. The complexation of pillar[5]arene with oligonucleotide has been shown by NMR- and CD-spectroscopy. Pillar[5]arenes form complexes with oligonucleotide in solution in the 1:1 or 1:2 stoichiometry. Molecular modeling allowed to constructs the models of these complexes. Pillar[5]arene interaction with the plasmid DNA have been studied using atomic force microscopy. According to AFM images pillar[5]arene-I− and pillar[5]arene-Cl− packed up the plasmid DNA to aggregates with diameter about 100 nm with different morphology. An increase in DNA transformation efficiency into bacterial cells has been shown for pillar[5]arenes with counterions I− and Cl−

Rhizosphere bacterium rhodococcus sp. P1y metabolizes ab-scisic acid to form dehydrovomifoliol

The phytohormone abscisic acid (ABA) plays an important role in plant growth and in response to abiotic stress factors. At the same time, its accumulation in soil can negatively affect seed germination, inhibit root growth and increase plant sensitivity to pathogens. ABA is an inert compound resistant to spontaneous hydrolysis and its biological transformation is scarcely under-stood. Recently, the strain Rhodococcus sp. P1Y was described as a rhizosphere bacterium assimilat-ing ABA as a sole carbon source in batch culture and affecting ABA concentrations in plant roots. In this work, the intermediate product of ABA decomposition by this bacterium was isolated and purified by preparative HPLC techniques. Proof that this compound belongs to ABA derivatives was carried out by measuring the molar radioactivity of the conversion products of this phytohor-mone labeled with tritium. The chemical structure of this compound was determined by instrumen-tal techniques including high-resolution mass spectrometry, NMR spectrometry, FTIR and UV spec-troscopies. As a result, the metabolite was identified as (4RS)-4-hydroxy-3,5,5-trimethyl-4-[(E)-3-oxobut-1-enyl]cyclohex-2-en-1-one (dehydrovomifoliol). Based on the data obtained, it was con-cluded that the pathway of bacterial degradation and assimilation of ABA begins with a gradual shortening of the acyl part of the molecule