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

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)

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

Genetic and expression studies of SMN2 gene in Russian patients with spinal muscular atrophy type II and III

<p>Abstract</p> <p>Background</p> <p>Spinal muscular atrophy (SMA type I, II and III) is an autosomal recessive neuromuscular disorder caused by mutations in the survival motor neuron gene (<it>SMN1</it>). <it>SMN2 </it>is a centromeric copy gene that has been characterized as a major modifier of SMA severity. SMA type I patients have one or two <it>SMN2 </it>copies while most SMA type II patients carry three <it>SMN2 </it>copies and SMA III patients have three or four <it>SMN2 </it>copies. The <it>SMN1 </it>gene produces a full-length transcript (FL-SMN) while <it>SMN2 </it>is only able to produce a small portion of the FL-SMN because of a splice mutation which results in the production of abnormal SMNΔ7 mRNA.</p> <p>Methods</p> <p>In this study we performed quantification of the <it>SMN2 </it>gene copy number in Russian patients affected by SMA type II and III (42 and 19 patients, respectively) by means of real-time PCR. Moreover, we present two families consisting of asymptomatic carriers of a homozygous absence of the <it>SMN1 </it>gene. We also developed a novel RT-qPCR-based assay to determine the FL-SMN/SMNΔ7 mRNA ratio as SMA biomarker.</p> <p>Results</p> <p>Comparison of the <it>SMN2 </it>copy number and clinical features revealed a significant correlation between mild clinical phenotype (SMA type III) and presence of four copies of the <it>SMN2 </it>gene. In both asymptomatic cases we found an increased number of <it>SMN2 </it>copies in the healthy carriers and a biallelic <it>SMN1 </it>absence. Furthermore, the novel assay revealed a difference between SMA patients and healthy controls.</p> <p>Conclusions</p> <p>We suggest that the <it>SMN2 </it>gene copy quantification in SMA patients could be used as a prognostic tool for discrimination between the SMA type II and SMA type III diagnoses, whereas the FL-SMN/SMNΔ7 mRNA ratio could be a useful biomarker for detecting changes during SMA pharmacotherapy.</p

Expansion and Evolution of the X-Linked Testis Specific Multigene Families in the melanogaster Species Subgroup

The testis specific X-linked genes whose evolution is traced here in the melanogaster species subgroup are thought to undergo fast rate of diversification. The CK2ßtes and NACβtes gene families encode the diverged regulatory β-subunits of protein kinase CK2 and the homologs of β-subunit of nascent peptide associated complex, respectively. We annotated the CK2βtes-like genes related to CK2ßtes family in the D. simulans and D. sechellia genomes. The ancestor CK2βtes-like genes preserved in D. simulans and D. sechellia are considered to be intermediates in the emergence of the D. melanogaster specific Stellate genes related to the CK2ßtes family. The CK2ßtes-like genes are more similar to the unique autosomal CK2ßtes gene than to Stellates, taking into account their peculiarities of polymorphism. The formation of a variant the CK2ßtes gene Stellate in D. melanogaster as a result of illegitimate recombination between a NACßtes promoter and a distinct polymorphic variant of CK2ßtes-like ancestor copy was traced. We found a close nonrandom proximity between the dispersed defective copies of DINE-1 transposons, the members of Helitron family, and the CK2βtes and NACβtes genes, suggesting an involvement of DINE-1 elements in duplication and amplification of these genes

Energetic particle influence on the Earth's atmosphere

This manuscript gives an up-to-date and comprehensive overview of the effects of energetic particle precipitation (EPP) onto the whole atmosphere, from the lower thermosphere/mesosphere through the stratosphere and troposphere, to the surface. The paper summarizes the different sources and energies of particles, principally galactic cosmic rays (GCRs), solar energetic particles (SEPs) and energetic electron precipitation (EEP). All the proposed mechanisms by which EPP can affect the atmosphere are discussed, including chemical changes in the upper atmosphere and lower thermosphere, chemistry-dynamics feedbacks, the global electric circuit and cloud formation. The role of energetic particles in Earth’s atmosphere is a multi-disciplinary problem that requires expertise from a range of scientific backgrounds. To assist with this synergy, summary tables are provided, which are intended to evaluate the level of current knowledge of the effects of energetic particles on processes in the entire atmosphere

METHODOLOGICAL ASPECTS OF THE INTERNAL CONTROL SYSTEM FORMATION

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

On the question of optimization of the oil slick biodestruction in the bodies of water

We propose the system of nonlinear partial differential equations of parabolic type that describes the processes of oil pollution of water surface and bacterial degradation of this contamination. Problem of the parametric optimization of the acceleration process of degradation of the oil pollution is solved using this model. Optimality criterion is to minimize the time spent on destruction of oil pollution. Coefficient, characterizing the rate of population growth of bacteria, is selected as control parameter. Research is conducted using linearization of functions from the right-hand side of an equation in the neighborhood of solutions having practical significance. Also using the simplified model we obtain the formula that allows to predict the time for necessary destruction level progressing. Checking the results obtained for the linear equations is made using MATLAB. A comparison of experimental data and the calculated values is carried on to show the suggested model adequacy

<i>Barranca variabilis</i> sp. nov.—A New Terrestrial Alga of the Genus <i>Barranca</i> (Chaetophorales, Chlorophyta) from the Baikal Region (Russia)

Filamentous green chaetophoralean algae are distributed mainly in aquatic ecosystems, less known from terrestrial habitats. Many of them have a complicated thalli and complex life cycles that make it difficult to determine these organisms by morphology. Description of new representatives of the Chaetophorales continues. In this study, we have explored the filamentous green alga IRK–A 341 from soil of the Baikal Region by light and electron microscopy along with molecular phylogeny. Based on the results of morphological, ecological, and molecular phylogenetic analyses (18S–28S rDNA, tufA), we described the studied alga as the new species, Barranca variabilis sp. nov. The study complements the data on the diversity of soils green filamentous algae, and their biogeography. For the first time, the data on the structure of the cell walls and the cell ultrastructure of Barranca were established. The information on the morphology of the reproductive and resting cells is updated

Analysis of the Irtysh surface water as natural sources of water supply and steam production in the heat and power industry

The article demonstrates the results of experimental analysis of the Irtysh and Tobol underground and surface water as natural water supply sources and steam production in the heat and power industry; priority locations for water sampling have been identified and substantiated; a qualitative analysis of the Irtysh and Tobol samples has been proved; the reasons for the deviation from the water quality and the required degree of treatment for bringing it to the required indicies are revealed; the mineral composition of water is determined taking into account the peculiarities of the hydrological layers through which the river flows; it is proved that the organic composition is formed due to compounds that are washed out of the reservoir’s soil as a result of biological processes; the mineral and organic substances that are brought into the Irtysh, Tobol by waste waters of populated areas and industrial enterprises are revealed; it is proved that the water of the Irtysh River is fresh, belongs to hydrocarbonate class and is suitable for steam production in the heat and power industry