Accounting and management systems as the basis of enterprise development

The article presents a study on the management of accounting systems, its current state, as well as on the difficulties that arise in the work of enterprises under the risks’ influence. The impact of the Covid-19 pandemic has been studied on the economic activity of the enterprise and on the reporting formation. The main changes in the organization of the company’s activities in modern conditions and costs affecting the accounting statements have been reflected. The accounting problems in conditions of uncertainty and violation of information exchange between responsibility centers have been identified. The existing systems’ comparative analysis of accounting, management accounting and risk management has been compiled. The benefits of optimizing accounting systems under the influence of modern risks have been formulated and information on them has been detailed, in accordance with the specifics of conducting financial and business operations at enterprises. The interrelation of accounting and risk management systems has been established, aimed at minimizing losses in the implementation of the enterprise’s activities in conditions of uncertainty

Variability in the relative human DNA content during metagenomic analysis of gut microbiota

© 2015, Pleiades Publishing, Ltd. The comparative study of seven different methods for extraction of total DNA from human feces has been carried out. All these methods are recommended in protocols for metagenomic analysis of human gut microbiota. The relative abundance of human DNA in such samples registered by shotgun sequencing on a SOLiD 4 genetic analyzer has been investigated. It was shown that either initial amount of feces or a method applied for total DNA extraction insignificantly influenced the final relative human DNA proportion, which did not exceed 1% in healthy people. Invariance of this parameter allows to consider the increased proportion of human DNA in metagenomic samples as a potential marker of inflammatory bowel diseases

Complex 99mTc-PDA-DTPA for myocardial imaging

The 123I-labeled fatty acids such as 123I-Iodophenylpentadecanoic acid and 123I-Beta-methyliodophenylpentadecanoic acid are the agents used clinically for myocardial imaging. Fatty acids are the major source of energy for the normal myocardium. However, under ischemic conditions the myocardial cells switch to glucose metabolism for their energy needs. Fatty acids undergo prolonged metabolic stunning in patients with reversible ischemia, thereby helping in early diagnosis of coronary artery disease in highrisk patients. High cost andlimited availability of cyclotron-produced 123I, makes 99mTc-labeled fatty acids more desirable for the purpose. In diagnosis the dominant radionuclide is 99mTc. It is estimated that it is involved in about 85% of all imaging procedures in nuclear medicine. The method for preparation of new 99mTc-fatty chemical systems based on modified diethylene triamine pentaacetic acid (DTPA) molecule has been elaborated in this work . The main advantage using DTPA as chelate agent for radioactive label, is the molecule or it's derivative ability to form sufficiently stable complexes with different radioactive metals including technetium-99. Moiety of pentadecanoic acid addition gave the ability to prepare modified complex of DTPA. In a labeling procedure, freshly eluted Na99mTcO4 (20mCi) was added to a mixture of cysteine, stannous chloride, PDK-DTPA and ethanol in a vial. On keeping the reaction mixture at 90 0C for 30 min, [99mTc-PDK-DTPA] radiopharmaceutical was formed. Thereafter, the reaction mixture was cooled over ice and characterized by HPLC. The result of dynamic scintigraphic research showed, that after being injected, the substance is actively acumulated into myocardium. Eventually one can say that modified DTPA-moleculs are functionally suitable for myocardial imaging

Genetic environment of the blaKPC-2 gene in a Klebsiella pneumoniae isolate that may have been imported to Russia from Southeast Asia

The nucleotide sequence of a blaKPC-2-harboring plasmid (pKPCAPSS) from Klebsiella pneumoniae ST273 isolated in Saint Petersburg, Russia, from a patient with history of recent travel to Vietnam is presented. This 127,970-bp plasmid possessed both IncFII and IncR replicons. blaKPC-2 was localized on a hypothetical mobile element. This element was flanked by 38-bp inverted Tn3 repeats and included a Tn3-specific transposase gene, macrolide resistance operon (mphA-mrx-mphR), and a fragment of blaTEM with unique polymorphisms. © 2017 American Society for Microbiology. All Rights Reserved

Studying the expression of productivity and immunity genes of chickens under the influence of feed glyphosate using the RNA-seq method

The aim of the study was to study the effect of different concentrations of glyphosate on meat productivity and differential expression of genes for immunity and broiler productivity. Broilers were divided into groups: Control I, who received a diet without the introduction of glyphosate, Experimental II, who received a diet with the addition of glyphosate at a dose of 10 mg/kg of feed (0.5 MPC for food); Experimental III, who received a diet with the addition of glyphosate at a dose of 20 mg/kg of feed (1 MPC); Experimental IV, who received a diet with the addition of glyphosate at a dose of 100 mg/kg of feed (5 MPC). Transcriptome analysis was performed by RNA-seq on the Illumina Miseq platform, using the TruSeq Stranded mRNA kit (Illumina, USA). In the 22-28-day period of broiler rearing, a decrease in live weight gain (83 g less) was observed in Experimental group III compared to Control I (P≤0.05). It has been shown that glyphosate at the level of 1 and 5 MPC for food causes activation (P≤0.05) of the proinflammatory response genes (IL15, IL1B, IL34, IL22) and apoptosis (Casp1, Casp2, Casp6, Casp7, Casp8, Casp9) up to 31.1 times, which probably leads to the redistribution of nutrients in in the body towards the immune system, reducing the functions of absorption in the intestine. In parallel, there is an inhibition (P≤0.05) of the expression of genes that have a direct effect on growth and development, which ultimately leads to a decrease in poultry meat productivity. Exposure to glyphosate is an important but unaccounted-for risk factor for reducing meat productivity in birds, acting through a change in gene expression

The dynamics of lipid peroxidation product rate, antioxidant enzyme and cytokine profile of bronchial asthma diseased people with cold bronchi hyperreactivity against the background of administering montelukast preparation in polar latitude conditions

During 12 month, the dynamics of lipid penoxidation rate was taken up, antioxidant enzyme and cytokine profile of bronchial asthmatic people with cold bronchi hyperreactivity Diseased people were divided into 2 groups - basic (60 people) and control (50 people). With the help of generally accepted cold probe, cold bronchi hyperreactivity was certified in all patients. Bronchial asthmatic people of moderate and serious severity with cold hyperreactivity taking Monte-lukast preparation and inhaled glucocorticosteroids (IGCS). occur in long term care complemen-tary (according to the cytokine dynamics, lipid perioxidation products, antioxidant enzymes) an-tiinflomation action of these preparations, that was controlled of 75% bronchial asthmatic people (opposite in control of 22-25% patients).На протяжении 12 месяцев оценивалась динамика показателей перикисного окисления липидов (ПОЛ), антиоксидантных ферментов и цитокинового профиля у больных бронхиальной астмой (БА) с холодовой гиперреактивностью бронхов (ХГРБ). Больные были подразделены на 2 группы - основную (60 чел.) и контрольную (50 чел.). У всех пациентов была подтверждена при помощи общепринятой холодовой пробы ХГРБ. У больных БА средней и тяжелой степени тяжести с ХГРБ получающих препараты монтелукаст и ингаляционные глюкокортикостероиды (ИГКС) (фиксированная комбинация формотерол+будесонид) отмечается в процессе длительного лечения взаимодополняющий (по данным динамики цитокинов. продуктов ПОЛ. антиоксидантных ферментов) противовоспалительный эффект этих препаратов, что сопровождалось контролем БА у 75% больных (напротив в контроле у 22-25% пациентов)

The Urals as a vernaculars district

Урал рассматривается как особое символическое пространство. Выдвигается гипотеза о том, что этот регион является вернакулярным районом и существует в дискурсе, а его границы могут не совпадать с географическими и/или административными границами. Чтобы их выявить, проводится анализ региональных СМИ, выявляются упоминания принадлежности к Уралу.The author considers the Ural district as a special symbolic space. There is a hypothesis about this area as vernacular region. It exists in the framework of discourse, and its borders may not coincide with geographical and/or administrative boundaries. The authors analyze regional media and reveal references of belonging to the Urals.Исследование выполнено при финансовой поддержке РФФИ в рамках научного проекта № 18-312-00143 мол_а «Региональная идентичность россиян в дискурсе СМИ: единство и разнообразие»

Similarity analysis of silage, rumen and milk microbiota in dairy cows

Diseases that occur in such a multifactorial system as animal husbandry are determined not only by internal factors of the body, for example, the composition of the microflora of the digestive system, but also by external factors, such as feed. The aim of the study was to analyze the similarity of the microbiota of silage fed to cows with the composition of the microflora of their rumen and milk using the NGS sequencing method. The experiment was carried out on one of the commercial farms of the Leningrad region. The bacterial community of the contents of rumen, milk and silage from perennial cereals and legumes was evaluated by NGS sequencing on the MiSeq platform (Illumina, Inc., USA) with primers for the V3-V4 region of the 16S rRNA gene. As a result of the study, 22 phylum of attributed microorganisms were found in the microflora of silage, 24 to 30 phylum of rumen, 18 phylum of milk. Similar taxa of microorganisms were identified in silage, rumen and milk, the main difference was noted in quantitative ratios (P≤0.05). For example, the amount of Firmicutes in silage was 52.9 ± 3.45%, in milk - 11.8 ± 0.78%. This suggests that there may be some relationship between the studied biotopes. Pathogenic microorganisms, including the causative agents of mastitis, were present in many samples. The genera Staphylococcus, Acinetobacter, Streptococcus and Fusobacterium were identified by us as the most represented (P≤0.05) in the composition of the milk microflora. Their content was 0.24±0.023, 1.8±1.23, 1.0±0.06 and 0.35±0.031%, respectively. Probably, the microflora of the rumen can influence the formation of the milk microbiota

Studies of effector molecules exerting autonomous and nonautonomous influence of T lymphocyte apoptosis under the conditions of in vitro “cell neighborhood” in healthy people and patients with rheumatoid arthritis

Cellular homeostasis in the body is known to be maintained by the processes of cell proliferation and death, whereas apoptosis is the most frequent and physiological, “silent” mechanism of cell elimination. It has been currently shown that the process of apoptosis traditionally considered an autonomous event, has a pronounced non-autonomous effect on migration, proliferation, and death of the neighboring cells. This work was based on the data on impaired programmed death of mononuclear cells from the patients with rheumatoid arthritis (RA) leading to the evolving autoimmune inflammation. The aim of this study was to evaluate effector molecules exerting autonomous and non-autonomous influence of T cell apoptosis under the conditions of “cell neighborhood” in cell cultures of healthy people and RA patients. The studies were performed with blood samples of RA patients and healthy women of comparable age. These experiments were performed in order to assess the levels of main molecules mediating the in vitro receptor and mitochondrial apoptosis of T lymphocytes. In previous studies, using the original “cell neighborhood” model, no differences were found in parameters of early and late activation apoptosis between the groups of donors and RA patients. At the same time, 1-week incubation in apoptotic cultures of the patients was followed by significantly increased number of viable cells carrying the proliferation marker Ki-67. Different results of in vitro apoptosis induction in cultures under similar conditions of “cell neighborhood” in healthy people and patients with RA have revealed the importance of main effector molecules of apoptosis in the studied groups. In this study, we have revealed low potential of the receptor pathway for apoptosis activation in healthy people, due to suppression of TNFα production during cell incubation under the conditions of “cell neighborhood”, and in RA patients due to initially low TNFα in supernatants which did not change over time and in various incubation variants, along with low content of initiating caspase 8 in both groups. Significant suppression of effector molecules of mitochondrial pathway of apoptosis activation, i.e., Bcl-2 anti-apoptotic factor and p53 transcription factor was detected in cultures of apoptotic cells, as well as mixtures of proliferating and apoptotic cells under the conditions of “cell neighborhood” in RA patients. The amounts of these molecules did not change in healthy persons. At the same time, no differences in these molecules were found between individual variants of cell cultures from the patients with RA and healthy people. The both studied groups were characterized by a significant activation of IL-4 and IL-6 production, i.e., the cytokines with autonomous and non-autonomous protective and reparative properties, Hence, one may conclude that high levels of these cytokines had different effects in cell cultures under the conditions of “cell neighborhood”. Incubation of cells from healthy people under suboptimal conditions was associated with maintaining the balance of proliferation and apoptosis, whereas, in cell cultures of RA patients, this balance caused activation of proliferation processes, being accompanied by an increase in the number of living cells in apoptotic cultures

Glycyrrhetinic acid and its derivatives as inhibitors of poly(ADP-ribose)polymerases 1 and 2, apurinic/apyrimidinic endonuclease 1 and DNA polymerase β

Aim. For strengthening the efficiency of monofunctional alkylating antineoplastic drugs it is important to lower the capacity of base excision repair (BER) system which corrects the majority of DNA damages caused by these reagents. The objective was to create inhibitors of the key BER enzymes (PARP1, PARP2, DNA polymerase β, and APE1) by the directed modification of glycyrrhetinic acid (GA). Methods. Amides of GA were produced from the GA acetate by formation of the corresponding acyl chloride, amidation with the appropriate amine and subsequent deacylation. Small library of 2-cyano substituted derivatives of GA methyl esters was obtained by the structural modification of GA framework and carboxylic acid group. The inhibitory capacity of the compounds was estimated by comparison of the enzyme activities in specific tests in the presence of compounds versus their absence. Results. None of tested compounds inhibits PARP1 significantly. Unmodified GA and its morpholinic derivative were shown to be weak inhibitors of PARP2. The derivatives of GA containing keto-group in 11 triterpene framework were shown to be moderate inhibitors of pol β. Compound 3, containing 12-oxo-9(11)-en moiety in the ring C, was shown to be a single inhibitor of APE1 among all compounds studied. Conclusions. The class of GA derivatives, selective pol β inhibitors, was found out. The selective inhibitor of APE1 and weak selective inhibitor of PARP2 were also revealed