Trajectories of the internal control system in the management of agricultural organizations

Purpose: The article aims to investigate the current situation of the agricultural sector, as well as its normative-legal regulation in the Russian Federation. Currently, in the context of the economic development, the importance of the agricultural sector is undeniable. Design/Methodology/Approach: It is necessary to determine the trajectory of the internal control system in the management of agricultural organizations, to investigate the current situation of the agricultural sector in the Russian Federation, as well as to systematize the normative regulation in the agricultural sector and to identify the groups of problems of the internal control system. Findings: The article presents the stages of the implementation of the state policy in the field of a sustainable development of rural areas. There are identified the main directions of the development of the agricultural sector. Having analyzed the industry features in agriculture, determined by different scientists and practitioners, the authors identified features that affect the organization of the internal control system. There are analyzed and allocated enlarged groups of problems of internal control system in the agricultural organizations: normative-legal; organizational-methodical; informational; methodological; software and hardware. Practical Implications: The results of the study can be implemented into the practice of organization, functioning and improvement of the internal control system of agricultural organizations. Originality/Value: The main contribution of this study is to clarify and develop the theoretical and methodological aspects of the internal control system in agricultural organizations in the context of digitalization.peer-reviewe

Application of IT in the formation of sustainable reporting of business entities

The article deals with information technologies applied in the formation of sustainable reporting of business entites and provides a review of current information solutions and their development trends. Authors analyze the current situation in the field of non-financial reporting in the Russian Federation. To improve the competitiveness of companies and industries, strengthen the business reputation of organizations, authors proposed to develop a digital platform that is cabaple to create, publish, store of non-financial reports, go through the verification process.peer-reviewe

Strategic reporting methodology and its reliability audit

The paper reveals the significance of business entities’ forecasting and strategic reporting. The reporting appears to be an essential source of information for highly efficient strategic management and profits receivable for internal users. Financial activity of Rostov and Kras-nodar region’s business entities of different incorporations and industries was taken as an object of current research. Authors developed specific classification of forecasting reporting forms and key performance indicators’ framework depending on aims and objectives Authors proved strong need in de-velopment of strategic reporting methodology. Reporting drawn up according to the method-ology allows generating informational support of analysis and control of business entities core strategies’ implementing, including internal and external factors & risks’ to increase the capital and firm value. The paper highlights strategy audit features as well, considered as related services according to the Federal Law on Auditing. Authors provide the term and stages of strategy audit. The research resulted in development of special strategic reporting software “Strategic, cap-ital-value oriented reporting framework”, special auditing software “Strategic business entities activity audit” coupled with detailed algorithm description.peer-reviewe

Analysis of the metaphase chromosome karyotypes in imaginal discs of Aedes communis, Ae. punctor, Ae. intrudens, and Ae. rossicus (Diptera: Culicidae) mosquitoes

In this study, cytogenetic analysis of the metaphase chromosomes from imagina

Risk of hospitalization and death following prostate biopsy in Scotland

AbstractObjectiveTo investigate the risk of hospitalization and death following prostate biopsy.Study designRetrospective cohort study.MethodsOur study population comprised 10,285 patients with a record of first ever prostate biopsy between 2009 and 2013 on computerized acute hospital discharge or outpatient records covering Scotland. Using the general population as a comparison group, expected numbers of admissions/deaths were derived by applying age-, sex-, deprivation category-, and calendar year-specific rates of hospital admissions/deaths to the study population. Indirectly standardized hospital admission ratios (SHRs) and mortality ratios (SMRs) were calculated by dividing the observed numbers of admissions/deaths by expected numbers.ResultsCompared with background rates, patients were more likely to be admitted to hospital within 30 days (SHR 2.7; 95% confidence interval 2.4, 2.9) and 120 days (SHR 4.0; 3.8, 4.1) of biopsy. Patients with prior co-morbidity had higher SHRs. The risk of death within 30 days of biopsy was not increased significantly (SMR 1.6; 0.9, 2.7), but within 120 days, the risk of death was significantly higher than expected (SMR 1.9; 1.5, 2.4). The risk of death increased with age and tended to be higher among patients with prior co-morbidity. Overall risks of hospitalization and of death up to 120 days were increased both in men diagnosed and those not diagnosed with prostate cancer.ConclusionsHigher rates of adverse events in older patients and patients with prior co-morbidity emphasizes the need for careful patient selection for prostate biopsy and justifies ongoing efforts to minimize the risk of complications

Evaluation of fetal absorbed doses from computed tomography examinations of pregnant patients: A systematic review

BACKGROUND: Currently, no systematic data are available on fetal radiation exposure as a result of radiographic studies during pregnancy. Consequently, there are no approved methods of its calculation that can be used in clinical practice. It is especially relevant for computed tomography scans as it is a widely used and highly informative method of diagnostic imaging associated with high exposure levels. AIM: to systematize currently available data on radiation dose absorbed by the fetus from computed tomography scans in pregnant women. MATERIALS AND METHODS: The search for publications in Russian and English was conducted in PubMed/Medline, Google Scholar and еLibrary. The final analysis included 12 papers including 8 studies using human body phantoms, 3 retrospective studies and one prospective clinical study. RESULTS: Abdominal and pelvic computed tomography scans as well as whole-body scans were found to be associated with the highest fetal radiation exposure. However, in none of the publications the fetal exposure limit was exceeded. CONCLUSION: Clinically indicated non-contrast-enhanced computed tomography scans in pregnant women are not likely to be associated with the fetal absorbed doses that exceed the limit of 100 mGy regardless of the scanned area. However, this limit might be exceeded in case of performing multiple studies or if multiphase abdominal or pelvic computed tomography scans, or whole-body computed tomography scans are performed in patients with multiple trauma. In these cases, a decision regarding the need for these investigations should be made by a multi-disciplinary team (including radiation safety specialists, diagnostic radiologists and clinicians) based on the results of additional risk assessment

Terahertz technology in intraoperative neurodiagnostics: A review

Terahertz (THz) technology offers novel opportunities in biology and medicine, thanks to the unique features of THz-wave interactions with tissues and cells. Among them, we particularly notice strong sensitivity of THz waves to the tissue water, as a medium for biochemical reactions and a main endogenous marker for THz spectroscopy and imaging. Tissues of the brain have an exceptionally high content of water. This factor, along with the features of the structural organization and biochemistry of neuronal and glial tissues, makes the brain an exciting subject to study in the THz range. In this paper, progress and prospects of THz technology in neurodiagnostics are overviewed, including diagnosis of neurodegenerative disease, myelin deficit, tumors of the central nervous system (with an emphasis on brain gliomas), and traumatic brain injuries. Fundamental and applied challenges in study of the THz-wave – brain tissue interactions and development of the THz biomedical tools and systems for neurodiagnostics are discussed

Оценка качества жизни с помощью вопросника Health Utilities Index у детей c бронхиальной астмой тяжелого персистирующего течения на фоне лечения омализумабом

Background. Quality of life (QoL) is an important parameter that provides additional information about changes in health status. Objective. Our aim was to study the change in QoL of patients with severe persistent bronchial asthma (BA) during the treatment with genetically engineered biological preparation (GIBP) omalizumab in addition to daily background therapy. Methods. The QoL assessment was conducted using the Health Utilities Index Mark 3 and Mark 2 (HUI3, HUI2) questionnaires at two points (1st point and 2nd point — in 6 months) in 47 children with severe BA at the age of 13 (7; 17) years, 72% of them are boys. At the same points, QoL was evaluated using the PAQLQ (S) specialized pediatric questionnaire (Standardized Pediatric Asthma Quality of Life Questionnaire). Results. Depending on the duration of omalizumab therapy, all children were divided into 5 groups: 1st group — children who did not receive treatment with monoclonal antibodies at the 1st point; in 2, 3, 4, 5-th groups, the QoL assessment was performed on GIBP treatment for different time. In children of the 1st group whose QoL was evaluated before starting GIBP therapy and in 6 months, a statistically significant change in scores on the Health Utilities Index questionnaire was noted: the multi-attribute indices HUI2 and HUI3 improved, respectively, by 21.3 and 10.71% (p = 0.041 and 0.086). According to the HUI2 classification system, a significant improvement in the emotion attribute was revealed, which positively correlated with the overall indicator and the emotion indicator of the PAQLQ (S) questionnaire. In the remaining groups, the indicators of the Health Utilities Index questionnaire did not change significantly. Conclusion. The study results showed that the dynamics of the quality of life in children with severe persistent BA is an important additional criterion in a comprehensive assessment of the efficacy of targeted bioengineering therapy. Качество жизни (КЖ) — важный параметр, обеспечивающий дополнительную информацию об изменениях в состоянии здоровья. Цель исследования — изучить изменение КЖ пациентов с бронхиальной астмой (БА) тяжелого персистирующего течения на фоне лечения генно-инженерным биологическим препаратом (ГИБП) омализумабом в дополнение к ежедневной базисной терапии. Методы. Оценка КЖ проводилась с помощью вопросников Health Utilities Index Mark 3 и Mark 2 (HUI3, HUI2) в двух точках (1-я точка и 2-я точка — через 6 мес) у 47 детей с тяжелым течением БА в возрасте 13 (7; 17) лет, из них 72% мальчиков. В этих же точках КЖ было оценено с использованием специализированного детского вопросника PAQLQ(S) (Standardised Paediatric Asthma Quality Of Life Questionnaire). Результаты. В зависимости от длительности терапии омализумабом все дети были разделены на 5 групп: 1-я — дети, которые в 1-й точке не получали лечение моноклональными антителами; во 2, 3, 4, 5-й группах оценка КЖ проводилась на фоне ГИБП в течение разного времени. У детей 1-й группы, у которых КЖ оценивалось до начала терапии ГИБП и через 6 мес, отмечалось статистически значимое изменение баллов по вопроснику Health Utilities Index: мультиатрибутные индексы HUI2 и HUI3 улучшились, соответственно, на 21,3 и 10,71% (р=0,041 и 0,086); по данным классификационной системы HUI2 выявлено достоверное улучшение атрибута «эмоции», который положительно коррелировал с общим показателем и показателем «эмоциональная сфера» вопросника PAQLQ(S). Заключение. Результаты исследования показали, что динамика качества жизни у детей с тяжелой персистирующей БА является важным дополнительным критерием в комплексной оценке эффективности применения таргетной биоинженерной терапии. 

Опыт вакцинации 13-валентной конъюгированной пневмококковой вакциной пациентки с ювенильным идиопатическим артритом с частыми респираторными инфекциями на фоне терапии метотрексатом

The article presents the experience of vaccination with a pneumococcal 13-valent conjugate vaccine (PCV13) of a patient aged 5 years with oligoarticular juvenile idiopathic arthritis (JIA) receiving methotrexate at a dose of 15 mg/m2 per week subcutaneously. Treatment with methotrexate provided a remission of JIA, but was accompanied by frequent respiratory infections — up to 8 times a year. During infection progression, methotrexate injections were omitted. Gaps in the treatment with methotrexate were accompanied by an exacerbation of the underlying condition. Vaccination of the patient with PCV13 reduced the frequency of respiratory infections to 2 times a year, which was accompanied by the development of persistent remission of the disease. Adverse events and exacerbation of JIA in a child after vaccination with PCV13 were not registered.Представлен опыт вакцинации 13-валентной конъюгированной пневмококковой вакциной (13ПКВ) пациентки в возрасте 5 лет с олигоартикулярным ювенильным идиопатическим артритом (ЮИА), получавшей метотрексат в дозе 15 мг/м2 в неделю подкожно. Лечение метотрексатом обеспечило ремиссию ЮИА, но сопровождалось частыми респираторными инфекциями — до 8 раз в год. При развитии инфекций инъекции метотрексата пропускались. Перерывы в лечении метотрексатом сопровождались обострением основного заболевания. Вакцинация пациентки 13ПКВ обеспечила снижение частоты респираторных инфекций до 2 раз в год, что сопровождалось развитием стойкой ремиссии заболевания. Нежелательных явлений и обострения ЮИА у ребенка на фоне вакцинации 13ПКВ не зарегистрировано

Accounting and control procedures in risk assessment of information environment distortion

Accounting and control is the foundation of prosperous business. It is impossible to create an effective internal control system without taking into account the organizational and methodological aspects of the accounting process. Therefore, there appears a need for an integrated assessment of accounting and control procedures as a single unified system. The application and introduction of state-of-the art digital technologies is of great importance during the development of high-technology business. In this regard, there is a need to find a system or technology that could make it possible to generalize accounting and control procedures to reduce the risk of the information environment distortion. One of such technologies that implements the formation of a continuous sequential chain of blocks is the blockchain technology. The present article specifies the structure and content of accounting and control procedures blocks using the blockchain technology. The selected blocks include accounting and control procedures based on the sequence of the accounting process. As a rule, control procedures applied by an economic entity do not cover all the risks of accounting information distortion. For that reason, one needs to assess them in order to determine the risks and minimize them. To assess the risks of the information environment distortion, a methodology based on the evaluation of their coverage completeness by accounting and control procedures has been developed. Through a well-rounded assessment of the information environment distortion risk, the proposed methodology will allow one to form accounting information systematically as well as in a quality manner and manage control procedures in order to make effective management decisions