IFRS 16 «Rent»: the main causes of occurance

Renting has become increasingly important in recent years. Often, international business representatives, and sometimes entire industries, opt for leasing, refusing to purchase large and expensive assets. Such industries include retail companies, airlines, healthcare, telecommunications, transport, logistics, etc. These business representatives, due to the specifics of their activities, prefer leasing the largest assets to acquiring them. IFRS 16 Leases, published on January 13, 2016, became mandatory for the first time when reporting for 2019 by entities. This standard is a recommendation for the reflection in the financial statements of organizations of information about objects that have been transferred or received on lease. The methodology for reflecting leases in financial statements has often become the subject of discussion in professional circles. Dissatisfaction with the provisions of the earlier IAS 17 “Leases” on the part of business representatives, analysts, scientists and other users provoked the development and subsequent adoption of IFRS 16 “Leases”. The article explores the main prerequisites and reasons for the development of new provisions, which later became the basis for the current international standard for accounting for leases. The purpose of the work is to identify the main negative consequences of the application of IAS 17 “Lease”, the main reasons for the development of the provisions of IFRS 16 “Lease”, which is in force today. An analysis of the reasons for the emergence of this standard and foreign experience in its use will help to assess the consequences of applying its Russian counterpart FSBU 25/2018 “Lease Accounting”: to analyze the possibility of solving the main issues that arise for external and internal users of financial information, and to determine the impact of the new domestic standard lease accounting has an impact on the reliability and comparability of financial statements, the financial condition and performance of Russian companies, which is of scientific value. In the course of the study, such general scientific methods of cognition as comparative analysis, generalization of theoretical and factual material were used. It was found that the application of IAS 17 “Lease” by companies had a negative impact on the accuracy and transparency of reporting compiled by companies, which provoked dissatisfaction on the part of investors, analysts and other users. The author gives the main reasons for changing the previously existing lease accounting model and further development of IFRS 16 “Leases”

Estimation of potential field environments from heterogeneous behaviour of sensing agents

This paper proposes a novel modelling framework for estimating the global potential field from trajectories of multiple sensing agents whose perception of the unknown field is subject to abrupt changes. We derive a parametrised formulation of the estimation problem by combining the jump Markov non-linear system (JMNLS) model of agent dynamics with a basis function decomposition of the environmental field. An approximate expectation-maximisation algorithm is employed for joint estimation of the global field and of the agent behavioural modes from observed agent trajectories. To avoid prohibitive computational costs associated with the state estimation of JMNLS, we utilise two approximation steps. First, an interacting multiple model smoother is used to account for the hybrid structure that emerges in this problem. Second, we propose two approaches to approximating the non-linear sufficient statistics during the expectation step. This results in the maximization step being exact. The performance of the developed framework is tested on simulation examples and demonstrated on an application study in which the observed movement patterns of immune cells are utilised in quantifying the underlying chemical concentration field that governs their migration. The results showcase that the proposed framework can be readily applied to problems where agents assume several behavioural modes

The effect of endomorphins-1, -2 on the production of reactive oxygen species and the absorption activity of innate immunity cells <i>in vitro</i> and <i>in vivo</i>

Background. A high percentage of people in the world suffer from acute or chronic pain, the treatment of which is based on the introduction of morphine and its derivatives, agonists of the µ-opioid receptors, leading to the development of addiction in patients. An urgent task is to study the properties of endogenous opioid peptides, which are capable of showing not only pronounced analgesic activity, but also have a number of other effects on the periphery, while having a much smaller spectrum of side effects. Of particular interest are the immunomodulatory effects of peptide agonists of µ-receptors – endomorphins, tetrapeptides, the effects of which are not described in detail in the literature. Due to their structure and properties, endorphins can be considered as potential substitutes for low-molecular-weight opiates.   The aim. To investigate the effect of endorphins-1,2 on the synthesis of oxygen radicals and the absorption activity of innate immunity cells in vitro, in vivo.   Materials and methods. The object of the in vitro study is peripheral venous blood leukocytes from donors aged 22–40 years; the object of the in vivo study is peritoneal flush cells of Swiss white male mice. Oxygen-dependent microbicidal activity was evaluated using a luminol-dependent chemiluminescence reaction. Phagocytic activity was evaluated by flow cytometry.   Results. It has been found that endomorphins inhibited spontaneous production of reactive oxygen species in vitro, in vivo. Endomorphin-2 reduced the intensity of respiratory explosion in stimulated cultures of peritoneal macrophages. Blockade of opiate receptors with naloxone in vitro, in vivo did not cancel the effects of endomorphins. Both peptides and naloxone had no effect on the phagocytic activity of macrophages of the peritoneal cavity of mice in vivo, but in vitro endomorphins led to an increase in the percentage of phagocytosis of peripheral blood leukocytes.   Conclusions. The effects of endomorphins in vitro, in vivo are predominantly depressive

Technique classes with students who have special medical team diagnosed with myopia

Зрение – самый мощный источник информации о внешнем мире. Зрительное восприятие тесно связанно с деятельностью мышечного аппарата глаз. В статье рассмотрены методики по профилактике заболевания органов зренияVision – the most powerful source of information about the outside world. Visual perception is closely connected with the activity of the muscle of the eye. This article describes an approach for the prevention of disorders of organs of visio

Condition of menstrual function in adolescent girlswith dance loading

A survey of 43 girls enrolled in a class of choreography and 34 Girls enrolled in the class of visual arts was conducted. We compared physical activity, sleep duration, the formation and characteristics of menstrual function and the attitude of girls to reproductive health problems. It was found that 38.2% of girls ballerinas sleep less than 8 hours a day and 16% among girls are female artists. Half (51%) of the ballerinas had from 2 to 5 hours of physical exertion per day 5-6 days a week, as opposed to 2 hours 2-3 times a week in 94% of girls girls. Regular menstrual cycles have had only 34% of girls are ballerinas and 71% of girls are artists. Amenorrhea was found in 21% of dancers and 5.8% of female artists. Scanty menstruation is also more often noted by ballerinas 34.8 versus 26.4% among artists. At the same time, 35% of female artists and 14% of ballet dancers noted dysmenorrhea.Было проведено анкетирование 43 девочек, обучающихся в классе хореографии и 34 девочки, обучающиеся в классе изобразительного искусства. Сравнивали физическую нагрузку, продолжительность сна, становление и особенности менструальной функции и отношение девочек к проблемам с репродуктивным здоровьем. Было установлено, что спят менее 8 часов в сутки 38,2% девочек балерин и 16% девочек художниц. Половина (51%) балерин имели от 2 до 5 часов физической нагрузки в день 5-6 дней в неделю против 2 часов 2-3 раза в неделю у 94% девочек художниц. Регулярным менструальный цикл был только у 34% девочек балерин и у 71% девочек художниц. Аменорея была установлена у 21% балерин и 5,8% художниц. Скудные менструации также чаще отмечали балерины 34,8 против 26,4% у художниц. В то же время дисменорею отмечали 35% художниц и 14% балери

Development of endurance of female students with special medical group cardiac disease using jogging techniques

В данной статье рассмотрена характеристика физического качества «выносливость». Представлены показатели выносливости у студенток специальной медицинской группы, имеющих сердечно-сосудистые заболевания при использовании в учебном процессе метода оздоровительного бегаThis article examined the characteristics of the physical quality of the "endurance". Presented indicators of endurance of female students who have special medical group cardiovascular disease while using the method of joggin

Condition of menstrual function in adolescent girlswith dance loading

A survey of 43 girls enrolled in a class of choreography and 34 Girls enrolled in the class of visual arts was conducted. We compared physical activity, sleep duration, the formation and characteristics of menstrual function and the attitude of girls to reproductive health problems. It was found that 38.2% of girls ballerinas sleep less than 8 hours a day and 16% among girls are female artists. Half (51%) of the ballerinas had from 2 to 5 hours of physical exertion per day 5-6 days a week, as opposed to 2 hours 2-3 times a week in 94% of girls girls. Regular menstrual cycles have had only 34% of girls are ballerinas and 71% of girls are artists. Amenorrhea was found in 21% of dancers and 5.8% of female artists. Scanty menstruation is also more often noted by ballerinas 34.8 versus 26.4% among artists. At the same time, 35% of female artists and 14% of ballet dancers noted dysmenorrhea.Было проведено анкетирование 43 девочек, обучающихся в классе хореографии и 34 девочки, обучающиеся в классе изобразительного искусства. Сравнивали физическую нагрузку, продолжительность сна, становление и особенности менструальной функции и отношение девочек к проблемам с репродуктивным здоровьем. Было установлено, что спят менее 8 часов в сутки 38,2% девочек балерин и 16% девочек художниц. Половина (51%) балерин имели от 2 до 5 часов физической нагрузки в день 5-6 дней в неделю против 2 часов 2-3 раза в неделю у 94% девочек художниц. Регулярным менструальный цикл был только у 34% девочек балерин и у 71% девочек художниц. Аменорея была установлена у 21% балерин и 5,8% художниц. Скудные менструации также чаще отмечали балерины 34,8 против 26,4% у художниц. В то же время дисменорею отмечали 35% художниц и 14% балери

Comparative efficacy and safety of mycophenolate mofetil and azathioprine in combination with corticosteroids in the treatment of lymphocytic myocarditis

Aim. To study the efficacy and safety of mycophenolate mofetil (MM) in combination with corticosteroids in the treatment of lymphocytic myocarditis in comparison with a standard combination of corticosteroids and azathioprine.Material and methods. The study included 46 patients aged 18 years and older with severe and moderate lymphocytic myocarditis (men, 34; women 12; mean age, 53,5±13,0 years). The diagnosis was verified using endomyocardial biopsy. Symptom duration averaged 9,5 [4; 20.25] months. All patients had class 3 [2,75; 3] heart failure (HF). The main group included 29 patients who received MM 2 g/day, including six patients — instead of azathioprine, which was canceled due to cytopenia (n=3) or insufficient effect (n=3). The comparison group included 17 patients who received azathioprine 150 [100; 150] mg/day. Patients of both groups also received methylprednisolone at a starting dose of 24 [24; 32] and 24 [24; 24] mg/day and standard HF therapy. In 7/2 patients, the parvovirus B19 genome was detected in the myocardium. In all cases, an increase in anticardiac antibody titers was evidence of immune activity. The average follow-up period was 24 [12; 54] months (at least 6 months).Results. The groups were completely comparable in age, initial characteristics and standard drug therapy. In both groups, a comparable significant increase in the ejection fraction (EF) was noted as follows: from 31,2±7,6 to 44,7±8,3% and from 29±9,1 to 46±11,9% (p&lt;0,001). An excellent response to treatment (an increase in EF by 10% or more) was noted in 68,2% and 66,7% of patients, a good response (by 9-5%) — in 27,3% and 14,3%, a poor response (an increase in less than 5% or a decrease in EF) — in 4,5% and 19,0%, respectively. In both groups, we noted the same significant (p&lt;0,01) decrease in pulmonary artery systolic pressure (36,3±12 to 28,1±6,1 mm Hg in the MM group and from 44,1±8,5 to 30,7±12,1 mm Hg in the azathioprine group), left ventricular (LV) end-diastolic dimension (from 6,4±0,6 to 6±0,7 cm and from 6,2±0,5 to 5,8±0,6 cm), LV end-diastolic volume (from 188,7±55,2 to 178,8±57,1 ml and from 167,8±47,5 to 163,3±61,8 ml), LV end-systolic volume (from 130,3±44,1 to 98,4±32 ml and from 118,1±39 to 94,1±46 ml), left atrial volume (from 98,3±30,3 to 86,7±32,6 ml and from 105±27,4 to 91,2±47,3 ml, p&lt;0,05), as well as mitral regurgitation grade. The incidence of deaths was 2 (6,9%) and 2 (8,7%), transplantation — 1 (3,4%) and 1 (4,3%) patients, death+transplantation end point — 3 (10,3%) and 2 (11,8%) without significant differences between the groups. The presence of the parvovirus B19 genome did not affect the results of treatment. The incidence of infectious complications was comparable in both groups (in one case, MM was completely canceled), no new cytopenia cases were noted during the follow-up period.Conclusion. In patients with moderate and severe virus-negative (except for parvovirus B19) lymphocytic myocarditis, the combination of moderate-dose corticosteroids with mycophenolate mofetil 2 g/day is at least no less effective than the standard regimen of immunosuppressive therapy. There was a tendency towards a more pronounced decrease in anticardiac antibody titers in combination with better tolerance (no cases of cytopenia) in MM group. MM in combination with corticosteroids can be recommended as an alternative treatment regimen for lymphocytic myocarditis

Протективные технологии современных методов респираторной поддержки в неонатальной практике

The article  presents  an analysis of literature data  on modern  protective regimens  for invasive respiratory support  in premature newborns  with respiratory distress  syndrome. We have considered positive and negative  aspects of the used methods  of invasive ventilation of the lungs, which are currently widely used as a method  of respiratory therapy  in obstetric hospitals  at any level, even in the category  of children  with extremely and very low birth weight. Modern  protective mechanical ventilation provides for 2 main directions for reducing ventilator-induced lung damage: a decrease in tidal volume (Vt) and the principle  of tolerable  (permissive) hypercapnia. The use of the technique of permissive hypercapnia and regimens with a target volume can reduce the likelihood of ventilator-induced lung injury in newborns. Despite the limited indications for mechanical ventilation in modern neonatology and the widespread use of non-invasive ventilation, for patients who really need mechanical ventilation, the use of volume-targeted regimens offers the best chance of reducing  ventilation complications.Представлен анализ литературы по применению современных протективных режимов инвазивной респираторной поддержки недоношенных новорожденных с респираторным дистресс-синдромом. Рассмотрены положительные и отрицательные стороны используемых методов инвазивной вентиляции легких, которые в настоящее время нашли широкое применение в качестве метода респираторной терапии в акушерских стационарах любого уровня, в том числе у категории детей с экстремально и очень низкой массой тела при рождении. Современная протективная ИВЛ предусматривает два основных направления снижения вентилятор-индуцированного повреждения легких: уменьшение дыхательного  объема (Vt) и принцип  допустимой  (пермиссивной) гиперкапнии. Применение методики  пермиссивной гиперкапнии и режимов с целевым объемом позволяет  снизить вероятность вентилятор-индуцированного повреждения легких у новорожденных детей. Несмотря на ограничение показаний к ИВЛ в современной неонатологии и широкому применению неинвазивной вентиляции, для пациентов, действительно нуждающихся в ИВЛ, применение режимов с целевым объемом дает лучшие шансы на уменьшение осложнений вентиляции

Диагностика вируса, вызывающего COVID-19, методом ПЦР в реальном времени

Aim: the study was aimed to develop a reagent kit for the real-time RT-PCR diagnostics of virus causing COVID-19.Materials and Methods. Three target sites were chosen in the genome SARS-CoV-2. The testing included 220 samples, 48 artificially created positive samples (made from patients’ biomaterial) and 172 clinical samples (scrapes from nasal and pharyngeal cavities, bronchoalveolar lavage, expectoration, endotracheal/nasopharyngeal aspirate, feces, post-mortem material), obtained from two medical centers. Preliminary, the obtained biomaterial was analyzed with a reagent kit of comparison. The evaluation was performed with a confidential interval CI 95%. The calculation of CI for the sensitivity and specificity was made based on the distribution of χ2.Results. The authors developed a technology of novel coronavirus infection (COVID-19) real-time RT-PCR diagnostics for the application in practical healthcare and proposed the variants of testing at all the stages (preanalytical, analytical, and post-analytical, including automated results processing). The proposed reagent kit meets the requirements of the World Health Organization and the Ministry of Healthcare of the Russian Federation. The study results demonstrated high sensitivity and specificity. The sensitivity was 100% (95% CI) 95.6–100%; the specificity was 100% (95% CI) 96.7–100%.Conclusion. The proposed reagent kit was registered in the RF as a medical product; the registration certificate No. RZN 2020/9948 dated 01.04.2020. The application of the reagent kit in network laboratories will provide patients with access to testing for the virus causing COVID-19 and contribute to quick differential diagnostics, improvement of pandemic control, and accurate statistics on the spread of the virus. Цель – разработка набора реагентов для диагностики вируса, вызывающего COVID-19, методом ПЦР в реальном времени.Материалы и методы. В качестве мишеней были выбраны три участка генома SARS-CoV-2. Тестирование выполнено на 220 образцах – 48 положительных образцах, искусственно созданных из биоматериала пациентов, и 172 клинических образцах (соскобы из полости носа и зева, бронхоальвеолярный лаваж, мокрота, эндотрахеальный/назофарингеальный аспират, фекалии, аутопсийный материал) из двух медицинских центров. Предварительно биоматериал был проанализирован с использованием набора сравнения. Оценка проводилась с доверительным интервалом 95%. Расчет доверительных интервалов для чувствительности и специфичности осуществлялся на основании распределения χ2.Результаты. Для использования в практическом здравоохранении разработана технология диагностики новой коронавирусной инфекции (COVID-19) методом ПЦР в реальном времени, предложены конкретные варианты проведения всех этапов тестирования – преаналитического, аналитического и постаналитического, включая автоматизированную обработку результата. Исследуемый набор реагентов соответствует рекомендациям ВОЗ и МЗ РФ. Испытания продемонстрировали высокую чувствительность и специфичность: чувствительность составила 100% (95%-й доверительный интервал) 95,6–100%; специфичность составила 100% (95%-й доверительный интервал) 96,7–100%.Заключение. Набор реагентов зарегистрирован в РФ как медицинское изделие, регистрационное удостоверение № РЗН 2020/9948 от 01.04.2020. Использование его сетевыми лабораториями позволит обеспечить массовый доступ пациентов к тестированию на вирус, вызывающий COVID-19, способствуя быстрому получению результата дифференциальной диагностики, улучшению контроля над пандемией, получению корректной статистики распространения вируса.