Development of risk-oriented technologies of the corporate financial controlling system

Financial controlling is one of the functions of financial relations of management system whose main task is to monitor the correct functioning of these relations at the level of a certain managed object with the purpose to decide on sufficiency and effectiveness of managerial decisions. The article considers some peculiarities of creation of a corporate system of financial controlling on the basis of systematization of the existing theoretical and methodical approaches. Also the article presents some directions of improvement of financial controlling tools as well as the results of development of risk-oriented technologies which are aimed at providing financial stability of modern corporations.peer-reviewe

Educational Potential of Cities – Russian University Centers as a Factor of Increasing Their Competitiveness

The current stage of the country development is characterized by increasing the role of universities not only in the educational and public space of the country, but also in the socio-economic advancement of cities and regions. Universities forming the educational potential of the cities are flagships of their technological transformation, form the city brand, increase their sustainability, lifeabitity and competitiveness. The aim of the study is the typologization of cities – university centers of Russia, carried out with the help of a comprehensive index of educational potential developed by the authors. The statistical base for assessing the educational potential of cities was the data of the Monitoring of the effectiveness of the educational institutions of higher education in 2022, university rankings of the British company Quacquarelli Symonds (integral QS ranking and 5 integrated areas of study), RA-Expert (integrated and individual in 29 areas of study), the Three Missions of the University rating, and the University Reputation Ranking.The study was carried in 3 stages, each of them involved special methodological approaches. At the first stage, there was a review of existing theoretical and practical research on the subject, the integrated index of the educational potential of university centers was developed. At the second stage of the study on the bases of this index a typology of university centers of the Russian Federation was carried out. At the third stage, there was a comparation of the previous results with their positions in the Sustainable Urban Development Index and realization of creative potential. The implementation of educational potential of the most sustainable competitive university centers was separately analyzed in the context of the strategy of internationalization and export of education.National project “Science and Universities” aimed at formation of 100 universities as centers of scientific, technological and socio-economic development by 2030, as well as the program for the construction of 25 world-level modern campuses increase attention to cities as centers of localization of higher education, their educational potential, and, ultimately, their competitiveness.The scientific importance of the research is the development of methodological approaches to assessing the educational potential of cities – university centers and its testing on the example of 1208 universities located in 306 cities of 84 regions of Russia. As a result, a typology of Russian university centers was carried out according to the level of educational potential: 6 types of cities were identified, differing in the city-forming role of higher educational institutions, their role in brand formation and the competitiveness of the city.The typology makes it possible to assess the educational potential of university centers in Russia to form effective strategies for their development in the context of the realizing the national development goals of Russia

Emerging spin-phonon coupling through cross-talk of two magnetic sublattices.

Many material properties such as superconductivity, magnetoresistance or magnetoelectricity emerge from the non-linear interactions of spins and lattice/phonons. Hence, an in-depth understanding of spin-phonon coupling is at the heart of these properties. While most examples deal with one magnetic lattice only, the simultaneous presence of multiple magnetic orderings yield potentially unknown properties. We demonstrate a strong spin-phonon coupling in SmFeO3 that emerges from the interaction of both, iron and samarium spins. We probe this coupling as a remarkably large shift of phonon frequencies and the appearance of new phonons. The spin-phonon coupling is absent for the magnetic ordering of iron alone but emerges with the additional ordering of the samarium spins. Intriguingly, this ordering is not spontaneous but induced by the iron magnetism. Our findings show an emergent phenomenon from the non-linear interaction by multiple orders, which do not need to occur spontaneously. This allows for a conceptually different approach in the search for yet unknown properties

Sensitivity of antibiotic resistant coagulase-negative staphylococci to antiseptic piсloxydin

Background. Coagulase-negative staphylococci (CNS), primarily Staphylococcus epidermidis, predominate in the normal microflora of the eye. However, due to irrational antibiotic therapy, resistant strains are widely distributed among CNS. Aim. To study the sensitivity of the antibiotic resistant CNS isolates to picloxydine, an antiseptic. Methods. The species, sensitivity to antibiotics and picloxydine were determined for 39 isolates of bacteria obtained from the conjunctival swabs. The cells morphology under the antiseptics influence was studied by electron microscopy. Results. 33 isolates of S. epidermidis (17 sensitive or resistant to drugs of no more than 2 classes of antibiotics and 16 MDR), 2 S. haemolyticus (1 resistant to 2 classes of antibiotics and 1 MDR), 3 S. hominis (1 sensitive and 2 MDR), 1 S. caprae (MDR) were characterized. In in vitro tests, picloxydine showed high efficiency in suppressing the growth of staphylococci regardless of their sensitivity to antibiotics, as well as bactericidal activity at concentrations of 15.631.2 g/ml, close to those of chlorhexidine. At these concentrations, the antiseptic had a destructive effect on the surface structures of bacterial cells. Conclusion. The picloxydine antiseptic is equally effective against antibiotic- sensitive and antibiotic-resistant coagulase-negative staphylococci

Emerging spin-phonon coupling through cross-talk of two magnetic sublattices

Typically, magnetic phenomena result from the spontaneous order of the sublattices. Here, the cross-talk of two magnetic ions gives rise to an intrinsic, yet non-spontaneous ordering and manifests as emergent strong spin-phonon coupling in SmFeO3. Many material properties such as superconductivity, magnetoresistance or magnetoelectricity emerge from the non-linear interactions of spins and lattice/phonons. Hence, an in-depth understanding of spin-phonon coupling is at the heart of these properties. While most examples deal with one magnetic lattice only, the simultaneous presence of multiple magnetic orderings yield potentially unknown properties. We demonstrate a strong spin-phonon coupling in SmFeO3 that emerges from the interaction of both, iron and samarium spins. We probe this coupling as a remarkably large shift of phonon frequencies and the appearance of new phonons. The spin-phonon coupling is absent for the magnetic ordering of iron alone but emerges with the additional ordering of the samarium spins. Intriguingly, this ordering is not spontaneous but induced by the iron magnetism. Our findings show an emergent phenomenon from the non-linear interaction by multiple orders, which do not need to occur spontaneously. This allows for a conceptually different approach in the search for yet unknown properties

Gain, Loss and Divergence in Primate Zinc-Finger Genes: A Rich Resource for Evolution of Gene Regulatory Differences between Species

The molecular changes underlying major phenotypic differences between humans and other primates are not well understood, but alterations in gene regulation are likely to play a major role. Here we performed a thorough evolutionary analysis of the largest family of primate transcription factors, the Krüppel-type zinc finger (KZNF) gene family. We identified and curated gene and pseudogene models for KZNFs in three primate species, chimpanzee, orangutan and rhesus macaque, to allow for a comparison with the curated set of human KZNFs. We show that the recent evolutionary history of primate KZNFs has been complex, including many lineage-specific duplications and deletions. We found 213 species-specific KZNFs, among them 7 human-specific and 23 chimpanzee-specific genes. Two human-specific genes were validated experimentally. Ten genes have been lost in humans and 13 in chimpanzees, either through deletion or pseudogenization. We also identified 30 KZNF orthologs with human-specific and 42 with chimpanzee-specific sequence changes that are predicted to affect DNA binding properties of the proteins. Eleven of these genes show signatures of accelerated evolution, suggesting positive selection between humans and chimpanzees. During primate evolution the most extensive re-shaping of the KZNF repertoire, including most gene additions, pseudogenizations, and structural changes occurred within the subfamily homininae. Using zinc finger (ZNF) binding predictions, we suggest potential impact these changes have had on human gene regulatory networks. The large species differences in this family of TFs stands in stark contrast to the overall high conservation of primate genomes and potentially represents a potent driver of primate evolution

Genome Digging: Insight into the Mitochondrial Genome of Homo

A fraction of the Neanderthal mitochondrial genome sequence has a similarity with a 5,839-bp nuclear DNA sequence of mitochondrial origin (numt) on the human chromosome 1. This fact has never been interpreted. Although this phenomenon may be attributed to contamination and mosaic assembly of Neanderthal mtDNA from short sequencing reads, we explain the mysterious similarity by integration of this numt (mtAncestor-1) into the nuclear genome of the common ancestor of Neanderthals and modern humans not long before their reproductive split.Exploiting bioinformatics, we uncovered an additional numt (mtAncestor-2) with a high similarity to the Neanderthal mtDNA and indicated that both numts represent almost identical replicas of the mtDNA sequences ancestral to the mitochondrial genomes of Neanderthals and modern humans. In the proteins, encoded by mtDNA, the majority of amino acids distinguishing chimpanzees from humans and Neanderthals were acquired by the ancestral hominins. The overall rate of nonsynonymous evolution in Neanderthal mitochondrial protein-coding genes is not higher than in other lineages. The model incorporating the ancestral hominin mtDNA sequences estimates the average divergence age of the mtDNAs of Neanderthals and modern humans to be 450,000-485,000 years. The mtAncestor-1 and mtAncestor-2 sequences were incorporated into the nuclear genome approximately 620,000 years and 2,885,000 years ago, respectively.This study provides the first insight into the evolution of the mitochondrial DNA in hominins ancestral to Neanderthals and humans. We hypothesize that mtAncestor-1 and mtAncestor-2 are likely to be molecular fossils of the mtDNAs of Homo heidelbergensis and a stem Homo lineage. The d(N)/d(S) dynamics suggests that the effective population size of extinct hominins was low. However, the hominin lineage ancestral to humans, Neanderthals and H. heidelbergensis, had a larger effective population size and possessed genetic diversity comparable with those of chimpanzee and gorilla

Updating the approaches to define susceptibility and resistance to anti-tuberculosis agents: implications for diagnosis and treatment

11 páginas, 2 figuras, 1 tablaInappropriately high breakpoints have resulted in systematic false-susceptible AST results to anti-TB drugs. MIC, PK/PD and clinical outcome data should be combined when setting breakpoints to minimise the emergence and spread of antimicrobial resistance.I. Comas was supported by PID2019-104477RB-I00 from the Spanish Science Ministry and by ERC (CoG 101001038)Peer reviewe

Strategic Partnership between Russia and China as a Factor of Global International Political and Economic Relations

The article investigates the current state of economic relations between Russia and China, identifies priorities and perspectives of development of political and economic cooperation. The main problems and contradictions in the economic relations between Russia and China are highlighted, the ways of diversification of Russian export and intensification of cross-border and regional partnership are determined

Regional disparities in Russia: Dynamics in the post-Soviet period

Interregional disparities in the level of socio-economic development of Russia in 1995-2009 remain high. The authors identified the main tendencies of dynamics during the periods of economic growth and economic crisis: the disparities were growing till 2005, and after there was a tendency to reduce. These trends have been identified on the basis of an analysis of regional coefficient of asymmetry on key per-capita indicators (GDP, investment in fixed capital, etc.), indicators of spatial concentration and deviations from the average in Russia (volume of GDP, per capita GDP and investments) on the level of federal districts and regions. The main reasons of thes dynamics were economic crisis, the governmental anti-crisis measures and measures of social support. Comparison of level of interregional disproportions in Russia and abroad resulted that differentiation of levels of socio-economic development at the federal level is comparable to the differences in EU-countries, but at the level of regions - with countries of the world