Comprehensive approach to the assessment of the functional status of patients with degenerative joint diseases of the lower extremities

Aim: development of an integrated biomechanical index that reflects the state of kinematic and static function in patients who need replacement of large joints as well as evaluation of the myoneural complex of lower extremities activity of category of patients. Material and Methods. 103 patients with osteoarthrosis of the hip and knee joints. A biomechanical survey included podography, stabilometry and dynamometry. An electrophysiological study of the peripheral nerves of the lower extremities with the determination of the amplitude of the muscle response and late neuronal responses was carried out. The level of activity of the gluteal muscles was determined. Results. The most sensitive indicators reflecting the state of biomechanical status were identified, specialized software for the integral biomechanical index calculation was developed. Conclusion. Methods of clinical biomechanics allow specialists to assess the state of kinematic and static function of the musculoskeletal system, matching of the integral biomechanical index with the data of neurophysiological monitoring makes possible to select individual tactics of treatment.</p

The use of sampling techniques in the development of financial statements that meet the requirements of IFRS

The article substantiates the need to develop a new financial reporting format in the conditions of transition to international financial reporting standards (hereinafter - IFRS) by economic entities of small, medium and large businesses. The authors conducted a survey among practicing accountants regarding the feasibility of including in the Russian financial statements the indicators proposed by IFRS. Using the methods of sampling observation, questioning, methods of processing the obtained data, namely, calculating the proportion of reporting indicators using the A. Salai and V. Ryabtsev index, the authors substantiate the feasibility of including in the Russian financial statements a number of reporting indicators that meet modern international standardization and standardization requirements. The results of this study can be applied in the convergence of Russian financial statements with IFRS, in particular, in its consolidation and transformation into an international format. © 2018 Society for Innovative Research. All rights reserved

State of the Climate in 2012

International audienceEditors note: For easy download the posted pdf of the State of the Climate for 2012 is a very low-resolution file. A high-resolution copy of the report is available by clicking here. Please be patient as it may take a few minutes for the high-resolution file to download