The interrelation between the professional judgment of the accountant and the quality of financial reporting

© 2014, Mediterranean Center of Social and Educational Research. All rights reserved. The urgency of the given research is defined by the fact that the improvement of financial reporting quality which is the basic source for the conduction of enterprise's financial state and results of activity analysis is continuously connected to the efficiency of assets and liabilities, their quantification and classification. The purpose of the research is to consider the basic approaches to the definition of financial reporting quality, to reveal interrelation between professional accounting judgment regarding accounting objects and forecast value of information introduced to users

Factors Influencing Social Participation of Older People in Russia: Study of Practices of Delayed Ageing

Received 24 October 2023. Accepted 18 March 2024. Published online 5 April 2024.The article presents the study results of the social participation of Russian citizens aged 60 and over. The analysis is based on the concept of extended adulthood or delayed ageing, which is a continuation or development of “active ageing.” Extended adulthood is understood from a sociological perspective as the preservation of the social status and role of an independent person participating in the life of society. Our main research question is “What factors and how do they influence the social activity of older people in modern Russian society?” Our research is based on a quantitative survey, consisting of a corpus of 210 questionnaires collected in a medical institution from older people aged 60 and over, supplemented by data from their medical records. For data triangulation and thick description, we use the material from 50 in-depth semi-structured interviews. All material was collected in 2022–2023. The data are strictly anonymous. Among the various forms of social participation and involvement of older people in activities, the most important is employment, which increases income. Internet use helps to prolong social participation and not to feel old. After the age of 75, the range of activities decreases and focuses on family and relatives. The very concepts of “ageing” and “elderly” themselves have predominantly negative connotations for both respondents and informants and are associated with inactivity, illness, loss of interests and abilities, etc. This allows us to consider the concept of extended adulthood/delayed ageing as the most effective and appropriate for studying ageing and changes in ageing policies.The research was supported by a grant from the Russian Science Foundation No. 22-18-00461 https://rscf.ru/en/project/22-18-00461

Enhancement of horizontal well oil recovery by means of chemical stimulation

© 2015, Asian Social Science. All rights reserved. Complex of self production technologies solves the problem of preservation, restoration and enhancement of natural collection characteristics of bottom hole formation zone and, moreover, enhancement of active draining field and level of hydrocarbon selection by oil wells of different construction in non-uniform porous fractured carbonate reservoirs. The scientific and methodological basis for complex of well stimulation technologies in carbonate reservoirs is the following principle – phased, consistent, rational inclusion in the development and exploitation of the entire producing formation thickness, and only thereafter – successive, phased realization of physical and chemical influence on the formation-reservoirs depth and extent. The article deals with the solution of up-to-date problems of restoration and enhancement of productivity of oil wells in Tatarstan carbonate reservoirs under conditions of import substitution of advanced technologies of the formation oil recovery enhancement. Stimulation issues on the entire chain of oil extraction technological process are regarded from the formation drilling-in until repair-isolation works. Reduction in oil recovery cost is taken into account by means of the effective application of complex technical solutions, operations matching in time and power inputs on production enhancement in wells from water-bearing horizon. Enhancement of technical and economic efficiency of one's own technologies of acid treatment of vertical and horizontal wells leads to enhancement of current and final coefficient of hydrocarbon resources extraction. Solution of the above stated tasks was performed on the basis of the suggested by the authors principally new, scientifically based, mastered in production and inculcated in industrial scales complex of our own technical and technological solutions providing achievement of considerable enhancement of the efficiency of hydrocarbon raw materials extraction in Tatarstan

Territorial aspects of migration processes in Russia

This article deals with theoretical and practical aspects of migration of population. Particular features of international and interregional migration flows in Russia are revealed on the basis of the analysis of statistics on migration. Three model configurations of migration flows are singled out: counter, outgoing and incoming migration flows. Particular attention is given to the study of migration in Volga federal district. The structure of international and interregional migration in Volga federal district is examined. It was observed that in international migration incoming migration flows predominate, whereas in interregional migration all three model configurations of migration flows are present

Learning curve from the financial economic crisis of 2008 for organizations: A conceptual viewpoint

© Shamil M. Valitov, Arthur A. Nigmetzyanov, Wilfred Isioma Ukpere, Leona L. Grigoryeva, 2016.The objective of this paper is to critically analyze the concept of organizations considered as a too big to fail and how this phenomenon played out within the recent financial economic crisis of 2008. Special attention was paid to its negative characteristics and consequences. Nevertheless, these types of institutions seem to have become an inalienable part of the mo-dern financial world. The authors explored literatures on the relevant financial sector reforms by considering the experience of Switzerland and USA with regards to the Financial Stability Board. The authors suggest that financial economic crisis of 2008 revealed the necessity to carry out measures to prevent systemic risk caused by large financial organizations

Full-scale bioreactor pretreatment of highly toxic wastewater from styrene and propylene oxide production

The wastewater originating from simultaneous production of styrene and propylene oxide (SPO) is classified as highly polluted with chemical oxygen demand level in the range 5965 to 9137mgL-1-as well as highly toxic. The dilution factor providing for a 10 percent toxic effect of wastewater samples in a test with Paramecium caudatum was 8.0-9.5. Biological approach for pretreatment and detoxification of the wastewater under full-scale bioreactor conditions was investigated. The number of suspended microorganisms and the clean up efficiency were increased up to 5.5-6.58×108CFUmL-1 and 88 percent, respectively during the bioreactor's operation. Isolates in the Citrobacter, Burkholderia, Pseudomonas, and Paracoccus genera were dominant in the mature suspended, as well as the immobilized microbial community of the bioreactor. The most dominant representatives were tested for their ability to biodegrade the major components of the SPO wastewater and evidence of their role in the treatment process was demonstrated. The investigated pretreatment process allowed the wastewater to be detoxified for conventional treatment with activated sludge and was closely related to the maturation of the bioreactor's microbial community. © 2014 Elsevier Inc

Learning curve from the financial economic crisis of 2008 for organizations: a conceptual viewpoint

The objective of this paper is to critically analyze the concept of organizations considered as a too big to fail and how this phenomenon played out within the recent financial economic crisis of 2008. Special attention was paid to its negative characteristics and consequences. Nevertheless, these types of institutions seem to have become an inalienable part of the mo-dern financial world. The authors explored literatures on the relevant financial sector reforms by considering the experience of Switzerland and USA with regards to the Financial Stability Board. The authors suggest that financial economic crisis of 2008 revealed the necessity to carry out measures to prevent systemic risk caused by large financial organization

Fungal and bacterial successions in the process of co-composting of organic wastes as revealed by 454 pyrosequencing

© 2017 Galitskaya et al. This is an open access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited. Composting is viewed as one of the primary methods to treat organic wastes. Co-composting may improve the efficiency of this treatment by establishing the most suitable conditions for decomposers than those present in the individual wastes. Given that bacteria and fungi are the driving agents of composting, information about the composition of their communities and dynamics during composting may improve reproducibility, performance and quality of the final compost as well as help to evaluate the potential human health risk and the choice of the most appropriate application procedure. In this study, the co-composting of mixtures containing two similar components (organic fraction of municipal solid waste and sawdust polluted by oil) and one discriminate component (sewage sludges of different origin) were investigated. Bacterial and fungal community successions in the two mixtures were analyzed during the composting process by determining the change in their structural dynamics using qPCR and 454 pyrosequencing methods in a lab experiment for a period of 270 days. During the initial composting stage, the number of 16S bacterial copies was (3.0 ±0.2) × 10 6 and (0.4±0.0) × 10 7 g -1 , and the Rhodospiralles and Lactobacialles orders dominated. Fungal communities had (2.9±0.0) ×10 5 and (6.1±0.2) ×10 5 ITS copies g -1 , and the Saccharomycetales order dominated. At the end of the thermophilic stage on the 30 th day of composting, bacterial and fungal communities underwent significant changes: dominants changed and their relative abundance decreased. Typical compost residents included Flavobacteriales, Chitinophagaceae and Bacterioidetes for bacteria and Microascaceae, Dothideomycetes, Eurotiomycetes, Sordariomycetes, and Agaricomycetes for fungi. During the later composting stages, the dominating taxa of both bacterial and fungal communities remained, while their relative abundance decreased. In accordance with the change in the dominating OTUs, it was concluded that the dynamics of the bacterial and fungal communities were not similar. Analysis by non-metric multidimensional scaling (NMDS) revealed that the bacterial communities of the two composts became progressively more similar; a similar trend was followed by the fungal community

Features of selecting and structuring Foreign Language Teaching content in Terms of International Component

© 2015 Canadian Center of Science and Education. All rights reserved. Analysis of Russian curricula and textbooks for foreign language demonstrates that most of them don’t meet the requirements of education internationalization. So, the purpose of this paper is to reveal the features of foreign language teaching content selection and structuring based on the international component. The paper reveals the features of foreign language teaching content for students in the context of education internationalization which includes acquisition of knowledge that interprets the main humanity values, touches upon global problems of the modern multicultural world, cross-cultural and socio-cultural knowledge; shaping skills needed for cross-cultural communication, skills to carry out cross-cultural analysis of the interaction ways with the world around as well as formation of transcultural experience. The materials of this paper may be useful for faculty members of vocational training institutions when selecting and structuring the language teaching content as well as for further education courses of foreign language teachers

Designing technology of English language teaching content based on international component

© 2015, Canadian Center of Science and Education. All rights reserved. This paper aims to develop designing technology of English language teaching content for students at higher education institution in the context of education internationalization. It highlighted the analytical, pre-designing, designing and correction-implementation stages as well as their successive phases to achieve a specific goal, i.e. English language teaching content designing in terms of international component. The materials of this paper are of practical value for teachers of foreign languages in the selecting and structuring the language teaching content in the context of education internationalization