General Scheme of Risk – Oriented Audit Stages

The article examines the problem of applying risk-oriented approach in audit. A risk-oriented approach on the one hand allows to increase efficiency of auditors’ activity, the level of compliance with mandatory requirements, and on the other hand, to avoid the excessive inspections’ procedures in the formation of a scientifically grounded framework of reasonable sufficiency inherent to each specific audit. At the same time, risk-oriented approach needs to create its own methodological base, develop methodologies and relevant accompanying documents, and, most importantly, train personnel capable of implementing this innovative methodology. For this reason, topic of this paper is extremely relevant.     Keywords: audit, risk-oriented approach, planning, accounting (financial) statement

Orientation, substructure, and optical properties of rutile films

The orientation, optical properties, and substructure of rutile films prepared by thermal and pulsed photon assisted oxidation of single crystal Ti films were investigated by transmission electron micros copy, optical spectroscopy, and high energy electron diffractionyesBelgorod State Universit

Models for development of the information-control complex of the enterprise

This article provides a brief analysis of the development of concepts and terms used in the automation the processes of production and enterprise management. The conclusion is made about the preference of the term “information-control complex” (ICC) of the enterprise and the expediency of using various concepts in its creation. A model for the development of ICC is proposed, based on the definition of a system that implements the system-target approach, and the “engineering” concept

Effect of triazavirine on the outcome of a lethal influenza infection and secondary bacterial pneumonia following influenza in mice

Pneumonia often occurs as secondary infection post influenza disease and accounts for a large proportion of the morbidity and mortality associated with seasonal and pandemic influenza outbreaks. The antiviral drug triazavirine is licensed in Russia for the treatment and prophylaxis of acute respiratory infections, including influenza A and B viruses. In the present study, we investigated the efficacy of triazavirine in a mouse model of secondary Staphylococcus aureus pneumonia following A/California/04/2009 (H1N1)pdm09 influenza virus infection. We also performed a study of the efficacy of triazavirine against the A/California/04/2009 (H1N1)pdm09 lethal influenza infection in mice. In this model, triazavirine at the dose of 25 mg/kg/day significantly enhanced the survival of animals (60% compared to 20%) and the mean survival time to death, prevented weight loss, and reduced viral titer in the lungs of mice infected with influenza virus. At doses of 50 and 100 mg/kg/day, triazavirine was highly effective in the treatment of the secondary bacterial pneumonia following influenza infection in mice. At these doses, triazavirine protected 67-75% of animals against death, increased the mean survival time to death by twofold, and reduced the virus titer by 2.2-3.0 log10TCID50/ml compared to the mice in the control group. These findings suggest the possible benefit of triazavirine treatment in reducing post influenza pneumonia incidence in humans.Pneumonia often occurs as secondary infection post influenza disease and accounts for a large proportion of the morbidity and mortality associated with seasonal and pandemic influenza outbreaks. The antiviral drug triazavirine is licensed in Russia for the treatment and prophylaxis of acute respiratory infections, including influenza A and B viruses. In the present study, we investigated the efficacy of triazavirine in a mouse model of secondary Staphylococcus aureus pneumonia following A/California/04/2009 (H1N1)pdm09 influenza virus infection. We also performed a study of the efficacy of triazavirine against the A/California/04/2009 (H1N1)pdm09 lethal influenza infection in mice. In this model, triazavirine at the dose of 25 mg/kg/day significantly enhanced the survival of animals (60% compared to 20%) and the mean survival time to death, prevented weight loss, and reduced viral titer in the lungs of mice infected with influenza virus. At doses of 50 and 100 mg/kg/day, triazavirine was highly effective in the treatment of the secondary bacterial pneumonia following influenza infection in mice. At these doses, triazavirine protected 67-75% of animals against death, increased the mean survival time to death by twofold, and reduced the virus titer by 2.2-3.0 log10TCID50/ml compared to the mice in the control group. These findings suggest the possible benefit of triazavirine treatment in reducing post influenza pneumonia incidence in humans

Features of epigenetic dolomite transformations in the Syukeyevskoye bitumen field

Syukeyevskoye bitumen field is one of perspective for development of open pit mining in western part of the Republic of Tatarstan. Basically two predominant stages in the process of epigenetic rock transformations were discriminated on the basis of field and laboratory data. The first stage associates with the fluids penetration in biomicritic dolomites and the hydrocarbon accumulation. The second stage associates with hydrocarbon oxidation. One can resume that leaching processes dominate at the stage of hydrocarbons penetration within dolomite rocks, and metasomatic processes dominate at hydrocarbon oxidation stage. These features can be used as key for understanding rock formation history in other similar cases

Automated search for star clusters in large multiband surveys: II. Discovery and investigation of open clusters in the Galactic plane

Automated search for star clusters in J,H,K_s data from 2MASS catalog has been performed using the method developed by Koposov et. al (2008). We have found and verified 153 new clusters in the interval of the galactic latitude -24 < b < 24 degrees. Color excesses E(B-V), distance moduli and ages were determined for 130 new and 14 yet-unstudied known clusters. In this paper, we publish a catalog of coordinates, diameters, and main parameters of all the clusters under study. A special web-site available at http://ocl.sai.msu.ru has been developed to facilitate dissemination and scientific usage of the results.Comment: 9 pages, 3 tables, 5 figures, accepted to Astronomy Letter

APATITE SHELLS OF THE DEVONIAN FORAMINIFERS (SAFYANOVSKY COPPER-SULPHIDE DEPOSIT, MIDDLE URAL)

Relevance of the work is due to the possibility of a detailed study of Devonian foraminifers with apatite shells and the reconstruction of specific conditions for their formation. Foraminifer shells are morphologically similar to Parathurammina aff. tamarae L. Petrova, 1981, the Eifelian-the Givetian, which were found in thin sections of samples of carboniferous and chiselly aleuropelites of the ore-bearing strata of the Safyanovsky copper-sulphide deposit (Middle Urals) for the first time. Purpose of work. Detailed study of the shells of Devonian foraminifers similar to Parathurammina aff. tamarae L. Petrova, 1981, as well as reconstruction of sedimentation conditions for carboniferous and chiselly rocks of the ore-bearing strata of the Safyanovsky copper-sulphide deposit. Research methodology. Shells were studied in thin sections of carboniferous and chiselly aleuropelite samples. The detailed study of morphology and composition of the shells was carried out using a scanning electron microscope JSM-6390LV (JEOL) with an energy-dispersive spectrometer Inca Energy 450, an electron microscope Tescan and an electron probe microanalyzer Cameca SX100. Results. Size and morphology of the shells were determined; it was also found that the walls of the shells of the studied foraminifers were represented by fluorapatite. It was assumed that initially they were calcareous, and subsequently were replaced by apatite and quartz. However, more detailed studies did not reveal traces of substitution of carbonate rock for apatite. Conclusions. Compared with Parathurammina aff. tamarae L. Petrova, 1981, shells have a reduced size and a smaller number of fauces, which can be explained by unfavorable habitats in a shallow sea basin, where carbonate sedimentation was suppressed by a significant influx of volcanic material. The presence of sulfide minerals in nucleus of shells may indicate to the specific habitat (pH of the environment, salinity of supra-bottom water) of foraminifers. Findings of fossils of green, siphon algae together with studied foraminifers indicate that formation of the original substrate took place in near-surface layers (up to 200 m) of the photic zone of seas

IXODES TICKS AS VECTORS OF TICK-BORNE INFECTIONS IN THE SOUTH OF PRIMORSKY KRAI (KHASANSKY DISTRICT)

The Khasan district, located in the south of the Primorsky Krai, borders with the Democratic People’s Republic of Korea (DPRK) and  the People’s Republic of China (PRC). This determines the special  importance in terms of epizootological observations of the causative  agents of vector-borne tick infections. To date, such studies have not  been carried out in the Khasan district.Aims: to show infections of ixodid ticks in the south of Primorsky Krai (in the Khasansky District), causative agents of viral and bacterial tick-borne infections.Materials and methods. During the period of 2017, 387 specimens of ixodid ticks were collected from the vegetation. The study of collected ticks was carried out using the real-time polymerase chain reaction method.Results. RNA of the TBE virus was detected in 1.1 %, Borrelia burgdorferi sensu lato DNA in 12.5 %, Borrelia miyamotoi DNA in 0.6 %, Anaplasma phagocytophillum DNA in 4 %, Ehrlichia chaffeensis /  Ehrlichia muris DNA in 1.7 %. In 8 %, rickettsia DNA was detected,  of which Rickettsia heilongjiangensis in 12 cases. Seven cases of  mixed infection of various species of ticks with two pathogens were detected.Conclusions. The data obtained suggest that the pathogens of infections transmitted by ixodid ticks can circulate not only  throughout the border area of the south of the Primorsky Krai  (Khasansky District) but also in the adjacent territories of the PRC and DPRK

The study of titanium oxynitride coatings solubility deposited by reactive magnetron sputtering

To improve hemocompatibility of cardiovascular stents the coatings based on titanium oxides and oxynitrides were used. In the present work the morphology, surface properties (wettability and surface energy), and in vitro solubility of the ternary system Ti-N-O coating were investigated. Experimentally, low dissolution rate of the coating in saline NaCl (0,9%) was confirmed. Instrumental methods of quantitative analysis (XRF, AES) revealed that the Ti-N-O coating is chemical-resistant and does not change the qualitative and quantitative composition of body fluids