Growth and age of the roughhead grenadier Macrourus berglax in waters off Southwest Greenland

Data on the age and growth of the roughhead grenadier Macrourus berglax from waters off Southwest Greenland have been obtained based on the analysis of otoliths. Specimens with a preanal length of 5−39 cm, a weight of 7−5275 g, and age from 2 to 22 years are recorded in trawl catches. Roughhead grenadier exhibits a similar rate of linear growth in waters off Southwest Greenland and other parts of the range in the Northwest Atlantic. No considerable differences from the rate of the linear growth calculated earlier from scales for the species in waters off West Greenland have been found. In the recent period, the rate of weight gain in roughhead grenadier in waters off Southwest Greenland has been lower than in the Northwest Atlantic in the first half of the 1980s. The age of mass maturation in males (7–9 years) and females (16–17 years) in waters off West and East Greenland is somewhat higher than in coastal waters of Norway and the Northwest Atlantic

Age and growth of blue Antimora Antimora rostrata (Moridae) in Southwestern Greenland waters

The results of determination of age and study on growth of blue antimora Antimora rostrata from the waters of Southwestern Greenland are presented. The results are based on the analysis of 200 fish otoliths. In the catches, we found specimens of antimora with total lengths of 18−70 cm, body weights of 23−2731 g, at the age of 7−38 years. Minimal age of males (not considering juvenile individuals) was 10 years at body length of 27−33 cm; maximal age was 18 years at 42 cm. Minimal age of females was 9 years at length of 21–27 cm; maximal age was 38 years at 70 cm. The rate of linear growth in blue antimora from Southwestern Greenland waters is comparable to that in the fish from New Zealand and Ross Sea waters but considerably lower than indicated earlier for fish from the waters of Iceland, Greenland, and the Mid-Atlantic Ridge. The age of reaching sexual maturity in males and females is preliminary determined as 15 and 19−20 years, respectively

Institutional analysis of the regulatory and legal framework for financial reporting control in Russia

The study contains the main approaches to the determination of various institutions affecting Russian accounting from the standpoint of their formal and informal types. In modern conditions, the economic actions of a subject must be matched to external factors that determine the correctness of economic decision-making, as well as consistency and the development of correct patterns and behavior algorithms that are most effective for each specific situation. Through the institutional analysis, the authors have identified several inconsistencies in the regulatory framework of related institutions and suggested ways to eliminate these disparities. Inter-institutional discrepancies have been found between law and accounting institutions, indicating non-compliance in the accounting practice of the substance over form principle, between recognition in the bookkeeping and tax accounting of the transfer of assets and liabilities ownership, as well as differences in the recording of investment real estate in the financial statements according to IFRS institutions and Russian national standards.peer-reviewe

Behavioral Impact of the Regulation of the Brain 2-Oxoglutarate Dehydrogenase Complex by Synthetic Phosphonate Analog of 2-Oxoglutarate: Implications into the Role of the Complex in Neurodegenerative Diseases

Decreased activity of the mitochondrial 2-oxoglutarate dehydrogenase complex (OGDHC) in brain accompanies neurodegenerative diseases. To reveal molecular mechanisms of this association, we treated rats with a specific inhibitor of OGDHC, succinyl phosphonate, or exposed them to hypoxic stress. In males treated with succinyl phosphonate and in pregnancy-sensitized females experiencing acute hypobaric hypoxia, we revealed upregulation of brain OGDHC (within 24 hours), with the activity increase presumably representing the compensatory response of brain to the OGDHC inhibition. This up-regulation of brain OGDHC was accompanied by an increase in exploratory activity and a decrease in anxiety of the experimental animals. Remarkably, the hypoxia-induced elevation of brain OGDHC and most of the associated behavioral changes were abrogated by succinyl phosphonate. The antagonistic action of hypoxia and succinyl phosphonate demonstrates potential therapeutic significance of the OGDHC regulation by the phosphonate analogs of 2-oxoglutarate

Institutional methodology of the formation of the public sector reporting concept in accordance with IPSAS

The author explores the essence of Russian statement of financial position of state sector entities. The approach to the features of the balance sheet is based on analyzing the classification of legal entities in the norms of the Civil Law of the Russian Federation. The objective of the article is determination of public sector reporting entity as well as a development of draft report on the financial position of the public sector entities. The author applies the institutional methodology in evolving perceptions of financial statements the reporting public sector entities have developed in the context of transition to international public sector accounting standards (hereinafter - IPSAS). The methodology is based on a detailed analysis of the legal framework of various related institutions: law, budget accounting, international financial reporting standards (hereinafter - IFRS) and other institutions. The results of the study justify and develop a new concept of public sector reporting entities. Given the new concept, the draft statement of financial position for Russian public sector entities was developed, which is universal for both state-owned (budgetary) and autonomous institutions.peer-reviewe

Statistical methods for analyzing financial statements of Russian organizations in the context of IFRS implementation

In the context of the transition to international financial reporting standards (hereinafter - IFRS), issues of bringing Russian financial statements closer to an international format are of relevance. In order to develop Russian reporting adapted to the new requirements of the format, the authors have conducted polls of the accounting services of large, medium and small business organizations about the desirability of including the indicators from the minimum list of international reporting articles in their reports. Based on the methods used by the Institute of Statistics in the study of Russian financial statements methods of selective observation, questioning, methods of processing the data obtained, namely, calculating the proportion of reporting indicators using the A. Salai and V. Ryabtsev index, the authors justify the inclusion in the Russian financial reporting a series of indicators proposed by IFRS. The results of the study can be used in the transformation of statements, as well as in the construction of consolidated financial statements generated in Russia in accordance with the requirements of IFRS.peer-reviewe

Прогнозирование степени перегрузки правых камер сердца у пациентов с острой массивной тромбоэмболией легочной артерии на основании результатов КТ-диагностики

The study group included 147 patients at the stage of preparation for emergency surgical treatment of acute massive PE in the period from March 2012 to December 2019 inclusive. As CT indicators of overload of the right chambers of the heart, the usual CT indicators that do not require the use of expert – class computed tomographs were taken – they were the superior vena cava, inferior vena cava, unpaired vein; reflux of the contrast drug into the inferior vena cava; reflux of the contrast drug into the hepatic veins. In the course of the study, a comparative analysis of the average pressure in the pulmonary artery with the above CT indicators was performed. The most stable statistical relationship with the indicators of mean pressure in the pulmonary artery was demonstrated by CT parameters – the diameter of the unpaired vein and the reflux of the contrast agent into the hepatic veins. Based on the results of the work, a method for calculating the actual values of the average pressure in the pulmonary artery based on the CT parameter of the diameter of the unpaired vein is proposed.В группу исследования вошло 147 пациентов на этапе подготовки к экстренному хирургическому лечению острой массивной тромбоэмболии легочной артерии (ТЭЛА) в период с марта 2012 г. по декабрь 2019 г. включительно. В качестве КТ-показателей перегрузки правых камер сердца взяты обычные КТ-показатели, не требующие использования компьютерных томографов экспертного класса, ими стали верхняя полая вена, нижняя полая вена, непарная вена; рефлюкс контрастного препарата в нижнюю полую вену; рефлюкс контрастного препарата в печеночные вены. В ходе исследования проведен сравнительный анализ среднего давления в легочной артерии с вышеуказанными КТ-показателями. Наиболее устойчивую статистическую взаимосвязь с показателями среднего давления в легочной артерии продемонстрировали КТ-параметры – диаметр непарной вены и рефлюкс контрастного препарата в печеночные вены. По результатам работы предложена методика расчета фактических значений среднего давления в легочной артерии на основании КТ-параметра “диаметр непарной вены”

The functional status of forestry industry workers in the Far North during the shift period

All over the world, the timber industry is one of the most physically hazardous industries. Working in such conditions is accompanied by an increase in the risk of unfavorable functional states and a critical decrease in professional reliability. Monitoring the workers’ state during the shift period will allow to determine the adaptation degree of personnel to work, as well as to identify the days of the shift arrival with a high risk of injury caused by the unfavorable state of workers.The aim. To identify and describe the functional states dynamics of loggers during the entire shift period in the Far North as their adaptation degree to work.Methods. Objective: collection of saliva for the determination of cortisol, psychophysiological instrumental methods; projective: M. Luscher’s color test; subjective – questionnaire “Well-being. Activity. Mood” by V.А. Doskin et al.; statistical methods: descriptive statistics. The study involved 24 shift workers of a logging enterprise, with whom we conducted daily monitoring of objective, projective and subjective characteristics of their functional state in the morning and evening during a fourteenday shift visit.Results. According to the objective, projective and subjective indicators of functional states, their consistently favorable level is observed with multidirectional peaks during the shift change period and a slight decrease at the end of the shift, which demonstrates the staff’ adaptability to work. The operator performance is somewhat higher in the second half of the shift period, but in general it is below average due to the reduced quality of task performance. An increased free cortisol level was revealed in employees during the entire shift period with a high functional reserves level of the body. During the shift change period, the risks associated with the efficiency and safety of labor increase, which undoubtedly requires consideration by the management of enterprises