Development of Supply Chain Management and Economic Transition from Recession Crisis, and Uncertain Conditions

In an uncertain recovery, supply chain operations need to be more scalable and flexible as they anticipate economic recovery and increase capacity. Moreover, this can be easier to achieve coming out of a severe recession. The relevance of econometric related to the verification of supply chain management accounting is primarily due to the fact that violations in supply chain management can lead to significant negative financial consequences for an economic entity. In addition, the management of the organization that committed supply chain management offenses regarding the timeliness and accuracy of the calculation and payment of supply chain managements and insurance premiums bears, in accordance with the current legislation of the Russian Federation, administrative and criminal liability. All this increases the importance and role of this type of service in the structure of economic activity, as a supply chain management economic. However, at present, the concept of supply chain management economic does not have clear regulation, due to the lack of relevant regulatory acts defining the methodology for its implementation

Modern Trends in the Tax Audit Market

As Russia transited to market relations, it formed an independent audit service, which emergence prerequisites were the mutual interest of state bodies, the managing administration of the enterprise and its owners in reliable financial and accounting information. The audit has become an integral part of economic relations and has been recognized by most countries of the world. This was facilitated by the need for means of implementing and protecting property interests, enhancing economic benefits and minimizing entrepreneurial risk. The main aim of the study is to investigate the market economy and tax audit market, which determine the development of new activities for the implementation and regulation of economic relations, predetermined the creation of organizations that regulate the processes of accounting and tax accounting. To accomplish that aim, the methods of deduction, induction, systematization and generalization of theoretical and practical materials are utilized. Based on the outcomes, a new type of activity at that time was an audit, which provided protection of the legal property interests of business entities by means of independent financial control, confirmation of the authenticity of balance sheets and reports on the results of economic activities, and the provision of related services

Design and development of Ti-Ni, Ni-Mn-Ga and Cu-Al-Ni-based alloys with high and low temperature shape memory effects

In recent years, multicomponent alloys with shape memory effects (SMEs), based on the ordered intermetallic compounds B2-TiNi, L21-Ni2MnGa, B2- and D03-Cu-Me (Me = Al, Ni, Zn), which represent a special important class of intelligent materials, have been of great interest. However, only a small number of known alloys with SMEs were found to have thermoelastic martensitic transformations (TMTs) at high temperatures. It is also found that most of the materials with TMTs and related SMEs do not have the necessary ductility and this is currently one of the main restrictions of their wide practical application. The aim of the present work is to design and develop multicomponent alloys with TMTs together with ways to improve their strength and ductile properties, using doping and advanced methods of thermal and thermomechanical treatments. The structure, phase composition, and TMTs were investigated by transmission- and scanning electron microscopy, as well as by neutron-, electron- and X-ray diffraction. Temperature measurements of the electrical resistance, magnetic susceptibility, as well as tests of the tensile mechanical properties and special characteristics of SMEs were also used. Temperature-concentration dependences for TMTs in the binary and ternary alloys of a number of quasi-binary systems were determined and discussed. It is shown that the ductility and strength of alloys required for the realization of SMEs can be achieved through optimal alloying, which excludes decomposition in the temperature range of SMEs' usage, as well as via various treatments that ensure the formation of their fine- (FG) and ultra-fine-grained (UFG) structure. © 2019 by the authors.Funding: This work was performed within the framework of state task “Structure”, grant no. AAAA-A18-118020190116-6 and the cooperative laboratory of the Ural Federal University n.a. the First President of Russia B.N. Yeltsin and the Mikheev Institute of Metal Physics of the Ural Branch of the Russian Academy of Sciences

Provision of innovative development based on imitative variations of financial sustainability

The research results showed that, on the basis of the objective function and the limitations of the main financial indicators, it is possible to optimize the balance sheet structure, depending on the planned value of the financial sustainability coefficient established by the business entity, taking into account industry features and a specific reporting perio

Modern trends in the tax audit market

As Russia transited to market relations, it formed an independent audit service, which emergence prerequisites were the mutual interest of state bodies, the managing administration of the enterprise and its owners in reliable financial and accounting information. The audit has become an integral part of economic relations and has been recognized by most countries of the world. This was facilitated by the need for means of implementing and protecting property interests, enhancing economic benefits and minimizing entrepreneurial ris

Inefficient constitutive inhibition of P2X3 receptors by brain natriuretic peptide system contributes to sensitization of trigeminal sensory neurons in a genetic mouse model of familial hemiplegic migraine

Background: On trigeminal ganglion neurons, pain-sensing P2X3 receptors are constitutively inhibited by brain natriuretic peptide via its natriuretic peptide receptor-A. This inhibition is associated with increased P2X3 serine phosphorylation and receptor redistribution to non-lipid raft membrane compartments. The natriuretic peptide receptor-A antagonist anantin reverses these effects. We studied whether P2X3 inhibition is dysfunctional in a genetic familial hemiplegic migraine type-1 model produced by introduction of the human pathogenic R192Q missense mutation into the mouse CACNA1A gene (knock-in phenotype). This model faithfully replicates several properties of familial hemiplegic migraine type-1, with gain-of-function of CaV2.1 Ca2+ channels, raised levels of the algogenic peptide calcitonin gene-related peptide, and enhanced activity of P2X3 receptors in trigeminal ganglia. Results: In knock-in neurons, anantin did not affect P2X3 receptor activity, membrane distribution, or serine phosphorylation level, implying ineffective inhibition by the constitutive brain natriuretic peptide/natriuretic peptide receptor-A pathway. However, expression and functional properties of this pathway remained intact together with its ability to downregulate TRPV1 channels. Reversing the familial hemiplegic migraine type-1 phenotype with the CaV2.1-specific antagonist, \u3c9-agatoxin IVA restored P2X3 activity to wild-type level and enabled the potentiating effects of anantin again. After blocking calcitonin gene-related peptide receptors, P2X3 receptors exhibited wild-type properties and were again potentiated by anantin. Conclusions: P2X3 receptors on mouse trigeminal ganglion neurons are subjected to contrasting modulation by inhibitory brain natriuretic peptide and facilitatory calcitonin gene-related peptide that both operate via complex intracellular signaling. In the familial hemiplegic migraine type-1 migraine model, the action of calcitonin gene-related peptide appears to prevail over brain natriuretic peptide, thus suggesting that peripheral inhibition of P2X3 receptors becomes insufficient and contributes to trigeminal pain sensitization

Overexpressed Na(V)1.7 channels confer hyperexcitability to in vitro trigeminal sensory neurons of Ca(V)2.1 mutant hemiplegic migraine mice

Trigeminal sensory neurons of transgenic knock-in (KI) mice expressing the R192Q missense mutation in the alpha 1A subunit of neuronal voltage-gated Ca(V)2.1 Ca2+ channels, which leads to familial hemiplegic migraine type 1 (FHM1) in patients, exhibit a hyperexcitability phenotype. Here, we show that the expression of Na(V)1.7 channels, linked to pain states, is upregulated in KI primary cultures of trigeminal ganglia (TG), as shown by increased expression of its alpha 1 subunit. In the majority of TG neurons, Na(V)1.7 channels are co-expressed with ATP-gated P2X3 receptors (P2X3R), which are important nociceptive sensors. Reversing the trigeminal phenotype with selective Ca(V)2.1 channel inhibitor omega-agatoxin IVA inhibited Na(V)1.7 overexpression. Functionally, KI neurons revealed a TTX-sensitive inward current of larger amplitude that was partially inhibited by selective Na(V)1.7 blocker Tp1a. Under current-clamp condition, Tp1a raised the spike threshold of both wild-type (WT) and KI neurons with decreased firing rate in KI cells. Na(V)1.7 activator OD1 accelerated firing in WT and KI neurons, a phenomenon blocked by Tp1a. Enhanced expression and function of Na(V)1.7 channels in KI TG neurons resulted in higher excitability and facilitated nociceptive signaling. Co-expression of Na(V)1.7 channels and P2X3Rs in TGs may explain how hypersensitivity to local stimuli can be relevant to migraine.Paroxysmal Cerebral Disorder

Assessment of the impact of the state cadastre of real estate on a budget income

The article deals with the results of the analysis of the reform of land and property relations aimed at the formation of an objective basis for the taxation of real estate. The study of foreign experience has confirmed the right direction of the formation of an objective basis for taxation of real estate in Russia. The influence of the created state real estate cadaster on the structure of budget revenues of regional and local budgets is reveale

АКТУАЛЬНІ ПРОБЛЕМИ ПІДГОТОВКИ ЛІКАРЯ-ІНТЕРНА ЗА СПЕЦІАЛЬНІСТЮ «ОРТОПЕДІЯ І ТРАВМАТОЛОГІЯ»

The article provides a detailed analysis of the components of the curriculum and training program for interns in the specialty “Orthopedics and Traumatology” during the two-year internship period. The issues of the main and related blocks of the curriculum during the internship are highlighted. The basic requirements for the knowledge and skills of an orthopedist-traumatologist after the internship are established. Emphasis is placed on the need to provide an orthopedist-traumatologist after the internship adequate level of examination and treatment of patients in accordance with modern advances in medical science and technology. It is emphasized that such methods of examination include ultrasound, CT and MRI. It is also noted that in each of the theoretical issues included in the main block there is a reference to the nature and changes of these surveys. On the other hand, in a detailed study of the list of issues for the training of orthopedist-traumatologist, no section was found on ultrasound, CT and MRI. The simulated situation is considered, when it is necessary to independently analyze MRI and CT images, and correctly, accurately, locally introduce the required drug by injection and perform it under the control of modern equipment with full visualization of the damaged area and the drug. It is emphasized that conducting such procedures requires not only knowledge but also practical skills, which can be obtained only after special theoretical and practical training not provided for in the curriculum of orthopedist-traumatologist. Thus, there is a discrepancy between the requirements for the knowledge and skills of a specialist in traumatology and orthopedics and the content of the training program for such a specialist. To address this issue, it is proposed to introduce in the main block of the training program a course to study additional methods of examination of the musculoskeletal system, namely ultrasound, CT and MRI. Carry out this course in parallel with the course of clinical topographic anatomy, which will promote better clinical understanding. Develop a program to acquire basic practical skills based on the use of these methods.У статті проведено детальний аналіз складових частин навчального плану та програми підготовки лікаря-інтерна за спеціальністю «Ортопедія і травматологія» протягом дворічного періоду інтернатури. Виділені питання основного та суміжних блоків програми, які виносяться для вивчення за час інтернатури. Встановлені основні вимоги щодо знань та вмінь лікаря ортопеда-травматолога після закінчення інтернатури. Акцентована увага на необхідності забезпечення ортопедом-травматологом після закінчення інтернатури адекватного рівня обстеження та лікування хворих відповідно до сучасних досягнень медичної науки і техніки. Підкреслено, що до таких методів обстеження відносяться ультразвукова діагностика, КТ та МРТ. Також відмічено, що в кожному з теоретичних питань, що входять в основний блок, є посилання на характер та зміни цих обстежень. З іншого боку, при детальному вивченні переліку питань з підготовки ортопеда-травматолога, не знайдено розділу, присвяченого УЗД, КТ та МРТ. Розглянуто змодельовану ситуацію, коли необхідно самостійно проаналізувати МРТ- і КТ-зображення та правильно, точно, локально ввести необхідний препарат шляхом ін’єкції і виконати це під контролем сучасної апаратури з повною візуалізацією ушкодженої ділянки та препарату, що вводиться. Підкреслено, що проведення таких маніпуляцій потребує не лише знань, але і практичних навичок, отримання яких можливе лише після спеціальної теоретичної та практичної підготовки, не передбаченої в програмі підготовки ортопеда-травматолога. Отже, виявлено невідповідність між вимогами щодо знань та вмінь лікаря-спеціаліста за фахом «Травматологія та ортопедія» і змістом програми підготовки такого спеціаліста. Для вирішення даного питання запропоновано ввести в основний блок програми підготовки курс по вивченню додаткових методів обстеження опорно-рухового апарату, а саме УЗД, КТ та МРТ. Проводити даний курс паралельно з курсом клінічної топографічної анатомії, що сприятиме кращому клінічному розумінню. Розробити програму отримання основних практичних навичок, основаних на використанні даних методів

Electrical and optical properties of a PtSn 4 single crystal

A topological semimetal PtSn4 single crystal was grown by method of crystallization from a solution in a melt. Then the electrical resistivity and galvanomagnetic properties (magnetoresistivity and the Hall effect) were studied in the temperature range from 4.2 to 80 K and in magnetic fields up to 100 kOe. The optical measurements were carried out at room temperature. The residual resistivity is shown to be low enough and amount to ∼ 0.5 μOhm•cm. The temperature dependence of the electrical resistivity has a metallic type, increasing monotonically with temperature. A sufficiently large magnetoresistance of 750% is observed. The majority carriers are supposed to be holes with a concentration of ∼ 6.8•10 21 cm -3 and mobility of ∼ 1950 cm 2 /Vs at T = 4.2 K as a result of the Hall effect studies. The optical properties of PtSn 4 have features characteristic of "bad" metals. © 2019 Published under licence by IOP Publishing Ltd.This work was partly supported by the state assignment of Russia (theme “Spin” No. АААА-А18-18020290104-2 and theme “Electron” No. АААА-А18-118020190098-5), by the RFBR (project No.17-52-52008) and by the Government of the Russian Federation (state contract No. 02.A03.21.0006)