The integration of the accounting system for implementing world class manufacturing (WCM) principles

This article covers relevant issues of the development of accounting information system using the principles of integrated information space under implementation of WCM management technology. High-class internationally acknowledged business affects the key approaches to implementing social, ecological and business-processes as well as information space of economic actors. Principles underlying WCM are constant improvement and elimination of waste. In this situation, the studies oriented toward the development of theoretic and methodological projects and applications for integrating accounting systems of the economic actors into one system become especially relevant. Analysis of theoretical and methodological approaches to solving this problem demonstrated that currently the issues of formation and development of the accounting system remain open. Current model of accounting system in the Russian Federation faces contradictions between new requirements and limited possibilities of the methods of traditional accounting and, consequently, the existence of qualitative, quantitative and structural changes in the development of the accounting system. Today in Russian companies there is a great number of types of accounting with a well-defined functional segment: operational, financial, managerial, statistical, fiscal as well as accounting principles IFRS/GAAP. This separation causes obstacles in the management information system and in transition to the principles WCM, creation of several duplicative uncoordinated large data of internal reporting: in parent company and its subsidiaries, head office and structural divisions of the company etc. The aim of the study is to develop methodological and methodical approaches to forming an integrated accounting system using unproductive costs and loss as an example.peer-reviewe

Histostructure of the gray matter of the spinal cord in cattle (Bos Taurus)

The scientific article presents the results of investigating the spinal cord`s morphology of a domestic bull (Bos Taurus). Data on the histo- and cytostructure of the spinal cord are given according to the results of histological, neurohistological, and morphometric studies. For their implementation, the selected material (spinal cord n = 8) was subjected to fixation in 10–12 % neutral formalin solution, followed by pouring into paraffin. Histological sections were made from paraffin blocks on a sliding microtome MS-2 with a thickness of not more than ten μm. Staining of sections with hematoxylin and eosin, according to Van Gieson's methods, as well as neuro-histological methods of impregnation of nerve tissue with silver nitrate according to the Bilshovskym-Gross method, was used for the morphometric studies, investigating the morphology of the cell, conducting and obtaining the review histological preparations. The histostructure of the spinal cord, the localization of neurons in the gray matter, and morphometric studies of structural elements were examined on histological specimens by light microscopy. The entire experimental part of the research was conducted following the requirements of the international principles of the "European Convention for the Protection of Vertebrate Animals for Experimental and Other Scientific Purposes" (Strasbourg, 1986). The spinal cord, medulla spinalis, an organ of the central nervous system of vertebrates, is located in the spinal canal. The spinal cord is protected externally by soft, arachnoid, and hard meninges. The space between the membranes and the spinal canal is filled with cerebrospinal fluid. It is well known that groups of multipolar nerve cells with the same functional value form the nuclei of the gray matter of the spinal cord. According to the results of our histological studies, a pronounced differentiation of nerve cells, which have different shapes and sizes. Among them are large, medium, and small nerve cells. The shape of nerve cells is different, which, in turn, depends on their location in certain areas of the gray matter of the spinal cord and the size of the cell. In general, there are multifaceted, stellate, spindle-shaped, elongated, rounded, and oval neurons. Small nerve cells have an oval or round, less often – irregularly rounded shape, medium – round, oval, spindle-shaped. Large nerve cells are dominated by a multifaceted shape with distinct processes. The nuclei of large nerve cells, in most cases, have a rounded shape, less often – oval, mostly in the center of the cells, seldom – eccentrically. According to the results of morphological studies, it is noted that the neurons of the gray matter of the spinal cord have different shapes and sizes. Consequently, in the gray matter, small cells are the highest quantity (47.91 ± 0.32 %) of the total number of nerve cells. The second place is occupied by average neurons (33.70 ± 0.46 %). The large cells are detected in the smallest amount (18.37 ± 0.50 %)

Prognosis of recurrent myocardial infarction based on shortliffe fuzzy models using the electrical characteristics of biologically active points

This report discusses the employment of the electrical characteristics of biologically active points (BAP) in the meridian of the heart to solve the task of prognosticating recurrence of myocardial infarctions during the rehabilitation period using fuzzy decision rule

Еволюційна морфологія спинномозкових вузлів пойкілотермних хребетних тварин

An important issue of modern neuromorphology of animals is the study of spinal cord nodes, which play an important role as primary centers on the way to transmit sensory information from receptors to the central nervous system, providing appropriate reactions to the action of certain factors. The scientific article uses material that is a fragment of the research work of the department of normal and pathological morphology, hygiene and expertise “Development, morphology and histochemistry of animal organs in normal and pathological conditions”, state registration number – 0120U100796. Using anatomical, morphological, neurohistological and statistical methods of research, the histomorphology of spinal cord nodes in a comparative anatomical series of vertebrates: bony fish, amphibians, reptiles, which differ in motor activity and their place of existence in a certain environment, was clarified in the work. It has been established that in the process of phylogenesis, a certain structural and morphofunctional reorganization of the spinal nodes occurs. They differ in shape and size. Adaptation to various living conditions of animals was formed on the basis of changes in the density and size of neurons, their morphological structures, an increase in the total number of gliocytes and glial cells, and polymorphism in the degree of chromatophilia. Thus, according to neurohistological studies, it has been noted that the neurons of the spinal cord nodes of cold-blooded animals (pond frog, pond lizard) are characterized by a functional degree of relative polymorphism – chromatophilia. With the total impregnation of the spinal cord nodes with silver nitrate according to the Bolshovsky-Gross method, different intensity of staining of nerve cells is found in all the studied animals: light, light-dark and dark. It was found that the neurocytes of all groups of vertebrates differ in the volume of the perikaryon, the nucleus and the nuclear-cytoplasmic ratio, which is related to the peculiarities of species and age-related neuromorphology, the morpho-functional state of the nervous system and the type of higher nervous activity. Nissl staining of histopreparations of spinal nodes of poikilothermic animals showed that the neuroplasm of nerve cells of spinal nodes contains deep basophilic substances in the form of small grains of varying density. In carp neurons, the basophilic substance is concentrated on the periphery of the dust-like neuroplasm. Nuclear chromatin is more pronounced in the pond frog than in the carp, the depths of which are much larger. It should be noted that the highest degree of development of the protein-synthesizing apparatus is characteristic of the neurocytes of the spinal nodes of the swift lizard, compared to the previously studied vertebrates. The obtained research results have not only important general biological significance, which complements and expands modern scientific ideas about certain regularities of morpho-functional rearrangements of spinal cord nodes in a comparative anatomical series, but also serve to develop new material and substantiate the morpho-functional assessment of species morphological differences of the nervous system of poikilothermic vertebrates, adapted to different conditions of existence in the environment.Важливим питанням сучасної нейроморфології тварин є дослідження спинномозкових вузлів, які виконують важливу роль первинних центрів на шляху передачі сенсорної інформації від рецепторів до центральної нервової системи, забезпечуючи відповідні реакції на дію певних чинників. У науковій статті використано матеріал, який є фрагментом науково-дослідної роботи кафедри нормальної і патологічної морфології, гігієни та експертизи “Розвиток, морфологія та гістохімія органів тварин у нормі та при патології”, номер державної реєстрації – 0120U100796. У роботі за допомогою анатомічних, морфологічних, нейрогістологічних та статистичних методів досліджень з’ясовано гістоморфологію спинномозкових вузлів пойкілотермних хребетних тварин у порівняльному аспекті: кісткових риб, амфібій, рептилій, які відрізняються руховою активністю, місцем існування їх у певному середовищі. Встановлено, що у процесі філогенезу відбувається певна структурна та морфофункціональна перебудова спинномозкових вузлів. Вони відрізняються за формою і розмірами. Адаптація до різноманітних умов існування тварин сформувалася на основі змін щільності та розмірів нейронів, їх морфологічних структур, збільшення загальної кількості гліоцитів і клітин глії, поліморфізму за ступенем хроматофілії. Так, за нейрогістологічними дослідженнями встановлено, що нейронам спинномозкових вузлів холоднокровних тварин (ставкова жаба, ящірка прудка) притаманний функціонуючий ступінь поліморфізму щодо хроматофілії. При тотальній імпрегнації спинномозкових вузлів азотнокислим сріблом за методом Більшовський-Грос у всіх досліджуваних тварин виявляється різна інтенсивність забарвлення нервових клітин: світлі, світло-темні і темні. З’ясовано, що нейроцити всіх груп хребетних тварин відрізняються об’ємом перикаріона, ядра і ядерно-цитоплазматичним відношенням, що пов’язано з особливостями видової та вікової нейроморфології, морфофункціональним станом нервової системи і типом вищої нервової діяльності. Фарбування гістопрепаратів за Нісслем спинномозкових вузлів пойкілотермних тварин показало, що нейроплазма нервових клітин спинномозкових вузлів містить глибки базофільної речовини у вигляді дрібних зерен різної щільності. У нейронах коропа базофільна речовина зосереджена на периферії нейроплазми пилеподібного вигляду. Ядерний хроматин більш виражений у ставкової жаби, ніж у коропа, глибки якого значно крупніші. Варто зазначити, що, найвищий ступінь розвитку білоксинтезуючого апарату характерний для нейроцитів спинномозкових вузлів прудкої ящірки, порівняно з попередніми досліджуваними хребетними тваринами. Отримані результати дослідження мають не тільки важливе загальнобіологічне значення, яке доповнює та розширює сучасні наукові уявлення про певні закономірності морфофункціональних перебудов спинномозкових вузлів у порівняльно-анатомічному ряді, а й слугують для розробки нового матеріалу і обґрунтування морфофункціональної оцінки видових морфологічних відмінностей нервової системи пойкілотермних хребетних тварин, адаптованих до різних умов існування у довкіллі

Magnetic phase diagram of cubic perovskites SrMn_1-xFe_xO_3

We combine the results of magnetic and transport measurements with Mossbauer spectroscopy and room-temperature diffraction data to construct the magnetic phase diagram of the new family of cubic perovskite manganites SrMn_1-xFe_xO_3. We have found antiferromagnetic ordering for lightly and heavily Fe-substituted material, while intermediate substitution leads to spin-glass behavior. Near the SrMn_0.5Fe_0.5O_3 composition these two types of ordering are found to coexist and affect one another. The spin glass behavior may be caused by competing ferro- and antiferromagnetic interactions among Mn^4+ and observed Fe^3+ and Fe^5+ ions.Comment: 8 pages, 10 figures, revtex, accepted to Phys. Rev.

Specific features of the morphology of the spinal nodes of homeothermal vertebrate animals in the comparative and anatomical series

Scientific studies that reflect the evolutionary morphology of the nervous system, namely the spinal nodes of homoeothermic vertebrates, allow us to identify specific patterns, trends, and criteria that relate to the structural organization of the organ at the population and cellular levels of their organization. The evolutionary direction of research into the macro- and microstructure of spinal cord nodes provides an opportunity to investigate the patterns of formation of optimal relationships of their structural components: nerve and glial cells, capillaries concerning the level of development of the organism, and their motor activity. The article contains the results of the morphometric characteristics of the spinal nodes of warm-blooded vertebrates in a comparative aspect: class Aves – Birds (Gallus gallus, forma domestica L., 1758 – domestic chicken); class Mammalia – Mammals (Oryctolagus cuniculus L., 1758 – European krill, Canis lupus familiaris L., 1758 – domestic dog, Sus scrofa, forma domestica L., 1758 – domestic pig, Bos taurus taurus L., 1758 – domestic bull). When performing this work, complex research methods were used: anatomical, neurohistological, morphometric, and statistical. The morphological study of the structural components of the organs of the nervous system was studied on histological sections by the method of light microscopy following the requirements of the international principles of the “European Convention for the Protection of Vertebrate Animals Used in Experiments and for Other Scientific Purposes” (Strasbourg, 1986), a decision of the First National Congress on Bioethics (Kyiv, 2001), Law of Ukraine No. 692 “On the Protection of Animals from Cruel Treatment” (3447-IV) dated February 21, 2006. For histological examination, the newly selected material was immediately fixed in a 10% aqueous neutral formalin solution, with a fixation period of 30 days, followed by step-by-step embedding in paraffin. Using a sled microtome, histological sections with a thickness of 6–10 μm were obtained. The general histological structure and microstructural changes in histological preparations were studied under a light microscope MC (Micros Austria) at magnifications from 70 to 600 times. Photomicrographs of histological preparations were carried out using a CAM V200 video camera mounted in a Micros MC microscope. The work aims to conduct a complex morpho-functional study of spinal nodes in a comparative anatomical series of representatives of higher vertebrates. It was investigated that in phylogenesis, a particular structural and morphofunctional rearrangement of the central and peripheral nervous system organs, namely the spinal nodes, takes place. They differ in shape and size. It was established that the neurocytic organization of the spinal cord nodes of all species of animals studied is characterized by the presence of large, medium, and small nerve cells. Adaptation to various living conditions of animals was formed based on morphometric indicators (the volume of neurocytes and their nuclei), their morphological structures, the density of nerve cells per 0.1 mm2, the number of glial cells per 0.1 mm2, an indicator of nuclear-cytoplasmic ratio, degree of polymorphism chromatophilia. Nissl staining of histopreparations of spinal nodes of homoothermic animals showed that the neuroplasm of nerve cells contains well-defined depths of basophilic substance, compared with lower animals, as evidence of a higher degree of development in nerve cells of the protein-synthesizing apparatus. According to the method of impregnation of spinal cord nodes with silver nitrate in all studied animals, a different intensity of coloring of nerve cells is revealed: dark, light-dark, light, which is related to the peculiarities of species and age neuromorphology, the morphofunctional state of the nervous system and the type of higher nervous activity. The obtained morpho-functional features of the organs of the nervous system are essential not only for evolutionary and comparative morphology but also for developing issues of physiology, pathology, and treatment of peripheral nervous system diseases

Magnetic oxide semiconductors

Magnetic oxide semiconductors, oxide semiconductors doped with transition metal elements, are one of the candidates for a high Curie temperature ferromagnetic semiconductor that is important to realize semiconductor spintronics at room temperature. We review in this paper recent progress of researches on various magnetic oxide semiconductors. The magnetization, magneto-optical effect, and magneto-transport such as anomalous Hall effect are examined from viewpoint of feasibility to evaluate the ferromagnetism. The ferromagnetism of Co-doped TiO2 and transition metal-doped ZnO is discussed.Comment: 26 pages, 5 tables, 6 figure

Rice Snl6, a Cinnamoyl-CoA Reductase-Like Gene Family Member, Is Required for NH1-Mediated Immunity to Xanthomonas oryzae pv. oryzae

Rice NH1 (NPR1 homolog 1) is a key mediator of innate immunity. In both plants and animals, the innate immune response is often accompanied by rapid cell death at the site of pathogen infection. Over-expression of NH1 in rice results in resistance to the bacterial pathogen, Xanthomonas oryzae pv. oryzae (Xoo), constitutive expression of defense related genes and enhanced benzothiadiazole (BTH)- mediated cell death. Here we describe a forward genetic screen that identified a suppressor of NH1-mediated lesion formation and resistance, snl6. Comparative genome hybridization and fine mapping rapidly identified the genomic location of the Snl6 gene. Snl6 is a member of the cinnamoyl-CoA reductase (CCR)-like gene family. We show that Snl6 is required for NH1-mediated resistance to Xoo. Further, we show that Snl6 is required for pathogenesis-related gene expression. In contrast to previously described CCR family members, disruption of Snl6 does not result in an obvious morphologic phenotype. Snl6 mutants have reduced lignin content and increased sugar extractability, an important trait for the production of cellulosic biofuels. These results suggest the existence of a conserved group of CCR-like genes involved in the defense response, and with the potential to alter lignin content without affecting development