Methodology of the remote audit efficiency

Remote audit is performed using information and communication technologies to collect, store, retrieve, process, analyse and transmit information. Before the COVID-19 pandemic, remote audits were carried out on a relatively small scale (for example, checking enterprises with hazardous production) or in case of unforeseen circumstances. During the COVID-19 pandemic, businesses, regulators and households have been forced to switch to work remotely, based on existing and developing new technologies. This article analyses remote audits and their effectiveness. To do this, autors have been conducted 18 interviews with representatives of the audit profession (leading auditors, auditors) and audit clients. The result has been the identification of the main differences between the process of traditional and remote audit, difficulties and features. Based on existing methods for analysing the audits’ effectiveness, and using a balanced scorecard, we have developed a methodology for assessing the effectiveness of remote audits (including indicators that affect the effectiveness of only remote audits)

Digital economy: terminological discourse

Due to the frequent use of the terms “digital economy”, “digitalisation” and “digital transformation” in regulation legal documents and methodological developments concerning the information technologies development and implementation in society and the economy, it is relevant to analyse the essence and application of these definitions. A terminological analysis of these concepts was carried out, and attention to main practical aspects describing these phenomena is paid in the article. A significant terminological discrepancy in these concepts in legislative documents, research and practice was noted. This leads to the emergence of incorrect messages for the methodological and practical conclusions both on a global scale and at the specific economic actors level. A logical scheme of interaction and interpenetration of the processes, arising in the digital economy creation, digitalisation and digital transformation, was built, which has allowed to create the authors’ vision of the definitions essence for their further use in science and practice

The phenomenon of NFT (non-fungible tokens) as an accounting entity

The emergence of the digital economy and increased activity in cyberspace have led to the creation of new technologies and digital products such, as non-fungible tokens (NFT). The article presents the arguments that justify the need to study NFT as an object of legal relations and an object of accounting. A brief description of these items has been given; their types and market of circulation have been studied, and, also the current legal provisions, Russian accounting standards and international financial reporting standards have been analysed. To define NFT as an accounting object, the types of accounting objects enshrined in Federal Law No. 402-FZ “On Accounting” have been considered and the criteria for their attribution in relation to NFT have been analysed. The legal and accounting problems associated with the emergence of a new object have been highlighted and the ways for further research in the field of creating an accounting methodology for NFT as a specific and highly promising digital product have been defined

Conceptual problems of financial accounting in a digital economy

The article shows modern problems of financial accounting associated with formation of conceptual accounting provisions in the context of digitalisation of society and economy. An open system of financial accounting, consisting of interrelated and interdependent elements, functions in the new economic conditions. The accounting concept created by regulatory legal acts does not meet the requirements of practice and does not meet current users’ needs. There are prerequisites for changing the entire accounting system due to modern technologies (blockchain, artificial intelligence), which can completely change the traditional ideas about the formation of accounting and analytical information as well as main functions of accountant. The study of the current financial accounting concept and the formulation of directions for its development in the digital economy formation conditions based on the identification of conceptual problems of the modern accounting system characteristic is the purpose of the work. An analysis of the digital economy impact on the accounting system formation, a review of the main system elements that are undergoing the greatest transformation and the identification of problem areas that need to be addressed in the formation of the digital economy are the objectives of the study. The most relevant problem is the legal regulation of financial accounting, as well as issues of methodological nature related to the need for internal content, proposed by the authors of the accounting system in accordance with the changed digital economy information needs

Prevalence and Severity of Breast Arterial Calcification on Routine Mammography

Aim. To determine the frequency of detection and severity of breast arterial calcification (BAC) among women undergoing mammography on the basis of medical institutions in Moscow.Material and methods. The analysis included 4274 digital mammograms of women aged 40-93 who underwent preventive or diagnostic mammography. Standard full-format digital mammograms were performed in craniocaudal and mediolateral oblique projections. In addition to the standard diagnosis of breast disease, all mammograms were evaluated for the presence of BAC. The severity of BAC was assessed on a 12-point scale: mild 3-4 points, moderate 5-6 points, severe 7-12 points.Results. The average frequency of BAC was 10.1%, in the middle age group 50-59 years – 6.0%. The incidence of BAC increased with age, from 0.4% to 0.6% in women <50 years of age to >50% in women ≥80 years of age. A statistically significant and pronounced correlation was found between the woman's age and the presence of BAC r Pearson =0.769 (p<0.001). There was also a less noticeable but statistically significant correlation between age and severity of BAC r Spearman =0.319 (p<0.001). Regression analysis made it possible to estimate the probability of CAD depending on age. In women <50 years of age, only mild to moderate calcification occurred, while those ≥65 years of age had a significant increase in the incidence of severe CAD.Conclusion. There was an expected increase with age in both prevalence and severity of BAC. Cases of severe BAC in women younger than 65 years of age and any BAC in women younger than 50 years of age are atypical and require clarification of their association with cardiovascular and other diseases

Effects of a high-fat diet on the lipid profile of oocytes in mice

There are evidences that obese women exhibit a detrimental oocyte quality. However, it remains unclear how this change is associated with obesity, indirectly – or directly through a change in the content and/or composition of lipids in oocytes. The aim of this work was to study effects of a high-fat diet applied to female donor mice on the amount and qualitative composition of lipids of immature and in vivo matured oocytes. A high-fat diet caused larger body weight in female mice compared with the control (p < 0.001; 44.77±1.46 and 35.22±1.57, respectively), and increased the blood levels of cholesterol (p < 0.05; 2.06±0.10 and 1.78±0.10, respectively) and triglycerides (p < 0.05; 2.13±0.23 and 1.49±0.21, respectively). At the same time, this diet does not affect the level of unsaturation of lipids in immature (0.207±0.004 in the experiment and 0.206±0.002 in the control) and matured oocytes (0.212±0.005 in the experiment and 0.211±0.003 in the control). Total lipid content increased during in vivo maturation of mouse oocytes. The amount of lipids was greater in mature oocytes in the experimental group compared to the control (p < 0.01; 8.15±0.37 and 5.83±0.14, respectively). An increase in intracellular lipid amount during oocyte maturation was revealed both after a standard diet (p < 0.05; 4.72±0.48 and 5.83±0.14, respectively) and after a fat-rich diet (p < 0.001; 3.45±0.62 and 8.15±0.37, respectively). Thus, during in vivo oocyte maturation in mice the content of intracellular lipids enhanced, the high-fat diet aggravated this dynamics of lipid increase during in vivo maturation of oocytes

Оценка влияния индукторов овуляции на состояние молочной железы у женщин в программе эндокорпорального оплодотворения по результатам микроволновой маммографии

The results of check-up of 65 women with sterility in extracorporal fertilization (EF) program are presented. Radiothermometry was used to estimate the influence of ovulation induction on the state of breast. The dependence of changes of breast temperature on the patients’ age, pregnance in EF program, scheme of ovulation induction, number of EF attempts, gonadotrophin dose, amount of oocytes received in the EF program, presence of Ovarian HyperStimulation Syndrome (OHSS) , and level of preovulatory E2 have been analyzed. A tendency to an increase of breast temperature in women in the Assisted Reproductive Treatment (ART) program has been revealed. It correlates with the number of EF attempts, gonadotrophin dose, amount of received oocytes, presence of OHSS, and level of preovulatory estradiol, which may be indicative of increased proliferative activity in this cohort of patients. The method of microwave radiothermometry can be used to estimate and monitor the functional state of breast in women of any age without dose load.Представлены результаты комплексного обследования 65 женщин с бесплодием в программе эндокорпорального оплодотворения (ЭКО). Для оценки влияния индукторов овуляции на состояние молочных желез использовали метод микроволновой радиотермометрии. Проанализирована зависимость изменения температуры молочной железы от возраста пациенток, наступления беременности в программе ЭКО, схемы индукции овуляции, количества попыток ЭКО, дозы гонадотропинов, количества полученных ооцитов в программе ЭКО, наличия синдрома гиперстимуляции яичников (СГЯ) и уровня преовуляторного Е2. Выявлена тенденция к повышению температуры в молочной железе у женщин в программе ВРТ, коррелирующая с количеством попыток ЭКО, дозой гонадотропинов, количеством полученных ооцитов, наличием СГЯ, уровнем преовуляторного эстрадиола,что может свидетельствовать о повышении пролиферативной активности у данного контингента пациенток. Метод микроволновой радиотермометрии можно использовать для оценки и мониторинга функционального состояния молочных желез женщин любого возраста без дозовой нагрузки