Principles of forming a modern accounting and analytical model of commercial organization in digital economy

Purpose: The article presents basic methodological approaches to the creation of a new model of forming and functioning of the accounting and analytical system to meet the information needs of internal and external stakeholders of organizations. Design/Approach/Methodology: Substantiation of the principles of building a system for accounting and analytical information management that meets current conditions for the business functioning using modern hardware and software. Findings: The developed model of cascade functioning of organization’s information support system optimizes the structure and content of accounting and analytical modules, contributes to the effective implementation of management functions, timely control and rapid response to the impact of negative factors. Practical implications: The principles of information flow management system constructing formulated in the article contribute to optimization of expenses for organization of accounting and analytical functions, improvement of quality of financial and non-financial reporting, realistic assessment and forecasting of business efficiency. Originality/Value: The proposed new model for constructing an accounting and analytical information base allows to improve the procedures of collection, processing, storage and disclosure of financial and non-financial information, to create a balanced structure of the database on the basis of cascade digitization of primary and derived data.peer-reviewe

Myocardial damage biomarkers and the first case of macrotroponin I detection in endurance athletes

Background. High levels of cardiac troponin in the blood indicates myocardial injury, including those caused by intense exercises. Recent studies have shown that an elevation in the troponin concentration in the patients can be caused by the macrotroponin circulation. There is no data in the scientific literature describing this problem in athletes.The aim. To identify the cases and possible causes of high blood levels of cardiac markers in athletes before and after endurance exercises.Materials and methods. The study was conducted on 11 male cross-country skiers aged 15–21 years. The study included two stages: the first was conducted at the end of the preparatory period (November, 2020–2021), the second – in the middle (March) of the 2020–2021 competitive period. At each stage, two blood samples were taken from a vein: the first – in the morning on an empty stomach after a day of rest, the second – 12–14 hours after a high-intensity exercise. In the blood serum, the activity of total creatine kinase (CK), weight concentration of the cardiac isoenzyme of creatine kinase (CK-MB), and concentration of high sensitive troponin I (Tn) were measured.Results. The activity of CK in athletes exceeded the upper limit threshold, and decreased from the preparatory (November) to the competitive (March) period. The concentration of CK-MB in response to exercise increased by 2 times and was not accompanied by the signs of myocardial injury. The most sensitive indicator, responsive to physical activity, was troponin I. However, the highest elevation of Tn in blood of one athlete, both before and after the exercise, was associated with the presence of macrotroponin without signs of myocardial injury.Conclusions. An increase of muscle tissue injury biomarkers in blood, including the heart muscle (CK, CK-MB, and Tn), by 2–4 times is a typical reaction for the body of a cross-country skier to an intense exercise. High levels of troponin in the blood, both before and after training or competition, may be associated with the presence of macrotroponin

Structural and Morphological Features of Anisotropic Chitosan Hydrogels Obtained by Ion-Induced Neutralization in a Triethanolamine Medium

For the first time, anisotropic hydrogel material with a highly oriented structure was obtained by the chemical reaction of polymer-analogous transformation of chitosan glycolate—chitosan base using triethanolamine (TEA) as a neutralizing reagent. Tangential bands or concentric rings, depending on the reaction conditions, represent the structural anisotropy of the hydrogel. The formation kinetics and the ratio of the positions of these periodic structures are described by the Liesegang regularities. Detailed information about the bands is given (formation time, coordinate, width, height, and formation rate). The supramolecular ordering anisotropy of the resulting material was evaluated both by the number of Liesegang bands (up to 16) and by the average values of the TEA diffusion coefficient ((15–153) × 10−10 and (4–33) × 10−10 m2/s), corresponding to the initial and final phase of the experiment, respectively. The minimum chitosan concentration required to form a spatial gel network and, accordingly, a layered anisotropic structure was estimated as 1.5 g/dL. Morphological features of the structural anisotropic ordering of chitosan Liesegang structures are visualized by scanning electron microscopy. The hemocompatibility of the material obtained was tested, and its high sorption–desorption properties were evaluated using the example of loading–release of cholecalciferol (loading degree ~35–45%, 100% desorption within 25–28 h), which was observed for a hydrophobic substance inside a chitosan-based material for the first time. © 2023 by the authors.Russian Science Foundation, RSF: 22-23-00320The study was supported by a grant from the Russian Science Foundation № 22-23-00320, https://rscf.ru/project/22-23-00320/, accessed on 3 November 2023

Evaluation of supramolecular complex of fenbendazole effect on embryonic development

The purpose of the research is to study the embryotropic effect of supramolecular complex of fenbendazole (SMСF).Materials and methods. The experiment to assess the embryotropic properties of SMCF was carried out on 40 white female and 20 male rats in accordance with the Guidelines for the experimental (preclinical) study of new pharmacological substances. Pregnant female rats were divided into 3 experimental and one control groups. SMCF was administered intragastrically on the 1–6 days of embryogenesis (group 1); on the 7–14 days (group 2) and on the 15–19 days (group 3) in three times therapeutic dose – 6,0 mg/kg of active substance. The animals of the control group received saline from the first to the 19th days of pregnancy. Rats were euthanized on the 20th day of pregnancy. The uterus with fetuses was removed after laparotomy, the number of corpora lutea, implantation sites, the number of living, dead and resorbed fetuses were recorded, the weight and diameter of the placenta were determined. The embryos were examined, weighed, the craniocaudal sizes were determined, the levels of total embryonic, preimplantation and postimplantation embryo death were calculated. The fetuses were examined for abnormalities of internal organs and changes in the skeletal system according to the methods of J. G. Wilson (1965) and A. B. Dawson (1926), modified in the department of embryology of the IEM of the USSR Academy of Medical Sciences.Results and discussion. As a result, SMCF does not induce toxic effects on the fetus: mortality rates, size and weight of embryos were at the level of the control group in a threefold therapeutic dose 6,0 mg/kg at intragastric administration on the 1–6; 7–14 and 15–19 days of pregnancy. SMCF did not cause external and internal malformations

Gender differences in the pharmacological actions of pegylated glucagon-Like peptide-1 on endothelial progenitor cells and angiogenic precursor cells in a combination of metabolic disorders and lung emphysema

In clinical practice, the metabolic syndrome (MetS) is often associated with chronic obstructive pulmonary disease (COPD). Although gender differences in MetS are well documented, little is known about sex-specific differences in the pathogenesis of COPD, especially when combined with MetS. Consequently, it is not clear whether the same treatment regime has comparable efficacy in men and women diagnosed with MetS and COPD. In the present study, using sodium glutamate, lipopolysaccharide, and cigarette smoke extract, we simulated lipid metabolism disorders, obesity, hyperglycemia, and pulmonary emphysema (comorbidity) in male and female C57BL/6 mice. We assessed the gender-specific impact of lipid metabolism disorders and pulmonary emphysema on angiogenic precursor cells (endothelial progenitor cells (EPC), pericytes, vascular smooth muscle cells, cells of the lumen of the nascent vessel), as well as the biological effects of pegylated glucagon-like peptide 1 (pegGLP-1) in this experimental paradigm. Simulation of MetS/COPD comorbidity caused an accumulation of EPC (CD45−CD31+CD34+), pericytes, and vascular smooth muscle cells in the lungs of female mice. In contrast, the number of cells involved in the angiogenesis decreased in the lungs of male animals. PegGLP-1 had a positive effect on lipids and area under the curve (AUC), obesity, and prevented the development of pulmonary emphysema. The severity of these effects was stronger in males than in females. Furthermore, PegGLP-1 stimulated regeneration of pulmonary endothelium. At the same time, PegGLP-1 administration caused a mobilization of EPC (CD45−CD31+CD34+) into the bloodstream in females and migration of precursors of angiogenesis and vascular smooth muscle cells to the lungs in male animals. Gender differences in stimulatory action of pegGLP-1 on CD31+ endothelial lung cells in vitro were not observed. Based on these findings, we postulated that the cellular mechanism of in vivo regeneration of lung epithelium was at least partly gender-specific. Thus, we concluded that a pegGLP-1-based treatment regime for metabolic disorder and COPD should be further developed primarily for male patients

Effects of <i>Trichinella spiralis</i> and <i>Echinococcus multilocularis</i> extracts after single and multiple injections on mitosis and hematological and biochemical parameters of mice

The purpose of the research is to study effects of Trichinella spiralis and Echinococcus multilocularis extracts on mitosis in a bone marrow cell population, and on hematological and biochemical blood parameters of mice after single and multiple intraperitoneal injections.Materials and methods. The experiment was conducted on outbred male mice. The T. spiralis and E. multilocularis extracts were administered intraperitoneally once or multiple times daily for 10 days at a dose of 80 μg/mouse. Bone marrow cell isolation, microscopic preparations, mitotic index and individual stage determination were made as described in the literature (Ford C. E., Hamerton J. L., 1956). The mouse main peripheral blood parameters were determined with a MicroCC-20 Plus hematological analyzer, and the leucogram was determined by a conventional method. Biochemical blood parameters of the mice were determined with a Clima MC-15 analyzer.Results and discussion. The T. spiralis and E. multilocularis extracts after a single intraperitoneal injection at a dose of 80 μg/ mouse had a pronounced negative effect on the mouse bone marrow cell mitosis with the cell division terminated in the metaphase and a decreased proportion of other mitosis stages. Characteristics were detected of the effects made by the T. spiralis and E. multilocularis extracts on the mouse bone marrow cell mitosis after multiple administration for 10 days. In the reinjection mode of the test extracts to the mice, hematological and biochemical parameters did not change

Нейровизуализационные характеристики изменений вещества головного мозга при генетической форме микроангиопатии (ЦАДАСИЛ)

Purpose. To evaluate specific changes in MRI of the human brain, associated with cerebral autosomal dominant arteriopathy with subcortical infarcts and leukoencephalopathy (CADASIL).Materials and methods. We enrolled 24 patients with genetically confirmed CADASIL (19–81 y.o.). The following MRI sequences were performed for every subject: T1 MPR, T2, T2-FLAIR, DTI and SWI. Brain tissue lesions were assessed using STandards for ReportIng Vascular changes on nEuroimaging (STRIVE).Results. In the CADASIL group the following changes were observed (in % of patients): recent small subcortical infarcts – none; lacunes – 54%; white matter hyperintensities (WMH) by Fazekas 1 – 12%, Fazekas 2 – 17%, Fazekas 3 – 71% (sites of predilection: anterior temporal lobe and external capsule); cerebral microbleeds – 42%; enlarged perivascular spaces – 88%; brain atrophy – 27%.Conclusion. Neuroimaging signs of brain lesions are common for all types of cerebral small vessel disease, including CADASIL. However, there are some features in patients with CADASIL. The detection of petechial intraparenchymal hemorrhages is a diagnostically and prognostically useful marker, so it is very important to use gradient echo planar T2* or SWI sequence in the conventional MRI protocol.Цель исследования: оценить нейровизуализационные особенности поражения вещества головного мозга, выявляемые у пациентов с церебральной аутосомно-доминантной артериопатией с субкортикальными инфарктами и лейкоэнцефалопатией (ЦАДАСИЛ).Материал и методы. В исследование было включено 24 пациента с генетически подтвержденным диагнозом ЦАДАСИЛ. Всем пациентам было выполнено МРТисследование в следующих режимах: Т1 MPR, Т2, Т2-FLAIR, DTI и SWI. Поражение вещества головного мозга оценивалось согласно критериям STRIVE (STandards for ReportIng Vascular changes on nEuroimaging).Результаты. При оценке поражения вещества головного мозга были получены следующие результаты: гиперинтенсивность белого вещества выявлена у всех пациентов (Fazekas 1 – 12%, Fazekas 2 – 17%, Fazekas 3 – 71%) с наиболее характерной локализацией поражения в области наружных капсул и полюсов височных долей, в 54% случаев выявлено наличие лакун, недавние малые инфаркты не обнаружены, в 42% случаев определялись микрокровоизлияния, расширенные периваскулярные пространства встречались у 88% пациентов, расширение ликворных пространств – у 27%.Заключение. Нейровизуализационные характеристики поражения вещества головного мозга являются общими для ряда заболеваний, обусловленных патологией сосудов малого калибра, однако существуют характерные паттерны поражения вещества головного мозга у пациентов с ЦАДАСИЛ. Включение в стандартный протокол обследования последовательностей, чувствительных к геморрагическому компоненту (T2*, SWI), а также знание и выявление характерных особенностей поражения вещества головного мозга играют важную роль в постановке диагноза ЦАДАСИЛ и его дифференциальной диагностике с другими заболеваниями сосудов малого калибра, а также с демиелинизирующими процессами

РАСПРОСТРАНЕНИЕ И ПРОФИЛАКТИКА ПИРОПЛАЗМИДОЗОВ КРУПНОГО РОГАТОГО СКОТА В РЕСПУБЛИКЕ ДАГЕСТАН

Objective of research: Determination of the efficiency of 5% concentration Diminazene aceturate at the dose of 0.25 mg/kg body in combination with polyethylene glycol solution applied against piroplasmidosis in cattle.Materials and methods: Trial of the new method of prolonged chemoprevention was carried out in one of the farms of Dagestan, which is unfavorable for piroplasmidosis. Aceturate contained in this drug rapidly inhibits DNA in cells of blood parasites, which leads to their death within several hours. Diminazene aceturate proved to be effective against piroplasmidosis, babesiosis, taleriosis, hemosporidosis of animals. The experiment was conducted on 30 head of cattle divided into 3 groups 10 head in each. Animals of two groups received the preparation and prolongator at the dose of 0,25 mg/kg in the 15% aqueous solutions of polyethylene glycols (PEG), and at the dose of 0,25 mg/kg in the 20% aqueous solutions; the third group served as a control (received the preparation without prolongator). Efficacy of the method was estimated by periodic examination of blood smears from experimental animals for plasmodia in erythrocytes and synchronous measurement of body temperature of animals.Results and discussion: It was found that the method of prolonged chemoprophylaxis applied against piroplasmidosis in animals (at the dose of 5 ml per 100 kg body weight, 6 times every 25 days) enables disease prevention during the whole disease season. Such method allows reducing the number of treatments from 24 to 12-13 times in a season. In addition, data on the distribution of hemosporidia infections among the cattle in the Republic of Dagestan were clarified.Цель исследования — изучение эффективности препарата ДАЦ (диминацена ацетурат) в сочетании с 20%-ным раствором полиэтиленгликоля при пироплазмидозах крупного рогатого скота.Материалы и методы. Для испытания нового метода пролонгированной химиопрофилактики был проведен производственный опыт в одном из хозяйств Дагестана, неблагополучном по пироплазмидозу.Входящий в состав препарата ДАЦ диминацена ацетурат быстро ингибирует ДНК клеток паразитов крови, что приводит к их гибели в течение нескольких часов. Препарат ДАЦ является эффективным средством для животных при заболевании пироплазмозом, бабезиозом, тейлериозом, гемоспоридиозом.Опыт проведен на 30 головах крупного рогатого скота, которых разделили на 3 группы по 10 голов в каждой. Животным двух групп вводили препарат и пролонгатор в дозах: 0,25 мг/кг в 15%-ном водном растворе ПЭГ и в дозе 0,25 мг/кг в 20%-ном водном растворе, третья группа служила контролем (препарат без пролонгатора).Эффективность метода определяли путем периодического исследования мазков периферической крови опытных животных на наличие плазмидий в эритроцитах, для мониторинга, синхронно с исследованиями, измеряли температуру тела животных.Результаты и обсуждение. Установлено, что применение метода пролонгированной химиопрофилактики пироплазмоза у крупного рогатого скота в объеме 5 мл на 100 кг массы тела через каждые 25 дней (шестикратно) позволяет предотвратить болезнь в течение всего сезона заболеваний. Такой метод обработки позволяет в последующем сократить количество обработок животных за сезон с 24 до 12-13 раз. Также были уточнены данные по распространению пироплазмидозов крупного рогатого скота в девяти районах Республики Дагестан

Влияние экстрактов Trichinella spiralis и Echinococcus multilocularis при однократном и многократном введении на митоз, гематологические и биохимические показатели у мышей

The purpose of the research is to study effects of Trichinella spiralis and Echinococcus multilocularis extracts on mitosis in a bone marrow cell population, and on hematological and biochemical blood parameters of mice after single and multiple intraperitoneal injections.Materials and methods. The experiment was conducted on outbred male mice. The T. spiralis and E. multilocularis extracts were administered intraperitoneally once or multiple times daily for 10 days at a dose of 80 μg/mouse. Bone marrow cell isolation, microscopic preparations, mitotic index and individual stage determination were made as described in the literature (Ford C. E., Hamerton J. L., 1956). The mouse main peripheral blood parameters were determined with a MicroCC-20 Plus hematological analyzer, and the leucogram was determined by a conventional method. Biochemical blood parameters of the mice were determined with a Clima MC-15 analyzer.Results and discussion. The T. spiralis and E. multilocularis extracts after a single intraperitoneal injection at a dose of 80 μg/ mouse had a pronounced negative effect on the mouse bone marrow cell mitosis with the cell division terminated in the metaphase and a decreased proportion of other mitosis stages. Characteristics were detected of the effects made by the T. spiralis and E. multilocularis extracts on the mouse bone marrow cell mitosis after multiple administration for 10 days. In the reinjection mode of the test extracts to the mice, hematological and biochemical parameters did not change.Цель исследований – изучение особенностей влияния экстрактов Trichinella spiralis и Echinococcus multilocularis на митоз в популяции клеток костного мозга, а также гематологические и биохимические показатели крови у мышей при однократном и многократном внутрибрюшинном введении.Материалы и методы. Опыт проводили на беспородных мышах-самцах. Экстракты T. spiralis и E. multilocularis вводили однократно или многократно ежедневно в течение 10 сут внутрибрюшинно в дозе 80 мкг/мышь. Выделение клеток костного мозга, приготовление микроскопических препаратов, определение митотического индекса и отдельных стадий проводили, как описано в литературе (Ford C. E., Hamerton J. L., 1956). Основные показатели периферической крови мышей определяли на гематологическом анализаторе «MicroCC-20 Plus», лейкоцитарную формулу – общепринятым методом. Биохимические показатели крови мышей определяли на анализаторе «Clima MC-15».Результаты и обсуждение. Экстракты T. spiralis и E. multilocularis при однократном внутрибрюшинном введении в дозе 80 мкг/мышь оказывали выраженное негативное действие на митоз клеток костного мозга мышей с остановкой клеточного деления в метафазе и снижением доли других стадий митоза. Выявлены особенности воздействия экстрактов T. spiralis и E. multilocularis на митоз клеток костного мозга мышей при многократном введении в течение 10 сут. В режиме повторных введений испытуемых экстрактов мышам гематологические и биохимические показатели не изменялись

ВАЛИДАЦИЯ ДИАГНОСТИЧЕСКОЙ ТОЧНОСТИ АЛГОРИТМА «ИСКУССТВЕННОГО ИНТЕЛЛЕКТА» ДЛЯ ВЫЯВЛЕНИЯ РАССЕЯННОГО СКЛЕРОЗА В УСЛОВИЯХ ГОРОДСКОЙ ПОЛИКЛИНИКИ

The objective of the study is to evaluate the diagnostic accuracy of an original artificial intelligence (AI) algorithm for detecting MS in the radiology department of primary (outpatient) hospital.Materials and methods. Depersonalized results of brain magnetic resonance imaging (MRI) studies performed in the period from August 22, 2019 to September 26, 2019 in 93 patients (42 men (mean age 47,5±15,9 years) and 51 women (mean age 52,3±16,8 years)) were analyzed. All patients signed a voluntary informed consent form. Brain MRIwere carried out on the VANTAGE Atlas 1,5T MRI scanner (Toshiba, Japan) under a standard protocol.Results. All MRI studies were analyzed by AI-algorithm (index-test). It decisions were compared with a  reference test (groundtruth). The sensitivity of the index-test is 100%, specificity — 75,3%, accuracy —  76,3%, negative predictive value — 100%, area under ROC-curve — 0,861. The algorithm reliably sorts out the studies without signs of MS. The algorithmshows sufficient quality and excellent reproducibility of the results on independent data.Conclusion. The developed AI algorithm ensures effective triage of MRI studies in primary care settings, maintaining an optimal index of suspicion in MS.Цель: оценить диагностическую точность оригинального алгоритма выявления РС в условиях отделения лучевой диагностики медицинской организации, оказывающей первичную (амбулаторно-поликлиническую) медицинскую помощь.Материалы и методы. Проведен анализ деперсонализированных результатов МР-исследований головного мозга, выполненных 93 пациентам в период с 22.08.2019 г. по 26.09.2019 г., из которых 42 мужчины (средний возраст 47,5±15,9 лет) и 51 женщина (средний возраст 52,3±16,8 лет); лица европеоидной расы, жители г. Москвы. Все  пациенты подписали добровольное информированное согласие. Исследования  проводились на томографе VANTAGE Atlas (Toshiba, Япония) с индукцией магнитного поля 1,5 Тл по стандартному протоколу.Результаты. Все МР-исследования проанализированы с применением оригинального  алгоритма «искусственного интеллекта» (ИИ). Решения алгоритма (индекс-теста)  сопоставлены с референс-тестом, значения которого приняты за истинный статус  обследуемых лиц. Чувствительность индекс-теста — 100%, специфичность — 75,3%,  точность — 76,3%, прогностическая ценность отрицательного результата — 100%, площадь под характеристической кривой — 0,861. Результаты свидетельствуют о надежном «отсеивании» алгоритмом результатов исследований без признаков РС.  Показано достаточное качество и отличная воспроизводимость результатов работы  алгоритма на независимых данных.Заключение. Разработанный алгоритм ИИ обеспечивает эффективную сортировку МР-исследований в условиях первичного звена здравоохранения с поддержанием оптимального уровня настороженности относительно РС