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

Проектирование больших переходов воздушных линий электропередачи

It is found that the voltage at the lowest points of the wire or cable sag and at the points of their suspension on the pillars in the same span, determined in accordance with the properties of a perfectly flexible filament (similar to which the wires and cables are located in the span), differ slightly, and taking the difference of the mentioned values into account is only of methodologycal importance. The article presents the results of the calculation of wire and cable sag of large spans of power transmission line of 500 m or more length using both the traditional theory of the catenary line and the theory of equal resistance, when the cross-sectional area of a wire or cable, proportional to their tension, is considered variable in the span length, which provides the same probability of breaking them at any point of the span. When calculating the wires and cables in normal and emergency conditions, the largest sags are determined, which take place either at a higher ambient temperature or at a load of the wire with ice. The wire must be mounted in such a way as to ensure the normalized permissible dimensions to crossed engineering structures, water barriers or land, that are determined depending on the nominal voltage of the line. It is noted that the values of the wire and cable sags determined using the theory of the catenary line for the transition spans are less (although slightly) as compared to the data obtained on the basis of the theory of the equal resistance circuit. This must be taken into account in the design process.Установлено, что напряжения в низших точках провеса провода или троса и в точках их подвеса на опорах в одном и том же пролете, определенные в соответствии со свойствами идеально гибкой нити (подобно которой и располагаются провода и тросы в пролете), различаются незначительно и учет разности отмеченных значений имеет лишь методическое значение. В статье представлены результаты расчета стрелы провеса провода и троса больших пролетов линии электропередачи длиной 500 м и более с использованием как традиционной теории цепной линии, так и теории цепи равного сопротивления, когда считается переменной по длине пролета площадь поперечного сечения провода или троса, пропорциональная их натяжению, при которой обеспечивается одинаковая вероятность их разрыва в любой точке пролета. При расчете проводов и тросов в нормальных и аварийных режимах определены наибольшие стрелы провеса, которые имеют место или при высшей температуре окружающего воздуха, или при нагрузке провода гололедом. Провод должен быть смонтирован так, чтобы обеспечивались нормированные допускаемые габариты до пересекаемых инженерных сооружений, водных преград или земли, устанавливаемые в зависимости от номинального напряжения линии. Отмечено, что значения стрел провеса провода и троса, определенные с использованием теории цепной линии для переходных пролетов, меньше по сравнению с данными, полученными на основе теории цепи равного сопротивления. Это необходимо учитывать в процессе проектирования

Deep learning(s) in gaming disorder through the user-avatar bond: a longitudinal study using machine learning

Background and aims: Gaming disorder [GD] risk has been associated with the way gamers bond with their visual representation (i.e., avatar) in the game-world. More specifically, a gamer's relationship with their avatar has been shown to provide reliable mental health information about the user in their offline life, such as their current and prospective GD risk, if appropriately decoded. Methods: To contribute to the paucity of knowledge in this area, 565 gamers (Mage = 29.3 years; SD =10.6) were assessed twice, six months apart, using the User-Avatar-Bond Scale (UABS) and the Gaming Disorder Test. A series of tuned and untuned artificial intelligence [AI] classifiers analysed concurrently and prospectively their responses. Results: Findings showed that AI models learned to accurately and automatically identify GD risk cases, based on gamers' reported UABS score, age, and length of gaming involvement, both concurrently and longitudinally (i.e., six months later). Random forests outperformed all other AIs, while avatar immersion was shown to be the strongest training predictor. Conclusion: Study outcomes demonstrated that the user-avatar bond can be translated into accurate, concurrent and future GD risk predictions using trained AI classifiers. Assessment, prevention, and practice implications are discussed in the light of these findings

Сравнительный клиникоэкономический анализ применения препаратов SYSADOA, содержащих хондроитина сульфат или влияющих на его биосинтез, для лечения пациентов с остеоартрозом коленных суставов II стадии

Aim: to conduct a comparative clinical and economic analysis of using three SYSADOA drugs containing chondroitin sulfate or modifying its biosynthesis in patients with stage II knee osteoarthritis in an outpatient setting.Material and methods. This was a retrospective comparative study, with the inclusion of data from medical records of outpatients with stage II knee arthritis according to the Kellgren & Lawrence classification. We calculated the cost-effectiveness from the direct costs and treatment efficiency based on the dynamics of pain, functional ability of the joint according to the Lequesne index, as well as the VAS index, the WOMAC index, ultrasound results and quality of life according to the EuroQol-5D questionnaire. The medical records of patients (n = 90) with stage II knee osteoarthritis are systematized according to inclusion / exclusion criteria. All patients were divided into 3 groups: group 1 (n = 30) received chondroitin sulfate, 100 mg in 1 ml (Chondroguard® , Sotex, Russia), i /m, every other day, the first 3 injections of 100 mg each with good tolerance starting from the 4th injection of 200 mg, the course of treatment was 25 injections over 50 days; group 2 (n = 30) received an active substance-glycosaminoglycan-peptide complex (Romania), on the 1st day – 0.3 ml, on the 2nd day – 0.5 ml and then 3 times a week for 1 ml, the course of treatment – 20 injections per 44 days; group 3 (n = 30) received the active substance – bioactive concentrate from small sea fish (Romania), 1 ml per day, course of treatment – 20 injections, 20 days.Results. It is shown that the treatment of stage II osteoarthritis of the knee with Chondroguard® is the most economically feasible in terms of the cost-effectiveness ratio (CER=9182).Conclusion. The study results are recommended for decision making on the use of SYSADOA at the level of doctors and health care providers.Цель: провести сравнительный клинико-экономический анализ применения трех препаратов SYSADOA, содержащих хондроитина сульфат или влияющих на его биосинтез, у пациентов с остеоартрозом коленного сустава II стадии на этапе амбулаторно-поликлинической помощи.Материал и методы. Исследование являлось ретроспективным сравнительным с включением данных медицинских карт амбулаторных пациентов с остеоартрозом коленного сустава II стадии по классификации Kellgren & Lawrence. Применен анализ эффективности затрат на основе динамики болевого синдрома, функциональной способности сустава по индексу Лекена, ВАШ, индексу WOMAC, данным УЗИ коленных суставов и качеству жизни больных по анкете EuroQol-5D. Систематизированы материалы медицинских карт пациентов (n=90) с остеоартрозом коленного сустава II стадии согласно критериям включения/исключения из анализа. Все больные разделены на три группы: группа 1 (n=30) получала хондроитина сульфат, 100 мг в 1 мл (Хондрогард® , ЗАО «ФармФирма «Сотекс», Россия), в/м, через день, первые три инъекции по 100 мг, при хорошей переносимости, начиная с 4-й инъекции по 200 мг, курс лечения – 25 инъекций в течение 50 дней; группа 2 (n=30) получала активное вещество – гликозаминогликан-пептидный комплекс, в 1-й день – 0,3 мл, во 2-й день – 0,5 мл и далее три раза в неделю по 1 мл, курс лечения – 20 инъекций в течение 44 дней; группа 3 (n=30) получала активное вещество – биоактивный концентрат из мелкой морской рыбы по 1 мл в день, курс лечения – 20 инъекций в течение 20 дней.Результаты. Показано, что лечение остеоартроза коленного сустава II стадии с применением препарата хондроитина сульфата (Хондрогард®) является наиболее экономически целесообразным по соотношению показателей стоимости и эффективности применения (CER=9182 ед).Заключение. Результаты исследования рекомендованы для принятия решения о выборе препарата SYSADOA на уровне врачей и организаторов здравоохранения

Эффективность и безопасность эрибулина при различных подтипах рака молочной железы: данные из реальной клинической практики в России

The article presents a pooled experience of the use of eribulin in the real clinical practice of treatment of metastatic breast cancer in Russian oncological institutions. The effectiveness of the drug in monotherapy with HER2‑negative breast cancer was analyzed, groups of patients with most effective use of eribulin were identified depending on the localization of metastases, the most effective lines of therapy. The effectiveness of the drug in combination with trastuzumab in HER2‑positive breast cancer is described, as well as toxic reactions. В статье представлен обобщенный опыт применения эрибулина в реальной клинической практике онкологических учреждений РФ при метастатическом раке молочной железы. Проанализирована эффективность препарата в монотерапии при HER2-отрицательном раке молочных желез, выделены группы больных в зависимости от локализации метастазов, линии терапии, в которых препарат оказался максимально эффективным. Описана эффективность препарата в комбинации с трастузумабом при HER2-положительном раке молочной железы, а также токсические реакции. 

Genome-wide association study of germline variants and breast cancer-specific mortality

BACKGROUND: We examined the associations between germline variants and breast cancer mortality using a large meta-analysis of women of European ancestry. METHODS: Meta-analyses included summary estimates based on Cox models of twelve datasets using ~10

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HER2 is a known driver of breast cancer progression in 15–30% of primary breast carcinomas and an important target for therapy. More recently, it was established that transcript splice variants of HER2, including delta16-HER2, herstatin, p100 participate in malignant progression and drug resistance. Exosomes are small vesicles of endocytic origin, which are released by many different cell types and can be used as potential novel biomarkers, since they contain DNA and RNA derived from cancer cells. The aim of this study is to explore the use of exosomes for detecting HER2 splice variants and compare levels HER2 splice variants in cells and their exosomes. Material and methods: Breast cancer cell lines MDA-MB-361, MDA-MB- 231, MCF7, MCF7-Adr and BT549 were grown as monolayer cultures as recommended by American Type Culture Collection. The exosomes were isolated by an ultracentrifugation protocol. Total RNA was isolated and cDNA was generated to be used for classic PCR and SYBR Green I quantitative (q) PCR. Results: We determined HER2 splice variants levels in MDA-MB-361, MDA-MB-231 breast cancer cell lines and in exosomes derived from MDA-MB-36. MDA-MB-361 cells expressed high levels of full length HER2 mRNA, delta16-HER2 mRNA, whereas no expression was detected in other cell lines. Exosomes derived from MDA-MB-231 cells line were negative for Herstatin, delta16-HER2 and p100 but positive for mRNA of full length HER2. Conclusion: The absence of HER2 mRNA and splice variants in MCF7, MCF7-Adr and BT549 cells lines corresponded to their absence in exosomes. Although the other cell lines remain to be examined, we speculate that exosomes will reflect the HER2 splice variants content present in the breast cancer cells