Organizational and methodological approaches to development of accounting policy for formation of integrated accounting of interrelated agricultural companies

The purpose of the article is to determine advantages and drawbacks of existing organizational and methodological approaches to development of accounting policy and develop optimal approach to formation of integrated accounting of interrelated agricultural enterprises. For this purpose, the article uses methods of problem and comparative analysis, method of optimization, and methods of graphical presentation of information. The authors conduct comparative analysis of existing organizational and methodological approaches to development of accounting policy of enterprise and develop optimal approach to formation of integrated accounting of interrelated agricultural enterprises. As a result of the research, the authors come to the conclusion that Russian and international approach to development of accounting policy differ from each other, but neither of these approaches is optimal for formation of integrated accounting of interrelated agricultural enterprises. The developed optimal approach to formation of integrated accounting allows unifying the process of development of accounting policy of enterprise and thus is the best for interrelated agricultural enterprises. This approach is oriented at consumers, due to which it is able not only to simplify the process of formation of corporate accounting of interrelated agricultural enterprises but to turn it into the factor of their competitiveness.peer-reviewe

Inhibition of LtxA Toxicity by Blocking Cholesterol Binding with Peptides

The leukotoxin (LtxA) produced by Aggregatibacter actinomycetemcomitans kills host immune cells, allowing the bacterium to establish an ecological niche in the upper aerodigestive tract of its human host. The interaction of LtxA with human immune cells is both complex and multifaceted, involving membrane lipids as well as cell-surface proteins. In the initial encounter with the host cell, LtxA associates with lymphocyte function-associated antigen-1, a cell surface adhesion glycoprotein. However, we have also demonstrated that the toxin associates strongly with the plasma membrane lipids, specifically cholesterol. This association with cholesterol is regulated by a cholesterol recognition amino acid consensus (CRAC) motif, with a sequence of 334LEEYSKR340, in the N-terminal region of the toxin. Here, we have demonstrated that removal of cholesterol from the plasma membrane or mutation of the LtxA CRAC motif inhibits the activity of the toxin in THP-1 cells. To inhibit LtxA activity, we designed a short peptide corresponding to the CRAC336 motif of LtxA (CRAC336WT). This peptide binds to cholesterol and thereby inhibits the toxicity of LtxA in THP-1 cells. Previously, we showed that this peptide inhibits LtxA toxicity against Jn.9 (Jurkat) cells, indicating that peptides derived from the cholesterol-binding site of LtxA may have a potential clinical applicability in controllinginfections of repeats-in-toxin-producing organisms. © 2016 John Wiley & Sons A/S

Metabolic adverse effects of antipsychotics: the state of the problem and management options

Antipsychotic  drugs are widely used for many psychiatric disorders, such as schizophrenia, bipolar affective disorder, delusions and hallucinations  due to neurological  disorders, depression with severe psychotic  symptoms. Metabolic disorders including  weight gain, dyslipidemia and hyperglycemia  are one of the most common side effects of antipsychotic therapy. Psychiatric patients have higher risk of cardiovascular disease, so that the development of metabolic side effects is an important clinical problem that should be solved. Antipsychotic-induced weight gain may cause distress that leads to antipsychotics withdraw and repeated hospitalizations.Lifestyle changes, correction of the antipsychotic treatment, additional medications and their combination are the possible solutions of antipsychotic metabolic side effects. Lifestyle modification is a first-line therapy that should complement other options, when it feasible. At the same time, it can be extremely difficult for patients receiving antipsychotic to adhere dietary and physical activity recommendations. Replacing an antipsychotic with a milder drug is not always possible and may not be enough effective. Metformin seems to be the most well-studied, safe and effective agent that is prescribed to deal with antipsychotic-induced weight gain and associated metabolic disorders. Glucagon-like peptide type 1 receptor agonists and thiazolidinediones  are mentioned as alternative medications, but clinical data on their efficacy and safety in this patient group are extremely limited. Dyslipidemia can develop as an independent antipsychotic side effect even without an increase in body weight. The most effective treatment, as in the general population, is statin therapy. However, the joint appointment of statins and antipsychotic significantly  increases the risk of adverse reactions, such as myalgia, myopathy, increased creatine kinase levels, due to the competition of drugs for the cytochrome system.It is still unknown what scales should be used for cardiovascular risk stratification in patients taking antipsychotic and whether it is possible to use metformin to prevent antipsychotic-induced weight gain, and if so, how to select patients for whom such therapy can be indicated. Finally, more clinical trials are needed to evaluate the efficacy and safety of other classes of hypoglycemic and lipid-lowering drugs in patients on antipsychotics

THIN FILMS OF A NEW ORGANIC SINGLE-COMPONENT FERROELECTRIC 2-METHYLBENZIMIDAZOLE

Subject of Research.We present results of structural and dielectric study of organic ferroelectric 2-methylbenzimidazole (MBI) thin films. Method. The films have been grown on substrates of leuco-sapphire, fused and crystalline silica, neodymium gallate, bismuth germanate, gold, aluminium, platinum. The films have been grown by two different methods: substrate covering by ethanol solution of MBI and subsequent ethanol evaporation; sublimation at the temperature near 375 K under atmospheric pressure. Crystallographic orientation studies have been performed by means of «DRON-3» X-ray diffractometer, block structure of the films has been determined by «LaboPol-3» polarizing microscope. Small-signal dielectric response has been received with the use of «MIT 9216A» digital LCR-meter, while strong-signal dielectric response has been studied by Sawyer-Tower circuit. Main Resuts. We have shown that the films obtained by evaporation are continuous and textured. Obtained film structure depends on the concentration of the solution. Films may consist of blocks that are splitted crystals like spherulite. Spontaneous polarization components in such films may be directed both perpendicularly and in the film plane. We have also obtained structures consisting of single-crystal blocks with spontaneous polarization components being allocated in the film plane. Block sizes vary from a few to hundreds of microns. Films obtained by sublimation are amorphous or dendritic. The dielectric properties of the films obtained by evaporation have been studied. We have shown that the dielectric constant and dielectric loss tangent increase under heating. The dielectric hysteresis loops are observed at the temperature equal to 291-379 K. The remnant polarization increases with temperature for constant amplitude of the external electric field, and achieves 4.5mC/cm2, while the coercive field remains constant. We propose that such behavior is explained by increase of the number of crystallites with switchable polarization due to decrease in the coercive field under heating. The remnant polarization decreases with frequency increase. Practical Relevance. Proposed method of ferroelectric films manufacture is characterized by low cost and convenience. Unlike many other ferroelectrics, the films contain no lead and rare metals. MBI films demonstrate the low value of the coercive fields. This paper may be useful for electronic components developers

Estimation of physiotherapy effectiveness in complex treatment of psoriasis

The article presents the results of placebo-controlled research of the effectiveness of magnetic infrared laser therapy (MIL-therapy) of patients with psoriasis with malabsorption syndrome. The methods of treatment (traditional method, method with the use of magnetic infrared laser therapy and placebo control) were compared. The results of study showed that the group of patients who were treated with use of magnetic infrared laser therapy had more significant positive dynamics

Conformation of surface exposed N-terminus part of bacteriorhodopsin studied by transferred NOE technique

AbstractInteraction of the monoclonal antibody A5 raised against native bacteriorhodopsin (BR) with the synthetic peptide pGlu1-Ala-Gln-Ile-Thr-Gly-Arg7-NH2, corresponding to the amino acid sequence 1–7 was studied by transferred nuclear Overhauser effect (TRNOE) spectroscopy. The denaturing reagents and the specially designed pulse sequences which eliminate broad signals from the TRNOE spectra were used to favour evaluation of the TRNOE peaks. On the basis of the data obtained, the conformation of peptide bound with A5 was calculated. A model of the mutual arrangement of bacteriorhodopsin N-terminus and the first transmembrane α-helical segment 8–32 was proposed

The problem of interaction of concepts guilt/вина and conscience/совесть in the Russian and English linguocultures

The article represents a description of different lexical means of the concepts’ guilt/вина and conscience/совесть verbalization in the English and Russian languages. The main idea of the research is to reveal the true nature of different lexical means that can motivate different meanings on the functional leve

Assessment of subclinical magnesium deficiency in pregnant women

Introduction. The question of the ratio of calcium and magnesium in the body in the scientific community is not discussed as often as the role of each of these elements. Experts pay even less attention to the ratio of minerals in the body of pregnant women.Aim. To analyze the content of magnesium and calcium in the blood of pregnant women at different gestation periods and evaluate the ratio of magnesium / calcium in order to establish the calculated coefficient.Materials and methods. 272 pregnant women (age 31.85 ± 5.0 years) at different gestation periods were included in the study. The subjects did not complain, typical for the clinic of magnesium and calcium deficiency. All surveyed gave written consent to the study. A biochemical blood test (determination of the concentration of total calcium, magnesium) was carried out in the laboratory of LLC DNKOM in Moscow. Blood sampling from the cubital vein was carried out according to the standard method in the morning on an empty stomach after 10–12 hours of fasting.Results and discussion. Concentration of  total calcium in  the serum was (M  ±  SD) 2.28  ±  0.11  mmol/l, total magnesium  – 0.78 ± 0.07 mmol/l, magnesium/calcium ratio – 0.34 ± 0.03. Mean concentrations of calcium and magnesium were significantly lower in women in the II and III trimesters compared with the I trimester (p < 0.001). A decrease in magnesium concentration below the optimal for pregnant women of 0.8 mmol / l was observed in 37.5% of women in the first trimester, in 77.3% and 84.1% in the II and III trimesters, respectively. Serum magnesium concentration less than 0.7 mmol / l, reflecting a profound magnesium deficiency, was detected in the first trimester in 3.6% of women, in the second trimester – in 11.3% of women, in the third trimester – in 15.9% of pregnancies. Hypocalcemia (total calcium concentration less than 2.15 mmol/l) was recorded in 0.9%, 11.3% and 22.3% of pregnant women in the I, II and III trimesters. When calculating the magnesium/calcium ratio, subclinical magnesium deficiency was detected in 96.7% of pregnant women throughout pregnancy. Conclusion. The data obtained indicate the need for pregravid examination and early correction of metabolic disorders.>< 0.001). A decrease in magnesium concentration below the optimal for pregnant women of 0.8 mmol / l was observed in 37.5% of women in the first trimester, in 77.3% and 84.1% in the II and III trimesters, respectively. Serum magnesium concentration less than 0.7 mmol / l, reflecting a profound magnesium deficiency, was detected in the first trimester in 3.6% of women, in the second trimester – in 11.3% of women, in the third trimester – in 15.9% of pregnancies. Hypocalcemia (total calcium concentration less than 2.15 mmol/l) was recorded in 0.9%, 11.3% and 22.3% of pregnant women in the I, II and III trimesters. When calculating the magnesium/calcium ratio, subclinical magnesium deficiency was detected in 96.7% of pregnant women throughout pregnancy.Conclusion. The data obtained indicate the need for pregravid examination and early correction of metabolic disorder

Symmetry as a source of hidden coherent structures in quantum physics: general outlook and examples

A general algebraic approach, incorporating both invariance groups and dynamic symmetry algebras, is developed to reveal hidden coherent structures (closed complexes and configurations) in quantum many-body physics models due to symmetries of their Hamiltonians $H$. Its general ideas are manifested on some recent new examples: 1) G-invariant bi-photons and a related SU(2)-invariant treatment of unpolarized light; 2) quasi-spin clusters in nonlinear models of quantum optics; 3) construction of composite particles and (para)fields from G-invariant clusters due to internal symmetries.Comment: 10 pages, LATEX; Proceedings of VIII Int. Conf. on Symmetry Methods in Physics (Dubna, July 28-August 2, 1997

Особенности размерной поливариантности семян Cucurbita pepo var. giramontia Duch. в условиях изменения климата в Приднестровье

Actuality. Industrial technologies of vegetable crops cultivation, including squash cultivation, a lot of attention is paid to the uniformity of seeds by morphometric traits as a condition allowing to use the precision technologies.The goal of the study is to determine specificities of measured polyvariance the seeds of Cucurbita pepo var. giramontia Duch. under changes of climate conditions in Transnistria.Materials and methods. The studies were carried out at the experimental plot of Pridnestrovian State University (Tiraspol) in 2005-2012. Objects of studies – 5 lines (166/5; 19/84; 98/5; 5Б; 48/20) of squash. Morphometric traits of seeds: mass, width, length, thickness were evaluated in the sample of 100 seeds. Mass of the seed was evaluated with help of torsion scales with exactness to 0,001 g. Width, length, thickness were mesuared with microscope MBS-10 with exactness to 0,1 mm. squash plants were treated with water solutions of the preperation Micefit in concentrations 10 and 100 mg/l in the phase of "2-3 true leaves" and "6-7 true leaves", standard is water treatment.Meteorological conditions (temperature, amount of precipitation) the year of seed reproduction were characterized by the data of Tiraspol Agrometeorological Station. Hydrothermal regime the growing of squash plants was characterized by the hydrothermal coefficient (CHT) of Selyaninov.Results. The nature of changes in temperature and precipitation over 7 years (2005-2012 periods) were reflected increased anomality of weather conditions in Transnistrian region. First of all, it concerns the quantity and the intensity of precipitation during the formation and maturation of squash seeds. Distribution decades of total precipitation and temperatures caused extremely uneven hydration: CHT variation ratio was 29.2-61.3%. Almost all periods of study were stressful for plants and led to the dimensional polyvariance of squash seeds. The variation of morphometric traits (coefficient of variation) is depended on changes in the hydrothermal regime of the growing season. It has a non-linear character and was genotypically caused. Applying the preparation Micefit had a significant effect on the manifestation of traits of squash seeds and its interaction with meteorological factors determined their modifying ability in the following order: mass (78,2%)→ length (56,6%)→ thickness (43,7%)→ width (40,4%).Актуальность: В промышленных технологиях возделывания овощных культур, в том числе кабачка овощного, большое внимание уделяется выравненности семян по морфометрическим признакам как условию, позволяющему перейти на прецизионные технологии. Размерная поливариантность семян является атрибутом, границы которого определяются комплексом экологических факторов.Цель исследований – определить особенности размерной поливариантности семян Сucurbita pepo var. giramontia Duch. в условиях изменения климата в Приднестровье.Материалы и методы. Исследования проводили на экспериментальном участке Приднестровского государственного университета им. Т.Г. Шевченко ( г. Тирасполь) в 2005-2012 годах. Объект исследований – 5 линий (166/5; 19/84; 98/5; 5Б; 48/20) кабачка овощного. Морфометрические признаки семян учитывали в лабораторных условиях в выборке объёмом 100 шт. Взвешивали каждое семя на торсионных весах ВТ-500 с точностью до 0,001 г и измеряли каждое семя в отдельности, определяя длину (l), ширину (w) и толщину (t) с использованием микроскопа МБС-10 с точностью до 0,1 мм. Растения кабачка обрабатывали водными растворами препарата Мицефит в концентрации 10 и 100 мг/л в фазу 2-3 настоящих листьев и 6-7 листьев, контроль – обработка водой. Метеорологические условия (температура, сумма осадков) года репродукции семян кабачка характеризовали по данным Тираспольской агрометеорологической станции. Гидротермический режим периода вегетации растений кабачка определяли по гидротермическому коэффициенту (ГТК) Селянинова.Результаты. Характер изменений температуры воздуха и осадков в течение 7 лет (2005-2012 годы) показал возросшую аномальность погодных условий в Приднестровье. Характер распределения декадных суммарных осадков и температур обусловил крайне неравномерное увлажнение: коэффициенты вариации ГТК составляли 29,2-61,3%. Периоды со стрессовыми условиями для растений проявлялись на протяжении всего времени наблюдения. Это обусловило размерную поливариантность семян кабачка овощного. Варьирование морфометрических признаков семян (коэффициента вариации) в результате изменения гидротермического режима периода вегетации кабачка имеет нелинейный характер и обусловлено взаимодействием генетип-среда. Применение препарата Мицефит оказало значительное влияние на выраженность морфометрических признаков семян кабачка овощного. Взаимодействие генотип-среда нашло выражение в следующем порядке рапределения вариабельности морфометрических признаков семян кабачка: масса (78,2%) → длина (56,6%) → толщина (43,7%) → ширина (40,4%)