Use of regression models when performing fraud risk assessment procedures in the audit process

The article provides an overview of current research in the use of regression models when performing assessment procedures of material misstatement risks due to fraud in the financial statement audit. The authors were reviewing regression models predicting deliberate distortion of financial statements, developed by M. Beneish and J. Jones. In addition, they consider the later modifications to these models, applicable in the course of the audit process to estimate the material misstatement risk on the basis of meso-economic, operational, scaling, and other factors affecting the operations of reporting accountants. The specific features, advantages, disadvantages and the use of different types of regression models in the audit process are described. The criteria for comparison are formulated, and the comparative analysis of adapting the best-known features of regression models to the challenges of fraud risk assessment for financial statements in the audit process is carried out. The conclusions about the possibilities of use and a range of different types of regression models when initiating the fraud risk assessment procedures to the financial statements in the audit process are formulated. The limitations, inherent of such models are explained.peer-reviewe

Complete genome sequences of gram-negative opportunistic pathogens isolated in hospitals in Almaty, Kazakhstan

The problem of nosocomial infections is growing due to the introduction of new treatment regimens involving immunosuppressive drugs. The genomes of seven Gram-negative clinical isolates of Escherichia, Klebsiella, and Pseudomonas were sequenced and analyzed in this study to serve as model microorganisms to study drug-induced antibiotic resistance reversion.Sequencing was funded by grant BR09458960 of the program “Study of reversion of antibiotic resistance of pathogenic microorganisms,” provided by the Industrial Development Committee of the Ministry of Industry and Infrastructure Development of the Republic of Kazakhstan.https://mra.asm.orgam2022BiochemistryGeneticsMicrobiology and Plant Patholog

Global fine-resolution data on springtail abundance and community structure

Springtails (Collembola) inhabit soils from the Arctic to the Antarctic and comprise an estimated ~32% of all terrestrial arthropods on Earth. Here, we present a global, spatially-explicit database on springtail communities that includes 249,912 occurrences from 44,999 samples and 2,990 sites. These data are mainly raw sample-level records at the species level collected predominantly from private archives of the authors that were quality-controlled and taxonomically-standardised. Despite covering all continents, most of the sample-level data come from the European continent (82.5% of all samples) and represent four habitats: woodlands (57.4%), grasslands (14.0%), agrosystems (13.7%) and scrublands (9.0%). We included sampling by soil layers, and across seasons and years, representing temporal and spatial within-site variation in springtail communities. We also provided data use and sharing guidelines and R code to facilitate the use of the database by other researchers. This data paper describes a static version of the database at the publication date, but the database will be further expanded to include underrepresented regions and linked with trait data.</p

The origins and spread of domestic horses from the Western Eurasian steppes

This is the final version. Available on open access from Nature Research via the DOI in this recordData availability: All collapsed and paired-end sequence data for samples sequenced in this study are available in compressed fastq format through the European Nucleotide Archive under accession number PRJEB44430, together with rescaled and trimmed bam sequence alignments against both the nuclear and mitochondrial horse reference genomes. Previously published ancient data used in this study are available under accession numbers PRJEB7537, PRJEB10098, PRJEB10854, PRJEB22390 and PRJEB31613, and detailed in Supplementary Table 1. The genomes of ten modern horses, publicly available, were also accessed as indicated in their corresponding original publications57,61,85-87.NOTE: see the published version available via the DOI in this record for the full list of authorsDomestication of horses fundamentally transformed long-range mobility and warfare. However, modern domesticated breeds do not descend from the earliest domestic horse lineage associated with archaeological evidence of bridling, milking and corralling at Botai, Central Asia around 3500 BC. Other longstanding candidate regions for horse domestication, such as Iberia and Anatolia, have also recently been challenged. Thus, the genetic, geographic and temporal origins of modern domestic horses have remained unknown. Here we pinpoint the Western Eurasian steppes, especially the lower Volga-Don region, as the homeland of modern domestic horses. Furthermore, we map the population changes accompanying domestication from 273 ancient horse genomes. This reveals that modern domestic horses ultimately replaced almost all other local populations as they expanded rapidly across Eurasia from about 2000 BC, synchronously with equestrian material culture, including Sintashta spoke-wheeled chariots. We find that equestrianism involved strong selection for critical locomotor and behavioural adaptations at the GSDMC and ZFPM1 genes. Our results reject the commonly held association between horseback riding and the massive expansion of Yamnaya steppe pastoralists into Europe around 3000 BC driving the spread of Indo-European languages. This contrasts with the scenario in Asia where Indo-Iranian languages, chariots and horses spread together, following the early second millennium BC Sintashta culture

Global fine-resolution data on springtail abundance and community structure

CODE AVAILABILITY : Programming R code is openly available together with the database from Figshare.SUPPLEMENTARY MATERIAL 1 : Template for data collectionSUPPLEMENTARY MATERIAL 2 : Data Descriptor WorksheetSpringtails (Collembola) inhabit soils from the Arctic to the Antarctic and comprise an estimated ~32% of all terrestrial arthropods on Earth. Here, we present a global, spatially-explicit database on springtail communities that includes 249,912 occurrences from 44,999 samples and 2,990 sites. These data are mainly raw sample-level records at the species level collected predominantly from private archives of the authors that were quality-controlled and taxonomically-standardised. Despite covering all continents, most of the sample-level data come from the European continent (82.5% of all samples) and represent four habitats: woodlands (57.4%), grasslands (14.0%), agrosystems (13.7%) and scrublands (9.0%). We included sampling by soil layers, and across seasons and years, representing temporal and spatial within-site variation in springtail communities. We also provided data use and sharing guidelines and R code to facilitate the use of the database by other researchers. This data paper describes a static version of the database at the publication date, but the database will be further expanded to include underrepresented regions and linked with trait data.Open Access funding enabled and organized by Projekt DEAL.http://www.nature.com/sdatahj2024Plant Production and Soil ScienceSDG-15:Life on lan

Dependence of main flora taxa number of flora on climatic indicators in the central Volga basin

Background. The regularities of the relationship between the number of families, genera, and species with climate at the regional level have been insufficiently studied and require further research. Materials and methods. We used initial data on flora in 28 plots with an area of 400 km2 each in the central part of the Volga basin. Taxonomic parameters were determined by the algorithms of the FD SUR database. The required combination of lists of vascular plant species and the construction of family and generic spectra were carried out. We used long-term averages of monthly precipitation and temperatures, temperatures and total precipitation by season, as well as the values of 19 bioclimatic variables. Results. Negative relationships with temperatures and positive relationships with precipitation during the warm period were revealed, when a statistically significant effect on diversity was revealed. The closest relationship with climate is for the number of families, the least for the number of species. Changes in temperature and precipitation in four geographical directions are estimated. The northern cold-humid and southeastern thermo-arid trends are most pronounced. The northern one is characterized by a decrease in temperature by 0,34°С and an increase in precipitation by 17 mm for every 100 km; southeastern - by an increase in temperature by 0,27°С and a decrease in precipitation by 15 mm. Conclusions. The cold-humid trend provides the most favorable conditions for increasing diversity in the region. It is characterized by the fact that for every 100 km the number of species increases by 36, genera – by 17, families – by 6. This indicates the ecological plasticity of diversity with different responses to climate variations for different taxonomic levels, which generally contributes to diversity conservation

Analysis of Whole-Genome Sequences of Pathogenic Gram-Positive and Gram-Negative Isolates from the Same Hospital Environment to Investigate Common Evolutionary Trends Associated with Horizontal Gene Exchange, Mutations and DNA Methylation Patterning

Hospital-acquired infections are a generally recognized problem for healthcare professionals. Clinical variants of Gram-negative and Gram-positive pathogens are characterized with enhanced antibiotic resistance and virulence due to mutations and the horizontal acquisition of respective genetic determinants. In this study, two Escherichia coli, two Klebsiella pneumoniae, three Pseudomonas aeruginosa, two Staphylococcus aureus, one Staphylococcus epidermidis and one Streptococcus pneumoniae showing broad spectra of antibiotic resistance were isolated from patients suffering from nosocomial infections in a local hospital in Almaty, Kazakhstan. The aim of the study was to compare general and species-specific pathways of the development of virulence and antibiotic resistance through opportunistic pathogens causing hospital-acquired infections. The whole-genome PacBio sequencing of the isolates allowed for the genotyping and identification of antibiotic resistance and virulence genetic determinants located in the chromosomes, plasmids and genomic islands. It was concluded that long-read sequencing is a useful tool for monitoring the epidemiological situation in hospitals. Marker antibiotic resistance mutations common for different microorganisms were identified, which were acquired due to antibiotic-selective pressure in the same clinical environment. The genotyping and identification of strain-specific DNA methylation motifs were found to be promising in estimating the risks associated with hospital infection outbreaks and monitoring the distribution and evolution of nosocomial pathogens

Antiviral Effects and Mechanisms of Action of Water Extracts and Polysaccharides of Microalgae and Cyanobacteria

Microalgae (MA) and cyanobacteria (CB) are currently attracting much attention from scientists due to the high biological activity of many secondary metabolites of these aquatic organisms. This review presents up-to-date modern data on the prospects for using polysaccharides (PS) of these marine aquatic organisms as effective and practically safe antiviral agents. These natural biopolymers are polyvalent compounds, which allows them to bind to several complementary biological target receptors. Particular emphasis is placed on the exopolysaccharides (EPS) Spirulina sp. (Arthrospira sp.), Porphyridium sp., Chlorella sp., and Euglena sp., whose antiviral activity makes them promising for the creation of drugs, biologically active food supplements, and products for functional nutrition. The mechanisms of the biological action of PS and the targets of these compounds are presented with a brief description of PS's anti-inflammatory, immunomodulatory and antioxidant actions, which make the most significant contribution to the antiviral effects. The authors hope to draw the attention of researchers to the use of water extracts and polysaccharides of microalgae and cyanobacteria as potential broad-spectrum antiviral agents that can become the basis for new antivirus strategies

Marine Algae Metabolites as Promising Therapeutics for the Prevention and Treatment of HIV/AIDS

This review presents an analysis of works devoted to the anti-human immunodeficiency virus (HIV) activity of algae metabolites&#8212;sulfated polysaccharides (fucoidans, carrageenans), lectins, laminarans, and polyphenols. Despite the presence of a significant number of antiretroviral drugs, the development of new therapeutic and prophylactic agents against this infection remains very urgent problem. This is due to the variability of HIV, the absence of an animal model (except monkeys) and natural immunity to this virus and the toxicity of therapeutic agents and their high cost. In this regard, the need for new therapeutic approaches and broad-spectrum drugs, which in addition to antiviral effects can have anti-inflammatory, antioxidant, and immunomodulatory effects, and to which the minimum resistance of HIV strains would be formed. These requirements meet the biologically active substances of marine algae. The results of experimental and clinical studies conducted in vitro and in vivo are presented, and the issues of the anti-HIV activity of these compounds are considered depending on their structural features. On the whole, the presented data prove the high efficiency of seaweed metabolites and justify the possibility of their use as a potential basis for the development of new drugs with a wide spectrum of activity