Features of the reflection of inventories in the financial statements

The article reveals the concept of inventories and their role for the progressive development of an enterprise. It was revealed that incorrect and inaccurate reflection of inventories in the organization’s accounting leads to a deterioration in the financial condition of the enterprise, and irrational use — to financial losses. The key features of the reflection of inventories in the financial statements, as well as the features of the reflection of the results of their inventory are revealed. It is concluded that effective financial management at the enterprise is based on the correct reflection of inventories in the financial statements

TRUST Study: Participation in Randomized Controlled Trials and Subsequent Adherence to Visiting Medical Institutions and Taking Medications in Patients with Cardiovascular Diseases. Part I. Motives for the Patients' Participation in Clinical Trials

Aim. To describe the design of TRUST study (Influence of Participation in Randomized Controlled Trials on adheRence to Medicines' Intake and regUlar viSits to the docTor) and present the first part of this study to determine the motives of patient participation in clinical trials.Material and methods. The main group of TRUST study included patients of the outpatient registrar PROFILE, which were taking part in one or more international randomized clinical trials, conducted from 2011 to 2018. The standard registration card of PROFILE register was used to assess the clinical and demographic data of patients.In 2019 full-time/telephone contact with patients was established, during which, based on the original questionnaire, the motives of the participation in trials, their attitude towards randomized controlled trials (RCT), and their adherence to monitoring in medical institutions were determined. This publication presents the results of the first part of the study.Results. 102 patients were enrolled in the study, telephone /personal contact was established for 88 patients, the life status of 9 of them by 2019 was defined as "dead", 77 were interviewed, 2 – refused to answer. Over 80% of patients completed participation in RCTs more than one year ago. 71.6% of patients participated in more than one RCT. In 60% of cases, patients claimed that this was the proposal of the doctor of the scientific center. For 79% of patients, RCTs had the opportunity to access highly skilled medical care. Only 18% of patients indicated that they received the necessary qualified medical care before entering the study. In cases where patients answered dichotomous questions (such as "yes"/"no"), the overwhelming majority of patients (74%) claimed that it was the authority of the doctor of the scientific center and the fear of losing the possibility of further observation became the main reason for participating in RCTs.Conclusion. In the first part of the TRUST study, it was revealed that in Russia the main reason of participation in RCT is the recommendation of a doctor from a specialized scientific center

Medication Adherence: does Patient Participation in Randomized Clinical Trials Affect on it?

The article focuses on the problem of low adherence to treatment among patients, in general, and provides data on the high adherence among patients in randomized controlled trials. Low adherence remains one of the most debated and difficult problems to solve nowadays. Poor medication adherence of the patient can significantly worsen the effectiveness of treatment and leads to increased health care costs. And although the factors that improve adherence are varied, and include the skills of the doctor, the patient’s personal characteristics, the external environment, an individual approach to each patient and etc., the absence of a “gold standard” for assessing adherence in clinical practice makes it difficult to predict and significantly improve it among patients. Nevertheless, the article discusses the existing doctor-patient interaction model, which strictly regulates the algorithms and technical means to achieve the best medication adherence. Randomized clinical trials (RCT) are the basis of evidence-based medicine, the results obtained in RCT form the basis of existing clinical guidelines. While participating in RCT patients can receive comprehensive information about the disease, the effectiveness of drug therapy, possible side effects of the therapy being conducted, the research objectives and prognosis from their attending physician; patients are trained to be disciplined and adhere to the recommendations of the doctor. The RCT, for a number of objective reasons, uses a variety of methods for assessing adherence and ways to improve it, which leads to higher patient adherence then among patients in general

TRUST Study: Participation in Randomized Controlled Trials and Subsequent Adherence to Visiting Medical Institutions and Taking Medications in Patients with Cardiovascular Diseases. Part II. Assessment of the Quality of Therapy

Aim. Based on the data of the TRUST study (Influence of Participation in Randomized Controlled Trials on adheRence to Medicines' Intake and regUlar viSits to the docTor) to assess the quality of drug therapy and patients' awareness of achieving target blood counts and blood pressure (BP) among patients with coronary artery disease (CAD), diabetes mellitus (DM), hypertension.Material and methods. 102 patients are enrolled in the study group of the TRUST study who participated in one or more randomized clinical trials (RCT) in the period from 2011 to 2018. A control group (n=109) included patients who had never participated in an RCT was selected. From January to April 2020, face-to-face or telephone contact was established with patients from both groups. In the study group, the response was 86.3%, in the control group - 81.7%. The adherence to drug therapy accordingly to current clinical guidelines was analyzed in patients with coronary artery disease in both groups.Results. Patients with CAD who previously participated in RCTs take drugs with proven efficacy significantly more often than patients who did not participate in clinical trials. All groups of drugs intake was significantly more frequent in the study group than in the control group: angiotensin-converting-enzyme inhibitors/angiotensin receptor blockers (odds ratio [OR] 7.66, 95% confidence interval [CI] 2.5-22.6; p=0.006), statins (OR 5.12, 95%CI 1.8-14.5; p=0.002), beta-blockers (OR 2.96, 95%CI 1.03-8.5; p=0.038), antiplatelet agents (OR 2.94, 95%CI 1.1-7.7; p=0.026). In the main group, 54.3% of patients with CAD knew about their level of low-density lipoprotein cholesterol (LDL-c), and 68% of them had an LDL level of ≤ 1.8 mmol/l. Patients with DM in 92.9% of cases were aware of their glucose level, and in 76.9% of them had the fasting glucose level <7 mmol/L. Hypertensive patients in 92.8% of cases controlled their blood pressure twice a day and 89.2% of them had a target blood pressure level (<140/90 mm Hg).Conclusion. Patients who participated in RCTs showed better adherence to treatment and health awareness compared to the control group. Partly, the approach to patient management, as it takes place in the RCTs model, can be implemented in real clinical practice to improve the quality of therapy in patients with cardiovascular disease

Assessment of adherence to medication and visits in healthcare facilities for cardiovascular patients who participated in international randomized controlled trials

Aim. To study the adherence to medication and visits in healthcare facilities and to assess some parameters of the treatment quality among patients who previously participated in randomized controlled trials (RCT).Material and methods. The TRUST (Influence of Participation in Randomized Controlled Trials on adheRence to Medicines’ Intake and regular viSits to the docTor) study included patients from the outpatient register PROFILE. The main group included patients, who from 2011 to 2018 at different times participated in one or more of the 16 international RCT — 102 patients: 53 women (52%) and 49 men (48%). The mean age of patients was 71±10 years. These 16 RCTs included patients with different cardiovascular diseases and risk factors. Personal or telephone contact was established with patients or their relatives from March to June 2019. The vital status of 88 patients was determined: 9 patients died (phone contact with relatives), 77 patients answered to questionnaires, 2 persons declined to participate in the survey.Results. 59 patients (76,6%) visit a cardiologist at least once every 6 months, and 6 patients (7,8%) visit a cardiologist once a month. Patients who participated in RCT had high adherence rates. Thus, 33 patients (42,9%) showed high adherence, 34 patients (44,1%) — average and only 10 patients (13%) — low. Among patients with coronary artery disease, significantly higher adherence to drug therapy was observed: 25 of 48 patients (51,2%) demonstrated high adherence (p=0,015). Similar values were demonstrated in the group of diabetes patients — high adherence was observed in 17 (60,7%) of 28 patients (p=0,015). Among patients with heart rate disturbances high adherence was observed in 13 (72,2%) of 18 patients (p=0,09).Conclusion. Preliminary results of the TRUST study confirm that previous patient involvement in RCTs has a positive effect on subsequent treatment adherence after RCT

The preliminary diffusion tensor imaging study of cerebral microstructure in the acute phase of brain concussion

Purpose of the study. Concussion does not cause any lesions available for visualization using computed tomography and magnetic resonance imaging. However, it can cause changes at the microstructural level, which can be detected by the diffusion-tensor imaging. The purpose of this study is to identify the effect of acute concussion on diffusion parameters in the corpus callosum, corticospinal tract, and thalamus in children.Patients and methods. Fractional anisotropy and the apparent diffusion coefficient were determined in 11 patients with a diagnosis of concussion (41 ± 19 hours from the moment of injury) and in 11 healthy subjects. Philips Achieva dStream 3T magnetic resonance imager was used. Diffusion tensor imaging data were processed in the Philips Intellispace Portal program in the Fibertrack section.Results. Fractional diffusion anisotropy significantly increases and the apparent diffusion coefficient decreases in the thalamus of patients with concussion. In corpus callosum there is a growth trend in fractional anisotropy.Conclusion. The detected changes indicate the initial stage of cell edema in the thalamus caused by concussion. Diffusion-tensor imaging is the only magnetic resonance imaging method which may be sensitive to this pathology

Umbilical cord-derived mesenchymal stromal/stem cells enhance recovery of surgically induced skeletal muscle ischemia in a rat model

This study delves into possible mechanisms underlying the stimulating influence of UC-MSCs transplantation on functional and structural recovery of ischemic skeletal muscles. Limb ischemia was created in Sprague-Dawley rats by excision of femoral and popliteal arteries. Allogeneic rat PKH26-labeled UC-MSCs were administered by direct intramuscular injection. Animals of experimental group responded to the transplantation by improvement in their locomotor function as assessed by the rotarod performance test on day 9 and 29 after transplantation. Histomorphometric analysis showed that relative area of the lesions in the experimental group was significantly smaller than in the control group at all time points during the observation. Calculated densities of microcirculation vessels within the lesions were significantly higher in the experimental group than in the control group on day 10 after transplantation. Only a part of the transplanted allogeneic UC-MSCs survived within the ischemic muscle tissue, and a considerable portion of these surviving cells were found alongside the VEGF-producing preserved muscle fibers. The PKH26 label was not found within the walls of capillaries or larger blood vessels. The administration of allogeneic UC-MSCs significantly increased the proportion of M2 macrophages, exhibiting proangiogenic and anti-inflammatory properties, for at least 10 days following the transplantation