THE IMPORTANCE OF THE DEVELOPMENT OF SMALL ENTERPRISES AND THE SPECIFICS OF ORGANIZATION OF ITS ACCOUNTING TAXATION

The arguments, justifying the need to create a unified legislative framework, governing the accounting system of small enterprises, have been presented. The modern interpretations of the concept “small enterprise” have been considered. The criteria for classifying an enterprise as small in accordance with the legislative acts of the Russian Federation have been summarized. The features of accounting by small enterprises, which suggest a choice between a general or simplified accounting system, have been highlighted. Specific taxation systems for small enterprises have been determined and compared

Biological, cytomorphological and karyological heterogeneity of transformed cell lines derived from domestic pig (Sus scrofa L.) organs

The main advantage of transformed cell lines as compared to primary ones is that they allow generation of the stable material suitable for long-term research and practical use. Therefore, development of new continuous cell cultures from various animal tissues is of great practical importance. Results of examination of transformed cell lines derived from organs of domestic pigs (Sus scrofa L.) for their biological, cytomorphological and karyological features are described in the paper. The said cell cultures are confirmed to be susceptible to various animal viruses. Also, a procedure for preparation of new diploid cell culture from porcine spleen (SSs – Splеen Sus scrofa) is described. Based on the obtained data analysis it was concluded that the epithelial cells derived from trypsinized porcine spleens could be successfully immortalized. All transformed cell lines of porcine origin have similar morphology with predominated epithelium-like forms. Some of them – SPEV, А4 С2 , RSK – tend to adopt a spherical shape in suspension. Such cell lines as PSGK-30 and PPES cell lines form partial multilayer or they are characterized by significant monolayer compaction with pseudosyncytium formation. Only pseudodiploid cell culture (SPEV cell culture) tends to grow in suspension, it also grows in rotating culture flasks. Karyological transformations in different cell cultures stabilized at certain level. Spontaneous increase in chromosome numbers in the main population of transformed cell lines towards triploidy resulted in stabilization of culture properties and increase in proliferation. PSGK-30 cell culture has the highest modal class – 64 chromosomes. Near-diploid cultures (А4 С2 , RSK) demonstrate stable growth properties and are similar to SPEV cell culture in adopting spherical cell forms in medium, monolayer character and cell morphology. PK-15 cell culture having a distinct karyotype under different cultivation conditions while retaining other culture properties is found to be the most adaptive. A new transformed diploid SSs cell culture is developed by long-term incubation, subcultivation (more than 80 passages) and selection at the FGBI “ARRIAH” laboratory; it can remain diploid or may spontaneously become heteroploid-immortalized during further passaging. The cell hyperploidy is very likely to enhance telomerase activity, which in turn stabilizes immortalization and results in proliferative activity increase The cell viability has been maintained so far by regular reseedings (split ratio – 1:2–1:3) performed 1–2 times a week

Determination of reproductive properties of virulent and vaccine classical swine fever virus strains in primary and continuous cell cultures

Classical swine  fever  (CSF) is a highly dangerous porcine disease. CSF outbreaks are annually notified in several countries. Despite the availability of specific prevention tools, the disease spread risk still persists both at country level and at world level. Hence, the disease surveillance and eradication require highly sensitive methods for early diagnosis of the infection and for tests for the virus circulation in the environment.  Development of up-to-date  diagnostic methods is based on well-established  virus cultivation system; therefore, CSF virus reproduction enhancement,  tests of new cell lines without  endogenous  contamination  for their possible use are still of current importance. The said study was aimed at testing of primary and continuous cell cultures for their susceptibility to classical swine fever virus (vaccine virus strains and some field virus isolates recovered in the Russian Federation) and detection of the virus reproduction dynamics with real-time polymerase chain reaction with fluorescent hybridization probes used for detection. Virus replication intensity in primary and continuous cell cultures was also analyzed. The CSF virus was found incapable of replicating in some cell cultures without  its preliminary adaptation.  Primary porcine and lamb testicle cell cultures grown in minimal essential medium supplemented  with 10% normal CSFV-negative porcine serum instead  of fetal bovine serum were shown to be useful for the virus accumulation, both for vaccine strains and field isolates. Cultivation parameters and optimal minimal essential medium composition contributing to the 4–10-fold  increase in the virus accumulation  both in primary and continuous  cell cultures were determined

POLUDANUM’S INFLUENCE ON REPRODUCTIVE AND RESPIRATORY SYNDROME, TRANSMISSIBLE GASTROENTERITIS AND AFRICAN SWINE FEVER VIRUSES IN PRIMARY AND CONTINUOUS CELL CULTURES

Today studies of the influence of interferon synthesis inducer on human and animal body is a topical issue. Interferon synthesis inducers are substances of natural or artificial origin stimulating production of body’s own interferon. One of the synthetic inducers of interferon is Poludanum. It is used for stimulation of cell immunity which is capable of preventing infection and disease development and has antiviral and immunomodulatory effect. Poludanum mainly stimulates induction of α-interferon and, to a lesser extent, β- and γ-interferon in cells and tissues which prevent virus reproduction in a cell. The paper presents results of poludanum’s influence on reproduction of some porcine viruses in primary and continuous cell cultures by induction of interferon synthesis and other cytokines lowering the level of cell infection. As a result of performed tests it was found out that there is a link between introduction of interferon inducer and change in the PRRS, TGE, ASF virus reproduction. There was detected a high level of Poludanum’s interferon inducing activity in pig testicular primary cell cultures and spleen compared to the continuous pig embryo kidney (SPEV) and rhesus monkey kidney (MARC-145) cell lines. Poludanum’s interferon inducing activity was moderate for MARC-145 cells and it was not determined for SPEV

Study of african swine fevervirus reproduction in porcine primary bone marrow cell culture before and after cryopreservation

This paper presents data on the preparation of cells from porcine bone marrow, spleen, lymph nodes, kidneys and testicles used for African swine fever virus reproduction. Viability of cells after cryopreservation was studied only in porcine bone marrow cell culture. The cell culture was frozen and stored at -70, -150 and -196°C. 10% dimethyl sulfide supplemented with 10% of fetal bovine serum was used as a cryoprotectant. When the cells were thawed and the cryoprotectant was removed 10 lU/ml of heparin sodium was added to prevent cell aggregation. ASFV culturing in porcine bone marrow cell culture stored at -150 and -196°C during 5-6 months demonstrated the highest haemadsorption titers: 5,76±0,25 Ig HAdU50/0,15 cm3 and (4,66-4,87)±0,25 Ig HAdU50/0,15 cm3, respectively. Porcine bone marrow cells remained viable only for four months of storage at -70°C and were able to maintain the virus reproduction at the level of (3,2-3,86)±0,25 Ig HAdU50/0,15 cm3 when thawed

Comparative analysis of propagation properties of ASFV Odintsvo 02/14 isolate in primary cell cultures

Odintsovo 02/14 isolate of African swine fever virus was tested for its propagation properties in primary cell cultures with adding different sera to the nutrient medium. The test results showed that the virus propagation was the most successful in porcine bone marrow and porcine kidney cells when fetal bovine serum and FS FetalClone II, multipurpose serum substitute were added