БИОЛОГИЧЕСКАЯ СОВМЕСТИМОСТЬ МЕДИЦИНСКИХ ИЗДЕЛИЙ НА ОСНОВЕ МЕТАЛЛОВ, ПРИЧИНЫ ФОРМИРОВАНИЯ ПАТОЛОГИЧЕСКОЙ РЕАКТИВНОСТИ (ОБЗОР ИНОСТРАННОЙ ЛИТЕРАТУРЫ)

The objective of the research is a review of approaches to the evaluation of biocompatibility of medical devices on the basis of metals and alloys, and to find ways of overcoming the low engraftment of implanted structures. Implantation by artificial materials allows us to regain the use of human organs and tissues and to date has no rivals. The advantage of using metals and alloys for implanted structures is their high reliability in operation, long servicelife, and high functionality. The nature of the interaction between the human body and the implant has an impact on resource use and the durability of the structures. Manufacturers of scientific research into medical implants at the present stage are directed to obtain materials that will not adversely affect the human body, and to ensure the maximum survival rate when using them. At the same time, the data presented in the article suggests that attempts to make higher biocompatible material properties tend to reduce the development of new methods for the surface treatment and the chemical composition modulation implants. World literature demonstrates the lack of a systematic approach to the problem of increased sensitivity of patients to different metals and alloys (metal sensitization), resulting in the development of complications such as the development of aseptic inflammation and infectious complications of unstable structures, and loss of functionality. Consequently, there is a need to search for ways to improve the biocompatibility of materials used in medicine, based on an assessment of immune defense mechanisms, and the development of algorithms preoperative tactics. Представлен обзор подходов к оценке биосовместимости медицинских изделий на основе металлов и сплавов, поиск путей преодоления низкой приживляемости имплантируемых конструкций. Имплантация исскуственными материалами позволяет вернуть утраченную функциональность органов и тканей человека и на сегодняшний день не имеет конкуренции. Преимущество использования металлов и сплавов в имплантируемых конструкциях заключается в их высокой надежности при эксплуатации, длительном сроке службы, большой функциональности. Характер взаимодействия организма человека и импланта оказывает влияние на ресурсоемкость и износостойкость конструкций. Научные изыскания производителей медицинских имплантов на современном этапе направлены на получение материалов, которые не будут оказывать отрицательного влияния на организм человека и обеспечат максимальную приживаемость при их использовании. В то же время данные, приведенные в статье, свидетельствуют о том, что попытки придать более высокие биосовместимые свойства материалам, как правило, сводятся к освоению новых методов обработки поверхности и модуляции химического состава имплантов. При этом мировая литература демонстрирует отсутствие системного подхода к изучению проблемы повышенной чувствительности пациентов к различным металлам и сплавам («металлическая» гиперсенсибилизация), следствием чего является возникновение таких осложнений как развитие асептического воспаления и инфекционных осложнений, нестабильность конструкций, утрата функциональности. В связи с этим необходим поиск путей повышения биологической совместимости материалов, используемых в медицине, основанных на оценке механизмов иммунной защиты и разработке алгоритма предоперационной подготовки пациенто

ОБҐРУНТУВАННЯ ШЛЯХІВ ПОДОЛАННЯ ДИТЯЧИХ ВІРУСНИХ ІНФЕКЦІЙ В УКРАЇНІ

The article presents the results of the survey of physicians (pediatric infectious disease specialists and pediatricians) on combating the spread in Ukraine, vaccine managed children's viral infections. Experts identifi ed the main image and fi nancial problems of the process of vaccination, assessed the current state of the pharmaceutical supply and proposed options to overcome these diseases. So, according to doctors opinion, their wide dissemination in Ukraine, accept the lack of vaccines, specifi ed parents refusal of vaccination (40 %) and the formation of the mass media negative opinions about the benefi ts of immunization (35 %). Requires raise the self-esteem of the doctor's role in forcing parents in favor of vaccination, and the role of pharmacists – ensuring the quality and availability of vaccines. The problem of availability and timeliness of evidence-based information on prevention, treatment, and opposition of the spread of children's viral infections remains, as 58 % of professionals believe that their necessiy for information implemented partially.В статье представлены результаты проведенного анкетирования врачей (детских инфекционистов и педиатров) по вопросам противодействия распространению в Украине вакциноуправляемих детских вирусных инфекций. Специалистами определены основные имиджевые и финансовые проблемы процесса вакцинации, дана оценка текущего состояния фармацевтического обеспечения и предложены варианты преодоления этих болезней. Так, по мнению врачей, значительное их распространение в Украине, кроме, собственно, отсутствия вакцин, обусловлено отказом родителей от вакцинации (40 %) и формированием в СМИ негативного мнения о пользе иммунопрофилактики (35 %). Требует поднятия роль врача в принуждении родителей в пользу прививок, а роль провизоров – гарантированное обеспечение качества и наличия вакцин. Остается проблемой доступность и своевременность доказательной информации по вопросам профилактики, лечения и противодействия распространению детских вирусных инфекций, поскольку 58 % специалистов считают, что их потребность в информации удовлетворена частично.У статті представлено результати проведеного анкетування лікарів (дитячих інфекціоністів та педіатрів) щодо питань протидії розповсюдженню в Україні вакцинокерованих дитячих вірусних інфекцій. Спеціалістами окреслено основні іміджеві та фінансові проблеми процесу вакцинації, надана оцінка поточного стану його фармацевтичного забезпечення і запропоновано варіанти подолання цих хвороб. Так, на думку лікарів, значне їх поширення в Україні, окрім власне відсутності вакцин, зумовлене відмовою батьків від вакцинації (40 %) та формуванням ЗМІ негативної думки щодо користі імунопрофілактики (35 %). Потребує підняття самооцінка ролі лікаря у схилянні батьків на користь щеплень, а роль провізорів – гарантоване забезпечення якості та наявності вакцин. Залишається проблемою доступність та своєчасність доказової інформації щодо питань профілактики, лікування та протидії розповсюдженню дитячих вірусних інфекцій, оскільки 58 % спеціалістів вважають, що їхня потреба в інформації задоволена частково

Genetic and biochemical characterization of staphylococci occurring in Novosibirsk, Russia

Staphylococci are capable of penetrating many human tissues and organs, causing superficial and deep purulent infections, respiratory and urinary tract infections, food poisoning and intoxication. Last years, coagulase­negative staphylococci were the cause of infection in many cases. Infectious agents, namely Staphylococcus epidermidis, Staphylococcus haemolyticus, and Staphylococcus hominis, were detected more often as nosocomial infections. A particular danger of these infections is a high virulence and  pathogenicity of bacterial strains and their resistance to various anti ­ biotics. Methicillin­resistant staphylococci are especially difficult to treat. The correct identification of staphylococci and their sensitivity to antibiotics are important for clinical diagnosis and appointment of adequate drug therapy. Rapid and accurate identification of Staphylococcus species and detection of their sensitivity to antibiotics is quite important. The aim of this study was to study staphylococci isolated in Novosibirsk from human, animal and environmental samples. A collection of 100 staphylococcus strains was analyzed. Staphylococcus species were identified by sequencing the 16S rRNA gene. Eleven staphylococcus species were identified. Among the strains obtained from hospitalized patients, Staphylococcus aure us dominated (79.1 %), Staphylococcus  epidermidis amounted to about 12.5 %. However, S. aureus and S. epi dermidis strains were isolated in an approximately equal proportion from community­associated samples. Identification of coagulase positive strains was performed using a standard biochemical method and by real­time PCR of the coa gene. 100 % coincidence between the presence of the gene and coagulase activity for S. aureus strains was recorded, which suggests that detection of the coa gene can be used as a correct method for S. aure us identification. A high coincidence rate (99 %) was reveal ed between the phenotypic resistance to oxacillin and the presence of the staphylococcal mecA gene. The study of staphylococci for the presence of the mecA gene can be considered as an alternative to the phenotypical method for identification of methicillin­resistant strains of staphylococci

Harmonization of Accounting, Auditing and Analysis in a Digital Economy

The article analyzes the reasons for the need for harmonization of various areas of accounting, including ambiguity in the interpretation of a number of terms, the meaning of important indicators, the application of certain methods, and the lack of a unified concept that unite all areas of accounting with a single goal. In a digital economy, the negative impact of these differences on the effectiveness of the accounting area is manifested especially bright. As a result, the transformation of the accounting sphere becomes a priority in the situation when the information, knowledge of any subject of the economy represents a resource of the highest value. In the article, only four areas of research are considered, according to which, first of all, it is necessary to achieve a correspondence between the areas of the accounting sphere: the approach to virtual operations; scope of using probabilistic indicators; terminology; details of accounting information. Also, a proposal was made to develop a unified concept for accounting, auditing and analysis in the digital economy (including also integrated reporting in the accounting area). This concept should be based on the capabilities of digital technologies that allow instant communication between different sources of information and handle Big Date. The goal of a single accounting concept is to create knowledge (information resource) in relation to both individual economic entities and their groups, as well as other new structures and forms of their cooperation for all interested users. Three principles on which the development of the accounting sphere in the conditions of the digital economy should be built: the provision of information security; continuous interaction of the accounting sector with other areas of the economy; visualization of knowledge. These three principles form the priority directions for further research into the development of the accounting sector in the digital economy

Life Support Paradigm — a New Idea for the Development of Accounting and Reporting

The article provides a comprehensive authors' study of a new accounting and reporting paradigm, which takes into account the interdependence of the life support of stakeholders and economic agents in the face of uncertainty, risks, new opportunities associated with environmental and social transformations, the transition to digital and remote technologies and the use of artificial intelligence. The authors present a new accounting model, which is formed under the influence of vital issues of ecology, social development, information exchange, automation and, as a result, the manifestation of serious interest in non-financial indicators and non-financial reporting. Due to the rapid changes in accounting and reporting there arise many questions of a conceptual nature, especially in industrial sphere, which calls for the formation of a fundamentally new theoretical study. In the current situation with COVID-19, a company being a representative of an economic community faces social and environmental problems, the successful solution of which provide the life support of the whole mankind. The research uses the techniques of comparative analysis of existing scientific and theoretical materials, methods of logical and expert analysis. To achieve the results of the study and confirm the hypothesis, the authors reconstructed the chronology of the emergence of accounting models having generalized the works of modern scientists in this area. The results of the work confirm the need to determine the actual essential approach to the accounting and reporting paradigm: it is revealed that the modern theory is shaped under the influence of the needs of the individual, company and society. It is proposed to characterize the life support paradigm as the formation of information reflecting the conditions of life support of the company and interested parties, taking into account the values accepted. The authors argue that the proposed accounting theory is related to life support and life values and is not limited to an economic operation. The research results can be applied to further develop the ideas of the authors and improve the method of professional judgment when developing the accounting and reporting paradigm. The results of the research can be used to improve the method of professional judgment in the development of the accounting and reporting paradigm and its practical implementation, as well as for continuing theoretical developments in the field of accounting theory

The Development of the Concept of Fair Value

The article considers the issues of the content and the development of the concept of fair value. This concept has acquired the modern shape during the last two decades. Currently it is used in the International Financial Reporting Standards (IFRS) along with the concept of valuation at historical cost. The article examines the differences between these two concepts, as well as the models in which these concepts are applied directly in the financial reporting standards. The comparison is carried out according to eleven aspects: the possibility of using; its recognition in the statement of profit or loss/other comprehensive income of negative and positive changes in fair value; depreciation; the influence of fair value on the traditional indicators according to which the effectiveness of the company is assessed; risks inherent to the indicators obtained on the basis of the model; the use of valuation at fair value; permitting analytical capabilities; the complexity of determining the appraisal values. The article shows the advantages of the concept of fair value, its “coincidence” with the market economy and the role in its transformation and also the movement towards the new horizons. It is also noted in the article about the great importance of this concept for management accounting, and as a result, the potential possibility to use the principle of rationality when it is applied for the formation of financial reporting, i.e. it is noted that the advantages of the concept of fair value are greater compared to the costs of value determination of the fair value of the accounting entities. The concept of fair value allows to make the financial reporting more useful for the users, although it requires the socalled reinstallation of the analysis of financial condition and the results of the operations of the economic entities in accordance with the new indicators, methods and factors related to the assessment at fair value. The article proposes within the concept of fair value a combined model of fair value and substantiates the positive results of its application when reflecting the fixed assets in the financial statements of the economic entities. In conclusion, the article gives the following directions for further research regarding the concept of fair value, including the search for its new incarnations as well as the objects of its study

A STUDY OF CAMPUS ENVIRONMENT: A COMPARATIVE STUDY OF THE PERCEPTION OF THE CAMPUS ENVIRONMENT BY THE SEVERAL GROUPS AFFECTING A RELIGIOUSLY ORIENTED LIBERAL ARTS COLLEGE. - Page 18

The paper substantiates the need to harmonize the financial and non-financial statements of the company and to develop the corrspodig strategy in climate risks. The study assesses the impact of climate change risks on financial reporting indicators and formulates requirements for disclosing information in financial and non-financial statements. There a demand for such disclosures by investors is emphasized, as well as other interested parties, and the relevance of expanding and reorienting their contents from the task of describing the company’s environmental impact to the task of reflecting the climate impact on the company, its financial performance and strategy. The paper presents the results of a comparative analysis of the international standards` conceptual foundations for financial and non-financial reporting and shows their mutual consistency. Based on a comparative analysis of the international standards conceptual foundations, their mutual consistency has been proved, as well as there have been revealed accounting problems and disclosing information on climate risks in financial and corporate reporting. The results of the study (based on methods of logical analysis, abstraction, analogies, groupings, comparative analysis) are the key provisions formulated for developing a strategy for harmonizing financial and non-financial reporting, including climate risks. Also, there are shown recommendations for the preparation of disclosures regarding the interdependence of climate change and the results achieved with the development prospects of the company. The study may be of interest to Government bodies of the Russian Federation, relevant international organizations in the formation of standards for financial and nonfinancial reporting, interested users, as well as economic entities in the development of internal accounting and reporting standards

Methodological aspects transparency financial statements of construction companies

In modern society, in terms of general information and integration of the economies, information is one of the main market products. There is becoming urgent task of improving financial statement transparency for enterprises in this situation. One of the most challenging in improving transparency can be considered the construction industry, because of the pursuit of privacy and a high degree of corruption. The paper analyzes the possible reasons for reducing the level of transparency in the construction industry companies. The paper highlighted the general and particular causes that affect the transparency of financial reporting of construction enterprises. Common causes are relevant for companies in any industry, and private causes show features characteristic of the construction itself. In addition, the paper analyzes the various methods of increasing the transparency used by companies all over the world. The analysis highlighted the internal and external methods for improving the transparency of financial statements and transparency of construction companies. Leadership and employees at the enterprise level providing transparency of financial reporting, and non-financial information about the company, having interest to stakeholders, carry out internal methods. External methods are applied at the macro level as the joint forces of the enterprises of the construction industry to form associations and the state. The analysis also considered the possibility of using these methods by the Russian construction companies and advantages and disadvantages of their application

THE USE OF THE IDEF0 STANDARD IN PREPARATION FOR PHARMACEUTICAL DEVELOPMENT

The article presents information on the use of the IDEF0 standard in process visualization pharmaceutical development analytical stage