Disclosure of information about internal control system in corporate reporting

© Medwell Journals, 2016.The present study is devoted to one of the most urgent problems of accounting organization and preparation of accounts the issue of implementation of internal control in the companies. The purpose of the research is to determine the level of information disclosure about internal control system in the company's reporting. The research subject is industrial and economic activity of chosen companies. Public corporate reporting is the object. The researchers set out the following tasks in research process: to estimate the degree of study of the problem; to analyze public reporting including its structure, different report forms, the content of Explanatory Notes to the reporting and the working documents; to compare the reporting of various companies and to identify the degree of information disclosure. The methodology of the research suggests an analysis of existing studies in the field of internal control, visual analysis of internal documents of the companies and their reporting and comparative assessment of reports of some companies. The researchers study public accounts of the major companies, consider it from the view of completeness of disclosure of information about the internal control system, draw conclusions and give recommendations on improvement of control procedures. The researchers justify that the two concepts of internal control and internal audit are not the same. However, the management of some companies does not separate them. The researchers prove that internal auditing is only a part of the internal control system

CITIZENSHIP IN THE STRUCTURE OF SOCIO-POLITICAL ORIENTATIONS OF RUSSIAN YOUTH: PLACE AND ROLE IN STATEHOOD STRENGTHENING

Purpose of the study: In this study, we analyze citizenship in the structure of socio-political orientations of Russian youth and explore the youth role in strengthening statehood and formation of civil society institutions. The development of active citizenship values in sociopolitical orientations of Russian youth is determined by the need to change relations between the state and society. The citizens shall develop civic responsibility and civil initiatives and control the institutions of power. Methodology: The theory of social anomie and the concept of socio-cultural crisis serve the methodological basis for this study. This theory explores the eclectic nature of citizenship ideas in the youth environment. The civilizational approach makes it possible to investigate features of citizenship idea and practice information of Western European and Russian cultural traditions. All that is methodologically significant in tracking citizenship specificity of the Russian youth. The integrated approach becomes a conceptual one in this study as it treats the citizenship of Russian youth as a complex multi-component phenomenon. This phenomenon includes moral, legal and socio-political attitudes reflecting the various aspects of relations in the "man-society-state" system. Results: We conclude that in the citizenship of Russian youth there dominate two main attitudes: liberal and paternalistic. In the liberal aspect, the young people consider citizenship to be awareness of their civil rights and responsibilities, a kind of rational and active behavior corresponding to democratic political system. Paternalistic attitudes are manifested in loyalty to the state. Paternalists consider the state to be the political institution that is solely responsible for the present and future of the young people. Applications of this study: The results allow us to understand the significance of citizenship as an ethic-legal quality of personality that strengthens Russian statehood and the importance of agreement (contract) between government and society. The results discovered the need for the citizens to be engaged in solving the state's socially significant problems. The state shall also develop a favorable institutional environment for civil socialization and self-realization of the young people. Novelty/Originality of this study: The eclectic nature of Russian youth citizenship points at hindering factors in the development of active and responsible citizenship as the youth ability to self-organize and solve socially significant problems. The main factors hindering the process of civil activity formation among the young people are the stable etatist-paternalistic traditions of political culture and institutions of Russian civil society. Although, development of youth citizenship is a well-managed process. It requires the youth policy to be the stimulating and guiding force. This force is necessary to solve the problems of legal personality type formation. Such a personality is characterized by politically and socially active civic-mindedness

Rapid calcium-dependent activation of Aurora-A kinase

Oncogenic hyperactivation of the mitotic kinase Aurora-A (AurA) in cancer is associated with genomic instability. Increasing evidence indicates that AurA also regulates critical processes in normal interphase cells, but the source of such activity has been obscure. We report here that multiple stimuli causing release of Ca2+ from intracellular endoplasmic reticulum stores rapidly and transiently activate AurA, without requirement for second messengers. This activation is mediated by direct Ca2+-dependent calmodulin (CaM) binding to multiple motifs on AurA. On the basis of structure–function analysis and molecular modelling, we map two primary regions of CaM-AurA interaction to unfolded sequences in the AurA N- and C-termini. This unexpected mechanism for AurA activation provides a new context for evaluating the function of AurA and its inhibitors in normal and cancerous cells

Atrial standstill in the newborn: a case report

Introduction. Persistent atrial standstill is a rare syndrome characterized by absence of mechanical and electrical atrial activity. The article presents a unique case of atrial standstill in the newborn patient with tachyarrhythmia.Brief description. The first manifestation of atrial standstill in the patient was heart failure (HF) manifestations and wide-complex tachycardia according to electrocardiography, which was identified as ventricular tachycardia. At the local outpatient clinic, the child was prescribed with antiarrhythmic therapy (AAT), which decreased heart rate. Three months later, a transesophageal electrophysiological study was carried out in our center in order to determine the arrhythmia origin. A multiform idioventricular rhythm with a heart rate of 46-119 beats per min was diagnosed, atrial pacing spike (A waves) was not recorded. Given bradyarrhythmia, hemodynamic abnormalities on echocardiography (significant atrial enlargement, decreased contractility), the patient, in order to prevent the risk of sudden cardiac death, underwent implantation of single chamber pacemaker in VVIR mode and bipolar ventricular lead. Anticoagulant therapy was prescribed. After 6-month follow-up, relief of HF symptoms and an increase in left ventricular contractile function was noted.Discussion. Timely diagnosis and implantation of pacemakers allowed avoiding AAT and minimizing the HF symptoms. Continuous ventricular pacing and anticoagulant therapy are important in HF prevention

Detection and defect correction of operating process

The article is devoted to the current problem of enterprise competitiveness rise in hard and competitive terms of business environment. The importance of modern equipment for detection of defects and their correction is explained. Production of chipboard is used as an object of research. Short description and main results of estimation efficiency of innovative solutions of enterprises are considered

A tendency towards leaf rust resistance decrease in common wheat introgression lines with genetic material from Aegilops speltoides Tausch

Leaf rust, caused by the fungus Puccinia triticina Erikss., inflicts serious crop loss of common wheat Triticum aesti­vum L. The species Aegilops speltoides Tausch (2n = 14, SS) is considered a promising issue of genes to protect bread wheat from diseases. The objective of this study was the monitoring of resistance to leaf rust of Ae. speltoides ac­cessions and introgressive lines and cultivars with genetic material of this species to the Western Siberian popula­tion of fungus. The estimation of specimens in the field conditions on natural infectious background showed that the Ae. speltoides accessions were immune to leaf rust, however, а tendency towards increasing susceptibility of the introgressive lines and varieties was detected. The protective effect of the known genes Lr28, Lr36 and Lr35 decreased, but Lr47 remained efficient in West Siberia, as confirmed by the results of testing of the Omsk population of P. triticina for virulence to the mentioned genes. During the study (2003-2017) the resistance has been overcome of lines Od 26/89, 156/90, analogs of cv. Novosibirskaya 67 – ANK-39 (B, C), and L-500 from the “Arsenal” сollection. High resistance to leaf rust was preserved of lines Od (35/1, 35/89, 210/90, 278/89); ANK39 (A, D, E); L-501 and cvs. Chelyaba 75 and Mit. Analysis of DNA markers and phytopathological tests showed that the studied variet­ies and lines lacked the known genes Lr28, Lr36, and Lr47 from Ae. speltoides (except for the lines of cvs. Thatcher and Pavon). On the base of analysis of DNA markers, it was assumed that Chelyaba 75 and seven resistant lines from the Odand ANK-39-series have translocations bearing the LrSp gene. Presumably, the rest of samples possess additional not yet identified genes of Ae. speltoides. The trend of overcoming of resistance to leaf rust of introgres­sive lines and varieties with Ae. speltoides genes should be taken into consideration in common wheat breeding in Western Siberia

Poetic text in the light of cognitive-discursive research

Interpretation of basic poetry concepts with the help of conceptual and theoretical instruments of the dominant trend in modern linguistics that of cognitive discursive paradigm, allows to fashion an entire picture of poetic intellect continuum. For an all-round language interpretation of this or that poetic unit it is not enough to comprehend adequately only certain elements of the text. It is necessary to determine their place in the artistic speech system of the whole poetic intellect continuum. Such approach fully corresponds with the ideas of cognitive-communicative stylistic

Mineralogical and geochemical characteristics of oil shale Domanic type on the spectra of electron paramagnetic resonance

The method of electron paramagnetic resonance (EPR) was used to identify the characteristics of the material composition and condition of the organic matter of rocks along the borehole domanic deposits. EPR spectra of impurity ions Mn2+, sulfate ion radical SO3 - and SO2 - structure of calcite, E'-center quartz structure, and also vanadyl VO2+ and free radical Corg organic substances were identified in 11 specimens Domanic rock deposits. Diagrams of the EPR signals were built along the borehole

The role of dual-energy computed tomography in the diagnosis of gout and other crystalline arthropathies: A review

The importance of dual-energy computed tomography in the diagnosis of gout, the principles of dual-energy computed tomography, the accuracy of the methodology, and the types of artifacts are discussed in this study. The possible dependence of the presence of deposits of sodium monourate on other clinical data and the role of dual-energy computed tomography in the differential diagnosis of other crystalline arthropathies are considered. The dual-energy computed tomography has several advantages, including noninvasiveness, speed of execution, and a significant reduction in the risk of iatrogenic consequences compared with diagnostic arthrocentesis, which is the gold standard in diagnosing gout. Dual-energy computed tomography can accomplish gout detection, treatment, and differential diagnosis

Some pharmacogenetic aspects of the <i>ABCB1</i> gene in lopinavir / ritonavir concentration variability in children with HIV infection: A pilot study

Polymorphic variants of the multidrug resistance gene (ABCB1 or MDR1) are associated with changes in the absorption and transport of drugs in the body. One of the substrates of the ABCB1 transporter is an antiretroviral drug from the class of protease inhibitors, lopinavir.   The aim. To research the effect of polymorphic variants C1236T and C3435T in the ABCB1 gene on the plasma concentration of lopinavir / ritonavir in children and adolescents living with HIV infection.   Methods. The genotypes of polymorphic variants of the ABCB1 gene were identified in 136 HIV infected children and adolescents; median age – 10 [7–12] years. The plasma concentration of lopinavir / ritonavir was measured from blood taken during the next scheduled appointment as part of dispensary observation at the Irkutsk Regional AIDS Centre using high performance liquid chromatography.   Results. The average duration of lopinavir/ritonavir use as part of an antiretroviral therapy was 55 months. Median viral load in patients was 1 [1–2.03] log 10  copies/ mL; the number of CD4 +  T cells – 38.36 %. The frequency of occurrence of the 3435T and 1236T alleles of the ABCB1 gene was ~50 %. In carriers of the 3435TT genotype, the median lopinavir concentrations 2 and 12 hours after drug intake were 5050.8 [3615.8–5847.7] and 2665.5 [216–4896.3] ng/mL, respectively. In carriers of the 1236TT genotype, median lopinavir concentrations 2 and 12 hours after drug intake were 4913.5 [3355.1–5733.7] and 3290.6 [159.1–4972.5] ng/mL, respectively.   Conclusions. The study did not reveal a significant relationship between the carriage of the C3435T and C1236T genotypes of the ABCB1 gene and the concentrations of lopinavir and ritonavir 2 and 12 hours after drug intake