Principles of forming a modern accounting and analytical model of commercial organization in digital economy

Purpose: The article presents basic methodological approaches to the creation of a new model of forming and functioning of the accounting and analytical system to meet the information needs of internal and external stakeholders of organizations. Design/Approach/Methodology: Substantiation of the principles of building a system for accounting and analytical information management that meets current conditions for the business functioning using modern hardware and software. Findings: The developed model of cascade functioning of organization’s information support system optimizes the structure and content of accounting and analytical modules, contributes to the effective implementation of management functions, timely control and rapid response to the impact of negative factors. Practical implications: The principles of information flow management system constructing formulated in the article contribute to optimization of expenses for organization of accounting and analytical functions, improvement of quality of financial and non-financial reporting, realistic assessment and forecasting of business efficiency. Originality/Value: The proposed new model for constructing an accounting and analytical information base allows to improve the procedures of collection, processing, storage and disclosure of financial and non-financial information, to create a balanced structure of the database on the basis of cascade digitization of primary and derived data.peer-reviewe

Bard song as a method of developing moral values in junior schoolchildren=Авторская песня как средство формирования нравственных ориентиров младших школьников

The article says that the author's songs are an excellent tool for the realization of educational objectives and the best way to the humanization of modern Russian education. Many bard songs have both the adult and children's audience. During the performance of a song, its text content forms the joint moral and ethical work of a teacher and a studen

State Guarantees as a Tool to Support the Economy in Foreign Countries

To overcome the consequences of the pandemic, all world countries began to actively use an instrument to support infrastructure and the economy - state guarantees. Based on the experience of foreign countries and Russia, it is concluded that it is necessary to use this support tool more actively not only during the economic crisis, but also on a planned basis.Для преодоления последствий пандемии во всех мировых странах стал активно использоваться инструмент поддержки инфраструктуры и экономики - государственные гарантии. Исходя из опыта зарубежных стран и России, делается вывод о необходимости активнее использовать данный инструмент поддержки не только во время экономического кризиса, но и планово

Modern tools for assessing the investment attractiveness of a commercial organization

Purpose: Within the framework of the study, a critical analysis of modern tools for assessing the investment attractiveness of a commercial organization is carried out. Design: the methods of economic analysis used to assess the investment attractiveness of a commercial organization are systematized; the disadvantages of the existing methodological support are identified and the criteria determining the quality and practical value of modern developments in the studied area are established. Findings:  it is proved that the main disadvantages of the existing methods of assessing investment attractiveness are: the lack of strategic orientation of the assessment; ignoring the influence of most external and internal factors of activity; the inability to assess the risk of investing in the analyzed object; the need to compare with the level of investment attractiveness of similar organizations for an objective interpretation of the results. Practical implications: to eliminate the significant shortcomings of modern methodological support in this area, the authors recommend the use of scenario method of strategic economic analysis in the process of assessing the investment attractiveness of the organization. Originality: The scenario method of strategic economic analysis proposed by the authors complements the existing approaches with the ability to take into account potential risks when making a far-sighted decision to invest in an organization by combining the results of retrospective analysis and forecasting changes in the quantitative and qualitative characteristics of financial and economic activity

Implementation of the project for the introduction of universal primary education in the Russian province during the early twentieth century

The authors of the article suggest to consider the implementation of the project for the introduction of universal primary education in Russian Empire during the early twentieth century, using the example of Kursk provinc

Взаимодействие аутофагии и эпителиально-мезенхимального перехода в развитии опухолевой прогрессии

Autophagy and epithelial-to-mesenchymal transition (EMT) are the main biological processes involved in tumor progression, and are closely linked. On the one hand, activation of autophagy provides energy and essential nutrients for EMT during the metastases spreading, which is required for tumor cells survival in adverse environmental conditions. On the other hand, autophagy, acting as a tumor suppressor, tends to inhibit metastasis by selectively suppressing the transcription factors of EMT in the early stages. Therefore, inhibition of EMT by inhibitors or inducers of autophagy may be a new strategy for antitumor therapy. Thus, the aim of this review is to highlight current knowledge about the crosstalk between autophagy and EMT processes in tumor progression and to summarize data supporting the necessity of parallel regulation of two processes through signaling pathways.Аутофагия и эпителиально-мезенхимальный переход (ЭМП) являются основными биологическими процессами, участвующими в опухолевой прогрессии, и тесно взаимосвязаны между собой. С одной стороны, активация аутофагии обеспечивает энергию и основные питательные вещества для ЭМП во время распространения метастазов, что помогает клеткам выживать в неблагоприятных условиях окружающей среды. С другой стороны, аутофагия, выступающая в качестве функции, подавляющей опухолевый рост, склонна препятствовать метастазированию путем избирательного подавления основных транскрипционных факторов ЭМП на ранних стадиях. Следовательно, воздействие на ЭМП ингибиторами или активаторами аутофагии может быть стратегией, которая позволит предположить новые мишени для противоопухолевой терапии. Цель данного обзора – освещение современных знаний о перекрестном взаимодействии процессов аутофагии и ЭМП в развитии опухолевой прогрессии и суммирование данных, поддерживающих параллельное регулирование этих двух процессов через общие пути сигнализации

Проектирование больших переходов воздушных линий электропередачи

It is found that the voltage at the lowest points of the wire or cable sag and at the points of their suspension on the pillars in the same span, determined in accordance with the properties of a perfectly flexible filament (similar to which the wires and cables are located in the span), differ slightly, and taking the difference of the mentioned values into account is only of methodologycal importance. The article presents the results of the calculation of wire and cable sag of large spans of power transmission line of 500 m or more length using both the traditional theory of the catenary line and the theory of equal resistance, when the cross-sectional area of a wire or cable, proportional to their tension, is considered variable in the span length, which provides the same probability of breaking them at any point of the span. When calculating the wires and cables in normal and emergency conditions, the largest sags are determined, which take place either at a higher ambient temperature or at a load of the wire with ice. The wire must be mounted in such a way as to ensure the normalized permissible dimensions to crossed engineering structures, water barriers or land, that are determined depending on the nominal voltage of the line. It is noted that the values of the wire and cable sags determined using the theory of the catenary line for the transition spans are less (although slightly) as compared to the data obtained on the basis of the theory of the equal resistance circuit. This must be taken into account in the design process.Установлено, что напряжения в низших точках провеса провода или троса и в точках их подвеса на опорах в одном и том же пролете, определенные в соответствии со свойствами идеально гибкой нити (подобно которой и располагаются провода и тросы в пролете), различаются незначительно и учет разности отмеченных значений имеет лишь методическое значение. В статье представлены результаты расчета стрелы провеса провода и троса больших пролетов линии электропередачи длиной 500 м и более с использованием как традиционной теории цепной линии, так и теории цепи равного сопротивления, когда считается переменной по длине пролета площадь поперечного сечения провода или троса, пропорциональная их натяжению, при которой обеспечивается одинаковая вероятность их разрыва в любой точке пролета. При расчете проводов и тросов в нормальных и аварийных режимах определены наибольшие стрелы провеса, которые имеют место или при высшей температуре окружающего воздуха, или при нагрузке провода гололедом. Провод должен быть смонтирован так, чтобы обеспечивались нормированные допускаемые габариты до пересекаемых инженерных сооружений, водных преград или земли, устанавливаемые в зависимости от номинального напряжения линии. Отмечено, что значения стрел провеса провода и троса, определенные с использованием теории цепной линии для переходных пролетов, меньше по сравнению с данными, полученными на основе теории цепи равного сопротивления. Это необходимо учитывать в процессе проектирования

Formation of a conscious attitude of adolescents toward their parents

В статье представлены результаты экспериментального исследования, направленного на выявление психологических механизмов формирования осознанного отношения к родителям у подростков.The article presents the results of an experimental study. It is aimed at identifying the psychological mechanisms for the formation of a conscious attitude towards parents in adolescents

Clinical and diagnostic significance of apoptosis markers in myocardial infarction in the setting of chronic obstructive pulmonary disease

Objective: To study the levels of heat shock protein 70 (HSP70) and annexin V-dependent apoptosis of cells in myocardial infarction (MI) with a different course of the disease and in the setting of chronic obstructive pulmonary disease (COPD).Materials and Methods: Sixty-five patients with MI were examined; 37 of them developed MI in the setting of COPD, and 28 patient had MI without COPD. The subjects were divided into subgroups depending on the presence of ST segment elevation. The control group included 30 somatically healthy individuals.Results: In all examined patients with MI and in patients with MI with COPD, the number of annexin V-associated apoptotic cells and the level of HSP70 was statistically significantly higher than in healthy individuals. The value of the studied biomarkers was statistically significantly higher than in patients without COPD. In patients with MI with ST segment elevation, the values of the studied biomarkers were statistically significantly higher in patients without ST segment elevation in all the examined patients.Conclusions: Higher values of the studied biomarkers in the group of comorbid patients compared with those with MI without COPD may be associated with intensified apoptosis in the setting of chronic systemic inflammation, which worsens the clinical course of both diseases. The greater significance of the levels of HSP70 and annexin V-dependent cell apoptosis in patients with MI with ST segment elevation compared with patients without ST segment elevation is due to the volume of myocardial lesion

Proinflammatory cytokines in patients with acute myocardial infarction against the background of chronic obstructive pulmonary disease

Objective: To study and analyze serum levels of interleukins (IL): IL-1β, IL-2 and IL-6 in patients with myocardial infarction and chronic obstructive pulmonary disease.Materials and methods: In 85 people were examined: 28 patients with myocardial infarction, 37 patients with comorbid pathology (myocardial infarction and chronic obstructive pulmonary disease) and 20 somatically healthy volunteers as a control group. Determination of IL-1β, IL-2 and IL-6 levels was basing on enzyme immunoassay.Results: The median and inter-percentile range of IL-1β, IL-2 and IL-6 in the donors did not differ significantly from the data of the manufacturer. In the group of patients with myocardial infarction and in patients with comorbid pathology a statistically significant increase in the level of median and inter-percentile range of cytokines was revealing compared with the control group. The highest levels of IL-1β, IL-2 and IL-6 were detecting in the group of patients with comorbid pathology. IL-6 was found to be an independent marker of increased risk of STEMI and an increase in its concentration later than 12 hours after hospitalization is associated with the risk of future cardiovascular death or new myocardial infarction.Conclusion: Analysis of the dynamics of the level of IL-1β, IL-2 and IL-6 has a high prognostic value in patients with myocardial infarction and in patients with comorbid pathology