Cultural and Historical Aspects in Developing the System of Accounting

The article considers historical stages in the development of accounting as a part of the world culture. The specific features of each stage of evolution are represented and the main aspects of accounting information system as a source of relevant data are identified. The effectiveness of the controlling toolkit to improve the system of accounting is substantiated, the main provisions of the controlling conception are singled out and generalised; the scientific schools and their differences are identified. The analysis of various definitions revealing the content of the notion "culture" based on the condition and achievements of society as a collective of individuals who are in turn characterised by the unity of social, economic and cultural life is carried out. The essence of the notion "culture" and its versatility are determined; the actions of individuals responsible for the evolution of the economic life of society as a reaction to the obtained information are substantiated. The necessity to reflect the main provisions of accounting from the standpoint of their influence on economic decision-making, individuals’ consciousness, distribution of resources, trajectory of economic development and the well-being of economic entity is investigated. The necessity to represent accounting as a subsystem of culture is substantiated. The main definitions of the notion "culture" which are most appropriate for characterising the subject matter of accounting are studied. The key aspects of describing the system of accounting as a culture component are identified

Features of the studying of the discipline “Nanomaterials and Nanotechnology”

Ryabikina, M. A. Features of the studying of the discipline “Nanomaterials and Nanotechnology” / M. A. Ryabikina, V. A. Rusetskiy // Университетская наука-2016 : в 4 т. : тез. докл. междунар. науч.-техн. конф. (Мариуполь, 19-20 мая 2016 г.) / ПГТУ. – Мариуполь, 2016. – Т. 4. – С. 32–33

Marker assisted selection of potato breeding lines with combination of PVY resistance genes from different wild species

Potato virus Y (PVY) is considered as one of the most harmful virus infections of this crop. Thus, it is a topical problem to breed potato varieties resistant against a wide range of PVY strains and to create initial breeding material that will have a combination of resistance genes from different species. The aim of the study was: (1) to genotype a collection of 376 breeding lines (BL), developed from complex interspecific hybrids, using DNA markers of PVY resistance genes, (2) to identify accessions with markers of resistance genes from different species for subsequent use in marker assisted selection (MAS), (3) to evaluate the suitability of DNA markers of PVY resistance genes for genotyping BL developed through interspecific hybridization. It was ascertained that the markers most widely represented in the collection were RYSC3 of the Ryadg gene (49.7%), Ry364 and RAPD38-530 of the Rychc gene (50.5% and 45.2%, respectively), and Yes3-3A of the Rysto gene (29.8%). The markers Ry186 of Rychc and GP122/EcoRV780 of  Ryf-sto  were found only in some accessions. The frequency of occurrence of BL that had markers of PVY resistance genes from two different species varied between 2.7% (Yes3-3a marker of Rysto and both two markers of Rychc) and 8.5-9.0% (RYSC3 marker of Ryadg and both two markers of Rychc, or only Ry364 marker of this gene). In total, the collection was found to contain 134 BL (47.6%) with markers of resistance genes from two different species. A combination of four markers for three genes of different origin (Ryadg, Rysto and Rychc) was found in 27 BL (7.2%). Extreme resistance to PVY of most BL (302 out of 357) was obviously determined by the presence in them of the currently used resistance genes detected by DNA markers applied in the study. Nevertheless, a significant part of accessions (55 of 61) that did not have any markers was resistant to PVY. At the same time, 13 BL (3.5%) with the markers were susceptible to the virus. Such a level of discrepancies is considered as acceptable for the initial MAS of breeding material. The obtained data on the presence of the markers of PVY resistance genes of different origin and their combination in BL ensures a more effective use of such BL in breeding in comparison with the BL resistant to the virus, though lacking corresponding markers

Кохлеарная имплантация у ребенка с синдромом гипоплазии левых отделов сердца:клинический случай

Relevance. The hypoplastic left-heart syndrome at congenital heart disease has frequency of 261 cases out of 10,000 newborns. Children with hypoplastic left-heart syndrome can have comorbid congenital anomalies and acquired diseases that require treatment and are associated with high mortality risk.Description of a clinical case. Female patient, 6 years 4 months, with the hypoplastic left-heart syndrome was admitted to our hospital with the diagnosis «Sensorineural hearing loss, speech delay» for performing of cochlear implantation. The council of physicians was convoked before the surgery to coordinate patient management. Members of surgical, anesthesiology, laboratory and instrumental examination departments were involved into preoperative assessment and planning due to the high level of surgical and anesthetic risk. The patient was dismissed from hospital on the 10th day after cochlear implantation. The patient has undergone the course of auditory-verbal therapy a month after. The child was dismissed wit state improvement.Conclusion. The example of successfully performed surgery in the patient with hypoplastic left-heart syndrome and such severe comorbid pathology as sensorineural hearing loss is presented. Complete physical examination of the child in preoperative period and adequate preparation for the surgery were the key factors for patient successful management and further rehabilitation.Обоснование.Синдром гипоплазии левых отделов сердца при врожденном пороке сердца отмечается с частотой 261 случай на 10 000 новорожденных. Дети с синдромом гипоплазии левых отделов сердца могут иметь сопутствующие врожденные аномалии и приобретенные заболевания, которые требуют лечения и ассоциированы с высоким риском смерти.Описание клинического случая. Пациентка в возрасте 6 лет 4 мес с синдромом гипоплазии левых отделов сердца поступила в стационар с диагнозом «Двусторонняя сенсоневральная тугоухость, задержка речевого развития» для проведения кохлеарной имплантации. Перед оперативным вмешательством был созван консилиум с целью согласования тактики ведения пациента. В связи с высоким операционно-анестезиологическим риском в предоперационную подготовку были вовлечены как члены хирургической и анестезиологической бригад, так и специалисты по лабораторным и инструментальным исследованиям. На 10-е сут после кохлеарной имплантации ребенок выписан из стационара. Через 1 мес пациентке проведен курс слухоречевой реабилитации. Ребенок с улучшением состояния выписан домой.Заключение. Продемонстрировано успешно проведенное хирургическое вмешательство пациентке с синдромом гипоплазии левых отделов сердца и тяжелой сопутствующей патологией — двусторонней сенсоневральной тугоухостью. Комплексное обследование ребенка до операции, а также адекватно проведенная подготовка были залогом успешного лечения и последующей реабилитации пациента

Influence of the structural state of pipe steel of X70 is got as a result of tempering from an intercritical interval

Особенности деформационного упрочнения в процессе растяжения стали Х70, закаленной из межкритического интервала / Ф. К. Ткаченко [и др.] // Вісник Приазовського державного технічного університету : зб. наукових праць / ПДТУ. – Маріуполь, 2011. – Вип. 22. – С. 128–131. – (Серія : Технічні науки).В работе исследовано влияние структурного состояния трубной стали Х70, полученного в результате закалки из межкритического интервала, на склонность к деформационному упрочнению в процессе растяжения.У роботі досліджено вплив структурного стану трубної сталі Х70, отриманого в результаті загартування з міжкритичного інтервалу на схильність до деформаційного зміцнення в процесі розтягання.Influence of the structural state of pipe steel of X70 is got as a result of tempering from an intercritical interval on propensity to the de-structure workhardening in the process of tension are investigated in this work

The Rationalization of the Highlanders’ Culture in the Terek Region of the Russian Empire in the Second Half of the 19th - Beginning of the 20th Centuries

The article is devoted to the problem of constructing a new cultural identity of the highlanders living in the Terek region during the period of 1860-1917. In this article, the authors proceed from the established ideas in the science that the entire evolution of Russian history is filled with the practice of organizing the coexistence of different cultural identities in their constant interrelated development. The specific historical examples show how the inclusion of the Northern Caucasus in the Russian Empire, the modernization processes experienced by Russia itself during this period, the conscious acceptance of the elements of new consciousness, norms and values by the highlanders, has influenced the rationalization of the culture of the Terek region population. Such factors as kunachestvo, borrowings in the material culture, the provision of highlanders with economic and trade opportunities to work peacefully and provide their families with the results of peaceful work, the integration of highlanders into education and enlightenment on a modern basis have become effective means of creating a mechanism of interpenetration of the highlanders’ and Slavic cultures in the region and the formation of a new cultural identity of the North Caucasian highlanders

Integrating People of Terek Oblast into Socio-Cultural Space of Russia: Help of Charity (The Second Half of 19th – Early 20th Centuries)

The article is devoted to the entry of the peoples of the North Caucasus into the Russian socio-cultural space on the basis of the entry of the region into the Russian Empire. In the research the authors focus their attention on the issues of implementing such socio-cultural activity as charity within the mentioned process. Being traditional phenomena for worldview bases and cultural practices of the peoples of the North Caucasus that joined the Russian Empire and the peoples of the Russian Empire itself, encouragement for doing good and charity as such became significant factors contributing to peoples’ cultural rapprochement. This is confirmed by the analysis of specific historical data, facts of creating charity communities and diverse charity activities in Terek Oblast in particular, covering the second half of XIXth – early XXth centuries, that is presented in the article. At the same time the authors primarily consider the process of public care of the development of education in the region and the substitution of the efforts of the state that were organised into charity communities by society in the sphere of concern for socially disadvantaged groups of the region’s population

Custom Blocks Made of Metal Grit for External Electron Beam Therapy

Abstract—: A new way of producing custom blocks for external electron beam therapy is described. The blocks are made of steel or lead grit uniformly distributed in epoxy resin. The proposed technique is user-friendly, inexpensive, and based on non-toxic materials. © 2020, Allerton Press, Inc