FEATURES OF THE ORGANIZATION OF COST ACCOUNTING IN BAKING

The article studies specific features of organization of accounting of the cost of bread production. Considered costs by cost center, by types of products, works, services and types of costs, which in turn are divided into expenses according to cost items and costs by cost components

FEATURES OF THE ORGANIZATION OF COST ACCOUNTING IN BAKING

The article studies specific features of organization of accounting of the cost of bread production. Considered costs by cost center, by types of products, works, services and types of costs, which in turn are divided into expenses according to cost items and costs by cost components

THEORETICAL APPROACH TO FORMATION OF SYSTEM OF MANAGEMENT ACCOUNTING

In the article theoretical approach to formation of system of management accounting is considered, the main objective of management accounting is revealed. The modern directions of management accounting are considered: the management strategic accounting, calculation of expenses of full life cycle, target calculation, calculations in system of continuous improvement

THEORETICAL APPROACH TO FORMATION OF SYSTEM OF MANAGEMENT ACCOUNTING

In the article theoretical approach to formation of system of management accounting is considered, the main objective of management accounting is revealed. The modern directions of management accounting are considered: the management strategic accounting, calculation of expenses of full life cycle, target calculation, calculations in system of continuous improvement

Program-Target Mechanisms to Ensure the Fiscal Balance of the Federal Constituent

The purpose of this research is to study the possible impact of program costs associated with the development of the real sector of the regional economy on the fiscal balances of the constituent entities of the Russian Federation based on the wavelet analysis method. To achieve this purpose, we conducted a correlation analysis of the time-frequency dependence between the variables of the empirical model: the shares of program costs, the shares of non-repayable receipts, and the share of business taxes in the revenues of the consolidated budgets of constituent entities of the Russian Federation such as the Republic of Mordovia, the Udmurt Republic, Trans-Baikal Territory, and Kaliningrad Region for the period from 2001 to 2021. The research results indicate a significant impact exerted by the program costs of the regional budgets on the development of the real sector to ensure fiscal balance in the Republic of Mordovia, the Udmurt Republic, and the Trans-Baikal Territory on certain time scales. The novelty of this research lies in demonstrating the wavelet analysis effectiveness applied when conducting correlation analysis in cases where the relationships between the analyzed variables follow different patterns at different time horizons, and precisely wavelet analysis makes it possible to reveal the most significant characteristics of the relationship of variables. Earlier studies based on traditional methods ignored the time-frequency dependence between the variables of the empirical model. The practical significance of the research results lies in the fact that they determine the time scale on which the most effective measures and budgetary policy instruments applied within the framework of program-target mechanisms are provided to ensure fiscal balances in the regions. Doi: 10.28991/ESJ-2023-07-05-05 Full Text: PD

Innovative Strategy for Selecting Industries for Program-Target Stimulation of Regional Economic Diversification

The purpose of this study is to substantiate the approach to the selection of industries for program-target stimulation of regional economy diversification, focusing on developing new strong industries and increasing the economic complexity of the regional economy. The research methodology is based on the application of the concept of revealed comparative advantages and an assessment of the economic complexity of industries and regions of Russia (the Udmurt Republic, Republic of Mordovia, Kaliningrad Region, and Trans-Baikal Territory) using data on tax revenues by economic sectors. The novelty of this research lies in demonstrating the effectiveness of applying the revealed comparative advantage concept, an approach to assessing economic complexity based on the use of tax revenue data by economic sectors, and a strategy for modernizing intermediate opportunities when selecting industries for program-target stimulation of regional economy diversification. The practical significance of the results is determined by the possibilities of their use in the application of program-target mechanisms to solve problems of stimulating the development of individual sectors of the regional economy. Selecting priority areas for diversification based on economic complexity methods can contribute to the improvement of budget balancing, economic growth and sustainable development, and mitigation of interregional inequality. Doi: 10.28991/HIJ-2023-04-03-013 Full Text: PD

New SERS-active junction based on cerium dioxide facet dielectric films for biosensing

Further enhance of the Raman scattering is the priority for the development of the modern molecular diagnostic methods. Expected increasing in detection sensitivity of the biological and chemical agents provides substantial progress in such areas as: proteomics (discovery of new disease markers), pharmacokinetics of drugs, analysis of toxins and infections agents, drug analysis, food safety, and environmental safety. In this paper we investigated the possibility of the facet structures, based on cerium dioxide to further enhance the SERS signal. During the studies a new metamaterial was developed. The metamaterial is based on the facet cerium dioxide films and plasmonic nanoparticles that are immobilized on its surface. The new metamaterial provides additional SERS signal amplification factor of 211. Thus developed material offers the prospect of increasing the sensitivity and selectivity of biochemical and immunological analysis

Healthformation of junior schoolchildren on the basis of the medium approach to the organization of motor activity

Статья содержит теоретические и практическое материалы, обосновывающие эффективность средового подход к организации двигательной активности младших школьников в решении задач физического развития и активного здоровьеформирования младших школьников.The article contains theoretical and practical materials justifying the effectiveness of the medium approach to the organization of motor activity of junior schoolchildren in solving the problems of physical development and active health formation of junior schoolchildren

Способ получения рекомбинантных антител, продуцируемых клеточной линией, трансдуцированной рекомбинантными аденовирусами

Objectives. To develop a technology for obtaining recombinant antibodies in a suspension culture of human HEK293 cells using transduction with recombinant adenovirus serotype 5 (rAd5) carrying genes expressing heavy and light chains of antibodies on the example of two broadspectrum anti-influenza antibodies 27F3 and CR9114.Methods. Ad5-27F3-H, Ad5-CR9114-H, and Ad5-27F3-L recombinant adenoviruses carrying the 27F3 antibody heavy chain gene, CR9114 antibody heavy chain gene, and 27F3 light chain gene, respectively, were generated using the AdEasy™ Adenoviral vector system. To accumulate preparative amounts of recombinant r27F3 and rCR9114 antibodies, the HEK293 suspension cell line was transduced with recombinant adenoviruses carrying genes for heavy and light chains of antibodies. The cells were cultured in a wave-type bioreactor. Chromatography was used to purify recombinant antibodies from the culture medium. After analyzing the molecular weights of purified antibodies using protein electrophoresis, their ability to interact with influenza A and B viruses was analyzed using the Western blot technique, while their ability to neutralize influenza A and B viruses was evaluated using the virus neutralization assay.Results. A method for the accumulation and purification of recombinant r27F3 and CR9114 antibodies from the culture medium of a suspension culture of human cells following transduction with its recombinant adenoviruses carrying the genes for heavy and light chains of these antibodies was developed. The ability of the r27F3 antibody to interact with and neutralize influenza A viruses of group 1 (except influenza A virus subtype H2) and group 2 was shown. The ability of the rCR9114 antibody to interact with influenza A viruses of group 1 and influenza B viruses, as well as to neutralize influenza A viruses of group 1, was demonstrated.Conclusions. A technology for obtaining recombinant antibodies in a suspension culture of HEK293 cells using transduction with recombinant adenoviruses carrying genes expressing heavy and light chains of antibodies was developed along with a confirmation of their specificity.Цели. Разработать технологию получения рекомбинантных антител в суспензионной культуре клеток человека HEK293 с помощью трансдукции рекомбинантными аденовирусами человека пятого серотипа, несущими гены, экспрессирующие тяжелые и легкие цепи антител, на примере двух противогриппозных антител широкого спектра действия 27F3 и CR9114.Методы. Рекомбинантные аденовирусы Ad5-27F3-H, Ad5-CR9114-H и Ad5-27F3-L, несущие ген тяжелой цепи антитела 27F3, ген тяжелой цепи антитела CR9114 и ген легкой цепи 27F3, были получены с помощью набора AdEasy™ Adenoviral vector system. Для накопления препаративных количеств рекомбинантных антител r27F3 и rCR9114 суспензионную клеточную линию HEK293 трансдуцировали рекомбинантными аденовирусами, несущими гены тяжелых и легких цепей антител, и культивировали клетки в биореакторе волнового типа. Рекомбинантные антитела очищали из культуральной жидкости хроматографическим методом. Молекулярную массу полученных антител анализировали с помощью белкового электрофореза, их способность взаимодействовать с вирусами гриппа А и В методом вестерн-блот анализа, а способность нейтрализовать вирусы гриппа А и В с помощью реакции вирус-нейтрализации.Результаты. Отработана методика накопления и очистки рекомбинантных антител r27F3 и CR9114 из культуральной жидкости суспензионной культуры клеток человека после трансдукции ее рекомбинантными аденовирусами, несущими гены тяжелых и легких цепей этих антител. Показана способность антитела r27F3 взаимодействовать с вирусами гриппа А подгруппы 1 (кроме вируса грипп А субтипа H2) и подгруппы 2 и нейтрализовать их. Показана способность антитела rCR9114 взаимодействовать с вирусами гриппа А подгруппы 1 и вирусами гриппа В, а также нейтрализовать вирусы гриппа А подгруппы 1.Выводы. Отработана технология получения рекомбинантных антител в суспензионной культуре клеток HEK293 с помощью трансдукции рекомбинантными аденовирусами, несущими гены, экспрессирующие тяжелые и легкие цепи антител, и показана их специфичность