Institutional analysis of the regulatory and legal framework for financial reporting control in Russia

The study contains the main approaches to the determination of various institutions affecting Russian accounting from the standpoint of their formal and informal types. In modern conditions, the economic actions of a subject must be matched to external factors that determine the correctness of economic decision-making, as well as consistency and the development of correct patterns and behavior algorithms that are most effective for each specific situation. Through the institutional analysis, the authors have identified several inconsistencies in the regulatory framework of related institutions and suggested ways to eliminate these disparities. Inter-institutional discrepancies have been found between law and accounting institutions, indicating non-compliance in the accounting practice of the substance over form principle, between recognition in the bookkeeping and tax accounting of the transfer of assets and liabilities ownership, as well as differences in the recording of investment real estate in the financial statements according to IFRS institutions and Russian national standards.peer-reviewe

A Model of Technical University Students’ Creative-Project Activities’ Systemic Commitment to Their Self-Development and the Experimental Verification of Its Effectiveness

The urgency of the need to develop a model of the systemic commitment of creative-project activity of technical university students to their self-development is due to the fact that the reserve possibilities of this type of teaching, research and professional activities from the perspective of the systemic commitment to self-development of the students’ competitiveness remain insufficiently investigated in the theory and practice of teacher education. In this regard, the article presents the main components of the model of systemic commitment of the creative-project activity of technical university students to their self-development, as well as the results for its implementation in practice of higher professional education. The presented components of the model in the article (objectives, contents, methods, learning and educational environment) are working for the ultimate goal − for self-development of professional creativity, self-development of the competitiveness of a student as a prospective specialist. The results of the article can be used by administrators and faculty members of higher education institutions. DOI: 10.5901/mjss.2015.v6n2s3p12

Development of Neh2-Luciferase Reporter and Its Application for High Throughput Screening and Real-Time Monitoring of Nrf2 Activators

SummaryThe NF-E2-related factor 2 (Nrf2) is a key transcriptional regulator of antioxidant defense and detoxification. To directly monitor stabilization of Nrf2, we fused its Neh2 domain, responsible for the interaction with its nucleocytoplasmic regulator, Keap1, to firefly luciferase (Neh2-luciferase). We show that Neh2 domain is sufficient for recognition, ubiquitination, and proteasomal degradation of Neh2-luciferase fusion protein. The Neh2-luc reporter system allows direct monitoring of the adaptive response to redox stress and classification of drugs based on the time course of reporter activation. The reporter was used to screen the Spectrum library of 2000 biologically active compounds to identify activators of Nrf2. The most robust and yet nontoxic Nrf2 activators found—nordihydroguaiaretic acid, fisetin, and gedunin—induced astrocyte-dependent neuroprotection from oxidative stress via an Nrf2-dependent mechanism

Complete genome sequence of the extremely acidophilic methanotroph isolate V4, Methylacidiphilum infernorum, a representative of the bacterial phylum Verrucomicrobia

<p>Abstract</p> <p>Background</p> <p>The phylum <it>Verrucomicrobia </it>is a widespread but poorly characterized bacterial clade. Although cultivation-independent approaches detect representatives of this phylum in a wide range of environments, including soils, seawater, hot springs and human gastrointestinal tract, only few have been isolated in pure culture. We have recently reported cultivation and initial characterization of an extremely acidophilic methanotrophic member of the <it>Verrucomicrobia</it>, strain V4, isolated from the Hell's Gate geothermal area in New Zealand. Similar organisms were independently isolated from geothermal systems in Italy and Russia.</p> <p>Results</p> <p>We report the complete genome sequence of strain V4, the first one from a representative of the <it>Verrucomicrobia</it>. Isolate V4, initially named "<it>Methylokorus infernorum</it>" (and recently renamed <it>Methylacidiphilum infernorum</it>) is an autotrophic bacterium with a streamlined genome of ~2.3 Mbp that encodes simple signal transduction pathways and has a limited potential for regulation of gene expression. Central metabolism of <it>M. infernorum </it>was reconstructed almost completely and revealed highly interconnected pathways of autotrophic central metabolism and modifications of C₁-utilization pathways compared to other known methylotrophs. The <it>M. infernorum </it>genome does not encode tubulin, which was previously discovered in bacteria of the genus <it>Prosthecobacter</it>, or close homologs of any other signature eukaryotic proteins. Phylogenetic analysis of ribosomal proteins and RNA polymerase subunits unequivocally supports grouping <it>Planctomycetes</it>, <it>Verrucomicrobia </it>and <it>Chlamydiae </it>into a single clade, the PVC superphylum, despite dramatically different gene content in members of these three groups. Comparative-genomic analysis suggests that evolution of the <it>M. infernorum </it>lineage involved extensive horizontal gene exchange with a variety of bacteria. The genome of <it>M. infernorum </it>shows apparent adaptations for existence under extremely acidic conditions including a major upward shift in the isoelectric points of proteins.</p> <p>Conclusion</p> <p>The results of genome analysis of <it>M. infernorum </it>support the monophyly of the PVC superphylum. <it>M. infernorum </it>possesses a streamlined genome but seems to have acquired numerous genes including those for enzymes of methylotrophic pathways <it>via </it>horizontal gene transfer, in particular, from <it>Proteobacteria</it>.</p> <p>Reviewers</p> <p>This article was reviewed by John A. Fuerst, Ludmila Chistoserdova, and Radhey S. Gupta.</p

Hydroacoustic approaches to fish stock assesment in lake Baïkal

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Horizontal and vertical distribution of Omul in spring : effective hydroacoustic approaches

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