The Effect of DNA Methylation Modification Polymorphism of Corn Seeds on Their Germination Rate, Seedling Resistance and Adaptive Capacity under UV-C Exposure

Relations between epigenetic polymorphism of corn seeds, their germination rate, resistance and adaptation under UV-C exposure have been investigated. Association of various seed germination rate with the original differences in chromosome aberration yield and methylation patterns of transcribed and satellite DNA have been shown. In two series of experiments involving а аcute single and repetitive UV-C exposure according to the scheme «adaptive - challenging», the investigation of possible biological importance of epigenetic polymorphism has been performed. Significant differences have been established in chromosome aberration yield and methylation pattern changes in satellite and transcribed DNA of seedlings from fast- and slowly-growing seeds under UV-C exposure. This data indicate existence of various resistances to UV-C exposure and adaptive capacity of seedlings from seeds with different epigenomes

Plastic pollution tendencies of the Barents Sea and adjacent waters

The article represents the analysis of the plastic pollution of water areas and coasts of the Barents Sea and adjacent waters based on foreign and Russian studies. The authors consider the influence of various factors, including climate change in the Arctic. The threat to various types of marine activities and the marine ecosystem from plastic pollution is evaluated. The emphasis is on the existing and potential damage to industrial fisheries in the Barents Sea and adjacent waters. An analysis of the regulatory and organizational and economic mechanisms for preventing plastic pollution of the Arctic seas and coasts of the Arctic Council member states and practices of their application is carried out. Particular attention is paid to the control and supervision over litter collection onboard and the efficiency of its disposal after delivery to the land. To improve the legal regulation of handling waste of production and consumption, it is justified to adopt the draft federal law “On secondary material resources”; to create a financial platform for the circular economy in analogy with the European Union and to develop technologies to increase the life cycle and reuse of goods made of plastic. To supplement to the activities of the “State Program Social and Economic Development of the Arctic zone of the Russian Federation” and the state programs for social and economic development of the Arctic, it is proposed to include various types of plastic in the list of hazardous pollutants of water areas and coasts of the Russian Arctic and to build facilities for processing of plastic wastes from fishing enterprises in the Arctic. Also, the regional authorities should encourage volunteering for cleaning coasts of the Barents Sea from garbage, incl. plastic

Peculiarities of national identity in Alim Keshokov's novel “Saber for the Emir”

The relevance of the study is due to the lack of knowledge in Russian literary criticism of the problem of national identity and its artistic generation in North Caucasian literature. The purpose of the article is to study the typology of national identity and its reflection in national stereotypes, ethno, auto, heteroimages in the novel “Saber for the Emir” by the Kabardian (Adyghe) writer Alim Keshokov. The types of national identity represented in the fairy tale narrative, in the genres of folklore, epic traditions, and dominant metaphors, in the national idea, language and poetry, are identified and analyzed based on the approaches of literary imagology and comparative studies. The main findings indicate that A. Keshokov’s novel shows various forms of national identity generated by Adyghe (Kabardian) folklore, in the khabar genre, in the national epic heritage, in historical and heroic songs, in traditional rites, in dominant metaphors - “tribal the nature of the people” and the “ internal principle of the nation ”, in the national code of Adyghe Khabze, in the concepts of“ Fatherland ”,“ business of the nation ”, in the national language. In the work of A. Keshokov, the problem of national identity is combined with the concepts of national stereotype, ethno-, auto- and hetero-images. Materials and conclusions of the study can be used in university lectures on the history of Adyghe literature and on the history of Kabardian literature. The theoretical significance of the results lies in the expansion of scientific ideas about national issues, in the terminological clarification and in the semantic disclosure of the concept of “national identity” on the material of the novel “Saber for the Emir”

METHODOLOGY OF AN ASSESSMENT OF RESULTS OF INTELLECTUAL ACTIVITY

The methodological bases of an assessment of the results of research, development and technological works and intangible assets are given in the article. A special attention is paid to the problems of formation of fair value of such assets for clients of financial accounting. The authors compare the methods of cost measurement of accounting entities regulated by Russian Accounting Standards (RAS) and International Financial Reporting Standards (IFRS). Peculiarities of detection and acknowledgement of impairment of intangible assets (loss of value) are considered

Дослідження зміни показників якості безглютенового хліба протягом зберігання

The content of vitamins and microelements in vegetable powders, flour of legumes and in bread made with their use was investigated. The degree of staling of gluten-free bread was determined and, on the basis of the obtained regularities, the timing of the sale of special bread was scientifically substantiated and experimentally confirmed. The relevance of the studies carried out is due to the shortage of special dietary consumption products, the under-filling of the market for which is about 23 % of the total production. As a result of the study, it was found that the composition of the powder from carrots of the Daucus carota variety and the powder from the beets of the Beta vulgaris L. variety contained vitamins: А, Е, С, В1, В5, В6, В9, В12, K, РР and trace elements: Ca, Mg, Fe, Cu, I, Se, Zn. Vitamins A, E, C, В6, В9, В12 and microelements: Mg, Fe, Cu, I, Se, Zn are found in soy and chickpea flour. The degree of nutrient retention after the manufacture of specialized bread and after 72 hours of storage has been determined. Losses occur in the content of vitamins A, E, C and trace elements Fe, Cu. After 72 hours of storage, the developed types of bread, provided that 100 g per day are consumed, cover 50 % of the daily requirement for fortified vitamins and microelements. It has been established that the terms of sale of the "Protein" bread are 48 hours. The sales terms of "Carrot" and "Beet" bread are 72 hours, the decrease in the degree of staling of the bread is due to the use of vegetable powders (carriers of pectin), which is confirmed by an increase in the hydrophilic properties of the crumb of bread. The established patterns are important for scientists that they are working on the creation of gluten-free bread for dietary nutrition with improved quality indicators during storage, which is one of the priority and urgent tasks of the food industryИсследовано содержание витаминов и микроэлементов в овощных порошках, муке бобовых и в хлебе, изготовленного с их использованием. Определена степень черствения безглютенового хлеба и на основании полученных закономерностей научно обоснованы и экспериментально подтверждены сроки реализации специального хлеба. Актуальность проведенных исследований обусловлена нехваткой продуктов специального диетического потребления, незаполненность рынка которых составляет около 23 % от общего производства продукции. В результате исследования установлено, что в составе порошка из моркови сорта Daucus carota и порошка из свеклы сорта Beta vulgaris L. обнаружены витамины: А, Е, С, В1, В5, В6, В9, В12, К, РР и микроэлементы: Са, Mg, Fe, Cu, I, Se, Zn. В составе муки сои и нута обнаружены витамины: А, Е, С, В6, В9, В12 и микроэлементы: Mg, Fe, Cu, I, Se, Zn. Установлена степень сохранения нутриентов после изготовления специализированного хлеба и после 72-х часов хранения. Потери происходят по содержанию витаминов А, Е, С и микроэлементов Fe, Cu. Через 72 часа хранения разработанные виды хлеба, при условии употребления 100 г в сутки покрывают от 50 % суточной потребности в обогащенных витаминах и микроэлементах. Установлено, что сроки реализации хлеба «Белковый», составляют 48 часов. Сроки реализации хлеба «Морковный» и «Свекольный» составляют 72 часа, уменьшение степени черствения хлеба которых обусловлено использованием овощных порошков (носителей пектина), что подтверждается увеличением гидрофильных свойств мякиша хлеба. Установленные закономерности важны для ученых, что работают над созданием безглютенового хлеба для диетического питания с улучшенными показателями качества в процессе хранения, что является одной из приоритетных и актуальных задач пищевой промышленностиДосліджено вміст вітамінів та мікроелементів у овочевих порошках, борошні бобових та у хлібі, виготовленому із їх використанням. Визначено ступінь черствіння безглютенового хліба та на підставі отриманих закономірностей науково обґрунтовано та експериментально підтверджено строки реалізації спеціального хліба. Актуальність проведених досліджень зумовлена нестачею продуктів спеціального дієтичного споживання, незаповненість ринку яких сягає близько 23 % від загального виробництва продукції. В результаті дослідження встановлено, що у складі порошку із моркви сорту Daucus carota та порошку із буряку сорту Beta vulgaris L. виявлені вітаміни: А, Е, С, В1, В5, В6, В9, В12, К, РР та мікроелементи: Са, Mg, Fe, Cu, I, Se, Zn. У складі борошна сої та нуту виявлені вітаміни: А, Е, С, В6, В9, В12 та мікроелементи: Mg, Fe, Cu, I, Se, Zn. Встановлено ступінь збереження нутрієнтів після виготовлення хліба та після 72-х годин зберігання. Втрати відбуваються за вмістом вітамінів А, Е, С та мікроелементів Fe, Cu. Через 72 годин зберігання розроблені види хліба, за умови вживання 100 г на добу покривають від 50 % добової потреби у збагачених вітамінах та мікроелементах. Встановлено, що терміни реалізації хліба «Білковий» становлять 48 годин. Терміни реалізації хліба «Моркв’яний» та «Буряковий» становлять 72 години, зменшення ступеня черствіння хліба яких обумовлене використанням крохмалю та овочевих порошків (носіїв пектину), що підтверджується збільшенням гідрофільних властивостей м’якушки хліба. Встановлені закономірності є важливими для науковців тому, що створення безглютенового хліба для дієтичного харчування з поліпшеними показниками якості в процесі зберігання є одним з пріоритетних і актуальних завдань харчової промисловост

МЕТОДИЧЕСКИЕ АСПЕКТЫ ФОРМИРОВАНИЯ СИСТЕМЫ ВНУТРЕННЕГО КОНТРОЛЯ

The methodological aspects of the internal control system formation are stated in the article. The great attention is focused on the problems of financial statements misrepresentation. The basic principles and structure of the internal control system are discussed in this article.В статье излагаются методические аспекты формирования системы внутреннего контроля экономического субъекта. Акцентируется внимание на проблемах формирования достоверной бухгалтерской информации для пользователей финансовой отчетности. Приводится описание ресурсного обеспечения и состав базовых принципов эффективной системы внутреннего контроля

МЕТОДОЛОГИЯ ОЦЕНКИ РЕЗУЛЬТАТОВ ИНТЕЛЛЕКТУАЛЬНОЙ ДЕЯТЕЛЬНОСТИ

The methodological bases of an assessment of the results of research, development and technological works and intangible assets are given in the article. A special attention is paid to the problems of formation of fair value of such assets for clients of financial accounting. The authors compare the methods of cost measurement of accounting entities regulated by Russian Accounting Standards (RAS) and International Financial Reporting Standards (IFRS). Peculiarities of detection and acknowledgement of impairment of intangible assets (loss of value) are considered.В статье излагаются методологические основы оценки результатов научно-исследовательских, опытно-конструкторских и технологических работ, а также объектов нематериальных активов. Акцентируется внимание на проблемах формирования достоверной стоимости вышеуказанных активов для пользователей финансовой отчетности. Проводится сопоставление методов стоимостного измерения объектов учета, регламентированных российскими стандартами бухгалтерского учета (РСБУ) и международными стандартами финансовой отчетности (МСФО). Рассматриваются особенности определения и признания снижения стоимости нематериальных активов (обесценения)

Phenological shifts of abiotic events, producers and consumers across a continent

Ongoing climate change can shift organism phenology in ways that vary depending on species, habitats and climate factors studied. To probe for large-scale patterns in associated phenological change, we use 70,709 observations from six decades of systematic monitoring across the former Union of Soviet Socialist Republics. Among 110 phenological events related to plants, birds, insects, amphibians and fungi, we find a mosaic of change, defying simple predictions of earlier springs, later autumns and stronger changes at higher latitudes and elevations. Site mean temperature emerged as a strong predictor of local phenology, but the magnitude and direction of change varied with trophic level and the relative timing of an event. Beyond temperature-associated variation, we uncover high variation among both sites and years, with some sites being characterized by disproportionately long seasons and others by short ones. Our findings emphasize concerns regarding ecosystem integrity and highlight the difficulty of predicting climate change outcomes. The authors use systematic monitoring across the former USSR to investigate phenological changes across taxa. The long-term mean temperature of a site emerged as a strong predictor of phenological change, with further imprints of trophic level, event timing, site, year and biotic interactions.Peer reviewe

Chronicles of nature calendar, a long-term and large-scale multitaxon database on phenology

We present an extensive, large-scale, long-term and multitaxon database on phenological and climatic variation, involving 506,186 observation dates acquired in 471 localities in Russian Federation, Ukraine, Uzbekistan, Belarus and Kyrgyzstan. The data cover the period 1890-2018, with 96% of the data being from 1960 onwards. The database is rich in plants, birds and climatic events, but also includes insects, amphibians, reptiles and fungi. The database includes multiple events per species, such as the onset days of leaf unfolding and leaf fall for plants, and the days for first spring and last autumn occurrences for birds. The data were acquired using standardized methods by permanent staff of national parks and nature reserves (87% of the data) and members of a phenological observation network (13% of the data). The database is valuable for exploring how species respond in their phenology to climate change. Large-scale analyses of spatial variation in phenological response can help to better predict the consequences of species and community responses to climate change.Peer reviewe