Aspectos para promover la producción agrícola en términos de costo

This study aims to argue for the application of product cost calculation by the “direct-costing” model which can serve can improvement in the management accounting system in agricultural enterprises. It categorizes the costs of agricultural production. The methodology of transfer pricing has also been developed, as a tool for assessing the effectiveness and determining the final result (profit and loss) of each responsibility center. A gradual construction of cost accounting, output and financial results has been suggested. Therefore, in order to implement the accounting system proposed in the article and to increase its controlling functions, the authors developed an analytical accounting register or a production report form, where financial results should be identified at the production stage and at the level of the organizational units. The article is not only scientific, but also practice-oriented, thus the outcomes will be useful not only for students, graduate students and teachers of economic subjects, but also for practicing accountants and managers.El objetivo de este estudio es argumentar la utlización del cálculo del costo del producto mediante el modelo de “costo directo” que puede servir para mejorar el sistema de contabilidad de gestión en las empresas agrícolas. Clasifica los costos de producción agrícola. También se ha desarrollado la metodología de precios de transferencia, como una herramienta para evaluar la efectividad y determinar el resultado final (pérdidas y ganancias) de cada centro de responsabilidad. Se ha sugerido una construcción gradual de contabilidad de costos, resultados y resultados financieros. Por lo tanto, para implementar el sistema de contabilidad propuesto en el artículo y aumentar sus funciones de control, los autores desarrollaron un registro de contabilidad analítico o un formulario de informe de producción, donde los resultados financieros deben identificarse en la etapa de producción y en el nivel de la organización. unidades. El artículo no solo es científico, sino que también está orientado a la práctica, por lo que los resultados serán útiles no solo para estudiantes, estudiantes de posgrado y profesores de materias económicas, sino también para contadores y gerentes en ejercicio

Development of health care financial provision system : experience in the Russian Federation and in other countries

Health care is a branch of governmental activity, with the main aim to organize and provide accessible medical service and public health care. A study of economic literature on reforms of health care financial provision in the Russian Federation includes academic papers, analytical reviews, results of health care financial provision experience in the Russian Federation and in other countries. A conclusion about the inconsistent approaches to institutional foundations of health care facilities, financial provision, peculiarities of formation of sources, composition and mechanism of health care facilities, and justification of ways for further development of health care financial provision in presented. The diversity of emerging issues concerning Russian health care financial provision, debatableness of their practical solutions, necessity of systematization of successful experiences in many countries requires a more detailed analysis and understanding, which defines the relevance of the topic of the given study.peer-reviewe

Inventions in the Area of Nanomaterials and Nanotechnologies. Part II

Introduction. Advanced technologies impress people’s imagination demonstrating the latest achievements (materials, methods, systems, technologies, devices etc.) that dramatically change the world. This, first of all, concerns nanotechnological inventions designed by scientists, engineers and specialists from different countries. Main part. The article provides an abstract overview of inventions of scientists, engineers and specialists from different countries: Germany, Russia, USA, et al. The results of the creative activity of scientists, engineers and specialists, including inventions in the field of nanotechnology and nanomaterials allow, when introduced to industry, achieving a significant effect in construction, housing and communal services, and related sectors of the economy. For example, the task resolved by the invention «A composition on the basis of oxide nanostructures to provide surface with superhydrophobic properties», means to design a new method of obtaining materials with superhydrophobic properties which possess improved performance and functional characteristics which can be applied in various areas: power engineering, electronics, machine-building, construction, ship-building, aviation, aerospace and food industries. The feature of the invention is that the surfaces demonstrate superhydrophobic properties and, as a result of that, their applying allows protecting metal structures, such as power lines, frame structures, roofs, from ice formation and dirtying. The technical result is possible due to the use of composition on the basis of oxide nanostructures to provide surface with superhydrophobic properties. The composition contains tetraethoxysilane and tetraisopropyl titanate as structure-forming agents, hexamethyldisilazane as hydrophobic element, isopropyl alcohol as dissolvent, non-spheric nanocrystal titanium dioxide with particle size from 10 to 50 nm as a grow accelerator of anisotropic structures to provide specified roughness of the surface. The specialist can be also interested in the following inventions in the area of nanotechnologies: a composite heat-conducting material on the basis of nanoliquid, a nanocomposite material on the basis of potassium titanate, a method of obtaining of nanodispersed powders, hybrid supercondenser on the basis of nanosized nickel hydroxide, etc. Conclusion. One of the most challenging tasks the economy of every country faces is to increase industrial competitiveness through technological upgrade. From the side of the state and companies the principal object to control in this process are the people and enterprises dealing with introduction of inventions and new technologie

Pollen quality and pollen productivity of blue honeysuckle species and varieties

Studies to assess the pollen quality and pollen productivity of blue honeysuckle were conducted on the ecosystem dendrological territory of the Siberian Botanical garden of TSU (Tomsk). Objects of research: 8 varieties and 4 species of blue honeysuckle – ‘Velvet’, ‘Berel’, ‘Vasyuganskaya’, ‘Zolushka’, ‘Lazurnaya’, ‘Ogneny Opal’, ‘Selena’, ‘Tomichka’, Lonicera altaica, L. edulis, L. kamtschatica, L. turczaninovii. It was found that the ‘Ogneny Opal’ and ‘Velvet’ varieties have low fertility, and the ‘Berel’ and L. edulis have an average fertility. Other varieties and species of honeysuckle have high pollen fertility. The viability of pollen with high values is more than 60 % – ‘Berel’, ‘Vasyuganskaya’, ‘Lazurnaya’, L. turczaninovii, L. kamtschatica, with average values from 40% to 60 % – ‘Selena’, ‘Tomichka’ and L. altaica, with low values – less than 40 % – ‘Velvet’, ‘Zolushka’, ‘Ogneny Opal’ and L. edulis. High pollen productivity – more than 20,000 pollen grains per flower – ‘Tomichka’, L. kamtschatica, L. turczaninovii and L. edulis, average productivity - from 10,000 to 20,000 pollen grains – ‘Berel’, ‘Vasyuganskaya’, ‘Zolushka’, ‘Lazurnaya’, ‘Selena’ and L. altaica, low productivity – less than 10,000 pollen grains per flower – ‘Velvet’, ‘Ogneny Opal’. It is recommended to use at least 10% of varieties with high pollen viability and pollen productivity as pollinators when creating industrial honeysuckle plantations: ‘Lazurnaya’, ‘Vasyuganskaya’, and ‘Berel’

Typology and Factorial Conditioning of Suicidal Behavior of Adolescents

The problem of suicidal behavior of an individual continues to remain relevant, due to the increase in the number of suicides among people of different ages, on the one hand, and insufficient information about the factors of suicidal behavior of an individual. The purpose of the study is to identify the factors that determine the formation of a certain type of personality who committed suicidal attempts in adolescence. In order to identify the types of adolescent suicides, there was conducted a survey of 20 doctors in psychiatric clinical hospitals in Moscow. The survey results were processed using cluster analysis. To identify the factorial conditioning of suicidal behavior of each personality type, a complex of psychodiagnostic techniques was used, focused on the study of the characteristics of the emotional, value-semantic and behavioral spheres of the personality. The obtained empirical data were processed with the help of factor analysis. Three clusters have been identified that combine similar personality characteristics of suicides. It was specified that among adolescents there are the following personality types: “militant” (22%), “sacrifice” (54%) and “self-deprecating” (24%). Each type of adolescent suicide is due to the characteristics of the emotional, value-semantic and behavioral spheres of their personality. To develop targeted programs for the prevention of suicidal behavior among adolescents, it is necessary to take into account the results of the study, since such programs should be aimed at blocking the factors that form a certain type of suicide

Typology and Factorial Conditioning of Suicidal Behavior of Adolescents

The problem of suicidal behavior of an individual continues to remain relevant, due to the increase in the number of suicides among people of different ages, on the one hand, and insufficient information about the factors of suicidal behavior of an individual. The purpose of the study is to identify the factors that determine the formation of a certain type of personality who committed suicidal attempts in adolescence. In order to identify the types of adolescent suicides, there was conducted a survey of 20 doctors in psychiatric clinical hospitals in Moscow. The survey results were processed using cluster analysis. To identify the factorial conditioning of suicidal behavior of each personality type, a complex of psychodiagnostic techniques was used, focused on the study of the characteristics of the emotional, value-semantic and behavioral spheres of the personality. The obtained empirical data were processed with the help of factor analysis. Three clusters have been identified that combine similar personality characteristics of suicides. It was specified that among adolescents there are the following personality types: “militant” (22%), “sacrifice” (54%) and “self-deprecating” (24%). Each type of adolescent suicide is due to the characteristics of the emotional, value-semantic and behavioral spheres of their personality. To develop targeted programs for the prevention of suicidal behavior among adolescents, it is necessary to take into account the results of the study, since such programs should be aimed at blocking the factors that form a certain type of suicide

Typology and Factorial Conditioning of Suicidal Behavior of Adolescents

The problem of suicidal behavior of an individual continues to remain relevant, due to the increase in the number of suicides among people of different ages, on the one hand, and insufficient information about the factors of suicidal behavior of an individual. The purpose of the study is to identify the factors that determine the formation of a certain type of personality who committed suicidal attempts in adolescence. In order to identify the types of adolescent suicides, there was conducted a survey of 20 doctors in psychiatric clinical hospitals in Moscow. The survey results were processed using cluster analysis. To identify the factorial conditioning of suicidal behavior of each personality type, a complex of psychodiagnostic techniques was used, focused on the study of the characteristics of the emotional, value-semantic and behavioral spheres of the personality. The obtained empirical data were processed with the help of factor analysis. Three clusters have been identified that combine similar personality characteristics of suicides. It was specified that among adolescents there are the following personality types: “militant” (22%), “sacrifice” (54%) and “self-deprecating” (24%). Each type of adolescent suicide is due to the characteristics of the emotional, value-semantic and behavioral spheres of their personality. To develop targeted programs for the prevention of suicidal behavior among adolescents, it is necessary to take into account the results of the study, since such programs should be aimed at blocking the factors that form a certain type of suicide

ИССЛЕДОВАНИЕ НЕКОТОРЫХ АСПЕКТОВ ЯЗЫКОВЫХ ОБРАЗОВАТЕЛЬНЫХ ВЕБСАЙТОВ

This paper presents results of the surveyperformed in MESI, in academic groupsmajoring in “World Economy”. The surveywas conducted on three foreign languagelearning websites that use Web 2.0 technology to gain an understanding of how current users of language learning websitesuse them for learning English and Frenchand explore the pedagogical and technicalusability and effectiveness of these sites.В статье приводятся и анализируются результаты социологического исследования, проведенноговстуденческих группах специальности «Мировая экономика» МЭСИ. Объектом исследованиябыли3 образовательныхязыковых сайта, применяющихинструменты Web 2.0. Цельисследования- определение целесообразности и эффективности использования социальных образовательных (языковых) сетей в качестве дополнительного средства изучения английского и французского языков

МЕЖКУЛЬТУРНАЯ КОММУНИКАЦИЯ И ЯЗЫКОВЫЕ СОЦИАЛЬНЫЕ СЕТИ

The paper outlines the importance of intercultural communication in the altered circumstances of today’s globalized world. Improving abilities in intercultural communication goes hand in hand with developing language learners’ communicative competence and cultural awareness. A basic understanding of cultural diversity can be obtained through the use of authentic language materials unlimited access to which is given by Web 2.0 tools. The paper highlights the use of language learning social networks which provide language learners with the opportunity to interact with native speakers of their target language and gain practical, real-life language skills.В условиях глобализации, меняющей наш мир, большое значение имеет межкультурное общение. Для осуществления эффективного межкультурного общения необходимо развивать у учащихся коммуникативную языковую компетенцию и понимание культурных традиций стран изучаемого языка на базе аутентичных материалов, неограниченный доступ к которым дают инструменты Web 2.0. Статья уделяет особое внимание использованию языковых социальных сетей, предоставляющих учащимся возможность взаимодействовать с носителями изучаемого языка и приобретать практические языковые навыки

Nanoformulation of the Superoxide Dismutase Mimic, MnTnBuOE-2-PyP5+, Prevents its Acute Hypotensive Response

Scavenging superoxide (O2•-) via overexpression of superoxide dismutase (SOD) or administration of SOD mimics improves outcomes in multiple experimental models of human disease including cardiovascular disease, neurodegeneration, and cancer. While few SOD mimics have transitioned to clinical trials, MnTnBuOE-2-PyP5+ (BuOE), a manganese porphyrin SOD mimic, is currently in clinical trials as a radioprotector for cancer patients; thus, providing hope for the use of SOD mimics in the clinical setting. However, BuOE transiently alters cardiovascular function including a significant and precipitous decrease in blood pressure. To limit BuOE\u27s acute hypotensive action, we developed a mesoporous silica nanoparticle and lipid bilayer nanoformulation of BuOE (nanoBuOE) that allows for slow and sustained release of the drug. Herein, we tested the hypothesis that unlike native BuOE, nanoBuOE does not induce an acute hypotensive response, as the nanoformulation prevents BuOE from scavenging O2•- while the drug is still encapsulated in the formulation. We report that intact nanoBuOE does not effectively scavenge O2•-, whereas BuOE released from the nanoformulation does retain SOD-like activity. Further, in mice, native BuOE, but not nanoBuOE, rapidly, acutely, and significantly decreases blood pressure, as measured by radiotelemetry. To begin exploring the physiological mechanism by which native BuOE acutely decreases blood pressure, we recorded renal sympathetic nerve activity (RSNA) in rats. RSNA significantly decreased immediately following intravenous injection of BuOE, but not nanoBuOE. These data indicate that nanoformulation of BuOE, a SOD mimic currently in clinical trials in cancer patients, prevents BuOE\u27s negative side effects on blood pressure homeostasis