Sources of financing activities in the reporting of economic entities of various groups

The paper studies the issues of compiling accounting forms for groups of economic entities (commercial organizations of the real sector, non-profit organizations of the real and public sector, organizations of the public sector), taking into account the peculiarities of disclosing information about the sources of financing of their activities for the purpose of external and internal control of the reliability of information. An assessment is made of the content of the current state of the regulatory framework for the preparation of financial statements by various groups of economic entities in terms of reflecting sources of financing in it, in order to control the reliability of information. The methodological basis of the work was the general scientific principles and methods of research: analysis and synthesis, logical linking, systematization. The author’s systematization of regulatory regulation in relation to the requirements for information on sources of financing disclosed in the balance sheet is presented, taking into account the characteristics of subjects of the commercial, public and public sectors of the economy, and a classification of their reporting forms is carried out. The shortcomings of the normative regulation of reporting were identified and proposals were developed for their elimination. The grouping of forms of financial statements depending on the groups of economic entities that have essentially different sources of financing activities is given. A critical assessment of the procedure for compiling the balance sheet and reflecting in it information about the sources of financing for the activities of non-profit organizations and public sector organizations is given. It is necessary to change the conceptual approaches to the disclosure of information about the source of funding for the activities of public sector organizations in order to strengthen external financial control. The proposed author’s approach to identifying sources of financing for the activities of various groups of economic entities, and reflecting information about this object in their balance sheet, can be implemented both in the process of improving legal regulation and in the process of reporting by economic entities, especially for public sector organizations. The main results obtained by the authors allow a professional accountant to adequately implement the requirements of federal standards regarding the reflection of information about sources of financing in the reports of economic entities of various groups and control the reliability of this information

Immunological substantiation of complex therapy in patients with mild HPV-associated cervical intraepithelial neoplasia

Introduction. As is known, the development of invasive cervical cancer is preceded by cervical intraepithelial neoplasia of varying severity, which is a pathological process in which cells with varying degrees of atypia and impaired differentiation appear in the thickness of the stratified squamous epithelium of the cervix.Objective. To study the  effect of  complex therapy in  patients with mild HPV-associated cervical intraepithelial neoplasia on the dynamics of local cytokine status and autoimmunity parameters.Materials and methods. The study included 86 patients aged 35 to 40 years with morphologically verified mild cervical intraepithelial neoplasia. The main group consisted of 52 patients who, along with radio wave destruction of the cervix, were prescribed an immunostimulating drug with antiviral activity “Groprinosin-Richter” 1000 mg 3 times a day for 10 days 10–14 days before destruction and similar 2 courses after 10–14 days after it. The comparison group included 34 patients who underwent only radio wave destruction of the cervix.Results. An analysis of the outcomes of low-grade squamous intraepithelial lesions after 6 months showed that in the main group, CIN I regression was observed in 92.3% of patients, persistence – in 7.7% of cases, while in the comparison group, CIN I regression was noted in 73,5% of cases, persistence – in 26.5% of patients.Conclusions. Conducting complex therapy, including radio wave destruction and the use of a drug with immunostimulating and antiviral activity “Groprinosin-Richter” in  patients with low-grade HPV-associated cervical intraepithelial neoplasia, leads to the elimination of the initial imbalance of cytokines and normalization of autoantibody levels, helping to reduce the likelihood of HPV persistence and CIN progression to invasive cervical cancer uterus

Mechanisms of Development of Heart Failure in Chronic Kidney Disease

The study of scientific data over the past 5 years has shown that cardiorenal syndrome, which has a complex and multifactorial pathophysiology, is a clinical problem. Modern pharmacological methods of treatment are effective, but insufficient to satisfactorily influence or mitigate the progression of cardiorenal syndrome, therefore, the discovery of new drugs and new therapeutic strategies for cardiorenal syndrome is a high priority tas

Microscopics of meson degrees of freedom in nucleons and mesons in nuclei - what can be seen in the process of quasielastic knockout of mesons by high-energy electrons

Developed earlier concept of quasielastic knock out of pions from nucleons by high-energy electrons is propounded as a tool for checking microscopical model ($^3P_0$ - fluctuation) for decay of N to different channels $\pi+B$ and Preparata model of nucleus structure.Comment: 6 pages, 5 figures, Talk given at 16 Baldin Symposium in June 200

ПЛАНАРНЫЕ ФОТОКАТАЛИЗАТОРЫ С ФУНКЦИЕЙ НАКОПЛЕНИЯ ФОТОГЕНЕРИРОВАННОГО ЗАРЯДА

It is shown that nanostructured TiO2 : MoO3 films are capable to accumulate the charges induced under UV irradiation due to the generation of reduced forms of molybdenum oxide (hydrogen bronzes). Oxidation of these reduced forms in the air condition is accompanied by the generation of reactive oxygen species, due to which TiO2 : MoO3 films retain the oxidation ability and the pathophysiological activity for a long time after irradiation completion.Показано, что наноструктурированные пленки TiO2 : MoO3 способны под действием УФ-облучения накапливать фотоиндуцированный заряд при облучении за счет генерации восстановленных форм MoO3 (водородных бронз).Окисление указанных восстановленных форм в контакте с воздухом сопровождается генерацией активных форм кислорода, вследствие чего пленки TiO2 : MoO3 сохраняют окислительную способность и патофизиологическую ак­тивность в течение длительного времени (свыше 3 ч) после завершения облучения

НЕОРГАНИЧЕСКИЕ ФОТОРЕЗИСТЫ НА ОСНОВЕ СМЕШАННЫХ ОКСИДОВ МОЛИБДЕНА И ВАНАДИЯ

The possibility of application of thin films of molybdenum-vanadium oxide as the photoresist material was demonstrated. The photosensitivity of such a system was due to the photo-induced polycondensation of polymolybdic acid oligomers in xerogel V2O5 : MoO3 films.Продемонстрирована возможность использования тонких пленок смешанного молибден-ванадиевого оксида в качестве неорганического фоторезистного материала для получения высокоустойчивых рисунков-масок. В основе фоточувствительности систем такого рода лежит фотоиндуцированная поликонденсация олигомеров смешанных полиоксокислот в пленках ксерогеля V2O5 : MoO3

Piezo-Responsive Hydrogen-Bonded Frameworks Based on Vanillin-Barbiturate Conjugates

A concept of piezo-responsive hydrogen-bonded π-π-stacked organic frameworks made from Knoevenagel-condensed vanillin–barbiturate conjugates was proposed. Replacement of the substituent at the ether oxygen atom of the vanillin moiety from methyl (compound 3a) to ethyl (compound 3b) changed the appearance of the products from rigid rods to porous structures according to optical microscopy and scanning electron microscopy (SEM), and led to a decrease in the degree of crystallinity of corresponding powders according to X-ray diffractometry (XRD). Quantum chemical calculations of possible dimer models of vanillin–barbiturate conjugates using density functional theory (DFT) revealed that π-π stacking between aryl rings of the vanillin moiety stabilized the dimer to a greater extent than hydrogen bonding between carbonyl oxygen atoms and amide hydrogen atoms. According to piezoresponse force microscopy (PFM), there was a notable decrease in the vertical piezo-coefficient upon transition from rigid rods of compound 3a to irregular-shaped aggregates of compound 3b (average values of d33 coefficient corresponded to 2.74 ± 0.54 pm/V and 0.57 ± 0.11 pm/V), which is comparable to that of lithium niobate (d33 coefficient was 7 pm/V). © 2022 by the authors.2.1.06.03, 20211572; Russian Foundation for Basic Research, РФФИ: 20-53-00043-Bel_a; Ministry of Science and Technology, Taiwan, MOST: 19-52-06004 MNTI_a; Ural Federal University, UrFU: 2968; Ministry of Science and Higher Education of the Russian Federation: 075-15-2021-677The work was supported by the Russian Foundation for Basic Research (RFBR, project no. 20-53-00043-Bel_a) and the PFM measurements were done under RFBR and MOST project no. 19-52-06004 MNTI_a. The equipment of the Ural Center for Shared Use “Modern nanotechnology” Ural Federal University (Reg. No. 2968), which is supported by the Ministry of Science and Higher Education RF (project No. 075-15-2021-677), was used. T.V.S. acknowledges the support from the State Program of Scientific Researchers of Belarus (research issue 2.1.06.03, state registration number: 20211572)

Internal flows and energy circulation in light beams

We review optical phenomena associated with the internal energy redistribution which accompany propagation and transformations of monochromatic light fields in homogeneous media. The total energy flow (linear-momentum density, Poynting vector) can be divided into spin part associated with the polarization and orbital part associated with the spatial inhomogeneity. We give general description of the internal flows in the coordinate and momentum (angular spectrum) representations for both nonparaxial and paraxial fields. This enables one to determine local densities and integral values of the spin and orbital angular momenta of the field. We analyse patterns of the internal flows in standard beam models (Gaussian, Laguerre-Gaussian, flat-top beam, etc.), which provide an insightful picture of the energy transport. The emphasize is made to the singular points of the flow fields. We describe the spin-orbit and orbit-orbit interactions in the processes of beam focusing and symmetry breakdown. Finally, we consider how the energy flows manifest themselves in the mechanical action on probing particles and in the transformations of a propagating beam subjected to a transverse perturbation.Comment: 50 pages, 21 figures, 173 references. This is the final version of the manuscript (v1) modified in accord to the referee's remarks and with allowance for the recent development. The main changes are: additional discussion of the energy flows in Bessel beams (section 4.1), a lot of new references are added and the Conclusion is shortened and made more accurat

Remote heart rate monitoring - Assessment of the Facereader rPPg by Noldus

Remote photoplethysmography (rPPG) allows contactless monitoring of human cardiac activity through a video camera. In this study, we assessed the accuracy and precision for heart rate measurements of the only consumer product available on the market, namely the Facereader™ rPPG by Noldus, with respect to a gold standard electrocardiograph. Twenty-four healthy participants were asked to sit in front of a computer screen and alternate two periods of rest with two stress tests (i.e. Go/No-Go task), while their heart rate was simultaneously acquired for 20 minutes using the ECG criterion measure and the Facereader™ rPPG. Results show that the Facereader™ rPPG tends to overestimate lower heart rates and underestimate higher heart rates compared to the ECG. The Facereader™ rPPG revealed a mean bias of 9.8 bpm, the 95% limits of agreement (LoA) ranged from almost -30 up to +50 bpm. These results suggest that whilst the rPPG Facereader™ technology has potential for contactless heart rate monitoring, its predictions are inaccurate for higher heart rates, with unacceptable precision across the entire range, rendering its estimates unreliable for monitoring individuals