ПЛАН СЧЕТОВ РФ НЕОБХОДИМО ДЕТАЛИЗИРОВАТЬ С РЕФОРМИРОВНИЕМ БУХГАЛТЕРСКОЙ ОТЧЕТНОСТИ НА ОСНОВАНИИ МЕЖДУНАРОДНЫХ СТАНДАРТОВ ФИНАНСОВОЙ ОТЧЕТНОСТИ (МСФО)

The article deals with the problem related to information base of accounting (financial) reporting, which depends on conducting accounting and creation of detailed classification of chart of accounts of the Russian Federation. It is offered to change the structure of the balance sheet and the report on changes of the capital in the Russian Federation with introduction of “paid-in capital” indicator which not only unifies the reporting according to IFRS, but also will allow objectively estimating and predicting results and risks of both business activity and investment activity.В статье рассматривается проблема, связанная с информационной базой бухгалтерской (финансовой) отчетности, которая зависит от ведения бухгалтерского учета и построения детальной классификации Плана счетов РФ. Предлагается изменить структуру бухгалтерского баланса и отчета об изменениях капитала в РФ с внесением показателя «Эмиссионного дохода», который не только унифицирует отчетность в соответствии с МСФО, но и позволит объективно оценивать и прогнозировать результаты и риски, как предпринимательской деятельности, так и инвестиционной деятельности

Hydrogel-Based Additive Manufacturing of Lithium Cobalt Oxide

3D multicomponent metal oxides with complex architectures can enable previously impossible energy storage devices, particularly lithium‐ion battery (LIB) electrodes with fully controllable form factors. Existing additive manufacturing approaches for fabricating 3D multicomponent metal oxides rely on particle‐based or organic–inorganic binders, which are limited in their resolution and chemical composition, respectively. In this work, aqueous metal salt solutions are used as metal precursors to circumvent these limitations, and provide a platform for 3D printing multicomponent metal oxides. As a proof‐of‐concept, architected lithium cobalt oxide (LCO) structures are fabricated by first synthesizing a homogenous lithium and cobalt nitrate aqueous photoresin, and then using it with digital light processing printing to obtain lithium and cobalt ion containing hydrogels. The 3D hydrogels are calcined to obtain micro‐porous self‐similar LCO architectures with a resolution of ≈100 µm. These free‐standing, binder‐ and conductive additive‐free LCO structures are integrated as cathodes into LIBs, and exhibit electrochemical capacity retention of 76% over 100 cycles at C/10. This facile approach to fabricating 3D LCO structures can be extended to other materials by tailoring the identity and stoichiometry of the metal salt solutions used, providing a versatile method for the fabrication of multicomponent metal oxides with complex 3D architectures

Agritourism Development Issues In Rural Places: Evidence From Armenia

The following paper summarizes the arguments and counterarguments within the scientific discussion on the issues of agritourism development issues in rural places. Agritourism development is a good source for rural development, as it will contribute to the investments in villages, increase rural income, emlpoyment, etc. The main purpose of the article is to analyze agritourism development opportunities and issues in Armenian rural place

ЭМИССИОННЫЙ ДОХОД КАК ИНДИКАТОР ОЦЕНКИ ГУДВИЛЛА

The article considers the problem of the goodwill assessment of joint-stock companies through the indicator of the paid-in capital. It allows to estimate and to forecast objectively the results and risks of investment activity.В статье рассматривается проблема, связанная с оценкой гудвилла акционерных обществ через индикатор эмиссионного дохода. Он позволит объективно оценивать и прогнозировать результаты и риски инвестиционной деятельности

Mitochondrial ROS cause motor deficits induced by synaptic inactivity: Implications for synapse pruning

Developmental synapse pruning refines burgeoning connectomes. The basic mechanisms of mitochondrial reactive oxygen species (ROS) production suggest they select inactive synapses for pruning: whether they do so is unknown. To begin to unravel whether mitochondrial ROS regulate pruning, we made the local consequences of neuromuscular junction (NMJ) pruning detectable as motor deficits by using disparate exogenous and endogenous models to induce synaptic inactivity en masse in developing Xenopus laevis tadpoles. We resolved whether: (1) synaptic inactivity increases mitochondrial ROS; and (2) chemically heterogeneous antioxidants rescue synaptic inactivity induced motor deficits. Regardless of whether it was achieved with muscle (α-bungarotoxin), nerve (α-latrotoxin) targeted neurotoxins or an endogenous pruning cue (SPARC), synaptic inactivity increased mitochondrial ROS in vivo. The manganese porphyrins MnTE-2-PyP5+ and/or MnTnBuOE-2-PyP5+ blocked mitochondrial ROS to significantly reduce neurotoxin and endogenous pruning cue induced motor deficits. Selectively inducing mitochondrial ROS—using mitochondria-targeted Paraquat (MitoPQ)—recapitulated synaptic inactivity induced motor deficits; which were significantly reduced by blocking mitochondrial ROS with MnTnBuOE-2-PyP5+. We unveil mitochondrial ROS as synaptic activity sentinels that regulate the phenotypical consequences of forced synaptic inactivity at the NMJ. Our novel results are relevant to pruning because synaptic inactivity is one of its defining features

Stars and brown dwarfs in the sigma Orionis cluster: the Mayrit catalogue

The young sigma Orionis cluster is an indispensable basis for understanding the formation and evolution of stars, brown dwarfs and planetary-mass objects. Our knowledge of its stellar population is, however, incomplete. I present the Mayrit catalogue, that comprises most of the stars and high-mass brown dwarfs of the cluster. The basis of this work is an optical-near infrared correlation between the 2MASS and DENIS catalogues in a circular area of radius 30 arcmin centred on the OB-type binary sigma Ori AB. The analysis is supported on a bibliographic search of confirmed cluster members with features of youth and on additional X-ray, mid-infrared and astrometric data. I list 241 sigma Orionis stars and brown dwarfs with known features of youth, 97 candidate cluster members (40 are new) and 115 back- and foreground sources in the survey area. The 338 cluster members and member candidates constitute the Mayrit catalogue. This catalogue is a suitable input for studying the spatial ditribution, multiplicity, properties and frequency of discs and the complete mass function of sigma Orionis.Comment: accepted for publication in A&A, section 14. Online catalogs and dat

UV and EUV Instruments

We describe telescopes and instruments that were developed and used for astronomical research in the ultraviolet (UV) and extreme ultraviolet (EUV) regions of the electromagnetic spectrum. The wavelength ranges covered by these bands are not uniquely defined. We use the following convention here: The EUV and UV span the regions ~100-912 and 912-3000 Angstroem respectively. The limitation between both ranges is a natural choice, because the hydrogen Lyman absorption edge is located at 912 Angstroem. At smaller wavelengths, astronomical sources are strongly absorbed by the interstellar medium. It also marks a technical limit, because telescopes and instruments are of different design. In the EUV range, the technology is strongly related to that utilized in X-ray astronomy, while in the UV range the instruments in many cases have their roots in optical astronomy. We will, therefore, describe the UV and EUV instruments in appropriate conciseness and refer to the respective chapters of this volume for more technical details.Comment: To appear in: Landolt-Boernstein, New Series VI/4A, Astronomy, Astrophysics, and Cosmology; Instruments and Methods, ed. J.E. Truemper, Springer-Verlag, Berlin, 201

Preclinical Testing of a Novel Niclosamide Stearate Prodrug Therapeutic (NSPT) shows efficacy against Osteosarcoma

Therapeutic advances for osteosarcoma (OS) have stagnated over the past several decades, leading to an unmet clinical need for patients. The purpose of this study was to develop a novel therapy for OS by reformulating and validating niclosamide, an established anthelminthic agent, as a Niclosamide Stearate Prodrug Therapeutic (NSPT). We sought to improve the low and inefficient clinical bioavailability of oral dosing, especially for the relatively hydrophobic classes of anti-cancer drugs. Nanoparticles were fabricated by rapid-solvent shifting and verified using dynamic light scattering and UV-vis spectrophotometry. NSPT efficacy was then studied in vitro for cell-viability, cell-proliferation, intracellular-signaling by western blot; ex vivo pulmonary metastatic assay model; and in vivo PK and lung mouse metastatic model of OS. NSPT formulation stabilizes niclosamide stearate against hydrolysis and delays enzymolysis; increases circulation in vivo with t1/2 ~5 h; reduces cell-viability and cell-proliferation in human and canine OS cells in vitro at 0.2 - 2 µM IC50; inhibits recognized growth pathways, and induces apoptosis at 20µM; eliminates metastatic lesions in the ex-vivo lung metastatic model; and, when injected intravenously (i.v.) at 50mg/kg weekly, it prevents metastatic spread in the lungs in a mouse model of OS over 30 days. In conclusion, niclosamide was optimized for preclinical drug delivery as a unique prodrug nanoparticle injected i.v. at 50mg/kg (1.9mM). This increased bioavailability of niclosamide in the blood stream prevented metastatic disease in the mouse. This chemotherapeutic strategy is now ready for canine trials, and if successful, will be targeted for human trials in OS patients