FOUNDATIONS OF SELECTION OF INNOVATION STRATEGY FOR INDUSTRIAL COMPANIES IN RUSSIAN FEDERATION

The arguments proving the necessity of innovation way of development for Russian industrial companies are presented. Three main directions of forming strategies formation alongside circumstances affecting them are outlined. The main advantages and disadvantages of the suggested strategies are considered

FOUNDATIONS OF SELECTION OF INNOVATION STRATEGY FOR INDUSTRIAL COMPANIES IN RUSSIAN FEDERATION

The arguments proving the necessity of innovation way of development for Russian industrial companies are presented. Three main directions of forming strategies formation alongside circumstances affecting them are outlined. The main advantages and disadvantages of the suggested strategies are considered

Conceptual problems of financial accounting in a digital economy

The article shows modern problems of financial accounting associated with formation of conceptual accounting provisions in the context of digitalisation of society and economy. An open system of financial accounting, consisting of interrelated and interdependent elements, functions in the new economic conditions. The accounting concept created by regulatory legal acts does not meet the requirements of practice and does not meet current users’ needs. There are prerequisites for changing the entire accounting system due to modern technologies (blockchain, artificial intelligence), which can completely change the traditional ideas about the formation of accounting and analytical information as well as main functions of accountant. The study of the current financial accounting concept and the formulation of directions for its development in the digital economy formation conditions based on the identification of conceptual problems of the modern accounting system characteristic is the purpose of the work. An analysis of the digital economy impact on the accounting system formation, a review of the main system elements that are undergoing the greatest transformation and the identification of problem areas that need to be addressed in the formation of the digital economy are the objectives of the study. The most relevant problem is the legal regulation of financial accounting, as well as issues of methodological nature related to the need for internal content, proposed by the authors of the accounting system in accordance with the changed digital economy information needs

MANAGEMENT ACCOUNTING OF INNOVATION COSTS

The article substantiates the necessity of developing a management accounting of costs for innovation activity, which includes certain components, such as purpose, nature, types, stages, participants and resources. The link of management accounting and innovation activity is given, stages of the process of cost accounting on a targeted basis are outlined. Cost centers and centers of responsibility for innovation have been developed. Authors propose the classification of costs for each innovative project by cost items. The form of account and analysis of innovative costs according to elements of costs is presented

Digital economy: terminological discourse

Due to the frequent use of the terms “digital economy”, “digitalisation” and “digital transformation” in regulation legal documents and methodological developments concerning the information technologies development and implementation in society and the economy, it is relevant to analyse the essence and application of these definitions. A terminological analysis of these concepts was carried out, and attention to main practical aspects describing these phenomena is paid in the article. A significant terminological discrepancy in these concepts in legislative documents, research and practice was noted. This leads to the emergence of incorrect messages for the methodological and practical conclusions both on a global scale and at the specific economic actors level. A logical scheme of interaction and interpenetration of the processes, arising in the digital economy creation, digitalisation and digital transformation, was built, which has allowed to create the authors’ vision of the definitions essence for their further use in science and practice

The phenomenon of NFT (non-fungible tokens) as an accounting entity

The emergence of the digital economy and increased activity in cyberspace have led to the creation of new technologies and digital products such, as non-fungible tokens (NFT). The article presents the arguments that justify the need to study NFT as an object of legal relations and an object of accounting. A brief description of these items has been given; their types and market of circulation have been studied, and, also the current legal provisions, Russian accounting standards and international financial reporting standards have been analysed. To define NFT as an accounting object, the types of accounting objects enshrined in Federal Law No. 402-FZ “On Accounting” have been considered and the criteria for their attribution in relation to NFT have been analysed. The legal and accounting problems associated with the emergence of a new object have been highlighted and the ways for further research in the field of creating an accounting methodology for NFT as a specific and highly promising digital product have been defined

Psychometric diagnostics for evaluating cognitive disorders in patients with schizophrenia

The article presents the results of psychometric diagnosis using the Wexler scale in men with schizophrenia. Differences in intelligence levels are shown depending on the age of the patients and the duration of the disease.В статье представлены результаты психометрической диагностики с использованием шкалы Векслера у мужчин с шизофренией. Показаны различия уровней интеллекта в зависимости от возраста пациентов и от давности заболевания

Učinak bakra na toksičnost i genotoksičnost kadmija u vodenoj leći (Lemna minor L.)

We investigated interactions between copper (in the concentrations of 2.5 μmol L-1 and 5 μmol L-1) and cadmium (5 μmol L-1) in common duckweed (Lemna minor L.) by exposing it to either metal or to their combinations for four or seven days. Their uptake increased with time, but it was lower in plants treated with combinations of metals than in plants treated with either metal given alone. In separate treatments, either metal increased malondialdehyde (MDA) level and catalase and peroxidase activity. Both induced DNA damage, but copper did it only after 7 days of treatment. On day 4, the combination of cadmium and 5 μmol L-1 copper additionally increased MDA as well as catalase and peroxidase activity. In contrast, on day 7, MDA dropped in plants treated with combinations of metals, and especially with 2.5 μmol L-1 copper plus cadmium. In these plants, catalase activity was higher than in copper treated plants. Peroxidase activity increased after treatment with cadmium and 2.5 μmol L-1 copper but decreased in plants treated with cadmium and 5 μmol L-1 copper. Compared to copper alone, combinations of metals enhanced DNA damage after 4 days of treatment but it dropped on day 7. In conclusion, either metal given alone was toxic/genotoxic and caused oxidative stress. On day 4 of combined treatment, the higher copper concentration was more toxic than either metal alone. In contrast, on day 7 of combined treatment, the lower copper concentration showed lower oxidative and DNA damage. These complex interactions can not be explained by simple antagonism and/or synergism. Further studies should go in that direction.U svrhu istraživanja interakcija između bakra kao esencijalnog elementa te kadmija kao neesencijalnog i toksičnog metala, vodenu leću Lemna minor L. uzgajali smo na podlogama s kadmijem (5 μmol L-1) odnosno s bakrom (2,5 μmol L-1 i 5 μmol L-1) te s njihovim kombinacijama. Unos metala u biljke povećavao se s trajanjem pokusa, a kod kombinacije metala u biljkama je izmjerena niža količina kadmija nego u onima uzgajanima samo na kadmiju. U biljkama tretiranim pojedinačnim metalom došlo je do povećanja sadržaja malondialdehida (MDA) te aktivnosti katalaze i peroksidaze u odnosu na kontrolne biljke. Također, primijećeno je oštećenje DNA iako kod bakra tek sedmog dana tretmana. Količina MDA i aktivnost obaju enzima dodatno se povećala na tretmanu kombinacijom kadmija i bakra (5 μmol L-1) nakon četvrtog dana pokusa, dok se količina MDA smanjila nakon sedmog dana kod kombinacije kadmija i 2,5 μmol L-1 bakra. U tim biljkama primijećena je i veća aktivnost katalaze, dok je aktivnost peroksidaze porasla na tretmanu kadmijem i 2,5 μmol L-1 bakrom, ali se smanjila na tretmanu kadmijem i 5 μmol L-1 bakrom. Oštećenje DNA koje je bilo veće kod kombinacije metala nakon četvrtog dana, osobito u usporedbi sa samim bakrom, smanjilo se nakon sedmog dana pokusa. Iz ovih rezultata može se zaključiti da su oba metala u istraživanim koncentracijama toksična i genotoksična za vodenu leću i da uzrokuju oksidacijski stres. Kadmij u kombinaciji s bakrom više koncentracije bio je toksičniji od pojedinačnih metala nakon četvrtog dana pokusa, dok su u biljaka tretiranih kombinacijom kadmija i bakra niže koncentracije toksični učinci bili manji. Budući da su primijećene interakcije vrlo kompleksne i ne uključuju samo antagonizam odnosno sinergizam potrebna su daljnja istraživanja