44 research outputs found
Analysis of changes in pharmacotherapy of stable angina over the five-year period at specialized out-patient level of medical care (pharmacoepidemiological study)
Investigate the dynamics of drug prescription rates in patients with stable angina over the five-year period on the example of routine clinical practice of outpatient cardiology institution of Moscow for the purpose of further eliminating the prescribing gap for guideline recommended pharmacological strategies. Our research work was performed as a retrospective pharmacoepidemiological study including two stages with five-year interval using cross-section metho
Fixed assets through the prism of accounting for psbo and ifrs: a comparative analysis
Провести порівняння основних відмінностей відображення в обліку основних засобів за національними
і міжнародними стандартами та визначити на цій основі напрями подальшої уніфікації.
Методика. Дослідження здійснено із застосуванням загальнонаукових методів, а саме: узагальнення, синтезу, індукції,
дедукції та аналізу. Окрім цього було використано специфічні методи, що базуються на принципах ведення бухгалтерського
обліку. Інформаційною базою дослідження слугували законодавчі та нормативні акти, що регулюють національний та
міжнародний облік основних засобів, періодичні фахові видання, інтернет-ресурси.
Результати. Порівняльний аналіз національних та міжнародних стандартів бухгалтерського обліку основних засобів
показав, що вони мають багато спільного, але разом з тим існують розбіжності. Пропонується внести доповнення до
національних стандартів, де чітко прописати норму перегляду строку використання основних засобів.
Практична значимість. Для інтеграції української економіки в міжнародне середовище необхідно узгодити низку питань
стосовно оцінки, класифікації, вибуття та амортизації основних засобів. Вирішення цих проблем допоможе адаптувати
систему національного обліку основних засобів до міжнародних стандартів, що дозволить будь-якому підприємству
одержувати чітку, зрозумілу та звичну за формою інформацію про фінансовий стан і результати його діяльності.To compare the main differences of reflection in the accounting of fixed assets according to national and
international standards and to determine on this basis the directions of further unification.
Method. The research was carried out using general scientific methods, namely: generalization, synthesis, induction, deduction and
analysis. In addition, specific methods based on accounting principles were used. The information base of the study was legislation
and regulations governing national and international accounting of fixed assets, professional periodicals, Internet resources.
Results. A comparative analysis of national and international fixed asset accounting standards has shown that they have much in
common, but at the same time there are differences. In the context of the transformation of fixed assets accounting to international
standards, it is necessary to take into account such differences as the recognition and measurement of fixed assets, classification,
depreciation and disposal.
Scientific novelty. The peculiarities of accounting according to international and national standards are determined. The author's
vision on the procedure for derecognition of the carrying amount of property, plant and equipment has been formed. It is proposed
to make additions to national standards, which clearly prescribe the rate of revision of the useful life of fixed assets.
Practical importance. Solving these problems will help to adapt the system of national accounting of fixed assets to international
standards, which will allow any company to receive clear, understandable and familiar in form information about the financial
condition and performance of the institution
On Round Table Session of VI International Contest “Sibiriada” (December 9, 2017, Myski, Kemerovo region)
The results of the “round table” held on December 9, 2017 in Myski, Kemerovo region within the framework of the VI International Competition “Sibiriada” are presented. The round table was devoted to actual problems of protection of traditional culture, genres of musical creativity (song, instrumental), and also production of national musical instruments of indigenous peoples of the Sayano-Altay uplands and southern Siberia on the basis of modern technologies. The problem of grant support for research and projects aimed at the preservation of traditional cultures in national cultural centers, the study of unexplored issues of the history of indigenous peoples of Siberia was also discussed
Main models of corporate management: current state and development prospects
Main models of corporate management: current state and development prospects / V. S. Sinenko [et al.] // The Turkish Online Journal of Design, Art and Communication TOJDAC. - 2017. - Special Edition.-Р. 333-337. - Refer.: p. 336-337.The article reviews the main models of corporate governance that have developed in the global economy nowadays. The main features of the analyzed models are determine
Non-pharmacological secondary prevention of cardiovascular diseases in patients with stable angina at specialized ambulatory institution
The article describes the results of retrospective epidemiology (non-interventional study) two-stage study. This study was initiated to reveal and analyze changes occurred in the field of detection and modification of cardiovascular risk factors in patients with stable angina over the five-year period. The study identified some positive shifts in how doctors of outpatient cardiology clinic captured information about risk factors in medical records and how they implemented measures of non-pharmacological modification. However, in general degree of physicians’ attention to cardiovascular risk factors remains low
Comparative assessment of safety and immunogenicity of domestic tetravalent Ultrix® quadri and trivalent Ultrix® influenza vaccines in pregnant women in the second and third trimesters
The aim of the study – to evaluate the safety and efficacy of the quadrivalent influenza vaccine "Ultrix® Quadri" versus the trivalent vaccine "Ultrix®" in pregnant womenЦель исследования – оценить безопасность и эффективность гриппозной четырехвалентной вакцины «Ультрикс® Квадри» в сравнении с трехвалентной вакциной «Ультрикс®» у беременны
FEATURES OF THE FORMATION OF PRODUCTIVITY AND ADAPTIVE REACTIONS IN LEGUMINOUS CROP VARIETIES WITH RECESSIVE ALLELES OF GENES
Researches were carried out on varieties, hybrids, isogenic lines and mutants of peas of various use developed from the beginning of the 1980s up to 2013. Experimental material was investigated under field conditions in the collection, hybridization and breeding nurseries as well as in the process of competitive variety testing in Orel Province. It is shown that one or several recessive alleles of the genes introduced into the genotypes of new varieties of grain, fodder and vegetable peas, blue lupin and soybean can influence the changees in a great number of morphological and physiological parameters determining plant growth, development and also characteristics in the system of yield formation. Reduction of leaf area in leafless pea varieties and lupin varietitts with limited branching is connected with the weakening of root system growth, which is caused by trophic interaction between these organs
Значение дисплазии соединительной ткани в развитии истмико-цервикальной недостаточности
100 pregnancy women at 13—30 weeks gestations were examined to study significance of connective tissue dysplasia in the development of cervical incompetence. Data of objective examination, anamnesis, physical examination. The role of connective tissue dysplasia was firmed by presence its markers, loss of weight, diseases with connective tissue dysplasia.Значение дисплазии соединительной ткани в развитии истмико-цервикальной недостаточности изучено у 100 беременных на сроке 13—30 нед. Исследовали анамнез, данные объективного осмотра и физикального обследования. Значение дисплазии соединительной ткани подтверждено снижением массы тела, наличием стигм и заболеваний с дисплазией соединительной ткани
ЧУВСТВИТЕЛЬНОСТЬ КЛЕТОК КРОВИ И ЭПИДИДИМАЛЬНЫХ СПЕРМАТОЗОИДОВ КРЫС К ВОЗДЕЙСТВИЮ МАГНИТНОГО ПОЛЯ ПРОМЫШЛЕННОЙ ЧАСТОТЫ (50 Гц)
The article discusses the data on the long-time effect of low frequency magnetic fields (IF MF 50 Hz, 0.4 mT, 4h/day, 5 days/week, 26 days) on blood cells and spermatozoa of Wistar rats. It was determined that at different times after exposure (3th, 15th and 30th days) the changes in different quantitative and qualitative indicators of test cells were revealed, some of which are kept in 30 days after exposure. В сообщении обсуждаются данные исследований длительного воздействия магнитного поля промышленной частоты (МП ПЧ 50 Гц, 0,4 мT, 4 ч/день, 5 дней в неделю, суммарное количество 26 дней) на клетки крови и эпидидимальные сперматозоиды крыс Вистар. Установлено, что в различные сроки после воздействия (3-и, 15-е и 30-е сутки) выявляются изменения различных количественных и качественных показателей исследуемых клеток, некоторые из которых сохраняются в отдаленном периоде (30-е cутки после экспозиции).