Principles of forming a modern accounting and analytical model of commercial organization in digital economy

Purpose: The article presents basic methodological approaches to the creation of a new model of forming and functioning of the accounting and analytical system to meet the information needs of internal and external stakeholders of organizations. Design/Approach/Methodology: Substantiation of the principles of building a system for accounting and analytical information management that meets current conditions for the business functioning using modern hardware and software. Findings: The developed model of cascade functioning of organization’s information support system optimizes the structure and content of accounting and analytical modules, contributes to the effective implementation of management functions, timely control and rapid response to the impact of negative factors. Practical implications: The principles of information flow management system constructing formulated in the article contribute to optimization of expenses for organization of accounting and analytical functions, improvement of quality of financial and non-financial reporting, realistic assessment and forecasting of business efficiency. Originality/Value: The proposed new model for constructing an accounting and analytical information base allows to improve the procedures of collection, processing, storage and disclosure of financial and non-financial information, to create a balanced structure of the database on the basis of cascade digitization of primary and derived data.peer-reviewe

The recognition and valuation of an asset’s productivity in business accounting and reporting

In this article we have considered the problems of classification and recognition of a specific type of asset, namely cattle embryos, as well as analyzed the characteristic features of this type of asset. We also substantiated its recognition as a biological asset in accordance with IFRS 41 "Agriculture". The possibility of applying the approach to embryos’ valuation by means on fair value has been proved based on the convergence of selection calculations’ methods and the income discounting method. The calculations have shown that the evaluation of the embryos depends on conditions and patterns of their usage. The results of the study will allow more reasonably forming professional judgment in the primary recognition of the biological asset and its valuation at the reporting dates in the financial statements.peer-reviewe

ДИАГНОСТИКА И ЛЕЧЕНИЕ ГЕРМИНОГЕННЫХ ОПУХОЛЕЙ ЯИЧКА У ДЕТЕЙ: 19-ЛЕТНИЙ ОПЫТ

From 1990 to 2009, at the Research Institute for OBCs were examined and treated 62 children with testicular germ cell tumors. The average age of our patients was 3.7 years (range 3 months to 15 years). All children performed a study of tumor markers titer, ultrasound. In 14 children identified metastases. Surgical treatment is the first stage in the volume orhifunikulektomii conducted all 62 children. Retroperitoneal limfoadenektomiya made in   4 children and 5 children underwent thoracotomy with removal of metastases in the lung. Drug treatment was performed in 47 children with malignant germ cell tumor. Using a combined method in the treatment of malignant testicular tumors led to 100 % relapse-free and overall survival. С 1990 по 2009 г. в НИИ детской онкологии и гематологии (НИИ ДОГ) на обследовании и лечении находились 62 ребенка с герминогенной опухолью яичка. Средний возраст наших пациентов составил 3,7 года (от 3 мес до 15 лет). У всех детей проводили исследование титра онкомаркеров, ультразвуковое исследование. У 14 детей выявлены метастазы. Оперативное лечение на первом этапе в объеме орхифуникулэктомии проводили всем 62 детям. Забрюшинная лимфаденэктомия выполнена 4 детям и торакотомия с удалением метастазов в легком – 5. Лекарственное лечение проведено 47 детям со злокачественной герминогенной опухолью. Использование комбинированного метода в лечении злокачественной опухоли яичка позволило добиться 100 % безрецидивной и общей выживаемости.

Опыт одномоментных операций при билатеральной нефробластоме у детей

The paper describes the personal experience with one-stage operations for bilateral nephroblastoma (BN) in children. In 2000 to 2012, the Research Institute of Pediatric Oncology and Hematology, N.N. Blokhin Russian Cancer Research Institute, performed one-stage surgical interventions in 21 (26.2 %) children with BN. Their age ranged from 10 months to 5 years. The one-stage surgery as bilateral nephrectomy was made in 9 children. Nephrectomy with one-stage resection of the contralateral kidney was carried out in 4 children; 4 patients underwent one-stage surgery as resection of one kidney and biopsy of the other and 4 patients had nephrectomy and biopsy of the second kidney. BN is a rare disease as suggested by the data available in the world literature; each new report on patients with BN is of great scientific and practical interest. The rate of BN is 4 to 10 % of all kidney cancers in children. Synchronous and metachronous kidney injuries are encountered in 5–7 and 2–3 % of cases, respectively. Bilateral renal involvement is more commonly diagnosed in younger children. The major peak incidence of BN occurs from ages 3 to 5 years. The disease is rarely diagnosed in children above 10 years. Boys and girls are equally frequently ill. В статье приведен персональный опыт одномоментных операций при билатеральной нефробластоме (БН) у детей. В период с 2000 по 2012 г. в НИИ детской онкологии и гематологии ФГБНУ «РОНЦ им. Н.Н. Блохина» выполнены одномоментные хирургические вмешательства 21 (26,2 %) ребенку, больному БН. Возраст детей колебался от 10 мес до 5 лет. Одномоментное оперативное вмешательство в объеме резекции почки с обеих сторон проведено 9 детям. Нефрэктомия с одномоментной резекцией противоположной почки выполнена 4 детям, 4 больным проведена одномоментная операция в объеме резекции одной почки и биопсии другой почки и 4 пациентам выполнена нефрэктомия и биопсия 2-й почки. БН – редкое заболевание, о чем свидетельствуют данные мировой литературы, каждое новое сообщение о больных БН представляет важный научный и практический интерес. БН составляет от 4 до 10 % всех злокачественных опухолей почек у детей. Синхронное поражение почек наблюдается в 5–7 % случаев, метахронное – в 2–3 %. Билатеральное поражение почек диагностируется чаще у детей более раннего возраста. Основной пик заболеваемости БН приходится на возрастной период от 3 до 5 лет. Редко заболевание диагностируется у детей старше 10 лет. Мальчики и девочки болеют одинаково часто.

Geographical trends in the yolk carotenoid composition of the pied flycatcher (Ficedula hypoleuca)

Carotenoids in the egg yolks of birds are considered to be important antioxidants and immune stimulants during the rapid growth of embryos. Yolk carotenoid composition is strongly affected by the carotenoid composition of the female’s diet at the time of egg formation. Spatial and temporal differences in carotenoid availability may thus be reflected in yolk concentrations. To assess whether yolk carotenoid concentrations or carotenoid profiles show any large-scale geographical trends or differences among habitats, we collected yolk samples from 16 European populations of the pied flycatcher, Ficedula hypoleuca. We found that the concentrations and proportions of lutein and some other xanthophylls in the egg yolks decreased from Central Europe northwards. The most southern population (which is also the one found at the highest altitude) also showed relatively low carotenoid levels. Concentrations of β-carotene and zeaxanthin did not show any obvious geographical gradients. Egg yolks also contained proportionally more lutein and other xanthophylls in deciduous than in mixed or coniferous habitats. We suggest that latitudinal gradients in lutein and xanthophylls reflect the lower availability of lutein-rich food items in the northern F. hypoleuca populations and in montane southern populations, which start egg-laying earlier relative to tree phenology than the Central European populations. Similarly, among-habitat variation is likely to reflect the better availability of lutein-rich food in deciduous forests. Our study is the first to indicate that the concentration and profile of yolk carotenoids may show large-scale spatial variation among populations in different parts of the species’ geographical range. Further studies are needed to test the fitness effects of this geographical variation

Evolutionary signals of selection on cognition from the great tit genome and methylome

For over 50 years, the great tit (Parus major) has been a model species for research in evolutionary, ecological and behavioural research; in particular, learning and cognition have been intensively studied. Here, to provide further insight into the molecular mechanisms behind these important traits, we de novo assemble a great tit reference genome and whole-genome re-sequence another 29 individuals from across Europe. We show an overrepresentation of genes related to neuronal functions, learning and cognition in regions under positive selection, as well as increased CpG methylation in these regions. In addition, great tit neuronal non-CpG methylation patterns are very similar to those observed in mammals, suggesting a universal role in neuronal epigenetic regulation which can affect learning-, memory- and experience-induced plasticity. The high-quality great tit genome assembly will play an instrumental role in furthering the integration of ecological, evolutionary, behavioural and genomic approaches in this model species.</p

DIAGNOSTICS AND TREATMENT OF TUMORS OF A TESTICLE AT CHILDREN: 19 YEARS OF EXPERIENCE

<p>From 1990 to 2009, at the Research Institute for OBCs were examined and treated 62 children with testicular germ cell tumors. The average age of our patients was 3.7 years (range 3 months to 15 years). All children performed a study of tumor markers titer, ultrasound. In 14 children identified metastases. Surgical treatment is the first stage in the volume orhifunikulektomii conducted all 62 children. Retroperitoneal limfoadenektomiya made in   4 children and 5 children underwent thoracotomy with removal of metastases in the lung. Drug treatment was performed in 47 children with malignant germ cell tumor. Using a combined method in the treatment of malignant testicular tumors led to 100 % relapse-free and overall survival.</p><p> </p

Experience with one-stage operations for bilateral nephroblastoma

<div class="page" title="Page 1"><div class="layoutArea"><div class="column"><p class="p1"><span class="s1"><em>The paper describes the personal experience with one-stage operations for bilateral nephroblastoma (BN) in children.<br /> In 2000 to 2012, the Research Institute of Pediatric Oncology and Hematology, N.N. Blokhin Russian Cancer Research Institute, performed one-stage surgical interventions in 21 (26.2 %) children with BN. Their age ranged from 10 months to 5 years. The one-stage surgery as bilateral nephrectomy was made in 9 children. Nephrectomy with one-stage resection of the contralateral kidney was carried out in 4 children; 4 patients underwent one-stage surgery as resection of one kidney and biopsy of the other and 4 patients had nephrectomy and biopsy of the second kidney.<br /> BN is a rare disease as suggested by the data available in the world literature; each new report on patients with BN is of great scientific and practical interest. The rate of BN is 4 to 10 % of all kidney cancers in children. Synchronous and metachronous kidney injuries are encountered in 5–7 and 2–3 % of cases, respectively. Bilateral renal involvement is more commonly diagnosed in younger children. The major peak incidence of BN occurs from ages 3 to 5 years. The disease is rarely diagnosed in children above 10 years. Boys and girls are equally frequently ill. </em></span></p></div></div></div