Організація бухгалтерського обліку у суб'єктів малого підприємництва

Along with continuing changes in the tax law, the requirements to the organization of small business accounting are changing, too. The article provides the analysis of normative legal documents governing small business accounting. The accounting requirements for small businesses of general and simplified tax accounts have been systematized. The necessity and essentiality of drawing primary documents has been grounded. The list and order of making tax registers and preparation of financial statements according to the chosen form of accounting organization have been considered

Організація бухгалтерського обліку у суб'єктів малого підприємництва

Along with continuing changes in the tax law, the requirements to the organization of small business accounting are changing, too. The article provides the analysis of normative legal documents governing small business accounting. The accounting requirements for small businesses of general and simplified tax accounts have been systematized. The necessity and essentiality of drawing primary documents has been grounded. The list and order of making tax registers and preparation of financial statements according to the chosen form of accounting organization have been considered

Visualization as a method of overcoming anxiety and nervous tension, reducing symptoms of depression and stress in difficult life situation

The problem of overcoming anxiety and nervous tension has turned out to be one of the most pressing in the modern world, which has found itself in an unprecedented situation of uncertainty and instability. Like many other significant negative processes on a global scale, it provoked an increase in people’s anxiety levels. A person’s uncertainty about tomorrow, without the opportunity to live a normal way of life, has created the preconditions for the occurrence of excessive emotional reactions to ongoing events, a decrease in performance and the perception of the surrounding world or many objects within it as potentially dangerous or stressful. The study showed that adaptive coping strategies are interconnected with the processes of self-knowledge, revaluation of values and positive self-attitude, visualization bei8ng one of them.These coping strategies include the use of visualization techniques in situations that are accompanied by anxiety, nervous tension, stress and depression. The relevance of this study lies in the fact that in the era of instability and uncertainty, people experience stress much more often. This technique can not only help cheer up, but also help improve well-being. Anxiety causes fear; sudden mood swings; tearfulness; irritability; persistently low mood, gloomy forebodings

Arquivar atividades em termos de autenticidade de documentos eletrônicos e variação do número de cópias

The article is devoted to the problems of archive activity during the digital era, which are conditioned from the authors' point of view by the introduction of electronic documents that have changed the content of paperwork and archiving key categories - authenticity and copy number variation, as well as related originality and authenticity. The technologies of work in the archive, always considered as a unique system of originals are based on the traditional understanding of these categories. Using the method of expert assessments during the determination of key category content, the authors conclude that the current activity of the archives is aimed at copy production activity increase, their management and the provision of authenticity, reliability, integrity and suitability for use. Nowadays the issue of document archiving requires the consolidation of state and non-state structure efforts to develop a new attitude to the authenticity of electronic documents, to change the usual nature of archival institution interaction with users and interested citizens, state authorities and administration, law enforcement and judicial system.El artículo está dedicado a los problemas de la actividad de archivo durante la era digital, que están condicionados desde el punto de vista de los autores por la introducción de documentos electrónicos que han cambiado el contenido del papeleo y las categorías clave de archivo: autenticidad y variación del número de copias, como así como la originalidad y autenticidad relacionadas. Las tecnologías de trabajo en el archivo, siempre consideradas como un sistema único de originales, se basan en el entendimiento tradicional de estas categorías. Usando el método de evaluaciones de expertos durante la determinación del contenido de la categoría clave, los autores concluyen que la actividad actual de los archivos está dirigida a aumentar la actividad de producción de copias, su gestión y la provisión de autenticidad, confiabilidad, integridad y adecuación para su uso. Hoy en día, el tema del archivo de documentos requiere la consolidación de los esfuerzos de la estructura estatal y no estatal para desarrollar una nueva actitud hacia la autenticidad de los documentos electrónicos, para cambiar la naturaleza habitual de la interacción de la institución archivística con los usuarios y ciudadanos interesados, las autoridades estatales, la administración y la ley.O artigo é dedicado aos problemas da atividade de arquivo durante a era digital, eles são condicionados a partir do ponto de vista dos autores para a introdução de documentos eletrônicos que mudaram o conteúdo de documentos e categorias de arquivos-chave: autenticidade e variação do número de cópias, bem como a originalidade e autenticidade relacionadas. Tecnologias de trabalho no arquivo, sempre considerado como um único sistema original, com base no entendimento tradicional destas categorias. Usando o método de avaliações de peritos para a determinação da categoria-chave, os autores concluem que a atividade de arquivos atual visa aumentar cópias atividade de produção, gestão e prestação de autenticidade, confiabilidade, integridade e adequação para uso. Hoje, a questão do arquivamento de documentos requer a consolidação dos esforços de estruturas estatais e não-estatais para desenvolver uma nova atitude em relação à autenticidade dos documentos eletrônicos, para mudar a natureza habitual da interação da instituição de arquivo utilizadores e cidadãos interessados, autoridades estatais, administração e direito

Controlling local thermalization dynamics in a Floquet-engineered dipolar ensemble

Understanding the microscopic mechanisms of thermalization in closed quantum systems is among the key challenges in modern quantum many-body physics. We demonstrate a method to probe local thermalization in a large-scale many-body system by exploiting its inherent disorder, and use this to uncover the thermalization mechanisms in a three-dimensional, dipolar-interacting spin system with tunable interactions. Utilizing advanced Hamiltonian engineering techniques to explore a range of spin Hamiltonians, we observe a striking change in the characteristic shape and timescale of local correlation decay as we vary the engineered exchange anisotropy. We show that these observations originate from the system's intrinsic many-body dynamics and reveal the signatures of conservation laws within localized clusters of spins, which do not readily manifest using global probes. Our method provides an exquisite lens into the tunable nature of local thermalization dynamics, and enables detailed studies of scrambling, thermalization and hydrodynamics in strongly-interacting quantum systems.Comment: 6 pages, 4 figures main tex

Эффективность применения витаминных комплексов в виде мармеладных пастилок у здоровых детей и детей с аллергическими заболеваниями дошкольного и школьного возраста

Background. Vitamins and minerals are significant components of the diet of a person of any age. Nowadays, when there is a focus on the ‘Western’ type of food, it is impossible to get the necessary amount of all vitamins and minerals with a normal diet, which explains the high prevalence of hypovitaminosis in children. It is known that children with allergic diseases have a lower provision of vitamins as compared to apparently healthy children, which is the rationale for the relevance of this study.Our aim was to evaluate the efficacy and tolerability of vitamin complexes in children, including children with allergic reactions.Patients and Methods. The work was performed at the Federal State Autonomous Institution ‘NMRC for Children’s Health’ of the Ministry of Healthcare of Russia from February to August 2017. We examined 90 apparently healthy children without severe somatic pathology at the age of 4–14 years, including 17 children with a history of allergic reactions. The children were divided into 2 groups. Group 1 received marmalade pastilles with vitamins C (16–27% of the recommended dietary allowance, RDA), E (29–40% of the RDA), A (24–34% of the RDA), B5 (40–80% of the RDA) , B9 (18–35% of the RDA), and D3 (4–9% of the RDA). Group 2 received marmalade pastilles with vitamins C (57–80% of the RDA), E (50–86% of the RDA), A (40–80% of the RDA), B5 (143–167% of the RDA), B3 (44 –73% of the RDA), D3 (10% of the RDA), B6 (82–117% of the RDA), and B12 (83–167% of the RDA). The tolerance of the vitamin complex was evaluated by the questionnaire method. The provision of vitamins C and B6 was evaluated in 39 children by an hourly urinary excretion of vitamins at the beginning of the study before taking the vitamin complex and 1 month after the start of intake.Results. The studied vitamin complexes showed good clinical tolerance in all children, including those with a history of allergic reactions to vitamin-mineral complexes. Evaluation of the efficacy of the vitamin complex in the 2nd group showed an improved provision, especially in children who had a deep deficiency of vitamins C (10%) and B6 (22%). At the same time, the excretion of vitamin B6 metabolite increased by 42.2%.Conclusion. The study showed the effective absorption of the studied vitamins and the good tolerability of the used vitamin complexes, including children with a history of allergic reactions to vitamin-mineral complexes.Обоснование. Витамины и минеральные вещества — значимые составляющие рациона человека любого возраста. В современном мире, ориентированном на «западный» тип питания, невозможно получить необходимое количество всех витаминов и минеральных веществ с обычным рационом, что объясняет высокую распространенность гиповитаминозов у детей. Известно, что дети с аллергическими заболеваниями имеют более низкую обеспеченность витаминами по сравнению с практически здоровыми детьми, чем и обоснована актуальность данного исследования.Цель исследования — оценить эффективность и переносимость витаминных комплексов у детей, в том числе детей с аллергическими реакциями.Методы. Работа выполнена в ФГАУ «НМИЦ здоровья детей» Минздрава России с февраля по август 2017 г. Обследовано 90 практически здоровых детей без тяжелой соматической патологии в возрасте 4–14 лет, в том числе 17 детей с аллергическими реакциями в анамнезе. Дети были разделены на 2 группы. Группа 1 получала мармеладные пастилки с витаминами С (16–27% от рекомендуемой нормы потребления, РНП), Е (29–40% от РНП), А (24–34% от РНП), B5 (40–80% от РНП), B9 (18–35% от РНП) и D3 (4–9% от РНП). Группа 2 получала мармеладные пастилки с витаминами С (57–80% от РНП), Е (50–86% от РНП), А (40–80% от РНП), B5 (143–167% от РНП), B3 (44–73% от РНП), D3 (10% от РНП), В6 (82–117% от РНП) и В12 (83–167% от РНП). Оценку переносимости витаминного комплекса осуществляли опросно-анкетным методом. Обеспеченность витаминами С и В6 оценивали у 39 детей по часовой экскреции витаминов с мочой в начале исследования перед началом приема витаминного комплекса и через 1 мес.Результаты. Исследуемые витаминные комплексы показали хорошую клиническую переносимость у всех детей, включая лиц с аллергическими реакциями на витаминно-минеральные комплексы в анамнезе. Оценка эффективности применения витаминного комплекса во 2-й группе показала улучшение обеспеченности, особенно у детей, имевших глубокий дефицит витаминов С (10%) и В6 (22%). При этом экскреция метаболита витамина В6 повысилась на 42,2%.Заключение. Проведенное исследование показало эффективное усвоение исследованных витаминов и хорошую переносимость применявшихся витаминных комплексов, в том числе у детей с аллергическими реакциями на витаминно-минеральные комплексы в анамнезе

Кишечная микробиота и аллергия. Про- и пребиотики в профилактике и лечении аллергических заболеваний

Intestinal microbiota is the factor that identifies considerably the human health. The impact of the microbial factor on a child begins long before his birth. Children have certain features in forming of immune response and intestinal microbiocenosis even before birth. Decline in diversity of intestinal microbiota is common in children with allergic disease even during first months of life, before allergic pathology development. Capabilities for microbiota development adjustment are sufficiently restricted. However it is clinically proven that early (within the first hours of life) breastfeeding attachment, breastfeeding itself within at least first 6 months of life, the use of prebiotics in milk formulas as well as the use of probiotics can give positive results on allergy management. In this review we present results of recent metaanalyses and consensus papers of international medical communities about use of probiotics and prebiotics in prevention and treatment of allergic diseases. Despite great scientific and practical interest to this topic, authors of metaanalyses bring our attention to the lack of evidence-based clinical trials.Микробиота кишечника является фактором, в значительной степени определяющим здоровье человека. Воздействие на ребенка микробного фактора начинается задолго до рождения, и определенные особенности формирования иммунного ответа и микробиоценоза кишечника дети имеют еще до рождения. Для детей с аллергическими заболеваниями характерно снижение разнообразия кишечной микробиоты в первые месяцы жизни — еще до развития аллергической патологии. Возможности корректировать процесс формирования микробиоты достаточно ограничены, однако показано, что раннее (в течение первых часов жизни) прикладывание к груди, грудное вскармливание в течение как минимум первых 6 мес жизни, использование пребиотиков в составе детских молочных смесей, а также применение пробиотиков с доказанной эффективностью может давать положительные эффекты в отношении профилактики аллергии. В обзоре приведены основные выводы последних метаанализов и согласительных документов международных медицинских сообществ в отношении возможности использования про- и пребиотиков в профилактике и лечении аллергических заболеваний. Несмотря на большой научный и практический интерес к проблеме, авторы метаанализов указывают на недостаточное количество клинических исследований, проведенных с соблюдением принципов доказательной медицины

Evaluation of the Efficacy and Tolerability of Vitamin Complexes in Marmalade Pastilles in Healthy Children and Children With Allergic Diseases of Pre-School and School Age

Background. Vitamins and minerals are significant components of the diet of a person of any age. Nowadays, when there is a focus on the ‘Western’ type of food, it is impossible to get the necessary amount of all vitamins and minerals with a normal diet, which explains the high prevalence of hypovitaminosis in children. It is known that children with allergic diseases have a lower provision of vitamins as compared to apparently healthy children, which is the rationale for the relevance of this study.Our aim was to evaluate the efficacy and tolerability of vitamin complexes in children, including children with allergic reactions.Patients and Methods. The work was performed at the Federal State Autonomous Institution ‘NMRC for Children’s Health’ of the Ministry of Healthcare of Russia from February to August 2017. We examined 90 apparently healthy children without severe somatic pathology at the age of 4–14 years, including 17 children with a history of allergic reactions. The children were divided into 2 groups. Group 1 received marmalade pastilles with vitamins C (16–27% of the recommended dietary allowance, RDA), E (29–40% of the RDA), A (24–34% of the RDA), B5 (40–80% of the RDA) , B9 (18–35% of the RDA), and D3 (4–9% of the RDA). Group 2 received marmalade pastilles with vitamins C (57–80% of the RDA), E (50–86% of the RDA), A (40–80% of the RDA), B5 (143–167% of the RDA), B3 (44 –73% of the RDA), D3 (10% of the RDA), B6 (82–117% of the RDA), and B12 (83–167% of the RDA). The tolerance of the vitamin complex was evaluated by the questionnaire method. The provision of vitamins C and B6 was evaluated in 39 children by an hourly urinary excretion of vitamins at the beginning of the study before taking the vitamin complex and 1 month after the start of intake.Results. The studied vitamin complexes showed good clinical tolerance in all children, including those with a history of allergic reactions to vitamin-mineral complexes. Evaluation of the efficacy of the vitamin complex in the 2nd group showed an improved provision, especially in children who had a deep deficiency of vitamins C (10%) and B6 (22%). At the same time, the excretion of vitamin B6 metabolite increased by 42.2%.Conclusion. The study showed the effective absorption of the studied vitamins and the good tolerability of the used vitamin complexes, including children with a history of allergic reactions to vitamin-mineral complexes