bluuebunny/crossref_metadata_2025 huggingface dataset:
Applications for 3D printing in healthcare system: Current trends, recent developments and future prospects
Authors: Shiroorkar Shrenik , Natayanappa Shiroorkar Pradeepkumar , Aman M. , Gurlhosur Samarth Shrikrishna , Gangadhar Shreya
Published: February 2025

3D Printing (3DP) has application in various fields including healthcare. As there is acute shortage of organs for transplantation in diseased patients, 3DP organs are a ray of hope. In the healthcare system, 3DP is used in surgical planning, medical education, research, drug delivery and organ printing. It widely used to test new drugs, chemical and cosmetics, etc. 3D bioprinting (3DBP) is printing implantable tissue and organs made out of living cells. Organ printing with stem cells is much in progress since the past two decades. Scientist’s printed live organs such as skin, ear, orthopaedic and dental implants using patients own cells by 3DP. It has many advantages such as lifesaving, economical, time saving and no need to use immunosuppressive medications. Our primary goal is to solve the organ crisis by printing living organs such as kidney, heart and liver, so for we did not reach that stage due to the complexity of these organs, their vascularity and innervation. Each organ comes with its own complexities. Simpler organs could be seen very soon but for internal organs it may take another 15–20 years. However, 3DBP technologies are moving in the right direction at the expected rate and we are coming closer to making our dream a reality. With many collaborative studies 1 day, we may print them to fulfil our needs.
Study of the vitreous microbiota in patients with diabetic macular edema (first results)
Authors:   Ufa Eye Research Institute, Ufa, Russia, Bikbov M.M. , Kudoyarova K.I. ,   Ufa Eye Research Institute, Ufa, Russia, Gimranova I.A. ,   Fundamental and Applied Microbiology Bashkir State Medical University, Ufa, Russia, Gazizullina G.R. ,   Laborator y human microbiome, Bashkir State Medical University, Ufa, Russia, Khakimova L.R. ,   Fundamental and Applied Microbiology Bashkir State Medical University, Ufa, Russia, Valiakhmetova D.Z. ,   Laborator y human microbiome, Bashkir State Medical University, Ufa, Russia
Published: February 2025

Purpose. To study the vitreous microbiota in patients with diabetic macular edema (DME) using a bacteriological method.

Material and methods. The study included 48 patients (49 eyes) who were treated at the Ufa Research Institute of Eye Diseases, who were divided into 2 groups. The average age of the patients was 62.4±4.5 years. The number of women is 25 (52%), men – 23 (48%). Group 1 of the study included 28 patients (29 eyes) with DME, of which 20 patients (21 eyes) had a non-proliferative stage of diabetic retinopathy, and 8 patients had a proliferative stage. Group 2 (comparison group) consisted of 20 patients with fresh rhegmatogenous retinal detachment and through macular holes. In all patients, vitreous humor was collected in a volume of 400 μl under sterile operating room conditions. To determine the composition of the microbiota of the vitreous body, the classical culture method was used.

Results. As a result of inoculating vitreous samples on nutrient media, growth of bacteria of the genus Bacillus (B. megaterium and B. pumilus) was detected in 2 patients from group 1, and growth of Escherichia coli and Staphylococcus hominis was detected in another 1 patient. In patients of group 2 (control group), there was no bacterial growth on nutrient media in all cases. The low frequency of detection (in only 3 patients) of bacterial isolates in clinical material may be due to the peculiarities of cultivation and the need for special conditions for the growth of bacteria from the vitreous body.

Conclusion. The identified microbiota in the group of patients with diabetic retinopathy and the presence of DME may indicate the nonsterility of the intraocular media and the presence of a certain composition of the microbiota, which, it is possible, plays a certain pathogenetic role in the development of macular edema.

Key words: diabetes mellitus, diabetic macular edema, vitreous body, microbiota, bacteriological method
The effect of topical application of lactoferrin solution on cytokine levels and oxidative stress indicators in corneal alkaline burns
Authors:   Ryazan State Medical University, Ryazan, Russia, Kirsanova I.V. , Mokhova S.A. ,   Ryazan State Medical University, Ryazan, Russia, Kolesnikov A.V. ,   Ryazan State Medical University, Ryazan, Russia, Shchulkin A.V. ,   Ryazan State Medical University, Ryazan, Russia
Published: February 2025

Purpose. To study the features of the immunological and free radical status of the cornea in its alkaline burn and the possibility of its correction with lactoferrin.

Material and methods. The experimental work was performed on 45 male rabbits of the Soviet Chinchilla breed. The animals were divided into 3 series: norm, modeling of alkaline burn and instillation of saline solution, modeling of alkaline burn and instillation of lactoferrin (solution 2.5 mg/ml 1 drop 3 times a day). The experimental model of alkaline corneal burn was reproduced using the Obenberger method in modification. The animals were removed from the experiment through 1, 3, 5, 7, 14, 21 and 28 days after the simulation of the burn. There were 3 rabbits (6 eyes) for each time point. At each follow-up period, the free radical and immunological status was determined in the corneal homogenate.

Results. Modeling of alkaline burn caused a typical clinical picture of this pathology, which was accompanied by activation of free radical processes (increased levels of TBK-reactive products, carbonyl derivatives of proteins, decreased activity of superoxide dismutase and glutathione peroxidase) and the development of an inflammatory reaction (increased concentrations of TNF-1α, IL-14, IL-10, TGF-1β). The use of a human lactoferrin solution of 2.5 mg/ml accelerated the healing of the rabbit cornea defect and prevented the development of complications (prevented the development of perforations). This effect was due to an antioxidant effect (a decrease in the level of TBK-reactive products, carbonyl derivatives of proteins, an increase in the activity of antioxidant enzymes) activity and effect on cytokine balance. Thus, lactoferrin increased the level of the proinflammatory cytokine TNF-1α and did not have the same effect on the content of anti-inflammatory cytokines (increased IL-10, decreased IL-4, acting in different directions on TGF-1β).

Conclusion. Topical application of 2.5 mg/ml of lactoferrin solution for alkaline corneal burn has a pronounced therapeutic effect due to its antioxidant activity and effect on the balance of cytokines.

Key words: corneal alkaline burn, lactoferrin, free radical and immunological status of the cornea
Glaucoma surgery: penetrating and non-penetrating surgeries, technique options,  problems and methods of preventing excessive scarring formation
Authors:   OCUMED PLUS OPTIMA, Namangan, Uzbekistan, Iriskulov E.T.
Published: February 2025

This article presents a review of scientific literature on the problem of excessive scarring formation after glaucoma surgery and its prevention by modifying the techniques and reducing reparatory processes in the surgery area. The existence of multiple ways to increase efficacy of penetrating (trabeculectomy) and non-penetrating surgeries, as well as the existence of their numerous modifications, can be the sign of surgeons’ dissatisfaction with outcomes. Along with the improvement of surgical techniques, this leads to the use of glucocorticosteroids and antimetabolites with proven effectiveness to minimize the risk of postoperative excessive scarring. The use of anti-VEGF drugs for this purpose requires further study.

Key words: glaucoma, prevention of excessive scarring formation, modification of glaucoma surgery, use of antimetabolites
Microbiota of the ocular surface: research methods and modern ideas about the relationship between intestinal dysbiosis and ophthalmopathology
Authors:   Ufa Eye Research Institute, Ufa, Russia, Bikbov M.M. , Orenburkina O.I. ,   All-Russian Center for Eye and Plastic Surger y of the Bashkir State Medical University of the Ministr y of Health of Russia, Ufa, Russia, Babushkin A.E. ,   Ufa Eye Research Institute, Ufa, Russia
Published: February 2025

The microbiota (OMT) of the ocular surface (OS), which includes the cornea and conjunctiva and is characterized by relatively low diversity, plays a critical protective role in resisting the invasion of pathogens, while having a significant impact on the immunological activity and barrier effect in relation to the external environment. MBT HP can be influenced by environmental conditions, gender, bad habits, antibiotic treatment, etc., as well as a person’s age. If barrier functions and immune status are impaired, ophthalmopathology may develop. Currently, along with cultural methods for studying MBT HP, molecular genetic methods (PCR diagnostics, chromatography, sequencing and metagenomics) are used. The latest meth ods, for example, sequencing of bacterial 16S rRNA and especially metagenomic sequencing, allow the most complete identification of the diversity of MBT HP.

It turned out that in MBT HP, normally more than 80% of all microorganisms, regardless of the method used, are, in descending order, the types Proteobacteria (64%), Actinobacteria and Firmicutes. In the intestine, which is most populated by microorganisms, anaerobic species of bacteria predominate, and the first three ranking places are occupied by Firmicutes (49– 76%) and, to a lesser extent, Bacteroidetes and Proteobacteria. There is reason to believe that at least some eye diseases are closely related to intestinal dysfunction and/or GP. In particular, such ophthalmopathology includes synonymous dry eye syndrome, blepharitis, conjunctivitis, keratitis, trachoma, iridocyclitis, glaucoma, diabetic retinopathy, macular degeneration and some others. Further studies of MBT GP to understand the role of microorganisms in health and pathology will open up new ways not only for the diagnosis and treatment of ophthalmological diseases, but also for their prevention.

Key words: microbiota, ocular surface, sequencing, cultural and molecular genetic research methods, intestinal dysbiosis, ophthalmopathology.
ВОЗМОЖНОСТИ АДАПТИВНОГО УПРАВЛЕНИЯ ПРОМЫШЛЕННЫМ ПРЕДПРИЯТИЕМ В УСЛОВИЯХ РОССИЙСКОЙ ДЕЙСТВИТЕЛЬНОСТИ
Authors: Михайлова О.П. , Воронина В.М.
Published: February 2025

В статье рассмотрены возможности адаптивного управления промышленным предприятием на примере ООО Джон Дир Русь подразделения американской компании. Критически проанализирован иностранный опыт управления деятельностью John Deere в условиях российской действительности. Представлены авторские рекомендации по адаптации деятельности рассматриваемого предприятия к факторам внешней среды.

Introduction. The transition to the managerial rationalism at the present stage of western management development is expressed in the conviction that the commercial success of an enterprise is mainly determined with the rational organization and management system of products manufacturing, general reduction in expenses on the manufacture and sale of the production, development of more focused specialization. The current strategy of western management is largely supposed to have the influence on the factors of internal environment of an enterprise through the management (the manufacturing process is included). The opportunity for adaptation of foreign company based on the experience of its activity in the Orenburg region are considered in the paper. It is about the American company John Deere or, more truly, about a regional representative of the abovementioned company in the Orenburg region ООО John Deere Rus. Both the traditional and innovative methods were used in the research. PEST-analysis, SWOT-analysis, Porters structure, which includes the study on five competitive forces, are the traditional tools for the study of the external environment. The analysis of the external environment revealed that the demand for John Deere products was rather stable. For 12 years of John Deere activity in Russia, the company found a good number of regular customers, who ensured the enterprise with work and profit, necessary the company to exist. The authors consider the John Deere company should keep the concentrated growth when strengthening weak, domestic positions. According to the economic essence of adaptation, they offer to implement in the system of management of the company the Department of Analytics by introducing the amendments to the existing organisational set-up of ООО John Deere Rus. The Department of Analytics at ООО John Deere Rus will contribute to adaptation to the environment changes. More effective, managerial decisions shall be given on the basis of the obtained information and conducted analysis as well as data comparison provided by the Department of Analytics. Conclusion. Understanding of the importance of outside environment assessment when managing the activity of an enterprise and connection of managerial influence with the dynamics of factors of environment is an important factor under the adaptive management of an enterprise. To support the capacity of an enterprise at an adequate level, to achieve its goals and to survive in a long-term perspective, there is a need in a continuous adaptation to the changes of market environment factors.
Значение личных подсобных хозяйств населения в системе национального продовольственного обеспечения
Authors: Боткин О.И. , Сутыгина А.И. , Сутыгин П.Ф.
Published: February 2025

В 90-е годы двадцатого столетия личные подсобные хозяйства для многих семей были основным источником поступления денежных средств и фактором самообеспечения продовольствием. В последние годы отмечается снижение интереса населения к производству продукции сельского хозяйства на своих приусадебных участках. Итоги Всероссийской сельскохозяйственной переписи 2016 года свидетельствуют о значительном уменьшении в хозяйствах населения как посевных площадей, так и численности поголовья сельскохозяйственных животных. Это обусловливает снижение вклада населения в продовольственное обеспечение страны и самообеспечения домашних хозяйств продуктами питания.

Introduction. The private farms of the villagers make a significant contribution to the production of agricultural products and food self-sufficiency of the country. However, the number of private farms engaged in agricultural production is decreasing. This causes a decrease in production volumes. The goal of the research is to justify the need for state support of citizens living in rural settlements and keeping personal subsidiary farms, upon condition of their work in agricultural production. Currently, the national agri-food policy is aimed at achieving food independence of the country by increasing the production of agricultural products by large integrated associations. However, this is not enough to achieve the food security of an individual citizen of the country. In conditions of low incomes of the population, economic availability of food is not ensured. At the same time, the population, including the rural population, reduces agricultural production in their backyards as income from other types of activity increases. This is due to various factors the main, of them is that production is based on the use of heavy manual labour of family members. It should be noted that the population reduces production not only for sale, but also for personal consumption. This, in turn, leads to a decrease in the quality of nutrition. According to statistics, the quality of nutrition of villagers is lower than that of the townspeople. Malnutrition has a negative impact on public health and life expectancy. In conditions of low wages in agriculture, personal subsidiary farms is an additional source of cash and food for the workers in the industry. The statistics data indicate a relationship between the provision of farms with agricultural animals and the level of consumption of food of animal origin. Conclusion. In order to stimulate an increase in the production of agricultural products, state support is needed for the owners of personal subsidiary farms in rural settlements. Labour in private farming in the agrarian sector of the economy should be recognized as an additional employment. This would enable to have the preferential conditions for retirement.
СОВЕРШЕНСТВОВАНИЕ РЕГУЛИРОВАНИЯ ИННОВАЦИОННОЙ ДЕЯТЕЛЬНОСТИ МАЛОГО БИЗНЕСА НА ЛОКАЛЬНЫХ УРОВНЯХ РОССИЙСКОЙ ЭКОНОМИКИ
Authors: Антропова Т.Г.
Published: February 2025

Проанализированы основные факторы, сдерживающие инновационную деятельность в России. На примере Республики Татарстан, одном из наиболее развитых регионов Российской Федерации, продемонстрировано, как через создание определённой инфраструктуры можно решать проблемы совершенствования инновационной деятельности малого бизнеса. Определено, что для благоприятного развития инновационной деятельности необходима разработка и реализация комплексных организационных и законодательных мер, способствующих активизации инвестиций в инновационное развитие региона. Предложены рекомендации по совершенствованию системы регулирования инновационной деятельности малого бизнеса в регионе.

Introduction. In present-day conditions, innovation process activation is one of the most viable mechanisms for social and economic changes. Today innovations are considered to be a key factor for economic growth. In this connection, study of the experience of government management of the economy in innovations stimulation in the Republic of Tatarstan and definition of trends for enhancement of this activity take on particular importance. Dynamism in development of the region is directly connected with the development of balanced innovation infrastructure, deep analysis of the state of which and definition of trends for enhancing this activity in the region are of topical importance. The goal of the research is to analyze the participation of small business in the innovation processes of Russian economy, definition of chief problems of small enterprises and measures for their solution at the regional level. Using the example of the Republic of Tatarstan it is possible to state that the measures for development of systems approach for the innovation economy establishment are undertaken, but the entrepreneurs in the region have not succeeded in increasing their share in the GRP creation and have not surpassed 26 yet. Conclusion. In the region, institutions of innovation sector (institutions ensuring rearrangement of financial resources in favour of innovation-oriented economic entities, institutions of rearrangement of innovation risks, estimating institutions, venture funds, and investment companies) are actively supported. Coordination and strengthening the motivation of activity of the government body authorized to support small entrepreneurship requires elaboration and implementation of the system of quality management in their activity. To protect the interests of small business entities in the sector of innovation entrepreneurship, it is possible to establish a structural subdivision of regional government authority to assist the transfer of innovation and integration into the national innovation system.
ОЦЕНКА ЭФФЕКТИВНОСТИ УПРАВЛЕНИЯ СПРОСОМ НА ЭЛЕКТРОЭНЕРГИЮ ПО КРИТЕРИЮ ХАРАКТЕРИСТИК СУТОЧНЫХ ГРАФИКОВ НАГРУЗОК
Authors: Дзюба А.П.
Published: February 2025

Статья посвящена исследованию эффективности применения технологии управления спросом на электропотребление для потребителей с различными характеристиками суточных графиков электрических нагрузок на основе использования систем промышленных накопителей электроэнергии. Проведён анализ эффектов от применения систем накопителей электроэнергии для различных графиков спроса и различных уровней расчётного напряжения, что также позволило выявить тенденцию увеличения эффекта снижения средних цен на закупку электроэнергии по мере снижения уровня расчётного напряжения. Полученные результаты исследования могут быть использованы сотрудниками энергетических компаний России, либо энергетических служб промышленных предприятий Центрального федерального округа (ЦФО) в процессе анализа проектов по внедрению управления спросом на электроэнергию.

The current pricing conditions of the wholesale and retail electricity markets in Russia make it possible to use the industrial power storage systems in order to manage the cost of electricity sold based on price-dependent electricity consumption. The effect of using industrial power storage systems makes an impact on both, electricity saving on behalf of consumers, as well as the indicators of the investment project for the acquisition and operation of storage systems. The research aims to investigate the efficiency of price-dependent energy consumption management based on industrial energy storage systems. Results.The author has calculated and comparatively analyzed the effects from the use of industrial energy storage systems based on graphs of electrical loads with different filling factor for the Central Federal District. There is a tendency to increase the average effect with the increase of the filling rate in all the regions of the Central Federal District. The author has analyzed the effects for different levels of design voltage based on graphs of electrical loads with different filling factor calculated on the example of price parameters of electric power transmission services operating in the Voronezh region. There is a tendency to increase the average effects from the use of storage systems in proportion to the voltage of the calculated voltage levels. Conclusion.The obtained research results can be used by Russian power stations and energy offices of industrial enterprises in the Central Federal district when analyzing the projects dealing with energy demand management.
СУЩЕСТВУЮЩАЯ МЕТОДОЛОГИЯ ЭКОНОМИЧЕСКОГОАНАЛИЗА КАК ОСНОВА ЕГО СТАНДАРТИЗАЦИИ
Authors: Поздеев В.Л.
Published: February 2025

В статье обосновывается возможность стандартизации анализа хозяйственной деятельности (комплексного экономического анализа хозяйственной деятельности) по методологии, сложившейся на основе многолетнего опыта преподавания дисциплины в вузах и использования анализа в хозяйственной практике.

Introduction. Standardization plays a significant role in the development of various areas of economic activity. A lot of national and international standards have been developed in order to manage quality, projects, risks, personnel, etc. However, economic analysis has not yet been standardized, which leads to a number of limitations in conducting analysis. This is expressed in different interpretations of the names of some economic activity indicators at enterprises, payment and evaluation methods. This hinders the economic analysis from becoming an effective management function, which reduces the degree of validity of managerial decisions. The purpose of this work is to substantiate the possibility of developing analytical standards based on the existing methodology of economic analysis. By now, there are a lot of information sources necessary for standardization of economic analysis including regulatory documents; publications; educational and methodological materials on economic analysis. In recent years, the valuable contributions by Melnik M. V., Gerasimova E. B., Barilenko V. I. and other researchers have made significant progress in addressing the issues of economic analysis standardization. The author has provided grounds of the principles of construction and requirements for the analysis standard and structure. The paper emphasizes the fact that "Economic analysis" course structure has remained unchanged for several years, therefore, it is possible to consider the objects of economic analysis unified, and the tasks – typified. The release of the standard "Analysis of Economic Activity" is bound to result in numerous positive consequences. First, the standard should be approved by the government, therefore, the government institution will be involved in economic activity analysis. In order to approve the Analytical Standard, field specific Analytical Standards, corporate standards are going to be developed. In this case, the economic analysis is going to become a full-fledged managerial function, which is particularly important for the modern period of structural transformations in economy. Secondly, the standard can serve as a basis for the development of research into economic analysis. In the third place, there will be a unified approach to teaching the discipline "analysis of economic activity", strengthening students ' skills for analytical research through the development of requirements for analysis. Conclusion. Standardization of the regulations for conducting economic analysis is going to harmonize the system of standards and systematize its management based on the interrelation between accounting, control and analytical support for managerial decision-making.
Развитие концепции бизнес-модели и её использование в проектном менеджментеи технологическом предпринимательстве
Authors: Сбоева И.А.
Published: February 2025

В статье изложены результаты анализа теоретико-методических подходов к дефиниции «бизнес-модель». Выделены этапы развития бизнес-моделирования и проанализирована эволюция развития концепции бизнес-модели. Выявлены отличительные признаки технологического предпринимательства и обоснована необходимость формирования специальных подходов к проектированию инновационно ориентированных бизнес-моделей. Обобщены современные тенденции развития бизнес-моделей как аналитического инструмента проектного менеджмента и технологического предпринимательства.

Introduction. Business process modeling is an important conception for modern entrepreneurship and project management. A business model formalizes and reflects the strategy of company development, its current processes, organisational set-up, resources, and other important factors influencing the enterprise performance. Major problems are: insufficient theoretically-methodological elaboration of business model conception, posing difficulties for its practical application; ineffective use of traditional business models for promotion and implementation of innovative projects. The research is aimed at generalizing the theoretically-methodological approaches to the conception of business model as well as revealing the innovative approaches to business models designing based on the objects of project management and distinguishing features of technology entrepreneurship. The following objectives are implemented in the article: analysis of evolutionary development of business process modeling and assessment of major approaches to the conception of business model; revealing the distinguishing features of technology entrepreneurship and justification for elaboration of innovation-oriented business models; summary of current trends of business models development as an analytical tool of project management and technology entrepreneurship. Results. The conception of business model continues to develop dynamically and is actively applied in project management and technology entrepreneurship. The logic of modern business models reflects the process of formation of value proposition and added value. The development of new technologies contributes to development of project management and technology entrepreneurship, thereby forming the innovative business models focused on opening of new markets and new business opportunities. Radical updating of business models is a logical process associated with adaptation of the company to the changing business environment and its innovation development. It is reasonable to elaborate the innovative business model with an account of external structural conditions, key resources, and core competences of the company, produced object of value, phase of branch development in accordance with the principle of open innovations and blue ocean strategy and taking into account the need for development of new business through scaling together with the competitors.
РАЗВИТИЕ IT-ОТРАСЛИ: ПРОБЛЕМЫ И ПЕРСПЕКТИВЫ ДРАЙВЕРА РОСТА ПРОВИНЦИАЛЬНОГО РЕГИОНА
Authors: Белокур О.С. , Цветкова Г.С.
Published: February 2025

Проведён анализ потенциала IT-отрасли провинциального региона. С учётом положений классических теорий экономического роста и современных теорий развития территорий рассмотрен вклад отрасли в экономику региона, инновационные и экспортные характеристики отрасли. Представлен профиль ведущих IT-компаний региона по критериям основных услуг и времени работы на рынке. На основе SWOT-анализа определены сильные и слабые стороны IT-отрасли региона, сделан вывод о недостаточном использовании потенциала отрасли как драйвера социально-экономического и инновационного развития региона.

The search of growth drivers in the provincial regions with no strategic raw material resources determined the choice of the topic and object of the research. The goal of the research was to study the economic potential of IT sector. The research was conducted based on the example of IT sector in Mari El which is the region of agro-industrial profile. The positions of classic concepts of economic growth of regions and modern theories for regional development were the theoretical basis of the research. Results.Contribution of the sector in the region`s economy, innovative and export characteristics of the branch were considered. IT sector is not the leading one, it does not form the basis of region`s economy. The share of this kind of economic activity was a little over 2.3 % by the end of 2019. However, the share of organizations of IT sector was steadily growing in the analyzed period (2017–2020). The sector of information and communication is one of few sectors in Mari El Republic where a stable positive balanced financial result is observed. The services of IT sector (elaboration of software and databases) take the largest share in the export of services in the region which confirms the hypothesis for a substantial potential of IT sector as a factor of competitiveness of a provincial region. The profile of leading IT companies in the region upon criterion of core services and number of years in the market is offered. Many regional enterprises are contractors in order elaborations of larger Russian and foreign companies. The increase in the number of firms and individual entrepreneurs offering the services in IT for the past 10-15 years confirms the entrepreneurial potential and digital skills of the subjects in the provincial region. The research results are presented as SWOT-analysis of IT sector. The limits for the development of the sector (low level of development of information and communication technologies, weak investment opportunities of region`s enterprises, the skill drain in larger cities) are defined. The authors concluded that the potential of IT sector as a driver for social-economic and innovative development of Mari El Republic was underused despite the fact that IT sector was well developed in the region.
НОВЫЙ ПОРЯДОК ОТРАЖЕНИЯ ДОЛГОСРОЧНЫХ АКТИВОВ К ПРОДАЖЕ
Authors: Лисовская И.А. , Трапезникова Н.Г.
Published: February 2025

В статье рассмотрены методические вопросы бухгалтерского учёта долгосрочных активов к продаже. Новая редакция ПБУ 16/02 содержит отдельные положения, которые требуют пояснений и конкретизации. К числу таких положений относятся признание и оценка рассматриваемых активов.

When preparing the accounting (financial) statements for 2020, domestic accountants will have to master the procedure for accounting of a new type of asset “held for sale assets” due to changes introduced in PBU (Russian Accounting Standards) 16/02 “Information on Discontinued Operations”. An analysis of the provisions of PBU 16/02 regarding the held for saleassets has shown that the standard contains a limited number of regulations on this issue, while the presented requirements of the standard are stated in a rather concise manner. The goal of this research was to analyze the problems of practical application of a new for domestic accounting category - held for sale assets. Results. The study is focused on the complex and ambiguous aspects of accounting for the considered category of assets, the accounting of which is not described in the standard, or is not obvious from the requirements of the standard. This paper emphasizes the problems of classification and evaluation of an asset for sale after recognition, including a situation when the completion of a sale transaction exceeds a twelve-month period. The authors give the examples of assets that can be classified as held for sale, subject to the classification conditions, and describe the consequences of such classification from the perspective of a possible impact on the assessment of the financial state of an organization. In the paper the authors reveal the basic methodological approaches of IFRS 5 on similar issues and justify the possibility of their application in Russian accounting practice and identify the possible approaches to the presentation of held for sale assets in the financial statements. Conclusion. An analysis of the provisions of PBU 16/02 on the covered issues shows the following: 1. classification of a non-current asset as held for sale will significantly affect its accounting valuation, and its separate presentation in the financial statements will help to increase its reliability; 2. practical implementation of the requirements of PBU 16/02 for the recognition, assessment and accounting held for sale assets will cause many problems and will require the use of a professional judgment on a wide range of issues; 3. development of an accounting policy for reflection of transactions with assets held for sale assets, the accounting of which is not regulated by PBU 16/02, will require an active study of international accounting practices and an application of IFRS 5 methodological approaches.
повторное использование древесины в контексте концепции устойчивого развития
Authors: Мочаева Т.В. , Федюков В.И. , Чернова М.С.
Published: February 2025

В статье представлены результаты исследования возможности вовлечения в хозяйственный оборот вторичных материальных ресурсов в виде старой древесины как одной из практических мер по реализации концепции устойчивого развития. Определено, что повторное использование древесины позволяет встроить принципы устойчивого развития во все звенья производственно-сбытовой цепочки. Развитие методов диагностики свойств старой древесины создаёт возможности для диверсификации направлений её использования и повышения эффективности предпринимательской деятельности.

Introduction. In order to ensure forests preservation, creation of additional opportunities for the development of entrepreneurship in the field of woodworking, it is important to study the market opportunities and technological potential for using the unconventional for Russia wood-based products, particularly old wood used in the buildings that are slated for destruction on technical condition. The research is aimed at studying the possibilities of involving the secondary material resources (old wood) into the economic turnover. It shall be one of the practical measures in implementing the concept of sustainable development. In accordance with the goal of the research, the following tasks were determined and solved: to study the stages of forming and implementing of the concept of sustainable development; to determine the model of implementing the principles of sustainable development (from declaration to practical measures); to study the potential of old wood in Russia in order to involve it into the economic turnover; to offer the opportunities for the secondary use of wood in the context of the concept of sustainable development. Results.The increase in production and consumption of wood inavitably results in increasing the volume of secondary material resources – wood wastes and old wood. The analysis of using the secondary wood resources shows that regional authorities of rich-in-forest regions tend to pay attention to the problem of wood wastes. However, the problem of using the old wood remains open. In Russia, the market of reclaimed wood is not well developed. For increasing the capabilities of using the old wood and, consequently, generating the demand on it, it is very important to study physical and mechanical properties of wood and develop instant methods of wood diagnosis. It is particularly important for revealing the sounding timber. The use of old wood as a source of sounding timber has a high potential for the development of small business in the industry of musical instruments.
ТЕХНОЛОГИЧЕСКАЯ НЕОПРЕДЕЛЁННОСТЬ КАК ИНСТИТУЦИОНАЛЬНЫЙ ВЫЗОВ ДЛЯ ИННОВАЦИОННЫХ СТРАТЕГИЙ РЕГИОНАЛЬНЫХ ЭКОНОМИЧЕСКИХ СИСТЕМ
Authors: Полторыхина С.В.
Published: February 2025

Рассматривается проблема разработки и внедрения инновационных стратегий в рамках региональных экономических систем в условиях смены технологического уклада. Предлагается концептуально новый подход к определению стратегии развития региональных экономических систем в период технологической неопределённости. Выявлена роль экономических институтов, предопределяющих действия экономических субъектов в современных условиях, и задачи, возникающие перед региональной инновационной стратегией в ситуациях смены технологических укладов.

Introduction. The problem of elaboration and implementation of innovation strategies within the regional economic systems is one of the deepest problems in the context of technological transit and multistructurality. The goal of the research is to define the conceptual framework of strategizing of regional economic policy in the time of technological uncertainty. The research is aimed at revealing and grounding the basic trends for developing of the strategy of regional economic systems in the conditions of technological uncertainty as well as determining the nature, role and target of an institutional system assuring the innovation development in the period of transition to a new technological mode. Themethod of scientific abstraction, analysis and synthesis was used in the research. The method of system`s analysis and the history-evolutionistic method of institutional economy were also used. Conclusion.Taking into account the fact that the structure of technological mode is described as post facto, the problem of regional innovation strategies designing is determined with the high level of uncertainty of economic phenomenа, running in the medium term period and with the lability of the goal of the purposeful nature. To ensure the transformation processes, it is necessary to develop the suitable institutional system. Functioning of the system shall balance the economic interests of all the economic entities. At that, the role of economic institutions is in their restrictive function, implementation of which makes it possible to change the nature and the trend of transformation processes within the economic system. However, the question whether the institutional system becomes the source of blocking of positive changes and the inhibitor of innovations development is still of relevant importance. Technological uncertainty as an institutional challenge for innovation strategies of regional economic systems involves the formation of the systems of strategic planning that could ensure the compromise solution between the social stability and tasks of capacity building for having the major technologies of a new technological mode.
Synthesis of α,α-Difluoro-β-amino Amides using Aldimines and Bromodifluoroacetamides via Zinc-Promoted Reformatsky Reaction
Authors: Ozawa Ryota , Yamamoto Tetsuya
Published: February 2025

α,α-Difluoro-β-amino amides are one of the attractive building blocks of biologically active compounds such as fluorinated pharmaceutical mimics and oligopeptides. Herein, we describe zinc-promoted Reformatosky reaction of aldimines using bromodifluoroacetamides provides a directly synthetic approach to α,α-difluoro-β-amino amides. This method gave various N-PMP protected α,α-difluoro-β-amino-β-aryl amides in 64–95% yields.
Design and Construction of a Fully Functionalised Probe Library for Mode of Action Studies
Authors: Holik Yaroslav , Murugesan Dinakaran , Patterson Stephen , Wyllie Susan , Gilbert Ian, H. , Zuccotto Fabio , Tarver Gary, J.
Published: February 2025

The lack of novel drug targets is a barrier to the development of therapeutics for infectious diseases. In this paper the design and construction of a diverse set of small molecule fragments attached to functionalised linkers is discussed. The functionalised linkers are comprised of a diazirine photo crosslinking moiety alongside an acetylene group to facilitate target pulldown. These are designed to be probes to find new targets, though phenotypic screening, followed by cross coupling and pull-down of the target. They also have the potential to be used in screening programmes against whole cells, enzymes and receptors. To help reduce the number of false positives, a set of the fragments with an un-reactive acetamide has also been prepared, which will allow competition studies.
DNA Chromopods: Engineering Chromosome-Inspired Nanoarchitectures as Protocell Blueprints
Authors: Kilinc Volkan , Henzie Joel , Picheau Emmanuel , Yamauchi Yusuke , Hill Jonathan
Published: February 2025

Chromosomes are essential structures responsible for storing and transmitting genetic information across all domains of cellular life. Understanding how chromosome precursors might have formed and persisted under prebiotic conditions is pivotal for uncovering the mechanisms of genetic material degradation and for exploring new avenues to improve genome stability. In this study, we designed synthetic, chromosome-like inorganic–organic hybrid protocells, termed “DNA chromopods”; under simulated prebiotic environmental conditions. Using size-exclusion chromatography as a proxy for porous mineral catalysts in early Earth scenarios, we condensed short, synthetic nano-engineered single-stranded DNA (23–60 nucleotides) with sodium phosphate salts in dilute phosphate-buffered saline solution. This process yields permeable hybrid nanobeads, which act as scaffolds for the formation of chromosome-like structures. Inspired by the histone-DNA folding model, these DNA chromopods exhibit high emulsion stability, a uniform size distribution, and the capacity for controlled recombination under thermal stimulation. Together, these properties highlight their potential to evolve toward more complex, bioanalogous architectures.
Prediction and Rationalization of Site Preference of Rare Earth Elements in Fluorapatite from Density Functional Theory
Authors: Dahbi Smahane , Rosa Angelika D. , Manceau Alain , Steinmann Stephan N.
Published: February 2025

Fluorapatite (FAp, nominally Ca10(PO4)6F2) has been identified as an important host-material for rare earth elements and yttrium (REY) in marine sediments. REY can be accommodated in either the larger 6+3 coordinated Ca1 site or the smaller 6+1 coordinated Ca2 site, yet little is known about the site preference of REY through the lanthanide series despite its importance for understanding REY enrichment processes in FAp. Theoretical investigations based on density functional theory (DFT) predict that all REY intrinsically prefer the smaller and more ionic Ca2 site. The Ca2 site preference is less pronounced when the excess of positive charge resulting from the REY3+ for Ca2+ substitution is compensated by a coupled Na+ for Ca2+ substitution, instead of the energetically more favorable Si4+ for P5+ coupled substitution. The site preference varies quadratically with the ionic radius of REY and linearly with the sum of their first and second ionization energies. The quadratic shape of the site preference is similar to the shape of Onuma diagrams, which suggests that the local effective elastic constant of the site controls the site preference, rather than the nominal size of the site. Despite being smaller, the Ca2 site has a lower effective elastic constant, and is, therefore, more flexible than the Ca1 site for accommodating larger and smaller trivalent REY cations. Concentration-dependent computations show that REY clustering is thermodynamically favorable, except for Yb and Lu.
Coexistence of Metallocene Cations and Anions
Authors: Kub Nico Gino , Sievers Robin , Reimann Marc , Streit Tim-Niclas , Steinhauer Simon , Schlögl Johanna , Kaupp Martin , Malischewski Moritz
Published: February 2025

We report the synthesis and structural characterization of the rhodocene anion [Rh(C5(CH3)5)(C5(CF3)5)]− [1]− as the [Co(C5(CH3)5)2]+ salt, representing an unprecedented coexistence of metallocene cations and anions in different oxidation states. [1]− was synthesized by the reduction of the rhodocenium cation [Rh(C5(CH3)5)(C5(CF3)5)][BF4] [1]+[BF4]− with two equivalents of decamethylcobaltocene [Co(C5(CH3)5)2], since the strongly electron-withdrawing effect of the [C5(CF3)5)]− ligand shifts the first and second reduction potentials of [1]+ to moderate values of −0.90 V and −1.46 V vs Fc+/Fc. The respective salt [Co(C5(CH3)5)2]+[1]− was characterized by single crystal X-ray diffraction (XRD), also providing the first example of an isolated and structurally characterized 4d metallocene anion. Whereas the Rh(III) cation has two η5- bound Cp ligands, the perfluorinated Cp* ligand is only η3-bound in the Rh(I) anion in order to obey the 18 electron rule. The reduction of the rhodocenium center is also accompanied by a significant shift of the 103Rh NMR signal from −9308 ppm [1]+ to −6895 ppm [1]− (referenced to Rh(acac)3), reflecting the change in coordination geometry.
Minoritarian Co-governance in Rotorua District Thwarted by Pluralistic Majoritarianism, 2013–23
Authors: Macpherson Reynold J.S.
Published: February 2025

Based on qualitative research, including participant observation, this article examines Rotorua Lakes Council’s 2013–23 pursuit of 50/50 co-governance with Te Arawa iwi. Despite some Treaty-based support, public opinion leaned towards equal suffrage. Te Tatau o Te Arawa nominees were given places on council subcommittees with voting rights. Concerns over authoritarianism, financial mismanagement, secrecy and homelessness then spurred opposition to 50/50 co-governance. A 2021 local bill for full co-governance was denied over potential Bill of Rights conflicts. The Local Government Commission’s determination of proportional representation for Rotorua, using general, Māori and rural wards, highlights New Zealand’s struggle to balance majority rule and minority protections. Pluralistic majoritarianism is suggested as a pathway to more inclusive governance in local and central governance.
Retraction Note: A Case of A Middle-Aged Woman with Cor Triatriatum Dexter and Sick Sinus Syndrome: Comprehensive Cardiovascular Evaluation
Authors: Wang Jun , Wang Yongqin , Zhong Changqing
Published: February 2025

Retraction to: Journal of Clinical and Nursing Research https://doi.org/10.26689/jcnr.v8i10.8260 published online October 28, 2024
 
The authors wish to retract this article. Concerns have been raised regarding potential conflict of interest and possibility of duplicate publication.
 
All authors agree with this retraction.