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The article suggests methodical approaches to the budgeting-based organization of internal control, determines the tasks and subtasks of control that consist in the construction of an efficient system for the making, implementation, control, and analysis of managerial decisions. The organization of responsibility centers by means of implementing budgeting is suggested with a view to ensuring the stable work of independent educational institutions under the conditions of their partial independence. The goal of the development and implementation of a budgeting system is to create an instrument for the efficient organization of the activity management of an institution and its structural units by planning, controlling incomes and expenses, and analyzing economic and financial indicators.

Ammonoids – cephalopod molluscs with external shells that existed from the Early Devonian up to the end of the Cretaceous – had well-developed jaws. During ammonoid evolution, several different types of their jaw apparatus arose, the study of which is of undoubted interest since it allows researchers to draw conclusions about the feeding strategies of ammonoids and their position in trophic chains. However, there is a lack of findings relating to the evolution of ammonoid jaws during the Permian. Here we describe a collection of almost thirty of cephalopod jaws from the Divjinskian Formation (Artinskian Stage, Cisuralian, Lower Permian), from the Sverdlovsk region of Russia. Most likely, these jaws belong to goniatitid ammonoid Uraloceras, the most abundant cephalopod mollusc in the Divjinskian (Divya) Formation. Uraloceras lower jaws are typical ammonoid anaptychi which have a rounded, wide and convex shape with smooth or slightly ribbed surface. They have a large inner lamella with a trapezoidal platform in the central part. One of the jaws bears a possible bite trace of a predator or scavenger. The upper jaws, described here for the first time, are slightly smaller than the lower jaws, their shape is narrow and pointed. Originally, both jaws were completely organic without calcareous elements. The absence of sculpture, consisting of frequent ribs and growth lines, characteristic of the more ancient Carboniferous goniatitid jaws, makes the jaws of the Uraloceras closer to the structure of the jaw apparatus of Triassic ammonoids. Judging by the pointed shape of the tips of both jaws, Uraloceras were active predators. [ABSTRACT FROM AUTHOR]

The paper presents results of modeling the chemical interactions of Quaternary meteoric waters with siltstones of the upper part of the Vendian Padun Formation of the Mezen Syneclise, Arkhangelsk region, Russia. Equilibrium and equilibrium-kinetic approaches were applied. It is shown that under conditions of intensive water exchange and low temperature, due to low rates of interaction of minerals with water, the redox buffer of rock-forming minerals at this stage of the process makes a subordinate contribution to the dissolution of uranium. Therefore, for a sufficiently long time, the main agent of mobilization of uranium in rocks is oxygen dissolved in water. [ABSTRACT FROM AUTHOR]

The first well‐preserved soft‐body imprint of a fossil squid was discovered from the Lower Oligocene of the Krasnodar region, Russia. The squid is perfectly preserved, with many details of its body available for study, such as imprints of eyes and head, a pair of statoliths, jaws, and stomach contents. Statoliths of this squid are the first finds of in situ statoliths in fossil non‐belemnoid coleoids, and their shape is characteristic of the genus Loligo (family Loliginidae). Although some Mesozoic coleoids were previously classified as teuthids, these finds remain controversial and the squid described herein is the first unquestionable representative of fossil Teuthida known to date. It should be noted that the squid is preserved not due to phosphatization, which is typical for fossil coleoids, but by pyritization and carbonization. Numerous fish remains in the stomach contents of the squid indicate its piscivorous diet. A small cutlassfish Anenchelum angustum, which was buried together with the squid and whose bones are located near the squid's jaws, sheds light on the circumstances of the death of this animal. Most likely, the squid suffocated in the anoxic bottom waters, where it drowned along with its last prey (distraction sinking). [ABSTRACT FROM AUTHOR]

Potato viral disease has been a major problem in potato production worldwide including Russia. Here, we detected Potato Virus M (PVM), P (PVP), S (PVS), Y (PVY), and X (PVX) and Potato Leaf Roll Virus (PLRV) by RT‐PCR on potato leaves and tubers from the Northwestern (NW), Volga (VF), and Far Eastern (FE) federal districts of Russia. Each sample was co‐infected with up to five viruses. RT‐PCR disclosed all six viruses in NW, three in VF, and five in FE. Phylogenetic analyses of PVM and PVS strains resolved all PVM isolates in Group O (ordinary) and all PVS isolates in Group O. Seven PVY strains were detected, and they included only recombinants. PVY recombinants were thus the dominant potato virus strains in Russia, although they widely varied among the regions. Our research provides insights into the geographical distribution and genetic variability of potato viruses in Russia. [ABSTRACT FROM AUTHOR]

The paper presents certain aspects of applying equilibrium-kinetic modeling to preliminarily assess the formation of the chemical composition of sewage subdump waters during upcoming mining at the Udokan deposit. The mineral dissolution rates, including oxidative dissolution of sulfides, and sorption of strontium, cobalt, zinc, and nickel on calcite are taken into account. It is shown that the chemical composition of water during interaction with dump rocks changes very slowly. However, such heavy metals as nickel, zinc, cobalt, and molybdenum should accumulate in the aqueous solution of the settling pond within 50 years. [ABSTRACT FROM AUTHOR]

A pospiviroid, detected from asymptomatic potato plants (Solanum tuberosum) from Russia, was identified as chrysanthemum stunt viroid (CSVd). The genomic sequence of this potato isolate showed 100% identity with that of the chrysanthemum isolates from Japan. The CSVd RNA transcribed from the cDNA, having the sequence of the isolate from Russia, was able to infect potato, tomato, and chrysanthemum plants. The infected chrysanthemum plants exhibited stunting symptom. This is the first report of the occurrence of CSVd in Russia, its natural infection of potato plants and the potential spread of CSVd through propagation of infected potato. [ABSTRACT FROM AUTHOR]

A new type of shell damage on Late Jurassic ammonite Kachpurites fulgens is described. The new type of shell malformation consists of small elongated pits, arranged in groups on the surface of ammonite shell and concentrated near the terminal aperture. The examination of the pits demonstrated no signs of drilling, biting, or healing of punctures. The shell layers in the pits are bent downward without changing in thickness. At the same time the pits, in some cases, significantly distort the shape of the shell walls. Deformed growth lines are associated with some of the pits. All of this supports the hypothesis that the pits had been formed by epifauna located at a flexible uncalcified part of the periostracum in the apertural region of the growing ammonite shell. It is likely that epizoan attachment led to the deformation of the thin periostracum film and to the distortion of the growing shell wall. The nature of epizoans is discussed, but remains unclear due to their rather poor preservation. The relationship between epizoans and ammonites is also an open question: they could have been parasites, but other types of biotic relationships cannot be entirely ruled out. [ABSTRACT FROM AUTHOR]

It is pointed out that the conceptual basis for the shaping of Soviet recreation geography was provided by the logical-graphical model of a territorial recreation system as developed in the early 1970s. We emphasize that the fundamentally novel concepts of the functioning and development of the territorial recreation system built upon the adaptive and synergic research approaches began emerging and evolving in the Soviet Union during the 1980s. At a later time, this greatly enhanced the understanding of the mechanisms of market competition in the sphere of tourism business evolving in the country. The findings obtained in this study are in good agreement with internationally recognized achievements of other countries in the realm of tourism geography, more specifically in the study of cross-cultural interactions in terms of the home-destination and guest-host models. It is confirmed that the increasing current importance of economic synergy is attendant by a growth of research interest in the ethnopsychological aspects of tourism. A rationale is given to the sustainability criteria of recreation-geographical processes from the perspective of the problems of preserving the uniqueness of tourist destinations and ensuring the progressive dynamics of their main components: natural environment, population, economy, culture, and self-management bodies. [ABSTRACT FROM AUTHOR]

Soft-tissue attachment scars of two genera and four species of Late Jurassic craspeditid ammonites from the Russian Platform are described. A previously suggested relationship between lateral attachment scars and ammonoid hyponome is confirmed, however, a new interpretation is proposed for dorsal attachment scars: they could have been areas not only for attachment of the dorsal (nuchal) retractors, but also of the cephalic retractors. The new type of the soft-tissue attachment-anterior lateral sinuses, located between the lateral attachment scars and the aperture of the ammonite body chamber is described. Enclosed elliptical or subtriangular areas in apertural parts of the anterior lateral sinuses were found for the first time. Their presence and location suggest that this structure could have been used for attaching the funnel-locking apparatus, similar to those of coleoids. A transformation of shape and position of lateral attachment scars through the evolution of the Late Jurassic craspeditid lineage starting from platycones (Kachpurites fulgens) to keeled oxycones (Garniericeras catenulatum) is recognized. [ABSTRACT FROM AUTHOR]

Activity theory (AT) is the most recognised part of Russian psychology outside Russia. However the general view of AT in international science is rather unilateral, lacking substantial aspects and areas necessary for proper understanding. This article is aimed at expanding the image of AT dominant in the mainstream which reduces the AT trend to A.N. Leontiev's theory. This reduction impoverishes the creative potentialities of the trend, and decreases the ability of AT to contribute to international science. We aim to reveal that AT is not limited to Leontiev's approach, to explain which ideas of the founders of AT, S.L. Rubinstein and L.S. Vygotsky, were pursued and which were rejected by A.N. Leontiev, and to assess another important contribution to the AT trend - the theory of B.G. Ananiev, where the ideas of AT's founders were developed which were not succeeded by A.N. Leontiev. Historical causes and consequences of the general reduction of the image of AT in the mainstream to Leontiev's theory are considered: why the discrepancies between views of Rubinstein, Vygotsky and Leontiev were hardly ever discussed in public and why other theories contemporary to Leontiev's theory were never given account appropriate to their value in Russia and remain almost unknown abroad. [ABSTRACT FROM AUTHOR]

The author discusses the three main approaches taken by contemporary Russian psychologists to the problem of moral reference points and finds them all unsuited to life in a multicultural world. [ABSTRACT FROM AUTHOR]

The technogenic impact of the development of the Lomonosov diamond deposit is associated with the discharge of quarry and drainage water into the river, which has a special conservation status. Earlier studies on the composition of bottom sediments showed that there are signs of increased accumulation of heavy metals and radionuclides at wastewater discharge sites. The purpose of this work was to predict changes in the composition of surface water and bottom sediment in the river during the further development of mining operations with brackish and salty water captured by drainage systems, the presence of which was established in the zone of their future influence. For this, a simulation of changes in the composition of the water in the river was carried out using the GEOCHEQ software package by minimizing the free energy of the system using a convex simplex algorithm. It was found that the maximum salinity of surface water can reach 1.51 g/L. In this case, the MPC of Cl−, Na+, SO42−, Mg2+, Sr, V, and U can be exceeded for fishery watercourses. The genetic basis of the accumulation of these components in solutions for mixing was considered. According to the calculations, when about 5000 m3/h of drainage water is discharge d into the river, the mass of precipitated chemical elements will be 56–191 t/h, including up to 2.1 t/h of iron; therefore, accumulation in the discharge zone must be controlled. [ABSTRACT FROM AUTHOR]

The discovery of a hermit crab (superfamily Paguroidea) preserved in the likely immature shell of an ammonite, Craspedites nekrassovi is reported from the Upper Jurassic of Moscow, Russia. This is the oldest undoubtable symmetrical hermit crab to date which is known from non-reefal environments. This new occurrence combined with the documentation of numerous sublethal and lethal injuries on ammonite shells in the same beds (probably produced by such paguroids), all suggest that the hermit crabs not only lived in ammonite shells but also hunted these animals. The proportion of damaged shells (including healed ones) varies in different Upper Jurassic ammonite genera from 1.2% in Kachpurites up to 9.3% in Craspedites. Among damaged Kachpurites only 6.25% survived attacks whereas among Craspedites the percentage of survivors was 87.5%. These data imply that Craspedites likely lived near the sea bottom and often encountered hermit crabs, whereas Kachpurites likely lived in the water column. • The first finding of a hermit crab in the Jurassic of Central Russia is described. • The hermit crab is belonged to the family Pylochelidae (Anomura, Paguroidea). • Pylochelids not only lived in empty ammonite shells, but also hunted these mollusks. • The frequency of injuries caused by pylochelids varies in different ammonite taxa. • Analysis of the injuries sheds light on ecological difference of ammonite morphotypes. [ABSTRACT FROM AUTHOR]

Data on content of 90Sr, 137Cs, 239,240Pu and 3H in water of the Tobol–Irtysh part of the Techa–Iset–Tobol–Irtysh–Ob river system (through which the “Mayak” PA radioactive wastes are transported) are presented and discussed. The data were received in 2004–2005 under the ISTC project on radioecological monitoring of the Tobol and Irtysh rivers. Monthly observations of 137Cs, 90Sr and 3H content in water in the area of the Tobol and Irtysh confluence have been conducted starting from May 2004. To obtain information on the investigated river system as a whole, the radioecological survey of the Tobol and Irtysh rivers at the section from the mouth of the Iset River to the confluence with the Ob River was carried out in 2004. It is shown that the impact of “Mayak” PA waste transport by 90Sr is distinctly traced as far as the area of the Irtysh and Ob confluence. [Copyright &y& Elsevier]

Objective: Our aim was to study the mechanisms of hypoxia development at pregnancy associated with cytomegalovirus infection (CMVI)., Methods: 30 parturient women with CMVI relapse at the 25-28 weeks of pregnancy and their newborns were examined. Cytochrome C, Hsp-70, p53, Bcl-2 and caspase-3 in placenta homogenate were found out with serologic methods, the morphology of erythrocytes with cytophotometry, erythrocytes membrane proteins with disc-electrophoresis method, TBA-active products with V.B. Gavrilov's method, superoxide dismutase activity with spectrophotometry, 2.3-diphosphoglyceric acid (2.3 DPG) with I.S. Luganov's method, erythrocytes membrane microviscosity with fluorimethric method, oxyhemoglobin and methemoglobin with Evelyn and Malloy' method, and erythrocytes deformability with M. T. Lutsenko's method., Results: In blood erythrocytes of CMV-seropositive parturient women there was the decrease of cytoskeleton proteins: α- and β-spectrine was 1.14 times less, ankyrin was 1.62 times less, band 4. 1 protein was 1.29 times less; there was 1.87 times increase of antigen-binding glycophorin, 1.37 times growth of TBA-active products and 1.35 times drop of superoxide dismutase activity; the deformability index was 9.5 times less, 2.3 DPG was 1.22 times less and oxyhemoglobin was 1.06 times less. In placenta homogenate Bcl-2 was 1.5 times less, Hsp-70 was 2.5 times more, p53 was 6.1 times more, cytochrome C was 1.76 times more, caspase-3 was 3.86 times more. In umbilical cord blood erythrocytes 2.3 DPG was 1.3 times more and oxyhemoglobin was 1.06 times less., Conclusion: The obtained data proves that CMVI relapse at 25-28 weeks of pregnancy causes the disorder of morphofunctional state of mother's blood erythrocytes and their ability to oxygenation, the development offetoplacental barrier, the decrease offetus oxygen blood supply and the development of intrauterine hypoxia.