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The term “financial information” is being actively introduced into all spheres of the economy as a key resource for supporting managerial decision-making at the micro and macro levels. However, it happens that this definition is treated ambiguously, haphazardly, which makes it difficult to apply new scientific knowledge in the regulatory and legal field and in practice. The purpose of the study is to identify the concept of “financial information” for its relevant use in rulemaking and science, as well as to determine the verification features of this type of information generated by economic entities in order to ensure reasonable user confidence in its quality. On the basis of comparative legal and abstract-logical methods, analysis of Russian and international accounting and auditing standards and recommendations, as well as best practices of their application, the key features of financial information are identified, including the form of presentation, relevance to users, compliance with the chosen concept, responsibility for the formation and release. The main characteristics of financial information prepared on the basis of the concepts of its reliable presentation, compliance and special purpose are formulated; its key feature is identified — a time criterion that makes the quality of financial information dependent on the order of its receipt (education), the dates of approval and access to it by the user. It is established that one of the main reasons for the high risk of irrelevant use of financial information in time are events after the reporting date. To determine the directions of risk management, the author’s classification of these events has been developed depending on the probability of a negative forecast. Recommendations on maintaining proper qualitative characteristics of financial information by means of control are given. The practical significance of the study is to increase the objectivity of decision-making on the quality of financial information for both direct use and during internal and external control.

Abstract Electrochemical reduction of carbon dioxide (CO2) into sustainable fuels and base chemicals requires precise control over and understanding of activity, selectivity and stability descriptors of the electrocatalyst under operation. Identification of the active phase under working conditions, but also deactivation factors after prolonged operation, are of the utmost importance to further improve electrocatalysts for electrochemical CO2 conversion. Here, we present a multiscale in situ investigation of activation and deactivation pathways of oxide-derived copper electrocatalysts under CO2 reduction conditions. Using well-defined Cu2O octahedra and cubes, in situ X-ray scattering experiments track morphological changes at small scattering angles and phase transformations at wide angles, with millisecond to second time resolution and ensemble-scale statistics. We find that undercoordinated active sites promote CO2 reduction products directly after Cu2O to Cu activation, whereas less active planar surface sites evolve over time. These multiscale insights highlight the dynamic and intimate relationship between electrocatalyst structure, surface-adsorbed molecules, and catalytic performance, and our in situ X-ray scattering methodology serves as an additional tool to elucidate the factors that govern electrocatalyst (de)stabilization.

With tight deadlines for designing and mastering the production of structurally complex products, the production of prototypes occupies a special place in their life cycle. On the one hand, this process crowns the design development, and on the other hand, it precedes the technological preparation of the main production. Despite the importance of the issues of developing a scientifically based model of technological preparation for the production of prototypes, they have not yet been adequately reflected in scientific research. This is partly due to ethical considerations, since in the field of information technology a developer, in some cases, cannot disclose the results of his research until a certain time. The purpose of the study was to develop an interface for an automated system for the technological preparation of the production of prototypes of structurally complex products, carried out to simplify the interaction of the technologist-designer with the system. During the research, an interface for an auto[1]mated system for structural analysis of prototypes of structurally complex products and a system for automated design of technological processes for manufacturing prototypes of structurally complex products were developed.

The aim of the study is to develop a mathematical model for the synthesis of technological operations in the structure of algorithms for a system of automated design of technological processes. When solving the problem of synthesis of technological operations in the structure of algorithms of the automated design system of technological processes for manufacturing prototypes of structurally complex products, the following algorithms are used: solving the direct choice problem; formation of a set of possible alternatives; checking possible alternatives for admissibility; formation of a set of acceptable alternatives; determining the set of desired typical technological solutions and optimizing the choice of solutions. A block diagram of the system of algorithms for the process of synthesis of technological operations, based on a combination of individual and standard technological solutions in the design of technological processes for the experimental production of prototypes of structurally complex products, has been obtained.

Automation of technological design in the implementation of course and diploma projects sets the task of creating and introducing into the higher educational process the necessary systems capable of working with large amounts of information stored in structured databases. This task becomes much more difficult when developing course and diploma projects during a pandemic. The difficulty lies in the fact that one have to work not in the local network of the university but support remote work with students who are at their place of residence via the Internet using client-server technology. At the same time, the mode of authorization of each user and reliable storage of intermediate and final design results should be supported. Experience of using the T-FLEX system:the Technology integrated into the T-FLEX DOC’s electronic document management system is considered on the example of designing a technological process for machining a specific part. The stages of technological design are consistently described.

Objectives. The purpose of the study of information support for computer-aided process planning system of prototypes of structurally complex products is to formalize the adoption of technological decisions using interconnected databases.Methods. The method of decomposition of technology design processes was used in the work.Results. In the study of information support for computer-aided process planning system of prototypes of structurally complex products, the problem of determining the structure of information support was solved, the sequence of using information support at various stages of system implementation was determined and universal scheme for the formation of operational description of the technological process was developed.Conclusion. The use of the results of the study in the creation of computer-aided process planning system for prototypes of structurally complex products could increase the productivity of technological design in 7.8 times.

The modern stage of development of CAD-systems is characterized by a significant expansion of the scope of their use. An interesting direction for improving CAD systems is their integration with CAM systems. One of the main tasks solved by CAM systems is the development of control programs for CNC machines. Many software developers for automation of design and technological preparation of production have already equipped their systems with appropriate modules. These circumstances pose an urgent task for higher educational institutions to introduce the study of integrated CAD/CAM systems into the educational process of training design engineers. In this case, the emphasis should be placed on the practical mastery of the skills of developing control programs using a 3D-model of the manufactured part. The stages of preparation for the implementation of the system are described, starting with the analysis of the market of necessary software products and ending with the adaptation of the licensed system to the conditions of use in the educational process of the university. A link is given to the description of the methodology used in the assessment of automated systems at the stage preceding the tender for their purchase. It is emphasized that the study of the possibility of using a CAD/CAM system in the preparation of design engineers was carried out by students during the course and diploma projects in the discipline “Automated systems for technological preparation of production”. The methodology for designing control programs used by students is given, and the results obtained are assessed.

The article presents a clinical example of a case of accidental diagnosis of human immunodeficiency virus in a child at the age of 1 year 10 months with an abscess in the parotid region on the left and the newly diagnosed lymphoproliferative syndrome. The expression of lymphoproliferative syndrome did not correspond to the clinical picture of the underlying disease, therefore differential diagnosis was made between such diseases as histiocytosis, haemoblastosis, primary immunodeficiency disorders, salmonellosis, yersiniosis, tuberculosis. As a result, a human immunodeficiency virus was diagnosed in a child of young age who does not have an apparently burdened history. As a result, the child was timely sent to a specialized hospital for in-depth examination and treatment.

Significant advances in the implementation of information technology in the educational process cannot occur on their own. Success in this area is ensured by many years of hard work aimed at a gradual transition from the use of traditional teaching methods to automated ones. This transition on the example of implementing a computeraided design of technological processes is considered. The stages of the formation of this activity are described, starting with systems based on SM EVM (СМ ЭВМ, abbreviation of Система Малых ЭВМ – literally System of Mini Computers. It was the general name for several types of Soviet minicomputers produced in the 1970s and 1980s) operating under the control of a real-time operating system, and ending with electronic complexes for information support of design and technological design based on PDM systems.

The article presents the examination of three generations of a family with diagnosed left ventricular noncompaction (LVNC) and various phenotypic manifestations of the disease (isolated, hypertrophic and dilated type of LVNC). As a result of a molecular genetics tests, a previously undescribed single nucleotide deletion in the PRDM16 gene was revealed in all family members with the LVNC phenotype, leading to a frameshift mutation in exon 9 and the formation of a premature termination codon. This gene encodes a transcription factor responsible for after-birth suppressing the expression of genes involved in prenatal and postnatal development. Despite the presence of previous studies showing the relationship of the PRDM16 gene with LVNC development, currently there are insufficient data to prove the pathogenicity of the identified variant. However, the segregation of the symptomatic variant in three generations supports the association of the identified variant with LVNC. With the accumulation of information about changes in PRDM16 in patients with cardiomyopathies, it is possible to change the status of this gene and clarify its contribution to primary heart diseases.

In the article the power supply system of the electric drive of a woodworking line is considered. A special feature of the electric drive is the method of connecting the autonomous inverters to the direct current source through a common link of a constant voltage. The result of using the power supply system is the saving of electricity by eliminating braking resistors from the circuit and normalizing the thermal regime in the electronic control system. The results of a study of physical processes obtained in the process of simulation modeling are presented.

The results of many years of research in the field of formalizing the task of selecting automated systems for various areas of design and office activities are given. The purpose of the study is the development of methods for qualitative and quantitative evaluation when choosing an automated system, taking into accounts the operating conditions and customer requirements. Qualitative assessment is based on the theory of choice and decision making, which examines the mathematical models of this type of activity. In view of the fact that in the problem under consideration, many alternatives, which are automated systems, are known, it can be related to the choice problem. The peculiarity of this approach is that it does not require a complete restoration of the principle of optimality, but allows us to confine ourselves to information sufficient to identify the optimal variant. The quantitative assessment is based on the determination of the projected annual economic effect from the introduction of an automated system. The described technique can be used by enterprises and organizations in the evaluation of automated systems at the stage preceding the tender for their purchase.