Search

The global community is in a perpetual search for alternative energy sources that can effectively supplant fossil fuels and contribute to environmental stewardship [...]

Various types of risks can generally be interconnected, the use of one risk leads to a change in the level of another risk or there is a need to apply additional types of risks. In any economic entity, there are a number of risks that need to be identified or to prevent their appearance to avoid additional losses, with the aim of preventing negative facts in the life of the organization. Transfer ofriskfrom one form to the other is natural and logical feature caused by the ongoing economic, financial, political and social changes and subjectivity of the approaches to risk classification. Economic theory has enough detail investigated the risks and developed a system of safety measures.

We consider the concept, the main challenges and benefits analysis of financial statements, in particular, the balance sheet and the profit and loss statement. The technique of accounting analysis of enterprise modernization of production within the framework of tax planning that does not violate the integrity of the information flow of formation of accounting and reporting of enterprise data, which is based on the idea of structural and logical modeling andformalizing the flow of information through the use of accounting principles and methods and analysis.

The factors affecting the organization of accounting and the characteristic indicators of assessment of foreign economic activity of subjects of the Russian Federation. As well as the technique of calculation of some indicators of assessment offoreign economic activity of the enterprises of the region. Certain difficulties in the implementation of export operations associated with separate VAT. Separate VAT accounting can lead to the taxable and non-taxable operations, or when using different tax rates.

The article is devoted to the issues of the debatable nature of the relationship of economic reality and its accounting interpretation in the system of accounting technology and presentation in reporting forms. Various approaches to understanding the essence of accounting reality from the point of view of accounting methodology construction are considered. In the process of transformation of views and the existing polarization of opinions on the compliance of the accounting interpretation of economic reality that has developed in the company is the professional judgment of the accountant as his mental program acts as a universal coordinator.

Purpose: While patient engagement is becoming more customary in developing health products, its monitoring and evaluation to understand processes and enhance impact are challenging. This article describes a patient engagement monitoring and evaluation (PEME) framework, co-created and tailored to the context of community advisory boards (CABs) for rare diseases in Europe. It can be used to stimulate learning and evaluate impacts of engagement activities. Methods: A participatory approach was used in which data collection and analysis were iterative. The process was based on the principles of interactive learning and action and guided by the PEME framework. Data were collected via document analysis, reflection sessions, a questionnaire, and a workshop. Results: The tailored framework consists of a theory of change model with metrics explaining how CABs can reach their objectives. Of 61 identified metrics, 17 metrics for monitoring the patient engagement process and short-term outcomes were selected, and a “menu” for evaluating long-term impacts was created. Example metrics include “Industry representatives’ understanding of patients’ unmet needs;” “Feeling of trust between stakeholders;” and “Feeling of preparedness.” “Alignment of research programs with patients’ needs” was the highest-ranked metric for long-term impact. Conclusions: Findings suggest that process and short-term outcome metrics could be standardized across CABs, whereas long-term impact metrics may need to be tailored to the collaboration from a proposed menu. Accordingly, we recommend that others adapt and refine the PEME framework as appropriate. The next steps include implementing and testing the evaluation framework to stimulate learning and share impacts.

A problem from a class of unsteady plane potential flows with a free boundary is considered. The entire boundary occupied by the liquid is free, and a zero pressure is maintained. There are neither external nor capillary forces. The motion is driven by inertia. The parameters prescribed at the initial time are the velocity field and the domain occupied by the fluid. The task is to determine these parameters at subsequent time instants. The solution is sought in the form of power series, which are then summed up with the use of the Pade approximation.

Abstract Background In clinical trials for rare diseases, such as Duchenne muscular dystrophy, clinical outcome assessments (COA) used to assess treatment benefit are often generic and may not be sensitive enough to detect change in specific patient populations. Thus, there is a need for disease specific COAs that track meaningful change among individuals. When developing such measures, input from clinicians, caregivers and patients is critical for assessing clinically relevant concepts and ensuring validity of the measure. Method The aim of this study was to develop two Duchenne-specific global impression items for use in clinical trials. The development of the Duchenne Clinical Global Impression of Change (CGI-C) and Caregiver Global Impression of Change (CaGI-C) was informed by findings from concept elicitation (CE) interviews with clinicians, caregivers and individuals with Duchenne. Through cognitive debriefing (CD) interviews, clinicians and caregivers evaluated draft CGI-C and CaGI-C items to ensure relevance and understanding of the items and instructions. Suggestions made during the CD interviews were incorporated into the finalized CGI-C and CaGI-C measures. Results The symptoms most frequently reported by clinicians, caregivers and individuals with Duchenne were muscle weakness, fatigue, cardiac difficulties and pain. Regarding physical functioning, all three populations noted that small changes in functional ability were meaningful, particularly when independence was impacted. Caregivers and clinicians reported that changes in speed, endurance and quality of movement were important, as was improvement in the ability of individuals to keep up with their peers. A change in the ability to complete everyday activities was also significant to families. These results were used to create two global impression of change items and instruction documents for use by clinicians (CGI-C) and caregivers (CaGI-C). Overall, both items were well understood by participants. The descriptions and examples developed from the CE interviews were reported to be relevant and appropriate for illustrating different levels of meaningful change in patients with Duchenne. Modifications were made based on caregiver and clinician CD feedback . Conclusions As part of a holistic measurement strategy, such COA can be incorporated into the clinical trial setting to assess global changes in relevant symptoms and functional impacts associated with Duchenne.

A moderately thermophilic Gram-positive chemo-organotrophic bacterium, strain SP2, was isolated by serial dilutions with crotonate and yeast extract as substrates from a butyrate-degrading methanogenic enrichment obtained from thermophilically digested sludge of the Kuryanoskaya wastewater treatment plant (Moscow, Russia). Cells of strain SP2 are spore-forming rods, sometimes occurring in short chains. The bacterium is an obligate anaerobe that grows at temperatures from 20 to 70 °C (55–60 °C optimum) within a pH range of 3.5–8 (7.5 optimum) and with NaCl concentrations of up to 2.5%. The strain utilized yeast extract and simple sugars as carbon and energy sources. Thiosulfate was used as an electron acceptor when grown on sucrose, resulting in the formation of hydrogen sulfide and the accumulation of elemental sulfur globules inside the cells. Strain SP2 is phylogenetically related to Biomaibacter acetigenes strain SK-G1T as revealed by comparison with the 16S rRNA gene (99.9% identity) and genome (ANI 99%, dDDH 90%) of both strains. It is interesting that strain SP2 was capable of syntrophic conversion of glycerol and lactate when co-cultivated with hydrogenotrophic methanogen, which was not previously shown for the SK-G1T type of strain. The isolation and in-depth study of new facultatively syntrophic microorganisms is important for wastewater treatment ecotechnologies due to their ability to switch to an alternative source of carbon and energy and therefore greater resistance to changing environmental conditions in bioreactors.

Magnetorheological processing was applied to polish the working surfaces of single-crystal ZnGeP2, in which a non-aqueous liquid with the magnetic particles of carbonyl iron with the addition of nanodiamonds was used. Samples of a single-crystal ZnGeP2 with an Angstrom level of surface roughness were received. The use of magnetorheological polish allowed the more accurate characterization of the possible structural defects that emerged on the surface of a single crystal and had a size of ~0.5–1.5 μm. The laser-induced damage threshold (LIDT) value at the indicated orders of magnitude of the surface roughness parameters was determined not by the quality of polishing, but by the number of point depressions caused by the physical limitations of the structural configuration of the crystal volume. These results are in good agreement with the assumption made about a significant effect of the concentration of dislocations in a ZnGeP2 crystal on LIDT.

In this work, the effect of the defect structure and the parameters of antireflection interference coatings based on alternating layers of Nb2O5/Al2O3 and Nb2O5/SiO2 layers on the laser-induced damage threshold of ZGP crystals under the action of Ho:YAG laser radiation at a wavelength of 2.097 μm was determined. Coating deposition was carried out using the ion-beam sputtering method. The laser-induced damage threshold of the sample with a coating based on alternating layers Nb2O5 and SiO2 was W0d = 1.8 J/cm2. The laser-induced damage threshold of the coated sample based on alternating layers of Nb2O5 and Al2O3 was W0d = 2.35 J/cm2. It has been found that the presence of silicon conglomerates in an interference antireflection coating leads to a decrease in the laser-induced damage threshold of a nonlinear crystal due to local mechanical stresses and the scattering of incident laser radiation.

BACKGROUND: Mitochondria are central to the metabolism of cells and participate in many regulatory and signaling events. They are looked upon as dynamic tubular networks. We showed recently that the Carboxy-Terminal Modulator Protein (CTMP) is a mitochondrial protein that may be released into the cytosol under apoptotic conditions. METHODOLOGY/PRINCIPAL FINDINGS: Here we report an unexpected function of CTMP in mitochondrial homeostasis. In this study, both full length CTMP, and a CTMP mutant refractory to N-terminal cleavage and leading to an immature protein promote clustering of spherical mitochondria, suggesting a role for CTMP in the fission process. Indeed, cellular depletion of CTMP led to accumulation of swollen and interconnected mitochondria, without affecting the mitochondrial fusion process. Importantly, in vivo results support the relevance of these findings, as mitochondria from livers of adult CTMP knockout mice had a similar phenotype to cells depleted of CTMP. CONCLUSIONS/SIGNIFICANCE: Together, these results lead us to propose that CTMP has a major function in mitochondrial dynamics and could be involved in the regulation of mitochondrial functions.