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Аim: to evaluate metabolic risk factors and their impact on quality of life in patients with pancreatic cancer (PC) and in patients with acute or exacerbated chronic pancreatitis.Materials and methods. Forty-five patients with PC (group 1) and 141 patients with acute pancreatitis or exacerbated chronic pancreatitis (group 2) in an observational multicenter clinical cross-sectional uncontrolled study were examined. Clinical, laboratory and instrumental examination of patients and assessment of risk factors (lipid profile, blood plasma glucose, obesity, arterial hypertension) were carried out in accordance with clinical recommendations. Patients completed the SF-36 questionnaire once to assess quality of life at hospital admission before treatment.Results. In group 1, indicators of total cholesterol (TC), low-density lipoprotein cholesterol (LDL-C), high-density lipoprotein cholesterol (HDL-C) in blood serum (3.7 ± 0.2; 2.2 ± 0.2 and 0.8 ± 0.1 mmol/L) were lower than in group 2 (5.1 ± 0.1; 3.1 ± 0.1 and 1.2 ± 0.1 mmol/L; p < 0.05). Arterial hypertension was more common in group 1 (55.6 %) than in group 2 (34.8 %; p = 0.013). The presence of arterial hypertension increases the chance of having PC by 2.7 times (p < 0.05). Body mass index parameters, including obesity, as well as parameters of triglycerides, and fasting plasma glucose, did not differ between the groups. Logistic regression analysis revealed a direct relationship with PC HDL hypocholesterolemia (Exp B = 4.976; p < 0.001) and arterial hypertension (Exp B = 2.742; p = 0.027) and an inverse relationship — with hypercholesterolemia (Exp B = 0.204; p = 0.002). The chance of having PC was not associated with age, fasting plasma glucose ³ 7.0 mmol/L, obesity. Quality of life indicators were higher in group 1 than in group 2 on four SF-36 scales: bodily pain (68.1 ± 5.1 and 36.8 ± 2.0; p < 0.001), general health (51.1 ± 2.5 and 38.0 ± 1.7 points; p < 0.001), social functioning (74.7 ± 3.0 and 64.5 ± 2.2 points; p = 0.007), role emotional functioning (28.2 ± 5.2 and 12.5 ± 3.1 points; p = 0.007) and in the general domain “physical component of health” (40.2 ± 1.0 and 33.6 ± 0.8 points; p < 0.001). In group 1 with HDL hypocholesterolemia compared with its absence, the indicators of role emotional functioning (22.2 ± 5.1 and 51.9 ± 13.7 points; p = 0.020) were lower, with arterial hypertension compared with its absence — role physical functioning (5.0 ± 4.0 and 25.5 ± 7.5 points; p = 0.036) and role emotional functioning (16.0 ± 5.1 and 43.3 ± 8.8 points; p = 0.007) were lower.Conclusions. In patients with PC arterial hypertension was more common and the levels of total cholesterol, LDL-C and HDL-C were lower than in patients with acute or exacerbated chronic pancreatitis. The chance of having PC is directly associated with HDL hypocholesterolemia, with arterial hypertension, inversely — with hypercholesterolemia, and is not associated with age, fasting plasma glucose ³ 7 mmol/L, or obesity. In patients with PC, quality of life indicators were higher on four SF-36 scales and on the general domain “physical component of health” than in the group with acute or exacerbated chronic pancreatitis. In patients with PC metabolic factors significantly worsened self-assessment of quality of life in terms of role functioning; in patients with acute or exacerbated chronic pancreatitis there was no such association.

Nowadays, companies traditionally use economic capital and follow the interests of profit-making by shareholders or financial structures. However, recently there has been a tendency to analyze non-financial factors affecting equity. Multicapitalism is a doctrine that studies the impact of social, environmental, and economic indicators on equity. The subject of the study is the Chinese oil and gas companies’ sustainable growth. The paper’s purpose is to consider the interdependence of non-financial indicators with the Higgins Sustainable Growth Rate (SGR) and the Ivashkovskaya Sustainable Growth Index (SGI). The primary task is to solve the problems faced by China oil and gas companies regarding the introduction of non-financial reporting. The methodological basis of the study is a regression analysis of the influence of non-financial factors on sustainable growth indices. The authors analyze the impact of non-financial factors EROI, PRP, ES, ROEenv, ROL, ROEsr on the China oil and gas companies’ SGR and SGI. It is shown that non-financial indicators show a stronger correlation with SGR than SGI. The study’s main conclusion is that there is a significant positive correlation between individual non-financial indicators and sustainable growth indices. The practical application of the obtained research results is seen in the development of non-financial reporting of oil and gas companies in China by including indicators EROI, PRP, ES, ROEenv, ROL, ROEsr to assess the work of sustainable growth of the enterprise.

BACKGROUND: «The vicious circle» of associations of diabetes mellitus (DM) with pancreatic pathology, when pancreatic diseases can initiate DM, and type 2 DM — cause functional and organic pancreatic pathology, determines the search for possible associations. Some studies have established a relationship between TNF or TP53 polymorphisms with DM or with pancreatic diseases.AIMS: to determine and compare fasting plasma glucose and the frequency of hyperglycemia in patients with acute pancreatitis (APp), chronic pancreatitis (CPp), pancreatic cancer (PCp) depending on gender, etiology or stage of the disease, polymorphism -308G/A TNF gene in all patients, and polymorphism 72Arg/Pro gene TP53 in PCp..MATERIALS AND METHODS: At the observational multicenter clinical cross-sectional uncontrolled case-study 44 APp, 97 CPp and 45 PCp were examined; the groups were comparable by sex/age. Informed consent form for participate in the study was obtained from all patients. The main outcome of the study: frequency of hyperglycemia in APp, CPp, PCp, considering the polymorphism TNF and TP53 genes. RESULTS: The lowest age-standardized fasting plasma glucose (FPG) was found in CPp (6,2±0,2 mmol/l) than in APp (6,7±0,2 mmol/l, p=0,041). In PCp (6,6±0,2 mmol/l), the average levels of FPG did not differ substantially when compared with APp (p=0,749) or CPp (p=0,092). In APp, the norm of GP was detected less frequently (31,8%) than in CPp (54,6%, χ2 =6,3, p=0,012), and the frequency of the norm of GP in PCp (48,9%) did not differ with that in APp or CPp. The frequency of FPG≥6,10,05. In PCp genotypes Arg/Arg, Arg/Pro, Pro/Pro polymorphism gene 72Arg/Pro TP53 in 2,4, 35,7, 61,9% of cases. No associations of GP≥7,0 mmol/l with TNF polymorphism in APp, CPp, PCp and with TP53 polymorphism in PCp were obtained.CONCLUSIONS: The frequency of FGP≥7,0 mmol/l did not differ for various pancreatic disease and was not associated with the risk of pancreatic necrosis and “defined” CP. The -308G/A polymorphism TNF gene did not differ in APp, CPp or PCp and was not associated with impaired carbohydrate metabolism. The 72Arg/Pro polymorphism TP53 gene in PCp was not associated with impaired carbohydrate metabolism.

This article continues a series of publications on the issues of accounting, analysis and assessment of the corporate social responsibility in a rapidly changing environment when society and business face new challenges. The authors provide methodological solutions to the problem of studying the social responsibility of Russian public companies based on the analysis of data disclosed in their financial and non-financial statements. The research uses abduction methods; logical analysis; logical content analysis of financial and non-financial reporting standards in terms of requirements for disclosure of social aspects; expert analysis of social reporting of Russian companies; linguistic analysis in order to identify the practice of using certain terms and concepts in the financial and non-financial reporting. The analysis of corporate reporting standards made it possible to propose a new model for analyzing disclosures in the field of corporate social responsibility. The authors reveal the most important issues of the corporate social responsibility by assessing the trends in the social sphere, identifying opportunities and threats for its further development connected with the evolution of society, economy and ecology, ongoing digitalization processes. Procedures of researching business social responsibility are developed and fully described. The documentary base of the research includes International Financial Reporting Standards, Sustainable Development Reporting Standards, Basic Performance Indicators of the Russian Union of Industrialists and Entrepreneurs (RSPP) as well as financial and non-financial reports of Russian companies operating in production industries. The results of the research are the proposals to apply the multi-stage approach, which makes it possible to assess the social responsibility of certain economic entities through the prism of global tasks the country and the world community face with. The analysis of the complex problems of business and civilization allows us to identify five top problems in the light of which the social responsibility of large companies should be assessed, as well as to build a logical connection between these top problems and the key topics of disclosures in corporate reports.

The article analyzes the social responsibility of business and the quality of its reflection in corporate reporting. The purpose of the study is to develop methodological solutions for conducting an up-to-date study of the social responsibility of Russian large businesses, based on the information contained in their financial and non-financial statements. The study uses the methods of abduction, meaningful analysis of the current state of the social sphere; logical analysis of research made by scientists and interested organizations in the field of social sphere and business social responsibility, which were assessed on the basis of the social reporting study; logical content analysis of financial and non-financial reporting standards in terms of requirements for disclosure of social aspects; expert analysis of social reporting of Russian companies in various industries, linguistic analysis to analyze the use of certain terms and concepts in financial and non-financial reporting of companies. The information base of the study includes the International Financial Reporting Standards, Sustainable Development Reporting Standards, Basic Performance Indicators of the Russian Union of Industrialists and Entrepreneurs (RSPP); financial and non-financial reporting of companies in the material production industries. As a result of the study, the methodological solutions for the analysis and assessment of the Russian economic entities` social responsibility were substantiated and proposed. On the basis of the analysis of trends in the social sphere along with the identified opportunities and threats for its further development caused by the evolution of digitalization, economy and ecology, a block of the most important problems was formed. Participation in the solution of such problems characterizes the social responsibility of business. The paper proposes certain stages of researching the social responsibility of business. With this article, the authors open a series of publications that will comprehensively and systematically study the problems of accounting, analysis and assessment of the economic entities` social responsibility in a rapidly changing environment and emerging new challenges for society and business, including the development of a research methodology, assessment of the composition, completeness and quality of the information base, taking into account industry-specific features of the studied objects, and analytical methods and procedures.

The subject of the research is the assessment of Investment decision-making efficiency considering the sustainable development requirements. The article aims to identify the relationship between environmental, social and governance (ESG) performance and market returns for investors and the reasons for it. The relevance of the paper is determined by the need to develop research in the field of ESG integration and evaluation of the portfolio investment effectiveness in the context of responsible investment practices popularity. Scientific novelty: the study develops the theory of ESG integration and allows the authors to conclude that ESG commitment is a driver of market profitability for investors. The authors apply methods such as theoretical analysis of scientific publications (analysis, synthesis, generalisation) and quantitative methods, including statistical data analysis, regression analysis, financial modelling. The research base is scientific works of domestic and foreign authors, analytical reports of rating agencies, ESG funds, historical stock market data on companies analysed in the course of this study. All the information used in this study is publicly available or provided by the Bloomberg database. In the course of the study, authors form model portfolios of ESG-oriented and ESG-neutral companies shares and perform a comparative analysis of their fundamental indicators and financial returns. The authors conclude that the portfolio of ESG-oriented companies demonstrates profitability no lower than the portfolio of ESG-neutral companies, considering the risks. At the same time, the values of the fundamental indicators of ESG-oriented companies are inferior to the values of ESG-neutral companies. The relationship between the degree of a company’s ESG compliance and its investment attractiveness is due, among other things, to non-financial value drivers. The authors recommend integrating ESG into the analysis of investment portfolios, significant for the development of investment strategies.

The prevalence of metabolic syndrome (MS), non-alcoholic fatty liver disease (NAFLD) and non-alcoholic fatty pancreatic disease (NAFPD) is 1/4–1/3 of the planet population. It has been proven that the main links in their pathogenesis are disorders of lipid and carbohydrate metabolism. A high comorbidity of NAFLD and NAFPD was shown: in 67,9 % of patients with NAFPD, fatty liver was revealed, and in 96,8 % of patients with NAFLD, pancreatic steatosis was diagnosed. The prevalence of MC among NAFPD patients is 59,2–76,9 %. A meta-analysis revealed that NAFPD is associated with an increased risk of MS (relative risk (RR) = 2,25; 95 % CI 2,00–2,53; p < 0,0001), arterial hypertension (RR = 1,43; 95 % CI 1,08–1,90; p = 0,013), NAFLD (RR = 2,49; 95 % CI 2,06–3,02; p < 0,0001), diabetes mellitus 2 type (RR = 1,99; 95 % CI 1,18–3,35; p = 0,01), and obesity (RR = 1,91; 95 % CI 1,67–2,19; p < 0,0001). Concomitant MS negatively affects the clinical course of acute and chronic pancreatitis, for example, moderately severe acute pancreatitis is observed 3 times more often with MS than without MS, partly due to that I, IV and V types of hyperlipidemia are associated with acute pancreatitis. Dyslipidemia in NAFLD occurs in 60–70 % of cases and is characterized by hypertriglyceridemia, elevated level of free fatty acids and low density lipoprotein cholesterol, decreased content of high density lipoprotein cholesterol. Therefore, strategies aimed at the primary prevention of dyslipidemia can help reduce morbidity and mortality in liver and pancreatic pathology associated with MS.

The article is devoted to the harmonization of financial and non-financial reporting of the organization and the development of a strategy in the field of climate risks. In the first part of the article the main attention is paid to the analysis of the impact of these risks on the indicators of financial statements, the requirements for the disclosure of information, the relevance of reflecting the impact of climate change on the business, financial performance and the strategy. The second part formulates the recommendations for developing a strategy of harmonizing financial and non-financial reporting in the field of climate risks and for preparing disclosures regarding the interdependence of climate change impact and the company’s activities. The study is intended for government agencies of the Russian Federation, professional international organizations involved in the development of financial and non-financial reporting standards, interested users, as well as economic entities that develop internal accounting and reporting standards.

The paper substantiates the need to harmonize the financial and non-financial statements of the company and to develop the corrspodig strategy in climate risks. The study assesses the impact of climate change risks on financial reporting indicators and formulates requirements for disclosing information in financial and non-financial statements. There a demand for such disclosures by investors is emphasized, as well as other interested parties, and the relevance of expanding and reorienting their contents from the task of describing the company’s environmental impact to the task of reflecting the climate impact on the company, its financial performance and strategy. The paper presents the results of a comparative analysis of the international standards` conceptual foundations for financial and non-financial reporting and shows their mutual consistency. Based on a comparative analysis of the international standards conceptual foundations, their mutual consistency has been proved, as well as there have been revealed accounting problems and disclosing information on climate risks in financial and corporate reporting. The results of the study (based on methods of logical analysis, abstraction, analogies, groupings, comparative analysis) are the key provisions formulated for developing a strategy for harmonizing financial and non-financial reporting, including climate risks. Also, there are shown recommendations for the preparation of disclosures regarding the interdependence of climate change and the results achieved with the development prospects of the company. The study may be of interest to Government bodies of the Russian Federation, relevant international organizations in the formation of standards for financial and nonfinancial reporting, interested users, as well as economic entities in the development of internal accounting and reporting standards.

Introduction. Today, one of the main requirements of the Federal State Educational Standard of Preschool Education is to ensure the speech development in children, which means mastering them of free, coherent dialogue and monologic speech skills as a means of communication with adults and peers. The indicators of successful speech development are skills to build different types of coherent statements. This requirement fully applies to children with minor speech delays. However, in modern speech therapy, the development of coherent speech is made dependent on the elimination of the shortcomings of unformed language structures and involves the use of reproductive techniques, including mainly constant repetitions of speech patterns. Children are simply asked to copy stereotypical schemes when making their own statements, but the attention is not paid to the process of formulating rules and peculiarities of description texts, the understanding of which is very important to be prepared for school. Thus, it is significantly important to revise well-established techniques to learn oral monologue speech when teaching children with serious speech disorders.The aim of the present article is to discuss the conditions for effective development of coherent descriptive speech in preschool children with speech underdevelopment problems.Methodology and research methods. The methodological framework of the research is based on the theory of speech activity and the theory of developmental education, as well as the systematic analysis of the peculiarities of verbal communication skills in children and modern ideas of correctional pedagogy about the structure of speech defects. In the course of the research, empirical research methods and a pedagogical experiment were employed.Results and scientific novelty. Children aged 5–6 years old (n = 60) with the logopedic report “general underdevelopment of speech of the 3 rd –4 th levels” took part in the experimental research. It was proved that it is necessary to teach preschool children with speech disorders not only to speak by analogy and model structures, but also to formulate detailed meaningful descriptive statements. The entry test demonstrated that most respondents have insufficient formation of coherent descriptive speech: 40% – medium level, 38% – low level. More than half of preschool children in the experimental group (53,6%) improved their results through the targeted and comprehensive correctional work, in the course of which they learned practical description skills. While working on description skills, children learned how to highlight and compare essential features of a subject, to combine individual phrases into a consistent message. The priority areas were identified in each speech task to ensure the greatest impact of its performance. The conducted classes influenced not only speech, but also cognitive development of children. Also, the classes stimulated children’s speech and thought activities, contributed to the activation of visual, auditory and tactile perception, memory, attention and observation.Practical significance. The research materials provide a new direction to determine the technologies for the development of coherent speech in children of senior preschool age with speech underdevelopment.

Aim. To determine the prevalence of hypertension (HTN) in patients with acute pancreatitis (AP), chronic pancreatitis (CP), pancreatic cancer (PC) and establish associations of HTN with other risk factors (obesity, dyslipidemia (DLP), plasma glucose ≥7,0 mmol/l, smoking, alcohol consumption).Material and methods. This observational multicenter clinical cross-sectional uncontrolled study included 44 patients with AP, 97 patients with CP and 45 patients with PC. The groups were comparable by sex and age. The HTN was diagnosed according to the criteria of Russian Society of Cardiology (2020).Results. HTN was much more common in patients with PC (55,6%) than in patients with AP (25,0%) (χ 2 =8,6, p=0,003). In patients with CP, the prevalence of HTN (39,2%) did not differ from those with AP or PC. Among patients with AP and HTN, higher levels of triglycerides (TG) (U=88,0, p=0,010) and glucose (U=89,5, p=0,011) than in non-HTN patients with AP were determined. In HTN patients with CP, glucose ≥7,0 mmol/l was recorded 3 times more often than in non-HTN patients with CP (χ 2 =16,2, p=0,000). In patients with PC and HTN, a higher mean body mass index (BMI) (F=7,8, p=0,008) and less common normal body weight than in non-HTN patients with PC (28,0 and 65,0%, χ 2 =6,2, p=0,013) was revealed. In patients with CP, increased glucose levels by 1 mmol/l (Exp (B)=1,933, 95% confidence interval (CI) 1,350-2,767, p=0,000) or BMI by 1 kg/m2 (Exp (B)=1,224, 95% CI 1,085-1,380, p=0,001) raised the probability of HTN; in patients with PC, increased BMI by 1 kg/ m2 (Exp (B)=1,394, 95% CI 1,057-1,840, p=0,019) or age by 1 year (Exp (B)=1,251, 95% CI 1,052-1,489, p=0,011) raised the probability of HTN.Conclusion. HTN was more often observed in patients with PC than in those with AP. In patients with CP, the prevalence of HTN did not differ from those with AP or PC. HTN was a cofactor to other metabolic risk factors (glucose ≥7,0 mmol/l, obesity) in patients with AP or CP; behavioral risk factors, on the contrary, were less common in HTN patients with AP or CP. In patients with CP, there was a direct association of HTN with glucose levels or BMI, and in patients with PC — HTN with BMI or age.

In recent decades, worldwide active development of non-financial reporting is underway, its legislative regulation and standardization are being formed. In Russia, the Concept of the Public Non-Financial Reporting Development was approved by the Government of the Russian Federation. Realization of the tasks set in the Concept requires an active communication between all stakeholders.By now, in Russia there is a group of the companies-leaders in the field of making reports on sustainable development. However, most Russian companies still need to master the principles, methods and techniques for preparing such reports. This article is primarily addressed to those organizations that are currently in the process of collecting information and understanding the tasks to address in the first place.The article is based on the result of analyzing the requirements and recommendations of the most widely used standards on sustainable development reporting (GRI — Global Reporting Initiative), integrated reporting (IR — Integrating Reporting), and US standards for sustainable development reporting (Sustainability Accounting Standards Board Standards or SASB Standards). Public non-fi reports registered on the website of the Russian Union of Industrialists and Entrepreneurs (RSPP) form the empirical basis for the analysis.The paper proposes a sequence of procedures and actions to prepare a corporate report on sustainable development and provides recommendations for the implementation of each stage. It is recommended to consider the process of preparing such a report as an investment project, to which a standard technique of project management and network planning can be applied. It is shown that investments in the development of a report on sustainable development should bring returns and solve various strategic tasks, such as promotion of the organization brand and reputational risk management through interaction with interested parties. The availability of quality information on sustainable development for interested users is becoming an important factor affecting business decisions, such as choosing supplier in procurement, and can be considered as a potential competitive advantage. This leads to the fact that sustainable development reporting is increasingly becoming a strategic tool for managing the value creation process and implementing corporate communications.

In pancreatic cancer (PC) proved the role of obesity not only as a PC risk factor, but also as a factor associated with reduced survival in PC in adulthood. In PC is marked by increased lipogenesis: an increased need of cancer cells in the fatty acid (FA) is implemented not only by increasing lipogenesis de novo, but also by the exogenous FA assimilation, although several meta-analyses have not confirmed the importance of dietary fat in increasing the PC risk. Metabolic reprogramming of cancer cells is aimed at ensuring the rapid proliferation of tumor cells: the transition to aerobic glycolysis, increased expression of enzymes involved in the FA formation (citrate-synthase, ATP-citrate lyase and FA synthase - FASN), due to a mutation of the gene TP53 . As therapeutic agents in PC offer to inhibit FASN, and also impact prenylation and post-prenylation of oncogenes, in particular, KRAS , known as drugs, given the pleiotropic effect of atorvastatin and newly synthesized inhibitor farnesyltransferase R115777.

The results of studies of characteristics of acousto-optics spectrum analyzers of radiation in the optical and radio ranges based on the use of Bragg resonances of the first and second orders are showed. The characteristics of acoustooptics devices using the first and second diffraction orders are showed to depend differently on the parameters of acoustooptics interaction because the selection of optical and radio signals is based on different principles of acousto-optics interaction.