4 research outputs found
Development of management accounting functions in the corporate governance system
No full textProblematic issues of the development of theory of management accounting in context of improving corporate governance and increasing requirements from various stakeholders to its information support are increasingly becoming the object of research by domestic and foreign scientists. The purpose of this study is to identify the trends in the development of management accounting in the conditions of digitalization of the economy, and the transformation of business processes under the influence of changes in business environment as well as justification and substantiation of the new functions of management accounting in connection with the changing requirements of corporate governance and the need to improve its information support. To achieve this goal, the methods of synthesis and analysis, abstraction, deduction and induction, comparison and systematization were used, as well as a critical analysis of existing views on the essence of management accounting, its functions and possible development scenarios, taking into account transformations in accounting science and practice observed in the third decade of the XXI century. In the process of work the results of own researches conducted and received within the framework of the scientific school of the Financial University “Accounting-analytical and control processes of economic subjects of information society” and in the course of practical activity of the authors were used. Based on the analysis of literary sources, the requirements of national and international standards in the field of both accounting and financial reporting and in sustainable development, current accounting practices and corporate governance practices, new management accounting functions have been identified and justified, the implementation of which is aimed at the formation and presentation of better quality data and information as part of corporate reporting with predictive value. The results obtained can be used by economic entities in optimizing accounting and control processes and developing internal regulations on management accounting, as well as by accounting regulatory entities and professional organizations in developing recommendations in the field of management accounting for various economic entities
Change addession s. Aureus as a factor of recovery regenerative activity at the hearing purulent wounds
No full textНорма отображения тонкой кишки при компьютерной томографии
No full textPurpose of the study. Determination of normal thickness and contrast of the wall of the small bowel (SB) depending on the phase of digestion on computed tomography (CT).Material and methods. We examined 358 patients aged 20 to 88 years. According to the results of the survey, patients are divided into two groups. The main group consisted of patients examined on an empty stomach (n = 329), and an additional group consisted of patients examined after eating (n = 29). A CT scan of the abdomen was performed with a cut-off thickness of not more than 2 mm and a bolus contrast enhancement (CE) with a nonionic contrast medium. The results of measurements of the wall thickness of the SB and the intensity of its contrast were subjected to grouping and statistical processing.Results and discussion. According to the results of our study, the average value of the wall thickness of the SB is normally 3.1 ± 1.2 mm, with a tendency to decrease this indicator in the distal direction. The regularities of changes in the thickness and intensity of contrasting of the wall of the SB in the norm depending on the age and the last meal were determined. With increasing age, diffuse thinning of the SB wall occurs. Normally, after eating, there is a thickening of the SB wall to 4.6 ± 1.8 mm and an increase in the intensity of contrast, mediated by an increase in blood supply, with a density gradient of + 10%. After CE, the proximal sections of the SB are contrasting brighter than the distal. The gradient of contrastion of the proximal and distal parts of the SB increases after meals, is maximum in young patients and decreases with age.Conclusion. In order to reliably differentiate the pathological thickening and change the contrasting of the SB wall from the physiological one, it is imperative to ascertain the time and nature of the last meal and to take into account the age of the patient. In "non-contact" patients, an indirect orientation is possible according to the degree of filling of the stomach and SB.Цель исследования: определение нормальной толщины и контрастирования стенки тонкой кишки (ТК) в зависимости от фазы пищеварения при компьютерной томографии (КТ).Материал и методы. Обследовано 358 пациентов в возрасте от 20 до 88 лет. По результатам анкетирования пациенты разделены на 2 группы. Основную группу составили пациенты, обследованные натощак (n = 329), а дополнительную группу – пациенты, обследованные после приема пищи (n = 29). КТ-исследование живота выполнялось с толщиной среза не более 2 мм и болюсным контрастным усилением (КУ) неионным контрастным веществом. Результаты измерений толщины стенки ТК и интенсивности контрастирования подвергались группировке и статистической обработке.Результаты и обсуждение. По результатам нашего исследования среднее значение толщины стенки ТК в норме составляет 3,1 ± 1,2 мм с тенденцией уменьшения данного показателя в дистальном направлении. Достоверно определены закономерности изменения толщины и интенсивности контрастирования стенки ТК в норме в зависимости от возраста и последнего приема пищи. С увеличением возраста происходит диффузное истончение стенки ТК. В норме после приема пищи отмечается утолщение стенки ТК до 4,6 ± 1,8 мм и повышение интенсивности контрастирования, опосредованного повышением кровенаполнения, с градиентом плотности +10%. При проведении КУ начальные отделы ТК в сравнении с конечными контрастируются ярче. Градиент контрастирования начальных и конечных отделов ТК увеличивается после приема пищи, максимален у молодых пациентов и уменьшается с возрастом.Выводы. Для достоверной дифференцировки патологического утолщения и изменения контрастирования стенки ТК от физиологического является обязательным выяснение времени и характера последнего приема пищи и учет возраста обследуемого. У “неконтактных” пациентов возможна косвенная ориентировка по степени заполнения желудка и тонкой кишки
Performance of LED fluorescence microscopy for the detection of acid-fast bacilli from respiratory samples in peripheral laboratories in Argentina
No full textIntroduction: Light-emitting diode fluorescence microscopy (LED-FM) has been endorsed by the World Health Organization (WHO) for tuberculosis diagnosis, but its accuracy in HIV-infected patients remains controversial, and only some few studies have explored procedural factors that may affect its performance.
Objective: To evaluate the performance of LED-FM for tuberculosis diagnosis in patients with and without HIV infection using a newer, less expensive LED lamp.
Materials and methods: We compared the performance of LED-FM and Ziehl-Neelsen (ZN) microscopy on respiratory specimen smears from tuberculosis (TB) suspects and patients on treatment examined by different technicians blinded for HIV-status and for the result of the comparative test. We analyzed the effect of concentrating specimens prior to microscopy using different examination schemes and user-appraisal of the LED device.
Results: Of the 6,968 diagnostic specimens collected, 869 (12.5%) had positive Mycobacterium tuberculosis cultures. LED-FM was 11.4% more sensitive than ZN (p<0.01). Among HIV-positive TB patients, sensitivity differences between LED-FM and ZN (20.6%) doubled the figure obtained in HIVnegative patients or in those with unknown HIV status (9.3%). After stratifying by direct and concentrated slides, the superiority of LED-FM remained. High specificity values were obtained both with LED-FM
(99.9%) and ZN (99.9%).The second reading of a sample of slides showed a significantly higher positive detection yield using 200x magnification (49.4 %) than 400x magnification (33.8%) (p<0.05). The LEDdevice had a very good acceptance among the technicians.
Conclusion: LED-FM better performance compared with ZN in HIV-infected patients and user-appraisal support the rapid roll-out of LED-FM. Screening at 200x magnification was essential to achieve LEDFM increased sensitivity
