Bryansk State University

The accounting of medicines in healthcare organizations depends on the method of their receipt in medical and preventive institutions and the reasons for their write-off. In public healthcare organizations, medicines can be received from pharmacy services or directly from suppliers, and the documentation of such transactions has its own nuances. Medicines are usually disposed of for medical purposes or due to their recognition as unusable. All of these numerous transactions have their own specific accounting requirements and procedures, which are regulated by relevant regulations.

The aim of this study is to identify the nature of the conditioning effect of the objectification of the spiritual sphere of society on the moral aspect of human consciousness through the development of a person’s value-worldview qualities. The article explores the influence of the objectification of the ideal on the moral values of the individual, defining the forms of impact of the structures of the objectified spiritual on human morality through the prism of the development of a person’s value-worldview qualities. The scientific novelty of the research lies in revealing the ambiguity of the influence of the objectification process of the spiritual sphere on moral characteristics, determining the main conditions of the nature of the impact on human moral qualities of objectified structures of the spiritual, primarily depending on the degree of development of a person’s worldview. The results of the study established that the nature of the influence of the objectification process of phenomena of the spirit on human moral qualities is mediated by the degree of development of a person’s value-worldview qualities. The process of growing objectification of the ideal does not harm a subject with developed value-worldview structures, since they can use the phenomena of the objectified spirit as material for understanding moral problems and moral growth. A person insufficiently developed in this regard may not understand the negative consequences of objectification for their moral foundations, since they do not have stable convictions, ideals, and principles.

Background. The attention of researchers to adventive species, many of which have the status of invasive, is not accidental, since a powerful adventization process on a global scale reduces the elements of biological diversity, changes the properties of the community biotope, causes soil fatigue, increases the ecological and economic costs when calculating the environment-forming function and necessitates remediation measures. Domestic and foreign authors study the features of advents to identify the features of florogenesis, to produce sorbents of various action spectra from the biomass of invasive species, as well as to identify the features of ecological-biological and ecological-biochemical effects on inorganic components of communities and to develop an action plan for rehabilitation, limiting the number of coenopopulations. For the Bryansk region as the administrative center of the Non-Black Earth Region of the Russian Federation, the creation of a biomonitoring base for the ecological-biochemical and allelopathic activity of advents is relevant. The aim of the work is to summarize the data on the allelopathic and ecological-biochemical activity of adventitious species in the habitats of the Bryansk region for the initial stages of creating a biomonitoring base. Methods and research techniques. The studies were conducted for 8 adventitious species as a supplement to the existing ecological-phytocenotic studies. Adventitious communities were studied within natural boundaries using the geobotanical, gravimetric method, soil-ecological methods and research techniques. In office conditions, the features of the allelopathic effect were established using the phytotoxicity method; using laboratory chemical methods, the activity of urease, catalase and cellulase was detected to establish the features of soil transformation during the expansion of adventitious species. Results. In field conditions, it was found that the greatest biomass is developed by the species Echinocystis lobata (Michx.) Torr. Et Gray, Lupinus polyphyllus Lindl., Helianthus tuberosus L., Rudbekia hirta L.; determined by the sizes, the highest densities of placement of adventitious individuals were found for Xanthoxalis stricta (L.) Small, Erigeron annuus (L.) Pes., Oenothera biennis L. The determination of phytotoxicity showed that the soil extract in the areas of distribution of the species Echinocystis lobata, Rudbekia hirta, Aster salignus Willd., Helianthus tuberosus inhibits the germination of biotester seeds to the greatest extent; the smallest growth of biotester roots to the control was recorded in the soil extract for the same species. The lowest phytotoxicity was found in the soil for the species Oenothera biennis, the highest - for Echinocystis lobata, Rudbekia hirta, Aster salignus, Helianthus tuberosus. Species features of adventitious species affecting the dynamics of enzymes in the soil were established. The enzymatic activity of urease is most indicative for the soil under Lupinus polyphyllus, Xanthoxalis stricta, Erigeron annuus, Oenothera biennis. Catalase activity was found to the greatest extent for soils with the growth of communities of Erigeron annuus, Oenothera biennis, the minimum indicators – Rudbekia hirta, Aster salignus. A significant number of microorganisms are formed in soils under coenopopulations of Lupinus polyphyllus, Xanthoxalis stricta; minimal cellulose decomposition was recorded for Echinocystis lobata and Helianthus tuberosus. According to urease, catalase and celluase activity, the soils under adventitious species are classified as «moderately enriched». Conclusion. The conducted studies confirmed the hypothesis of possible use of the impact of root allelopathic secretions on native species by adventitious species: all substances are produced by adventites in accordance with species characteristics. The greatest soil fatigue is caused by settlement in habitats of Echinocystis lobata, Rudbekia hirta, Aster salignus, Helianthus tuberosus, which necessitates large-scale and deep soil remediation by chemical, agrotechnical or biological means. The studies recorded increased data on enzymatic activity compared to natural meadow habitats. Stimulation of oxidoreductase and hydrolase activity is also a species-specific feature of plants, although catalase activity is almost the same for the studied species. The increase in the rate of cellulose decomposition, registered in foreign studies, is due to some stimulation of bacterial diversity, apparently specific to adventites. The introduction of adventitious species into natural communities affects the rate and intensity of biogeochemical cycles. In practical terms, the studied patterns are recommended for planning measures for the mechanical removal of adventites from communities; it is also important to design combined microbial preparations for biotechnological remediation of substrates, which involves a radical transformation of the microbiota.

The effect of high-frequency current treatment on the physical and mechanical properties of iron-boron carbide composite coatings is studied. It is found that during heat treatment of composites, it is necessary to strictly take into account the phase and volume changes of their components. Heating of composites should be limited. It is shown that heat treatment of parts with coatings leads to an improvement in their performance properties.

linguocultural and historical perspectives. The use of the image-symbol contributes to the Russian nation’s self-identification and unification. The study aims to explain the pivotal role that the word-concept medved’ (English bear) plays in the Russian linguistic consciousness. This word has metaphorically characterised Russia and its people for centuries; thus, to achieve the goal, synchronic and diachronic linguistic data were used. The research employed descriptive and comparative methods as well as contextual, semantic, and narrative analysis. The Anglo-Saxon pejorative emotional and expressive connotations of the word-concept bear, which was metaphorically used to characterize Russia and its people, had formed in the West by the 18th century and were imposed on us. However, the concept was gradually reinterpreted by the Russian intelligentsia and acquired ameliorative connotations that became dominant in the 20th century. In the second half of the 20th and the first quarter of the 21st century, the final mental ‘appropriation’ of the bear image with the axiological ‘plus’ sign occurred in all socially significant discourses of the modern Russian language. The image-symbol "Russia the Bear" which, in conjunction with other sacred symbols capable of being the spiritual bonds between Russian people, is necessary both for the awareness of our mental isolation from Western ethnocultural traditions and for the Russian nation’s self-identification and unification. Its linguocultural significance is indisputable, which is especially important today, in a period of dramatically increased external threats.

The issues of obtaining composite finishing materials from soft-leaf wood with a texture imitating the texture of oak are considered. It has been revealed that our country is significantly lagging behind the profitability level of the timber industry and the profitability level of advanced industrialized countries. A condition has been formed for increasing the profitability of the timber industry by increasing the volume of processing soft hardwood and creating products with improved operational properties from it. The methods of manufacturing finishing composite materials from soft-leaved wood are analyzed, and it is proposed to use alternating sheets of peeled veneer of different breeds and colors, which ensures the formation of a pronounced texture. It is shown that the proposed import-substitution method provides the production of finishing materials from soft hardwood, imitating the texture of valuable hardwood wood. It is shown that the proposed import-substituting method provides the manufacture of finishing materials from soft hardwood, imitating the texture of valuable hardwood wood. It is proved that, unlike foreign fine-line technology, veneer dyeing is not required, and this simplifies the technological process and improves the environment. It is shown that soft hardwood is used to a limited extent due to low strength parameters, which are determined by density. The effect of the bonding time; the thickness of the package and the temperature of the press plates on the density of samples according to the Box plan (B3) was studied. Statistical processing was carried out, graphical dependencies were constructed using computer programs PlanExp B-D13, Excel and SigmaPlot. A regression equation has been obtained that adequately describes the dependence of the density of decorative strips on the bonding conditions: the duration of pressing, the thickness of the veneer package, and the temperature of the press plates. The possibility of obtaining decorative slats from soft hardwood of increased density has been established. It was revealed that the pressing time and the thickness of the veneer package have the greatest effect on the target function, and the maximum density value of 830 kg/m3 is reached with a pressing duration of 8 minutes and a veneer package thickness of 13.5 mm. Considering that the cost of raw materials in the cost structure is about 30%, the use of this method will ensure a reduction in production costs in the manufacture of products. The method of manufacturing composite finishing materials proposed by the authors is economically advantageous: the cost of 1 m3 of oak raw materials is 70,000 rubles, the cost of 1 m3 of birch raw materials is 5,000 rubles.

The startup industry is the creative engine of any national economy. However, startup projects differ significant risk and difficulties in real promotion. The purpose of the study is to review the current state of the startup industry in the Russian Federation and identify prospects for its effective development. The authors used the following methodology: monographic method and analysis (including statistical), graphical method, hypothesis. The following areas are especially popular among Russian startup projects: IT technologies, medicine, telecommunications, e-commerce, etc. Startup financing is characterized by specific methods, including: investments of business angels, incubators/accelerators, venture capital, crowdfunding . One of the large-scale financial resources for startups is considered to be an initial public offering of shares (IPO). In 2023, the leaders in IPO for startup promotion were: CarMoney , Astra, Genetico . A negative trend in the Russian startup industry is a decrease in venture financing. In addition, in 2018-2023. there is a decrease in the total investment volumes at all stages of startups , with the exception of the Seed round. The largest deals on the Russian startup project market in 2023 were in the range from 2 to 40 million dollars. At the same time, the objects of these deals on the startup project market were 10 companies from various sectors of the economy: Xpanceo , KEK Entertainme , Health.ru , etc. For the successful development of the startup industry in the Russian Federation, the authors adapted the business model canvas ( Business Model Canvas ). In it, the authors arranged traditional blocks in a more logical sequence, added the "Financing" block, deciphering alternative options for financing methods depending on the type of startups , and designated the "Net Profit" block. At the same time, at the stage of searching for investors for startups, special attention should be paid to pitching and the quality of financial models. The authors formulated recommendations for creating an effective pitching . The scientific novelty of the study is due to the use of the author's approach in developing Business Model Canvas and express pitching for startup projects , which can be useful for Russian and foreign economists planning innovative activity .