Udmurt State University

Subject. This article discusses modern methodological approaches to the economic examination of targeted financing. Objectives. The article aims to develop scientifically based approaches to the economic examination of targeted financing, taking into account its specific types and typological characteristics. Methods. For the study, we the used methods of analysis, synthesis, and comparison. Results. Based on the analysis of classifications of forensic economic examinations, the main types of examinations by subject of study, tool and method, types of examinations used in judicial practice taking into account specifics and objectives, as well as forensic accounting examination, the article proposes a step-by-step methodology for conducting an economic examination taking into account the industry-specific characteristics of agricultural production. Conclusions and Relevance. The proposed classifications of examinations by type and kind, as well as the step-by-step methodology, will contribute to the systematization of expert knowledge, optimization of the examination appointment process, and the improvement of the quality of forensic economic research. The research results can be applied in the theory and practice of control, including auditing and economic examination.

A nonlinear controlled system in a finite-dimensional Euclidean space is considered. Some control tasks are formulated for it. An approach to solving problems based on the use of reachability sets and integral funnels of controlled systems and corresponding differential inclusions is discussed. Due to the complexity of the control tasks under consideration, an analytical representation of solutions for non-trivial controlled systems is impossible, and therefore this paper focuses on the issues of approximate design of solutions to problems. These issues are primarily related to the approximate construction of reachability sets and integral funnels of controlled systems. The paper also examines the problems of optimal performance of some nonlinear controlled systems, in particular, problems with phase constraints. The paper provides examples.

The paper highlights that in protected cultivation of agricultural crops, electricity costs account for approximately 20 percent of the total crop production cost. Numerous studies have focused on identifying the optimal light spectrum for specific crops. At the same time, considering the light and dark phases of photosynthesis, it is possible to propose an energy-efficient pulsed irradiation mode that maintains plant productivity without reducing the service life of LED irradiation systems. ( Research purpose ) To develop digital engineering solutions for implementing an energy-saving plant irradiation technology based on RGB LED lighting systems. ( Materials and methods ) An automated digital control system for RGB LED irradiators was developed. The durations of the light pulse and the dark interval were set in real time via Bluetooth wireless communication using an HC-05 Bluetooth module connected to a microcontroller and controlled through the Bluetooth Electronics mobile application. The control algorithm was implemented in C++. ( Results and discussion ) The experimental results demonstrated that the most rapid plant development occurred under a light pulse duration of 1 second with a 0.5-second interval. The effect was confirmed by comparing leaf area growth relative to the control (100 percent) at the beginning and end of the experiment, with values reaching approximately 108 percent. According to calculations, electricity consumption during 16-hour operation of the RGB LED irradiators in energy-saving mode amounted to about 78 percent of the control value (set at 100 percent). ( Conclusions ) The developed digital engineering solutions for RGB LED-based plant irradiation systems enable energy savings while maintaining plant productivity, demonstrating their eff ectiveness for energy-efficient protected cultivation.

BACKGROUND: Olfactory dysfunction is a prodromal symptom of many neurodegenerative diseases. Neuroinflammatory and neurodegenerative processes in the olfactory bulbs may be initiated by infectious agents in the nasal cavity, particularly bacterial lipopolysaccharide (LPS). The molecular mechanisms mediating the effects of this endotoxin on the olfactory epithelium and the development of pathological processes in the olfactory bulbs remain insufficiently studied. AIM: This study aimed to investigate the effects of different doses of intranasally administered lipopolysaccharide on the intensity of immunopositive staining of the olfactory epithelium with antibodies against alpha-synuclein (α-syn) and the adaptor protein MyD88, as well as of olfactory bulbs with antibodies against α-syn and glial fibrillary acidic protein (GFAP). METHODS: The study included 18 male BALB/c mice weighing 20–33 g. Animals received unilateral intranasal injections of sterile saline 10 μL daily (control) or lipopolysaccharide at a high (0.1 μg/mL) or low (0.01 μg/mL) concentration. After 28 days, the brains and nasal structure complexes were excised and frozen using dry ice. Serial cryostat sections (14 μm) were prepared and stained with methylene blue and antibodies against α-syn, MyD88, and GFAP. The intensity of immunolabeling was quantitatively assessed using Image-Pro Insight 8.0 software. RESULTS: Unilateral intranasal administration of lipopolysaccharide solution to mice resulted in a dose-dependent increase in α-syn levels in receptor cells, olfactory nerve bundles, and olfactory bulb glomeruli, along with a dose-dependent increase in MyD88 in the receptor epithelium and GFAP in the glomerular layer of the olfactory bulb ipsilateral to endotoxin administration. CONCLUSION: The observed morphological and immunohistochemical changes in the olfactory bulbs following intranasal lipopolysaccharide administration indicate the development of dose-dependent neuroinflammation in the glomerular layer. Neuroinflammation in the olfactory bulb appears to be initiated by LPS-induced upregulation of α-syn expression in receptor neurons projecting to the bulbs, mediated by activation of MyD88, which participates in intracellular signaling downstream of Toll-like receptors and interleukin-1 receptor family members.

Currently, popular science tourism is actively supported at the state level. The Concept of developing popular science tourism emphasizes the key role of higher education institutions in popularizing Russian scientific achievements through tourism programs. Domestic and foreign researchers note that universities and institutes can become attractive objects of display. Indeed, the scientific and research infrastructure of universities, including material, organizational, financial, informational and legal components, provides a wide variety of opportunities for amateur tourists and professional tourists, students and young scientists. Educational and scientific laboratories, public access centers, botanical gardens and arboretums, and museums allow tourists to see advanced scientific developments, participate in experiments, observations, and experiments. The student tourism development program assumes that higher education institutions will not only provide display facilities, but also accommodation facilities. Udmurt State University has significant potential for the development of popular science tourism – ​numerous laboratories of technical, natural science and humanitarian profile, a bio-geo-ecological station and a botanical garden, a scientific, educational and exhibition center, and a center for additive technologies of general access. The University has established cooperation with educational organizations in the region and conducts educational and career guidance tours and workshops for schoolchildren. A more active interaction of the university with travel companies will increase the flow of tourists and make their age group more diverse. Udmurt State University has all the necessary resources for further and more successful development of scientific and educational tourism.

Subject. This article examines import operations within the framework of foreign economic activities of agricultural producers and the methodology of accounting for import transactions. Objectives. The article aims to develop and improve the accounting methodology that ensures the formation of reliable, timely, and complete information on business transactions arising from the implementation of import transactions in the field of agricultural production, as well as the complete and timely documentation of the stages of import transactions. Methods. For the study, we used analysis and synthesis, modeling, and abstraction. Results. The article substantiates the need for the classification of imported goods in the agricultural sector, emphasizing the necessity of a systems approach to accounting for imported goods to improve the efficiency of agricultural organizations and ensure compliance with regulatory requirements. Conclusions. Including all costs associated with importation and accurately allocating them by product type is a necessary condition for reliable accounting and analysis in agriculture.

Subject. This article examines and discusses analytical procedures, including statistical analysis methods, used by auditors when conducting activities related to the auditing of accounting records. Objectives. The article aims to explore theoretical aspects and determine practical recommendations regarding the selection and application of analytical procedures (methods of statistical analysis) in the audit of fixed asset utilization. Methods. For the study, we used the abstract and logical, analytical, and case study methods. The conceptual provisions of the Russian auditing system and the activities of AO MILKOM, operating in the dairy production sector, served as the study object. Results. The article identifies the issues reflecting the relevance and significance of applying analytical procedures, including statistical analysis methods, during audits (including the use of fixed assets), and provides recommendations on their practical use to enhance their effectiveness. Conclusions and Relevance. The active use of statistical analysis methods in the audit of fixed assets enhances the informativeness, quality, reliability, and value of audit evidence, contributes to the reduction of labor intensity of the activities carried out, and ensures the objectivity of auditors' conclusions and recommendations. The materials of the article are relevant and significant both in the practical activities of auditors and for use in the educational process aimed at developing the students' advanced knowledge.

Currently, the legal nature of loot boxes, as well as issues related to their legal regulation, remain largely unexamined in domestic doctrine. Nevertheless, this topic is of legitimate interest to society, since, as the practice of developers using this mechanism within games shows, opening containers of this type (loot boxes) can be addictive and, in some cases, lead to financial losses. The purpose of this study is to determine the legal nature of loot boxes and lootboxing. Legal doctrine often supports the trend in some European countries to recognize the purchase of loot boxes as gambling and to introduce a complete or partial ban on games with loot boxes. The article, on the contrary, defends the view that the heterogeneity of loot box mechanics in various online games necessitates a differentiated approach to regulation. Dividing loot box mechanics into those that correspond to the legal nature of gambling and those that can be recognized as an aleatory structure only from the point of view of the approach to risk as the player’s psychological attitude to the outcome of the game will allow for the most fair approach to the issue of licensing or non-licensing the activities of developers of such games. As a result, the author puts forward a number of proposals for the legal regulation of legal relations related to the acquisition of loot boxes.