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The purpose of the study is to substantiate methodological approaches for conducting a statistical study of the structure of budget investments and their approbation at the level of the regions of the Russian Federation on the basis of an assessment of data available in official statistical and administrative records on indexes of the composition of budget investments, analyzing scientific papers devoted to the study of the structure of investments, identifying and systematizing signs of gradation of budget investments for development and analysis their complex structure. The methodological proposals formed were the basis for the application of methods of multidimensional statistical analysis of the distribution of the regions of the Russian Federation by indexes of the structure of budget investments to determine territorial differences in the implementation of state investment programs of socio-economic development.Materials and methods. The study used theoretical methods: analysis, synthesis, comparison of sources of information about budget investments, as well as mathematical and statistical research methods: structural and dynamic analysis, descriptive statistics, multidimensional grouping, cluster analysis.Results. Based on the analysis of regulatory and legal documentation, scientific literature on the research topic, author’s publications, a classification of indexes of the structure of budget investments was formed. The structural and dynamic analysis of the index “Investments in fixed assets by sources of financing” (in the total amount of funds, in comparison with budget funds, by levels of budget expenditures of investments in fixed assets: federal budget, funds from the budget of the regions of the Russian Federation, local budget) was carried out for 2005-2009 and 2013-2021. The variability of the share of expenditures from the federal and regional budgets is revealed, which may be related to the implementation of state regulation measures in the redistribution of investment resources at the federal and regional levels. Using the methods of descriptive statistics, multidimensional grouping, clustering, a comprehensive analysis of the statistical distribution of indexes of budget investments by regions for the period 2015-2021 is presented, resulting in four clusters, an assessment of qualitative differences in the structure of budget investments by selected clusters is given.Conclusion. In this paper, a methodological toolkit is proposed for a full-system representation of the composition of budget investments, provided with the capabilities of official statistical and administrative accounting and allowing organizing the totality of indexes of the structure of budget investments by territorial division, by sources of financing, by spending directions. The practical significance of the study consists in a proven assessment of the statistical distribution of indexes of the structure of budget investments by the share of budget investments in the total volume of investments in fixed assets (own and attracted funds), as well as by budget levels (federal, regional and local levels), identified spatial and dynamic changes in the selected cluster groups of the Russian Federation regions. Executive authorities and local self-government bodies in the formation and implementation of budgets in the areas of spending budget investments in order to increase their socio-economic effectiveness can apply the results obtained.

Purpose of the study is to estimate the information support on budget investments and analyze the sources of their formation from the standpoint of completeness and reliability of information for their use as an information base for a statistical study of the impact of budget investments on the social, environmental and economic development of the regions of the Russian Federation. The main directions for assessing the information security of the research are: studying the requirements and basic standards for information; specifics and structures of formed information flows; analysis of information resources, including their parameters and characteristics describing their properties and purpose; determination of units of main information elements, their grouping by formation sources, by main users, by formation system.Materials and methods. The research used the theoretical methods: analysis, synthesis, grouping of sources of information on budget investments.Results. The conducted research allowed making a conclusion on a high degree of information security of a rather extensive, multidimensional set of information sources and resources on budget investments. This paper is the basis for the formation of a categorical instrument of statistical research on budget investments. The information array of data on budget investments is aimed at analytical procedures that can be carried out by types, sorts, forms of implementation, budget levels and budget investments realization stages including regional sectioning.Conclusion. The conducted research has a high degree of practical value due to its aim at direction on elaboration of tools for state management of budget investments. Rapid development of forms and resource chances of the formed information flows on budget investments determined by realization of requirements to the publication of data by state bodies and local self-government bodies which have become more often placed on the Internet as data arrays in the format ensuring their automatic processing to be reused in terms of free use.

The breeders are faced with the task of the fastest breeding of sour cherry (Prunus cerasus L) varieties, which will be able to fill a niche among the insurance stone fruit crops, complementing the existing assortment. It is practically impossible to speed up this process without the use of in vitro culture. In this regard, the purpose of the present study was to identify the most favorable timing for isolating embryos of sour cherry varieties and hybrids with sweet cherry for embryos active development and growth in vitro. Analysis of the literature data and the results obtained in this study allows a conclusion that the timing of embryos isolation for their introduction into in vitro culture plays a very important role for the entire breeding process. Due to the discrepancy in defining the timing, a certain starting point is proposed, which is the date of fertilization (artificial pollination), or mass flowering in the case of free pollination. The parameters (height and width) of sour cherry seeds, which depend on the period of pollination, are given. Together with the cotyledons, the embryos of sour cherry varieties on the 14th day of their development correspond to sizes from 1.2 × 0.4 mm to 1.6 × 1.0 mm and, in the case of normal fertilization, increase in size from 6 .5 × 5.1 mm to 7.2 × 6.3 mm by day 28-30, on an average. At the same time, the seed with the embryo of hybrid sour cherry varieties (dukes) reaches higher values, e.g., 11.3 × 8.1 mm. When introducing cherry embryos into culture, one should focus on their size, as well as on the period that has passed from pollination. It was found that the periods of isolation, both early on day 14-19 and late on day 44-52, negatively affect the development of embryos: they stop their development, and the number of the obtained seedlings decreases. It has been experimentally proven that the most optimal timing of fruit picking for growing cherry hybrids in vitro is the period from day 28 to 32 after pollination of flowers: active development was observed in them on days 10-15 in test tubes, and most of them (83-85%) began to germinate 40 days later (on day 39-47 after the introduction into in vitro culture). In general, this leads to the efficient hybridization and accelerated obtaining of seedlings in the same year.

Antioxidants of natural origin are considered as possible agents for prevention and treatment of liver diseases. Marine algae and in particular their extracts and obtained from them sulfated polysaccharides are significant sources of natural antioxidants. The recent data on the effect of the extracts and sulfated polysaccharides of seaweed on the functional activity of the liver with injuries induced by CCl4, some drugs (paracetamol, diclofenac), N-nitrosocompounds, aflatoxin are presented in the review.Particular attention is paid to the effect of sulfated polysaccharides and in particular fucoidans on the functional activity of the liver in patients with chronic viral hepatitis C. Fucoidan is highly safe and active not only as an antioxidant but also as an inhibitor of HCV replication, has antiinflammatory and immunomodulating effects. The data of the review allow to conclude that seaweed extracts and sulfated polysaccharides may be a basis for development of new generation drugs in the future for the treatment and prevention of liver diseases.

The data on the experimental study of the efficacy of the gel wound dressings based on chitosan and calcium alginate containing bioactive substances from marine hydrobionts with complex therapeutic action (sulfated polysaccharides from brown algae, hydrolyzed bivalves, peptides from nerve ganglia of cephalopods) are described. The model of thermal burns complicated by Staphylococcus aureus infection was used. Planimetric and bacteriological investigations revealed pronounced wound healing and antibacterial effects of the gel coating. The gel containing sulfated polysaccharides from brown algae showed the highest wound healing activity.

Under the conditions of emergence of microbial strains with new properties, including antibiotic resistance, in human and animal populations the search for new antimicrobial substances with improved pharmacological properties and new mechanisms of action from natural objects, in particular from aquatic organisms, is continued. This review presents extensive data on antibacterial, antiviral and antifungal properties of biologically active substances (BAS) of different chemical nature, recovered from representatives of the class of cephalopods (squid, octopus, cuttlefish, nautilus). Analysis of the literature shows that antibacterial activity of some BAS is not inferior, but in some cases is even superior to that of the available antibiotics. The authors note that the review includes the results, mainly of the in vitro studies. Adequate extrapolation of these data to the in vivo conditions is required, that could serve as foundation for development of new generations of medicinal compounds, functional foods and biologically active food supplements.

Russia does not possess as many highly adaptable, technological, early-ripening varieties of sweet cherry (Prunus avium L.) as would suffice to feel comfortable. Therefore, breeders are faced with the task of obtaining hybrid seeds as soon as possible. This task is not easy because of low field germination rates of hybrid seeds. The goal of our research was to select the best environments and ways to reduce infection while obtaining the largest number of full-fledged sweet cherry seedlings from intraspecific hybridization in vitro and to accelerate the selection process. Work on the in vitro cultivation of germs of intraspecific hybrids from four combinations of crosses of the promising varieties and sweet cherry donors ‘Valerij Chkalov’ × ‘Svithart’, ‘Krasnodarskaya Rannaya’ × ‘Krupnoplodnaya’, ‘Jaroslavna’ × ‘Svееthart’, ‘Еiforiya’ × ‘Svееthart’ under the “early-ripening and large-fruited” program started with prebreeding and the selection of maternal and paternal forms of sweet cherries. In the course of research, the terms of taking fruits for planting in vitro culture have been determined, which correspond to the end of May and the beginning of June. The process of sterilization from saprophytic microflora of fruits, stone and seeds before cultivation has been optimized. Three modified media with macro- and microelements based on Murashige and Skoog, Prunus and Smirnova were tested and assessed for suitability for cultivation of cherry embryos. According to the results of the experiments, an agarized M4 artificial nutrient medium based on the Murashige and Skoog formulations with the addition of ascorbic acid and sucrose was proposed as the most optimal for germination and providing excellent nutrition. Mass germination from bud seedlings of these hybrid combinations of sweet cherry crosses, when applying the developed scheme, was noted in our experiments as early as in the first decade of July, i. e. about a month and a half after putting them into culture. The efficiency of growing hybrid seedlings of early-ripening sweet cherries with the use of embryo culture is indisputable, since it makes it possible to produce hybrids in the same year when the crosses are made.

The Russian agrarian enterprises are need in improvement of financial positions. This problem can be solved if to increase the level of their economic safety. A policy of management of accounting risks may be the major tool which comes to light in accounting and analytical systems of many entities of the agrarian sphere. The research purpose is a development of optimum management mechanism of risks accounting in agrarian forming which will allow to minimize financial threats in the conditions of economic instability. Authors conducted a survey research of 36 agrarian forming of the Bryansk region (small, average and large). They revealed, compared and analysed the reasons of accounting risks of these entities. Unauthenticity of accounting information because of errors in the organization of financial accounting of agrarian forming is a typical factor of accounting risks (38.9 %). Unauthenticity of accounting information because of the average level of qualification of accountants occupies significant specific weight among the reasons of accounting risks (27.8 %) too. Insufficient competence of accountants in 8 surveyed agrarian forming applying the preferential mode on payment of a unified agricultural tax (single agricultural tax) when accounting transactions on a case of a bird led in 2016 to omission of an economic benefit in the amount of 54 360 rubles (6 795 rubles - on average, on each entity). More than 22 % of the agrarian entities are unprofitable; more than 61% of agrarian firms depend on external financing. As a result, authors offered the mechanism for minimization accounting risk for the entities of agrarian sector by internal and external factors. The central place is allocated to accounting consulting and outsourcing (especially for subjects of small agrarian business) in case of elimination of the accounting risks caused by external factors. If to minimize the accounting risks caused by external factors, then a key role is played by creation of an effective internal control system, and for average and large agrarian forming an important role is played by implementation of the high-quality system of management providing communication of the central office with remote divisions. Use of this mechanism in accounting and analytical practice of agrarian forming will increase the level of their economic safety, will improve a financial condition.

Different nitrate forms in acute coronary syndrome at preclinical using.