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The growth in population’s demand for insurance products – namely, the demand of Russian households, is an important factor in the development of the domestic insurance market. The analysis of peculiarities of development of modern insurance market and the depth of penetration of insurance in the financial relations of the Russians, shows, on the one hand, the need for risk insurance to households and their financial resources and opportunities for consumption of insurance products, and on the other hand, reveals a low level of insurance penetration in their economic relations. The author proposes the introduction of a system which will be the lever of cooperation of actions of the state and financial intermediaries, in particular insurance companies in order to stimulate consumption of insurance products by Russian households. A unified system will allow to increase the level of insurance literacy, which will contribute to increasing the level of trust of households to insurance companies

В современных условиях актуальны исследования по развитию методологии и практической реализации мероприятий по синхронизации систем финансового и управленческого учета в экономических субъектах агробизнеса. Существует дефицит релевантной информации для достоверного, объективного, полного определения и раскрытия справедливой стоимости биологических активов в финансовой отчетности. Разработка и внедрение унифицированной системы финансового и управленческого учета в крупных аграрных бизнесструктурах является актуальной научной задачей. В качестве основных методов исследования мы используем содержательный подход, для реализации которого анализируем явления и процессы, связанные с организацией единой системы. Вторым методом является формальный подход, который помогает установить устойчивые связи между элементами унифицированной системы финансового и управленческого учета биоактивов. Для решения поставленных задач в статье определены предпосылки организации системы управленческого учета биологических активов овцеводства для цели функционирования системы финансового учета субъекта агробизнеса. Рассматриваются базовые принципы и критерии системы управленческого учета затрат на биоактивы, основные подходы к формированию учетной политики управленческого учета. Обозначены проблемы синхронизации учетноаналитической информации, отражена актуальность создания унифицированной системы финансового учета и управленческого учета в агрохолдингах, разработаны драйверы синхронизации двух систем. В работе представлены рекомендации по внедрению современных методов (систем) управленческого учета в учетную практику субъектов отрасли овцеводства. Эволюционная адаптация субъектов агробизнеса (генераторов биоактивов) к рыночным условиям хозяйствования обуславливает необходимость освоения ими современных методов и средств управления, составной частью которых является управленческий учет. Автором предложены учетные мероприятия по синхронизации финансового и управленческого учета, которые направлены на эволюцию методологии финансового и управленческого учета. При реализации процедур определены объем планируемых работ по синхронизации для расчета трудовых и материальных ресурсов при организации единой системы., In modern conditions research on the development of the methodology and the practical implementation of measures to synchronize financial and management accounting systems in the economic subjects of agribusiness is relevant. There is a shortage of relevant information for reliable, objective, complete determination and disclosure of thefair value of biological assets in thefinancial statements. The development and implementation of a unified system of financial and management accounting in large agricultural business structures is an urgent scientific task. As the main research methods, we use a meaningful approach, for the realization of which we analyze the phenomena and processes associated with the organization of a single system. The second method is a formal approach, which helps to establish sustainable links between elements of a unified system of financial and management accounting of bioassets. To solve theset tasks, thearticle defines theprerequisites for organizing themanagement accounting system for the biological assets of sheep farming for the purpose of the functioning of thefinancial accounting system of an agribusiness entity. We consider the basic principles and criteria of the system of management accounting of thecosts of bioassets, themain approaches to the formation of accounting policies of management accounting. The problems of synchronization of accounting and analytical information are identified, theurgency of creating a unified financial accounting and management accounting in agroholdings is reflected, and synchronization drivers for thetwo systems are developed. The paper presents recommendations for the introduction of modern methods (systems) of management accounting in the accounting practices of subjects of the sheep industry. The evolutionary adaptation of agribusiness entities (bioactivators) to market economy conditions necessitates their mastering modern methods and management tools, of which management accounting is an integral part. The author proposed accounting measures to synchronize financial and management accounting, which are aimed at the evolution of themethodology of financial and management accounting. During the implementation of the procedures, the amount of planned synchronization work for calculating labor and material resourcesin theorganization of a unified system has been determined., №5(61) (2019)

Currently, the world is marked rise in the number of patients with liver disease. Approximately 100,000 patients hepatitis complicated by acute liver failure, with mortality in this disease reaches 70-90% despite the use of modern methods of treatment Currently, there are more than 20 concepts of this disease. In 15-20% of cases the cause of acute liver failure can not be established. Most clinicians believe that the pathogenesis of liver failure is a strong humoral and hyperimmune response, resulting in massive necrosis of liver cells. Diagnosis of liver failure based on anamnesis, clinical, biochemical and electroencephalographic changes. Traditional conservative therapy of acute liver failure in the first place based on the measures taken to address the etiological factor. Transplantation is an effective measure in acute liver failure. In the world there are a sufficient number of prognostic scales, criteria and risk factors of acute liver failure. Each of them has its own characteristics, but a unified system of prognostic estimation of arrester.

Рассмотрена проблема создания единой системы мониторинга опасных природно-техногенных процессов и явлений., The problem of creating a unified system of monitoring of hazardous natural and anthropogenic processes and phenomena is considered. The tasks of development of the information environment for interaction of existing monitoring systems as a single infrastructure, technology and institutional mechanisms are defined., Геология и геофизика Юга России, Выпуск 4 2015