Account Changes Research Articles

Юридическое значение Комментариев к Модельной налоговой конвенции ОЭСР. Что изменилось?

The article analyzes the legal basis of the Commentaries on the Articles of the OECD Model Tax Convention in the interpretation of Russia’s tax treaties, taking into account changes in the interaction of states in the tax sphere. The author describes the conditions for using of the UN Commentaries.

Prospects for the formation of forest-pasture systems: experience of the European Union for Ukraine

The article examines the conceptual foundations of agroforestry systems, particularly their priority and prospects for developing regenerative agriculture in Ukraine and the EU. The types of agroforestry improvement are highlighted and their role in combating soil erosion, increasing biodiversity and carbon sequestration is determined. The socio-economic value of introducing, maintaining, stabilizing and expanding the practice of forest-pastoral systems is not in doubt from the point of view of providing ecosystem services and assessing risks. The experience of European countries was studied, and the ecological, social and economic advantages of successfully implementing forest-pastoral practices were revealed. Using the example of the traditional agroforestry system of the farming and cattle-breeding region in Portugal, the experience of harmonious cultivation of oaks, cover vegetation, and grazing cows, sheep, goats, and pigs was studied. The possibility of introducing a similar model of the existence and interaction of trees, plants, and livestock under human control in Ukraine was substantiated. It is argued that rational management of such territories aims to balance resource use and preserve the natural environment and biodiversity is an integral process. The advantages and disadvantages of forest pastures are analyzed, and measures for their care and improvement of functioning are proposed. In particular, for the forest-pasture systems of the Ukrainian Carpathians, the integration of summer seasonal grazing of cattle, sheep, and goats on meadows is necessary to support the gradual revival of meadows. The need for soil protection, water regulation, and climate-creating reproduction of the Carpathian region has been proven, taking into account changes in the modern state's spatial structure, productivity, and features. The social value and economic efficiency of introducing forest-pasture systems as an integral nature-oriented solution, which is gaining popularity at the European and world level and is an apt example of the ecological direction of balanced development, is emphasized. Forest pastures in Ukraine are important both for the agricultural sector and for the preservation of natural resources and biological diversity. It is important to ensure proper management of these territories for the purpose of balanced use of resources and preservation of the natural environment.

Blockchain technology in modern accounting: A comprehensive review and its implementation challenges

In an era where technological advancements redefine traditional paradigms, this paper delves into the transformative impact of blockchain technology on the accounting sector. The study embarks on a scholarly journey, exploring the intricate interplay between blockchain and accounting practices, with a focus on its evolution, adoption, and the challenges it presents. The aim is to unravel the potential of blockchain as a catalyst for change in accounting, examining its implications from a multi-dimensional perspective. Adopting a qualitative research methodology, the study employs an analytical framework to dissect the integration of blockchain in various accounting sectors. This approach facilitates a comprehensive exploration of the subject, ensuring a thorough understanding of blockchain's impact on accounting practices. The paper navigates through the realms of blockchain adoption, comparative analysis with traditional systems, implementation challenges, and emerging trends, culminating in a rich tapestry of insights. The findings reveal that blockchain technology is not merely an emerging trend but a paradigm shift in accounting. It offers enhanced transparency, efficiency, and security, surpassing traditional accounting systems. However, the journey towards a blockchain-dominated future is fraught with challenges, including technological integration, skill development, and regulatory compliance. Conclusively, the study posits that blockchain technology is poised to revolutionize accounting practices. It recommends a harmonious blend of technological innovation with ethical and regulatory frameworks, emphasizing the need for education and skill development in blockchain technology. The study serves as a clarion call to accounting professionals and educators to adapt to this technological evolution, envisioning a future where accounting transcends traditional boundaries and embodies trust, transparency, and transformative innovation.

ANALYSIS OF CHANGES IN SENSORY PREFERENCES OF TOURISTS UNDER MARTIAL LAW

The study of changes in sensory preferences of tourists under martial law is important both for understanding the impact of military conflicts on people's psychology and behaviour, and for developing strategies for managing the tourism industry in conditions of instability and crisis. The aim of the study is to analyse the changes in tourists' sensory preferences due to the effects of the Russian-Ukrainian war. Two sociological surveys were used to analyse and draw conclusions on the changes in the sensory preferences of tourists in connection with the large-scale invasion of Russia. The first survey was conducted in November-December 2021 and January 2022, the second in September and October 2023, which was a continuation of the first. A chi-squared test was calculated to confirm the hypothesis of a difference in the answers given by respondents before and during the war. Confirmation of the hypothesis allowed to prove that when developing tourism products, companies should take into account changes in the sensory preferences of tourists. The study showed significant changes in the choice of tourist options by travellers under the influence of sensory sensations that were formed during the Russian-Ukrainian war. The cost of travel has become more important, cultural and walking tourism has lost popularity, while extreme and gastronomic tourism has gained popularity. Aromas and tastes have a greater impact on travellers' associative memory, while visual impressions remain important, with historical themes becoming more popular. It was concluded that the sensory preferences and emotional reactions of travellers differ significantly by age. Younger respondents (under 16 years old) prefer food and music the most, while the older group (over 50 years old) prefers cuisine, tastes and appearance. It is clear that tourism businesses need to adjust their services and marketing strategies to take into account these age-specific characteristics and differences in tourists' reactions to sensory stimuli. Tourism businesses can use the findings of this study to adapt their marketing strategies and tourist offerings to the changing sensory preferences and needs of tourists caused by the military conflict. This will allow them to attract and retain customers even in times of insecurity, instability and crisis.

A Framework for Communicating and Building a Digital Twin Model of the Electric Car

The Fourth Industrial Revolution has had a huge impact on manufacturing processes and products. With rapidly growing technology, new solutions are being implemented in the field of digital representations of a physical product. This approach can provide benefits in terms of cost and testing time savings. In order to test and reflect the operation of an electric car, a digital twin model was designed. The paper collects all the information and standards necessary to transform the idea into a real and virtual model of an electric car. The significance and impact of the study on the improvement of the project are described. The research stand, correlations of components (DC and AC motors, shaft, and wheel of the electric car), and development prospects are presented in the paper. The communication method with the research stand is also presented. The digital twin should communicate in real time, which means obtaining the correct output when the input changes; the input is the AC motor current, and the output is the rotational speed of the DC motor. The relation between inputs and outputs are tested. The kinematics of the electric car are modelled in LabVIEW. The results obtained are compared with historic racing data. The track is also modeled based on satellite data, taking into account changes in terrain height, using the SG Telemetry Viewer application. The parameters of the electric car engine model are tuned based on actual data on the car’s speed and current in the electric motor. The achieved results are presented and then discussed.

What if precision agriculture is not profitable?: A comprehensive analysis of the right timing for exiting, taking into account different entry options

The digitization of agriculture is widely discussed today. But despite proven benefits, its acceptance in agricultural practice remains low. In small-structured areas, this trend is even more pronounced. There are even known cases where farmers initially purchased and used technology, but then stopped using it due to lack of profitability or other reasons. Interestingly, despite extensive research on precision agriculture technologies (PATs), the processes of adoption and phase-out with their associated economic impacts have never been studied. This paper provides a methodological framework for evaluating the economics of PAT deployment, taking into account changes during the period of use; the framework provides decision rules for determining the appropriate time to phase out technology. Using a selected PAT, a farm model, and defined entry and exit scenarios, it was shown that farms with outdated technology and farms with retrofittable technology are at a significant economic disadvantage during implementation compared to farms already using technology suitable for site-specific fertilization or farms relying on the use of a contractor. And even in the event of a phase-out, the two disadvantaged starting conditions face significantly greater uncertainties and costs. Moreover, the decision to phase out in time is difficult, as making an informed and fact-based decision is not possible after the first year of use. Therefore, it is advisable that farmers are not only accompanied before and during phase-in, but also receive professional support during use.

Childhood obesity - risk factors and prevention strategies

Introduction and purpose: Obesity is one of the most serious health challenges in modern society. Over the last 40 years, the number of obese school-age children has increased tenfold. This not only has significant consequences for physical health, but also affects psychosocial aspects and the quality of life of the young generation. The aim of this study is to conduct a comprehensive review of the literature on obesity among children and adolescents, focused on identifying the main risk factors and analyzing effective forms of prevention. Materials and methods: A review of the literature available in the "PubMed" database and books was conducted. The search was performed by using the following keywords: "childhood obesity", "childhood obesity risk factors", “childhood obesity prevention” State of knowledge: The risk factors for obesity in children and adolescents include genetic factors, endocrine diseases, improper diet, low physical activity, low socioeconomic status, stress, psychological factors, short sleep time, medications, hypothalamic obesity and H. pylori. As part of the prevention of obesity in children and adolescents, it is recommended to develop appropriate habits in children and adolescents. The influence of parents on health behaviors in children is important. Top-down activities such as health campaigns and legal regulations also have a significant impact. Summary: Due to research conducted over the years, awareness of obesity risk factors has increased. To effectively prevent this disease, an integrated approach is necessary, taking into account both education and changes in the social environment. Implementing these strategies requires cooperation at local, regional, national and international levels.

Scenario for the formation of vortexlike structures in a presubstorm arc, taking into account changes in the arc height during its evolution

Activity in a prebreakup auroral arc in the form of vortexlike structures, the appearance/disappearance of which is preceded by an increase/decrease in the brightness of the arc, was studied in the context of a magnetospheric substorm, large-scale ionospheric convection, the situation in the interplanetary medium, and triangulation measurements of the arc height. The structures are observed in the premidnight hours and represent a superposition of two auroral forms: a large-scale bend in the arc that outlines the polar boundary of the diffuse auroras and smaller luminous tongues of luminosity (mini-torches) elongated along the convection on the western slope of the bends. The structures as a whole move against convection, towards substorm activity to the east of the observation area. We attribute the appearance of structures to the propagation of a disturbance deep into the magnetosphere, generated as a result of interaction of the magnetopause with a solar wind inhomogeneity, on the front of which Bz turns southward. The results of triangulation measurements show that the increase in brightness in the prebreakup arc shortly before the appearance of vortexlike structures is accompanied by a decrease in the height of the lower edge of the arc, which we explain by the appearance of a parallel electric field above the arc, which accelerates the precipitating electrons. The role of such a field in the formation of the torchlike structures is discussed in the framework of the interchange instability of the pole boundary of diffuse auroras.

A 30-year trend of dairy consumption and its determinants among income groups in Iranian households.

Milk and dairy products provide essential nutrients and have the potential to prevent chronic diseases, thus reducing healthcare costs. However, there is a lack of consistent and updated data on dairy consumption trends in Iran. This study aims to analyze the trends in dairy consumption among Iranian households from 1991 to 2021, focusing on household-level determinants across different expense groups. The study uses data from the Iranian Household Expenditure and Income Survey conducted annually from 1991 to 2021 to analyze households' dairy consumption. The data includes values and expenses of food and non-food items purchased in the previous month, as well as demographic characteristics of household members. The households were categorized into 10 deciles based on their gross expense. The econometric model used weighted mean per capita milk, yogurt, cheese, and total dairy consumption based on milk equivalent for each decile. The model takes into account changes in income, prices, household composition, education level, occupation, and residency area using panel data. Data preparation and model estimation were performed using RStudio and STATA17 software. Based on the findings, in 1991, per capita milk, yogurt, and cheese consumption were 26.77 kg, 16.63 kg, and 2.42 kg, respectively. By 2021, these figures changed to 22.68 kg, 11.06 kg, and 3.79 kg, reflecting a decrease in milk and yogurt consumption but an increase in cheese consumption. Family size was positively correlated with yogurt consumption and head of the household spouse's job score were positively correlated with milk, yogurt and cheese consumption. Also, the presence of under five-year-old children and older adults members (over the age of 60) in the household was inversely related with yogurt and cheese consumption. Female-headed households tended to purchase more cheese, while their milk purchase level was significantly lower. Residing in urban areas was negatively related to milk, while cheese and total dairy consumption was higher in urban areas. The findings highlight the importance of targeted dairy subsidy interventions and educational programs to improve dairy consumption in Iranian households, especially among vulnerable groups. This will require urging policymakers and food system stakeholders for effective strategies that address macro-level factors to promote dairy consumption.

Автоматизація побудови, порівняння та вибору маршрутів та схем доставки в системі мультимодальних перевезень


 The article proposes the application of a methodical approach to choosing the optimal route of multimodal transportation based on a module integrated into the information system of a freight forwarding company. The functions of the module are to build an optimal delivery scheme and meet all customer requirements, both domestic and international multimodal transportation, taking into account the changing circumstances in the conditions of instability caused by the state of war and the need to reorient the usual delivery routes.
 In the conditions of military operations, this method of automated search and comparison of alternative routes allows taking into account changing conditions that develop in real time, while the cargo flow should be accompanied by an information flow that would also be available in real time. The proposed structure of the database, the structures of requests for development routes., developed forms of source documents. The criteria for comparing routes of different dimensions are defined: the difference in the distance of cargo transportation, the costs of changing the existing system of cargo transportation, increasing the level of transportation safety, delivery time, reducing the cost of delivering a batch of goods, the difference in delivery time. A solution to the multi-criteria decision-making problem by normalizing the criteria and the additive optimization method is proposed. The method of determining the best route and supply scheme is implemented in the "decision-making" module, which is integrated into the information system of the transport forwarding company.
 The result of the practical implementation of the proposed method of construction, comparison and selection of routes and delivery schemes in the system of multimodal transportation based on the integrated module in the information system of the transport and forwarding company is the possibility of quick response to changes in external circumstances, warnings of emergency and conflict situations, control of the transportation process along the entire route and , if necessary, making adjustments to the route and delivery scheme, choosing a safe and effective option by the operator of multimodal transportation.

Impact of dexamethasone in severe COVID-19-induced acute kidney injury: a multicenter cohort study

BackgroundAcute kidney injury (AKI) in intensive care unit (ICU) patients with severe COVID-19 is common (> 50%). A specific inflammatory process has been suggested in the pathogenesis of AKI, which could be improved by dexamethasone (DXM). In a small monocenter study (n = 100 patients), we reported a potential protective effect of DXM on the risk of AKI. This study aimed to investigate the preventive impact of DXM on AKI in a multicenter study of patients with severe COVID-19.MethodsWe conducted a multicenter study in three French ICUs from March 2020 to August 2021. All patients admitted to ICU for severe COVID-19 were included. Individuals with preexistent AKI or DXM administration before admission to ICU were excluded. While never used during the first wave, DXM was used subsequently at ICU entry, providing two treatment groups. Multivariate Cause-specific Cox models taking into account changes in ICU practices over time, were utilized to determine the association between DXM and occurrence of AKI.ResultsSeven hundred and ninety-eight patients were included. Mean age was 62.6 ± 12.1 years, 402/798 (50%) patients had hypertension, and 46/798 (6%) had previous chronic kidney disease. Median SOFA was 4 [3–6] and 420/798 (53%) required invasive mechanical ventilation. ICU mortality was 208/798 (26%). AKI was present in 598/798 (75%) patients: 266/598 (38%), 163/598 (27%), and 210/598 (35%) had, respectively, AKI KDIGO 1, 2, 3, and 61/598 (10%) patients required renal replacement therapy. Patients receiving DXM had a significantly decreased hazard of AKI occurrence compared to patients without DXM (HR 0.67; 95CI 0.55–0.81). These results were consistent in analyses that (1) excluded patients with DXM administration to AKI onset delay of less than 12 h, (2) incorporating the different ‘waves’ of the COVID-19 pandemic.ConclusionsDXM was associated with a decrease in the risk of AKI in severe COVID-19 patients admitted to ICU. This supports the hypothesis that the inflammatory injury of AKI may be preventable.

Age dynamics of the gender wage gap: An analysis with matched employer-employee microdata for Spain

The aim of this research is to provide new evidence on the evolution of the gender wage gap by age using matched employer-employee microdata for Spain, taking into account changes across generations with respect to the age dynamics of the pay gap. We propose a wage equation controlling for age effects and their differences by gender. We estimate this equation by year taking advantage of overlapping cross-sectional microdata. We then calculate the variation of the gender wage gap for individuals with the same age but belonging to different generations as each wave of our data encompasses common birth cohorts. Our results suggest that the gender wage gap in the case of Spain tends to decrease both over time and across generations. By contrast, it tends to widen as women get older, which is consistent with previous research for other countries. These trends are robust to changes in the wage equation specification and apply even for comparisons of very similar men and women working at very similar firms. In fact, segregation appears to play an important role in the evolution of the gender wage gap along the career.

Dynamics of changes in the psychosocial characteristics of online media consumers under the influence of official information and rumors about COVID-19

The purpose of this study is to study changes in the psychosocial characteristics of network users who spread online rumors on during the pandemic COVID–19. Special attention is paid to the psychological reaction of consumers to reports of pandemic in the context of infodemiс. The subject is the peculiarities of the dissemination and perception of official information and rumors about the pandemic in network media. The object is information about the pandemic on two Chinese network platforms that posts with label "rumors". The research methods were Internet monitoring and statistical analysis. The entire early stage of pandemic is included in the research period (from January to March 2020). The author's special contribution is the analysis of the impact of social networks on the psychological state of consumers and the formation of public consciousness in the context of an infodemiс generated by mass and contradictory information COVID-19. The main conclusions are the need to take into account changes in the mental states of the audience and communicative behavior in information activities, depending on the stage of attitude to the event, pragmatic motives and social interaction. Different requirements should be imposed on the information disseminated at different stages, taking into account the psychological state of the audience, also the existence of various languages of consciousness used by an individual in cognitive and emotional manifestations. Government departments can appropriately publish, clarify and disclose reliable and useful information in a timely manner to prevent the spread of rumors. The scientific novelty consists in analyzing the cognitive and emotional reactions of the mass audience to the flow of information about COVID-10 in all periods, deepening media experts' understanding of the relationship between the behavior of users and the spread of disinformation, determining approaches to developing strategies to combat rumors on the Internet.

The impact of childhood psychological trauma on adult life

Within the framework of this study, the possibility of mitigating the effects of childhood trauma and strengthening the physical and mental health of adults was analyzed, since childhood trauma negatively affects an adult. At the same time, it is possible that some people can develop resilience and establish barriers that help them overcome the difficulties they have had to face. The term "childhood psychological trauma" refers to emotionally and/or mentally unpleasant or disturbing events that occurred in childhood and can have a long-term impact on a person's physical and mental health. Adults who have experienced trauma in childhood may have difficulty building and maintaining healthy connections with others, and communication with the opposite sex does not go well. The aim of the research was to study the impact of childhood injuries on adult life, as well as to identify the relationship between childhood psychotrauma and post-traumatic symptoms of adults. Standard tests for childhood trauma and post-traumatic effects were used for the study. For this purpose, a sample of 100 people aged 18-50 years was taken. The novelty of the study lies in the need for constant updating of knowledge and methods of working with people who experienced psychological trauma in childhood, taking into account changing conditions and factors affecting their psychological state. The results of the study can be used to develop programs for the prevention of childhood psychological trauma. The results showed that childhood injuries can have a long-term effect on people even in adulthood. The results indicate a close relationship between childhood trauma and the development of symptoms of post-traumatic stress disorder of adults. According to a positive correlation, the likelihood of developing symptoms of post-traumatic stress disorder increases as childhood trauma increases. It is important to note that correlation does not indicate a causal relationship. The findings do not prove a causal relationship, even if there is a significant correlation between childhood trauma and symptoms of post-traumatic stress disorder. Other factors such as genetic predisposition, social support, and coping methods can also influence post-traumatic stress disorder.

The current state of the wine market in Russia

This scientific article explores the current state of the winemaking market in Russia. Taking into account changing consumer preferences, economic factors and legislative norms, the authors analyze the current situation of the industry, its dynamics and development prospects. The article analyzes the wine industry. The dynamics of the growth of the viticulture industry, the importance of which lies in providing wine producers with wine materials, is considered. The structure and dynamics of sales of wine products are studied both in Russia as a whole and by region. The problem of import substitution in the Russian wine market is considered. The research is based on the analysis of statistical data and marketing research. The article examines the main market trends, including changes in consumer demand, competitive advantages of various segments and opportunities for the development of new production technologies. The presented analysis will help entrepreneurs, investors and regulators to better understand the current situation in the Russian wine market and make informed strategic decisions for the future. To study the current state of the wine market in Russia, a comprehensive methodological approach was used, including analysis of statistical data, marketing research, interviews with industry experts and analysis of the legislative framework. This approach made it possible to cover various aspects of market dynamics and identify key trends. The scientific novelty of this article lies in an updated analysis of the current state of the wine market in Russia, taking into account the latest trends and changes in the industry. The study includes up-to-date data on consumer preferences, economic factors and legislative impact on the wine market. The conclusions of the article emphasize the increasing demand for high-quality and environmentally friendly wines, the growing interest in local producers and the strengthening of the position of domestic wines in the market. The authors of the article also identified prospects for the development of new production technologies and marketing strategies to attract consumers and investors. In general, the article highlights the importance of adapting the wine industry to changing market conditions and offers practical recommendations for industry participants.

Triple-Entry Accounting and System Integration

Triple Entry Accounting (TEA) provides an opportunity for fundamental change in accounting. TEA is a foundational development of Blockchain technology, which is considered a pillar of the Fourth Industrial Revolution. Nevertheless, in order to augment its impact, TEA should be integrated with other systems. This paper aims to examine the relationship of TEA with system integration (SI) and how it can affect integration. This study reviews the SI literature in the context of accounting, examines how the literature on TEA has evolved over the years, and finally contributes to the analysis of how TEA is related to integration. A key theme is the connection of accounting controls and system integration. The methodology of the four design principles of control in system integration is adopted. Transparency is the main perspective of these principles. It was found that TEA promotes transparency, reduces the risk of fraud, and facilitates system integration.

Military training in modern geopolitical realities

Introduction. An assessment is made of the role of military training in terms of the geopolitical stability of Russia as an important player on the world stage. The interrelation of war and military affairs from the factors of domestic and foreign policy is shown.Purpose setting. The problem of military training in the conditions of military confrontation with the countries of the «collective West» is put forward as the fundamental task of the study. Analyzing the reforms of the country's military organization, starting from the 2000s of the XX century, the author focuses on the fact that the sovereignty of the state can be ensured only if there is a combat-ready Armed Forces, where an important role belongs to a full-fledged military mobilization reserve. Two components of the personnel of the Ministry of Defense – professional military personnel and those liable for military service who are in the reserve – act as a condition and guarantor of their readiness to repel aggression. Therefore, their military training should be organized taking into account changes in the field of military affairs, and the system of military training itself should cover the entire population.Methodology and methods of the study. The methodology is based on the analysis and comparison of the experience of military reforms by the top leadership of the military department of the Russian Federation since the early 2000s and the solution of these issues at the present time and in the near future. The dialectical approach helps the author to show the causal relationship of military reforms in Russia and their impact on the state of military educational activities, and, accordingly, the quality of training of military personnel.Results. The results of the study should be considered a demonstration of military training in Russia from the point of view of the changed conditions of geopolitics.Conclusions. The outcomes that conclude this study sum up the full range of information presented that, in order to ensure long-term peace, a country must have a reliable military capability based on militarily trained human resources. It is not by chance that the article analyzes the nature of the special military operation in Ukraine. This experience, as well as the experience of Russia's participation in other wars and military conflicts, allows us to substantiate the conclusions about the organization of an effective system of professional military training in Russia.

METHODS FOR INCREASING THE CONDENSATE RECOVERY COEFFICIENT WHEN DEVELOPING GAS CONDENSATE FIELDS

This article will discuss methods for increasing the condensate recovery coefficient and the concept of condensate recovery. Gas condensate is a cold hydrocarbon reservoir that includes natural gas as well as liquid hydrocarbons, often in the form of liquid condensate. During reservoir extraction, liquids are mixed from mixtures of light hydrocarbons (eg methane, ethane, propane) and denser liquid hydrocarbons (known as condensates). Gas condensates are found in underground reservoirs, where temperature and pressure conditions allow the gas to condense into liquid form as it moves from the formation to the surface. Such situations are often observed in tanks where there is a combination of increased pressure, high temperatures and a specific gas composition. The condensate production indicator from the reservoir describes the level of gas condensate extraction from gas condensate and oil and gas condensate fields. A distinction is made between instantaneous condensate production (determined at a certain point in time) and final production (at the end of commercial exploitation of the field). To quantify condensate production, the condensate production indicator is used - this is the ratio between the given definition of condensate and the reserves taken from the reserves of the field based on its study (expressed as a percentage or fraction of units). This indicator is used to extract recoverable condensate reserves. In addition, it is taken into account when developing a project for a gas condensate or oil and gas condensate field, taking into account the efficiency of the technology used. The completeness of condensate removal in some cases determines the reasonableness of developing the selected system. The main features of the behavior of gas condensate systems are associated with the corresponding phenomena reflected in the phase diagrams of reverse condensation and evaporation. These features lead to the fact that when the pressure in the gas condensate system decreases to a level below the saturation pressure, condensation of heavier hydrocarbons (condensate) occurs. If the pressure in the gas condensate formation during development is maintained at the initial level (or the pressure at the beginning of condensation), then phase transitions occur only in the formation zones adjacent to the well. This requires taking into account changes over time, such as changes in filtration characteristics in the bottomhole zones of wells. When developing a gas condensate field to the point of depletion, condensate begins to fall out everywhere in the reservoir. However, the condensate that falls often has little effect on the gas saturation coefficient of the entire formation. Consequently, when developing a gas condensate field until depletion (with a low condensate content in the gas), filtration flows can be considered as single-phase, since the precipitated condensate remains motionless. Low condensate saturation of the formation leads to slight changes in its capacitive and filtration characteristics. In the zone of the bottomhole space of the formation, two-phase filtration occurs. Keywords: gas, gas condensate, heavier hydrocarbons, dew point, the condensate recovery coefficient.

Exploring Factors that Encourage and Obstruct Change in Management Accounting in a Company

Exploring Factors that Encourage and Obstruct Change in Management Accounting in a Company

Features of the immuno-metabolic status in patients with mixed anxiety and depressive disord

Worldwide epidemiological data reveal extremely high prevalence of anxiety and depressive disorders, leading to loss of fitness for work and the associated increased economic burden on society. In this regard, it seems crucial to improve the efficacy of standard psychopharmacological treatment of anxiety and depression. The relevance of the study is determined by the identification of combined immune-metabolic disorders in mixed anxiety and depressive disorder.Laboratory and clinical parameters of patients with mixed anxiety-depressive disorder were assessed. It was found that symptoms of anxiety and depression were accompanied by changes in immune and metabolic status. Statistically significant correlations between symptoms of anxiety and depression, and immune-metabolic statuses were identified,which indicates the possible existence of immune-oxidative stress in patients with symptoms of anxiety and depression, and damage to all parts of the immune system: humoral, phagocytic, cytokine, free-radical oxidation, and antioxidant system dependent immunity. These findings indicate the need to take into account changes in immune and metabolic status in patients with mixed anxiety and depressive disorder and consider the possibility of adding immunocorrective drugs to the treatment regimen in order to increase the effectiveness of standard psychopharmacological therapy.