Activities Of Entities Research Articles

Lipid Engineered Nanoparticle Therapy for Burn Wound Treatment.

Skin is the largest organ of the human body protecting the underlying organs and tissues from any foreign attack. Any damage caused in the skin may sometimes result in serious consequences within the internal body tissues. Burn is one such issue that damages the layers of the skin and thereby making the skin vulnerable and prone to any foreign matter entering and causing serious diseases. An online literature assessment was steered for the lipid nanoparticles, burn wound treatments, and different types of nanoformulation. Appropriate information was taken from different electronic scientific databases such as Web of Science, Elsevier, Science Direct, Springer, PubMed, Google Scholar etc. Additional data was summarized from textbooks, local prints and scripts. Recent innovations and developments in nanotechnology-based drug delivery systems have shown promising results in minimizing the drawbacks associated with conventional therapies. Lipid based nanoparticles possess capabilities to deliver active agents to their target site without the possibility of degradation. Conventional therapy of burn wound is costly and the treatment is long lasting, making the patient uncomfortable. Moreover, it also doesn't yield satisfactory results or narrow effects. Encapsulation of bioactives inside the lipid core protects the active entity from pH and enzymatic degradations. This review highlights the drawbacks associated with conventional dosage forms. A lot of consideration is focused on the advancement of nanomaterials using innovative methods in wound care for treating burn wounds with a faster healing effect. This review article highlights recent developments in lipid based nanoformulations for the treatment of burn wound injury.

Recent advances in polymeric hydrogel nanoarchitectures for drug delivery applications

Hydrogels (HDG) are materials exhibiting versatile applications in varying fields such as the pharmaceutical and biomedical industries. However, HDG are prone to inferior chemical, biological, electrical and mechanical features. In order to mitigate these deficiencies, the advent of nanotechnology has informed the inclusion of multifunctional nanoparticulates within HDG matrices to garnerior superior features. Thus, polymeric hydrogel nanoarchitectures (PHN) are amongst emerging category of new nano-hydrogels, fabricated through the incorporation of nanoparticulates, as a second phase within HDG, with enhanced and enchanting properties. For effective pharmaceutical applications, the prevalence of pores within the PHN is outstanding for drug delivery systems (DDS) because of the feasibility of conveying active entities and releasing them at a controlled rate through varying mechanisms. The outstanding behavior of PHN to up-take elevated levels of water transforms them to immune-tolerant nanomaterials thereby making them attractive for biologically affiliated applications, especially in field of pharmacy for drug delivery application. Therefore, this paper presents recently emerging advancements in drug delivery applications of PHN and HDG derivatives including macrogels microgels, and nanogels. Furthermore, magnetically responsive HDG, “smart” or “intelligent” HDG as DDS are also presented. They HDG materials preparation, characterization, properties and applications as DDS are elaborately elucidated as well.

Audit in the digital economy

Introduction. The rapid transformational processes of the economy and the mass digitization of all spheres of life require clear, coherent and systematic approaches to the construction of their activities from the subjects of audit activity. Ukraine is not lagging behind in the introduction of the latest forms of control, and therefore actively incorporates the experience of EU countries into the domestic audit practice. Such a form of control, which is actively introduced into the practice of control and verification work, taking into account the experience of EU countries, is e-audit. 
 Problem. Serious concerns among users of financial statements, business entities, and entities of audit activities are caused by a massive increase in the amount of data, which requires interested users to search for new, progressive approaches to the construction of their activities, in particular, in terms of a conceptual change in the approach to the construction of the work of audit activities. 
 The aim of the study is to reveal the essence of the concept of «e-audit» and critically assess theore­tical and practical approaches to the transformation of audit activity in the context of modern business challenges. 
 Methods. General scientific and special methods are used: theoretical generalization and grouping, formalization, analysis and synthesis; logical generalization of the results. 
 Results. An author’s approach to revealing the essence of the conceptual and categorical apparatus of electronic audit has been formed. 
 Conclusions. A conceptual and categorical apparatus of electronic audit has been developed, within which: the concept of «e-audit» is substan­tiated (systematic, independent and documented audit of the correctness, completeness, timeliness and compliance of data (operations, reporting and other documents), which is carried out using modern digital – technologies that automate processes and contribute to more effective achievement of the goal of electronic audit tasks), in which, unlike existing definitions, a systematic approach was applied, which allowed to characterize it from economic and audit approaches to the definition. This contributes to the deepening of the understanding of the essence of concepts, the unification of the terminological apparatus to increase the efficiency of decision-making in the field of control and verification work.

Comparative Study of Elabela and Apelin on Apelin Receptor Activation Through β-Arrestin Recruitment

Apelin receptor (APJ) ligands elabela (ELA) and apelin have divergent distributions and function differently in vitro and in vivo. Whether differences exist in their capacity of recruitment of β-arrestins (ARRBs) to APJ remains unknown. The aim of the current study was to investigate the different effects of ELA and apelin on the interaction between APJ and ARRBs in live cells by NanoBiT®. NanoBiT® system is a new technology for studying protein–protein interaction in real-time in live cells, based on the emission of luminescence when two split components of NanoLuc luciferase, large Bit (LgBit) and small Bit (SmBit), complement each other to form an enzymatically active entity. We tagged the APJ and ARRBs with LgBit or SmBit and then evaluated their interactions in transiently transfected HEK293T cells, and determined the signal strength yielded as a result of the interaction. We also investigated the concentration-dependent response of the APJ-ARRB interaction in response to ELA and apelin. Finally, we assessed the effect of F13A, an APJ antagonist which is structurally very similar to apelin-13, on ELA- and apelin-mediated APJ-ARRB interactions. The NanoLuc® luciferase signal was highest in the pair of APJ-LgBit with SmBit-ARRB1 or SmBit-ARRB2. NanoLuc® luciferase signal increased in a concentration-dependent manner from 0.1 nM to 10 μM in response to ELA or apelin. Interestingly, ELA elicited weaker APJ-ARRB interaction signals than apelin. Pre-treatment with F13A potently reduced the APJ-ARRB interaction in response to both ELA and apelin. Our results demonstrated that both ELA and apelin promoted the interaction of APJ and ARRBs in a concentration-dependent manner, and ELA is less efficacious than apelin in inducing the recruitment of ARRBs to APJ, providing a biased functional aspect of ELA vs. apelin at the receptor signaling level. Additionally, ELA and apelin may share the same binding site(s) or pocket(s) at the APJ level.

Global Progress in Oil and Gas Well Research Using Bibliometric Analysis Based on VOSviewer and CiteSpace

Studies related to oil and gas wells have attracted worldwide interest due to the increasing energy shortfall and the requirement of sustainable development and environmental protection. However, the state of oil and gas wells in terms of research characteristics, technological megatrends, article-produced patterns, leading study items, hot topics, and frontiers is unclear. This work is aimed at filling the research gaps by performing a comprehensive bibliometric analysis of 6197 articles related to oil and gas wells published between 1900 and 2021. VOSviewer and CiteSpace software were used as the main data analysis and visualization tools. The analysis shows that the annual variation of article numbers, interdisciplinary numbers, and cumulative citations followed exponential growth. Oil and gas well research has promoted the expansion of research fields such as engineering, energy and fuels, geology, environmental sciences and ecology, materials science, and chemistry. The top 10 influential studies mainly focused on shale gas extraction and its impact on the environment. More studies were produced by larger author teams and inter-institution collaborations. Elkatatny and Guo have greatly contributed to the application of artificial intelligence in oil and gas wells. The two most contributing institutions were the Southwest Petr Univ and China Univ Petr from China. The People’s Republic of China, the US, and Canada were the countries with the most contributions to the development of oil and gas wells. The authoritative journal in engineering technology was J Petrol Sci Eng, in environment technology was Environ Sci Technol, in geology was Aapg Bull, and in materials was Cement Concrete Res. The keyword co-occurrence network cluster analysis indicated that oil well cement, new energy development, machine learning, hydraulic fracturing, and natural gas and oil wells are the predominant research topics. The research frontiers were oil extraction and its harmful components (1992–2016), oil and gas wells (1997–2016), porous media (2007–2016), and hydrogen and shale gas (2012–2021). This paper comprehensively and quantitatively analyzes all aspects of oil and gas well research for the first time and presents valuable information about active and authoritative research entities, cooperation patterns, technology trends, hotspots, and frontiers. Therefore, it can help governments, policymakers, related companies, and the scientific community understand the global progress in oil and gas well research and provide a reference for technology development and application.

A New 1,2-Naphthoquinone Derivative with Anti-lung Cancer Activity.

1,2-Naphthoquinone (2-NQ) is a nucleophile acceptor that non-selectively makes covalent bonds with cysteine residues in various cellular proteins, and is also found in diesel exhaust, an air pollutant. This molecule has rarely been considered as a pharmacophore of bioactive compounds, in contrast to 1,4-naphthoquinone. We herein designed and synthesized a compound named N-(7,8-dioxo-7,8-dihydronaphthalen-1-yl)-2-methoxybenzamide (MBNQ), in which 2-NQ was hybridized with the nuclear factor-κB (NF-κB) inhibitor dehydroxymethylepoxyquinomicin (DHMEQ) as a nucleophile acceptor. Although 50 µM MBNQ did not inhibit NF-κB signaling, 10 µM MBNQ induced cell death in the lung cancer cell line A549, which was insensitive to 2-NQ (10 µM). In contrast, MBNQ was less toxic in normal lung cells than 2-NQ. A mechanistic study showed that MBNQ mainly induced apoptosis, presumably via the activation of p38 mitogen-activated protein kinase (MAPK). Collectively, the present results demonstrate that the introduction of an appropriate substituent into 2-NQ constitutes a new biologically active entity, which will lead to the development of 2-NQ-based drugs.

Peculiarities of Evaluating the Activity of Scientific Organizations in Some Countries of the Former USSR

Methodological approaches and peculiarities of evaluating the activity of research institutions in the countries of the former USSR are considered. Thus, in the Republic of Kazakhstan, according to the "Methodology for evaluating the activity of entities of scientific and (or) scientific and technical activity", each indicator is assigned to a certain block provided in the "Rating list of entity". The significance of indicators in blocks is regulated by feasible parameters. The quality of scientific and scientific and technical activities is determined by summing up the integral assessments for all blocks. According to the total number of points received, the commission makes a decision on the recommendation of the entity of scientific and technical activity for accreditation.
 In the Republic of Armenia, a rating model for evaluating the results of their activities is used to distribute the basic funding of scientific institutions. The evaluation takes place according to seven criteria, represented by indicators, which are used to calculate the coefficient of evaluation of the effectiveness of the scientific activity of the institution. At the same time, pre-formed groups of institutions engaged in scientific activities in similar fields of scientific research are subject to evaluation.
 In the Republic of Uzbekistan, with the goals of creating a competitive environment in the field of scientific research and development, stimulating an increase in the level and quality of scientific activity, ensuring effective mechanisms for managing the scientific sphere, rational use of scientific potential and financial resources, the "Methodology for determining the rating of scientific institutions" was approved. The framework of the rating is based on the principles of impartiality, transparency and fairness, as well as criteria determined by indicators. Indicators are calculated according to formulas, based on the results of which points are determined. According to the points, a ranking of institutions is formed and they are divided into groups.
 The conclusion is as follows that in the considered countries of the former USSR, preference is given to a quantitative approach aimed at obtaining a final assessment in the form of a single numerical indicator. Such an assessment does not include the quality of research and the specificity of activities in various fields of science, does not reflect the importance of the results, and therefore does not characterize the effectiveness of a specific scientific institution. The mentioned approach raises questions about its objectivity, as it does not allow to avoid manipulations with the assignment of certain points, which occurs artificially. The difference in the methods used to evaluate the effectiveness of scientific institutions in Ukraine is indicated.

Insights into the structure-performance relationship of CuOx-CeO2 catalysts for preferential oxidation of CO: Investigation on thermally induced copper migration process

A series of CuOx-CeO2 catalysts is designed by coating composite copper-ceria precursor with different thickness of CeO2, followed by thermal treatment at 500 and 700 °C respectively to investigate the outward migration phenomenon of Cu species induced by high temperature thermal treatment. For the CuOx-CeO2 catalysts calcined at 500 °C, the coating of CeO2 covers the active surface Cu entities and degrades the low temperature catalytic performance for preferential oxidation of CO (CO-PROX). However, thermal treatment at 700 °C induces the migration of large amounts of Cu entities from bulk to the surface of CeO2 nanoparticles and recovers the low temperature catalytic performance. In addition, 700 °C thermal treatment of CuOx-CeO2 catalyst without CeO2 coating causes excessive outward migration of Cu species and severe CuO agglomeration, which decreases the catalytic performance at low reaction temperature, but broadens the high temperature operation window on account of the formation of inverse CeO2-CuO structure. This work provides deeper insight into the regime of thermally induced Cu migration phenomenon, and illuminated the structure-performance relationship of copper-ceria based catalysts for CO-PROX.

Supramolecular Rings as Building Blocks for Stimuli-Responsive Materials.

Stimuli-responsive polymers are of great interest due to their ability to translate changing environmental conditions into responses in defined materials. One possibility to impart such behavior is the incorporation of optically active molecules into a polymer host. Here, we describe how sensor molecules that consist of a π-extended benzothiadiazole emitter and a naphthalene diimide quencher can be exploited in this context. The two optically active entities were connected via different spacers and, thanks to attractive intramolecular interactions between them, the new sensor molecules assembled into cyclic structures in which the fluorescence was quenched by up to 43% when compared to solutions of the individual dyes. Detailed spectroscopic investigations of the sensor molecules in solution show that the extent of donor/acceptor interactions is influenced by various factors, including solvent polarity and ion concentration. The new sensor molecule was covalently incorporated into a polyurethane; the investigation of the optical characteristics in both the solid and solvent-swollen states indicates that a stimulus-induced formation of associated dye pairs is possible in polymeric materials. Indeed, a solvatochromic quenching effect similar to the behavior in solution was observed for solvent-swollen polymer samples, leading to an effective change of the green emission color of the dye to a yellow color.

LOCATION DISCOVERY OF VECTOR DATA UPDATE DRIVEN BY MAP IMAGE TILES FOR NATIONAL GEO-INFORMATION SERVICE PLATFORM

Abstract. With the popularization of geographic information data applications, new requirements are put forward for the rapid update of vector data. The overall update of vector data is expensive and time-consuming. Therefore, we need to use various technical means to intelligently sense the changes of geographical entities and realize the active monitoring of the changes of vector data. In this paper, the building layers that are closely related to human beings and gradually become active geographic entities with the urbanization process are selected to monitor the location of the vector data to be updated. This paper first trains the model using single building layer tiles and image tiles. Then, based on the trained model, the location where the building layer tiles are inconsistent with the image tiles is found in the area to be detected. According to different situations, we set different thresholds to find the position to be updated in the vector data. After manual discrimination, the overall accuracy of the method proposed in this paper is 89%. This paper provides new insights into the update discovery of vector data. In addition, by further improving the boundary accuracy of extracted buildings, the extracted building results can be directly applied to the fusion update of vector data.

Triazine based chemical entities for anticancer activity

Abstract Triazine is a six-membered aromatic nitrogen heterocyclic moiety that was extensively investigated because of its biological properties and, in particular anticancer potentials. Kinases play a crucial role in cancer cell proliferation and metabolism. Triazine derivatives show anticancer activity by inhibiting the lipid kinases like phosphoinositide 3-kinases, mammalian target of rapamycin, receptor tyrosine kinases, like focal adhesion kinase, cyclin-dependent kinases, Rho-associated protein kinases, p21-activated kinases, carbonic anhydrases, enolase inhibitors, microtubules inhibitors, and histone deacetylases. The present chapter highlights the synthesis of triazine-based derivatives, their characterization, evaluation of anticancer properties, and their journey towards possible medicine for cancer.

A novel searchable encryption scheme to reduce the access pattern leakage

Searchable symmetric encryption (SSE) is a technology that enables clients to outsource sensitive data in the cloud. The vast usage of cloud and rapid growth in file sharing over the cloud has forced researchers into devising newer searchable encryption (SE) systems that are more secure and robust. This paper explores the effects of leakage of access patterns to an adversary. It is observed that in most of the existing systems, a successful statistical attack can help the adversary learn the access pattern, provide him with the required document and reveal the underlying data. This paper addresses these issues by presenting a novel SE system which hides the search pattern and access pattern. In this paper, we propose a SSE system that uses forward index while lifting the one-time search limitation of the previous solutions. Our system uses a trapdoor obfuscation technique to deceive the 3rd party adversary who is considered as an active entity other than client and server, observing the information being exchanged during the active session of client and the cloud service provider. Compared with the existing techniques, this solution uses keyword analysis to extract limited words from the documents based on the frequency of occurrence. To provide stronger privacy, an encoding technique is used which aims to hide the access pattern from the adversary. In order to eliminate trapdoor linkability, a probabilistic trapdoor generation process is presented. The test results demonstrate that our system is suitable for practical usage with minimal overhead and is more efficient as compared to the state of the art.

Transforming Dyes into Fluorophores: Exciton‐Induced Emission with Chain‐like Oligo‐BODIPY Superstructures

AbstractHerein we present a systematic study demonstrating to which extent exciton formation can amplify fluorescence based on a series of ethylene‐bridged oligo‐BODIPYs. A set of non‐ and weakly fluorescent BODIPY motifs was selected and transformed into discrete, chain‐like oligomers by linkage via a flexible ethylene tether. The prepared superstructures constitute excitonically active entities with non‐conjugated, Coulomb‐coupled oscillators. The non‐radiative deactivation channels of Internal Conversion (IC), also combined with an upstream reductive Photoelectron Transfer (rPET) and Intersystem Crossing (ISC) were addressed at the monomeric state and the evolution of fluorescence and (non‐)radiative decay rates studied along the oligomeric series. We demonstrate that a “masked” fluorescence can be fully reactivated irrespective of the imposed conformational rigidity. This work challenges the paradigm that a collective fluorescence enhancement is limited to sterically induced motional restrictions.

Transforming Dyes into Fluorophores: Exciton-Induced Emission with Chain-like Oligo-BODIPY Superstructures.

Herein we present a systematic study demonstrating to which extent exciton formation can amplify fluorescence based on a series of ethylene‐bridged oligo‐BODIPYs. A set of non‐ and weakly fluorescent BODIPY motifs was selected and transformed into discrete, chain‐like oligomers by linkage via a flexible ethylene tether. The prepared superstructures constitute excitonically active entities with non‐conjugated, Coulomb‐coupled oscillators. The non‐radiative deactivation channels of Internal Conversion (IC), also combined with an upstream reductive Photoelectron Transfer (rPET) and Intersystem Crossing (ISC) were addressed at the monomeric state and the evolution of fluorescence and (non‐)radiative decay rates studied along the oligomeric series. We demonstrate that a “masked” fluorescence can be fully reactivated irrespective of the imposed conformational rigidity. This work challenges the paradigm that a collective fluorescence enhancement is limited to sterically induced motional restrictions.

Simple Zn-Mediated Seleno- and Thio-Functionalization of Steroids at C-1 Position.

Here we report the reaction in the biphasic system of the in situ prepared selenols and thiols with 1,4-androstadiene-3,17-dione (1) or prednisone acetate (2) having α,β-unsaturated ketone as an electrophilic functionalization. The Michael-type addition reaction resulted to be chemo- and stereoselective, affording a series of novel steroidal selenides and sulfides. This is an example of a one-step, eco-friendly process that bypasses some of the main concerns connected with the bad smell and the toxicity of these seleno- and thio-reagents. Furthermore, we demonstrated that the proposed methodology offers the possibility to prepare libraries of steroids variously and selectively decorated with different organochalcogen moieties at the C1 position starting from 1,4-androstadienic skeletons and leaving unaltered the C4–C5 unsaturation. Based on the data reported in the literature the introduction of an organoselenium or an organosulfur moiety in a steroid could provide new interesting pharmaceutically active entities exerting anticancer and antimicrobial activities. In this optic, new synthetic strategies to efficiently prepare this class of compounds could be strongly desirable.

WOMAN IN THE NOVELS OF TALEB ALREFAI (A STUDY IN THE TEXT SOCIOLOGY)

The woman transferred from a passive in the poetry world to an active entity in the novel's ‎world which put her under the concern facing trouble and the society suffers that she has as ‎a doubter, wife, and a sweetheart, the novel lance targeted her from the first beginning of ‎this art, Al-Refaee is and of those who wrote about her to talk on the behalf of her tongue in ‎most of his novel works.‎ The reader of those novels find that it is built of three pillars:‎ First: the case of the divorce and the divorced woman in the Arab society.‎ Second: Educated woman and the failure marriage relationship.‎ Third: the reason behind the woman's involvement in the matter of the outer marriage ‎affairs.‎ My work in this research will base on these three pillars and treating each one through ‎the character which is a study that deals with this subject as more than art techniques and ‎how the character in each pillar is a symbol of a sample of society for erecting more ‎questions of the concentration on the satisfaction that allows changes.‎ Aim of the research ‎1- Identifying the symbol of the women in the novel as a social phenomenon in itself.‎ ‎2- The women's picture in Kuwaiti society.‎ ‎3- The woman in the past (grandmen fiction), and the present (the event of the novel).‎ The research significance:‎ Putting the finger on women picture in the Kuwaiti society in particular and the Arab ‎society in general and the mediation of calling for freedom and the violence she suffers ‎from, the novel as the first are of the society plays a big role in turning the society page an ‎identifying the troubles and all the changes especially the post-modern novel which ‎uncovers the marginal people and makes them heroes that talks by theirs tongues and ‎displays their problems, and this what we will be treating in our research, God willing.‎

Vision on Synthetic and Medicinal Facets of 1,2,4-Triazolo[3,4-b][1,3,4]thiadiazine Scaffold

The present review article strives to compile the latest synthetic approaches for the synthesis of triazolothiadiazine and its derivatives, along with their diverse pharmacological activities, viz. anticancer, antimicrobial, analgesic and anti-inflammatory, antioxidant, antiviral, enzyme inhibitors (carbonic anhydrase inhibitors, cholinesterase inhibitors, alkaline phosphatase inhibitors, anti-lipase activity, and aromatase inhibitors) and antitubercular agents. The review focuses particularly on the structure–activity relationship of biologically important 1,2,4-triazolo[3,4-b][1,3,4]thiadiazines, which have profound importance in drug design, discovery and development. In silico pharmacokinetic and molecular modeling studies have also been summarized. It is hoped that this review article will be of help to researchers engaged in the development of new biologically active entities for the rational design and development of new target-oriented 1,2,4-triazolo[3,4-b][1,3,4]thiadiazine-based drugs for the treatment of multifunctional diseases.Graphical

Tax debt: problems, regional peculiarities and possible ways to reduce it (based on the materials of the Republic of Dagestan)

Identification of ways to reduce tax arrears is relevant in all countries of the world, since no country in the world can completely eradicate it and various measures are being taken to reduce it (voluntary and compulsory). In Russia, the issues of reducing tax and fee arrears are particularly relevant, since in a number of subjects of the Russian Federation the amount of tax and fee arrears is growing annually. As an example for a detailed study on this topic, the author considers such a subject of the Russian Federation as the Republic of Dagestan. The results of the study revealed that, despite the fact that measures aimed at reducing tax arrears are being implemented in the Republic of Dagestan, the amount of taxes and fees owed to the budget system of the Russian Federation continues to be significant (in the Republic of Dagestan, its amount is up to 25% of its own budget revenues) and recommendations for the implementation of measures aimed at reducing it in modern conditions. The article discusses the directions for reducing tax arrears, suggests the implementation of measures aimed at improving the quality of tax administration and the effectiveness of forms and methods of tax control, increasing the level of debt collection, preventing the possibility of tax evasion, the use of a set of measures to recover tax debts, in accordance with the Tax Code of the Russian Federation, including with the participation of tax, law enforcement and judicial bodies, as well as creating favorable conditions for the development of small and medium-sized businesses, expanding the tax base, increasing investment activity and stimulating economic entities to obtain the status of a law-abiding taxpayer.

Andrographolide Derivatives Target the KEAP1/NRF2 Axis and Possess Potent Anti-SARS-CoV-2 Activity.

Naturally occurring compounds represent a vast pool of pharmacologically active entities. One of such compounds is andrographolide, which is endowed with many beneficial properties, including the activity against severe acute respiratory syndrome coronavirus type 2 (SARS‐CoV‐2). To initiate a drug repurposing or hit optimization campaign, it is imperative to unravel the primary mechanism(s) of the antiviral action of andrographolide. Here, we showed by means of a reporter gene assay that andrographolide exerts its anti‐SARS‐CoV‐2 effects by inhibiting the interaction between Kelch‐like ECH‐associated protein 1 (KEAP1) and nuclear factor erythroid 2‐related factor 2 (NRF2) causing NRF2 upregulation. Moreover, we demonstrated that subtle structural modifications of andrographolide could lead to derivatives with stronger on‐target activities and improved physicochemical properties. Our results indicate that further optimization of this structural class is warranted to develop novel COVID‐19 therapies.

TOURIST RENT IN THE SYSTEM OF RENT THEORY CONCEPTS: THE ACCOUNTING ASPECT

Urgency of the research is conditioned by the critical state of the tourism industry. One of the ways to revive the industry is to find additional sources of funding. Considering the fact that considerable budgetary resources are spent to fight the global pandemic, the issues of formation, accumulation, distribution and redistribution of rents, including tourist rents, are actualized. For strategic development of national tourism systems it is necessary to create a mechanism of rent relations, which not only satisfies the interests of state authorities, but allows business entities, including tourism industry, to determine in full the income from operating activities, net profit, as well as the volume of self-financing sources, the component of which should be considered the tourist rent. It is not possible to achieve the required result without defining and further creating the conditions for rent accounting. The purpose and the objective of the research. The purpose of the research is to determine the conditions of the valuation estimates of the tourist rent and its accounting for the needs of effective management of tourist enterprise incomes. In accordance with the defined purpose, the research objectives are as follows: critical evaluation of the results of justification of theoretical foundations of tourist rent; definition of conditions of tourist rent identification in the context of further accounting and clarification of the concept “tourist resources” as a source of tourist rent formation; definition of possibility of identification/allocation of tourist rent in tourism, essence and place of tourist rent in the classification model of rent; definition of economic and legal conditions of tourist rent accounting. The methodological framework of the research is dialectical method of cognition of the essence of tourist resources and tourist rent; bibliographic method and general scientific methods of scientific cognition (analysis, abstraction, synthesis, generalisation) applied for critical evaluation, clarification of concepts “tourist rent” and “tourist resources”, substantiation of basic theoretical provisions of economic and legal regulation of identification and accounting of tourist rent and tourist resources, formulation of conclusions. The scientific novelty of the research results consists in clarification of the concepts of “tourist rent”, “tourist resources”, definition of economic-legal grounds for accounting of tourist rent and tourist resources. The practical significance of the research results is that the stated recommendations can be taken into account in further development of recommendations on identification, evaluation, accounting of tourist rents as additional income of the tourist activity entities, as well as creation of information base for collection of rent payments and their further distribution for the needs of national tourism development. The prospects for further research will consist in developing a set of scientific and methodological provisions and recommendations on attracting tourist rents in the system of self-financing, regional and nation-wide financing of tourist industry entities. Significance/originality. The obtained results can be considered as forming the concept of tourist rent accounting in the sphere of tourist entrepreneurship and create new grounds for revision of the mechanism of rent relations in the tourism industry.