Regulatory Provisions Research Articles

Assessment of changes in regulatory provisions on fixed-assets and capital-investments accounting in Russian accounting practice

Subject. This article discusses and analyzes changes in the regulatory provisions on accounting for fixed assets and capital investments in the Russian accounting practice in the period from 1998 to the date of entry into force and application of Federal Accounting Standard FSBU 6/2020 and Federal Accounting Standard FSBU 26/2020. Objectives. The article aims to assess changes in the above-mentioned regulatory provisions on accounting for fixed assets and capital investments. Methods. For the study, we used normative, scientific, and integrated approaches to assessing changes in regulatory provisions of accounting, as well as a promising technique, systems analysis, comparison, and observation. Results. Based on the results of the analysis of changes in the regulatory provisions on accounting for fixed assets and capital investments in the Russian accounting practice in the period from 1998 to the date of entry into force and application of FAS FSBU 6/2020 and FAS FSBU 26/2020, as well as Russian Accounting Standards PBU 6/97 and PBU 6/01, the article identifies trends in the development of accounting for fixed assets and capital investments in Russia. Conclusions. The regulatory provisions on accounting for fixed assets and capital investments have undergone significant changes. The structure of standards, requirements for accounting and registers for the accumulation of financial information have changed, and the volume of disclosed information has increased. Some regulatory provisions have been separated into certain standards. With the release of FAS FSBU 6/2020 and FAS FSBU 26/2020, there has been an improvement in the quality of disclosed information. There is a convergence of Russian Standards with IFRS, which indicates the success of the programme of reforming the Russian accounting system in accordance with the provisions of IFRS.

태반 추출물의 의학적 근거와 임상적 활용

The placenta, a tissue unique to mammals including humans, plays multiple essential roles during pregnancy, facilitating nutrient supply, metabolism, immune modulation, and hormone regulation between the fetus and mouther. Historically, medical use of the placenta dates back to antiquity, with Hippocrates reportedly using it as a therapeutic agent, and traditional Asian medical textbooks such as Bencao Gangmu in China and Donguibogam in Korea also documenting its medicinal properties. In modern medicine, Soviet ophthalmologist Vladimir Filatov utilized placenta in disease treatment in the 1930s, and in the 1950s, placental preparations began pharmaceutical production in Japan. Recently, two injectable placental products, human placental extracts and human placental hydrolysates (HPH), are approved for menopausal symptom relief and liver function improvement in South Korea (though in clinical practice or research area, HPH often described simply as placental extracts). Current interest in anti-aging, menopause, regeneration, and detoxification has increased utilization and research on these placental products, although well-designed studies and evidence remain limited. This article aims to review the current medical evidence and clinical application of placental extracts, especially with a focus on HPH drawing from the authors' extensive clinical experience.

An Ambient Measurement Technique for Vehicle Emission Quantification and Concentration Source Apportionment.

We develop a new technique called plume regression where fast response instruments located at the roadside are used to measure exhaust plumes of passing vehicles. The approach is used to generate highly disaggregated vehicle emissions information by vehicle type, which compares well with traditional vehicle emission remote sensing. Additionally, the technique provides valuable new information on ambient concentration source apportionment by vehicle type. The technique is flexible enough to consider a wide range of air pollutants and be deployed at roadside ambient monitoring locations. The new approach is used to quantify emissions and concentration source apportionment for ammonia (NH3) and nitrogen oxides (NOx). We find that emissions of NH3 are generally very well controlled from diesel vehicles including those with selective catalytic reduction systems that use NH3 to reduce emissions of NOx. By contrast, gasoline passenger cars are shown to be the dominant contributor to NH3 emissions, which increase with vehicle mileage. Average fuel-specific NH3 emission factors for gasoline vehicles range from 0.3 to 1.2 g kg-1, while diesel vehicle emission factors remain below 0.06 g kg-1, with the exception of Euro VI buses with the latest regulatory provisions (0.5 g kg-1).

Constitutionalization of the parliamentary opposition in the Republic of Moldova: realities, challenges, perspectives

Parliament, embodying society in its diversity, transposes this diversity into the political process. The main challenge facing the legislature is managing tensions and maintaining a balance between competing needs to promote social cohesion and solidarity, with parliamentarians being the most important guarantee of citizens' political freedom. Formed following free and competitive elections, the parliament, by simply expressing the will of the electorate, presumes the existence of the opposition in one form or another. However, the status of the opposition is not always found in the constitutional and regulatory provisions. This research is dedicated to the identification of the constitutional mechanisms for the recognition and protection of the parliamentary opposition, which creates the preconditions for the creation of a balanced, transparent, and responsible political system.

Microscopic Varicocelectomy under Local Anesthesia as the Treatment of Varicocele.

Varicocele, characterized by the dilation of veins within the spermatic cord, is a prevalent disease in males, accounting for 35%-40% of infertility cases among men of reproductive age. This condition may disrupt normal neuroregulation, blood supply, and temperature regulation in the testicles, thereby impacting sperm count, quality (morphology, fragmentation rate), and functionality (motility). It may even induce symptoms such as pain and testicular atrophy. The international standard treatment method is microscopic varicocelectomy, typically performed under general anesthesia. This requires patients to fast before surgery and necessitates recovery and fasting care postoperatively. The arterial blood pressure drop caused by anesthesia may obscure the fluctuation of the spermatic artery, making the precise intraoperative isolation and protection of the spermatic artery more challenging. Therefore, this study proposes and implements microscopic varicocelectomy under local anesthesia. This method facilitates rapid and precise identification of the fluctuating spermatic artery, reducing the risk of spermatic artery damage. It also provides more humane care for patients, reduces economic burden, and offers a new perspective on the treatment of varicocele.

Optimal Determining Air Supply Humidity for Multi-Location Demands Under Different Objectives in an Indoor Moisture Environment: A Comprehensive Method and Case Study

Within high-precision indoor environments, such as semiconductor fabrication or textile plants, humidity control is paramount for preserving product integrity and reducing energy expenditure. The non-uniform indoor air environment poses a significant challenge in achieving humidity regulation that meets the distinct requirements of various locations. Traditional feedback control mechanisms may lead to instability, overshooting, and oscillation in indoor parameters. This paper proposes a comprehensive method to address humidity assurance issues in high-precision indoor environments by establishing analytical expressions that link the demand parameters at different locations with air supply parameters. Using a case study, this paper examines several typical operational scenarios with diverse control objectives, including minimizing dehumidification energy consumption, minimizing air supply humidity adjustment values, and constraints on adjustable air supply inlets. This method enables rapid calculation of air supply humidity and regulation of humidity parameters at multiple locations within the indoor environment. It considers various locations, requirements, optimization targets, and precision, demonstrating that it can quickly determine the optimal air supply parameters based on the objective function. This method facilitates rapid adjustment and high-precision assurance of different humidity requirements at multiple locations, making it suitable for high-precision design and control of indoor humidity environments.

The Use of Single-Use Medical Gloves in Doctors' Practices and Hospitals.

Single-use medical gloves achieve their purpose only when properly used. Proper use also helps avoid undesired consequences such as excessive waste and CO2 emissions, as well as inadequate hand hygiene. In this selective review of the primary scientific literature, we summarize the current state of knowledge on the use of single-use medical gloves in the health-care sector. We also provide further information from national recommendations, guidelines, and regulatory provisions. Single-use medical gloves mainly serve to protect the health-care professional and are only rarely meant to promote patient safety. For reasons of occupational safety and self-protection, hand hygiene should be performed after single-use medical gloves are removed. A study on single-use medical gloves from open boxes revealed that 13% bore human pathogenic bacteria. It was found in a meta-analysis that wearing single-use medical gloves can lower the risk of nosocomial infection (incidence rate ratio, IRR: 0.77 [0.67; 0.89]. In a randomized controlled trial, adherence for putting on single-use medical gloves without prior hand disinfection was 87%. On the other hand, where hand disinfection was expected to be performed before putting on gloves, adherence was 41%. Proper use can lower the rate of occupational skin diseases and improve adherence to hand hygiene for the five moments in which it is recommended (before and after patient contact, before aseptic procedures, after contact with potentially infectious material, and after contact with the immediate patient environment). Limiting the use of single-use medical gloves to its proper indications promotes the safety of health-care professionals and patients and has beneficial ecological and economic effects as well.

The doctor and drugs. Regulatory provisions, medical-legal aspects, deontological problems

Not available.

M&A contracts in Ukraine: legal regulation and the mechanism of their conclusion

The article is devoted to the study of legal regulation of M&A contracts and mechanisms of their conclusion in Ukraine as a generally accepted way of business scaling. The author establishes that, according to the current regulatory provisions, M&A contracts may be embodied in the following ways: reorganisation procedures of mergers and acquisitions; establishment of control over an enterprise by acquiring a share in the authorised capital or shares of a company; asset deal, as well as a loan agreement with an alternative obligation within the Diia City legal regime. The author stated the diversity of legislation on reorganisation in the form of mergers and acquisitions - the detailed, step-by-step, European-compliant regulation of mergers and acquisitions of joint stock companies contrasts with fragmented and scattered legislation on reorganisation of other types of business entities. It has been emphasised that despite the complexity and resource­consuming nature of reorganisation in the form of mergers and acquisitions, business entities use these procedures due to their inherent universal succession, which in turn leads to tax-neutral consequences of the changes. The author additionally argues that negotiability relates to the share in the authorised capital of a company, and not to corporate rights. Based on the analysis of the legislative framework and law enforcement practice, the author establishes that an alienation agreement of a share in the authorised capital may be: concluded with both company members and third parties; with or without consideration; concluded only in respect of a paid share (at the same time, the legislative prohibition on alienation of unpaid shares in an LLC is aimed at protecting the legitimate interests of other persons, not company members who have not paid for the share); concluded both orally and in writing. The author outlines the regulatory peculiarities of acquiring a significant and controlling shareholding in joint stock companies. The author systematises the types of contracts which are asset deals by their very nature. It has been substantiated the expediency of transferring debts as a part of a single property complex to its acquirer. The article examines the legal regulation of loan agreements with alternative obligations, which are in essence analogous to the convertible loan mechanism common abroad. The author emphasises that despite the principle of freedom of contract, a loan agreement with an alternative obligation cannot be used outside the legal regime of the Diia City. It was concluded that it is necessary to regulate in more detail the conclusion of such an agreement; the variables used in calculating the creditor’s share; the rights and obligations of the creditor and the debtor.

Institutional investors’ role in implementing book building: Views of market participants

The aim of this paper is to assess the views of market participants concerning the institutional investors’ role in implementing book-building pricing of IPOs as Nepal seeks to implement it. A total of 125 market participants were approached for data collection using a structured questionnaire that took a six-month period from January to June 2020. Descriptive and inferential statistics were employed to analyze the collected data. The study found that the role of institutional investors in the prevailing stock market is brutally meager because of the restrained regulatory provisions. Market participants opined that institutional investors play a vital role in developing the stock market and executing book building. Implementation of book building demands a rigorous amendment in the existing regulations that allow institutional investors to enter and play in the market. A precise classification and definition of the potential roles of institutional investors are essential so that the application of the building pricing mechanism could be expected to be more effective. Market participants believed that the active participation of institutional investors will help lure manufacturing and real sector companies, trading houses and hotels into the capital market for public offerings. Issue managers, portfolio managers, share registrars, and stockbrokers agree that the role of institutional investors is inevitable in implementing book-building pricing.

К вопросу о принципах государственной охраны объектов культурного наследия народов Российской Федерации: приглашение к научной дискуссии

The purpose of this study is to determine the principles of state protection of cultural heritage sites, with the possibility of their subsequent normative consolidation. The main motivating factor is the indication in the subject of regulation of the law on this area of the need for such, but their actual absence in the normative consolidation. An additional factor is the lack of any scientific research on this issue. The study proposes only industry-wide principles derived from both specifically legal principles and regulatory provisions of the legislation in question.

Unveiling Ayurveda Aahara and regulatory provisions

Food is vital for human health, providing energy, nutrients, and other essential benefits. Ensuring food safety is of the utmost importance and crucial, as highlighted by the World Health Organization, for maintaining proper nutrition. Ayurveda, the oldest living holistic healthcare system, emphasizes equally on wellness as well as therapeutic aspects by proposing its unique dietetic principles (Aahara) as a probable solution. This could also be observed since the demand for plant-based Ayurvedafood products is surging substantially. To uphold quality, safety, standards, and efficacy in Ayurvedafood products, the Ministry of Ayush and the Food Safety and Standards Authority of India (FSSAI) have taken the joint initiative to include a new category, that is, Ayurveda Aahara, under the ambit FSSAI regulations in May 2022. An attempt has been made to integrate Ayurveda food-related principles with contemporary scientific understanding within the regulatory framework, which is expected to strengthen India’s global position as a custodian of Ayurveda wellness practices through dietetics, thereby contributing toward United Nations Development Programme that is Sustainable development goals related to human health and wellbeing. In this manuscript, the data were collected from various online and offline sources.

Legal regulations of service order in the USSR militia in the 20s of the 20th century

The scientific paper is devoted to the problems of legal regulations of service in the USSR militia in the 20s of the 20th century. Legislative and by-laws adopted by the authorities of the Ukrainian SSR during the period under study were used. Some archival documents containing orders of the militia authorities regulating the service were introduced into scientific circulation. During the study period the distinct aspects of service in the Ukrainian SSR militia were identified. It was determined that in the 1920s, educational, political, and health criteria were established for Ukrainian SSR militia service candidates. The procedure for promotion and conditions of service career were established by the Rules of Service in the militia, which were approved by the NKVD of the USSR. The working hours and dismissal conditions of militia officers were regulated by departmental by-laws of the NKVD of the USSR and the collective agreement based on labor legislation. Attention was paid to the 1926 Regulation on the Militia, which stated the application of labor law standards to militia officers with specific exceptions outlined in the legislative act. It was determined that legal protection for militia officers during their duties was governed by the Criminal Codes of 1922 and 1927, along with the norms of the Administrative Code of 1927. The researcher believes that the 1926 Militia Regulation's provisions, which extended labor law norms to militia officers, are beneficial for updating the current legislation governing police service. It is suggested to consider the possibility of legal regulations of police service based on labor law norms with certain exceptions provided for in the legislation.

Right to Food and Sustainable Food Systems in Nepal: Legal Frameworks, Achievements, and Challenges

Food insecurity remains a persistent challenge in Nepal. The right to food is a fundamental human right recognized in various international conventions and national legal frameworks. The Right to Food and Food Sovereignty Regulation was drafted by the Ministry of Agriculture and Livestock Development, Nepal, and approved by the Council of Ministers in March 2024. The introduction of legal frameworks to ensure food security and their effective implementation is one of the key action tracks identified in Nepal’s National Food System Transformation Pathway. However, several challenges hinder the effective implementation of this regulation, including the availability of financial resources, technical manpower, the establishment of fair price shops, and the technical capacity of the implementing agency. Additionally, policy coherence across government tiers, the interests of external development partners, and certain cultural factors pose significant obstacles to the successful implementation of the regulation's provisions. A comprehensive approach is required, combining legal reforms, economic support, and social initiatives, to transform the right to food from a theoretical concept into a tangible reality for all Nepali citizens. This paper highlights the key provisions, the development process of the regulation, the roles of key stakeholders, and the challenges in its effective implementation. Int. J. Appl. Sci. Biotechnol. Vol 12(3): 115-125.

A Method for the Assessment of Underground Renewable Reserves for Large Regions: Its Importance in Water Supply Regulation

A Method for the Assessment of Underground Renewable Reserves for Large Regions: Its Importance in Water Supply Regulation

A cell-autonomous role for border-associated macrophages in ApoE4 neurovascular dysfunction and susceptibility to white matter injury.

Apolipoprotein E4 (ApoE4), the strongest genetic risk factor for sporadic Alzheimer's disease, is also a risk factor for microvascular pathologies leading to cognitive impairment, particularly subcortical white matter injury. These effects have been attributed to alterations in the regulation of the brain blood supply, but the cellular source of ApoE4 and the underlying mechanisms remain unclear. In mice expressing human ApoE3 or ApoE4, we report that border-associated macrophages (BAMs), myeloid cells closely apposed to neocortical microvessels, are both sources and effectors of ApoE4 mediating the neurovascular dysfunction through reactive oxygen species. ApoE4 in BAMs is solely responsible for the increased susceptibility to oligemic white matter damage in ApoE4 mice and is sufficient to enhance damage in ApoE3 mice. The data unveil a new aspect of BAM pathobiology and highlight a previously unrecognized cell-autonomous role of BAM in the neurovascular dysfunction of ApoE4 with potential therapeutic implications.

Detention of Persons Engaged in Entrepreneurial and other Economic Activities: Updated Legislation and Current Narratives of Judicial Practice

For the first time, provisions on special rules for the election of a preventive measure in the form of detention of persons engaged in entrepreneurial activity appeared in domestic legislation in 2010. Since that time, the relevant regulatory provisions have repeatedly undergone minor changes, having significantly changed in 2019, when the legislative indication for the commission of a crime in the «sphere of entrepreneurial activity» was replaced by an indication of the status of a person suspected or accused of committing a crime related to his entrepreneurial or other economic activity. In pursuit of the goals of greater liberalization of criminal proceedings and protecting entrepreneurs from the unjustified use of procedural coercion measures in accordance of the public danger of crimes committed by them, in 2023 the law-maker again updated the provisions on detention, providing for regulation that at first glance could ensure their achievement. At the same time, as the analysis of judicial practice shows, the ongoing legislative changes have not solved the main problems of applying the appropriate preventive measure, since they have not clarified the content of the concept of entrepreneurial activity for the purposes of Article 108 of the Code of Criminal Procedure of the Russian Federation and have not determined the mechanism for establishing a link between this activity and the crime committed by the entrepreneur. The paper analyzes the approaches existing in the doctrine and law enforcement to solving these problems, suggests ways to resolve them that can ensure the achievement of the goals of humanization of criminal prosecution brought against entrepreneurs.

DC Regulation and Loop Gain Analysis of a DC-DC Switch Mode Power Supply: A Case Study on a Synchronous PWM Controlled Buck Converter

This study investigates the DC regulation of a DC-DC buck converter operating with pulse width modulation (PWM), taking into account the internal resistance of the coil and the on-resistance of the switching device. The effect of these parameters on the input/output disturbances is analyzed in continuous-conduction mode under constant frequency voltage mode control. The study also explores the effect on loop gain using the IRU3037 8-pin IC synchronous PWM controlled buck converter. The transfer function of the IRU3037 IC is derived from datasheet values using state-space averaging and AC small signal methods. A Type II compensator is then designed based on the derived transfer function. In addition, the step response characteristics of the open-loop and closed-loop circuits are investigated by time domain analysis.

Reforming the Preference Right under the Pre-emption Right Regulatory Provisions

Reforming the Preference Right under the Pre-emption Right Regulatory Provisions

From BBB to PPP: Bioenergetic requirements and challenges for oligodendrocytes in health and disease.

Mature myelinating oligodendrocytes, the cells that produce the myelin sheath that insulates axons in the central nervous system, have distinct energetic and metabolic requirements compared to neurons. Neurons require substantial energy to execute action potentials, while the energy needs of oligodendrocytes are directed toward building the lipid-rich components of myelin and supporting neuronal metabolism by transferring glycolytic products to axons as additional fuel. The utilization of energy metabolites in the brain parenchyma is tightly regulated to meet the needs of different cell types. Disruption of the supply of metabolites can lead to stress and oligodendrocyte injury, contributing to various neurological disorders, including some demyelinating diseases. Understanding the physiological properties, structures, and mechanisms involved in oligodendrocyte energy metabolism, as well as the relationship between oligodendrocytes and neighboring cells, is crucial to investigate the underlying pathophysiology caused by metabolic impairment in these disorders. In this review, we describe the particular physiological properties of oligodendrocyte energy metabolism and the response of oligodendrocytes to metabolic stress. We delineate the relationship between oligodendrocytes and other cells in the context of the neurovascular unit, and the regulation of metabolite supply according to energetic needs. We focus on the specific bioenergetic requirements of oligodendrocytes and address the disruption of metabolic energy in demyelinating diseases. We encourage further studies to increase understanding of the significance of metabolic stress on oligodendrocyte injury, to support the development of novel therapeutic approaches for the treatment of demyelinating diseases.