The Brazilian Federal Standard Applied to Ergonomics

A 5-year old boy who was poisoned by lead during his landlord's attempts to clear his apartment of lead-based paint will receive up to $1.5 million over his lifetime from the landlord's insurance company. The boy has attention deficit disorder with hyperactivity. In reports filed with the Milwaukee County Circuit Court, doctors said the disorder had either been caused by the lead poisoning or had been made worse by it. ...In the summer of 1991, the city health department discovered that the boy's blood contained lead levels that were three times the Federal health standard. In June 1992, the city ordered the owners of the apartment building, a converted 65-year-old frame house, to begin removing the lead-based paint. But instead of alleviating the victim's problem, their scraping of the paint spread lead dust throughout the home. As a result, lead levels increased to eight times the Federal standard. The family sued, contending negligence.

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Compound feed from different producers for piglets and their comparative assessment

Glavnyj zootehnik (Head of Animal Breeding) ◽

10.33920/sel-03-2111-01 ◽

2021 ◽

pp. 3-12

Author(s):

N. I. Kulmakova ◽

T. A. Magomadov ◽

N. M. Kostomakhin ◽

M. N. Dmitrieva ◽

H. Saleh

Keyword(s):

Raw Materials ◽

Comparative Assessment ◽

Feed Additives ◽

The Body ◽

Animal Origin ◽

Quality And Safety ◽

Processing Technologies ◽

Starting Compound ◽

Federal Standard

The quality of raw materials and goods of animal origin depends first of all on the safety of feed, their balance in terms of the main nutrients and digestibility by the body. As a rule, the lower the quality and safety of feed, the lower the productivity of all types of animals and poultry. The quality of feed is influenced by all stages of their production: growing conditions, harvesting and storage, processing technologies, canning and preparation for feeding. Where high-quality feed is used in diets, maximum productivity and high realization of the genetic potential of animals are obtained. During the storage and processing of plant and animal raw materials its physic and mechanical, biochemical, sanitary and microbiological properties change. This can be avoided only by observing the sanitary and hygienic requirements for bagging, harvesting, and storing feed. The quality of feed is confirmed by its physical, chemical, organoleptic, microbiological and other indicators, which determines the variety of feed control methods at all stages of their turnover. In this connection, the development and strengthening of control over the quality and safety of feed and feed additives is one of the important tasks of modern animal feeding science. The purpose of the work was to carried out a comparative assessment of four samples of the starting compound feed SK-3 for piglets of different producers. The experimental part of the work has been carried out in the laboratory of veterinary expertise at the compound feed plant LLC “Athens-Volga”. For the study of compound feed an average sample was taken from each sample, separating from the combined sample using a hand scoop according to Federal standard 13496.0-2016. Methods of sampling. Quality and safety control was carried out according to organoleptic, physic and chemical, microbiological indicators and the content of mycotoxins in compound feed. Monitoring of compound feed of the compared samples of the starting compound feed for piglets SK-3 according to the studied indicators has shown that all samples meet the sanitary and hygienic requirements of Federal standard of our country.

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FEATURES OF THE APPLICATION OF THE FEDERAL STANDARD “NON-COMMERCIAL ACTIVITY”

EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA ◽

10.36871/ek.up.p.r.2021.11.03.017 ◽

2021 ◽

Vol 3 (11) ◽

pp. 108-111

Author(s):

Elena M. Posadneva ◽

Keyword(s):

Necessary Conditions ◽

Commercial Activity ◽

Non Profit ◽

Aggregate Information ◽

Federal Standard ◽

Non Profit Organizations ◽

Almost All ◽

Accounting Policy

The Federal Standard "Non-commercial Activity" contains certain requirements for the for-mation of aggregate information about accounting objects in accounting. Taking into account the specifics of the activities of almost all types of non-profit organizations, it is necessary to provide, when applying it, all the necessary conditions for the activities of non-profit organizations with their reflection in the accounting policy, the introduction of the necessary sub-accounts, the order of records on them, etc.

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Results of the pedagogical experiment on the implementation of the elements of yoga gymnastics while teaching physical culture and sport bachelors

Samara Journal of Science ◽

10.17816/snv201984314 ◽

2019 ◽

Vol 8 (4) ◽

pp. 297-301

Author(s):

Sergey Aleksandrovich Serper

Keyword(s):

Higher Education ◽

Physical Education ◽

Academic Discipline ◽

Educational Process ◽

Russian Society ◽

Initial Stage ◽

Unique Nature ◽

Federal Standard ◽

State Programs ◽

State Higher Education

The development of new directions in both sports, physical education, and in the field of physical education teaching is an urgent and popular direction in modern pedagogy. This direction is aimed at fulfilling the tasks facing higher education, as well as at implementing state programs to promote the health of the nation. At the present stage of the development of education and science, it is important that state programs are combined with the requirements of Russian society, therefore teachers and methodologists are paying more and more attention to such a direction of health policy as yoga. The scientific and pedagogical study of yoga as an element of sports education is currently at the initial stage. Therefore, the information presented in the paper is of a unique nature: on the basis of a pedagogical experiment, the first conclusions were made about yoga elements integration into physical education and sports education in the new federal standard. The authors conclusions relate both to methods of solving the problem of motivating students in physical education, and to determining a set of universal competencies that it is advisable to form during the introduction of a new academic discipline based on yoga gymnastics into higher education. The paper emphasizes that the success of this task depends on the integration of the efforts of the state, higher education and fitness centers, which should become the basis for students to practice. The results of the experiment in the control and experimental groups of students give reason to predict that the wider use of yoga gymnastics in the educational process will significantly increase the effectiveness of physical education, as well as will also make graduates more competitive on the labor market.

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Анализ изменений в бухгалтерском учете материально-производственных запасов в связи с переходом на новый стандарт

10.18411/lj-02-2021-227 ◽

2021 ◽

Vol 70 (6) ◽

pp. 109-113

Author(s):

А.Д Сагдакова

Keyword(s):

Comparative Analysis ◽

Legislative Regulation ◽

Federal Standard

The article is devoted to the analysis of changes in the system of legislative regulation of accounting of inventories, which come into force on January 1, 2021.In particular, the content of FSBU 5/2019 "Inventories" has been analyzed, а comparative analysis of the introduced federal standard with expiring documents regulating the accounting of inventories is carried out.

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Federal standard for internal state (municipal) financial control “Implementation of the results of inspections, audits and surveys”: main provisions

Buhuchet v zdravoohranenii (Accounting in Healthcare) ◽

10.33920/med-17-2012-04 ◽

2020 ◽

pp. 41-48

Author(s):

Svetlana Ivanovna Oparina ◽

Olga Vladimirovna Shinkareva

Keyword(s):

Russian Federation ◽

Internal State ◽

Control Measure ◽

Control Measures ◽

Financial Control ◽

Federal Standard ◽

The Russian Federation ◽

The Government ◽

Control Implementation

The article is devoted to the analysis of the Federal standard of internal state (municipal) financial control “Implementation of the results of inspections, audits and surveys”, approved by Decree of the Government of the Russian Federation of July 23, 2020 № 1095. The article considers the main provisions of this standard that affect the organization of internal state (municipal) financial control in state/municipal budget or autonomous institutions. In particular, aspects related to the communication of the results of control measures to the managers of control facilities, the peculiarities of the implementation of the results of the control measure, the extension of the deadline for the execution of submissions and instructions were analyzed.

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Implementation of Federal Accounting Standards – Capital Investments and Fixed Assets – in the internal rules of accounting for fixed assets

International Accounting ◽

10.24891/ia.24.10.1188 ◽

2021 ◽

Vol 22 (10) ◽

pp. 1188-1204

Author(s):

Ol’ga M. KUPRYUSHINA ◽

Rimma R. RAKHMATULINA

Keyword(s):

Financial Reporting ◽

Accounting Standards ◽

Financial Accounting ◽

International Financial Reporting Standards ◽

Capital Investments ◽

Reporting Standards ◽

Financial Reporting Standards ◽

Fixed Assets ◽

Federal Standard ◽

Commercial Organizations

Subject. This article discusses the issues related to the reflection of capital investments and fixed assets in the accounting (financial) statements of economic entities during the transition to the new domestic (Russian) accounting standards – Fixed Assets and Capital Investments. Objectives. The article aims to reveal the consequences of changes in the current practice of accounting for fixed assets and capital investments in the internal rules of commercial organizations. Methods. For the study, we used the methods of generalization, comparison, primary observation, cost measurement, and grouping. Federal Accounting Standards and International Financial Reporting Standards were the basis for methodological justification of changes in the accounting practice of transactions with fixed assets and capital investments. Results. We offer certain records to reflect information on capital investments in the transition to the new Federal Standard – Capital Investments in accounts. We also offer a procedure for classifying low-value fixed assets in the inter-reporting period and a correspondence of accounts reflecting impairment loss on fixed assets. Conclusions and Relevance. The procedure for convergence of domestic accounting standards with International Financial Reporting Standards necessitates the introduction of significant changes in the process of reflecting transactions with fixed assets and capital investments. The modified procedure for reflecting records for accounting for capital investments, low-value fixed assets, losses from impairment of fixed assets in the intra-company rules for accounting for economic entities becomes relevant. The results of the study can be used when accounting for transactions with fixed assets and capital investments of commercial organizations in the practice of financial accounting.

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