Organ donation and transplantation in the Russian Federation in 2020 13th Report from the Registry of the Russian Transplant Society

Objective: to monitor the current trends and developments in organ donation and transplantation in the Russian Federation based on the 2020 data.Materials and methods. Heads of organ transplant centers were surveyed through questionnaires. Data control was done using the information accounting system of the Russian Ministry of Health. Between separate federal subjects of the Russian Federation and between transplantation centers, comparative analysis of data obtained over years was performed.Results. Based on data retrieved from the 2020 Registry, 44 kidney, 29 liver and 16 heart transplantation programs were functioning in the Russian Federation in 2020. The kidney transplant waitlist in 2020 included about 11.5% of the total 60,000 patients receiving dialysis. Organ donation activity in 2020 was 3.9 per million population, with a 74.6% multi-organ procurement rate and an average of 2.9 organs being procured from one effective donor. In 2020, there were 7.7 kidney transplants per million population, 3.8 liver transplants per million population and 1.7 heart transplants per million population. Same year, the number of transplant surgeries performed in the Russian Federation fell by 19.2% to 13.4 per million population against the background of the outbreak caused by the new coronavirus disease COVID-19. The city of Moscow and the Moscow region in 2020 accounted for 13 out of the 14 functioning organ transplantation centers, performing 66.3% of all kidney transplants and 72.4% of all extrarenal transplants in the country. The number of organ recipients in the Russian Federation have exceeded 130 per million population.Conclusion. In 2020, despite the new coronavirus disease COVID-19 pandemic and accompanying restrictive measures, transplant centers continued to perform organ transplants, run a waiting list and monitor organ recipients. However, the number of effective donors (–22.9%) and organ transplants (–19.2%) decreased, tentatively to the 2017 levels. In 2021, transplant centers with support from health authorities will have to restore the volume of transplant care with consideration to the real needs of the population and the donor resource. The COVID-19 factor, including vaccination of the population, as well as financial support to transplantation programs, will be decisive in shaping the trend of transplantation care and organ donation in the federal subjects of the Russian Federation in the coming 1–2 years.

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Organ donation and transplantation in the Russian Federation in 2019. 12th report from the Registry of the Russian Transplant Society

Russian Journal of Transplantology and Artificial Organs ◽

10.15825/1995-1191-2020-2-8-34 ◽

2020 ◽

Vol 22 (2) ◽

pp. 8-34

Author(s):

S. V. Gautier ◽

S. M. Khomyakov

Keyword(s):

Organ Donation ◽

Organ Transplantation ◽

Kidney Transplant ◽

Russian Federation ◽

Organ Procurement ◽

Organ Transplant ◽

Geographical Location ◽

Moscow Oblast ◽

Heart Transplants ◽

The Russian Federation

Objective: to monitor current trends and developments in organ donation and transplantation in the Russian Federation based on the 2019 data. Materials and methods. Heads of organ transplant centers were surveyed. Data obtained over years from federal subjects of the Russian Federation and from organ transplant centers in the country were analyzed and compared. Results. Based on data retrieved from the 2019 Registry, only 46 kidney, 31 liver and 17 heart transplant centers were functioning in Russia. In 2019, there were 6,878 potential recipients in the kidney transplant waitlist. This represents 13.7% of the 50,000 dialysis patients in the country. Donation activity in 2019 reached 5.0 per million population; multi-organ procurement rate was 71.6%; 2.9 organs on average were procured from one effective donor. In 2019, there were 10.0 kidney transplants per million population, 4.0 liver transplants per million population and 2.3 heart transplants per million people. Same year, the number of transplant surgeries performed in Russia rose 10.7% from the previous year. Moscow and Moscow Oblast alone have 13 functioning organ transplantation centers. They account for half of all kidney transplant surgeries and 70% of all liver and heart transplants performed in the country. Organ recipients in the Russian Federation have exceeded 16,000 in number. Conclusion. Organ transplantations in Russia keep on increasing – 10–15% per year. Donor and transplant programs are also becoming more effective and efficient. However, the demand for organ transplants far exceeds the current supply of available organs in the Russian Federation. Peculiarities of the development of organ donation and organ transplantation in Russia in 2019 were associated with some factors, such as structure and geographical location of transplant centers, waitlisting of patients, funding sources and amount, and management of donor and transplant programs. The national transplantation registry will be developed taking into account new monitoring and analysis challenges.

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Join the Lone Kidney Club: incentivising live organ donation

Journal of Medical Ethics ◽

10.1136/medethics-2019-105999 ◽

2020 ◽

pp. medethics-2019-105999

Author(s):

Annet Glas

Keyword(s):

Informed Consent ◽

Organ Donation ◽

Living Donor ◽

Organ Procurement ◽

Organ Transplant ◽

Live Organ Donation ◽

Regulatory Frameworks ◽

Attractive Option ◽

Patient Groups ◽

Procurement System

Given the dramatic shortage of transplantable organs, demand cannot be met by established and envisioned organ procurement policies targeting postmortem donation. Live organ donation (LOD) is a medically attractive option, and ethically permissible if informed consent is given and donor beneficence balances recipient non-maleficence. Only a few legal and regulatory frameworks incentivise LOD, with the key exception of Israel’s Organ Transplant Law, which has produced significant improvements in organ donation rates. Therefore, I propose an organ procurement system that incentivises LOD by allocating additional priority points to the living donor on any transplant waiting list. I outline benefits and challenges for potential recipients, donors and society at large, and suggest measures to ensure medical protection of marginalised patient groups.

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THE IMPORTANCE OF THE DEVELOPMENT OF SMALL ENTERPRISES AND THE SPECIFICS OF ORGANIZATION OF ITS ACCOUNTING TAXATION

Vestnik Universiteta ◽

10.26425/1816-4277-2019-5-130-135 ◽

2019 ◽

pp. 130-135

Author(s):

O. S. D’yakonova ◽

A. M. Puzankova

Keyword(s):

Russian Federation ◽

Small Enterprise ◽

Small Enterprises ◽

Accounting System ◽

Legislative Framework ◽

The Russian Federation

The arguments, justifying the need to create a unified legislative framework, governing the accounting system of small enterprises, have been presented. The modern interpretations of the concept “small enterprise” have been considered. The criteria for classifying an enterprise as small in accordance with the legislative acts of the Russian Federation have been summarized. The features of accounting by small enterprises, which suggest a choice between a general or simplified accounting system, have been highlighted. Specific taxation systems for small enterprises have been determined and compared.

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Accounting Development in the System of Transition to the New Standards of Financial Security of a Commercial Bank

Accounting Analysis Auditing ◽

10.26794/2408-9303-2018-5-4-100-113 ◽

2018 ◽

Vol 5 (4) ◽

pp. 100-113

Author(s):

A. V. Lukyanov

Keyword(s):

Commercial Bank ◽

Russian Federation ◽

Current System ◽

Literary Analysis ◽

Accounting System ◽

Financial Security ◽

Framework Analysis ◽

Macroeconomic Factors ◽

The Russian Federation ◽

Security Standards

The article describes the features of the evolution theory in the system of statistical accounting of commercial bank’s financial security. Based on the analysis of the globalization processes the necessity was justified to plan at any level of financial control system macroeconomic factors of (or threats to) security of the financial state of the object. In the work there were used the methods of graphical data modeling of economic processes and their algorithms. This made it possible to integrate in the study not only literary analysis and the regulatory framework analysis, but also to expand the scope of the study to statistically significant indicators on the basis of the analysis of the fundamental accounting methodology and perspective accounting methodology in the system of transition to the new commercial bank financial security standards. The article examines the existing approaches to understanding the essence of financial security and shows their weaknesses. The article offers to use static and active approaches to the interpretation of the concept of financial security and shows the duality of standards of its evaluation which are operating in the state. This provided us with an opportunity to identify the scientific gap in the accounting system for banks with basic (or internal) license and show the prospects of its neutralizing by accounting methods. The author has proved the need to implement forecasting tools in the current system of accounting of the financial security of the Bank. The author developed a matrix of compliance to the regulations and scientifically-practical methods for controlling commercial bank financial security as part of adapting to the international practice. So, there was the comparative analysis of the core performance indicators characterizing the financial security mainly associated with the functioning of the financial sector of the national economy and it also showed the gaps existing in the Russian Federation system as the basis for further development of the simplified system of statistical accounting of financial security for the banks in the Russian Federation.

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Organ Donation in the Context of Brain Death in Muslim Countries: Bioethical Positions

International Journal of Innovative Research in Medical Science ◽

10.23958/ijirms/vol05-i07/905 ◽

2020 ◽

Vol 5 (07) ◽

pp. 222-224

Author(s):

Alqahtani Ibtesam Mohammed

Keyword(s):

Brain Death ◽

Organ Donation ◽

Organ Transplantation ◽

Organ Procurement ◽

Modern Medicine ◽

Organ Transplants ◽

Clear Cut ◽

Muslim Countries ◽

The Right ◽

End Stage

One of the miracles of modern medicine for patients with end stage organ failure is organ transplantation. The Organ Procurement and Transplantation Network (OPTN) defines organ donation as giving an organ, tissue, cells, or part of an organ from a living or deceased person (i.e., the donor) to a living person in need (i.e., the recipient). In the last two decades, the number of organ transplants has gradually increased; however, the demand for organ transplantation exceeds the number of available donors. Organs from brain dead donors have been suggested as an alternative option for increasing donation rates when living donors are not available. This article explores the debate surrounding brain death organ donation in Muslim countries. Because organ transplantation is based on Ijtihad, Muslim jurists have no clear-cut text in the Holy Quran or Sunna to use as a foundation for judgment. This has made organ transplants an issue among Muslim scholars and researchers, splitting them into two opinion groups, with one side seeing organ transplantation as legal and the other believing it to be illegal. However, all individuals have the right to choose whether they want to help others by sacrificing parts of themselves and donating their organs. Autonomy, justice, and beneficence must be employed in organ transplantation decision-making.

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Methodological Aspects of the Accounting System in the Russian Federation and China

Baikal Research Journal ◽

10.17150/2411-6262.2021.12(2).8 ◽

2021 ◽

Vol 12 (2) ◽

Author(s):

Lyudmila Tarasova ◽

Irina Nikonova

Keyword(s):

Russian Federation ◽

State Regulation ◽

Regulatory Control ◽

Information Support ◽

Modern World ◽

Private Enterprises ◽

Accounting System ◽

Accounting Systems ◽

State Of The Economy ◽

The Russian Federation

In the modern world, numerous accounting systems operate in different countries. Accounting performs one of the most important functions — the management of the organization and is the basis of information support in general, as well as a means of communication at the international level. At the same time, there are many differences in the accounting systems of different countries, in the principles of their functioning and in regulatory control. The accounting systems of Russia and China are determined by the historical features of their development, are based on national traditions, and depend on the state of the economy. There is one feature in common between the Russian Federation and China, namely state regulation. China began to introduce market mechanisms into the economy earlier than Russia, and, accordingly, to develop accounting for the new accounting objects that appeared. Accounting in China is also determined by the ratio of public and private ownership organizations. The main share is comprised of private enterprises, including those with a large share of foreign capital, which leads to the tendency to apply IFRS. An important feature of accounting in the PRC is the ability to develop rules for accounting for individual transactions at the regional level and inform the Ministry of Finance of the PRC about this. Accounts in the Russian Federation are kept according to the same rules. Chinese private enterprises are free to choose the currency and the language of accounting, unlike Russian ones. Accounting is influenced by the specifics of taxation. The Trans-Baikal Territory borders with China, which leads to mutual investments. Knowledge of the specifics of regulatory control, similarities and differences in the principles of building accounting systems will contribute to the development of joint projects.

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An Indicator for Assessing the Effectiveness of Organizing Forest Fire Protection

Lesnoy Zhurnal (Forestry Journal) ◽

10.37482/0536-1036-2021-2-213-222 ◽

2021 ◽

pp. 213-222

Author(s):

Roman Kotelnikov ◽

◽

Alexander Martynyuk ◽

Keyword(s):

Forest Fire ◽

Russian Federation ◽

Fire Protection ◽

Organizational Factors ◽

Accounting System ◽

Management Decisions ◽

Weather Factors ◽

Forest Protection ◽

The Russian Federation ◽

Forest Fire Protection

The article briefly analyzes the main indicators used to assess the effectiveness of the organization of forest fire protection in the Russian Federation. The need to improve approaches to such an assessment has been substantiated. Based on the expert analysis of various situations and existing operational indicators of aviation forest protection units and regional dispatching services, it can be concluded that all possible factors that affect the effectiveness of work should be divided into two groups: organizational and weather-related. At the same time, all organizational factors ultimately affect the area covered by the fire. Weather factors cannot be controlled, and their influence must be excluded when calculating performance indicators. Thus, all indicators that characterize the weather factor are directly or indirectly related. The article proves the expediency of using the indicator of fire season intensity to account for weather factors. It is proposed to calculate the relative deviation of the values of forest fire frequency and intensity from the average long-term values for assessing the effectiveness. The article provides a formula, an algorithm, and a number of recommendations for automating the calculation. A verbal-numerical scale of conditional assessment of the effectiveness of forest firefighting units is proposed. The interpretation of the values of the conditional indicator of the effectiveness of forest firefighting units for the selected scale is given. On the basis of the proposed method, an analysis of the effectiveness assessment of organizing forest fire protection in 2019 for all constituent entities of the Russian Federation is carried out. In the framework of the existing accounting system of forest fires, the cost of their suppression, as well as the features of existing system of account of funding of activities related to the protection of forests from fires, the proposed approach is optimal for assessing the forest fire service as it considers previous work experience in a variety of weather conditions. The proposed approach can be used in systems to support management decisions in the field of forest fire protection, which will significantly increase the adequacy of management decisions in the forest sector.

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TECHNICAL AND CADASTRAL REGISTRATION OF INFRASTRUCTURE OBJECTS OF REAL ESTATE

Interexpo GEO-Siberia ◽

10.33764/2618-981x-2019-3-1-102-108 ◽

2019 ◽

Vol 3 (1) ◽

pp. 102-108

Author(s):

Olga Dudinova

Keyword(s):

Urban Planning ◽

Real Estate ◽

Russian Federation ◽

Legal System ◽

Legal Regulation ◽

Town Planning ◽

Accounting System ◽

The Russian Federation

Starting to consider the issues related to the legal regulation and implementation of the reform of technical and cadastral registration of real estate, it is impossible not to say about its role and importance for the Russian legal system. The accounting system is a certain guarantee of the rights of owners in respect of real estate. The issue of legal regulation of infrastructure facilities is still one of the most difficult in the urban planning and land legislation of the Russian Federation. The lack of effective and versatile regulatory and folding it on the basis of the practice make it very difficult town planning and investment development of territories and improvement. In this article the problems connected with legal regulation of infrastructure objects are revealed, the analysis of the current legislation and practical approaches is carried out, the classification of infrastructure objects is investigated, the essence of this concept is revealed.

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