On the issue of alcoholic psychoses in children and alcoholism among young people

While on a business trip for agricultural health care. workers in the spring sowing campaign in 1931 (Kolpakovsky state farm Sakhkombpnata "Collectivist" Ivaninsky district Ts. Ch. O), I observed a case of acutely developed alcoholic psychosis in a peasant boy of 3 years of age.

The Arctic Business Trip of the President of the Russian Academy of Sciences A.M. Sergeev to Yakutia: the Main Results and Prospects for Russian Science Development

The analytical review is devoted to the progress and results of the three-day business trip (March 17–19, 2021) of the President of the Russian Academy of Sciences, Academician A.M. Sergeev to the Republic of Sakha (Yakutia) as part of a large group of scientists from the Russian Academy of Sciences and its Siberian branch. During this period, he visited more than 20 scientific and educational objects in Yakutsk and Tiksi village, met with their leaders, got acquainted with the main directions of their activities. The article reveals and analyzes numerous meetings of the President of the Russian Academy of Sciences with sci-entists, his speeches at conferences and round tables, where his key positions and assessments regarding the role of science in the development of Russia and Yakutia are outlined in the light of the requirements of the decree of the President of the Russian Federation “On measures to improve the efficiency of state scientific research and technical policy”. Special attention is paid to the results of meetings with the leadership of the Republic of Sakha (Yakutia), the Academy of Sciences of the republic, visits to the Federal Research Center “Yakutsk Scientific Center of the Siberian Branch of the Russian Academy of Sciences" and its institutions, North-Eastern Federal University named after M.K. Ammosov, scientific and educational laboratory "Agrokub", the Polar Geocosmophysical Observatory, the station of rocket sounding of the atmosphere and the wind-diesel complex. The article contains innovative material on a comprehensive development plan for the Tiksi village. Speaking about the importance of a business visit to the Republic of Sakha (Yakutia), the author notes that this trip took place in the Year of Science and Technology in Russia, on the eve of the Russian Federation's chairmanship in the Arctic Council, and thus emphasized the importance of the region in the Arctic state policy and gave a good impetus for further development of scientific organizations and science in Yakutia. According to the results of work in Yakutia, the President of the Russian Academy of Sciences A.M. Sergeev highly appreciated the scientific and technological potential of the region, noted the most promising areas of fundamental and applied research that can ensure breakthrough development of the region.

Online Customer Reviews on Restaurant Using Blockchain

Modern day businesses are largely dependent on digital technologies. People prefer viewing the reviews before making any decisions. It applies to all consumables like buying Electronic items, Clothing, Travel, Guest-House, Restaurant, Rental, Housing, Automobile, Cosmetics, Jewellery, Movies, etc. Online services like Mantra, Yelp, Amazon, Facebook, Google My Business, Trip Advisor offer great services to the customer. However, drawbacks of these systems are fake reviews, negative reviews and sometimes even tampering of the reviews given by the customers, which has a huge impact on the business leading to huge financial losses. Sometimes a competitor in the business might also influence the ratings being provided. The centralized storage of these reviews also leads to problems like tampering or manipulation of the data being stored. In this paper we propose an application in the restaurant industry that solves all these drawbacks by making use of the Ethereum blockchain. The food reviews given by the customers are stored as smart contracts in the blockchain, which can't be altered, thus guaranteeing the authenticity of the reviews. Validity of the reviews is ensured because it is difficult for the restaurants to delete or create new accounts to wipe away the bad reviews given. Blockchain is immutable so we ensure that the reviews are genuine and the system is trustable.

Organizational and Legal Regulation of Accounting of Business Trip Expenses of Employees of Public Sector Institutions of Ukraine

Introduction. The public sector of Ukraine at the present stage of its historical development is constantly transforming, cooperating with many countries of the world in various fields, adopting their experience of the state formation. Therefore, in order to ensure an effective solution to the issues of successful functioning of public sector entities, there is a need for business trips both on the territory of Ukraine and abroad. At the same time, both heads of public enterprises and institutions and ordinary workers can be sent on a business trip. Purpose. The goal of the research is to analyze the organizational and legal foundations and scientific and methodological positions regarding business trips, accounting for the costs for their implementation and documenting this process in institutions and at public sector enterprises. Results. The article examines the list of documents that are made to document business trips and identifies the specifics of reporting on receipt of funds. The requirements for documents added to the report on the use of funds provided for a business trip or on condition of accountability have been determined. The features of the procedure for reflecting expenses in accounting and tax accounting have been considered. The introduction of the performance audit mechanism has been proposed as a progressive source of control over the use of public funds. Conclusions. Absolute and timely documentation of the accounting of business trip expenses within the framework of regulatory legal acts is a guarantee of compliance with accounting policies, reliability of accounting and reporting, accounting for settlements with accountable persons. In order to minimize travel expenses and make the most efficient use of financial resources, institutions operating in the public sector are in dire need of a performance audit mechanism. Keywords: business trips; accountable persons; advance payment; business trip expense report; per diem expenses; reporting deadlines; performance audit.

ORGANIZATION OF ACCOUNTING AND AUDIT OF BUSINESS TRIPS WITHIN UKRAINE AND ABROAD AT THE ENTERPRISE

The article explores theoretical aspects and concepts of business trips. On the basis of the conducted review of scientific papers of researchers and scientists, legislative sources and regulatory framework for regulating the accounting of settlements with accountable persons during an official business trip, the importance and impact on the economic activity of the enterprise of these transactions on both the part of accounting and tax accounting is determined. The issues of settlement discipline with accountable persons on the basis of the current regulatory and legal legislation, namely the Tax Code of Ukraine, are highlighted. The legal issues of reimbursement of expenses incurred by the employee when purchasing goods for the enterprise and other issues of legality of using their own cash by the employees of the enterprise to solve production and economic issues of the enterprise have been disclosed. The article states that employees have the right to reimburse expenses and receive other compensations in connection with business trips in compliance with all the conditions of the law. It is considered that there are some significant errors in settlements with accountable persons formed in the accounting for the not correct execution of primary documents provided together with the report on the use of the issued accounting amounts, and carry confirmation of the costs incurred with the amounts specified in them. If the head of the enterprise confirmed the expediency and validity of the expenses made by the employee and approved the "Report on the use of funds provided for a business trip or under the report", the accounting service reflects in the accounting obligations to the accountable person recognized by the enterprise. The article defines the problems of auditing settlements with accountable persons and highlights the main points of the audit of settlements with accountable persons. It was established that in order to avoid penalties and prevent errors in the organization of accounting for business trips, it is advisable to comply with all norms of the legislation, because violations are detected during the audit.

“I'm Looking Outside the Window When the Mountains Begin”: the Genre of the Book “A Trip to the Urals” by Elizabeth Polonskaya

The article examines the genre originality of the book “A Trip to the Urals” by E. G. Polonskaya, written as a result of the writer’s business trip to Sverdlovsk and the Ural Region, while working as a reporter for Leningradskaya Pravda in 1926. “A trip to the Urals”, which first came into the focus of close research attention, is perceived a journalistic text created in the era of Soviet construction, reconstruction of factories and cities. EG Polonskaya succeeds in capturing not just the restoration of production after the Civil War, but proceeding to fixing “our achievements”; the scale of her vision in many ways anticipated a new era — industrialization. The article concludes that in terms of genre, the book continued the traditions of travel literature and became the Soviet version of the travel guide, consisting of a compilation of travel notes, a feuilleton and production essays.

Surgical clinics of modern Berlin. (Impressions from a business trip abroad in the fall of 1925)

If the doctors of the capitals and large provincial centers have the opportunity, at least from the periodical foreign literature they receive, to get acquainted with the achievements of surgery in Germany and other countries, then the workers of the deep Russian province are deprived of this opportunity either. In most cases, they are forced to be content with only brief abstracts published in the domestic periodicals. This explains the aspirations and interest with which I went to Germany at the first opportunity.

Сh. Vallon et Ar. Marie. Les alienes en Russie 1899

Recently in Paris, a new book appeared on sale under the written title, compiled by two French psychiatrists. One of the authors (Ch Vallon) is the senior physician of the hospital for the mentally ill near Paris (Asile d'alienes de Villejnif), and the other (Ar. Marie) is the physician-director de la colonie familiale de Dun-sur-Aaron (Cher). Both authors were official delegates to the international congress of doctors in Moscow in 1897 and took this opportunity to inspect all the main psychiatric institutions in Russia, moreover, this task was also included in the program of their business trip. This book thus represents a kind of report on their business trip, and this report concerns only the results of the examination of psychiatric hospitals and clinics.