Tremella mesenterica. [Descriptions of Fungi and Bacteria].

A description is provided for Tremella mesenterica, a parasite on mycelium of (perhaps exclusively) Peniophora spp. Some information on its associated organisms and substrata, dispersal and transmission, habitats and conservation status is given, along with details of its geographical distribution (Africa (Benin, Democratic Republic of the Congo, Morocco, South Africa, Tunisia), Asia (Armenia, Azerbaijan, China (Hong Kong, Sichuan, Yunnan), Georgia, India (Chhattisgarh, Karnataka, Kerala, Madhya Pradesh, Maharashtra, Meghalaya, Sikkim), Iran, Israel, Japan, Kazakhstan (Almaty, East Kazakhstan), Lebanon, Malaysia, Philippines, Russia (Altai Krai, Amur Oblast, Irkutsk Oblast, Jewish Autonomous Oblast, Kamchatka Krai, Khabarovsk Krai, Khanty-Mansi Autonomous Okrug, Omsk Oblast, Primorsky Krai, Sakha Republic, Sakhalin Oblast, Sverdlovsk Oblast, Tyumen Oblast, Yamalo-Nenets Autonomous Okrug), South Korea, Sri Lanka, Taiwan, Tajikistan, Turkey, Turkmenistan, Uzbekistan), Australasia (Australia (Australian Capital Territory, New South Wales, Northern Territory, Queensland, South Australia, Tasmania, Victoria, Western Australia), New Zealand), Caribbean (Jamaica, Puerto Rico), Central America (Costa Rica, Honduras, Panama), Europe (Austria, Belarus, Belgium, Bulgaria, Croatia, Czech Republic, Denmark, Estonia, Faroe Islands, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Isle of Man, Italy, Jersey, Liechtenstein, Lithuania, Luxembourg, Moldova, Netherlands, Norway, Poland, Portugal, Romania, Russia (Arkhangelsk Oblast, Belgorod Oblast, Bryansk Oblast, Chuvash Republic, Ivanovo Oblast, Kaliningrad Oblast, Kaluga Oblast, Kirov Oblast, Komi Republic, Kostroma Oblast, Krasnodar Krai, Kursk Oblast, Leningrad Oblast, Mari El Republic, Moscow Oblast, Murmansk Oblast, Nizhny Novgorod Oblast, Novgorod Oblast, Perm Krai, Pskov Oblast, Republic of Adygea, Republic of Bashkortostan, Republic of Dagestan, Republic of Mordovia, Republic of Tatarstan, Tula Oblast, Tver Oblast, Udmurt Republic, Vladimir Oblast, Voronezh Oblast, Yaroslavl Oblast), Serbia, Slovakia, Slovenia, Spain, Sweden, Switzerland, Ukraine, UK), Indian Ocean (Réunion), North America (Canada (Alberta, British Columbia, New Brunswick, Newfoundland and Labrador, Northwest Territories, Nova Scotia, Ontario, Prince Edward Island, Quebec, Saskatchewan, Yukon), Mexico, USA (Alabama, Alaska, Arizona, Arkansas, California, Colorado, Connecticut, Delaware, District of Columbia, Florida, Georgia, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Nebraska, Nevada, New Hampshire, New Jersey, New York, North Carolina, Ohio, Oklahoma, Oregon, Pennsylvania, Rhode Island, South Carolina, Tennessee, Texas, Utah, Vermont, Virginia, Washington, West Virginia, Wisconsin, Wyoming)), Pacific Ocean (USA (Hawaii)), South America (Argentina, Brazil (Bahia, Mato Grosso do Sul, Minas Gerais, Paraná, Rio Grande do Sul, Rio de Janeiro, Santa Catarina, São Paulo), Chile, Colombia, Ecuador, French Guiana, Guyana, Peru, Venezuela)).

Laetiporus sulphureus. [Descriptions of Fungi and Bacteria].

A description is provided for Laetiporus sulphureus growing on a wide range of woody plants. Some information on its taxonomy, morphology, dispersal and transmission and conservation status is given, along with details of its geographical distribution (Cameroon, Democratic Republic of the Congo, Equatorial Guinea, Ethiopia, Kenya, Senegal, South Africa, Tanzania, Tunisia, Armenia, Azerbaijan, China (Guangxi, Jiangxi, Sichuan, Xinjiang Autonomous Region), Republic of Georgia, India (Assam, Chhattisgarh, Himachal Pradesh, Jammu and Kashmir, Kerala, Meghalaya, Rajasthan, Sikkim, Uttarakhand, Uttar Pradesh, West Bengal), Indonesia, Iran, Israel, Japan, Kazakhstan (Aktobe, Almaty, East Kazakhstan, South Kazakhstan, West Kazakhstan), Laos, Mongolia, Nepal, Pakistan, Philippines, Russia (Altai Krai, Altai Republic, Amur Oblast, Irkutsk Oblast, Khabarovsk Krai, Khanty-Mansi Autonomous Okrug, Novosibirsk Oblast, Omsk Oblast, Primorsky Krai, Republic of Buryatia, Republic of Khakassia, Sakha Republic, Sakhalin Oblast, Sverdlovsk Oblast, Tomsk Oblast, Tyumen Oblast, Yamalo-Nenets Autonomous Okrug), Korea Republic, Taiwan, Turkey, Uzbekistan, Bermuda, Spain (Canary Islands), Australia (New South Wales, Northern Territory, Queensland, Tasmania, Victoria, Western Australia), New Zealand, Dominica, Guadeloupe, Jamaica, Trinidad and Tobago, Belize, Costa Rica, Honduras, Panama, Austria, Belarus, Belgium, Bulgaria, Croatia, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Irish Republic, Isle of Man, Italy, Latvia, Liechtenstein, Lithuania, Luxembourg, Montenegro, Netherlands, Norway, Poland, Portugal, Romania, Russia (Astrakhan Oblast, Belgorod Oblast, Bryansk Oblast, Chuvash Republic, Ivanovo Oblast, Kaliningrad Oblast, Kaluga Oblast, Kirov Oblast, Krasnodar Krai, Kursk Oblast, Leningrad Oblast, Moscow Oblast, Nizhny Novgorod Oblast, Novgorod Oblast, Orenburg Oblast, Penza Oblast, Pskov Oblast, Republic of Adygea, Republic of Bashkortostan, Republic of Dagestan, Republic of Mordovia, Republic of North Ossetia-Alania, Republic of Tatarstan, Samara Oblast, Saratov Oblast, Stavropol Krai, Tambov Oblast, Tula Oblast, Tver Oblast, Ulyanovsk Oblast, Vladimir Oblast, Volgograd Oblast, Voronezh Oblast, Yaroslavl Oblast), Serbia, Slovakia, Slovenia, Spain, Sweden, Switzerland, Ukraine, UK, Mauritius, Réunion, Canada (British Columbia, Manitoba, New Brunswick, Nova Scotia, Ontario, Quebec), Mexico, USA (Alabama, Alaska, Arizona, Arkansas, California, Colorado, Connecticut, Delaware, District of Columbia, Florida, Georgia, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, New Hampshire, New Jersey, New York, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, Rhode Island, South Carolina, South Dakota, Tennessee, Texas, Utah, Vermont, Virginia, Washington, West Virginia, Wisconsin, Hawaii), Argentina, Brazil (Amazonas, Bahia, Distrito Federal, Espírito Santo, Paraná, Pernambuco, Rio de Janeiro, Rio Grande do Sul, Santa Catarina, São Paulo), Chile, Colombia, Ecuador, Guyana, Venezuela) and hosts (Quercus, Salix, Prunus, Fagus and Populus spp.).

Inonotus obliquus. [Descriptions of Fungi and Bacteria].

A description is provided for Inonotus obliquus, which forms black circular or irregular brittle charcoal- or clinker-like crusts or conks, breaking out of bark on trunks of living trees, particularly Betula species. Some information on its dispersal and transmission and conservation status is given, along with details of its geographical distribution (Greenland, Armenia, China (Shanxi), India (Uttarakhand) Iran, Japan, Kazakhstan (Almaty, East Kazakhstan, Kostanay, West Kazakhstan), Mongolia, Nepal, Russia (Altai Krai, Amur Oblast, Kamchatka Krai, Khanty-Mansi Autonomous Okrug, Krasnoyarsk Krai, Novosibirsk Oblast, Omsk Oblast, Primorsky Krai, Republic of Altai, Sakhalin Oblast, Sverdlovsk Oblast, Tomsk Oblast, Tyumen Oblast, Yamalo-Nenets Autonomous Okrug), Sri Lanka, Uzbekistan, Austria, Belarus, Bulgaria, Czech Republic, Denmark, Estonia, Finland, France, Germany, Hungary, Ireland, Italy, Latvia, Lithuania, Netherlands, Norway, Poland, Romania, Russia (Arkhangelsk Oblast, Bryansk Oblast, Chuvash Republic, Ivanovo Oblast, Kaliningrad Oblast, Kaluga Oblast, Kirov Oblast, Komi Republic, Kostroma Oblast, Kursk Oblast, Leningrad Oblast, Moscow Oblast, Murmansk Oblast, Nizhny Novgorod Oblast, Novgorod Oblast, Orenburg Oblast, Pskov Oblast, Republic of Bashkortostan, Republic of Karelia, Republic of Mordovia, Republic of Tatarstan, Smolensk Oblast, Tula Oblast, Tver Oblast, Udmurt Republic, Ulyanovsk Oblast, Vladimir Oblast, Vologda Oblast, Voronezh Oblast, Yaroslavl Oblast), Slovenia, Spain, Sweden, Ukraine, UK, Canada (Alberta, British Columbia, Manitoba, New Brunswick, Newfoundland and Labrador, Northwest Territories, Nova Scotia, Ontario, Prince Edward Island, Quebec, Saskatchewan, Yukon), USA (Alabama, Alaska, Connecticut, Florida, Idaho, Indiana, Kansas, Kentucky, Louisiana, Maine, Massachusetts, Michigan, Minnesota, Mississippi, Montana, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, Washington, West Virginia, Wisconsin)) and hosts (Betula spp. and Alnus spp.).

Fomes fomentarius. [Descriptions of Fungi and Bacteria].

A description is provided for Fomes fomentarius. Sporophores of this fungus are found on both living and dead trees, where the fungus causes a decay of heartwood. Some information on its associated organisms and substrata, dispersal and transmission, habitats and conservation status is given, along with details of its geographical distribution (Africa (São Tomé and Principe, Somalia, Tunisia), Asia (Azerbaijan, China (Hong Kong), Cyprus, Georgia, India (Himachal Pradesh, Jammu & Kashmir, Karnataka, Meghalaya, Sikkim, Tamil Nadu, Uttarakhand, Uttar Pradesh, West Bengal), Iran, Japan, Kazakhstan (Akmola, Aktobe, Almaty, East Kazakhstan, Kostanay, North Kazakhstan, Pavlodar, South Kazakhstan, West Kazakhstan), Kyrgyzstan, Mongolia, Nepal, North Korea, Pakistan, Russia (Altai Krai, Altai Republic, Buryatia, Chelyabinsk Oblast, Irkutsk Oblast, Khabarovsk Krai, Novosibirsk Oblast, Primorsky Krai, Sakha Republic, Sakhalin Oblast, Tyumen Oblast, Zabaykalsky Krai), South Korea, Tajikistan, Turkey, Uzbekistan), Central America (Panama), Atlantic Ocean (Portugal (Madeira)), Europe (Andorra, Austria, Belarus, Belgium, Bosnia and Herzegovina, Bulgaria, Croatia, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Ireland, Italy, Kosovo, Latvia, Luxembourg, Moldova, Netherlands, Norway, Poland, Portugal, Romania, Russia (Komi Republic, Krasnodar Krai, Moscow Oblast, Nizhny Novgorod Oblast, Orenburg Oblast, Republic of Karelia, Saratov Oblast, Voronezh Oblast), Serbia, Slovakia, Slovenia, Spain, Sweden, Switzerland, Ukraine, UK), North America (Canada (Alberta, British Columbia, Manitoba, New Brunswick, Newfoundland and Labrador, Ontario, Quebec, Saskatchewan), USA (Alabama, Alaska, California, Connecticut, District of Columbia, Florida, Idaho, Iowa, Kentucky, Maine, Massachusetts, Michigan, Minnesota, Montana, Nebraska, New Hampshire, New Jersey, New York, North Carolina, Ohio, Oregon, Pennsylvania, Rhode Island, South Dakota, Tennessee, Vermont, Virginia, Washington, West Virginia, Wisconsin)), South America (Brazil (Minas Gerais, Santa Catarina), Chile)).

Cerioporus squamosus. [Descriptions of Fungi and Bacteria].

A description is provided for Cerioporus squamosus, which causes a white rot of hardwood on living and recently dead broadleaf trees, entering the tree through wounds caused by, for example, lightning, windthrow, soe break and damage by humans and animals. Some information on its associated organisms and substrata, dispersal and transmission, habitats and conservation status is given, along with details of its geographical distribution (Africa (Eritrea, Uganda), Asia (Afghanistan, Armenia, China (Hainan, Heilongjiang, Xinjiang Uighur Autonomous Region), Georgia, India (Himachal Pradesh, Jammu and Kashmir, Uttarakhand, West Bengal), Iran, Japan, Kazakhstan (Aktobe, Almaty, East Kazakhstan, Karagandy, Kostanay, Pavlodar, South Kazakhstan, West Kazakhstan, Zhambyl), Mongolia, Nepal, Pakistan, Russia (Amur Oblast, Chelyabinsk Oblast, Irkutsk Oblast, Kamchatka Krai, Khabarovsk Krai, Khanty-Mansi Autonomous Okrug, Novosibirsk Oblast, Primorsky Krai, Sverdlovsk Oblast, YamaloNenets Autonomous Okrug), South Korea, Taiwan, Tajikistan, Turkey, Turkmenistan, Uzbekistan), Australasia (Australia (Victoria), New Zealand), Central America (Costa Rica), Europe (Albania, Andorra, Austria, Belarus, Belgium, Bulgaria, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Isle of Man, Italy, Jersey, Latvia, Liechtenstein, Lithuania, Luxembourg, Moldova, Montenegro, Netherlands, Norway, Poland, Portugal, Romania, Russia (Belgorod Oblast, Bryansk Oblast, Chuvash Republic, Ivanovo Oblast, Kaliningrad Oblast, Kaluga Oblast, Kirov Oblast, Krasnodar Krai, Kursk Oblast, Leningrad Oblast, Moscow Oblast, Nizhny Novgorod Oblast, Orenburg Oblast, Oryol Oblast, Penza Oblast, Perm Krai, Republic of Bashkortostan, Republic of Mordovia, Republic of North Ossetia-Alania, Republic of Tatarstan, Ryazan Oblast, Samara Oblast, Saratov Oblast, Stavropol Krai, Tambov Oblast, Tula Oblast, Tver Oblast, Udmurt Republic, Ulyanovsk Oblast, Vladimir Oblast, Volgograd Oblast, Voronezh Oblast, Yaroslavl Oblast), Serbia, Slovakia, Slovenia, Spain, Sweden, Switzerland, Ukraine, UK), (North America (Canada (British Columbia, Manitoba, New Brunswick, Nova Scotia, Ontario, Prince Edward Island, Quebec, Saskatchewan, Yukon), Mexico, USA (Alabama, Alaska, Arizona, Arkansas, California, Colorado, Connecticut, Delaware, District of Columbia, Florida, Georgia, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, New Hampshire, New Jersey, New Mexico, New York, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, Rhode Island, South Carolina, South Dakota, Tennessee, Texas, Utah, Vermont, Virginia, Washington, West Virginia, Wisconsin)), South America (Brazil (São Paulo), Chile, Ecuador, Paraguay))).

Contribution to the "Atlas of the Russian Flora": Twelve local floras of European Russia

The purpose of this dataset is to deliver to a wider audience in the form of GBIF-mediated data vast floristic materials collected by the author across various localities of European Russia from 2001-2019 (Arkhangelsk, Tver, Vladimir, Tula, Lipetsk, Voronezh Oblasts, Krasnodar Krai, City of Moscow and Komi Republic). Taxonomic data on vascular plants for ten locations were mobilised from the papers and technical reports published in Russian and standardised. Floristic treatments for two locations (Yasnaya Polyana and Tsaritsyno) have never been published before. The newly-prepared dataset includes 5,309 species records, i.e. one species record per each local flora. These are either native or alien (fully naturalised and casual) species. All records within one local flora have the same centroid coordinates and coordinate uncertainty in metres. Floristic inventories from the following locations were mobilised: 01. Ustya, Arkhangelsk Oblast (543 species, 1,500 km2); 02. Zaseki, Tula Oblast (593 species, 60 km2); 03. Polibino, Lipetsk Oblast (553 species, 70 km2); 04. Khrenovoye, Voronezh Oblast (665 species, 200 km2); 05. Troyeruchitsa, Tver Oblast (501 species, 10 km2); 06. Man-Pupu-Ner, Komi Republic (182 species, ca. 300 km2); 07. Middle Lyaga, Komi Republic (143 species, ca. 300 km2); 08. Utrish, Krasnodar Krai (933 species, 195 km2); 09. Yasnaya Polyana, Tula Oblast (236 species, 2.2 km2); 10. Bogolyubovsky Lug, Vladimir Oblast (289 species, 1.7 km2); 11. Tsaritsyno, City of Moscow (359 species, 5.3 km2); 12. Patakino, Vladimir Oblast (312 species, 1.1 km2). According to the GBIF taxonomic backbone, the dataset covers 1,806 species, 669 genera and 127 families of tracheophytes.

Epidemiological Risk of Dirofilariasis in the Voronezh Region

Background. Dirofilariasis is a vector-borne helminthiasis that tends to expand spatial boundaries in areas with temperate and cold climates. In the Voronezh oblast, located in the Central Black Earth Region of the Russian Federation there were previously isolated reports of cases of dirofilariasis in humans and dogs, but this issue was not specifically studied.Aims. To determine the degree of infection of dogs with Dirofilaria immitis and Dirofilaria repens in the Voronezh oblast in order to determine the level of epidemiological risk.Materials and methods. For seven years, targeted work was carried out to study the spread of different types of dirofilariae in dogs in the Voronezh region. Blood from 3 498 dogs of different breeds, ages, conditions of keeping and household use was examined. Dirofilaria larvae were counted using the Fuchs-Rosenthal camera. The type of dirofilaria larvae isolated from the blood of dogs was determined by the histochemical method. The antigen of the imaginal form of D. immitis was detected using a chromatographic test system the ImmunoRun Antigen Detection Kit Caninae Heartworm Biogal chromatographic test system (Israel). Statistical processing of the material was carried out in the Microsoft Excel 2010 program. Studies were carried out with the consent of animal owners and in accordance with the European Convention for the Protection of Vertebral Animals used for experimental and other scientific purposes (Strasbourg, 1986).Results. As a result of the conducted studies, it was found that in the Voronezh oblast, the average infection of domestic dogs (Canis familiaris) with dirofilariasis is 14.14 ± 0.31 %. The indicator depends on the conditions of keeping animals and makes 27.15 % in stray dogs, 25.26 % – in service dogs and 10.54 % – in apartment dogs. In service dogs, the species D. repens occurs in 52.39 % of cases, D. immitis – in 42.95 %, mixtinvasia – in 4.80 % of cases. In stray dogs, the species D. repens prevails (80.10 %). The second type of D. immitis was established in 10.0 % of cases. At the same time, both types were also established in 10.0 % of cases. The maximum number of cases of dirofilariasis occurs in urban dogs (65.87 %), which is due to the high density of their population and close contact with the vector of transmission in urbanized areas. The seasonal dynamics of infestation is determined by the year-round detection of cases with a peak in October (46.77 %). The number of cases of dirofilariasis increases with age, in dogs from one to six years old it reaches maximum of 63.26 %. There is an epidemiological risk of dirofilariasis in the Voronezh oblast. This is due to the existence and active functioning of synanthropic and natural foci of invasion on the territory of the Voronezh oblast.

The agenda of management accounting in healthcare

Subject. This article discusses changes in the economic and legislative environment of State-financed healthcare institutions, regulatory framework of the Russian Federation, which influences management accounting indicators. Objectives. I outline a system of relations in the design of management accounting indicators of State-financed healthcare institutions. Methods. The study is based on the methods of grouping, comparison, analysis, and generalization. I analyzed the current management accounting practice in State-financed medical institutions of the Voronezh Oblast. Results. Analyzing regulatory documents and industrial distinctions and difficulties in healthcare, I outlined a system of relations in the design of management accounting indicators in State-financed healthcare institutions. I traced factors that influence the creation of management accounting in State-financed healthcare institutions. I suggest implementing the practice of accounting for costs incurred per patient into the accounting and information system of management accounting. Aspects of statistical accounting should be integrated into the accounting process for this purpose. Conclusions and Relevance. The specifics of financing sources now influence a set of indicators and internal reporting in management accounting. Management accounting of income becomes a priority in management accounting as part of compulsory medical insurance funding. Management accounting of income and process designing approaches are getting more and more specific as the methods for paying the medical assistance with compulsory medical insurance funds get changed.