Journal of Applied Accounting Research

The features of the accumulation of flavonoid glycosides and hydroxybenzoic and hydroxycinnamic acids have been studied in the leaves of endemic Astragalus ionae Palibin and A. palibinii Polozhij of different ecological and geographical growing conditions of the Republic of Khakasia by HPLC method. Luteolin-7-glucoside, rutin, kaempferol-3-O-β-rutinoside, and 3 quercetin glycosides were identified from 8 glycosides of flavonoids from the leaves of A. ionae plants. Six flavonoid glycosides were found in the leaves of A. palibinii, luteolin-7-glucoside, rutin, kaempferol-3-O-β-rutinoside, and isorhamnetin-3-O-β-rutinoside were identified. No differences were found in the composition of hydroxybenzoic and hydroxycinnamic acids in plants of the studied taxa. Gallic, p-hydroxybenzoic, neochlorogenic, chlorogenic, caffeic, p-coumaric, and ferulic acids were identified in the leaves of A. ionae and A. palibinii. The differences between these species in terms of the content of phenolic compounds are most pronounced in the fact that A. ionae plants accumulate more luteolin-7-glucoside, the sum of flavonoid glycosides, and hydroxybenzoic acids. The content of phenolic compounds in plants of different coenopopulations is influenced by ecological and coenotic factors. In arid xerophytic and petrophytic communities more characteristic of these species, more caffeic acid and rutin accumulate, as well as the amount of hydroxycinnamic acids.

Giant cephalaria (Cephalaria gigantea (LEDEB.) BOBROV) is a powerful perennial whose height reaches two meters. This plant is found in Southern Europe, Western and Central Asia, as well as in North and South Africa. It is cultivated in the Botanical garden of Samara University. The extracts of giant cephalaria have been used in traditional medicine for many years due to their antimicrobial, antifungal, cytotoxic, antioxidant, antidiabetic and antipyretic activities, which may be due to various biologically active compounds. It is known that the leaves contain triterpenoids, phenolic carboxylic acids and their derivatives, flavonoids, and the flowers contain flavonoid compounds: luteolin, quercetin, cynaroside, quercimeritrin and gigantoside A. The article describes the development of a technique for quantifying of the amount of flavonoids in the flowers of giant cephalaria. Spectrophotometric analysis of water-alcohol extracts from giant cephalaria flowers allowed us to establish that the main contribution to the absorption curve of their UV-spectra in the presence of AlCl3 is made by flavonols having a free OH group at the C-3 position, and in the differential version, the maximum absorption of the tested solution is close to that of the standard sample of quercetin (428±2 nm). Optimal conditions for the extraction of flavonoids in giant cephalaria flowers were determined: extractant 70% ethyl alcohol; the ratio "raw material-extractant" – 1 : 50; extraction time – extraction in a boiling water bath for 60 minutes, the degree of grinding of raw materials – 2 mm, analytical wavelength – 426 nm. It was determined that the content of the total flavonoids calculated on quercetin in the flowers of giant cephalaria varies from 1.58±0.05% to 2.63±0.05%. The error of a single determination with a 95% confidence probability is ±1.75%. The obtained results were used in the development of the FS project for a new type of medicinal plant raw materials "Cephalaria giant flowers" for introduction into the State Pharmacopoeia of the Russian Federation.

The search for additional sources of catechins among the local flora is relevant today. The method for determining the content of catechins by the spectrophotometric method in the leaves of the subshrub Zalesov's cinquefoil (Comarum salesovianum (Steph.) Asch. et Graebn.) from the Rosaceae Juss. family was validated. The content of catechins in terms of (±)-catechin in the leaves and rhizomes of two species of the genus Comarum ‒ C. salesovianum and C. palustre L. (marsh cinquefoil) was studied. The highest content of catechins was found in the roots of C. palustre (4%) and leaves of C. salesovianum (2.58%). A method for determining the composition and content of individual catechins in the leaves and roots of two representatives of the genus Comarum by high-performance liquid chromatography has been proposed. Three catechins [(±)-catechin, epigallocatechin gallate and (-)-epicatechin] were found in leaves and roots. (±)-catechin and (-)-epicatechin are predominant in the leaves and roots of C. palustre and C. salesovianum. The content of epigallocatechin gallate does not exceed 0.1 mg/g. The concentration of (±)-catechin is highest in the roots (1.21 mg/g) of C. palustre, and (-)-epicatechin is highest in the leaves (1.35 mg/g) of C. salesovianum.

The features of the distribution of fat-soluble organic compounds in the leaves of deciduous shrubs Rubus idaeus and Sorbus aucuparia growing in identical weather conditions in mixed and pine forests of the southern taiga of Western Siberia are shown. The composition of n-alkanes, saturated and unsaturated fatty acids, n-aldehydes, n-alkane-2-ones, n-alkanols, acyclic isoprenoids, steroids and pentacyclic triterpenoids was studied by chromatomass spectrometry. It was found that the microclimate of pine forest and mixed forest influences the composition of organic compounds in the leaves of single-species plants. In a mixed forest, among acyclic compounds, the total proportion of n-alkanes and the relative content of high-molecular homologues of n-alkanes, n-aldehydes and n-alkane-2-ones in rowan and raspberry leaves were increased. The composition of steroids is dominated by sitosterol, while in the bushes of mixed forest, unlike pine forest, there is a higher proportion of keto-substituted stigmast-4-en-3-one and the hydrocarbon stigmast-3,5-diene. Pine raspberries are distinguished by the presence of cholesterol, lanosterol and lanost-8-en-3-one, an increased content of cycloartenol. The leaves of ash among the pentacyclic triterpenoids identified a- and β-amerins, and the leaves of the raspberry a-, β- and d-amerins, among which in the pine forest increased the proportion a- amerin, and in the mixed forest – d-amerin. Raspberry leaves are dominated by neolup-12-en-3-ol, whereas in the leaves of mountain ash of mixed forest – lupeol, and pine forest – presumably 28-norneogop-18-en-3-ol. It is shown that the distribution of fat-soluble compounds depends not only on the type of plant, but also on the conditions of its growth, which must be taken into account when planning the practical use of plant raw materials.

Haplophyllum dauricum is a rich source of lignans with antitumor activity. It has been actively used in the practice of Traditional medicine. In addition to lignans, the chemical composition of the species is represented by coumarins, flavonoids, alkaloids and essential oils. However, the composition of the elements of the species, which are necessary for the development of quality criteria of medicinal plants, has not been studied before. In this regard, the purpose of the work was to study the content of macro- and microelements in the aboveground and underground parts of Haplophyllum dauricum of the flora of Buryatia and Transbaikal territory. The content of the following elements was determined by inductively coupled plasma atomic emission spectrometry: Li, Be, Na, Mg, Al, P, K, Ca, Ti, V, Cr, Mn, Fe, Co, Ni, Cu, Zn, As, Se, Sr, Zr, Mo, Cd, Sb, Te, Ba and Pb. The content of Hg was determined by the "cold steam" method using an atomic absorption analyzer. According to the obtained data, Haplophyllum dauricum is a rich source of calcium, potassium, magnesium and phosphorus, which were dominant. Among the microelements, iron and titanium were in highest concentration, which were accumulated mainly in the underground part of the plant. The content of heavy metals did not exceed the maximum permissible concentration established by the State Pharmacopoeia of the Russian Federation.

White poplar (Populus alba L.,  family Saliaceae ) has a similar chemical composition with other species of the genus Populus L. and it can consider as a promising source of raw materials containing phenolic compounds, in particular flavonoids. The pharmacological activity of the buds of pharmacopeial species of genus Populus L., and also of the white poplar is caused by biologically active compounds, mainly of a phenolic nature, including flavonoids (pinostrobin, piriocembrin, quercetin, etc.), phenylpropanoids (caffeic acid, etc.) and simple phenols (salicin).. One of the most well-known biologically active compounds of white poplar is quercetin, for which an antihistamine, anti-inflammatory action has been demonstrated. Differential spectrophotometry carried out in accordance with the OFS was used as a research method.1.2.1.1.0003.15 "Spectrophotometry in the ultraviolet and visible regions". Spectral characteristics of water-alcohol extracts were evaluated on a Specord 40 spectrophotometer (Analytik Jena AG, Germany) in cuvettes with a layer thickness of 10 mm. It was determined that in all electronic spectra of the water-ethanolic extractions from the buds of the white poplar there are two absorption maxima  in the area of 290 nm and 370 nm, due to flavanones and flavonols, respectively. It was established that in the electronic spectra of the water-ethanolic extractions from the buds of the white poplar, a  significant bathochromic shift of the long-wavelength band in the presence of aluminum chloride is observed, which confirms the presence of flavonoids. Under the conditions of differential spectrophotometry UV spectrum of the water-ethanolic extractions from the buds of the white poplar, an absorption maximum is observed at wavelength of 430 nm, which indicates the expediency of using quercetin in the analysis technique, which has an absorption maximum at a wavelength of 430±2 nm. As a result of the study, the method  has been developed for the quantitative determination of the amount of flavonoids in the buds of white poplar using differential spectrophotometry calculated on quercetin at an analytical wavelength of 430 nm. The optimal parameters of extraction of raw materials were determined: extractant – 90% ethyl alcohol, the ratio of "raw material-extractant" – 1:30, extraction time – 60 minutes. The content of the total flavonoids calculated on quercetin in the buds of the white poplar is varied from 0,45±0,02 %  to 0.69 ± 0.03%

The genus Pulmonaria plants are ephemeroids having characteristic distile reproduction system and so should be distinguished – generative shoot with flowers and vegetative rosette leaves as organs these plants. Phytomedicines made from them have different pharmacological action. The aim this work was study of biologically active compounds and trace elements in both kinds of aboveground organs of the Pulmonaria obscura Dumort and Pulmonaria mollis Wulf. Ex.Horn. The content of trace elements was determined by inductively coupled plasma mass spectroscopy. It was determined the content of biogenic for plants trace elements, as well as elements necessary for the process of hematopoiesis in the human body – B, K, P, V, Ca, Co, Cu, Fe, Mg, Mn, Mo, Na, Si, Zn Cr , Ni, Se. The study of the composition of phenolic compounds was carried out on a high performance liquid chromatograph. Polysaccharides, protein and tannins were determined gravimetrically. The presence of alkaloids was checked by reaction with group-wide precipitating reagents. Besides, content of flavonoids was determined spectrophotometrically. It was established: – generative shoots and rosette leaves form separate clusters according to microelements of the hematopoietic complex that correlating with their pharmocological activity; – polysaccharide-protein complex containing up to 20% protein was found and this is impotant for phamacologocal action; – marker compounds for generative shoots are caffeic acid, hyperoside and delphinidin, while rosette leaves are characterized by the presence of vicenin and luteolin-7-O-glycoside; – alkaloids wasn`t find and this fact makes studied plants promising for use in scientific medicine.

The study of natural polysaccharides is an important area of research due to their pharmacological effects, including antiviral activity and the ability to regulate metabolic disorders. In addition, these polymeric structures realize several properties (sorption, shaping, transport (and delivery systems), which increases the interest of scientists in their isolation and analysis. This study aims to comparatively investigate the polysaccharide fractions in different botanical forms of celery odouriferous. The objectives of the study include the isolation of polysaccharide fractions, their purification by the Sevag method, estimation of monomeric composition of the fractions after acid hydrolysis by the HPTLC method, and determination of structural characteristics of the molecules by IR spectroscopy. Alcohol-soluble polysaccharides (ASPS), water-soluble polysaccharides (WSPS), and pectin substances (PS) were isolated from leaf, petiole, and root botanical forms of celery. After purification, the obtained substances were amorphous powders of light brown or light beige colour and odourless. The root botanical form of celery showed the highest yield of the target compounds (total (13.54±1.07)% after purification), while the petiole form (total (5.51±0.04)% after purification) showed the lowest yield. The monomeric composition of pectins and WSPS showed a predominance of galactose and arabinose, whereas the alcoholic ones showed a predominance of fructose and glucose. The interpretation of IR spectra showed the presence of absorption bands characteristic of free and bound carboxyl groups, C-O-C valence vibrations, α-configuration of the glycosidic bond, and C1-α-conformation of galacturonic acid in different polysaccharide fractions, which allows us to draw some conclusions regarding the structure of the substances. A comparative study of polysaccharide fractions of different botanical forms of odorous celery was carried out for the first time. Based on the results obtained, it is possible to single out WSPS and PS of celery root crops as the most promising phytosubstances for further development of products of functional, specialized nutrition and potential medicines on their basis. The methods of analysis used in the study can be proposed as part of the regulatory documentation for the control of these products.

In this paper, a set of methods was used to study the structural characteristics and properties of cellulose nanocrystallites and free cellulose nanocrystalline particles (CNCs). It was shown that cellulose nanocrystallites have three main distinctive features. The first distinctive feature of cellulose nanocrystallites is their rod-like shape with a quite high aspect ratio and a low percolation threshold. The second distinctive feature of nanocrystallites is their highly developed specific surface area that leads to the spontaneous crystallization and aggregation of rod-like crystallites by their lateral planes. This aggregation process is thermodynamically favorable because it leads to a decrease in the specific surface area of nanocrystallites and a reduction of the thermodynamic potential. The third distinctive feature of cellulose nanocrystallites is the paracrystalline structure of their surface layers, which significantly affects structural characteristics such as lattice distortion, interplanar spacings, parameters, and volume of the crystalline unit cell, etc. Along with structure, the paracrystalline fraction affects also important physical and physical-chemical properties of cellulose, such as accessibility to deuteration, the content of CII-allomorph after cellulose alkalization, melting point of nanocrystallites, etc. Correlation equations were derived that provide to predict the structural characteristics and properties of nanocrystallites using the content of the paracrystalline fraction.

The article discusses various non-wood plants as sources of fibrous raw materials for the pulp and paper industry. The authors cite the main categories of non-wood fibrous raw materials: agricultural waste, naturally growing plants and industrial crops. Information is provided on the position of fibers in the plant: fibers of the inner part of the stem, bast (outer part of the stem) fibers, leaf fibers and fruit fibers, as well as methods for their isolation. Of the variety of non-wood plants, the authors highlight industrial hemp as the most promising raw material, having strong fibers and a high cellulose content. The use of non-timber raw materials has been found to help reduce pressure on forest resources and improve the environmental sustainability of pulp and paper production. Technological aspects of the production of paper products from non-wood raw materials are also considered. The advantages and disadvantages of using alternative raw materials, as well as its prospects, are given. The need for further research and development of new methods and technologies to optimize the efficiency of using non-wood raw materials in the pulp and paper industry is pointed out. In conclusion, a conclusion is drawn about the importance of using non-wood raw materials to reduce the negative impact of paper production on the environment and ensure the sustainable development of this industry.

Food safety is a major responsibility of public healthcare. Therefore, challenges related to determining toxic elements (As, Cd, Pb, Hg, Al and Sr) in various food products need to be tackled. This paper focuses on systematizing international experience of determining toxic elements in different kinds of rice (they differ as per a type of grain, industrial processing, and geographical origin) by using mass spectrometry with inductively coupled plasma. Rice accumulates more metals than any other cereal due to its high absorbability and is among primary sources of toxic metals introduction. Median concentrations of such toxic metals as As, Pb and Cd were higher in white rice from Thailand, India and Italy than from the USA. Lead and cadmium concentrations were not higher than levels recommended by the Codex; however, As concentrations in brown rice and one sort of white rice from the USA were higher than the Codex standards. Still, health risks caused by consuming food products which are contaminated with As depend on daily As consumption, as well as on its form and biological availability. Median concentrations of toxic metals were higher in white and brown rice than in other grains. When white rice was washed out before the tests to remove any external contamination, this resulted in decreasing concentrations of such toxic elements as Pb and Cd, by 57% and 46% accordingly. Rice washing involves losing basic elements which make for proper functioning of the body. Additional efforts are required to optimize rice to water ratio in washing in order to minimize substantial losses of basic ingredients and nutrients in washed rice. The research results indicate that it is advisable to eat different kinds of rice or combine it with other cereals in food rations. This can reduce exposure to toxic metals and provide additional quantities of essential elements which are in certain deficiency in a rice-based diet.

The use of plant raw materials can be hindered due to concerns about their quality and safety for the human body, resulting from exceeding permissible limits of radionuclides, heavy metals, and other xenobiotics. Ensuring the quality and safety and guaranteeing the quality of raw materials and finished products is one of the tasks for researchers and practitioners. The composition and content of macro- and microelements in the seeds, roots, and leaves of A.lappa and A. tomentosum, cultivated and growing wild in the Tomsk region (Timiryazevskoye village) and Altai Territory (Altaiskoe village), have been determined, and samples a dry extracts of the roots and leaves of A. tomentosum produced by Visterra LLC, have been analyzed. The elemental composition was determined by using neutron activation analysis and flame photometry. The samples of wild and cultivated species, extracts revealed the presence of 31 chemical elements. According to the potassium content, Arctium lappa and Arctium tomentosum can be attributed to potassium concentrator plants. The leaves, roots, and seeds have the same elemental composition parts of the plant and species. In all samples of roots, seeds, leaves, and dry extracts, the levels of Cd, As complied with the requirements of the standards and sanitary norms.

Gas-liquid bioreactors in which the introduction of the gas substrate in the culture liquid is carried out from the vortex cavity formed by the rotation of the stirrer.  In order to simplify the design and intensify mass transfer a new method of dispersing the gas substrate from the vortex cavity is proposed and studied.  It consists in maintaining local zones with reduced pressure in the liquid behind the rotating paddles and creating the necessary conditions for the introduction of the gas substrate. On the basis of numerical simulation the pressure is calculated and the zones of low pressure in liquid behind the stirrer paddles are determined. The value of differential pressure necessary for gas dispersion has been estimated. The angular velocity of liquid rotation depending on the number of partitions on the apparatus wall and the number of mixer revolutions is presented. The gas content in the liquid during the implementation of the investigated method has been determined. The average surface diameter of gas bubbles and interfacial surface of gas-liquid medium were calculated from experimental data. The power spent on stirring in the apparatus has been established and the power criterion with regard to gas content has been determined. Mass transfer at intensive gas dispersion from gas vortex cavity into liquid has been investigated. Criterion dependence for calculation of mass transfer coefficient is presented, taking into account energy dissipation spent on mixing and interfacial surface. The fields of application of bioreactor with new method of gas dispersion are shown.

In recent years, there has been a persistent search for new methods and technologies for cultivating individual crops in order to increase their productivity and improve product quality. New methods of pre-sowing seed treatment with biological stimulants are increasingly being introduced, increasing not only crop yields, but also changing (increasingly) the content of important nutrients (proteins, fats, carbohydrates, oils, and others). Despite the rapid development of chemistry and the growth in the number of new highly effective drugs of biotechnological and synthetic origin, plants continue to occupy a significant place as a growth stimulator of agricultural crops.
 The aim of the work is to evaluate the effect of poplar extract on the growth and development of white cabbage.
 Tasks: to investigate the qualitative composition of the aqueous extract of poplar buds; to establish the growth-stimulating activity of the extract of balsamic poplar buds in relation to the seeds of white cabbage.
 Methodology and scientific approaches: in the course of the work, experimental studies were carried out on the extraction of natural compounds of balsam poplar buds, evaluating the effectiveness of the balsam poplar bud extract on the growth and development of white cabbage.
 Results and conclusions: in the composition of the aqueous extract of poplar buds, such classes of compounds as flavonoids, tannins, coumarins, saponins, amino acids, phenolic acids, polysaccharides were identified; the use of poplar bud extract had a significant impact on morphogenesis, physiological and biochemical parameters, and the productivity of white cabbage of the "Gift" variety.

Inductively coupled argon plasma mass spectrometry (ICP-MS) was used to study the elemental composition of the underground and aboveground parts of the Datura stramonium growing on the territory of the Republic of Uzbekistan. The obtained data show that 41 elements were found in the composition of the vegetative organs of the D. stramonium, including 6 macroelements (Ca, P, K, Na, S, Mg), 8 essential microelements (Co, Cr, Cu, Fe, Mn, Se, Zn, Mo), and 6 conditionally essential. Moreover, 6 trace elements (B, Si, Ni, V, As, Li), 16 toxic (Pb, Cd, Ge, Sr, Zr, Tl, Bi, Sn, Sb, W, Ag, Ba, Al, Ga, Ti, Be) and 5 little studied elements (Nb, Cs, Ta, Rb, Re) were identified. It was revealed that among the detected elements in D. stramonium, 3 macroelements (Ca, K and Fe) are contained in a concentration of more than 1000 mg/kg, 4 elements (P, S, Mg, Si) are from 100 to 1000 mg/kg, 3 elements (Na, Mn, B), ranging from 10 to 100 mg/kg and the rest were in the range of less than 10 mg/kg. The macroelements were located between each other in the following order: in the roots of the plant Ca (40%)>K (39%)>P (9%)>Mg (6%)>S (4%)>Na (2%), and in the aerial part of the plant Ca (50%)>K (30%)>Mg (9%)>P (7%)>S (3%)>Na (1%). The highest content of essential trace elements in the composition of the roots and aboveground parts of the D. stramonium falls on the share of Fe (n/h 2015.4521 mg/kg, n/h 1516.3041 mg/kg), and among the conditionally essential microelements Si (n/h 397.8607, n/ch 234.4246). It has been established that the higher content of toxic elements in the composition in the underground part of D. stramonium falls on the proportion of A1 (36.92%) and Ti (35.54%), and in the aboveground part of Ga (48.57%) and Al (17.37%), relative to the total content toxic elements. According to the content of salts of heavy metals of the D. stramonium growing in Uzbekistan meets the requirements established by the Global Fund XIV and WHO. Salts of toxic elements Hg were not found. Comparative data showed that in both organs of D. stramonium growing in Uzbekistan, the content of the considered elements is lower than amount of the element of D. stramonium growing in Kazakhstan and South Africa.