Consolidated Group of Taxpayers: Infusion into the Russian Economic Practice

The article analyses the process of introduction of the consolidated taxation mechanism in Russia. The main purpose of the study is to conduct an assessment of the impact of consolidated groups of taxpayers on the national economy, including intergovernmental relations. Author further identifies the features and areas of further development of the consolidated taxation mechanism in the country. A four-year period of activity of consolidated groups in Russia is taken for analysis, giving the opportunity to evaluate the results, to draw first conclusions, and allocate the problems associated with the subsequent planning and forecasting of these activities. Certain trends in application of new economic tools of the tax regulation are identified. Keywords: consolidated tax group, income tax, corporate income tax, regional budget, regional economy JEL Classifications: A12, H22, R2

ИСПОЛЬЗОВАНИЕ ЭКОНОМИКО-МАТЕМАТИЧЕСКИХ МЕТОДОВ ДЛЯ ОЦЕНКИ РЕЗУЛЬТАТОВ ФУНКЦИОНИРОВАНИЯ КОНСОЛИДИРОВАННЫХ ГРУПП ВЗАИМОЗАВИСИМЫХ ОРГАНИЗАЦИЙ

This article deals with the methodologicalaspects of evaluation of activities of the Russian interdependent organizations which usethe mechanism of the consolidated budgetpayments in connection with the introductionin the Russian legislation the concept of aconsolidated group of taxpayers («CTG»).For adoption by the organizations decisionon the establishment of CTG in this paperthe author proposed a preliminary analysis ofthe results of the operation have already created CTG using economic and mathematicalmethods. Defi ned economic-mathematical model of calculation of the consolidation differences, the practical examples of calculations of the coefficients of relationshipappropriate indicators.В статье излагаются методические аспекты оценки деятельности российских взаимозависимых организаций, применяющих механизм консолидированных расчетовсбюджетомвсвязисвведением в российское законодательство понятия консолидированной группы налогоплательщиков (далее - КГН). Для принятия организациями решения о создании КГН внастоящейработеавторомпредложено предварительное проведение анализа результатов функционирования уже созданных КГН с помощью экономикоматематических методов. Определена экономико-математическая модель расчета разницы консолидации, приведены практическиепримерырасчетовкоэффициентов, характеризующих взаимосвязь соответствующих показателей

Evolution of glyoxylate cycle enzymes in Metazoa: evidence of multiple horizontal transfer events and pseudogene formation

BACKGROUND: The glyoxylate cycle is thought to be present in bacteria, protists, plants, fungi, and nematodes, but not in other Metazoa. However, activity of the glyoxylate cycle enzymes, malate synthase (MS) and isocitrate lyase (ICL), in animal tissues has been reported. In order to clarify the status of the MS and ICL genes in animals and get an insight into their evolution, we undertook a comparative-genomic study. RESULTS: Using sequence similarity searches, we identified MS genes in arthropods, echinoderms, and vertebrates, including platypus and opossum, but not in the numerous sequenced genomes of placental mammals. The regions of the placental mammals' genomes expected to code for malate synthase, as determined by comparison of the gene orders in vertebrate genomes, show clear similarity to the opossum MS sequence but contain stop codons, indicating that the MS gene became a pseudogene in placental mammals. By contrast, the ICL gene is undetectable in animals other than the nematodes that possess a bifunctional, fused ICL-MS gene. Examination of phylogenetic trees of MS and ICL suggests multiple horizontal gene transfer events that probably went in both directions between several bacterial and eukaryotic lineages. The strongest evidence was obtained for the acquisition of the bifunctional ICL-MS gene from an as yet unknown bacterial source with the corresponding operonic organization by the common ancestor of the nematodes. CONCLUSION: The distribution of the MS and ICL genes in animals suggests that either they encode alternative enzymes of the glyoxylate cycle that are not orthologous to the known MS and ICL or the animal MS acquired a new function that remains to be characterized. Regardless of the ultimate solution to this conundrum, the genes for the glyoxylate cycle enzymes present a remarkable variety of evolutionary events including unusual horizontal gene transfer from bacteria to animals. REVIEWERS: Arcady Mushegian (Stowers Institute for Medical Research), Andrey Osterman (Burnham Institute for Medical Research), Chris Ponting (Oxford University)

Ag/ZnO NANOCOMPOSITES AS REAGENTS FOR WATER TREATMENT

The study was funded by the program of the Perm Research and Education Center "Rational subsoil use". Analytical, spectroscopic, and biological studies were carried out using the equipment of the Core Facilities Center "Research of materials and matter" at the PFRC UB RAS

Formação de competência social do futuro especialista

Modern society is in dire need of socially competent professionals who can quickly adapt to the changing life situations, are ready to solve new problems, interested in improving the efficiency of professional activities, planning the future and ready to take responsibility for the decisions. The problem of development of social competency of the individual is interdisciplinary and in contrast to the problem of development of competency in general and professional competency in particular. In the scientific literature the approaches by which it is possible to give the essential characteristic of this phenomenon and to construct a model are designated: a) set of social knowledge, abilities, awareness of the person of social processes; b) social interaction, the ability and willingness of a person to it, the ability to build their relationships with other people and social organizations in real life; c) the integral quality of the individual, formed in the process of training and education; d) the purpose and result of the implementation of special development and educational programs of educational organizations. Comparative analysis allowed us to determine the components of social competency: personal component, social component, cognitive component, value-semantic component. In the social competency formation of students active teaching methods are the most popular. We consider the method of training “Educational firm” approved in the process of research at different educational levels as a systematized set of simulation methods. Effective socialization of a person should be considered in the context of competence-based approach, including the essential characteristics of competency, professionalism, qualification, personality.La sociedad moderna está en extrema necesidad de profesionales socialmente competentes que puedan adaptarse rápidamente a las situaciones cambiantes de la vida, estén listos para resolver nuevos problemas, interesados en mejorar la eficiencia de las actividades profesionales, planificar el futuro y listos para asumir la responsabilidad de las decisiones. El problema del desarrollo de la competencia social del individuo es interdisciplinario y en contraste con el problema del desarrollo de la competencia en general y la competencia profesional en particular. En la literatura científica se designan los enfoques mediante los cuales es posible dar la característica esencial de este fenómeno y construir un modelo: a) conjunto de conocimientos sociales, habilidades, conciencia de la persona de los procesos sociales; b) la interacción social, la capacidad y la disposición de una persona para ello, la capacidad de construir sus relaciones con otras personas y organizaciones sociales en la vida real; c) la calidad integral del individuo, formada en el proceso de formación y educación; d) El propósito y el resultado de la implementación de programas especiales de desarrollo y educación de organizaciones educativas. El análisis comparativo nos permitió determinar los componentes de la competencia social: componente personal, componente social, componente cognitivo, componente semántico de valor. En la formación de competencias sociales de los estudiantes, los métodos de enseñanza activos son los más populares. Consideramos el método de capacitación “firma educativa” aprobado en el proceso de investigación en diferentes niveles educativos como un conjunto sistematizado de métodos de simulación. La socialización efectiva de una persona debe considerarse en el contexto del enfoque basado en la competencia, incluidas las características esenciales de la competencia, el profesionalismo, la calificación, la personalidad.A sociedade moderna está em extrema necessidade de profissionais socialmente competentes que possam se adaptar rapidamente às situações de mudança da vida, prontos para resolver novos problemas, interessados em melhorar a eficiência das atividades profissionais, planejando o futuro e prontos para assumir a responsabilidade pelas decisões. O problema do desenvolvimento da competência social do indivíduo é interdisciplinar e em contraste com o problema do desenvolvimento da competência em geral e da competência profissional em particular. Na literatura científica as abordagens pelas quais é possível dar a característica essencial deste fenômeno e construir um modelo são designadas: a) conjunto de conhecimentos sociais, habilidades, consciência da pessoa de processos sociais; b) interação social, a capacidade e a disposição de uma pessoa para com ela, a capacidade de construir relacionamentos com outras pessoas e organizações sociais na vida real; c) a qualidade integral do indivíduo, formada no processo de formação e educação; d) o propósito e resultado da implementação de programas especiais de desenvolvimento e educação de organizações educacionais. A análise comparativa permitiu determinar os componentes da competência social: componente pessoal, componente social, componente cognitivo, componente valor-semântico. Na formação de competências sociais dos alunos, os métodos de ensino ativos são os mais populares. Consideramos o método de treinamento “Empresa Educacional” aprovado no processo de pesquisa em diferentes níveis educacionais como um conjunto sistematizado de métodos de simulação. A socialização efetiva de uma pessoa deve ser considerada no contexto da abordagem baseada em competência, incluindo as características essenciais de competência, profissionalismo, qualificação, personalidade

ЧТО МЫ ЗНАЕМ О БРИКС?

.БРИКС (англ. BRICS – сокращение от Brazil, Russia, India, China, South Africa) – группа из пяти стран: Бразилия, Россия, Индия, Китай,Южно-Африканская республика 1. Возникновение названия Сокращение БРИК (BRIC) было впервые предложено аналитиком Джимом О’Нилом в ноябре 2001 года в аналитической записке банка «Goldman Sachs» Building Better Global Economic (кирпичи для новой экономики). До 2011 года по отношению к организации использовалась аббревиатура БРИК. В связи с присоединением ЮАР к БРИК 18 февраля 2011 года, по заявлению индийского министра финансов с этого времени группа стала носить название BRICS. Последовательность букв в слове определяется не только благозвучием, но и тем, что само слово в английской транскрипции BRICS очень похоже на английское слово bricks – «кирпичи», таким образом, данный термин используется в качестве обозначения группы стран, за счёт роста которых во многом будет обеспечиваться будущий рост мировой экономики

STUDY AND ANALYSIS OF TERMINOLOGY IN THE FIELD OF NANOTECHNOLOGIES IN MEDICINE IN THE ENGLISH AND RUSSIAN LANGUAGES

The given work describes the results of stratificational analysis of special vocabulary in the sphere of nanotechnologies in medicine in the Russian and English language. The analysis showed that the most commonly used terms are those of describing concrete objects

Secondary somatic mutations restoring RAD51C and RAD51D associated with acquired resistance to the PARP inhibitor rucaparib in high-grade ovarian carcinoma

High-grade epithelial ovarian carcinomas (OC) containing mutated BRCA1 or BRCA2 (BRCA1/2) homologous recombination (HR) genes are sensitive to platinum-based chemotherapy and poly(ADP-ribose) polymerase inhibitors (PARPi), while restoration of HR function due to secondary mutations in BRCA1/2 has been recognized as an important resistance mechanism. We sequenced core HR pathway genes in 12 pairs of pre-treatment and post-progression tumor biopsy samples collected from patients in ARIEL2 Part 1, a phase 2 study of the PARPi rucaparib as treatment for platinum-sensitive, relapsed OC. In six of 12 pre-treatment biopsies, a truncation mutation in BRCA1, RAD51C or RAD51D was identified. In five of six paired post-progression biopsies, one or more secondary mutations restored the open reading frame. Four distinct secondary mutations and spatial heterogeneity were observed for RAD51C. In vitro complementation assays and a patient-derived xenograft (PDX), as well as predictive molecular modeling, confirmed that resistance to rucaparib was associated with secondary mutations

German Youth, Ideas of Fascism and World War II: Past and Present

В статье на основе анализа письменных источников анализируется опыт призвания молодых немецких солдат в ряды армии, их отношение к фашизму и вермахту в период Второй мировой войны. Затрагивается проблема индивидуального и коллективного выбора молодежи в историческом и современном контексте кризисных, травматичных ситуаций, связанных с войной и переживанием ее последствий в русле формирования исторической памяти.The article analyses the experience of conscription of young German soldiers into the army, their attitude to fascism and the Wehrmacht during the Second world war based on the analysis of written sources. The article deals with the problem of individual and collective choice of young people in the historical and modern context of crisis, traumatic situations related to the war and the experience of its consequences in the course of forming historical memory