Volunteering is a factor of the civil society development and social innovation

The author examines volunteering in terms of the civil society development, as well as the capability of volunteers’ participation in social development and innovation

Main Trends in the Development of Russian Law on Non-Profit Organizations

The article is a comparative study of legal regulation on non-profits in the Russian Federation by federal law, including the Constitution, federal statutes, decrees of the President of the Russian Federation, resolutions of the Government and Constitutional Court rulings in connection with certain international legal acts dealing with the right to association, and by the law of the constituent entities of the Russian Federation. The main stages of the development of the law on non-profits both at the federal level and at the level of the constituent entities of the Russian Federation, as well as the main trends in the development of non-profit law in modern Russia, are explored

CHARITIES AND TAXATION: MAIN TRENDS IN COMPARATIVE PERSPECTIVE AT THE BEGINNING OF THE 21ST CENTURY

Taxation in the modern society has become to play role of one of important and efficient instruments of the State in carrying out its social and economic policy. Eminent French scholar Maurice Duverger wrote shortly after the middle of the 20th century in his famous book “Public Finances” that the tax “ceases to be the grain of sand that interferes with the gears in order to become one of the regulators and engines of the machine. The tax levies on prices and incomes do not only aim to cover the expenses of the State apparatus, but to ensure a certain correction and a certain orientation of the mechanisms of the market. The “interventionist” goal is thus added to the “financial” goal; the tax becomes an essential instrument of the economic policy of the State, and also of its social policy (action on the income by the taxation). The conclusions made by M. Duverger do not lose their relevance today. There is neither need nor necessity to prove or explain that charitable activity helps the State, where it unfolds, to resolve social problems. By means of taxation States offer incentives to support tendencies consistent with their preferences in social policy and put constraints in order to impede tendencies, which are considered to be undesirable. Of course, with change of a Government preferences and undesirability may shift, however Governments act on behalf of their States. So, a taxation goal to maintain by collective efforts a State, which seemed to be unique in the times of Adam Smith, who wrote that “the necessary expence of any great and civilized state… must, the greater part of it, be defrayed by taxes of one kind or another” (with his four maxims [principles] “with regard to taxes in general” – equity understanding as proportionality [“the subjects of every state ought to contribute towards the support of the government, as nearly as possible, in proportion to their respective abilities”]; certainty as opposing to arbitrary actions [“the time of payment, the manner of payment, the quantity to be paid ought all to be clear and plain to the contributor, and to every other person”]; convenience for the contributor [“the tax is levied at the time when it is most likely to be convenient for the contributor to pay; or, when he is most likely to have wherewithal to pay”]; economical approach [“every tax ought to be contrived as both to take out and to keep out of the pockets of the people as little as possible, over and above what it brings into the public treasury of the state”]), is added by a taxation goal to regulate economic and social State policies. Therefore, it is taken into consideration in the present article that any contemporary State uses taxation as a regulatory tool in the sphere of charitable activity

IMTBX and Grppr: Software for Top-Down Proteomics Utilizing Ion Mobility-Mass Spectrometry

Top-down proteomics has emerged as a transformative method for the analysis of protein sequence and post-translational modifications (PTMs). Top-down experiments have historically been performed primarily on ultrahigh resolution mass spectrometers due to the complexity of spectra resulting from fragmentation of intact proteins, but recent advances in coupling ion mobility separations to faster, lower resolution mass analyzers now offer a viable alternative. However, software capable of interpreting the highly complex two-dimensional spectra that result from coupling ion mobility separation to top-down experiments is currently lacking. In this manuscript we present a software suite consisting of two programs, IMTBX (“IM Toolbox”) and Grppr (“Grouper”), that enable fully automated processing of such data. We demonstrate the capabilities of this software suite by examining a series of intact proteins on a Waters Synapt G2 ion-mobility equipped mass spectrometer and compare the results to the manual and semiautomated data analysis procedures we have used previously

IMTBX and Grppr: Software for Top-Down Proteomics Utilizing Ion Mobility-Mass Spectrometry

Top-down proteomics has emerged as a transformative method for the analysis of protein sequence and post-translational modifications (PTMs). Top-down experiments have historically been performed primarily on ultrahigh resolution mass spectrometers due to the complexity of spectra resulting from fragmentation of intact proteins, but recent advances in coupling ion mobility separations to faster, lower resolution mass analyzers now offer a viable alternative. However, software capable of interpreting the highly complex two-dimensional spectra that result from coupling ion mobility separation to top-down experiments is currently lacking. In this manuscript we present a software suite consisting of two programs, IMTBX (“IM Toolbox”) and Grppr (“Grouper”), that enable fully automated processing of such data. We demonstrate the capabilities of this software suite by examining a series of intact proteins on a Waters Synapt G2 ion-mobility equipped mass spectrometer and compare the results to the manual and semiautomated data analysis procedures we have used previously