Social equity : a route to progressive taxation of individuals

Most countries of the world use a progressive scale to tax individuals. However, the level of tax progression decreased a lot thanks to a lower number of rates and their fall in the first two decades of the XXI-st century as liberal ideas had spread in the middle of the XX-th century. Individuals’ income can be taxed either at a progressive or a flat scale of rates. At the same time, there is no straightforward position, which scale to choose in the economic theory. Tying the personal income tax rate not to the absolute figures of income, but to such categories as a household’s subsistence level, a budget of a household in comfortable circumstances would be reasonable in conditions of a dynamic Russian market environment burdened with inflationary phenomena. This model of the personal income tax and the use of a progressive scale in a city with population numbers of up to 20 million people shows that the tax will rise by a mere US $4.7 compared with the current 13the income tax for medium paid workers will rise by US$ 57.8. At the same time the figure rose by US$ 372.9 for highly paid employees. The use of this model ensures a significant increase of budget income of a region and closure of the gap between wages of highly and low paid workers employed in the economy.peer-reviewe

Macroeconomic indicators and their impact on the foreign debt burden : the case of BRICS countries

The main aim of this article is to analyse the macro indicators affecting the foreign debt burden of BRICS. It has been proven that it is required to design development scenarios in mid-term planning via forming a numerical estimate plane, taking into account expectations of economic variables’ behavior and other factors, which would stabilize the debt burden and other indicators at sensible levels. Using the elimination approach towards the impact of all factors on the amount on the end result except one, the article formulates and proves the hypothesis that market indicators in relation to GDP influence the size of the country’s debt.peer-reviewe

Structure and properties of commercially pure titanium nitrided in the plasma of a low-pressure gas discharge produced by a PINK plasma generator

The paper analyzes the surface structure and properties of commercially pure VT1-0 titanium nitrided in the plasma of a low-pressure gas discharge produced by a PINK plasma generator. The analysis demonstrates that the friction coefficient of the nitrided material decreases more than four times and its wear resistance and microhardness increases more than eight and three times, respectively. The physical mechanisms responsible for the enhancement of strength and tribological properties of the material are discussed

Numerical simulation of discharge plasma generation and nitriding the metals and alloys

This research provides the numerical simulation of the plasma generation in a hollow cathode as well as the diffusion of nitrogen atoms into the metal in the low-pressure glow discharge plasma. The characteristics of the gas discharge were obtained and the relation of the basic technological parameters and the structural and phase state of the nitrided material were defined. Authors provided the comparison of calculations with the experimental results of titanium nitriding by low-pressure glow discharge plasma in a hollow cathode

Combined surface modification of commercial aluminum

The paper analyzes research data on the structure and properties of surface layers of commercially pure A7-grade aluminum subjected to treatment that combines deposition of a thin metal film, intense pulsed electron beam irradiation, and nitriding in low-pressure arc plasma. The analysis shows that the combined method of surface modification provides the formation of a multilayer structure with submicro- and nano-sized phases in the material through a depth of up to 40 ?m, allowing a manifold increase in its surface microhardness and wear resistance (up to 4 and 9 times, respectively) compared to the material core. The main factors responsible for the high surface strength are the saturation of the aluminum lattice with nitrogen atoms and the formation of nano-sized particles of aluminum nitride and iron aluminides

Optimization criteria for entry into the consolidated group of taxpayers in order to create an effective tax mechanism and improve the social, economic development of regions in the Russian Federation

This article discusses the existing socio-economic development of regions. The social and economic development of the regions is directly affected by the tax ratio and mechanisms of their functioning, which are the subject of study for both foreign and Russian economists, as the state regulation of any economy is possible through tax relations between parties. In 2012, there was established the taxation of consolidated groups of taxpayers, which exists in many countries and provides payment of income taxes based on the total financial and business performance of the group. However, in our opinion, the requirements for entry into the group are much too high. The article presents a method that allows analyzing the changes in the number of potential participants of a consolidated group of taxpayers depending on the changes in the threshold of entry using indicators. These indicators can be based on the aggregate value of assets, or represented in terms of total revenue or the amount of taxes paid. The reduction in the existing criteria will optimize tax administration of the major taxpayers and more evenly redistribute financial flows between regions of Russia

Self-assembly of Gd³⁺-bound keplerate polyanions into nanoparticles as a route for the synthesis of positive MRI contrast agents. Impact of the structure on the magnetic relaxivity

© The Royal Society of Chemistry. The present work introduces Gd3+ complexes with giant keplerate polyanions as a promising basis for MRI contrast agents. The impact of Gd3+ binding with different building blocks of keplerates on the magnetic relaxivity of the complexes is revealed by comparative study of the keplerates [{Mo6O21}12{Mo2O4(OAc)}30]42−, [{Mo6O21}12{Mo2O4(HPO4)}30]72−, and [{Mo6O21}12{Mo2O2S2(OAc)}30]42−. Unprecedentedly high longitudinal and transverse relaxivity values (up to 250 and 300 mM−1 s−1 correspondingly) are achieved for the keplerates possessing edl{Mo2O4(OAc)} and {Mo2O4(HPO42−)} moieties under their 1 : 1 complex formation with Gd3+. The transformation of the external pores from Mo9O9 to Mo9O6S3 in the {Mo2O2S2(OAc)}-keplerate and an increase in the Gd3+-to-keplerate ratio are the factors that decrease the relaxivity. The rapid degradation of the free keplerates in aqueous solutions restricts the use of the Gd3+-bound keplerates with 1 : 1 stoichiometry as MRI contrast agents. In this work, the optimized stoichiometry of the complexes, their self-assembly into ultra-small nanoparticles and their hydrophilic coating by a triblock copolymer are highlighted as tools for increasing both the colloid and chemical stability of the keplerate complexes. Optimal keplerate compositions have been identified to achieve a compromise of low cytotoxicity and high stability; these Gd3+-bound keplerates exhibit longitudinal and transverse relaxivity values (95 and 114 mM−1 s−1, respectively), well within the region of interest for MRI techniques

Isolation, Purification and Evaluation of Serological Activity of Rabies Virus Antigens

Objective of the study is to evaluate the serological activity of rabies virus antigens isolated from the brain tissue of mice by homogenization on FastPrep followed by ultracentrifugation. Materials and methods. Producer strain of the rabies virus “Ovechiy” GNKI. The rabies virus was isolated from the brain tissue of experimentally infected mice, followed by the study of the electrophoretic profile. The serological activity of the virus components was assessed by immunoblot and ELISA using specific anti-rabies sera.Results and conclusions. In the course of comparing the methods of isolation and purification of the rabies virus antigen, it was found that most optimal one is to use a homogenization on FastPrep-24, followed by fractionation in a sucrose gradient. As a result of fractionation in a graded sucrose density gradient with a concentration of 15–50 % at 25000 g for 120 min, five fractions of the rabies virus components were obtained. The maximum purified protein fraction was from 15–20 % sucrose zone, which corresponded to a molecular weight of 67 kDa. The specific antigen activity of the fraction in ELISA reached up the titers of 1:1280 (Specificity coefficient 2.2). Using immunoblot of antigens, obtained from the sucrose gradient in the range of 40–45 % and 20–35 % after ultracentrifugation, one major fraction of polypeptides (54 kDa) was detected, which showed the highest antigenic activity. The results obtained will be useful in the design of test systems for rabies screening and monitoring the effectiveness of anti-epizootic measures

Nanoscale hydrophilic colloids with high relaxivity and low cytotoxicity based on Gd(III) complexes with Keplerate polyanions

© The Royal Society of Chemistry and the Centre National de la Recherche Scientifique. The work introduces for the first time Mo-132-type Keplerates (Kp) and Gd 3+ ions as a basis for the one-pot synthesis of aqueous colloids with high longitudinal relaxivity (r 1 = 96.4 mM -1 s -1 at 20 MHz). The hydrophilic coating of small (3-5 nm) Gd x (Kp) y -based cores provides their colloid stabilization, protection from degradation and low cytotoxicity

Tb(III) complexes with nonyl-substituted calix[4]arenes as building blocks of hydrophilic luminescent mixed polydiacetylene-based aggregates

© 2018 The present work for the first time introduces PDA-based vesicles as convenient supporters of luminescent water insoluble Tb3+ complexes. The specific cyclophanic structure of the ligands, where upper and lower calix[4]arene rims are decorated by nonyl- and chelating groups correspondingly provides both complex formation with Tb3+ ions with the coordination of the latter via two 1,3-diketonate groups and self- or mixed aggregation of the complexes. The conditions of the self-aggregation of the Tb3+ complexes are revealed, although the self-aggregates are unstable being converted into the nanosized precipitates which tend to further aggregation and phase separation. The complexes exhibit Tb(III)-centered luminescence which tends to change in time following the phase separation processes. The embedding of the Tb3+ complexes into the PDA-based vesicles results in the mixed aggregates with significant Tb(III)-centered luminescence and significant colloidal stability. The latter arises from high negative electrokinetic potential values due to exterior carboxylic/carboxylate groups of the PDA vesicles