NEW DATA ON AGE AND NATURE OF CARBONIZATION WITHIN SOUTHERN FLANK OF THE BAIKAL LEDGE OF THE SIBERIAN CRATON BASEMENT

The Baikal ledge rock formations in the Siberian craton structure are included in the Akitkan mobile belt which is considered as the Late Paleoproterozoic independent island arc system moved up to the ancient basement during the terrains amalgamation 1.91–2.00 Ga ago (Fig. 1) [Rosen, 2003; Gladkochub et al., 2009; Didenko et al., 2013].The Baikal ledge rock formations in the Siberian craton structure are included in the Akitkan mobile belt which is considered as the Late Paleoproterozoic independent island arc system moved up to the ancient basement during the terrains amalgamation 1.91–2.00 Ga ago (Fig. 1) [Rosen, 2003; Gladkochub et al., 2009; Didenko et al., 2013]

Кластерный анализ компаний нефтяной промышленности по параметрам налоговой нагрузки

The oil industry occupies an important place in Russian economy and in the global energy supply system. The industry has recently been facing a number of internal and external problems, for example, the deteriorating quality and structure of the product base and an increase in the share of tight oil reserves. Confronting these challenges will inevitably incur costs, which will directly affect oil companies’ financial performance. The Russian government uses taxation to incentivize oil companies to improve their efficiency, which renders the question of tax burden particularly salient. This study aims to analyze the tax burden on the Russian oil industry in the period from 2010 to 2017 and to identify the key factors that shape the structure and dynamics of oil companies’ tax payments. The article provides an overview of Russian and international research literature on the problem of tax burden. The role of oil and gas revenues in the structure of the Russian federal budget is shown. The analysis demonstrates that there has been a steady decline in the tax burden on oil companies in recent years due to the changes in the method of calculating the mineral extraction tax and export duties as well as the expanding range of preferential categories of subsurface use objects. The factor analysis combined with quantitative analysis reveals the factors that determine the dynamics and structure of oil companies’ tax payments. The method of cluster analysis is applied in this study to compare the performance of Russian oil companies according to a set of tax burden parameters. The companies are divided into three clusters and specific recommendations are provided for each cluster. For example, Gazprom Neft and LUKOIL have a low tax burden and can be seen, therefore, as potential donors of tax revenues; Rosneft, Bashneft and Tatneft need to increase their efficiency through non-tax optimization; a suitable strategy for Surgutneftegaz, RussNeft, and Slavneft, in our view, would be to adjust the structure of their production activities to increase the share of the domestic crude oil market. Based on the results of the cluster analysis, the authors propose guidelines for reforming taxation of the oil industry and describe the main stages of this process.For citationFilimonova I. V., Provornaya I. V., Shumilova S. I., Zemnukhova E. A. Cluster analysis of Russian oil companies based on tax burden parameters. Journal of Tax Reform. 2019;5(1):42–56. DOI: 10.15826/jtr.2019.5.1.059Article infoReceived September 24, 2018; accepted March 20, 2019  Нефтяная отрасль занимает важное место в экономике России и мировой системе энергоснабжения. В настоящий момент отрасль столкнулась с рядом внутренних и внешних проблем, например, ухудшение качества и структуры товарной базы, увеличение доли трудно извлекаемых запасов нефти. Затраты, направленные на решение этих и многих других проблем, оказывают воздействие на финансовые показатели нефтяных компаний. Налогообложение является инструментом государственного стимулирования и повышения эффективности работы нефтяных компаний России. Целью исследования является определение налогового бремени российской нефтяной промышленности и выявление ключевых факторов, влияющих на структуру и динамику налоговых платежей нефтяных компаний и деление на кластеры по параметрам налогового бремени. В статье проведен анализ налоговой нагрузки компаний нефтяной отрасли за период с 2010 по 2017 г. и с дифференциацией по видам налогов и крупнейшим компаниям отрасли. Выделены основные этапы совершенствования налогообложения нефтяной отрасли России, цели и главные ориентиры реформирования. Показана роль нефтегазовых доходов в структуре доходов федерального бюджета. Исследованы методические подходы отечественных и зарубежных авторов к определению налоговой нагрузки. Авторами предложена методика определения налоговой нагрузки компаний, учитывающая специфику налогообложения нефтяной отрасли. В результате апробирования методики наблюдается устойчивая тенденция снижения налоговой нагрузки нефтяных компаний в последние годы в следствии изменения метода расчета налога на добычу полезных ископаемых и экспортной пошлины, а также расширения спектра льготных категорий объектов недропользования. В рамках исследования был проведен факторный анализ налоговых платежей компаний и выявлены ключевые факторы, влияющие на их структуру и динамику. Дана количественная оценка влияния этих факторов на изменение налоговых платежей компаний. В заключении на основе выполненных расчетов, нефтяные компании разделены на три кластера по показателям налоговой нагрузки и даны рекомендации. Таким образом, Газпром нефть и ЛУКОЙЛ с низким налоговым бременем являются потенциальными донорами налоговых поступлений. Стратегия роста Роснефти, Башнефти и Татнефти заключается в повышении эффективности за счет неналоговой оптимизации. «Сургутнефтегаз», «РуссНефть», «Славнефть», могут скорректировать структуру производственной деятельности в направлении увеличения доли на внутреннем рынке сырой нефти.Для цитированияФилимонова И. В., Проворная И. В., Шумилова С. И., Земнухова Е. А. Кластерный анализ компаний нефтяной промышленности по параметрам налоговой нагрузки // Journal of Tax Reform. 2019. Т. 5, № 1. С. 42–56. DOI: 10.15826/jtr.2019.5.1.059Информация о статьеДата поступления 24 сентября 2018 г.; дата принятия к печати 20 марта 2019 г

EMBRIOGENESIS OF NEURONAL ELENENTS (GLIOBLASTS AND GABAA RECEPTORS) IN THE HUMAN BRAIN NEUROIMMUNE SYSTEM UNDER PRENATAL ALCOHOL EXPOSURE

Exposure to alcohol causes imbalances in neuroimmune function and impaired brain development. Alcohol activates the innate immune signaling pathways in the brain. Neuroimmune molecules expressed and secreted by glial cells of the brain (microglia, oligodendroglia) alter the function of neurons and further stimulate the development of alcoholic behavior. Various signaling pathways and brain cells are involved in the transmission of neuroimmune signals. Glial cells are the main sources of immune mediators in the brain, which respond to and release immune signals in the central nervous system. The aim of this study was to study neuronal elements: morphometric parameters of glioblasts, synaptic structures and properties of synaptosomal GABAA-benzodiazepine receptors of the neuroimmune system in the embryogenesis of the human brain under perinatal exposure to alcohol. Changes in glioblasts in the brain tissue of human embryos and fetuses were revealed under conditions of chronic prenatal alcoholization with an increase in gestational age compared with control subgroups: a significant increase in the average number of glioblasts, the length of the perimeters of presynaptic terminal structures, postsynaptic density, presynaptic terminal regions were significantly less (p < 0.01) in the study group than in the control comparison group. Exposure to ethanol leads to a decrease in the affinity of GABAA-benzodiazepine receptors, which affects neuronal plasticity associated with the development and differentiation of progenitor cells (glioblasts and neuroblasts) during embryogenesis of the human brain and leads to suppression of GABAergic function in the brain. This causes a disruption in the interconnection of embryonic cells in the brain, leads to excessive apoptosis due to the activation of glial cells of the nervous tissue, disruption of neuroimmune function in the developing brain, changes in neuronal circuits, as well as a change in the balance of excitatory and inhibitory effects, which affects the functional activity in the central nervous system. Glial activation is a compensatory reaction caused by neuroplastic changes aimed at adapting the developing brain of the embryo and fetus under conditions of neurotoxicity and hypoxia under the influence of prenatal alcoholization of the maternal organism and the effect of ethanol on the fetus. The dynamics of changes in glial elements and receptor activity in the nervous tissue of human embryos and fetuses under conditions of prenatal exposure to alcohol indicates a more pronounced effect of alcohol on the earliest stages of human embryo development, which is of great practical importance in planning pregnancy and the inadmissibility of alcoholization of the mother in order to avoid negative consequences in offspring

Detection of specific antibodies to Schmallenberg virus using microneutralisation test

The article presents data on microneutralization test for detection of specific antibodies to Schmallenberg virus. The method is characterized by high sensitivity and specificity. It can be used for analysis of blood sera of different species of animals

Optimization of medium composition and study of growth stages of <i>Mycoplasma bovis</i> “Kaluga 2020” isolate

Mycoplasma bovis is considered one of bovine mycoplasmosis pathogens responsible for respiratory diseases, mastitis, arthritis and keratoconjunctivitis. The paper presents results of the study on optimizing the component composition of the culture medium for Mycoplasma bovis “Kaluga 2020” isolate, as well as the study of this pathogen’s growth stages. The color-changing units assay and the culture method combined with colony-forming unit quantification were used for determination of Mycoplasma activity. It was found that when cultured in an optimized nutrient medium based on modified Hayflick broth, the microorganism enters a logarithmic growth phase after first 24 hours ofgrowth, in 72 hours the Mycoplasma culture enters astability phase, and adecline phase is recorded in 84 hours. The effect of percentage content of glucose, fresh yeast extract and horse serum in the nutrient medium on accumulation of Mycoplasma bovis “Kaluga2020” isolate was evaluated using the one-factor-at-a-time approach. It was found that the greatest effect on Mycoplasma accumulation was exerted by such growth factors as fresh yeast extract and horse serum in the nutrient medium (p &lt; 0.05), while changes in the amount of glucose did not stimulate Mycoplasma bovis growth. Based on results of the conducted studies, the appropriate composition was determined and the optimal content of growth factors in the medium for culturing Mycoplasma bovis “Kaluga 2020” isolate was selected: 12.5%of fresh yeast extract and 25% of horse serum. The use of the optimized nutrient medium based on modified Hayflick broth allowed 5-fold increase in accumulation of Mycoplasma biomass (3.98 × 109CFU/ml)compared to the standard medium (0.79 × 109CFU/ml)

Application of 57Fe Mössbauer spectroscopy as a tool for mining exploration of bornite (Cu5FeS4) copper ore

Nuclear resonance methods, including Mössbauer spectroscopy, are considered as unique techniques suitable for remote on-line mineralogical analysis. The employment of these methods provides potentially significant commercial benefits for mining industry. As applied to copper sulfide ores, Mössbauer spectroscopy method is suitable for the analysis noted. Bornite (formally Cu5FeS4) is a significant part of copper ore and identification of its properties is important for economic exploitation of commercial copper ore deposits. A series of natural bornite samples was studied by 57Fe Mössbauer spectroscopy. Two aspects were considered: reexamination of 57Fe Mössbauer properties of natural bornite samples and their stability irrespective of origin and potential use of miniaturized Mössbauer spectrometers MIMOS II for in-situ bornite identification. The results obtained show a number of potential benefits of introducing the available portative Mössbauer equipment into the mining industry for express mineralogical analysis. In addition, results of some preliminary 63,65Cu nuclear quadrupole resonance (NQR) studies of bornite are reported and their merits with Mössbauer techniques for bornite detection discussed

Эффективность и безопасность длительного применения низкомолекулярных гепаринов у пациентов с системной красной волчанкой и антифосфолипидным синдромом

   To date, the management of patients with antiphospholipid syndrome (APS) with ineffectiveness and/or intolerance to vitamin K antagonists and direct oral anticoagulants remains controversial. One of the treatment strategies is the administration of low molecular weight heparins (LMWH) over a long period of time.   Objective: to evaluate the efefficacy and safety of long-term treatment with LMWH in patients with APS.   Material and methods. The study included 15 patients (13 women and 2 men) with APS. In 2 of them APS was isolated, in 12 it was combined with systemic lupus erythematosus (SLE), and in 1 – with SLE and psoriatic arthritis. The mean age of patients was 44 ± 12 years, and the mean duration of disease was 12 [6; 18] years. All patients were repeatedly examined in the V. A. Nasonova Research Institute of Rheumatology during hospitalizations and continued outpatient care in the clinical diagnostic center of the Institute.   Results and discussion. Ten (67 %) patients received nadroparin, 5 (33 %) patients received enoxaparin. The median duration of therapy was 4 [1; 10] years. Indications for the use of LMWH were inefficacy and intolerance of oral anticoagulants (n = 12, 100 %) and vascular involvement such as thromboangiitis obliterans with the development of chronic arterial insufficiency, ulcers and necrosis of the toes (n = 6, 40 %). During therapy, 13 (86 %) of 15 patients showed clinical improvement: healing of ulcers and necrosis, reduction in the stage of arterial insufficiency, recanalization of venous blood clots. During the entire treatment period with LMWH, one patient experienced a relapse of thrombosis due to an insufficient dose of the drug. No hemorrhagic complications occurred in any case. Other adverse events, including elevated liver aminotransferases, osteoporosis, and thrombocytopenia, were also not observed.   Conclusion. The results obtained suggest that long-term therapy with LMWH may be safe and effective in patients with APS.   До настоящего времени тактика ведения больных антифосфолипидным синдромом (АФС) с неэффективностью и/или непереносимостью антагонистов витамина К и прямых оральных антикоагулянтов остается спорной. Одной из стратегий терапии стало назначение низкомолекулярных гепаринов (НМГ) на длительный период.   Цель – оценить эффективность и безопасность длительного лечения НМГ у пациентов с АФС.   Материал и методы. В исследование включено 15 больных (13 женщин и 2 мужчины) с АФС. У 2 из них АФС был изолированным, у 12 сочетался с системной красной волчанкой (СКВ) и у 1 – с СКВ и псориатическим артритом. Средний возраст больных составил 44 ± 12 лет, медиана длительности заболевания – 12 [6; 18] лет. Все пациенты неоднократно находились на стационарном лечении в ФГБНУ «Научно-исследовательский институт ревматологии им. В. А. Насоновой»» и продолжали амбулаторное наблюдение в клинико-диагностическом центре института.   Результаты и обсуждение. Надропарин получали 10 (67 %) больных, эноксапарин – 5 (33 %). Медиана длительности терапии составила 4 [1; 10] года. Показаниями для назначения НМГ были неэффективность и непереносимость пероральных антикоагулянтов (n = 12, 100 %) и поражение сосудов по типу облитерирующего тромбангиита с развитием хронической артериальной недостаточности, язв и некрозов пальцев стоп (n = 6, 40 %). На фоне терапии у 13 (86 %) из 15 пациентов отмечалось клиническое улучшение: заживление язв и некрозов, уменьшение стадии артериальной недостаточности, реканализация тромбов венозного русла. За весь период лечения НМГ рецидив тромбоза возник у 1 больной на фоне недостаточной дозы препарата. Ни в одном случае не было геморрагических осложнений. Другие нежелательные явления, в том числе повышение уровня печеночных аминотрансфераз, остеопороз и тромбоцитопения, также не зафиксированы.   Заключение. Полученные результаты позволяют считать, что долгосрочная терапия НМГ у больных АФС может быть безопасной и эффективной

Towards an improved understanding of biogeochemical processes across surface-groundwater interactions in intermittent rivers and ephemeral streams

Surface-groundwater interactions in intermittent rivers and ephemeral streams (IRES), waterways which do not flow year-round, are spatially and temporally dynamic because of alternations between flowing, non-flowing and dry hydrological states. Interactions between surface and groundwater often create mixing zones with distinct redox gradients, potentially driving high rates of carbon and nutrient cycling. Yet a complete understanding of how underlying biogeochemical processes across surface-groundwater flowpaths in IRES differ among various hydrological states remains elusive. Here, we present a conceptual framework relating spatial and temporal hydrological variability in surface water-groundwater interactions to biogeochemical processing hotspots in IRES. We combine a review of theIRES biogeochemistry literature with concepts of IRES hydrogeomorphology to: (i) outline common distinctions among hydrological states in IRES; (ii) use these distinctions, together with considerations of carbon, nitrogen, and phosphorus cycles within IRES, to predict the relative potential for biogeochemical processing across different reach-scale processing zones (flowing water, fragmented pools, hyporheic zones, groundwater, and emerged sediments); and (iii) explore the potential spatial and temporal variability of carbon and nutrient biogeochemical processing across entire IRES networks. Our approach estimates the greatest reach-scale potential for biogeochemical processing when IRES reaches are fragmented into isolated surface water pools, and highlights the potential of relatively understudied processing zones, such as emerged sediments. Furthermore, biogeochemical processing in fluvial networks dominated by IRES is likely more temporally than spatially variable. We conclude that biogeochemical research in IRES would benefit from focusing on interactions between different nutrient cycles, surface-groundwater interactions in non-flowing states, and consideration of fluvial network architecture. Our conceptual framework outlines opportunities to advance studies and expand understanding of biogeochemistry in IRES