Evaluating the effectiveness of tax incentives in order to create a modern tax mechanism innovation development

This article examines the current state of the system of tax incentives in the Russian Federation (RF), aimed at promoting innovation. It is noted that over the past five years, the significant changes have been introduced into the Tax Code of the Russian Federation (the Tax Code) to stimulate innovation. However, so far, the efforts of the State have not given any tangible results, and the system of tax incentives is still not self-sufficient and effective for controlling of the innovation process. At the moment, the measures in the main lines of the tax policy of the Russian Federation for 2014 and for the planning period of 2015 and 2016 are less diverse than those, realized in the previous period, since the efficiency level on innovation is not quite known. The main emphasis, now, is put on the monitoring program of tax benefits as the existing problem of low efficiency is recognized by all levels of government, and the particular changes in the system of tax incentives for innovation can not solve it by themselves. The authors analyze the advantages and disadvantages of existing tax benefits from the viewpoints of both business entities and the state. The necessity and possibility of evaluation of the effectiveness of tax incentives is considered, and, in this regard, it is proposed to develop a system of evaluation criteria allowing, firstly, the assessment of the degree of relief influence on the tax burden of business entities, engaged in innovative activities, and, secondly, determination of the benefits influence on the level of budget revenues

The digital model as a key tool for preserving architectural heritage in strategic master planning

The possibilities and role of a three-dimensional spatial model are considered on the example of the historical and architectural Usolye Stroganovsky museum-reserve strategic master plan (Perm region). In the context of heritage preservation, the master plan was shown not only as a strategic document, but also as a communication tool between various branches of government in order to integrate heritage protection policy into the system of general urban planning policy. The methodological approach is based on use of a digital three-dimensional model obtained by laser scanning and photogrammetry. A portable and ground-based laser scanning to create the point cloud is presented. The architectural and urban planning solutions of the strategic master plan are based on the dynamic 3D model and static visualizations of individual elements. The results of virtual reconstruction are shown. The level of detail of 3D models is LOD 200. Virtual reconstruction and visualization have shown themselves not only as a reliable communication tool for the decision-making management, but also as a way to quickly obtain a complex of urban planning and design documentation suitable for reconstruction and restoration of historical and architectural heritage

HU binds and folds single-stranded DNA

The nucleoid-associated protein HU plays an important role in bacterial nucleoid organization and is involved in numerous processes including transposition, recombination and DNA repair. We show here that HU binds specifically DNA containing mismatched region longer than 3 bp as well as DNA bulges. HU binds single-stranded DNA (ssDNA) in a binding mode that is reminiscent but different from earlier reported specific HU interactions with double-helical DNA lesions. An HU dimer requires 24 nt of ssDNA for initial binding, and 12 nt of ssDNA for each additional dimer binding. In the presence of equimolar amounts of HU dimer and DNA, the ssDNA molecule forms an U-loop (hairpin-like) around the protein, providing contacts with both sides of the HU body. This mode differs from the binding of the single-strand-binding protein (SSB) to ssDNA: in sharp contrast to SSB, HU binds ssDNA non-cooperatively and does not destabilize double-helical DNA. Furthermore HU has a strong preference for poly(dG), while binding to poly(dA) is the weakest. HU binding to ssDNA is probably important for its capacity to cover and protect bacterial DNA both intact and carrying lesions

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

The Usage of the Art Noveau in Modern Industry’s Advertisements in Riga’s Address Books (1906─1910)

Bakalaura darba mērķis ir izpētīt, vai jūgendstila elementi tiek lietoti modernās rūpniecības reklāmās laika posmā no 1906. līdz 1910.gadam Rīgas adrešu grāmatās. Teorētiskajā daļā ir sniegts ieskats reklāmas attīstībā Eiropā un Krievijā 19.gadsimta beigās un 20.gadsimta sākumā, aprakstīts jūgendstils, rūpniecības attīstība Rīgā 19.gadsimta beigās un 20.gadsimta sākumā un reklāmas nozīme Latvijas teritorijā 20.gadsimta sākumā. Sniegts arī ieskats izmantotajās pētniecības metodēs. Analītiskajā daļā ir aprakstīti reklāmu izvietošanas principi un dizaina specifika Rīgas adrešu grāmatās un presē Latvijā 19.gadsimta beigās un 20.gadsimta sākumā, izpētīts jūgendstila lietojums rūpnieciskās produkcijas reklāmās Rīgas adrešu grāmatās no 1906. līdz 1910. gadam, kā arī veikta sešu fabriku reklāmu vizuālā ziņojuma analīze. Trešajā daļā izvirzīti secinājumi, kas apkopoti nobeigumā. Atslēgvārdi: reklāma, rūpniecība, jūgendstils.The aim of the bachelor paper is to explore how often the elements of Art Nouveau are used in modern industry’s advertisements in Riga’s Address Books in a time period from 1906 till 1910. In theoretical part is given insight into advertisement’s evolution in Europe and Russia trough the 19th century and in the beginning of 20th century, described Art Nouveau and also given a look into industrial extension and the sense of advertising in Latvia’s territory in the beginning of 20th century and explorative methods. In analytic part are described the principles of advertisement’s layout and design individuality in Riga’s address books and Latvian press in the end of 19th century and beginning of 20th century, the usage of Art Nouveau in modern industry’s advertisements in Riga’s Address Books in a time period from 1906 till 1910, and has analyzed six modern industry’s advertisements with visual semiotic method. The last part contains conclusions. Keywords: advertisement, industry, Art Nouveau

The digital model as a key tool for preserving architectural heritage in strategic master planning

The possibilities and role of a three-dimensional spatial model are considered on the example of the historical and architectural Usolye Stroganovsky museum-reserve strategic master plan (Perm region). In the context of heritage preservation, the master plan was shown not only as a strategic document, but also as a communication tool between various branches of government in order to integrate heritage protection policy into the system of general urban planning policy. The methodological approach is based on use of a digital three-dimensional model obtained by laser scanning and photogrammetry. A portable and ground-based laser scanning to create the point cloud is presented. The architectural and urban planning solutions of the strategic master plan are based on the dynamic 3D model and static visualizations of individual elements. The results of virtual reconstruction are shown. The level of detail of 3D models is LOD 200. Virtual reconstruction and visualization have shown themselves not only as a reliable communication tool for the decision-making management, but also as a way to quickly obtain a complex of urban planning and design documentation suitable for reconstruction and restoration of historical and architectural heritage

Evaluating the effectiveness of tax incentives in order to create a modern tax mechanism innovation development

This article examines the current state of the system of tax incentives in the Russian Federation (RF), aimed at promoting innovation. It is noted that over the past five years, the significant changes have been introduced into the Tax Code of the Russian Federation (the Tax Code) to stimulate innovation. However, so far, the efforts of the State have not given any tangible results, and the system of tax incentives is still not self-sufficient and effective for controlling of the innovation process. At the moment, the measures in the main lines of the tax policy of the Russian Federation for 2014 and for the planning period of 2015 and 2016 are less diverse than those, realized in the previous period, since the efficiency level on innovation is not quite known. The main emphasis, now, is put on the monitoring program of tax benefits as the existing problem of low efficiency is recognized by all levels of government, and the particular changes in the system of tax incentives for innovation can not solve it by themselves. The authors analyze the advantages and disadvantages of existing tax benefits from the viewpoints of both business entities and the state. The necessity and possibility of evaluation of the effectiveness of tax incentives is considered, and, in this regard, it is proposed to develop a system of evaluation criteria allowing, firstly, the assessment of the degree of relief influence on the tax burden of business entities, engaged in innovative activities, and, secondly, determination of the benefits influence on the level of budget revenues