Уклонение от уплаты налогов: библиометрический анализ точек зрения власти, бизнеса и науки

Статья посвящена анализу публикаций, касающихся проблемы уклонения от уплаты налогов. Эта тема привлекает пристальное внимание не только научного сообщества. В статье исследуется соответствие проблематики научных работ по уклонению от уплаты налогов практическим вопросам, обсуждаемым заинтересованными лицами. В качестве источника научных публикаций по данной тематике использовалась электронная база e-Library. В круг заинтересованных лиц, напрямую зависящих от правил налогообложения, входят бизнессообщество и государственные органы. Для них источниками информации по исследуемой теме являются электронная база публикаций издательского дома «Коммерсантъ» и «Российская газета». Для анализа отобрана 301 публикация за 2013-2015 гг. Изучение соответствия проблематики проводилось путем сравнения публикационной активности в разрезе видов публикаций. На первом этапе исследования был выполнен качественный контент-анализ посредством выявления общих тем, обсуждаемых в публикациях. Затем проводился количественный анализ через сравнение распределения публикаций по конкретной теме из каждого источника. Для количественного анализа и визуализации результатов использовались методы библиометрического анализа и картирования. Расчеты производились с помощью программного продукта QDA Miner v.5.0 модуль WordStat v.7.1.7. В результате исследования были сделаны выводы, что самыми популярными темами, интерес к которым не меняется, являются: изменение законодательства, законотворчество и усиление принуждения. Темы, к которым за рассматриваемый период снизился интерес, касаются международных аспектов налогообложения, теневой деятельности, собственности и инвестиций. Отмечено выраженное возрастание интереса сообщества к фирмам-однодневкам, руководству компаний, а также к вопросам штрафов и пени. Исследование позволило выявить определенное несоответствие тем, обсуждаемых бизнесом и властью, по сравнению с темами научных публикаций. Распространенные в научных публикациях темы (теневая экономика, коррупция, фирмы-однодневки, взносы на социальное страхование), гораздо реже встречаются на ресурсах издательского дома «Коммерсантъ» и в «Российской газете», сосредотачивающих основное внимание на вопросах законотворчества и обсуждения изменений в законодательстве. Анализ взаимосвязей в текстах в соответствии с источниками и годом публикации показал, что темы научных исследований сближаются с проблемами, рассматриваемыми властью, а бизнес-сообщество в большей степени вовлекается обсуждение правовой проблематики, т. е. точка зрения власти во многом определяет обсуждение темы уклонения от налогов бизнес-сообществом, и научными кругами. Таким образом, библиометрические методы анализа текстов могут применяться для проведения научных исследований, составления обзоров литературы и тематического поиска информации.This article analyzes the publications relating to the problem of tax evasion. This topic is attractive not only for the academic community, but also for public at whole. The article explores to what extent the scientific publications on tax evasion correspond to practical issues discussed among the stakeholders. We used the electronic database of e-Library as a source of scientific publications on the subject. The principal stakeholders directly dependent on the taxation are the taxpayers and public authorities. We used the electronic database of publications «Kommersant» publishing house and the «Rossiyskaya Gazeta» to reflect issues discussed among the stakeholders. We selected for analyze 301 publications for the period of 2013-2015. The study was conducted by comparing the publication activity by types and period of publications. In the first stage of the study we have done the qualitative content analysis by identification the common themes discussed in hole sample of publications. Then, a quantitative analysis was conducted by comparing the distribution of publications on a particular topic from each source. We used bibliometric analysis method for the quantitative and bibliographic mapping method to visualize the results of research. Calculations were performed using the software QDA Miner v.5.0 module WordStat v.7.1.7. As a result, studies have concluded that the most popular topics of interest for which no changes are: changes in legislation, legislation and increased enforcement. Using the results of the conducted study, we can identify the main similarities and differences between the monitored sources. We can see the special attention to the: Legislation changes, Law enforcement, Entrepreneurship. Marked reduction of interest can be noted regarding to the following topics: International aspects of taxation, Shadow economy, Ownership, property, investment. The growth of interest can be noted in relation to the following topics: Directorship, Article of the Tax Code, Short-lived companies, Arrears and fines. The study revealed a certain disparity between the topics discussed among academic community and stakeholders. The topics discussed in the majority of scientific texts (shadow economy, corruption, the firm one-day, social security contributions), a much rarer can be found in the publication of «Kommersant» and «Rossiyskaya Gazeta» which focuses mainly on matters of legislation. Analysis of the relationships in the texts according to the source and year of publication showed that research topics converge with issues considered by the public authorities. The business community more involved in discussion the legal issues, because the government notion works upon the impression about tax evasion of the business community and academia. Thus, bibliometric text analysis techniques can be used for research, preparation of literature reviews and thematic information retrieval

Antihyperlipidemic effects of Pleurotus ostreatus (oyster mushrooms) in HIV-infected individuals taking antiretroviral therapy

<p>Abstract</p> <p>Background</p> <p>Antiretroviral treatment (ART) regimens in HIV patients commonly cause significant lipid elevations, including increases in both triglycerides and cholesterol. Standard treatments for hypercholesterolemia include the HMG CoA reductase inhibitors, or "statins." Because many ART agents and statins share a common metabolic pathway that uses the cytochrome P450 enzyme system, coadministration of ART with statins could increase statin plasma levels significantly. The oyster mushroom, <it>Pleurotus ostreatus</it>, has been shown in animal models to decrease lipid levels - a finding that has been supported by preliminary data in a small human trial.</p> <p>Methods</p> <p>To assess the safety and efficacy of <it>P. ostreatus </it>in patients with HIV and ART-induced hyperlipidemia, a single-arm, open-label, proof-of-concept study of 8 weeks' duration with a target enrollment of 20 subjects was conducted. Study patients with ART-induced elevated non-HDL cholesterol levels (> 160 mg/dL) were enrolled. Participants received packets of freeze-dried <it>P. ostreatus </it>(15 gm/day) to be administered orally for the 8 week trial period. Lipid levels were drawn every two weeks to assess efficacy. Safety assessments included self-reported incidence of muscle aches and measurement of liver and muscle enzymes. Mean within-person change in lipid levels were estimated using generalized estimating equations to account for repeated observations on individuals. A 30 mg/dL decrease in non-HDL cholesterol was deemed clinically significant.</p> <p>Results</p> <p>126 patients were screened to enroll 25, of which 20 completed the 8-week study. The mean age was 46.4 years (36-60). Patients had a mean 13.7 yrs of HIV infection. Mean non-HDL cholesterol was 204.5 mg/dL at day 0 and 200.2 mg/dL at day 56 (mean within-person change = -1.70; 95% confidence interval (CI) = -17.4, 14.0). HDL cholesterol levels increased from 37.8 mg/dL at day 0 to 40.4 mg/dL on day 56 (mean within-person change = 2.6; 95% CI = -0.1, 5.2). Triglycerides dropped from 336.4 mg/dL on day 0 to 273.4 mg/dL on day 56 (mean within-person change = -63.0; 95% CI = -120.9, -5.1). Only 3 individuals achieved a sustained clinically significant (30 mg/dL) decline in non-HDL cholesterol after 8 weeks of therapy. There were no adverse experiences reported other than patients' distaste for the preparation. Liver function tests and muscle enzymes were not affected by the 8 weeks of treatment.</p> <p>Conclusions</p> <p><it>Pleurotus ostreatus </it>as administered in this experiment did not lower non-HDL cholesterol in HIV patients with ART-induced hypercholesterolemia. Small changes in HDL and triglycerides were not of a clinical magnitude to warrant further study.</p> <p>Trial Registration</p> <p>clinicaltrials.gov Identifier: <a href="http://www.clinicaltrials.gov/ct2/show/NCT00069524">NCT00069524</a></p

Uncertainty in context-aware systems: A case study for intelligent environments

Data used be context-aware systems is naturally incomplete and not always reflect real situations. The dynamic nature of intelligent environments leads to the need of analysing and handling uncertain information. Users can change their acting patterns within a short space of time. This paper presents a case study for a better understanding of concepts related to context awareness and the problem of dealing with inaccurate data. Through the analysis of identification of elements that results in the construction of unreliable contexts, it is aimed to identify patterns to minimize incompleteness. Thus, it will be possible to deal with flaws caused by undesired execution of applications.Programa Operacional Temático Factores de Competitividade (POCI-01-0145-

Knowledge inference through analysis of human activities

Monitoring human activities provides context data to be used by computational systems, aiming a better understanding of users and their surroundings. Uncertainty still is an obstacle to overcome when dealing with context-aware systems. The origin of it may be related to incomplete or outdated data. Attribute Grammars emerge as a consistent approach to deal with this problem due to their formal nature, allowing the definition of rules to validate context. In this paper, a model to validate human daily activities based on an Attribute Grammar is presented. Context data is analysed through the execution of rules that implement semantic statements. This processing, called semantic analysis, will highlight problems that can be raised up by uncertain situations. The main contribution of this paper is the proposal of a rigorous approach to deal with context-aware decisions (decisions that depend on the data collected from the sensors in the environment) in such a way that uncertainty can be detected and its harmful effects can be minimized.This work has been supported by national funds through FCT – Fundação para a Ciência e Tecnologia ˆ within the Project Scope: UID/CEC/00319/2019

Уклонение от уплаты налогов: библиометрический анализ точек зрения власти, бизнеса и науки

This article analyzes the publications relating to the problem of tax evasion. This topic is attractive not only for the academic community, but also for public at whole. The article explores to what extent the scientific publications on tax evasion correspond to practical issues discussed among the stakeholders. We used the electronic database of e-Library as a source of scientific publications on the subject. The principal stakeholders directly dependent on the taxation are the taxpayers and public authorities. We used the electronic database of publications «Kommersant» publishing house and the «Rossiyskaya Gazeta» to reflect issues discussed among the stakeholders. We selected for analyze 301 publications for the period of 2013-2015. The study was conducted by comparing the publication activity by types and period of publications. In the first stage of the study we have done the qualitative content analysis by identification the common themes discussed in hole sample of publications. Then, a quantitative analysis was conducted by comparing the distribution of publications on a particular topic from each source. We used bibliometric analysis method for the quantitative and bibliographic mapping method to visualize the results of research. Calculations were performed using the software QDA Miner v.5.0 module WordStat v.7.1.7. As a result, studies have concluded that the most popular topics of interest for which no changes are: changes in legislation, legislation and increased enforcement. Using the results of the conducted study, we can identify the main similarities and differences between the monitored sources. We can see the special attention to the: Legislation changes, Law enforcement, Entrepreneurship. Marked reduction of interest can be noted regarding to the following topics: International aspects of taxation, Shadow economy, Ownership, property, investment. The growth of interest can be noted in relation to the following topics: Directorship, Article of the Tax Code, Short-lived companies, Arrears and fines. The study revealed a certain disparity between the topics discussed among academic community and stakeholders. The topics discussed in the majority of scientific texts (shadow economy, corruption, the firm one-day, social security contributions), a much rarer can be found in the publication of «Kommersant» and «Rossiyskaya Gazeta» which focuses mainly on matters of legislation. Analysis of the relationships in the texts according to the source and year of publication showed that research topics converge with issues considered by the public authorities. The business community more involved in discussion the legal issues, because the government notion works upon the impression about tax evasion of the business community and academia. Thus, bibliometric text analysis techniques can be used for research, preparation of literature reviews and thematic information retrieval.Статья посвящена анализу публикаций, касающихся проблемы уклонения от уплаты налогов. Эта тема привлекает пристальное внимание не только научного сообщества. В статье исследуется соответствие проблематики научных работ по уклонению от уплаты налогов практическим вопросам, обсуждаемым заинтересованными лицами. В качестве источника научных публикаций по данной тематике использовалась электронная база e-Library. В круг заинтересованных лиц, напрямую зависящих от правил налогообложения, входят бизнессообщество и государственные органы. Для них источниками информации по исследуемой теме являются электронная база публикаций издательского дома «Коммерсантъ» и «Российская газета». Для анализа отобрана 301 публикация за 2013-2015 гг. Изучение соответствия проблематики проводилось путем сравнения публикационной активности в разрезе видов публикаций. На первом этапе исследования был выполнен качественный контент-анализ посредством выявления общих тем, обсуждаемых в публикациях. Затем проводился количественный анализ через сравнение распределения публикаций по конкретной теме из каждого источника. Для количественного анализа и визуализации результатов использовались методы библиометрического анализа и картирования. Расчеты производились с помощью программного продукта QDA Miner v.5.0 модуль WordStat v.7.1.7. В результате исследования были сделаны выводы, что самыми популярными темами, интерес к которым не меняется, являются: изменение законодательства, законотворчество и усиление принуждения. Темы, к которым за рассматриваемый период снизился интерес, касаются международных аспектов налогообложения, теневой деятельности, собственности и инвестиций. Отмечено выраженное возрастание интереса сообщества к фирмам-однодневкам, руководству компаний, а также к вопросам штрафов и пени. Исследование позволило выявить определенное несоответствие тем, обсуждаемых бизнесом и властью, по сравнению с темами научных публикаций. Распространенные в научных публикациях темы (теневая экономика, коррупция, фирмы-однодневки, взносы на социальное страхование), гораздо реже встречаются на ресурсах издательского дома «Коммерсантъ» и в «Российской газете», сосредотачивающих основное внимание на вопросах законотворчества и обсуждения изменений в законодательстве. Анализ взаимосвязей в текстах в соответствии с источниками и годом публикации показал, что темы научных исследований сближаются с проблемами, рассматриваемыми властью, а бизнес-сообщество в большей степени вовлекается обсуждение правовой проблематики, т. е. точка зрения власти во многом определяет обсуждение темы уклонения от налогов бизнес-сообществом, и научными кругами. Таким образом, библиометрические методы анализа текстов могут применяться для проведения научных исследований, составления обзоров литературы и тематического поиска информации

INSULIN AND ANALOGS: NARRATIVE LITERATURE REVIEW

As insulinas e seus análogos são divididos em três tipos principais: os de ação curta, distribuídas nas categorias de ação curta e ultracurta ou rápida; ação intermediária e ação longa. A insulina aspart e lispro possuem ação ultracurta e rápida, a insulina glulisina sofre absorção duas vezes mais rápida que a insulina regular e atinge um pico plasmático duas vezes maior. A insulina regular é uma insulina zinco cristalina, de ação curta, empregada em casos emergenciais hiperglicêmicos. As de ação intermediária são: protamina neutra de Hagedorn (NPH) ou isófana e a lente. A insulina glargina é um análogo de insulina modificada, a qual foi desenvolvida para proporcionar uma concentração constante de insulina. A insulina detemir é um análogo solúvel, com ação prolongada, caracteriza por não possuir pico de ação. Este trabalho é uma revisão narrativa, descritiva e exploratória sobre a insulina e seus análogos, voltados para o estudo da insulina no Diabetes mellitus (DM), pois, é a melhor escolha para o tratamento do DM tipo 1.

EVALUATION OF THE USE OF CEPHALOSPORINS IN A HOSPITAL OF THE CITY OF PONTA GROSSA, PARANÁ

As cefalosporinas são uma classe de antimicrobianos com amplo espectro de ação, pertencente ao grupo dos beta-lactâmicos. O presente trabalho teve como objetivo avaliar a utilização de cefalosporinas em um hospital da cidade de Ponta Grossa, Paraná. Foi realizada a coleta dos dados a partir de prescrições médicas e relatórios do hospital. O estudo apresentou um total de 882 utilizações de cefalosporinas nos meses analisados, obtendo como o antimicrobiano mais utilizado a cefazolina, com cerca de 80,27%. A finalidade de uso das cefalosporinas em número de utilizações foi maior na profilaxia cirúrgica (707 ou 80,15%) do que na terapia curativa (158 ou 17,9%). No emprego terapêutico curativo a ceftriaxona prevaleceu (70,25%). Das utilizações terapêuticas, 45% foram totalmente empíricas; 30% tiveram auxílio de cultura e 25% foram prescritas mediante cultura e antibiograma, porém, apenas 16 ou 10% do total de tratamentos com cefalosporinas foram comprovados como uma terapia específica.

Custom order entry for Parkinson’s medications in the hospital improves timely administration: an analysis of over 31,000 medication doses

Background: Patients with Parkinson's disease (PD) are at increased risk for hospital acquired complications. Deviations from home medication schedules and delays in administration are major contributing factors. We had previously developed a protocol to ensure adherence to home medication schedules using "custom" ordering. In this study we are assessing the impact this order type may have on reducing delays in PD medication administration in the hospital. Material and methods: We reviewed 31,404 orders placed for PD medications from January 2, 2016 to April 30 2021. We evaluated the orders to determine if they were placed in a Custom format or using a default non-custom order entry. We further evaluated all orders to determine if there was a relationship with the order type and timely administration of medications. We compared medications that were administered within 1 min, 15 min, 30 min and 60 min of due times across custom orders vs. non-custom default orders. We also evaluated the relationship between ordering providers and type of orders placed as well as hospital unit and type of orders placed. Results: 14,204 (45.23%) orders were placed using a custom schedule and 17,200 (54.77%) orders were placed using non-custom defaults. The custom group showed a significantly lower median delay of 3.06 minutes compared to the non-custom group (p<.001). Custom orders had a significantly more recent median date than non-custom default orders (2019-10-07 vs. 2018-01-06, p<0.001). In additional analyses, medication administration delays were significantly improved for custom orders compared to non-custom orders, with likelihoods 1.64 times higher within 1 minute, 1.40 times higher within 15 minutes, and 1.33 times higher within 30 minutes of the due time (p<0.001 for all comparisons). Conclusion: This is the largest study to date examining the effects of order entry type on timely administration of PD medications in the hospital. Orders placed using a custom schedule may help reduce delays in administration of PD medications

Virtual reality-based parallel coordinates plots enhanced with explainable ai and data-science analytics for decision-making processes

We present a refinement of the Immersive Parallel Coordinates Plots (IPCP) system for Virtual Reality (VR). The evolved system provides data-science analytics built around a well-known method for visualization of multidimensional datasets in VR. The data-science analytics enhancements consist of importance analysis and a number of clustering algorithms including a novel SuMC (Subspace Memory Clustering) solution. These analytical methods were applied to both the main visualizations and supporting cross-dimensional scatter plots. They automate part of the analytical work that in the previous version of IPCP had to be done by an expert. We test the refined system with two sample datasets that represent the optimum solutions of two different multi-objective optimization studies in turbomachinery. The first one describes 54 data items with 29 dimensions (DS1), and the second 166 data items with 39 dimensions (DS2). We include the details of these methods as well as the reasoning behind selecting some methods over others.</jats:p

Explainable Predictive Maintenance

Explainable Artificial Intelligence (XAI) fills the role of a critical interface fostering interactions between sophisticated intelligent systems and diverse individuals, including data scientists, domain experts, end-users, and more. It aids in deciphering the intricate internal mechanisms of ``black box'' Machine Learning (ML), rendering the reasons behind their decisions more understandable. However, current research in XAI primarily focuses on two aspects; ways to facilitate user trust, or to debug and refine the ML model. The majority of it falls short of recognising the diverse types of explanations needed in broader contexts, as different users and varied application areas necessitate solutions tailored to their specific needs. One such domain is Predictive Maintenance (PdM), an exploding area of research under the Industry 4.0 \& 5.0 umbrella. This position paper highlights the gap between existing XAI methodologies and the specific requirements for explanations within industrial applications, particularly the Predictive Maintenance field. Despite explainability's crucial role, this subject remains a relatively under-explored area, making this paper a pioneering attempt to bring relevant challenges to the research community's attention. We provide an overview of predictive maintenance tasks and accentuate the need and varying purposes for corresponding explanations. We then list and describe XAI techniques commonly employed in the literature, discussing their suitability for PdM tasks. Finally, to make the ideas and claims more concrete, we demonstrate XAI applied in four specific industrial use cases: commercial vehicles, metro trains, steel plants, and wind farms, spotlighting areas requiring further research.Comment: 51 pages, 9 figure