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-

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.

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

Налоговое стимулирование инвестиций частных инвесторов в облигации в Российской Федерации

Статья посвящена анализу особенностей налогового стимулирования инвестиций частных инвесторов в облигации в РФ. Необходимость налогового стимулирования приобретения облигаций частными инвесторами отмечена как составная часть стратегии бондизации, заявленной Банком России. Целью настоящей статьи является анализ специфики применения инвестиционных налоговых льгот в РФ, выявление спорных и требующих конкретизации вопросов. Отмечены широкое освещение темы налогового стимулирования инвестиций в иностранной периодической литературе и практически полное игнорирование данной тематики отечественными авторами. В статье проанализированы налоговые новации в области инвестиций российских частных инвесторов: льгота по купонному доходу корпоративных облигаций, инвестиционные налоговые вычеты (индивидуальные инвестиционные счета и льгота по долгосрочному владению ценными бумагами), льгота по долгосрочному владению ценными бумагами высокотехнологичного (инновационного) сектора экономики. Определены возможности совмещения вышеназванных льгот. Отмечен недостаток количественных данных для оценки эффективности налоговых льгот для частных инвесторов вследствие короткого периода их действия. Авторы пришли к выводу относительно отсутствия единой системы предоставления льгот частным инвесторам и более широком льготировании облигаций в сравнении с прочими инструментами. Конкретным результатами работы можно считать констатацию необходимости внесений изменений в НК РФ с целью выравнивания налогообложения по производным инструментам, созданным на основе облигаций, паям паевых инвестиционных фондов и корректировки ряда технических моментов применения льгот, а также оценку эффективности описанных льгот.The paper addresses the specificities of tax incentives in the form of tax reliefs designated for individual investors, who invest in bonds in the Russian Federation. The need for the use of tax incentives to encourage individual investors to purchase bonds is regarded as an integral aspect of the bondization, announced by the Bank of Russia. The objective of this paper is to analyze the specific features of the investment tax relief implementation in the Russian Federation and to reveal issues that remain controversial and require particularization. It was found that stimulation of investment through tax is widely studied by foreign scientists; however, it is almost completely disregarded in Russia. The following tax innovations related to investments of individual Russian investors were analyzed: tax relief for coupon income, derived from corporate bonds; investment tax deductions (individual investment account and long-term capital gains exemption); long-term capital gains exemption for securities of the high-tech (innovation) sector of economy. Reconciliation schemes for the above-mentioned reliefs were identified. Insufficiency of quantitative data for the effectiveness evaluation of tax relief for individual investors was revealed, which was explained by the short validity period of this relief. The authors proved the absence of a uniform system tax relief instruments for individual investors and found that bond holders have more tax relief options, compared to share holders of other investment instruments. In this context, it was proposed to make amendments to the Tax Code of the Russian Federation in order to ensure tax equalization with relation to derivative instruments, designed on the basis of bonds, mutual fund units). In addition, it was recommended to adjust a number of technical aspects, connected with tax relief application and to evaluate the effectiveness of the reliefs under study