МІЖНАРОДНИЙ ДОСВІД ФОРМУВАННЯ ОБЛІКУ, АУДИТУ ТА ОПОДАТКУВАННЯ В АКЦІОНЕРНИХ ТОВАРИСТВАХ

During the research it is conducted a comparative analysis of the organization peculiarities of joint stock companies in Ukraine and Switzerland. It is investigated the legislation of two countries that regulates the activity of joint-stock companies and it is determined the difference in types of shares, forms of participation and the sizes of the authorized capital. There are determined the normative, legal and tax aspects of the activity of joint-stock companies. There are considered the features of accounting and auditing in joint-stock companies in Switzerland in comparison with Ukraine with the establishment of limits of the use of international and national accounting standards. The advantages and disadvantages of using the international accounting and reporting standards in joint stock companies in Ukraine are determined. It is considered the criteria of Swiss joint stock companies, which belong to the statutory audit. There are shown the differences in the income tax systems of stock companies and dividends of their founders. The positive points are noted that can be borrowed to improve the business climate in Ukraine, in particular through the system of taxation of dividends and profits.В статье проводится сравнительный анализ условий организации деятельности акционерных обществ Украины и Швейцарии. Исследовано законодательство обеих стран которым регулируется деятельность акционерных обществ и определенные различия в виде акций, формах участия и размерах уставного капитала. Рассматриваются правовые и налоговые аспекты деятельности акционерных обществ. Определяются особенности учета в акционерных компаниях Швейцарии по сравнению с Украиной с установлением границ применения международных и национальных стандартов учета. Определенные преимущества и недостатки безальтернативности применения международных стандартов учета и отчетности в акционерных обществах Украины. Рассмотрены критерии акционерных об­ществ Швейцарии, подпадающих под обязательный аудит. На примерах расчетов продемонстрировано различия в системах налогообложения прибыли акционерных обществ и дивидендов акционеров. Отмечаются положительные моменты, которые могут быть заимствованы для активизации бизнес-климата Украины, в частности через систему налогооб­ложения дивидендов и прибыли.Під час дослідження проведено порівняльний аналіз особливостей організації діяльності акціонерних товариств України та Швейцарії. Досліджено законодавство двох країн, яке регулює діяльність акціонерних товариств та визначено відмінності у видах акцій, формах участі та розмірах статутного капіталу. Визначено нормативно-правові та податкові аспекти діяльності акціонер­них товариств. Розглянуто особливості обліку та аудиту в акціонерних компаніях Швейцарії у порівнянні з Україною зі встановленням меж застосування міжнародних та націона­льних стандартів обліку. Визначено переваги та недоліки застосування міжнародних стандартів обліку та звітності в акціонерних товариствах України. Розглянуто критерії акціонерних товариств Швейцарії, що належать до обов'язкового аудиту. На прик­ладах розрахунків, показано відмінності в системах оподаткування прибутку акці­онерних товариств та дивідендів їх засновників. Зазначено позитивні моменти, що можуть бути запозичені для поліпшення бізнес-клімату України, зокрема через систему оподатку­вання дивідендів та прибутку

The Relevance of Osteoscintigraphy Technique in Early Detection of Bone Metastatic Lesions: a Systematic Review

Background. Due to intensive blood supply to the red bone marrow, as well as high adhesive abilities of tumor cells, bone tissue is a perfect structure for the metastatic process. Timely identification of the pathological process is highly relevant, since data from numerous sources on the use of radiation methods at later stages indicate the development of severe pathological conditions leading to neurological deficiency and significant decrease in a patient’s quality of life. Objective: to summarize data on the diagnostic effectiveness of osteoscintigraphy (OSG), as well as to conduct a comparative analysis of various diagnostic methods in bone metastases detection. Material and methods. The review was performed according to PRISMA standard (Preferred Reporting Items for Systematic Reviews and Meta-Analyses). It included only full-text articles published in the period from 2015 to 2022, as well as particularly important publications from 2005 to 2014. The search for articles was carried out independently using CyberLeninka, eLibrary, Google Scholar, PubMed/MEDLINE databases, by key terms without the use of language restrictions: “osteoscintigraphy”, “radiology’, “tumors”, “bones”, “diagnosis”. Results. The final analysis included 56 scientific articles by a qualitative indicator. The advantages and disadvantages of the methods, as well as indications for the use of various diagnostic techniques in bone metastatic lesions detection were presented. It was shown that OSG will cost 6 times cheaper than positron emission tomography (PET), and 3 times cheaper than magnetic resonance imaging (MRI). The analysis of using radiation methods demonstrated that the specificity of computed tomography and radiography was at a high level, but this techniques had less pronounced sensitivity, and MRI, OSG and PET had greater sensitivity, but insufficient specificity. In the initial stage of the disease, OSG is one of the main methods of metastatic lesions visualization, but not the only way of diagnosis in diversification strategy aspect. Conclusion. OSG is an effective and informative technique for early detection of bone metastases, allowing to assess the functional state of the tumor and its surrounding tissues, even before the appearance of structural disorders visible by other diagnostic methods. To improve the accuracy of the study, it is advisable to use a set of radiation diagnostic techniques. The choice of a particular method is determined by its technical capability and financial availability

Правова природа медіаційної угоди

Бурова Л. І. Правова природа медіаційної угоди / Л. І. Бурова // Часопис цивілістики. – 2015. – Вип. 18. – С. 56-59.В даній статті розглянуто поняття медіації як способу альтернативного врегулювання спору. Висвітлено пи­тання медіаційної угоди як завершальної стадії примирливої процедури. Розглянуто предмет і сторони медіацій­ної угоди. В даному науковому дослідженні проведено порівняльний аналіз медіаційної угоди та мирової угоди як способів вирішення конфлікту між сторонами.В данной статье рассмотрено понятие медиации как способа альтернативного урегулирования спора. Освещены вопросы медиационного соглашения как завершающей стадии примирительной процедуры. Рассмотрены предмет и стороны медиационного соглашения. В данном научном исследовании проведен сравнительный анализ медиационного соглашения и мирового соглашения как способов разрешения конфлик­та между сторонами.In this article the concept of mediation as a means of alternative dispute resolution. The questions mediation agreement as the final stage of conciliation procedures. Considered of the subject and the sides mediation agreement. In this research study, a comparative analysis of the mediation agreement and the settlement agreement as a means of conflict resolution between the sides

Epizootic situation for brucellosis in the Russian Federation (review)

The World Health Organization (WHO) considers brucellosis to be one of the most dangerous and spread zoonosis in the world. The aim of the review is to summarize the current scientific data on the brucellosis in animals, to analyze the epizootic situation in the Russian Federation, Arctic Zone included, and to define the key factors of animal protection against the infection. The epizootic situation for brucellosis in farm animals, which are carriers of the three main pathogens of  brucellosis, is an urgent epidemiological problem. Their widespread occurrence is the factor determining the world-wide distribution of pathogens in most countries that indicates for the importance of control the brucellosis on an international scale. In Russia, a high epizootic risk of the spread of the disease is observed in the regions of the Volga, Southern and North Caucasian Federal Districts, in southern Siberia and Far East as well as in the Arctic. Brucellosis has the same epizootic and epidemiological significance in the Arctic regions considering the national food preferences of the peoples of the Far North. In the Russian Arctic, epizootic foci of brucellosis in cattle and reindeer have been identified and evidence of the epidemiological significance and ecological association of B. suis with the reindeer population has been presented. Specific prophylaxis of brucellosis is based on the use of vaccines. However, the problem of reindeer vaccination has not been finally resolved

Spatiotemporal analysis of African swine fever spread in wild boar population in Russian Federation, 2007–2022

African swine fever is a transboundary disease of all members of Suidae family andit causes economic damage to the pigindustry and ecology of wild boar as a species. The ASF epidemiology is complex andit is specifiedby the mechanismsof the agent’s transmission in susceptible animal populations. Choiceof measure saimed to control and prevent the disease spreadin the wild boar population depends mainly on the routes of the disease introduction and stage or phase of the epizootic process. Prevention of the ASFV introduction from an infected region to a free one is the back bone in the infection prevention. Therefore, there search was aimed at the spatiotemporal analysis of African swine feveroutbreaks in the wild boar population in the Russian Federation in 2007–2022 and identification of geographical are as that poser is kof new disease epidemics. The analysis was performed using retrospective space-timescan statistics, which does not require data on the wild boar population and which can beused for the assessment of the possibility of new ASFoutbreak occurrence upon availability of just data on the reported disease case sand out breaks. As are sult of spatiotem poral cluster analysis, 24 clusters of ASF out breaks were identified based on the laboratory-confirmed data on the infection in boars found dead, and 22 clusters in hunted wildboars. The analysis results demonstrated spatial heterogeneity of the outbreak cluster distribution in population of wildboarsdied of the disease and a significant expansion of the passive surveillance geography. Importance and necessity of the enhanced passive surve illance of African swinefever in susceptible animals is demonstrated. The proposed methodcan beused for regular scanning of age ographic region for the presence of developing zone sand areasat risk of re-emerging ASFoutbreaks in the wildboar population at different spatial scales

IMMUNOSUPPRESSIVE EFFECTS OF ARGININE DEIMINASE FROM STREPTOCOCCUS PYOGENES

Many pathogens use metabolic pathway of arginine for successful dissemination. Bacterial arginine deiminase hydrolyzes arginine to form one molecule of ammonia and two molecules of ATP. The activity of the enzyme contributes to the improvement of survival of pathogenic bacteria in conditions of low pH at the site of infection or in phagolysosome, as well as in anaerobic conditions, and also leads to deficiency of arginine. Metabolism of arginine plays an important role in regulating the functions of immune system cells in mammals. Arginine is a substrate of enzymes NOS and arginase. Arginine depletion, potentially contributs to immunosuppression. The review analyzed the literature data on the effect of streptococcal arginine deiminase on the metabolism of arginine eukaryotic cells, and discusses immunosuppressive action of the enzyme

Density of wild boar population and spread of African swine fever in the Russian Federation

African swine fever (ASF) is a transboundary viral disease affecting all species of the Suidae family. It greatly undermines global pig industry and causes a significant damage to the ecology of the wild boar (Sus scrofa) which is a natural reservoir of the virus and is an intermediate  link in the epizootic process. Depopulation of wild boars is one of the measures taken to prevent spread of African swine fever in the Russian Federation. A threshold density of the wild boar population of 0.25 boars/1000 ha (0.025 boars/km2), according to the National Plan on the ASF Eradication in the Russian Federation, was achieved by 2020 in many RF Subjects. However, further analysis of the ASF epizootic situation shows that the measure has failed to eradicate the infection completely. A regression analysis showed statistically significant positive relationship between recurrent ASF outbreaks in the wild boar population and its density in a number of model subjects (N = 6). At the same time, there is no such dependence in other model subjects (N = 3), and  ASF outbreaks were recorded in wild boars at a density significantly lower than the recommended value. A review of foreign and national scientific publications has shown that such control methods as depopulation is just one part of the whole set of measures taken to eradicate African swine fever in the wild. The measure  is effective only when 70–80%  of animals are culled in a short time, which is practically impossible due to the high costs and some peculiarities of the population control and depopulation  process. Based on the results obtained, it can be concluded that a decrease in the number of wild boars does not guarantee to stop further spread of infection in the Russian Federation and it should be considered as just one part of the whole set of measures taken together with other anti-epizootic measures to eliminate and prevent ASF