Выявление и оценка рисков несоблюдения таможенного законодательства в сфере классификации парфюмерно-косметической продукции

Работа направлена на выявление и оценку рисков недостоверной таможенной классификации товаров парфюмерно-косметической отрасли производства, а также разработку рекомендаций по повышению эффективности таможенного контроля в отношении заявленного классификационного кода для данной категории товаров. В результате исследования были выявлены «слабые места» в текстах Примечаний и Пояснений к группам 33 и 34 ТНВЭД, а также идентификационные признаки парфюмерно-косметической продукции, представляющие наибольший риск несоблюдения таможенного законодательства. Предложены рекомендации по повышению эффективности таможенного контроля в отношении заявленного кода по Товарной номенклатуре внешнеэкономической деятельности Евразийского Экономического Союза для парфюмерно-косметических товаров.The work is aimed at identifying and assessing risks in the customs classification of the goods of perfumery-cosmetic industry and the development of recommendations on efficiency increase of customs control in relation to the claimed classification code for this product category. The survey identified "weak spots" in the texts of Notes and Explanations to the groups no. 33 and no. 34 of Foreign Trade Goods Classification of the Customs Union, as well as identification signs of perfumery and cosmetic products posing the greatest risks of non-compliance with customs legislation. Proposed recommendations for improving the effectiveness of customs control of the claimed code according to the Commodity nomenclature for perfumes and cosmetics

Aberrante DNA-Methylierung des Transkriptionsfaktors C/EBP[alpha] bei akuter myeloischer Leukämie

Based on the role of epigenetic changes as an alternative mechansim of transcriptional inactivation of cancer-related genes in hematopoietic malignancies as well as the relevance of CCAAT/enhancer binding protein alpha (C/EBP alpha) in early stages of myeloid differentiation and regulation we investigated the methylation status of the C/EBP alpha promotor region near the transcription start site in acute myelogenous leukemia (AML). Aberrant methylation of the C/EBP alpha promotor region was found in 10/80 (12,5%) primary samples from AML in the French-American-British (FAB)-subtypes M1, M2, M4, M4eo und M5. Moreover hypermethylation was detected exclusively in cytogenetically favorable and intermediate risk groups. Clinical trials with demethylating agents as 5-aza-2’-desoxycytidine (DAC) und 5-azacytidin (AZA) provided promising findings in therapy of acute leukemias and myelodysplastic syndrome (MDS). We showed, that in hematopoietic tumor cell lines, CpG island hypermethylation of the proximal C/EBP alpha promotor region was associated with transcriptional silencing, and treatment with the demethylating agent DAC resulted in C/EBP alpha reexpression and promotor demethylation. C/EBP alpha has been shown to regulate cell cycle progression through inhibition of cyclin-dependent-kinase (CDK) 2 and 4. Therefore we investigated a possible relationship between the methylation patterns of C/EBP alpha and another cell cycle regulator p15, which is a common target for epigenetic inactivation in AML. Our data indicate an inverse correlation between aberrant methylation of C/EBP alpha and the negative cell cycle regulator p 15. This context should be evaluated in more extensive trials. The investigation of pathophysiological coherency between aberrant C/EBP alpha methylation and C/EBP alpha-mutation could be interesting concerning genetic and epigenetic mechanisms. In addition to that C/EBP alpha may add to the list of epigenetically silenced tumor suppressor genes with a well-defined biological role in leukemogenesis that could be used for disease stratification as well as a therapeutic target

Aberrante DNA-Methylierung des Transkriptionsfaktors C/EBP[alpha] bei akuter myeloischer Leukämie

Based on the role of epigenetic changes as an alternative mechansim of transcriptional inactivation of cancer-related genes in hematopoietic malignancies as well as the relevance of CCAAT/enhancer binding protein alpha (C/EBP alpha) in early stages of myeloid differentiation and regulation we investigated the methylation status of the C/EBP alpha promotor region near the transcription start site in acute myelogenous leukemia (AML). Aberrant methylation of the C/EBP alpha promotor region was found in 10/80 (12,5%) primary samples from AML in the French-American-British (FAB)-subtypes M1, M2, M4, M4eo und M5. Moreover hypermethylation was detected exclusively in cytogenetically favorable and intermediate risk groups. Clinical trials with demethylating agents as 5-aza-2’-desoxycytidine (DAC) und 5-azacytidin (AZA) provided promising findings in therapy of acute leukemias and myelodysplastic syndrome (MDS). We showed, that in hematopoietic tumor cell lines, CpG island hypermethylation of the proximal C/EBP alpha promotor region was associated with transcriptional silencing, and treatment with the demethylating agent DAC resulted in C/EBP alpha reexpression and promotor demethylation. C/EBP alpha has been shown to regulate cell cycle progression through inhibition of cyclin-dependent-kinase (CDK) 2 and 4. Therefore we investigated a possible relationship between the methylation patterns of C/EBP alpha and another cell cycle regulator p15, which is a common target for epigenetic inactivation in AML. Our data indicate an inverse correlation between aberrant methylation of C/EBP alpha and the negative cell cycle regulator p 15. This context should be evaluated in more extensive trials. The investigation of pathophysiological coherency between aberrant C/EBP alpha methylation and C/EBP alpha-mutation could be interesting concerning genetic and epigenetic mechanisms. In addition to that C/EBP alpha may add to the list of epigenetically silenced tumor suppressor genes with a well-defined biological role in leukemogenesis that could be used for disease stratification as well as a therapeutic target