The 10 % Value Added Tax: Several Questions of Theory and Practice

This paper discusses some theoretical and practical issues of calculation and payment of value added tax, in particular, are considered controversial issues regarding the application of the VAT rate of 10%. The author rejects membership in reduced rates of VAT to the category of tax benefits. As an example, he examines the practical problems of calculating VAT in the implementation of a set consisting of printed matter and magnetic (optical) media. In conclusion, he establishes that there is an insufficiency of legal regulation of the VAT rate of 10 %

Some Aspects of Legislative Administrative Protection of Electoral Procedure Subjects Rights

The institute of administrative responsibility is one of the most effective instruments of electoral legislation requirements observance. The article deals with the practice of administrative law norms application analysis. Here are also critically estimated the existing norms of electoral legislation protection security

Changes in the T and B lymphocyte subset profiles upon treatment of patients with Graves’ disease with radioactive iodine

The aim of the present study was to evaluate the subpopulation profile of T and B lymphocytes, and their relationships during therapy of the patients with Graves’ disease (GD) treated by means of radioactive iodine. We have examined 36 women with verified diagnosis of GD. The contents of thyroid hormones were determined by immunoradiometric analysis. The levels of thyroid-stimulating hormone receptor autoantibodies (rTSH) were evaluated by enzyme-linked immunosorbent assay. On the basis of comprehensive pre-therapeutic examination, all patients were exposed to the fixed-activity therapy with radioactive iodine-131 at a dose of 400 to 700 MBq administered orally in isotonic aqueous solution of sodium iodide. 56 practically healthy women were examined as a control group. The phenotype of T and B cells in whole blood was studied by flow cytometry using direct immunofluorescence. It was shown that the patients, prior to treatment with radioactive iodine, had high levels of cellular functional activity, as determined by expression of CD25 antigen on T cells and CD23-antigen on B lymphocytes. Higher functional activity of the cells responsive for adaptive immunity in the patients with GD manifests in the presence of increased levels of autoantibodies to rTSH. By means of correlation analysis, we found that the patients with GD examined before the therapy had the thyroid status may determine the functional stimulation of T and B cells, thus increasing the levels of autoimmune processes. One month after radioiodine therapy (RIT), the GD patients, along with transient hyperthyroidism with increased concentration of autoantibodies to rTSH, showed a reduction of activated T lymphocyte contents (including T helpers and cytotoxic T cells) to control values. However, the level of cytotoxic T lymphocytes in the blood remained low, and the content of Treg cells was significantly increased in the patients. Decreased contents of B cells activated memory B cell to the control levels were found in patients with GD over 1 month after RIT when studying the phenotype of blood B lymphocytes. In this case, increased levels of naive B lymphocytes and B2 cells were detected, as well as decreased numbers of activated B1 lymphocytes. The observed changes in the subpopulation composition of T and B cells, and in their phenotype developed against the background of complete absence of relationships between the studied parameters, thus suggesting loss of thyroid control of immune processes and cooperative cell interaction during the development of the immune response. Generally, the phenotypic changes of T and B lymphocyte subsets in the blood of patients with GD through 1 month after treatment with radioactive iodine may reflect a trend for decreased functional activity of adaptive cellular immunity which may also account for inhibition of autoimmune processes

Основные направления совершенствования технологической подготовки морских инженеров

The paper contains a training structure for ship-builders which is accepted at higher educational institutions of Russian Federation. A special attention is paid to the necessity of a continuous training (in computers, machine drawing, mathematics, languages, technologies) during the whole educational process. In order to improve the educational process quality it is recommended to integrate enterprises’ resources (personnel and production) into it. The paper reveals fields of cooperation, some joint projects in tile sphere of shipbuilding to be realized in the Republic of Belarus.Приводится структура подготовки специалистов по судостроению, принятая в вузах РФ. Обращается внимание на необходимость непрерывной подготовки (компьютерной, математической, по машинной графике, языковой, технологической) в ходе учебного процесса. Для повышения качества учебного процесса рекомендуется интегрировать ресурсы предприятий (кадровые и производственные). Приводятся области сотрудничества, совместные проекты в сфере судостроения для реализации в Республике Беларусь

Clinical guidelines ‘Hyperprolactinemia’ (draft)

Hyperprolactinemia is a persistent excess of the blood serum prolactin. The syndrome contains various symptoms, the most characteristic is a violation of the reproductive system. There are multiple endogenous and exogenous causes of hyperprolactinemia. The main treatment method is dopamine agonist therapy, in case of prolactinoma existence, surgical and radiation methods can be applied. About 15% of patients are resistant to dopamine agonist therapy, which determines creation of individual management tactics. The article presents a draft of clinical guidelines for the diagnosis and treatment of hyperprolactinemia, which provides a modern examination algorithm, discusses the basic principles of diagnostics and treatment approaches

Effects of Once-Weekly Exenatide on Cardiovascular Outcomes in Type 2 Diabetes.

Abstract BACKGROUND: The cardiovascular effects of adding once-weekly treatment with exenatide to usual care in patients with type 2 diabetes are unknown. METHODS: We randomly assigned patients with type 2 diabetes, with or without previous cardiovascular disease, to receive subcutaneous injections of extended-release exenatide at a dose of 2 mg or matching placebo once weekly. The primary composite outcome was the first occurrence of death from cardiovascular causes, nonfatal myocardial infarction, or nonfatal stroke. The coprimary hypotheses were that exenatide, administered once weekly, would be noninferior to placebo with respect to safety and superior to placebo with respect to efficacy. RESULTS: In all, 14,752 patients (of whom 10,782 [73.1%] had previous cardiovascular disease) were followed for a median of 3.2 years (interquartile range, 2.2 to 4.4). A primary composite outcome event occurred in 839 of 7356 patients (11.4%; 3.7 events per 100 person-years) in the exenatide group and in 905 of 7396 patients (12.2%; 4.0 events per 100 person-years) in the placebo group (hazard ratio, 0.91; 95% confidence interval [CI], 0.83 to 1.00), with the intention-to-treat analysis indicating that exenatide, administered once weekly, was noninferior to placebo with respect to safety (P<0.001 for noninferiority) but was not superior to placebo with respect to efficacy (P=0.06 for superiority). The rates of death from cardiovascular causes, fatal or nonfatal myocardial infarction, fatal or nonfatal stroke, hospitalization for heart failure, and hospitalization for acute coronary syndrome, and the incidence of acute pancreatitis, pancreatic cancer, medullary thyroid carcinoma, and serious adverse events did not differ significantly between the two groups. CONCLUSIONS: Among patients with type 2 diabetes with or without previous cardiovascular disease, the incidence of major adverse cardiovascular events did not differ significantly between patients who received exenatide and those who received placebo. (Funded by Amylin Pharmaceuticals; EXSCEL ClinicalTrials.gov number, NCT01144338 .)

Strategic Analysis of the company X5 Retail Group in the Russian Federation

The subject of this bachelor's thesis is a food retail company X5 Group, which sells food products in the Russian Federation. The analysis includes consideration of the external and internal environment using the methods described in the theoretical part of the thesis and used in the practical part. At the end, recommendations for the future will be offered.The subject of this bachelor's thesis is a food retail company X5 Group, which sells food products in the Russian Federation. The analysis includes consideration of the external and internal environment using the methods described in the theoretical part of the thesis and used in the practical part. At the end, recommendations for the future will be offered

The studying of rolling mills mandrels material for the purpose of increase in their resisting

The mandrels applied on, rolling mills ТПА 30-102, ТПА 160 of steel 35ХН2Ф are made by method of ""a hot running in"". At production the following requirements are imposed to mandrels: ovality - no more than 0,10 mm; roughness no more than Rz 20 in accordance with GOST 2789; the admission on diameter D_(-0,3)^(+0,2), but no more than 0,25 mm on length; on a surface of mandrels chernovina, dents, cuts aren't allowed. The main reasons for an exit from operation of mandrels – teases, risks, wear on diameter. Technical problem is need of increase of firmness of mandrels.Оправки, применяемые на раскатных станах ТПА30 102, ТПА 160 из стали 35ХН2Ф, изготавливаются методом «горячей обкатки». При изготовлении к оправкам предъявляются следующие требования: овальность - не более 0,10 мм; шероховатость Rz не более 20 по ГОСТ 2789; допуск по диаметру D_(-0,3)^(+0,2), но не более 0,25 мм по длине; на поверхности оправок не допускаются черновины, вмятины, порезы. Основные причины выхода из эксплуатации оправок – задиры, риски, износ по диаметру. Технической проблемой является необходимость повышения стойкости оправок

Main Directions of Technological Training Improvement for Naval Engineers

The paper contains a training structure for ship-builders which is accepted at higher educational institutions of Russian Federation. A special attention is paid to the necessity of a continuous training (in computers, machine drawing, mathematics, languages, technologies) during the whole educational process. In order to improve the educational process quality it is recommended to integrate enterprises’ resources (personnel and production) into it. The paper reveals fields of cooperation, some joint projects in tile sphere of shipbuilding to be realized in the Republic of Belarus

Rezul'taty skrininga zhiteley Krasnoyarska na sakharnyy diabet

Цель. Определение распространенности недиагностированного СД и нарушенной толерантности к глюкозе у жителей Красноярска скрининговым методом. Исследование проводилось при информационной и финансовой поддержке Представительства АО ?Лаборатории Сервье?. Материалы и методы. Исследование проводили в 2 этапа. На 1-м этапе (этап выявления) проводился скрининг у лиц, входящих в группу риска, средним медицинским персоналом. На 2-м этапе (этап скрининга) устанавливался окончательный диагноз, проводился мониторинг и лечение диабета эндокринологом. Повторно исследовали уровень глюкозы в крови или пероральный тест толерантности к глюкозе (ТТГ) в случае необходимости, результаты исследований в карте вторичного осмотра, а также проводили контрольное обследование через 2-4 нед. после установления диагноза СД с отражением результатов обследования в карте вторичного осмотра. Результаты. По программе скрининга на 1-м этапе обследовано 6289 жителей. Среди этих лиц наследственная предрасположенность к диабету отмечена у 1,7%, избыточная масса тела - у 26,3%, повышенное АД ? у 2,5%, частые инфекционные заболевания ? у 18,7%, жажда ? 1,7%. Повторное определение гликемии и проведение ТТГ позволило выявить диабет у 70 человек. У всех диагностирован СД типа 2. Нарушенная толерантность к глюкозе определена у 11 человек, нарушенная гликемия натощак ? у 29 пациентов. В нашем исследовании сахарный диабет выявлен у 0,95% мужчин и у 1,29% женщин. Выводы. Распространенность недиагностированного СД типа 2 среди жителей Красноярска составляет 1,11% и соответствует распространенности зарегистрированного диабета. Истинная общая заболеваемость СД типа 2 в Красноярске в 2 раза выше, чем регистрируемая. Наибольшая распространенность диабета выявлена среди жителей в возрасте 70-79 лет. Распространенность недиагностирумой нарушенной толерантности к глюкозе у жителей города составляет 0,65%, нарушенной гликемии натощак ? 0,46%