The Ways of Improvement of the Tax Control System in Russia in the New Geopolitical Conditions Based on Historical Experience and World Practice

Creation of the financial stability is the main task of any state, in which connection the value of taxes and duties as the sources of profitable part of the state budget explains priority of the tax control as the direction of tax authorities\u27 activity. Economic and social development of any modern state much depends on effectiveness of tax control system that is why the problems of tax control organization, elaboration of the ways of tax control improvement are topical. In the modern world the International relations and connections gain the great value, at the state interaction they can appeal to the experience of each other on the questions of legislation, levy of the taxes and duties in the state budget. In each state the tax control systems are different and have both positive and negative aspects. At analysis of the foreign legislation the detailed analysis of the results of the use of certain measures of regulation and control is needed and it is also necessary to prognosticate an experience that will be gained by our state in the case of introduction of analogous measures. It is also must be noted that for creation of the effective tax control system it is necessary to use the large number of mechanisms of tax administration

Detection of Rs9939609 Polymorphism of Fto Gene and Rs324011 Polymorphism of Stat6 Gene and Severity Degree of Bronchial Asthma Associated with Obesity

The aim of this research was to analyze the distribution of FTO and STAT6 genes polymorphism in patients with bronchial asthma (BA), associated with obesity (Ob) depending on the main disease severity degree.Materials and methods. The study included 117 patients 18–48 years old, divided in 3 groups. The main group (bronchial asthma, associated with obesity) included 57 patients, two groups of comparison – 30 patients with the diagnosis BA and a normal body weight, and 30 patients with obesity, but without the pathology of the bronchopulmonary system.The general genomic DNA was extracted from blood according to the standard protocol. The genetic typing was realized by the method of allele-specific amplification with the detection of results in the real time regime using TaqMan-probes, complementary to polymorphic parts of DNA. The detection of deletions in FTO and STAT 6 genes was realized by the method of polymerase chain reaction (PCR) using specific primers.Results. In the main group, among patients with BA and Ob, carriers of Т/Т genotype were 36,84 %, Т/А – 45,61 %, А/А – 17,55 % against 40 %, 60 % and 0 % respectively in PHP group by FTO gene. Carriers of С/С genotype in the main group were 38,6 %, С/Т – 35,09 %, Т/Т – 26,31 % against 40 %, 55 % and 5 % respectively in PHP group by STAT6 gene. In the main group the light persisting BA was diagnosed in 20,0 % of cases, middle severity – in 60,0 % and severe – in 20,0 % of patients. In the group of comparison this disease severity was observed in 17,7 %, 66,5 % and 15,8 % of observations, respectively.Conclusions. So, among patients with BA, associated with Ob with the middle and severe course of asthma the percent of heterozygous (Т/А) and mutant carriers (А/А) rs9939609 polymorphism of FTO gene is higher than at the light course. The analogous situation is observed at the study of rs324011 polymorphism of STAT6 (C2892T) gene among this category of patients. So, the determination of FTO and STAT6 genes polymorphism in patients with BA, associated with Ob, can be considered as a marker of the more severe course of asthma

Oxygen and hydrogen ion abundance in the near-Earth magnetosphere: Statistical results on the response to the geomagnetic and solar wind activity conditions

The composition of ions plays a crucial role for the fundamental plasma properties in the terrestrial magnetosphere. We investigate the oxygen-to-hydrogen ratio in the near-Earth magnetosphere from -10 RE<XGSE}< 10 RE. The results are based on seven years of ion flux measurements in the energy range ~10 keV to ~955 keV from the RAPID and CIS instruments on board the Cluster satellites. We find that (1) hydrogen ions at ~10 keV show only a slight correlation with the geomagnetic conditions and interplanetary magnetic field changes. They are best correlated with the solar wind dynamic pressure and density, which is an expected effect of the magnetospheric compression; (2) ~10 keV O+ ion intensities are more strongly affected during disturbed phase of a geomagnetic storm or substorm than >274 keV O+ ion intensities, relative to the corresponding hydrogen intensities; (3) In contrast to ~10 keV ions, the >274 keV O+ ions show the strongest acceleration during growth phase and not during the expansion phase itself. This suggests a connection between the energy input to the magnetosphere and the effective energization of energetic ions during growth phase; (4) The ratio between quiet and disturbed times for the intensities of ion ionospheric outflow is similar to those observed in the near-Earth magnetosphere at >274 keV. Therefore, the increase of the energetic ion intensity during disturbed time is more likely due to the intensification than to the more effective acceleration of the ionospheric source. In conclusion, the energization process in the near-Earth magnetosphere is mass dependent and it is more effective for the heavier ions

From trans-disciplinary to "undisciplined" design learning: educating through/to disruption

The paper is fruit of a coordinated work, however the author of paragraphs 1 and 4 is Flaviano Celaschi, the author of paragraph 2 is Elena Formia and the author of paragraphs 3 and 5 is Eleonora Lup

Elaboration of Organizational Arrangements on the Improvement of Functioning of the System of Pharmaceutical Support of Sudan Population

In the article is considered the problem of support of Sudan population with available pharmaceutical production. The aim of research is an analysis of the price and assortment policy realized by the different pharmaceutical structures, determination of the level of their functions on guaranteeing the availability of medicaments, elaboration on the base of received results the arrangements on optimization of the pharmaceutical support system. It was determined that not all subjects of Sudan pharmaceutical market responsible for the pharmaceutical support cope with such problems at the proper level. Thus in the private drugstores, in the net drugstores of the Ministry of defense «Alia» and in drugstores of the health insurance system the prices of medicament exceed the recommended ones in more than 2 times, an assortment also does not corresponds to both internal and International requirements. The received results indicate the unreasonable use of budget means by the separate state structures, the negative tendencies in the system of guaranteeing the availability of pharmaceutical help. It was established that the biggest suppliers of the medicaments in Sudan, excluding the state Centre of medicament support CMS cannot ensure the system of health protection with medicaments of the proper quality, assortment and the price rate. There were elaborated the organizational-economic approaches to optimization of the structure of medical support of Sudan that include the change of the flows of medicaments distribution. There was offered the structure that unites all inflows in the aforesaid CMS and then distributes resources according to the needs of organizations and regions. Introduction of the offered structures will allow improve the system of purchase and distribution of medicaments, make it transparent. The result of change will be the rise of physical and economic availability of medicaments, widening of assortment, decrease of the price of preparations, significant economy of budget resources