Трансформация правового регулирования налоговых отношений в условиях цифровой экономики

The subject. The modern world is constantly changing, which makes it necessary to update the means and methods of legal regulation of public relations. Moreover, these relations themselves are changing, new areas of public relations are emerging, for which it is necessary to create a legal framework. The sphere of financial and legal regulation is no exception. The most important issue, which has been on the agenda of the international community for several years, is the development of the digital economy. The legal realities of digitalization largely determine what place the Russian economy will occupy in the emerging global digital market. It is necessary to develop a comprehensive legal concept that allows ensuring compliance with the fiscal interests of the state in the context of digital transformation. In this regard, the transformation of tax relations and their legal regulation is particularly important.Purpose of the study. The article is devoted to the transformation of the legal regulation of tax relations in the digital economy. In order for Russian financial and legal regulation to contribute to an effective response to the challenges posed by digitalization, it is necessary to develop a comprehensive legal concept that allows ensuring compliance with the fiscal interests of the state in the context of digital transformation. In this regard, the transformation of tax relations and their legal regulation is of particular importance.Methodology. The research was carried out with the application of the formally legal interpretation of legal acts as well as the comparative analysis of Russian and European legal literature. Structural and systemic methods are also the basis of the research. The main results. The necessity to develop legal solutions in the field of taxation of the digital economy is determined by the focus on legal support for the stability of financial and legal regulation and the principle of certainty of taxation. In these circumstances, it is important to implement the control function of financial law. The need to ensure compliance with the fiscal interests of the state, both at present and in the long term, requires the transformation of essential approaches to the legal regulation of the system of taxes and fees, the principles and elements of taxation, tax administration and tax control. In this regard, it is proposed to provide for special rules for calculating and paying income tax on foreign digital companies and, in parallel, to expand tax incentives for Russian companies.Сonclusions. The authors come to the conclusion that the actual scientific task is to develop a methodological position on the directions of reforming the national tax legislation and the international tax doctrine of the Russian Federation in the context of the digital transformation of public relations. According to the results of the study, it is concluded that it is necessary to ensure compliance with the fiscal interests of the state. This requires the transformation of essential approaches to the legal regulation of tax relations, both in the context of determining the appropriate legal forms for regulating the tax base levied in Russia in the context of the emerging digital economy, and for influencing international tax policy in order to use all the advantages provided by international tax cooperation and neutralize the threats caused by international tax competition.Рассматривается трансформация правового регулирования налоговых отношений в условиях цифровой экономики. Актуальной научной задачей объявляется выработка методологической позиции относительно направлений реформирования национального налогового законодательства и международной налоговой доктрины Российской Федерации в условиях цифровой трансформации общественных отношений. По итогам исследования делается вывод о необходимости обеспечения соблюдения фискальных интересов государства, что требует трансформации сущностных подходов к правовому регулированию налоговых отношений как в контексте определения надлежащих правовых форм для регламентации налоговой базы, облагаемой в России, в условиях формирующегося цифрового уклада экономики, так и для воздействия на международную налоговую политику с целью использования всех преимуществ, предоставляемых международной налоговой кооперацией, и нейтрализации угроз, вызываемых международной налоговой конкуренцией. В этой связи предлагается предусмотреть специальные правила исчисления и уплаты налога на прибыль иностранных цифровых компаний и параллельно расширять меры налогового стимулирования российских компаний

Studying the expression of productivity and immunity genes of chickens under the influence of feed glyphosate using the RNA-seq method

The aim of the study was to study the effect of different concentrations of glyphosate on meat productivity and differential expression of genes for immunity and broiler productivity. Broilers were divided into groups: Control I, who received a diet without the introduction of glyphosate, Experimental II, who received a diet with the addition of glyphosate at a dose of 10 mg/kg of feed (0.5 MPC for food); Experimental III, who received a diet with the addition of glyphosate at a dose of 20 mg/kg of feed (1 MPC); Experimental IV, who received a diet with the addition of glyphosate at a dose of 100 mg/kg of feed (5 MPC). Transcriptome analysis was performed by RNA-seq on the Illumina Miseq platform, using the TruSeq Stranded mRNA kit (Illumina, USA). In the 22-28-day period of broiler rearing, a decrease in live weight gain (83 g less) was observed in Experimental group III compared to Control I (P≤0.05). It has been shown that glyphosate at the level of 1 and 5 MPC for food causes activation (P≤0.05) of the proinflammatory response genes (IL15, IL1B, IL34, IL22) and apoptosis (Casp1, Casp2, Casp6, Casp7, Casp8, Casp9) up to 31.1 times, which probably leads to the redistribution of nutrients in in the body towards the immune system, reducing the functions of absorption in the intestine. In parallel, there is an inhibition (P≤0.05) of the expression of genes that have a direct effect on growth and development, which ultimately leads to a decrease in poultry meat productivity. Exposure to glyphosate is an important but unaccounted-for risk factor for reducing meat productivity in birds, acting through a change in gene expression

Прелиминаринг как инструмент привлечения молодых специалистов в организацию на примере АО "ИРМ"

Тема прелиминаринга сейчас очень актуальна, многие организации заинтересованы в привлечении молодых специалистов, которые будут способны усилить существующий коллектив. В выбранной организации была запущена программа профессиональных стажировок, которую мы изучили. Был проведен анализ и обобщение источников научной информации сбор статистических данных и интервью с руководителем. На основании полученных результатов в качестве рекомендации был разработан регламент.The concept of preliminaring has become relevant now; many organizations are interested in attracting young professionals who will be able to strengthen the existing team. A program of professional internships, which we studied, has been launched in the organization. We have carried out the analysis and synthesis of scientific information sources and statistical data; and an interview with the head has been conducted. Based on the results obtained, a regulation was developed as a recommendation

Atomistic simulations of self-trapped exciton formation in silicon nanostructures: The transition from quantum dots to nanowires

Using an approximate time-dependent density functional theory method, we calculate the absorption and luminescence spectra for hydrogen passivated silicon nanoscale structures with large aspect ratio. The effect of electron confinement in axial and radial directions is systematically investigated. Excited state relaxation leads to significant Stokes shifts for short nanorods with lengths less than 2 nm, but has little effect on the luminescence intensity. The formation of self-trapped excitons is likewise observed for short nanostructures only; longer wires exhibit fully delocalized excitons with neglible geometrical distortion at the excited state minimum.Comment: 10 pages, 4 figure

Population Genomics of SARS-CoV-2 in the Constituent Entities of Siberian and Far Eastern Federal Districts

The aim of the study was to analyze the genetic structure of populations and the patterns of evolutionary variability of the novel coronavirus infection in the Siberian and Far Eastern Federal Districts. Materials and methods. 1033 SARS-CoV-2 genomes from samples from individuals diagnosed with COVID-19 from eight entities of the Siberia and Far East between December 2020 and November 2021 were assessed. Sequencing was performed on the MinION Oxford Nanopore platform using the ARTIC v.3 protocol. The degree of SARS-CoV-2 genetic isolation was estimated applying the Fst criterion. Phylogenetic analysis was carried out using maximum likelihood method and Bayesian phylogenetic inference. A nonparametric Bayesian Skyline Plot (BSP) model was used to reconstruct population dynamics. Results and discussion. The original SARS-CoV-2 variant (B.1) was identified in 100 % of the cases at the initial stages. The Alpha variant was detected in March-June, 2021; Beta – in single samples in March-May, 2021. Delta was first identified in April, 2021. The maximum degree of SARS-CoV-2 genetic isolation (Fst=0.18) was established for the most remote territories (Altai Territory ↔ Republic of Buryatia and Altai Territory ↔ Irkutsk Region). A relatively free circulation of the virus was detected between Irkutsk Region, Republic of Buryatia and Krasnoyarsk Territory. According to the results of population genetic tests, a sharp increase in the effective virus population size was the determining mechanism of SARS-CoV-2 genetic diversity formation. Reconstruction of population dynamics in BEAST (BSP model) has revealed the consistency of trends in the genetic diversity of the virus and the number of active cases. Two subclusters have been identified in the Delta cluster, consisting predominantly of samples isolated in the Irkutsk Region and Krasnoyarsk Territory. Change in the dominant variant of SARS-CoV-2 has been traced in dynamics. Molecular-epidemiological data point to the multiple pathways of spatial expansion of different SARS-CoV-2 genotypes into the constituent entities with generation of individual monophyletic clusters and further intra- and extraterritorial spread of the decedents

Antibiotic Dosing in Chronic Kidney Disease

Infectious process is an important cause of morbidity and mortality among patients with chronic kidney disease. Prescription of antibacterial drugs should take into account the pharmacokinetic parameters of the medicine and the individual characteristics of the patient. Adequate antibiotic dosing is crucial for positive treatment outcome and minimisation of side effects. The aim of the study was to analyse scientific literature on factors affecting the dosing of antibacterials in patients with chronic kidney disease. Since most antibacterial medicines are eliminated by the kidneys, a decrease in glomerular filtration rate or kidney function should be followed by the dose adjustment in order to prevent the medicine accumulation and reduce the risk of side effects. Antibiotic dosing in such patients should be accompanied by kidney function assessment and be adjusted to ensure effective and safe treatment, as well as prevention of bacterial resistance. The review provides data on the dosing of some antibiotic groups (beta-lactams, aminoglycosides, fluoroquinolones) at different creatinine clearance rates. Extrarenal excretion of medicines does not usually require the dose adjustment in patients with chronic kidney disease

Simulation of dimensionality effects in thermal transport

The discovery of nanostructures and the development of growth and fabrication techniques of one- and two-dimensional materials provide the possibility to probe experimentally heat transport in low-dimensional systems. Nevertheless measuring the thermal conductivity of these systems is extremely challenging and subject to large uncertainties, thus hindering the chance for a direct comparison between experiments and statistical physics models. Atomistic simulations of realistic nanostructures provide the ideal bridge between abstract models and experiments. After briefly introducing the state of the art of heat transport measurement in nanostructures, and numerical techniques to simulate realistic systems at atomistic level, we review the contribution of lattice dynamics and molecular dynamics simulation to understanding nanoscale thermal transport in systems with reduced dimensionality. We focus on the effect of dimensionality in determining the phononic properties of carbon and semiconducting nanostructures, specifically considering the cases of carbon nanotubes, graphene and of silicon nanowires and ultra-thin membranes, underlying analogies and differences with abstract lattice models.Comment: 30 pages, 21 figures. Review paper, to appear in the Springer Lecture Notes in Physics volume "Thermal transport in low dimensions: from statistical physics to nanoscale heat transfer" (S. Lepri ed.

ВИРУСНЫЙ ГЕПАТИТ А С РАЗВИТИЕМ АПЛАСТИЧЕСКОЙ АНЕМИИ У РЕБЕНКА 5 ЛЕТ (КЛИНИЧЕСКОЕ НАБЛЮДЕНИЕ)

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PROSPECTIVE RADIONUCLIDE SOURCES FOR BETA-TRANSDUCERS: SIMULATION AND EXPERIMENT

The possibility of using chalcopyrite and kesterite materials in betavoltaics was studied. Radionuclide β-sources were analyzed and ones suitable for β-transducers were selected. Pro-totypes of betavoltaics were created using SEM and comparative analysis of their parameters was carried out.Работа выполнена при поддержке проекта РНФ 17-12-01500