The optimization of the system of taxpayers’ state registration using road mapping method

In the state registration of taxpayers is the basis for creation of Unified State Register of Taxpayers (as to legal entities and individual entrepreneurs), which allows controlling completeness and timeliness of taxes’ payment and, consequently, providing formation of budget. The paper analyses legal framework for regulation of taxpayers’ registration, distinguishes the particularities of registration of organizations and private persons (individual entrepreneurs). There is also an analysis of applicable practice of taxpayers’ registration in Russia and the Republic of Mordovia. The positive trends (formation of unified federal registration base for taxpayers’ recording; openness and general availability of information about all taxpayers registered on the territory of Russia; wide list of services on state registration that are rendered by tax authorities to taxpayers; transition to the regime of “single window” in interaction between registering structures; prejudicial regulation of appeal of decisions on state registration of legal entities and individual entrepreneurs) and system problems (impossibility of use of unified registration number of a taxpayer for coordination of information about him in different state organizations; irrelevance and incompleteness of information contained in databases of different state institutions; conscious evasion of taxpayers of performance of tax obligations on registration; difficulty of timely detection of short-lived companies; significant volume of migrant organizations; insufficient technical and program support of regional tax inspections) linked to registration processes are elicited.peer-reviewe

A WIDE DISTRIBUTION OF A NEW VRN-B1c ALLELE OF WHEAT TRITICUM AESTIVUM L. IN RUSSIA, UKRAINE AND ADJACENT REGIONS: A LINK WITH THE HEADING TIME AND ADAPTIVE POTENTIAL

The adaptation of common wheat (T. aestivum L.) to diverse environmental conditions is greatly under the control of genes involved in determination of vernalization response (Vrn-1 genes). It was found that the variation in common wheat heading time is affected not only by combination of Vrn-1 homoeoalleles but also by multiple alleles at a separate Vrn-1 locus. Previously, we described the Vrn-B1c allele from T.aestivum cv. 'Saratovskaya 29' and found significant differences in the structure of the first (1st) intron of this allele when compared to another highly abundant Vrn-B1a allele, specifically, the deletion of 0.8 kb coupled with the duplication of 0.4 kb. We suggested that the changes in the intron 1 of Vrn-B1c allele caused earlier ear emergence in the near-isogenic line and cultivars, carrying this allele. In this study we investigate the distribution of the Vrn-B1c allele in a wide set of spring wheat cultivars from Russia, Ukraine and adjacent regions. The analysis revealed that 40% of Russian and 53% of Ukranian spring wheat cultivars contain the Vrn-B1c allele. The high distribution of the Vrn-B1c allele can be explained by a frequent using of 'Saratovskaya 29' in the breeding process inside the studied area. From the other hand, the predominance of the Vrn-B1c allele among cultivars cultivated in West Siberia and Kazakhstan may be due to the selective advantage of this allele for the region where there is a high risk of early fall frosts

The role of chemokine genes in the formation of terminal stage of chronic renal failure

The data on the role of chemokine genes (+1931A/T CCL4, A/G CXCL11 (rs4512021), -403A/G CCL5, C/G CCL2 (rs2857657), -801G/A CXCL12) in the formation of terminal stage of chronic renal failure, in patients with chronic glomerulonephritis, is presented in the work. It was established, that the allele A CXCL11 (rs4512021) (OR = 1.65) was the marker for the development of terminal stage of chronic renal insufficiency, and the genotype GG CXCL11was a protective factor for the development of terminal stage of chronic renal failure (OR = 0.22

Long-term preservation of modern Russian potato cultivars in the VIR cryobank

Cryopreservation of shoot-tips (apexes) excised from in vitro plants is used for long-term preservation of potato cultivars. The most widely used method for creating potato cryo-collections is droplet-vitrification of shoot-tips which, together with its numerous modifications, is widely used in genebanks. A modified protocol of droplet vitrification method is used at VIR for cryopreservation of shoot tips from in vitro potato plants. This paper presents the results of cryopreservation of modern cultivars which were released by seven Russian breeding centers. In vitro clones used in the cryopreservation experiments were genetically identical to the cultivars’ nomenclatural standards and herbarium vouchers.The frequency of post-thaw regeneration in control experiments after short-term cryopreservation varied from 23.3 to 53.3%, depending on the genotype. Five out of 16 accessions (‘Varâg’, ‘Gusar’, ‘Evpatij’, ‘Solnečnyj’, ‘Tango’)* had low post-cryogenic regenerative capacity from 20 to 30%; the regeneration rate exceeded 30% in 11 accessions, and 8 cultivars (‘Grand’, ‘Zlatka’, ‘Lina’, ‘Safo’, ‘Siverskij’, ‘Signal’, ‘Utro’, ‘Ûna’) and ‘Аlyj Parus’ breeding clone had regeneration rate above 40%. The regeneration rate in the studied subset was genotype independent according to the ANOVA results (p=0.711). Viability and regeneration rate were significantly correlated (r=0.86). As a result of the experiments, explants of 14 modern cultivars and two breeding clones with the known post-thaw regeneration rate were successfully cryopreserved in the VIR cryobank. Four cultivars (‘Grand’, ‘Gusar’, ‘Signal’, ‘Utro’) were monitored for their regeneration capacity after the long-term (seven months) preservation in the VIR cryobank. On an average, these four cultivars demonstrated a post-thaw regeneration capacity of 41.8%. It can be concluded that the use of the modified method of droplet vitrification is relevant for increasing the VIR potato cryo-collection

Clinical and genetic research of chronic glomerulonephritis

The paper presents data on interaction of candidate genes (S311C PON2, (-6)A/G AGT, (-1166)A/CAGTR1, (-592)C/A IL-10, VNTR IL-1Ra, T113M IL-9, K198N EDN1, (+46)G/A ADRB2, G/A GNB3 (rs.2301339)) with oligogenic and continuous characters of chronic glomerulonephriti

Development and investigation of common wheat lines of winter cultivar Bezostaya 1 with combinations of dominant alleles of VRN-1 loci

VRN genes, determining wheat sensitivity to vernalization, are the main genetic system that defnes the duration of the entire growing period and the durations of the main organogenesis phases. To date, several alleles have been described for VRN-1 loci, and allele­specifc primers have been developed that allow rapid identifcation of allelic spectra in common wheat varieties and lines. The unequal influence of different alleles of VRN-1 loci on the duration of the growing period has also been shown; however, there is little information on the effect of the combination of different alleles on heading time. In developing genotypes having different alleles of dominant VRN genes on the base of the same genetic background, it is necessary to study the genetic effects of VRN genes on the duration of the growing season and the individual developmental phases, as well as on productivity. Most varieties presently grown in Russia carry the dominant alleles of two VRN-1 genes: Vrn-A1a and Vrn-B1a or Vrn-B1c; thus, the task was to create lines combining the dominant alleles of Vrn-A1a with Vrn-B1a and Vrn-B1c against the genetic background of the winter variety Bezostaya 1 (Bez1 Vrn-A1a/Vrn-B1a and Bez1 Vrn-A1a/Vrn-B1c). Homozygous plants were isolated in the F2 generation by using known allele­specifc primers for the Vrn-A1 and Vrn-B1 loci. The durations of the tillering–frst node period, which is the key stage determining growing duration, and the period from shoots to heading were signifcantly reduced in lines with a combination of two dominant alleles of VRN-1 loci compared to isogenic lines of Bezostaya 1 with the dominant alleles Vrn-B1a and Vrn-B1c. The duration of these developmental phases also decreased in the obtained lines as compared to the isogenic line containing the dominant Vrn-A1a allele, but the differences were not signifcant. No substantial differences were found in the duration of other growing phases in lines with two dominant alleles of the VRN-1 loci as compared to isogenic lines of Bezostaya 1

Химический состав льда и подлёдной воды Онежского озера (на примере Петрозаводской губы)

Data on the content of ions, nutrients and organic substance in snow on the ice as well as in the ice and water under ice in the Petrozavodsk Bay and Central part of Onega Lake (March 2017) as well as in the snow cover on the Petrozavodsk Bay shore (2008–2017) are presented. In areas of the Petrozavodsk Bay experiencing anthropogenic and natural impacts, chloride ions prevail among anions in crystallo-hydrates, while sulphate ions are prevalent at the exit from the Bay and in the central part of the lake (clean water). The water under ice has a bicarbonate-calcium composition. Among the inorganic forms of nitrogen compounds (NH4+, NO2, NO3) ammonium ions prevail in the ice(70%), while in snow and the water under ice the prevalent are nitrate ions and organic nitrogen. The content of nitrogen compounds and mineral and total phosphorus is increased in the upper layer of ice. Note, that chemical composition of ice cover is formed by both, a water under the ice and atmospheric precipitation. To determine intensity of involvement of dissolved substances to the ice in combination with ice-forming water, the coefficient of involvement Kv was used. As is shown by our studies, value of the involvement index Kv is individual for each chemical component, however a certain general regularity is observed. Thus, the not proportional relations between contents of ammonium and phosphate ions in ice and water under ice were noticed. The increased involvement indices of NH4+and РО43− into the ice from the water under ice seem to be due to the high rate of migration of these ions together with detachment of them from organic matter molecules.Представлены результаты исследований гидрокриогенных компонентов минеральных, биогенных и органических веществ в системе лёд – подлёдная вода – снег на акватории и на побережье Петрозаводской губы и Центрального плёса Онежского озера. Среди неорганических форм азотистых соединений во льду преобладают аммонийные ионы (~70%), а в снеге и подлёдной воде – нитрат-ионы и органический азот. В районах Петрозаводской губы, испытывающих антропогенное и природное воздействие, в кристаллогидратах среди анионов преобладают хлорид-ионы, а в чистых её районах и Центральной части озера – сульфат-ионы

Взаимодействие значимого взрослого с ребенком раннего возраста в России и Вьетнаме

The article discusses the role of child interaction with a significant adult (parent, kindergarten teacher, caregiver) in child’s neurocognitive development within socio-cultural contexts of Russia and Vietnam. The article presents the results of a pilot study that included focus group interviews with kindergarten specialists from Russia and Vietnam. The pilot study sample consisted of 74 participants (72 women, 2 men), aged 32 to 54 years (M = 43.04; SD = 6.61). Of these, Russian participants (10 cities) — 42 people (40 women and 2 men) aged 32 to 50 (M = 40.19; SD = 6.28) and Vietnamese participants (1 city) — 32 people (32 women) aged 38 to 54 years (M = 46.67; SD = 5.12). The interviews followed the questionnaire developed by the authors. It consisted of 21 open-ended questions grouped in 3 blocks: Block 1. What characteristics and skills should be developed during early childhood? Where and how should these be developed? Block 2. How are children under 3 years of age developed? Block 3. Who is involved in the development of a child under 3 years of age? A comparative analysis of the responses of the Russian and Vietnamese kindergarten specialists revealed no significant differences between the groups, which suggests similarities in educational and developmental strategies of young children in a kindergarten environment. © 2019 Moscow State University of Psychology& Education.The reported study was funded by RFBR and VASS, project number 19-513-92001

Genetic factors of renal survival in patents with chronic kidney disease

This paper presents the results of the study of associations of polymorphic loci of chemokines (+1931А/Т ССL4 (rs1719153), A/G CXCL11 (rs4512021), -403A/G CCL5 (rs2107538), C/G CCL2 (rs2857657), -801G/A CXCL12 (rs1801157)) with renal survival in patients with chronic glomerulonephritis. It was established that AA and CXCL11 AG genotypes (rs4512021) (p=0.05) are the marker of high creatinine level in patients with chronic glomerulonephriti

Химический состав гидрокриогенной системы озёр Мунозеро и Урозеро (Республика Карелия, Россия)

The article presents the results of researches on the content of ions, biogenic and organic substances in the system «snow on ice – ice – under the ice water» in two lakes – Munozero and Urozero (Russia, Republic of Karelia), conducted in February 2019. Since the beginning of the 1990s, the southern and south-western parts of the catchment and the water area of Lake Munozero have been undergone the anthropogenic impact by discharges of domestic waste waters and feed from the trout farm. Influence of human activities upon the Lake Urozero is negligible. Composition of its under-ice water is bicarbonate-calcium. Among the inorganic forms of nitrogen-containing compounds in snow, ice and the under-ice water, the nitrate ion prevails (85%). High concentrations of total phosphorus (up to 10 μg/l) and organic nitrogen (up to 0.19 mg/l) in the lower layers of ice in the system “ice-water” for the Lake Munozero are comparable with the content of them in the under-ice water. The ice cover of both lakes Munozero and Urozero is characterized by a low content of organic carbon (on average, 1.0 and 0.8 mg/l), while in the under-ice water its concentration is 4 and 2 times higher, respectively. To determine the intensity of the involvement of dissolved substances into the ice in combination with ice-forming water, the coefficient of involvement Kv was used. Studies have shown that among the cations in the ice of both lakes, potassium is more involved, while among the anions this is the sulfate ion. In Lake Munozero, undergone the anthropogenic effects, the concentration of chlorine ions in the ice changes from 0.2 to 0.5 mg/l (17 and 36%‑eq).На основе исследований содержания минеральных, органических и биогенных веществ в гидрокриогенной системе двух озёр Южной Карелии в феврале 2019 г. установлено, что в кристаллогидратах льда этих озёр среди катионов превалирует ион калия, а среди анионов – сульфат-ион. Сильное антропогенное воздействие на оз. Мунозеро вызвало увеличение концентрации ионов хлора в нижних слоях льда, содержания органического азота и общего фосфора, что стало сравнимо с их концентрациями в подлёдной воде