Спостереження як метод державного фінансового контролю за сплатою податків суб'єктами малого підприємництва

У статті проаналізовано особливості державного контролю за діяльністю суб’єктів малого підприємництва. Наведено авторське визначення методу спостереження в державному фінансовому контролі за сплатою податків та обґрунтовано доцільність його застосування в перспективі. (The features of state control over the activities of small businesses are analyzed. The author’s definition of the method of monitoring in the state financial control over tax payments is given, and the expedience for its use in the prospects is grounded.

Impact of biological agents on postsurgical complications in inflammatory bowel disease: A multicentre study of Geteccu

Background: The impact of biologics on the risk of postoperative complications (PC) in inflammatory bowel disease (IBD) is still an ongoing debate. This lack of evidence is more relevant for ustekinumab and vedolizumab. Aims: To evaluate the impact of biologics on the risk of PC. Methods: A retrospective study was performed in 37 centres. Patients treated with biologics within 12 weeks before surgery were considered “exposed”. The impact of the exposure on the risk of 30-day PC and the risk of infections was assessed by logistic regression and propensity score-matched analysis. Results: A total of 1535 surgeries were performed on 1370 patients. Of them, 711 surgeries were conducted in the exposed cohort (584 anti-TNF, 58 vedolizumab and 69 ustekinumab). In the multivariate analysis, male gender (OR: 1.5; 95% CI: 1.2–2.0), urgent surgery (OR: 1.6; 95% CI: 1.2–2.2), laparotomy approach (OR: 1.5; 95% CI: 1.1–1.9) and severe anaemia (OR: 1.8; 95% CI: 1.3–2.6) had higher risk of PC, while academic hospitals had significantly lower risk. Exposure to biologics (either anti-TNF, vedolizumab or ustekinumab) did not increase the risk of PC (OR: 1.2; 95% CI: 0.97–1.58), although it could be a risk factor for postoperative infections (OR 1.5; 95% CI: 1.03–2.27). Conclusions: Preoperative administration of biologics does not seem to be a risk factor for overall PC, although it may be so for postoperative infections

Cerebrovascular events and outcomes in hospitalized patients with COVID-19: The SVIN COVID-19 Multinational Registry

© 2020 World Stroke Organization.[Background]: Severe acute respiratory syndrome-coronavirus-2 (SARS-CoV-2) has been associated with a significant risk of thrombotic events in critically ill patients. [Aim]: To summarize the findings of a multinational observational cohort of patients with SARS-CoV-2 and cerebrovascular disease. [Methods]: Retrospective observational cohort of consecutive adults evaluated in the emergency department and/or admitted with coronavirus disease 2019 (COVID-19) across 31 hospitals in four countries (1 February 2020–16 June 2020). The primary outcome was the incidence rate of cerebrovascular events, inclusive of acute ischemic stroke, intracranial hemorrhages (ICH), and cortical vein and/or sinus thrombosis (CVST). [Results]: Of the 14,483 patients with laboratory-confirmed SARS-CoV-2, 172 were diagnosed with an acute cerebrovascular event (1.13% of cohort; 1130/100,000 patients, 95%CI 970–1320/100,000), 68/171 (40.5%) were female and 96/172 (55.8%) were between the ages 60 and 79 years. Of these, 156 had acute ischemic stroke (1.08%; 1080/100,000 95%CI 920–1260/100,000), 28 ICH (0.19%; 190/100,000 95%CI 130–280/100,000), and 3 with CVST (0.02%; 20/100,000, 95%CI 4–60/100,000). The in-hospital mortality rate for SARS-CoV-2-associated stroke was 38.1% and for ICH 58.3%. After adjusting for clustering by site and age, baseline stroke severity, and all predictors of in-hospital mortality found in univariate regression (p < 0.1: male sex, tobacco use, arrival by emergency medical services, lower platelet and lymphocyte counts, and intracranial occlusion), cryptogenic stroke mechanism (aOR 5.01, 95%CI 1.63–15.44, p < 0.01), older age (aOR 1.78, 95%CI 1.07–2.94, p ¼ 0.03), and lower lymphocyte count on admission (aOR 0.58, 95%CI 0.34–0.98, p ¼ 0.04) were the only independent predictors of mortality among patients with stroke and COVID-19. [Conclusions]: COVID-19 is associated with a small but significant risk of clinically relevant cerebrovascular events, particularly ischemic stroke. The mortality rate is high for COVID-19-associated cerebrovascular complications; therefore, aggressive monitoring and early intervention should be pursued to mitigate poor outcomes

The CARMENES search for exoplanets around M dwarfs

Context. The CARMENES instrument, installed at the 3.5 m telescope of the Calar Alto Observatory in Almería, Spain, was conceived to deliver high-accuracy radial velocity (RV) measurements with long-term stability to search for temperate rocky planets around a sample of nearby cool stars. Moreover, the broad wavelength coverage was designed to provide a range of stellar activity indicators to assess the nature of potential RV signals and to provide valuable spectral information to help characterise the stellar targets. Aims: We describe the CARMENES guaranteed time observations (GTO), spanning from 2016 to 2020, during which 19 633 spectra for a sample of 362 targets were collected. We present the CARMENES Data Release 1 (DR1), which makes public all observations obtained during the GTO of the CARMENES survey. Methods: The CARMENES survey target selection was aimed at minimising biases, and about 70% of all known M dwarfs within 10 pc and accessible from Calar Alto were included. The data were pipeline-processed, and high-level data products, including 18 642 precise RVs for 345 targets, were derived. Time series data of spectroscopic activity indicators were also obtained. Results: We discuss the characteristics of the CARMENES data, the statistical properties of the stellar sample, and the spectroscopic measurements. We show examples of the use of CARMENES data and provide a contextual view of the exoplanet population revealed by the survey, including 33 new planets, 17 re-analysed planets, and 26 confirmed planets from transiting candidate follow-up. A subsample of 238 targets was used to derive updated planet occurrence rates, yielding an overall average of 1.44 ± 0.20 planets with 1 M⊕ &lt; Mpl sin i &lt; 1000 M⊕ and 1 day &lt; Porb &lt; 1000 days per star, and indicating that nearly every M dwarf hosts at least one planet. All the DR1 raw data, pipeline-processed data, and high-level data products are publicly available online. Conclusions: CARMENES data have proven very useful for identifying and measuring planetary companions. They are also suitable for a variety of additional applications, such as the determination of stellar fundamental and atmospheric properties, the characterisation of stellar activity, and the study of exoplanet atmospheres

The CARMENES search for exoplanets around M dwarfs. Two temperate Earth-mass planet candidates around Teegarden’s Star

Context.Teegarden’s Star is the brightest and one of the nearest ultra-cool dwarfs in the solar neighbourhood. For its late spectral type (M7.0 V),the star shows relatively little activity and is a prime target for near-infrared radial velocity surveys such as CARMENES.Aims.As part of the CARMENES search for exoplanets around M dwarfs, we obtained more than 200 radial-velocity measurements of Teegarden’sStar and analysed them for planetary signals.Methods.We find periodic variability in the radial velocities of Teegarden’s Star. We also studied photometric measurements to rule out stellarbrightness variations mimicking planetary signals.Results.We find evidence for two planet candidates, each with 1.1M⊕minimum mass, orbiting at periods of 4.91 and 11.4 d, respectively. Noevidence for planetary transits could be found in archival and follow-up photometry. Small photometric variability is suggestive of slow rotationand old age.Conclusions.The two planets are among the lowest-mass planets discovered so far, and they are the first Earth-mass planets around an ultra-cooldwarf for which the masses have been determined using radial velocities.We thank the referee Rodrigo Díaz for a careful review andhelpful comments. M.Z. acknowledges support from the Deutsche Forschungs-gemeinschaft under DFG RE 1664/12-1 and Research Unit FOR2544 “BluePlanets around Red Stars”, project no. RE 1664/14-1. CARMENES isan instrument for the Centro Astronómico Hispano-Alemán de Calar Alto(CAHA, Almería, Spain). CARMENES is funded by the German Max-Planck-Gesellschaft (MPG), the Spanish Consejo Superior de InvestigacionesCientíficas (CSIC), the European Union through FEDER/ERF FICTS-2011-02 funds, and the members of the CARMENES Consortium (Max-Planck-Institut für Astronomie, Instituto de Astrofísica de Andalucía, LandessternwarteKönigstuhl, Institut de Ciències de l’Espai, Institut für Astrophysik Göttingen,Universidad Complutense de Madrid, Thüringer Landessternwarte Tautenburg,Instituto de Astrofísica de Canarias, Hamburger Sternwarte, Centro de Astro-biología and Centro Astronómico Hispano-Alemán), with additional contribu-tions by the Spanish Ministry of Economy, the German Science Foundationthrough the Major Research Instrumentation Programme and DFG ResearchUnit FOR2544 “Blue Planets around Red Stars”, the Klaus Tschira Stiftung, thestates of Baden-Württemberg and Niedersachsen, and by the Junta de Andalucía.Based on data from the CARMENES data archive at CAB (INTA-CSIC). Thisarticle is based on observations made with the MuSCAT2 instrument, devel-oped by ABC, at Telescopio Carlos Sánchez operated on the island of Tener-ife by the IAC in the Spanish Observatorio del Teide. Data were partly col-lected with the 150-cm and 90-cm telescopes at the Sierra Nevada Observa-tory (SNO) operated by the Instituto de Astrofísica de Andalucía (IAA-CSIC).Data were partly obtained with the MONET/South telescope of the MOnitoringNEtwork of Telescopes, funded by the Alfried Krupp von Bohlen und HalbachFoundation, Essen, and operated by the Georg-August-Universität Göttingen,the McDonald Observatory of the University of Texas at Austin, and the SouthAfrican Astronomical Observatory. We acknowledge financial support from theSpanish Agencia Estatal de Investigación of the Ministerio de Ciencia, Inno-vación y Universidades and the European FEDER/ERF funds through projectsAYA2015-69350-C3-2-P, AYA2016-79425-C3-1/2/3-P, AYA2018-84089, BES-2017-080769, BES-2017-082610, ESP2015-65712-C5-5-R, ESP2016-80435-C2-1/2-R, ESP2017-87143-R, ESP2017-87676-2-2, ESP2017-87676-C5-1/2/5-R, FPU15/01476, RYC-2012-09913, the Centre of Excellence ”Severo Ochoa”and ”María de Maeztu” awards to the Instituto de Astrofísica de Canarias (SEV-2015-0548), Instituto de Astrofísica de Andalucía (SEV-2017-0709), and Cen-tro de Astrobiología (MDM-2017-0737), the Generalitat de Catalunya throughCERCA programme”, the Deutsches Zentrum für Luft- und Raumfahrt throughgrants 50OW0204 and 50OO1501, the European Research Council through grant694513, the Italian Ministero dell’instruzione, dell’università de della ricerca andUniversità degli Studi di Roma Tor Vergata through FFABR 2017 and “Mis-sion: Sustainability 2016”, the UK Science and Technology Facilities Council through grant ST/P000592/1, the Israel Science Foundation through grant848/16, the Chilean CONICYT-FONDECYT through grant 3180405, the Mexi-can CONACYT through grant CVU 448248, the JSPS KAKENHI through grantsJP18H01265 and 18H05439, and the JST PRESTO through grant JPMJPR1775

Rapid contraction of giant planets orbiting the 20-million-year-old star V1298 Tau

Current theories of planetary evolution predict that infant giant planets have large radii and very low densities before they slowly contract to reach their final size after about several hundred million years1,2. These theoretical expectations remain untested so far as the detection and characterization of very young planets is extremely challenging due to the intense stellar activity of their host stars3,4. Only the recent discoveries of young planetary transiting systems allow initial constraints to be placed on evolutionary models5,6,7. With an estimated age of 20 million years, V1298 Tau is one of the youngest solar-type stars known to host transiting planets; it harbours a system composed of four planets, two Neptune-sized, one Saturn-sized and one Jupiter-sized8,9. Here we report a multi-instrument radial velocity campaign of V1298 Tau, which allowed us to determine the masses of two of the planets in the system. We find that the two outermost giant planets, V1298 Tau b and e (0.64 ± 0.19 and 1.16 ± 0.30 Jupiter masses, respectively), seem to contradict our knowledge of early-stages planetary evolution. According to models, they should reach their mass–radius combination only hundreds of millions of years after formation. This result suggests that giant planets can contract much more quickly than usually assumed. © 2021, The Author(s), under exclusive licence to Springer Nature Limited.A.S.M. acknowledges financial support from the Spanish Ministry of Science and Innovation (MICINN) under the 2019 Juan de la Cierva Programme. J.I.G.H. acknowledges financial support from the Spanish MICINN under the 2013 Ramón y Cajal programme RYC-2013-14875. A.S.M., J.I.G.H., R.R., B.T.-P., N.L., M.R.Z.O., E.G.-A., J.A.C., P.J.A. and I.R. acknowledge financial support from the Spanish Ministry of Science and Innovation through projects AYA2017-86389-P, PID2019-109522GB-C53, PID2019-109522GB-C51, AYA2016-79425-C3-3-P, PID2019-109522GB-C52 and PGC2018-098153-B-C33. M.D. acknowledges financial support from the FP7-SPACE Project ETAEARTH (GA no. 313014). A.M., D.L., G.M., A.S. and S.D. acknowledge partial contribution from the agreement ASI-INAF no. 2018-16-HH.0. S.B., D.L., G.M. and D.T. acknowledge partial contribution from the agreement ASI-INAF no. 2021-5-HH.0. P.J.A. acknowledges financial support from the project SEV-2017-0709. S.D., V.D., S.B. and D.T. acknowledge support from the PRIN-INAF 2019 ‘Planetary systems at young ages’ (PLATEA). D.S.A. thanks the Leverhulme Trust for financial support. I.R. acknowledges the support of the Generalitat de Catalunya/CERCA programme. E.G.-A acknowledges support from the Spanish State Research Agency (AEI) project no. MDM-2017-0737 Unidad de Excelencia ‘María de Maeztu’ Centro de Astrobiología (CAB, CSIC/INTA). D.T. acknowledges the support of the Italian National Institute of Astrophysics (INAF) through the INAF Main Stream project ‘Ariel and the astrochemical link between circumstellar discs and planets’ (CUP: C54I19000700005). E.E.-B. acknowledges financial support from the European Union and the State Agency of Investigation of the Spanish Ministry of Science and Innovation (MICINN) under grant PRE2020-093107 of the Pre-Doc Program for the Training of Doctors (FPI-SO) through FEDER, FSE and FDCAN funds. This work is based on observations made with the Italian Telescopio Nazionale Galileo (TNG) operated by the Fundación Galileo Galilei (FGG) of the Istituto Nazionale di Astrofisica (INAF) at the Observatorio del Roque de los Muchachos (La Palma, Canary Islands, Spain). CARMENES is an instrument at the Centro Astronómico Hispano-Alemán (CAHA) at Calar Alto (Almería, Spain), operated jointly by the Junta de Andalucía and the Instituto de Astrofísica de Andalucía (CSIC). This work is based on data obtained with the STELLA robotic telescopes in Tenerife, an AIP facility jointly operated by AIP and IAC. This work makes use of observations from the LCOGT network.Peer reviewe

Rapid contraction of giant planets orbiting the 20-million-year-old star V1298 Tau

peer reviewedCurrent theories of planetary evolution predict that infant giant planets have large radii and very low densities before they slowly contract to reach their final size after about several hundred million years1,2. These theoretical expectations remain untested so far as the detection and characterization of very young planets is extremely challenging due to the intense stellar activity of their host stars3,4. Only the recent discoveries of young planetary transiting systems allow initial constraints to be placed on evolutionary models5–7. With an estimated age of 20 million years, V1298 Tau is one of the youngest solar-type stars known to host transiting planets; it harbours a system composed of four planets, two Neptune-sized, one Saturn-sized and one Jupiter-sized8,9. Here we report a multi-instrument radial velocity campaign of V1298 Tau, which allowed us to determine the masses of two of the planets in the system. We find that the two outermost giant planets, V1298 Tau b and e (0.64 ± 0.19 and 1.16 ± 0.30 Jupiter masses, respectively), seem to contradict our knowledge of early-stages planetary evolution. According to models, they should reach their mass–radius combination only hundreds of millions of years after formation. This result suggests that giant planets can contract much more quickly than usually assumed. © 2021, The Author(s), under exclusive licence to Springer Nature Limited

Clonal chromosomal mosaicism and loss of chromosome Y in elderly men increase vulnerability for SARS-CoV-2

The pandemic caused by severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2, COVID-19) had an estimated overall case fatality ratio of 1.38% (pre-vaccination), being 53% higher in males and increasing exponentially with age. Among 9578 individuals diagnosed with COVID-19 in the SCOURGE study, we found 133 cases (1.42%) with detectable clonal mosaicism for chromosome alterations (mCA) and 226 males (5.08%) with acquired loss of chromosome Y (LOY). Individuals with clonal mosaic events (mCA and/or LOY) showed a 54% increase in the risk of COVID-19 lethality. LOY is associated with transcriptomic biomarkers of immune dysfunction, pro-coagulation activity and cardiovascular risk. Interferon-induced genes involved in the initial immune response to SARS-CoV-2 are also down-regulated in LOY. Thus, mCA and LOY underlie at least part of the sex-biased severity and mortality of COVID-19 in aging patients. Given its potential therapeutic and prognostic relevance, evaluation of clonal mosaicism should be implemented as biomarker of COVID-19 severity in elderly people. Among 9578 individuals diagnosed with COVID-19 in the SCOURGE study, individuals with clonal mosaic events (clonal mosaicism for chromosome alterations and/or loss of chromosome Y) showed an increased risk of COVID-19 lethality

Impact of COVID-19 infection on the outcome of patients with ischemic stroke

BACKGROUND AND PURPOSE: We evaluated whether stroke severity, functional outcome, and mortality are different in patients with ischemic stroke with or without coronavirus disease 2019 (COVID-19) infection. METHODS: A prospective, observational, multicentre cohort study in Catalonia, Spain. Recruitment was consecutive from mid-March to mid-May 2020. Patients had an acute ischemic stroke within 48 hours and a previous modified Rankin Scale (mRS) score of 0 to 3. We collected demographic data, vascular risk factors, prior mRS score, National Institutes of Health Stroke Scale score, rate of reperfusion therapies, logistics, and metrics. Primary end point was functional outcome at 3 months. Favourable outcome was defined depending on the previous mRS score. Secondary outcome was mortality at 3 months. We performed mRS shift and multivariable analyses. RESULTS: We evaluated 701 patients (mean age 72.3±13.3 years, 60.5% men) and 91 (13%) had COVID-19 infection. Median baseline National Institutes of Health Stroke Scale score was higher in patients with COVID-19 compared with patients without COVID-19 (8 [3–18] versus 6 [2–14], P=0.049). Proportion of patients with a favourable functional outcome was 33.7% in the COVID-19 and 47% in the non-COVID-19 group. However, after a multivariable logistic regression analysis, COVID-19 infection did not increase the probability of unfavourable functional outcome. Mortality rate was 39.3% among patients with COVID-19 and 16.1% in the non-COVID-19 group. In the multivariable logistic regression analysis, COVID-19 infection was a risk factor for mortality (hazard ratio, 3.14 [95% CI, 2.10–4.71]; P<0.001). CONCLUSIONS: Patients with ischemic stroke and COVID-19 infection have more severe strokes and a higher mortality than patients with stroke without COVID-19 infection. However, functional outcome is comparable in both groups

TOI-1201 b : A mini-Neptune transiting a bright and moderately young M dwarf

We present the discovery of a transiting mini-Neptune around TOI-1201, a relatively bright and moderately young early M dwarf (J ≈ 9.5 mag, ~600–800 Myr) in an equal-mass ~8 arcsecond-wide binary system, using data from the Transiting Exoplanet Survey Satellite, along with follow-up transit observations. With an orbital period of 2.49 d, TOI-1201 b is a warm mini-Neptune with a radius of Rb = 2.415 ± 0.090 R⊕. This signal is also present in the precise radial velocity measurements from CARMENES, confirming the existence of the planet and providing a planetary mass of Mb = 6.28 ± 0.88 M⊕ and, thus, an estimated bulk density of 2.45−0.42+0.48 g cm−3. The spectroscopic observations additionally show evidence of a signal with a period of 19 d and a long periodic variation of undetermined origin. In combination with ground-based photometric monitoring from WASP-South and ASAS-SN, we attribute the 19 d signal to the stellar rotation period (Prot = 19–23 d), although we cannot rule out that the variation seen in photometry belongs to the visually close binary companion. We calculate precise stellar parameters for both TOI-1201 and its companion. The transiting planet is anexcellent target for atmosphere characterization (the transmission spectroscopy metric is 97−16+21) with the upcoming James Webb Space Telescope. It is also feasible to measure its spin-orbit alignment via the Rossiter-McLaughlin effect using current state-of-the-art spectrographs with submeter per second radial velocity precision