ШЛЯХИ ВДОСКОНАЛЕННЯ МЕХАНІЗМУ ОПОДАТКУВАННЯ ПРИБУТКУ ПІДПРИЄМСТВ В УКРАЇНІ

this article describes the main disadvantages and ways of improvement of corporate income taxation mechanism inUkraine. There is examined influence of income tax rate and exemptions on revenues to the state budget. It is analyzed the dynamics of budget losses due to preferential enterprise income tax and observed performance of planned receipts of income tax to consolidated budget of Ukraine. Conclusions are drawn about introducing a system of differential rates of income tax, reviewing the list of tax incentives and using the accelerated depreciation method that reduces the tax base. All recommendations are based on the analysis of the experience and in comparison with foreign countries.в данной статье рассматриваются главные недостатки и пути усовершенствования механизма налогообложения прибыли в Украине. Рассмотрено влияние ставки налогообложения прибыли и льгот по налогу на прибыль на поступления до бюджета страны. Данные рекомендации  предложены на основании анализа опыта зарубежных стран.в даній статті розглядаються головні недоліки та шляхи вдосконалення механізму оподаткування прибутку підприємств в Україні. Розглянуто вплив ставки податку на прибуток та пільг з податку на прибуток на надходження до бюджету країни. Дані рекомендації запропоновані на основі аналізу зарубіжного досвіду.

DEVELOPMENT OF SPATIAL ANALYSIS TECHNIQUES FOR IDENTIFICATION OF "RISK AREAS" IN CASE OF EXTERNAL THREATS REALIZATION AS REGARDS SANITARY AND EPIDEMIOLOGICAL WELLFARE

Objective of the study was to develop the methodology for identification of administratively independent areas under potential risk of “external” epidemiological threat realization, by the example of cholera.Materials and methods. Analysis was conducted using free software package with open source code (QGIS 2.8 and GRASS GIS 7.0) on the basis of the data received from Rosgranitsa and the Federal State Statistics Service. The construction of risk cartogram was performed on the base of Euclidean distance and estimation of nuclear density.Results and conclusions. In accordance with the obtained results, the GIS containing information about the checkpoints on the Russian border, settlements, roads and railway lines was worked out. The method of identification of risk areas due to importation of infectious diseases based on the cholera model has been developed, and the total area of such territories was less than 1 % of the total area of the country. It was found that in some cases the risk area is located at a certain distance from the checkpoint, but the existence of checkpoint does not lead to the formation of risk areas. The developed GIS is available on the geo-information portal of FGHI Rostov-on-Don Research Anti-Plague Institute of Rospotrebnadzor

Impact of Cultivating Environment on the Terms of Persistence and Certain Properties of Cholera Vibrios

Objective of the study is to investigate the impact of cultivating temperature and medium on the terms of persistence, ctx gene retention, and enzymatic activity of V. cholerae O1 with various toxigenicity.Materials and methods. Utilized were the strains of V. cholerae El Tor: P-5879, P-19613, and also the strain P-19787.Results and conclusions. In the process of studying cholera vibrios El Tor with different genetic characteristics it was determined that the longest terms of persistence (19 days) on mineral substrates at 5 ºC were observed for toxigenic strains, while for non-toxigenic ones it made less than 17 days. At the same time cholera vibrios can persist continuously and even reproduce on mineral substrates under the conditions of subnormal lowered temperatures (not less than 10 °C). Toxigenic strains of Vibrio cholerae, irrespectively of cultivating medium and temperature, retained ctx gene in their genome and maintained enzymatic activity throughout the experiment. Such long-term persistence of cholera vibrios at low temperatures on mineral substrates may be regarded as possibility of preservation of V. cholerae toxigenic strains in case of import by the infected persons or vibrio-carriers

СРАВНЕНИЕ ЭФФЕКТИВНОСТИ ХИМИОТЕРАПИИ И АЛЛОГЕННОЙ ТРАНСПЛАНТАЦИИ ГЕМОПОЭТИЧЕСКИХ СТВОЛОВЫХ КЛЕТОК ПРИ ОСТРОМ МИЕЛОБЛАСТНОМ ЛЕЙКОЗЕ В ПЕРВОЙ РЕМИССИИ У ВЗРОСЛЫХ

The aim of the study was to compare the efficacy of allogeneic hematopoietic stem cell transplantation (alloHSCT) and chemotherapy (CT) of acute myeloid leukemia (AML) in first remission (CR1), to identify factors influencing the results. We compare the efficacy alloHSCT in CR1 (n = 70) and CT (n = 52). Patients were stratified by age, the level of leucocytes, the origin of AML, cytogenetic risk group and response to induction CT. Five-years overall and disease-free survival (OS and DFS) were higher in the group alloHSCT (67 and 65 % vs 46 and 30 % (p = 0.02 and p = 0.001)). Benefits of DFS after alloHSCT was in standard and high-risk cytogenetic groups (78 % versus 29 % (p = 0.001), and 34 % vs 17 % (p = 0.007)). The risk of relapse (RR) was 24 % in patients after alloHSCT vs. 57 % for CT (p = 0.003). Comparing the RR after alloHSCT and CT depending on the cytogenetic risk groups: standard (HR0.2(CI95 %0.07 - 0.56) p = 0.002), and high (HR0.27(CI95 %0.08-0.86) p = 0.03). Additional factors affect the RR were the origin of AML (de novo) (HR0.47 (CI95 %0.3-0.74) p = 0.001), the hyperleukocytosis (HR1.91 (CI95 %1.09 - 3.32) p = 0.02), and no remission after the first course CT (HR3.32(CI95 %1.57-7.0) p = 0.002). The efficacy of alloHSCT compared with CT is higher both in standard and high-risk cytogenetic group.Цель - сравнить эффективность аллогенной трансплантации гемопоэтических стволовых клеток (аллоТГСК) и химиотерапии (ХТ) при остром миелобластном лейкозе (ОМЛ) в первой ремиссии и выявить факторы, влияющие на результаты лечения. Сравнивалась эффективность в первой ремиссии ОМЛ алло ТГСК (n = 70) и ХТ (n = 52). Пациенты были разделены по возрасту, уровню лейкоцитов, происхождению ОМЛ, цитогенетическим группам риска и ответу на индукционную ХТ. Пятилетняя общая и бессобытийная выживаемость (ОВ и БСВ) были выше в группе аллоТГСК (67 и 65 % против 46 и 30 % (р = 0,02 и р = 0,001)). При анализе БСВ от цитогенетических групп риска выявлены преимущества аллоТГСК в стандартной и высокой группах риска (78 % против 29 % (р = 0,001) и 34 % против 17 % (р = 0,007)). Совокупный риск рецидива (РР) составил 24 % у пациентов после аллоТГСК против 57 % при ХТ (р = 0,003). При сравнении РР после аллоТГСК и ХТ от цитогенетических групп риска: стандартная (HR,0,2(CI95 %0,07-0,56) p = 0,002) и высокая (HR,0,27(CI95 %0,08-0,86) p = 0,03). Дополнительными факторами, оказывающими влияние на РР, были: происхождение ОМЛ (de novo) (HR,0,47(CI95 %0,3-0,74) p = 0,001), гиперлейкоцитоз в дебюте заболевания (HR,1,91(CI95 %1,09-3,32) p = 0,02) и отсутствие ремиссии после одного курса индукции (HR,3,32(CI95 %1,57 - 7,0) p = 0,002). Эффективность алло ТГСК по сравнению с ХТ выше при стандартной и высокой цитогенетических группах риска

11H-Indeno[1,2-b]quinoxalin-11-one 2-(4-ethylbenzylidene)hydrazone

11H-Indeno[1,2-b]quinoxaline derivatives present an important type of nitrogen-containing heterocyclic compound that are useful intermediate products in organic synthesis and have potential pharmaceutical applications. A new 11H-indeno[1,2-b]quinoxalin-11-one-2-(4-ethylbenzylidene)hydrazone (compound 3) was synthesized. Compound 3 is the first example of an azine derivative based on the 11H-indeno[1,2-b]quinoxaline system. The Z,E-isomerism of compound 3 was investigated by DFT calculations. Bioavailability was evaluated in silico using ADME predictions. According to the ADME results, compound 3 is potentially highly bioavailable and has potential to be used for the treatment of neuroinflammation and ischemia–reperfusion injury

11<i>H</i>-Indeno[1,2-<i>b</i>]quinoxalin-11-one 2-(4-ethylbenzylidene)hydrazone

11H-Indeno[1,2-b]quinoxaline derivatives present an important type of nitrogen-containing heterocyclic compound that are useful intermediate products in organic synthesis and have potential pharmaceutical applications. A new 11H-indeno[1,2-b]quinoxalin-11-one-2-(4-ethylbenzylidene)hydrazone (compound 3) was synthesized. Compound 3 is the first example of an azine derivative based on the 11H-indeno[1,2-b]quinoxaline system. The Z,E-isomerism of compound 3 was investigated by DFT calculations. Bioavailability was evaluated in silico using ADME predictions. According to the ADME results, compound 3 is potentially highly bioavailable and has potential to be used for the treatment of neuroinflammation and ischemia–reperfusion injury

Strengthening the development of Russian regions based on human management, intellectual and innovative potential

A key source of economic growth at present is the development of regions of Russia. In this regard, in the regions, there is a need to strengthen and develop human, intellectual and innovative potential. The material factors of production, labour, patents, licenses, know-how, model programs, finding growing application in all spheres of society and its subjects are the basic forms of materialization of intellectual potential. The problem of strengthening the development of regions based on the management of human, innovative and intellectual potential is currently not sufficiently considered by economists. The need for management of human, innovative and intellectual potential at the present stage is due to three main factors: the state of the economy of regions of Russia, the shortcomings of the market mechanism of self-regulation, innovation, and General economic goals of socio-economic development of regions of Russia. The presence in the Russian regions significant potential in combination with high-tech industries can be a Foundation for implementing large-scale growth of innovative activity of the country. Innovations affect the development of the productive forces, they contribute to increased welfare in the region, improving the quality of life, level of education, thereby increasing the innovative potential of the region. Innovative opportunities in our view, are an important component of the integration potential. They represent opportunities and strategies, the implementation of which allows to ensure the planned and progressive development through a purposeful transformation of the innovations in innovation. In turn, innovative capabilities depend on the available regional resources. In our opinion, the development of theoretical provisions and recommendations for the management and use of human, intellectual and innovative potential of the region can help the user to correctly Orient in the current situation and to develop a set of measures for stable and steady development of regions of Russia

ШЛЯХИ ВДОСКОНАЛЕННЯ МЕХАНІЗМУ ОПОДАТКУВАННЯ ПРИБУТКУ ПІДПРИЄМСТВ В УКРАЇНІ

this article describes the main disadvantages and ways of improvement of corporate income taxation mechanism inUkraine. There is examined influence of income tax rate and exemptions on revenues to the state budget. It is analyzed the dynamics of budget losses due to preferential enterprise income tax and observed performance of planned receipts of income tax to consolidated budget of Ukraine. Conclusions are drawn about introducing a system of differential rates of income tax, reviewing the list of tax incentives and using the accelerated depreciation method that reduces the tax base. All recommendations are based on the analysis of the experience and in comparison with foreign countries.в данной статье рассматриваются главные недостатки и пути усовершенствования механизма налогообложения прибыли в Украине. Рассмотрено влияние ставки налогообложения прибыли и льгот по налогу на прибыль на поступления до бюджета страны. Данные рекомендации  предложены на основании анализа опыта зарубежных стран.в даній статті розглядаються головні недоліки та шляхи вдосконалення механізму оподаткування прибутку підприємств в Україні. Розглянуто вплив ставки податку на прибуток та пільг з податку на прибуток на надходження до бюджету країни. Дані рекомендації запропоновані на основі аналізу зарубіжного досвіду.

THE EFFICACY OF HIGH-DOSE CONSOLIDATION AND AUTOLOGOUS BONE MARROW TRANSPLANTATION IN FIRST REMISSION OF ACUTE MYELOID LEUKEMIA

Introduction. The question of the most adequate treatment strategy of AML in cases when it is impossible to perform allogeneic HSCT because of any reason still remains open.The aim of this study was to assess the long-term survival of patients with AML who received chemotherapy (CT) or autologous HSCT as consolidation in the first remission of the disease. It was included 135 patients aged 18 to 67 years, with a verified diagnosis of AML (except FAB M3) in the study. Of these, 100 patients received only CT, 35 patients received consolidation with autologous bone marrow transplantation. Patients who achieved remission after completion of induction CT courses received one of three treatment options as consolidation: 1) chemotherapy of standard-intensity (sCT), 2) high-dose chemotherapy (HDCT), 3) autologous HSCT (autoHSCT) conducted after 1–2 courses of high-dose CT. Adverse prognostic factors were identified as: age over 40 years, hyperleucocytosis more than 50,0 × 10 9/L and unfavorable cytogenetic and molecular-biological risk group.Materials and methods. Depending on the number of prognostic factors at the onset of disease relapse-free survival (RFS) was 47 % in their absence, 45 % in the presence of 1 factor, in the presence of 2 factors – 14 % (p = 0,000), regardless of the variant of consolidation therapy (sCT, HDCT, autoHSCT). A high level of white blood cells adversely affects OS (38 % vs. 22 %) and increases the frequency of relapse (52 % vs. 69 %) when performing only CT (sCT and HDCT). At initial white blood cells level more than 50,0 × 10 9/L the 5-year OS was 60 % when performing both autoHSCT and HDCT. Performance of autoHSCT at failure to achieve remission after the 1st induction course CT is associated with the best 2-year OS (62 % vs. 35 %, p = 0,05), EFS (50 % vs. 22 %, p = 0,05) and RFS (50 % vs. 37 %, p = 0,05) in comparison with HDCT and sCT. In favorable cytogenetic risk group 5-year RFS was 80 % when performing autoHSCT and 67 % when performing HDCT; the 5-year OS was 80 % regardless of consolidation therapy option.Conclusion. AutoHSCT is the preferred consolidation option in favorable risk group patients, and after failure to achieve remission after the 1st CT course