The impact ofconsolidated group of taxpayers (KGN) for income tax profits to the budget of the Russian federation

В современной налоговой системе налог на прибыль организаций занимает одно из важнейших мест и является основным источником доходов бюджета государства, а также выполняет функцию финансового инструмента, перераспределяющего национальный доход

Исследование источника электропитания на базе трехфазного инвертора

Система электропитания состоит из газо-генератора (источник сети 380В, 50Гц), выпрямителя, аккумуляторной батареи (с постоянным напряжением 48В), трехфазного инвертора и нагрузки. Исследование провести с реализацией замкнутой системы управления с обратной связью. В качестве базовой схемы выбрать трехфазный мостовой инвертор напряжения. Использовать для управления силовыми ключами широтно-импульсную модуляцию.The power supply system consists of a gas generator (380V, 50Hz), a rectifier, a battery (with a DC voltage of 48V), a three-phase inverter and a load. Investigate the implementation of a closed-loop control system with feedback. As a basic circuit, choose a three-phase bridge voltage inverter. Use the pulse width modulation to control the power switches

Milestone – a selective herbicide for the control of important grasses and broadleaved weeds in winter oilseed rape

MilestoneTM herbicide contains the active substance propyzamide (500 g/L) and aminopyralid (5.3 g a.e./L) and is formulated as a suspension concentrate (SC). Registration for Milestone for the use in winter oilseed rape was granted in Germany in July 2014.The active substance propyzamide is well known from the product KerbTM FLO (containing 500 g/L propyzamide, suspension concentrate, SC) which is widely used in winter oilseed rape (WITTROCK et al., 2008). Aminopyralid is formulated in the commercial product Runway (clopyralid + picloram + aminopyralid). Milestone is applied with a use rate of 1.5 L/ha as a post-emergence herbicide from growth stage BBCH 14 of the crop at the beginning of November until February. Kerb FLO is applied with a use rate of 1.875 L/ha at the same timing.The efficacy of Milestone and Kerb FLO was tested in randomised and replicated plot trials in Germany, France and the United Kingdom. Milestone and Kerb FLO showed comparable and very high control levels against monocotyledonous species such as Alopecurus myosuroides, Apera spica-venti, Bromus species and volunteer cereals. Milestone shows a broader spectrum of activity vs. Kerb FLO against dicotyledonous weeds such as Matricaria chamomilla, Papaver rhoeas and Centaurea cyanus. The use of Milestone in dense crops (as the situation was in autumn 2014 for many areas in Germany) shows very high efficacy levels as well. The comparison of various application timings between end of October until beginning of December confirms the application date early November for best results.Milestone controls herbicide-resistant weed populations and can be considered an important part of a resistance management program not only in winter oilseed rape but as a component of an integrated weed management strategy in cropping systems. Milestone – ein selektives Herbizid zur Bekämpfung wichtiger Ungräser und Unkräuter in WinterrapsMilestoneTM enthält die beiden herbiziden Wirkstoffe Propyzamid (500 g/l) und Aminopyralid (5,3 g a.e./l) und ist als Suspensionskonzentrat (SC) formuliert. Die Zulassung in Deutschland für die Anwendung von Milestone in Winterraps wurde im Juli 2014 erteilt. Der Wirkstoff Propyzamid ist aus dem Produkt Kerb FLOTM1 (400 g/l Propyzamid, Suspensionskonzentrat, SC) im Winterraps bekannt (WITTROCK et al., 2008). Aminopyralid ist in dem Produkt Runway (Clopyralid + Picloram + Aminopyralid) enthalten.Mit einer Aufwandmenge von 1,5 l/ha erfolgt die Anwendung von Milestone im Nachauflauf in Winterraps ab Entwicklungsstadium BBCH 14 der Kultur von Anfang November bis Februar. Kerb FLO wird mit 1,875 l/ha ebenfalls zu diesem Termin eingesetzt.Die Wirkung von Milestone und Kerb FLO wurde in Parzellenversuchen in Deutschland, Frankreich und Großbritannien geprüft. Milestone und Kerb FLO zeigten in den Versuchen vergleichbare und sehr gute Wirkungsgrade gegen monokotyle Arten wie Alopecurus myosuroides, Apera spica-venti, Bromus-Arten oder Ausfallgetreide. Im Vergleich zu Kerb FLO weist Milestone jedoch ein wesentlich breiteres Wirkungsspektrum gegen dikotyle Unkräuter wie etwa Kamille-Arten, Klatschmohn oder Kornblume auf. Auch eine Anwendung des Produktes in überwachsenen Rapsbeständen (wie im Herbst 2014 häufig zu beobachten) zeigt sehr hohe und sichere Wirkungsgrade. Ein Vergleich unterschiedlicher Applikationstermine zwischen Ende Oktober und Anfang Dezember bestätigt den optimalen Anwendungstermin Anfang November. Milestone erfasst auch resistente Unkrautpopulationen auf Problemstandorten und ist damit ein wichtiger Baustein für ein erfolgreiches Anti-Resistenzmanagement, nicht nur im Raps, sondern im Rahmen der gesamten ackerbaulichen Fruchtfolge

О механизме перехода современного образования в профессиональную деятельность

Глубина и масштабы модернизации системы образования зависят от ответа на следующие вопросы: Каков механизм перехода от образовательной деятельности к практической? Всегда ли этот механизм был одинаков и какова его форма, адекватная вызовам наших дней? Рассматриваются основные институциональные способы, обеспечивающие адекватность содержания образования специфике практической реализации полученных компетенций

Expression and regulation of CCL18 in synovial fluid neutrophils of patients with rheumatoid arthritis

Rheumatoid arthritis (RA) is characterized by the recruitment of leukocytes and the accumulation of inflammatory mediators within the synovial compartment. Release of the chemokine CCL18 has been widely attributed to antigen-presenting cells, including macrophages and dendritic cells. This study investigates the production of CCL18 in polymorphonuclear neutrophils (PMN), the predominant cell type recruited into synovial fluid (SF). Microarray analysis, semiquantitative and quantitative reverse transcriptase polymerase chain reaction identified SF PMN from patients with RA as a novel source for CCL18 in diseased joints. Highly upregulated expression of other chemokine genes was observed for CCL3, CXCL8 and CXCL10, whereas CCL21 was downregulated. The chemokine receptor genes were differentially expressed, with upregulation of CXCR4, CCRL2 and CCR5 and downregulation of CXCR1 and CXCR2. In cell culture experiments, expression of CCL18 mRNA in blood PMN was induced by tumor necrosis factor α, whereas synthesis of CCL18 protein required additional stimulation with a combination of IL-10 and vitamin D3. In comparison, recruited SF PMN from patients with RA were sensitized for CCL18 production, because IL-10 alone was sufficient to induce CCL18 release. These results suggest a release of the T cell-attracting CCL18 by PMN when recruited to diseased joints. However, its production is tightly regulated at the levels of mRNA expression and protein synthesis

Cortical brain abnormalities in 4474 individuals with schizophrenia and 5098 control subjects via the enhancing neuro Imaging genetics through meta analysis (ENIGMA) Consortium

BACKGROUND: The profile of cortical neuroanatomical abnormalities in schizophrenia is not fully understood, despite hundreds of published structural brain imaging studies. This study presents the first meta-analysis of cortical thickness and surface area abnormalities in schizophrenia conducted by the ENIGMA (Enhancing Neuro Imaging Genetics through Meta Analysis) Schizophrenia Working Group. METHODS: The study included data from 4474 individuals with schizophrenia (mean age, 32.3 years; range, 11-78 years; 66% male) and 5098 healthy volunteers (mean age, 32.8 years; range, 10-87 years; 53% male) assessed with standardized methods at 39 centers worldwide. RESULTS: Compared with healthy volunteers, individuals with schizophrenia have widespread thinner cortex (left/right hemisphere: Cohen's d = -0.530/-0.516) and smaller surface area (left/right hemisphere: Cohen's d = -0.251/-0.254), with the largest effect sizes for both in frontal and temporal lobe regions. Regional group differences in cortical thickness remained significant when statistically controlling for global cortical thickness, suggesting regional specificity. In contrast, effects for cortical surface area appear global. Case-control, negative, cortical thickness effect sizes were two to three times larger in individuals receiving antipsychotic medication relative to unmedicated individuals. Negative correlations between age and bilateral temporal pole thickness were stronger in individuals with schizophrenia than in healthy volunteers. Regional cortical thickness showed significant negative correlations with normalized medication dose, symptom severity, and duration of illness and positive correlations with age at onset. CONCLUSIONS: The findings indicate that the ENIGMA meta-analysis approach can achieve robust findings in clinical neuroscience studies; also, medication effects should be taken into account in future genetic association studies of cortical thickness in schizophrenia

The genetic architecture of the human cerebral cortex

The cerebral cortex underlies our complex cognitive capabilities, yet little is known about the specific genetic loci that influence human cortical structure. To identify genetic variants that affect cortical structure, we conducted a genome-wide association meta-analysis of brain magnetic resonance imaging data from 51,665 individuals. We analyzed the surface area and average thickness of the whole cortex and 34 regions with known functional specializations. We identified 199 significant loci and found significant enrichment for loci influencing total surface area within regulatory elements that are active during prenatal cortical development, supporting the radial unit hypothesis. Loci that affect regional surface area cluster near genes in Wnt signaling pathways, which influence progenitor expansion and areal identity. Variation in cortical structure is genetically correlated with cognitive function, Parkinson's disease, insomnia, depression, neuroticism, and attention deficit hyperactivity disorder

Oxidation intermetallischer Verbindungen im System Cobalt-Gallium

Diese Arbeit dient dem detaillierten Verständnis der Korrosionsmechanismen, die bei der Oxidation von metallischen Substraten bei erhöhter Temperatur an Luft im System Cobalt-Gallium ablaufen. Durch die Methodenkombination von in situ Techniken, das sind die in situ Röntgenpulverdiffraktometrie, die Thermogravimetrie und die in situ optische Mikroskopie, kann das gebildete Produktspektrum nicht nur qualitativ, sondern auch in der Wachstumsrate quantitativ beschrieben werden. Als neue hochtemperaturfeste Verbindung wurde die intermetallische Verbindung CoGa identifiziert, die über den gesamten untersuchten Temperaturbereich von 650-1000°C eine schützende Oxidschicht aus Galliumoxid bildet. Der Transport zur Produktbildung der schützenden Oxidschicht erfolgt diffusionskontrolliert über Galliumleerstellen im Oxid. Anhand durchgeführter Leitfähigkeitsmessungen am Oxid konnte dessen Defektchemie aufgeklärt werden: Galliumoxid besitzt als Majoritätsdefekte elektronische Defekte in Leitungs- und Valenzband. Durch die Kombination der Rückstreuelektronenbeugung mit der optischen Mikroskopie konnte als weiteren Einflussparameter auf die Oxidationsrate die Kornorientierung gefunden werden