87 research outputs found

    Double energy profile of pBR322 plasmid

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    A small circular DNA - plasmid pBR322, is considered as a complex dynamic system where nonlinear conformational perturbations which are often named open states or kinks, can arise and propagate. To describe the internal dynamics of the plasmid we use mathematical model consisting of two coupled sine-Gordon equations that in the average field approximation are transformed to two sine-Gordon independent equations with renormalized coefficients. The first equation describes angular oscillations of nitrous bases of the main chain. The second equation describes angular oscillations of nitrous bases in the complementary chain. As a result, two types of kink-like solutions have been obtained. One type kinks were the solutions of the first equation, and the other kinks were the solutions of the second equation. We calculated the main characteristics of the kink motion, including the time dependences of the kink velocity, coordinates, and total energy. These calculations were performed at the initial velocity equal to 1881 m/s which was chosen to avoid reflections from energy barriers corresponding to CDS-1 and CDS-2. The movement of the kinks was investigated by the method of the double energy profile. The maximum complete set of the DNA dynamic parameters was used to calculate the double profile. To calculate the velocity, energy and trajectory of the kinks, the block method was used. The results obtained made it possible to explain in which region of the plasmid the formation of a transcription bubble is most likely, as well to understand in which direction the bubble will move and the transcription process will go

    Trajectories of the DNA kinks in the sequences containing CDS regions

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    Coding regions (CDS) being an integral part of any gene sequence, play an important role in the process of transcription. One of the tasks associated with the CDS regions, consists in the modeling of the passage of transcription bubbles named also open states or DNA kinks through the coding regions. In this paper, we present a simple and convenient approach to the modeling of the passage. It includes the calculation of the energy profile of the sequence and reducing the initial task to the modeling of the movement of a quasi particle in the field with this energy profile. To illustrate the method, we present the results of the calculations of the trajectories of the DNA kinks moving in the sequence of gene coding interferon alpha 17 (IFNA17) that consists of the three regions: the coding region and the two regions with unknown functional properties. To analyze the kink dynamics, we apply approximation where the DNA parameters are being averaged separately over each of the three regions. In the absences of dissipation, the total kink energy is constant. At the same time the kink velocity is constant only inside each of the regions. In the presence of dissipation, the total kink energy decreases. It is shown that the greater the total initial energy of the kink, the faster the energy decrease. It is suggested that the proposed approach could be useful in finding the ways to govern the movement of transcription bubbles at the first stage of the process of transcription

    DNA kinks behavior in the potential pit-trap

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    For better understanding the role of dynamic factors in the DNA functioning, it is important to study the internal mobility of DNA and, in particular, the movement of nonlinear conformational distortions -kinks along the DNA chains. In this work, we study the behavior of the kinks in the pPF1 plasmid containing two genes of fluorescent proteins (EGFP and mCherry). To simulate the movement, two coupled nonlinear sine-Gordon equations that describe the angular oscillations of nitrogenous bases in the main and complementary chains and take into account the effects of dissipation and the action of a constant torsion field. To solve the equations, approximate methods such as the quasi-homogeneous approximation, the mean field method, and the block method, were used. The obtained solutions indicate that two types of kinks moving along the double strand can be formed in any part of the plasmid. The profiles of the potential fields in which these kinks are moving are calculated. The results of the calculations show that the lowest energy required for the kink formation, corresponds to the region located between the genes of green and red proteins (EGFP and mCherry). It is shown that it is in this region a pit trap is located for both kinks. Trajectories of the kinks in the pit-trap and nearby are constructed. It is shown that there are threshold values of the torsion field, upon reaching which the kinks behavior changes dramatically: there is a transition from cyclic motion inside the pit-trap to translational motion and exit from the potential pit-trap

    Local conformational perturbations of the DNA molecule in the SG-model

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    Within the formalism of the Fokker–Planck equation, the influence of nonstationary external force, random force, and dissipation effects on dynamics local conformational perturbations (kink) propagating along the DNA molecule is investigated. Such waves have an important role in the regulation of important biological processes in living systems at the molecular level. As a dynamic model of DNA was used a modified sine-Gordon equation, simulating the rotational oscillations of bases in one of the chains DNA. The equation of evolution of the kink momentum is obtained in the form of the stochastic differential equation in the Stratonovich sense within the framework of the well-known McLaughlin and Scott energy approach. The corresponding Fokker–Planck equation for the momentum distribution function coincides with the equation describing the Ornstein–Uhlenbek process with a regular nonstationary external force. The influence of the nonlinear stochastic effects on the kink dynamics is considered with the help of the Fokker– Planck nonlinear equation with the shift coefficient dependent on the first moment of the kink momentum distribution function. Expressions are derived for average value and variance of the momentum. Examples are considered which demonstrate the influence of the external regular and random forces on the evolution of the average value and variance of the kink momentum. Within the formalism of the Fokker–Planck equation, the influence of nonstationary external force, random force, and dissipation effects on the kink dynamics is investigated in the sine–Gordon model. The equation of evolution of the kink momentum is obtained in the form of the stochastic differential equation in the Stratonovich sense within the framework of the well-known McLaughlin and Scott energy approach. The corresponding Fokker–Planck equation for the momentum distribution function coincides with the equation describing the Ornstein–Uhlenbek process with a regular nonstationary external force. The influence of the nonlinear stochastic effects on the kink dynamics is considered with the help of the Fokker–Planck nonlinear equation with the shift coefficient dependent on the first moment of the kink momentum distribution function. Expressions are derived for average value and variance of the momentum. Examples are considered which demonstrate the influence of the external regular and random forces on the evolution of the average value and variance of the kink momentum

    Trajectories of the DNA kinks in the sequences containing CDS regions

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    Coding regions (CDS) being an integral part of any gene sequence, play an important role in the process of transcription. One of the tasks associated with the CDS regions, consists in the modeling of the passage of transcription bubbles named also open states or DNA kinks through the coding regions. In this paper, we present a simple and convenient approach to the modeling of the passage. It includes the calculation of the energy profile of the sequence and reducing the initial task to the modeling of the movement of a quasi particle in the field with this energy profile. To illustrate the method, we present the results of the calculations of the trajectories of the DNA kinks moving in the sequence of gene coding interferon alpha 17 (IFNA17) that consists of the three regions: the coding region and the two regions with unknown functional properties. To analyze the kink dynamics, we apply approximation where the DNA parameters are being averaged separately over each of the three regions. In the absences of dissipation, the total kink energy is constant. At the same time the kink velocity is constant only inside each of the regions. In the presence of dissipation, the total kink energy decreases. It is shown that the greater the total initial energy of the kink, the faster the energy decrease. It is suggested that the proposed approach could be useful in finding the ways to govern the movement of transcription bubbles at the first stage of the process of transcription

    Biological effectiveness of a new multifunctional biopesticide in the protection of organic potatoes from diseases

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    Received: January 29th, 2021 ; Accepted: June 22nd, 2021 ; Published: September 9th, 2021 ; Correspondence: [email protected] disease control is of particular importance in organic crop production, as the use of chemical pesticides is prohibited there. A new multifunctional biofungicide Kartofin was selected and used to optimize the phytosanitary state of organic potatoes ecosystems. Previously of studies indicated the prospects of using the biofungicide to control numerous fungal and bacterial diseases during the potato growing season and storage of tubers. The crop rotation field experiment was carried out in 2017–2020 at the Experimental Station of the IEEP - BRANCH OF FSAC VIM near Saint-Petersburg (59°65 N and 30°38 E). The soil of experimental plots is sod-podzolic light loamy. In the potatoes (variety Udacha) field, a 2-factor field experiment was established which studied: the action of biofungicide Kartofin; the effect of the compost. The experiment was established on the plots with the size 61.6 m2 each. The experiment had four replications. Three doses of the compost were used which corresponded to different levels of the potato productivity. Potatoes were treated with biofungicide at the time of planting and by foliar spray during the growing season. The combined use of compost at a dose of 4 t ha-1 and biofungcide made it possible to achieve the yield of standard tubers of 27.3–28.2 t ha-1 with their low incidence of fungal diseases. The biological effectiveness of the biofungicide Kartofin in reducing the prevalence and development of a complex of fungal diseases (alternariosis, late blight, stem form of rhizoctoniosis) on potato plants of the Udacha variety reached 82.2–89.9%

    Налогообложение электронной предпринимательской деятельности в России: проблемы и подходы

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    The purpose of this article is to describe a mechanism for taxing e-commerce profits of multinational corporations (MNCs). Our research hypothesis is that the new economic reality, where digital transactions are on the rise, requires new mechanisms for taxation of MNCs’ profits. Our research methodology relies on a systemic approach aimed at embracing the complexity and dynamics of the above phenomena. We analyze the feasibility and possible outcomes of the introduction of the indirect digital services tax in Russia, in particular its potential impact on the tax burden distribution and economic growth. Special attention in the article is given to the definition and criteria of virtual permanent establishment. We propose a definition that emphasizes the non-physical nature of permanent establishments in e-commerce and does not include any subjective criteria. Since the Russian tax system is not sufficiently synchronized with the global digital trends, especially regarding taxation of e-commerce profits of tech giants, which means that the introduction of a digital services tax in Russia may be premature due to its possible negative influence on the tax burden redistribution, competition, business profitability, employment, personal income and innovation. Russia will be able to participate in the process of allocation of MNCs’ profits if the mechanism of direct taxation is developed and the institution of virtual permanent establishment is introduced into the national tax legislation. These measures will enable the Russian state to realize its taxing rights in relation to MNC’s profits and benefit from the international trends in profit-allocation. Our critical analysis of the OECD’s unified approach has shown its weaknesses and led us to the conclusion that a simple and more transparent taxation mechanism is necessary based on the formulary apportionment of MNCs’ total revenues rather than residual profits among the relevant jurisdictions. In our view, Russia should move ahead with the unilateral measures for taxation of MNCs in accordance with the mechanism described above. Unlike the majority of research, we propose to use only objective value indicators, which cannot be distorted by subjective interpretations, and exclude the risk degree indicator from the set of allocation keys. It also makes sense to use a formula for allocation of profit among the countries rather than corporate structures, as it will enable tax authorities to take into account the impact of federal and regional tax preferences to investors.For citationPolezharova L.V., Krasnobaeva A.M. E-Commerce Taxation in Russia: Problems and Approaches. Journal of Tax Reform. 2020;6(2):104–123. DOI: 10.15826/jtr.2020.6.2.077. Article infoReceived June 3, 2020; Revised July 9, 2020; Accepted August 8, 2020Цель исследования – разработать механизм налогообложения прибыли от электронной предпринимательской деятельности транснациональных компаний, адаптированный к условиям цифровой экономики. Гипотеза исследования заключается в том, что новая экономическая реальность, которая характеризуется интенсификацией цифровой предпринимательской деятельности, требует адаптации механизмов и инструментов налогового регулирования деятельности транснациональных компаний. Методология исследования основана на теории научного познания, системном подходе к исследуемым проблемам, раскрытии их во взаимосвязи и динамике. Проведен анализ и дана оценка целесообразности введения в России косвенного налога на цифровые услуги транснациональных компаний в аспекте его влияния на распределение налогового бремени и экономический рост страны. Систематизированы критерии и сформирована дефиниция виртуального постоянного представительства. В результате исследования выявлено, что российская налоговая система еще недостаточно синхронизирована с цифровой трансформацией экономики. Не сформирован механизм налогообложения в России прибыли транснациональных корпораций от электронной предпринимательской деятельности. В работе обоснован вывод о преждевременности введения налога на цифровые услуги в России. Раскрыты возможные негативные последствия его влияния на экономику по таким направлениям, как перераспределение налогового бремени, развитие конкуренции, рентабельность бизнеса, занятость и личные доходы населения, инновации. Для включения России в процессы разделения глобальной прибыли транснациональных компаний от цифровых операций обоснована необходимость развития механизма прямого налогообложения. Для этого предлагается ввести в законодательство России институт виртуального постоянного представительства. Его наличие является необходимой правовой основой распространения налоговой юрисдикции России на цифровые компании с учетом изменения международных фискальных подходов в цифровой экономике. На основе имеющихся в научной литературе подходов предложено авторское определение виртуального постоянного представительства. Его отличие в том, что оно отражает свойство нематериальности постоянного представительства в электронной коммерции и не содержит субъективно оцениваемых критериев. На основе критического анализа Единого подхода ОЭСР к налогообложению цифровых компаний обоснована целесообразность более простого и прозрачного механизма их налогообложения. В отличие от идей предшественников, в работе предложено формульное разделение между юрисдикциями всех глобальных доходов транснациональных компаний, а не только «остаточной прибыли» от цифровых операций. Обоснована целесообразность использования предложенного механизма налогообложения в России в одностороннем порядке применительно к виртуальному постоянному представительству. В качестве ключей распределения, что отличает от распространенных научных идей, предлагается отказаться от показателя оценки рисков. Обосновано использование только объективных стоимостных показателей, которые не искажаются субъективным анализом. Предлагается также использовать формулу для распределения прибыли транснациональных компаний между странами, а не между структурами компаний. Это позволит учесть действие федеральных и региональных льгот инвесторам.Для цитированияПолежарова Л.В., Краснобаева А.М. Налогообложение электронной предпринимательской деятельности в России: проблемы и подходы // Journal of Tax Reform. – 2020. – Т. 6, № 2. – С. 104–123. – DOI: 10.15826/jtr.2020.6.2.077. Информация о статьеДата поступления 3 июня 2020 г.; дата поступления после рецензирования 9 июля 2020 г.; дата принятия к печати 8 августа 2020 г.

    The essence and the importance of aerobic fitness

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    Today, students are victims of stress associated with learning and unhealthy lifestyles. In addition, in our time Internet technology and other types of hanging out dominate, which do not involve mobility. Therefore, the importance of physical activity for students cannot be ignored. Now aerobic-fitness is widespread among young people. But not everyone can determine exactly what is hidden by the term

    Сontrolled breeding of the psychrophilic strain G-034 VIZR of Trichoderma asperellum for fast crop residues’ polymers utilization and soil enhancement

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    Genus Trichoderma strains as the natural plant residues’ biodestructors, highly active antagonists of soil phytopathogens and phytoregulators with the widest range of optimum conditions for their development, are widely used in biologics development. Of particular importance in Russia’s northern regions, especially in winter crop cultivation, is the ability of a microorganism’s strain used in agro-technologies to maintain viability and target biological activity at low temperatures. In this connection, this work purpose is to select a psychrotolerant strain of T. asperellum for the rapid crop residues’ polymer utilization and soil enhancement at low temperature, as well as to evaluate its activity under laboratory and field conditions. In the work process, the following tasks were addressed: selecting psychrotolerant strains of T. asperellum with high cellulolytic activity; further controlled breeding of psychrophilic strains capable of rapid growth, active colonization of plant substrates and high sporulation at 4–8 °C; evaluating the target activity of the selected psychrophilic strain as a cellulolytic as well as antagonistic activity against cereal pathogens; obtaining laboratory samples of bioformulations by deep-surface cultivation on non-sterile peat and multirecycled wastes from the edible mushrooms production and assessing their efficacy in field small-plot trials. The methods for inoculum cultivation, sporulation capacity determination, modified wet chamber, estimating antagonistic activity and biologics’ quality, field small-plot trials management, quantitative estimates of biomass losses, cellulose and lignin content were used in the work. The active psychrophilic strain for the rapid crop residues’ polymer utilization and soil enhancement controlled breeding was selected during a four-step screening of 29 T. asperellum strains from All-Russian Research Institute of Plant Protection (VIZR) State Microorganisms’ Collection with high cellulolytic and antagonistic activities. In terms of linear growth rate, antagonistic and hyperparasitic activities at 4–8 °С, a high rate of wheat and maize stubble residues’ colonization, a perspective psychrophilic strain G-034 of T. asperellum was selected for developing the laboratory samples of biologics and for running field trials. In small-plot trials, the active maize crop residues’ decomposition under the T. asperellum G-034 influence was revealed, resulting in the complete loss of plant intact state in 12 months due to more than 80 % cellulose and 20 % lignin biodestruction. The maximum loss of maize crop residues biomass for 12 months was more than 70 %. The T. asperellum strain G-034 was active after field hibernation in an amount of ×104 cfu/g, resulting in a titer increase with seasonal temperature rising and the trophic base bioavailability growth
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