ТРАНСФОРМАЦІЯ НАПРЯМІВ ВЗАЄМОДІЇ ПОДАТКОВИХ ОРГАНІВ ТА ПІДПРИЄМСТВ У ПРОЦЕСІ РЕАЛІЗАЦІЇ ПОДАТКОВОГО КОНТРОЛЮ

The focus of tax reforms in Ukraine, the development of partnerships between payers and supervisors requires new approaches to tax control. The current state of the functioning of the tax control system in Ukraine shows the necessity and at the same time its unpreparedness to transition to more advanced forms, including horizontal monitoring. The purpose of the article is to substantiate the need for effective interaction between taxpayers and controlling bodies in the context of improving the quality of tax control. The methodological basis of the study, in particular the theoretical positions, is the methods of scientific abstraction, induction, deduction, logical method, etc. For analytical research mathematical methods were used, in particular correlation-regression analysis, methods of comparison and grouping, synthesis, tabular and graphical methods. As a result of the research, it was found that the main factors hindering the implementation of horizontal monitoring in Ukraine are the lack of compliance with the legislative framework, the insecurity of the confidentiality of information on the activities of taxpayers, corruption in the DFS, large amounts of shadow economy in the country, etc. At the same time, the high level of inconsistency of the assessed tax liabilities and a considerable number of disputes as a result of this also confirm the low level of trust and cooperation between the DFS authorities and the payers. The analysis of the state of tax audits and the dynamics of tax debt — the calculation of correlation relationships between these indicators (R2 = -0,92) and the forecast of tax debt — showed that preventive tax control measures do not discipline payers to pay them tax arrears, the conducted tax inspections have a positive effect on the repayment of the tax debt by the payers. Such research results indicate that there are problems in establishing trusting relationships between payers and supervisors and the need to find ways to adjust them in the context of the development of progressive forms of tax control.Спрямованість податкових реформ в Україні, розвиток партнерських взаємовідносин між платниками та органами контролю вимагає нових підходів до проведення податкового контролю. Сучасний стан функціонування системи податкового контролю в Україні свідчить про необхідність та одночасно неготовність її до переходу на нові прогресивніші форми, зокрема горизонтальний моніторинг. Метою статті є обґрунтування необхідності налагодження ефективної взаємодії платників та органів контролю в контексті підвищення якості податкового контролю. Методологічною базою дослідження, зокрема теоретичних положень, є методи наукової абстракції, індукції, дедукції, логічний метод тощо. Для аналітичного дослідження використано математичні методи, зокрема кореляційно-регресійний аналіз, методи порівняння та групування, синтезу, табличний і графічний методи. У результаті дослідження з’ясовано, що основними чинниками, які перешкоджають запровадженню горизонтального моніторингу в Україні, є невідповідність законодавчої бази, незахищеність конфіденційності інформації про діяльність платників податків, корупція в органах ДФС, великі обсяги тіньової економіки в країні тощо. Поряд з цим високий рівень неузгодженості донарахованих податкових зобов’язань і значна кількість спорів унаслідок цього також підтверджують низький рівень довіри та співпраці між органами ДФС і платниками. Проведений аналіз стану податкових перевірок та динаміки податкового боргу — розрахунок кореляційних взаємозв’язків між цими показниками (R2 = -0,92) і прогноз податкового боргу — показав, що превентивні заходи податкового контролю не дисциплінують платників щодо погашення ними податкової заборгованості, натомість кількість фактично проведених податкових перевірок позитивно впливають на погашення податкового боргу платниками. Такі результати дослідження свідчать про наявність проблем у налагодженні довірливих взаємин між платниками та органами контролю і необхідність пошуку шляхів їх налагодження в контексті розвитку прогресивних форм податкового контролю

From START to FINISH : the influence of osmotic stress on the cell cycle

Peer reviewedPublisher PD

The Undergraduate Training in Genomics (UTRIG) Initiative: Early & Active Training for Physicians in the Genomic Medicine Era

Genomic medicine is transforming patient care. However, the speed of development has left a knowledge gap between discovery and effective implementation into clinical practice. Since 2010, the Training Residents in Genomics (TRIG) Working Group has found success in building a rigorous genomics curriculum with implementation tools aimed at pathology residents in postgraduate training years 1-4. Based on the TRIG model, the interprofessional Undergraduate Training in Genomics (UTRIG) Working Group was formed. Under the aegis of the Undergraduate Medical Educators Section of the Association of Pathology Chairs and representation from nine additional professional societies, UTRIG\u27s collaborative goal is building medical student genomic literacy through development of a ready-to-use genomics curriculum. Key elements to the UTRIG curriculum are expert consensus-driven objectives, active learning methods, rigorous assessment and integration

The mating-specific Gα interacts with a kinesin-14 and regulates pheromone-induced nuclear migration in budding yeast

As a budding yeast cell elongates toward its mating partner, cytoplasmic microtubules connect the nucleus to the cell cortex at the growth tip. The Kar3 kinesin-like motor protein is then thought to stimulate plus-end depolymerization of these microtubules, thus drawing the nucleus closer to the site where cell fusion and karyogamy will occur. Here, we show that pheromone stimulates a microtubule-independent interaction between Kar3 and the mating-specific Gα protein Gpa1 and that Gpa1 affects both microtubule orientation and cortical contact. The membrane localization of Gpa1 was found to polarize early in the mating response, at about the same time that the microtubules begin to attach to the incipient growth site. In the absence of Gpa1, microtubules lose contact with the cortex upon shrinking and Kar3 is improperly localized, suggesting that Gpa1 is a cortical anchor for Kar3. We infer that Gpa1 serves as a positional determinant for Kar3-bound microtubule plus ends during mating. © 2009 by The American Society for Cell Biology

Consequences of local gauge symmetry in empirical tight-binding theory

A method for incorporating electromagnetic fields into empirical tight-binding theory is derived from the principle of local gauge symmetry. Gauge invariance is shown to be incompatible with empirical tight-binding theory unless a representation exists in which the coordinate operator is diagonal. The present approach takes this basis as fundamental and uses group theory to construct symmetrized linear combinations of discrete coordinate eigenkets. This produces orthogonal atomic-like "orbitals" that may be used as a tight-binding basis. The coordinate matrix in the latter basis includes intra-atomic matrix elements between different orbitals on the same atom. Lattice gauge theory is then used to define discrete electromagnetic fields and their interaction with electrons. Local gauge symmetry is shown to impose strong restrictions limiting the range of the Hamiltonian in the coordinate basis. The theory is applied to the semiconductors Ge and Si, for which it is shown that a basis of 15 orbitals per atom provides a satisfactory description of the valence bands and the lowest conduction bands. Calculations of the dielectric function demonstrate that this model yields an accurate joint density of states, but underestimates the oscillator strength by about 20% in comparison to a nonlocal empirical pseudopotential calculation.Comment: 23 pages, 7 figures, RevTeX4; submitted to Phys. Rev.

Discrete quark-lepton symmetry need not pose a cosmological domain wall problem

Quarks and leptons may be related to each other through a spontaneously broken discrete symmetry. Models with acceptable and interesting collider phenomenology have been constructed which incorporate this idea. However, the standard Hot Big Bang model of cosmology is generally considered to eschew spontaneously broken discrete symmetries because they often lead to the formation of unacceptably massive domain walls. We point out that there are a number of plausible quark-lepton symmetric models which do not produce cosmologically troublesome domain walls. We also raise what we think are some interesting questions concerning anomalous discrete symmetries.Comment: 35pp, LATEX, PURD-TH-92-1

Can residuals of the Solar system foreground explain low multipole anomalies of the CMB ?

The low multipole anomalies of the Cosmic Microwave Background has received much attention during the last few years. It is still not ascertained whether these anomalies are indeed primordial or the result of systematics or foregrounds. An example of a foreground, which could generate some non-Gaussian and statistically anisotropic features at low multipole range, is the very symmetric Kuiper Belt in the outer solar system. In this paper, expanding upon the methods presented by Maris et al. (2011), we investigate the contributions from the Kuiper Belt objects (KBO) to the WMAP ILC 7 map, whereby we can minimize the contrast in power between even and odd multipoles in the CMB, discussed discussed by Kim & Naselsky (2010). We submit our KBO de-correlated CMB signal to several tests, to analyze its validity, and find that incorporation of the KBO emission can decrease the quadrupole-octupole alignment and parity asymmetry problems, provided that the KBO signals has a non-cosmological dipole modulation, associated with the statistical anisotropy of the ILC 7 map. Additionally, we show that the amplitude of the dipole modulation, within a 2 sigma interval, is in agreement with the corresponding amplitudes, discussed by Lew (2008).Comment: 24 pages, 9 figures, 5 tables. Matches version in JCA

Gene silencing in tick cell lines using small interfering or long double-stranded RNA

Gene silencing by RNA interference (RNAi) is an important research tool in many areas of biology. To effectively harness the power of this technique in order to explore tick functional genomics and tick-microorganism interactions, optimised parameters for RNAi-mediated gene silencing in tick cells need to be established. Ten cell lines from four economically important ixodid tick genera (Amblyomma, Hyalomma, Ixodes and Rhipicephalus including the sub-species Boophilus) were used to examine key parameters including small interfering RNA (siRNA), double stranded RNA (dsRNA), transfection reagent and incubation time for silencing virus reporter and endogenous tick genes. Transfection reagents were essential for the uptake of siRNA whereas long dsRNA alone was taken up by most tick cell lines. Significant virus reporter protein knockdown was achieved using either siRNA or dsRNA in all the cell lines tested. Optimum conditions varied according to the cell line. Consistency between replicates and duration of incubation with dsRNA were addressed for two Ixodes scapularis cell lines; IDE8 supported more consistent and effective silencing of the endogenous gene subolesin than ISE6, and highly significant knockdown of the endogenous gene 2I1F6 in IDE8 cells was achieved within 48 h incubation with dsRNA. In summary, this study shows that gene silencing by RNAi in tick cell lines is generally more efficient with dsRNA than with siRNA but results vary between cell lines and optimal parameters need to be determined for each experimental system