D-shaped Nematode Eggs in the Feces of \u3ci\u3eRangifer tarandus\u3c/i\u3e: A Story in Pictures

D-shaped nematode eggs in the feces of Rangifer tarandus are expected to be oxyurid nematodes (Nemata: Oxyurida) of the genus Skrjabinema. The species S. tarandi is considered species-specific for this host. There is no consensus regarding the cross-infection of reindeer and sheep with S. ovis and S. tarandi. The drawings proposed by descriptors complicate differential diagnostics. Micrographs of S. tarandi eggs obtained via light microscopy and scanning electron microscopy as well as photographs of S. ovis eggs and drawings made on their basis are proposed to confidently distinguish between representatives of these two species, taking into account morphometric data. Thus, the egg of S. tarandi has a thickening on the convex side, in contrast to the egg of S. ovis. It is shown that because of the specific feeding habits of R. tarandus, D-shaped eggs of parasitic nematodes of small rodents can also be found in their feces. The latter should be considered spurious parasites. D-образные яйца нематод в фекалиях северного оленя, как ожидается, принадлежат оксиуридным нематодам (Nemata: Oxyurida) рода Skrjabinema. Вид S. tarandi считается видоспецифичным для этого хозяина. Нет единого мнения относительно перекрестного заражения северных оленей и овец нематодами S. ovis и S. tarandi. Рисунки, предложенные видоописателями, затрудняют дифференциальную диагностику. Предложены изображения яиц S. tarandi, полученные при световой и сканирующей электронной микроскопии, а также снимки яиц S. ovis (световая микроскопия) и выполненные на их основе рисунки, позволяющие уверенно различать представителей этих двух видов с учётом морфометрических данных. Так, яйцо S. tarandi имеет вздутие на выпуклой стороне, в отличие от яйца S. ovis. Показано, что из-за специфических пищевых привычек северных оленей в их фекалиях могут встречаться D-образные яйца нематод-паразитов мелких грызунов. Последних следует считать ложными паразитами

Oxygen consumption of animals under conditions of hypokinesia

The influence of hypokinesia on the oxygen consumption of rats, dog, and squirrels was investigated. Three periods of gaseous exchange were revealed in rats under conditions of a limited motor activity. During the first 10-15 days O2 consumption displayed a sharp elevation; on the 20th-30th day, it became stabilized at a higher level (in comparison with control) and it sharply rose again on the 40th-100th day. In dogs, hypokinesia produced a reduction of O2 consumption and then a tendency to its elevation was seen. A short period of physical exercises in squirrels after hypokinesia led to increased oxygen consumption at rest

Налоговое стимулирование расходов предприятий на НИОКР: особенности и проблемы регулирования

The subject of the research is a corporate income tax regime of tax accounting of intangible assets and R&D spending. The working hypothesis is that realization of the regulative potential of tax policy in relation to stimulating R&D activity and creation of intangibles assets shall be streamlined and adapted to increase the effectiveness of innovations. Authors suggest that the key tax policy goal of the mechanism is the widening of the volumes of commercialized R&D results and intangibles, lowering the tax risks, and increasing the legal certainty. The aim of this research is formulation of tax policy proposals for subsequent reforming this mechanism of direct taxation of transactions related with R&D.To achieve the aim of the research the following research approach was employed by the authors. As a first step authors present a literature review on the issue. As a second step authors are performing the analysis of current rules related to tax accounting of R&D costs and intangibles in accordance with Tax Code of Russian Federation. As a third step authors delineate the barriers and legal obstacles in the performance of tax incentives for R&D by reviewing the judicial cases and analytical reports on the issue. Finally, authors formulate their tax policy proposals for the subsequent tax reforms in relation to tax accounting of R&D.The results and the scope of the study. Author’s working hypothesis is based on the idea that the effective application of tax policy instruments can contribute to success of the jurisdiction in winning in global tax competition game. This is particularly important in context of digitalization and for attracting investments and parts of activities of multinational enterprises to the territory of the state. Intangible assets and key people which coordinate the processes of the creation of intangibles can be regarded as the crucial value-added factors in the modern economy where technological MNEs are increasingly dominating. Countries compete internationally for these talented people and favorable and certain tax regime can positively impact on MNE decisions to make a profit center in any jurisdiction, while tax uncertainty can negatively impact this decision.Conclusions. One of the key results of this research is that R&D tax incentives in Russia remain rather unpopular instrument in corporate practice. Authors explain this with the existing legal barriers and legal uncertainty. This uncertainty leads to tax risks for taxpayers which impacts their decisions for using the incentives. Review of judicial cases related to tax accounting of R&D costs when calculating corporate income tax base showed that there are many different areas of disputes between taxpayers and tax authorities. It is important to note that some of this uncertainty is already addressed in recent amendments to Article 262 of Tax Code. Authors propose to reduce uncertainty by extending the scope of R&D tax incentives to all types of R&D activity. The goal of the research is therefore can be considered as achieved.Рассматривается вопрос о целесообразности внесения изменений в действующее законодательство о налогах и сборах в части налогообложения операций, связанных с осуществлением НИОКР, а также с реализацией и использованием нематериальных активов. Отдельное внимание уделяется факторам, препятствующим развитию инновационной активности компаний в России. Выявляются особенности предоставления отдельных льгот по налогу на прибыль организаций, уменьшающих сумму налогового обязательства ввиду осуществления расходов на НИОКР. Обобщение и анализ судебной практики по вопросам, связанным с применением таких льгот, позволили сделать вывод о наличии правовой неопределенности при использовании налогоплательщиками отдельных стимулов к расходам на НИОКР и возникающих в этой связи рисках, обусловленных, в частности, узким периметром охвата понижающего сумму налога на прибыль организаций коэффициента в размере 1,5, что также объясняет непопулярность данного механизма

Oxidation of graphene on metals

We use low-energy electron microscopy to investigate how graphene is removed from Ru(0001) and Ir(111) by reaction with oxygen. We find two mechanisms on Ru(0001). At short times, oxygen reacts with carbon monomers on the surrounding Ru surface, decreasing their concentration below the equilibrium value. This undersaturation causes a flux of carbon from graphene to the monomer gas. In this initial mechanism, graphene is etched at a rate that is given precisely by the same non-linear dependence on carbon monomer concentration that governs growth. Thus, during both growth and etching, carbon attaches and detaches to graphene as clusters of several carbon atoms. At later times, etching accelerates. We present evidence that this process involves intercalated oxygen, which destabilizes graphene. On Ir, this mechanism creates observable holes. It also occurs mostly quickly near wrinkles in the graphene islands, depends on the orientation of the graphene with respect to the Ir substrate, and, in contrast to the first mechanism, can increase the density of carbon monomers. We also observe that both layers of bilayer graphene islands on Ir etch together, not sequentially.Comment: 15 pages, 10 figures. Manuscript revised to improve discussion, following referee comments. Accepted for publication in Journal of Physical Chemistry C, Feb. 11, 201

Obtaining of Maghemite Containing Red Mud for Effective As(V) Adsorption

This paper describes the studies of the use of red muds as adsorbents for cleaning solutions from As(V). The red mud is a waste that contains a large amount of iron oxides and hydroxides, which are excellent adsorbents of arsenic, especially those possessing magnetic properties and large specific surface area. The purpose of the experiment was to study the possibility of obtaining an effective adsorbent by direct extraction of alumina from bauxite using the caustic alkali fusion method and optimization of the process. The main iron-containing phase of the red muds obtained by fusing bauxite with caustic alkali was maghemite, which has a large specific surface area. Arsenic adsorption experiments were carried out using red muds obtained through bauxite alkali fusing at different temperatures and time of fusion, as well as the mass ratio of caustic alkali to bauxite. The red muds obtained by fusing bauxite with caustic alkali at 400∘ C and NaOH to bauxite mass ration 1.5 within 70 minutes have the highest effectiveness removing arsenic. Their As(V) uptake capacity was over than 37 mg/g. Keywords: red mud, maghemite, nanoparticles, As(V) adsorption, optimizatio

THE OPTIMISATION OF LASER WELDING PROCESS PARAMETERS OF 7020 ALUMINIUM ALLOY

В работе изучено влияние технологических параметров процесса лазерной сварки на геометрию сварного шва, включая грублину и ширину, а также влияние соотношения различных параметров, например, мощность лазерного пучка и скорость его движения.Laser welding has been proven to be promising for the aerospace industry. Welds with high aspect ratio are produced with lower heat input compared with conventional welding is given, combining the trials with Nd:YAG laser and existing knowledge in the referred literature. In this work, we studied the effect of process parameters on weld profile geometry including penetration depth and width on top surfaces and interfaces as well as its quality at different process parameters such as Laser power and speed.The work was performed as part of the state work "Carrying out of research work (basic research, applied research and experimental development)" state task MES of Russia in the sphere of scientific activities 2014-2016. (Task № 2014/113)

Investigation into the question of complex processing of bauxites of the srednetimanskoe deposit

A new technology of processing raw materials with the use of active alkali is suggested for bauxites of the Srednetimanskoe deposit; bauxite is opened at 300°C for 1 h. This technology makes it possible to increase the recovery of alumina to 94-98% and obtain red slimes and zeolite enriched with iron (58%) and titanium (4.8%); the environmental problem of storing red slimes is resolved. The blast-furnace smelting of such slimes makes it possible to obtain naturally doped cast iron and slag enriched with titanium and rare earth metals. When purifying (desiliconizing) the aluminate solution, a valuable product-sodium aluminum silicate hydrate of the zeolite type-is incidentally obtained. © 2013 Allerton Press, Inc

Diagnostics of nature management problems at the regional level

The article provides a territorial analysis for the use of natural resources in the Volga Federal District (VFD) by types of resource use. The authors ranked the regions of the Volga Federal District according to the indicators reflecting the region’s impact on the environment, investments, and expenditures on environmental protection. The article demonstrates that the regions leading in the impact indicators have the highest expenditures for nature protection, which suggests that these regions «recognize» the existing problems and the need to solve them, considering that these investments aimed at solving specific problems of natural resource management. Based on the specifics of economic activity and industry orientation of the regions, given the results of statistical analysis, ranking, application of the problem and systematic approaches, and GIStechnology, the study conducted a typology of the VFD regions and identified types of nature management. Such comprehensive studies of the process of regional nature management allow us to differentiate problems in the field of environmental protection and to understand the rational use of natural resources in the Volga Federal District and the directions of its organization, considering the territorial specifics

Concentration of rare earth elements (Sc, y, la, ce, nd, sm) in bauxite residue (red mud) obtained by water and alkali leaching of bauxite sintering dust

One of the potential sources of rare-earth elements (REE) is the industrial waste known as red mud (bauxite residue), in which the majority of REE from the initial bauxite are concentrated via the Bayer process. Therefore, the studies of the subject, both in Russia and outside, focus almost exclusively on red mud processing. This article looks into the possibility of REE concentration into red mud by leaching an intermediate product of the bauxite sintering process at Russian alumina refineries, namely electrostatic precipitator (ESP) dust. The experimental works were performed by X-ray diffraction (XRD)and electron probe microanalysis (EPMA) of the sinter and sinter dust. The determination of major and rare-earth elements in the sinter from the rotary kilns and in the ESP dust before and after leaching was carried out by X-ray fluorescence (XRF) and plasma mass spectrometry (ICP-MS). The study showed that it is possible to obtain red mud that contains three times more REE than traditional waste red mud after two-stage leaching ESP dust in the water at 95◦ C followed by leaching in an alkaline-aluminate liquor at 240◦ C. The shrinking core model was used to study the kinetics of leaching of the original ESP dust and water-treated dust in alkaline-aluminate liquor. The study showed the change in the limiting stage of the alkaline leaching process after water treatment, with the activation energy growing from 24.98 to 33.19 kJ/mol. © 2020 by the authors. Licensee MDPI, Basel, Switzerland.Russian Science Foundation, RSF: 18-19-00186Funding: The research was funded by the Russian Science Foundation, grant number 18-19-00186

Evaluation of the microstructure and mechanical properties of a new modified cast and laser-melted AA7075 alloy

The mechanical properties and microstructure of as-cast and homogenized AA7075 were investigated. This alloy was modified by adding transition elements 0.3%Sc + 0.5%Zr, 1%Ti + 0.2%B, and 1%Fe + 1%Ni for use in additive manufacturing applications. After adding Ti + B and Sc + Zr, the structure became uniform and finer with the formation of the Al3(Sc, Zr) and TiB2 phases. Coarse structures were obtained with the formation of an extremely unfavorable morphology, close to a needle-like structure when Fe + Ni was added. The mechanical properties of the modified alloys were increased compared to those of the standard alloy, where the best ultimate tensile strength (UTS) and yield strength (YS) were obtained in the AA7075-TiB alloy compared to the standard alloy in as-cast and homogenized conditions, and the highest hardness value was provided by Fe + Ni additives. The effect of the laser melting process on the microstructure and mechanical properties was investigated. Single laser melts were performed on these alloys using 330 V and a scanning speed of 8 mm/s. During the laser melting, the liquation of the alloying elements occurred due to non-equilibrium solidification. A change in the microstructures was observed within the melt zone and heat-affected zone (HAZ). The hardness of the laser-melted zone (LMZ) after adding the modification elements was increased in comparison with that of the standard alloy. Corrosion testing was performed using a solution of 100 mL distilled water, 3.1 g NaCl, and 1 mL HCl over 5, 10, and 30 min and 1 and 2 h. The corrosion resistance of the alloy modified with FeNi was low because of the non-uniform elemental distribution along the LMZ, but in the case of modification with ScZr and TiB, the corrosion resistance was better compared to that of the standard alloy. © 2019 by the authors.Ministry of Science and Higher Education of the Russian FederationThe author (Asmaa M. Khalil) gratefully acknowledges financial support from the Ministry of Science and Higher Education of the Russian Federation in the framework of Increase Competitiveness Program of MISiS (Support project for young research engineers)