Tax Incentives for Small and Medium Businesses in European Union Countries in the Crisis Period

In the majority of world countries in all areas of economy small and medium businesses (SMB) account for a considerable share in the total amount of the gross domestic product, production of goods and provision of services. However, the main thing is that SMB allow to provide the population employment and stable development of the country as a whole. That is why today issues related to organizing an optimal system of SMB taxation for the purpose of contributing to the development and agreeing with the interests of the state, the society as a whole and entrepreneurs remain urgent. The article generalizes the global experience of tax regulation of small and medium businesses (SMB) development and defines the peculiarities of its taxation focused on long-term goals of economic development. As a result of the conducted research, the macroeconomic essence of the impact of taxation on the development and functioning of SMB was defined. Contemporary world tendencies of using mechanisms of taxation in the system of tax regulation of SMB were analyzed. Top-priority areas of using mechanisms of SMB taxation were defined and generalized taking into account peculiarities of economies of EU countries. Keywords: small business; small and medium business; economic development; tax regulation; tax incentives. JEL Classifications: H25, L25, M2

Сучасні тренди підготовки фахівців з управління проектами та програмами

У збірнику матеріалів конференції висвітлено роботи фіналістів Усеукраїнського конкурсу студентських наукових робіт 2018–2019 навчального року з «Управління проектами та програмами» й сучасні тренди підготовки фахівців з управління проектами та програмами, які були обговорені на науково-практичній конференції в м. Луцьку 5 квітня 2019 р. Збірник розрахований на широке коло фахівців з управління проектами та програмами, спеціалістів, що працюють у структурних підрозділах органів державної влади й управління, економістів, викладачів, аспірантів, здобувачів і студентів, а також усіх, хто цікавиться сучасними трендами підготовки фахівців з управління проектами та програмами

Omecamtiv mecarbil in chronic heart failure with reduced ejection fraction, GALACTIC‐HF: baseline characteristics and comparison with contemporary clinical trials

Aims: The safety and efficacy of the novel selective cardiac myosin activator, omecamtiv mecarbil, in patients with heart failure with reduced ejection fraction (HFrEF) is tested in the Global Approach to Lowering Adverse Cardiac outcomes Through Improving Contractility in Heart Failure (GALACTIC‐HF) trial. Here we describe the baseline characteristics of participants in GALACTIC‐HF and how these compare with other contemporary trials. Methods and Results: Adults with established HFrEF, New York Heart Association functional class (NYHA) ≥ II, EF ≤35%, elevated natriuretic peptides and either current hospitalization for HF or history of hospitalization/ emergency department visit for HF within a year were randomized to either placebo or omecamtiv mecarbil (pharmacokinetic‐guided dosing: 25, 37.5 or 50 mg bid). 8256 patients [male (79%), non‐white (22%), mean age 65 years] were enrolled with a mean EF 27%, ischemic etiology in 54%, NYHA II 53% and III/IV 47%, and median NT‐proBNP 1971 pg/mL. HF therapies at baseline were among the most effectively employed in contemporary HF trials. GALACTIC‐HF randomized patients representative of recent HF registries and trials with substantial numbers of patients also having characteristics understudied in previous trials including more from North America (n = 1386), enrolled as inpatients (n = 2084), systolic blood pressure < 100 mmHg (n = 1127), estimated glomerular filtration rate < 30 mL/min/1.73 m2 (n = 528), and treated with sacubitril‐valsartan at baseline (n = 1594). Conclusions: GALACTIC‐HF enrolled a well‐treated, high‐risk population from both inpatient and outpatient settings, which will provide a definitive evaluation of the efficacy and safety of this novel therapy, as well as informing its potential future implementation

L’incidentaloma surrenalico

Gli incidentalomi surrenalici sono nodularità dei surreni che vengono occasionalmente rilevate in occasione di esami strumentali (ecografia, TAC o RM) eseguiti altre patologie. Nella maggior parte dei casi sono di natura benigna e non sono funzionanti, ma talora secernono ormoni in eccesso, quali il cortisolo, l'aldosterone, le catecolamine e gli steroidi sessuali, determinando rispettivamente S. Cushing, Iperaldosteronismo Primitivo, Feocromocitoma ed alle patologie Virilizzanti. In caso di lesioni radiologiamente sospette e/o iperfunzionanti, è indicata la rimozione chirugica mentre negli altri casi è prudente eseguire un semplice follow-up clinico e strumentale per valutare l'evoluzione delle nodularità nel corso degli anni. Nel 2016 sono state fornite alcune precisazioni su tale materia nelleSi ritiene del tutto sufficiente, al momento del rilievo dell'incidentaloma, una TC senza contrasto in quanto se la massa risulta omogenea, inferiore a 4 cm e ricca in lipidi (Unità Hounsfiled < 10) essa è da ritenersi benigna e non necessita di essere sottoposta nè ad altre indagini radiologiche nè a rivalutazioni nel tempo. Se invece ha caratteristiche sospette, i medici possono scegliere se eseguire una TC con contrasto o una RM allo scopo di chiarire il reperto oppure ripetere la TC senza contrasto ogni 6-12 mesi. Una terza opzione è quella di ricorrere all'intervento chirurgico anche in base al quadro clinico ed alla preferenza del paziente. Per quanto riguarda lo studio di funzione surrenalica oltre ad una dettagliata valutazione clinica per rilevare eventuali segni e sintomi di ipersecrezione, è indicato in tutti i pazienti lo studio dell'asse ACTH-Cortisolo le cui alterazioni sono in assoluto le più frequenti negli incidentalomi. Lo studio endocrino deve comprendere sempre anche la titolazione della metanefrine libere plasmatiche ma soprattutto delle metanefrine urinarie frazionate per escludere un eventuale feocromocitoma, mentre la valutazione dell'aldosterone e della renina (con il loro rapporto) è da prendere in considerazione nei pazienti ipertesi, specie con ipopotassiemia attuale o pregressa. Infine lo studio degli androgeni e precursori surrenalici può completare lo screening endocrino per escludere una carcinoma androgeno-secernente o una iperplasia surrenale congenita. Per quanto concerne l'aspetto chirurgico, la rimozione laparoscopica viene indicata nei pazienti con ipersecrezione ormonale e nei pazienti con autonoma secrezione di cortisolo e associate comorbidità cardiometaboliche, assicurandoci in questo caso che i pazienti siano sottoposti a terapia perioperatoria con glicocorticoidi per evitare crisi iposurrenaliche da possibile soppressione funzionante del surrene controlaterale. Le masse asintomatiche, non funzionanti ed in quelle potenzialmente benigne alla TC, indipendentemente dalle dimensioni, non sono passibili della soluzione chirurgica, a meno che il paziente non preferisca la loro rimozione. Le linee guida infine puntualizzano i criteri di follow-up. Nessuna ulteriore valutazione è da eseguirsi per le masse < a 4 cm potenzialmente benigne e non funzionanti. Per le masse, non funzionanti, ma dubbie radiologicamente per le quali non si consiglia la chirurgia è utile una TC senza contrasto o RM dopo 6-12 mesi. Nel caso di un accrescimento del 20% o di 5 mm è consigliabile la surrenectomia mentre se l'accrescimento è inferiore si preferisce ripetere l'imaging dopo altri 6-12 mesi. Anche lo studio ormonale non è più necessario ripetere nelle forme risultate non funzionanti, a meno che non compaiano segni clinici di ipersecrezione ormonale o che peggiorino le eventuali comorbidità cardiometaboliche. Invece nelle forme asintomatiche di "secrezione autonoma del cortisolo" è opportuna una valutazione annuale ormonale e delle comorbidità, pur sapendo che la trasformazione in S. Cushing franca è estremamente rara. Un ultimo aspetto riguarda il rilievo di incidentalomi in pazienti già affetti da un tumore extrasurrenale. Lo scenario non cambia molto, se non con il sussidio della PET con FDG per quanto riguarda l'imaging che può essere di aiuto per stabilire un nesso tra tumore extrasurrenale e incidentaloma. Se la TC senza contrasto suggerisce la benignità della lesione si può soprassedere ad ulteriori studi, al massimo ripetendo un follow-up radiologico ogni 6-12 mesi

Biodegradation of polyethylene in digestive gland homogenates of marine invertebrates

Вiotic factors may be the driving force of plastic fragmentation along with abiotic factors. Since understanding the processes of biodegradation and biological depolymerization of plastic is important, a new methodological approach was proposed in this study to investigate the role of marine invertebrate digestive enzymes in plastic biodegradation. The aim of this study is to evaluate the possibility of enzymatic biodegradation of polyethylene fragments in the digestive gland homogenate of marine invertebrates differing in their feeding type (Strongylocentrotus nudus, Patiria pectinifera, Mizuhopecten yessoensis). Significant changes are found in the functional groups of the polymer after 3 days of incubation in the digestive gland homogenates of the studied marine invertebrates. A significant increase in the calculated CI (carbonyl index) and COI (сarbon-oxygen index) indices compared to the control sample was observed. The results suggest that digestive enzymes of studied organisms may play an important role in the biogeochemical cycling of plastic

Abnormalities in Copper Status Associated with an Elevated Risk of Parkinson’s Phenotype Development

In the last 15 years, among the many reasons given for the development of idiopathic forms of Parkinson’s disease (PD), copper imbalance has been identified as a factor, and PD is often referred to as a copper-mediated disorder. More than 640 papers have been devoted to the relationship between PD and copper status in the blood, which include the following markers: total copper concentration, enzymatic ceruloplasmin (Cp) concentration, Cp protein level, and non-ceruloplasmin copper level. Most studies measure only one of these markers. Therefore, the existence of a correlation between copper status and the development of PD is still debated. Based on data from the published literature, meta-analysis, and our own research, it is clear that there is a connection between the development of PD symptoms and the number of copper atoms, which are weakly associated with the ceruloplasmin molecule. In this work, the link between the risk of developing PD and various inborn errors related to copper metabolism, leading to decreased levels of oxidase ceruloplasmin in the circulation and cerebrospinal fluid, is discussed

Acute and Chronic Effects of Medium-Chain Triglyceride Supplementation on Metabolic Parameters and Working Memory in Rats

Medium-chain triglycerides (MCT) have demonstrated a wide range of neuroprotective effects, although the mechanisms still remain poorly understood. Animal models are indispensable for such research. Metabolic effects of regular diet supplementation with fats must be considered. Male Wistar rats aged 2.5 months received (o/g) 3 g/kg/day of MCT oil, lard, or water (control) as a supplement to standard chow for 28 days. On the 17th day, the animals were tested in Y-maze. On the 28th day, blood was collected for biochemical testing (glucose, triglycerides (TG), total cholesterol (TC), HDL cholesterol). In a separate experiment, animals received 3 g/kg MCT, lard, or water, and were then sacrificed 30 or 120 min after. Blood was collected for biochemical testing (glucose, lactate, pyruvate, acetoacetate, &beta;-hydroxybutyrate (BHB), TC, TG, aspartate transaminase (AST), alanine transaminase (ALT)). In the Y-maze test, the MCT-fed rats demonstrated an increased frequency of spontaneous alterations compared to both the control and lard groups, indicating improved working memory. Chronic administration of neither fat affected the blood glucose, TG, TC, and HDL cholesterol. Acutely, MCT supplementation elevated blood BHB, while lard did not. Lard increased blood TG, TC, and ALT, while MCT did not. Daily supplementation of standard feed with MCT led to mild intermittent ketosis and improved working memory in rats. Neither chronic nor acute MCT administration had any adverse effect on metabolic health markers. This animal model may be used to study the mechanisms of the cognitive-enhancing effects of MCT

Alterations in Serotonin Neurotransmission in Hyperdopaminergic Rats Lacking the Dopamine Transporter

Biogenic amines dopamine (DA) and serotonin (5-HT) are among the most significant monoaminergic neurotransmitters in the central nervous system (CNS). Separately, the physiological roles of DA and 5-HT have been studied in detail, and progress has been made in understanding their roles in normal and various pathological conditions (Parkinson’s disease, schizophrenia, addiction, depression, etc.). In this article we showed that knockout of the gene encoding DAT leads not only to a profound dysregulation of dopamine neurotransmission in the striatum but also in the midbrain, prefrontal cortex, hippocampus, medulla oblongata and spinal cord. Furthermore, significant changes were observed in the production of mRNA of enzymes of monoamine metabolism, as well as to a notable alteration in the tissue level of serotonin, most clearly manifested in the cerebellum and the spinal cord. The observed region-specific changes in the tissue levels of serotonin and in the expression of dopamine and serotonergic metabolism enzymes in rats with an excess of dopamine can indicate important consequences for the pharmacotherapy of drugs that modulate the dopaminergic system. The drugs that affect the dopaminergic system could potently affect the serotonergic system, and this fact is important to consider when predicting their possible therapeutic or side effects