Protective Effect of Meso-Tetrakis-(3,5-di-tert-butyl-4-hydroxyphenyl)porphyrin on the In Vivo Impact of Trimethyltin Chloride on the Antioxidative Defense System

The in vivo effect of trimethyltin chloride (Me(3)SnCl), free base meso-tetrakis(3,5-di-tert-butyl-4-hydroxyphenyl)porphyrin (R′(4)PH(2)) and their equimolar mixture, on the enzymatic activity of catalase (CAT), superoxide dismutase (SOD), and on the total content of free sulfhydryl groups has been studied in rat liver and kidney. It was demonstrated that the simultaneous treatment of tested animals with the combination of Me(3)SnCl and R′(4)PH(2) reduced the toxic impact of Me(3)SnCl

Трансформация правового регулирования налоговых отношений в условиях цифровой экономики

The subject. The modern world is constantly changing, which makes it necessary to update the means and methods of legal regulation of public relations. Moreover, these relations themselves are changing, new areas of public relations are emerging, for which it is necessary to create a legal framework. The sphere of financial and legal regulation is no exception. The most important issue, which has been on the agenda of the international community for several years, is the development of the digital economy. The legal realities of digitalization largely determine what place the Russian economy will occupy in the emerging global digital market. It is necessary to develop a comprehensive legal concept that allows ensuring compliance with the fiscal interests of the state in the context of digital transformation. In this regard, the transformation of tax relations and their legal regulation is particularly important.Purpose of the study. The article is devoted to the transformation of the legal regulation of tax relations in the digital economy. In order for Russian financial and legal regulation to contribute to an effective response to the challenges posed by digitalization, it is necessary to develop a comprehensive legal concept that allows ensuring compliance with the fiscal interests of the state in the context of digital transformation. In this regard, the transformation of tax relations and their legal regulation is of particular importance.Methodology. The research was carried out with the application of the formally legal interpretation of legal acts as well as the comparative analysis of Russian and European legal literature. Structural and systemic methods are also the basis of the research. The main results. The necessity to develop legal solutions in the field of taxation of the digital economy is determined by the focus on legal support for the stability of financial and legal regulation and the principle of certainty of taxation. In these circumstances, it is important to implement the control function of financial law. The need to ensure compliance with the fiscal interests of the state, both at present and in the long term, requires the transformation of essential approaches to the legal regulation of the system of taxes and fees, the principles and elements of taxation, tax administration and tax control. In this regard, it is proposed to provide for special rules for calculating and paying income tax on foreign digital companies and, in parallel, to expand tax incentives for Russian companies.Сonclusions. The authors come to the conclusion that the actual scientific task is to develop a methodological position on the directions of reforming the national tax legislation and the international tax doctrine of the Russian Federation in the context of the digital transformation of public relations. According to the results of the study, it is concluded that it is necessary to ensure compliance with the fiscal interests of the state. This requires the transformation of essential approaches to the legal regulation of tax relations, both in the context of determining the appropriate legal forms for regulating the tax base levied in Russia in the context of the emerging digital economy, and for influencing international tax policy in order to use all the advantages provided by international tax cooperation and neutralize the threats caused by international tax competition.Рассматривается трансформация правового регулирования налоговых отношений в условиях цифровой экономики. Актуальной научной задачей объявляется выработка методологической позиции относительно направлений реформирования национального налогового законодательства и международной налоговой доктрины Российской Федерации в условиях цифровой трансформации общественных отношений. По итогам исследования делается вывод о необходимости обеспечения соблюдения фискальных интересов государства, что требует трансформации сущностных подходов к правовому регулированию налоговых отношений как в контексте определения надлежащих правовых форм для регламентации налоговой базы, облагаемой в России, в условиях формирующегося цифрового уклада экономики, так и для воздействия на международную налоговую политику с целью использования всех преимуществ, предоставляемых международной налоговой кооперацией, и нейтрализации угроз, вызываемых международной налоговой конкуренцией. В этой связи предлагается предусмотреть специальные правила исчисления и уплаты налога на прибыль иностранных цифровых компаний и параллельно расширять меры налогового стимулирования российских компаний

The formation and development trends of the consulting market in Russia

© 2015, Mediterranean Center of Social and Educational Research. All rights reserved. In the conditions of rapid growth of service industries and, above all, business services, the importance of advisory services (consulting) is steadily enhancing for the domestic economy and the growth of its competitiveness. The article analyzes the basic processes occurring in the modern Russian market of consulting services, the trends and patterns of its development, including the growing processes of concentration and centralization, the underdevelopment of market institutions, the lack of legislation regulating this market segment, structural defects associated with the excessive income growth of the management consulting. All this allowed us to draw some important conclusions about the unstable and contradictory nature of the development of the domestic market of consulting, the deformation of its structure and the absence of the state policy in the sphere of regulation of the consulting services market, and to develop recommendations for its stabilization, including the improvement of legislation in the field of intellectual property, the expansion and strengthening of the foreign economic positions of the consulting companies in Russia, the efficiency improvement of their participation in the international division of labor. The article is intended for students studying methods of conducting marketing research on the market of consulting services, teachers of the discipline "Marketing in services", "Consulting" as well as for marketing managers and managers of consulting companies elaborating strategies for their development

EPR Study of the Vanadium Ions in Mg2SiO4 Crystal

Vanadium-doped forsterite crystal has been studied with X-band electron paramagnetic resonance (EPR) spectroscopy. The sample was grown by the Czochralski technique in an argon atmosphere with 2 vol% of hydrogen. The EPR spectrum of the sample at T = 15 K is predominantly represented by the V4+ ion signals that possess a characteristic eight-line hyperfine structure and are observed close to g = 2. The observation of the two magnetically nonequivalent centers in the angular dependence in the (ab) crystal plane and one center in the (ac) and (bc) planes, combined with the published optical spectroscopy data, unambiguously show that the V4+ ions are located at the silicon lattice site. Principal values of the hyperfine A and g-tensor and magnetic axes orientations of the V4+ centers have been determined. The orientation disorder of the V4+ centers has been found around the crystalline c axis but not in the (ab) crystal plane. The angular variation of the hyperfine component linewidth is described best with a disorder range of ±3. 0°. © 2012 Springer-Verlag Wien

Spectral optical coherent tomography of peripapillar retina and optic nerve disc features in patients with pseudoexfoliative syndrome

Изучены особенности диска зрительного нерва (ДЗН) и перипапиллярной сетчатки методом спектральной оптической когерентной томографии (СОКТ). Обследовано 25 пациентов (50 глаз) с начальной и незрелой катарактой без псевдоэксфолиативного синдрома (ПЭС), 100 пациентов (200 глаз) с начальной и незрелой катарактой и ПЭС и 31 пациент (46 глаз) с начальной и незрелой катарактой, осложненной ПЭС и глаукомой. Установлено, что у 17 % больных катарактой с ПЭС отмечается перипапиллярная атрофия пигментного эпителия сетчатки. У пациентов с катарактой и ПЭС без нарушения гидродинамики объем нейроретинального пояска более 0,31 мм3, что свидетельствует об отсутствии клинически значимых признаков оптиконейропатии. У больных с ПЭС и глаукомой отмечено статистически достоверное уменьшение толщины слоя нервных волокон в перипапиллярной зоне по сравнению с группой больных без глаукомы: на 13 % на I стадии; на 27 % на II стадии; на 47 % на III стадии глаукомы. Раннее выявление изменений ДЗН методом СОКТ можно рекомендовать для прогнозирования развития оптиконейропатии зрительного нерва при ПЭС.Actuality of the study is due to the fact that according to the literature pseudoexfoliative syndrome is a systemic degenerative process that affects not only the anterior but also the posterior segment of the eye. The purpose of the research is to describe the features of the optic disc and peripapillary retina in patients with cataract complicated pseudoexfoliative syndrome and glaucoma by method of spectral optical coherent tomography.The study included 25 patients (50 eyes) with initial and immature cataract without pseudoexfoliative syndrome, 100 patients (200 eyes) with initial and immature cataract with pseudoexfoliative syndrome and 31 patients (46 eyes) with initial and immature cataract complicated by pseudoexfoliative syndrome and glaucoma. Examination of the optic nerve was performed by spectral optical coherent tomography apparatus SOCT Copernicus Optopol standard protocol scanning 3D Disc analysis. It was found that 17% of patients with cataract and pseudoexfoliative syndrome were revealed peripapillary retinal pigment epithelium atrophy. In patients with pseudoexfoliative syndrome without breaking the hydrodynamic volume of the neuro-retinal rim was over 0.31 mm3 that points to the absence of clinically significant signs of optical neuropathy. In patients with pseudoexfoliative glaucoma statistically significant decrease in the nerve fiber layer thickness in the peripapillary region was revealed, compared with a group of patients without glaucoma: 13% in stage I, 27% in stage II, 47% in stage III glaucoma

Experimental manifestations of the Nb^{4+}-O^{-} polaronic excitons in KTa_{0.988}Nb_{0.012}O_{3}

The formation of the photo-polaronic excitons in ABO_{3} perovskite type oxides has been detected experimentally by means of the photoinduced electron paramagnetic resonance studies of KTa_{0.998}Nb_{0.012}O_{3} crystals. The corresponding microwave X-band spectrum at T < 10 K consists of a narrow, nearly isotropic signal located at g ~ 2 and a strongly anisotropic component. The first signal, which has a rich structure due to hyperfine interactions with the lattice nuclei, is attributed to the single trapped charge carriers: the electrons and/or the holes. The anisotropic spectrum is caused by the axial centers oriented along the C_{4} pseudo-cubic principal crystalline axes. The spectrum angular dependence can be described well by an axial center with S = 1, g_{\parallel) = 0.82, g_{\perp} = 0.52 and D = 0.44 cm^{-1}. The anisotropic spectrum is attributed to the Nb^{4+}-O^{-} polaronic excitons. The temperature dependence of the anisotropic component is characterized by two activation energies: the internal dynamics activation E_{a1} = 3.7\pm0.5 meV, which makes the EPR spectrum unobservable above 10 K, and the destruction energy E_{a2} = 52\pm4 meV. By comparing the anisotropic photo-EPR spectrum and the photoinduced optical absorption temperature dependencies, we found that the Nb^{4+}-O^{-} polaronic excitons also manifested themselves via the ~0.7 eV wide absorption band arising under UV light excitation in the weakly concentrated KTaO_{3}:Nb crystals.Comment: PDF, 15 pages, 6 figures (submitted to Physical review B

Ischemic Changes in the Mucous Membrane of the Transverse Colon as a Complication of Acute Pancreatitis

Aim: to present a clinical case of a patient with a complicated course of acute pancreatitis.Key points. A 31-year-old patient was admitted to the surgical department with a clinical picture of acute alcoholic pancreatitis. Signs of anemia were regarded as a consequence of gastrointestinal bleeding. Computed tomography with contrast enhancement, along with an increase in the size of the pancreas, the presence of foci of pancreatic necrosis with multiple fluid accumulations in the parapancreatic space, revealed smoothed gaustration and thickening of the walls of the predominantly transverse colon. During colonoscopy, ischemic changes of the colon mucosa were detected in a timely manner. Negative results of analysis for toxins A and B of Clostridioides difficile and pathogenic intestinal flora were obtained. By the means of intensive care, it was possible to achieve complete stabilization of the patient's condition, normalization of laboratory blood parameters and relief of ischemic processes in the colon wall.Conclusion. Ischemic changes of the colon can serve as a complication of acute pancreatitis. A thorough analysis of the results of computed tomography at the first signs of colon lesion and colonoscopy contributed to the rapid detection of complications and prevention of irreversible colon ischemia