SPECIAL ASPECTS OF DELINEATION OF AUTHORITY BETWEEN FIELD AND/OR DESK TAX AUDIT OR AUDIT OF COMPLETENESS OF THE CALCULATION AND PAYMENT OF TAXES ASSOCIATED WITH TRANSACTIONS BETWEEN RELATED PARTIES

In the modern context monitoring transfer pricing on the part of state authorities and tax adjustments of controlled transactions between associated and independent parties are vital for the economy and budget of the country. The article is devoted to the correct interpretation of the legislation due to the lack of the appropriate delineation of authority conducting field and/or desk tax audit or audit of completeness of the calculation and payment of taxes associated with transactions between related parties

SPECIAL ASPECTS OF DELINEATION OF AUTHORITY BETWEEN FIELD AND/OR DESK TAX AUDIT OR AUDIT OF COMPLETENESS OF THE CALCULATION AND PAYMENT OF TAXES ASSOCIATED WITH TRANSACTIONS BETWEEN RELATED PARTIES

In the modern context monitoring transfer pricing on the part of state authorities and tax adjustments of controlled transactions between associated and independent parties are vital for the economy and budget of the country. The article is devoted to the correct interpretation of the legislation due to the lack of the appropriate delineation of authority conducting field and/or desk tax audit or audit of completeness of the calculation and payment of taxes associated with transactions between related parties

Evolution of Star Clusters in Time-Variable Tidal Fields

Strong tidal forces can dominate star cluster evolution in merging galaxies, determining their mass loss rates and lifetimes. In order to model this evolution, we have developed a second-order accurate numerical method for integrating a star cluster in an arbitrary, time-variable tidal field. We obtain realistic tidal histories from a galaxy merger simulation including sink particles, which we interpret as young star clusters. Coupling those tidal accelerations to N-body models of isolated clusters, we perform detailed dynamical studies. We extend the Kira N-body integrator to handle these external fields. This generalizes the formalism previously used to explore the dynamical effects of the galactic tidal field on clusters in circular orbits. Furthermore, we develop an effective semi-analytic model that can be used for fast estimation of cluster mass loss in a galactic tidal field. We use this model to study the evolution of globular cluster mass function in isolated and merging galaxies.Ph.D., Physics -- Drexel University, 201

ЭПИДЕМИОЛОГИЧЕСКОЕ ИССЛЕДОВАНИЕ НИЗКОЭНЕРГЕТИЧЕСКИХ ПЕРЕЛОМОВ В РЕСПУБЛИКЕ АРМЕНИЯ

Until present no data was available inArmeniain respect of incidence of low energy fractures that are typical of osteoporotic locations which consequently did not allow to evaluate the scope of this problem across the country.Purpose of the study – to identify the incidence of low energy fractures in proximal femur, in distal forearm, in proximal humerus and in distal tibia across population ofArmenia aged 50 years and older.Materials and methods. An observing population study was performed in two regions of Armenia during 2011-2013 where the frequency of selected locations in cases of moderate trauma was identified. During 2011-2012 the information was collected based on traumatology service records adding in 2013 other sources including primary level of healthcare due to observed infrequent applications for medical help in cases of trauma. Results. In 2013 the incidence of proximal femur fractures in men was reported as 136 cases per 100 000 of population aged 50 years and older, in women – 201 cases per 100 000. At the same time only 57.7% of patients with proximal femur fractures were admitted to hospital. Distal forearm fractures incidence in men and women was observed correspondingly 56/100 000 and 176/100 000 cases, proximal humerus fractures – 39/100 000 and 86/100 000 cases and distal tibia fractures – 39/100 000 and 86/100 000 cases. The predicted annual number of proximal femur fracture in Armenia amounts to 2067 cases, distal forearm fractures – 1205, proximal humerus fractures – 640.Conclusion. Epidemiological data that was collected for the first time on low energy fractures incidence confirmed the acute osteoporosis issue inArmenia and revealed the problems in organization of medical care for the group of senior patients with injuries.До настоящего времени в Армении отсутствовали данные о частоте низкоэнергетических переломов, что не позволяло оценить масштабы проблемы остеопороза.Целью исследования было определение инцидентности низкоэнергетических (остеопорозных) переломов проксимального отдела бедренной кости (ППОБК), переломов дистального отдела предплечья, плечевой кости, а также дистальных отделов голени у лиц 50 лет и старше. Методы. В 2011–2013 гг. в двух регионах страны было проведено обсервационное популяционное исследование количества переломов, произошедших при небольшой травме. В 2011–2012 гг. сбор информации проводился на основе данных травматологической службы, а в2013 г. к ним добавили другие источники, включая первичное звено здравоохранения.Результаты. Инцидентность ППОБК среди лиц 50 лет и старше составила 136 и 201 на 100 тыс. у мужчин и женщин соответственно. При этом было госпитализировано только 57,7% пациентов. Инцидентность переломов дистального отдела предплечья у мужчин и женщин составила соответственно 56 и 176 на 100 тыс., переломов проксимального отдела плечевой кости – 39 и 86 на 100 тыс., костей дистального отдела голени – 39 и 86 на 100 тыс. Прогнозируемое ежегодное число ППОБК составляет 2067 случаев, переломов дистального отдела предплечья – 1205, переломов проксимального отдела плечевой кости – 640.Выводы. Проведенное исследование выявило низкий уровень оказания специализированной травматологической помощи пожилым пациентам с низкоэнергетическими переломами. Республика Армения остро нуждается в программах, направленных на профилактику, раннее выявление и лечение остеопороза

Long-term dementia prevalence in Parkinson Disease: Glass half-full?

Introduction: Dementia occurs in up to 80% of Parkinson’s disease (PD) patients long-term, but studies reporting such high rates were published years ago and had relatively small sample sizes and other limitations. Objective: To determine long-term, cumulative dementia prevalence rates in PD using data from two large, ongoing, prospective observational studies. Design: Analyses of data from the Parkinson’s Progression Markers Initiative (PPMI) and a longstanding PD research clinical core at the University of Pennsylvania (Penn). Setting: PPMI is a multi-site international study, and Penn is a single site study at a tertiary movement disorders center. Participants: PPMI enrolls de novo, untreated PD participants at baseline, and Penn enrolls a convenience cohort from a large clinical center. Methods: For PPMI a cognitive battery and MDS-UPDRS Part I are administered annually, and the site investigator assigns a cognitive diagnosis annually. At Penn a comprehensive cognitive battery is administered either annually or biennially, and a cognitive diagnosis is made by expert consensus. Main Outcomes: Kaplan-Meier (KM) survival curves were fit for time from PD diagnosis to stable dementia diagnosis for each cohort, using assigned cognitive diagnosis of dementia as the primary endpoint (for both PPMI and Penn), and MoCA score <21 and MDS-UPDRS Part I cognition score ≥3 as secondary endpoints (for PPMI). In addition, cumulative dementia prevalence by PD disease duration was tabulated for each study and endpoint. Results: For the PPMI cohort, 417 PD participants were seen at baseline; estimated cumulative probability of dementia at year 10 disease duration were: 7% (site investigator diagnosis), 9% (MoCA) or 7.4% (MDS-UPDRS Part I cognition). For the Penn cohort, 389 PD participants were followed over time, with 184 participants (47% of cohort) eventually diagnosed with dementia. The KM curve for the Penn cohort had median time to dementia diagnosis =15 years (95% CI: 13-15) disease duration; the estimated cumulative probability of dementia was 27% at year 10, 50% at year 15, and 74% at year 20. Conclusions and Relevance: Results from two large, prospective studies suggest that dementia in Parkinson disease occurs less frequently, or later in the disease course, than often-cited previous research studies have reported

Объемные показатели офтальмогемодинамики при миопии и сопутствующей глаукоме с «нормализованным» давлением

PURPOSE: To study volumetric measurements of ocular hemodynamics in patients with myopia and primary open-angle glaucoma with statistically normal IOP on hypotensive medication. METHODS: The study included 326 eyes (206 patients) with myopia and glaucoma with IOP 25 мм в сравнении с аналогичным показателем у пациентов с ПЗ

Immunomodulation Targeting Abnormal Protein Conformation Reduces Pathology in a Mouse Model of Alzheimer's Disease

Many neurodegenerative diseases are characterized by the conformational change of normal self-proteins into amyloidogenic, pathological conformers, which share structural properties such as high β-sheet content and resistance to degradation. The most common is Alzheimer's disease (AD) where the normal soluble amyloid β (sAβ) peptide is converted into highly toxic oligomeric Aβ and fibrillar Aβ that deposits as neuritic plaques and congophilic angiopathy. Currently, there is no highly effective treatment for AD, but immunotherapy is emerging as a potential disease modifying intervention. A major problem with most active and passive immunization approaches for AD is that both the normal sAβ and pathogenic forms are equally targeted with the potential of autoimmune inflammation. In order to avoid this pitfall, we have developed a novel immunomodulatory method that specifically targets the pathological conformations, by immunizing with polymerized British amyloidosis (pABri) related peptide which has no sequence homology to Aβ or other human proteins. We show that the pABri peptide through conformational mimicry induces a humoral immune response not only to the toxic Aβ in APP/PS1 AD transgenic mice but also to paired helical filaments as shown on AD human tissue samples. Treated APP/PS1 mice had a cognitive benefit compared to controls (p<0.0001), associated with a reduction in the amyloid burden (p = 0.0001) and Aβ40/42 levels, as well as reduced Aβ oligomer levels. This type of immunomodulation has the potential to be a universal β-sheet disrupter, which could be useful for the prevention or treatment of a wide range of neurodegenerative diseases