TRANSACTION COSTS FOR PROVIDING SERVICES TO A PARTICIPANT IN FOREIGN ECONOMIC ACTIVITY FOR CONNECTING TO THE ELECTRONIC DECLARATION SYSTEM OF THE FEDERAL CUSTOMS SERVICE OF RUSSIA

The essence of costs in the organizational interaction between participants of external economic activity and the market in the case of connection to the electronic Declaration system has been revealed. This type of cost is classified as transactional. The expenses faced by participants in foreign economic activity at the present time when connecting to the electronic Declaration system have been identified and disclosed. It has been found that the existence of intermediaries in the process of providing such services leads to transaction costs of an explicit type Seven groups of implicit transaction costs also have been highlighted. Various approaches to measuring transaction costs have been considered, a partial use of ordinalist and cardinalist approaches has been proposed

Photoelectric fields in doped lithium niobate crystals

Photoinduced light scattering (PILS) in nominally pure stoichiometric and congruent lithium niobate single crystals (LiNbO3), and ones doped with B³⁺, Cu²⁺, Zn²⁺, Mg²⁺, Gd³⁺, Y³⁺, Er³⁺ cations was studied. All crystals have a relatively low effect of photorefraction and are promising materials for frequency conversion, electro-optical modulators and shutters. It was found that the photovoltaic and diffusion fields for some crystals have a maximum at a wavelength of 514.5 nm. All the crystals studied are characterized by a maximum of the integral intensity of the speckle structure of the PILS at a wavelength of 514.5 nm.Institute of Solid State Physics, University of Latvia as the Center of Excellence has received funding from the European Union’s Horizon 2020 Framework Programme H2020-WIDESPREAD-01-2016-2017-TeamingPhase2 under grant agreement No. 739508, project CAMART

Эволюция системы экологических налогов, сборов и платежей в Российской Федерации

The article presents an analysis of the development of the system of taxes and fees on natural resources in the Russian Federation from 1991 to 2017. The authors note that within the period under review, the system of natural resource taxation has undergone significant changes related to the political and economic transformational processes in the Russian Federation. The last few years of modernization of the domestic economy have required a review of the attitude towards rental income, nature management and the environment as a whole. The last fact is confirmed by the fact that the current year is declared the year of ecology in our country. The aim of the study is to summarize information on the structural elements of the system of environmental taxes, fees and payments in the Russian Federation. The main focus of the authors’ attention is directed to mechanisms for regulating the consumption of natural resources by both natural and legal persons, as well as the need to restore natural potential after consumption within the framework of financial and production activities of economic entities in the Russian Federation. The main analytical materials of the study were the Russian legal framework and accompanying regulatory by-laws in the field of taxation, official explanations of the relevant authorities, accompanying analytical and statistical materials, publications of scientific and periodicals. In order to increase the objectivity of the conclusions, the following methods were used: the method of scientific abstraction, analysis, synthesis, comparison, modeling, grouping of data. In addition, an analysis of the scientific literature, the legal framework was applied. The result of the study was the identification of two basic categories of payments. Environmental taxes (mineral extraction tax, water tax, land tax, transport tax) and environmental charges (collection for use of wildlife and aquatic biological resources. One-time and regular payments for use and collection for participation in a tender (auction) for the use of subsoil, payment for the use of a water body, payment for the negative impact on the environment, recycling environmental charges, payments of the Citizens-legal nature: the rent for the use of forests, for the use of land). The mechanisms of their collection are presented in details. Based on the results of the study, the authors recommend clarifying and simplifying the mechanisms of legislative regulation of the whole set of natural resources payments and proposing the creation of a transparent and understandable management and control system for the careful exploitation of the ecological potential of the territories of the Russian Federation. An analysis of the current system of taxes and the corresponding system of payments made it possible to conclude that at the legislative level there is no single line on the regulation of nature-resource payments. Such randomness, according to the authors, is difficult to explain, since there is no reason why this or that form of tax, collection, civil-legal payment is not argued anywhere. It is noted that the exact concept of environmental tax is absent in the legislation of the Russian Federation, but this terminological phrase is used unofficially to designate some payment obligations. В статье представлен анализ развития системы налогов и сборов на природные ресурсы в Российской Федерации с 1991 по 2017 гг. Авторы отмечают, что в рамках рассматриваемого периода времени система природоресурсного налогообложения претерпела значительные изменения, связанные с политическими и экономическими трансформационными процессами в Российской Федерации. Последние несколько лет модернизационных преобразований отечественной экономики потребовали пересмотра отношения к рентным доходам, природопользованию и окружающей среде в целом. Последний факт подтверждается и тем, что текущий год объявлен годом экологии в нашей стране. Целью исследования является обобщение информации о структурных элементах системы экологических налогов, сборов и платежей в Российской Федерации. Основной фокус внимания авторов направлен на механизмы регулирования потребления природных ресурсов как физическими, так и юридическими лицами, а также на необходимость восстановления природного потенциала после его потребления в рамках финансово-производственной деятельности хозяйствующих субъектов в РФ. Основными аналитическими материалами исследования стали российская правовая база и сопутствующие нормативные подзаконные акты в области налогообложения, официальные разъяснения профильных органов власти, сопутствующие аналитические и статистические материалы, публикации научной и периодической печати. В целях повышения объективности выводов применялись следующие методы: метод научной абстракции, анализа, синтеза, сравнения, моделирования, группировки данных. Помимо этого, применялся анализ научной литературы, нормативно-правовой базы. Результатом исследования стало выявление двух базовых категорий платежей: экологические налоги (налог на добычу полезных ископаемых; водный налог; земельный налог; транспортный налог) и экологические сборы (сбор за пользование объектами животного мира и водными биологическими ресурсами; разовые и регулярные платежи за пользование и сбор за участие в конкурсе (аукционе) на пользование недрами; плата за пользование водным объектом; плата за негативное воздействие на окружающую природную среду; утилизационный экологический сбор; платежи гражданско-правового характера: арендная плата за пользование лесами; за пользование земельными участками). Отдельно детально представлены механизмы их взимания. По итогам исследования авторами рекомендуется проведение уточнения и упрощения механизмов законодательного регулирования всей совокупности природоресурсных платежей, а также предлагается создание прозрачной и понятной системы управления и контроля в целях бережной эксплуатации экологического потенциала территорий Российской Федерации. Анализ действующей системы налогов и соответствующей системы платежей позволил сделать вывод о том, что на законодательном уровне отсутствует единая линия по регулированию природоресурсных платежей. Подобная хаотичность, по мнению авторов, сложно объяснима, так как законодательно нигде не аргументирована та или иная форма налога, сбора, гражданско-правового платежа. Отмечается, что точное понятие экологического налога отсутствует в законодательстве РФ, но это терминологическое словосочетание используют неофициально для обозначения некоторых платёжных обязательств.

Редкий случай абсцесса червя мозжечка туберкулезной этиологии

Review of a patient with HIV infection and generalized tuberculosis against the background of progression of neurological deficit complicated by irregular therapy. Features of diagnosis and differential diagnosis of brain lesions in immunosuppression.  Обзор пациента с ВИЧ-инфекцией и генерализованным туберкулезом на фоне прогрессирования неврологического дефицита, осложненного нерегулярным приемом терапии. Особенности диагностики и дифференциальной диагностики поражений головного мозга при иммуносупрессии.

Identification of Novel Candidate Markers of Type 2 Diabetes and Obesity in Russia by Exome Sequencing with a Limited Sample Size

Type 2 diabetes (T2D) and obesity are common chronic disorders with multifactorial etiology. In our study, we performed an exome sequencing analysis of 110 patients of Russian ethnicity together with a multi-perspective approach based on biologically meaningful filtering criteria to detect novel candidate variants and loci for T2D and obesity. We have identified several known single nucleotide polymorphisms (SNPs) as markers for obesity (rs11960429), T2D (rs9379084, rs1126930), and body mass index (BMI) (rs11553746, rs1956549 and rs7195386) (p < 0.05). We show that a method based on scoring of case-specific variants together with selection of protein-altering variants can allow for the interrogation of novel and known candidate markers of T2D and obesity in small samples. Using this method, we identified rs328 in LPL (p = 0.023), rs11863726 in HBQ1 (p = 8 × 10−5), rs112984085 in VAV3 (p = 4.8 × 10−4) for T2D and obesity, rs6271 in DBH (p = 0.043), rs62618693 in QSER1 (p = 0.021), rs61758785 in RAD51B (p = 1.7 × 10−4), rs34042554 in PCDHA1 (p = 1 × 10−4), and rs144183813 in PLEKHA5 (p = 1.7 × 10−4) for obesity; and rs9379084 in RREB1 (p = 0.042), rs2233984 in C6orf15 (p = 0.030), rs61737764 in ITGB6 (p = 0.035), rs17801742 in COL2A1 (p = 8.5 × 10−5), and rs685523 in ADAMTS13 (p = 1 × 10−6) for T2D as important susceptibility loci in Russian population. Our results demonstrate the effectiveness of whole exome sequencing (WES) technologies for searching for novel markers of multifactorial diseases in cohorts of limited size in poorly studied populations

Comparison of proliferative activity of Wharton jelly mesenchymal stem cells in cultures under various gas conditions

Aim. To optimize the cultivation of Wharton jelly-derived mesenchyma stem cells (WJ-MSCs) using physiological oxygen concentrations, and to compare the effect of “hypoxic” gas mixtures, based on nitrogen and argon, on their proliferative activity. Methods. From the first passage, WJ-MSCs were cultivated during five passages in the nitrogen-based gas mixture (3 % oxygen, 4 % carbon dioxide, 93 % nitrogen) and argon-based gas mixture (3 % oxygen, 4 % carbon dioxide, 93 % argon), 7 days before replating. At each passage the final cell number was estimated and the number of population doublings was calculated. Results. The proliferation level of WJ-MSCs, cultured in both gas mixtures with 3 % of O2, was significantly higher compared to that under the regular CO2-incubator conditions. In argon-based mixture, the WJ-MSCs proliferation was higher than in the control but lower than in nitrogen-based mixture. Conclusion. Cultivation of human WJ-MSCs under 3 % O2 had a stimulating effect on the cell proliferation potential. The highest intensity of the cell multiplication was observed in the nitrogen-based mixtures

Ways to optimize the structure of the financial resources of the enterprise: administrative aspect

The topicality of the research is that in the limited domestic sources and the high cost of funds needed to develop a financial mechanism, which will enable the most efficient use of available resources. Problems of development of methodology of financial management are discussed quite actively. A significant influence on the formation of the system of financial management in Russia provide worldwide trends in the development of the theory and practice of corporate governance. Tools of the theory and practice of financial management is constantly evolving and improving under the influence of the changing economic environment. For resource management organizations financial instruments can be thought of as a Toolkit for the development of existing enterprises and instrumentation used in the formation of new organizations. The existing methods of optimising resources, serving as criteria optimization of resources and cash flow, profit maximization, minimization of financial risks, and others, are fairly generic, in view of this further research is required in this direction

Evolution of the system of environmental taxes and charges in the Russian Federation

The article presents an analysis of the development of the system of taxes and fees on natural resources in the Russian Federation from 1991 to 2017. The authors note that within the period under review, the system of natural resource taxation has undergone significant changes related to the political and economic transformational processes in the Russian Federation. The last few years of modernization of the domestic economy have required a review of the attitude towards rental income, nature management and the environment as a whole. The last fact is confirmed by the fact that the current year is declared the year of ecology in our country. The aim of the study is to summarize information on the structural elements of the system of environmental taxes, fees and payments in the Russian Federation. The main focus of the authors’ attention is directed to mechanisms for regulating the consumption of natural resources by both natural and legal persons, as well as the need to restore natural potential after consumption within the framework of financial and production activities of economic entities in the Russian Federation. The main analytical materials of the study were the Russian legal framework and accompanying regulatory by-laws in the field of taxation, official explanations of the relevant authorities, accompanying analytical and statistical materials, publications of scientific and periodicals. In order to increase the objectivity of the conclusions, the following methods were used: the method of scientific abstraction, analysis, synthesis, comparison, modeling, grouping of data. In addition, an analysis of the scientific literature, the legal framework was applied. The result of the study was the identification of two basic categories of payments. Environmental taxes (mineral extraction tax, water tax, land tax, transport tax) and environmental charges (collection for use of wildlife and aquatic biological resources. One-time and regular payments for use and collection for participation in a tender (auction) for the use of subsoil, payment for the use of a water body, payment for the negative impact on the environment, recycling environmental charges, payments of the Citizens-legal nature: the rent for the use of forests, for the use of land). The mechanisms of their collection are presented in details. Based on the results of the study, the authors recommend clarifying and simplifying the mechanisms of legislative regulation of the whole set of natural resources payments and proposing the creation of a transparent and understandable management and control system for the careful exploitation of the ecological potential of the territories of the Russian Federation. An analysis of the current system of taxes and the corresponding system of payments made it possible to conclude that at the legislative level there is no single line on the regulation of nature-resource payments. Such randomness, according to the authors, is difficult to explain, since there is no reason why this or that form of tax, collection, civil-legal payment is not argued anywhere. It is noted that the exact concept of environmental tax is absent in the legislation of the Russian Federation, but this terminological phrase is used unofficially to designate some payment obligations

THE EFFECT OF SEEDBED TREATMENT BY THE PROTECTING PREPARATIONS AND MINERAL FERTILIZERS ON SEED QUALITY

Soil fertility decrease, economic and organizational factors reduce the valuable qualities of the varieties, and therefore the preventive measures that prevent deterioration of the variety are of great importance. Seedbed treatment, such as disinfection of seeds with the preparations that have a healing effect from various diseases, soil pests and air-thermal treatment of seeds, application of mineral fertilizers are important measures necessary for effective seed production. Long-term studies conducted on experimental and industrial plots of the Samara RIA have established that seed disinfection with the preparations of systemic action ‘ScenicCombi’, ‘Lamador KS’, ‘Ranazol Ultra KS’ is the most effective. There has been estimated the effect of spring solar heating of seeds by warm atmospheric air, promoting their awakening, exit from ‘secondary dormancy’ and germination increase. There has been noted a positive effect of the full fertilizer on the sowing and yielding qualities of the seeds. There have been determined the optimal doses of fertilizers N30P30K30, N45P45K45 for seed production of winter wheat, spring wheat and barley with the best yielding properties (on 6.2–7.4% in comparison with the control)

Restenosis pathophysiological mechanisms and genetic markers after percutaneous coronary interventions

Coronary restenosis remains the main problem for effectiveness of percutaneous transluminal coronary angioplasty (PCA) and coronary stenting (CS). The aim of this review is to analyze pathogenetic mechanisms of coronary restenosis after PCA and CS, as well as various polymorphisms of relevant candidate genes as potential genetic markers of post‑PCA and post‑CS restenosis. Both pathophysiological mechanisms and genetic basis are different for stent restenosis and post‑PCA, stent‑free restenosis. There are genes, which could be used as genetic markers of stent restenosis risk. For PCA restenosis risk, there are genes, also used as genetic markers. Genetic testing before percutaneous coronary interventions could identify patients with high restenosis risk, that, combined with new pharmaceutical approaches, will decrease coronary restenosis rates after PCA and CS