Optimization of Taxes as a Factor of Money Laundering

The optimization of the tax base remains a serious challenge for any business entity. At the same time, the challenge to keep economic activities in the legal field remains no less urgent. This paper deals with the issues of optimizing profit tax. Such methods of the tax optimization as the creation of various reserves, depreciation savings, leasing operations are analyzed. Special attention is paid to such negative phenomena as predicate offences. Their features are described, as well as the possible consequences of their commitment.

Pharmacological and surgical experimental animal models of induction of spermatogenesis disorders

Introduction. Experimental induction of spermatogenesis disorders is possible mainly by physical, pharmacological methods. However, not all methods can cause non-obstructive azoospermia.Objective. To evaluate and compare the effectiveness of induction of spermatogenesis disorders in rat models by applying ligatures to the spermatic cords and administration of cisplatin.Materials & methods. Seventy-three mature male rats (Wistar) were divided into 2 experimental groups and 1 control (n = 9) group: group 1 (n = 27) with ligature on the spermatic cord for 12 h (n = 9), 24 h (n = 9), 36 h (n = 9); group 2 (n = 37) with five-fold intraperitoneal administration of cisplatin at concentrations of 5 mg/kg, 3 mg/kg, 1 mg/kg. On days 0, 7, 14, 28 after the last day of induction of spermatogenesis disorders, epididymal semen analysis, blood test, total serum testosterone, pathomorphological examination of testes tissue, body weight, reproductive system organ weight were performed to assess model performance.Results. Ligation to the spermatic cords did not have a negative effect on the general condition of the animals (p < 0.05), blood test (p < 0.05); there was a decrease in the testicular weight (p < 0.05), the appendage of the testis (p < 0.05), prostate (p < 0.05), the weight of the seminal vesicles did not change (p > 0.05). In group 1, the number of epidermal spermatozoa decreased in all subgroups, statistically significant changes were recorded at 7 (exposure 24 h) and 28 (exposure 12, 36 h) days of research. Histologically, there was no significant inhibition of spermatogenesis, except for a decrease in the area, diameter of the seminal tubules on 7, 28 days after surgery (exposure 24, 36 h). In group 2, the survival of animals was noted only when using cisplatin at a dose of 1 mg/kg five times. Body weight decreased in all rats without recovery, thrombocytopenia recorded after 1 wk, leukocytopenia regressed by 2 wk of the study. A decrease in the weight of all reproductive organs was noted. Sperm concentration decreased at 1 wk and recovered at 28 wk. In the analysis of testicular biopsies: pronounced disorganization of the spermatogenic epithelium, a decrease in the absolute area and diameter of the seminal tubules.Conclusion. Ligation to the spermatic cord does not cause permanent inhibition of spermatogenesis. Cisplatin at a dose of 1 mg/kg causes persistent severe damage to the spermatogenic epithelium

Viral load as a factor of persistence of papillomavirus infection in cervical intraepithelial neoplasia grade I

Introduction. The viral antigenic load can influence the nature of the infectious response, leading to elimination of the virus or to chronicity of the process, and in some cases to the progressive course of the disease. The aim of the study was to investigate the relationship between the types of viral load of human papillomavirus and the age of a patient with cervical cervical intraepithelial neoplasia grade IЦель исследования — изучение взаимосвязи типов вирусной нагрузки вируса папилломы человека с возрастом пациентки при цервикальной интраэпителиальной неоплазией шейки матки I степен

The Influence of Neurotrophic Factors BDNF and GDNF Overexpression on the Functional State of Mice and Their Adaptation to Audiogenic Seizures.

peer reviewedThe high prevalence of diagnosed cases of severe neurological disorders, a significant proportion of which are epilepsy, contributes to a high level of mortality and disability in the population. Neurotrophic factors BDNF and GNDF are considered promising agents aimed at increasing the central nervous system's adaptive potential for the development of the epileptiform activity. Despite the pronounced neuroprotective and anticonvulsant potential, an appropriate way to stimulate these endogenous signaling molecules with minimal risk of side effects remains an open question. Herein, we assessed the safety of gene therapy using original adeno-associated viral constructs carrying the genes of neurotrophic factors BDNF and GDNF in the early postnatal period of development of experimental animals. The intraventricular injection of AAV-Syn-BDNF-eGFP and AAV-Syn-GDNF-eGFP viral constructs into newborn mice was found to provide persistent overexpression of target genes in the hippocampus and cerebral cortex in vivo for four weeks after injection. The application of viral constructs has a multidirectional effect on the weight and body length characteristics of mice in the early postnatal period; however, it ensures the animals' resistance to the development of seizure activity under audiogenic stimulation in the late postnatal period and preserves basic behavioral reactions, emotional status, as well as the mnestic and cognitive abilities of mice after simulated stress. Our results demonstrated the safety of using the AAV-Syn-BDNF-eGFP and AAV-Syn-GDNF-eGFP viral constructs in vivo, which indicates the expediency of further testing the constructs as therapeutic anticonvulsants

Динамика содержания 137Cs в кормах сельскохозяйственных животных в районах Брянской области, пострадавших после аварии на ЧАЭС

The paper continues the cycle of publications addressed to the study of regularities of 137Cs content changes in agricultural products after the Chernobyl accident. The aim of the studies was to analyze the information describing changes in the 137Cs concentrations in agricultural animal forage: hay, haylage, silage and green fodder in the southwestern districts of the Bryansk region affected by the contamination after the ChNPP accident. The data on countermeasures in the fodder production are given and the system of radiological monitoring of fodder contamination is described. It is shown that the dynamics of changes in the 137Cs concentrations in fodder was mainly determined by the dynamics of implementation of remedial measures. The effective halflives of 137Cs concentration in forages during the first period after the accident (1987-1990) varied from 0.57 to 2.7 years. Subsequently (1991-2021) the decrease in feed contamination slowed down and the half-lives ranged from 8.0 to 50.0 years and longer depending on the scope of remediation and the characteristics of the plants used for the animal feed production.Публикация продолжает цикл работ, посвященных изучению закономерностей изменения содержания 137Cs в продукции сельскохозяйственного производства после аварии на Чернобыльской АЭС. Целью исследований являлся анализ информации, описывающей изменение содержания 137Cs в кормах сельскохозяйственных животных в юго-западных районах Брянской области. Приведены данные по проведению защитных мероприятий в кормопроизводстве, описана система радиологического мониторинга загрязнения кормов. Показано, что динамика изменения содержания 137Cs в кормах во многом определялась регулярностью и особенностями проведения агротехнических реабилитационных мероприятий. Эффективные периоды полуснижения содержания 137Cs в кормах в первый период после аварии (1987–1990 гг.) варьировали в пределах от 0,57 до 2,7 лет. В последующем (1991–2021 гг.) снижение загрязнения кормов замедлилось, а периоды полуснижения варьировали от 8,0 до 50 лет и более в зависимости от объемов реабилитационных работ и особенностей растений, используемых для производства кормов

Differences in the amino acid composition of the antigen epitopes of the VP7 protein of Russian rotaviruses with the G9 genotype and the vaccine strains RotaTeq, Rotavac, and Rotarix

Introduction. Rotaviruses of group A (RVA) with genotype G9P[8] are a common cause of acute gastroenteritis in children in Russia. In Nizhny Novgorod, the part of G9P[8] among all RVA strains reached 63.1% during 2016–2017 epidemic season. Two live rotavirus vaccines, RotaTeq and Rotarix have been successfully introduced into the national immunization programs worldwide. In addition, the Indian vaccine Rotavac, based on the strain with G9P[8] genotype, is used on a regional level. The parent strains for all mentioned vaccines were isolated more than 30 years ago. There is no data about phylogenetic analysis and comparative analysis of antigenic epitopes of Russian G9P[8] wild-type isolates and vaccine strains. In the present study, for the first time, we provide a comparative phylogenetic analysis and research of the amino acid composition of the B- and T-cell epitopes of the VP7 protein between Russian rotaviruses with the G9 genotype and the vaccine strains in RotaTeq, Rotarix and Rotavac composition. Materials and methods. The nucleotide and amino acid sequences of the VP7 gene of RVA with genotype G9 were studied. The rotaviruses had been previously isolated from children hospitalized with acute gastroenteritis in the infectious hospital in Nizhny Novgorod during 2011–2016. Results. A phylogenetic analysis of the nucleotide sequences of the VP7 gene showed that the Nizhny Novgorod strains belong to the G9-III allele. Based on the amino acid sequences VP7, three B-cell epitopes (7–1a, 7–1b and 7–2) and two T-cell epitopes (16–28 aa and 40–52 aa) were analyzed. The smallest number of substitutions was found in the RotaTeq vaccine registered in Russia: from 0 to 3 aa differences at the epitope. The same (from 0 to 3 aa differences at the epitope) was found between the wild-type strains RVA and the Rotavac vaccine. The largest number of amino acid differences was found between the vaccine strain Rotarix and the Nizhny Novgorod G9 strains (from 3 to 10 aa at the epitope). Conclusion. In the present work, based on nucleotide sequences VP7 gene, we provide phylogenetic and comparative analyses of the amino acid composition of antigenic epitopes of G9 RVA isolated in Russia vs rotavirus strains in vaccines RotaTeq, Rotavac and Rotarix. The accumulation of mutations in antigenic epitopes can help the virus to escape the immune response. Continuous molecular monitoring of wild-type RVA strains is necessary for estimation of the possible impact of vaccines on the genotype diversity of the rotavirus population in the wild and to monitor the emergence of novel antigenic variants