Налоговые аспекты децентрализации финансовых ресурсов

Статья посвящена актуальным вопросам обеспечения социально-экономического развития регионов путем децентрализации финансовых ресурсов на основе перераспределения налоговых поступлений. Разработан методический подход к моделированию сценариев корректировки налоговой составляющей региональной фискальной политики, который включает несколько взаимосвязанных последовательных этапов: постановка цели; построение модели корректировки налоговой составляющей региональной фискальной политики; установление влияния факторов на формирование финансовой самодостаточности регионального развития; определение сценариев перераспределения налоговых поступлений между бюджетами разных уровней; учет потенциальных рисков; формирование критериев эффективности децентрализации финансовых ресурсов и проверка сценариев на соответствие им; моделирование сценариев; выбор наиболее рационального сценария в соответствии с экономической, социальной и организационной эффективностью. С целью выявления наиболее эффективных вариантов корректировки налоговой составляющей региональной фискальной политики рассмотрены четыре варианта сценария (механизмы изменения налогового и бюджетного кодексов Украины на 2011-2014 гг.; предложения правительства на 2015 г.; два авторских сценария, предложенных в части закрепления доли общегосударственных налогов за местными бюджетами). По каждому из них учитывались временные, трансакционные и коррупционные риски и потери бюджетных средств. Для моделирования сценариев построена имитационная модель динамики финансовых ресурсов региона на примере местного бюджета г. Харькова в среде Vensim. Моделирование предложенных вариантов сценариев показало, что в правительственном сценарии коэффициент бюджетной зависимости, и уровень сбалансированности бюджета ухудшаются по сравнению с условиями, действовавшими до 2014 г. Их улучшение по сравнению с ретроспективным периодом достигается в одном из авторских сценариев, при этом происходит сокращение объема и доли межбюджетных трансфертов и связанных с ними потерь. Законодательное закрепление ответственности за выполнение перераспределенных функций позволит повысить их эффективность.The article is devoted to topical issues of socio-economic development of regions through decentralization of financial resources ion terms of reallocation of tax revenue. The methodical approach to modeling scenarios of adjusting the tax component of the regional fiscal policy, which consists of five interrelated sequential steps: setting goals; building a model of adjusting the tax component of the regional fiscal policy; identifying the impact of the factors on developing the financial self-sufficiency of regional development; identifying scenarios of tax revenue reallocation between the budgets of different levels; recording potential risks; developing performance criteria for financial resource decentralization and checking scenarios for their compliance; modeling scenarios; selection of the most rational scenario in accordance with economic, social, and organizational effectiveness. In order to identify the most effective options of adjusting the tax component of the regional fiscal policy the article considers four possible scenario variants: the scenario for 2011-2014 years; the governmental scenario for 2015; two scenarios proposed by the authors in terms of securing a share of national taxes to local budgets. For each scenario it considers the risks and the related losses of budgetary funds: temporary, transactional and corruption risks. To model the scenarios, a simulation model of the regional financial resources dynamics using the example of the local budget of Kharkov in the Vensim medium has been built. Modelling the proposed scenario variants has shown deterioration in the scenario 2 of both the budget dependence coefficient and the level of the budget balance in comparison with the pre-existing conditions in 2014. Improvement in the budget dependence indicator and the balance as compared with the retrospective period is achieved in the fourth scenario under consideration. At that, there is a reduction of the volume and the share of the intra-budget transfers and related losses. Legislative recognition of responsibility for implementing reallocated functions will allow to increase their efficiency

BENZ- AND HETARENE-ANNULATED AZEPINES FROM DONOR-ACCEPTOR CYCLOPROPANES

This work was supported by Russian Science Foundation (grant № 18-13-00449

New monoclonal antibodies to the Chlamydia trachomatis main outer membrane protein and their immunobiological properties

One of the methods that have been widely used in the diagnosis of urogenital chlamydia is an enzyme-linked immunosorbent assay (ELISA), the use of which allows for differential diagnosis. In order to increase the efficiency of ELISA test kits production, for the kits for the diagnosis of urogenital chlamydia, based on the principle of indirect modification, following synthetic positive controls (PCs) can be used: a conjugate of IgM (IgA) normal immunoglobulins and monoclonal antibodies (McAbs) to C. trachomatis major outer membrane protein (MOMP). The goal of this work was to obtain high active and affinity McAbs to the C. trachomatis MOMP as well as the study of its immunobiological properties which are important for future biochemical approaches. The study was conducted using: polyclonal antibodies (PcAbs) to C. trachomatis; recombinant major outer membrane protein (MOMP) (191-354 a.r.; W4-W5); epitope mapping based on phage display technology. The original set from 16 clones of hybridomas, producers of McAbs to the C. trachomatis MOMP has been obtained. More than half of the tested McAbs (8 out of 14) were characterized by a rather high titer (≥1:800), and three of them had a titer of ≥1:1600. In general, the McAbs titer was correlated with the value of the affinity constant: McAbs with higher titles were characterized by a high value of the affinity constant. For McAbs with a titer of <1:800, the average Ka is 5.2×109 M-1, while for McAbs with a titer ≥1:800 – Ka = 10.7×109 M-1. Antigenic determinants of two McAbs 293F4 and 291F8 that actively competed with PcAbs are represented by two linear sequences of 320-325 a.r. and 326-330 a.r., respectively. The epitope, which interacts with McAb 296G2, is represented by a linear sequence of 347-352 a.r. McAb 296G2 did not show active competition with serum PcAbs. The resulting set of data allows selecting McAbs for use in PCs of the ELISA kit for the detection of IgA or IgM antibodies to C. trachomatis

EFFICACY OF IMMUNOMODULATORS AND ANTIOXIDANTS IN THE CORRECTION OF IMPAIRED IMMUNE STATUS PARAMETERS IN PATIENTS WITH ADENOMYOSIS

The aim of the study was to study the effectiveness of the use of immunomodulators and antioxidants in the correction of immune status parameters in patients with adenomyosis. 70 patients were examined, including 57 women (the main group), who were diagnosed with adenomyosis according to the results of a comprehensive clinical, ultrasound and hysteroscopic examination. The control group consisted of 23 gynecologically healthy women. After verification of the diagnosis, all patients with hypertension received standard treatment (SL) (clinical recommendations of the Ministry of Health of the Russian Federation from 2016). Among the female patients, 19 women received only SL (1st subgroup). 38 exhaust gases examined, in addition to SL, received various combinations of antioxidant, immunomodulator, and membrane protector and were divided into two subgroups. The second subgroup included 20 patients in addition to the SL receiving sodium ribonucleate; Hypoxene and phospholipids. The third subgroup included 18 patients who additionally received Inosine + Nicotinamide + Riboflavin + Succinic acid; Meglumine acridone acetate, and glycyrrhizic acid + phospholipids. The analysis of the cytokine status and the compliment system was performed at the time of admission and by the 15th day of observation. Detected changes of the cytokine status, complement system activation, increased oxygen-dependent activity of neutrophils in the peripheral blood (increased production of active oxygen forms as a result of respiratory burst) confirm the presence of immune inflammation on the systemic level. Insufficient clinical-laboratory efficacy of ST in the correction of immune changes has justified the use of drugs with immunomodulating, antioxidant, and membrane protective properties in the pharmacological therapy of adenomyosis, which have been successfully used in the treatment of other diseases with similar disorders.Optimal combinations of immunomodulators and antioxidants in the correction of the immune status of patients with adenomyosis were revealed. The study performed demonstrates the efficacy of correcting immune status parameters in patients with adenomyosis when the standard treatment is combined with antioxidant and immunomodulating agents

Specific Aspects and Significance of Subgroup Assessment in Confirmatory Clinical Trials

Patient subgroup analysis plays an important role in interpretation of confirmatory clinical trial results and is mandatory in most cases. The purpose of subgroup analysis is to assess the consistency (heterogeneity) of the treatment effect in subgroups of patients identified based on such characteristics as demographics, stage and severity of the underlying disease, presence of a certain genetic mutation, etc. However, existing methodological issues (the problem of multiple comparisons, detection of differences between subgroups by chance alone, etc.) make it difficult to carry out the analysis and often lead to controversial conclusions. The aim of  the study was to analyse and summarise foreign regulatory approaches to subgroup analysis in confirmatory clinical trials, and to elaborate science-based requirements for subgroup analysis and interpretation of the results by clinical trial sponsors and experts when assessing the risk-benefit ratio of medicinal products for the purpose of their authorisation in Russia and the  Eurasian Economic Union. This paper discusses the objectives of subgroup  analysis and statistical approaches to its performance, provides relevant examples of such analysis from regulatory practice. It describes approaches to interpretation of subgroup analysis depending on the presence/absence of evidence supporting the primary hypothesis of the study, the nature of the experimental medicinal product’s heterogeneous effects in the  subgroups, and selection of the subgroups. The paper highlights areas of concern in subgroup analysis, potential controversies in interpretation of the  obtained results, and regulatory expectations. The recommendations  presented in the paper can be used by experts in the assessment of the risk-benefit ratio, as well as by medicine developers in the preparation of clinical trial protocols and reports

Improving the environmental production of electrodes for solar panels

Biodegradable aminosiloxanes have been synthesized by the interaction of 3-aminopropyltriethoxysilane with monoethanolamine in the presence of a binary antioxidant and an alkali metal alcoholate. The synthesized compounds were used to develop flux compositions for tinning copper wire and producing electrodes for solar panels. The wetting ability, fluxing activity and biodegradability of the flux were investigated. The possibility of using a flux for hot tinning of copper wire is shown, which makes it possible to increase the environmental friendliness of the production of electrodes for solar panels

ДО ПИТАННЯ ПРО ПСИХОЛОГІЧНІ ТА СОЦІАЛЬНІ АСПЕКТИ ДИСТАНЦІЙНОГО НАВЧАННЯ ЛІКАРІВ-ПЕДІАТРІВ НА ПІСЛЯДИПЛОМНОМУ ЕТАПІ

In the article the psychological and social aspects of the controlled from distance educating (DE) of doctors of pediatricians are presented on the postgraduate education. Research was conducted by a questionnaire. It is marked that by main reason to educating for most doctors there is a professional height, and is DE the perspective method of educating. Respondents distinguished positive parties DE: comfort (flexible chart, possibility to promote the qualification without tearing away from a production), economy, quickness of receipt of new modern information, also possibility immediately to use her.В статье представлены психологические и социальные аспекты дистанционного обучения (ДО) врачей- педиатров на постдипломном этапе. Исследование проводилось путем анкетирования. Отмечено, что главным мотивом обучения для большинства врачей является профессиональный рост, а перспективным методом обучения является ДО. Респонденты выделили положительные стороны ДО: удобство (гибкий график, возможность повышать свою квалификацию без отрыва от производства), экономичность, постоянное поступление новой современной информации и возможность незамедлительно ею воспользоваться.В статті подано психологічні і соціальні аспекти дистанційного навчання (ДН) лікарів- педіатрів на післядипломному етапі. Дослідження проводилося шляхом анкетування. Зазначено, що основним мотивом навчання для більшості лікарів є професійне зростання, а перспективним методом навчання є ДН. Респонденти вказали позитивні сторони ДН: зручність (гнучкий графік, можливість підвищувати свою кваліфікацію без відриву від виробництва), економічність, постійне надходження нової сучасної інформації та можливість негайно нею скористатись

Influence of AC electric field on the charge generation in albumin solution in a flow-based AFM-fishing system

The work was supported by the Russian Ministry of Education and Science, Agreement No. 14.613.21.0063, universal identifier RFMEFI61317X0063

The role of mitochondria in the ischemic-reperfusion damage of the brain in operations on aortal arch in conditions of experiment

Objective. To investigate in experiment a functional state of mitochondria from the brain cells after its acute ischemic injury and processes, which take place in the brain in conditions of experimental ischemia/reperfusion; to analyze a correlation of the states investigated with the ischemic-reperfusion changes in the brain of patients, having the aortal arch aneurism, operated in environment of hypothermia and artificial cerebral perfusion. Materials and metods. First stage of the investigation consisted of estimation of the cerebral cells mitochondria state in conditions of ischemia/reperfusion of the neurons primary culture, obtained from embryos of rats of the 17 - 18 gestation days, using mechanical and the enzyme dissociation in the brain cortex. The second stage of the investigation was conducted on 14 white male rats (Rattus norvegicus). In 7 animals ischemia/reperfusion of the brain was simulated, using temporary mechanical blockade of blood flow along vessels of aortal arch with its subsequent restoration, as following: thoracotomy was performed along lower edge of the third rib, making surgical access to aortal arch and main vessels with their mechanical occlusion during 30 min. Additionally in 7 experimental animals thoracotomy only without impact on cerebral blood flow was performed. After extraction of animals from the experiment the blood was collected from the heart cavities, the brain was extirpated from the skull in accordance to standard method. After finishing of the experiment MTT-test was accomplished for estimation of vital capacity of the brain neurons. The principal parameters of the mitochondria functioning and velocity of their respiration in States II and III were estimated in accordance to Chance and in a respiratory control - a ratio of respiration velocity in a State III towards respiration velocity in a State IV in accordance to Chance. Transmembranous mitochondrial potential in cellular suspension, consisting of cells of the brain. Activity of lactate dehydrogenase in the culture environment was determined. Immunohistochemical investigation of the neurons culture was conducted. Membranous mitochondrial potential was estimated in the neurons cultivated. Respiration of isolated mitochondria was measured. Energetic state of mitochondria was determined. The development degree of apoptotic processes was determined in accordance to the DNA fragmentation degree. Results. There was established, that index of respiratory control of mitochondria from the ischemized brain, measured in pH 7.4, was lowered more than by 40%, comparing with corresponding index of mitochondria, obtained from a control culture. Velocity of a completely stimulated respiration of mitochondria (State III), which were extracted from the brain in 24 h after ischemia/reperfusion, was significantly lower, than velocity of respiration in mitochondria of control cultures, witnessing presence of damage in respiratory chain and transition of electrons of cerebral cellular mitochondria in ischemia/reperfusion, as well as incapacity of such mitochondria to transit electrons effectively from oxidation substrate towards oxygen due to damage of some complexes of the electron-transporting chain. Thus, in conditions of ischemia several processes, impacting mitochondrial functioning and cellular bioenergetics, occur simultaneously. Due to simultaneous action of these processes the mitochondrial functioning fails so significantly, that becomes one of the key moments in cerebral cellular dysfunction and death. Statistically meaningful difference, taking into account the results, between two groups of investigated animals was not revealed. Conclusion. In environment of ischemia/reperfusion of the brain in its cells a significant disorders of mitochondrial function occur, which are demonstrated by raising of generation of the oxygen active forms, and by lowering of transmembranous mitochondrial potential and velocity of mitochondrial respiration by 40%, what is accompanied by development of lactate-acidosis. It is expedient to apply a mitochondria-directed antioxidants in complex of the treatment measures in the brain ischemia/reperfusion, as well as desintegrators of respiration and oxidated phosphorilation