Tax Risks in the Company's Accounting System: Essence, Identification and Control

The article considers issues on reduction of the tax risk in the framework of management accounting. The main characteristics that are inherent in tax risk have been determined; taxpayers' behavior patterns have been distinguished. The authors have examined the relationship of tax planning and tax risk and determined its particular importance in order to reduce tax risk. Modern problems of management of company's tax risks as an integral part of the common management decision-making system have been also considered. The necessity of scientific research, the use of different methods of reducing tax risks in the company, the development of risk management strategies in the form of risk prediction have been proved. Tax risk functions have been identified and measures of their accounting, in order to reduce tax risks have been proposed. The main principles of tax risks assessment associated with the concept of acceptable risk, specifying risk threshold amount, and calculation of the value of economic damage of indicators that are necessary for risk management have been revealed. Keywords: Risk Management, Tax Planning, Tax Risk JEL Classification: F15; M41; G1

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MALINA: a web service for visual analytics of human gut microbiota whole-genome metagenomic read

Isolation and Characterization of the First <i>Zobellviridae</i> Family Bacteriophage Infecting <i>Klebsiella pneumoniae</i>

In order to address the upcoming crisis in the treatment of Klebsiella pneumoniae infections, caused by an increasing proportion of resistant isolates, new approaches to antimicrobial therapy must be developed. One approach would be to use (bacterio)phages and/or phage derivatives for therapy. In this study, we present a description of the first K. pneumoniae phage from the Zobellviridae family. The vB_KpnP_Klyazma podovirus, which forms translucent halos around the plaques, was isolated from river water. The phage genome is composed of 82 open reading frames, which are divided into two clusters located on opposite strands. Phylogenetic analysis revealed that the phage belongs to the Zobellviridae family, although its identity with the closest member of this family was not higher than 5%. The bacteriophage demonstrated lytic activity against all (n = 11) K. pneumoniae strains with the KL20 capsule type, but only the host strain was lysed effectively. The receptor-binding protein of the phage was identified as a polysaccharide depolymerase with a pectate lyase domain. The recombinant depolymerase protein showed concentration-dependent activity against all strains with the KL20 capsule type. The ability of a recombinant depolymerase to cleave bacterial capsular polysaccharides regardless of a phage’s ability to successfully infect a particular strain holds promise for the possibility of using depolymerases in antimicrobial therapy, even though they only make bacteria sensitive to environmental factors, rather than killing them directly