Sampling in tax audit

Today we face the necessity to find a special approach to validating tax report indexes. That is why it becomes urgent to use sampling for validation. In auditing practice, they apply a statistical (probabilistic) and non-statistical (estimating) approaches to sampling. It is reasonable to use sampling aimed at monetary misstatement check (monetary unit sampling) as a sampling method. In other countries, monetary unit sampling is often called PPS (probability proportional to the size). PPS method consists in selecting according to the cost parameter of a document. That is, the larger the sum, the higher the probability for the document to get into sampling. © IDOSI Publications, 2014

Pedagogical bases of formation of key information technology competencies polytechnic institute graduates

© 2016, Econjournals. All rights reserved.The article based on the analysis of the literature and experience in the field of economic education is considered a system of key concepts on the topic, as well as features of the introduction of competence approach in teaching practice polytechnic institute, the problem of realization competence approach in higher education, the formation of key information technology competencies, ensuring high availability polytechnic institute graduates to solve problems in the practice of the specialty, modern requirements to the society and the state system of vocational education at all levels, the task of creating these pedagogical conditions, which would help improve the quality of training of future specialists. This article lists didactic, psycho-pedagogical, organizational and pedagogical conditions that are necessary to improve the level of information technology training of future specialists. Their implementation will create the necessary information technology economist competence

Smoking as a medical and social problem among students of Kursk State Medical University

A study was conducted among smoking students of FGBOU VO KSMU. It was revealed that half of the respondents have smoking parents; some of the respondents have chronic or smoking-related diseases, the number and severity of which is directly dependent on the length of smoking; most of the respondents would like to get rid of nicotine dependence.Проведено исследование среди курящих студентов ФГБОУ ВО КГМУ. Выявлено, что половина респондентов имеет курящих родителей; часть опрошенных имеет хронические или ассоциированные с курением заболевания, количество и тяжесть которых находится в прямой зависимости от стажа курения; большинство респондентов хотели бы избавиться от никотиновой зависимости

Pedagogical Bases of Formation of Key Information Technology Competencies Polytechnic Institute Graduates

The article based on the analysis of the literature and experience in the field of economic education is considered a system of key concepts on the topic, as well as features of the introduction of competence approach in teaching practice Polytechnic Institute, the problem of realization competence approach in higher education, the formation of key information technology competencies, ensuring high availability Polytechnic Institute graduates to solve problems in the practice of the specialty, modern requirements to the society and the state system of vocational education at all levels, the task of creating these pedagogical conditions, which would help improve the quality of training of future specialists. This article lists didactic, psycho-pedagogical, organizational and pedagogical conditions that are necessary to improve the level of information technology training of future specialists. Their implementation will create the necessary information technology economist competence. Keywords: economic reforms, economic education, polytechnic education, competence, professionalism JEL Classifications: A10, A29, Q1

Nonlinearity and disorder: Classification and stability of nonlinear impurity modes

We study the effects produced by competition of two physical mechanisms of energy localization in inhomogeneous nonlinear systems. As an example, we analyze spatially localized modes supported by a nonlinear impurity in the generalized nonlinear Schr\"odinger equation and describe three types of nonlinear impurity modes --- one- and two-hump symmetric localized modes and asymmetric localized modes --- for both focusing and defocusing nonlinearity and two different (attractive or repulsive) types of impurity. We obtain an analytical stability criterion for the nonlinear localized modes and consider the case of a power-law nonlinearity in detail. We discuss several scenarios of the instability-induced dynamics of the nonlinear impurity modes, including the mode decay or switching to a new stable state, and collapse at the impurity site.Comment: 18 pages, 22 figure

Criticality analysis of pyrochemical reprocessing apparatuses for mixed uranium-plutonium nitride spent nuclear fuel using the MCU-FR and MCNP program codes

A preliminary criticality analysis for novel pyrochemical apparatuses for the reprocessing of mixed uranium-plutonium nitride spent nuclear fuel from the BREST-OD-300 reactor was performed. High-temperature processing apparatuses, “metallization” electrolyzer, refinery remelting apparatus, refining electrolyzer, and “soft” chlorination apparatus are considered in this work. Computational models of apparatuses for two neutron radiation transport codes (MCU-FR and MCNP) were developed and calculations for criticality were completed using the Monte Carlo method. The criticality analysis was performed for different loads of fissile material into the apparatuses including overloading conditions. Various emergency situations were considered, in particular, those associated with water ingress into the chamber of the refinery remelting apparatus. It was revealed that for all the considered computational models nuclear safety rules are satisfied. © 2022 Korean Nuclear Societ

Infection-related and -unrelated malignancies, HIV and the aging population

Funding Information: Conflicts of interest: JR reports personal fees from Abbvie, Bionor, BMS, Boehringer, Gilead, Merck, Janssen, Tobira, Tibotec and ViiV, outside the submitted work. OK has received honoraria, consultancy and/or lecture fees from Abbott, Gilead, GSK, Janssen, Merck, Tibotec and Viiv outside the submitted work. All other authors state no commercial or other associations that may pose a conflict of interest. Funding: Primary support for EuroSIDA is provided by the European Commission BIOMED 1 (CT94-1637), BIOMED 2 (CT97-2713), 5th Framework (QLK2-2000-00773), 6th Framework (LSHP-CT-2006-018632) and 7th Framework (FP7/2007?2013; EuroCoord n? 260694) programmes. Current support also includes unrestricted grants from Janssen R&D, Merck and Co. Inc., Pfizer Inc. and GlaxoSmithKline LLC. The participation of centres in Switzerland was supported by The Swiss National Science Foundation (Grant 108787). The authors have no financial disclosures to make. Author contributions: LS developed the project, analysed the data, and was responsible for writing the manuscript. ?HB and OK contributed to the study design and analysis, interpretation of the data and writing of the manuscript. JL proposed the project and contributed to the study design, ideas for analysis, interpretation of the data and writing of the manuscript. BL, PD, AC, JR, BK, JT and IK contributed to national coordination, study design and writing of the manuscript. AM supervised the project and contributed to the study design and analysis, interpretation of the data and writing of the manuscript. Publisher Copyright: © 2016 British HIV AssociationObjectives: HIV-positive people have increased risk of infection-related malignancies (IRMs) and infection-unrelated malignancies (IURMs). The aim of the study was to determine the impact of aging on future IRM and IURM incidence. Methods: People enrolled in EuroSIDA and followed from the latest of the first visit or 1 January 2001 until the last visit or death were included in the study. Poisson regression was used to investigate the impact of aging on the incidence of IRMs and IURMs, adjusting for demographic, clinical and laboratory confounders. Linear exponential smoothing models forecasted future incidence. Results: A total of 15 648 people contributed 95 033 person-years of follow-up, of whom 610 developed 643 malignancies [IRMs: 388 (60%); IURMs: 255 (40%)]. After adjustment, a higher IRM incidence was associated with a lower CD4 count [adjusted incidence rate ratio (aIRR) CD4 count < 200 cells/μL: 3.77; 95% confidence interval (CI) 2.59, 5.51; compared with ≥ 500 cells/μL], independent of age, while a CD4 count < 200 cells/μL was associated with IURMs in people aged < 50 years only (aIRR: 2.51; 95% CI 1.40–4.54). Smoking was associated with IURMs (aIRR: 1.75; 95% CI 1.23, 2.49) compared with never smokers in people aged ≥ 50 years only, and not with IRMs. The incidences of both IURMs and IRMs increased with older age. It was projected that the incidence of IRMs would decrease by 29% over a 5-year period from 3.1 (95% CI 1.5–5.9) per 1000 person-years in 2011, whereas the IURM incidence would increase by 44% from 4.1 (95% CI 2.2–7.2) per 1000 person-years over the same period. Conclusions: Demographic and HIV-related risk factors for IURMs (aging and smoking) and IRMs (immunodeficiency and ongoing viral replication) differ markedly and the contribution from IURMs relative to IRMs will continue to increase as a result of aging of the HIV-infected population, high smoking and lung cancer prevalence and a low prevalence of untreated HIV infection. These findings suggest the need for targeted preventive measures and evaluation of the cost−benefit of screening for IURMs in HIV-infected populations.publishersversionPeer reviewe

Management of MDR-TB in HIV co-infected patients in Eastern Europe: Results from the TB:HIV study

Objectives Mortality among HIV patients with tuberculosis (TB) remains high in Eastern Europe (EE), but details of TB and HIV management remain scarce. Methods In this prospective study, we describe the TB treatment regimens of patients with multi-drug resistant (MDR) TB and use of antiretroviral therapy (ART). Results A total of 105 HIV-positive patients had MDR-TB (including 33 with extensive drug resistance) and 130 pan-susceptible TB. Adequate initial TB treatment was provided for 8% of patients with MDR-TB compared with 80% of those with pan-susceptible TB. By twelve months, an estimated 57.3% (95%CI 41.5\u201374.1) of MDR-TB patients had started adequate treatment. While 67% received ART, HIV-RNA suppression was demonstrated in only 23%. Conclusions Our results show that internationally recommended MDR-TB treatment regimens were infrequently used and that ART use and viral suppression was well below the target of 90%, reflecting the challenging patient population and the environment in which health care is provided. Urgent improvement of management of patients with TB/HIV in EE, in particular for those with MDR-TB, is needed and includes widespread access to rapid TB diagnostics, better access to and use of second-line TB drugs, timely ART initiation with viral load monitoring, and integration of TB/HIV care