Local budgets tax expenditures’s role in formation of tax capacity Роль налоговых расходов местных бюджетов в формировании налогового потенциала

The article deals with the concept of tax expenditures (which are defined as tax revenues which not received in the budget system as a result of tax credits and exemptions set out at tax laws) describes their characteristics, an algorithm for the identification and evaluation. Based on the data of the Irkutsk Region (Russia) analyzes the value of the structure and dynamics of the tax expenditures of local budgets in 2006-2011. Describes the mechanism of the effect of tax expenditures on the tax capacity of the local budgets. The problems of the implementation of this mechanism in the practice of providing tax relief on taxes to the local budget.<br>В статье рассматриваются понятие налоговых расходов (под которыми понимаются налоговые доходы, не поступивших в бюджетную систему в результате применения налоговых льгот и освобождений, установленных на уровне налогового законодательства), описываются их признаки, алгоритм их идентификации и оценки. На основе данных по Иркутской области (Россия) анализируются величина, структура и динамика налоговых расходов местных бюджетов в 2006-2011 годах. Описывается механизм влияния налоговых расходов на налоговый потенциал местных бюджетов. Анализируются проблемы реализации данного механизма в практике предоставления налоговых льгот по налогам, зачисляемым в местные бюджеты

Wolter mirror microscope : novel neutron focussing and imaging optic

Thesis (S.B.)--Massachusetts Institute of Technology, Dept. of Physics, 2010.Cataloged from PDF version of thesis.Includes bibliographical references (p. 57).In this thesis, I investigated the effectiveness of a Wolter Type I neutron microscope as a focusing and imaging device for thermal and cold neutrons sources by simulating the performance of the optics in a standard neutron ray-tracing package. I used the simulation to optimize the Wolter mirror geometry for a particular case, deducing the primary constraints of the system on the delivery of maximal flux density to the focal spot and the advantages of nesting the mirrors. I explore the imaging aspects of the optics by simulating surface imperfections, such as figure errors and finish errors, and compare the resulting distortions in the focal spot to the no error case. I finally discuss the experimentation of real Wolter mirrors at the MIT Nuclear Reactor Laboratory and compare the tests to simulation predictions.by Yelena S. Bagdasarova.S.B

Developing students' media literacy in the English language teaching context

The article centers around the idea of developing students’ media literacy through integrating English and American mass media resources (multimedia form) into the English classroom. It is based on teaching experience at Dostoyevsky Omsk State University where the module ‘Mass Media Analysis and Interpretation’ has been incorporated into the practical course of English language teaching (ELT). According to the suggested approach, multimedia texts analysis and interpretation allow students to access, analyze, and evaluate various kinds of British and American mass media – TV news programs, talk shows, movies, etc. The article is illustrated with recent examples of the mass media incorporated in the media-oriented classroom. The writer shares her own experience of designing methods for media analysis in terms of cultural, political, ideological, and socioeconomic implication

Proposed multi-dimensional approach to evaluating service recovery

Purpose &ndash; The purpose of this paper is to extend thinking on service recovery processes and satisfaction with service recovery, using multi-dimensional consumer outcomes. The objective of the work was to propose that satisfaction with service recovery should be based on customers\u27 expectations of the recovery encounter, which would be shaped by their expectations of &ldquo;non-failed&rdquo; encounters.Design/methodology/approach &ndash; The paper adopts a theoretical approach. Using the existing service recovery literature as well as the traditional services literature, the conceptual framework and associated research propositions are developed.Findings &ndash; The proposed framework suggests that service recovery is a service encounter it its own right. The effectiveness of recovery encounters will be based on how encounters operate relative to customer expectations and experiences with regard to the recovery activity.Research limitations/implications &ndash; The research propositions and proposed framework need further empirical investigation.Practical implications &ndash; The proposed framework suggests that managing service recovery should be undertaken in a similar fashion to managing any service, and thus managers need to understand customers\u27 recovery expectations. Organisations also need to consider how a recovery action impacts on a range of customer outcomes, as focusing on one aspect will not capture consumers\u27 full set of behaviours.Originality/value &ndash; The proposed model identifies that service recovery should be evaluated with regard to consumers\u27 recovery expectations and satisfaction is not based on expectations with regard to non-failed encounters.<br /

Positron Emission Tomography 18F-Fluorodeoxyglucose Uptake and Prognosis in Patients with Surgically Treated, Stage I Non-small Cell Lung Cancer: A Systematic Review

Background18F-fluorodeoxyglucose (FDG) uptake holds potential as a noninvasive biomarker in patients with non-small cell lung cancer (NSCLC). We aimed to investigate the association between tumor FDG uptake and survival in patients with surgically resected, stage I NSCLC.MethodsWe used systematic methods to identify studies for inclusion, assess methodological quality, and abstract relevant data about study design and results.ResultsOur literature search identified 1578 citations, of which nine retrospective, cross-sectional studies met eligibility criteria. In all studies, higher degrees of FDG uptake in the primary tumor were associated with worse overall or disease free survival after 2 to 5 years of follow-up, but these differences were statistically significant in only five studies. Across studies, the median overall or disease free survival was 70% for patients with higher FDG uptake compared with 88% for patients with lower FDG uptake. In three studies that performed multivariable analysis, the adjusted hazard of death or recurrence was 1.9 to 8.6 times greater in patients with higher FDG uptake.ConclusionCurrent evidence suggests that increasing tumor FDG uptake is associated with worse survival in patients with stage I NSCLC. FDG uptake has the potential to be used as a biomarker for identifying stage I patients who are at increased risk of death or recurrence and therefore could identify candidates for participation in future trials of adjuvant therapy

Long-Read Sequencing of the Zebrafish Genome Reorganizes Genomic Architecture

BACKGROUND: Nanopore sequencing technology has revolutionized the field of genome biology with its ability to generate extra-long reads that can resolve regions of the genome that were previously inaccessible to short-read sequencing platforms. Over 50% of the zebrafish genome consists of difficult to map, highly repetitive, low complexity elements that pose inherent problems for short-read sequencers and assemblers. RESULTS: We used long-read nanopore sequencing to generate a de novo assembly of the zebrafish genome and compared our assembly to the current reference genome, GRCz11. The new assembly identified 1697 novel insertions and deletions over one kilobase in length and placed 106 previously unlocalized scaffolds. We also discovered additional sites of retrotransposon integration previously unreported in GRCz11 and observed the expression of these transposable elements in adult zebrafish under physiologic conditions, implying they have active mobility in the zebrafish genome and contribute to the ever-changing genomic landscape. CONCLUSIONS: We used nanopore sequencing to improve upon and resolve the issues plaguing the current zebrafish reference assembly, GRCz11. Zebrafish is a prominent model of human disease, and our corrected assembly will be useful for studies relying on interspecies comparisons and precise linkage of genetic events to disease phenotypes

Use of regression models when performing fraud risk assessment procedures in the audit process

The article provides an overview of current research in the use of regression models when performing assessment procedures of material misstatement risks due to fraud in the financial statement audit. The authors were reviewing regression models predicting deliberate distortion of financial statements, developed by M. Beneish and J. Jones. In addition, they consider the later modifications to these models, applicable in the course of the audit process to estimate the material misstatement risk on the basis of meso-economic, operational, scaling, and other factors affecting the operations of reporting accountants. The specific features, advantages, disadvantages and the use of different types of regression models in the audit process are described. The criteria for comparison are formulated, and the comparative analysis of adapting the best-known features of regression models to the challenges of fraud risk assessment for financial statements in the audit process is carried out. The conclusions about the possibilities of use and a range of different types of regression models when initiating the fraud risk assessment procedures to the financial statements in the audit process are formulated. The limitations, inherent of such models are explained.peer-reviewe

Cultural/Social Media Space of the Digital Generation

Taking the example of Kazakhstan, this study examines the formation and analysis of the cultural media space of the digital generation. Information and communication technologies are the basis of a communicative media environment that has an internal regulated structure, which affects the socialisation of a person. The content of the cultural media space of the digital generation is formed on the basis of digital technologies and represents people’s visual worldview with images, signs and symbols. The processes of transformation of society affect the young generation and the content of the media space that determines their social and ethnocultural identity. The study presents the results of working with schoolchildren and students aged 14-18 using focus groups to explore the impact of digital culture (media culture) on adolescents in Kazakhstan. Based on the interdisciplinary approach, the findings demonstrate intergenerational contradictions because of the active involvement of Kazakhstan in the global internet community. The cultural media space of Kazakhstan has been shaping the social communications of the digital generation that has grown up in a sovereign state. The theoretical concepts of P. Bourdieu, C. Mannheim and other scientists served as a methodology for this study. Based on the interdisciplinary approach, the findings demonstrate intergenerational contradictions because of the active involvement of Kazakhstan in the global internet community. The findings also unravel that the transformation of the value orientations of adolescents is influenced by the factors of geographical location and ethnicity

Encoding the Odor of Cigarette Smoke

The encoding of odors is believed to begin as a combinatorial code consisting of distinct patterns of responses from odorant receptors (ORs), trace-amine associated receptors (TAARs), or both. To determine how specific response patterns arise requires detecting patterns in vivo and understanding how the components of an odor, which are nearly always mixtures of odorants, give rise to parts of the pattern. Cigarette smoke, a common and clinically relevant odor consisting of \u3e 400 odorants, evokes responses from 144 ORs and 3 TAARs in freely behaving male and female mice, the first example of in vivo responses of both ORs and TAARs to an odor. As expected, a simplified artificial mimic of cigarette smoke odor tested at low concentration to identify highly sensitive receptors evokes responses from four ORs, all also responsive to cigarette smoke. Human subjects of either sex identify 1-pentanethiol as the odorant most critical for perception of the artificial mimic; and in mice the OR response patterns to these two odors are significantly similar. Fifty-eight ORs respond to the headspace above 25% 1-pentanethiol, including 9 ORs responsive to cigarette smoke. The response patterns to both cigarette smoke and 1-pentanethiol have strongly responsive ORs spread widely across OR sequence diversity, consistent with most other combinatorial codes previously measured in vivo. The encoding of cigarette smoke is accomplished by a broad receptor response pattern, and 1-pentanethiol is responsible for a small subset of the responsive ORs in this combinatorial code. SIGNIFICANCE STATEMENT Complex odors are usually perceived as distinct odor objects. Cigarette smoke is the first complex odor whose in vivo receptor response pattern has been measured. It is also the first pattern shown to include responses from both odorant receptors and trace-amine associated receptors, confirming that the encoding of complex odors can be enriched by signals coming through both families of receptors. Measures of human perception and mouse receptor physiology agree that 1-pentanethiol is a critical component of a simplified odorant mixture designed to mimic cigarette smoke odor. Its receptor response pattern helps to link those of the artificial mimic and real cigarette smoke, consistent with expectations about perceptual similarity arising from shared elements in receptor response patterns

Polarization in Heavy Ion Physics

Role of polarization studies in heavy ion physics is discussed with emphasis on the search for quark-gluon plasma formation and studies of its dynamical properties.Comment: 6 pages, 5 figures, plenary talk at the 18th International Symposium on Spin Physics, October 6-11, 2008, University of Virginia, Charlottesville, US