Розкриття інформації про бенефіціарного власника та принцип прозорості у корпоративному управлінні

У статті розглядається динаміка сучасного сві­ту, де глобалізація визначає економічні та фінан­сові відносини, поняття «бенефіціарний власник» стає ключовим у контексті міжнародних фінансо­вих структур. Ця тема викликає значний інтерес і дискусію, оскільки ідентифікація справжнього власника та користувача фінансових ресурсів стає складнішою через розвиток різноманітних бізнес-моделей та фінансових інструментів. На­разі прозорість бенефіціарної власності розгля­дається як ключовий аспект політики у боротьбі з незаконними фінансовими потоками, до яких належать транскордонні фінансові операції, спрямовані на відмивання грошей, ухилення від сплати податків; корупція та фінансування те­роризму. Без прозорості бенефіціарної власності злочинці можуть брати участь у незаконній ді­яльності, приховуючи це за юридичними особами чи номінальними власниками. Зловживання кор­поративною таємницею можна запобігти шляхом ідентифікації, реєстрації та розкриття інформації про осіб, які здійснюють вирішальний вплив або контроль за діяльністю юридичних осіб, таких як компанії, товариства, трасти або подібні юридич­ні особи. Питання створення суб'єктів із прозо­рою структурою власності, зниження рівня ко­рупції, розкриття суспільству реальних власників певних компаній, запобігання та протидія легалі­зації незаконних доходів чиновниками всіх рівнів залишаються пріоритетними в Україні. Зокрема, країни, в яких юридичні особи можуть випускати акції на пред'явника або варранти на пред'явни­ка, або в яких можуть існувати номінальні акці­онери чи номінальні директори, повинні вжити ефективних заходів для забезпечення того, щоб вони не використовувалися для відмивання ко­штів або фінансування тероризму. У статті роз­глядається роль бенефіціарного власника в між­народних фінансових структурах, розкриваєть­ся сутність поняття, його значення та вплив на фінансові процеси. Дослідження спрямоване на розкриття ключових аспектів, пов'язаних із ви­значенням бенефіціарного власника, його ролі у запобіганні агресивному податковому плануван­ню, а також у контексті дотримання міжнародних норм і стандартів у сфері фінансової прозорості

MECHANISMS OF DESTRUCTION AND SYNTHESIS OF LIQUID MEDIA, USED IN THE FOOD INDUSTRY UNDER NON-EQUILIBRIUM CONDITIONS

The formation of food liquid medium structures containing at least 70 % of disperse particles with high dispersiveness has been considered. The possible formation mechanisms of food liquid medium structure when slow (hydrodynamic) and quick (acoustic) processes create favorable conditions for cavitation have been studied. The possibility to control these processes for initiation of mechanical and kinetic reactions that change the structure of the medium has been demonstrated. The invert syrup has been selected as the study object. The change in the invert syrup structure before and after such cavitation treatment has been recorded with the use of metallographic microscope Nikon Eclipse MA100. The decrease in disperse phase sizes from 2–3 µm to 0.1–0.4 µm along with establishing the high uniformity of component distribution as compared to the syrup without cavitation process treatment has been detected. The formation of food liquid medium structures containing at least 70 % of disperse particles with high dispersiveness has been considered. The possible formation mechanisms of food liquid medium structure when slow (hydrodynamic) and quick (acoustic) processes create favorable conditions for cavitation have been studied. The possibility to control these processes for initiation of mechanical and kinetic reactions that change the structure of the medium has been demonstrated. The invert syrup has been selected as the study object. The change in the invert syrup structure before and after such cavitation treatment has been recorded with the use of metallographic microscope Nikon Eclipse MA100. The decrease in disperse phase sizes from 2–3 µm to 0.1–0.4 µm along with establishing the high uniformity of component distribution as compared to the syrup without cavitation process treatment has been detected.

TECHNOLOGICAL PROPERTIES OF FLOUR AND THEIR EFFECT ON QUALITY INDICATORS OF SUGAR COOKIES

The main recipe component of most types of flour confectionery is wheat flour, the technological properties of which largely effect not only the quality indicators of the finished product, but also the stability of the technological flow of its production. However, today, in Russia there are no specialized requirements for the quality of wheat flour for confectionery, in contrast to the requirements for the baking wheat flour. The article lists the main problems and features of the quality of Russian wheat flour consisting in the absence of target classifications of grain and a decrease in its qualitative potential, in particular, a decrease in the amount of gluten and improvement of its quality. As part of the work, the influence of the technological properties of wheat flour on the rheological parameters of the dough and the quality of sugar cookies, which are traditionally in high demand of population groups of every age, was studied, while the share of domestic products is more than 85%. The work was performed in the laboratory of flour confectionery products of All-Russian Scientific Research Institute of Confectionery Industry. The determination of organoleptic, physical and chemical, structural and mechanical indicators of raw materials, semi-finished products and finished products was carried out by standard methods.The main recipe component of most types of flour confectionery is wheat flour, the technological properties of which largely effect not only the quality indicators of the finished product, but also the stability of the technological flow of its production. However, today, in Russia there are no specialized requirements for the quality of wheat flour for confectionery, in contrast to the requirements for the baking wheat flour. The article lists the main problems and features of the quality of Russian wheat flour consisting in the absence of target classifications of grain and a decrease in its qualitative potential, in particular, a decrease in the amount of gluten and improvement of its quality. As part of the work, the influence of the technological properties of wheat flour on the rheological parameters of the dough and the quality of sugar cookies, which are traditionally in high demand of population groups of every age, was studied, while the share of domestic products is more than 85%. The work was performed in the laboratory of flour confectionery products of All-Russian Scientific Research Institute of Confectionery Industry. The determination of organoleptic, physical and chemical, structural and mechanical indicators of raw materials, semi-finished products and finished products was carried out by standard methods

Results of Fetal Ultrasound Imaging and Doppler Ultrasound Study in Pregnant Women with Extragenital Pathology

The aim of this research was to study the parameters of fetal ultrasound imaging and Doppler ultrasound study in pregnant women with extragenital diseases (EGDs) during the treatment regimes with and without hyperbaric oxygen therapy (HBOT). Materials and Methods: A total of 235 pregnant women were examined prospectively at 5 to 40 weeks of gestation. The main group included 191 women with EGDs (anemia, arterial hypertension, chronic pyelonephritis); the control group included 44 women with physiological pregnancy without EGDs. Evaluation of treatment efficacy was based on data from clinical and laboratory findings before treatment and after its completion. The following hardware methods of research were performed: ultrasonography, fetometry, dopplerometric study of fetoplacental complex. Results: Based on data obtained from this study, the following findings were made: - In the early stages of gestation, there were no disturbances in fetoplacental blood circulation. - Starting the 19th week of pregnancy, there is a significant increase in the uterine artery resistive index in pregnant women with arterial hypertension. - In women with a high perinatal risk on the background of the studied EGDs, the third trimester of pregnancy, despite the ongoing conventional treatment, is characterized by persistent impairment in fetoplacental blood circulation. - The inclusion of HBOT in complex therapy in the early stages of pregnancy in women with a high perinatal risk allows leveling out the inevitable disturbances in fetoplacental blood circulation on the background of the studied EGDs

Transesterification of PHA to Oligomers Covalently Bonded with (Bio)Active Compounds Containing Either Carboxyl or Hydroxyl Functionalities

© 2015 The Authors. Published by Public Library of Science. This is an open access article available under a Creative Commons licence. The published version can be accessed at the following link on the publisher’s website: https://doi.org/10.1371/journal.pone.0120149This manuscript presents the synthesis and structural characterisation of novel biodegradable polymeric controlled-release systems of pesticides with potentially higher resistance to weather conditions in comparison to conventional forms of pesticides. Two methods for the preparation of pesticide-oligomer conjugates using the transesterification reaction were developed. The first method of obtaining conjugates, which consist of bioactive compounds with the carboxyl group and polyhydroxyalkanoates (PHAs) oligomers, is "one-pot" transesterification. In the second method, conjugates of bioactive compounds with hydroxyl group and polyhydroxyalkanoates oligomers were obtained in two-step method, through cyclic poly(3-hydroxybutyrate) oligomers. The obtained pesticide-PHA conjugates were comprehensively characterised using GPC, 1H NMR and mass spectrometry techniques. The structural characterisation of the obtained products at the molecular level with the aid of mass spectrometry confirmed that both of the synthetic strategies employed led to the formation of conjugates in which selected pesticides were covalently bonded to PHA oligomers via a hydrolysable ester bond

Construction and in vivo assembly of a catalytically proficient and hyperthermostable de novo enzyme

Although catalytic mechanisms in natural enzymes are well understood, achieving the diverse palette of reaction chemistries in re-engineered native proteins has proved challenging. Wholesale modification of natural enzymes is potentially compromised by their intrinsic complexity, which often obscures the underlying principles governing biocatalytic efficiency. The maquette approach can circumvent this complexity by combining a robust de novo designed chassis with a design process that avoids atomistic mimicry of natural proteins. Here, we apply this method to the construction of a highly efficient, promiscuous, and thermostable artificial enzyme that catalyzes a diverse array of substrate oxidations coupled to the reduction of H2O2. The maquette exhibits kinetics that match and even surpass those of certain natural peroxidases, retains its activity at elevated temperature and in the presence of organic solvents, and provides a simple platform for interrogating catalytic intermediates common to natural heme-containing enzymes

ЗНАЧЕНИЕ ВИРУСА ГЕРПЕСА 6-ГО ТИПА В ГЕНЕЗЕ СУДОРОЖНОГО СИНДРОМА У ДЕТЕЙ

The value of human herpes virus type 6 (HHV-6) in the structure of seizures in 114 children in three groups of patients: with neuroinfections, with epilepsy and febrile convulsions was studied. Determination of HHV-6 by polymerase chain reaction in the acute period of the disease is a reliable sign (p < 0.001), and most often diagnosed in children in the group with febrile seizures (53.8%). Recovery in children with seizures caused by HHV-6, was observed only in 28% of cases,38.8% of patients in the outcome of the disease expand the epilepsy.Изучено значение вируса герпеса человека 6-го типа (HHV-6) в структуре судорожного синдрома у 114 детей в трех группах больных: с нейроинфекциями, с эпилепсией и с фебрильными судорогами. Выявление генома HHV-6 методом полимеразной цепной реакции в остром периоде заболевания является достоверным признаком (р < 0,001) и наиболее часто обнаруживает-ся у детей в группе с фебрильными судорогами (53,8%). Выздоровление у детей с судорожным синдромом, обусловленным HHV-6, наблюдается лишь в 28% случаев, у 38,8% больных в исходе заболевания развивается эпилепсия.

In Situ Compatibilization of Biopolymer Ternary Blends by Reactive Extrusion with Low-Functionality Epoxy-Based Styrene Acrylic Oligomer

[EN] The present study reports on the use of low-functionality epoxy-based styrene¿acrylic oligomer (ESAO) to compatibilize immiscible ternary blends made of poly(3-hydroxybutyrate-co-3-hydroxyvalerate) (PHBV), polylactide (PLA), and poly(butylene adipate-co-terephthalate) (PBAT). The addition during melt processing of low-functionality ESAO at two parts per hundred resin (phr) of biopolymer successfully changed the soften inclusion phase in the blend system to a thinner morphology, yielding biopolymer ternary blends with higher mechanical ductility and also improved oxygen barrier performance. The compatibilization achieved was ascribed to the in situ formation of a newly block terpolymer, i.e. PHBVb- PLA-b-PBAT, which was produced at the blend interface by the reaction of the multiple epoxy groups present in ESAO with the functional terminal groups of the biopolymers. This chemical reaction was mainly linear due to the inherently low functionality of ESAO and the more favorable reactivity of the epoxy groups with the carboxyl groups of the biopolymers, which avoided the formation of highly branched and/or cross-linked structures and thus facilitated the films processability. Therefore, the reactive blending of biopolymers at different mixing ratios with low-functionality ESAO represents a straightforward methodology to prepare sustainable plastics at industrial scale with different physical properties that can be of interest in, for instance, food packaging applications.This research was funded by the EU H2020 project YPACK (Reference number 773872) and by the Spanish Ministry of Science, Innovation, and Universities (MICIU) with project numbers MAT2017-84909-C2-2-R and AGL2015-63855-C2-1-R. L. Quiles-Carrillo wants to thank the Spanish Ministry of Education, Culture, and Sports (MECD) for financial support through his FPU Grant Number FPU15/03812. Torres-Giner also acknowledges the MICIU for his Juan de la Cierva contract (IJCI-2016-29675).Quiles-Carrillo, L.; Montanes, N.; Lagaron, J.; Balart, R.; Torres-Giner, S. (2019). In Situ Compatibilization of Biopolymer Ternary Blends by Reactive Extrusion with Low-Functionality Epoxy-Based Styrene Acrylic Oligomer. 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