27 research outputs found
Tracking of plasmodesmata localization with the use of fluorescently labelled VAP27 protein
Plasmodesmata play a crucial role in plant development processes, biotic and abiotic stress responses. The thick space inside of a plasmodesma between the plasma membrane and desmotubule is tethered by spoke-like elements. VAP27 is a transmembrane protein localized in plasmodesmata that acts as their tether. The aim of the study was to investigate the integration of fluorescently labelled VAP27 protein into plasma membrane in Nicotiana benthamiana plasmodesmata which would enable the tracking of N. benthamiana plasmodesmata localization in vivo. The research was done by infiltration of N. benthamiana with the Agrobacterium tumefaciens cells. A. tumefaciens were transformed with the GreenGate assembled plasmid containing the gene coding for Nterminally labelled VAP27 with EGFP. The EGFP fluorescence was detected by confocal imaging of N. benthamiana leaves. Prior to confocal imaging, the leaves were infiltrated with aniline blue, which acted as plasmodesmata marker. The findings revealed the colocalization of positions of VAP27-EGFP expression and plasmodesmata. The conclusion was made that the integration of VAP27-EGFP into the plasma membrane in plasmodesmata was successful
Energy efficient way of processing waste of milk production
The research aim is the search of practical application of biotechnological waste processing of dairy production plants. The result of the study is the development of a process with biogas production by using anaerobic Biomar reactor. Scale of laboratory installation has been conducted based on laboratory studies. Moreover, principal technological scheme of production has been composed, and the appropriate material and technical and economic calculations have been carried out. In addition, major production facilities have been picked up. We found that using the produced biogas as a fuel for the boiler system allows you to reduce the natural gas consumption and reduce the cost of the recycling process at the dairy industry plants
Development and investigating parameters of fermented milk products based on various types of vegetable milk
Plant-based milks and fermented plant-based milk products are gaining popularity but may not possess the same physicochemical characteristics as the traditional fermented dairy products. The different chemical composition of plant-based milk affects the physicochemical and consumer acceptability of fermented plant-based milk. To compare their characteristics to the traditional dairy yoghurt and consumer acceptability, different fermented plant-based milk products were prepared as well as their two-component mixtures and their physicochemical and consumer acceptability evaluated. The single component fermented plant-based milk sample (soy milk) did not vary in terms of physicochemical parameters with respect to the traditional fermented dairy product, yoghurt. The physicochemical parameters including pH, water holding capacity, syneresis improved when the milk samples were composited and are comparable to the traditional fermented dairy product (yogurt). The results indicated that the use of two-component plant-based milk for fermentation provides the best nutritional and energy values for consumers rather than using just one component. Also, the high consumer acceptability for fermented plant-based milk was demonstrated from the findings
Features meaningfulness of life among students with different attitudes to the time perspective as a component of sustainable social development
The article is aimed at analyzing the features of life style and meaningfulness of life among students depending on different attitudes to time. The analysis of modern studies of time perspective as a category of psychology is presented; the main components of meaning-life orientations, locus-control of the Ego are described. The object of the study was university students from 18 to 21 years old in the number of 294 people. The following methods were used: F. Zimbardo's time perspective questionnaire; D.A. Leontiev's "Life Orientations" test; Kellerman-Plutchik Lifestyle Index questionnaire, Mann-Whitney U statistical criterion; Spearman rank correlation. It is proved that depending on the respondents' attitude to the time perspective, both the level of meaningfulness of life and the strategy of behavior in stressful situations change. It is concluded that respondents with a focus on the future have a greater meaningfulness of life, they also are more tend to setting life goals. Moreover, the leading types of life styles statistically differ, depending on the the respondersβ attitude to time
Change in the quality of atmospheric air under the influence of chemical enterprises in the Sverdlovsk Region cities
Professional Discourses in Information-Communicative Space of Russia: Publicistic Discourse - PR Discourse - Business Discourse
Social services are essential for the generation of professional discourse conditions. In the official sphere we identify structural parameters of two levels: the first level, we include a social institution - professional culture; to the parameters of the second level and subject - specific attachment - themed repertoire - genre diversity. In accordance with these arguments, the article discusses the structural parameters of journalistic discourse, PR-discourse and business discourse.
DOI: 10.5901/mjss.2015.v6n5s2p7
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
Π’Π΅ΡΡ Π½Π° ΠΈΡΠ»Π°ΠΌ: ΡΡΠ½ΠΎΠ³ΡΠ°ΡΠΈΡΠ΅ΡΠΊΠΎΠ΅ ΠΈΠ·ΡΡΠ΅Π½ΠΈΠ΅ ΡΠ΅Π»ΠΈΠ³ΠΈΠΎΠ·Π½ΠΎΠΉ ΡΡΠ°Π΄ΠΈΡΠΈΠΈ Π½Π° ΡΠΎΠ²ΡΠ΅ΠΌΠ΅Π½Π½ΠΎΠΌ ΡΡΠ°ΠΏΠ΅ (Π½Π° ΠΏΡΠΈΠΌΠ΅ΡΠ΅ ΡΠ΅Π»ΡΡΠΊΠΈΡ ΠΏΠΎΡΠ΅Π»Π΅Π½ΠΈΠΉ ΡΠΎΠ±ΠΎΠ»ΠΎ-ΠΈΡΡΡΡΡΠΊΠΈΡ ΡΠ°ΡΠ°Ρ)
The article presents results of a complex ethnographic field survey of Islamic religious tradition examined in a particular historical and cultural region. It discusses the case of rural communities inhabited by the Tobol-Irtysh Tatars, a distinct group of the Siberian Tatars settled mostly in the North of Omsk province and in the South of the Tyumen region. The investigation aimed to identify the formation of ethnic and religious Islamic culture and to discuss issues of local Islamic identity. Basing on collected data we argue that ethnic culture of the group in question is closely associated with the Islamic factor, and therefore Tatarsβ ethnic and cultural identity to a large extent coincides with their Islamic religious identity.Π‘ΡΠ°ΡΡΡΒ ΠΏΡΠ΅Π·Π΅Π½ΡΡΠ΅Ρ ΠΎΠΏΡΡ ΡΡΠ½ΠΎΠ³ΡΠ°ΡΠΈΡΠ΅ΡΠΊΠΎΠ³ΠΎ ΠΏΠΎΠ»Π΅Π²ΠΎΠ³ΠΎ ΠΎΠ±ΡΠ»Π΅Π΄ΠΎΠ²Π°Π½ΠΈΡ ΠΈΡΠ»Π°ΠΌΡΠΊΠΎΠΉ ΡΠ΅Π»ΠΈΠ³ΠΈΠΎΠ·Π½ΠΎΠΉ ΡΡΠ°Π΄ΠΈΡΠΈΠΈ Π² ΡΠ°ΠΌΠΊΠ°Ρ
ΠΊΠΎΠ½ΠΊΡΠ΅ΡΠ½ΠΎΠ³ΠΎ ΠΈΡΡΠΎΡΠΈΠΊΠΎ-ΠΊΡΠ»ΡΡΡΡΠ½ΠΎΠ³ΠΎ ΡΠ΅Π³ΠΈΠΎΠ½Π°. ΠΠΌΠ΅Π΅ΡΡΡ Π² Π²ΠΈΠ΄Ρ ΡΠ΅Π»ΠΈΠ³ΠΈΠΎΠ·Π½ΡΠΉ ΠΊΠΎΠΌΠΏΠ»Π΅ΠΊΡ, ΠΏΠΎΠ»ΡΡΠΈΠ²ΡΠΈΠΉ ΡΠ°Π·Π²ΠΈΡΠΈΠ΅ Π² ΡΠ΅Π»ΡΡΠΊΠΈΡ
ΠΎΠ±ΡΠΈΠ½Π°Ρ
ΡΠΎΠ±ΠΎΠ»ΠΎ-ΠΈΡΡΡΡΡΠΊΠΈΡ
ΡΠ°ΡΠ°Ρ β ΠΎΠ΄Π½ΠΎΠΉ ΠΈΠ· Π³ΡΡΠΏΠΏ ΡΠΈΠ±ΠΈΡΡΠΊΠΈΡ
ΡΠ°ΡΠ°Ρ, ΡΠ°ΡΡΠ΅Π»Π΅Π½Π½ΡΡ
, Π² ΠΎΡΠ½ΠΎΠ²Π½ΠΎΠΌ Π½Π° ΡΠ΅Π²Π΅ΡΠ΅ ΠΠΌΡΠΊΠΎΠΉ ΠΈ ΡΠ³Π΅ Π’ΡΠΌΠ΅Π½ΡΠΊΠΎΠΉ ΠΎΠ±Π»Π°ΡΡΠ΅ΠΉ. Π ΡΠ΅Π»ΠΎΠΌ ΠΏΡΠΎΠ±Π»Π΅ΠΌΠ°ΡΠΈΠΊΠ° ΡΠ²ΠΎΠ΄ΠΈΡΡΡ ΠΊ Π²ΡΡΠ²Π»Π΅Π½ΠΈΡ ΠΏΡΠΎΡΠ΅ΡΡΠΎΠ² ΡΠΎΡΠΌΠΈΡΠΎΠ²Π°Π½ΠΈΡ ΠΈΡΠ»Π°ΠΌΡΠΊΠΎΠΉ ΡΡΠ½ΠΎΠΊΠΎΠ½ΡΠ΅ΡΡΠΈΠΎΠ½Π°Π»ΡΠ½ΠΎΠΉ ΠΊΡΠ»ΡΡΡΡΡ ΠΈ ΠΈΡΠ»Π°ΠΌΡΠΊΠΎΠΉ ΠΈΠ΄Π΅Π½ΡΠΈΡΠ½ΠΎΡΡΠΈ. Π ΠΊΠ°ΡΠ΅ΡΡΠ²Π΅ ΡΠ°Π±ΠΎΡΠ΅ΠΉ Π³ΠΈΠΏΠΎΡΠ΅Π·Ρ ΠΏΡΠΈΠ½ΠΈΠΌΠ°Π΅ΡΡΡ ΠΏΠΎΠ»ΠΎΠΆΠ΅Π½ΠΈΠ΅, ΡΡΠΎ ΠΏΡΠ΅Π΄ΡΡΠ°Π²Π»Π΅Π½ΠΈΡ ΠΎΠ± ΡΡΠ½ΠΈΡΠ΅ΡΠΊΠΎΠΉ ΠΊΡΠ»ΡΡΡΡΠ΅ ΡΠ°ΡΡΠΌΠ°ΡΡΠΈΠ²Π°Π΅ΠΌΠΎΠΉ Π³ΡΡΠΏΠΏΡ Π±ΡΠ»ΠΈ ΡΠ΅ΡΠ½ΠΎ ΡΠ²ΡΠ·Π°Π½Ρ Ρ ΠΈΡΠ»Π°ΠΌΡΠΊΠΈΠΌ ΡΠ°ΠΊΡΠΎΡΠΎΠΌ ΠΈ, Π² Π·Π½Π°ΡΠΈΡΠ΅Π»ΡΠ½ΠΎΠΉ ΡΡΠ΅ΠΏΠ΅Π½ΠΈ, ΡΡΠ½ΠΎΠΊΡΠ»ΡΡΡΡΠ½Π°Ρ ΠΈΠ΄Π΅Π½ΡΠΈΡΠ½ΠΎΡΡΡ ΡΠΎΠ²ΠΏΠ°Π΄Π°Π»Π° Ρ ΠΈΡΠ»Π°ΠΌΡΠΊΠΎ-ΡΠ΅Π»ΠΈΠ³ΠΈΠΎΠ·Π½ΠΎΠΉ ΠΈΠ΄Π΅Π½ΡΠΈΡΠ½ΠΎΡΡΡΡ
On The Question of A Humanβs Personality Resources in a Changing World: Volitional Control, Trust, Anxiety
The article attempts to describe the features of a personβs volitional regulation regarding the aspect of the implementation and realization of his intention in action in a challenging situation of the modern world: complexity, uncertainty, stress. The approaches to the study of will in psychology and philosophy have been analyzed. The role of trust in the implementation of a personβs choice and the realization of intention in action has been shown . The following empirical methods were used: the psychometric technique βSelf-confidenceβ by T.P. Skripkina, the Scale of interpersonal trust by J.Rotter in the adaptation of S.G. Dostovalov, the methodology of βLife orientations, SOHOβ D. A. Leontiev, express diagnostics of propensity to unmotivated anxiety (V.V. Boyko), βControl in actionβ by Yu. Kull in S.A. Shapkinβs adaptation. According to the results of our study, we can conclude that there are differences in the realization of the intention to act, depending on the different ratio of the level of trust in oneself and in the world. Self-trust can be a component and an important resource of self-regulation
Development and investigating parameters of fermented milk products based on various types of vegetable milk
Plant-based milks and fermented plant-based milk products are gaining popularity but may not possess the same physicochemical characteristics as the traditional fermented dairy products. The different chemical composition of plant-based milk affects the physicochemical and consumer acceptability of fermented plant-based milk. To compare their characteristics to the traditional dairy yoghurt and consumer acceptability, different fermented plant-based milk products were prepared as well as their two-component mixtures and their physicochemical and consumer acceptability evaluated. The single component fermented plant-based milk sample (soy milk) did not vary in terms of physicochemical parameters with respect to the traditional fermented dairy product, yoghurt. The physicochemical parameters including pH, water holding capacity, syneresis improved when the milk samples were composited and are comparable to the traditional fermented dairy product (yogurt). The results indicated that the use of two-component plant-based milk for fermentation provides the best nutritional and energy values for consumers rather than using just one component. Also, the high consumer acceptability for fermented plant-based milk was demonstrated from the findings