The Regional Tax Security Mechanism Based on Reduction of Tax Risks and Use of Information Technologies

In today’s world taxes tend to be not only a tool for ensuring and maintaining economic and financial security, but also a source of possible threats and risks which may result in reduction of tax potential and budgetary imbalances between the central office and the provinces. In the conditions of economy digitalization, tax security as a prospective way of optimal modern tax management in the state and its regions includes elements of tax mechanism, information technology and technology of tax information protection. This article advocates the need for legislative recognition of the term "tax security", structures the components of tax security threats identification, which include elements of risk management and directions of tax administration improvement. Within the framework of the study of the tax security system, the functional relationship between tax risks and the structural elements of the tax mechanism, including its planning, regulatory, controlling and analytical components, was determined

The Regional Tax Security Mechanism Based on Reduction of Tax Risks and Use of Information Technologies

In today’s world taxes tend to be not only a tool for ensuring and maintaining economic and financial security, but also a source of possible threats and risks which may result in reduction of tax potential and budgetary imbalances between the central office and the provinces. In the conditions of economy digitalization, tax security as a prospective way of optimal modern tax management in the state and its regions includes elements of tax mechanism, information technology and technology of tax information protection. This article advocates the need for legislative recognition of the term "tax security", structures the components of tax security threats identification, which include elements of risk management and directions of tax administration improvement. Within the framework of the study of the tax security system, the functional relationship between tax risks and the structural elements of the tax mechanism, including its planning, regulatory, controlling and analytical components, was determined

Preservation of Valuable, Rare and Endangered Species of Animals. 2. Cryoconservation of the Vertebrates

В статье приводятся методы, применяющиеся отечественными и зарубежными исследователями по криосохранению отдельных таксонов позвоночных; детализируются способы криоконсервации репродуктивных клеток и эмбрионов рыб как наиболее доступных, удобных для исследования и хозяйственно-значимых объектов. Описываются состав, сроки экспозиции криопротекторов и криосмесей для сохранения фертильности спермы осетровых, лососевых, сиговых, карповых и окуневых рыб в процессе криоконсервации, хранения и дефростации. С другой стороны, криоконсервация яйцеклеток рыб, а также позвоночных других таксонов затруднена вследствие низкой проницаемости для криопротекторов оболочки, большого содержание воды, жировых включений и желтка. Для успешной криоконсервации спермиев бесхвостых амфибий используются проникающие (диметилсульфоксид) и непроникающие (сахароза) криопротекторы. В отличие от рыб и амфибий методы криоконсервации гамет рептилий, среди которых много краснокнижных видов, разработаны слабо. Половые клетки самцов разных видов птиц, преимущественно курообразных, после криоконсервации многие годы сохраняли высокую фертильность. Хорошо разработаны методы криосохранения спермы, яйцеклеток и ранних зародышей млекопитающих. По сравнению с остальными классами позвоночных, у млекопитающих выживаемость зародышей после дефростации значительно выше.This article presents methods used by Russian and foreign researchers in cryopreservation of individual vertebrate taxa; the authors describe in detail the means of cryopreservation of reproductive cells and embryos of fish, which they believe to be the most available, convenient for research and usage in economically significant objects. The composition, the timing of exposure of cryoprotectants and cryosomes to preserve the fertility of sperm of sturgeon, salmon, whitefish, carp and percid fishes in the process of cryopreservation, storage and defrostation are described. On the other hand, cryopreservation of fish eggs, as well as vertebrates of other taxa, is difficult due to low permeability of membranes for cryoprotectors, large water content, fatty inclusions and yolk. For successful cryopreservation of sperm of tailless amphibians, penetrating (dimethyl sulfoxide) and non-penetrating (sucrose) cryoprotectants are used. Unlike fish and amphibians, the methods of cryopreservation of gamete reptiles, among which there are many Red Data Book species, are poorly developed. Reproductive cells of males of birds of different species, mostly Galliformes, after cryopreservation for many years kept high fertility. Methods for cryopreserving sperm, ova and early embryos of mammals are well developed. In comparison with the other classes of vertebrates, in mammals the survival of embryos after defrostation is much higher

Ultrafast and slow luminescence decays at energy transfer from impurity-bound excitons

Different types of ultrafast radiative transitions are considered. The most interesting among them is the case when the radiative transition is accelerated by the configurational transformation of a structural unit where it occurs. Impurity-induced VUV excitation bands of doped Li2B4O7 are attributed to the creation of impurity-bound excitons. When Mn2+ is involved into exciton recombination, the radiative transition in the Mn2+ 3d5 configuration is accelerated and occurs on a sub-nanosecond time scale. Excitation within the UV bands is connected with energy transfer from the structural units formed by the sensitizers (Cu, Sn) and oxygen to Mn2+. In this case, Mn2+ transitions are not accelerated since its excited state appears after complete relaxation of excitation in the corresponding sensitizer’s unit. Pulsed cathodoluminescence decays are rather slow due to very slow transport of electron–hole pairs and excitons in Li2B4O7