Нормативно-правові аспекти дослідження витрат торговельних підприємств

У статті досліджено міжнародні та національні нормативно-правові акти, що розкривають суть та методологічні аспекти формування витрат підприємств у бухгалтерському і податковому обліку. (In the article are investigated standard-legal sources that open methodological aspects of formation of costs of the enterprises in the accounting and tax account.

The Interactive Effect of <em>SIRT1</em> Promoter Region Polymorphism on Type 2 Diabetes Susceptibility in the North Indian Population

<div><p>Our previous studies have implicated genes mainly involved in the activity of pancreatic β cells in type 2 diabetes (T2D) susceptibility in the North Indian population. Recent literature on the role of <em>SIRT1</em> as a potential master switch modulating insulin secretion and regulating gene expression in pancreatic β cells has warranted an evaluation of <em>SIRT1</em> promoter region polymorphisms in the North Indian population, which is the main focus of the present study. 1542 samples (692 T2D patients and 850 controls) were sequenced for the 1.46 kb region upstream the translation start site of the <em>SIRT1</em> gene. We performed a functional characterization of the <em>SIRT1</em> promoter region polymorphisms using luciferase assay and observed a single-nucleotide polymorphism (SNP), rs12778366, in association with SIRT1 expression. We propose that TT, the high-expressing genotype of SNP rs12778366 in the <em>SIRT1</em> promoter region and present in >80% of the North Indian population, was favored under conditions of feast-famine cycles in evolution, which has turned out to be a cause of concern in the present sedentary lifestyle under <em>ad libitum</em> conditions. Case-control association analysis did not implicate rs12778366 in T2DM per se in the studied population. However, our earlier reported risk genotype combinations of mt-<em>ND3</em>, <em>PGC1α</em>, and <em>UCP2</em>-866, when compared with the protective genotype combinations, in the background of the high-expressing TT genotype of <em>SIRT1</em> SNP rs12778366, showed a very high additive risk [corrected odd ratio (OR) = 8.91; p = 6.5×10⁻¹¹]. The risk level was considerably low in the genotype backgrounds of TX (OR = 6.68; p = 2.71×10⁻¹²) and CX (OR = 3.74; p = 4.0×10⁻³). In addition, we screened other reported T2D-associated polymorphisms: <em>PIK3R1</em> rs3730089, <em>IRS1</em> rs1801278, and <em>PPP1R3</em> rs1799999, which did not show any significant association in North Indian population. The present paper emphasizes the importance of gene interactions in the biological pathways of T2D, a complex lifestyle disease.</p> </div

Promoter region of <i>SIRT1</i> gene.

<p>Figure provides the details of the 11 promoter polymorphisms of the <i>SIRT1</i> gene spanned through 1.46 kb region upstream the translation start site. 4 SNPs marked by ‘X’ did not show polymorphism in the studied population. D′ values are plotted as a graph to show linkage disequilibrium between the 7 observed polymorphic markers. Frequencies of the observed haplotypes and details of the picked Tag SNPs and respective alleles captured among the 7 polymorphic markers are also provided.</p

Association between Common Variants near <em>LBX1</em> and Adolescent Idiopathic Scoliosis Replicated in the Chinese Han Population

<div><h3>Background</h3><p>Adolescent idiopathic scoliosis (AIS) is one of the most common spinal deformities found in adolescent populations. Recently, a genome-wide association study (GWAS) in a Japanese population indicated that three single nucleotide polymorphisms (SNPs), rs11190870, rs625039 and rs11598564, all located near the <em>LBX1</em> gene, may be associated with AIS susceptibility <a href="http://www.plosone.org/article/info:doi/10.1371/journal.pone.0053234#pone.0053234-Takahashi1">[1]</a>. This study suggests a novel AIS predisposition candidate gene and supports the hypothesis that somatosensory functional disorders could contribute to the pathogenesis of AIS. These findings warrant replication in other populations.</p> <h3>Methodology/Principal Findings</h3><p>First, we conducted a case-control study consisting of 953 Chinese Han individuals from southern China (513 patients and 440 healthy controls), and the three SNPs were all found to be associated with AIS predisposition. The ORs were observed as 1.49 (95% CI 1.23–1.80, <em>P</em> = 5.09E-5), 1.70 (95% CI 1.42–2.04, <em>P</em> = 1.17E-8) and 1.52 (95% CI 1.27–1.83, <em>P</em> = 5.54E-6) for rs625039, rs11190870 and rs11598564, respectively. Second, a case-only study including a subgroup of AIS patients (N = 234) was performed to determine the effects of these variants on the severity of the condition. However, we did not find any association between these variants and the severity of curvature.</p> <h3>Conclusion</h3><p>This study shows that the genetic variants near the <em>LBX1</em> gene are associated with AIS susceptibility in Chinese Han population. It successfully replicates the results of the GWAS, which was performed in a Japanese population.</p> </div

The observed relative luciferase activities.

<p>The relative activities of the haplotypes (with alleles at rs12778366 T>C, rs3758391 T>C and rs35706870 A>C, respectively) are shown. Combinations of: mutant (M) at rs12778366 with rest wild (W) i.e., MWW = ‘CTA’; mutant at rs3758391 and rest wild i.e., WMW = ‘TCA’ ; and mutant at rs35706870 with rest wild i.e., WWM = ‘TTC’ were compared against all wild i.e., WWW = ‘TTA’.</p

Comparison of all genes between AIS and control groups in adipogenesis assay.

<p>All <i>P</i> values were calculated with age adjusted.</p>*<p><i>P</i><0.05 was considered statistically significant.</p>**<p><i>P</i><0.01.</p

6 tag SNPs selected for the association study.

<p>6 tag SNPs selected for the association study.</p

Gene expression levels in response to different doses of leptin.

<p>The expression levels in control group without leptin treatment were used as calibrators. Relative expression levels were calculated by using the 2^−ΔΔCt method.</p

Linkage disequilibrium (LD) pattern and Haplotypes of the <i>Leptin</i> gene from the 45 healthy subjects.

<p>Two LD blocks were identified in the sequenced genomic region of the gene (calculated with the Solid spine of LD algorithm with the Minor Allele Frequency≥1%). Arrows indicate the positions of the 6 tag SNPs selected for the association study.</p

<i>P</i> values of ANOVA for factorial designed data in Adipogenesis assay.

*<p><i>P</i><0.05 was considered statistically significant.</p>**<p><i>P</i><0.01.</p