Search on the internet as an element of the information culture

The article observes different strategies of information search, refers about the importance of the search skills for teachers and students and the problems with search interface on the educational sitesВ статье рассматриваются различные стратегии информационного поиска, говорится о важности приобретения поисковых навыков участниками образовательного процесса и проблемах поискового интерфейса на образовательных сайта

Налоговое стимулирование расходов предприятий на НИОКР: особенности и проблемы регулирования

The subject of the research is a corporate income tax regime of tax accounting of intangible assets and R&D spending. The working hypothesis is that realization of the regulative potential of tax policy in relation to stimulating R&D activity and creation of intangibles assets shall be streamlined and adapted to increase the effectiveness of innovations. Authors suggest that the key tax policy goal of the mechanism is the widening of the volumes of commercialized R&D results and intangibles, lowering the tax risks, and increasing the legal certainty. The aim of this research is formulation of tax policy proposals for subsequent reforming this mechanism of direct taxation of transactions related with R&D.To achieve the aim of the research the following research approach was employed by the authors. As a first step authors present a literature review on the issue. As a second step authors are performing the analysis of current rules related to tax accounting of R&D costs and intangibles in accordance with Tax Code of Russian Federation. As a third step authors delineate the barriers and legal obstacles in the performance of tax incentives for R&D by reviewing the judicial cases and analytical reports on the issue. Finally, authors formulate their tax policy proposals for the subsequent tax reforms in relation to tax accounting of R&D.The results and the scope of the study. Author’s working hypothesis is based on the idea that the effective application of tax policy instruments can contribute to success of the jurisdiction in winning in global tax competition game. This is particularly important in context of digitalization and for attracting investments and parts of activities of multinational enterprises to the territory of the state. Intangible assets and key people which coordinate the processes of the creation of intangibles can be regarded as the crucial value-added factors in the modern economy where technological MNEs are increasingly dominating. Countries compete internationally for these talented people and favorable and certain tax regime can positively impact on MNE decisions to make a profit center in any jurisdiction, while tax uncertainty can negatively impact this decision.Conclusions. One of the key results of this research is that R&D tax incentives in Russia remain rather unpopular instrument in corporate practice. Authors explain this with the existing legal barriers and legal uncertainty. This uncertainty leads to tax risks for taxpayers which impacts their decisions for using the incentives. Review of judicial cases related to tax accounting of R&D costs when calculating corporate income tax base showed that there are many different areas of disputes between taxpayers and tax authorities. It is important to note that some of this uncertainty is already addressed in recent amendments to Article 262 of Tax Code. Authors propose to reduce uncertainty by extending the scope of R&D tax incentives to all types of R&D activity. The goal of the research is therefore can be considered as achieved.Рассматривается вопрос о целесообразности внесения изменений в действующее законодательство о налогах и сборах в части налогообложения операций, связанных с осуществлением НИОКР, а также с реализацией и использованием нематериальных активов. Отдельное внимание уделяется факторам, препятствующим развитию инновационной активности компаний в России. Выявляются особенности предоставления отдельных льгот по налогу на прибыль организаций, уменьшающих сумму налогового обязательства ввиду осуществления расходов на НИОКР. Обобщение и анализ судебной практики по вопросам, связанным с применением таких льгот, позволили сделать вывод о наличии правовой неопределенности при использовании налогоплательщиками отдельных стимулов к расходам на НИОКР и возникающих в этой связи рисках, обусловленных, в частности, узким периметром охвата понижающего сумму налога на прибыль организаций коэффициента в размере 1,5, что также объясняет непопулярность данного механизма

Oxidation of graphene on metals

We use low-energy electron microscopy to investigate how graphene is removed from Ru(0001) and Ir(111) by reaction with oxygen. We find two mechanisms on Ru(0001). At short times, oxygen reacts with carbon monomers on the surrounding Ru surface, decreasing their concentration below the equilibrium value. This undersaturation causes a flux of carbon from graphene to the monomer gas. In this initial mechanism, graphene is etched at a rate that is given precisely by the same non-linear dependence on carbon monomer concentration that governs growth. Thus, during both growth and etching, carbon attaches and detaches to graphene as clusters of several carbon atoms. At later times, etching accelerates. We present evidence that this process involves intercalated oxygen, which destabilizes graphene. On Ir, this mechanism creates observable holes. It also occurs mostly quickly near wrinkles in the graphene islands, depends on the orientation of the graphene with respect to the Ir substrate, and, in contrast to the first mechanism, can increase the density of carbon monomers. We also observe that both layers of bilayer graphene islands on Ir etch together, not sequentially.Comment: 15 pages, 10 figures. Manuscript revised to improve discussion, following referee comments. Accepted for publication in Journal of Physical Chemistry C, Feb. 11, 201

Phase field theory of polycrystalline solidification in three dimensions

A phase field theory of polycrystalline solidification is presented that is able to describe the nucleation and growth of anisotropic particles with different crystallographic orientation in three dimensions. As opposed with the two-dimensional case, where a single orientation field suffices, in three dimensions, minimum three fields are needed. The free energy of grain boundaries is assumed to be proportional to the angular difference between the adjacent crystals expressed here in terms of the differences of the four symmetric Euler parameters. The equations of motion for these fields are obtained from variational principles. Illustrative calculations are performed for polycrystalline solidification with dendritic, needle and spherulitic growth morphologies.Comment: 7 pages, 4 figures, submitted to Europhysics Letters on 14th February, 200

Ингибиторы Янус-киназ в терапии псориатического артрита

The article presents an analysis of literature data on the use of a new group of targeted synthetic disease-modifying antirheumatic drugs (DMARDs) Janus kinase (JAK) inhibitors – tofacitinib (TOFA) and upadacitinib (UPA) – in psoriatic arthritis (PsA). The results of randomized placebocontrolled clinical trials and long-term observational studies indicate the high efficacy and safety of using TOFA and UPA in the treatment of patients with PsA who are resistant to synthetic DMARDs and tumor necrosis factor-α inhibitors. The information obtained so far allows us to recommend JAK inhibitors as a new pathogenetic approach to the treatment of PsA.В статье представлен анализ данных литературы о применении новой группы таргетных синтетических базисных противовоспалительных препаратов (БПВП) ингибиторов Янус-киназ (Janus kinase, JAK) – тофацитиниба (ТОФА) и упадацитиниба (УПА) – при псориатическом артрите (ПсА). Результаты проведенных рандомизированных плацебоконтролируемых клинических исследованиий и длительных наблюдательных исследований свидетельствуют о высокой эффективности и безопасности использования ТОФА и УПА в лечении пациентов с ПсА, резистентных к синтетическим БПВП и ингибиторам фактора некроза опухоли α . Полученные к настоящему времени сведения позволяют рекомендовать ингибиторы JAK в качестве нового патогенетически обоснованного подхода к терапии ПсА

EFFICACY OF CERTOLIZUMAB PEGOL IN THE TREATMENT OF PSORIATIC ARTHRITIS

The paper analyzes the data available in the literature on the mechanisms of action of certolizumab pegol (CZP), a new tumor necrosis factor-α (TNF-α) inhibitor for the treatment of active psoriatic arthritis (PsA). It describes the unique molecular structure of the drug and its mechanism of action and shows that CZP effectively inhibits TNF-α, without inducing cell apoptosis, and has also low immunogenicity. The results of the RAPID-PsA clinical trial of CZP are discussed. Treatment with CZP at different doses promptly suppresses the manifestations of both arthritis and psoriasis. There is evidence that CZP therapy prevents joint erosion formation in patients with active disease in particular. It is concluded that CZP is a promising drug to treat active PsA; however, it is necessary to conduct further fundamental and clinical studies of this class of drugs against certain cytokines

Factors influencing graphene growth on metal surfaces

Graphene forms from a relatively dense, tightly-bound C-adatom gas, when elemental C is deposited on or segregates to the Ru(0001) surface. Nonlinearity of the graphene growth rate with C adatom density suggests that growth proceeds by addition of C atom clusters to the graphene edge. The generality of this picture has now been studied by use of low-energy electron microscopy (LEEM) to observe graphene formation when Ru(0001) and Ir(111) surfaces are exposed to ethylene. The finding that graphene growth velocities and nucleation rates on Ru have precisely the same dependence on adatom concentration as for elemental C deposition implies that hydrocarbon decomposition only affects graphene growth through the rate of adatom formation; for ethylene, that rate decreases with increasing adatom concentration and graphene coverage. Initially, graphene growth on Ir(111) is like that on Ru: the growth velocity is the same nonlinear function of adatom concentration (albeit with much smaller equilibrium adatom concentrations, as we explain with DFT calculations of adatom formation energies). In the later stages of growth, graphene crystals that are rotated relative to the initial nuclei nucleate and grow. The rotated nuclei grow much faster. This difference suggests first, that the edge-orientation of the graphene sheets relative to the substrate plays an important role in the growth mechanism, and second, that attachment of the clusters to the graphene is the slowest step in cluster addition, rather than formation of clusters on the terraces

The state and the church in Russia in the early new age: custom and law

The article is devoted to the analysis of the peculiarities of the system of relations that were formed between the Orthodox Church and the authority of the Russian state in the early modern perio

Response of cardiorespiratory system during maximal exercise cycle ergometer test in women cross-country skiers with different skills levels

Objective: to estimate the functional features of the cardiorespiratory system of female cross-country skiers with different skills levels at the maximal bicycle ergometer test.Material and methods: 70 female cross-country skiers were divided into three groups. The first group included 21 cross-country skiers with first adult sporting rank, the second — 25 candidates in master of sports, the third group — 24 sport masters in cross-country skiing. Maximal exercise tests were used to determine cardiorespiratory fitness via spiroergometric system «Oxycon Pro» (Jaeger, Hoechberg, Germany).Results: The most notable differences were observed between the first-class and the masters of the sports groups. In the first-class group the heart rate during the maximal exercise test was, on average, 11 beats/min higher than in the master of sports group (p<0.05), and the oxygen consumption at the anaerobic threshold was, on average, lower by 7.7 ml/min/kg (p < 0.05) when comparing the same groups.Conclusion: The influence of skills levels on physiological parameters at maximal bicycle ergometer test was shown. The capacity in the first group occurs due to cardiovascular system tension, and the same in the group high qualification skiers happen due to the mechanisms of oxygen transport development