СИСТЕМА ИДЕНТИФИКАЦИИ НЕКОММЕРЧЕСКИХ ОРГАНИЗАЦИЙ ДЛЯ НАЛОГОВОГО АДМИНИСТРИРОВАНИЯ

Political and economic changes occurring in Russia in the past decades caused the emergence of new legal forms and concepts including non-commercial organizations. The discussion of the need to improve the system of tax control over non-commercial organizations has been going on for a while. The paper analyzes the national legislation concerning non-commercial organizations and makes a conclusion that at present an effective system of identifying non-commercial organizations for the purposes of tax administration does not exist. The financial statements of non-commercial organizations based on the SPARK database have been studied; a system of identification of non-commercial organizations through the unification of legal forms of non-commercial organizations and bringing the latter to a finite number of types: conventionally profitless non-commercial and profitable non-commercial organizations are proposed.Политические и экономические изменения, происходящие в России в последние десятилетия, явились условием возникновения новых юридических форм и понятий, к числу которых относятся и некоммерческие организации. Дискуссия о необходимости совершенствования системы налогового контроля некоммерческих организаций ведется давно. В статье проанализировано национальное законодательство в отношении некоммерческих организаций и сделан вывод об отсутствии действующей системы идентификации некоммерческих организаций для целей налогового администрирования. Исследованы финансовые отчеты некоммерческих организаций на основе базы системы СПАРК, предложена система идентификации некоммерческих организаций путем унификации организационно-правовых форм некоммерческих организаций и сведения всех их к конечному числу типов: условно бесприбыльные и прибыльные некоммерческие организации

Evaluation of biochemical indicators in blood plasma of rats with tetracycline-induced hepatosis and their correction by milk phospholipids

Tetracycline is a drug with direct cytotoxic action on the liver, and therefore it is widely used in pharmaceutical studies of therapeutic effectiveness of hepatoprotective preparations. The aim of the present work was to determine the biochemical indicators in blood plasma of rats with tetracycline-induced hepatosis and correction properties of milk phospholipids under tetracycline-induced hepatosis in rats. To achieve this, Wistar rats were administered 250 mg/kg of 4% tetracycline hydrochloride suspension once a day intragastrically. As the corrective therapy, 1% solution of BAS “FLP-MD” was administered in liposomal form based on milk phospholipids. Under modeled steatohepatitis, significant destructive changes were observed in the cell membranes of hepatocytes in experimental rats. It was confirmed by higher activity of transaminase (in particular, activity of АSТ increased 4 times, that of ALT 1.7 times and the AST/ALT ratio was increased 2.4 times in blood plasma). The synthesis of clotting factors in livers of animals with hepatosis was inhibited. The content of fibrinogen in blood plasma decreased by 21%, factor II (prothrombin) by 27.8%, Xa-factor by 27.9%, and protein C by 40.6%. The animals also had hypochromic anemia, azotemia and bilirubinemia. The calcium-phosphor metabolism and hyperkalemia were observed. The liposomal BAS “FLP-MD” based on milk phospholipids diminished harmful effects of tetracycline, in particular supporting blood coagulation factors’ level restoration, and also by the activity of transaminases. According to the results, it may be used in prophylactics and pharmaceutical correction of steatohepatitis

ДИСТАНЦІЙНЕ НАВЧАННЯ ЯК ІНФОРМАЦІЙНО-КОМУНІКАТИВНА ТЕХНОЛОГІЯ ДОДИПЛОМНОЇ ПІДГОТОВКИ ЛІКАРІВ З ПЕДІАТРІЇ В УМОВАХ СУЧАСНИХ ВИКЛИКІВ

For the implementation and adequate virtual provision of distance education at O. Bohomolets National Medical University, the NMU Neuron distance educational platform is used, which in the current situation can become an effective component of the educational process, while having a number of advantages. It not only provides the student with the most convenient place and time, access to electronic knowledge bases, but also significantly enhances his/her active role in the self-study process, including during the quarantined process, and requires the teacher to improve the teaching in terms of content, and in its form. The main types of distance learning courses are traditional forms of educational training: lectures, practical classes, seminars, labs, consultations and other relevant legislation. In general, distance learning technologies as a complex of modern educational technologies in the higher medical education system should be constantly improved, in particular through the use of modern educational platforms, qualitative methodological filling of web resources, introduction of the system of quality control of distance learning in order to meet the challenges of time.Для реалізації та адекватного віртуального забезпечення дистанційної освіти у Національному медичному університеті імені О. О. Богомольця використовується  дистанційна освітня платформа NMU Neuron, що  в нинішній ситуації може стати дієвою складовою освітнього процесу, маючи при цьому низку переваг. Воно не лише забезпечує навчання студента у найбільш зручному місці та часі, доступ до електронних баз знань, але й суттєво підвищує його активну роль у самому процесі самостійного навчання, зокрема й під час вимушеного внаслідок карантину, а від викладача вимагає вдосконалення викладання як за змістом, так і за його формою. Основними видами занять за дистанційною формою навчання є традиційні форми освітньої підготовки: лекція, практичні заняття, семінар, лабораторні заняття, консультації та інші, що відповідають чинному законодавству. У цілому, технології дистанційного навчання як комплекс сучасних освітніх технологій у системі вищої медичної освіти має постійно вдосконалюватися, зокрема шляхом використання сучасних освітніх платформ, якісного методичного наповнення веб-ресурсів, запровадження системи контролю якості дистанційного навчання, аби відповідати викликам часу

ART in Europe, 2017: results generated from European registries by ESHRE

© The Author(s) 2021. Published by Oxford University Press on behalf of European Society of Human Reproduction and Embryology. This is an Open Access article distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted reuse, distribution, and reproduction in any medium, provided the original work is properly cited.Study question: What are the data on ART and IUI cycles, and fertility preservation (FP) interventions reported in 2017 as compared to previous years, as well as the main trends over the years? Summary answer: The 21st ESHRE report on ART and IUI shows the continual increase in reported treatment cycle numbers in Europe, with a decrease in the proportion of transfers with more than one embryo causing an additional slight reduction of multiple delivery rates (DR) as well as higher pregnancy rates (PR) and DR after frozen embryo replacement (FER) compared to fresh IVF and ICSI cycles, while the number of IUI cycles increased and their outcomes remained stable. What is known already: Since 1997, ART aggregated data generated by national registries, clinics or professional societies have been gathered and analyzed by the European IVF-monitoring Consortium (EIM) and communicated in a total of 20 manuscripts published in Human Reproduction and Human Reproduction Open. Study design size duration: Data on European medically assisted reproduction (MAR) are collected by EIM for ESHRE on a yearly basis. The data on treatments performed between 1 January and 31 December 2017 in 39 European countries were provided by either National Registries or registries based on personal initiatives of medical associations and scientific organizations. Participants/materials setting methods: Overall, 1382 clinics offering ART services in 39 countries reported a total of 940 503 treatment cycles, including 165 379 with IVF, 391 379 with ICSI, 271 476 with FER, 37 303 with preimplantation genetic testing (PGT), 69 378 with egg donation (ED), 378 with IVM of oocytes, and 5210 cycles with frozen oocyte replacement (FOR). A total of 1273 institutions reported data on 207 196 IUI cycles using either husband/partner's semen (IUI-H; n = 155 794) or donor semen (IUI-D; n = 51 402) in 30 countries and 25 countries, respectively. Thirteen countries reported 18 888 interventions for FP, including oocyte, ovarian tissue, semen and testicular tissue banking in pre- and postpubertal patients. Main results and the role of chance: In 21 countries (20 in 2016) in which all ART clinics reported to the registry, 473 733 treatment cycles were registered for a total population of approximately 330 million inhabitants, allowing a best-estimate of a mean of 1435 cycles performed per million inhabitants (range: 723-3286).Amongst the 39 reporting countries, the clinical PR per aspiration and per transfer in 2017 were similar to those observed in 2016 (26.8% and 34.6% vs 28.0% and 34.8%, respectively). After ICSI the corresponding rates were also similar to those achieved in 2016 (24% and 33.5% vs 25% and 33.2% in 2016). When freeze all cycles were removed, the clinical PRs per aspiration were 30.8% and 27.5% for IVF and ICSI, respectively.After FER with embryos originating from own eggs the PR per thawing was 30.2%, which is comparable to 30.9% in 2016, and with embryos originating from donated eggs it was 41.1% (41% in 2016). After ED the PR per fresh embryo transfer was 49.2% (49.4% in 2016) and per FOR 43.3% (43.6% in 2016).In IVF and ICSI together, the trend towards the transfer of fewer embryos continues with the transfer of 1, 2, 3 and ≥4 embryos in 46.0%, 49.2%, 4.5% and in 0.3% of all treatments, respectively (corresponding to 41.5%, 51.9%. 6.2% and 0.4% in 2016). This resulted in a reduced proportion of twin DRs of 14.2% (14.9% in 2016) and stable triplet DR of 0.3%. Treatments with FER in 2017 resulted in a twin and triplet DR of 11.2% and 0.2%, respectively (vs 11.9% and 0.2% in 2016).After IUI, the DRs remained similar at 8.7% after IUI-H (8.9% in 2016) and at 12.4% after IUI-D (12.4.0% in 2016). Twin and triplet DRs after IUI-H were 8.1% and 0.3%, respectively (in 2016: 8.8% and 0.3%) and 6.9% and 0.2% after IUI-D (in 2016: 7.7% and 0.4%). Amongst 18 888 FP interventions in 13 countries, cryopreservation of ejaculated sperm (n = 11 112 vs 7877 from 11 countries in 2016) and of oocytes (n = 6588 vs 4907 from eight countries in 2016) were the most frequently reported. Limitations reasons for caution: As the methods of data collection and levels of reporting vary amongst European countries, interpretation of results should remain cautious. Some countries were unable to deliver data about the number of initiated cycles and deliveries. Wider implications of the findings: The 21st ESHRE report on ART, IUI and FP interventions shows a continuous increase of reported treatment numbers and MAR-derived livebirths in Europe. Being already the largest data collection on MAR in Europe, efforts should continue to optimize data collection and reporting with the perspective of improved quality control, transparency and vigilance in the field of reproductive medicine. Study funding/competing interests: The study has received no external funding and all costs are covered by ESHRE. There are no competing interests.info:eu-repo/semantics/publishedVersio

Oocyte and ovarian tissue cryopreservation in European countries : statutory background, practice, storage and use

STUDY QUESTION: What is known in Europe about the practice of oocyte cryopreservation (OoC), in terms of current statutory background, funding conditions, indications (medical and ‘non-medical’) and specific number of cycles? SUMMARY ANSWER: Laws and conditions for OoC vary in Europe, with just over half the responding countries providing this for medical reasons with state funding, and none providing funding for ‘non-medical’ OoC. WHAT IS ALREADY KNOWN: The practice of OoC is a well-established and increasing practice in some European countries, but data gathering on storage is not homogeneous, and still sparse for use. Ovarian tissue cryopreservation (OtC) is only practiced and registered in a few countries. STUDY DESIGN, SIZE, AND DURATION: A transversal collaborative survey on OoC and OtC, was designed, based on a country questionnaire containing information on statutory or professional background and practice, as well as available data on ovarian cell and tissue collection, storage and use. It was performed between January and September 2015. PARTICIPANTS/MATERIALS, SETTING AND METHODS: All ESHRE European IVF Monitoring (EIM) consortium national coordinators were contacted, as well as members of the ESHRE committee of national representatives, and sent a questionnaire. The form included national policy and practice details, whether through current existing law or code of practice, criteria for freezing (age, health status), availability of funding and the presence of a specific register. The questionnaire also included data on both the number of OoC cycles and cryopreserved oocytes per year between 2010 and 2014, specifically for egg donation, fertility preservation for medical disease, ‘other medical’ reasons as part of an ART cycle, as well as for ‘non-medical reasons’ or age-related fertility decline. Another question concerning data on freezing and use of ovarian tissue over 5 years was added and sent after receiving the initial questionnaire. MAIN RESULTS AND THE ROLE OF CHANCE: Out of 34 EIM members, we received answers regarding OoC regulations and funding conditions from 27, whilst 17 countries had recorded data for OoC, and 12 for OtC. The specific statutory framework for OoC and OtC varies from absent to a strict frame. A total of 34 705 OoC cycles were reported during the 5-year-period, with a continuous increase. However, the accurate description of numbers was concentrated on the year 2013 because it was the most complete. In 2013, a total of 9126 aspirations involving OoC were reported from 16 countries. Among the 8885 oocyte aspirations with fully available data, the majority or 5323 cycles (59.9%) was performed for egg donation, resulting in the highest yield per cycle, with an average of 10.4 oocytes frozen per cycle. OoC indication was ‘serious disease’ such as cancer in 10.9% of cycles, other medical indications as ‘part of an ART cycle’ in 16.1%, and a non-medical reason in 13.1%. With regard to the use of OoC, the number of specifically recorded frozen oocyte replacement (FOR) cycles performed in 2013 for all medical reasons was 14 times higher than the FOR for non-medical reasons, using, respectively, 8.0 and 8.4 oocytes per cycle. Finally, 12 countries recorded storage following OtC and only 7 recorded the number of grafted frozen/thawed tissues. LIMITATIONS, REASONS FOR CAUTION: Not all countries have data regarding OoC collection, and some data came from voluntary collaborating centres, rather than a national authority or register. Furthermore, the data related to use of OoC were not included for two major players in the field, Italy and Spain, where numbers were conflated for medical and non-medical reasons. Finally, the number of cycles started with no retrieval is not available. Data are even sparser for OtC. WIDER IMPLICATIONS OF THE FINDINGS: There is a need for ART authorities and professional bodies to record precise data for practice and use of OoC (and OtC), according to indications and usage, in order to reliably inform all stakeholders including women about the efficiency of both methods. Furthermore, professional societies should establish professional standards for access to and use of OoC and OtC, and give appropriate guidance to all involved. STUDY FUNDING/COMPETING INTEREST(S): The study was supported by ESHRE. There are no conflicts of interest.peer-reviewe

AN IDENTIFICATION SYSTEM FOR NON-COMMERCIAL ORGANIZATIONS FOR TAX ADMINISTRATION PURPOSES

Political and economic changes occurring in Russia in the past decades caused the emergence of new legal forms and concepts including non-commercial organizations. The discussion of the need to improve the system of tax control over non-commercial organizations has been going on for a while. The paper analyzes the national legislation concerning non-commercial organizations and makes a conclusion that at present an effective system of identifying non-commercial organizations for the purposes of tax administration does not exist. The financial statements of non-commercial organizations based on the SPARK database have been studied; a system of identification of non-commercial organizations through the unification of legal forms of non-commercial organizations and bringing the latter to a finite number of types: conventionally profitless non-commercial and profitable non-commercial organizations are proposed

Племінники як суб’єкти спадкування: теоретичні та практичні аспекти

The article is focused on the problems of legal succession by a special category of lawful heirs – nephews. The analysis of scientific works, the authors of which studied specific features of legal succession, has been carried out. All stages of legal succession in accordance with the Civil Code of Ukraine have been listed. The current legislation, court decisions, legal doctrine have been analyzed; and it has been established that inheritance by nephews has problems in practical application. The procedure of inheritance by nephews according to the right of representation has been studied taking into account that it currently remains one of the problematic issues in practical application. It has been established that it is the way how the legislator protects the property rights and interests of the latter. The authors have determined that if there are several lawful heirs (nephew, niece), the share of the deceased testator is divided equally between lawful heirs. It has been noted that inheritance law as an institution of civil law occupies a leading place in the system of protecting human rights and interests. It is due to the fact that hereditary relations began to be formed and protected by Roman lawyers. Both our state and many foreign states still pay much attention to improving the legislation in the field of inheritance law. The authors have noted that the relevance of the above institution is the fact that the subject matter of these legal relations are always property rights and responsibilities, and their protection depends on the proper implementation of the law enforcement function of state authorities. Given that the legal consequences for lawful heirs occur after the death of the testator, the main task of state authorities is to ensure the proper transfer of inheritance to lawful heirs. The authors of the paper have focused on the way how to prove the family and other relations of lawful heirs with the testator, because it is an important aspect of inheritance relations, since the correct establishment of family relationship influences the legal transfer of inheritance. It has been established that there are practical and theoretical problems in these legal relations, which are related to the procedure of inheritance transfer to the above-mentioned subjects.Статтю присвячено особливостям спадкування за законом такою категорією спадкоємців, як племінники. Здійснено аналіз наукових праць, автори яких вивчали особливості спадкування за законом. Установлено, що поряд з іншими суб’єктами, які мають право на спадщину, законодавець захищає майнові права та інтереси племінників, урегулювавши цю процедуру спадкування у вигляді права представлення. Зазначено особливості спадкування племінниками за правом представлення, охарактеризовано, яким саме чином здійснюється доказування родинних та інших відносин спадкоємців зі спадкодавцем