Tax Burden of Russian Oil Companies after Tax Consolidation

This article takes studying the impact of tax consolidation on oil companies' tax burden as its focus. Oil companies are crucial for the Russian economy while oil and gas money are as well important for the Russian budget. Besides, a lot of oil companies being major taxpayers have had the opportunity to consolidate corporate profit tax since 2012. The article's goal is to analyze the results of creating consolidated groups of taxpayers for tax burden in terms of corporate profit tax exemplified by oil companies in order to assess the importance of profit tax consolidation as a way of reducing corporate profit tax. Upon analyzing the data provided by the Federal Tax Service of Russia and 2010-2015 oil companies' financial reports, it is possible to conclude that the largest tax burden falls on fossil fuel industry in comparison with other industries what can be explained first of all by the mineral extraction tax. Corporate profit tax burden for most oil companies in 2014 accounted for 5% of revenue. At the same time, profit tax burdens on consolidated groups of taxpayers producing oil vary a lot; in 2012, the general trend was falling, but then it started to grow again. Thus, it is impossible to state that tax obligations and corporate profit tax burden have significantly decreased as a result of creating consolidated groups of taxpayers for oil producers. Quantitative analysis of money spent for paying the profit tax might be interestingfor describing consequences of creating consolidated groups of taxpayers

Response of Lactobacillus casei BL23 to phenolic compounds

2 tables, 2 figures.-- Article first published online: 17 OCT 2011.-- The definitive version is available at www3.interscience.wiley.comAims:  To determine the inhibitory effect of phenolic compounds on Lactobacillus casei BL23, the role of two component signal transduction systems (TCS) and the response of Lact. casei BL23 to p-coumaric acid. Methods and Results:  Growth of Lact. casei BL23 and 17 derivative strains defective in each TCS harboured by this strain in the presence of p-coumaric acid, ferulic acid, caffeic acid or methyl gallate was monitored. Furthermore, changes in the protein content of Lact. casei BL23 when exposed to p-coumaric acid were evaluated by 2D-SDS-PAGE. Eleven proteins differentially expressed in the presence of p-coumaric acid were detected. Six of them could be identified: ClpP and HtrA, involved in protein turnover and folding, acetyl-CoA carboxylase, involved in lipid metabolism, and an arginyl-tRNA synthetase were more abundant, whereas PurL and PurN, involved in purine biosynthesis, were less abundant. Conclusions:  No significant differences were observed between the parental strain and the TCS-defective mutants. p-Coumaric acid elicited a response against membrane and cytoplasmic damages. Significance and Impact of the Study:  The inhibitory effect of phenolic compounds on Lact. casei BL23 has been determined. For the first time, cytoplasmic proteins presumably involved in the response of Lact. casei BL23 against p-coumaric acid have been identified.This work was financed by AGL2010-15679 and Consolider Fun-C-Food CSD2007-00063 funds from the Spanish Ministry of Science and Innovation (MICINN) and FEDER. J.M. Landete enjoyed a postdoctoral contract of the programme ‘Juan de la Cierva’ (MICINN).Peer reviewe

Исследование режимов работы высокочастотного факельного плазмотрона в составе плазменного стенда

Будут исследованы газодинамические и теплофизические параметры воздушно-плазменного потока, генерируемого ВЧФ-плазмотроном, в составе плазменного стенда.Gas-dynamic and thermophysical parameters of the air-plasma flow generated by the VCF-plasmatron will be investigated in the plasma stand

Анализ современной распределенной термометрии в процессе разработки месторождений Западной Сибири

Объектом исследования является технология распределенной оптоволоконной термометрии. Цель исследования – анализ применения распределенной оптоволоконной термометрии в процессе разработки на месторождениях Западной. В процессе исследования был проведен анализ возможностей современных систем мониторинга разработки месторождения на основе распределенных оптоволоконных. Рассмотрены технологии и используемых данным типом оборудования и возможности анализа данных поступающих при долговременном мониторинге. Учтены современные тренды, способствующие применению данной технологии в разработке месторождений.The object of research is the technology of distributed fiber optic thermometry. The purpose of the study is to analyze the use of distributed fiber optic thermometry in the development process at Western deposits. During the study, an analysis was made of the capabilities of modern field development monitoring systems based on distributed fiber optic systems. The technologies and the equipment used by this type of equipment and the possibilities of analyzing the data received during long-term monitoring are considered. Modern trends that contribute to the application of this technology in field development are taken into account

Архитектура программного комплекса "профиль студента"

Software system architecture represented as shown in the diagram components, described in a unified modeling language UML. This architecture allows you to receive and process information, both internal and external systems. And it allows build and receive analytical reports in accordance with the requirements of Russian legislation

Using A High-Temperature Flue Gases in the Technology of Combustion Neutralization of Wastewater

This paper provides an analysis of composition of typical polluting contaminants of industrial wastewater. The study suggest industry branches, wastewater of which contains the greatest amount of organic flammable substanses (petroleum и oil). The present study was conducted to analyze an opportunity to replace fuel torch by the high-temperature flow of flue gases in the realization thermal treatment method (combustion neutralization)

Влияние полиненасыщенных жирных кислот на биохимическую активность комбинированной закваски

В данной работе представлены результаты культивирования комбинированнойзакваски, соотношение культур Lactobacillus helveticus 35-1 и Propionibakterium freudenreichii subsp. shermanii АС 2503 в которой 40:60, на обезжиренном молоке, с добавлением рыжикового масла. Подобрана оптимальная доза внесения рыжикового масла, обеспечивающая более высокую кислотообразующую способность и количество жизнеспособных клеток в комбинированной закваске

Бионимичная метафора (зоометафора) как один из компонентов научно-технических терминов (на материале русского, английского и немецкого языков)

Объект исследования - научно-технические термины с компонентом зоонимом в составе, в представленных языках. Цель работы – описать и сопоставить особенности данных единиц. Были проведены компонентный, сравнительно-сопоставительный, структурно-морфологический и анализ особенностей зоонимов в составе НТТ исследуемых языков. В результате исследования были выделены основные модели образования, черты и функции зоотерминов, согласно формам анализа, созданы практическая база и словарный минимум зоонимичных НТТ. Материалы статьи были освещены в рамках международных студенческих научно-практических конференций. Область применения: в педагогической практике, а также при составлении ряда спецкурсов, написании работ, составлении словарей.В будущем планируется дальнейшее изучение в других языках.The object of the study is scientific and technical term with zoonym key component in presented languages. Objective – to describe and compare the semantic and functional features of zoonymic units within the scientific and technical dictionaries. In the process, the following analysis forms were conducted: zoonym component, comparative, characteristics, structural and morphological. The study identified key zoonym models, features and functions, according to forms of analysis, was created a practical basis and vocabulary minimum. Article materials were presented at international student scientific conferences. Field of application: teaching practice, preparation of a number of special courses, works writing, dictionaries compiling. It is planned to further study in other languages