Юридичний зміст та ознаки фінансово-правової санкції

У статті проведено аналіз теоретичних засад поняття фінансово-правової відповідальності та її складового елементу - фінансово-правової санкції. Автор досліджує наукові думки щодо понять «фінансово-правові санкції», «економічні санкції», «штрафні санкції», «штраф», «пеня» тощо; розглядає функції фінансово-правових санкцій з урахування засад загальної теорії права та фінансового права, зокрема, та виокремлює найхарактерніші ознаки фінансово-правової санкції. Ключові слова: фінансово-правова відповідальність, фінансово-правова санкція, ознаки фінансово-правової санкції.В статье проведен анализ теоретических основ понятия финансово-правовой ответственности и ее составляющего элемента - финансово-правовой санкции. Автор исследует существующие научные взгляды на понятия «финансово-правовая санкция», «экономическая санкция», «штрафная санкция», «штраф» и т.д.; рассматривает функции финансово-правовых санкций с позиций общей теории права и финансового права, в частности, и выделяет наиболее характерные признаки финансово-правовой санкции. Ключевые слова: финансово-правовая ответственность, финансово-правовая санкция, признаки финансово-правовой санкции.This article deals with the analysis of theoretical background of the notion in the sphere of both financial and law responsibility and its structural element - the financial and law sanction. The author researches the real scientific ideas as to the notions «financial and law sanction», «fine». The author also analyses the functions of financial and law sanctions including as the basement of common law theory so as financial law in particular. His special task is to analyses the most characteristic determinants of financial and law sanction. Key words: financial and law responsibility; financial and law sanction; signs of financial and law sanction

Responsiveness of the innate immune system and glucose concentrations in the oldest old

Abstract Patients with diabetes mellitus show in-creased risk of infectious disease as well as dis-turbances in innate immunity. In critical care settings, hyperglycemia is associated with increased risk of sepsis. It is unclear whether elevated glucose concen-trations and innate immunity are associated in a non-clinical setting. We aimed to assess the association between glucose concentrations and innate immune response in the oldest old, who are at increased risk of both disturbed glucose metabolism as well as infec-tious disease. This study was part of the Leiden 85-plus Study. In 562 subjects aged 85 years old of the general population, venous blood samples were taken for measurement of morning glucose, C-reactive protein (CRP) and glycated hemoglobin (HbA1c). The innate immune response was assessed by performing ex vivo whole blood lipopolysaccharide (LPS) stimulation for production capacity of tumor necrosis factor alpha (TNF-α), interleukin 6 (IL-6), interleukin 1-beta (IL1-β), interleukin 10 (IL-10) and interleukin 1 receptor antagonist (IL-1Ra). Using linear regression analysis, cross-sectional analysis between glucose and cytokine production capacity was performed. We found a significant negative association between glucose concentrations, but not HbA1c, and cytokine response capacity in four out of five measured cytokines (all p<0.05). Both glucose and HbA1c were positively associated with circulat-ing levels of CRP. Higher glucose concentrations in non-diabetic elderly are associated with lower innate immune response. As elderly show increased vulner-ability for disturbances in glucose metabolism as well as infectious disease, this relation could be of clinical significance

Аналіз тенденцій рівня розвитку економічних процесів підприємства

Подано методичні розробки щодо визначення ймовірної зміни рівнів розвитку економічних процесів машинобудівних підприємств залежно від рівня ефективності матеріальної мотивації персоналу на період 2010 р. Імовірну зміну рівня розвитку економічного процесу визначено за допомогою ланцюгів Маркова, що передбачає реалізацію шести послідовних етапів. Ключові слова: підприємства машинобудування, ланцюги Маркова, економічні процеси.Представлены методические разработки по определению вероятного изменения уровня развития экономических процессов предприятий машиностроения в зависимости от уровня эффективности материальной мотивации персонала на период 2010 г. Вероятное изменение уровня развития экономического процесса определено с помощью цепей Маркова, что предусматривает реализацию шести последовательных этапов. Ключевые слова: предприятия машино-стро¬ения, цепи Маркова, экономические процессы.The paper presents methodical developments on determination of probable changes in the level of machine-build enterprises’ economic processes development depending on the level of personnel’s material motivation efficiency for the period of 2010. Probable changes in the level of economic processes development are determined by using Markov’s chains which provide six stages. Keywords: machine-building enterprises, Markov chains, economic processes

Franchising:essence and accounting prosedure

У статті досліджено теоретичні аспекти франчайзингових операцій, визначено переваги і недоліки для учасників договору франчайзингу. Проаналізовано підходи науковців до методики відображення франчайзингу в обліку.This paper investigates the theoretical aspects of franchise operations, advantages and disadvantages for participants of the franchising agreement. Analysis of scientific approaches to accounting procedure of franchising is give

Downward pumping of magnetic flux as the cause of filamentary structures in sunspot penumbrae

The structure of a sunspot is determined by the local interaction between magnetic fields and convection near the Sun's surface. The dark central umbra is surrounded by a filamentary penumbra, whose complicated fine structure has only recently been revealed by high-resolution observations. The penumbral magnetic field has an intricate and unexpected interlocking-comb structure and some field lines, with associated outflows of gas, dive back down below the solar surface at the outer edge of the spot. These field lines might be expected to float quickly back to the surface because of magnetic buoyancy, but they remain submerged. Here we show that the field lines are kept submerged outside the spot by turbulent, compressible convection, which is dominated by strong, coherent, descending plumes. Moreover, this downward pumping of magnetic flux explains the origin of the interlocking-comb structure of the penumbral magnetic field, and the behaviour of other magnetic features near the sunspot

The incidence and risk factors for new onset atrial fibrillation in the PROSPER study

Aims Atrial fibrillation/flutter (AF) is the most common arrhythmia in older people. It associates with reduced exercise capacity, increased risk of stroke, and mortality. We aimed to determine retrospectively whether pravastatin reduces the incidence of AF and whether any electrocardiographic measures or clinical conditions might be risk factors for its development. Methods and results The PROspective Study of Pravastatin in the Elderly at Risk (PROSPER) was a randomized, double-blind controlled trial that recruited 5804 individuals aged 70-82 years with a history of, or risk factors for, vascular disease. A total of 2891 were allocated to pravastatin and 2913 to placebo; mean follow-up was 3.2 years. Electrocardiograms (ECGs), which were recorded at baseline, annually thereafter, and at run-out, were processed by computer and reviewed manually. In all, 264 of 2912 (9.1%) of the placebo group and 283 of 2888 (9.8%) of the pravastatin-treated group developed AF [hazard ratio 1.08 (0.92,1.28), P = 0.35)]. Multivariate analysis showed that PR and QTc intervals, age, left ventricular hypertrophy, and ST-T abnormalities were related to development of AF after adjustment for many variables including alcohol consumption, which itself was univariately predictive of developing AF. Previous myocardial infarction on the ECG was not a risk factor. A history of vascular disease was strongly linked with developing AF but not diabetes and hypertension. Conclusion Pravastatin does not reduce the incidence of AF in older people at risk of vascular disease, at least in the short-medium term. Risk factors for AF include older age, prolongation of PR or QTc intervals, left ventricular hypertrophy, and ST-T abnormalities on the EC

CRISP Spectropolarimetric Imaging of Penumbral Fine Structure

We discuss penumbral fine structure in a small part of a pore, observed with the CRISP imaging spectropolarimeter at the Swedish 1-m Solar Telescope (SST), close to its diffraction limit of 0.16 arcsec. Milne-Eddington inversions applied to these Stokes data reveal large variations of field strength and inclination angle over dark-cored penumbral intrusions and a dark-cored light bridge. The mid-outer part of this penumbra structure shows 0.3 arcsec wide spines, separated by 1.6 arcsec (1200 km) and associated with 30 deg inclination variations. Between these spines, there are no small-scale magnetic structures that easily can be be identified with individual flux tubes. A structure with nearly 10 deg more vertical and weaker magnetic field is seen midways between two spines. This structure is co-spatial with the brightest penumbral filament, possibly indicating the location of a convective upflow from below.Comment: Accepted for publication in ApJL 17 Oct 2008. One Figure adde

Handgrip strength at midlife and familial longevity

Low handgrip strength has been linked with premature mortality in diverse samples of middle-aged and elderly subjects. The value of handgrip strength as marker of "exceptional" human longevity has not been previously explored. We postulated that the genetic influence on extreme survival might also be involved in the muscular strength determination pathway. Therefore, the objective of this study was to assess the muscle strength in a sample of middle-aged adults who are genetically enriched for exceptional survival and comparing them to a control group. We included 336 offspring of the nonagenarian from the Leiden Longevity Study who were enriched for heritable exceptional longevity, and 336 of their partners were used as controls. The Leiden Longevity study was a prospective follow up study of long-living siblings pairs together with their offspring and their partners. Handgrip strength was used as a proxy for overall muscle strength. No significant difference in handgrip strength was seen between the offspring of the nonagenarian and their partners after adjustment for potential confounders including body compositions, sum score of comorbidities, medication use, smoking and alcohol history. The main determinants of midlife handgrip strength were age, gender, total body percentage fat and relative appendicular lean mass. Although midlife handgrip strength has previously been shown to be an important prognostic indicator of survival, it is not a marker of exceptional familial longevity in middleaged adults. This finding suggests that genetic component of susceptibility to extreme survival is likely to be separate from that of muscular strength

Resolving the Azimuthal Ambiguity in Vector Magnetogram Data with the Divergence-Free Condition: Application to Discrete Data

We investigate how the divergence-free property of magnetic fields can be exploited to resolve the azimuthal ambiguity present in solar vector magnetogram data, by using line-of-sight and horizontal heliographic derivative information as approximated from discrete measurements. Using synthetic data we test several methods that each make different assumptions about how the divergence-free property can be used to resolve the ambiguity. We find that the most robust algorithm involves the minimisation of the absolute value of the divergence summed over the entire field of view. Away from disk centre this method requires the sign and magnitude of the line-of-sight derivatives of all three components of the magnetic field vector.Comment: Solar Physics, in press, 20 pages, 11 figure

Cognitive impairment and risk of stroke in the oldest old: the Leiden 85-plus study

Public Health and primary careGeriatrics in primary car