Problems of accounting for work payment calculations during the period of martial status and ways of improvement

У статті здійснено комплексне дослідження проблем праці та її оплати в умовах воєнного стану. Існує відоме багаторівневе нормативне регулювання оплати праці. Позбавлення роботи через вторгнення Росії в Україну. Проаналізовано стандартне визначення поняття «заробітна плата» та його зміст. Встановлено, що «заробітна плата» законом не визначена. У результаті вивчення діяльності в період воєнного стану з’ясовано найбільш дискусійні питання щодо отримання коштів від роботодавців, найманих працівників та держави. Оцінено зміни до чинного законодавства та нові методи регулювання трудових відносин, пов’язані з воєнним станом. Наведено основи обліку та оподаткування заробітної плати в умовах воєнного стану та шляхи їх вирішення.The article carries out a comprehensive study of the problems of labor and its payment under martial law. There is a well-known multi-level regulatory regulation of wages. Job loss due to Russia’s invasion of Ukraine. The standard definition of the concept of «salary» and its content are analyzed. It was established that «salary» is not defined by law. The current state of payroll accounting and its reflection in the accounting policy is analyzed. As a result of the study of activities during the martial law period, the most controversial issues of receiving funds from employers, the largest employees and the state, which is becoming more widespread, have been clarified. Changes to the current legislation and new methods of regulating labor relations related to martial law are evaluated. The basics of accounting and taxation of wages in the conditions of martial law and ways to solve them are given. It is proposed to make changes at the legislative level of a part of the state in the specifics at the initiative of the employer in the conditions of martial law of termination of the employment contract. It was noted the need for the employer to use all possible measures to ensure the realization of the rights of employees to receive current wages during wartime. The importance of accounting and taxation of wages in the conditions of martial law is determined. This stipulates that the employer is obliged to pay wages under the specified conditions defined by the employment contract and in accordance with current legislation. Each payment must be accompanied by a transfer of personal income tax, military duty and a single social contribution. In case of impossibility of payment of wages due to hostilities, payment may be suspended only until the moment when the enterprise can use its main activity. The results presented in the article have a practical orientation, so subjects of entrepreneurial activity can be used to solve problems related to payment of labor

MR Elastography demonstrates reduced white matter shear stiffness in early-onset hydrocephalus

INTRODUCTION: Hydrocephalus that develops early in life is often accompanied by developmental delays, headaches and other neurological deficits, which may be associated with changes in brain shear stiffness. However, noninvasive approaches to measuring stiffness are limited. Magnetic Resonance Elastography (MRE) of the brain is a relatively new noninvasive imaging method that provides quantitative measures of brain tissue stiffness. Herein, we aimed to use MRE to assess brain stiffness in hydrocephalus patients compared to healthy controls, and to assess its associations with ventricular size, as well as demographic, shunt-related and clinical outcome measures. METHODS: MRE was collected at two imaging sites in 39 hydrocephalus patients and 33 healthy controls, along with demographic, shunt-related, and clinical outcome measures including headache and quality of life indices. Brain stiffness was quantified for whole brain, global white matter (WM), and lobar WM stiffness. Group differences in brain stiffness between patients and controls were compared using two-sample t-tests and multivariable linear regression to adjust for age, sex, and ventricular volume. Among patients, multivariable linear or logistic regression was used to assess which factors (age, sex, ventricular volume, age at first shunt, number of shunt revisions) were associated with brain stiffness and whether brain stiffness predicts clinical outcomes (quality of life, headache and depression). RESULTS: Brain stiffness was significantly reduced in patients compared to controls, both unadjusted (p ≤ 0.002) and adjusted (p ≤ 0.03) for covariates. Among hydrocephalic patients, lower stiffness was associated with older age in temporal and parietal WM and whole brain (WB) (beta (SE): -7.6 (2.5), p = 0.004; -9.5 (2.2), p = 0.0002; -3.7 (1.8), p = 0.046), being female in global and frontal WM and WB (beta (SE): -75.6 (25.5), p = 0.01; -66.0 (32.4), p = 0.05; -73.2 (25.3), p = 0.01), larger ventricular volume in global, and occipital WM (beta (SE): -11.5 (3.4), p = 0.002; -18.9 (5.4), p = 0.0014). Lower brain stiffness also predicted worse quality of life and a higher likelihood of depression, controlling for all other factors. CONCLUSIONS: Brain stiffness is reduced in hydrocephalus patients compared to healthy controls, and is associated with clinically-relevant functional outcome measures. MRE may emerge as a clinically-relevant biomarker to assess the neuropathological effects of hydrocephalus and shunting, and may be useful in evaluating the effects of therapeutic alternatives, or as a supplement, of shunting

Genetics of Host Response to Leishmania tropica in Mice – Different Control of Skin Pathology, Chemokine Reaction, and Invasion into Spleen and Liver

Several hundred million people are exposed to the risk of leishmaniasis, a disease caused by intracellular protozoan parasites of several Leishmania species and transmitted by phlebotomine sand flies. In humans, L. tropica causes cutaneous form of leishmaniasis with painful and long-persisting lesions in the site of the insect bite, but the parasites can also penetrate to internal organs. The relationship between the host genes and development of the disease was demonstrated for numerous infectious diseases. However, the search for susceptibility genes in the human population could be a difficult task. In such cases, animal models may help to discover the role of different genes in interactions between the parasite and the host. Unfortunately, the literature contains only a few publications about the use of animals for L. tropica studies. Here, we report an animal model suitable for genetic, pathological and drug studies in L. tropica infection. We show how the host genotype influences different disease symptoms: skin lesions, parasite dissemination to the lymph nodes, spleen and liver, and increase of levels of chemokines CCL2, CCL3 and CCL5 in serum

An Investigation of Products of (n, ƒ), (n, ɣ) and (ɣ, ƒ), (ɣ, xn, p) Reactions on Samples of Uranium and Bismuth using the Phasotron and LINAС-200 Accelerators at JINR: Experiments and Calculations

The paper presents the results of physical experiments with 238U and 209Bi samples at the Nuclotron, Phasotron and LINAC-200 accelerators of the Joint Institute for Nuclear Research, with the results processed using the FLUKA, GEANT4 and MCNP programs

Magnetoelastic effects in low-dimensional magnetic systems

We consider a new realization of magnetoelastic interactions in low-dimensional magnetic systems. We show that low-dimensional spin systems are unstable with respect to the spontaneous appearance of alternating distortions of the positions of the three-dimensional nonmagnetic atoms (ligands), that surround the magnetic ions. Those distortions are supplemented by the spontaneous onset of alternating effective g factors of the magnetic ions in the phase with short-range interactions. We discuss the possibility of observing the effect in an uniform external magnetic field, which in the situation considered produces both magnetization and staggered magnetization of the magnetic subsystem. The connection of the proposed theory with recent experiments on effectively low-dimensional magnetic systems (organic spin chains, heavy-fermion compounds, rare-earth molybdates) is discussed

Получение порошковых сплавов со структурой частиц ядро-оболочка безэлектролизным осаждением из растворов

Methods of binary and ternary powdery alloys (Cu-Sn, Cu-Zn, Ni-Cu-Zn, Ni-Sn-Zn, Cu-Fe, Ni-Cu-Fe, Ni-Cu, Ni-Cu-Al) preparation with core-shell particles structure have been developed using the processes either of copper, nickel, tin ions cementation from solutions with tin, zinc, iron powders or nickel chemical deposition from hypophosphite solutions on the mixtures of copper and aluminum powders. Metals quota in the powdery products can be controlled by varying the duration of cementation or chemical deposition, the ratio of reagents quantities, pH and concentration of solutions. The possibility of simultaneous reduction of nickel(II) and tin(II) ions with zinc powder or copper(II) and nickel(II) ions with iron powder with the formation of ternary alloys has been revealed. Low-temperature formation of intermetallic phases in Cu-Sn, Ni-Sn-Zn systems and solid solutions in Ni-Cu-Zn, Cu-Fe, Ni-Cu-Fe systems has been shown to occur during the cementation. The particles of the initial powders (Al, Cu) are coated with loose and more or less sealed shells during nickel chemical reduction from solutions. Spherical particles, flower-type compact aggregates or dendrites, depending on the nature of metals and processes duration, are formed during the cementation. The powders obtained by cementation andchemical deposition from solutions can be used in the manufacture of products for structural and instrumental (Cu-Sn, Cu-Zn, Ni-Cu-Zn, Ni-Sn-Zn, Cu-Fe, Ni-Cu, Ni-Cu-Al), antifriction (Ni-Cu-Fe, Ni-Cu) and electrical (Ni-Cu, Ni-Cu-Zn) applications, as well as solders (Cu-Zn, Ni-Sn-Zn).Разработаны методы получения порошков двойных и тройных сплавов металлов (Cu-Sn, Cu-Zn, Ni-Cu-Zn, Ni-Sn-Zn, Cu-Fe, Ni-Cu-Fe, Ni-Cu, Ni-Cu-Al) со структурой частиц ядро-оболочка с использованием процессов либо контактного вытеснения (КВ) из растворов ионов меди, никеля, олова порошками олова, цинка, железа, либо химического осаждения (ХО) никеля из гипофосфитных растворов на смеси порошков меди и алюминия. Для каждой из изученных систем выявлены возможные соотношения металлов в порошковых продуктах. Определено, что долю металлов в порошках можно регулировать, варьируя длительность КВ или ХО, соотношение количеств реагентов, рН и концентрацию растворов. Выявлена возможность совместного восстановления ионов ни-келя(Щ и олова(Щ порошком цинка или меди(11) и никеля(11) порошком железа с образованием тройных сплавов. Показано, что при протекании КВ происходит низкотемпературное образование интерметаллических фаз (системы Cu-Sn, Ni-Sn-Zn) и твердых растворов (системы Ni-Cu-Zn, Cu-Fe, Ni-Cu-Fe). В процессе ХО никеля из растворов частицы исходных порошков покрываются рыхлыми или более-менее герметичными оболочками. При КВ в зависимости от природы металлов и длительности процесса образуются сферические частицы, компактные агрегаты в форме розеток или дендриты. Порошки, получаемые методами КВ и ХО, могут быть использованы для изготовления изделий конструкционного и инструментального (Cu-Sn, Cu-Zn, Ni-Cu-Zn, Ni-Sn-Zn, Cu-Fe, Ni-Cu, Ni-Cu-Al), антифрикционного (Ni-Cu-Fe, Ni-Cu) и электротехнического (Ni-Cu, Ni-Cu-Zn) назначения, а также в качестве твердых припоев (Cu-Zn, Ni-Sn-Zn)

Immunization against Leishmania major Infection Using LACK- and IL-12-Expressing Lactococcus lactis Induces Delay in Footpad Swelling

BACKGROUND: Leishmania is a mammalian parasite affecting over 12 million individuals worldwide. Current treatments are expensive, cause severe side effects, and emerging drug resistance has been reported. Vaccination is the most cost-effective means to control infectious disease but currently there is no vaccine available against Leishmaniasis. Lactococcus lactis is a non-pathogenic, non-colonizing Gram-positive lactic acid bacterium commonly used in the dairy industry. Recently, L. lactis was used to express biologically active molecules including vaccine antigens and cytokines. METHODOLOGY/PRINCIPAL FINDINGS: We report the generation of L. lactis strains expressing the protective Leishmania antigen, LACK, in the cytoplasm, secreted or anchored to the bacterial cell wall. L. lactis was also engineered to secrete biologically active single chain mouse IL-12. Subcutaneous immunization with live L. lactis expressing LACK anchored to the cell wall and L. lactis secreting IL-12 significantly delayed footpad swelling in Leishmania major infected BALB/c mice. The delay in footpad swelling correlated with a significant reduction of parasite burden in immunized animals compared to control groups. Immunization with these two L. lactis strains induced antigen-specific multifunctional T(H)1 CD4(+) and CD8(+) T cells and a systemic LACK-specific T(H)1 immune response. Further, protection in immunized animals correlated with a Leishmania-specific T(H)1 immune response post-challenge. L. lactis secreting mouse IL-12 was essential for directing immune responses to LACK towards a protective T(H)1 response. CONCLUSIONS/SIGNIFICANCE: This report demonstrates the use of L. lactis as a live vaccine against L. major infection in BALB/c mice. The strains generated in this study provide the basis for the development of an inexpensive and safe vaccine against the human parasite Leishmania