Tax regulatıon of the self-employed in Russian Law

It is assumed that in the implementation of certain types of income-generating activities, citizens can be exempted from the necessity of carrying out often burdensome duties established for individual entrepreneurs. From the tax law point of view, it is possible to analyze institutional barriers to self-employed people, and identify ways to overcome

Bringing to disciplinary responsibility of employees and employers on labor law

The work deals with the issues of attracting employees and managers to material liability for inflicting last damage on the employer, and the regulation of the provisions on the liability of the parties to the employment contract. The objectives of labor legislation are the establishment of state guarantees of labor rights and freedoms of citizens, the creation of favorable working conditions, the protection of the rights and interests of workers and employers. The main tasks of the labor legislation are the creation of the necessary legal conditions for achieving optimal coordination of the interests of the parties to labor relations, the interests of the state, as well as the legal regulation of labor relations and other directly related relations. Based on the current civil law, the jurisdiction of labor disputes about the material responsibility of employees has been established. Based on judicial practice, the issues of establishing the damage caused, cases of limited, full and collective material liability are covered

Transport Properties of Equiatomic CoCrFeNi High-Entropy Alloy with a Single-Phase Face-Centered Cubic Structure

The key thermophysical properties necessary for the successful design and use of CoCrFeNi alloy in thermophysical applications have been measured experimentally, and the results have been compared with literature values and results previously obtained for commercial Ni-Cr alloys and equiatomic CoCrFeNi alloy. In particular, the thermal diffusivity, coefficient of thermal expansion (CTE), and specific heat capacity were measured for the as-cast and homogenized equiatomic CoCrFeNi alloy over a temperature range allowing the thermal conductivity to be calculated up to 1173 K. The thermal conductivity and thermal diffusivity of the equiatomic CoCrFeNi alloy were found to deviate from monotonic behavior in the temperature range from 773 to 1100 K. Such a deviation was previously observed in the behavior of the temperature dependence of CTE and specific heat capacity of the equiatomic CoCrFeNi alloy. The non-linear behavior is primarily the result of order/disorder phenomena for the as-cast and homogenized sample, as well as non-equilibrium solidification under arc melting conditions for the as-cast sample. The measured data of thermophysical properties are provided for thermally differently treated samples, and it is shown that there is a difference in the behavior of the temperature dependences of CTE, thermal diffusivity, and heat capacity

Telomerase Reverse Transcriptase Increases Proliferation and Lifespan of Human NK Cells without Immortalization

NK cells are the first line of defense against viruses and malignant cells, and their natural functionality makes these cells a promising candidate for cancer cell therapy. The genetic modifications of NK cells, allowing them to overcome some of their inherent limitations, such as low proliferative potential, can enable their use as a therapeutic product. We demonstrate that hTERT-engineered NK cell cultures maintain a high percentage of cells in the S/G2 phase for an extended time after transduction, while the life span of NK cells is measurably extended. Bulk and clonal NK cell cultures pre-activated in vitro with IL-2 and K562-mbIL21 feeder cells can be transduced with hTERT more efficiently compared with the cells activated with IL-2 alone. Overexpressed hTERT was functionally active in transduced NK cells, which displayed upregulated expression of the activation marker HLA-DR, and decreased expression of the maturation marker CD57 and activating receptor NKp46. Larger numbers of KIR2DL2/3+ cells in hTERT-engineered populations may indicate that NK cells with this phenotype are more susceptible to transduction. The hTERT-modified NK cells demonstrated a high natural cytotoxic response towards K562 cells and stably expressed Ki67, a proliferation marker. Overall, our data show that ectopic hTERT expression in NK cells enhances their activation and proliferation, extends in vitro life span, and can be a useful tool in developing NK-based cancer cell therapies