Local budgets tax expenditures’s role in formation of tax capacity Роль налоговых расходов местных бюджетов в формировании налогового потенциала

The article deals with the concept of tax expenditures (which are defined as tax revenues which not received in the budget system as a result of tax credits and exemptions set out at tax laws) describes their characteristics, an algorithm for the identification and evaluation. Based on the data of the Irkutsk Region (Russia) analyzes the value of the structure and dynamics of the tax expenditures of local budgets in 2006-2011. Describes the mechanism of the effect of tax expenditures on the tax capacity of the local budgets. The problems of the implementation of this mechanism in the practice of providing tax relief on taxes to the local budget.<br>В статье рассматриваются понятие налоговых расходов (под которыми понимаются налоговые доходы, не поступивших в бюджетную систему в результате применения налоговых льгот и освобождений, установленных на уровне налогового законодательства), описываются их признаки, алгоритм их идентификации и оценки. На основе данных по Иркутской области (Россия) анализируются величина, структура и динамика налоговых расходов местных бюджетов в 2006-2011 годах. Описывается механизм влияния налоговых расходов на налоговый потенциал местных бюджетов. Анализируются проблемы реализации данного механизма в практике предоставления налоговых льгот по налогам, зачисляемым в местные бюджеты

Microecology of pyodermia pathogens

Gram-positive cocci are usually considered the leading pathogens of pyoderma. However, understanding intermicrobial interactions, as well as identifying the leading pathogens and their associates, require a more detailed study of microbial contamination of the skin other than a simple statement of the taxonomic composition of the microbial community of the biofilm. The aim of this study is to determine the microecological indicators of pyoderma pathogens. Material and methods. 97 patients with pyoderma were examined, material was taken during dressing and bacteriological examination was carried out no later than 2 hours later. A number of microecological indices were calculated (constancy index, Margalef species richness index, Whittaker species diversity index, Simpson and Berger-Parker species dominance indices, statistical processing – by the method of variation statistics. Results. In total, 197 strains of conditionally pathogenic Gram-positive (89.85%) and Gram-negative (20-10.15%) bacteria were isolated and identified in the cohort of patients. Coagulase-positive S. aureus was the main one in the microbial group according to the constancy index, frequency of occurrence, Margalef species richness index, Simpson species diversity index and Berger-Parker species dominance. In 94 (96.91%) patients, associations consisting of two different taxa were detected, and in 3 (3.09%) associations consisting of 3 conditionally pathogenic taxa. Conclusions. Pyodermas are polyetiological diseases caused by both Gram-positive and Gram-negative, facultative anaerobic and aerobic bacteria with a significant predominance of Gram-positive cocci, which are in association with other conditionally pathogenic microorganisms. According to the taxonomic composition and microecological indicators, the leading pathogens of pyodermas are S. aureus, P. aeruginosa, S. pyogenes and P. vulgaris, E. coli, E. coli Hly+ and E. Aerogenes

Influence of dysbiotic syndrome on the formation of experimental nepropathy

Kidneys are sensitive to damage by pathogenic factors of dysbiotic syndrome, among which lipopolysaccharide is the main one. However, the influence of the dysbiotic syndrome on the formation of nephropathy has not been studied enough. The aim of the study is to determine the effect on the kidneys of rats of an experimental dysbiotic syndrome, which was modeled using the antibiotic lincomycin in combination with the administration of epinephrine. Material and methods. Experimental dysbiotic syndrome (systemic dysbiosis) was reproduced in 21 Wistar rats (female, 11 months old, average weight 310±25 g) by administration of lincomycin with adrenaline hydrotartrate. The activity of urease and lysozyme was determined in blood serum and tissue homogenates and the degree of dysbiosis was calculated. The condition of the kidneys was assessed by the activity of elastase, urease, lysozyme, catalase, the content of malondialdehyde (MDA), creatinine, indicators of antioxidant protection. Results. The level of urease increases in the liver of rats with experimental dysbiosis by 2.3 times, in the mucous membrane of the stomach - by two times, and in blood serum - by 2.3 times. The activity of lysozyme decreases in rats with dysbiosis: in the liver - by 42%, in the stomach - by 36%, and in blood serum - by 32%. Urease activity in the kidneys increases by 76%, lysozyme activity decreases by 33%, which indicates a 2.6-fold increase in the degree of dysbiosis. As a result of dysbiosis in the kidneys, the level of biochemical markers of inflammation significantly increases: elastase by 79.5% and MDA by 18%, catalase activity significantly decreases (by 6%). Conclusions. The combined administration of lincomycin and adrenaline causes the development of a dysbiotic syndrome in experimental animals. Under the condition of modeling the dysbiotic syndrome, an inflammatory-dystrophic process develops in the kidneys, and the level of antioxidant protection significantly decreases. Under conditions of experimental dysbiosis, pathological processes in the kidneys are manifested to a lesser extent than in other organs, possibly due to the high initial level of lysozyme in the tissue

Observation of time quasicrystal and its transition to superfluid time crystal

We report experimental realization of a quantum time quasicrystal, and its transformation to a quantum time crystal. We study Bose-Einstein condensation of magnons, associated with coherent spin precession, created in a flexible trap in superfluid $^3$He-B. Under a periodic drive with an oscillating magnetic field, the coherent spin precession is stabilized at a frequency smaller than that of the drive, demonstrating spontaneous breaking of discrete time translation symmetry. The induced precession frequency is incommensurate with the drive, and hence the obtained state is a time quasicrystal. When the drive is turned off, the self-sustained coherent precession lives a macroscopically-long time, now representing a time crystal with broken symmetry with respect to continuous time translations. Additionally, the magnon condensate manifests spin superfluidity, justifying calling the obtained state a time supersolid or a time super-crystal

XPS Study of Ion Irradiated and Unirradiated UO2 Thin Films

XPS determination of the oxygen coefficient k O =2+x and ionic (U 4+ , U 5+ and U 6+ ) composition of oxides UO 2+x formed on the surfaces of differently oriented (hkl) planes of thin UO 2 films on LSAT (Al 10 La 3 O 51 Sr 14 Ta 7 ) and YSZ (yttria-stabilized zirconia) substrates was performed. The U 4f and O 1s core-electron peak intensities as well as the U 5f relative intensity before and after the 129 Xe 23+ and 238 U 31+ irradiations were employed. It was found that the presence of uranium dioxide film in air results in formation of oxide UO 2+x on the surface with mean oxygen coefficients k O in the range 2.07-2.11 on LSAT and 2.17-2.23 on YSZ substrates. These oxygen coefficients depend on the substrate and weakly on the crystallographic orientation. On the basis of the spectral parameters it was established that uranium dioxide films AP2,3 on the LSAT substrates have the smallest k O values, and from the XRD and EBSD results it follows that these samples have a regular monocrystalline structure. The XRD and EBSD results indicate that samples AP5-7 on the YSZ substrates have monocrystalline structure, however, they have the highest k O values. The observed difference in the k O values, probably, caused by the different nature of the substrates: the YSZ substrates provide 6.4% compressive strain, whereas (001) LSAT substrates result only in 0.03% tensile strain in the UO 2 films. 129 Xe 23+ irradiation (92 MeV, 4.8 × 10 15 ions/cm 2 ) of uranium dioxide films on the LSAT substrates was shown to destroy both long range ordering and uranium close environment, which results in increase of uranium oxidation state and regrouping of oxygen ions in uranium close environment. 238 U 31+ (110 MeV, 5 × 10 10 , 5 × 10 11 , 5 × 10 12 ions/cm 2 ) irradiations of uranium dioxide films on the YSZ substrates were shown to form the lattice damage only with partial destruction of the long range ordering

Genome-wide analysis of gene regulation mechanisms during Drosophila spermatogenesis

Background During Drosophila spermatogenesis, testis-specific meiotic arrest complex (tMAC) and testis-specific TBP-associated factors (tTAF) contribute to activation of hundreds of genes required for meiosis and spermiogenesis. Intriguingly, tMAC is paralogous to the broadly expressed complex Myb-MuvB (MMB)/dREAM and Mip40 protein is shared by both complexes. tMAC acts as a gene activator in spermatocytes, while MMB/dREAM was shown to repress gene activity in many cell types. Results Our study addresses the intricate interplay between tMAC, tTAF, and MMB/dREAM during spermatogenesis. We used cell type-specific DamID to build the DNA-binding profiles of Cookie monster (tMAC), Cannonball (tTAF), and Mip40 (MMB/dREAM and tMAC) proteins in male germline cells. Incorporating the whole transcriptome analysis, we characterized the regulatory effects of these proteins and identified their gene targets. This analysis revealed that tTAFs complex is involved in activation of achi, vis, and topi meiosis arrest genes, implying that tTAFs may indirectly contribute to the regulation of Achi, Vis, and Topi targets. To understand the relationship between tMAC and MMB/dREAM, we performed Mip40 DamID in tTAF- and tMAC-deficient mutants demonstrating meiosis arrest phenotype. DamID profiles of Mip40 were highly dynamic across the stages of spermatogenesis and demonstrated a strong dependence on tMAC in spermatocytes. Integrative analysis of our data indicated that MMB/dREAM represses genes that are not expressed in spermatogenesis, whereas tMAC recruits Mip40 for subsequent gene activation in spermatocytes. Conclusions Discovered interdependencies allow to formulate a renewed model for tMAC and tTAFs action in Drosophila spermatogenesis demonstrating how tissue-specific genes are regulated

A Statistical Inference Method for Interpreting the CLASP Observations

On 3rd September 2015, the Chromospheric Lyman-Alpha SpectroPolarimeter (CLASP) successfully measured the linear polarization produced by scattering processes in the hydrogen Lyman-$\alpha$ line of the solar disk radiation, revealing conspicuous spatial variations in the $Q/I$ and $U/I$ signals. Via the Hanle effect the line-center $Q/I$ and $U/I$ amplitudes encode information on the magnetic field of the chromosphere-corona transition region (TR), but they are also sensitive to the three-dimensional structure of this corrugated interface region. With the help of a simple line formation model, here we propose a statistical inference method for interpreting the Lyman-$\alpha$ line-center polarization observed by CLASP.Comment: Accepted for publication in The Astrophysical Journa