bluuebunny/crossref_metadata_2025_split huggingface dataset:
НАПРЯМИ ПОСИЛЕННЯ СОЦІАЛЬНОЇ СПРЯМОВАНОСТІ ОПОДАТКУВАННЯ ДОХОДІВ ФІЗИЧНИХ ОСІБ В УКРАЇНІ
Authors: Bechko P. K. , Barabash L. V. , Bondarenko N. V. , Vlasiuk S. A. 
Published: November 2018

Оподаткування доходів фізичних осіб є одним з найбільших секторів податкової системи. Механізм його оподаткування поширюється на усіх громадян держави, а тому цей податок є дієвим елементом реалізації державної соціальної політики. Однак в Україні на сучасному етапі ця функція податку на доходи фізичних осіб не реалізовується.Саме тому метою статті стало дослідження чинного в Україні механізму оподаткування доходів фізичних і пошук напрямів його вдосконалення з метою посилення соціальної спрямованості цього сектору оподаткування.Податок на доходи фізичних осіб в Україні відіграє важливу роль у наповненні бюджетів різних рівнів. Однак детальне дослідження механізму його функціонування виявило низку проблем, що провокують значне соціальне розшарування населення, знижують рівень плато- і податкоспроможності громадян і сприяють формуванню високого рівня тіньових доходів. Так, у 2010—2016 рр. рівень останні зріс на 22 відсотки.Попри, здавалося б, широку базу оподаткування і лояльну ставку податку на доходи фізичних осіб, в Україні відзначається низький рівень частки податків на заробітну плату у валовому внутрішньому продукті держави, що свідчить про значні обсяги ухилення від оподаткування в цій сфері. Зокрема, 2016 року в Україні він становив 5,8 %, у той час як у країнах Європи — у середньому 18,6 %.Виявлені недоліки сприяли формуванню пропозицій з поліпшення механізму оподаткування доходів фізичних осіб. Так, першим кроком названо приведення показника неоподатковуваного мінімуму до рівня прожиткового мінімуму. Для посилення соціальної функції цього сектору оподаткування слід ввести прогресивну систему ставок податку, виходячи з обсягів отримуваних доходів. Наступним стане врахування коефіцієнта сімейного оподаткування при визначенні бази оподаткування. На підставі вдосконалення окреслених елементів запропоновано механізм поетапного реалізації концепції сімейного оподаткування, що має змінити чинну систему оподаткування доходів фізичних осіб.Запропоновані вдосконалення сприятимуть оптимізації рівня соціального спрямування оподаткування доходів фізичних осіб, підвищенню рівня життя громадян, зниженню рівня тіньового сектору і зростанню доходів бюджетів різних рівнів.
АКТУАЛЬНІ ПИТАННЯ ВПЛИВУ ЗАХОДІВ «СУВОРОЇ ЕКОНОМІЇ» НА ПРАВА ЛЮДИНИ: ДОСВІД ЄВРОПИ
Authors: Vasylchenko O. P. , Lotiuk O. S. 
Published: November 2018

Розкрито питання впливу заходів режиму «суворої економії» під час економічної кризи в державі на дотримання прав людини на прикладі країн Європи. Автори коротко аналізують поняття «суворої економії», зміст заходів «жорсткої економії». Розкрито три основні типи заходів суворої економії. Проаналізовані основні міжнародні документи і рекомендації міжнародних організацій про вплив економічної кризи на захист прав людини, а також практика Європейського суду з прав людини з цього питання. Зокрема, справа N.K.M. v. Hungary (рішення від 14 травня 2013 р.), справа Mamatas and Others v. Greece (рішення від 21 липня 2016 р.). Доведено, що при розгляді цієї категорії справ Європейський Суд з прав людини уважно аналізує всі обставини і факти при винесенні рішень стосовно порушення тих чи інших статей Європейської конвенції з прав людини в ході застосування державами заходів «суворої економії». Вироблено рекомендації стосовно запровадження необхідних для подолання кризи заходів та одночасного дотримання прав та свобод людини, особливо економічних і соціальних, потрібних для підтримки гідного існування населення в державі. Автори акцентують увагу на доцільності визначення універсальних керівних принципів, які держави повинні враховувати при введенні заходів «жорсткої економії». До таких принципів автори відносять: урахування особливості економічних явищ, що передують застосуванню таких засобів; тимчасовість ужитих заходів, їхня розумність та ефективність; заходи мають бути якомога більш універсально спрямованими, не повинні створювати умови для дискримінації; заходи мають бути максимально пропорційними щодо прав людини; громадський контроль за введенням заходів «жорсткої економії». Пропонується особливу увагу приділяти інституційним гарантіям прав людини, збільшити коло повноважень омбудсмена і посилити судовий захист щодо дотримання прав людини за умов запровадження політики «суворої економії».
MANAGEMENT ACCOUNTING OF ELECTRONIC TRANSACTIONS WITH THE USE OF CRYPTOCURRENCIES
Authors: Zadorozhnyi Z.-M. V. , Muravskyi V. V. , Shevchuk O. A. 
Published: November 2018

The need to obtain prompt access to funds through electronic communications, protecting investment after the global financial crisis has led to the emergence of a new type of electronic money — the cryptocurrencies. The modern state and prospects for development of the cryptocurrency as a special kind of electronic money were expounded. Cryptocurrencies gain significant popularity due to the advantages of their use, such as: comfort, independence, accessibility, lack of engagement, confidentiality, no documents, full automation of accounting, and cost optimization for administration. Various scientific positions concerning the accounting and economic positioning of the cryptocurrencies in Ukraine were researched. The proposed order to display in accounting the processes of initial obtaining (mining) with the definition of a cost calculating method and operation of the cryptocurrencies most fully corresponds to the national accounting treatment. It was proposed to resolve to the problems of management accounting of electronic money and cryptocurrencies in Ukraine through the combination of functional capabilities of the blockchain technology, positive qualities of the «Internet Bank» and «Client-Bank» communications, which will enable to create a hybrid system of non-cash payments by the cryptocurrencies, electronic money, funds on accounts in a bank with free conversion of existing funds and possibilities for information exchange with all the participants in settlement operations. The article presents a methodology for collecting accounting information on settlements with the cryptocurrencies and other electronic money without the formation of traditional payment documents and bank statements. Electronic information from the hybrid communication system is the foundation for fully automated documenting, formation of accounting records, informing accountants and management of non-cash transfers. Automation of management accounting of electronic transactions helps to increase the level of internal and external control over execution of money operations due to timely and remote informing sharing about the parameters of payments.
18F-FLUOROESTRADIOL PET/CT IN DIFFERENTIAL DIAGNOSIS OF LUNG LESIONS IN BREAST CANCER PATIENTS: CASE REPORTS
Authors: Vikhrova N. В. , Odzharova A. A. , Dolgushin M. В. , Nevzorov D. I. 
Published: November 2018

Background. Breast cancer is the second most common cancer worldwide. Despite significant advances in breast cancer treatment, more than 50 % of patients develop recurrence following completion of treatment. If there is a suspicion of disease progression, the differential diagnosis of metastatic tumor and non-metastatic lesion using the standard imaging methods can be difficult. A modern approach to the detection and assessment of the extension of recurrent disease is individual evaluation of the biological characteristics of the tumor, including determination of the status of estrogen receptors with the goal of adequate treatment. PET/CT with 18F-fluoroestradiol in patients with hormone-dependent breast cancer can be used to determine the expression of estrogen receptors (RE) in tumor tissue and assess the presence of receptor-positive metastases throughout the body in a single study. Case description. We report the cases of 55-year-old and 57-year-old women with hormone-dependent breast cancer after standard treatment (surgery, radiation therapy and hormone therapy). During hormone therapy, lung lesions were detected in both patients. To assess the activity of these lesions, 18F-fluoroestradiol PET/CT was used. In the first case, a low uptake of 18F-FDG was observed. In the other case, no18F-FDG uptake was found. Given that both patients had hormone-dependent breast cancer, it was decided to perform PET/CT with 18F-fluoroestradiol (18F-FES) to evaluate the expression of ER. In the first case, the 18F-FES uptake was detected in all lesions that indicated the evidence of metastases. Histological examination confirmed the evidence of metastatic tumor. In the second case, no uptake of 18FFES was detected in the foci and the patient was followed-up for 6 months. Computed tomography showed decrease in the size of lesions.Conclusion. The use of 18F-FES PET/CT can be an important diagnostic tool for detection of disease progression in patients with hormone-dependent breast cancer. In case of detection of positive foci on 18F-FES PET/CT scans, hormone therapy for breast cancer can be administered without invasive procedures for verifying the diagnosis.
ARRANGEMENT OF WORK AT PALLIATIVE CARE DEPARTMENT IN ALMETYEVSK BRANCH OF THE REPUBLICAN CLINICAL ONCOLOGICAL DISPENSARY OF THE MINISTRY OF HEALTH OF TATARSTAN REPUBLIC
Authors: Akhmetzyanov F. Sh. , Khayrullin I. I. , Gazizov R. А. , Karamalikov S. A. , Shaimardanov I. V. 
Published: November 2018

In the Russian Federation, the incidence of cancer diagnosed at an advanced stage still remains high. A majority of patients (75 %) present with an advanced disease. The goal of palliative care is achievement of the best quality of life and relief of suffering of cancer patients. However, today there is no single model of palliative care.The aim of the studywas to analyze the activities of the Department of Palliative Care of Almetyevsky Branch of the Republican Clinical Oncology Center of the Republic of Tatarstan.Material and methods.The Palliative Service of the Republic of Tatarstan is unites several institutions, including the Almetyevsky branch of the Republican Clinical Oncological Dispensary, which was organized in 2015. Based on the population of Almetyevsky region, there are two medical outreach teams.Results.Between 2016 and 2017, 1 025 patients received palliative care at home, and 6 625 visits were made. Pain syndrome was the most common reason for admission (more than 80 %) followed by depression (more than 80 %), disability disorders (more than 40 %), insomnia (25 %), dyspnea (22 %), and impaired consciousness (5 %). As a result of the creation of this service, a decrease in the number of ambulance visits to patients was recorded: from 92 to 12 % for the reason of severe intolerable pain, from 75 to 6.6 % due to moderate pain and from 6.7 to 0, 3 % due to mild pain. The incidence of unjustified hospital stay decreased by 28 %.Conclusion.Organization of the team of professionals invoplved in providing high-quality cancer care in Almetyevsk helped to improve the quality of palliative care for incurable cancer patients.
In silico Analysis and Molecular Docking Studies of Novel 4-Amino-3- (Isoquinolin-4-yl)-1H-Pyrazolo[3,4-d]Pyrimidine Derivatives as Dual PI3-K/mTOR Inhibitors
Authors: Panchal Ishan I. , Badeliya Sandip N. , Patel Rakesh , Patel Ashish , Devaligar Animesh 
Published: November 2018

Background:
mTORC1/ PI3K control multiple anabolic pathways, including protein
synthesis, ribosome production, lipogenesis, and nucleotide synthesis, are all important for cell and
tissue growth. Sapanisertib and Dactolisib inhibit PI3K/AKT/mTOR pathway, an important signaling
pathway for many cellular functions such as growth control, metabolism and translation initiation.

Methods:
Dactolisib contains quinolin-3-yl-2,3-dihydroimidazo[4,5-c]quinolin scaffold and Sapanisertib
contains benzo[d]oxazol-5-yl-1-ethyl-1H-pyrazolo[3,4-d]pyrimidinnucleous. From the reference
to both of drug novel series of 4-Amino-3-(isoquinolin-4-yl)-1H-pyrazolo[3,4-d]pyrimidin was
developed by molecular docking. In sillico analysis was done with SWISSADME online tools.

Results:
Among all the designed derivatives, compounds 6(-10.6 kcal/mol) , 12( -10.7 kcal/mol),
14( -10.2 kcal/mol), and 16(-10.2 kcal/mol) have a good binding affinity than others. Biological
activity was predicted by Molinspirationonline software tool showing that all compounds are active
on G- protein coupled receptor. In silico toxicity profile of designed compounds was performed
using the SWISSADME program, indicating that all the compounds follow the Lipinski
rule of five and do not penetrate Blood brain barrier.

Conclusion:
Series of pyrazolo[3,4-d]pyrimidin derivatives gives good binding affinity with pan-
PI3-Kinese/Mtor inhibitors. The present study provided a better understanding of the molecular
modeling requisite for maintaining and/or improving PI3K/mTOR inhibitors.
Management of NEC: Surgical Treatment and Role of Traditional X-ray Versus Ultrasound Imaging, Experience of a Single Centre
Authors: De Bernardo Giuseppe , Sordino Desiree , De Chiara Carolina , Riccitelli Marina , Esposito Francesco , Giordano Maurizio , Tramontano Antonino 
Published: November 2018

Introduction:
Necrotizing enterocolitis is the most common cause of the postnatal critical
conditions and remains one of the dominant causes of newborns’ death in Neonatal Intensive Care.
The morbidity and mortality associated with necrotizing enterocolitis remains largely unchanged
and the incidence of necrotizing enterocolitis continues to increase. There is no general agreement
regarding the surgical treatment of the necrotizing enterocolitis.

Methods:
In this paper, we want to evaluate the results obtained in our centre from different types of
necrotizing enterocolitis’s surgical treatment and to analyse the role of traditional X-ray versus ultrasound
doppler imaging in the evolutionary phases of necrotizing enterocolitis. The study was
conducted in the Department of Emergency-Urgency NICU, A.O.R.N. Santobono-Pausilipon in
Naples from January 2010 to December 2016. Patients were monitored by hematochemical examinations
and radiological orthostatic exams every 12 hours, so that they had a surgical opportunity
before intestinal perforation occurred. Ultrasonography was performed to monitor preterm infants
who were hospitalized in NICU and that showed NEC symptomatology in phase I Bell staging.

Results:
They were recruited 75 premature infants with NEC symptomatology in phase I-III of Bell
staging, who underwent surgical or medical treatment. In infants with a birth weight >1500 g
(N=30), laparotomy and necrotic bowel resection has generally been our preferred approach. In 46
patients we practiced a primary anastomosis after resection of an isolated necrotic intestinal segment.
In patients with multiple areas of necrosis and dubious intestinal vitality, were performed a
'second-look' scheduled after 24 to 48 hours to re-evaluate the intestine. In the initial phase of necrotizing
enterocolitis, when the radiographic examination shows only a specific dilation of the
loops, ultrasonography shows more and more specific signs, as wall thickening, alteration of parietal
echogenicity, increase in wall perfusion, single or sporadic airborne microbubbles in the thickness
of wall sections.

Conclusion:
Optimal surgical therapy for NEC begins with adequate antibiotic therapy, reintegration
of liquids but above all with timely diagnosis, aimed to discover early prodromic phases of wall
damage by US, a fundamental tool. Abdomen radiography shows specificity frameworks only when
barrier damage is detected while US provides real-time imaging of abdominal structures, highlighting
some elements that are completely excluded by radiograph.
Effect of Chondroitin Sulfate on Blood Serum Cytokine Profile during Carrageenan-induced Edema and Monoiodoacetate-induced Osteoarthritis in Rats
Authors: Korotkyi Oleksandr , Vovk Andrii , Blokhina Oksana , Dvorshchenko Kateryna , Falalyeyeva Tetyana , Abenavoli Ludovico , Ostapchenko Liudmyla 
Published: November 2018

Background:
Blood cytokines affect the development of inflammatory processes in both
normal and pathological states. We have studied changes in the concentration of interleukins (ILs) -
1&#946;, IL-4, IL-10, IL-12B p40, transforming growth factor &#946; (TGF &#946;), tumor necrosis factor (TNF-&#945;) in
acute carrageenan-induced inflammation and degenerative-dystrophic changes of knee joint caused
by monoiodoacetate-induced Osteoarthritis (OA) in experimental models on rats. We also investigated
the change in the cytokine profile during prophylactic and therapeutic administration of chondroitin
sulfate to animals under experimental conditions.
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Methods: The concentration of the cytokines was measured in blood serum by enzyme-linked immunosorbent
assay.

Results:
The manifestation of articular lesions was characterized by a disturbance in the balance between
proinflammatory (IL-1&#946;, IL-12B p40, TNF-&#945;) and anti-inflammatory (IL-4, IL-10, TGF -&#946;)
cytokines.

Conclusion:
A reduction in the concentration of proinflammatory cytokines in blood serum after
prophylactic and therapeutic administration of chondroitin sulfate to the rat with experimental models
of acute inflammation of the hind limb and degenerative-dystrophic changes in the knee joint
with OA is associated with anti-inflammatory and regenerative properties of the drug.
Review of the Literature Examining the Association of Serum Uric Acid with Osteoporosis and Mechanistic Insights into Its Effect on Bone Metabolism
Authors: Kaushal Neelam , Vohora Divya , Jalali Rajinder K , Jha Sujeet 
Published: November 2018

Background And Objective:Osteoporosis is a common bone disorder that increases susceptibility to fragility bone fractures. The clinical and public health repercussions of osteoporosis are huge due to the morbidity, mortality, and cost of medical care linked with fragility fractures. Clinical assessment of osteoporotic risk factors can help to identify candidates at an early stage that will benefit from medical intervention and potentially lowering the morbidity and mortality seen with fractures and complications. Given this, research is ongoing to evaluate the association of osteoporosis with some novel or less well-studied risk factors/bio-markers such as uric acid (UA).Discussion:Uric acid’s antioxidant activity has been proposed to be one of the factors responsible for increasing longevity and lowering rates of age-related cancers during primate evolution, the level of which increased markedly due to loss of uricase enzyme activity (mutational silencing). Accumulated evidence shows that oxidative stress is the fundamental mechanism of age-related bone loss and acts via enhancing osteoclastic activity and increasing bone resorption. Antioxidant substances such as ascorbic acid scavenge free radicals are positively related to bone health. Thus, it is hypothesized that uric acid holds bone-protective potential owing to its potent antioxidative property. Several correlation studies have been conducted globally to investigate the relationship between serum uric acid with bone mineral density and osteoporosis. Few pre-clinical studies have tried to investigate the interaction between uric acid and bone mineral density and reported important role played via Runt-related transcription factor 2 (RUNX2)/core-binding factor subunit alpha-1 (CBF-alpha-1), Wingless-related integration site (Wnt)-3a/β-catenin signaling pathway and 11β Hydroxysteroid Dehydrogenase type 1.Conclusion:In this review, the authors provided a comprehensive summary of the literature related to association studies reported in humans as well work done until date to understand the potential cellular and molecular mechanisms that interplay between uric acid and bone metabolism.
Bacterial Meningitis Profile in Newborns: Is the Epidemiology Changing?
Authors: Bennaoui F. , Slitine N. El Idrissi , Cissé S.B. , Soraa N. , Maoulainine F.M.R 
Published: November 2018

Objective:
The aim of the study was to determine the epidemiological characteristics of bacterial meningitis observed in neonates.

Materials and Methods:
A retrospective study of all cases of meningitis, hospitalized in the neonatal intensive care unit, Mohamed VI University Hospital, from January 2016 to December 2016.

Results:
Twenty of 794 neonates admitted (2.5%) developed meningitis,with a male predominance (12 boys). The mean age of symptom presentation was 5 days. All patients were symptomatic. The most common clinical features were: fever, respiratory distress and seizure. Microbiological analysis of cerebrospinal fluid was positive in 14 cases and resulted in the isolation of several unusual species such as, Streptococcus pneumoniae (4 cases), Coagulase-negative Staphylococci (3 cases), Enterococci (2 cases), Acinetobacter baumannii (2 cases) and one case each of Escherichia coli , Neisseria meningitidis and Klebsiella pneumonia. Interestingly, the two A. baumannii cases were nosocomially-acquired, while the origins of the other infections were community-acquired. Gram-positive bacteria were more frequently responsible (9/14, 64%). All cases were treated with a combination of third-generation cephalosporins-aminoglycosides, 1 case as treated by by adding ciprofloxacin and 3 cases were treated by adding glycopeptide antibiotics to the clinical therapeutic regimes. We reported 3 cases complicated with hydrocephalus. The mortality rate was 25%.

Conclusion:
Bacterial meningitis is a medical emergency, and immediate diagnostic steps must be taken to establish the specific cause so that appropriate antimicrobial therapy can be initiated. Even with optimal therapy, morbidity and mortality may occur. Neurologic sequelae are common among survivors.