Interpretation of crypto-assets and taxation specificity of digital assets in developed countries and Russia

2020 ◽  
Vol 2020 (5) ◽  
pp. 182-216
Author(s):  
Dmitriy Kochergin ◽  
Natalia Pokrovskaia
Keyword(s):  
Developed Countries ◽  
Clear Distinction ◽  
Asset Market ◽  
Regulatory Authorities ◽  
Different Types ◽  
Functional Features ◽  
The Uk ◽  
Digital Assets ◽  
Tax Regulation

The article explores various types of crypto-assets and justification of differentiated regime for their regulations. The purpose of the article is to determine the main economic and legal approaches of interpreting crypto-assets and identify the features of taxation of various types of crypto-assets in developed countries and Russia. Drawing on economic and functional features of crypto-assets, the study offers the classification of virtual assets. Having analyzed various approaches to crypto-assets tax regulation in the UK, Switzerland and Singapore, the authors determine the specificity of crypto-assets taxation and offer recommendations for crypto-assets taxation in Russia. The paper concludes that in countries where regulatory authorities make a clear distinction between different types of crypto-assets the taxation of virtual assets is also differentiated. A differentiated approach to taxation of crypto assets in Russia seems to be most promising since it encourages the development of certain segments of crypto asset market and offers a clearer mechanism for tax control over the turnover of crypto assets in the country.

A Multilevel Functional Classification of Relative Clauses

1994 ◽  
Vol 18 (2) ◽  
pp. 321-356 ◽  
Author(s):  
Edoardo Lombardi Vallauri
Keyword(s):  
Relative Clauses ◽  
Syntactic Structure ◽  
Semantic Content ◽  
Functional Classification ◽  
Prepositional Phrases ◽  
Different Types ◽  
Functional Features ◽  
Different Levels ◽  
Formal Features

Relative Clauses (RCs) have been described and classified according to many different criteria (Sect. 1). This article deals with the distinctions that can be observed within the variety of English RCs in terms of phonological shape, syntactic structure, semantic content, presuppositions and thematic structure of the utterance. A classification of RCs is proposed, which is based upon criteria of all different levels (Sect. 2). The aim is to provide a way to characterize as precisely as possible the functional features of any RC in correlation with its formal features. The classification is then applied to an analysis of the often stated equivalence between RCs and other kinds of linguistic constituents, leading to the recognition of the different types of RCs that are functionally equivalent to adjectives, participles, prepositional phrases and coordinated sentences (Sect. 3). A further application proposed is the comparison between the functional and formal features of English and Italian RCs (Sect. 4).

scholarly journals Ethical Banking and Poverty Alleviation Banking: The Two Sides of the Same Solidary Coin

2021 ◽  
Vol 13 (21) ◽  
pp. 11977
Author(s):  
María del Carmen Valls Martínez ◽  
Pedro Antonio Martín-Cervantes ◽  
Sandra Peña Rodríguez
Keyword(s):  
Poverty Alleviation ◽  
Developed Countries ◽  
Developing Nations ◽  
Financial Sustainability ◽  
Different Types ◽  
Per Se ◽  
And Cluster Analysis ◽  
Two Sides ◽  
Preliminary Classification

(1) Background: The growing number of banking entities linked to the field of banking since the 1980s requires a preliminary classification of this sector in order to identify the main stylized facts of this wide conglomerate of institutions oriented to financial sustainability as well as the establishment of an effective differentiation that can objectively distinguish the different types of institutions operating in this subfield of finance. The objective of this research is to obtain a frame of reference by determining the main defining characteristics of these entities and their differentiating elements, by verifying, on an analytical basis, the ways in which they provide a social service in the pursuit of financial inclusion. (2) Methods: A double methodological perspective is used jointly: Factor Analysis and Cluster Analysis. (3) Results: It was possible to delimit two significant groups: Ethical Banks per se and Poverty Alleviation Banks, defining their main differences and analogies. (4) The taxonomy conducted revealed that Ethical Banks per se are primarily established in developed countries, while Poverty Alleviation Banks focus their actions on developing nations. Based on this classification, we establish a series of practical policies that support the future deployment of sustainable banking.

Dual stain kit for the microscopic gram classification of ocular infection bacteria

1993 ◽  
Vol 51 ◽  
pp. 248-249
Author(s):  
Jacob S. Hanker ◽  
Dale N. Holdren ◽  
Kenneth L. Cohen ◽  
Beverly L. Giammara
Keyword(s):  
Contact Lenses ◽  
Ocular Infection ◽  
Gram Negative Bacteria ◽  
Gram Negative ◽  
Gram Staining ◽  
Ocular Infections ◽  
Different Types ◽  
Culture Positive ◽  
Increased Susceptibility

Keratitis and conjunctivitis (infections of the cornea or conjunctiva) are ocular infections caused by various bacteria, fungi, viruses or parasites; bacteria, however, are usually prominent. Systemic conditions such as alcoholism, diabetes, debilitating disease, AIDS and immunosuppressive therapy can lead to increased susceptibility but trauma and contact lens use are very important factors. Gram-negative bacteria are most frequently cultured in these situations and Pseudomonas aeruginosa is most usually isolated from culture-positive ulcers of patients using contact lenses. Smears for staining can be obtained with a special swab or spatula and Gram staining frequently guides choice of a therapeutic rinse prior to the report of the culture results upon which specific antibiotic therapy is based. In some cases staining of the direct smear may be diagnostic in situations where the culture will not grow. In these cases different types of stains occasionally assist in guiding therapy.

Explanatory Power for Medical Expert Systems: Studies in the Representation of Causal Relationships for Clinical Consultations

1982 ◽  
Vol 21 (03) ◽  
pp. 127-136 ◽  
Author(s):  
J. W. Wallis ◽  
E. H. Shortliffe
Keyword(s):  
Explanatory Power ◽  
Prototype System ◽  
Inference Rules ◽  
Medical Expert ◽  
Comprehensive Knowledge ◽  
Different Types ◽  
Medical Expert Systems ◽  
Explanation System ◽  
Systems Studies

This paper reports on experiments designed to identify and implement mechanisms for enhancing the explanation capabilities of reasoning programs for medical consultation. The goals of an explanation system are discussed, as is the additional knowledge needed to meet these goals in a medical domain. We have focussed on the generation of explanations that are appropriate for different types of system users. This task requires a knowledge of what is complex and what is important; it is further strengthened by a classification of the associations or causal mechanisms inherent in the inference rules. A causal representation can also be used to aid in refining a comprehensive knowledge base so that the reasoning and explanations are more adequate. We describe a prototype system which reasons from causal inference rules and generates explanations that are appropriate for the user.

scholarly journals MiRNA Expression in Neuroendocrine Neoplasms of Frequent Localizations

2021 ◽  
Vol 7 (3) ◽  
pp. 38
Author(s):  
Alexandra Korotaeva ◽  
Danzan Mansorunov ◽  
Natalya Apanovich ◽  
Anna Kuzevanova ◽  
Alexander Karpukhin
Keyword(s):  
Mirna Expression ◽  
Malignant Tumors ◽  
Neuroendocrine Neoplasms ◽  
Specific Expression ◽  
Clinical Biomarkers ◽  
Different Types ◽  
Functional Features ◽  
First Time ◽  
Potential Biomarkers

Neuroendocrine neoplasms (NEN) are infrequent malignant tumors of a neuroendocrine nature that arise in various organs. They occur most frequently in the lungs, intestines, stomach and pancreas. Molecular diagnostics and prognosis of NEN development are highly relevant. The role of clinical biomarkers can be played by microRNAs (miRNAs). This work is devoted to the analysis of data on miRNA expression in NENs. For the first time, a search for specificity or a community of their functional characteristics in different types of NEN was carried out. Their properties as biomarkers were also analyzed. To date, more than 100 miRNAs have been characterized as differentially expressed and significant for the development of NEN tumors. Only about 10% of the studied miRNAs are expressed in several types of NEN; differential expression of the remaining 90% was found only in tumors of specific localizations. A significant number of miRNAs have been identified as potential biomarkers. However, only a few miRNAs have values that characterized their quality as markers. The analysis demonstrates the predominant specific expression of miRNA in each studied type of NEN. This indicates that miRNA’s functional features are predominantly influenced by the tissue in which they are formed.

scholarly journals Protocol for a qualitative study to identify strategies to optimise hospital ePrescribing systems

BMJ Open ◽  
2021 ◽  
Vol 11 (1) ◽  
pp. e044622
Author(s):  
Catherine Heeney ◽  
Stephen Malden ◽  
Aziz Sheikh
Keyword(s):  
Qualitative Interviews ◽  
Geographical Area ◽  
Health Resources ◽  
Round Table ◽  
Developed Countries ◽  
Care Quality ◽  
Electronic Prescribing ◽  
Study Results ◽  
Electronic Health ◽  
The Uk

IntroductionElectronic prescribing (ePrescribing) is a key area of development and investment in the UK and across the developed world. ePrescribing is widely understood as a vehicle for tackling medication-related safety concerns, improving care quality and making more efficient use of health resources. Nevertheless, implementation of an electronic health record does not itself ensure benefits for prescribing are maximised. We examine the process of optimisation of ePrescribing systems using case studies to provide policy recommendations based on the experiences of digitally mature hospital sites.Methods and analysisQualitative interviews within six digitally mature sites will be carried out. The aim is to capture successful optimisation of electronic prescribing (ePrescribing) in particular health systems and hospitals. We have identified hospital sites in the UK and in three other developed countries. We used a combination of literature reviews and advice from experts at Optimising ePrescribing in Hospitals (eP Opt) Project round-table events. Sites were purposively selected based on geographical area, innovative work in ePrescribing/electronic health (eHealth) and potential transferability of practices to the UK setting. Interviews will be recorded and transcribed and transcripts coded thematically using NVivo software. Relevant policy and governance documents will be analysed, where available. Planned site visits were suspended due to the COVID-19 pandemic.Ethics and disseminationThe Usher Research Ethics Group granted approval for this study. Results will be disseminated via peer-reviewed journals in medical informatics and expert round-table events, lay member meetings and the ePrescribing Toolkit (http://www.eprescribingtoolkit.com/)—an online resource supporting National Health Service (NHS) hospitals through the ePrescribing process.

scholarly journals Deep Learning Methods for Classification of Certain Abnormalities in Echocardiography

Electronics ◽  
2021 ◽  
Vol 10 (4) ◽  
pp. 495
Author(s):  
Imayanmosha Wahlang ◽  
Arnab Kumar Maji ◽  
Goutam Saha ◽  
Prasun Chakrabarti ◽  
Michal Jasinski ◽  
...  
Keyword(s):  
Deep Learning ◽  
Short Term Memory ◽  
Support Vector ◽  
Variational Autoencoder ◽  
Different Types ◽  
Static Images ◽  
Long Short Term Memory ◽  
2D And 3D ◽  
Better Than

This article experiments with deep learning methodologies in echocardiogram (echo), a promising and vigorously researched technique in the preponderance field. This paper involves two different kinds of classification in the echo. Firstly, classification into normal (absence of abnormalities) or abnormal (presence of abnormalities) has been done, using 2D echo images, 3D Doppler images, and videographic images. Secondly, based on different types of regurgitation, namely, Mitral Regurgitation (MR), Aortic Regurgitation (AR), Tricuspid Regurgitation (TR), and a combination of the three types of regurgitation are classified using videographic echo images. Two deep-learning methodologies are used for these purposes, a Recurrent Neural Network (RNN) based methodology (Long Short Term Memory (LSTM)) and an Autoencoder based methodology (Variational AutoEncoder (VAE)). The use of videographic images distinguished this work from the existing work using SVM (Support Vector Machine) and also application of deep-learning methodologies is the first of many in this particular field. It was found that deep-learning methodologies perform better than SVM methodology in normal or abnormal classification. Overall, VAE performs better in 2D and 3D Doppler images (static images) while LSTM performs better in the case of videographic images.

scholarly journals Preventing corneal blindness caused by keratitis using artificial intelligence

2021 ◽  
Vol 12 (1) ◽  
Author(s):  
Zhongwen Li ◽  
Jiewei Jiang ◽  
Kuan Chen ◽  
Qianqian Chen ◽  
Qinxiang Zheng ◽  
...  
Keyword(s):  
Early Diagnosis ◽  
Vision Loss ◽  
Learning System ◽  
Automated Classification ◽  
Slit Lamp ◽  
Resource Limited ◽  
The World ◽  
Different Types ◽  
Corneal Blindness

AbstractKeratitis is the main cause of corneal blindness worldwide. Most vision loss caused by keratitis can be avoidable via early detection and treatment. The diagnosis of keratitis often requires skilled ophthalmologists. However, the world is short of ophthalmologists, especially in resource-limited settings, making the early diagnosis of keratitis challenging. Here, we develop a deep learning system for the automated classification of keratitis, other cornea abnormalities, and normal cornea based on 6,567 slit-lamp images. Our system exhibits remarkable performance in cornea images captured by the different types of digital slit lamp cameras and a smartphone with the super macro mode (all AUCs>0.96). The comparable sensitivity and specificity in keratitis detection are observed between the system and experienced cornea specialists. Our system has the potential to be applied to both digital slit lamp cameras and smartphones to promote the early diagnosis and treatment of keratitis, preventing the corneal blindness caused by keratitis.

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