Development and Formation History of Profit Taxation

Research relevance determined by the importance of tax regulation, which allows the state to concentrate its financial resources, with the ability to significantly influence the economic development of the country at every stage of its development. The article examines the processes and stages of the emergence and evolution of theses on the essence of taxation. Research objectives: analysis of the main and fundamental tax theories, as well as tax systems of ancient states. Research materials and methods: analysis of the history of formation, development, evolution of one of the initial forms of taxation — payment (tax) from the people. Also considered the legal content and the economic content of the tax. Research results: the basic principles of taxation are considered on the basis of the definitions of Adam Smith, who established the basic principles of taxation, which exist and operate to this day. An assessment and comparison of taxation in Kyrgyzstan with other countries is given. Conclusions: a decrease in the tax rate will entail an increase in production, which in the future will compensate for a temporary decrease in tax revenues.

Hematological, Micro-Rheological, and Metabolic Changes Modulated by Local Ischemic Pre- and Post-Conditioning in Rat Limb Ischemia-Reperfusion

In trauma and orthopedic surgery, limb ischemia-reperfusion (I/R) remains a great challenge. The effect of preventive protocols, including surgical conditioning approaches, is still controversial. We aimed to examine the effects of local ischemic pre-conditioning (PreC) and post-conditioning (PostC) on limb I/R. Anesthetized rats were randomized into sham-operated (control), I/R (120-min limb ischemia with tourniquet), PreC, or PostC groups (3 × 10-min tourniquet ischemia, 10-min reperfusion intervals). Blood samples were taken before and just after the ischemia, and on the first postoperative week for testing hematological, micro-rheological (erythrocyte deformability and aggregation), and metabolic parameters. Histological samples were also taken. Erythrocyte count, hemoglobin, and hematocrit values decreased, while after a temporary decrease, platelet count increased in I/R groups. Erythrocyte deformability impairment and aggregation enhancement were seen after ischemia, more obviously in the PreC group, and less in PostC. Blood pH decreased in all I/R groups. The elevation of creatinine and lactate concentration was the largest in PostC group. Histology did not reveal important differences. In conclusion, limb I/R caused micro-rheological impairment with hematological and metabolic changes. Ischemic pre- and post-conditioning had additive changes in various manners. Post-conditioning showed better micro-rheological effects. However, by these parameters it cannot be decided which protocol is better.

Patch use and departure rules by gull-billed tern Gelochelidon nilotica

The gull-billed tern Gelochelidon nilotica feeds on the fiddler crab Leptuca uruguayensis, which settles forming patches in south-eastern temperate mudflats of Argentina. Through field observations, we evaluated whether gull-billed terns used patches following the marginal value theorem (MVT). Gull-billed tern residence time in a patch was not related to crab density or travel times. The number of captures was also unrelated to crab density. Most of the times (44.6%) terns captured only one crab from each patch, and 35% of the times they left without a capture. However, crab density was lower when terns left the patches than when they arrived. This suggests that following several capture attempts by terns, crabs hide, producing a temporary decrease in their availability, forcing tern departure from the patches, which are no longer profitable. Thus, when prey availability is affected more by predator activity than by consumption, the MVT may not necessarily apply.

Nutritional influences on enzyme activities in saliva of Asian and African elephants

Asian and African elephants show morphological adaptations to their ecological niche including the oral cavity. Variety and preferences of forage plants differ between both herbivorous elephant species. Diet can affect salivary enzymes. Asian elephants were shown to have a higher salivary amylase activity than African elephants. Species-specific differences were presumed to be influenced by feeding during collection procedure. This study aimed to determine the influence of feeding on enzyme activities in saliva of both elephant species to differentiate from species-specific effects. Additionally, season and housing conditions on salivary enzyme activities in non-fed elephants of both species were investigated. Salivary amylase (sAA), lysozyme (sLYS) and peroxidase (sPOD) activity were measured photometrically or fluorometrically. Results of this study reinforce previous observations of higher basic sAA activity in Asian elephants compared to African elephants. Salivary LYS and sPOD activity showed neither species-specific nor housing-specific differences. Independent from season, most elephants of both species revealed a lack of or low sPOD activity. Feeding caused a temporary decrease of sAA, sLYS and sPOD activity in both elephant species kept in four of eight tested zoos. Furthermore, sAA activity in Asian elephants was higher and sLYS activity lower in Spring than in Autumn. This study summarizes that sAA and sLYS are components of Asian and African elephant saliva in an active conformation in contrast to sPOD. Diet varying between season and zoos might influence sAA and sLYS activities primarily in Asian elephants but temporary low effects suggest sufficient buffer capacity of elephant saliva of both species.

Drought propagation and its impact on groundwater hydrology of wetlands: a case study on the Doode Bemde nature reserve (Belgium)

Drought can be described as a temporary decrease in water availability over a significant period that affects both surface and groundwater resources. Droughts propagate through the hydrological cycle and may impact vulnerable ecosystems. This paper investigates drought propagation in the hydrological cycle, focusing on assessing its impact on a groundwater-fed wetland ecosystem. Meteorological drought indices were used to analyze meteorological drought severity. Moreover, a method for assessing groundwater drought and its propagation in the aquifer was developed and applied. Groundwater drought was analyzed using the variable threshold method. Furthermore, meteorological drought and groundwater drought on recharge were compared to investigate drought propagation in the hydrological cycle. This research is carried out in the Doode Bemde wetland in central Belgium. The results of this research show that droughts are attenuated in the groundwater system. The number and severity of drought events on groundwater discharge were smaller than for groundwater recharge. However, the onset of both drought events occurred at the same time, indicating a quick response of the groundwater system to hydrological stresses. In addition, drought propagation in the hydrological cycle indicated that not all meteorological droughts result in groundwater drought. Furthermore, this drought propagation effect was observed in the wetland.

IMPACT OF WATER AND CO2 ON THE MECHANICAL PROPERTIES OF LOW PERMEABLE ROCKS

This article features experiments on triaxial compression of low-permeable dolomite samples with different confining pressures (2-20 MPa), different pore fluids (dry air, water, CO2), and different temperatures (25-150 °C). The authors have studied the effect of confining pressure, pore fluid and temperature on the strength properties of the studied samples. The results show an increase in the strength with grwoing confining pressure. When the confining pressure increases from 2 to 20 MPa, the compressive strength increases from 86 to 370 MPa. Temperature has a significant effect on rock strength under low confining pressure conditions. With the increasing confining pressure reaching 15 MPa, increasing temperature has little effect on the strength of dolomite samples. Under an effective confining pressure of 5 MPa, the temperature weakening occurs on the dolomite specimens when the temperature exceeds 90 °C. During compression, liquid diffusion occurs in the specimens. Higher water viscosity can cause a temporary decrease in effective confining pressure, which can increase the strength of the rock. More prominent fractures are observed in the samples, and more fluid is injected under CO2 injection conditions, which may be useful for increasing the permeability of the geothermal reservoir. Two groups of experiments have been performed on the samples in this study: the first group of experiments investigated the effect of confining pressure on the fracture stress of core samples, without pore fluid injection; the second group of experiments investigated the effect of water or CO2 and temperature on the mechanical properties of core samples.

The Dynamic Effect of Micro-Structural Shocks on Private Investment Behavior

This paper estimates the dynamic effect of three micro-structural shocks, namely, investment-specific technology, markup and technology shocks to key components of the Iranian economy: private investment behaviour. The identification strategy positions the structural shocks to private investment behaviour in the Dynamics Stochastic General Equilibrium (DSGE) framework with a three-accuracy test estimation: The Brooks and Gelman test, the Metropolis-Hastings jumping distribution acceptance ratio, and the distribution of the deep posteriors parameters are asymptotically normal. The quarter economic data of Iran economy from July 1988 until March 2015 is applied. The findings illustrate that the structural shocks about technology have a similar impact and cause a growth in private investment, and the only difference is, in investment-specific technology shock due to a temporary decrease in the capital expenses installation (Tobin's Q), an investment boom is driven. In contrast, the price markup shock due to inflation causes a decline in all investment indices.

COVID-19: patients with stroke or risk of stroke

In the context of COVID-19 infection, 0.5–2% of affected patients will suffer a stroke. The strokes are usually severe with an unfavourable prognosis. Most patients suffer from occlusion of the large brain-supplying arteries caused by the COVID-19 induced coagulation disorders. In the context of COVID-19 infection, there has been a dramatic temporary decrease in the number of stroke patients treated in stroke units.

Is Shari’ah Index Membership Risky? The Case of Malaysia Shari’ah Blue-Chip Index

The study explores the Shariah index membership effect around index revision period especially to the newly added and deleted constituent stocks (termed as event stocks). This study analysed 40 event stocks for Shariah blue-chip index, Dow Jones Islamic Market Titans Malaysia 25 Index (DJIMY25). The analysis was conducted over a period of seven years (2009-2015) using event study methodologies which capture abnormal returns, trading volumes, and return volatility, and discussed the extent of market efficiency. The study divided the event stocks into three groups – additions, deletions due to the index annual rebalancing and deletions due to non-Shariah compliance. The findings of this study provide a new evidence on index additions and deletions contrary to the ones reported in previous studies. Surprisingly, additions to DJIMY25 produces negative results with permanent decrease in stock returns and temporary decrease in trading volumes. The deletions either due to the index annual rebalancing or non-Shariah compliance have shown negative results with the decrease in stock price, temporary decrease in trading volumes and increase in the stock’s absolute volatility. The finding of this study implied that index membership in Shariah index can induce Shariah compliant risk for the firms that are unable to maintain their Shariah compliant status in the long-term.