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Статтю присвячено проблемам доказування реальності господарської операції у податкових правовідносинах. Поняття реальності господарської операції в Податковому кодексі України відсутнє. Проте на практиці це поняття широко застосовується контролюючими органами під час проведення податкових перевірок. У спосіб визнання господарської операції нереальною, контролюючі органи створюють передумови для донарахування платнику податків сум зобов’язань, які, з точки зору контролюючих органів, були занижені платником податків. Значна частина справ про оскарження податкових повідомлень-рішень стосується результатів податкових перевірок, в яких операція була визнана нереальною, тому у справах про оскарження постає питання доказування (і навпаки, спростування) реальності господарських операцій. Наявний масив інформації з цього питання потребує упорядкування, дослідження, зіставлення та формування рекомендацій, для досягнення більшого ступеня правової визначеності. Реальність господарської операції є необхідною вимогою для відображення результатів операції у податковому обліку платника податків. Судовою практикою напрацьовані критерії реальності, однак вони потребують деталізації та уточнення задля досягнення правової визначеності. Саме контролюючий орган повинен довести нереальність господарської операції, проте в разі надання ним таких доказів, на платника податків покладається обов’язок їх спростувати. В статті визначається розподіл тягаря доказування реальності господарських операцій, визначається місце приватно-правової та кримінально-правової преюдиції у доказуванні реальності чи нереальності операцій, з’ясовано значення презумпції правомірності правочину для податкових правовідносин, досліджено значення первинних документів в процесі доказування в таких спорах, визначено межу між принципом індивідуальної відповідальності платника і доктриною «належної обачності», надано рекомендації для контролюючих органів і платників податків щодо доказування в цій категорії спорів.

The active development of the Crimean region requires the provision of an independent energy system. Currently, there are 36 hydrocarbon fields in Crimea: 12 with natural gas, 9 with oil, 4 with oil and gas, 2 with oil and gascondensate and 9 gascondensate fields (according to www. mygeomap.ru portal by February 10, 2023). Despite the fact that the vast majority of fields are small and some of them werealready under the development it is necessary to consider their potential and production possibility at least for selling products on the domestic market within Crimea peninsula. In the second half of the last century, extensive exploration work was almost completely stopped because small deposits in the drilled structures have been found. Most of the traps of the Mezocenozoic section are complicated bythe faults. The possibility of discovering unexplored yet hydrocarbon resources especially in the lower stratigraphic complexes can be solved due to modern technologies distribution in the area. The contribution of deeper Permian-Triassic and Jurassic complexesto of modern hydrocarbon accumulations formation is poore evaluated and need to be analyzed in more details. Proper setting of geological exploration tasks and conducting modern regional and local seismic surveys will significantly increase the possibility of discovering new hydrocarbon deposits.

Russian shelf is one of the most important areas for hydrocarbon forecast and mineral resources development. The main features of the geological structure of the shelves of the Far Eastern seas are discussed in the paper. The most promising basins on the Okhotsk shelf are located around Sakhalin island where the majority of the hydrocarbon fields have been discovered. The Bering and the Japan shelf has not been sufficiently studied by now but nevertheless has high oil and gas potential.The main focus is made on the geological and geophysical data, licensing, lithological and stratigraphic structure, seismic interpretation, oil and gas fields distribution. The structuraltectonic zoning of the entire Far Eastern region has been done in order to identify zones of deep troughs with thick sedimentary cover to predict the sources of hydrocarbon generation.

Background: This study aimed to compare the frequencies of alleles and genotypes of the LEPR Q223R SNP in the Yakut population in samples with normal BMI and obesity and compare the data obtained with other populations worldwide. Methods and Results: The study included 336 DNA samples from volunteers of Yakut nationality (117 women and 219 men) without chronic diseases, whose average age was 47.4±0.06 years. All volunteers were divided into two groups: Group 1 (n=151) with normal BMI and Group 2 (n=185) with obesity. Group 2 was divided into two subgroups: Group 2A (n=156) with BMI ≥30 kg/m2 plus OA and Group 2B (n=29) with BMI ≥30 kg/m2 and without abdominal obesity. The study of the LEPR Q223R SNP was performed using the PCR-RFLP method. The frequency of the G allele of the LEPR Q223R SNP was 79.5% in Group 1 and 82.7% in Group 2. Analysis showed a high frequency of genotype GG: 64.2% and 69.7% in Group 1 and Group 2, respectively. The frequency of the GA genotype was 30.5% in Group 1 and 25.9% in Group 2. The frequency of alleles and genotypes does not differ in the sample of Yakuts with normal BMI and those with obesity. There are also no differences in the frequency of alleles and genotypes based on gender and the presence of abdominal obesity. The high frequency of the G allele in the Yakut population is close to that observed in East Asian populations (86.9%). There was no statistical difference in allele frequencies in comparison with the populations of Han Chinese from Beijing, Japanese from Tokyo, and Vietnamese from Ho Chi Minh City. In European, African, American, and South Asian populations, the G allele occurs with a frequency of 43.7% to 59.2%. Conclusion: The LEPR Q223R SNP does not affect BMI in the Yakut population. In this study, Q223R allele frequencies were like allele frequencies in East Asian populations but not in Caucasians, reflecting racial diversity in the allele distribution of this polymorphism.

The study is dedicated to the main guidelines of the foreign policy of the State of Israel in the context of the current transformation of the world order. Before the start of the special military operation, despite a fairly strong strategic alliance with the United States, Israel pursued a pragmatic foreign policy and maintained mutually beneficial bilateral relations with the leading powers of the non-Western world - especially Russia, China and India. However, the sharp escalation of the situation in the Palestinian territories in October 2023 put Israel in front of an existential choice under the conditions of the emerging new bipolarity, and this choice was made in favor of the United States and its NATO allies. Now the official rhetoric in Israel has become consonant with the one that prevailed during the period of the severed relations between Russia and Israel. Nevertheless, in formulating policies where Russian and Israeli positions do not coincide, both sides continue to coordinate all actions within the framework of a joint dialogue. The article focuses on the main issues on which Russia and Israel differ: Ukrainian, Iranian, and Palestinian factors. China and India occupy a special place among Israel’s foreign policy priorities. The importance of these countries for the Jewish state will be increasing due to the inevitable isolationist tendencies in the region, which are growing against the backdrop of the worsening Israeli-Palestinian conflict. The article examines the main trends in Israel’s relations with some Arab countries, China and India.

Abstract The MEG II experiment, based at the Paul Scherrer Institut in Switzerland, reports the result of a search for the decay $$\upmu ^+ \rightarrow {\textrm{e}}^+ \upgamma $$ μ + → e + γ from data taken in the first physics run in 2021. No excess of events over the expected background is observed, yielding an upper limit on the branching ratio of $${\mathcal {B}} (\upmu ^+ \rightarrow {\textrm{e}}^+ \upgamma ) < 7.5 \times 10^{-13}$$ B ( μ + → e + γ ) < 7.5 × 10 - 13 (90% CL). The combination of this result and the limit obtained by MEG gives $${\mathcal {B}} (\upmu ^+ \rightarrow {\textrm{e}}^+ \upgamma ) < 3.1 \times 10^{-13}$$ B ( μ + → e + γ ) < 3.1 × 10 - 13 (90% CL), which is the most stringent limit to date. A ten-fold larger sample of data is being collected during the years 2022–2023, and data-taking will continue in the coming years.

Introduction. Results of original research carried out by means of high performance thin layer chromatography (HPTLC) of various plant samples (air-dry raw material) of Dioscoreaceae, Ranunculaceae, Fabaceae, Melanthiaceae, Scrophulariaceae families are presented in this article.Aim. To carry out preliminary qualitative analysis by HPTLC method of steroidal sapogenins composition in hydrolyzed extracts, obtained from vegetative samples of above-ground and underground organs of some Dioscoreaceae, Ranunculaceae, Fabaceae, Melanthiaceae, Scrophulariaceae families.Materials and methods. Extraction from pre-dehydrated raw materials was carried out with 50 % aqueous isopropanol (c.p.) in an ultrasonic bath, followed by acidic hydrolysis of O-glycoside bonds, evaporation and redissolution of dry residue in 99 % methanol (c.p.); purification from suspended solids by filtering through filters with 20 µm perforation diameter. HPTLC was performed on apparatus complex CAMAG (Switzerland) using HPTLC Aluminium sheets Silica gel 60 F254 plates 20 × 20 cm, which were cut to the size 20 × 10 cm.Results and discussion. After scanning densitometry at 254 nm, we found that the separation of isopropanol extracts, followed by redissolution in strong methanol in this solvent system allows a fairly acceptable separation and identification of the compounds studied. Comparison of the tracks of plant extracts was performed with standard samples of steroid sapogenins, whose methanol solutions were applied to one stain-strobe of track 1, provided that they had different Rf indices and coloration after derivatization.Conclusion. Diosgenin was identified in plant extracts of rhizomes and roots of Dioscorea nipponica and Dioscorea caucasica and in seeds of Trigonella foenum-graecum preliminarily. Sarsasapogenin was verified in extracts of fruits of Sophora japonica, tigogenin in extracts of seeds of Trigonella foenum-graecum, herb of Pulsatilla patens and herb of Veronica officinalis. Yamogenin was detected in extracts of seeds of Trigonella foenum-graecum and herb of Veronica officinalis. This work is exploratory in nature, assessing the presence of certain saponins by their sapogenins in selected extracts. We will optimize the HPLC separation procedure and choose other detection methods to unambiguously assess the co-presence of the studied sapogenins with approximately the same staining shades after derivatization and matching retention indices: there are pairs of steroidal sapogenins that have the same retention, we decided to group them in mixtures so that there would be separation within the group and subsequent comparison with the original extracts would make it possible to identify those or other sapogenins in such extracts.

Carbonate-silicate rocks of unclear origin have been observed in granulites of the Porya Guba of the Lapland-Kolvitsa Belt within the Fennoscandinavian Shield. The present work aims to reconstruct possible protoliths and conditions of metamorphic transformation of these rocks based on oxygen and carbon isotopic ratios combined with phase equilibria modeling. Isotope analysis and lithochemical reconstructions suggest that carbonate-silicate rocks of the Porya Guba represent metamorphosed sediments (possibly marls) with the isotopic composition corresponding to the Precambrian diagenetically transformed carbonates (δ18O ≈ 17.9 ‰, SMOW and δ13C ≈ –3.4 ‰, PDB). The chemical composition varies depending on the balance among the carbonate, clay, and clastic components. Significant changes of the isotopic composition during metamorphism are caused by decomposition reactions of primary carbonates (dolomite, siderite, and ankerite) producing CO2 followed by degassing. These reactions are accompanied by δ18O and δ13C decrease of calcite in isotopic equilibrium with CO2 down to 15 ‰ (SMOW) and –6 ‰ (PDB), respectively. The isotopic composition is buffered by local reactions within individual rock varieties, thus excluding any pronounced influence of magmatic and/or metasomatic processes.

This study describes the applicability of the fluorescence polarization assay (FPA) based on the use of FITC-labeled oligosaccharide tracers of defined structure for the measurement of active lysozyme in hen egg white. Depending on the oligosaccharide chain length of the tracer, this method detects both the formation of the enzyme-to-tracer complex (because of lectin-like, i.e., carbohydrate-binding action of lysozyme) and tracer splitting (because of chitinase activity of lysozyme). Evaluation of the fluorescence polarization dynamics enables simultaneous measurement of the chitinase and lectin activities of lysozyme, which is crucial for its detection in complex biological systems. Hen egg white lysozyme (HEWL), unlike human lysozyme (HL), formed a stable complex with the chitotriose tracer that underwent no further transformations. This fact allows for easy measurement of the carbohydrate-binding activity of the HEWL. The results of the lysozyme activity measurement for hen egg samples obtained through the FPA correlated with the results obtained using the traditional turbidimetry method. The FPA does not have the drawbacks of turbidimetry, which are associated with the need to use bacterial cells that cannot be precisely standardized. Additionally, FPA offers advantages such as rapid analysis, the use of compact equipment, and standardized reagents. Therefore, the new express technique for measuring the lysozyme activity is applicable for evaluating the complex biomaterial, including for the purposes of food product quality control.