Abstract\nThis paper aims to outline the reasons for the malfunctioning of the VAT refunds scheme and identify chains effects that bring not refunds of VAT on business liquidity in the Shkodra region, Albania.\nThe refund of VAT is one of the important factors that has a significant impact on business liquidity. The refund process is the “Achilles heel” of VAT, to which should be paid great attention for the costs causes to businesses and the economy as a whole.\nThrough interviews they were defined main causes of malfunction of refund scheme. Through analysis of the liquidity of the financial statements of businesses that have a credit balance over 400 000 ALL in the Shkodra region, has been analyzed the relation betëeen a business liquidity and malfunction of a refund scheme.\nThe paper could serve as an incentive for the tax authorities to improve the performance of a VAT refund deadline. Other research in the future may be aiming to study trading businesses and import-export businesses to identify to which, problems with refund schem incur a greater cost. \nKey words: Value added tax (VAT), refund, liquidity
The epithelial-mesenchymal transition(EMT) has been closely associated with the acquisition of aggressive traits by carcinoma cells and responsible for metastasis,relapse and chemoresistance. Molecular links between EMT and cancer stem cells(CSCs) have emerged, suggesting that EMT programs play important roles in expressing CSCs-like properties. Recently, some results linked mesenchymal-epithelial transition(MET) and stem cell-like traits, challenging on recognizing relationship between EMT and CSCs. The opinion suggest that EMT-transcriptic factors(EMT-TFs) need to be downregulated to convert mesenchymal cells into epithelial phenotype and increase proliferation, in order to promote the formation of the metastatic tumor. However, downregulation of EMT-TFs can not induce stemness, regulation of the characteristics of stem cells is independent to that of EMT program. Importantly, the genetic and epigenetic mechanisms that regulate the activation of MET and cancer stem cells are still not clear and under intensive investigation. Understanding the biology of CSCs plasticity, MET program and their implications in therapeutic target may provide new opportunities for therapeutic intervention.
This article presents the views of John Locke on education. The focus of the paper is on his understanding of rewards and punishments as a method of education.
The complex necrobionts and necrophilous beetles of the south of the Russia is described ecologically. The specific composition of groups is circumscribed. The legitimacies of creation necrobionts of the complex from a type of a landscape and taxonomic of an accessory of a corpse are detected. Studying of regional features ¬of formation necrobionts and necrophilous complexes has, both scientific, and practical ¬interest. Throughout 21 years we studied fauna and ecological features necrobionts Coleoptera mountain landscapes of North Caucasus and ¬adjoining areas of the south of the Russia
Background For fast recovery for the lung cancer lobectomy a complete thoracoscopic approach is accomplished via mini-ports using three-ports two-instrument technique (mini-TPTI). The resected specimen is removed without extending the port wound. \nMethods From January 2011 to June 2015, 26 lung cancer patients received lobectomy and complete mediastinal lymph node dissection via mini-TPTI method (group mini-TPTI). The surgical results were compared with those of 26 matched patients who received the lobectomy via the three-ports two-instruments complete thoracoscopic technique (group TPTI) and 26 matched patients via the conventional thoracoscopic method group CTL). \nResults Among the three groups there were no differences with respect to age, sex, stage and location of the lobectomy using group match. The mean blood loss (57.3±43.4, 125.4±138.3, 178.5±156.1 ml, respectively, p = 0.003 ) was less in the mini-TPTI group. The mean post-operative drainage time (4.4±1.8, 5.6±1.7 and 7.1±4.7 days, respectively, p = 0.008) and mean hospitalization time (5.9±1.3, 8.9±1.8, 12.6±5.8 days, respectively, p = 0.000) were both less in the mini-TPTI group. The mean tumor size was less in the mini-TPTI group (1.8±0.8, 2.6±1.0, 3.0±1.3 cm, respectively, p = 0.001). The mean number of lymph nodes removed was less in the TPTI group (28.5±10.5, 23.3±11.4, 35.9±18.8, respectively, p=0.007). The mean operation time was less in the CTL group (268.7±73.3, 305.0±86.0, 260.0±73.3 min, respectively, p=0.093). \nConclusions Via mini-ports the lung lobectomy can be accomplished for lung cancer treatment, and the patient recovery is fast.
Parallel propagating whistler mode waves, in the presence of AC electric field perpendicular to the ambient magnetic field has been studied for magneto-plasma under the effect of beam injection. The dispersion relation and growth rate have been derived and calculations are performed for pitch angle loss cone unperturbed distribution function. The present analysis shows that the growth rate of whistler mode wave has been found to be varying with the values of temperature anisotropy, number density of injected beam and loss cone angle. It is also inferred that even in the absence of temperature anisotropy, there is growth of whistler waves, implying dominant role played by loss-cone angle in generating whistler mode instability.
In development of new metal forming procedures it is important to know process parameters such as forming force, deformation work, stress scheme etc. Theoretical analysis is usually not enough accurate method because of numerous simplifications and assumed boundary conditions that cannot accurately describe the real situation. Beside numerical simulations, the only better method is real physical modelling by scaling down (or up) real dimensions. Similarity theory connects model, real product and process parameters. This paper associates finite element modelling and similarity theory, in order to easily and quickly determines the forming force level for the real product. Model is numerically created and its adequacy is tested by both – similarity theory and finite element modelling.