Percolation of the aligned dimers on a square lattice

Percolation and jamming phenomena are investigated for anisotropic sequential deposition of dimers (particles occupying two adjacent adsorption sites) on a square lattice. The influence of dimer alignment on the electrical conductivity was examined. The percolation threshold for deposition of dimers was lower than for deposition of monomers. Nevertheless, the problem belongs to the universality class of random percolation. The lowest percolation threshold (pc = 0.562) was observed for isotropic orientation of dimers. It was higher (pc = 0.586) in the case of dimers aligned strictly along one direction. The state of dimer orientation influenced the concentration dependence of electrical conductivity. The proposed model seems to be useful for description of the percolating properties of anisotropic conductors.Comment: 6 pages, 9 figures, submitted to EPJ

Противоречия фискального стимулирования малого бизнеса в Украине

The article discusses the effects of fiscal instruments used to stimulate the development of small business in Ukraine and the hypothesis that the inconsistencies inherent in these instruments prevent them from achieving the desired outcomes. To test this hypothesis, the authors estimated the percentage of small businesses covered by the simplified tax scheme and analyzed such fiscal instruments as the simplified tax scheme, various types of debt financing and taxation of debt financing. The authors used the data on the amount and dynamics of repayable financial assistance to estimate the scale of the phenomenon of corporate split-ups. The latter might be caused by the interest of large and medium-sized companies in accessing small business tax preferences. To calculate the amount of repayable financial assistance the authors propose to adjust the indicator of other current liabilities for the following indicators: other current accounts payable; interest incomes of resident banks; interest incomes of non-resident banks from their lending transactions in Ukraine; commission incomes of resident banks; and the total amount of corporate bonds. The analysis relies on the data of the State Statistics Service of Ukraine on activity of companies and the data of the National Bank of Ukraine on the country’s banking system in 2012–2017. The results of the analysis have confirmed the initial hypothesis about the contradictory effects of fiscal instruments:1) In the given period, from 22% to 38% of small businesses did not have access to the benefits of the simplified tax system due to the inadequacy of the criteria for defining the size of business.2) The taxation norms discriminated against small businesses seeking to use specific instruments of debt financing: instead of stimulating the development of start-ups, these fiscal instruments encouraged large and medium-sized companies to split into smaller units.3) What distinguishes Ukraine from other countries is the wide use of repayable financial assistance by small businesses to attract funds. Calculations have shown that the share of repayable financial assistance among other available instruments of debt financing in the given period exceeded 28%.Thus, the findings indicate that further improvements of small business taxation are necessary.For citationYaroshevych N. B., Cherkasova S. V., Kalaitan T. V. Inconsistencies of small business fiscal stimulation in Ukraine. Journal of Tax Reform. 2019;5(3):204–219. DOI: 10.15826/jtr.2019.5.3.068Article infoReceived April 25, 2019; Revised September 15, 2019; Accepted October 2, 2019 В статье проверяется утверждение о том, что использование отдельных фискальных инструментов по отношению к малому бизнесу в Украине носит противоречивый характер и не способствует его развитию. Для проверки выдвинутой гипотезы исследовалась степень охвата субъектов малого предпринимательства особым (льготным) режимом налогообложения, фискальные инструменты стимулирования малого бизнеса (упрощенная система налогообложения, различные формы долгового финансирования и порядок их налогообложения), процесс искусственного дробления компаний для использования налоговых льгот и преимуществ малого бизнеса. Предложена методика оценки масштабов искусственного дробления компаний косвенным методом, на основе данных об объёмах и динамике возвратной финансовой помощи. Для оценки масштабов возвратной финансовой помощи предложено корректировать показатель прочих текущих обязательств, отраженный в балансе национальной экономики, на следующие показатели: прочая текущая кредиторская задолженность; процентные доходы банков-резидентов; процентные доходы банков – не резидентов по кредитным операциям в Украине; комиссионные доходы банков-резидентов; объем выпущенных корпоративных облигаций. Базой исследования послужили данные Государственной службы статистики Украины о деятельности субъектов хозяйствования и данные Национального банка Украины о показателях банковской системы Украины за 2012–2017 гг. Результаты исследования подтвердили предположение о существовании противоречий фискальных инструментов стимулирования малого бизнеса в Украине:1) От 22 до 38% субъектов малого бизнеса в рассмотренный период не могли использовать преимущества упрощенной системы налогообложения для своего развития вследствие несовершенства критериев отнесения субъектов предпринимательства к малым.2) Дискриминационные нормы налогового законодательства, действующие в случае использования субъектами малого предпринимательства разных (отдельных) инструментов долгового финансирования, привели к стимулированию процесса дробления больших и средних предприятий вместо стимулирования развития стартапов.3) Возвратная финансовая помощь широко используется как специфический инструмент привлечения дополнительных финансовых ресурсов в малом бизнесе. Расчет по предложенной методике показал, что ее удельный вес в структуре всех инструментов текущего долгового финансирования в экономике Украины на конец периода исследования превысил 28%.Сделан вывод о том, что совершенствование налогообложения субъектов малого предпринимательства в Украине является чрезвычайно важным направлением налоговой политики государства.Для цитированияЯрошевич Н. Б., Черкасова С. В., Калайтан Т. В. Противоречия фискального стимулирования малого бизнеса в Украине // Journal of Tax Reform. – 2019. – Т. 5, № 3. – С. 204–219. – DOI: 10.15826/jtr.2019.5.3.068Информация о статьеДата поступления 25 апреля 2019 г.; дата поступления после рецензирования 15 сентября 2019 г.; дата принятия к печати 2 октября 2019 г

The impact of obesity on the structure of osteoarthrosis of large joints of the lower limb.

The prevalence of osteoarthrosis (OA) among adults over 40 years is taking one of the leading places in the common structure of joint pathology. Obesity – is of the comorbidities associated with OA, one of the risk factors of development and progression of OA. The aim of this study was to evaluate the influence of obesity on the structure of knee and hip OA on the stage of total joint replacement, depending on the patient`s gender, age and degree of obesity. The study involved 170 inpatient case histories of patients with OA undergoing treatment in the department of  large joints replacement (64 men and 106 women): 95 patients with OA of hip joint and 75 – with OA of knee joint, among whom there were 110 patients with obesity and 60 – without it. The middle age of the patients was by 63,8±7,69 years. High prevalence of obesity among patients with OA of knee and hip joints was found, with significant higher number of obese patients with OA of knee joint and among female patients. It has been demonstrated a significant increase in the frequency of total knee joint replacement associated with the increase of body mass index among patients with OA of knee joint. The presence of obesity was associated with earlier terms of the total joint replacement performing, especially among male patients

Social and labor contradictions through the prism of organizational culture

В данных тезисах рассмотрены причины возникновения противоречий в социально-трудовой сфере. На основе связи организационной культуры с процессами, происходящими как внутри организации, так и вне ее, предложены примеры влияния организационной культуры на трудовые конфликты.In these theses examined the causes of conflict in the socialabor issues. Based on the relationships of organizational culture with processes occurring both within the organization and outside it, offered examples of the influence of organizational culture on labor disputes

Sociological and legal aspects of authentication in social networks through passport data

This work is devoted to the analysis of the sociological and legal aspects of the implementation of authentication in social networks through passport data. In the article, along with authentication, the uses of biometric data, as well as the features of Russian legislation in the sphere of personal data, are considered. The positive and negative aspects of introducing authentication by passport data in social networks are shown and the psychological and legal aspectsare reveled. The authors analyzed all the features of authentication, the complexity of application and the impact of this innovation on the prevention of deviant behavior among the adolescent age group. The object of the research is authentication by passport data in social networks.   The subject of the research is psychological and legal aspects of establishing authentication based on passport data.   The methodological and theoretical basis of the research is made up of particular and general scientific approaches to the study of this topic, formal logical and comparative methods, as well as methods of structural analysis were used.   In the course of the study, conclusions about the main features of storing citizens’ data, the complexity of storing data of Russians on foreign Internet platforms, conclusions on the need to filter information for minors were drawn, and also considered the phenomenon of deviant behavior among adolescents and the influence of information in social networks on their consciousness

Opportunities and Restrictions of Online Communication in Higher Educational System

The development of information and communication technologies, the definition of the content and direction of current policy in education, the formation of feedback channels with students - all these are the ways to increase the effectiveness of modern higher education. The partial transition of universities to the online environment is the challenge of our time. On the one hand, modern communications provide new opportunities for interaction between teachers and students. On the other hand, face the formalism and unwillingness (technical, moral, etc.) of their full application. The research aims to analyze the current state and potential of online communication between teachers and students in the higher education system. The article discusses the features of the use of new communication technologies in university teachers' activities in the interaction with students. The possibilities of modern means of communication for effective cooperation and implementation of the educational process are investigated. The problems and possibilities of using online education in crises are considered. The readiness of teachers to interact with students through modern communication technologies is analyzed. The satisfaction of students and teachers with online interaction and distance education is revealed using survey methods. The conclusions outline the problem and promising aspects of modern online communications, their impact on increasing distance education efficiency, and predicting possible options for its further use. (C) 2021 Published by European Publisher

The role of the educational psychologist in organisation in identifying and correcting destructive social deviance among adolescents in the context of digitalisation

The article deals with the activities of a psychologist-educator and his role in relation to the problem of student deviation in the digitalisation context and the widespread use of the Internet. A comprehensive analysis of adolescent deviations and various aspects of dealing with students’ destructive behavior and with their parents using knowledge from different subject areas – law, sociology, psychology, medicine, pedagogy, has been conducted. The features and characteristics of adolescence are considered, and the factors influencing the formation of deviant behavior, including medical ones, are identified. The role of the educational organisation’s psychologist in identifying and correcting learners behavior destructive forms is outlined. The necessary ratio between the staff of psychologists and medical specialists and the students number in educational organisations is given. As a result of the analysis of the current legislation, the shortcomings of certain legal provisions and the need to change them in destructive behavior prevention part were noted. Recommendations for professionals in the helping professions have been developed and projected positive results of the outlined activities have been given. The authors’ conceptual findings are applicable to creating a safe and supportive environment for learners, reducing juvenile delinquency and amending legislation

Human rights to Internet access and its safe use

This work is devoted to the analysis of the right to access the Internet and its safe use. The main purpose of the article is to consider the right to access the Internet and to a favorable social environment, as well as the introduction of these rights into the legislation of the Russian Federation. The authors analyzed the legislation of various states and international organizations in the field of free Internet access, considered the impact of a favorable Internet environment on the human psyche. The object of the study is the subjective human rights to access the Internet and to use the Internet safely. The subject of the study is the legal norms of the Russian Federation and foreign states, the norms of international law. The authors consider the role of a favorable environment on the Internet for minors, describe the main factors of restrictions on access to the Internet for teenagers. The methodological and theoretical basis of the research are private and general scientific approaches to the study of this topic. Formal logical and comparative methods were used, as well as methods of structural analysis. During the study, conclusions about the main differences in approaches to digital rights in the Russian Federation, foreign legal systems, and international law were drawn

Formation of System of Patriotic Education in the Conditions of Transformation of Modern Russia

The main purpose of the study was to identify how the policy of Patriotic education should be formed in a transforming society. The author considers patriotism in the context of realities of the Soviet and modern Russian society that allows to show possibilities and restrictions of use of the Soviet experience in present conditions. The author's research was conducted by the method of focus-group discussion among experts on youth policy in 2017. the results of the expert survey recorded the vagueness of the content of the category of "patriotism", which does not allow it to become an effective tool of social policy of the Russian state. At the same time, the actualization of the formation of patriotism as a sense of love for the Motherland, based on personal responsibility and critical development of the history and culture of the country is revealed. The prospect of this approach should be the formation of a harmonious personality of the citizen.Основной целью исследования было выявить, каким образом должна формироваться политика патриотического воспитания в условиях трансформирующегося общества. Автор рассматривает патриотизм в контексте реалий советского и современного российского общества, что позволяет продемонстрировать возможности и ограничения использования советского опыта в нынешних условиях. Авторское исследование было проведено методом фокус-групповой дискуссии среди специалистов по молодежной политике в 2017 г. Результаты экспертного опроса зафиксировали размытость содержательного наполнения категории «патриотизм», что не позволяет ему стать действенным инструментом социальной политики российского государства. При этом выявлена актуализированность формирования патриотизма как чувства любви к Родине, основанном на личной ответственности и критическом освоении истории и культуры своей страны. Перспективой данного подхода должно стать формирование гармоничной личности гражданина