Особливості механізму адміністративно-правового забезпечення реалізації правоохоронної функції держави у сфері оподаткування

The essence of administrative and legal provision for the implementation of the state’s law enforcement function has been studied. The elements of the mechanism of administrative and legal provision for the implementation of the state’s law enforcement function in the field of taxation have been distinguished. It has been offered to include the institutional component (subjects of provision), normative component (system of administrative and legal norms establishing the principles and rules of the state’s law enforcement function in the field of taxation), principles of implementing the state’s law enforcement function in this area, forms and methods of implementation of the state’s law enforcement function and the resource component (personnel, information, material, technical provision, etc.) into the structure of this mechanism. The author has defined the following key principles, which should be the basis for the activity of the subjects of the considered relations: legitimacy, presumption of legality of decisions of taxpayers in case of ambiguity of the interpretation of regulatory acts, inevitability of punishment for financial offenses, collegiality of the development of important decisions, efficiency, independence impartiality and absence of corruption. The author has determined the peculiarities of ensuring the effective functioning of administrative and legal mechanism of the realization of the state’s law enforcement function in the conditions of creation of the specially authorized agency of financial investigations. It is especially important in the context of European integration to establish the Bureau of Financial Investigations in Ukraine – a single law enforcement agency, whose task will be to identify systemic offenses in the field of taxation, their elimination and prevention. It has been concluded that the reform of the investigative agencies of financial violations will establish a partnership between taxpayers and monitoring authorities, as well as will increase the effectiveness of law enforcement agencies in combating financial crimes.Розглянуто сутність адміністративно-правового забезпечення реалізації правоохоронної функції держави. Виокремлено елементи механізму адміністративно-правового забезпечення реалізації правоохоронної функції держави у сфері оподаткування. Визначено основні напрямки забезпечення ефективного функціонування зазначеного механізму реалізації правоохоронної функції держави в умовах створення спеціально уповноваженого органу фінансових розслідувань. Розглянуто форми реалізації правоохоронної функції держави у сфері оподаткування

Changes in gray forest soil organic matter pools under anthropogenic load in agrocenoses

Received: August 6th, 2023 ; Accepted: September 30th, 2023 ; Published: October 24th, 2023 ; Correspondence: [email protected] relevance of research is determined by a complex of factors that shape the change in the humus system of gray forest soil dynamics (content, total reserves, values variability of labile and stable humus pools, humification processes direction) under the influence of mineral fertilizers and chemical reclamation in the long-term ecotope conditions. The purpose of the research was to assess the impact of systematic anthropogenic loading on changes in soil organic matter pools. Research methods included long-term stationary studies, laboratory determination of organic matter content and humus group composition, and statistical data analysis. It has been proven that liming practically did not contribute to the increase of the total humus content, however, due to the coagulating effect, certain changes in labile and more stable forms of humus substances occurred in its qualitative composition. It has been established that the cultivation of crops сultivation in crop rotation with a purely mineral fertilizer system did not lead to a significant organic matter accumulation in the soil, despite the increase in crop yield levels under appropriate conditions and the accumulation of a larger vegetative mass of root and post-harvest residues entering the soil, but its losses were significantly reduced. The use of organic components (green manure, by-products) in combination with moderate rates of mineral fertilizers on a liming background (humus content 1.63%), provided a clear tendency to expand humus reproduction by 0.16%, compared to the initial level, and by 15% and 12% more than in the version with no fertilizers and just mineral system. Under such a fertilizing system, there is a tendency to increase more stable humic acids. The increase in humification of organic matter was achieved through the application of fertilizers in limed backgrounds. In this case, the humus formation type exhibited characteristics of humate-fulvate, with a value of 0.9, which is characteristic of soils of forest origin in the northern Forest-Steppe region with the presence of soil-forming factors specific to that territory. The article materials are of practical value for agricultural producers in the development of an innovative strategy for preserving the environment safety, and soil fertility under the influence of elements of energy-saving technologies for crops

The vertex coordinates of the Galaxy's stellar systems according to the Gaia DR3 catalogue

We present the results of determining the coordinates of the vertices of various stellar systems, the centroids of which are located in the Galactic plane. To do this, the positions, parallaxes, proper motions, and radial velocities of red giants and subgiants contained in the $Gaia$~DR3 catalogue have been used. When determining the components of the deformation velocity tensors in local coordinate systems, we found the coordinates of the vertices of the stellar systems under study. It turned out that there is a complex dependence of vertex deviations $l_{xy}$ in Galactocentric cylindrical ($R, \theta$) and Galactic rectangular ($X,Y$) coordinates. Based on the approach proposed in this paper, heliocentric distances to vertices have been determined for the first time. The results obtained show that in addition to the fact that the angular coordinates of the Galactic center and the vertices of stellar systems do not coincide, their heliocentric distances do not coincide as well. This presumably indicates that there are structures in the Galaxy that noticeably affect its axisymmetry.Comment: 10 pages, 14 figures, 1 table

Idasanutlin and navitoclax induce synergistic apoptotic cell death in T-cell acute lymphoblastic leukemia

T-cell acute lymphoblastic leukemia (T-ALL) is an aggressive hematologic malignancy in which activating mutations in the Notch pathway are thought to contribute to transformation, in part, by activating c-Myc. Increased c-Myc expression induces oncogenic stress that can trigger apoptosis through the MDM2-p53 tumor suppressor pathway. Since the great majority of T-ALL cases carry inactivating mutations upstream in this pathway but maintain wildtype MDM2 and TP53, we hypothesized that T-ALL would be selectively sensitive to MDM2 inhibition. Treatment with idasanutlin, an MDM2 inhibitor, induced only modest apoptosis in T-ALL cells but upregulated the pro-apoptotic BH3 domain genes BAX and BBC3, prompting us to evaluate the combination of idasanutlin with BH3 mimetics. Combination treatment with idasanutlin and navitoclax, a potent Bcl-2/Bcl-xL inhibitor, induces more consistent and potent synergistic killing of T-ALL PDX lines in vitro than venetoclax, a Bcl-2 specific inhibitor. Moreover, a marked synergic response to combination treatment with idasanutlin and navitoclax was seen in vivo in all four T-ALL xenografts tested, with a significant increase in overall survival in the combination treatment group. Collectively, these preclinical data show that the combination of idasanutlin and navitoclax is highly active in T-ALL and may merit consideration in the clinical setting

Efficiency of technology elements for growing winter wheat on typical chernozem

Received: March 15th, 2023 ; Accepted: July 17th, 2023 ; Published: September 1st, 2023 ; Correspondence: [email protected] use of traditional tillage technologies in short-rotational crop rotations increases the cost of agricultural production and has a negative impact on the environment. The research was aimed at establishing and improving the ways winter wheat yield increase in short-rotational crop rotations depending on the efficiency of the main tillage system and fertilizing on typical chernozems s in conditions of unstable moisture in the Forest Steppe of Ukraine. The research was conducted at the Department of Agrochemistry National Scientific Centre Institute of Agriculture of National Academy of Agricultural Scienses at the Panfil Research Station of the National Scientific Center Institute of Agriculture of the National Academy of Agrarian Sciences in a stationary technological experiment, on typical low-humus chernozem in 2 short rotation crop rotations with the following crops rotation: crop rotation 1 - winter rape (Brassica napus L.), winter wheat (Triticum aestivum L), grain maize (Zea mays), spring barley (Hordeum vulgare L); crop rotation 2 - soybean (Glycine max (L.) Merrill), winter wheat (Triticum aestivum L), sunflower (Helianthus annuus), spring barley (Hordeum vulgare L). The article presents the results of research in two short-rotation crop rotations with the placement of winter wheat (Triticum aestivum L) after winter rape (Brassica napus L.) and soybean (Glycine max (L.) Merrill) against the background of two tillage systems: ploughing (25–27 cm) and no-till (direct sowing). The impact of different methods of soil cultivation and fertilizing systems on the humus content and nutrient regime of typical chernozems in the agrocenosis of winter wheat was determined. It was established that in winter wheat, placed after winter rapeseed and soybeans, there is a tendency to increase the humus content under zero tillage up to 15% relative to the control (without fertilizers) and from 5–14% relative to moldboard tillage (25–27 cm ploughing). The most effective in nutrient accumulation was fertilizing system N(90)P2О5(90)K2О(90) applied after rape and after soybean. Respectively, the content of mobile phosphorus compounds increased by 10–18% and potassium by 1.3–2.0 times compared to the control (without fertilizers) with the advantage of no-tillcultivation technology. The given comparative assessment of the yield formation of winter wheat when growing it after different pre-crops showed that the average yield of winter wheat grain in both cultivations on the control option for the soybean pre-crop was 3.55 t ha-1 and 4.00 t ha-1 for rape. The highest increases in grain yield on average over the years of research were provided by the fertilizing system of 50–54% (N(90)P2О5(90)K2О(90)) for growing winter wheat after soybeans and 39–47% (N(90)P2О5(90) K2О(90)) on the winter rape pre-crop with the advantage of moldboard tillage (ploughing) in crop cultivation technologies. The fertilizing system with the introduction of N(16)P2О(16)K2О(16) has the prospect of spreading because, in terms of the formation of typical indicators of chernozem fertility and the yield of winter wheat grain, it approaches technologies with the introduction of N(120)P2О5(90–60)K2О(100–90) with significant cost savings for mineral fertilizers

Zirconium alloy powders for manufacture of 3D printed articles used in nuclear power industry

Main methods of zirconium alloy powder synthesis have been reviewed. Powder applications for additive manufacturing were analyzed. Advantages and drawbacks of zirconium powder production and usage have been shown. Hydrogenation/dehydrogenation method was offered for zirconium powder production.Розглянуто основні способи отримання порошків цирконієвих сплавів. Проаналізовано застосування порошків в адитивних виробництвах. Показано переваги та недоліки способів отримання і застосування порошків цирконію. Для виробництва порошків цирконію запропоновано метод гідрування/дегідрування.Рассмотрены основные способы получения порошков циркониевых сплавов. Проанализированы применения порошков в аддитивных производствах. Показаны преимущества и недостатки способов получения и применения порошков циркония. Для производства порошков циркония предложен метод гидрирования/дегидрирования

Endonasal orbitotomy as a first treatment for posttraumatic intraorbital hemorrhages in patients with frontal basilar trauma

Background: Intraorbital hemorrhages are one of the most dangerous complications of frontal bone trauma and frontal and orbital trauma because of the close and intricate anatomical relationships among the cranial cavity, orbit, nose and paranasal sinuses. Failure to solve the problem promptly will inevitably lead to disability. Effective treatment requires a multidisciplinary surgical team including a neurosurgeon, otorhinolaryngologist, ophthalmologist and a maxillofacial surgeon. Purpose: To assess the efficacy of endonasal endoscopic transethmoidal orbitotomy (TEO) and transcutaneous orbitotomy (TCO) in patients with post-traumatic intraorbital hemorrhages. Material and Methods: Fifteen patients (9 men and 6 women) with retrobulbar hematoma were included in this study. Patient age ranged from 33 years to 65 years. Of the 15 patients, 8 received endonasal endoscopic TEO and 7, TCO. Preoperatively, each patient underwent an eye examination, ultrasonography of the orbit, and spiral computed tomography of the paranasal and periorbital sinuses. Postoperative examinations were performed at 7 days and 1 month. Exophthalmos was assessed using a Hertel’s exophthalmosmeter (ALMAS YZ9). Sivtsev-Golovin charts were used to assess visual acuity. Statistical analyses were conducted using Microsoft Excel and Statistica (StatSoft, Tulsa, OK, USA) software. Results: The preoperative exophthalmos was 18.5 ± 2.12 mm in patients scheduled for TEO and 16.9 ± 1.78 mm in those scheduled for TCO. On day 7 after surgery (the day of discharge), exophthalmos reduced to 6.4 ± 0.77 mm in patients undergoing TEO (p < 0.0005) and 8.8 ± 0.94 mm in those undergoing TCO (p < 0.005). The preoperative visual acuity (VA) was 0.07 ± 0.03 in patients scheduled for TEO and 0.09 ± 0.05 mm in those scheduled for TCO. On day 7, mean VA improved to 0.81 ± 0.12 (p < 0.00005) in patients undergoing TEO, and to 0.56 ± 0.34 in those undergoing TCO. The two groups showed practically the same pattern of a longitudinal decrease in chemosis. Diplopia in upward and downward gaze and any restriction in ocular motility disappeared in patients undergoing TEO by the day of discharge (day 7), which was 4-5 days earlier than in patients undergoing TCO, with a postoperative period 4.25 ± 0.75 days longer (p<0.05) in the latter patients. At one month, mean VA improved to 0.89 ± 0.08 (p < 0.00005) in patients of the TEO group, and to 0.75 ± 0.15 (p < 0.005) in patients of the TCO group. Conclusion: Endonasal endoscopic transethmoidal orbitotomy was significantly more advantageous than transcutaneous orbitotomy, with a faster recovery, particularly, shorter postoperative period, faster restoration of visual acuity and ocular motility, minimum trauma to soft orbital tissues, and no external damage to facial skin

Differences of craniotype distribution and types of face among apparently healthy men from different regions of Ukraine

Established peculiarities of craniotype distribution and types of face in somatically healthy men depend on regional affiliation. In all regions of Ukraine, markedly greater brachycephaly percentage was found, indicating the trend towards brachycephalisation and prevalence of men with narrow and very narrow face, which confirms gracilisation. The study showed a small number of regional differences in the distribution of specific types of the skull and face, indicating that the population of Ukraine is very homogeneous in anthropological composition and none of the presented Ukrainian regional types is beyond anthropological type, common to people in general

Лікування хворих з аденофлегмонами щелепно-лицевої ділянки препаратами із сорбційними та протеолітичними властивостями

Treatment of purulent-inflammatory diseases is one of the most pressing problems of surgical dentistry and is provided by the use of various drugs, among which the leading place is occupied by antiseptics, antibiotics, detoxifiers, drugs with a sorption mechanism of action, including Gelevinum, Regencur. The aim of the study – given the modern approach to the local treatment of purulent-necrotic wounds, it is advisable to use a drug that would exhibit simultaneous sorption, detoxification and prolonged proteolytic action. Materials and Methods. The composition containing a protein-fixing sorbent polysorb (not less than 96%), crystalline trypsin and antiseptic ethonium, which, in addition, acts as a stabilizer of proteolytic activity. Clinical data and leukocytosis index were used to evaluate the effectiveness of the composition. The research results were processed statistically. Results and Discussion. By the trials on 48 patients with adenophlegmons of the maxillofacial region it was shown that using of composition Lysetox, which consists of polysorb, trypsin and aethonium, increases the treatment efficiency. The sickliness and tissue infiltration around wound disappear 2 days earlier. The inflammatory contracture of the lower jaw and the hyperemia of skin disappear one day earlier. Normalization of amount of the peripheral blood leukocytes and complete debridement of the wound occur 2 days earlier. Conclusions. A study has demonstrated that including of the composition Lysetox into the treatment accelerates the debridement and the detoxication of suppurative wound.Лечение гнойно-воспалительных заболеваний является одной из наиболее актуальных проблем хирургической стоматологии и обеспечивается применением различных лекарственных средств, среди которых ведущее место занимают антисептики, антибиотики, детоксицирующие средства, препараты с сорбционным механизмом действия, среди которых «Гелевин», «Регенкур». Цель исследования – учитывая современный подход к местному лечению гнойно-некротических ран, целесообразно применение лекарственного средства, которое бы проявляло одновременно сорбционное, детоксицирующее и пролонгированное протеолитическое действия. Материалы и методы. В работе использована композиция, содержащая билокфиксирующий сорбент полисорб (не менее 96 %), кристаллический трипсин и антисептик этоний, который, кроме того, выполняет функцию стабилизатора протеолитической активности. Для оценки эффективности применения композиции использовали клинические данные и показатель лейкоцитоза. Результаты исследований обрабатывали статистически. Результаты исследований и их обсуждение. Результаты наблюдений за 48 больными с аденофлегмонами челюстно-лицевой области показали, что применение композиции «Лизетокс», которая содержит полисорб, трипсин и этоний, повышает эффективность лечения: на 2-е сутки раньше исчезает боль и инфильтрация тканей вокруг раны, на сутки быстрее проходит воспалительная контрактура нижней челюсти и гиперемия кожи. Нормализация количества лейкоцитов периферической крови и полное очищение раны происходит на 2-е сутки быстрее. Выводы. Включение композиции «Лизетокс» в комплекс лечения ускоряет очищение и детоксикацию гнойной раны.Лікування гнійно-запальних захворювань є однією з найбільш актуальних проблем хірургічної стоматології і забезпечується застосуванням різноманітних лікарських засобів, серед яких провідне місце займають антисептики, антибіотики, детоксикуючі засоби, препарати з сорбційним механізмом дії, серед яких «Гелевин», «Регенкур». Мета дослідження – враховуючи сучасний підхід до місцевого лікування гнійно-некротичних ран, доцільно застосовувати лікарський засіб, який би виявляв одночасно сорбційну, детоксикуючу та пролонговану протеолітичну дії. Матеріали і методи. В роботі використано композицію, яка містить білокфіксуючий сорбент полісорб (не менше 96 %), кристалічний трипсин та антисептик етоній, який, крім того, виконує функцію стабілізатора протеолітичної активності. Для оцінки ефективності застосування композиції використовували клінічні дані та показник лейкоцитозу. Результати досліджень обробляли статистично. Результати досліджень та їх обговорення. Результати&nbsp; спостережень на 48 хворих з аденофлегмонами щелепно-лицевої ділянки показали, що застовування композиції «Лізетокс», яка містить полісорб, трипсин та етоній, підвищує ефективність лікування: на 2 доби раніше зникає біль та інфільтрація тканин навколо рани, на добу швидше проходить запальна контрактура нижньої щелепи та гіперемія шкіри. Нормалізація кількості лейкоцитів периферійної крові та повне очищення рани відбувається на 2 доби швидше. Висновки. Включення композиції «Лізетокс» у комплекс лікування пришвидшує очищення та детоксикацію гнійної рани