Russia and the World Wide Web in the sustainable human development framework

У статті проаналізовано основні тенденції та характеристики використання інтернет-технологій в Росії. Продемонстровано, яким чином Інтернет сприяє стійкому людському розвитку та розвитку можливостей людини у сферах здоров'я, освіти, пошуку роботи та політики. Визначено необхідність активного впровадження політики охорони навколишнього середовища в сфері ІКТ з метою уникнення негативного ефекту Інтернету та ІКТ в цілому на навколишнє середовище в найближчому майбутньому При цитуванні документа, використовуйте посилання http://essuir.sumdu.edu.ua/handle/123456789/29192В статье анализируются основные тенденции и характеристики использования интернет-технологий в России. Показано, каким образом Интернет способствует устойчивому человеческому развитию и развитию возможностей человека в области здоровья, образования, поиска работы и политики. Определено необходимость активного внедрения политики охраны окружающей среды в сфере ИКТ с целью избежания негативного эффекта Интернета и ИКТ в общем на окружающую среду в ближайшем будущем При цитировании документа, используйте ссылку http://essuir.sumdu.edu.ua/handle/123456789/29192The paper analyzes trends and characteristics of the use of Internet technologies in Russia. It demonstrates how Internet promotes sustainable human development and helps to build basic human capabilities in education, health, job search, and empowerment. However, to avoid harmful effects of Internet and information and communication technology (ICT) in general on environment in the near future green ICT policies have to be actively implemented. When you are citing the document, use the following link http://essuir.sumdu.edu.ua/handle/123456789/2919

Novel direct synthetic route of 2D Prussian Blue analogue, nanocrystalline CuHCF, as highly effective cathode materials for Zn-ion supercapacitors

Prussian blue analogues (PBAs) with 2D morphology of nanocrystals have attracted much attention for aqueous electrolyte-based energy storage devices. In this study, we synthesized a 2D Prussian blue analogue, nanocrystals of copper hexacyanoferrate (CuHCF), via a facile stepwise route involving a modified copper substrate of Cu(OH)2 nanorods that was used for the formation of two-dimensional CuHCF crystals. These materials were characterized by powder X-ray diffraction, energy dispersive X-ray microanalysis, X-ray photoelectron spectroscopy and scanning electron microscopy. The cathode based on 2D CuHCF exhibits high specific capacity (240 F/g (63.9 mAh/g) at 0.1 A/g) with excellent cycling stability (98.5% retention after 1000 charge-discharge cycles) in 3 M ZnSO4 electrolyte. The flat two-dimensional morphology of CuHCF provides sufficient ion diffusion channels and the numerous electroactive interfaces for intercalation charge storage

The Tax Policy Dominants in the European Union Member States

The article is aimed at systematizing the experience of formation and implementation of tax policy in the European Union Member States, defining the main dominants of this policy. The article analyzes the level of tax burden (the tax-to-GDP ratio) for the EU-27 countries for the period of 1995–2021 and determines that the average value of the indicator in the mentioned sample is 40.48%. The relationship between the tax burden and economic growth rates is examined. Although it is believed that the level of taxation is one of the main reasons for the existence of the shadow economy, the study proves that in countries where the level of tax burden is one of the lowest (Bulgaria, Romania, Lithuania, and Latvia), the shadow economy is twice as high as in Sweden, where the level of taxation is higher by more than 15% of GDP. In 27 of the EU countries, labor taxes occupy the highest share in the tax structure. The lowest level of labor taxation is present in Bulgaria and Romania – 10.0%, while in nine another EU countries the marginal rate of personal income tax exceeds 50%. Consumption taxes are the second most fiscally important component of tax revenues in the EU countries. There is a tendency to increase the standard VAT rate in the EU countries. In the European Union, a regime of reduced VAT rates is applied, aimed at reducing the tax burden, stimulating consumption and business activity, which is of great social significance. It is determined that in the EU when administering VAT, the issues of using digital products and technologies are of great importance. This allows to increase the fiscal efficiency of the tax by improving the quality of tax control, which is based on the risk-oriented approach. The EU has unified the rules for calculating and paying excise duty in the terms of excisable goods, as well as the procedure and conditions for their storage, movement, control over the production and circulation of excisable products. It is noted that the tax climate, together with the fundamental institutional foundations for economic development, are guidelines for entrepreneurs regarding the possibilities of opening or scaling a business. That is why recently there has been a further reduction in corporate tax rates – by an average of 9 percentage points. Ensuring fairness of taxation and criteria for equality of the tax system are among the important benchmarks of the EU fiscal policy. Property taxes are important in the tax systems of the EU member States. These taxes are the basis for filling local budgets with their own revenues, the relevant revenues are quite stable and predictable. It is concluded that, in general, the tax policy of the EU Member States is constantly adapting to socioeconomic conditions, which is manifested in changes in the parameters of rates, base, provision of targeted benefits, etc. This together is aimed at creating incentives for economic growth and ensuring social justice

The role of CD247 polymorphisms in Bulgarian patients with systemic lupus erythematosus

Decreased expression of the TCR ζ-chain has been reportedin several autoimmune and inflammatory diseases. Recent evidence suggeststhat this deficiency may be due to polymorphisms in the CD247gene. A total 52 patients with systemic lupus erythematosus (SLE) and95 healthy controls of Bulgarian ethnicity were genotyped for 837C&gt;G,rs1052230, 844A&gt;T, and rs1052231 using a TaqMan genotyping assay.None of the two polymorphisms appeared associated with the diseases.On the other hand, we have found that the -837GG genotype and the Gallele were associated with hematological disease. The -844AA genotypeand the A allele appeared associated with the hematological disease aswell. The -843AA genotype and the A allele were found to be associatedwith antinuclear antibody (ANA) tests and immunological disease. Anassociation was found between the -837G allele and arthritis. The AGhaplotype was found to be associated with hematological disease, ANA,and immunological disease. Our preliminary data confirm the previousfindings that the CD247 polymorphisms are mainly associated with theclinical outcome of the disease and less with susceptibility.</p

Novel Direct Synthetic Route of 2D Prussian Blue Analogue, Nanocrystalline CuHCF, as Highly Effective Cathode Materials for Zn-ion Supercapacitors

Received: 21.11.23. Revised: 22.12.23. Accepted: 28.12.23. Available online: 31.12.23.Prussian blue analogues (PBAs) with 2D morphology of nanocrystals have attracted much attention for aqueous electrolyte-based energy storage devices. In this study, we synthesized a 2D Prussian blue analogue, nanocrystals of copper hexacyanoferrate (CuHCF), via a facile stepwise route involving a modified copper substrate of Cu(OH)2 nanorods that was used for the formation of two-dimensional CuHCF crystals. These materials were characterized by powder X-ray diffraction, energy dispersive X-ray microanalysis, X-ray photoelectron spectroscopy and scanning electron microscopy. The cathode based on 2D CuHCF exhibits high specific capacity (240 F/g (63.9 mAh/g) at 0.1 A/g) with excellent cycling stability (98.5% retention after 1000 charge-discharge cycles) in 3 M ZnSO4 electrolyte. The flat two-dimensional morphology of CuHCF provides sufficient ion diffusion channels and the numerous electroactive interfaces for intercalation charge storage.This work was supported by the Russian Science Foundation (grant no. 22-23-20138).The authors gratefully acknowledge to the Centre for Physical Methods of Surface Investigation of St. Petersburg State University. The SEM and PXRD study were conducted utilizing equipment at the Engineering Center of the St. Petersburg State Institute of Technology

Hemodynamic assessment in transcatheter fenestration closure in patients after Fontan operation

The fenestration in Fontan operation consists in creation of a communication between venous circulation and the pulmonary venous atrium, allowing direct passage of blood from the venous to the systemic circulation (right-to-left shunt). There is no general agreement concerning the mean pulmonary artery pressure (mPAP) level above which fenestration is indicated. There are no strict guidelines for the indications for fenestration closure as well. Here we present our data about invasive hemodynamic assessment before and after temporary closure of the fenestration in patients after Fontan operation. Our recommendations regarding comprehensive evaluation of patients with fenestrations after Fontan surgery are also presented

ОПРЕДЕЛЕНИЕ ОСНОВНЫХ ПОРОДООБРАЗУЮЩИХ ЭЛЕМЕНТОВ, СТРОНЦИЯ И ЦИРКОНИЯ РЕНТГЕНОФЛУОРЕСЦЕНТНЫМ МЕТОДОМ ДЛЯ ГЕОХИМИЧЕСКОЙ ХАРАКТЕРИСТИКИ ДОННЫХ ОТЛОЖЕНИЙ

Quantitative X-ray fluorescence determination of major rock-forming oxides (Na2O, MgO, Al2O3, SiO2, P2O5, K2O, CaO, TiO2, MnO and Fe2O3) and some microelements (Sr and Zr) was performed in the samples of 143 cm-long sediment core of Lake Baunt (Buryat Republic) by the wavelength-dispersive X-ray fluorescence analysis on the S8 Tiger spectrometer. Calibration curves were obtained by measuring the certified reference materials of the sedimentary rocks. Both analyzed and reference samples were prepared as glass beads by fusion of 110 mg of sample with1.1 g of lithium metaborate. We have used 110 mg mass to ensure the formation of beads with appropriate 10 to 12 mm size across to be measured by the spectrometer with8 mm mask. Rh Kα Compton line was used as a background standard for Sr and Zr determination. The repeatability did not exceed the allowable standard deviation for a wide range of concentrations. Results of major rock-forming oxides determination were compared with the data of spectrophotometry and flame photometry techniques, results of Sr and Zr determination were compared with the data of synchrotron radiation excited X-ray fluorescence technique. All results of the X-ray fluorescence analysis were accepted as satisfactory. Quantitative analysis of each centimeter of Lake Baunt sediment core allowed building first reconstructions of the local environment during the last 7000 years with unique resolution of about 100 years.Keywords: wavelength-dispersive X-ray fluorescence analysis, synchrotron radiation induced X-ray fluorescence analysis, sediments, paleoclimate (Russian)DOI: http://dx.doi.org/10.15826/analitika.2017.21.1.003A.A. Amosova, V.M. Chubarov,E.V. Kaneva, Iu.N. MarkovaVinogradov Institute of Geochemistry, Siberian Branch of Russian Academy of Sciences, ul. Favorsky, 1A, Irkutsk, 664033, Russian FederationМетодика, разработанная для количественного рентгенофлуоресцентного анализа малых навесок изверженных горных пород, применена для осадочных горных пород, которые существенно отличаются по химическому и минеральному составу, в частности, могут содержать более 15 % органической составляющей. Градуировочные уравнения были построены с использованием стандартных образцов континентальных рыхлых отложений, речных и морских илов и глин. Были прокалены и сплавлены в форме стеклянных дисков с метаборатом лития 143 образца керна донных отложений континентального озера Баунт (республика Бурятия). Правильность определения основных породообразующих компонентов (Na2O, MgO, Al2O3, SiO2, P2O5, K2O, CaO, TiO2, MnO, Fe2O3) и некоторых микроэлементов (Sr, Zr) рентгенофлуоресцентным методом оценена сопоставлением полученных результатов с данными анализа методами спектрофотометрии, пламенной фотометрии и рентгенофлуоресцентного анализа с возбуждением синхротронным излучением. Полученные результаты соответствуют требованиям количественного химического анализа. Рентгенофлуоресцентный анализ каждого сантиметра керна донных отложений озера Баунт позволил выявить за последние 7000 лет значительные вариации содержаний элементов, их соотношений и геохимических индексов, важных при палеоклиматических реконструкциях изменений региональных условий окружающей среды.Ключевые слова: рентгенофлуоресцентный анализ с волновой дисперсией, рентгенофлуоресцентный анализ с возбуждением синхротронным излучением, донные отложения, палеоклиматDOI: http://dx.doi.org/10.15826/analitika.2017.21.1.00

Budget Policy of Social Development

The monograph is devoted to the development of methodological and institutional framework for the formation of fiscal policy to ensure social development. The essence and role of budget regulation in supporting the processes of endogenous economic growth are revealed. The experience of the implementation of fiscal policy in countries with developed and transformational economies is systematized. The directions of increasing the efficiency and strengthening the regulatory potential of the state tax policy are proposed. An assessment of the tax burden on labor and consumption in 2001–2017 is carried out; a comparative analysis of the values of the corresponding indicators in Ukraine and the European Union member countries is carried out. The factors that affect the fiscal significance of the value added tax, excise tax, income tax, personal income tax are identified. Provisions for enhancing the effectiveness of the institutional architectonics of the budget system are improved. Directions for improving the efficiency of budget expenditures are substantiated. The analysis of the influence of the main factors on the dynamics of changes in the ratio of public debt to GDP is carried out; it is established that inflation affected the most, and the exchange rate influenced the increase. An approach to assessing the state of debt security of the country is proposed, the conceptual framework for managing the budget deficit and public debt is defined. Provisions for the implementation of long-term budget planning and forecasting are developed. Institutional framework for the formation of the budget strategy is improved. The conceptual foundations of state financial support for human development are defined. A long-term budget strategy is developed, taking into account the cyclical nature of economic development. The conducted scientific research allows identifying the possibilities of positive influence of the budget policy on social development in the context of improving the quality of the institutional environment

Targeted Sequencing of Candidate Regions Associated with Sagittal and Metopic Nonsyndromic Craniosynostosis

Craniosynostosis (CS) is a major birth defect in which one or more skull sutures fuse prematurely. We previously performed a genome-wide association study (GWAS) for sagittal nonsyndromic CS (sNCS), identifying associations downstream from BMP2 on 20p12.3 and intronic to BBS9 on 7p14.3; analyses of imputed variants in DLG1 on 3q29 were also genome-wide significant. We followed this work with a GWAS for metopic non-syndromic NCS (mNCS), discovering a significant association intronic to BMP7 on 20q13.31. In the current study, we sequenced the associated regions on 3q29, 7p14.3, and 20p12.3, including two candidate genes (BMP2 and BMPER) near some of these regions in 83 sNCS child-parent trios, and sequenced regions on 7p14.3 and 20q13.2-q13.32 in 80 mNCS child-parent trios. These child-parent trios were selected from the original GWAS co-horts if the probands carried at least one copy of the top associated GWAS variant (rs1884302 C allele for sNCS; rs6127972 T allele for mNCS). Many of the variants sequenced in these targeted regions are strongly predicted to be within binding sites for transcription factors involved in crani-ofacial development or bone morphogenesis. Variants enriched in more than one trio and predicted to be damaging to gene function are prioritized for functional studies