RUSSIAN ECONOMY FINANCIAL SECTOR ORGANIZATIONS TAXATION PERSPECTIVES

The topical issues related to the development of taxation in the financial sector organizations of the Russian economy have marked. The author determines the main features of the functioning of the financial sector of the economy, highlighting its problems and prospects for development. Banking organizations and prospects for their taxation have considered, taking into account the current state and problems as the main institution in the financial sector of the economy. The author gives a number of recommendations, which will ensure the interaction between the banking sphere and the taxation system as a whole. In addition, the article examines the problems and prospects for taxation of insurance organizations. The same gives recommendations and directions on improving the taxation system of insurance organizations, thereby leading to stabilization of the country's economy

THE MAIN PROBLEMS OF TAX INCENTIVES FOR INVESTMENT IN THE INNOVATIVE DEVELOPMENT OF THE REAL SECTOR OF THE RUSSIAN ECONOMY

Today, the main role in the process of increasing investment activity is assigned to state regulation. The pushing influence on the investment response of potential investors can be provided by various methods of regulation, among which are those that are implemented through tax incentives for investment in the innovative development of the real sector of the Russian economy. The authors of the article considers the main problems of tax stimulation of innovation activity in the real sector of the economy of the Russian Federation. In addition, forms and instruments of tax incentives for innovation have been studied

Розробка та валідація ВЕРХ/УФ-методики визначення секнідазолу

Secnidazole is one of antiprotozoal medicines from the group of 5-nitroimidazoles, the method of HPLC with different types of detection is widely used for secnidazole determination.Aim. To develop the HPLC/UV-procedure of secnidazole quantification with application of the system of a “MiLiChrome® A-02” HPLC-analyzer and carry out the step-by-step validation of the procedure developed. Results and discussion. The specificity of the chromatographic conditions proposed was confirmed in relation to other medicines of the group of 5-nitroimidazoles (metronidazole, tinidazole, ornidazole and nimorazole). The retention time for secnidazole was 8.16 min. 0.01 M solution of hydrochloric acid was proposed for preparation of the reference and model solutions in developing the HPLC/UV-procedure of secnidazole quantification. To prove the possibility of application of the procedure proposed in further analysis its validation was carried out in the variants of the method of the calibration curve and the method of standard. Such validation parameters as in-process stability, linearity/calibration model, accuracy and precision (repeatability) were estimated using model solutions.      Experimental part. The HPLC/UV analyses were performed using a MiLiChrome® A-02 high pressure liquid chromatograph (EcoNova, Russia). Eluent A (0.2 M LiClO4 – 0.005 M HClO4) and Eluent B (acetonitrile) were used as the mobile phase components. The HPLC microcolumn with the size of Ø2 × 75 mm and the ProntoSIL 120-5-C18 AQ reversed phase, 5 μm (BISCHOFF Analysentechnik und -geräte GmbH, Germany) was used as an analytical column. The analysis was performed at 40 °С and the flow rate of 100 μl/min. The mobile phase was run in the gradient elution mode, namely from 5 % to 100 % of Eluent B for 40 min, then 100 % of Eluent B for 3 min. Detection was performed at 277 nm.                                                                      Conclusions. A new procedure of the secnidazole quantitative determination by the method of HPLC/UV has been developed. Its validation has been carried out, and acceptability for its application has been shown.Секнидазол является одним из антипротозойных препаратов из группы 5-нитроимидазолов, для определения которого широко используется метод ВЭЖХ с различными типами детекции.Цель. Разработать ВЭЖХ/УФ-методику количественного определения секнидазола с использованием системы ВЭЖХ-анализатора «MiLiChrome® A-02» и провести поэтапную валидацию разработанной методики.        Результаты и их обсуждение. Специфичность предлагаемых хроматографических условий подтверждена в отношении других препаратов из группы 5-нитроимидазолов (метронидазола, тинидазола, орнидазола и ниморазола). Время удерживания для секнидазола составляет 8,16 мин; 0,01 М раствор хлористоводородной кислоты был предложен для приготовления раствора сравнения и модельных растворов при разработке ВЭЖХ/УФ-методики количественного определения секнидазола. Для доказательства возможности применения предлагаемой методики в дальнейшем анализе валидация была проведена в вариантах метода калибровочного графика и метода стандарта. Такие валидационные параметры, как стабильность, линейность/калибровочная модель, правильность и прецизионность были оценены с помощью модельных растворов.                              Экспериментальная часть. ВЭЖХ/УФ-анализ проводили с использованием жидкостного хроматографа высокого давления MiLiChrome® A-02 (EcoNova, Россия). В качестве компонентов подвижной фазы использовали элюент А (0,2 М LiClO4 – 0,005 М HClO4) и элюент В (ацетонитрил). В качестве аналитической колонки использовали ВЭЖХ-микроколонку размером Ø2 × 75 мм с обращенной фазой ProntoSIL 120-5-C18 AQ, 5 мкм (BISCHOFF Analysentechnik und -geräte GmbH, Германия). Анализ проводили при 40 °С и скорости потока 100 мкл/мин. Мобильная фаза подавалась в режиме градиентного элюирования – от 5 % до 100 % элюента В в течение 40 мин, затем 100 % элюента В в течение 3 мин. Детектирование проводили при 277 нм.                                                                                                  Выводы. Разработана новая методика количественного определения секнидазола методом ВЭЖХ/УФ. Проведена ее валидация и показана приемлемость для применения.Секнідазол є одним з антипротозойних препаратів з групи 5-нітроімідазолів, для визначення якого широко використовується метод ВЕРХ з різними типами детекції.Мета. Розробити ВЕРХ/УФ-методику кількісного визначення секнідазолу з використанням системи ВЕРХ-аналізатора «MiLiChrome® A-02» і провести поетапну валідацію розробленої методики.Результати та їх обговорення. Специфічність запропонованих хроматографічних умов підтверджено відносно інших препаратів з групи 5-нітроімідазолів (метронідазолу, тінідазолу, орнідазолу і німоразолу). Час утримування для секнідазолу становить 8,16 хв; 0,01 М розчин хлористоводневої кислоти було запропоновано для приготування розчину порівняння і модельних розчинів при розробці ВЕРХ/УФ-методики кількісного визначення секнідазолу. Для доказу можливості застосування пропонованої методики в подальшому аналізі була проведена її валідація у варіантах методу калібрувального графіка і методу стандарту. Такі валідаційні параметри, як стабільність, лінійність/калібрувальна модель, правильність і прецизійність були оцінені за допомогою модельних розчинів.Експериментальна частина. ВЕРХ/УФ-аналіз проводили з використанням рідинного хроматографа високого тиску MiLiChrome® A-02 (EcoNova, Росія). Як компоненти рухомої фази використовували елюент А (0,2 М LiClO4 – 0,005 М HClO4) і елюент В (ацетонітрил). Як аналітичну колонку використовували ВЕРХ-мікроколонку розміром Ø2 × 75 мм з оберненою фазою ProntoSIL 120-5-C18 AQ, 5 мкм (BISCHOFF Analysentechnik und -geräte GmbH, Німеччина). Аналіз проводили при 40 °С і швидкості потоку 100 мкл/хв. Мобільна фаза подавалася в режимі градієнтного елюювання – від 5 % до 100 % елюенту В впродовж 40 хв, потім 100 % елюенту В впродовж 3 хв. Детектування проводили при 277 нм.Висновки. Розроблено нову методику кількісного визначення секнідазолу методом ВЕРХ/УФ. Проведена її валідація і показана прийнятність для застосування

The collection of potato cultivars as a source for breeding for high yield, earliness, and resistance to late blight, virus diseases and Globodera rostochiensis Woll

Background. The article presents information on the results of screening potato cultivars for major commercial traits: earliness, high yield, high starch content, resistance to late blight (Phytophthora infestans (Mont.) de Bary), virus diseases and potato nematode (Globodera rostochiensis Woll. (Ro1)). Materials and methods. VIR’s collection of domestic and foreign potato cultivars served as the material for this research. The study was conducted in accordance with the guidelines developed at the Potato Genetic Resources Department of VIR. Results and conclusion. The analysis of pedigrees helped to select source material for the main trends of domestic potato breeding. Data of a number of cultivars identified by analyzing progenies from self-pollination are presented in the paper. Potential sources of major commercial traits were found: cvs. ‘Banba’ (k-25222), ‘Bastion’ (k-25198), ‘Belukha’ (k-25146), ‘Charoit’ (k-25221), ‘Colleen’ (k-25224), ‘Gala’ (k-25270), ‘Geyzer’ (k-25266), ‘Gornyak’ (k-25311), ‘Larets’ (k-25211), ‘Leoni’ (k-25244), ‘Manifest’ (k-25265), ‘Meteor’ (k-25212), ‘Nur-Alem’ (k-25253), ‘Prizer’ (k-25217), etc. were identified as high yield sources; cvs. ‘Aktyubinskiy-2’ (k-25300), ‘Alaya roza’ (k-25144), ‘Charaўnik’ (k-25139), ‘Darnitsa’ (k-25179), ‘Lad’ (k-25180), ‘Levada’ (k-25121), ‘Maksimum’ (k-25136), ‘Palitra’ (k-25123), ‘Tamyz’ (k-25307), ‘Universal’ (k-25137), ‘Vektor’ (k-25200), ‘Vytok’ (k-11897), ‘Zarevo’ (k-10773) and ‘Zholbarys’ (k-25155) as sources of high starch content; cvs. ‘Aral’ (k-25107), ‘Aymurat’ (k-25248), ‘Bastion’ (k-25198), ‘Berkut’ (k-25250), ‘Gastsinets’ (k-25264), ‘Musinskiy’ (k-25312), ‘Nur-Alem’ (k-25253), ‘Rapsodiya’ (k-25130), ‘Senim’ (k-25306), ‘Sunkar’ (k-25258), ‘Tamyz’ (k-25307), ‘Udovitskiy’ (k-25260), ‘Vektor’ (k-25200), ‘Velikan’ (k-25201), ‘Zholbarys’ (k-25155) and ‘Zvezdochka’ (k-25209) as sources of late blight resistance; cvs. ‘Adil’ (k-25112), ‘Azart’ (k-25196), ‘Bastion’ (k-25198), ‘Charoit’ (k-25221), ‘Favorit’ (k-25132), ‘Gastsinets’ (k-25264), ‘Geyzer’ (k-25266), ‘Krasavchik’ (k-25210), ‘Maksimum’ (k-25136), ‘Malyshok’ (k-25189), ‘Manifest’ (k-25265), ‘Nadezhda’ (k-25213), ‘Nur-Alem’ (k-25253), ‘Pamyati Lorkha’ (k-25214), ‘Rapsodiya’ (k-25130), ‘Senim’ (k-25306), ‘Sirenevyy tuman’ (k-25143), ‘Sultan’ (k-25131), ‘Shchedrik’ (k-25126), ‘Tekes’ (k-25173), ‘Velikan’ (k-25201), ‘Volat’ (k-25263), ‘Zhemchuzhina’ (k-25128), etc. as sources of field resistance to virus diseases. Cultivars combining resistance to potato cyst nematode (Globodera rostochiensis Woll. (Ro1)) with other valuable commercial traits were also identified

TARGETED SUB-COLLECTION OF POTATO CULTIVARS SPECIFIC TO LATE BLIGHT RESISTANCE

Background. The article presents the data obtained after the screening of potato cultivars for resistance to Phytophthora infestans (Mont.) de Bary. The selected genotypes combine late blight resistance with other valuable commercial traits, such as high yield, high starch content, resistance to virus dis­eases and potato nematode (Globodera rostochiensis Woll.).Materials and methods. Potato accessions representing do­mestic and foreign cultivars from the VIR collection served as the material for this research. The screening was performed according to the techniques developed at the Potato Genetic Resources Department of VIR.Results and conclusion. The following true-breeding cultivars were identified for their re­sistance to Phytophthora infestans: ‘Ania’ (k-24063), ‘Baszta’ (k-24067), ‘Bobr’ (k-21103), ‘Dunajec’ (k-24074), ‘Klepa’ (k-24080), ‘Koga’ (k-24174), ‘Meduza’ (k-24082) and ’Mors’ (k-24083) from Poland; ‘Caprice’ (k-25193), ‘Certo’ (k-19440) and ‘Valetta’ (k-21769) from Germany; ‘Avrora’ (k-12188), ‘Bastion’ (k-25198), ‘Bryansky nadezhny’ (k-12160), ‘Vdokh­noveniye’ (k-12192), ‘Vektor’ (k-25200), ‘Velikan’ (k-25201), ‘Zvezdochka’ (к-25209), ‘Kalinka’ (k-25148), ‘Lukyanovsky’ (k-11750), ‘Musinsky’ (k-25312), ‘Nakra’ (k-11916), ‘Nikulin­sky’ (k-12171), ‘Prizer’ (k-25217), ‘Rapsodiya’ (k-25258), ‘Rossiyanka’ (k-12057), ‘Rucheyek’ (k-12213) and ‘Udacha’ (k-11900) from Russia; ‘Aktsent’ (k-12237), ‘Vetraz’ (k-11989), ‘Vytok’ (k-11897), ‘Zhuravinka’ (k-12106), ‘Kupalinka’ (k-12155), ‘Sintez’ (k-11666), ‘Suzorye’ (k-11992) from Be­larus; ‘Vikhola’ (k-11270), ‘Zarevo’ (k-10773), ‘Svitanok ki­evsky’ (k-11665), ‘Olviya’ (k-25094), ‘Rakurs’ (k-25098) from Ukraine; ‘Aytmurat’ (k-25248), ‘Berkut’ (k-25250), ‘Zholbarys’ (k-25155), ‘Nur-Alem’ (k-25253), ‘Senim’ (k-25306), ‘Sey­anets Lapteva’ (k-25161), ‘Sunkar’ (k-25258), ‘Tamyz’ (k-25307) and ‘Udovitsky’ (k-25260) from Kazakhstan; etc. High percentage of plantlets resistant to late blight was ob­served among self-pollination progenies of cvs. ‘Avrora’ (k-12188), ‘Astra’ (k-10697), ‘Vikhola’ (k-11270), ‘Zhuravinka’ (k-12106), ‘Nayada’ (k-12157), ‘Rosinka’ (k-11993), ‘Skarb’ (k-11904), ‘Bobr‘ (k-21103) and ‘Clarissa’ (k-21770). There were cultivars combining late blight resistance with such traits as resistance to potato nematode (Globodera rosto­chiensis Woll.) and viruses, high productivity, and increased starch content: ‘Zhuravinka’, ‘Ania’, ‘Baszta’, ‘Bobr’, ‘Certo’ and ‘Mors’. The selected genotypes are recommended as promis­ing to be included in potato breeding programs

Improving educational process quality in the lessons of natural and mathematical cycle by means of stem-training

Today, the educational process is focused on the development of personal characteristics that meet the requirements of a modern educated person. In this regard, the task of educational institutions is to adopt the educational process to today’s realities. To achieve this goal, STEM education is implemente

The minimal compound-complex sentence hierarchy

This article deals with the problem of the study of the subsystem of such type of the Multiple Compound-Complex Sentence as a minimal compound-complex sentence. The authors analyze the formal structure of the multiple compoundcomplex sentences and try to build up the structural models hierarchy of Minimal Compound-Complex SentenceyesBelgorod State Universit

Numerical analysis of application limits of Vyalov�s formula for an ice-soil wall thickness

Artificial ground freezing is an efficient technique which allows one to sink the mine shafts under complex hydrogeological conditions. The aim of artificial ground freezing is a creation of a temporary wall of frozen soil around the intended excavation. To estimate an optimal thickness of an ice-soil wall, the Vyalov�s formula is widely used by engineers. The article is devoted to analysis of Vyalov�s formula on the basis of the numerical simulation. The numerical simulation has been conducted by the finite element method. For the simulation of a stress-strain state of an ice-soil wall a new computational scheme has been proposed. The scheme is based on Vyalov�s design layout for a vertical shaft sinking and takes into account a soil layer beyond the excavation bottom. A mechanical behavior of frozen soil is described by Vyalov�s constitutive relations. As a result, it has been shown that values of the wall thickness given by Vyalov�s formula do not agree with the ones obtained by the numerical simulation. In order to conform results given by Vyalov�s formula and the numerical simulation, two modifications of the formula have been proposed

A comparison of the two approaches of the theory of critical distances based on linear-elastic and elasto-plastic analyses

The problem of determining the strength of engineering structures, considering the effects of the non-local fracture in the area of stress concentrators is a great scientific and industrial interest. This work is aimed on modification of the classical theory of critical distance that is known as a method of failure prediction based on linear-elastic analysis in case of elasto-plastic material behaviour to improve the accuracy of estimation of lifetime of notched components. Accounting plasticity has been implemented with the use of the Simplified Johnson-Cook model. Mechanical tests were carried out using a 300 kN electromechanical testing machine Shimadzu AG-X Plus. The cylindrical un-notched specimens and specimens with stress concentrators of titanium alloy Grade2 were tested under tensile loading with different grippers travel speed, which ensured several orders of strain rate. The results of elasto-plastic analyses of stress distributions near a wide variety of notches are presented. The results showed that the use of the modification of the TCD based on elasto-plastic analysis gives us estimates falling within an error interval of ±5-10%, that more accurate predictions than the linear elastic TCD solution. The use of an improved description of the stress-strain state at the notch tip allows introducing the critical distances as a material parameter