METHODS FOR ESTIMATING THE SHADOW ECONOMY AND INSTRUMENTS FOR DE-SHADOWING THE FISCAL SECTOR

The subject of research is a set of theoretical and methodological provisions and applied aspects of assessing the level of the shadow economy and de-shadowing of this process. The study is based on the definition of existing methods for assessing the level of the shadow economy; clarifying the tools used in the process of assessing the shadow economy, identifying ways to de-shadow the fiscal sector and identifying tasks for the implementation of leveling this process. It is established that there are four most effective methods of estimating the size of the shadow economy: the method of "population expenditure - retail trade"; financial method; monetary method; electric method. The results of the study made it possible to propose tools for de-shadowing the fiscal market, which are to increase the level of financial literacy of the population; formation of electronic databases of violators (subjects of the shadow economy); improving the methodology for assessing the scale of the shadow economy; introduction of a tax on international speculative transactions; reforming the state's anti-corruption policy; ensuring the principle of tax justice (equality) for taxpayers; provide an effective fiscal management of residents who use offshore jurisdictions; raising the level of legal culture of the population; legalization of shadow activity (subject to its legality); improvement of the "ProZorro" system; counteraction to financial crimes, "laundering funds"; introduction of tax amnesty and capital amnesty, etc. The purpose of the article is to substantiate the existing methods of assessing the shadow economy and to develop practical recommendations on ways and tools to de-shadow the fiscal sector. Different methods of estimating the level of the shadow economy are used at the macro- and microeconomic levels. It was found that the assessment of the shadow economy by existing methods in Ukrainian practice is not accurate, as its reliability is influenced by factors: unreliability, concealing or providing false information, the complexity of tracking "traces" of economic crimes, the scale of shadow economic activities and more. Identifying ways and measures to de-shadow the fiscal sector will reduce shadow phenomena in the domestic economy and in the fiscal sector, in particular.The subject of research is a set of theoretical and methodological provisions and applied aspects of assessing the level of the shadow economy and de-shadowing of this process. The study is based on the definition of existing methods for assessing the level of the shadow economy; clarifying the tools used in the process of assessing the shadow economy, identifying ways to de-shadow the fiscal sector and identifying tasks for the implementation of leveling this process. It is established that there are four most effective methods of estimating the size of the shadow economy: the method of "population expenditure - retail trade"; financial method; monetary method; electric method. The results of the study made it possible to propose tools for de-shadowing the fiscal market, which are to increase the level of financial literacy of the population; formation of electronic databases of violators (subjects of the shadow economy); improving the methodology for assessing the scale of the shadow economy; introduction of a tax on international speculative transactions; reforming the state's anti-corruption policy; ensuring the principle of tax justice (equality) for taxpayers; provide an effective fiscal management of residents who use offshore jurisdictions; raising the level of legal culture of the population; legalization of shadow activity (subject to its legality); improvement of the "ProZorro" system; counteraction to financial crimes, "laundering funds"; introduction of tax amnesty and capital amnesty, etc. The purpose of the article is to substantiate the existing methods of assessing the shadow economy and to develop practical recommendations on ways and tools to de-shadow the fiscal sector. Different methods of estimating the level of the shadow economy are used at the macro- and microeconomic levels. It was found that the assessment of the shadow economy by existing methods in Ukrainian practice is not accurate, as its reliability is influenced by factors: unreliability, concealing or providing false information, the complexity of tracking "traces" of economic crimes, the scale of shadow economic activities and more. Identifying ways and measures to de-shadow the fiscal sector will reduce shadow phenomena in the domestic economy and in the fiscal sector, in particular

ЕКОЛОГІЧНА НЕБЕЗПЕКА ФІЛЬТРАЦІЙНИХ ВОДОЙМ СМІТТЄЗВАЛИЩ

The article conducts the analysis of scientific sources according to the environmental threat of landfills filtrate. The regulatory documents basic requirements of the landfills filtrate seepage water drainage system were examined. The results of reconnaissance studies of landfills in the west Ukrainian forest-steppe zone were made and the results reveal the defects with the use of filtrate. On the basis of the references the authors infer that simple majority of hazard substances in landfills filtrate exceeds admissible concentration limits and is harmful for living organisms and ecological systems.Здійснено аналіз наукових джерел стосовно екологічної небезпеки фільтрату сміттєзвалищ. Розглянуто основні вимоги нормативних документів до дренажних систем відведення фільтрату із сміттєзвалищ. Наведено результати рекогносцирувальних досліджень сміттєзвалищ у межах західноукраїнського лісостепового округу у яких відображено недоліки поводження із фільтратом. На підставі літературних джерел зроблено висновки, що переважна більшість небезпечних речовин у фільтраті сміттєзвалищ перевищує граничнодопустимі концентрації та є згубним явищем для живих організмів та екосистем

Fractionation of Vipera berus berus Snake Venom and Detection of Bioactive Compounds Targeted to Blood Coagulation System

Introduction. The performed research focused on a search for new biologically active compounds acting on blood coagulation system proteins and cells. To achieve this goal, we fractionated Vipera berus berus snake venom and studied the action of the separated fractions on human blood plasma, fibrinogen, platelets or red cells. Methods. Crude venom was fractionated using ion-exchange chromatography. Protein composition of fractions was studied using SDS-PAGE. The ability of fractions to prolong or initiate blood plasma clotting was studied using the prothrombin time test with thromboplastin. Fibrinogen-specific proteases were detected using enzyme-electrophoresis. Action on red cells was estimated using the hemolysis test. Aggregometry was used for the detection of action on platelets. All experiments in this study were performed in vitro. Results. We obtained fractions containing phospholipase and a protease that is able to hydrolyze fibrinogen, leading to the loss of its ability to polymerize and to maintain platelet aggregation. Conclusion. Further purification and study of these components can be a promising research direction for biotechnological as well as for biomedical use

Morphological and biochemical blood values of fattening young rabbits

Meat of rabbits is considered to be a valuable dietary product. It is a source of complete protein, minerals and vitamins. It is second only to meat of turkey by the content of nitrogenous substances. It is known the blood composition is a symptomatic reflection of the intensity of metabolic processes that take place in the animal’s body under the influence of certain feeding factors. Testing of new feed additives in animal diets should be accompanied by in–depth blood analysis. Thus, the purpose of this research is to investigate, along with the performance, the effect of feeding different doses of Prebiolact–Cr on the morphological and biochemical blood values of fattening young rabbits. The research was conducted in four groups of young rabbits selected by the principle of analogues. The basic period of the experiment lasted for 42 days; it was divided into six sub–periods lasting for seven days. Animals of the second group, together with complete granulated mixed feed, received Prebiolact–Cr in the amount of 1.5 g, the third – 2.0 g and fourth – 2.5 g per rabbit daily. During this scientific experiment, young rabbits were kept in two–high cage batteries with five animals in each rabbit hutch, females and males were kept separately. Morphological and biochemical blood values were within their physiological norm when prebiotic preparation Prebiolact–Cr was introduced into the diet of young rabbits at the doses of 1.5, 2.0 and 2.5 g per rabbit daily. Prebiolact–Cr dose of 2.0 and 2.5 g per rabbit daily leads to haemoglobin increase by 4.63% in the third group and 9.5% in the fourth group. Studied feed additive at the dose of 1.5 g per head daily causes the increase of segmented neutrophils by 6.1%, reduction of monocytes by 0.9%, compared to the control group. Glucose content in the blood of experimental rabbits increased by 5.9%, 10.3% and 7.4% when the dose of the preparation became higher. Prebiotic preparation facilitates the increase of iron, potassium, calcium, magnesium and phosphorus content in blood and maintains the immune system of rabbits.Кролятина вважається високоцінним дієтичним продуктом. Вона є джерелом повноцінного білку, мінеральних речовин та вітамінів. За вмістом азотистих речовин поступається тільки м’ясу індички. Відомо, склад крові є симптоматичним відображенням інтенсивності перебігу обмінних процесів, що проходять в організмі тварин під впливом певних кормових факторів. Випробування нових кормових добавок у раціонах тварин повинно супроводжуватись поглибленими дослідженнями крові. Тому метою даних досліджень було, поряд з вивченням продуктивності, дослідити вплив згодовування різних доз препарату Пребіолакт–Кр на морфологічні та біохімічні показники крові відгодівельного молодняку кролів. Дослідження проведені на чотирьох групах молодняку кролів, відібраних за принципом аналогів. Основний період досліду тривав протягом 42 діб, він був розділений на шість підперіодів тривалістю сім днів. Тварини другої групи до повноцінного гранульованого комбікорму отримували Пребіолакт–Кр в кількості 1,5 г, третьої – 2,0 г і четвертої – 2,5 г на голову за добу. Молодняк кролів протягом науково–господарського досліду утримувався у двоярусних кліткових батареях по п’ять голів у клітці, самок і самців розміщували окремо. Морфологічні та біохімічні показники крові при введені до складу раціону відгодівельного молодняку кролів пребіотичного препарату Пребіолакт–Кр в дозах 1,5, 2,0 та 2,5 г на голову за добу знаходяться в межах фізіологічної норми. Пребіолакт–Кр в дозі 2,0 та 2,5 г на голову за добу зумовлює підвищення вмісту гемоглобіну на 4,63% в третій групі та 9,5% в четвертій групі. Досліджувана кормова добавка в дозі 1,5 г на голову за добу зумовлює тенденцію до збільшення вмісту сегментоядерних нейтрофілів на 6,1% та зниження вмісту моноцитів на 0,9% відносно контрольної групи. Вміст глюкози в крові піддослідних кролів із збільшенням дози препарату зростав на 5,9%, 10,3% та 7,4%. Пребіотичний препарат сприяє збільшенню вмісту в крові заліза, калію, кальцію, магнію та фосфору, зумовлює підтримання імунної системи кролі

Fibrinogenolytic activity of protease from the culture fluid of Pleurotus ostreatus

The use of proteases makes it possible to obtain partially hydrolyzed forms of macromolecules with unique properties. The importance of proteases for studying the structure and functions of fibrinogen forces scientists to search for new sources of highly specific proteases. Thus, the aim of this work was to study the content of the Pleurotus ostreatusculture fluid in search of fibrinogen-specific proteases. P. ostreatuswas cultured for 14 days at 27°C. The culture fluid was collected and the protein fraction was salted out with NaCl and then dialyzed. Fibrinogen hydrolysis products by P. ostreatusprotease were characterized using SDS PAGE under reducing conditions followed by immunoprobing using murine monoclonal antibodies I-5A (anti-Aα505-610) and 2d2a (anti-Bβ26-42). The study of turbidity and platelet aggregation was performed using a Multiskan FC spectrophotometric microplate reader and a SOLAR-2110 aggregometer, respectively. Electron microscopy of fibrils formed by truncated compared with native fibrins was performed using a transmission electron microscope N-600. Analysis of the products of fibrinogen hydrolysis with a fungal protease using SDS-PAGE demonstrated the cleavage of the alpha chain of fibrinogen exclusively with the formation of a truncated form of fibrinogen in which there are no C-terminal portions of αC regions with a molecular weight of 25 kDa. A study of turbidity showed that the polymerization of truncated fibrin is significantly impaired. The rate of lateral association of protofibrils significantly decreased from 1.5 to 2.2 times in the case of truncated fibrinogen compared to the native one depending on the initial concentration of fibrinogen. It was shown that platelet aggregation in the presence of fibrinogen without 25 kDa fragments of αC regions was less effective than in the presence of native fibrinogen. Application of the preparation of the fungal protease allows us to obtain high molecular forms of the fibrinogen molecule with cleaved 25 kDa peptides, which provide new information on the role of these peptides in the fibrinogen functioning

Бортник Сергей. Общение и личность. Богословие митрополита Иоанна Зизиуласа в систематическом рассмотрении.

Book review: Obshchenie i lichnost’. Bogoslovie mitropolita Ioanna Ziziulasa v sistematicheskom rassmotrenii. [Komunion und person. Die Theologie von John Zizioulas in systematischer Betrachtung] By Sergei Mikhailovich Bortnik. Kyiv: Izdatel’skii otdel Ukrainskoi Pravoslavnoi Tserkvi. 2017. Pp. 394. ISBN 978-966-2371-47-5;10 USD.Рецензия на книгу: Общение и личность. Богословие митрополита Иоанна Зизиуласа в систематическом рассмотрении. [Komunion und person. Die Theologie von John Zizioulas in systematisher Betrachtung] Сергей Михайлович Бортник. – К.: Издательский отдел Украинской Православной Церкви, 2017. – 394 с. ISBN 978-966-2371-47-5; 260 грн

Technological bases of projecting distance learning courses

The purpose of the research: determining the technological basis for projecting distance learning courses. Objectives of the research: structuring technology projecting distance learning courses in stages; determination of the nature and characteristics of each of the projecting stages. Research methods: theoretical analysis, synthesis, generalization and modeling. The results of the research. The separate components of technology projecting of distance courses there are four stages. On the stage of creation the programs of distance learning course are determined its general aims, themes, which studies of separate themes, and its maintenance. The structuring stage of the course by modules envisages determinations separate components by contents that require successive working. Psychological peculiarities of the process of learning are taken into account at the stage of defining educational tasks for each module. The stage of development of requirements to the methodical providing of the on-line training course’s modules is predefined by the necessity of taking into account of features of study of educational material exactly in the process of distance studies. The main conclusions and recommendations. Development of the distance course requires its prior projecting on technological principles. The observance of corresponding technology will allow to produce intention of course and create it didactics model as required element of course development