APPROACHES TO LEGAL REGULATION OF THE USE OF DIGITAL CURRENCIES: RISKS OR ECONOMIC POTENTIAL

Objective: In recent decades, information technology has become a very significant stimulator of economic growth. The introduction of blockchain technology in the financial sector and its adaptation for cryptocurrencies definitely demonstrate both positive and negative results, which have been discussed in numerous publications.Methodology: The authors use a set of general scientific and private scientific research methods: a comparative legal analysis of scientific literature, legal and other documents on the research topic.Results: The authors analyze the essence of distributed ledger systems and digital currencies, the prospects that open up when they are used, highlight the models for using this innovative technology and the possibilities for synchronizing the legal relations that arise in this case, including, among other things, the recognition of private digital currencies as a means of payment and making decisions on the issuance of state digital currencies.Contribution: The article pays attention to the problem of the influence of digital currencies on the financial stability of both individual states and, due to their widespread use, on a global scale.

Realizacja praw podatników (przedsiębiorstw cyfrowych) w świetle umów o unikaniu podwójnego opodatkowania

The article discusses the implementation of the right of taxpayers-digital companies in the framework of the double tax avoidance agreements (hereinafter referred to as the DTAA) to exemption from taxation in the state-source of income. As a result of the analysis of the norms contained in international agreements on the avoidance of double taxation, ways to address the issue of taxation of digital companies in the framework of international tax legislation are proposed. The authors of the article proved the need to amend the provisions of the DTAA and, in particular, change the term ‘permanent establishment’ and proposed the introduction of the concept of a ‘digital’ permanent establishment for the purpose of establishing the tax presence of a company in the relevant jurisdictions, with reference to the location of users and customers of such companies.W artykule omówiono realizację prawa podatników – przedsiębiorstw cyfrowych – do zwolnienia z podatku w państwie źródle dochodu w kontekście umów o unikaniu podwójnego opodatkowania (zwanych dalej: UUPO). Na podstawie analizy norm zawartych w międzynarodowych umowach o unikaniu podwójnego opodatkowania zaproponowano sposoby rozwiązania problemu opodatkowania przedsiębiorstw cyfrowych w ramach umów o unikaniu podwójnego opodatkowania. Autorzy artykułu wskazują na potrzebę dokonania nowelizacji przepisów UUPO, a w szczególności modyfikacji terminu „zakład stały”, proponują także wprowadzenie pojęcia „cyfrowego” zakładu stałego dla celów ustalania obecności podatkowej przedsiębiorstwa w odpowiedniej jurysdykcji, na podstawie lokalizacji użytkowników i klientów takich firm

A New Method for Treating Burn Wounds Using Targeted Delivery of Medicinal Substances by Magnetic Nanocarrier (Experimental Part)

Проведено экспериментальное исследование на лабораторных животных по изучению эффективности адресной доставки мази левомеколь с помощью магнитных наночастиц и внешнего магнитного поля при термических ожогах. В исследовании принимало участие 20 крыс с двумя очагами ожога. Крысы были разделены на 4 группы: без лечения, терапия с использованием мази левомеколь, лечение с использованием наночастиц, мази левомеколь и внешнего магнитного поля и только магнитотерапии. При гистологическом исследовании на 14-е сутки во всех группах в зоне термического повреждения кожи были отмечены признаки глубокого ожога III и IV степени с распространением некроза на всю глубину дермы и на мышцы. В группе с наночастицами, мазью левомеколь и магнитным полем на фоне уменьшения воспаления отмечалось очаговое появление грануляционной ткани. Таким образом, гистологические исследования ожогового раневого процесса лабораторных животных показали, что использование инновационного биологически активного ранозаживляющего средства на основе наночастиц в сочетании с мазью левомеколь улучшает регенерацию тканей и приводит к ускорению эпителизации, что в целом повышает результаты лечения ожоговой раны. Использование внешнего магнитного поля способствует адресной доставке лечебного нанокомплекса и поддержанию оптимальной концентрации препарата в ранеExperimental studies have been carried out on laboratory animals to investigate the effectiveness of targeted delivery of levomekol ointment using magnetic nanoparticles and an external magnetic field for treatment of thermal burns. The study involved 20 rats, with two burns on each. The rats were divided into 4 groups: untreated; treated with levomekol ointment; treated with levomekol ointment associated with nanoparticles and an external magnetic field; and treated with magnetic field alone. Histological examination was conducted on Day 14, and in all groups, in the thermal burn zone of the skin there were signs of deep three- and four-degree burns with necrosis spread through the dermis, reaching the muscle. In the group with levomekol ointment associated with nanoparticles and magnetic field, inflammation was decreased, and focal granulation tissue formation was observed. Thus, histological studies of the burn wound process in laboratory animals showed that the use of an innovative biologically active wound healing agent based on nanoparticles in combination with the levomecol ointment improved tissue regeneration and accelerated epithelialization, which enhanced the effectiveness of burn wound treatment. The use of an external magnetic field facilitated targeted delivery of the therapeutic nanosystem and maintenance of the optimal concentration of the drug in the woun

Problemas de regulamentação legal da inteligência artificial, robôs e objetos robóticos no campo das relações sociais

Objetivo do estudo: Este estudo teve como objetivo identificar os princípios básicos do desenvolvimento da regulamentação legal da inteligência artificial, robôs e objetos robóticos no campo das relações sociais. Metodologia: O tema da pesquisa é a legislação internacional e estrangeira, legislação da Federação Russa, bem como documentos estratégicos e projetos de formação e desenvolvimento de regulamentação legal. No processo de pesquisa foram utilizados métodos legais e de análise estrutural, bem como análise especializada e de eventos. Resultados: O artigo apresenta uma análise de possíveis áreas de relações sociais nas quais as tecnologias de inteligência artificial e objetos robóticos já são aplicáveis, revela problemas terminológicos que não permitem uma abordagem unificada da regulamentação legal da inteligência artificial e formula propostas para o desenvolvimento de legislação no campo das tecnologias de inteligência artificial. Conclusões: Os autores concluem que, devido às diferenças significativas na terminologia e variedades de inteligência artificial, robôs e objetos robóticos, é necessário percorrer o caminho de desenvolver apenas princípios básicos de regulamentação legal aplicáveis a todos os tipos de inteligência artificial e objetos robóticos

Electrochemical Properties of Bismuth Oxide Films on Titanium Formed by Plasma Electrolytic Oxidation

На поверхности титана методом плазменно-электролитического оксидирования (ПЭО) сформированы висмутосодержашие оксидные покрытия из электролитов, содержащих комплексные ионы ЭДТА-Bi3+. Определены электрохимические характеристики – токи обмена, коэффициенты переноса α и β, коэффициенты a и b в уравнении Тафеля. Для полученных систем установлено возникновение аналитического сигнала при комплексонометрическом титровании солей железа (III). Рядом физических методов (сканирующая электронная микроскопия с энергодисперсным анализом и рентгеновская фотоэлектронная спектроскопия) изучены морфология и состав поверхности оксидных покрытий. Найдена корреляция между морфологией, составом поверхности и электрохимическими свойствами образцовBismuth oxide layers on a titanium are formed by a plasma electrolytic oxidation (PEO) method from electrolytes containing complex ions EDTA-Bi3+. Electrochemical characteristics – exchange currents, transport coefficients α and β, a and b coefficients in Tafel’s equation are defined. For the obtained systems occurrence of an analytical signal at complexometric titration of salts of Fe (III) is established. The structural features of surface electrodes have been investigated by scanning electron microscopy (SEM) and X-ray photoelectron spectroscopy (XPS) techniques. Correlation between morphology, structure of a surface and electrochemical properties of samples is foun

Possibilities of Mechanochemical Synthesis of Apatites with Different Ca/P Ratios

Apatite is widely used in medicine as a biomaterial for bone tissue restoration. Properties of apatite depend on its composition, including the Ca/P ratio. This paper shows what range of Ca/P ratio can be attained in apatite by the mechanochemical method of synthesis, providing fast formation of a single-phase product. The synthesis was carried out from a reaction mixture of CaHPO4 and CaO at different Ca/P ratios in the range of 1.17–2.10. The products were studied by PXRD, FTIR and NMR spectroscopy, HRTEM, and STA. In mixtures with a low initial Ca/P ratio (1.17–1.48), directly in the mill, the formation of calcium orthophosphate with whitlockite structure containing an HPO42− group and structural water is shown for the first time. This phosphate has structure similar to that of whitlockites of hydrothermal origin and differs from high-temperature β-tricalcium phosphate that has composition Ca3(PO4)3. A series of samples of apatite was obtained with varied composition, which depends on the initial Ca/P ratio. At Ca/P < 1.67, the formation of two types of calcium-deficient apatite was documented. At Ca/P > 1.67, the existence of two types of calcium-rich apatite is confirmed

Possibilities of Mechanochemical Synthesis of Apatites with Different Ca/P Ratios

Apatite is widely used in medicine as a biomaterial for bone tissue restoration. Properties of apatite depend on its composition, including the Ca/P ratio. This paper shows what range of Ca/P ratio can be attained in apatite by the mechanochemical method of synthesis, providing fast formation of a single-phase product. The synthesis was carried out from a reaction mixture of CaHPO4 and CaO at different Ca/P ratios in the range of 1.17–2.10. The products were studied by PXRD, FTIR and NMR spectroscopy, HRTEM, and STA. In mixtures with a low initial Ca/P ratio (1.17–1.48), directly in the mill, the formation of calcium orthophosphate with whitlockite structure containing an HPO42− group and structural water is shown for the first time. This phosphate has structure similar to that of whitlockites of hydrothermal origin and differs from high-temperature β-tricalcium phosphate that has composition Ca3(PO4)3. A series of samples of apatite was obtained with varied composition, which depends on the initial Ca/P ratio. At Ca/P 1.67, the existence of two types of calcium-rich apatite is confirmed