Tax regulation of the Russian Federation health resorts as a sustainable development factor

Ensuring the health of the population and promoting universal well-being is a priority goal for all mankind. It is confirmed by national projects and interstate programs in the field of sustainable development. A special role in the issue of universal health coverage is played by the services of health resort organizations (HRO). HRO play an important role in ensuring the sustainable development of the Russian industrial territories, contributing to the achievement of good health, well-being and economic activity of the population. The development of HRO in Russia faces a number of problems. One of the most ones is improving the tax policy in the health resort industry. Despite the relevance, this issue is very poorly studied. That is why it is necessary to use adequate taxation regulatory mechanisms. Analysis of the economic activity results of a number of HRO allowed concluding that most of them are unprofitable. The actual tax burden is much higher than recommended by the fiscal authorities. The purpose of the study was to analyze the tax regulation in the health resort sphere and to develop tax regulation methods that contribute to achieving the goal of sustainable development of the state in the field of health. The results obtained allow us to draw conclusions and propose some taxation methods in the health resort sector. © The Authors, published by EDP Sciences, 2021.The work was supported by Grant of the President of the Russian Federation (МК4549.2021.2)

Methods and results of natural inspections of Byelorussian water objects as sources of technogenic character emergency situations

Methodology and results of Belarus artificial water bodies’ field surveys were presented. Based on these results potential risk coefficient for hydrodynamic accidents possibility estimation was counted. Belarus water bodies were classified as potential sources of natural emergencies

Modelling of reservoir sewage currents regime on the basis of software for evaluation of shore strengthening constructions stability

The results of laboratory and field surveys of Vileysko-Minskaya hydrologic system discharge currents were presented. Software for reservoirs currents dynamical pressure counting was developed basing on the results. Modeling in water bodies let invent calculation algorithms for currents speed spread mode counting and banks fixing constructions stability evaluation

Синтез и рентгенографические характеристики фтор-ионных проводников MеSn2F5 (Mе = Na, K, Rb, Cs)

Objectives. Pentafluorodistannates of alkali metals are promising materials for use as electrolytes in fluoride-ion batteries due to their electrophysical properties, such as high fluoride-ion conductivity. This work aims to synthesize crystals of alkali metals MeSn2F5 (Me = Na, K, Rb, Cs), carry out X-ray diffraction studies on them, and investigate the possibility of obtaining lithium fluorostannates.Methods. Supersaturated aqueous solutions were employed to synthesize the crystals. The X-ray diffraction (XRD) analysis was carried out.Results. Oversaturated solutions yield microcrystalline powders of sodium, potassium, rubidium, and cesium pentafluorodistannates. The presence of a single-phase was confirmed by XRD analysis of the powders corresponding to the MеSn2F5 (Mе = Na, K, Rb, Cs) composition. XRD data analysis and literature indicated that MеSn2F5 (Mе = K, Rb, Cs) have a fluorite-like structure, with the cations forming three-layer closest packing. The RbSn2F5 compound was discovered to be isostructural to KSn2F5. Based on this discovery, RbSn2F5 was reindexed to a hexagonal unit cell with parameters a = 7.40(3) Å, с = 10.12(6) Å (KSn2F5 P3, a = 7.29(3) Å, с = 9.86(2) Å). The CsSn2F5 compound was reindexed to a monoclinic unit cell (a = 10.03(4) Å, b = 5.92(7) Å, c = 11.96(9) Å, β = 107.4(5)°). A crystallochemical analysis of the pentafluorodistannates was carried out, and common structural motifs were discovered. The motifs are similar to lead tetrafluorostannate PbSnF4, the best fluoride-ion conductor. The effect of the pentafluorodistannates structures on the ionic conductivity is considered. The LiF–SnF2 system contains no compounds; the compositions were obtained by melting the original fluorides. Conclusions. MеSn2F5 (Mе = Na, K, Rb, Cs) were synthesized and investigated by XRD analysis. The structural characteristics of the RbSn2F5 and CsSn2F5 compounds have been redefined. The crystallochemical structure is analyzed in relation to the electrophysical properties of the alkali metal pentafluorodistannates. Pentafluorodistannates MеSn2F5 (Mе = K, Rb, Cs) have a fluorite-like structural motif with cubic parameters а = 5.694 Å (KSn2F5), а = 5.846 Å (RbSn2F5), а = 6.100 Å (CsSn2F5), with the cations forming three-layer closest packing. The cationic layers alternate like Me–Sn–Sn–Me (Mе = K, Rb, Cs). For KSn2F5 and RbSn2F5, they are normal to the three-fold axis and normal to the four-fold axis in the case of CsSn2F5.Цель. Пентафтордистаннаты щелочных элементов являются перспективными материалами для практического применения в качестве электролитов во фторионных аккумуляторах за счет своих электрофизических характеристик, а именно высокой фторионной проводимости. Цель работы заключается в синтезе из раствора и рентгенографическом изучении кристаллов пентафтордистаннатов щелочных металлов MеSn2F5 (Mе = Na, K, Rb, Cs) и исследовании возможности получения фторстаннатов лития.Методы. Синтезировали кристаллы из пересыщенных водных растворов. Исследование проводили методом рентгенофазового анализа (РФА).Результаты. Получены мелкокристаллические порошки пентафтордистаннатов натрия, калия, рубидия и цезия. Исследование методом РФА синтезированных порошков показало их однофазность и соответствие составу MеSn2F5 (Mе = Na, K, Rb, Cs). Анализ данных рентгеновской дифрактометрии и литературных данных показал, что соединения MеSn2F5 (Mе = K, Rb, Cs) являются флюоритоподобными – катионы образуют трехслойную плотнейшую упаковку. Было выявлено, что RbSn2F5 изоструктурен KSn2F5, на основании чего выполнено переиндицирование на гексагональную ячейку: a = 7.40(3) Å, с = 10.12(6) Å (KSn2F5 P3, a = 7.29(3) Å, с = 9.86(2) Å). Соединение CsSn2F5 переиндицировано на моноклинную ячейку (a = 10.03(4) Å, b = 5.92(7) Å, c = 11.96(9) Å; β = 107.4(5)°). Проведен кристаллохимический анализ указанных пентафтордистаннатов, выявлены общие структурные мотивы, подобные лучшему фторионному проводнику – тетрафторстаннату свинца PbSnF4, и рассмотрено влияние строения пентафтордистаннатов на ионную проводимость. В системе LiF–SnF2 соединений не обнаружено, взаимодействие исследовали сплавлением исходных фторидов.Выводы. Синтезированы и охарактеризованы методом РФА пентафтордистаннаты MеSn2F5 (Mе = Na, K, Rb, Cs). Для соединений RbSn2F5 и CsSn2F5 переопределены структурные характеристики. Проанализировано кристаллохимическое строение в приложении к электрофизическим свойствам пентафтордистаннатов щелочных металлов. Пентафтордистаннаты MеSn2F5 (Mе = K, Rb, Cs) имеют флюоритоподобный структурный мотив с приведенным параметром ячейки куба а = 5.694 Å (KSn2F5), a = 5.846 Å (RbSn2F5), a = 6.100 (CsSn2F5) Å, при этом катионы образуют трехслойную плотнейшую упаковку. Слои катионов чередуются в последовательности Me–Sn–Sn–Me (Mе = K, Rb, Cs) в случае KSn2F5 и RbSn2F5 перпендикулярно оси третьего порядка, а в случае CsSn2F5 – оси четвертого порядка

Methods and results of natural inspections of Byelorussian water objects as sources of technogenic character emergency situations

Methodology and results of Belarus artificial water bodies’ field surveys were presented. Based on these results potential risk coefficient for hydrodynamic accidents possibility estimation was counted. Belarus water bodies were classified as potential sources of natural emergencies

Modelling of reservoir sewage currents regime on the basis of software for evaluation of shore strengthening constructions stability

The results of laboratory and field surveys of Vileysko-Minskaya hydrologic system discharge currents were presented. Software for reservoirs currents dynamical pressure counting was developed basing on the results. Modeling in water bodies let invent calculation algorithms for currents speed spread mode counting and banks fixing constructions stability evaluation