Analysis and modelling of value added tax revenues on imports: Some issues of application in Ukraine

[EN] The aim of the article is to study the issues of analysis, modeling with the purpose of forecasting the payment of value added tax (VAT) on goods, works and services imported as imports into the customs territory of Ukraine. The reliability and validity of the planned VAT rate depend on the assessment of the status, forecast, seasonality and trends of economic and social development. The purpose of the work is to analyze and systematize the methodology for modeling VAT revenues from imports, justify the use of the econometric method and develop an adequate ARIMA model. It application is possible in the long term as well as smaller periods of time, which is relevant for monitoring and control of tax revenues. The study revealed the main factors influencing the application of the ARIMA model when modeling VAT revenues from imports. The resulting regression model in STATISTICA linked the variables with an accurate approximation.Luchko, M.; Drozd, I.; Plutytska, K.; Ruska, R.; Vovk, I. (2021). Analysis and modelling of value added tax revenues on imports: Some issues of application in Ukraine. International Journal of Production Management and Engineering. 9(1):37-46. https://doi.org/10.4995/ijpme.2021.13984OJS374691Andrejovska, A., Pulikova, V. (2018). Tax revenues in the context of economic determinants. Montenegrin Journal of Economics, 14(1), 133-141. https://doi.org/10.14254/1800-5845/2018.14-1.10Bilan, Y., Mishchuk, H., Samoliuk, N., Yurchyk, H. (2020). Impact of Income Distribution on Social and Economic Well-Being of the State. Sustainability, 12(1), 429. https://doi.org/10.3390/su12010429Bogetic, Z., Hassan, F.M. (1993). Determinants of Value-Added Tax Revenue: A Cross-section Analysis (Vol. 1203). World Bank Publications.Büyükşahin, Ü.Ç., Ertekin, Ş. (2019). 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Retrieved March 23, 2020 from, https://www.imf.org.Jenkins, G.P., Kuo, C.Y., Shukla, G. (2000). Tax analysis and revenue forecasting. Cambridge, Massachusetts: Harvard Institute for International Development, Harvard University. Retrieved from: https://cri-world.com/publications/qed_dp_169.pdf.Leal, T., Pérez, J.J., Tujula, M., Vidal, J.P. (2008). Fiscal forecasting: lessons from the literature and challenges. Fiscal Studies, 29(3), 347- 386. https://doi.org/10.1111/j.1475-5890.2008.00078.xLegeida, N., Sologoub, D. (2003). Modeling value added tax (VAT) revenues in a transition economy: Case of Ukraine. Institute for Economic Research and Policy Consulting Working Paper, 22, 1-21.Louzis, D.P. (2019). Steady state modelling and macroeconomic forecasting quality. Journal of Applied Econometrics, 34(2), 285-314. https://doi.org/10.1002/jae.2657Luchko, M., Lew, G., Ruska, R., Vovk, I. (2019). Modelling the optimal size of investment portfolio in a non-state pension fund. Journal of International Studies, 12(1), 239-252. https://doi.org/10.14254/2071-8330.2019/12-1/16Lukianenko, I.H. (2004). Systematic Modelling of Ukraine's Budget System Indicators: Principles and Instruments.Kyiv, Kyiv-Mohyla Academy. MinFin - Ministry of Finance of Ukraine. (2019). Exports and imports of Ukraine. Retrieved from Official Web Site of the Ministry of Finance of Ukraine https://index.minfin.com.ua/ua/economy/gdp/eximp/Mishchuk, H., Grishnova, O. (2015). Empirical study of the comfort of living and working environment-Ukraine and Europe: Comparative assessment. Journal of International Studies, 8(1), 67-80. https://doi.org/10.14254/2071-8330.2015/8-1/6Nikolaiev, V. (2006). Forecasting of tax revenues in the transition economy: problems of methodology and organization. Kyiv: MP Lesia.Rudzkis, R., Maciulaityte, E. (2007). Econometrical Modelling of Profit Tax Revenue. Nonlinear Analysis: Modelling and Control, 12(1), 95-112. https://doi.org/10.15388/NA.2007.12.1.14724Sabaj, E., Kahveci, M. (2018). Forecasting tax revenues in an emerging economy: The case of Albania (No. 84404). University Library of Munich, Germany.Shahnazarian, H., Solberger, M., Spånberg, E. (2017). Forecasting and Analysing Corporate Tax Revenues in Sweden Using Bayesian VAR Models. Finnish Economic Papers, 28(1), 50-74. Retrieved from https://www.taloustieteellinenyhdistys.fi/wp-content/uploads/2017/10/ FEP_1_17_4_Spanberg.pdfSkrypnyk, A.V., Tereshchenko L.A. (2001). Dynamics of tax revenues and their forecast using the ARIMA model. Modelling and Information Systems in Economics, 66, 7-12.Soto-Ferrari, M., Chams-Anturi, O., Escorcia-Caballero, J. P., Hussain, N., & Khan, M. (2019, September). Evaluation of bottom-up and top-down strategies for aggregated forecasts: state space models and arima applications. In International Conference on Computational Logistics (pp. 413-427). 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Synthesis and anti-inflammatory activity of S-oxides of pyridinyloxy substituted imidazo[2,1-b][1,3]thiazines

Here derivatives of imidazo[2,1-b][1,3]thiazines are attractive objects for organic and medicinal chemists. In the present work chemoselective conditions for oxidation of the sulfur atom in the 6-(2-pyridinyloxy)substituted (benzo)imidazo[2,1-b][1,3]thiazines to the corresponding sulfoxides were proposed and their synthesis was performed. Synthesized sulfoxides exist in the diastereomeric mixture and individual diastereomers 2a-e and 3a-e were obtained using a chromatographic technique. The structure of compounds 2a-e and 3a-e were characterized using 1H, 13C NMR, LC-MS spectra, and X-ray analysis for derivative 2b. The anti-inflammatory activity screening in vivo was performed using the carrageenan model of inflammatory paw edema in white rats for all the diastereomeric mixtures and individual diastereomers. Diastereomer 2c possessed an anti-inflammatory effect with an inflammation inhibition index of 46.1% which was equal to the activity of the reference drug diclofenac sodium

THE STUDY OF STRESS-STRAIN STATE ELEMENTS OF THE TRUCK SEMI-TRAILER BODY BOTTOM

Research on the influence of geometric parameters of body bottom elements on the stress-strain state (SSS) of the truck with the general application of computer simulation methods was conducted. The nature of the change in static stress and displacement depending on the change in the proportions of the cross-section of the channel at fixed geometric dimensions of the workpiece and the thickness of the workpiece and the bottom material of the body has been studied. Analytical, numerical and experimental methods were used in the study of the stress-strain state of the metal structure of car bodies. Its weight minimization is an important aspect of a truck body design. Because an excess weight leads to increased production costs, reduced payload and reduced fuel efficiency. According to the concept of weight reduction with the provision of a given strength, the body model with variable parameters of the bottom elements is modelled and analyzed. CAD - body models and analysis of the stress-strain state of the channels of the bottom of the bodies have been performed using the software package SolidWorks

Синтез, антиексудативна та антимікробна активність 6-арилідензаміщених імідазо[2,1-b]тіазолів

Aim. To expand the range of 6-arylidene-2-methyl-2,3-dihydroimidazo[2,1-b]thiazolones as potential objects for studying the antiexudative and antimicrobial activities. Results and discussion. It has been shown that the condensation of synthetically affordable 2-methyl-2,3-dihydroimidazo[2,1-b]thiazolone with aromatic aldehydes can be successfully used for obtaining the corresponding 6-ylidene-functionalized derivatives. The biological screening of the compounds synthesized revealed that they possessed a low or moderate anti-inflammatory activity and inhibited the inflammation process in the range from 3 to 44 %. During the study of the antimicrobial activity of the substances obtained it was determined that their minimum bacteriostatic and minimum fungistatic concentrations ranged from 31.25 to 250 μg/mL. Experimental part. The interaction of 2-methyl-2,3-dihydroimidazo[2,1-b]thiazolone with a series of benzaldehydes and salicylic aldehydes in refluxing acetic acid in the presence of anhydrous sodium acetate leads to new 6-arylidene-2-methyl-2,3-dihydroimidazo[2,1-b]thiazolones. The antiexudative activity screening was performed on the model of carrageenan-induced paw oedema of white outbred male rats. The antimicrobial activity of the compounds was studied using the microtechnique of two-fold serial dilutions in a liquid nutrient medium. Conclusions. It has been found that the Knoevenagel condensation of 2-methyl-2,3-dihydroimidazo[2,1-b]thiazolone with aromatic aldehydes is a convenient way for the structural modification of the position 6 of the heterocyclic system by the arylidene moiety. The arylidene derivatives obtained show a moderate antiexudative activity in the carrageenan-induced rat paw oedema assay, as well as the antimicrobial activity against some gram-positive and gram-negative bacteria and fungi.Мета. Розширити ряд 6-ариліден-2-метил-2,3-дигідроімідазо[2,1-b]тіазолонів як потенційних об’єктів для вивчення антиексудативної та антимікробної активностей. Результати та їх обговорення. Виявлено, що конденсація синтетично доступного 2-метил-2,3-дигідроімідазо[2,1-b]тіазолону з ароматичними альдегідами може бути вдало використана для одержання відповідних 6-іліденофункціоналізованих похідних. Біологічний скринінг синтезованих сполук виявив, що показник інгібування запального процесу лап щурів складає 3 – 44 %. Під час дослідження антимікробної активності отриманих речовин визначено, що їх мінімальна бактеріостатична та мінімальна фунгістатична концентрації коливаються в діапазоні 31,25 – 250 мкг/мл. Експериментальна частина. Взаємодією 2-метил-2,3-дигідроімідазо[2,1-b]тіазолону з низкою бензальдегідів та саліцилових альдегідів у киплячій оцтовій кислоті в присутності безводного натрій ацетату синтезовано нові 6-ариліден-2-метил-2,3-дигідроімідазо[2,1-b]тіазолони. Скринінг антиексудативної активності проводили на моделі індукованого карагеніном набряку лапи білих безпородних щурів-самців. Антимікробну дію вивчали з використанням мікрометоду дворазових серійних розведень у рідкому поживному середовищі. Висновки. Виявлено, що конденсація Кньовенагеля 2-метил-2,3-дигідроімідазо[2,1-b]тіазолону з ароматичними альдегідами є зручним варіантом структурної модифікації положення 6 цієї гетероциклічної системи ариліденовим фрагментом. Одержані ариліденпохідні виявляють помірну антиексудативну активність на моделі карагенін-індукованого набряку лапи щурів, а також антимікробну дію щодо деяких грам-позитивних та грам-негативних бактерій і грибів

Joint Observation of the Galactic Center with MAGIC and CTA-LST-1

MAGIC is a system of two Imaging Atmospheric Cherenkov Telescopes (IACTs), designed to detect very-high-energy gamma rays, and is operating in stereoscopic mode since 2009 at the Observatorio del Roque de Los Muchachos in La Palma, Spain. In 2018, the prototype IACT of the Large-Sized Telescope (LST-1) for the Cherenkov Telescope Array, a next-generation ground-based gamma-ray observatory, was inaugurated at the same site, at a distance of approximately 100 meters from the MAGIC telescopes. Using joint observations between MAGIC and LST-1, we developed a dedicated analysis pipeline and established the threefold telescope system via software, achieving the highest sensitivity in the northern hemisphere. Based on this enhanced performance, MAGIC and LST-1 have been jointly and regularly observing the Galactic Center, a region of paramount importance and complexity for IACTs. In particular, the gamma-ray emission from the dynamical center of the Milky Way is under debate. Although previous measurements suggested that a supermassive black hole Sagittarius A* plays a primary role, its radiation mechanism remains unclear, mainly due to limited angular resolution and sensitivity. The enhanced sensitivity in our novel approach is thus expected to provide new insights into the question. We here present the current status of the data analysis for the Galactic Center joint MAGIC and LST-1 observations

ТЕРМОДИНАМІЧНА ЕФЕКТИВНІСТЬ ТЕПЛОНАСОСНОЇ КОНВЕЄРНОЇ СУШАРКИ З УТИЛІЗАЦІЄЮ ТЕПЛОТИ ВИСУШЕНОГО ЗЕРНА

The mathematical model and results of thermodynamic analysis of heat pump recirculation conveyor dryer with heat recovery dried grain are presented in the article. The aim: analyze the effect of the heat recovery module dried grain on the energy efficiency of the heat pump grain dryers, the elaboration of mathematical model of calculating energy usage. Results of numerical calculations by the formulated mathematical model indicate the advantage of the heat pump dryer with h eat recovery unit. The first period of drying is modeled when a constant intensity remove moisture from the grain of wheat. Conclusions about the effectiveness of the use of heat recovery module dried grain. Also the quantitative characteristics of utilization of external energy to evaporate moisture.Наведено матема тичну модель та результати термодинамічного аналізу теплонасосної рециркуляційної конвеєрної сушарки з утилізацією теплоти висушеного зерна. Метою роботи являється аналіз якісного впливу модуля утилізації теплоти висушеного зерна на енергетичну ефективність теплонасосної сушарки зерна та розробка математичної моделі для розрахунку коефіцієнту використання енергії. Результати чисельного розрахунку по сформульованій математичній моделі вказують на енергетичну перевагу теплонасосної сушарки з модулем утилізації теплоти. Моделювання процесів проводиться для першого періоду сушіння з постійною інтенсивністю видалення вологи з зерна пшениці. Зроблені висновки щодо ефективності використання модуля утилізації теплоти висушеного зерна, а також отримані кількісні характеристики коефіцієнту використання зовнішньої енергії на випаровування вологи

Термодинамічна ефективність теплонасосної конвеєрної установки сушіння зерна з частковим байпасуванням теплового насоса

The mathematical model and the results of the thermodynamic analysis of the impact of heat pump bypassing in the heat pump recirculation conveyor drying plant are presented. The processes modeling is carried out for the first period of drying at a constant intensity of moisture removal.The results of numerical calculation allow to estimate the impact of the heat pump drying agent bypassing on the energy efficiency of drying heat pump plant at the different technological parameters of drying.Приведена математическая модель и результаты термодинамического анализа влияния байпасирования теплового насоса в теплонасосной рециркуляционной конвейерной сушильной установке. Моделирование процессов выполнено для первого периода процесса сушки с  постоянной интенсивностью удаления влаги из зерна. Результаты расчетов позволяют оценить влияние байпасирования сушильного агента мимо теплового насоса на энергетическую эффективность теплонасосной сушильной установки для разных технологических параметров процесса сушки.Наведено математичну модель та результати термодинамічного аналізу впливу байпасування теплового насоса у теплонасосній рециркуляційній конвеєрній сушильній установці. Моделювання процесів виконано для першого періоду процесу сушіння з постійною інтенсивністю видалення вологи з зерна. Результати розрахунків дозволяють оцінити вплив байпасування сушильного агента повз тепловий насос на енергетичну ефективність теплонасосної сушильної установки для різних технологічних параметрів процесу сушіння

Synthetic Approach to Diversified Imidazo[2,1-b][1,3]thiazines and Its Evaluation as Non-Steroidal Anti-Inflammatory Agents †

The present work is devoted to the synthesis of imidazo[2,1-b][1,3]thiazine derivatives as possible anti-inflammatory agents. The synthetic approach to (2-pyridinyloxy) substituted imidazo[2,1-b][1,3]thiazines based on the interaction of the polysubstituted 2-chloropyridines with 3-hydroxy-imidazo[2,1-b][1,3]thiazines was proposed. Selective nucleophilic substitution in position 2 of a pyridine ring was observed in the mentioned reaction. The synthesized (2-pyridinyloxy) substituted imidazo[2,1-b][1,3]thiazines drug-like properties were studied in silico using SwissADME and anti-inflammatory activity in the carrageenan test in vivo. Hit-compounds with satisfactory drug-like and pharmacological features were identified as promising objects for forthcoming structure optimization and in-depth studies

Modern Approaches to Synthetic Design of Chiral α-Tertiary Amines Based on Trifluoromethylcontaining Ketimines: A Review

International audienceEnantioselective construction methods of chiral derivatives of α-tertiary amines using acyclic and cyclic trifluoromethylketimines are considered. The importance of a trifluoromethyl group in the structure of ketimine substrates for effective asymmetric addition of C-nucleophilic reagents in the presence of metal complex catalysts or organocatalysts is emphasized. The practical application of these chiral products in medicinal chemistry is covered