Управление для устойчивого развития: социально-философский ракурс

У статті актуалізується роль управління в процесі впровадження концепції сталого розвитку в усіх галузях життєдіяльності суспільства. Доводиться, що суспільні кризи, тобто диспропорції (дисбаланси, дисгармонії) системи сталого розвитку, – це проблеми виключно управління. Обґрунтовується необхідність звернення до філософського інструментарію для вирішення проблем, пов’язаних із управлінням в умовах сталого розвитку. Це визначається, зокрема, універсальним характером філософії та спрямуванням на розвиток повноцінної особистості і розвиток суспільних відносин, на основі відтворення її основних законів та принципів діалектики. На прикладі сучасних геополітичних та економічних криз обґрунтовується необхідність розробки та впровадження цілеспрямованої, продуманої управлінської політики, відсутність якої на даний час призводить до формування «суб’єкт-об’єктних» відносин, де суб’єктом можуть виступати «загарбники» наднаціонального рівня. Розглядаючи управління як процес реалізації владних відносин, автори зупиняються на особливостях примусу, спонукання та переконання як найбільш розповсюджених у світі методах, на яких базується управління. Їх дослідження дозволяє зробити висновок, що оптимальним методом управління, який може бути використаним для впровадження концепції сталого розвитку, є переконання. Обґрунтовується роль освіти як одного із чинників становлення «суб’єкт-суб’єктних» відносин, а також як концентрованої форми духовності, соціалізації і джерела формування суб’єктності як основи ефективного управління.The article is updated management role in the process of introducing the concept of sustainable development in all sectors of society. It is shown that the social crisis that imbalances (imbalance, disharmony) of sustainable development – a problem only – management. The necessity of an appeal to the philosophical tools for solving problems related to the management in terms of sustainable development. This is determined, in particular, its universal character and direction in the development of a complete personality and social development, based on the play of basic laws and principles of dialectics. For example, the current geopolitical and economic crises, the necessity of developing and implementing focused, deliberate management policy, the lack of which currently leads to a "subject - object " relationship where the subject can speak" invaders" supranational level. Considering management as the process of implementation of power relations, the authors stop on the features of coercion, inducement and persuasion as the world's most common methods underlying the administration. Their research suggests that the best method of control that can be used to introduce the concept of sustainable development is the belief. The role of education as a factor in the formation of "subject - subject" relationship, as well as a concentrated form of spirituality, socialization and sources of the formation of subjectivity as the basis for effective management.В статье актуализируется роль управления в процессе внедрения концепции устойчивого развития во всех сферах жизнедеятельности общества. Доказывается, что общественные кризисы, то есть диспропорции (дисбалансы, дисгармонии) системы устойчивого развития, – это проблемы исключительно управления. Обосновывается необходимость обращения к философскому инструментарию для решения проблем, связанных с управлением в условиях устойчивого развития. Это определяется, в частности, универсальным характером философии и направлением на развитие полноценной личности и развитие общественных отношений на основе воссоздания ее основных законов и принципов диалектики. На примере современных геополитических и экономических кризисов обосновывается необходимость разработки и внедрения целенаправленной, продуманной управленческой политики, отсутствие которой в настоящее время приводит к формированию «субъект - объектных» отношений, где субъектом могут выступать «захватчики» наднационального уровня. Рассматривая управление как процесс реализации властных отношений, авторы останавливаются на особенностях принуждения, побуждения и убеждения как наиболее распространенных в мире методах, на которых базируется управление. Исследование позволяет сделать вывод, что оптимальным методом управления, который может быть использован для внедрения концепции устойчивого развития, является убеждение. Обосновывается роль образования как одного из факторов становления «субъект - субъектных» отношений, а также как концентрированной формы духовности, социализации и источники формирования субъектности как основы эффективного управления

A systematic metallicity study of DustPedia galaxies reveals evolution in the dust-to-metal ratios

Observations of evolution in the dust-to-metal ratio allow us to constrain the dominant dust processing mechanisms. In this work, we present a study of the dust-to-metal and dust-to-gas ratios in a sub-sample of 500 DustPedia galaxies. Using literature and MUSE emission line fluxes, we derived gas-phase metallicities (oxygen abundances) for over 10 000 individual regions and determine characteristic metallicities for each galaxy. We study how the relative dust, gas, and metal contents of galaxies evolve by using metallicity and gas fraction as proxies for evolutionary state. The global oxygen abundance and nitrogen-to-oxygen ratio are found to increase monotonically as galaxies evolve. Additionally, unevolved galaxies (gas fraction >60%, metallicity 12 + log(O/H) 80%) than the typical dust-to-metal ratio (Md/MZ 0.214) for more evolved sources. However, for high gas fractions, the scatter is larger due to larger observational uncertainties as well as a potential dependence of the dust grain growth timescale and supernova dust yield on local conditions and star formation histories. We find chemical evolution models with a strong contribution from dust grain growth describe these observations reasonably well. The dust-to-metal ratio is also found to be lower for low stellar masses and high specific star formation rates (with the exception of some sources undergoing a starburst). Finally, the metallicity gradient correlates weakly with the HI-to-stellar mass ratio, the effective radius and the dust-to-stellar mass ratio, but not with stellar mass

Molecular and phenotypic characterization of transgenic wheat and sorghum events expressing the barley alanine aminotransferase

Main conclusion — The expression of a barley alanine aminotransferase gene impacts agronomic outcomes in a C3 crop, wheat. The use of nitrogen-based fertilizers has become one of the major agronomic inputs in crop production systems. Strategies to enhance nitrogen assimilation and flux in planta are being pursued through the introduction of novel genetic alleles. Here an Agrobacterium-mediated approach was employed to introduce the alanine aminotransferase from barley (Hordeum vulgare), HvAlaAT, into wheat (Triticum aestivum) and sorghum (Sorghum bicolor), regulated by either constitutive or root preferred promoter elements. Plants harboring the transgenic HvAlaAT alleles displayed increased alanine aminotransferase (alt) activity. The enhanced alt activity impacted height, tillering and significantly boosted vegetative biomass relative to controls in wheat evaluated under hydroponic conditions, where the phenotypic outcome across these parameters varied relative to time of year study was conducted. Constitutive expression of HvAlaAT translated to elevation in wheat grain yield under field conditions. In sorghum, expression of HvAlaAT enhanced enzymatic activity, but no changes in phenotypic outcomes were observed. Taken together these results suggest that positive agronomic outcomes can be achieved through enhanced alt activity in a C3 crop, wheat. However, the variability observed across experiments under greenhouse conditions implies the phenotypic outcomes imparted by the HvAlaAT allele in wheat may be impacted by environment

Current paths of tax for business entities: financial, economic and legal aspects

У науковій статті досліджуються шляхи оптимізації оподаткування суб’єктів підприємницької діяльності в Україні для підвищення ефективності функціонування вітчизняної системи оподаткування й аналізуються економічні та правові аспекти становлення принципово нової моделі взаємовідносин між суб’єктами господарювання та фіскальними органами в рамках гармонізації податкових відносин відповідно європейським вимогам. Авторами досліджуються економічні та правові аспекти новітніх тенденцій оптимізації оподаткування прибутку від підприємницької діяльності юридичних осіб, доданої вартості товарів, робіт та послуг, операцій із підакцизними товарами, а також оподаткування інших видів доходів, майна та майнових прав суб’єктів бізнесу. Розкрито актуальні питання удосконалення законодавчих положень щодо оподаткування суб’єктів підприємницької діяльності та фінансових механізмів визначення та справляння окремих видів податків та зборів, зокрема податку на прибуток та єдиного податку. На думку авторів, для оптимізації системи оподаткування кожний суб’єкт господарювання повинен розробляти свою податкову політику, яка визначатиме не лише його сучасний фінансовий стан і напрям господарської діяльності, а й оптимальні шляхи виконання податкових зобов’язань та прораховувати майбутні прибутки та видатки на справляння податків і зборів із доходів від підприємницької діяльності. Авторами наукової статті висунуто відповідні пропозиції щодо оптимізації оподаткування суб’єктів підприємницької діяльності та удосконалення фінансових механізмів визначення та справляння окремих видів податків та зборів суб’єктами бізнесу.In the scientific article to research the ways of optimizing the taxation of business entities in Ukraine to increase the efficiency of functioning of the domestic taxation system and analyzes the economic and legal aspects of the formation of a fundamentally new model of relations between business entities and fiscal authorities within the framework of the harmonization of tax relations in accordance with European requirements. The authors examine the economic and legal aspects of the latest trends in the optimization of the taxation of profit from the entrepreneurial activity of legal entities, the added value of goods, works and services, operations with excise goods, as well as the taxation of other types of income, property and property rights of business subjects.Urgent issues of improving legislative provisions on taxation of business entities and financial mechanisms for determining and settling certain types of taxes and fees, in particular income tax and single tax, are revealed.According to the authors, in order to optimize the taxation system, each business entity should develop its tax policy, which will determine not only its current financial condition and direction of economic activity, but also the optimal ways of fulfilling tax obligations and calculate future profits and expenses for tax collectionand fees from income from business activities. The authors of the scientific article put forward relevant proposals regarding the optimization of taxation of business entities and the improvement of financial mechanisms for determining and paying certain types of taxes and fees by business entities

Rab11A-controlled assembly of the inner membrane complex is required for completion of apicomplexan cytokinesis.

The final step during cell division is the separation of daughter cells, a process that requires the coordinated delivery and assembly of new membrane to the cleavage furrow. While most eukaryotic cells replicate by binary fission, replication of apicomplexan parasites involves the assembly of daughters (merozoites/tachyzoites) within the mother cell, using the so-called Inner Membrane Complex (IMC) as a scaffold. After de novo synthesis of the IMC and biogenesis or segregation of new organelles, daughters bud out of the mother cell to invade new host cells. Here, we demonstrate that the final step in parasite cell division involves delivery of new plasma membrane to the daughter cells, in a process requiring functional Rab11A. Importantly, Rab11A can be found in association with Myosin-Tail-Interacting-Protein (MTIP), also known as Myosin Light Chain 1 (MLC1), a member of a 4-protein motor complex called the glideosome that is known to be crucial for parasite invasion of host cells. Ablation of Rab11A function results in daughter parasites having an incompletely formed IMC that leads to a block at a late stage of cell division. A similar defect is observed upon inducible expression of a myosin A tail-only mutant. We propose a model where Rab11A-mediated vesicular traffic driven by an MTIP-Myosin motor is necessary for IMC maturation and to deliver new plasma membrane to daughter cells in order to complete cell division

Impact of concomitant aortic valve replacement in patients with mild-to-moderate aortic valve regurgitation undergoing left ventricular assist device implantation: EUROMACS analysis

Introduction: Left ventricular assist device (LVAD) therapy may lead to an aortic regurgitation, limiting left ventricular unloading and causing adverse events. Whether concomitant aortic valve replacement may improve outcomes in patients with preoperative mild-to-moderate aortic regurgitation remains unclear. Methods: A retrospective propensity score-matched analysis of adult patients with preoperative mild-to-moderate aortic regurgitation undergoing durable LVAD implantation between 01/01/2011 and 30/11/2021 was performed. Patients undergoing concomitant valve surgery other than biological aortic valve replacement were excluded, resulting in 77 with concomitant biological aortic valve replacement and 385 without. Results: Following 1:1 propensity score matching, two groups of 55 patients with and without biological aortic valve replacement were obtained, (mean age 59 ± 11 years, 92% male, 59.1% HeartWare). Aortic regurgitation was mild in 72.7% and 76.4% and moderate in 27.3% and 23.6% in non-replacement and replacement cohorts respectively. The 30-day survival was 89.1% vs. 85.5% (p = 0.59), 1-year survival 69.1% vs. 56.4% (p = 0.19), and 2-year survival 61.8% vs. 47.3% (p = 0.10) in the non-replacement and replacement groups, respectively. After a mean follow-up of 1.2 years, non-replacement patients had a higher incidence of pump thrombosis (11 [20%] vs. 3 [5.5%], p = 0.022) and fewer major bleedings (2 [3.6%] vs. 11 [20%], p = 0.008). Conclusion: Compared with those treated conservatively, patients with mild-to-moderate aortic regurgitation undergoing concomitant aortic valve replacement during LVAD implantation have a similar survival up to 2 years on support. Patients with concomitant valve replacement had a higher risk of bleeding complications but fewer pump thromboses

Rest-Frame Near-Infrared Radial Light Profiles up to z=3 from JWST/NIRCam: Wavelength Dependence of the S\'ersic Index

We examine the wavelength dependence of radial light profiles based on S\'ersic index $n$ measurements of 1067 galaxies with M$_*\geq$ 10$^{9.5}$M$_\odot$ and in the redshift range $0.5 < z < 3$. The sample and rest-frame optical light profiles are drawn from CANDELS$+$3D-HST; rest-frame near-infrared light profiles are inferred from CEERS JWST/NIRCam imaging. $n$ shows only weak dependence on wavelength, regardless of redshift, galaxy mass and type: on average, star-forming galaxies have $n = 1-1.5$ and quiescent galaxies have $n = 3-4$ in the rest-frame optical and near-infrared. The strong correlation at all wavelengths between $n$ and star-formation activity implies a physical connection between the radial stellar mass profile and star-formation activity. The main caveat is that the current sample is too small to discern trends for the most massive galaxies (M$_* > 10^{11}M_\odot$).Comment: 15 pages, 7 figures, Submitted to ApJ. Comments welcom

Star-forming early-type galaxies and quiescent late-type galaxies in the local Universe

Aims: The general consensus is that late-type galaxies undergo intense star-formation, activity while early-type galaxies are mostly inactive. We question this general rule and investigate the existence of star-forming early-type and quiescent late-type galaxies in the local Universe. By computing the physical properties of these galaxies and by using information on their structural properties as well as the density of their local environment, we seek to understand the differences from their `typical' counterparts. Methods: We made use of the multi-wavelength photometric data (from the ultraviolet to the sub-millimetre), for 2209 morphologically classified galaxies in the Galaxy And Mass Assembly survey. Furthermore, we separated the galaxies into subsets of star-forming and quiescent based on their dominant ionising process, making use of established criteria based on the WHα width and the [NII/Hα] ratio. Taking advantage of the spectral energy distribution fitting code CIGALE, we derived galaxy properties, such as the stellar mass, dust mass, and star-formation rate, and we also estimated the unattenuated and the dust-absorbed stellar emission, for both the young (≤200 Myr) and old (> 200 Myr) stellar populations. Results: We find that about 47% of E/S0 galaxies in our sample show ongoing star-formation activity and 8% of late-type galaxies are quiescent. The star-forming elliptical galaxies, together with the little blue spheroids, constitute a population that follows the star-forming main sequence of spiral galaxies very well. The fraction of the luminosity originating from young stars in the star-forming early-type galaxies is quite substantial (∼25%) and similar to that of the star-forming late-type galaxies. The stellar luminosity absorbed by the dust (and used to heat the dust grains) is highest in star-forming E/S0 galaxies (an average of 35%) followed by star-forming Sa-Scd galaxies (27%) with this fraction becoming significantly smaller for their quiescent analogues (6% and 16%, for E/S0 and Sa-Scd, respectively). Star-forming and quiescent E/S0 galaxies donate quite different fractions of their young stellar luminosities to heat up the dust grains (74% and 36%, respectively), while these fractions are very similar for star-forming and quiescent Sa-Scd galaxies (59% and 60%, respectively). Investigating possible differences between star-forming and quiescent galaxies, we find that the intrinsic (unattenuated) shape of the SED of the star-forming galaxies is, on average, very similar for all morphological types. Concerning their structural parameters, quiescent galaxies tend to show larger values of the r-band Sérsic index and larger effective radii (compared to star-forming galaxies). Finally, we find that star-forming galaxies preferably reside in lower density environments compared to the quiescent ones, which exhibit a higher percentage of sources being members of groups

High-resolution, 3D radiative transfer modelling : IV. AGN-powered dust heating in NGC 1068

The star formation rate and the mass of interstellar medium (ISM) have a high predictive power for the future evolution of a galaxy. Nevertheless, deriving such properties is not straightforward. Dust emission, an important diagnostic of star formation and ISM mass throughout the Universe, can be powered by sources unrelated to ongoing star formation. In the framework of the DustPedia project we set out to disentangle the radiation of the ongoing star formation from that of the older stellar populations. This is done through detailed 3D radiative transfer simulations of face-on spiral galaxies. We take special care in modelling the morphological features present for each source of radiation. In this particular study, we focus on NGC 1068, which in addition contains an active galactic nucleus (AGN). The effect of diffuse dust heating by an AGN (beyond the torus) has so far only been investigated for quasars. This additional dust heating source further contaminates the broadband fluxes that are used by classic galaxy modelling tools to derive physical properties. We aim to fit a realistic model to the observations of NGC 1068 and quantify the contribution of the several dust-heating sources. Our model is able to reproduce the global spectral energy distribution of the galaxy. It matches the resolved optical and infrared images fairly well, but deviates in the UV and the submillimetre (submm). This is partly due to beam smearing effects, but also because the input dust distribution is not sufficiently peaked in the centre. We find that AGN contamination of the broadband fluxes has a strong dependency on wavelength. It peaks in the mid-infrared, drops in the far-infrared, and then rises again at submm wavelengths. We quantify the contribution of the dust-heating sources in each 3D dust cell and find a median value of 83% for the star formation component. The AGN contribution is measurable at the percentage level in the disc, but quickly increases in the inner few hundred parsecs, peaking above 90%. This is the first time the phenomenon of an AGN heating the diffuse dust beyond its torus is quantified in a nearby star-forming galaxy. NGC 1068 only contains a weak AGN, meaning this effect could be stronger in galaxies with a more luminous AGN. This could significantly impact the derived star formation rates and ISM masses for such systems