10 research outputs found

    Paraffin embedded cancer tissue 2D terahertz imaging and machine learning analysis

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    Absorption spectra of paraffin-embedded prostate and adenocarcinoma cancer tissues an

    Results of the geological-geomorphological processes research in the easy prize for 2008-2010

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    UA: Багаторічні дослідження динаміки геолого-геоморфологічних процесів Приазов’я (Західного, Північного та Східного) надали можливість підтвердити результати наукових робіт попередніх дослідників, проаналізувати геологічну будову, стратиграфію, тектоніку Східного Приазов’я, придбати нові дані про прояви та розвиток геолого-геоморфологічних процесів у регіоні. Польові роботи проводилися співробітниками кафедри фізичної географії і геології МДПУ ім. Б. Хмельницького у складі експедиції Приазовської комплексної геологічної партії (м. Волноваха) казенного підприємства «Південукргеологія». EN: The long-term studies of the dynamics of the geo- geomorphological processes of the Azov Sea (Western, Northern and Eastern) provided an opportunity to confirm the results of previous works by scientific researchers, to analyze geological structure, stratigraphy, tectonics of the Eastern Azov Sea, to acquire new data on the manifestations and development of geological and geomorphological processes in the region

    Creation of a magnetic driven gate for THz rays

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    In this paper, magnetic fluids based on iron oxide Fe3O4 and 5BDSR alloy were obtained. Magnetic particles were obtained by nanosecond pulsed laser ablation. The preparation of the magnetic fluid was carried out by mechanical and ultrasonic stirring in a solution of polymethylphenylsiloxane. It is shown that under the influence of an external magnetic field, the spectral properties of the magnetic fluid of the 5BDSR alloy correspond to characteristics that can be used to create a magnetic gate

    Tax control in Ukraine: fiscal efficiency and ways of improvement

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    Низька податкова культура населення та суб’єктів підприємництва, значна тінізація економіки, недоліки податкового адміністрування приводять до суттєвого зменшення податкових надходжень до бюджету, підвищують ймовірність податкових правопорушень та породжують соціальну напругу в суспільстві. Тому на сучасному етапі розвитку ринкової економіки зростає значимість податкового контролю як самостійної складової фінансового контролю та основного напряму податкового менеджменту. Від ефективності заходів податкового контролю сильно залежить виконання запланованих податкових надходжень до бюджетів усіх рівнів. Це зумовлює необхідність вдосконалення контрольної діяльності органів Державної фіскальної служби України, підвищення ефективності здійснення податкових перевірок, заохочення платників податків до активної участі в оподаткуванні. Такі напрями діяльності податкових органів у сфері здійснення податкового контролю сприятимуть зростанню його фіскальної ефективності.Sustainable development of any country depends on the level of its revenue base. In the formation of the state revenues of Ukraine, the main part is made up of budget revenues, where tax revenues are the largest shares. Taking into account the difficult economic and political situation that has developed in Ukraine, the problem of filling the budgets of all levels becomes one of the most important. That is why, it is particular important to improve the system of tax management, and tax control is the main focus of this system. The high efficiency of tax control is one of the key conditions for maintaining the high efficiency of the entire tax management system. The necessity of analyzing the efficiency and determining the ways of improving the tax control system is the relevance of this topic. The analysis of the dynamics of planned and unplanned tax audits of business entities and the absolute amounts of revenues from their results is done. The analysis of the ratio of the amount of revenues from the results of documentary checks and the total number of tax inspections, which is determined as the absolute value the amount of revenues per check it is important way in assessing the effectiveness of tax control. A quantitative analysis of such correlation which is based on the practical data of the DFS of Ukraine has been carried out. According to the results of the analysis of the main indicators of the implementation of tax control and the assessment of the quantitative indicators of the effectiveness of tax control for the period 2013-2017, conclusions have been made about positive changes in the system of tax control and increase of its efficiency over the analyzed period. But there are also negative phenomena which are connected with the critical state of the Ukrainian economy and the difficult financial status of taxpayers, and with the imperfection of the work of the tax authorities, the instability and contradiction of the tax legislation, negative attitude of taxpayers to actions of tax authorities. In order to increase the efficiency of tax control, it is necessary to improve the forms and methods of activity of tax authorities in the field of tax control from the point of view that budget formation is not the main purpose of the activity of the bodies of the State fiscal service where relations between taxpayers and tax authorities should have a more partnership character.Низкая налоговая культура населения и субъектов предпринимательства, значительная тенизация экономики, недостатки налогового администрирования приводят к существенному уменьшению налоговых поступлений в бюджет, повышают вероятность налоговых правонарушений и порождают социальное напряжение в обществе. Поэтому на современном этапе развития рыночной экономики возрастает значимость налогового контроля как самостоятельной составляющей финансового контроля и основного направления налогового менеджмента. От эффективности мероприятий налогового контроля сильно зависит выполнение запланированных налоговых поступлений в бюджеты всех уровней. Это обуславливает необходимость совершенствования контрольной деятельности органов Государственной фискальной службы Украины, повышения эффективности осуществления налоговых проверок, приобщения налогоплательщиков к активному участию в налогообложении. Такие направления деятельности налоговых органов в сфере осуществления налогового контроля будут способствовать возрастанию его фискальной эффективности

    Ways of modernization of informational training for university students

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    The article substantiates the need for informatization of education in general, and higher professional education in particular, requiring the modernization of forms, methods and content of information training of students in the light of the implementation of the program “Digital Economy of the Russian Federation”. The article presents the ways of improving the informational training of university students. The research methods are as follows: analysis of literature, documents, and electronic resources; observation, questioning of participants in the educational process, methods of mathematical statistics. The analysis shows that the project-based method of training, monitoring and control of the content of electronic resources, the integrated use of distant learning systems, online software for collaborative work, the implementation of artificial intelligence technology in education will allow to form the media literacy of future specialists that meets the modern requirements of the economy and society. The study was conducted on the basis of S.A. Yesenin Ryazan State University in various areas and profiles of education. One of the types of project activities based on modern digital technologies is a hackathon. The goal of such a project is to develop and create a media product in a given professional field. This can be a website, an application, or an interactive software. A team of students is working on a socially significant task. Preparing students for the project-based work by using modern digital technologies has shown its effectiveness for being included in the “Startup as a Degree” Program. The final qualification work prepared in this format may represent a project that is in demand in the field of professional activity. The experimental work of the study was carried out by dividing students into a control group and an experimental group. The range, difference, and significance of changes in the level of informational training in the control and experimental groups were evaluated by the Fischer – Yates criterion. The analysis of individual and collective projects developed by the students, the qualitative analysis of the students’ answers from the both groups to the questions of questionnaires and tests showed that the students of the experimental group revealed a higher level of readiness for professional activity, self-study, self-education, which indicates the effectiveness of the proposed approach

    Analysis of the spectral characteristics of promising liquid carriers in the terahertz spectral range

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    Results of analysis of the spectral characteristics of promising liquid carriers with different viscosities and natures at room temperature in the terahertz spectral range are given. The spectral absorption characteristics of the examined liquid layers with thickness of 3, 6, and 9 mm in the range from 0.3 to 2 THz are presented. It is shown that synthetic Toyota motor oil 5w40 is promising as a liquid carrier for synthesis and application of a magnetic liquid for the THz range regardless of the thickness of the layer of the examined sample

    The prevalence of abnormal glucose regulation in patients with coronary artery disease across Europe: The Euro Heart Survey on diabetes and the heart

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    Aim The objective behind the Euro Heart Survey on diabetes and the heart was to study the prevalence of abnormal glucose regulation in adult patients with coronary artery disease (CAD). Methods and results The survey engaged 110 centres in 25 countries recruiting 4196 patients referred to a cardiologist due to CAD out of whom 2107 were admitted on an acute basis and 2854 had an elective consultation. Patient data were collected via a web-based case record form. An oral glucose tolerance test (OGTT) was used for the characterisation of the glucose metabolism. Thirty-one per cent of the patients had diabetes. An OGTT was performed on the 1920 patients without known diabetes, of whom 923 had acute and 997 had a stable manifestation of CAD, respectively. In patients with acute CAD, 36% had impaired glucose regulation and 22% newly detected diabetes. In the stable group these proportions were 37% and 14%. Conclusion This survey demonstrates that normal glucose regulation is less common than abnormal glucose regulation in patients with CAD. OGTT easily discloses the glucometabolic state and should be a routine procedure. The knowledge of glucometabolic state among these patients should influence their future management because it has great potential to improve the outcome

    An overview of carbon nanotubes role in heavy metals removal from wastewater

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