Development Of Ecologically Safe Technology Of Waste Mycelia Recycling

Chitosan is a cationic polymer derived by deacetylation of chitin obtained from crustaceans. Biodegradable and mucoadhesion properties of chitosan have recently led to increasing the interest. Chitosan can be used as raw material for the manufacture of films, membranes and fibers, in such branches as medicine, agriculture, veterinary medicine, biotechnology, cosmetics and pulp, and paper industry. Previously it was investigated that in Aspergillus Niger cell wall constituents, chitin comprises of 42 % and also researchers confirmed that the chitosan content of fungi depends on fungal strains, mycelial age, cultivation medium and conditions [1]. In the paper the results of the study of physical and chemical properties of obtained samples of chitosan are shown. The influence of initial parameters of the process on the quality of chitosan is investigated. Use of the biomass to produce chitosan on the basis of the developed methodology is shown. It is found that the resulting chitosan is characterized by low values of ash content, moisture content and the value is within 75–82 %. A further development of the scientific basis for the creation of an efficient, competitive and environmentally safe technologies for utilization mycelial biomass of the fungus Aspergillus Niger with the production of a valuable product is chitosan, which is in contrast to the known allows to reduce production costs by 10–80 % (by using not concentrated solutions of chemicals and low temperature process. This leads to reducing the cost of reagents and electricity. The calculation was performed on indicators such as net present value, internal rate of return and payback period.) The use of the developed technological schemes in practice allows utilization of mycelial waste with the aim of obtaining from them valuable product of chitosan, and to ensure the improvement of ecological situation in the region

The National and Foreign Features of the Accounting and Taxation of the Renewal and Repair of Non-Current Assets

The purpose of the article is to systematize and substantiate the national and foreign peculiarities of accounting and taxation of the renewal and repair of non-current assets. It is proved that by investing in the renewal of non-current assets, the efficiency of economic activity of an enterprise is achieved, and compared to the acquisition or creation of new items of non-current assets, renewal and repairs require significantly less cost and are capable of increasing the productivity of economic activity of enterprises in a relatively short time and at relatively low cost. The authors propose to interpret renewal as a set of measures aimed at maintaining the items of non-current assets in working condition with elements of improvement of the initially expected economic benefits, as well as at increasing future economic benefits initially expected from the use of such assets. Such an interpretation of renewal will allow to include repairs and maintenance with elements of modification or modernization of individual parts of the item, which meets the needs of modern production and increases the objectivity of assessing the value of non-current assets that have undergone appropriate improvement. The authors substantiate both the national and foreign peculiarities of accounting and taxation of the renewal and repairs of non-current assets. The main problems of accounting and taxation of the renewal and ongoing repairs of non-current assets are identified, among which the main ones are as follows: arbitrary interpretation of the term «renewal» and diverse and inconsistent classification of types of renewal of the non-current assets in accounting and taxation practice in the absence of a clear disclosure of this concept in the national or international regulations; outdated primary documents; lack of specially designated accounts for accounting for the costs of repairing non-current assets and insufficient analytical orientation of subaccounts to the account 15 «Capital investments» to reflect the improvement of non-current assets – owing to the lack of a systematic classification of such costs; unregulatedness in legal acts of the process of determining cases when the implementation of a particular type of repair or renewal leads, or does not lead to an increase in future economic benefits originally expected from the use of the item, which complicates the procedure for accounting and defining the amount of possible changes in the valuation of non-current assets. A list of the main directions of development of digital socioeconomic relations in the context of global cooperation is proposed. To improve the system of accounting and taxation of the renewal and repair of non-current assets, it is proposed the following: reworking of regulatory legal acts in terms of disclosure of the concept of of «renewal» and providing a single reasonable classification of its types, which will contribute to an adequate presentation of information on the costs of the renewal of non-current assets and more fully meet the information needs of the analysis; definition of basic accounts and guidelines for accounting for these costs, especially taking into account the types of renewal, which will avoid possible erroneous accounting records and facilitate the formation of an analysis information base. The considered problems of accounting and taxation of the renewal and repair of non-current assets and proposed recommendations for their solution create the basis for continuing research in the direction of improving the methodology and organization of accounting and taxation of economic activity of enterprises in conditions of limited financial and material resources

Analyzing Public-Private Partnership in Ukraine and World-Wide

The article is aimed at carrying out an analysis of public-private partnership in Ukraine and other world countries, in particular in the countries of the European and Eurasian Unions. It is proved that public-private partnership has not yet acquired widespread distribution due to the insufficiently elaborated mechanism for its implementation. It is substantiated that the use of an improved mechanism of public-private partnership, being an efficient form of integration interaction of budgetary institutions and private sector on the basis of social responsibility and sustainable development of the national economy, allows to attract in the budget sphere private investments directed to improving the quality of goods and services, as well as ensuring the efficient economic activity. It is determined that no reference form of public-private partnership exists, because the variety of combinations of cooperation between the public and private sectors depends on the country, region, direction of activity, industry sectors, subjects and objects of cooperation, characteristics of projects and from many other factors. Based on the analysis of the practice of implementation and support of public-private partnership in the economically developed countries, it is substantiated that each country uses its own instruments to facilitate the development of social partnership through the coordinated activities of Governments, the State and local authorities, as well as private partners. An analysis of public-private partnership in Ukraine, countries of the European and Eurasian Unions is carried out

Some Aspects of the Formation of Cognitive Interest in Preschoolers By Means of Information and Communication Technologies

В статье рассматриваются аспекты формирования у дошкольников познавательного интереса средствами информационно-коммуникационных технологий. Рассматриваются примеры использования информационно-коммуникационных технологий.The article deals with the aspects of the formation of preschool children's cognitive interest by means of information and communication technologies. Examples of the use of information and communication technologies are considered

Developing the Information Systems for Accounting and Taxation in the Context of Globalization and Digitalization of Economic Relations

The article is aimed at substantiating the influence of computerized information systems for accounting and taxation on the formation of high-quality information in the context of globalization and digitalization of economic relations. It is proved that the formation of the information society involves the subordination of economic growth to the qualitative parameters of social and economic development, since further progress will be determined not so much by the production of goods as by the expanded use of information. It is determined that information is a factor of globalization in the information society, so national strategies for economic development of countries of the world should be built on the specifics and main trends of globalization processes, on the grounds of the conception of sustainable development. It is substantiated that the digital economy consists of three main parts, namely: infrastructure development and support, e-business, and e-commerce. It is noted that for the effective functioning and development of each component of the digital economy, a precise accounting and taxation system is needed, which will provide high-quality, reliable and complete information for making managerial decisions. A list of the main directions of development of digital socioeconomic relations in the conditions of global cooperation is proposed. It is determined that the computerized information system of enterprise management is a set of economic-mathematical methods and models, technical, software, technological instruments and solutions, as well as the availability of specialists for information processing and managerial decision-making. The most popular in Ukraine are the integrated corporate information systems «Parus», «Galaxy», «BAS», SAP R/3 (SAP AG), etc., and the correct choice of the type of information system by an enterprise requires a classification of such systems according to the criterion of complexity of the functions and tasks performed at enterprise. It is proved that the use of computerized information systems in accounting and taxation leads to simplification of administration, ensures the preparation of reliable, understandable and comparable financial and management reporting, aligning internal relations between the departments of accounting, economic, control services and increasing the analytical value of information about the financial and economic activities of the enterprise as a whole and its individual important links in particular. Concerning the system of accounting and taxation, it is proposed to allocate several sections of information about the economic activity of the enterprise, which include accounting, analytical, forecast and management information. Each of these information blocks is sensitive to the influence of a certain group of factors, needs to have a number of problems solved, and has reserves to improve the organizational and quality level. The general algorithm of the automated process of accounting and taxation of any business operations through modeling is constructed. The considered problems of computerization of information systems of accounting and taxation and the proposed recommendations for their solution create a basis for continuing research in the direction of improving the methodology and organization of accounting and taxation of economic activity of enterprises in the context of globalization and digitalization of the economy

EXPERIENCE OF USING THE “ANTI-PLAGIARISM. HIGHER SCHOOL INSTITUTION” SYSTEM IN THE COURSE OF CHEMISTRY FOR STUDENTS OF ENGINEERING ACADEMY RUDN

When checking the written work of students each teacher faced with the problem of determining the originality of the work. At the department of General Chemistry RUDN University the system “Anti-plagiarism. Higher School Institution” is used for this purpose. Using this system when checking the work for borrowings from online sources, saves the teacher the routine of searching for matching blocks. In addition, the using of this system is aimed at improving the implementation of a culture of scientific citation, without which no research project in chemistry can be done, is aimed at increasing the level of scientific educational process of the students

Educational Project Activities in the Process of Teaching of Bachelors

Статья раскрывает проблему исследования роли инновационной деятельности в развитии профессиональных и личностных качеств бакалавров университета. В работе раскрыты проектные методы обучения и условия развития рефлексивных умений обучающихся.The article reveals the problem of research on the role of project activities in the development of professional and personal qualities of bachelors University. The paper disclosed the project methods of teaching and conditions of development of reflective abilities of students

Influence of liposome forms of rhenium-platinum anti-tumor system on the proliferative activity of cancer cells

Уперше показано антипроліферативну активність реній-платинової системи на клітинах раку крові людини СЕМ-Т4. Найефективнішими виявилися експерименти, де використовувались обидва компоненти системи. Показано також перевагу ліпосомних форм порівняно з розчинами препаратів та переважний апоптотичний механізм загибелі клітин під дією системи.Впервые показана антипролиферативная активность рений-платиновой системы на клетках рака крови человека СЕМ-Т4. Наиболее эффективными оказались эксперименты, где использовались оба компонента системы. Показано также преимущество липосомных форм в сравнении с растворами препаратов и преимущественный апоптотический механизм гибели клеток под действием системы.First the antiproliferative activity of the antitumor system rhenium-platinum on the human blood cancer cells СЕМ-Т4 was shown. Experimental administration of both components of the system showed the most effectiveness. The advantages of liposomic forms in comparison with preparations solutions and dominating apoptotic mechanism of the cancer cells death under the treatment by the system were shown

Роль герпес-вирусной инфекции при болезни (синдроме) Шегрена

The etiology of Sjц gren's disease (syndrome) - SD, SS - is unknown; however, its frequent development in patients with hepatitis B or C or AIDS in infection with human lymphotropic virus type (HLTV-1) suggests the viral nature of the disease. A large body of data available in the literature shows the promise of studying the implication of viral infection in the development of SD and SS, at the early stages of the development in particular.Этиология болезни (синдрома) Шегрена (БШ,СШ) неизвестна, однако частое ее развитие у больных гепатитом В, С, СПИДом при инфицированности человеческим лимфотропным вирусом 1-го типа (HLTV 1) предполагает вирусную природу болезни. Многочисленные данные литературы свидетельствуют о перспективности изучения роли вирусной инфекции в развитии БШ и СШ, особенно на ранних стадиях заболевания