Construction And Research Of Full Balance Energy Of Variational Problem Motion Surface And Groundwater Flows

Based on the laws of conservation of mass and momentum the basic equations of motion with unknown quantities velocity and piezometric pressure are written. These equations are supplemented with boundary and initial conditions describing the motion of compatible flows. Based on the laws of motion continuum, received conditions contact on the common border interaction of surface and groundwater flows. Variational problems formulated compatible flow. Energy norms of basic components of variational problem are analyzed. Correctness of constructing variational problem arising from construction of the energy system of equations that allow to investigate properties of the problem solution, its uniqueness, stability, dependence on initial data and more. Energy equation of motion of surface and groundwater flows are derived and investigated. It is shown that the total energy compatible flow depends on sources that are located inside the domain or on its border

The economic effects of special purpose entities on corporate tax avoidance

This study provides the first large‐sample evidence on the economic tax effects of special purpose entities (SPEs). These increasingly common organizational structures facilitate corporate tax savings by enabling sponsor‐firms to increase tax‐advantaged activities and/or enhance their tax efficiency (i.e., relative tax savings of a given activity). Using path analysis, we find that SPEs facilitate greater tax avoidance, such that an economically large amount of cash tax savings from research and development (R&D), depreciable assets, net operating loss carryforwards, intangible assets, foreign operations, and tax havens occur in conjunction with SPE use. We estimate that SPEs help generate over $330 billion of incremental cash tax savings, or roughly 6% of total U.S. federal corporate income tax collections during the sample period. Interaction analyses reveal that SPEs enhance the tax efficiency of intangibles and R&D by 61.5% to 87.5%. Overall, these findings provide economic insight into complex organizational structures supporting corporate tax avoidance.Accepted manuscrip

Polymetric Analysis: Retrospective and Perspective

The concept of polymetric analysis is analyzed. The necessity of creation, basic peculiarities of development and some application of this science are discussed. Bonds of polymetric analysis and other sciences, including mathematics, computer science and theory of information, are shown. Problem of century in cybernetics by S. Beer and way of their resolution with help of polymetric analysis is analyzed too

Effective Computations and Foundations of Science

The problem of effective computation is discussed. Short historical analysis of this problem and basic ways of its development in culture and science, including computer science, are represented. Place the problem of the creation effective calculation in modern science is discussed. Necessity of creation “computation metascience” as system with variable hierarchy (open system) is observed. Polymetric analysis as example of this metascience is represented and discussed

Comparative analysis of the information security environment in Ukraine and Poland (survey of journalists and editors)

Information security of Ukraine and Poland with the beginning of the Russian Federation’s armed aggression against Ukraine is sensitive to various forms of information threats. Information attacks by the aggressor country accompany the challenges of the full-scale war that exploded within Eastern Europe. Active military actions on the territory of Ukraine, the migrant crisis on the border with Poland –all this tests both countries’ information environment for resilience. Journalists play an essential role in the process of information defense. In the study, we compare legal acts and governmental regulations of Ukraine and Poland in the field of information security in order to identify the current state of information security environment in both countries. In our work, we analyze the concept of “information security” in scientific studies of Ukrainian and Polish researchers, as well as in normative legal acts. Journalists and editors of leading Ukrainian and Polish media outlets were questioned about their attitudes toward existing information security doctrines and strategies. It was found that journalists of both countries (n = 46, α(ua)=0.75; α(pl)=0.78) find the tools of protection against information threats insufficient, consider the participation of journalists in the formation of information policy significant, and also consider as risky the possibility to adopt documents that would describe the social responsibility of journalists in conditions of information aggression

Research On Maximizing Critical And Reducing Initial Heat Flux Densities To Eliminate Any Film Boiling And Minimize Distortion During Quenching

In the paper the results of testing three types of FUCHS oils: Thermisol QH 120, Thermisol QH 10 and Thermisol QB 46 are discussed. The main attention is paid to critical heat flux densities evaluation because they create a basis for optimizing cooling intensity of any liquid quenchant. In the paper is underlined that any film boiling during quenching is undesirable since it is a reason for big distortion and non-uniform surface harness. It is shown that intensive quenching decreases distortion of steel parts during quenching. To eliminate film boiling during quenching in mineral oils, optimal temperature of oil should be chosen which maximize the first critical heat flux density and special additives should be used to decrease initial heat flux by creating surface micro-coating. Along with the evaluation of heat transfer coefficients, critical heat flux densities inherent to liquid quenchant must be measured first to optimize quenching processes. International DATABASE on cooling characteristics of liquid quenchants must include critical heat flux densities, initial heat flux densities, and heat transfer coefficients allowing optimizing and governing quenching processes

Capacity Assessment Of The System Of Gas Pipelines, Receiving And Transporting Gas Of Inland Production

Today, the majority of gas fields in Ukraine are in the final stages of development, which is characterized by a significant decrease in wellhead pressure, as well as an increased gas-water factor. As is well known, when lowering wellhead pressure arises the problem of ensuring the design capacity of the gas production system as a whole.The main function of the gas pipeline system of the gas producing company of Ukraine is collection of gas from deposits and transport natural gas to consumers.Taking into account the tasks of ensuring the energy independence of Ukraine, as well as the program to build up gas of its own production, the question of assessing the capacity of the gas pipeline system remains relevant, performing the function of collection and transportation.As part of the research, the current state of the gas collection and transportation system is analyzed. The workload of gas pipeline sections in the chain from the wellhead to the consumer is investigated. As a result, it is established that the initial sections of the gas production system are fully loaded. Areas that can be recharged are identified, as a result of which it will reduce the output pressure at the wellheads and stabilize hydrocarbon production.On the basis of the conducted research, it is revealed that one of the alternative methods of increasing the capacity of the gas production system at the initial sections is to increase the equivalent diameter and length of the system by building new gas pipelines. It is also found that the periodic cleaning of pipelines in existing parts of the system prevents the decrease in capacity.It has been established that reducing the backpressure of the system is possible only in conjunction with unloading the system by changing the flow directions, creating centralized gas collection points, as well as retrofitting existing booster compressor stations.The availability of data on the load on the gas transmission system will allow the gas producing company to plan the distribution of gas to areas with available free capacity, while ensuring an increase in the production of its own gas. As a result, when the gas is distributed to areas with partial load, it will prevent excessive pressure losses in the system, as well as provide optimal system operation conditions

Mechanics and Mathematical Modeling of Class III Treatment with Orthodontic Appliances with a Movable Ramp

Treatment of class III is a current problem in orthodontics that requires constant improvement of its methods, development of new or modifications of known methods and techniques. We have developed and studied the modification of removable functionally-directing orthodontic appliances for treatment of Class III, which consists of a plastic base, vestibular arc, retaining clasps, ramp, which is connected with the base by means of two torsion springs. Its usage ensures a prolonged contact of ramp with the teeth. We studied two types of club-shaped springs (torsion springs): one spring, which create an amortization effect during the action of the ramp, but do not change its inclination angle and second one – spring that seek to increase the angle of the ramp inclination due to the disclosure of its curl

Effect of the applied magnetic field on formation of complex polyaniline films

Formation of complex polyaniline (PANI) films with diamagnetic TCNQ and paramagnetic metal ion impurities cast under applied magnetic field was studied. It has been found that the applied magnetic field affects interaction of PANI chains with the impurities and induces formation of magnetically ordered regions in the complex film doped by paramagnetic metal ions in contrast to the reference film of the same composition but prepared under ambient conditions. The magnetically ordered regions have been observed directly by scanning magnetic force microscopy. It was found a correlation in distribution of the magnetically ordered regions and peculiarities of the surface relief of a film. Electronic absorption spectra and conductivity measurements showed that an applied stationary magnetic field can suppress the interaction of PANI chains and paramagnetic metal ions and lowers conductivity of the resulting complex film up to one order of magnitude as compared with the reference film. An alternating magnetic field was found to improve interaction of PANI and diamagnetic TCNQ molecules. The mechanisms of the magnetic field influence on the complex film formation are discussed.Comment: 15 pages, 10 figure

Analysis of the efficiency of epoxy composites

В роботі запропоновані варіанти практичного застосування розроблених епоксидних композиційних матеріалів з різним ступенем наповнення. Показано їх переваги у порівнянні з аналогами. The approaches for practical application of the developed variants of epoxy composites with different content. Shown their advantages in comparison with analogue