Податковий менеджмент на макрорівні: вітчизняна та міжнародна практики впровадження

Аналізуються напрями регулювання на рівні держави процесів реформування податкового законодавства. Розглядається міжнародна практика оподаткування підприємницької діяльності та можливості її впровадження в умовах дії Податкового кодексу. (The directions of regulation at the state level reform process of tax legislation are analyzed. The international practice of business taxation and the possibility of its implementation in terms of the Tax Code are considered

Opposite, bidirectional shifts in excitation and inhibition in specific types of dorsal horn interneurons are associated with spasticity and pain post-SCI

Spasticity, a common complication after spinal cord injury (SCI), is frequently accompanied by chronic pain. The physiological origin of this pain (critical to its treatment) remains unknown, although spastic motor dysfunction has been related to the hyperexcitability of motoneurons and to changes in spinal sensory processing. Here we show that the pain mechanism involves changes in sensory circuits of the dorsal horn (DH) where nociceptive inputs integrate for pain processing. Spasticity is associated with the DH hyperexcitability resulting from an increase in excitation and disinhibition occurring in two respective types of sensory interneurons. In the tonic-firing inhibitory lamina II interneurons, glutamatergic drive was reduced while glycinergic inhibition was potentiated. In contrast, excitatory drive was boosted to the adapting-firing excitatory lamina II interneurons while GABAergic and glycinergic inhibition were reduced. Thus, increased activity of excitatory DH interneurons coupled with the reduced excitability of inhibitory DH interneurons post-SCI could provide a neurophysiological mechanism of central sensitization and chronic pain associated with spasticity

«Green» Human Resources Management: The Impact of Environmental Practices on the Organization’s Activities

In recent years, business has been increasingly interested in social responsibility, in particular in its environmental component. To implement environmental programs, organizations need employees who have «green» knowledge, share «green» values and have a worldview on protecting the environment, which requires the implementation of green practices in human resource management. The purpose of the study is to assess the impact of the practices of «green» human resource management on various aspects of the organization. The results of the study showed that the vast majority (95.1%) of respondents share the idea of the need to implement green practices in human resource management. The introduction of «green» human resource management practices has the greatest impact on the organization’s reputation and the employer’s brand. In this regard, when positioning the organization in the labor market and the market for goods (services), it is important to focus on environmental practices and sustainable corporate culture. The results of the study also justified the positive impact of the practices of «green» human resource management on the formation of environmentally responsible behavior of employees, the implementation of sustainable development goals, motivation and loyalty of employees, and labor results. The study justified the need for organizations to develop policies and strategies for «green» human resource management, the introduction of green practices at different stages of human resource management, the formation of a sustainable corporate culture. The results of the study can be used by organizations to substantiate the feasibility of introducing green practices in human resource management

Quantum affine Gelfand-Tsetlin bases and quantum toroidal algebra via K-theory of affine Laumon spaces

Laumon moduli spaces are certain smooth closures of the moduli spaces of maps from the projective line to the flag variety of GL_n. We construct the action of the quantum loop algebra U_v(Lsl_n) in the equivariant K-theory of Laumon spaces by certain natural correspondences. Also we construct the action of the quantum toroidal algebra U^{tor}_v(Lsl}_n) in the equivariant K-theory of the affine version of Laumon spaces. We write down explicit formulae for this action in the affine Gelfand-Tsetlin base, corresponding to the fixed point base in the localized equivariant K-theory.Comment: v2: multiple typos fixed, proofs of Theorems 4.13 and 4.19 expanded, 23 pages. v3: formulas of Theorems 4.9 and 4.13 corrected, resulting minor changes added. arXiv admin note: text overlap with arXiv:0812.4656, arXiv:math/0503456, arXiv:0806.0072 by other author

Spinal accessory to suprascapular nerve transfer in brachial plexus injury: outcomes of anterior vs. posterior approach to the suprascapular nerve at associated ipsilateral spinal accessory nerve injury

Objective: The spinal accessory nerve (Acc) is susceptible to trauma in at least 6% of cases of brachial plexus injury (BPI). The impaired Acc function disables its utilization for transfer to the suprascapular nerve (SS). The selection of approach to SS is highly dependant on the anatomy of BPI. The purpose of this study was to determine the incidence of the anterior-posterior approach of Acc to SS transfer in BPI and associated functional outcomes. Methods. Twenty nine patients with BP/Acc associated injury were included. Ten patients underwent the transfer of Acc to SS by the anterior approach (AA), 19 patients – by the posterior approach (PA). Nine nerve transfers through AA and one nerve transfer through PA required the interposition of an autologous nerve graft. The functioning of the supra-/infraspinatus muscle was evaluated at 9 and 15mos. on the basis of the MRC and the external rotation (ER) range. ER more than +400 beyond the sagittal plane was regarded as effective recovery of function. Results. Impaired function (M3 or lower on MRC) of the lower trapezius muscle was associated with preserved anatomy of the SS in the supraclavicular region in 9 out of 10 cases. Eighteen patients (62%) recovered to M3 and higher (shoulder stability), 11of these (38%) showed recovery to M4-M5. Five of all patients recovered to M4-M5 and were able to produce ER within the effective ROM (+400-600 of ER). After the AA to the SS, shoulder stability was restored in 60% of cases (M4-M5 in 30%). After the PA to the SS, shoulder stability was restored in 74% of cases (M4-M5 in 42%). Only non-complete BPI showed effective recovery of power and function in terms of less than 6 mos. after injury. PA to SS with no graft provided shoulder stability in 72% of cases, AA to the SS and the graft interposition ensured shoulder stability in 50% of cases. Conclusions. The incidence of AA to the SS was 35%, PA – 65%; preserved anatomy of the SS in supraclavicular region was associated with an increased risk of trapezius muscle dysfunction; the PA to SS and consecutive direct end-to-end transfer of Acc showed better results compared to other combinations of nerve transfers in providing shoulder stability

Hybrid Plasma-Catalytic Reforming of Ethanol into Synthesis Gas: Experiment and Modeling

Understanding of the plasma-assisted reforming of hydrocarbons requires a combined application of the experimental studies of reforming systems and the kinetics modeling of reforming processes. Experiments were conducted on a system with a wide-aperture rotating gliding discharge with atmospheric air used as a plasma gas. Reforming parameters essential for the kinetics modelling of the reforming process were obtained. The influence of water addition method on the product composition of plasma-catalytic ethanol reforming was investigated

Modeling of wound ballistics in biological tissues simulators

Modern weapons cause severe damage, accompanied by high rates of complications and mortality. The investigation of such kinds of weapons is in high demand considering the ongoing active phase of russia's war against Ukraine since February 2022. In order to understand the pathological processes that occur in and outside the gunshot wound, we conducted an experimental study using mathematical simulation. The results presented in the article will help to choose the appropriate surgical management and improve the results of treatment. The aim of this study was to investigate and evaluate the damaging effect of a 5.45 mm 7N6M bullet and a 5.45 mm V-max expansive bullet using numerical modeling of wound canals in ballistic plasticine. The Ansys Explicit Dynamics engineering complex was used to simulate the dynamics of the bullet’s motion. The basic equations, solved by the explicit dynamic analysis, express the conservation of mass, momentum, and energy in Lagrange coordinates. Together with the material model and the set of initial and boundary conditions, they determine the complete solution to the problem. Taking into account that the initial velocity of the bullet is 1185 m/s at a mass of 3.9 g, we obtain energy 2740 J. All this energy acts at the area of the wound canal with a depth of 150 mm. Injury with a conventional 7N6M bullet is characterized by the fact that it passes through the block and loses only part of the kinetic energy. The simulation results showed that the velocity of the bullet at the outlet is 220 m/s. Taking into account the initial velocity of the bullet 918 m/s with a mass of 3.4 g, we obtain the kinetic energy acting on the walls of the wound canal with a depth of 200 mm of about 830 J. Mathematic analyses showed that the expansive bullet has a soft core that deforms and transfers all the kinetic energy to the tissues immediately after penetration into the tissues. The loss of kinetic energy of the bullet (ΔE, J) is defined as the difference between the kinetic energy at the time of injury (Ec, J) and the residual energy of the bullet when leaving the material (Er, J). Numerical modeling of wound ballistics in biological tissue simulators allows us to determine with high accuracy the features of wound canal formation and tissue response to damage of bullets having different kinetic energy, which contributes to the choice of adequate surgical management during surgery for gunshot wounds