ДЕРЖАВНЕ РЕГУЛЮВАННЯ ПОДАТКОВОГО СТИМУЛЮВАННЯ ІННОВАЦІЙНОЇ ДІЯЛЬНОСТІ ПІДПРИЄМСТВ

There are modeling the implications of introducing tax incentives for innovative enterprises. The appropriateness of tax incentives for innovation at the expense of incremental tax credit on corporate profit tax has been confirmed. There was proved that state regulation of incremental tax credit causes positive changes both for enterprises and for the state. There was determined that an increase in the amount of taxpayers' tax liabilities does not affect the increase of tax burden. The results prove the high capacity of incremental tax credit to stimulate innovation. Moreover, the role of the private sector is to transform the available financial resources (ie, net profit) into an investment and innovation resource. And the role of the public sector is to invest in the development of innovations through indirect funding (that is, "directing" those who have not received as a result of preferential taxation of capital investments). At the same time such "direction" is carried out by providing tax incentives to innovative enterprises on the target conditionsОсуществлено моделирование последствий внедрения налоговой льготы для инновационных предприятий. Подтверждена целесообразность государственного регулирования налогового стимулирования инноваций за счет приростного налогового кредита по налогу на прибыль предприятий. Доказано, что внедрение приростного налогового кредита обусловливает положительные сдвиги как для предприятий, так и для государства. Определено, что увеличение суммы налоговых обязательств налогоплательщиков не влияет на усиление налоговой нагрузки.Здійснено моделювання наслідків впровадження податкової пільги для інноваційних підприємств. Підтверджено доцільність державного регулювання податкового стимулювання інновацій за рахунок прирістного податкового кредиту з податку на прибуток підприємств. Доведено, що впровадження прирістного податкового  кредиту обумовлює позитивні зрушення як для підприємств, так і для держави. Визначено, що збільшення суми податкових зобов’язань платників податків не впливає на посилення податкового навантаженн

Effect of electrolyte composition on porous anodic aluminium oxide formation

The effect of composite anodizing electrolyte with reduced content of organic acids on the formation rate, structure and properties of aluminium oxide film was studied. It is established that for the production of electronic devices structural parts of improved insulation properties it is preferable to use the solutions where less active citric acid predominates. It has been shown that kinetic retardation of specified anodic process of aluminium oxidation increases the density of barrier oxide while preserving the rate of main porous Al[2]O[3] layer growth

The scalar complex potential and the Aharonov-Bohm effect

The Aharonov-Bohm effect is traditionally attributed to the effect of the electromagnetic 4-potential $A$, even in regions where both the electric field $\mathbf{E}$ and the magnetic field $\mathbf{B}$ are zero. The AB effect reveals that multiple-valued functions play a crucial role in the description of an electromagnetic field. We argue that the quantity measured by AB experiments is a difference in values of a multiple-valued complex function, which we call a complex potential or {pre-potential. We show that any electromagnetic field can be described by this pre-potential, and give an explicit expression for the electromagnetic field tensor through this potential. The pre-potential is a modification of the two scalar potential functions.Comment: 10 pages 2 figure

ЦІЛЬОВІ ОРІЄНТИРИ НАПРЯМІВ ПІДВИЩЕННЯ ФІНАНСОВОГО ПОТЕНЦІАЛУ СЕКТОРІВ ППП ВІДПОВІДНО ДО ФІНАНСОВОЇ ПОЛІТИКИ ДЕРЖАВИ

The relationship between the financial potential of PPP sectors and financial policy has been identified, which testifies to the dependence of the overall development of public-private partnership on strategic decisions at the state level. An analysis of causal relationships with the use of the canonical correlation method has been carried out to determine the relationship between the financial potential of PPP sectors and the power of interaction with public finance policy. This allows not only to assess the prospects of the development of events in the event of a change in one of the indicators in a specific public-private partnership sector, but also in the presence of relevant mathematical and statistical models to obtain an estimate of the magnitude of secondary changes. In turn, government financial policy measures should be tailored to the current state of financial potential of public-private partnership. It is revealed that the financial potential of PPP sectors has a high degree of interaction with financial policy, which is confirmed by the adequacy of the system of canonical correlation equations. Ranking the indicators of the financial potential of the PPP and determining their factor load allowed formulating targets. Target indicators of public-private partnership financial potential are selected based on the sectors that are the basis for adjusting the state's financial policy in order to increase the financial potential of the public-private partnership: in the public sector - indicators of budget expenditures and the degree of subsidized equalization of regions by the state; by the private sector - indicators of the volume of return of financial resources spent on fixed assets and profitability of business entities; in the financial and credit sector, is an indicator of lending to non-financial corporations.Виявлено взаємозв’язок між фінансовим потенціалом секторів публічно-приватного партнерства та фінансовою політикою, що свідчить про залежність загального розвитку публічно-приватного партнерства від стратегічних рішень на рівні держави. В свою чергу, заходи фінансової політики держави повинні бути сформовані відповідно до поточного стану фінансового потенціалу публічно-приватного партнерства. Для визначення взаємозв'язків між фінансовим потенціалом секторів публічно-приватного партнерства і силу взаємодії із державною фінансовою політикою проведено аналіз причинно-наслідкових зв'язків із застосуванням методу канонічних кореляцій. Це дозволяє не лише оцінити перспективи розвитку подій в разі зміни одного з показників в певному секторі публічно-приватного партнерства, але і за наявності відповідних математичних і статистичних моделей отримати оцінку величини вторинних змін (тобто у іншому секторі). Виявлено, що фінансовий потенціал секторів публічно-приватного партнерства має високу ступінь взаємодії із фінансовою політикою, що підтверджено адекватністю системи рівнянь канонічних кореляцій. Ранжування показників фінансового потенціалу публічно-приватного партнерства та визначення їх факторного навантаження дозволило сформувати цільові показники. Відібрано цільові показники фінансового потенціалу публічно-приватного партнерства за секторами, які є підґрунтям для коригування фінансової політики держави з метою підвищення фінансового потенціалу публічно-приватного партнерства: за публічним сектором – показники обсягу видатків бюджету і ступінь дотаційного вирівнювання регіонів державою; за приватним сектором – показники обсягу повернення фінансових ресурсів, витрачених на основні засоби та прибутковість діяльності суб’єктів господарювання; за фінансово-кредитним сектором – показник обсягу кредитування, наданого нефінансовим корпораціям

Transformation of the Interaction between the Educational and Scientific Activity of a University in the Innovative Economy

The article aims at studying the technology of transforming the interaction between the educational and scientific activity of a university taking into account the innovative model of economic development, which involves determining the stages of university transformation, while putting emphasis on peculiarities of R&D activity, interaction between the educational and scientific activity, and elements of their control system. The article identifies the factors determining the need for transformation of research and development and innovative activities, and the main areas of transforming research in Ukraine. The algorithm for transforming the interaction between the educational and scientific activity of a university is formed, consisting of individual but interconnected elements, such as legislative and statutory support in the educational and R&D activity; interaction between the educational and R&D activity of a university; management of the interaction between the educational and R&D activity of a university. Problems and priority areas in the work of the state policy carried out by the Ministry of Education and Science of Ukraine are highlighted. A number of legislative initiatives of the Ministry, launched in 2020 and planned for the future, have been approved in order to solve the existing problems in these areas. The Ministry of Education and Science has implemented and planned activities aimed at stimulating transformations in education, science and innovation. Legislative and regulatory support in the educational and R&D areas is grouped according to the stages of its adoption. The most common models used at modern universities are characterized in accordance with their peculiarities in combining R&D and educational activities of a university, its structural units and individual faculty members. Specific features of managing of R&D activity at a research (entrepreneurial, innovative) and educational universities are compared. The interaction areas of interaction between educational and scientific transformations in Ukraine that could influence its scientific development and promote its integration into the European Research Area are highlighted

Comparative Analysis and Generalization of the Experience of University – Business Partnerships

The aim of the article is providing a theoretical generalization and comparative analysis of foreign and domestic experience in developing areas of university-business relations; considering the problems arising from the implementation of partnerships in the educational sphere; determining the most optimal forms and methods of interaction between Ukrainian universities and business environment at the present stage of development of the economy and the higher education system as a whole. The methodological and informational basis of the research is made by scientific monographs, which highlight problems of developing interaction between the higher education and business sector, materials of periodicals and Internet resources on these issues. In carrying out the study, the methods of comparative analysis, system and logical analysis, and the method of generalizing information are used. By analyzing, systematizing and generalizing the research works of scientists, the specificity of higher education systems of foreign countries is considered, and it has been found that within each of them there are models for formation of partnerships among universities, businesses, and governments. As a result of the study, a classification of approaches to solving the problems of interconnection between a university and business is presented; comparison of government policies is conducted, and state initiatives of foreign countries in this area are summarized; the most common methods of cooperation between the higher education and business sector in the national and international practice are characterized and highlighted. It is noted that in recent years the most urgent form of government-business integration is a public-private partnership (PPP). The paper compares the principles of PPP both in Ukraine and foreign countries and singles out its main forms used at the present stage. A prospect for further research in the field of formation of an effective university-business partnership is the development of partnership risk management approaches, which is due to the fact that the basis of the interaction is the effective distribution of risks and profits between partners

Research of some physical and mechanical characteristics of suiting fabrics for designing the clothes

The main physical and mechanical characteristics that have an effect on the shape and design of the clothes are thickness, surface density, rigidity and drapeability of the fabric. Experimentally, according to the standardized methods, were identified the main physical and mechanical characteristics of fabrics of the suiting group. Using the selected parameters, the comparative analysis of fabrics samples was conducted and dependencies between them were determined. Analysis of experimental data showed that the raw components of fabrics do not affect significantly on their properties (drapeability, rigidity). Fabrics with the different raw components can have the same or close values of these parameters. More significant is the weave of fabric, which has an effect on the rigidity characteristics of fabric in the longitudinal and transverse directions. Conducted experimental researches are the basis for development of the suiting group fabrics classification in terms of flexural rigidity for the purpose of developing the recommendations for designing the clothes of different three-dimensional forms

Development of the new employment forms in the context of digital transformation of the economy

The article deals with the problems of the formation of new forms of employment under the influence of digitalisation processes and a protracted economic crisis. The purpose of the study is to consider the little-studied aspects of development of the new forms of employment in the conditions of the “fourth industrial revolution” and determine their prospects. The work shows that the spread of new forms of employment in the context of the formation of a new technological order indicates the digital transformation of the economy and at the same time acts as a response to the economic crisis caused by the obsolescence of the industries of the outgoing modes due to the gradual exhaustion of their efficiency, including impact of the recent COVID-19 pandemic. At the same time, the introduction of new elements of employment into the system of social and labor relations does not eliminate the previously existing conflicts of interests of their participants, but ensures a more dynamic development of the labor market and increases the adaptive potential of workers. Particular attention is paid to such forms of work organization as mobile work based on information and communication technologies, work on platforms and sharing of employees’ labor. The authors conduct a comparative analysis of the advantages and disadvantages of these forms of employment based on employers’ and employees’ interests and points of view. Reserves of growth and restrictions on the development of new forms of employment have been identified. Attention is focused on the social and cultural consequences of increased flexibility and mobility of labor relations in the context of the development of new non-standard forms of employment. The results of the study can be used in developing areas for improvement of employment policy in the context of further deployment of digitalisation processes

IMPROVEMENT OF PHARMACEUTICAL SPECIALISTS DURING THE PERIOD OF REFORMING MEDICINE AND PHARMACY IN UKRAINE

The article describes the need to determine the main directions and priorities of the development of the pharmaceutical industry in Ukraine, which is conditioned by real political and socioeconomic processes. The main element here is the introduction and development of a formular system - a complex of management methods for the application of rational, organizational and cost-effective methods of supplying and using drugs to ensure, in specific conditions, high quality medical care and optimal use of available resources.Key words: pharmaceutical industry, pharmacist, pharmacist, higher education