Modeling of the Tax Base for Property Tax and Income Forecasting for the Irkutsk Region

Forecasting tax revenues is of particular importance for the treasuries of Russia’s constituent regions and municipalities. Such revenues are directly related to the regions’ development prospects on the basis of realizing their own potential, including taxation. The relevance of this work is determined by the requirement to develop the socio-economic territories of municipalities using modern approaches in the field of fiscal forecasting. Property taxes, including corporate property tax, which is one of the stable sources of revenue, have a significant impact on the tax potential of regional and local budgets. The aim of this work is to determine the impact of socio-economic indicators on the tax base formed by corporate property at a municipal level in Irkutsk Region. To achieve the goal, we apply the econometric methods of research, mainly regression analysis. The idea of this approach is to select independent factors (among socio-economic indicators) that affect the value of the resulting, or dependent, variable (the tax base). The investigation uses the following empirical basis: the statistical tax reporting data presented in the “Report on the tax base and the structure of accruals on corporate property tax” in the context of municipal entities as of 01.01.2014 and indicators of municipal entities of the Federal State Statistics Service for 2013. Six economic-mathematical models of multiple regression were constructed during the research. After checking their adequacy, the authors prefered a linear model, based on which point and interval forecasts are constructed. The numerical experiments led to a conclusion that the initial data are not homogeneous, which, apparently, is determined by the large area of Irkutsk Region, the uneven distribution of natural resources and the remoteness of some municipalities. These facts justify grouping municipalities into clusters in order to increase the homogeneity in each group and the adequacy of the model. The authors plan to apply this approach in their further research. The article is devoted to the modeling of the property tax base of organizations and forecasting of tax revenues in the municipalities of Irkutsk Region. The relevance of the investigation is determined by the necessity to improve tax forecasting in the Russian Federation. At the first stage of the study, the factors influencing the formation of the tax base were selected. Using the data for 2013, six various mathematical models of multiple regression are constructed. In the preliminary analysis, the following two best models were selected: linear and semilogarithmic ones. In the paper, the authors prefer a linear model, which is used for the point and interval forecasting. Basing on the selected model, a point and interval forecasts are established for the tax base for the property tax of organizations.Прогнозирование налоговых доходов имеет особое значение для бюджетов субъектов Российской Федерации и местных бюджетов и напрямую связано с возможностью развития регионов на основе реализации собственного потенциала, в том числе и налогового. Актуальность данной работы обусловлена необходимостью развития современных подходов в области бюджетно-налогового прогнозирования с целью развития социально-экономических территорий муниципальных образований. Существенное влияние на налоговый потенциал региональных и местных бюджетов оказывают имущественные налоги, в том числе налог на имущество организаций, который является одним из стабильных источников дохода. Цель работы состоит в определении влияния социально-экономических показателей на налоговую базу по имуществу организаций на уровне муниципальных образований Иркутской области. Для достижения цели применяются эконометрические методы исследования, главным образом регрессионный анализ. Идея этого подхода состоит в отборе независимых факторов (из числа социально-экономических показателей), влияющих на величину результирующей, или зависимой, переменной (налоговой базы). В качестве эмпирической базы использовались данные статистической налоговой отчетности № 5-НИО «Отчет о налоговой базе и структуре начислений по налогу на имущество организаций» в разрезе муниципальных образований по состоянию на 01.01.2014 и показателей муниципальных образований Федеральной службы государственной статистики за 2013 г. В процессе исследования построено шесть экономико-математических моделей множественной регрессии. После проверки их на адекватность авторы отдают предпочтение линейной модели, на основе которой строятся точечный и интервальный прогнозы. Проведенные расчеты привели к выводу о неоднородности исходных данных, которая, по всей видимости, определяется большой площадью Иркутской области, неравномерным распределением природных ресурсов и труднодоступностью отдельных муниципальных образований. Указанные факты обосновывают разбиение на кластеры муниципальных образований с целью повышения однородности в каждой группе и адекватности модели. Авторы планируют применить такой подход в своих дальнейших исследованиях. Основные положения: построено несколько эконометрических моделей зависимости налоговой базы по налогу на имущество организаций от факторов, влияющих на ее формирование; проведен анализ качества каждой модели и выбрана наилучшая из них; на основе отобранной модели построен точечный и интервальные прогнозы налоговой база по налогу на имущество организаций

ВПРОВАДЖЕННЯ ОСНОВНИХ ІНТЕРАКТИВНИХ МЕТОДІВ НАВЧАННЯ В ПІДГОТОВЦІ ЛІКАРЯ-СПЕЦІАЛІСТА

The aim of the work – the analysis of the pedagogical effectiveness of the introduction of interactive learning technologies in the training of an internship doctor in the specialty “General Practice - Family Medicine”.The main body. The article presents the main technologies of interactive learning, which are used at the Department of Family Medicine and Therapy in the training of a medical specialist: brainstorming, discussion, presentation, role play. The features of each of these methods and their advantages were given. The evaluation of the effectiveness of the used pedagogical technologies was carried out at the end of the discipline by testing and the licensed computer program “Elex” (150 questions of 2-3 levels of complexity on the corresponding specialty were offered) and by checking the acquisition of practical skills in accordance with standardized cards of practical skills and summing up the results, anonymous questionnaire.The effectiveness of using individual interactive teaching methods in the training of a medical specialist is shown.Conclusions. To achieve maximum mastering of the material, to make the classroom interesting and dynamic, it is necessary to use various interactive teaching methods, in particular: brainstorming, discussion, role play, presentation. For the effective use of one or another interactive method in the training of a specialist, it is important to be familiar with a variety of methods, to understand their features, to take into account the benefits and limitations, and to take into account the recommendations for their use, to apply interactive methods in accordance with the topic, goals and objectives of the occupation.Мета роботи – аналіз педагогічної ефективності впровадження інтерактивних технологій навчання в підготовці лікаря-інтерна з фаху “Загальна практика – сімейна медицина”.Основна частина. У статті наведені основні технології інтерактивного навчання, які використовуються на кафедрі сімейної медицини і терапії при підготовці лікаря-спеціаліста: мозковий штурм, дискусія, презентація, рольова гра. Показано особливості кожного із цих методів, їх переваги. Оцінка ефективності використаних педагогічних технологій проводилася наприкінці циклу “Внутрішні хвороби” шляхом проведення тестування за допомогою ліцензованої комп’ютерної програми “Elex” (пропонувалося 150 питань 2-3 рівня складності з відповідного фаху) і шляхом перевірки опанування практичних навичок згідно зі стандартизованими картами практичних навичок та підведення підсумків з анонімним анкетуванням.Показана ефективність використання окремих  інтерактивних методів  навчання в підготовці лікаря-спеціаліста.Висновки. Щоб досягти максимального засвоєння матеріалу, зробити заняття цікавим і динамічним, необхідно використовувати різні інтерактивні методи навчання, зокрема: мозковий штурм, дискусію, рольову гру, презентацію. Для ефективного застосування того чи іншого інтерактивного методу в підготовці лікаря-спеціаліста важливо бути обізнаним із різноманітними методами, усвідомлювати їх особливості, зважати на переваги та обмеження, а також враховувати рекомендації щодо їх використання, застосовувати інтерактивні методи відповідно до теми, мети і завдання заняття. 

Development of a new type of boiled sausage products with the addition of fish raw material

The technology of producing a new type of boiled sausage products from pork with the addition of microwave blanched cod liver or semifinished cod liver oil, fish protein isolate from blue whiting or minced blue whiting has been developed to increase the biological value of lipids and to increase the product safety. Sensory characteristics and structural parameter (penetration force with a spherical indentor) have been chosen for optimal level estimation. The optimal level of the penetration value has been found using non-linear pair regression of it on the texture value. The common optimization parameter has been developed according to both characteristics using the significance coefficients obtained by the expert method. The optimal formulation for the preparation of this type of sausage products has been determined using experimental design theory; the biological value of the product has been calculated; the general chemical composition, physical, chemical and structural and mechanical parameters (penetration value) of finished products have been determined. Microbiological characteristics of the sausages have been controlled during storage, the recommended shelf life of 5 days at 4...5 °C has been established. The effect of storage conditions on the quality of the fat fraction of sausages has been noted. Special attention has been paid to color formation (it has been decided to abandon the traditional sodium nitrite in favour of tomato paste in slightly acidic medium) and emulsion stabilization. The project of the technical documentation has been developed: it includes technical conditions and technological instructions

New type of canned cod gonads and liver pastes

The urgency of rational way of processing the offal of the Gadidae family (liver and gonads) for food purposes has been proved. The possibility of using the frozen gonads (milt and caviar) and the liver of the cod in the human nutrition (especially for the people of elderly age) has been researched. The frozen gonads with addition of fish liver are proven to be used for producing the canned foods with high quality level. The physical, chemical and microbiological characteristics of the product have been determined by the standardized methods. The quality level of canned foods has been obtained using the developed criteria of the objective evaluation of the quality. The specimens of the canned pastes produced from the frozen cod milt, caviar and liver using different compositions have been researched. Near-to-optimal composition of the new product has been defined. The quality level of canned food is 88.6 %. The commercial sterility of the canned food specimens prepared using the developed technology has been established. The chemical composition and the sensory characteristics of canned food have been researched. It has been established that protein content in the canned food is 12.9 %, fat content – 13.5 %, water content – 71.2 %, sodium chloride content – 1.3 %, carbohydrates content – 0.5 %. The product is the uniform, finely ground, evenly mixed mass with the presence of the separate caviar grains. The color of the paste is light-beige. The canned food has the tender consistency, pleasant taste and aroma. The energy value of the product is 678 kJ (162 kcal). Using the frozen cod caviar, milt and liver for producing the developed assortment of canned foods will make it possible to solve the problem of the complex processing of fish, and also to manufacture the canned food of high quality on the shore enterprises from the frozen fish offal (caviar, milt and liver) all the year round