scholarly journals WAYS FOR IMPROVING OF FISCAL-ACCOUNTING REGULATION TO THE CONTEXT OF AGRICULTURAL EXPORTS IN UKRAINE ACCORDING TO THE WORLD TRENDS

ScienceRise ◽  
2021 ◽  
pp. 69-76
Author(s):  
Vasyl Voitseshyn ◽  
Oleg Shevchuk

The object of research: the procedural order of fiscal and accounting regulation of revenues from export agricultural products (export receipts, the export duty). Investigated problem: obtaining stable and repetitive connection between the accounting part, the fiscal part of the regulation and exports of agricultural goods with possibility of improvement. The main scientific results: it is revealed that the first stage of fiscal-accounting regulation of exported agricultural products is transactions’ accounting on accounts. It should be noted that, after the abolition of the mandatory sale in Ukraine, there is no need to apply the distributive account in export of agricultural products. It will help to reduce the time of enrollment the currency and its using by exporters for their needs. It is determined too, that the second stage of the regulation is the export receipts and revenues from the export duty. Moreover, using economic (mathematical) modeling, based on correlation-regression analysis, it is illustrated positive effects for reducing of export duty rates on revenues from export agricultural products in Ukraine. The area of practical use of the research results: Government of Ukraine in formation of export strategy, and exporters – in the context of accounting. Innovative technological product: the regulation technology of the cyclical accounting and fiscal parts in agricultural exports with using modeling econometric analysis for determination of direction of its development. Scope of the innovative technological product: Ukraine’s Government practice in using mathematic modeling for determination of trends of agricultural exports.

ScienceRise ◽  
2020 ◽  
pp. 40-50
Author(s):  
Asif Baglar ogly Mansyrov ◽  
Viktor Lytovchenko ◽  
Yevgeniy Garyachiy ◽  
Andriy Lytovchenko

The object of the study: clinical effect of intramedullary blocking osteosynthesis of fractures of the bones of the extremities without reaming of the bone marrow canal. The problem to be solved: determination of the influence of surgical technology of intramedullary blocking osteosynthesis of bone fractures without reaming of the bone marrow canal on the qualitative and anatomical and functional results of treatment. Main scientific results. The term of fusion of bone fragments in complete groups (including all localizations) in the group of patients who underwent surgery with reaming of the bone marrow canal was 4.21±0.46 months, while in the group without reaming of the canal it was much shorter – 3.47±0.51 months Faster functional recovery of the limbs was also observed in cases that precluded bone marrow reaming – 96 % of good and 4 % satisfactory scores were obtained (80 % good and 20 % satisfactory in bone marrow reaming). The technology of closed intramedullary blocking osteosynthesis without reaming of the bone marrow can optimize the time of fusion of bone fragments and get 91 % good and 9 % satisfactory results. Its effectiveness is to reduce the number of satisfactory treatment results by 19 %, the absence of unsatisfactory and increase the share of good results by 23 %. The area of practical use of research results: clinics of traumatological profile of different levels, in which surgical treatment of fractures of the bones of the extremities are done. An innovative technological product: technology of closed intramedullary blocking osteosynthesis without reaming of the bone marrow canal. The area of application of an innovative technological product: clinical practice of using the technology of closed intramedullary blocking osteosynthesis without reaming of the bone marrow canal.


ScienceRise ◽  
2021 ◽  
pp. 55-60
Author(s):  
Svitlana Pylypenko

Object of research: technology as a component of human social life in the context of the postmodern era. Investigated problem: determination of the features of the influence of technological processes on a person of the postmodern era, as a result of which the natural is replaced by an artificial one and the images of both man and the Earth change. Main scientific results: the study of the contradictions of the process of technologization in the postmodern era made it possible to determine the transformation processes taking place in the life of a person and society. This defines social reality, represented by various markers, among which technology is gaining in importance. The latter act as a composite, which provides new opportunities for determining the relationship between the elements of the "world - man - culture" system. It is not only about the emergence of new human figures, among which the technological man (Homo Technologicus) occupies a prominent place, but also the emergence of a new image of the Earth, where the natural is replaced by the technological. The scope of practical use of the research results: the research results can be used in teaching normative courses "Philosophical Anthropology", "Ethics", "Sociology" for students and undergraduates, graduate students of humanitarian and natural faculties. Innovative technological product: the plurality of existing technologies (economic, medical, educational, humanitarian, etc.) destroys the new European concept of culture and man, which were provided within the framework of the monoparadigm. The anthropological dimension of technology testifies that the latter are beginning to act as a condition for human expansion. This situation has a significant impact on the existentials of human existence. The scope of using the innovative technological product: the intensive technologization of the last decades not only provokes environmental risks and changes the state of the Earth, the natural reality of the Earth is replaced by an artificial one, which allows to conclude that the Earth is formed by a technological one.


ScienceRise ◽  
2021 ◽  
pp. 32-38
Author(s):  
Oleksandr Omelchenko ◽  
Gregoriy Deynichenko ◽  
Vasyl Huzenko ◽  
Inna Zolotukhina ◽  
Dmytro Dmytrevskyi ◽  
...  

The object of research: the process of membrane concentration of buttermilk using methods of removing the polarizing layer on the membrane surface. Investigated problem: determination of the effectiveness of methods for eliminating the polarization layer on the membrane surface during membrane concentration of buttermilk. Main scientific results: The results of experimental studies on methods of removing the polarization layer to increase the productivity of ultrafiltration equipment in the process of membrane concentration of buttermilk are presented. Mathematical models are proposed based on the regression equation of a factorial experiment using the elimination of the polarization layer on the membrane to determine the rational operating parameters of the membrane concentration of buttermilk. These parameters were determined: pressure – 0.4 … 0.5 MPa, buttermilk temperature – 40 … 50 °С, speed of pulsating flows – 1.5 … 1.7 m/s, frequency of bubbling of raw materials – 0 , 10 … 0.15 min-1, bubbling pressure – 0.56 … 0.58 MPa. A comparative analysis of the application of the method of vibrational mixing and bubbling of separated non-fat dairy raw materials to eliminate the formation of a polarization layer on the surface of membranes in the process of membrane concentration is presented. Based on the obtained quantitative and qualitative characteristics of the ultrafiltration products, it can be seen that vibrational mixing and bubbling of the processed buttermilk equally intensify the process of membrane concentration of buttermilk. The area of practical use of the research results: enterprises of the dairy industry of the food industry, engaged in waste-free processing of dairy raw materials and its by-products. An innovative technological product: devices for reducing the polarization layer, allowing to increase the performance of membranes in the process of membrane concentration of buttermilk. Scope of application of the innovative technological product: waste-free processing of dairy raw materials at dairies and dairy plants and other food industry enterprises.


2014 ◽  
Vol 3 (1) ◽  
pp. 1
Author(s):  
Radoslava Nikolova Gabrova ◽  
Lena Filipova Kostadinova

The basic stages during automatic qualification of agricultural products are: acquisition of initial information of the quality state, mathematical proceeding of this information and decision making for object qualification to defined sets according to the state of quality. One of the steps in the second stage is transformation the patterns of qualified products to a new space of symptoms. In this paper an approach for transformation the initial description of the objects to a new space of spectral symptoms, independently of the size of the initial description of the object is presented. A relation for synthesis of symptoms for recognition has been generated.


Еnzymes are able to effectively interact with various organophosphorus compounds (OPC), entering into (bio)chemical reactions with them. Changes in the initial activity of enzymes as a result of their inhibition by OPC, the formation of OPC degradation products under the action of hydrolytic enzymes, etc. can be determined using different physical and chemical methods and used in bioanalytic systems to determine the concentrations of OPC. The purpose of the review is to analyze the main scientific results achieved over the past 10 years in the development of analytical systems based on enzymes intended for the determination of OPC. It is shown in the article, that the requirements for the sensitivity of biosensors are based on the norms of the content of the analyzed substances detected in/at the objects of mandatory control. The cholinesterases compose a basis for the development of the largest number of ultra-sensitive biosensors, although other enzymes can be successfully used as a biosensitive element. The most technologically advanced solution that is close to the practical implementation seems to be bioanalytical systems using immobilized enzymes. Improving the detection limits of the OPC can be achieved by using nanoobjects together with modern methods of signal transducers, for example, with nanomechanical detectors and signal converters. This combination of technical solutions ensures the sensitivity of the OPC analysis up to pg/l. At present, «reagentless» systems have received significant development, which have become the basis for the production of a large number of commercially available strips for the express determination of OPC. Modern demands stimulate the rapid development of portable and, especially, wearable biosensors that can be attached to various surfaces, including a clothing. The progress in the development of affine amino acid sequences, in the future, will allow the creation of enzyme biosensors on any surface.


Foods ◽  
2020 ◽  
Vol 9 (7) ◽  
pp. 884 ◽  
Author(s):  
Maranda S. Cantrell ◽  
Jared T. Seale ◽  
Sergio A. Arispe ◽  
Owen M. McDougal

Qualitative and semi-quantitative analysis of organosulfides extracted from oil obtained by steam distillation of yellow onions was performed by gas chromatography-mass spectrometry (GC-MS). The extraction efficiency of organosulfides from onion oil was evaluated across four solvents: dichloromethane; diethyl ether; n-pentane; and hexanes. Analysis of solvent extracted organosulfides by GC-MS provided qualitative results that support the use of dichloromethane over other solvents based on identification of 27 organosulfides from the dichloromethane extract as compared to 10 from diethyl ether; 19 from n-pentane; and 17 from hexanes. Semi-quantitative evaluation of organosulfides present in the dichloromethane extract was performed using diallyl disulfide as the internal reference standard. Three organosulfides were detected in the extract at ≥5 mg/kg; 18 organosulfides between 3–5 mg/kg; and six organosulfides at <3 mg/kg. The E/Z isomers of 1-propenyl propyl trisulfide were among the most prevalent components extracted from the onion oil across all solvents; and 3,6-diethyl-1,2,4,5-tetrathiane was among the most abundant organosulfides in all solvents except hexanes. The method described here for the extraction of organosulfides from steam distilled onion oil surveys common solvents to arrive at a qualitative and semi-quantitative method of analysis for agricultural products involving onions; onion oil; and secondary metabolites of Allium spp.


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