scholarly journals Ukrainian Tax Terms: Principles of System Approach

2017 ◽  
pp. 198-204
Author(s):  
Olena Chorna

The article deals with modern term as a special language sign and its characteristics from the linguists’ point of view. Every language as a means of communication has a strict structure. Different language mechanisms are depend of each other and function as one organization. We know, that system approach to language was made in XIX cent., it became the main only in XX cent. V. V. Wynogradov discovered its basis. Different scientific works on theory of semantic fields (G. Ipsen, J. Trir) were done before contemporary system researches. In our opinion, terminology is the amount of all scientific and professional concepts which belong to certain branch with its inner relations and connections with special knowledge sphere, for which they were invented and used. Every term system is under the influence of general literary lexicon and scientific concepts. Due to different approaches to term definition, we can say, that it belongs to subjectively-valued concepts. System organization of terminology is based on term as a special language sign and on its classification according to their semantic and structure. Linguistic classification base – differentiation of terms according to structure and semantic – gives the opportunity to define subgroups, term categories in terminological system of Modern Ukrainian: subject concepts, names of processes, conditions, etc. we have to notice, that terms can define general concepts or generic and specific. Correlation of terms denoting generic and specific concepts meets yet another criterion system – hierarchy, as subordination more general items to less common in the system. System analysis of terms needs to find connections between elements of term system and to describe its structure (amount of connections and relations between language elements). The principles of system approach to the study of tax terminology are characterized in this article. Correlation of term system ‘tax’ with other terminology can be divided into several connections: 1) with terms of specific sections: podatky zemelni, podatky transportni etc.; 2) with a term used only in the tax area, but no specific correlation with the terminology of a section: zbir, vnesok, aktsyz, poshlyna; 3) with terms that serve not only the tax sector but the financial sector in general and even the economy as a whole: vidomist, deklaratsiia, obsiah zastavy, zvitna dokumentatsiia and so on. Lexical-semantic relations express different kinds of semantic relations between the components of compound terms. Here it is necessary to provide logical and semantic relations that can be derived from the correlation of each component of terminological phrase with a certain logical concepts (object, feature, process, etc.), with the consideration of the interaction of these concepts in the term, and the syntactic and semantic relationships, such as coordination and attributive connections in the phrase aktsyznyi zbir, objective connection in term стягнення податку, coordination in term pokaznyk prybutkovosti etc. Subject-and-logical connections in term system make it possible to identify the relationship between scientific concepts of a certain branch. Genus-species relationship between terms is the most common type of connections (zbir – aktsyznyi zbir, plata – plata orendna neperedbachena, renta – zemelna renta), the whole and partial (prybutkovyi podatok – prybutkovyi podatok z hromadskykh orhanizatsii, prybutkovyi podatok z pidpryiemstv). System approach in terminology is useful because it is difficult to compare term systems of different languages in general because of some their peculiarities. Subsystems and microsystems make comparative research easier and deeper. System approach usage helps to define all types of relations between terms and their constituents, so give deep and full analysis of terms.

1976 ◽  
Vol 5 (2) ◽  
Author(s):  
Jürgen Krüger

AbstractThis article is a critical appraisal of the actual discussion of the role and function of social policy and social administration in Germany (FRG).Recent theoretical approaches, e. g. ‘the theory of the state’, are reviewed, and the ‘one-dimensionality’ of their categories with respect to evaluation of governmental activities in the field of social policy from a total systems point of view is criticized. The author argues in favour of an extended approach which should try to make use of the concept of ‘needs’ in order to reintroduce into the analysis the dimension of the personal system, to avoid the shortcomings criticized in the total system analysis.In so doing the characteristics of social policy and social administration in capitalistic societies, their dialectic quality, will become obvious; i. e. these policies have consequences, not only for the system in general, but also for the personal system (system of need-disposition).He propeses the application of the concept of social inequality for a systematic approach to social policy and social administration, to come to grips with their prerequisites, scope, and limitations.


Author(s):  
С.М. Базаров ◽  
Ю.И. Беленький ◽  
Ф.В. Свойкин ◽  
В.Ф. Свойкин ◽  
Т.М.Д. Бальде

Применение системного анализа при оценке технологической эффективности операций лесозаготовительных машин позволяет получать более информационную картину производства, по сравнению с существующими среднестатистическими показателями. Это позволяет более достоверно решать задачи оптимизации при формировании технологического процесса и его управления. Множество операций, выполняемых в лесозаготовительном производстве (валка леса, очистка деревьев от сучьев, раскряжевка хлыстов на сортименты, погрузка, трелевка, штабелевка, лесотранспортировка и др.), осуществляются соответствующим множеством машин, существующим на рынке лесного машиностроения. В основе системного подхода применительно к производственным процессам лежит математическая модель построения для них единого функционального пространства-времени связности, в котором осуществляется выполнение целевой функции. С позиции теории систем в лесной отрасли можно формулировать различные пространственно-временные структурные уровни связности производства: лесопромышленный комплекс (макро), лесосечные работы (мезо) и операции (микро). Задачей данного исследования на примере операции «разгрузка», как составляющей микропространственно-временной структуры производства, является представление системной математической модели связности подопераций, выполняющих свои целевые функции в едином функциональном пространствевремени производственного цикла. Операция «разгрузка» представляет собой систему последовательно выполняемых отдельных подопераций (работа манипулятора, переходы, формирование подкладки для штабеля и др.), производительность которых определяется не только временем ее выполнения, но и временем содержания сортиментов в бункере до полной разгрузки. С позиции системного подхода операция «разгрузка» объединена с операций штабельного складирования сортиментов с целью выявления системной связности последующей операции на предыдущую и их единого представления. The use of system analysis in assessing the technological efficiency of forestry machines allows you to obtain a more informational picture of production compared to existing averages. This allows you to more reliably solve optimization problems during the formation of the technological process and its control. Many operations carried out in logging production (cutting operations, delimbing operations, logging operations, loading, skidding, saving operations, timber transportation, etc.) are carried out by the corresponding many machines existing in the forest engineering market. The system approach to production processes is based on a mathematical model for constructing a single functional space-time connectivity for them, in which the objective function is performed. From the point of view of the theory of systems in the forest industry, various spatial-temporal structural levels of production connectivity can be formulated: a timber industry (macro), forestry (meso) and operations (micro). The task of this study, using the example of the operation «unloading», as a representative of the micro-space-time structure of production, is to present a system mathematical model of the connectivity of suboperations performing their target functions in a single functional space-time of the production cycle. The "unloading" operation is a system of sequentially performed separate suboperations (manipulator operation, transitions, formation of a lining for the stack, etc.), the performance of which is determined not only by the time of its execution, but also by the time of content of gradients in the hopper until full unloading. From the system approach position, the unloading operation is combined with the saving operations of the sortiments to identify the system connectivity of the subsequent operation to the previous one and their unified representation.


Author(s):  
Yu.V. Kupriyanova ◽  
I.M. Vasilyanova

The article summarizes the key points in the development of the metadialogue phenomenon from a linguistic point of view. Some stages of the development of this concept and the difficulties associated with its structuring are covered. The main research findings of modern foreign and domestic experts on its study are considered. Some characteristics of the subject of the research from the standpoint of various pragmatic installations are given. On the basis of the dynamic structure of the metadialogue development, certain principles of semantic relations connected with the dialectical nature of human cognition are presented. Excursion into the history and evolution of the concept is presented. Several types of formulation of the subject matter are given. In accordance with the goal of speech exposure, internal problems of the development of metadialogue are highlighted and the critical points related to solving these problems are described. The rules of metadialogue flow are explained at the level of steps, the success/failure of which directly affects the final result of communication. The prospects of development of the concept research in accordance with various types of discourse are indicated.


Pharmaceutics ◽  
2021 ◽  
Vol 13 (6) ◽  
pp. 834
Author(s):  
Anima M. Schäfer ◽  
Henriette E. Meyer zu Schwabedissen ◽  
Markus Grube

The central nervous system (CNS) is an important pharmacological target, but it is very effectively protected by the blood–brain barrier (BBB), thereby impairing the efficacy of many potential active compounds as they are unable to cross this barrier. Among others, membranous efflux transporters like P-Glycoprotein are involved in the integrity of this barrier. In addition to these, however, uptake transporters have also been found to selectively uptake certain compounds into the CNS. These transporters are localized in the BBB as well as in neurons or in the choroid plexus. Among them, from a pharmacological point of view, representatives of the organic anion transporting polypeptides (OATPs) are of particular interest, as they mediate the cellular entry of a variety of different pharmaceutical compounds. Thus, OATPs in the BBB potentially offer the possibility of CNS targeting approaches. For these purposes, a profound understanding of the expression and localization of these transporters is crucial. This review therefore summarizes the current state of knowledge of the expression and localization of OATPs in the CNS, gives an overview of their possible physiological role, and outlines their possible pharmacological relevance using selected examples.


PEDIATRICS ◽  
1971 ◽  
Vol 48 (4) ◽  
pp. 629-635
Author(s):  
Howard A. Pearson ◽  
Louis K. Diamond

This brief review, being limited in scope to the recognition and management of the life-threatening and painful crises in infants and children with sickle-cell disease, has not even touched on the intriguing mystery of the molecular basis for the sickling phenomenon–how one amino-acid substitution (gene controlled) in the beta chain sequence of 146 amino acids can cause such serious disruption in form and function; or how this mutation occurred in the first place and why it has persisted in contrast to the rapid disappearance of many other deleterious mutants. Nor has there been even mention of the many milder symptoms, signs, and complications due to the presence of Hb. S., either in the homozygous (disease-producing) state or heterozygous form when found in combination with other hereditary hemoglobin defects. The accumulated knowledge about this mutant gene, its biochemical effects, and geographic distribution is enormous. From a fundamental scientific standpoint, sickle cell disease is one of the best understood of human afflictions. However, from a practical point of view treatment of the patient himself is often only symptomatic and palliative. Nevertheless, prompt and effective therapy of the myriad manifestations of sickle cell disease can effectively reduce morbidity and mortality. The pediatrician who cares for black children in his practice should be familiar with the cardinal diagnostic and clinical aspects of sickle cell disease and its crises.


Author(s):  
Hoda Atemah Al-Masry

This study aimed to investigate the difficulties of teaching scientific concepts among students of the basic stage from the point of view of science teachers in Irbid governorate through applying to a sample of (56) teachers. And. A study tool has been developed consisting of (24) paragraphs, each of which represents one of the difficulties of learning the concept. The tool has been verified and verified. The study reached the following results: The difficulties of learning scientific concepts were moderate, and there were no statistically significant differences at the level of significance ( = 0.05) in the difficulties of learning scientific concepts from the point of view of science teachers attributed to the impact of sex and educational qualification. The researcher recommended a number of recommendations, the most important of which were: Reviewing the content of science books so that the number of scientific concepts contained in the curriculum content is reduced in order not to overwork the student by memorizing a large number of scientific concepts, and holding training courses for science teachers in order to train them on how to choose methods Appropriate teaching to teach scientific concepts.


2020 ◽  
pp. 22-28
Author(s):  
Svitlana Tyshchenko ◽  
Taisiіa Chernyshova ◽  
Snizhana Mutasova

The article discusses the main problems of the implementation of event tourism in certain territories, which primarily include: short-term event; the scale of the event; placement in a natural area; lack of sufficient means of accommodation and services for tourists; style of events and the like. Goal. Development of an effective system of organizational and technical support for event tourism events. Methodology. The main research methods, in order to achieve the goal, are the analysis of engineering support, the classification of mobile homes for event tourism and the modeling of requirements for them based on the system analysis of event tourism technologies. Results. The organizational and technical support of event tourism activities proposed in the article will reduce the technogenic load on the local natural landscapes of natural areas in the places where event events are held. This will contribute to the formation of a higher culture, the style of their conduct, which will make it possible to undertake events of event tourism in regions that are even more attractive to a wide audience of tourists not only in our country, but also abroad. This method of organizational and technical support can also be used for holding rallies, forums, conferences and other events. Important for the success of the development of event tourism and the correct organization of organizational and engineering support is the formation of a calendar of events, which makes it possible to approach all future events in a planned manner, from the point of view of engineering and technical support, later will give its positive results. Scientific novelty. The current state of the use of mobile houses in event tourism on the territory of Ukraine is analyzed for the first time. For the first time, the calendar of the territory of the Stanishovskaya OTG of the Zhytomyr region was compiled for 2020-2021. Practical significance of the study lies in the fact that the compiled calendar of event tourism will be used by OTG "Stanishovskaya" in full and taking into account our recommendations regarding the holding of mass events.


Author(s):  
O.N. Bekirova ◽  
◽  
S.A. Barkalov ◽  
M.S. Trifonova

The COVID-19 pandemic has really become a real shock for the whole world. The way of life has changed not only for people, but also for companies in various industries. Today, the real estate market, like many other industries, is in conditions of economic instability. The study highlights the problems faced by the construction sector in the current conditions of the coronavirus pandem-ic. One of these problems is the sustainable competitiveness of construction and its compliance with new consumer preferences. Aim. The study of the influence of engineering solutions and other fac-tors on the competitiveness of construction in modern economic conditions, the definition of key criteria. Development and description of the decision-making methodology for choosing the optimal construction enterprise from the point of view of competitiveness. Materials and methods. The methods of system analysis, optimization methods, hierarchy analysis and decision theory are ap-plied in the work. Within the framework of the proposed methodology, the author's method of identifying key competitiveness criteria has been developed. Since the problem of choosing the optimal solution from among the alternatives is based on a multi-criteria approach, the use of this method is quite appropriate. The template for the formation of the methodology was identified based on the analy-sis of existing research in this area. Results. The author summarizes and supplements the criteria and factors affecting the competitiveness of construction organizations in the study. The author's method of making a decision on determining the optimal construction enterprise from the point of view of competitiveness based on the criteria considered by the author is presented. This technique includes several stages: 1) forming a goal; 2) formation of criteria by which organizations will be evaluated; 3) calculation of criteria for each organization and bringing them to a homogeneous type of data; 4) building a tree of goals and a matrix of priorities; 5) Determining the values of priority vectors for each organization under study. Conclusion. The total influence of criteria and engineering solutions on the competitiveness of construction is determined. In this regard, the implementation of the con-struction project should be carried out taking into account the strategic goals of the organization and binding to the identified criteria. The proposed methodology is developed for Russian construc-tion companies operating in modern economic conditions.


Author(s):  
Vitaliy Makarov ◽  
◽  
Mykola Kaplin ◽  

The subject of the research is the directions of development of the gas industry of Ukraine. The purpose of the study is to develop a mathematical model for calculating the program of development of the country's gas industry to solve the problem of choosing options for commissioning of new natural gas fields and intensification of existing fields. The methods of system analysis, linear programming, comparative analysis and expert evaluations are used in the work. A model for calculating a program for the development of the gas industry is proposed to solve the problem of choosing options for commissioning new natural gas fields and intensifying existing fields. The model is based on representing development options with achievable volumes of annual production increase in integer linear programming problems. New and operating natural gas fields can be presented in the model with statistical information on their distribution by reserves and depths with the corresponding development costs, as well as the dependences of the predicted annual production volume on the measures taken and technologies to improve the efficiency of gas extraction. Model calculations provide a two-stage method for determining the options for the development of the industry. At the first stage, a variety of options are optimized according to the criterion of unit costs per 1,000 m3 of gas produced during the entire program period. The second stage ensures the optimal distribution of the selected options between the periods of the program using the criterion of the production volume and with the limited costs of the previous period for the preparation, prospecting and exploration of deposits. The results of calculating feasible options for the development of the gas production industry based on statistical information on volume, mining and geological and cost indicators of the development of resources and natural gas reserves are presented. The calculations investigated the options for the uniform distribution of investment, as well as their growth from the first stage to the next. For both cases, the priority is set for the selection of fields with large reserves at the same depths. Such a procedure for putting fields into operation is expedient, both from the point of view of the criterion for the optimal functioning of the industry over a long period of time – the unit costs of production, and on the basis of considerations of achieving the highest volumes of extraction in the shortest possible time. In the case of small capital investments in the development of the industry, the model selects small-volume reserves of deposits according to the structure of Ukrainian reserves.


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