Simplified taxation as an element of tax incentives for agricultural entities

An author's approach to the application the simplified taxation for farmers that is legally contained in the Tax Code of Ukraine has been developed and systematized in the paper. It is determined that tax incentives for farmers are applied through the use of a simplified taxation system, which purpose is commonly agreed state interests and the economic growth of taxpayers. Priorities have been identified that determine the lasting economic expansion of agricultural production, aimed at increasing the production volume and sales. It was also pointed out that the essential to the creation tax incentives mechanism for the agricultural sector is an effective tax administration, through which the resistance and stability of the tax system is ensured. The main assignment of the current tax tools for encouraging economic sectors has been formed, which is defined as monitoring of the incentives effectiveness. The influence on the taxation of business entities in the agricultural sector, which is reflected in the administration and management of the tax system, in particular, the application of digital technologies, has been determined. It is noted that the introduction of digital technologies into the taxation provides the capacity for monitoring has increased due to the increase in technology, hardware and software for inspection, processing, transferring and analyzing information with a decrease in human participation and an increase in the objectivity of control. Moreover, the strategy of tax incentives for the growth of the agricultural sector, which should be introduced into the national tax system, is of great importance in the taxation of economic entities in the agricultural sector of the economy. A mechanism for taxation with flat tax was created, in which the entire amount of the tax liability remained at the disposal of the agricultural enterprise and was directed to expanded reproduction. It is determined that an important prerequisite for improving tax incentives for the agricultural sector is the effective land use by business of all forms of management. It was also proposed to use the increase coefficients for the land (single) fourth group of tax for the misuse of agricultural land.

A Study on the Prediction of Hazardous Areas of Sulfuric Acid Leakage

Sulfuric acid is used for various purposes in industry, but research on sulfuric acid accidents is lacking. Thus, to prepare safety measures, it is necessary to analyze the risk distance for such accidents, particularly sulfuric acid leaks. As part of this study, 112 scenarios of varying wind speeds and leakage amounts were prepared and a risk-distance analysis was carried out at an industrial plant. The scenarios were then analyzed based on hazard concentrations. The analysis revealed that if the entire amount of sulfuric acid leaked from the industrial plant, it spread up to 9,978 m at a wind speed of 6 m/s. Residential areas were also included within the maximum diffusion distance, and it was confirmed that the leak also affected neighboring administrative districts. Therefore, it is necessary to prepare a plan to prevent and respond to sulfuric acid leakage accidents in industrial complexes.

Development of the method for determining Methandienone in Toxicology and doping-analysis

Anabolic-androgenic steroids are ones of the most frequently detected drugs in amateur and professional sports. Doping control laboratories have developed numerous assays enabling the determination of administered drugs. However, it is relevant today to improve detection methods that are accurate, fast and require small amounts of reagents. The identification and quantification of methandienone from body fluids has been insufficiently developed. The gas chromatography-mass spectrometry (GC-MS) method for the determination of methandienone traces in body fluids was developed and validated in the toxicology laboratory in order to control a non-medical use of an anabolic steroid-methandienone. Extracting procedures were optimized in order to obtain entire amount of the drug and methandienone and its metabolites were determined by sensitive and specific reactions for the compound identification, as well as the system for carrying out the TLC method have been proposed, and conditions for identifying a test sample from the biomaterial by IR spectrophotometry have been selected. The GC-MS method is found to be simple, fast, sensitive, and the strategy proposed can be effortlessly and advantageously applied for the routine analysis of biological fluids for determining methandienone and its metabolites at a level less than 30 ng in toxicology and doping-analysis.

Analisis Pdrb Kabupaten Kebumen Sektor Perdagangan, Hotel Dan Restoran Atas Dasar Harga Berlaku Tahun 2008-2013

Gross Regional Domestic Product is as the amount of value-added (add value) that are generated by the entire production unit or in a region or the entire amount is the value of final goods and services produced by the economy of the entire unit within a region in a given period, either on the basis of rates in force or on the basis of constant prices. One GRP District of Kebumen is a sector of trade, hotels and restaurants which is an important part of the calculation and the increasing economic growth each year has increased, although not significantly.On the trade sector, the hotel and restaurant viewed from the results of analysis calculation on equation trend for certain years have elevated the quality of the year 2008 amounting to 583, 253.02 in 2009 amounted to 651, 473.61, then increment level trends in2010 719, 694.20, while for the year 2011 for the highest rate of increase in trends, namely of 856, 135.38, then in 2012 has increased the trend 355.97 924, and 2013 for trends 992,576.56.The result of the analysis of the Gross Domestic Product has increased fromKebumen Regency, trade, hotels and restaurants on the basis of the applicable rates in 2008-2013.

THE OPERATIONS OF SAVINGS AND LOANS AND THE PERFORMANCES OF BUSINESSES IN ACCRA

Savings and Loans operations in Ghana represent significant development and performance of most businesses and therefore maintaining these Savings and Loans operations is important. However, there seems to be paucity of studies on the operations of savings and loans companies’ effects on the performances of businesses in general and Greater Accra in particular. This research seeks to bridge this knowledge gap by analyzing the operations of savings and loans companies’ effects on the performances of businesses in the Greater Accra Region of Ghana. The study will be guided by three research objectives. Study methods include the use of questionnaire for data analysis. A total of 40 respondents (20 staff of Savings and Loans companies and twenty (20) small business operators (men and women) who took part in this study were randomly purposively selected. The results indicate that small businesses in Accra township sourced start-up capital from savings and loans companies, personal savings and support from friends and families. It also emerged from the study that the business operators that were unable to receive entire amount requested from the financial institutions attributed it to failure to meet the credit requirements, failure to provide the required collateral security and the absence of active account with the financial institutions. Again the study found that credit received by the business operators in Accra township was utilized for the expansion of business. The study further found that business operators in Accra township are confronted with several challenges in accessing credit facilities from Savings and Loans Companies. These challenges include bureaucracy, lack of opportunity to take second loan, high risk and uncertainty, high level of interest rate on credit, low level of knowledge about credit sourcing and shorter repayment period. It is recommended that to enhance small and medium business operators in Accra township access and acquisition of credit facilities from Savings and Loans companies should be efficiently utilized. Keywords: Operations, Savings and Loans, Performance, Businesses, Accra.

An Unconventional Field Mapping Application: A Complete Opensource Workflow Solution Applied to Lithological Mapping of the Coatings of Cultural Heritage

The conservation of a primary importance historical building requires organization, management, continuous updating, comparison, and visualization of a large amount of data of different nature and origin. In relation to these aspects the use of a GIS brings various advantages including single and univocal management of the entire amount of existing data in a relational, dynamic, updatable and queryable way. The integration of a mobile solution permits the updating of the dataset and checking on site all information. The workflow presented uses opensource solutions, desktop and mobile, which allows the creation of an unconventional lithological Field Mapping activity: starting from photo interpretation and in situ survey, all the coating materials (stone, etc.) of some monuments of primary historical and cultural interest have been mapped (i.e., Duomo di Firenze, Duomo di Prato). The product can be considered as a lithological cartography, vertically oriented, processed by field surveys, geognostic surveys and photo interpretation. All combined to create a “lithological” mapping of the coatings of the various monuments; the advantage is a new approach for conservation and restoration of Cultural Heritage. The proposed workflow involves a mobile solution, opensource, that allows the verification and management of the database in the field.

Features of digital information perception by operators with different color schemes of the stimulus material

The rapid development of aviation technology entails the need to increase the quality of ergonomic support. This is due to the fact that for the safe implementation of activities, the pilot has to use the entire amount of attention, not rarely, at the limit of his capabilities. The color of the instrument scales, the contrast of the information feed, and other information perception conditions can significantly complicate the evaluation of the flight instrument readings. This is especially true with the transition of most modern aircraft from analog display of instrument readings to digital. The study examines the features of perception of digital information by operators of aviation profile with different color background of the stimulus material. The analysis of the results of the solution by operators of 3 Schulte tables and 3 SchultePlatonov tables on the combined hardware complex NS-Psychotest with the system of fixing the coordinates of the eye-stationary eye tracking RED250mobile eye tracking device. When performing the eye search function, the number of visual fixations and the task completion time were calculated. It was found that when searching for digital values on Schulte tables with a white background, the number of eye fixations was less than when performing a similar task on black-and-red SchultePlatonov tables. Accordingly, it also took less time to solve black-and-white tables. A trend was found showing that the search for digital values represented in the SchultePlatonov tables on a red background was carried out by operators faster than on a black background. Further study of this topic can contribute to the development of proposals for ergonomic support of aircraft, which in turn will help to maintain the reserves of attention of operators in a continuous stream of incoming data (2 figures, 1 table, bibliography: 13 refs).

К вопросу о раскладке окладных сборов у калмыков в XIX в. (на примере южной части Малодербетовского улуса в 1882 г.)

Introduction. The article analyzes tax apportionment for Kalmyk population in the 19th century through examining aimak-level (Kalm. ‘locality, settlement’) data. Goals. The study mainly aims at identification of categories of taxes adopted at the aimak level, determination of the tax apportionment mechanism, analysis of average amounts of taxes across different aimaks. Materials. The analyzed documents include reports of 1882 on taxes from southern aimaks of Baga Dorbet (Russ. Maloderbetovsky) Ulus housed by the National Archive of the Kalmykia (Coll. И-15). Results. Apportionment, i.e. a financial method which assumes distribution of the total amount of a certain type of income for a set of taxable objects, was officially adopted by Kalmyks in the second half of the 19th century. The materials show the form in which it was used by the Kalmyks on the eve of the obligatory relationships’ cancellation, i.e. in the 1880s. Kalmyk commoners paid both official and non-official taxes — in terms of the Regulations introduced by the Imperial Court for the Kalmyk People’s Directorate. The non-official ones included ‘dark’ and household fees, as well as a ‘public needs’ fee, which, in our view, went to ulus-level budgets. The period under study witnessed the application of the apportionment principle (guideline) to the entire amount of taxes. Aimak meetings decided which families would not pay taxes to further divide the entire amount into two parts: the first one was apportioned for a certain number of heads of cattle, while the other was paid by each truly dutiable family at a rate set by the meeting. There was a rather tangible difference between aimaks in the average values of taxes per family. This indicator depended mainly on the share of tax-exempt families and the specific value of ‘unofficial’ taxes in the aimak.

Production and use of waste-derived fuels in Poland: current status and perspectives

In the paper issues related to the production and utilisation of waste-derived fuel (alternative fuel) in Poland are presented. Alternative fuel comes from dry residue of waste, mostly municipal, and is treated as a waste. In European Waste Catalogue waste-derived fuel is marked with 191210 code despite their municipal, industrial or mixed origin. The production and utilisation of alternative fuel were analysed with the data from sixteen polish voivodships’ annual reports. The total amount of waste-derived fuel produced in Poland exceeds 3 million tonnes annually. It means there is no balance between the amount of production and possibility of energy recovery in Poland. In 2018 only 1,54 million tons was recovered in R1 recovery process which is only half of the waste-derived fuel produced. In addition, the entire amount of fuel is used in the cement industry. In 2018 in the cement industry 1,46 millions tons of alternative fuel was used. It is estimated that the potential use of alternative fuel by cement plants in Poland is about 1.5-1.8 million tonnes. This means that greater use of alternative fuel in the cement sector is significantly limited. The difference between in the amount of fuel produced and the amount of fuel used for energy recovery in 2018 is around 1.67 million tons. This situation has a significant impact on the economy of waste management in the field of combustible waste production.

Publishing work on the authority

In a conversation with the executive editor of a reputable periodical, I noticed that the journal “Economic Consultant”, according to the financial model of Gold Open Access, publishes its articles in the open access, but at the same time charges the authors (or institutions) for publishing services. In response, I heard the editor exclaim: “If our journal becomes paid, I will leave my job!” The authors are also dissatisfied with the need to pay for the publication, I quote: “I don’t agree! I have never paid for my intellectual product, and I am not going to pay for it. I give it for free, and I consider the publication of my material as a fee for my work”. Indeed, some institutions have their own journals, the publication of which is free for employees. However, this is possible because the work of proofreaders, reviewers, and employees of the printing house is paid by the scientific or educational organization itself. Young commercial publishers that do not have sponsorship have to cover their costs through payments from authors. It should be noted that the absence of printed versions of journals does not in any way simplify publishing: electronic periodicals have additional expenses for maintaining the site, preparing data for uploading to bibliographic and information databases, etc. With that, it is necessary to understand that the reflection of the results of specialists’ research work in periodicals significantly increases the authority not only of the authors themselves but also of these publications. A number of commercial periodicals take a hybrid approach to publishing. For example, some publications do not charge authors who “do credit to the journal”. There are journals in which the authors act as free consultants, reviewers, thereby getting the opportunity to publish their own articles free of charge. The rector of one of the higher education institutions, after another open day, said: “We used to choose, and now they choose us”. Something similar is now observed in the publishing industry – there is a struggle between authors for publication in reputable periodicals, and young journals themselves have to fight for authors. The journal “Economic Consultant” adheres to the financial model of Gold Open Access, which provides for payment by the authors for the services of preparing an article for publication. Almost the entire amount received from the author is spent on translating Russian-language articles into English, the rest – on typesetting, that is, the author understands what he is paying for. No fee is charged for authors of English-language articles – in this case, we work according to the Platinum Open Access model since we do not charge either readers or authors. Publishing activities under the open access model are funded by institutions, societies, using grants. In the absence of financial support, the publisher is forced to work for free – for the future, for credibility.