Quantitative Flood Damage Evaluation Using Grid-Based Spatial Analysis Data

In Korea, flood damage occurs every year due to typhoons and heavy rains, resulting in increasing damage to human lives and properties in urban areas. To reduce the scale of flood damage, economic analyses of flood-control work are conducted as part of efficient disaster management in the context of a limited budget. In this study, a quantitative evaluation of flood damage in Ulsan due to Typhoon Chaba was conducted using multi-dimensional flood damage analysis (MD-FDA). However, the land cover map applied to MD-FDA has limited data resolution and update intervals. Examination of domestic and foreign research cases to complement these spatial analysis data showed that grid data were being used in disaster-related fields. This study evaluated whether grid data are suitable for quantitative assessment through economic analyses conducted using new spatial analysis data such as road name address digital maps and 100 × 100 m grid-based spatial analysis data. The results of this study confirm that center-point-method grid data constitute spatial analysis data suitable for economic analysis.

Methodological recommendations for conducting control work in mathematics teaching

The importance of mathematics as a subject in building intellectually strong personalities, creating and nurturing work habits in students, training them for independent work, are undoubtedly important for acquiring permanent and active mathematical knowledge as a basis for studying mathematics at the next level of education. There is an undoubted need to improve the teaching practice, the current teaching, which only transfers knowledge to the degree of recognition and reproduction.

Methodological recommendations for conducting control work in mathematics teaching

The importance of mathematics as a subject in building intellectually strong personalities, creating and nurturing work habits in students, training them for independent work, are undoubtedly important for acquiring permanent and active mathematical knowledge as a basis for studying mathematics at the next level of education. There is an undoubted need to improve the teaching practice, the current teaching, which only transfers knowledge to the degree of recognition and reproduction.

A Report of the Survey on Shelter Management under COVID-19 in Japanese Local Governments

Japan is a disaster-prone country and natural disasters could happen under COVID-19. Shelter management is especially important because many people evacuate there and there’s high risk of spreading infection. In order to establish feasible countermeasures in shelters, we conducted a survey about the current situation of preparation and experience of shelter management in Japanese local governments under COVID-19. From the answer of 346 municipalities, we found that some municipalities took measures against COVID-19 such as adding new shelters and conducting the training, and these proactive measures were very useful. However, due to the addition of infectious disease control work, it became clear that it would take time and difficulty at reception, and that it would be even more difficult to identify evacuees with the recommended distributed evacuation. These results can be useful in proceeding consideration of better shelter management under COVID-19.

Clinical Relevance of Novel Polymorphisms in the Dihydropyrimidine Dehydrogenase (DPYD) Gene in Patients with Severe Fluoropyrimidine Toxicity: A Spanish Case-Control Study

Among cancer patients treated with fluoropyrimidines, 10–40% develop severe toxicity. Polymorphism of the dihydropyrimidine dehydrogenase (DPYD) gene may reduce DPD function, the main enzyme responsible for the metabolism of fluoropyrimidines. This leads to drug accumulation and to an increased risk of toxicity. Routine genotyping of this gene, which usually includes DPYD *HapB3, *2A, *13 and c.2846A > T (D949V) variants, helps predict approximately 20–30% of toxicity cases. For DPD intermediate (IM) or poor (PM) metabolizers, a dose adjustment or drug switch is warranted to avoid toxicity, respectively. Societies such as the Spanish Society of Pharmacogenetics and Pharmacogenomics (SEFF), the Dutch Pharmacogenetics Working Group (DPWG) or the Clinical Pharmacogenetics Implementation Consortium (CPIC) and regulatory agencies (e.g., the Spanish Medicines Agency, AEMPS) already recommend DPYD routine genotyping. However, the predictive capacity of genotyping is currently still limited. This can be explained by the presence of unknown polymorphisms affecting the function of the enzyme. In this case-control work, 11 cases of severe fluoropyrimidine toxicity in patients who did not carry any of the four variants mentioned above were matched with 22 controls, who did not develop toxicity and did not carry any variant. The DPYD exome was sequenced (Sanger) in search of potentially pathogenic mutations. DPYD rs367619008 (c.187 A > G, p.Lys63Glu), rs200643089 (c.2324 T > G, p.Leu775Trp) and rs76387818 (c.1084G > A, p.Val362Ile) increased the percentage of explained toxicities to 38–48%. Moreover, there was an intronic variant considered potentially pathogenic: rs944174134 (c.322-63G > A). Further studies are needed to confirm its clinical relevance. The remaining variants were considered non-pathogenic.

Peculiarities of accounting and control of current liabilities of the enterprise

Introduction. The crisis state of the domestic economy and a number of other factors require domestic enterprises and other levels of management to take prompt and drastic measures aimed at increasing the level of management. One of the promising and proven directions for increasing the efficiency of the management level is the increase and qualitative growth of the accounting system and the internal control system. One of the most important and difficult areas of accounting and control work (determining the final results of the financial and economic activities of the enterprise and its financial condition) is the accounting and control of liabilities, primarily current ones, this is what determines the direction of this research. The purpose of the paper is to improve the accounting and control of current liabilities by developing measures to eliminate violations and prevent them in the future. The methodological basis was dialectics, philosophical methodological methods of cognition. Results. The paper examines approaches to clarifying the definition of “current liabilities”. The most significant problems of modern economic activity of the domestic economy are investigated: low contractual discipline, crisis of non-payments, global chronic violation of the terms and conditions of payment for liabilities, primarily for current liabilities. A number of measures were proposed to eliminate violations in accounting, control current liabilities and prevent them in the future; non-admission in the practice of economic activity, accounting and control of delays in the terms and conditions of payment for liabilities. The studies have shown the need to improve the level of planning and contractual discipline, financial planning, improving document flow, accounting and control work at the enterprise. Conclusion. The main conclusions of the study are: the need for further research on this issue; introduction of a payment schedule for liabilities; the need to develop a methodology for checking current liabilities by the internal control system, compliance with contractual discipline; scheduled regular inspections of facilities and processes related to accounting and control of current liabilities.

Development of tax control in the context of digitalization of the economy

Tax control is the main fiscal and regulatory tool of the modern economy, and digital technologies, in turn, are the main tool of tax control. The article considers the impact of digitalization processes occurring in the modern economy on tax control procedures. Modernization of tax processes is explained by the active use of the latest digital technologies in tax administration in the form of various tools in order to minimize tax risks from tax evasion of legal entities and individuals. As an example, a comparative analysis of the indicators of the control work of the Departments of the Federal Tax Service of Russia for the Republic of Adygea and the Krasnodar Territory for 2017-2019 has been carried out and conclusions drawn as to how the effectiveness of tax audits has changed in connection with the expansion of the informatization of the tax service. It has also been concluded that improving the efficiency of in-office inspections based on the introduction of new modern technologies can be called a promising direction of the control activity of the tax service, especially since in-office inspections are carried out permanently with almost complete quantitative coverage of all business entities. To make informed management decisions at different levels of management, a comprehensive comparative assessment of the effectiveness of the control work of tax authorities is necessary. In general, it has been noted that the development of digitalization has a positive impact on the effectiveness of tax control and allows moving away from conducting direct tax audits to creating incentives for taxpayers to voluntarily pay taxes and clarify their tax obligations. In addition, digitalization eliminates such a competitive advantage in the market as the tax component, and leads to more favorable conditions for the implementation of business activities and the growth of the state economy.

Design and Development of Smoke-Free Homestay Inn in the Post-Pandemic Era

Since the outbreak of COVID-19, the tourism industry has been hit hard, especially the homestay inn market has shrunk sharply. In China, people actively implement the Chinese government's relevant policies for pandemic prevention and control, rationally arrange travel, and strictly implement corresponding protective measures. These policies have greatly reduced the number and frequency of people's travel. Before the flu broke out, major holidays, such as the Spring Festival, Mid- Autumn Festival, Winter and Summer vacations, were peak tourist seasons. Now the entire tourist market is in a state of depression. Tourists canceled their travel plans one after anther, which indirectly caused a large number of homestay inns to be unable to operate, and they had no choice but to close their stores to reduce expenses. Under this situation, the problems of the homestay inn industry itself are gradually exposed. The decoration styles of the homestay inn are similar, and the homogeneity is becoming more and more serious. Simple imitating and copying have no characteristics at all. Unclear price and low service quality also reflect management confusion. What's more serious is that some homestays do not have fire-fighting systems such as smoke alarms, and guests smoking in the rooms cause huge safety hazards. With the normalization of COVID-19 prevention and control work, the revival of the homestay inn industry is ushering in. It has become a top priority to improve quality, brand image, and develop its own cultural IP. This article will combine an architectural project in Wuhan, Hubei Province, China, to study and explore the design of smoke-free homestay inn. Through the installation of smoke alarm system and fresh air system and other equipment, the circulation of indoor and outdoor air is ensured, and a smoke-free environment is created to ensure the safety and comfort of guests. And combine regional characteristics to deeply explore local culture and its own characteristics, and create a vibrant and creative brand image to meet people's growing spiritual needs.

Research on application of mine transient electromagnetic method in detecting collapse column

The transient electromagnetic detection has been widely applied to mine roadway excavation engineering. In order to figure out the front geological conditions of roadway excavation, the application of mine transient electromagnetic method (TEM) in detecting collapse column was conducted in this paper by taking the TEM-based advanced detection of 53152 working face in a mine located in Jincheng, Shanxi Province as an example. The results showed that if TEM is applied, geological structures like water-free collapse column could be largely delineated. Besides, by combining the interference source of detection environment and related geological data nearby the detection site, ‘false abnormalities’ could be effectively eliminated, thus providing the reference basis for the water prevention and control work of mines.