bluuebunny/crossref_metadata_2025 huggingface dataset:
Influence of mining rent on the efficiency of using natural potential: the paradox of plenty and its Russian specifics
Authors: Lapinskas Arunas
Published: March 2023

The most powerful potential of Russia's natural resources is only partially realized, and determining the reasons for the insufficient efficiency of its use is a current research topic. The exploitation of mineral resources that bring mining rent (primarily oil and gas) gives rise to the so-called “paradox of plenty” (PP), which in some cases manifests itself as a significant slowdown in economic development. The purpose of the article is to clarify the signs, degree and forms of PP manifestation and related problems (“resource curse”, “oil curse”, etc.) in the Russian economy. Since the causes of these phenomena are usually associated with rent extraction and peculiarities of the institutional structure of the economy, the works of leading economists who support the theories of “rent-oriented behavior” and the role of public institutions in the process of the PP emergence were critically analyzed. To determine the signs and degree of PP manifestation and related problems, an analysis of determining the shares of oil and gas in the structure of exports, revenues from their sale in the federal budget, and oil and gas products in the structure of GDP, was made. It is concluded that there are no sufficient grounds for ascertaining clear signs of a “rent-oriented” Russian economy and a “resource curse”; important counteracting factors that refute the unambiguous conclusions about the high degree of PP impact on the Russian economy were identified. The author's interpretation of the role of public institutions, the factors of formation and forms of PP manifestation, the specifics of differential mining rent and its role in the formation of PP are proposed; options for solving problems generated by PP – directions for improving the tax system in the field of oil and gas, etc.; substantiation of the need to develop a strategic state program for diversifying the sectoral structure of the Russian economy; directions for adjusting economic policy in the field of oil and gas industry development, etc.
Metrological support of video measuring systems
Authors: Levin G. G. , Minaev V. L. , Ivanov A. D. , Golopolosov A. A. , Goryainova I. V.
Published: March 2023

Test objects of various types are used when creating and using video measuring systems which are part of the robots` technical vision, television sights, triangulation measuring systems, as well as 3D scanners. At the same time, an individual test object is developed for each type of device. This paper considers the possibility of development and construction of test objects for calibration (verification) of 2D and 3D video measuring systems, which are used to measure the geometric parameters of twodimensional (2D) and three-dimensional (3D) objects, respectively. We propose to use a measure based on a liquid crystal monitor to calibrate 2D systems. The calibration of such measure is based on the use of a high-precision displacement measurement devices. They are a laser interferometer and subpixel image resolution algorithms. The measure corresponds to the standard of the 3rd category according to the State verification scheme for measuring instruments of length in the range of 1·10–9–100 m and wavelengths in the range of 0.2–50 microns. The measure can be used to measure the modulation transfer function (MTF) of a video system and the point spread function (PSF). We also propose to use gauge block and move it in space according to the specific program using a translator and an external linear encoder. We introduce the technical specifications of the developed measures that can be used as working standards for calibration (verification) of a wide class of video measuring systems.
Upgraded algorithm for implementing the electronic counting frequency meter method for measuring frequency deviation
Authors: Mogilev I. V. , Ivanov B. V. , Mylnikov A. V.
Published: March 2023

The ways of reducing the error of measurement methods of frequency deviation and expanding the measurement ranges of frequency deviation are considered. The possibilities of reducing the error of the electronic counting frequency meter method using digital signal processing algorithms are investigated. Digital signal processing algorithms are implemented in the software developed by the authors of a modern spectrum analyzer. The algorithm of digital signal processing of the spectrum analyzer is described. Using a mathematical model embedded in the calculation algorithm of the developed software, the measurement error of frequency deviation is estimated. The possibility of using the electronic counting frequency meter method with the help of digital signal processing algorithms of the spectrum analyzer has been experimentally investigated. The sources of error of the classical method of electronic counting frequency meter and possible ways of their elimination are considered. Comparisons of the proposed implementation of the electronic counting frequency meter method with the classical method, which is implemented in the State Primary Standard of the unit of frequency deviation GET 166-2020, are carried out. The proposed implementation of the method has expanded the measurement range of frequency deviation towards small values in comparison with the classical method of electronic counting frequency meter. Limitations and prospects of application of the investigated method in reference means of measuring frequency deviation based on analog-to-digital converters are considered.
Separationless method of determination of volume fractions of gas, condensate and water in products extracted from gas condensate wells
Authors: Moskalev I. N. , Semenov A. V. , Ekimchev S. N. , Khapov D. A.
Published: March 2023

The problem of the lack of instruments for the operational measurement of the components of the production of gas condensate wells – multiphase flow meters – is considered. Actual problems solved with the use of multiphase flowmeters are described, and the main requirement for these devices is the measurement of the components of a gas condensate flow without separating it into gas and liquid phases using a separator. A method is proposed for determining the volumetric contents of the components of the products of gas condensate and oil and gas condensate wells using a non-separation technique for registering components. The probing of a gas-liquid flow by decimeter radio waves at the moment of flow passing through a microwave resonator is described, and a variant of the design of a non-separation analyzer of volume fractions of gas, condensate and water in the production products of gas condensate wells is proposed. The volume fractions of gas, water, and condensate were determined from the results of measurements of the frequency shift and the quality factor of the resonator. 

At the same time, an acceptable accuracy (less than 5 %) of determining the amount of condensate is provided only at high condensategas ratios (300–1000 cm3/ m3) and low water-gas ratios (30–100 cm3/m3). With an increase in the proportion of water or a decrease in the proportion of condensate, the error in determining the gas-condensate factor becomes unacceptably high (more than 10 %). It is proposed to reduce this error by introducing a bypass line into the flow meter containing a filter for separating the liquid phase and a reference resonator. The reference resonator registers the frequency shift due to the gas phase. The filter is probed with an eight-millimeter radio beam, which reacts to the content of only the water component. The data obtained from the resonator and filter significantly expand the range of recorded condensate-gas and water-gas factors. Possibilities of using the proposed technique: determination of volume fractions in the production products of gas condensate wells; application in multiphase flow meters for gas condensate fields; quality control of separators that separate liquid before further gas supply (when equipment is installed both before the separator and after it). Large bore resonators could be used to control gas-liquid flow through pipelines of large diameters, such as collector pipelines.
Metrological support of sequence analysis of nucleic acids
Authors: Melkova О. N. , Kulyabina E. V. , Fomina S. Yu. , Volkov A. A.
Published: March 2023

Metrological support for the process of molecular genetic identification is provided. An establishment of a nucleotide sequence is the general aim in nucleic acids analysis. A nucleotide sequence of DNA/RNA is the key information which gives an idea of the role and functioning of nucleic acids in living systems, as well as it allows establishing the origin of biological objects during molecular genetic identification. The molecular genetic identification is based on modern methods of research in the sequencing of DNA, which is inherited from generation to next generation of living organisms. DNA sequence comparison in some cases is mandatory to establish the authenticity of biological objects and to determine biological affiliation or kinship with other biological objects. The problems of metrological support of molecular genetic identification by Sanger DNA sequencing using fluorescently labeled reaction terminators and the use of capillary electrophoresis on the example of fish identification are considered. Metrological support of the process includes the use of such definitions as a nucleotide (the nucleic acid monomer), a sequence of nucleotides of nucleic acids. Also, it involves the procedures used in certified methods, a standard sample of a known DNA sequence of an approved type, and a genetic analyzer.

Standard Reference Materials of a fragment of human mitochondrial DNA was developed, approved, entered into the Federal registry. The tests of the domestic genetic analyzer Nanophore 05 were carried out. Two measurement procedures “The measurement methodology the partial nucleotide sequence of the control region of mitochondrial DNA of fish (families Acipenseridae and Polyodontidae) by Sanger sequencing with fluorescently-labeled terminators and using capillary electrophoresis” and “The measurement methodology the nucleotide sequence of the 5’ region of the mitochondrial COI gene of water biological resources by Sanger sequencing with fluorescently-labeled terminators and using capillary electrophoresis” were tested and certified. The results are relevant to research in biological sciences, the food industry, biotechnology, and DNA forensics.
Theoretical Studies of the Process of Movement of Bulk Building Materials During Drying in the Fluidized Bed of a Cascade Dryer in Construction
Authors:   Central Ukrainian National Technical University, Skrynnik Ivan , Fedotova Marianna ,   Central Ukrainian National Technical University, Darienko Viktor ,   Central Ukrainian National Technical University
Published: March 2023

The paper considers the system of equations of movement of the material flow, which allows to determine the speed, trajectory of movement of particles, as well as the time of stay of particles in the free working space of the apparatus. Not only the hydrodynamics of flows, but also the kinetics of the drying process in fluidized bed devices (the particle changes its mass during drying, which is reflected in the mode of its movement) has a significant influence on the determination of the required residence time of the particles in the apparatus, which has contact actions with the cascade. A promising way to reduce material and energy costs during heat and mass exchange processes in a fluidized bed is the use of multi-stage countercurrent contact of the liquefying agent and the dispersed phase. Such processes are implemented in cascade-type devices. It should be noted that the analytical dependences presented do not yet allow a reliable description of the hydrodynamics of the movement of solid particles in a device with contact devices. This is due to the fact that the proposed analytical regularities do not take into account the influence of the main design parameters of the cascade contacts on the time the particles stay in the working space of the device. The efficiency of drying devices for drying materials in a fluidized bed largely depends on the flow field of the gas flow, the distribution of which in the working space of the device affects the profile of temperatures and concentrations of the dispersed (solid) phase in the gas flow. Determination of gas flow velocity fields in the working space of the fluidized bed apparatus in combination with calculations of the rate of transition of a dense layer of material into a fluidized state, conditions of expansion of the material layer, operating parameters of fluidization, and conditions of removal of material from the apparatus allows for optimal selection of the design characteristics of this type of apparatus. Consideration of the nature of the movement of the gas flow is important for establishing the regularities of its interaction with the solid phase. Determining the hydrodynamic conditions of flow movement makes it possible to mathematically describe the speed and residence time of solid particles in the apparatus.
Stand Model for the Study of Sheet Glass Structures
Authors:   Central Ukrainian National Technical University, Portnov Hennadii , Dariienko Viktor ,   Central Ukrainian National Technical University, Pukalov Viktor ,   Central Ukrainian National Technical University
Published: March 2023

The use of sheet glass as a structural material capable of bearing significant loads is complicated by the lack of regulatory documents for calculating the stress-strain state. This is primarily due to the variability of the strength characteristics of sheet glass. In practice, these necessary indicators are obtained by conducting full-scale research. A large number of factors that affect the strength of glass makes the test results statically heterogeneous, which leads to a high cost of research. The use of the capabilities of modern 3D modeling software systems can significantly reduce the cost of testing by virtually simulating the impact on the model of the structural element. The glass plate model is free of production defects, so its study allows for determining the general direction of the influence of structural factors on the structure's performance and its optimization. This paper presents a stand model developed in the SOLIDWORKS environment for the study of sheet glass structures under the action of uniformly distributed pressure. Analyzing the model in the SOLIDWORKS Simulation module according to the proposed settings allows to study of the stress state of flat glass depending on the parameters of the rubber gasket and to justify the design of the support unit. The model allows to estimate of the stress-strain state of structural elements based on the Mohr-Coulomb failure criterion (for a glass plate), and stresses (according to Mise, and others) for support elements. The above settings of the program ensure its conflict-free operation with low machine resource consumption. There is a possibility of variations in the design of the support unit, including taking into account the conditions of fixing (friction) elements. The localization of critical stresses in the glass plate coincides with the data from field experiments, which indicates the adequacy of the model. The developed model of the stand allows for the investigation of the stressed state of sheet glass under uniform load conditions, depending on the parameters of the rubber gasket.
Modeling of the Information and Documentation System for the Presentation of the Educational Components of the Educational Program
Authors:   Separated subdivision National University of Life and Environmental Sciences of Ukraine ", Kachurivskyi Volodymyr ,   Berezhany Agrotechnical Institute",   ,, Kachurivska Hanna ,   Separated subdivision National University of Life and Environmental Sciences of Ukraine "Berezhany Agrotechnical Institute",
Published: March 2023

The article presents the concept of the information and documentation system model for the presentation of documents of the educational components of the educational program in the form of a road map for obtaining an education. This system contributes to the implementation of the principle of openness and publicity in the activities of the institution of higher education. The function of communicative management is assigned to the information system. The database model was developed, the entities and their attributes were described, and the relationship between them was established for operational management. A list of the following entities is defined: educational component, educational program, department, semester of study, year belonging, specialty. Each entity has its own attributes and relations that make up the database. When designing the database, we defined the following relations: one educational program corresponds to a set of educational components; several educational programs can be implemented in one specialty; one department can provide the study of several educational components; a document of one educational component may belong to more than one educational program; one educational component may correspond to several academic semesters. To identify the file of the educational component, the methods of file storage organization and file name encryption rules defined by the authors were used. Working with the information system requires defining user roles and delimiting their access rights to functional services. Users of this system are assigned the following roles: developer, administrator, manager, user. A diagram of precedents was developed and their grouping by roles was carried out. The sequence of interaction of objects in time for programming the functionality of the system is proposed. The technically presented information system must be implemented using computer equipment and information technologies based on client-server architecture with further integration on the official website of the educational institution or as an independent information system. The software implementation of the information system is based on the LAMP stack.
Body Volume of Solid Organic Fertilizer Application Machines and their Overall Dimensions
Authors:   Zhytomyr Agrotechnical Collede, Limont Anatoliy , Limont Zlata ,   Dnipro National University named after Oles Honchar
Published: March 2023

Along with other agronomic techniques and measures to increase soil fertility, a significant role belongs to the application of solid organic fertilizers. Among the technical means used to apply such fertilizers, an important place is occupied by body machines. The purpose of the article was to study and clarify the quantitative change in the volume of the body of such machines as a productive feature depending on their dimensions, as factorial features. The change of overall length, width and height of cars depending on the volume of their body is also investigated. The volume of the body of machines and their overall height are one of the parameters of body machines, which are used to calculate the load support of the technological process of solid organic fertilizers. Investigations and elucidation of the corresponding pairwise relationships of machine parameters were performed using correlation-regression analysis methods using standard computer programs. The statistical reconciliation included 47 brands of body machines for the application of solid organic fertilizers produced by enterprises in the former Soviet Union, “KUHN” and “Strautmann”. Empirical distributions of the investigated parameters of body machines for application of solid organic fertilizers are processed. The range of variation of parameters, arithmetic mean values and standard deviations and coefficients of variation of empirical distributions of parameters of these machines are determined. Between the studied resultant and factorial traits, a positive correlation was found with correlation coefficients in the range from 0.523 to 0.893 with correlation ratios of the resultant traits to factorial ones, which took values from 0.611 to 0.899. The closest relationship was found between the volume of the body and the overall length of the cars. The change in body volume from the overall length of the car, body volume from the height of the car and vice versa overall length and height of the car depending on their volume is described by straight lines with positive body coefficients. The change in body volume depending on the overall width of the machine is also described as a straight line with a positive angular factor, and the change in the overall width of the machine depending on the body volume is better described by a slowly increasing power function. The model lines of rectilinear regression of the majority of effective signs on factorial and curvilinear regression of overall width of cars on body volume are developed. If the last change is given by the equation of increasing hyperbola (R2 = 0.311), as a partial case of slowly increasing power function, then the asymptote of the hyperbola can be determined with the estimated maximum overall width of body machines for solid organic fertilizers, which should be 2745 mm.
Increasing the Efficiency of the Use of Transport Vehicles in Agro-industrial Production by Harmonizing their Operational Characteristics and Operating Conditions
Authors:   Central Ukrainian National Technical University, Aulin Viktor , Hrinkiv Andrey ,   Central Ukrainian National Technical University, Lysenko Serhii ,   Central Ukrainian National Technical University, Holub Dmitro ,   Central Ukrainian National Technical University, Livitskyi Oleksandr ,   Central Ukrainian National Technical University
Published: March 2023

This paper examines the issue of increasing the efficiency of the use of transport vehicles in agro-industrial production by harmonizing their operational characteristics and operating conditions. The approach of matching the operational characteristics of machines with the conditions of operation is proposed, which is based on structural and simulation models of the "transport machine-conditions of its operation" system. An iterative solution of the simulation model with the search for optimal parameters is proposed. The specific fuel consumption for carrying out transport work is taken as an integral criterion for the efficiency of the use of a transport vehicle at an agro-industrial production enterprise. The specificity of the operating conditions of transport vehicles is proposed to be characterized by the consistency coefficient, which reflects the influence of operating conditions on the specific fuel consumption during transport operations. This coefficient takes into account the influence of the characteristics of the engine, cargo and external load. the corresponding system of equations is given as a mathematical model, which was supplemented with auxiliary dependencies that determine the boundary conditions of the operation of individual subsystems of transport machines, their control conditions and transitions of the model from a dynamic state based on a simulation model, the characteristics of machines and their structural elements in time are calculated for cases of partial high-speed and loading modes and transitions between them. Matching the characteristics of transport vehicles with the operating conditions, justifying their optimal design parameters, was carried out by selecting the transmission parameters, which ensure the improvement of conditions by partial damping of load fluctuations. The results of the parameters of the damping assembly of the transmission of the KamAZ-4308 car for different driving modes are presented. For these conditions, basic, theoretical, and experimental evaluations of the consistency coefficient were carried out, as well as recommended driving modes of transport vehicles when removing grain from the КамАЗ-4308 combine for cars and МТЗ-82+2ПТС4 tractor units.
Application of Statistical Methods of Scientific Researches in the Surveying of Passengers Flows of Urban Road Transport
Authors:   Kremenchuk Mykhailo Otrohradskyi National University, Zahorianskyi Volodymy
Published: March 2023

The purpose of the paper is to propose scientific and methodological approaches to the generalization of passenger flow survey methods, the formation of the route transport network of the city, the calculation of the required type and number of rolling stock of passenger road transport, the formation of a list of preferential routes. The paper examines applied aspects of the application of the theory of urban passenger transportation in relation to transportation by means of passenger road transport of the city (PRTC). The main concepts of the theory of urban passenger transport and the issue of interaction between urban passenger transport and the city being served are analyzed on the basis of system concepts. An analysis of the main factors that affect the quality of planning, control and regulation of passenger road transport in the transport systems of cities has been carried out. Aspects of the theory of urban transport systems and design calculations of passenger transport by road are also considered. The research was carried out by the formation of new scientific and methodological approaches and scientific argumentation proposed on the basis of numerous works of domestic and foreign scientists in the field of passenger transportation organization. Research method are mathematical statistics and modeling. The solution to the tasks of urban transport service is divided into two main complexes: the design of urban transport systems, and the organization of urban transport traffic. To form an optimal or rational route network, as well as to effectively use rolling stock and ensure a high level of passenger service, it is necessary to know the directions, sizes and degree of unevenness of passenger flows, the specific values of which are established during certain surveys. When surveying passenger flows, it is necessary to obtain reliable data in order to use them in solving problems of improving the quality of passenger service. But when choosing a survey method, it is necessary to take into account the complexity of the method and the costs of its implementation.
The Novikov coalgebras
Authors:   L.N. Gumilyov Eurasian National University, Kozybaev D.Kh. , Naurazbekova A.S. ,   L.N. Gumilyov Eurasian National University
Published: March 2023

In the present paper, necessary and sufficient conditions are found under which a coalgebra is a left-symmetriccoalgebra. A method for constructing coalgebras is described. An example of a left-symmetric coalgebra is constructed.Necessary and sufficient conditions are given under which a left-symmetric coalgebra is a Novikov coalgebra. An exampleof a non-locally finite Novikov coalgebra is constructed.
A helyszíntől független repülőtéri irányítás katonai alkalmazhatóságának vizsgálata a kapcsolódó SESAR-projekt tapasztalatainak tükrében
Authors: Horváth Gábor
Published: March 2023

A helyszíntől független repülőtéri irányítás (remote tower, rTWR) technológiai koncepciójának polgári megvalósítása során az alkalmazók a különböző repülőtéri funkciók digitalizálásának és integrálásának segítségével leginkább a költséghatékonyságra, valamint a teljesítménynövekedésre törekednek. Ezek a törekvések azonban alacsonyabb prioritással szerepelnek azokban a képletekben, amelyek az rTWR-technológiát a katonai alkalmazhatóság szemszögéből vizsgálják, és a fiskális szempontok háttérbe helyezését követően a műveleti körülmények között prognosztizált hatékonyság értékelésére fókuszálnak.
Study on the Role of Cultural Contents for the Resolution of Cultural Conflict between Korea and China
Authors:   Academic Association of Global Cultural Contents, Li Dongbei
Published: March 2023

It has now been 30 years since the establishment of diplomatic ties between Korea and China, but the current relationship between Korea and China is not warm. Rather, the relationship between the two countries is deteriorating due to extreme anti-China and anti-Korea sentiments between the publics of the two countries. The two countries, as neighbors in Northeast Asia, have grown through repeated exchanges and conflicts over a long period of time due to complex intertwined interests despite similar cultural backgrounds. nowaday, after the establishment of diplomatic ties between Korea and China, Korea and China have become economically important partners as the largest trading partners, and neighbors with common tasks to cooperate for peace in Northeast Asia. The analysis of the relationship between the two countries, which occupy an important position, has been mainly done in the political and economic aspects, but here we will examine the conflict in the cultural aspect. In order to overcome this cultural conflict between the two countries, we would like to seek positive ways of cultural exchange, such as understanding different values and mutual communication, as well as identifying the conflict. Therefore, this article aims to discuss the role of cultural contents in resolving the cultural conflict between Korea and China as well as organizing the factors of the conflict between Korea and China.
A Phenomenological Study on Self-Regulated Learning and Learning Motivation of University Students in the Non Face-to-Face Era: Focusing on the Use of Camstudy
Authors:   Academic Association of Global Cultural Contents, Kwon Jinju
Published: March 2023

This study aimed to understand the aspects of self-regulated learning and learning motivation of college students based on the experience of college students living in the non-face-to-face era after the COVID-19 pandemic. In-depth interviews were conducted with 9 college students using a phenomenological method to discover the meaning and essence of experience. As a result, 5 upper themes and 10 sub-themes were derived. The parent topic is as follows. 'Responsibility of discipline chosen by oneself', 'tension of others' gaze', 'advantage of being together', 'trust in effectiveness', 'advantage of online learning'. This was interpreted based on Self-Determination Thoery and Self-Determination Theory. As a result, Camstudy corresponds to behavioral control among self-regulated learning, and the initial motivation for using it shows various levels of self-determination. However, as the experience is repeated, the It was found that autonomy tended to increase more. This study is meaningful in that it provided basic data necessary for planning various contents and establishing policies to support college students' self-regulated learning.
Theatrical composition and irony in Le Square
Authors:   Academic Association of Global Cultural Contents, Kim EunneKyung
Published: March 2023

The genre destruction of modern novels has had a positive effect on the expansion of cultural contents and the broadening of readers' imagination and understanding of literary works. Among the representative writers, Marguerite Duras is considered to have played a pioneering role. In the midst of introducing the components of the play and borrowing the expression method from the novel, the oral effect of irony is said to be multiplied. The narration method containing the expression of irony that reveals the truth in an indirect way shows the artist's wish to communicate the truth inherent behind superficial facts. The author's intention to reveal the truth hidden behind superficial facts is sometimes expressed in the author's narrative style, which contains the expression of irony that alludes the truth in a detour. In Duras' novels, we frequently encounter expressions of irony that connote semantic distances, both structurally and contextually. First of all, if we come to review it structurally, we can find the irony in Duras's work in the structure, the silence and the incomplete ending at the beginning and the end. Among Duras's works, we will analyze Le Square, which presents the intersection of a character's hope and reality, and examine the irony of its structural organization and semantic distances. Then, if we examine each sentence in detail, we can recognize the irony through the distance of meaning formulated in context. The expression of irony, in the structural composition and through the context, is one of the pathways to approach the truth that the author is trying to convey.
Nükleer Reseptörler
Authors: KIRTIL Yasin , KANBUR Murat
Published: March 2023

Gen ifadesinin kontrolü, modern moleküler biyolojinin merkezi ve önemli bir amacı haline gelmiştir. Nükleer resep- törler, tipik olarak hedef genler ile birlikte DNA yanıt elementlerine bağlanarak genetik ifadeyi düzenler. Son yıllarda yapılan araştırmalar, nükleer reseptör ailesinin, vücudun içindeki birçok kimyasal düzeyindeki dalgalanmalara karşı vücudun tepkisine esas faktör olduğunu ortaya koymuştur. Nükleer reseptörler metabolizma, homeostaz, farklılaşma, büyüme ve gelişme, yaşlanma ve üretim (hücre yenilenmesi) gibi birçok fizyolojik süreçte önemli roller oynar. Nükleer reseptör fonksiyonları çok karmaşıktır ve birbiri ile bağlantılıdır. Bu karmaşıklığa rağmen nükleer reseptör ailesi önemli ilaç hedefleri olarak yer almaktadır. Bu derlemede insan ve hayvanlarda bulunan nükleer reseptör ailesi ve fonksiyonla- rı hakkında bilgiler verildi.
FEATURES OF ENTERPRISE COST MANAGEMENT WHEN CARRYING OUT THE FOREIGN ECONOMIC ACTIVITY
Authors:   V.N. Karazin Kharkiv National University, Shumilo Olha , Yevtushenko Victoriіa ,   V.N. Karazin Kharkiv National University, Shut Artem ,   V.N. Karazin Kharkiv National University
Published: March 2023

A study is made of the theoretical and methodological characteristics of cost management when carrying out the foreign economic activity of the enterprise, and the features of this process are determined. The authors give their reasons for the necessity to analyze the costs of foreign economic activity and determine the peculiarities of foreign economic activity affecting the costs of the enterprise. The classification of costs of foreign economic activity has been considered, and specific costs spent in the process of foreign economic activity are distinguished, among them, there are costs for: the process of carrying out foreign economic operations; customs clearance of export and import transactions; prevention of foreign economic activity risks; export activity; transport provision of foreign economic agreements; insuring the parties against foreign currency risks during the execution of monetary, financial and payment terms of foreign economic contracts. It is noted that the process of managing costs of foreign economic activity is a system process that is based on general management functions and should include two aspects – target and cost-oriented. Due to the functioning of such a system, it is possible to plan, optimize and control costs from the long-term perspective and achieve the company's goals in the field of foreign economic activity. The tasks faced by the enterprise when managing the costs of foreign economic activity are defined. The research considers the cost management methods that are expedient to use at the enterprise during the management of foreign economic costs. The article substantiates the need to create a unified cost management system for both domestic market enterprises and operations conducting economic activity on international markets. It highlights the role of the state as a legal institution, which directs its activities to unite the interests of society and satisfy the consumer needs, as well as everyone due to the realization of power obtained during the creation of a unified system of cost management. Methods of management and state regulation of enterprise costs are determined.
INFLUENCE OF TAX POLICY ON INVESTMENT CLIMATE OF THE COUNTRY
Authors:   Vinnytsia Institute of Trade and Economics of State University of Trade and Economics, Cherneha Veronika
Published: March 2023

In the conditions of growth and development of the economy of our country, it is important to find modern sources of growth and formation of the pace of its upward dynamics in connection with a certain limitation of internal resources and constant increased levels of risks for foreign and domestic investors. Investments today play an important role in the economic development of the country and determine the overall growth of its economy. In the modern conditions of the development of the world economy, investments are able to ensure the production of a conceptually new level of business results and create added value, sources of financial resources and additional profits. In view of the above, the introduction of tax methods of state regulation plays an extremely important role in the process of building an investment model for the economic growth of the country's economy. The search for levers for the activation of investment activities is especially relevant at this stage, because the practice of economically developed countries shows the role of investments as the most important factor of economic growth. Today, Ukraine is on the path of comprehensive economic transformations. Under such conditions, one of the main directions of state policy at the current stage is the improvement of the investment climate and the improvement of the efficiency of investment processes. Our country has a high level of investment potential and, unfortunately, does not realize it to the maximum. Ukraine is rich in various resources, which today are extremely necessary for foreign countries, but it almost lacks effective stimulating levers for establishing and strengthening international cooperation. Therefore, the business and investment environment of the country is determined by the investment climate – a set of various factors that determine the degree of risk of capital investments, the possibility of their effective use, and also ensure the investment activity of domestic and foreign investors. Namely, tax policy has a significant impact on investment activity.
INTERNATIONAL EXPERIENCE OF BANK TAXATION
Authors:   Ivan Franko National University of Lviv, Sych Olha , Kozachuk Olena ,   Ivan Franko National University of Lviv
Published: March 2023

The article systematizes approaches to bank taxation in countries with developed market economies and Ukraine. The foreign experience was analysed and an analogy with domestic practice was made. The components that include the object of taxation of banking institutions are given. The main statistical indicators regarding the income tax of Ukrainian banks were analysed according to the data of the National Bank of Ukraine in dynamics. It has been proven that in Ukraine the share of bank income tax does not exceed 1% of all tax revenues. The global experience of banking taxation in the USA, Italy, France, Japan and other countries was studied. In the article, considering the global practice of taxation of banks in modern conditions, the key features of taxation of banking institutions are highlighted. Different methods of preferential taxation of banks are defined. A comparative analysis of the taxation systems of banks of Ukraine and other countries was carried out. There are two approaches to taxation of banking activity in the world. The first, which can be observed in the practice of most countries, provides for the cancellation of benefits used by banking institutions compared to other business entities to further establish equal taxation of financial institutions and enterprises. The second approach consists in differentiated taxation of banking activities, considering the role of banking institutions in economic processes and the specifics of banks' activities as financial intermediaries. Revenues from taxpayers and fees in the banking sector make up a small part of national and local budgets. Promoting the effective functioning of the banking system will provide an opportunity to increase the financial potential of the state by using the attributes of the taxation system, accounting, and reporting for banking institutions. In the conditions of war, to ensure the uninterrupted functioning of the country's financial system, it is advisable for Ukrainian banks to apply the following benefits: exemption from taxation of bank funds invested in innovative enterprises; tax benefits for banks offering long-term investment loans. The obtained results of the study can be implemented in the activities of state structures in the field of taxation in terms of making corrections in the organization of the banking system of Ukraine.
PROSPECTS OF MINIMIZING THE LEVEL OF FINANCIAL RISKS DUE TO THE IMPLEMENTATION OF FINANCIAL CONTROLLING AT THE ENTERPRISE
Authors:   Odesa National Economic University, Pinti Anastasiia , Lapina Iryna ,   Odesa National Economic University
Published: March 2023

The article substantiates the relevance and significance of the implementation of financial controlling in the financial and economic activities of enterprises. The role of the implementation of financial controlling in improving the functioning of enterprises is presented. Financial controlling should be considered a highly effective tool for achieving minimization of the impact of financial risks on the processes of the company's functioning. The main functions of financial controlling are presented and the components of the financial controlling system at enterprises are characterized. Financial controlling should be noted as a highly effective coordinating system for ensuring relationships between the formation of an information base, financial analysis, financial planning and internal financial control at the enterprise. The expediency of forming hedging strategies in order to minimize financial risks in the process of the enterprise's management process is argued. One of the prospects for reducing the level of financial risks is the hedging process, which is characterized by the use of mechanisms to neutralize the risk of probable financial losses: both internal (which are carried out by the company independently) and external (based on the transfer of risks to other entities). The methods of minimizing financial risks, which are recommended to join financial controllers at the enterprise, are highlighted. Ways to avoid financial risks and the possibility of obtaining additional sources of profit formation of the enterprise are presented. The processes of neutralization of financial risks in the financial controlling system must be based on certain conditions, and it is worth emphasizing that the rejection of one financial risk does not generate the occurrence of another risk of a higher or equivalent level. The mechanism of financial controlling of the enterprise based on the minimization of financial risks is described. Financial controlling needs to focus on financial operations that are not typical for the financial activities of the enterprise and are of an innovative nature.
ТОРГОВЕЛЬНЕ СПІВРОБІТНИЦТВО УКРАЇНИ З ТУРЕЦЬКОЮ РЕСПУБЛІКОЮ
Authors: Федун Ігор , Стецько Микола , Стржельська Ірина
Published: March 2023

Стаття присвячена сучасному стану розвитку світового господарства, який характеризується зростанням виробничої та торговельної діяльності, розширенням економічних зв’язків між різними країнами, поглибленням процесів спеціалізації й кооперування виробництва в межах міжнародного поділу праці. У таких умовах міжнародні економічні відносини стали ключовим чинником успішного розвитку національних економік. Зовнішньоекономічна діяльність вважається основним чинником економічного розвитку будь-якої країни. Активізація торгівлі з Турецькою Республікою – є пріоритетом завдань багатьох інституцій (ТПП, МЗС та МЕ). Подібні дослідження вимагають повноцінної статистики й сучасного методичного супроводу. Мета роботи полягає в ґрунтовному дослідженні переваг торговельного співробітництва поміж Україною й Туреччиною та визначення спроможності і перспектив використання результатів у розробці фундаментальних засад торговельної політики України. Здійснено всебічний порівняльний аналіз показників, котрі відображають зовнішньоторговельну політику й ставлення урядів країн щодо покращення підтримки експортно-імпортних взаємовідносин в Україні та Турецькій Республіці.
La problemática de la confesión realizada fuera de la etapa de desahogo de pruebas en los Juicios Mercantiles
Authors: Aguilar  Domínguez Alexis
Published: March 2023

El presente trabajo aborda y emite una posible solución a las incógnitas que arroja y surgen del artículo 1235 del Código de Comercio vigente en la Federación, y éstas nace debido a que dicho numeral del códex en comento, es omiso en precisar diversas cuestiones que atañen a la ratificación producida sin la presencia judicial.

Una vez citado y estudiado el precepto legal objeto este trabajo, se expresan una batería de cuestionamientos, para posteriormente omitir una opinión con base en la legislación mercantil, la jurisprudencia y en la práctica jurídica; sendas opiniones son respecto a cada punto en particular cuestionado, en lo que atañe a la confesión emitida sin la presencia judicial y para que ésta tenga valor probatorio pleno es necesaria su ratificación.
El Derecho Humano al olvido: Un estudio de derecho comparado desde las teorías garantista y del derecho penal del enemigo en España, Chile, Colombia y México
Authors: Elizalde Castañeda Rodolfo Rafael , Serrano Galván Krisel
Published: March 2023

El propósito de este trabajo es investigar y analizar el marco doctrinal, constitucional y convencional que países como España, Chile, Colombia y México, han dado al derecho humano al olvido; así como determinar la influencia que en la adopción o limitación de este derecho han tenido las teorías, garantista y del derecho penal del enemigo, puesto que se trata de teorías diametralmente opuestas. Se utilizó el método comparativo. Cada país ha regulado de manera diferente este derecho humano que se ha visto influido tanto por la teoría garantista como por la teoría del derecho penal del enemigo.
La enseñanza de la ética en las profesiones jurídicas
Authors: Torres Ortega Ilsse Carolina , Gallardo Martínez Yurixhi
Published: March 2023

El presente trabajo tiene por objeto explorar cómo incorporan el componente ético en sus procesos de enseñanza/aprendizaje un grupo de escuelas de Derecho de la región occidental de México y, a partir de esto, concluir algunas propuestas respecto a lo que las escuelas de Derecho pueden hacer para potencializar la ética en la enseñanza jurídica. El trabajo está dividido en cinco apartados: en la primera parte, abordamos la cuestión de para qué sirve la ética a la educación jurídica; en la segunda parte, analizamos el papel de la ética en las instituciones de educación superior; en la tercera parte, presentamos el escenario de principios y/o valores que expresamente asumen estas instituciones; en la cuarta parte, reconstruimos sus estrategias de adhesión a estos principios y/o valores; y, finalmente, en la quinta parte, realizamos algunas propuestas para que la ética se incorpore a la enseñanza del Derecho. En general, argumentamos que la ética sirve al Derecho más allá de un sentido instrumental, toda vez que, con base a ella, guiamos nuestras vidas y la toma de las mejores decisiones. Se proponen acciones concretas para la inclusión de la ética profesional en el currículum y para el desarrollo de acciones que permitan que la adhesión de las instituciones a la ética se convierta en una realidad palpable.