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РОЛЬ НАЛОГА НА ДОХОДЫ ФИЗИЧЕСКИХ ЛИЦ В ДЕМОГРАФИЧЕСКОМ КРИЗИСЕ

Целью статьи является исследование социальной функции налога на доходы физических лиц в решении демографической проблемы. В России наблюдается спад населения из-за высокой смертности, эмиграции и низкого уровня рождаемости. Приоритетными задачами становятся меры преодоления демографического кризиса. Направления государственной политики по демографии не ограничиваются социальными программами, а затрагивают налогообложение доходов физических лиц. Социальная функция НДФЛ реализуется через создание налоговых стимулов. Так, для повышения рождаемости предусмотрены стандартные вычеты на детей, социальные вычеты за их обучение. Мотивация граждан к здоровому образу жизни реализована через социальный вычет на «фитнес», введение вычета за выполнение нормативов ГТО. Доходы бюджета от НДФЛ, исчисленного по прогрессивной ставке, перераспределяются на лечение тяжелобольных детей, снижая смертность. Указанные меры не являются основными в решении проблем демографического кризиса, но способствуют формированию у населения позитивного отношения к государственной фискальной политике, благоприятствуют росту населения. Применяемые через НДФЛ стимулы имеют ограниченный эффект, так вводимая семейная выплата не имеет пропорциональной зависимости от количества рожденных детей, соответственно не способствует к расширенному воспроизводству. Указанные меры нуждаются в дальнейшем совершенствовании. Автор предлагает повысить порог для прогрессивной ставки НДФЛ, установить размер вычетов на обучение в размере фактических расходов, усовершенствовать расчет семейной выплаты и расширить на налоги предпринимателей для ее применения. The purpose of the article is to study the social function of the personal income tax in solving the demographic problem. In Russia, there is a decline in the population due to high mortality, emigration and low birth rate. Measures to overcome the demographic crisis are becoming priorities. The directions of state policy on demography are not limited to social programs, but affect the taxation of personal income. The social function of personal income tax is realized through the creation of tax incentives. So, to increase the birth rate, standard deductions for children and social deductions for their education are provided. The motivation of citizens to a healthy lifestyle is realized through a social deduction for "fitness", the introduction of a deduction for compliance with TRP standards. Budget revenues from personal income tax, calculated at a progressive rate, are redistributed to the treatment of seriously ill children, reducing mortality. These measures are not the main ones in solving the problems of the demographic crisis, but they contribute to the formation of a positive attitude among the population towards state fiscal policy and favor population growth. The incentives applied through personal income tax have a limited effect, since the introduced family payment does not have a proportional dependence on the number of children born, respectively, does not contribute to expanded reproduction. These measures need to be further improved. The author proposes to raise the threshold for the progressive personal income tax rate, set the amount of deductions for tuition in the amount of actual expenses, improve the calculation of family payments and expand it to entrepreneurs' taxes for its application.

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Biodegradable mulching materials for agriculture: technology and environmental safety

Soil mulching is a common agricultural technique that reduces moisture loss, suppresses weeds, regulates soil temperature, and generally increases yield. Traditionally, low-density polyethylene is used for these purposes due to its mechanical and barrier properties, resistance to all forms of degradation, simple processing of cover soil, and low cost. However, using polyethylene has several artificial and environmental risks associated with difficult biodegradability, the difficulty of its removal after the harvest cycle, and final disposal. Therefore, there is great interest in the use of biodegradable mulch films. Two groups of materials most suitable for producing biodegradable coatings are polysaccharides of natural origin and biopolymers of synthetic origin. Technological methods for producing biopolymers from raw natural material by extraction from biomass and chemical or biotechnological methods are analyzed. Data are presented on the potential of biodegradable mulch materials of natural origin, films based on polysaccharides, synthetic polymers, and those applied as a solution for possible replacement of traditional mulch materials. A comparison was made of the compositions of biodegradable coatings, their properties, and their effects when used. The prospects and ways of introducing biodegradable film materials into agricultural practice are summarized.

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Open Access
Thermal conductivity of urban and artificial soils: methodological aspects and mathematical modeling

There are various methods for experimental determination of the thermal conductivity dependence on soil moisture and substrates. The influence of the sample structure (monolith, bulk sample), sample temperature, the method of installing the probe into the sample on the obtained readings of the TEMPOS device was studied and methodological recommendations were proposed. The dependence of thermal conductivity of soils bulk samples and substrates on moisture is shown. The spread of thermal conductivity values in the moisture range from hygroscopic to full moisture capacity for soddy-podzolic soil is 0.229–1.430 W/(m*K), for peat – 0.250–0.521 W/(m*K), for sand – 0.280–2.605 W/(m*K), for a mixture – 0.234–1.568 W/(m*K). ). The influence of properties such as density, particle size distribution, specific surface area, organic matter content, salinity affected thermal properties to a lesser extent. The established patterns can be used to calculate the temperature regime of soils in solving a number of applied problems related to the construction of special soil objects, for example, when creating urban soil structures. For this, it is necessary either to determine the thermal conductivity experimentally, or to calculate it, using the physical parameters of soils and substrates. The first method is labor-consuming, the second is less accurate. As an example, the equations available for work in the HYDRUS-1D (Chang–Horton and Campbell) model are used. These equations either overestimate the thermal conductivity in the area of high substrate humidity, or underestimate the thermal conductivity in the area of low substrate humidity (sand, loam, peat and a mixture based on them).

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Open Access
Granulometric Parameters Determination of the Caviar-Hawk Complex as a Dispersed System for the Fractionated Lecithin Technology Implementation

For the functional food product manufacture a man can use secondary raw materials, the caviar–hawk complex, particularly. The main technological operations in the lecithin–containing substances production include its extraction processes from the initial caviar raw materials and raffinate obtained after the first stage of selective extraction. The operation mechanism requires a comprehensive study of the granulometric composition of raw materials. It was the research aim. A man assessed the granulometric composition of the caviar–hawk complex by visual analysis of its micrographs. The dispersion analysis demonstrated that the studied raw materials of all the analyzed species ranked as a small caviar, which is typical for ordinary fish objects. The thesis contains schematic elementary particle illustrations of fresh and dry caviar of carp, catfish, pike perch; presents dispersed equivalent sizes and shrinkage values of the research objects. Preliminary caviar grinding during conservation is impractical. Although this procedure leads to the mass transfer process intensification, since a man provides the analyzed caviar for using not only to obtain fractionated lecithin and protein texturate, but also as raw materials for enterprises. Staged experiments confirmed that an increase in the mass transfer rate, including the process of extracting target components from crushed caviar raw materials, was insignificant compared with the cost of additional grinding and loss of native caviar properties. The caviar under study is a finely dispersed product. Its additional grinding gives an insignificant effect.

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Функциональные морфоденситометрические параметры хроматина ядра и цитоплазмы эритробластов и эритроцитов птиц в постэмбриональном онтогенезе

Abstract. The purpose is to characterize the development of the synthetic activity of polychromatophilic erythroblasts and erythrocytes, in particular the status of the hemoglobin-synthesized function of avian erythroid cells in early postembryonic ontogenesis. Methods. The experimental part of the study was carried out in the conditions poultry farm of “Chebarkul’skaya ptitsa” (Chebarkul district of the Chelyabinsk region, Russia). The whole blood of Hubbard ISA F15 broiler chickens of four age groups (n = 40) was studied: group I – 1-day-old chicks; II – 7-day-old chickens; III – 23-day-old broilers; IV – 42-day-old chickens. The scientific novelty. Functional morpho-densitometric parameters of chromatin of the nucleus and cytoplasm of erythroblasts and red blood cells of birds in postembryonic ontogenesis. Cytophysiological and epigenetic parameters of hemoglobin synthesis by erythroblasts and young erythrocytes are important in elucidating the regulation of the functions of blood cells in normal, adaptation and disorders. Criteria for the synthetic activity of erythroblasts and maturing erythrocytes of animals and humans are optical density as an indicator of the concentration of euchromatin and the metabolic dynamics of the cytoplasm, as well as area as an indicator of the distribution of euchromatin in the stroma of the nucleus and the size’s of the cytoplasm. Results. According to the results of calculation of spectral, morphometric and opticometric values of nuclear chromatin, cytoplasm and their indexed ratios for polychromatophilic erythroblasts and erythrocytes, hemoglobin synthesis in early postembryonic ontogenesis is characterized on a model organism of broiler chickens. According to the results of determining the geometric (n = 30) and optical (n = 300) parameters of euchromatin, heterochromatin of the nucleus and cytoplasm, their ratios and indices were calculated for polychromatophilic erythroblasts, polychromatophilic erythrocytes and mature erythrocytes in peripheral blood smears (n = 158) stained by Pappenheim. Cytochemical reactions reflecting the physiological and biochemical interrelations of erythroblasts and erythrocytes are the basis of a complex morpho-densitometric test of the activity level of hemoglobin synthesis by erythroid cells in early postnatal ontogenesis.

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Open Access
Analysis of the relationship between the frequency of erythrocytes with micronuclei, semen quality and reproductive indicators in artificial insemination of foxes

Relevance. Reproductive biotechnologies are widely used in various branches of animal husbandry. Their scientifically based application shows high results in obtaining offspring. In fur-bearing cellular animal husbandry, reproductive biotechnology methods also give certain results. At the same time, in order to increase and predict the success in reproduction of fur-bearing animals, it is necessary to control the selection and selection of parental individuals, in particular male sperm donors during artificial insemination.Methods. The studies were performed in February — May 2023. The object of the study were ejaculate samples, peripheral blood smears of 16 silver-black fox males, as well as the corresponding results of artificial insemination (AI). To evaluate ejaculates, the following were studied: sperm concentration — by photometry, their percentage distribution by type of movement — on the ISAS system, sperm morphology — by microscopy. In peripheral blood smears, the frequency of occurrence of erythrocytes with micronuclei was determined using a micronucleus test (MTA). The results of the IO were evaluated by the number and percentage of pregnant and missing females, the number of live and dead puppies born.Results. The results showed that with the frequency of occurrence of erythrocytes with micronuclei above 2%, the sperm content in ejaculates was from 45 to 54.5% with non-accessible movement (type c), and from 22.7 to 44.2% stationary (type d). Also, abnormal sperm forms prevailed in the ejaculates of these males (63–83%), while 66–100% of missing females were noted. At the same time, males with MINTS of less than 1.5% demonstrated good ejaculate quality and high efficiency of artificial insemination.

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Open Access
Forms of degeneration of blood cells, their physiological and clinical significance, mechanisms of formation, shadows of cells in blood smears of birds

Relevance. An overview is presented of the patterns of appearance, physiological and clinical significance of shadows of cells, a comparative experimental cytomorphological analysis using the example of polychromatophilic erythroblasts (PolyErythro), shadows of erythroblast (ShadErythro) and undifferentiated shadows cells of in peripheral blood smears of chickens Gallus gallus L.Methods. The studied individuals were divided into four groups (n = 40) depending on the age of the chickens (Postembryonalis — P1, P7, P23, and P42): 1, 7, 23, and 42 days of postembryonic ontogenesis) of a factory herd. ShadErythro apoptotic changes, undifferentiated cell shadows were characterized. Were calculated and characterized the morphophysiological parameters of PolyErythro, ShadErythro and unidentified shadows of cells by high-resolution color microphotographs in blood smears of birds (Pappenheim stained); a total of 158 (n = 158) microphotographs were analyzed.Results. The structured ShadErythro were able in chromatinolized. Unidentified shadows of cells were in a state of cytolysis, fragmentation of the cytoplasm, karyopycnosis and karyorrhexis, chromatin fragmentation, and karyolysis were noted. Structured of ShadErythro and undifferentiated shadows of cells were light purple with a reddish tint. Significant difference in the area of ShadErythro (Sshadow, μm2) was recorded in the ascending area of PolyErythro (Scell, μm2), within 25% (p ≤ 0.001), an increase in the percentage of difference between the minimum and maximum values of the ShadErythro area (Pshad.-cell-differ.-min-max,%) of Pcell-differ.-min-max,% PolyErythro was 36% (p ≤ 0.001). The difference in the percentage difference between the minimum and maximum values of the area of the nucleus of erythroblasts (Pnucleus-differ.-min-max) and the shadows of the nucleus of erythroblasts (Pshad.-nucle.-differ.-min-max) is significantly less than the analogous values (noted above) for cells and shadows erythroblasts, for example, Pnucleus-differ.-min-max exceeded Pshad.-nucle.-differ.-min-max by only 21% (p ≤ 0.001). The percentage of difference between the minimum and maximum values of the nuclear-cytoplasmic ratio ShadErythro (PN/C Ratio-shad.-cell) significantly exceeded the analogous value of PolyErythro (PN/C Ratio) within 64% (p ≤ 0.001). At the same time, the nuclear-cytoplasmic ratio of PolyErythro (N/C Ratio) and ShadErythro (N/C Ratio-shad.-cell) had a relatively minimal difference. The ShadErythro nuclear-cytoplasmic ratio (N/C Ratio-shad.-cell) exceeded the PolyErythro nuclear-cytoplasmic ratio (N/C Ratio) by only 12% (p ≤ 0.001). ShadErythro is maximally represented in chickens aged P1 — 40% and up to 30% (p ≤ 0.05) in P23. In P7, the amount of ShadErythro decreased by 30% (p ≤ 0.05), in P42, a decrease in ShadErythro to 20% (p ≤ 0.05) was recorded. The described dynamics of ShadErythro is due to physiological adaptive processes in the body of broiler chickens in the early period of postembryonic ontogenesis. The data obtained by us from a comprehensive comparative morphophysiological analysis of forms of degeneration of blood cells will be useful in the clinical diagnosis of animal pathologies, experimental and theoretical studies of cellular adaptations of the functional blood system and the whole organism.

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Open Access