Minimum Allowable Level Research Articles

Proposed novations in global taxation

Subject. Tax competition between jurisdictions, contributing to profit removal of multinational enterprises (MNEs) from taxation is a serious problem in the global economy. To solve it, an international agreement was concluded in 2021 with a wide range of participating countries, which contains important novations for the entire system of global taxation. However, its implementation is an open question. Objectives. The aim is to provide a unique study of the content of the proposed novations in global taxation, and possibilities and prospects for their implementation in national legislation. Methods. The study employs general scientific methods, like abstraction, induction, deduction, synthesis, comparative analysis. Results. The paper describes the content of two components of the said agreement, gives a forecast of possible consequences of their application for MNEs’ profit taxation, substantiates the position that in the modern terms of world economy, the implementation of these novations will be postponed. Conclusions. The novations contained in the international agreement of 2021 specify the application of the territorial principle of taxation for MNEs’ income (pillar 1) and introduce the minimum allowable level of tax on their corporate profits (pillar 2). The implementation of the novations will influence the overall level of corporate taxation in separate countries, especially in low-tax jurisdictions, limit the possibilities of international corporate tax planning and removal of profits from taxation, and modify the practice of granting tax preferences to businesses. However, under current economic and political turbulence in the world economy, one should not expect imminent implementation of the novations into national legislation.

Postpartum haemorrhage: minimum allowable haemoglobin level

Despite defining the acceptable postpartum haemoglobin levels, there is neither consensus, nor a strong statistically proven analysis of its minimum safe level and its influence on systemic haemodynamic and oxygen metabolism in particular.
 The aim. Therefore, this study aimed to determine statistically minimal allowable haemoglobin levels in postpartum women in case of postpartum haemorrhage which allows the cardiac functional status and oxygen metabolism to be maintained on the lower margin of the physiological range.
 Materials and methods: Clinical research was on 113 postpartum women who had received blood transfusions for postpartum haemorrhages were selected for this study. The following circulation parameters were assessed: heart rate (HR), systolic blood pressure (BPs), diastolic blood pressure (BPD), mean arterial pressure (MAP), central venous pressure (CVP), cardiac index (СІ), contractility index (ΔS), systemic vascular resistance index (SVRI), systemic oxygen delivery index (IDО2), systemic oxygen consumption index (IVО2), tissue oxygen extraction ratio (O2ER).
 Results: Through a comparison of hemodynamic parameters depending on haematocrit and haemoglobin levels in patients with postpartum blood loss it was discovered that in case of blood loss and consequent intensive therapy aimed at TBV (total blood volume) restoration statistically significant changes of BPs, MAP, СІ and SVRI were observed. Also, during this study linear high-degree correlations between СІ, ΔS and Hb levels were found.
 Analysis of systemic oxygen transport dependence on haematocrit and haemoglobin levels for patients during the early postpartum period demonstrates significant differences in cardiac indexes with a strong positive statistically significant correlation between these parameters and haemoglobin levels.
 Conclusion. From the calculation of the minimum allowable haemoglobin level in postpartum women in case of blood loss using linear regression with coefficients calculated through the method of least squares the Hb=82.5 g/L value was obtained, which can be considered the minimum allowable level in postpartum women in case of postpartum blood loss which allows the cardiac functional status and oxygen metabolism to be on safety physiological range

Melamine induced changes in histopathology of the main organs and transcriptional levels of MAPK signaling genes in kidneys of female mice.

Melamine is an important chemical raw material used in industries, which has potential health risks to animals and humans. Current research mainly focuses on the toxic effects of high-dose melamine ingestion. However, there are few reports on whether melamine at the current limited standard dose has adverse effects on various tissues and organs, and whether there are sensitive target genes for risk evaluation. For this, 24 female Kunming mice were fed 0, 1.8-, 3.6-, and 7.2- mg/kg/d melamine via drinking water for consecutive 28 days, respectively. The morphological changes of the ovarian, hepatic, and renal tissues were firstly observed. The results demonstrated that the histopathology of ovary, liver, and especially in kidney had been altered by melamine intake in female. And then, the transcriptional levels of MAPK signaling genes including p38, ERK1, ERK2, JNK1, and JNK2 in kidneys were investigated by real-time PCR. The data showed that ERK1 and p38 mRNAs expressions were up-regulated significantly by melamine, suggesting that ERK1 and p38 transcriptional levels in the kidney might to be considered as candidate targets for lower-dose melamine toxicity. This study not only provides potential targets for the diagnosis and prevention of melamine damage, but also helps to assess the health risks of the current minimum allowable levels of melamine in food and environment.

Creation of a Decision Support System for Improving Multimodal Transportation

The article presents an approach to solving the problem of choosing a vehicle fleet when delivering goods via the multimodal logistics channel "Producer - Central Warehouse - Shop" using simulating. Transportation costs are considered target functionality. Additional restrictions are the minimum allowable level of loading of a transport unit and the minimum required level of assortment of goods in the store. The optimization experiment carried out has shown the effectiveness of this approach. The developed simulation model acts as the core of the decision support system for improving multimodal transportation.

Glass composite modified with silicon carbide and gallium arsenide, that absorbs electromagnetic radiation

The possibility of using waste of semiconductor manufacturing containing silicon carbide and gallium arsenide as an effective additive in radio absorbing material preparation was established as a result of research. The resulting material meets the requirements of effective porous electromagnetic radiation absorbers of extremely high frequency range: maximum absorption and minimum reflection of electromagnetic radiation, fire safety, the minimum allowable level of toxic and hazardous substances.

On the method of calculating the cost of sugar beet

In the current economic system of Russia, agricultural production occupies a predominant place as a tool for improving the country’s national security. Agricultural production is characterized by a number of features that are manifested, among other things, in the accounting and analytical activities of economic entities aimed at forming the cost of various types of products, its analysis and subsequent management, which makes it possible to ensure the necessary level of agricultural output at the minimum allowable level of costs. The article presents the results of research on cost accounting and cost calculation on the example of sugar beet products, as well as measures to improve the accounting support of calculation processes in the field of beet farming.

THE ELEMENTAL COMPOSITION OF WILD LOTUS CORNICULATUS AND CULTIVATED IN THE SUBTAIGA ZONE OF WESTERN SIBERIA

The composition and content of the elements of the aerial parts of the Lotus corniculatus L. wild-growing and cultivated in the Tomsk region was studied. The elemental composition was studied by neutron activation analysis and flame photometry. The neutron activation method was studied on a CANBERRA analyzer system with a pure germanium detector of the GX-3518 type with Co60 (1332 keV) 1.8 keV placement (neutron flux density 2·1013 neutrons/(cm2·s) for 12 h) . The sodium and potassium contents were determined in the emission mode by flame photometry on a Thermo Solaar M5 Mkll double-beam atomic absorption spectrometer. In wild-growing and cultivated species, the content of 31 elements (Sm, Ce, Ca, Lu, U, Th, Cr, Yb, Au, Hf, Ba, Sr, Nd, As, Ag, Br, Cs, Tb, Sc, Rb, Fe, Zn, Ta, Co, Na, K, Eu, Sb, La, Pb, Cd). In wild-growing and cultivated samples from the Tomsk region, high concentrations of Ca, K, Na, and Zn are noted, compared with the data given in the literature on lamb from other regions. According to the content of heavy metals, wild-growing and cultivated in the Tomsk Oblast baby candy meets the requirements of regulatory documents and can be used for the production of dietary supplements, herbal medicines and herbal pharmaceutical substances. In terms of Zn content, wild-growing and cultivated lamb does not meet the requirements for the minimum allowable levels of this element for feed, which manufacturers should take into account.

Diagnostics in lean management system of industrial enterprise

The object of research is methods for diagnosing the elements of the value stream of an industrial enterprise in their interaction, taking into account the focus of the result on minimizing waste in the system of lean management. On the organizational and methodological aspects of diagnostics, it is expedient to consider a rational combination of effective methods, in particular the concept of lean production, the use of which is directed, first of all, to overcoming the crisis situation of the industrial enterprise and also continuous assessment of lean changes and effective transformations, minimization of waste and establishment of reserves for possible reduction of unproductive expenses.Based on the results of the application of the cognitive method and the method of scientific information retrieval, it is established that there is no single approach to the treatment of the essence of diagnostics. But the common position remains the search, identification and identification of problem aspects of the activity and possible prospective tendencies with the purpose of developing alternative options for the best development of the enterprise. Based on the results of the use of critical analysis and logical generalization, it is proposed to consider the diagnostic process through a causative relationship with management functions. This is ensured by the integrated use of a set of expedient methods of lean production within the framework of individual functions.Further development of the interpretation of «diagnostics» is received as a process from the position of mutually fulfilling rational specific lean methods, techniques, means and procedures. The purpose of the diagnostics is identification of external and internal factors in a directed action (assistance/obstruction) to provide value to the customer and forecast the development of an industrial enterprise. It is proved that diagnostics in the management system of an industrial enterprise is expedient to realize through the coordination of management functions (accounting, control, analysis, planning, stimulation). Result are focused on eliminating costs non-value-added, reducing to the minimum allowable level of technologically necessary costs non-value-added, searching for hidden reserves of costs to value-added.

English

Surface irrigation systems still remain the most used irrigation system worldwide mainly due to its energy savings capacity and ease of operation. However, they show low performance level as a consequence to the general design and inadequate management. Therefore, the aim of this study was to develop a tool capable of optimizing the performance level of furrow irrigation systems with the continuous flow from successive simulations of the advance phase and predictions of performance parameters in irrigation systems. The proposed model, written in DELPHI 5.0 programming language and called Software Applied to Surface Irrigation Simulations (SASIS) had its validation tested for different field conditions. The results showed that the applied flow rate plays a decisive role on the performance parameters of irrigation systems with the best performances flow rates close to the minimum allowable levels. The field parameter that most impairs the optimization of the irrigation performance is infiltration, while the length and slope did not decisively interfere in optimization, which can be achieved for a wide range of values ​​for these parameters, and also in soils with high infiltration rates. The great difficulty in optimization is to minimize percolation losses, but in soils with low infiltration rates, both percolation and runoff losses can be easily minimized. The SASIS model has been an effective mechanism in performing numerous simulations within a flow range between minimum and maximum, aiming to determine the relationship between flow rate and water application efficiency, percolation and runoff rates and hence optimize the performance of furrow irrigation systems with continuous flow.   Key words: Furrow irrigation, flow rate, performance.

Optimal Allocation of Multistate Components in Consecutive Sliding Window Systems

This paper considers a system consisting of n linearly ordered multistate components. Each component can have different states: from complete failure, up to perfect functioning. A performance rate is associated with each state. The system fails if in each of at least m consecutive overlapping groups of r consecutive components (windows) the sum of the performance rates of components belonging to the group is lower than a minimum allowable level. It is shown that, in the case of different components, the system reliability depends on their arrangement. The optimal arrangement problem is formulated, and a numerical tool for solving this problem is suggested. The tool uses an extended universal moment generating function technique for system reliability evaluation, and a genetic algorithm for optimization. Examples of system reliability optimization are presented.

Linear $m$-Gap Sliding Window Systems

This paper proposes a new model that generalizes the linear multi-state sliding window system. In this model, the system consists of n linearly ordered multi-state elements. Each element can have different states spanning from complete failure up to perfectly functioning. A performance rate is associated with each state. The system fails if the gap between any pair of groups of r consecutive elements having the cumulative performance lower than a minimum allowable level W is less than m groups of r consecutive elements. An algorithm for system reliability evaluation is suggested which is based on an extended universal moment generating function. Examples of evaluating system reliability and elements' reliability importance indices are presented.

K-out-of-n sliding window systems

This paper proposes a new model that generalizes the linear multistate sliding window system to the case of multiple failures. In this model, the system consists of independent linearly ordered multistate elements. Each element can have different states: from complete failure up to perfect functioning. A performance rate is associated with each state. The system fails if, at least in groups of consecutive elements (windows), the sum of the performance rates of elements belonging to the group is less than a minimum allowable level. An algorithm for system reliability evaluation is suggested which is based on an extended universal moment generating function. Examples of evaluating system reliability and elements' reliability importance indices are presented.

More accurate determination of the minimum allowable level of sterigmatocystin in piglet feed

Mycotoxicological monitoring of feeds in the Southern Federal District has been carried out. The widespread distribution of molds and considerable contamination of feeds by mycotoxins have been established. The effect of sterigmatocystin in concentrations below the minimum allowable level on blood morphological and biochemical indices of piglets and white rats has been studied.

Can an environment-friendly management policy improve the overall performance of an artificial lake? Analysis of a multipurpose dam in Greece

► Bad management strategies in the operation of large reservoirs may have multiple negative impacts not only to the broader environmental quality but also to the hydrological performance of such projects, due to the dramatic decrease of their reliability. ► Based on a real-world case, we employ a multidisciplinary approach to compromise a number of contradictory water uses and criteria. ► We suggest to maintain the reservoir level above a minimum limit and to establish a constant release for agricultural uses. ► Our analysis with both synthetic and historical data ensures that all economic activities would benefit from this policy. ► Thus, the conflict between environmental protection and exploitation of water resources proved to have efficient technical solutions, although, in practice, it faced multiple social constraints. Taking as example a multipurpose dam in Greece, we wish to show that by following a rational operation policy, where the improvement of the broader environmental system becomes a high-priority target, it is possible to achieve a much more efficient allocation of its “traditional” water uses. In this context, we review the 50-year history of the Plastiras reservoir in central Greece, to highlight the multiple negative impacts from a non-systematic, abstraction-oriented, operation policy. This kind of management is contrasted to a hypothetical one, obtained through a multidisciplinary methodological framework that has been developed ten years ago, which aimed to compromise a number of conflicting water uses. This required establishing a minimum allowable level for agricultural abstractions and stabilising the annual releases for irrigation and drinking water supply. The criteria under study are, directly or indirectly, related to the water storage in the lake. Therefore, the key idea is to investigate the performance of each criterion with regard to the variability of the level, by examining alternative level vs. abstraction control rules. Thus, the quantity of water that would be yearly available is a function of the minimum level allowed and the desirable reliability. In fact, objective analysis indicates that the maintenance of the reservoir level as high as possible is necessary for the conservation of the quality of the lake's landscape, for the development of tourist activity and also for providing drinking water of good quality. The advantages of the proposed framework are then exhibited through a back-analysis that focuses to the recent period. The implementation of this management policy not only would improve the water and landscape quality as well as the tourist perspectives, but also allow for a much more efficient planning of the agricultural and, under some premises, hydroelectric energy needs. Thus, the adoption of a constant annual release, irrespective of the recent sequence of inflows, may be beneficial for the long-term interests of all social groups and, therefore, conflicts among drinking water supply, tourism, landscape quality, irrigation and hydroelectric production would become less intense. Yet, the practice showed that a consensus between scientists, authorities and stakeholders for establishing the suggested policy is a considerably difficult task.

Consecutive sliding window systems

This paper proposes a new model that generalizes the linear multi-state sliding window system to the case of m consecutive overlapping windows. In this model the system consists of n linearly ordered multi-state elements. Each element can have different states: from complete failure up to perfect functioning. A performance rate is associated with each state. The system fails if in each of at least m consecutive overlapping groups of r consecutive elements (windows) the sum of the performance rates of elements belonging to the group is lower than a minimum allowable level. An algorithm for system reliability evaluation is suggested which is based on an extended universal moment generating function. Examples of evaluating system reliability and elements' reliability importance indices are presented.

The Field Crops Irrigation Opportunity in the Perspective of Drought Increase

In the paper, there are presented the research results regarding the rational use of the irrigation water at some field crops: wheat, corn, sunflower, soybean and alfalfa in both irrigated regime and natural conditions, at the SIMNIC - Craiova Agricultural Research and Development Station. Research method was based on the soil moisture’s content balance, through maintaing the soil’s moisture at a minimum allowable level of 70% from the active soil moisture interval and the soil’s field capacity. The lack and/or the irregular repartition of the rainfall, determined/influenced the irrigation water use. The rational use of the irrigation water, conducted at the registering of important yields increase. The irrigation water, as expected, varied yearly according to the climatic conditions and the crop, between 1000 m3/ha for sunflower and 2500 m3/ha at alfalfa.

Linear multi-state sliding-window systems

This paper proposes a new model that generalizes the consecutive k-out-of-r-from-n:F system to the multi-state case. In this model (linear multi-state sliding window system), the system consists of n linearly ordered multi-state elements. Each element can have various states: from complete-failure up to perfect-functioning. A performance rate is associated with each state. The sliding window system fails if the sum of the performance rates of any r consecutive multi-state elements is lower than a minimum allowable level. An algorithm for system reliability evaluation is based on an extended universal moment-generating function. Examples of system reliability evaluation are presented.

The Barents Sea capelin – a review of trophic interrelations and fisheries

Barents Sea capelin, Mallotus villosus (Muller), are preyed upon by many fish, marine mammals, and birds, and are also targeted by a fishery. The Barents Sea is inhabited by other abundant plankton-eaters, such as polar cod (Boreogadus saida), and herring (Clupea harengus), as well as by juvenile demersal fish. The status of the capelin population therefore depends on the abundance and age structure of its spawning stock, the abundance of predators and competitors for food, the strength of year- classes, and the intensity of fishing. Capelin biomass dropped sharply as a result of increased predation and food competition in the mid-1980s and mid-1990s, and the heavy fishing mortality then forced the spawning stock below its minimum allowable level and contributed to the rapid decline. Management of the capelin fishery should take into account the complex of interactions between species to keep a natural balance in the Barents Sea ecosystem. Exploitation of the capelin stock should be effected with due regard to the necessity to keep the spawning-stock biomass sufficiently large as well as to maintain an adequate food supply for other species. 2002 International Council for the Exploration of the Sea. Published by Elsevier Science Ltd.

Yearly simulation of a solar-aided R22-DEGDME absorption heat pump system

The performance of a solar-aided R22-DEGDME absorption heat pump system designed for 100 kW cooling capacity is investigated by a computer simulation using hourly data for Ankara. In summer the generator, and in winter the evaporator, receives solar energy while the remaining demands are met by auxiliary heaters. When needed, these boost the temperature of the water from the storage tank to the minimum allowable levels which are determined as 20°C in winter and over 80°C in summer. The system performance, judged by the fraction of the load supplied from solar energy, is affected mostly from the climate, source temperature limit, collector type and area but little from storage tank size, for the sizes and configuration under investigation. With 400 m 2 of high efficiency collectors, the solar energy supplied 38% of the demand in winter and 91% of the demand in summer.

An examination of environmentally safe levels of zinc (II), cadmium (II) and lead (II) with reference to impact on channelfish Nuria denricus

As a continuation of our earlier studies on the impact of heavy metals on aquatic organisms (Abbasi & Soni, 1984), the behavioural responses and survival of the teleost Nuria denricus exposed to different levels of zinc (II), cadmium (II) and lead (II) were studied. Safe concentration (SC) values of the metals were determined with the help of computer-aided long-term bioassays. Comparisons of the SC with the minimum allowable levels of the corresponding metals in drinking water, effluents, irrigation water and fisheries revealed that, except for a few cases, the existing national and international water quality standards for various water uses are higher than the SC. The disparity between the SC and the permitted levels of zinc and cadmium was especially noteworthy, indicating the need for a thorough re-evaluation of the toxicity and safe levels of these metals.