Normative Ones Research Articles

RIVER-BASIN SYSTEMS OF SMALL RIVERS OF THE WESTERN PODILLYA IN THE CONDITIONS OF ANTHROPOGENIC LOADS: A COMPARATIVE ANALYSIS

The results of complex studies of the basins of the small rivers Dzhuryn, Gnizna, Nichlava, from the point of view of the transformation of natural complexes, the introduction of optimal forms of nature use and effective systems of nature protection for the effective management of the process of ecological, social and economic development are highlighted. Land use optimization models of basin systems have been developed, and an integrated network of nature conservation areas and protected and recreational facilities has been substantiated. The conducted comparative analysis of hydro-ecological, nature protection and land use parameters made it possible to establish.
 The problems of nature management and nature protection in the river basin are closely related. Analysis of the structure of nature use, the ratio of ecologically safe and ecologically dangerous forms within the upper, middle and lower reaches of river valleys demonstrates the degree of balanced nature use and the effectiveness of nature protection regimes.
 The development of the materials of the monograph took place in the process of field research by the authors as part of data collection for writing candidate and master theses. In addition, the authors rely on their own publications in scientific periodicals and approbation of materials in reports at scientific forums on the problems of nature management and nature protection in the basins of the small rivers Dzhuryn, Nichlava, and Gnizna.
 Special attention is paid to small rivers, because they perform extremely important functions in the formation of the hydrological regime of surface waters, directly influencing the system of relations with the local population, being in natural resource relations with them. Small rivers are the only water arteries in settlements, performing economic, recreation and health, aesthetic, climate-regulatory functions. Their general condition is derived from the peculiarities of interaction of local communities with the natural environment, which is based on the principles of productive life of people in harmony with nature. Achieving harmonious relationships primarily depends on the level of ecological culture of citizens, their tolerant and responsible attitude towards nature.
 The small rivers of Western Podillia: Dzhuryn, Gnizna, Nichlava were considered in a comparative analysis with the aim of highlighting general and individual deviations of basic parameters from their normative values, substantiating measures for their optimization. The object of the research is the basins of small rivers of Western Podillia: Dzhuryn, Gnizna, Nichlava. The subject is a comparative analysis of hydrogeoecological and nature protection parameters of anthropogenic influence on their basins.
 The general similarity of the natural and climatic conditions of the territory, the proximity of the location does not guarantee the similarity of anthropogenic loads on river basins.
 The conducted comparative analysis of hydroecological and nature protection parameters of river basins demonstrated. low forest coverage of the territories, which will contribute to increased soil erosion, a specific water and wind regime, less intensive assimilation of greenhouse gases, etc. The indicators of the protection of river basins differ significantly, but all of them are significantly inferior to the optimal value within 10.5%. The indicators of plowing of river basins differ significantly. They are significantly higher than the normative ones by approximately 2 times. The negative consequences of excessive plowing are manifested in increased erosion processes, activation of surface runoff into the river washed humus horizon with mineral, organic fertilizers, toxic chemicals, which definitely manifests itself in the deterioration of water quality. The high built-up area of the Nichlava river basin has a negative impact on the growth of pollution by domestic sewage, solid household waste, the absence of water protection zones within the boundaries of settlements, etc. In general, we have reason to claim that the river landscapes are highly economically developed due to the dominance of anthropogenic lands, on almost 2/3 of the area. Accordingly, the indices of anthropogenic transformation of natural lands by economic activity are high.
 Key words: small river, Western Podillia, Gnizna, Dzhuryn, Nichlava.

Эксплуатация боевой одежды пожарного, оценка технического состояния, сроки эксплуатации

During the operation of firefighter combat clothing, as well as any other product containing textile materials, there is a constant decrease in the values of indicators that determine its technical condition and the possibility of further use. This is facilitated by many factors that have a random nature of influence over time. On the basis of statistical data on the operation of combat clothing, it was concluded that the main reason for the withdrawal of firefighter combat clothing from service is its physical and mechanical wear, which, among other things, leads to a decrease in thermal protection indicators. The structural elements that are subjected to the greatest physical and mechanical loads and greater destruction during operation are determined. The physical and mechanical parameters of the material of the top of the firefighter combat clothing (explosive load, tear resistance) have actual values that are 2–3 times higher than the normative ones, and the fire resistance of the material of the upper part and the water resistance of the polymer layer, subject to the rules of operation and maintenance of the firefighter combat clothing, are preserved. With this in mind, it is possible to extend the life of its operation beyond the established regulatory acts. It is impossible to carry out instrumental control of the technical condition of a firefighter combat clothing in a fire department. Therefore, the only available method for checking the technical condition of a firefighter combat clothing and determine its possible suitability for further operation is visual inspection. Appropriate criteria were developed and established for it: availability of the required design documentation; appearance, completeness, operability of accessories; the possibility of conducting restorative repairs using a repair kit; terms of operation; the number of restoration repairs, etc.

From Ethical Analysis to Legal Reform

Ethical analysis may result in recommendations for legal reform. This article discusses the problem of how academic researchers can go from ethical normative judgments to recommendations for law reform. It develops a methodological framework for what may be called ‘ethical transplants’: transplanting ethical normative judgments into legislation. It is an inventory of the issues that need to be addressed, but not a substantive normative theory. It may be especially helpful for Ph.D. students and beginning researchers working in interdisciplinary projects combining ethical and legal analysis.I distinguish three stages in the process from ethics to law: translation, transformation, and incorporation. The latter stage can be divided into three clusters of issues, these being legal, empirical, and normative ones. Most of the philosophical literature on the legal enforcement of morals focuses on the normative issues. My aim is to broaden the perspective in two ways. First, I show that this is only one relevant issue and that we should address legal and empirical issues and the processes of translation and transformation as well. Second, I argue that we should pay more attention to pluralism and variation.

Study of relational ritual, affectivity, and identity (de)construction in Chinese X-change programmes

This study attempts to examine how, in X-change, a Chinese televised documentary programme, fathers and sons practise their relational rituals, display their emotions and (de)construct their relational identities. Based on data analysis and the Confucian ritual theory five Luns, it finds that in family talk, ritual practices change, switching from negative or deviant ones to positive and normative ones, and the affectivity involved also changes from negative emotion to positive emotion. At the beginning of the programme, due to violation of one of the Confucian Luns – loving father and filial son (fucizixiao) – the father and the son conduct the destructive relational ritual practices, deconstruct their relational identities, and release their negative affect. As the programme progresses, both the father and the son commence to conform to Lun, and hence constructive relational ritual practices occur, and relational identities are reconstructed and normalised in terms of Lun; eventually their affect becomes positive, and their interpersonal rapport is enhanced.

The expediency of crop production in conditions of risky farming

The article presents a comprehensive author’s study of the problem of the feasibility of cultivating crops in the zone of risky farming, which includes ¾ of our country, when the impact of weather disasters and anomalies is associated with the risk of obtaining a crop and, accordingly, sources of financing for further activities. With the help of the formed system of indicators, an assessment is made of the dynamics and variations in the level and efficiency of the intensification of grain and oilseed production. In this regard, of particular interest is the criterion of expediency, which, in our opinion, in the conditions of constantly impending financial crises, should ensure the very possibility of the continued existence and functioning of an agricultural enterprise. The analysis was carried out and the trend in the yield of grain and oilseeds in the Saratov region was revealed, the degree of influence of weather and anthropogenic factors on its dynamics was determined. Considered production and economic indicators for microzones and administrative districts of the region; the grouping and classification of municipalities according to the effectiveness of the analyzed types of activities was carried out; the actual values of performance indicators were compared with the normative ones, which makes it possible to judge the degree of tension in the use of enterprise resources. A stochastic model is proposed and an assessment is made of the degree of influence of the main production factors on the variation in the value of the chosen criterion of expediency. The need for research on the regulation of labor and its tariffing in agricultural production is noted. The problematic aspects of grain and oilseed production in the context of individual territories have been identified, a number of aspects have been identified that can influence the adoption of an objective decision on the feasibility of production activities.

Управление аэрологическими рисками в подготовительных выработках угольных шахт

Objective. The purpose of the research is to assess the indicators of aerological risk in the development workings of highly gas-rich coal mines. Introduction. The results of a retrospective analysis are presented, substantiating that the vast majority of explosions of dust-methane-air mixtures occur in development workings, and 63.8% of their gassing with methane to explosive concentrations is associated with ventilation disorders. Methodology. The assessment of aerological risk consists in the calculation of some indicators that reflect the measure of danger, in which an accident may occur, caused by the excess of the values of the mine atmosphere parameters in comparison with the normative ones. Indicators of the main hazards and vulnerability of ventilation schemes and methods make up the general structure of risk in development workings. Results. The methodological bases for assessing and forecasting the aerological risk of accidents in development workings are presented. A formula for calculating the predictive indicator of aerological risk is given. In accordance with the methodology, it is possible to quantify the reduction in the level of aerological risk when managing outgassing with the help of degassing. Discussion. Calculations have shown that the schemes and methods of ventilation of dead-end workings, in which there is a large degree of influence of the activity of mixing gases in the bottomhole zone and a small degree of influence of the exhaust gas zone on ventilation, are the most effective, with a normal level of safety. The values of the predicted upper-air risk indicator reach unity for the schemes and methods of ventilation of dead-end workings with a low degree of gas mixing activity in the bottomhole zone and a high degree of influence of the exhaust gas zone on ventilation, which indicates an extremely high level of explosiveness. Conclusions. Application of the developed methodology allows not only forecasting aerological risks during design, but also justification of aerological safety.

ОЦЕНКА ТЕХНИЧЕСКОГО СОСТОЯНИЯ ЖЕЛЕЗОБЕТОННЫХ ПЛИТ ПЕРЕКРЫТИЙ ЭКСПЛУАТИРУЕМЫХ ПАНЕЛЬНЫХ ЖИЛЫХ ДОМОВ ПЕРВЫХ ИНДУСТРИАЛЬНЫХ СЕРИЙ

The experience of many years of operation of large-panel buildings in various regions of our country has revealed a number of significant problems. They are connected both directly with the very design features of the buildings of the first industrial period, and with the quality of their manufacture, namely, deviations from the design solutions of structural elements in the manufacturing process. They did not affect the overall safe operation of buildings, but they did affect the performance of these structures. These include floor slabs for residential large-panel buildings, supported on two sides by a beam scheme, which, during the manufacturing process, received a deviation in the thickness of the protective layer of reinforcement from the design values in the direction of increase. This, in turn, during operation led to an increase in the deflection of floor slabs, in some cases more than the normative ones. Modern research has revealed the effectiveness of the use of alternative solutions - three-layer floor structures, which provide increased performance characteristics of panel buildings.

Development of the ethical self of accounting versus non-accounting students – an institutional analysis

Research Question: How do accounting versus non-accounting Romanian students perceive the factors influencing the construction of the ethical self? Motivation: The answer is important in the context of accountants’ ethics being increasingly under scruity following corporate scandals. Probably because in Romania we do not have the same context, prior research on accounting ethics is scarce, so little is known about how various educational aspects impact skills and behavior. Idea: In this study we offer insights about the academic ethics education in Romania and discuss its complexity, usefulness and effectiveness. To this purpose, we involve the Romanian end-users of the academic accounting ethics education (the students) to ask for their perception regarding the role education plays in developing the ethical self. Data: We survey 413 students from five Romanian universities. Tools: We conduct descriptive statistics, cross-sectional analysis and regression analysis on the data from the survey and we mobilize an institutional-based theoretical framework (DiMaggio & Powell, 1983) to discuss the factors associated with the construction of the ethical self. Findings: Our results indicate that while all isomorphic pressures are present in the creation of the ethical self, the most important factors appear to be the coercive (from classes on ethics) and mimetic ones (resulting from the need to follow immediate proxies such as classmates, professors, and the profession), and to a lesser extent the normative ones. Contribution: Understanding students’ perception of their ethics education will help both academia and professional associations adapt their style of teaching ethics so that it becomes more effective and applicable to the users.

Devising technologies for harvesting hemp with belt threshers

This paper reports the system of devised technologies for harvesting hemp with belt hemp threshers. It is proposed to form a roll of mowed hemp stems on a belt and tramp it to the field edge for further processing of stems. That makes it possible to significantly improve the efficiency of mechanized processes when harvesting and processing the entire biological harvest of hemp. Thus, the level of handling hemp production systems has been increased. At the same time, the management of the process of roll formation of hemp stems has been improved. The technology of hemp harvesting has been improved with the possibility of obtaining raw materials for long fiber and therapeutic preparations. Two-phase harvesting (for seeds and fiber) has been proposed to be implemented by using belt hemp threshers included in the stationary (semi-stationary) complexes. The possibility of preparing the combed hemp retted stalks by spreading them on materials of various types has been systematically substantiated. The influence of the thickness of a layer of hemp stalks spread out for the preparation of retted stalks on the timing of their preparation and fiber quality indicators has been investigated. It was established that in terms of the quality indicators of the produced fiber, the retted stalks from all experiments are properly aged while the efficiency of their processing for medium- and large-stalk fraction is high. The fibers produced in all experiments were characterized by purity, as well as high indicators of breaking load and handful length. As regards the linear density, the fibers’ values in all experimental variants exceeded the normative ones by 1.65‒2.64 times, which rendered them non-standard. An increase in the values of quality indicators has been established with the corresponding change, from 1 to 3 kilograms per meter, in the thickness of the layer of combed hemp stalks. The breaking load, under such conditions, increased by 16.6 %; the linear density, by 20 %; the content of shives, by 60 %; the «paw» content, by 12.5 %, the content of bast strands, by 10.8 %.

Місце внутрішньогосподарського розрахунку в ринковій системі господарювання

Goal. To reveal the preconditions and determine the proposals for the intensification of agricultural production in the conditions of market self-sufficiency as a method of management. Methods. Dialectical scientific knowledge — to determine the economic essence of costs and self-supporting relations; comparison, grouping, and specification — to improve and supplement the classification of production costs; methods of comparison and evaluation of real factors of production with normative (planned) ones were used to specify ways to achieve full independent activity of production units of enterprises. Results. It is proved that the effectiveness of settlement relations in any management decisions depends on the peculiarities of the methodology of implementation and use of methods of knowledge of these relations in practice in the current economic conditions. The stages of introduction of self-supporting relations at the level of the enterprise and its structural subdivisions are determined, the main directions of development of self-supporting relations in agricultural enterprises are substantiated. Conclusions. Self-supporting relations are a specific form of economic relations and are determined by their special mechanism. To some extent, all elements of the economic mechanism of agricultural enterprises affect domestic relations in market conditions. Thus, there are many problems with the lease relationship related to determining the amount of rent, the distribution of labor results, accounting and establishing economic relations between tenants and landlords, and their legal registration. However, in the conditions of formation of the market mechanism the search for the most expedient forms of individual property is the most important.

FACTORS AFFECTING MECHANISMS OF INCREASED BONE DENSITY FORMATION IN CHILDREN LIVING ON RADIOLOGICALLY CONTAMINATED TERRITORIES AFTER THE ChNPP ACCIDENT.

to determine the causes of increased bone mineral density (BMD) based on case history, clinical and laboratory data, including the assay of hormones involved in ossification processes in children, living on radiologically contaminated territories (RCT) after the accident at the ChNPP, compared to the normative BMD patterns. There were 289 children involved in the study. The 1st group included persons with a BMD above 100 IU, 2nd group - with normative BMD (100-85 IU). Family history of diseases was assessed featuring cancer and endocrine diseases, cholelithiasis, and urolithiasis. Weight of the child at birth, frequency of bone fractures, complaints about osalgia, jaw abnormalities, dental caries, presence or absence of obesity, peripheral blood count, blood biochemical parameters (total protein, creatinine, iron, alkaline phosphatase, calcium), serum pituitary thyroid-stimulating hormone and cortisol were accounted. Children's radiation doses were calculated according to the materials of the «General dosimetric certification of settlements of Ukraine that were exposed to radioactive contamination after the Chornobyl accident». Higher than normative BMD values were found in children after puberty, while normative ones - in puberty (р < 0.001), regardless of gender. A direct correlation between the bone fractures frequency was established in children with increased BMD (р < 0.01). Jaw anomalies and dental caries occurred at that significantly less often than in normative BMD (р > 0.05). A direct correlation was established between the obesity and BMD (р < 0.001).Increased alkaline phosphatase activity was inversely correlated with BMD (rs = -0.21; р < 0.05). In children with elevated BMD a direct correlation was established between the level of iron and endocrine disorders in the family history (р > 0.001). Serum level of cortisol was directly correlated with dental caries (р < 0.05). In children, regardless of BMD value, a direct correlation was established between the radiation dose, age and obesity (р < 0.001). Higher than normative BMD is accompanied by an increased frequency of bone fractures, jaw abnormalities, metabolic changes in bone tissue and bone tissue hormonal regulation in children, which requires application of pathogenetic therapy for the osteogenesis.

Моделирование пожароопасных отказов электрооборудования и оценка пожарно-электрического вреда

Introduction. The development of fire risk modeling methods seems to be a promising direction for improving the information and analytical support of risk-based management in specialized systems aimed at reducing socio-economic losses from fires by minimizing the flow of incidents generated by the main sources of fire risks. The purpose of the study is to develop new approaches to the study of fire risks arising from the operation of electrical equipment, based on the development of the concept of fire and electrical damage, which is a complex characteristic of the totality of factors affecting the level of fire hazard of the operation of electrical appliances. Methods for stochastic modeling of fire hazardous failures of electrical equipment are based on the representation of the generalized operating time as an integral functional from the main operational factors, including factors determined by the quality of the consumed electricity. Results and discussion. Based on cognitive modeling, the possibilities of influencing the reduction of damage from fires in the residential sector for electrical reasons are considered when using means for monitoring the quality of consumed electricity. A general model of fire-dangerous failures of electrical equipment has been constructed, which describes the occurrence of individual components of fire-electrical damage, due to the influence of the quality of consumed electricity on an accelerated decrease in the fire-safe resource and an increase in the generalized operating time. A technique is proposed for estimating the maximum service life of electrical equipment in the residential sector, based on modeling the achievement of an acceptable level of ignition probability for electrical reasons during a given service life, taking into account the dynamics of indicators of the quality of consumed electricity. Conclusions. The model of fire-hazardous failures can be used as the basis for creating experimental methods for determining the terms of fire-safe operation of electrical equipment, taking into account deviations in power quality indicators from the normative ones. When registering power quality indicators, modeling of fire hazardous failures makes it possible to quantify the components of fire and electrical damage. Identification of the processes and mechanisms of the occurrence of individual components of fire and electrical damage is necessary when designing a system of risk-based management of the quality of consumed electricity and substantiating a system of measures aimed at improving the quality of electricity consumed and reducing the fire hazard of electrical appliances. Keywords: operation of electrical equipment, indicators of the quality of electricity, fire-safe resource, fire-electric damage.

Development of normative values of indicators for assessing the financial condition of enterprises in various industries

The traditional methodology for analyzing the financial condition of a transport enterprise is based on the study of absolute and relative indicators and is carried out in order to justify measures to further strengthen its solvency and increase profitability. Despite certain achievements in the study of the development problem of the methodology for assessing the financial condition, it is necessary to admit that many theoretical and methodological problems have not yet been resolved. In practice, the assessment of the financial condition of a transport enterprise is based on a comparison of the actual values ​​of the financial stability and liquidity ratios with the normative ones. At the same time, ignoring the principle of asset formation, as well as the development of normative values ​​without taking into account the peculiarities of the functioning of the transport enterprise, does not allow formulating the correct conclusion regarding the degree of its stability. In this regard, there is a need to clarify the normative values ​​of indicators of the financial condition of transport enterprises in order to adapt them to modern conditions and differentiate depending on the scale of the enterprise, its belonging to a particular industry and stage of the life cycle.

Information systems in geotechnics

The article considers the information modeling of buildings together with the foundation within the information system and the stages of its implementation. The workflow for building a 3D geotechnical model includes surface relief data, field and laboratory test data, soil lithology, geometric characteristics of the foundation structure and load. Automated systems with processing and interpretation of test data are used to determine the characteristics of soils. Mathematical modeling of the behavior of the foundations of the foundations with various input data is performed using analytical solutions and numerical methods. The natural heterogeneity of soil properties and its impact on the behavior of buildings is estimated by the sensitivity indicator of the foundation-foundation system by introducing virtual workings between the existing normative ones and the subsequent calculation of the precipitation and roll of the foundation.

Influence of Trajectory and Dynamics of Vehicle Motion on Signal Patterns in the WIM System.

This paper presents the analyses of the signals recorded by the main sensors of a WIM test station in the cases of abnormal runs (i.e., runs with the changes of trajectory or the dynamics of vehicle motion). The research involved strain gauges which are used for measuring the weight of vehicles, inductive loops, as well as piezoelectric sensors used, inter alia, to detect twin wheels and to determine where a vehicle passes through a station. Since the designers intend the station to be able to implement the direct enforcement function, the selection of runs deviating from the normative ones constitutes an important issue for the assessment of the measurement reliability. The study considered the location of the trajectory of the runs, the dynamics (acceleration/braking) and the trajectory changes. The change in the amplitude and the value of the signal recorded by the strain gauges as a function of the location (position) of the contact between sensor and tires is a noteworthy observation which indicates the need to monitor this parameter in automatic WIM systems. Other tests also demonstrated the influence of the analysed driving parameters on the recorded results. However, by equipping the WIM station with a set of duplicate strain gauges, the measurement errors of the gross weight and axle loads are normally within the accuracy limits of class A(5) stations. Only in the case of accelerating/decelerating, does the error in measuring the load of a single axle reach several per cent.

РАЗВИТИЕ МЕТОДИЧЕСКОГО ИНСТРУМЕНТАРИЯ ВНУТРЕННЕГО КОНТРОЛЯ ДВИЖЕНИЯ ЗАПАСОВ

One of the factors for the effective development of enterprises is the rational management of stocks, the state of which affects its production and financial activities. For the rational management of stocks, their effective control should be organized, taking into account the specifics, scale and features of production technology. The purpose of the research is to improve the methodological support of internal control over the movement of stocks. In the course of the study, the main stages of internal control of the movement and the efficiency of using stocks, consisting in planning and carrying out control measures, were considered. In order to comply with the principles of rationality, priority and consistency in the conduct of internal control, it was proposed to use the working document “The program for internal control of the movement and efficiency of inventory use”. Checking the correctness of the estimate of stocks when they are received, procured, or purchased is possible using the internal control working document “Checking the correctness of stock estimates”. It makes it possible to identify errors in the assessment of stocks and the formation of their actual cost, which affects production costs and the final financial result. For the analysis of the movement of stocks, we can recommend the internal control working paper “Analysis of the movement of stocks”. It allows you to control the compliance of the actual size of stocks of the most important types of raw materials and materials with the normative ones. By comparing the incoming and outgoing stocks on the basis of this document, it is possible to identify excessive and unclaimed material resources in the production and financial activities of the enterprise, to establish stocks for which there is a shortage, to prevent a decrease in the quality of products, a decrease in production volumes, a decrease in profits

The Effectiveness of Extended Schedules of Heating Regulation at CHP Plants with Decreasing Normative Design Temperature of the Supply Water

The aim of the work is a computational study of the effectiveness of the extended schedules of heating regulation at steam turbine CHPPs with a decrease in the normative design temperature of the supply water. The study was carried out on adequate mathematical models of CHP tur-bines and heat supply systems, considering heat pipelines' actual diameters and lengths. The main energy efficiency indicator is the specific reference fuel consumption for electricity sup-ply, calculated under comparable conditions for the operating modes of turbine plants and the load of the heat supply system. The study took into account the electricity consumption for the drive of network pumps, standard heat losses in heating networks and the electricity generation for the heat consumption of CHPPs. The study results allowed for the first time to determine the integral indicators of the energy efficiency of work during the transition of CHPPs from the normative design ones to the temperature schedules reduced by the temperature of the supply water. At the same time, the calculations revealed the limitations on the parameters of the extended schedules of regulation when transitioning to reduced temperature schedules. The most important results of the work should also be attributed to the determination of the optimal schedules of the temperature of the supply water for different values of the district heating coef-ficient of the CHPP. The results obtained are essential for assessing the efficiency of the transi-tion of heat supply systems to reduced supply water's design temperatures when using modern heating regulation schedules.

ANALYSIS OF SME’ TAX BURDEN IN THE MEAT PROCESSING INDUSTRY OF THE URAL REGION

The tax burden for small and medium-sized businesses has always been a significant indicator of business activity state’s stimulation. It is especially important for the manufacturing sector, the development of which is strategically important in the context of the growing political crisis and global instability. In this paper, an assessment of the tax burden is carried out according to a sample of 61 companies - subjects of small and medium-sized businesses in the most developed territory of the country - the Ural Federal District. The sample includes only enterprises with a common tax system. This is necessary for the comparability of the authors' calculations with the official normative values of the tax burden established for the corresponding sub-sector. The main hypothesis of the study is that small and medium-sized businesses underestimate their tax burden by applying the general taxation system, and thus, the standard established by the Government of the Russian Federation is objectively overestimated, since it does not take into account the specifics of tax optimization of such companies. The study result is the identification of an absolute discrepancy between the actual values of the tax burden and the normative ones. Thus, 100 % of the sample companies have a lower level of it, while for medium-sized companies the gap is maximum and is 21 times. According to calculations, 60-70 % of the sample companies occupy the payroll fund in order to reduce the tax burden on insurance premiums. In conclusion, it is argued that it is necessary to review the state tax policy in relation to small and medium-sized businesses, namely, to create conditions for reducing tax time and in the conditions of the general taxation system.

Criteria for Detecting Turn-To-Turn Short Circuit in Stator Windings Using Vector Analysis of Electric Motor Phase Currents

At industrial enterprises, seaports, ships, more than 80 % of all electrical engineering equipment is asynchronous motors. In a number of cases, asynchronous motors operate with a sharply variable load, in an aggressive environment; herewith they receive power from the network with deviations of the power quality indicators from the normative ones, which causes their high damageability. Turn circuits in the stator windings account for about 40 % of cases of damage to the insulation of the asynchronous motors windings. Untimely detection of the initial moment of the appearance of defects in the asynchronous motors or disruption of the operating modes of the supply network and current circuits result in emergency situations of the electrical complex, equipment downtime and damage. The article discusses the issues of diagnostics of non-full-phase modes of current circuits, mains voltages and turn circuits in the stator windings of the asynchronous motors that receiving power from the networks in conditions of voltage asymmetry. The analysis of the vector diagrams of currents, voltages and additional phase angles of the phase currents displacement arising from the asymmetry of the mains voltages and turn circuits in the stator windings has been fulfilled. The results obtained made it possible to formulate criteria for identifying the initial moment of the turn circuit and two-phase modes, both in the network and in current circuits, in stationary modes. A method for non-destructive testing of the asynchronous motors state as well as a device for its implementation has been developed. The method is based on comparing the vectors of the measured phase currents of the asynchronous motors with their calculated values. The article presents the results of modeling the change in the vectors of phase currents from the number of closed turns in the winding of the asynchronous motors. The power series of asynchronous motors was established, for which the sensitivity of detecting the initial moment of the turn-to-turn short circuit is maximum. Analytical results of the dependence of the sensitivity coefficient for turn-to-turn short circuit on the absolute increment of the modules of phase currents and the corresponding phase angles have been obtained.

UKRAINIAN LANGUAGE MEANS OF EUPHONY AND MODERN LANGUAGE PRACTICE

The article examines the problem of compliance with the norms of positional alternation of vowels and consonants “у” and “в” which is relevant for modern Ukrainian linguistics, in order to achieve euphonomy in the Ukrainian language. Based on the textbook “Local lore: theory and practice” (Kyiv: Center for Educational Literature, 2012. 528 p.) we have analyzed 378 examples of the use of prepositions-prefixes “у” and “в” (euphonems), separated by the method of continuous selection from the first 55 pages of the publication. The normative ones turned out to be 314 examples, which is 83.1%, erroneous - 64 examples (16.9%). During our research we used statistical, comparative, structural (descriptive) methods and analysis . The study of possible reasons for non-compliance with the current spelling rules for cases of non-normative use in comparing them with the normative ones, as well as the comparison of statistical data with the materials of previous studies, allowed us to find out some patterns in the rules of euphony. It is stated that the modern speaker constantly avoids the coincidence of vowels, confirming the unkindness of such sound combinations. It was found that the lack of flexibility in spelling recommendations for consonant matches, in particular ignoring the requirements of the melody of a particular phrase and the individual sense of the speaker, contributes to the emergence of numerous cases of violations. A significant percentage of errors justifies the presence of a pause and pronunciation of the “ў”-infinitive. It is noted that the largest number of consonant coincidences occurs in the use of “в” before the phonetic (sonorous) consonant, in particular before the next “й”, this position is perceived by many speakers as easy to pronounce. Modern Ukrainian spelling should provide more opportunities for flexible use of euphony means, in particular positional alternation of “у” and “в”. Key words: ukrainian language, euphony, normalization, means of euphony in ukrainian language, positional alternation of “у” and “в”.