Ensuring stable economic development of the country is the main task of state authorities. Investment security is an important component of economic security, plays an important role during the ...sustainable development of the country’s economy. Modern globalization processes play an important role during the development of the system for the formation and protection of investment security. In addition, the emergence of the COVID-19 pandemic has led to the identification of new negative factors, endogenous and exogenous changes, which have made significant adjustments to the development of a stable economy in the country. To combat this pandemic, a state of emergency was introduced, it concerned either an entire country or a separate region or a separate sphere. The countries of the world, for their part, introduced sanitary and epidemiological measures to avoid the spread of the disease. The rapid introduction of these measures, as well as the development and implementation of steps that dealt with mitigating the consequences of the pandemic, caused a slowdown in economic development not only in the countries of the world, but also in Ukraine. The main factor in determining the level of investment security can be a study of the state of the investment climate in the country. The pandemic significantly affected the stability of the economy, in particular, created a negative field for ensuring investment security. Investments, being a long-term «feeding» of the economy, is not only a key condition for modernizing the national economy, but also the main factor of its economic security. The «safe» properties of investments are determined by the ability to make capital investments and production savings at a level that guarantees sufficient rates of expanded reproduction, technological re-equipment and economic restructuring, directly increases the potential for protecting economic interests from threats of various approaches. GDP. Assessment of the current level of investment made it possible to determine the adequacy of the provision of the Ukrainian economy with investments, is an indicator of the country’s investment security.
Keywords: investment security, pandemic, GDP, financial and economic situation, government institutions, investment climate.
JEL Classification H20, H83, H44, E44, L51, F52
Formulas: 3; fig.: 1; tabl.: 3; bibl.: 38.
The scope of benchmarking is defined in the article. The aim of the article is to research theoretic aspects of benchmarking and to justify the efficiency of using benchmarking instruments with the ...aim of improving accounting. The perspectives of application benchmarking in system of forming an accounting information of business entities and nonprofit organizations are grounded. The factors, which provide the efficiency of benchmarking accounting system for the business entity, is defined. The organizational model of benchmarking in accounting, which will allow to minimize the cost of implementation of benchmarking, while focusing on its enforcement, are presented. It was grounded, that applying benchmarking is the possibility to form your own team of experts in accounting and taxation, to experience the implementation of organization changes consequently creating conditions for further advancement of accounting.
The article characterizes the relationship between capital investments and corporate income tax preferences. It determines the low potential of the benefits from the corporate tax preferences in the ...financial investments of economic entities. The article proves that tax deduction of the personal income tax significantly affects the financial investments of individuals and investment in the development of human capital. Based on the calculation of correlation indicators, the article determines that it is worth paying attention to the mechanism of tax incentives for individuals' investment activity as to the only real incentive to invest for the population. The article emphasizes that the question of the effectiveness of preferential taxation has always been in the focus of theoretical research and practical measures, as it causes the non-receipt of certain sums to budgets of different levels and, at first glance, seems ineffective. The study expresses the view that it is unreasonable to cancel tax privileges. In particular, tax exemptions for VAT, in addition to mitigating its regressive impact on less affluent and socially vulnerable segments of the population, stimulate investment.The article mathematically grounds and systematizes the indicators of regression dependence between the size of tax privileges and capital and financial investment, and investment in the development of human capital. The article determines that in general the size of tax privileges does not affect the volume of tax revenues and does not lead to the significant losses of the state budget. Taking this into account, VAT and land tax deductions for agricultural producers, aircraft, shipbuilding and other strategically important industries need to be preserved and optimized in order to eliminate tax evasion practices. The potential of corporate income tax benefits is not utilized and it does not stimulate the capital investment of legal entities. The article suggests the list of measures for its optimization.
In modern conditions of transformation and globalization of economic processes, rapid development of information and science-intensive technologies, each company seeks to ensure effective management ...of its activities and achieve a higher level of competitiveness. The level of quality of corporate governance influences the formation of the rating of enterprises and plays an important role in making decisions about investing in the company. At the same time, ensuring financial security is the most urgent task of society, the state, enterprises and organizations of all forms of ownership, entrepreneurs, and every citizen. In this regard, the practical implementation of recommendations to maintain financial security at the appropriate level will contribute to the completion of market transformations in the financial and credit sphere of the country, increase the level of financial security of enterprises, increase human security. It is corporate-type enterprises, namely joint-stock companies and limited liability companies, that are the main types of business structures that ensure the development of a market economy. Therefore, it is advisable to pay attention to the features of ensuring and assessing the quality of corporate governance of enterprises aimed at implementing the model of long-term sustainable development. The purpose of the article is to establish the impact of corporate governance ratings on the assessment of non-financial threats to the economic security of joint stock companies. In the article In the article the systematization of corporate governance indicators by criteria is carried out; the main components of the S&P corporate governance rating methodology, the CORE rating, the main components of the RID-Expert RA corporate governance rating methodology, the main components of the corporate governance methodology of the Crichton-Miller and Warman methodology, the main components of the Corporate Governance rating rating Credit Rating Agency; the advantages and disadvantages of methods of compiling corporate governance ratings are highlighted. Keywords: rating, corporate governance, economic security, joint-stock company, threats, assessment. JEL Classification E44, G30, K22 Formulas: 2; fig.: 5; tabl.: 0; bibl.: 36.
The current data suggest that Helicobacter pylori infection and type 2 diabetes mellitus may affect the state of nitric oxide system, which significantly influences stomach functioning. The aim of ...the research was to study the state of nitric oxide system in patients with Helicobacter pylori-associated chronic gastritis and concomitant type 2 diabetes mellitus, and to investigate the potential of eupatilin in its correction. 172 patients with confirmed chronic gastritis were enrolled into the study. They were divided into 4 groups: І (n=71) included individuals with Helicobacter pylori-positive chronic gastritis and type 2 diabetes mellitus; ІІ (n=21) included patients with Helicobacter pylori-negative chronic gastritis and type 2 diabetes mellitus; ІІІ (n=48) included patients with Helicobacter pylori-positive chronic gastritis without type 2 diabetes mellitus; IV (n=32) was made up with individuals having Helicobacter pylori-negative chronic gastritis without type 2 diabetes mellitus. According to prescribed therapeutic schemes the patients of groups І and ІІІ were additionally subdivided into the following subgroups: groups I-A (n=35) and III-A (n=24) underwent anti-Helicobacter therapy, groups I-В (n=36) and III-B (n=24) were prescribed to receive anti-Helicobacter therapy and eupatilin. Anti-Helicobacter therapy included pantoprazole 40 mg, amoxicillin 1000 mg and clarithromycin 500 mg bid for 10 days. The patients received Eupatilin as an active agent of Stilen preparation, which contains 0.48 – 1.44 mg of eupatilin, tid for 28 days. Nitrites content and activity of inducible and constitutional nitric oxide synthases were analyzed in blood serum before the treatment and on the 28th day after the therapy completed. The patients of group I before the treatment were found to have an increase of nitrites level in 1.4 times, inducible nitric oxide synthase in 1.5 times higher in comparison to the patients of group II. An activity of constitutional nitric oxide synthase in patients with chronic gastritis and type 2 diabetes mellitus was found to be decreased regardless the Helicobacter pylori-status in 2.3 and 2.7 times in comparison to the patients of groups III and IV respectively. Eupatilin prescription promoted Helicobacter therapy eradication and treatment outcomes through nitrites decrease in 1.5 times, reduction of inducible nitric oxide synthase activity in 1.2 times, and growth of constitutional nitric oxide synthase in1.2 times in patients of I-B group in comparison to group I-A. Combined anti-Helicobacter therapy with eupatilin promotes successful Helicobacter pylori eradication, which was 6.2% higher in patients of I-B group than in I-A group. Conclusions: Helicobacter pylori-associated chronic gastritis in patients with type 2 diabetes mellitus is followed by rise of nitrites, inducible nitric oxide synthase activity and simultaneous decline of constitutional nitric oxide synthase in blood serum. Eupatilin prescription as a component of integrated anti-Helicobacter therapy increases the efficacy of Helicobacter pylori eradication and improves the state of nitric oxide-system due to its anti-inflammatory, antioxidant and cytoprotective properties.
The reproductive performance of sows largely determines the efficiency of the entire pig farming industry. The purpose of our work is the evaluation of polymorphism of the ryanodine receptor gene and ...its impact on the reproductive traits of sows of the Welsh breed of pigs. For this study, 148 pigs of the Welsh breed were used. The reproductive traits of sows were evaluated in two adjacent generations. We conducted a comprehensive assessment of the reproductive ability of sows using the SIRQS (selection index of reproductive qualities of sows), determined phenotypic consolidation coefficients and assessed the genetic potential of the animals’ productivity. The polymorphism of the RYR1 gene was determined using polymerase chain reaction-restriction fragment length polymorphism analysis (PCR-RFLP). Data processing was performed using single-factor analysis of variance (ANOVA). Polymorphism of the ryanodine receptor gene in sows of the Welsh pig breed was evaluated. 8.0% of the animals were identified as carriers of the mutant allele of the RYR1 gene. However, no homozygous RYR1-nn animals were found. Pigs of the maternal generation carrying the homozygous NN genotype had better reproductive performance in all indicators. Sows that were carriers of the mutant allele were characterized by lower values of the genetic productivity potential compared with the entire estimated population for all productive traits. Sows which were free of the mutant allele of the RYR1 gene were characterized by large values of the SIRQS index. The values of the coefficients of phenotypic consolidation of the number of live born piglets in sows without the mutant allele were lower than in sows with the mutant allele n. Better performance of sows free of the mutant allele of the RYR1 gene was established over sows carrying it in all evaluated traits of reproductive capacity (for different traits P ranged from 0.021 to 1.0*10–4), except for number of piglets born alive per sow in the daughter generation. Sows with the NN genotype had better selection index values by 15.7% in the maternal generation and by 10.2% in the daughter generation. In order to increase the reproductive ability of sows in the studied population of Welsh pigs and achieve similar results in other herds of this breed, animals free from the mutant allele of the RYR1 gene should be selected for further reproduction in the process of breeding, while on the contrary, carriers of this gene should be gradually eliminated from the herd. To carry out breeding work, further research is needed on the entire population of Welsh pigs for the RYR1 gene.
The sensitivity of magnetic and electric field sensors based on nitrogen-vacancy (NV) center in diamond strongly depends on the available concentration of NV and their coherence properties. Achieving ...high coherence times simultaneously with high concentration is a challenging experimental task. Here, we demonstrate that by using a temperature gradient method of high-pressure, high-temperature growing technique, one can achieve nearly maximally possible dephasing T 2 * times, limited only by carbon nuclear spins at low nitrogen concentrations or nitrogen electron spin at high nitrogen concentrations. Hahn-echo T2 coherence times were also investigated and found to demonstrate reasonable values. Thus, the high-pressure, high-temperature technique is a strong contender to the popular chemical vapor deposition method in the development of high-sensitivity, diamond-based sensors.
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