Experimental investigation of surface roughness, flank wear, chip morphology and cost estimation during machining of hardened AISI 4340 steel with coated carbide insert. Mechanics of Advanced Materials and Modern Processes, 3 (1).
Purpose. Developing trends for increasing the effectiveness of environmental tax as an institutional means of environmental protection and optimization of the tax burden. Methodology. A set of scientific methods and approaches was used in the research, which provided an opportunity to form a conceptually integrated scientific work. For this purpose, the following was used: content analysis method to study the regulatory framework of the environmental tax; abstract-logical approach to analyze the differences between the revenues of the environmental tax to the budget and the amount of funds planned and funds spent on environmental protection; integrated system approach to compare environmental taxation in the European Union and Ukraine; method of logical generalization to make proposals on how to increase the efficiency of the environmental tax, optimize the tax burden and align with Ukraines international obligations. Findings. A comparative analysis of environmental taxation in the European Union and Ukraine is conducted. The existing differences by types of environmental tax, the share of these types in the total amount of environmental tax and the purpose of environmental taxation in European countries and Ukraine are indicated. The dynamics of ecological tax revenues to the State budget and budget expenditures for environmental protection is studied. Trends in the dynamics of taxation, in particular, in creating a gap between revenues and expenditures are established. There is a tendency to form a significant gap in the amounts of environmental tax paid by enterprises. It is stated that only ten enterprises pay more than half of the countrys environmental tax. Originality. The necessity of formation of the role of ecological taxes stimulating preservation of the environment is pointed out and particular directions of formation of such incentives are offered. Proposals for environmental tax policy have been developed. It is stated that the increase in the environmental tax should be consistent with the overall tax burden per capita. Increasing the environmental tax also requires a preliminary detailed analysis of how the impact of its increase will affect each large enterprise and industry and determination of approaches to increasing the environmental tax differentiated according to transparent principles. Practical value. Recommendations are provided on how to increase the efficiency of the environmental tax as an institutional means of environmental protection, specific steps are proposed to optimize the tax burden and promote the norms approved by the Paris Climate Agreement and the Association Agreement with the EU.
Supplier selection problem for maritime enterprises might be solved by using a combination of information processing methods. In this article we propose to use an integrated approach to problem analysis, specifically a multi-objectives analysis merged with analytical hierarchical process (AHP-method), k-meaning cluster analysis and Taboo Search as a way of sorting and clusterization of potential suppliers. The main purposes of this article are to provide academic researchers, maritime companies with an evaluation methodology of potential suppliers. In addition, it might be helpful for suppliers to evaluate themselves and direct their attention to the fields that matter the most for their customers. The article identifies supplier selection’s criteria and sub-criteria that fits the most for maritime enterprises such as (a) parts and stores companies or (b) bunkers and lubricators suppliers ‘selection accordingly. Also shows the way to gradate list of potential suppliers based on the compilation of their scores on certain sub-criteria and its weight for customer-company using analytical hierarchical process. In addition, suggested the combination of k-meaning cluster analysis with Taboo Search as a way to choose a group of suppliers for enterprises that prefer to work with couple suppliers.
The article analyzes the fiscal role of the excise tax on excisable goods (products) produced in Ukraine in the context of permanent changes in the tax legislative framework and within the framework of the global crisis through the coronavirus disease COVID-19. The concept of excise tax has been substantiated, a list of excisable products (goods) has been provided in accordance with legislative acts, the payers of this tax have been specified. The most important events and transactions that influenced the amount of tax revenues from excise tax are investigated. The authors believe that the main reason for the changes in the administration process and the receipt of the excise tax are the European integration transformations and the conditions of the global socio-economic crisis. Based on the difficult economic situation in the state, some legislative acts regulating the collection of excise tax from excisable products produced in the country were considered. It was revealed that a moratorium on the payment of excise tax was imposed on the territory of the studied state for a certain period. This event made its own adjustments to the proceeds from the payment of excise tax on excisable products (goods) produced domestically, and also allowed domestic producers to move from the place of economic stagnation. In Ukraine, they began to actively manufacture and sell antiseptic and disinfectants of their own production to protect citizens. According to the data of the State Treasury Service of Ukraine, the authors analyzed the indicators of tax revenues for each type of excisable products (goods) of domestic production. It was revealed from which products more tax was received during the study period. The main factors that influenced the receipts of excise tax from excisable goods produced on the territory of Ukraine in the period of 2019, as well as for 9 months of 2020, have been determined.
A stress-strain state and a resize of an axial defect during upsetting have been investigated in the article. Theoretical research based on a FEM has been conducted. The upsetting of cylindrical steel workpieces which had the axial defect equal to 10 % of the workpiece diameter has been simulated. Upsetting has been carried out by flat, concave-conical and convex plates (solid or with hole). The result of the studies showed that the main influence on the workpiece shape had a ratio of dimensions. The maximal closure of the axial defect provides upsetting by concave-conical solid plates. Upsetting by flat plates does not provide the closure of axial defects. Convex plates provide the uniform stress-strain state along the workpiece cross section. The hole in the plates increases the non-uniformity of strain distribution and also does not provide the axial defects closure.
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