In order to evaluate the relative properties of the protective screen to the striking energy of the means of defeat, an experimental study was conducted, which allowed to test the hypothesis regarding the protection of the combat armoured vehicles against the means of defeat which, under the action of kinetic energy, destroy the armoured obstacle. Based on the data obtained during the experimental study, a mathematical model was constructed that describes the punching momentum of the protective screen. The use of this model makes it possible to calculate the energy losses caused by deformation and destruction of the obstacle. Built as a result of the multifactor experiment, the regularity of the impact of the means of defeat on the protective screen takes into account the speed of the means of defeat, the angle of encounter of the means of defeat with the protective screen, the thickness of the front and back layer and the hardness of the means of defeat.
Abstract. Aim of the study. The purpose of the work is to develop a methodology for calculations and substantiation of requirements for elements of engineering protection of key infrastructure objects (KIO) of the electric power and gas transportation systems of Ukraine against UAVs of the "Shahed" type. Methodology. The characteristics and design of the "Shahed" UAV were considered. It has been established that UAVs of the "Shahed-136" type pose the greatest danger, as they have the largest warhead. For large and/or key KIO structures, the case of a direct hit by a UAV is considered. The requirements for the arrangement are substantiated and a principled solution for the first-order circular engineering protection of the most important structures and equipment of KIO is proposed. It includes two layers: a protective screen and an impenetrable shell. The protective screen is designed to destroy the UAV or prematurely detonate its charge. The protective shell, from which the screen is located at some distance, is designed to retain debris and withstand the wave from the explosion. Findings. The method of calculations and substantiation of requirements for elements of engineering protection of OKIS was obtained. The sequence and analytical methods of calculations of both levels of protection are presented. When designing a protective screen, a concentrated impact from a UAV collision is calculated, and for a protective shell, shock wave pressure and debris permeability are calculated. Scientific innovation. The method of calculations and substantiation of requirements for elements of engineering protection of key infrastructure objects is proposed in the work for the first time. Practical value. A constructive solution was developed for the engineering protection of the process gas treatment plant against direct hits of the "Shahed-136" UAV using steel structures and sand filling. The procedure for carrying out work on the installation of the protection system is proposed.
The article defined notion of “accounting policy”, its contest, purpose and practical implementation. Described main levels of accounting policy formation, their instruments that contribute and support the idea of harmonizing the accounting and financial reporting system in accordance with national and international regulations (standards). Proved the relevance and importance of research of accounting policy formation at the modern stage of development, in conditions where integrity of the accounting system and continuity of the accounting process are the basis for management strategic decisions making. Determined the peculiarities of formation of accounting policy for government sector entities at the modern stage of accounting system modernization. Considered the method of organization of creation the accounting policy of government sector entities through the system of stage-by-stage actions. Identified the content and elements of accounting policy, main target of which – ensuring the organization of comprehensive accounting process. Introduced number of risks which appear directly under the conditions of adaptation of public sector entities to the modern requirements of the accounting system, which has impact to the quality of accounting process and to the level of implementation of planned actions. Proved importance of accounting policy formation for government sector entities.
In the opposition of the people of Ukraine to the aggressive policy of the Russian Federation, the question of studying the experience of combat operations in the east of our state is relevant. Analysis of the losses suffered by the Armed Forces of Ukraine and the civilian population during the operation. The Joint Forces (anti-terrorist operation) in Donetsk and Luhansk region clearly point to the need to study the issue of creating safe shelters, especially for the civilian population with limited time and resources. This can be realized provided that explosive methods of underground construction are used alongside traditional earthworks. The construction of such structures must be strong and have a sufficient internal volume and ensure the safety of the people there and allow the placement of various household and sanitary equipment. Based on the above, it should be noted that the article considers the topical issue of arrangement of underground structures and shelters in one of the ways, namely explosive. The essence of the explosive method of arranging underground workings is that a well is arranged in the soil, in which the appropriate charge of the explosive is installed and detonation is carried out. Due to the explosion of the charge, a camouflet cavity is formed, which is used for the construction of an underground protective structure or its elements. The use of this method can significantly reduce and sometimes completely eliminate time-consuming and unproductive work on the development and removal of soil from the slaughter. Accordingly, the conditions of camouflage of buildings are significantly improved and the terms of their construction are reduced. The purpose of the article is to highlight the methodological approach to substantiate the requirements for the main indicators of construction of protective structures by arranging underground workings in an explosive manner. The considered methodical approach can be used both at planning of actions for the fortification equipment of shelters for the civilian population and during carrying out scientific researches for the purpose of substantiation of requirements to the basic indicators of construction of protective constructions by arrangement of underground workings by explosive way. As a direction of further research in the subject area is the improvement of scientific and methodological approach to the calculation of a multilayer underground protective structure.
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