Development and Formation History of Profit Taxation

Research relevance determined by the importance of tax regulation, which allows the state to concentrate its financial resources, with the ability to significantly influence the economic development of the country at every stage of its development. The article examines the processes and stages of the emergence and evolution of theses on the essence of taxation. Research objectives: analysis of the main and fundamental tax theories, as well as tax systems of ancient states. Research materials and methods: analysis of the history of formation, development, evolution of one of the initial forms of taxation — payment (tax) from the people. Also considered the legal content and the economic content of the tax. Research results: the basic principles of taxation are considered on the basis of the definitions of Adam Smith, who established the basic principles of taxation, which exist and operate to this day. An assessment and comparison of taxation in Kyrgyzstan with other countries is given. Conclusions: a decrease in the tax rate will entail an increase in production, which in the future will compensate for a temporary decrease in tax revenues.

Glottal stops do not constrain lexical access as do oral stops

This study explores processing characteristics of a glottal stop in Maltese which occurs both as a phoneme and as an epenthetic stop for vowel-initial words. Experiment 1 shows that its hyperarticulation is not necessarily mapped onto an underlying form, although listeners may interpret it as underlying at a later processing stage. Experiment 2 shows that listeners’ experience with a particular speaker’s use of a glottal stop exclusively as a phoneme does not modulate competition patterns accordingly. Not only are vowel-initial words activated by [ʔ]-initial forms, but /ʔ/-initial words are also activated by vowel-initial forms, suggesting that lexical access is not constrained by an initial acoustic mismatch that involves a glottal stop. Experiment 3 reveals that the observed pattern is not generalizable to an oral stop /t/. We propose that glottal stops have a special status in lexical processing: it is prosodic in nature to be licensed by the prosodic structure.

Trifolium Repense L. Breeding In The Central Chernozem Region: Main Directions And Methods Of Work

Varieties and breeding samples of creeping clover Trifolium repense L. of lawn direction were studied in the nursery of competitive varietal trials. Using the methods of recurrent breeding involving local populations of creeping clover growing on chalk outcrops as initial forms, two varieties ‘Krasnoyaruzhsky’ and ‘Ilyok’ were obtained, as well as a new breeding sample PO 17/07. Varieties ‘Krasnoyaruzhsky’, ‘Ilyok’ and selection sample PO 17/7 are characterized by high seed productivity, the possibility of cultivation on soils with high carbonate content (burial of construction waste in an urban environment, reclamation of man-made-disturbed landscapes, etc.); high resistance to trampling. Seed yield over three years of tests in varieties ‘Krasnoyaruzhsky’, ‘Ilyok’ and breeding sample PO 17/7 significantly exceed the standard by an average of 24,6-26,8%; have uniform foliage at the level of 48-53%. Breeding sample PO 17/7 is planned to be submitted to the State variety testing.

Biorhythmostimulation in complex treatment of patients with initial forms of brain blood supply insufficiency

Study of biorhythmostimulation efficiency in complex treatment of patients with initial forms of brain blood supply insufficiency was carried out. The obtained results are indicative of high efficiency of the given method of psychoemotional condition of patients. True reliable normalisation of arterial pressure, brain vascular tension, vegetative nervous system, cerebral cortex electrical activity took place. Biorhythmostimulatuion is a highly effective and pathogenically substantiated method of psychoemotional condition correction and can be widely used with medical purposes for patients with initial forms of brain blood supply insufficiency.

Manifestation and variability of biometric characteristics in line-parental components and hybrids of maize using different genetic peninsular

Aim. To establish the manifestation and variability of the trait "plant height" in the lines-parent components and hybrids of corn using different genetic plasmas, to determine the level of heterosis in newly created test crosses and to determine the influence of morphometric parameters on grain yield under irrigation. Methods. General scientific, special, comparative-analytical, regression, information-logical analysis and mathematical modeling. Results. The manifestation and variability of traits "plant height" and "height of cob attachment" in the lines - parent components and hybrids of corn with the use of different genetic plasmas were established. The level of heterosis in newly created test crosses under irrigation conditions was determined. The dependences of biometric parameters and their correlation with grain yield in the test of hybrids obtained with the participation of newly created initial forms of different embryonic plasmas were established. Conclusions. The ratio of plant height of hybrids by maturity groups and yield level showed that for the middle-early group, in the phase of cessation of linear growth, the optimal plant height is 235–265 cm, grain yield is 12.98–13.81 t/ha; for the middle-ripe group - 255–257 cm with grain yield at the level of 15.17–15.82 t/ha. For medium-late hybrids, the optimal plant height to ensure the highest grain yield (over 15 t/ha) is in the range from 270 to 280 cm. Keywords: parental lines, genetic plasmas, hybrids, maize.

Cryopreservation of semen of initial forms and chimeras of birds of two breeds: Sussex light and Poltava clay

Purpose: evaluation of the quality of seed chimer and source forms before and after cryopreservation.Materials and methods. For research, the breed of Sussex chickens and Poltava clay. Using these rocks, chimeras were obtained by the method of transplantation of blastodermal cells. An assessment of the quality of sperm of the roosters was carried out under a microscope at a temperature of 42 degrees. At various times, the activity of native sperm and its concentration was determined. Cryoconservation was carried out in small granules. The defrosting of the granules was produced on a heated metal plate at a temperature of 60 ° C.Results. A comparative analysis of the volume of the ejaculate showed that Himer on average it was somewhat larger than that of the initial forms. The activity of sperms in native genital cells was sufficiently high in all studied samples, and was 80% or more. The concentration of sperm retained the same trend and practically did not differ from each other in all studied samples. The activity of frozen-fatty seed of the initial breeds and their chimer was significantly different. The maximum activity was observed in the Sussex breed and reliably below (p≤ 0.01) it has the remaining experimental groups. The activity of frozen-fatty seed turned out to be equal in chimeric organisms and Poltava clay, although Himer recipients were sussexes. It should be noted that the swing of oscillations according to the degree of activity of frozen-fatty seed in chimeric birds was significant (from 10 to 40 points), and the number of observations is small.Conclusion. The study assess the quality of seed chimer and the source forms before and after cryopreservation. It was demonstrated that after defrosting the activity of frozen-fatty seed of the initial rocks and their chimer was different.

ASPECTS OF OPTIMIZATION OFORTHOPEDIC DENTAL CARE FOR PREGNANTWOMEN IN THECITY OF TASHKENT

It is necessary to conduct dynamic monitoring of the state of the oral organs of women throughout pregnancy in order to identify the initial forms of diseases, control the effectiveness of rehabilitation and prevent the development of complications. Over the past decades, since the post-perestroika period, in our country, against the background of deteriorating economic and socio-demographic indicators, there have been serious omissions in observing, developed by the efforts of famous domestic scientists, the basic principles of dental prophylaxis and medical examination -an integral part of medical examination of the population

Creation of new generation sugar beet hybrids

The paper reveals the results of Verkhnyatska RSS breeders participation in the Betaintercross program on creating new generation sugar beet hybrids. Studying the effciency of new hybrids simultaneously in all beet sowing zones in Ukraine (ecological varieties testing on the Betaintercross program) makes it possible to estimate their adaptability to various agroclimatic conditions as well as comprehensive and prompt assessment of the created hybrids. The paper reveals the best hybrids on the results of ecological seed tests for 2007–2019 created with use of the initial forms of Verkhnyatska of selection. The largest number of perspective hybrids were received at hybridization of MP Verkhnyatsk origin with MS by lines of Ivanivsk, Uman and Ulaiv selection. Hybrid STs 121120 Dzhura, with sugar yield of 115,8 % and hybrid CTs 090922 USB 1201 with 115,2 % of the standard were created at purposeful topcross crossings of MP 3 1111 VRSS with MS the line 1037 IvDSS creates. The hybrid STs 110120 Heroy received with Uman MS line 0912 and Verkhnyatska MP1 1008, yielded 105,6 % of sugar. The most successful hybrid combinations are created using Verhnyatska parent MS lines with Bila Tserkva and Uman polinators. Belotserkivska MP 0805 in a combination with Verkhnyatska MS line 0714 provided the STs 090328 Aydar hybrid, with sugar yield of 109,2 % in comparison with the standard. The STs 110804 Verkhniy hybrid was created in cooperation with Bila Tserkva selelectionists and provided for 122,5 % of sugar yield. 11 hybrid combinations of MS lines and MP of our own Verkhnyatsk selection were created in the selection program running. The hybrids of sugar beet USB1201, Dzhura, Kozak, Heroy, Aydar, Verkhniy were listed in the state register of grades of Ukraine in 2010–2019. Key words: breeding, genotype, sugar beet hybrid, heterozis, productivity.

Moraic Footing in Suzhou Chinese: Evidence from Toneless Moras

The current study provides additional phonetic data for the light-initial sandhi patterns in Suzhou Chinese, illustrating a context-sensitive pitch alternation that is not present after heavy-initial forms, and has not been attested in other neighboring Northern Wu varieties either. I propose that such pitch alternation is due to interpolation effects on toneless prosodic constituents, here toneless moras. A binary trochee built directly on moras yields an unparsed (i.e. toneless) final mora in light-heavy disyllables, accounting for the pitch patterns on the surface. Such an analysis is not only empirically adequate, but also echoes the cross-linguistic structural observation that a foot head lighter in weight than the dependent is generally dispreferred (Head-Dependent Asymmetry; cf. Dresher and van der Hulst 1998).