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In this article, we will consider the interesting, in our opinion, presented data of practitioners and scientists in terms of the study of more cost-effective disposal of forest plots provided for linear objects on the lands of the forest fund of Russia. In our opinion, today it is quite relevant to resolve issues around the payment for the use of forest plots for linear objects for our country: granting the right to lease or establish an easement for the considered plots, as well as conducting forecast financial calculations of these options for the provision of land for 2020. In this article, we only showed forward-looking calculations on the example of the Ural Federal District, which has almost 10% of the country's forest land (almost 60% of the district's area), for conclusions about the damage to the budget due to lost revenue due to the choice of the form of granting forest plots, a more complete study of the economic mechanism of land management of the country is necessary, such a task the authors have not yet set themselves. © The Authors, published by EDP Sciences, 2021.

Existing the phenol determination methods in water suggest the use of extraction concentration combined with heating the sample and phenol derivatization in alkaline media. It is shown that humic substances of water samples is destructed by the alkaline solutions or heating. Humic substances destruction produces phenol and distorts the results of quantitative chemical analysis. The interfering effect of humic substances need to be eliminate in beginning of the analytical cycle. A method for removing humus by coagulation on the Al2O3 layer with simultaneous impregnation of the sorbent with copper (II) cations is proposed. The method allows to eliminate the interfering effect of humic substances in the phenol quantification in natural waters. The conditions of humic substances complete removal from the water samples is established, the role of copper (II) cations in this process is shown. Under optimal conditions, the native phenol adsorption on alumina surface does not exceed 3 %. For selective and sensitive gas-chromatographic determination of phenol in the eluate we used preliminary bromination. Phenol bromoderivative (2,4,6-tribromophenol) with a halogen-selective electron-capture detector was detected. A procedure was developed for phenol determination in water of 0.2 to 10 μg/dm3, the relative error of measurement in this range does not exceed 30 %. The water sample volume is 25 cm3, the analysis duration is 30 min.Keywords: phenol, gas chromatography, high-color natural water, chemical modification, humic substances, aluminum oxideDOI: http://dx.doi.org/10.15826/analitika.2019.23.2.004(Russian)I.V. Gruzdev, B.M. Kondratenok, O.M. Zueva, E.I. Lyu-Lyan-Min Institute of Biology of Komi Scientific Centre of the Ural Branch of the Russian Academy of Sciences (IB Komi SC UB RAS), Kommunisticheskaya st., 28, Syktyvkar, 167982, Russian Federation, Ряд методик определения фенольных соединений в водных средах предполагает использование в аналитическом цикле экстракционного концентрирования в сочетании с нагреванием пробы и проведение реакций дериватизации в щелочных средах. Показано, что такие операции, проводимые в присутствии гумусовых веществ, вызывают их деструкцию с образованием фенола. Предложен способ удаления гумуса путем коагуляции на слое Al2O3 при одновременном импрегнировании сорбента катионами меди (II). Способ позволяет устранить мешающее влияние гумусовых веществ при количественном определении фенола в природных водах. Установлены условия, при которых достигается полное удаление гумусовых веществ из анализируемой пробы воды, показана роль катионов меди в этом процессе. При установленных оптимальных условиях адсорбция нативного фенола на оксиде алюминия не превышает 3 %. С целью повышения чувствительности и селективности определения фенола в получаемом элюате проводится его химическая модификация в 2,4,6-трибромфенол с последующим газохроматографическим анализом с галогенселективным электронозахватным детектором. Диапазон определяемых концентраций фенола в воде от 0.2 до 10 мкг/дм3 с относительной погрешностью не более 30 %. Объем пробы воды, необходимый для анализа, – 25 см3, продолжительность анализа – 30 минут.Ключевые слова: фенол, газовая хроматография, высокоцветные природные воды, химическая модификация, гумусовые вещества, оксид алюминияDOI: http://dx.doi.org/10.15826/analitika.2019.23.2.004

The paper substantiates the possibility and the necessity to introduce the notion of «fiscal sustainability». Fiscal sustainability is the company’s ability to meet its tax obligations and to function normally according to its tasks, despite the influence of economic changes in external and internal environment. The investigation of the introduced category allowed making the following conclusions. Firstly, fiscal sustainability and financial sustainability are interdependent . Secondly, we defined the exogeneous and endogenous factors, which cause changements in the state of fiscal sustainability and predetermine its «contraction» and «expansion». Thirdly, the category of fiscal sustainability has local and global characteristics. And last, fiscal sustainability needs temporal characteristics: operational, tactical, and strategic ones, and quantitative representation. We propose the indicators for assessing the fiscal sustainability of an enterprise. The quantitative assessment of fiscal sustainability can be represented by the following indicators: the coverage ratio of tax payments; structural ratio of tax debt and paid tax payments; as well as the rate of tax debt growth. We present models for calculating these indicators values, and substantiate the possibility of their performance management. We assess planned and actual values for fiscal sustainability on the basis of the developed system of indicators, and then level the resulting deviations. This task is of a complex nature, covering all phases of the management of. Fiscal sustainability can be measured for different time periods. Therefore, the system of fiscal sustainability management refers to strategic, tactical and operational levels. The application of the research results will provide to the enterprises an opportunity to meet their tax obligations. © 2018 Institute of Economics, Ural Branch of the Russian Academy of Sciences. All rights reserved. Представлен механизм взаимодействия финансовой и налоговой устойчивостей. Рассмотрена имитационная модель управления налоговой устойчивости.

© 2017 Trans Tech Publications, Switzerland. The infrared absorption spectra of aqueous dispersions of carbon nanotubes in the presence of surfactants and alkali metal salts in the frequency range from 1000 cm-1 to 3000 cm-1 have been studied. The possibility of controlling the characteristics of local environment of carbon nanotubes by varying external electrolyte and modulation the surfactant micelle structure has been shown.

© 2016, Springer Science+Business Media New York.The dispersing action of the surfactant (sodium dodecyl sulfate, SDS) on the carbon nanotubes (CNT) in aqueous medium has been studied. Electron microscopy, molecular docking, NMR and IR spectroscopies were applied to determine the physical-chemical properties of CNT dispersions in SDS—water solutions. It was established that micellar adsorption of the surfactant on the surface of carbon material and solubilization of SDS in aqueous medium contribute to improving CNT dispersing in water solutions. It was shown that the non-polar hydrocarbon radicals of a single surfactant molecule form the highest possible number of contacts with the graphene surface. Upon increase of the SDS in solution these radicals form micelles connected with the surface of the nanotubes. At the sufficiently high SDS concentration the nanotube surface becomes covered with an adsorbed layer of surfactant micelles. Water molecules and sodium cations are concentrated in spaces between micelles. The observed pattern of micellar adsorption is somewhat similar to a loose bilayer of surfactant molecules.

The surfactant-base membrane mimetic supramolecular structures and their reaction on the presence of carbon nanotubes were studied. On an example of cetyltrimethylammonium bromide (CTAB) it was shown that CTAB molecules can form structures which in texture, shape and sizes imitate the morphology of biological membranes, - the sheets with a typical size of several tens of micrometers. It has been established that the presence of carbon nanotubes leads both to the change in the characteristic size of the sheets in the direction of their increase, and the appearance of new structural state - the sheets which form the «flower structures» (nanoflowers). This means that the presence of the carbon nanoparticles may change the geometry of the membrane structure, thereby altering membrane properties and thus causing disturbances in the activity of biological organisms.