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Three pyrophilous discomycetes species (Anthracobia maurilabra (Cooke) Boud., Pyronema domesticum (Sowerby) Sacc. and Tricharina praecox (P. Karst.) Dennis) have been cultivated and studied in vitro. Cultures were obtained from fresh apothecia сollected in the Holosiivskyi National Nature Park (Kyiv, Ukraine). The culture growth and morphological characteristics of the studied fungi on different media (beer wort agar, Czapek Dox agar, potato-dextrose agar) were analyzed. All investigated species can quite easily grow under laboratory conditions on different tested nutrient media. Potato-dextrose agar was the most suitable medium for the enhancement of radial growth and the best expresses all the phenotypes of the colony of studied fungi. Macro- and micromorphological descriptions of all fungal colonies and illustrations are provided. The micromorphological analysis showed that common to the mycelium of all studied species of fungi was the presence of numerous drops of oil in the hyphae, anastomoses like T. praecox, а net- like structure of A. maurilabra similar to nematode capture hook. Beside this, A. maurilabra and P. domesticum formed the sexual stage under experimental conditions. Forming fruiting bodies of A. maurilabra in culture has not been reported before. Moreover, P. domesticum was found to form abundant dark brown sclerotia on potato-dextrose agar and Czapek Dox agar. Possible pigment composition in the P. domesticum sclerotia is discussed based on the Raman spectroscopy study, performed on this genus for the first time. The established cultural characteristics can be useful for taxonomic identification of fungal species and for pure quality control of mycelial cultures during their introduction, preservation and future potential applications in biotechnological areas.

Verbal and logical thinking is a type of thinking carried out through logical operations with concepts. The subject can learn the essential features and relationships of the reality in the course of verbal and logical thinking, operating with logical concepts. The aim of the study was to experimentally test the impact of research work on the students' level of verbal and logical thinking. The study involved: Thinking Types, Generalization of Concepts, Classification of Objects, Comparison of Concepts by K. Goldstein. The results of the pedagogical experiment allowed stating that there was an increase in the level of verbal and logical thinking in the subjects of the experimental group as a result of special experimental work. The students of the experimental group were involved in research work in three stages: motivational and preparatory, substantive and procedural, analytical and resultant. The main forms of research work of students were: holding round tables, meetings of the student scientific community, the Council of Young Scientists; involvement of students in webinars on research programmes and grants, competitions for student research papers, introduction of students into the basics of research activities through individual consultations with supervisors, representatives of the Council of Young Scientists; preparation of abstracts, brief outline reports of conferences, articles; conducting disputes; participation in the work of the student scientific community, problem groups, workshops, laboratories. We consider the study of the relationship between the dominant type of thinking of students and the major chosen in higher educational institution as a prospect for further research.

Abstract Background Dietary modifications are considered a first-line intervention for chronic disease management, yet graduating doctors still report not feeling competent to counsel patients on their diet. Research has focused on methods to address this shortfall in physician competency, including culinary medicine. Culinary medicine is an approach to education that involves hands-on food and cooking learning experiences to equip participants with tools for improving the nutrition behaviour and health of their future patients. Despite positive findings in the efficacy of these interventions, they differ markedly in approach and target, which therefore fails to provide adequate evidence that could serve to guide future culinary medicine interventions. Objective A scoping review to synthesize the existing literature on culinary medicine interventions that are offered during medical training. Methods Online databases were used to identify literature published prior to April 2022 that involve a hands-on culinary medicine component to nutrition and examine academic impact, feasibility and acceptability. Results Twenty-four studies met the eligibility criteria. Despite promising gains in nutrition knowledge, confidence and high acceptability of the programs, large variations exist in delivery method, setting, and course content between programs. There is a lack of program cost reporting and long-term follow up of participants, inconsistent evidence for improved nutrition attitudes amongst participants, as well as geographically limited adoption of such programs. Conclusions The findings of this research demonstrate a clear increase in interest in the use of hands-on culinary medicine programs as educational tools, evidence of feasibility in implementation, and improved student nutritional knowledge, skill and counseling compared to a traditional didactic curriculum. The quality of culinary medicine research studies is increasing and the aims of research are narrowing to focus on how culinary medicine can positively impact medical education. The findings from this review will aid in legitimising culinary medicine as an effective delivery method of nutritional education in medical programs.

The mucous membrane of the tongue is considered one of the most important structures of the organism that performs multifaceted functions throughout life. Clinical changes of the mucous membrane of the tongue are determined by morphofunctional features and due to its localization in the initial digestive tract systems. Due to the general neuroreflex regulation is special effects on the tissues of the tongue create chronic diseases, including diabetes mellitus. The neurotrophic component in diabetes plays an important role in pathogenesis of destructive and inflammatory lesions of the tongue, but the mechanism of these lesions and morphological manifestations are insufficiently studied. Therefore, the aim of our study was to study morpho-functional changes in the filamentous papillae of the tongue of adult rats at experimental streptozotocin diabetes mellitus. Twenty adult white male rats of the line were used for the study Wistar (body weight 180-200 g), which were equally divided into 2 groups: experimental, control. Experimental group (10 rats) streptozotocin “SIGMA” (USA) was administered once intraperitoneally, which was diluted in 0.1 M citrate buffer with a pH of 4.5 at a rate of 6 mg per 100 g body weight. Control group (10 rats) in an equivalent dose once 0.1 M citrate buffer pH 4.5 was administered intraperitoneally. Capture material was carried out after 4 and 8 weeks from the start of modeling streptozotocin diabetes mellitus after previous euthanasia under thiopental anesthesia. Histological method of research was used (hematoxylin and eosin staining) and scanning electron microscopy. Microphotographs were used for morphometric studies. Morphometry was performed using NIH USA “Image J” and “Bio” programs Vision 4.01 ”in manual mode with magnification. Computer data processing was performed using a statistical package STATISTICA (StatSoft, Inc. (2010), STATISTICA (data analysis software system), version 10. Statistical changes were considered significant when achieved the level of statistical significance was p

The Labrador Sea in the subpolar North Atlantic is known for its large air-to-sea CO2 fluxes, which can be around 40% higher than in other regions of intense ocean uptake like the Eastern Pacific and within the Northwest Atlantic. This region is also a hot-spot for storage of anthropogenic CO2. Deep water is formed here, so that dissolved gas uptake by the surface ocean directly connects to deeper waters, helping to determine how much atmospheric CO2 may be sequestered (or released) by the deep ocean. Currently, the Central Labrador Sea acts as a year-round sink of atmospheric CO2, with intensification of uptake driven by biological production in spring and lasting through summer and fall. Observational estimates of air-sea CO2 fluxes in the region rely upon very limited, scattered data with a distinct lack of wintertime observations. Here, we compile surface ocean observations of p CO2 from moorings and underway measurements, including previously unreported data, between 2000 and 2020, to create a baseline seasonal climatology for the Central Labrador Sea. This is used as a reference to compare against other observational-based and statistical estimates of regional surface p CO2 and air-sea fluxes from a collection of global products. The comparison reveals systematic differences in the representation of the seasonal cycle of p CO2 and uncertainties in the magnitude of air-sea CO2 fluxes. The analysis reveals the paramount importance of long-term, seasonally-resolved data coverage in this region in order to accurately quantify the size of the present ocean sink for atmospheric CO2 and its sensitivity to climate perturbations. [ABSTRACT FROM AUTHOR]

The Labrador Sea in the North Atlantic Ocean is one of the few regions globally where oxygen from the atmosphere can reach the deep ocean directly. This is the result of wintertime deep convection, which homogenizes the water column to a depth of up to 2000 m and brings deep water undersaturated in oxygen into contact with the atmosphere. In this study, we analyze how the intense oxygen uptake during Labrador Sea Water (LSW) formation affects the properties of the outflowing deep western boundary current, which ultimately feeds the upper part of the North Atlantic Deep Water layer in much of the Atlantic Ocean. Seasonal cycles of oxygen concentration, temperature, and salinity from a 2-year time series collected by sensors moored at 600 m nominal depth in the outflowing boundary current at 53∘ N show a cooling, freshening, and increase in oxygen content of the water flowing out of the basin between March and August. Analysis of Argo float data suggests that this is preceded by an increased input of LSW into the boundary current about 1 month earlier. This input is the result of newly ventilated LSW entering from the interior, as well as LSW formed directly within the boundary current. Together, these results imply that the southward export of newly formed LSW primarily occurs in the months following the onset of deep convection, from March to August, and that this direct LSW export route controls the seasonal oxygen increase in the outflow at 600 m depth. During the rest of the year, properties of the boundary current measured at 53∘ N resemble those of Irminger Water, which enters the basin with the boundary current from the Irminger Sea. The input of newly ventilated LSW increases the oxygen concentration from 298 µmol L−1 in January to a maximum of 306 µmol L−1 in April. As a result of this LSW input, an estimated (1.60 ± 0.42) × 1012 mol yr−1 of oxygen are added to the outflowing boundary current, mostly during spring and summer, equivalent to 50 % of the wintertime uptake from the atmosphere in the interior of the basin. The export of oxygen from the subpolar gyre associated with this direct southward pathway of LSW is estimated to supply 42 %–71 % of the oxygen consumed annually in the upper North Atlantic Deep Water layer in the Atlantic Ocean between the Equator and 50∘ N. Our results show that the formation of LSW is important for replenishing oxygen to the deep oceans, meaning that possible changes in its formation rate and ventilation due to climate change could have wide-reaching impacts on marine life.

Continental shelves are thought to be affected disproportionately by climate change and are a large contributor to global air–sea carbon dioxide (CO2) fluxes. It is often reported that low-latitude shelves tend to act as net sources of CO2, whereas mid- and high-latitude shelves act as net sinks. Here, we combine a high-resolution regional model with surface water time series and repeat transect observations from the Scotian Shelf, a mid-latitude region in the northwest North Atlantic, to determine what processes are driving the temporal and spatial variability of partial pressure of CO2 (pCO2) on a seasonal scale. In contrast to the global trend, the Scotian Shelf acts as a net source. Surface pCO2 undergoes a strong seasonal cycle with an amplitude of ∼ 200–250 µatm. These changes are associated with both a strong biological drawdown of dissolved inorganic carbon (DIC) in spring (corresponding to a decrease in pCO2 of 100–200 µatm) and pronounced effects of temperature, which ranges from 0 ∘C in the winter to near 20 ∘C in the summer, resulting in an increase in pCO2 of ∼ 200–250 µatm. Throughout the summer, events with low surface water pCO2 occur associated with coastal upwelling. This effect of upwelling on pCO2 is also in contrast to the general assumption that upwelling increases surface pCO2 by delivering DIC-enriched water to the surface. Aside from these localized events, pCO2 is relatively uniform across the shelf. Our model agrees with regional observations, reproduces seasonal patterns of pCO2, and simulates annual outgassing of CO2 from the ocean of +1.7±0.2 mol C m−2 yr−1 for the Scotian Shelf, net uptake of CO2 by the ocean of -0.5±0.2 mol C m−2 yr−1 for the Gulf of Maine, and uptake by the ocean of -1.3±0.3 mol C m−2 yr−1 for the Grand Banks.

The publication is aimed at clarifying the essence of corporate management, studying the peculiarities of the formation of the corporate sector in Ukraine, researching existing problems and outlining promising ways for the development of the corporate management system. The author considers approaches to defining the concept of «corporate management». The article clarifies the role of the corporate management system in the national economy and the peculiarities of the formation of the corporate sector in our country, the basis of which is the inefficient structure of shareholders’ property, the presence of a large number of shares owned by the State and the need to solve the problem of managing the State-owned corporate rights, as well as a powerful tax burden. On the basis of the considered peculiarities of two corporate management systems: insider, in which the property is concentrated in the hands of several persons who own significant shares of corporate property, and outsider, in which joint-stock ownership is sufficiently dispersed, the Ukrainian model of corporate management is substantiated, which at the present stadium is at the stage of its formation and combines elements of both the first and second systems. It is emphasized that, despite the significant problems of modern corporations, they are able to ensure the highest production efficiency, which can be an impetus for the economic progress of our country. Concrete measures have been proposed to improve the functioning of the corporate sector of the Ukrainian economy, in particular: effective regulatory framework; bringing the internal provisions in force at the level of joint stock companies in accordance with the norms of the current legislation; increasing the competitiveness of the Ukrainian stock market; transformation of the State as the owner of shares into an effective shareholder through the creation of a proper system of the State regulation of the capital market; unshadowing of the corporate sector in order to improve the information disclosure procedure; improvement of the organizational and management structure of joint stock companies through a clear distribution of power, responsibility and accountability; optimization of dividend policy; effective management of corporations; improving the level of corporate culture; formation of an effective corporate control system.

We report on a pilot study using a CO2 optode deployed on a Seaglider in the Norwegian Sea from March to October 2014. The optode measurements required drift and lag correction and in situ calibration using discrete water samples collected in the vicinity. We found that the optode signal correlated better with the concentration of CO2, c(CO2), than with its partial pressure, p(CO2). Using the calibrated c(CO2) and a regional parameterisation of total alkalinity (AT) as a function of temperature and salinity, we calculated total dissolved inorganic carbon content, c(DIC), which had a standard deviation of 11 µmol kg−1 compared with in situ measurements. The glider was also equipped with an oxygen (O2) optode. The O2 optode was drift corrected and calibrated using a c(O2) climatology for deep samples. The calibrated data enabled the calculation of DIC- and O2-based net community production, N(DIC) and N(O2). To derive N, DIC and O2 inventory changes over time were combined with estimates of air–sea gas exchange, diapycnal mixing and entrainment of deeper waters. Glider-based observations captured two periods of increased Chl a inventory in late spring (May) and a second one in summer (June). For the May period, we found N(DIC) = (21±5) mmol m−2 d−1, N(O2) = (94±16) mmol m−2 d−1 and an (uncalibrated) Chl a peak concentration of craw(Chl a) = 3 mg m−3. During the June period, craw(Chl a) increased to a summer maximum of 4 mg m−3, associated with N(DIC) = (85±5) mmol m−2 d−1 and N(O2) = (126±25) mmol m−2 d−1. The high-resolution dataset allowed for quantification of the changes in N before, during and after the periods of increased Chl a inventory. After the May period, the remineralisation of the material produced during the period of increased Chl a inventory decreased N(DIC) to (-3±5) mmol m−2 d−1 and N(O2) to (0±2) mmol m−2 d−1. The survey area was a source of O2 and a sink of CO2 for most of the summer. The deployment captured two different surface waters influenced by the Norwegian Atlantic Current (NwAC) and the Norwegian Coastal Current (NCC). The NCC was characterised by lower c(O2) and c(DIC) than the NwAC, as well as lower N(O2) and craw(Chl a) but higher N(DIC). Our results show the potential of glider data to simultaneously capture time- and depth-resolved variability in DIC and O2 concentrations.

Given some binary matrix M, suppose we are presented with the collection of its rows and columns in independent arbitrary orderings. From this information, are we able to recover the unique original orderings and matrix? We present an algorithm that identifies whether there is a unique ordering associated with a set of rows and columns, and outputs either the unique correct orderings for the rows and columns or the full collection of all valid orderings and valid matrices. We show that there is a constant c>0 such that the algorithm terminates in O(n²) time with high probability and in expectation for random n×n binary matrices with i.i.d. entries (mij)nij=1 such that P(mi⁢j=1)=p and c⁢log²⁡(n)/n⁢(log⁡log⁡(n))² ≤p≤1/2.. [ABSTRACT FROM AUTHOR]

Ocean gliders can provide high-spatial- and temporal-resolution data and target specific ocean regions at a low cost compared to ship-based measurements. An important gap, however, given the need for carbon measurements, is the lack of capable sensors for glider-based CO2 measurements. We need to develop robust methods to evaluate novel CO2 sensors for gliders. Here we present results from testing the performance of a novel CO2 optode sensor (Atamanchuk et al., 2014), deployed on a Slocum glider, in the Labrador Sea and on the Newfoundland Shelf. This paper (1) investigates the performance of the CO2 optode on two glider deployments, (2) demonstrates the utility of using the autonomous SeaCycler profiler mooring (Send et al., 2013; Atamanchuk et al., 2020) to improve in situ sensor data, and (3) presents data from moored and mobile platforms to resolve fine scales of temporal and spatial variability of O2 and pCO2 in the Labrador Sea. The Aanderaa CO2 optode is an early prototype sensor that has not undergone rigorous testing on a glider but is compact and uses little power. Our analysis shows that the sensor suffers from instability and slow response times (τ95>100 s), affected by different behavior when profiling through small ( ∘C) vs. large (>10 ∘C) changes in temperature over similar time intervals. We compare the glider and SeaCycler O2 and CO2 observations and estimate the glider data uncertainty as ± 6.14 and ± 44.01 µatm, respectively. From the Labrador Sea mission, we point to short timescales ( d) and distance ( km) scales as important drivers of change in this region.

The scientific publication is aimed at exploring the communicative aspects of tourism, its value impact on humans, substantiating the peculiarities of the development of international tourism as a way to formation of cross-cultural tolerance. The article accentuates on the cultural values and value characterizations of international tourism, the role of the communicative culture of the individual as the main link in the concept of the theoretical model of universal human values, the importance of adherence to the principles of tolerance, which are becoming increasingly important in the modern world in the context of globalization of the economy, development of communications, growth of mobility, integration, interdependence and transformation of social cultures. The approaches to analyzing tourism as a social and cultural phenomenon are systematized, the stages of the communication process are distinguished. The author analyzes the content of the most significant documents in the sphere of international tourism adopted with the participation of the World Tourist Organization, which emphasizes the need to adhere to tolerant forms of communication. The focus is placed on the role of international organizations in strengthening cultural ties between peoples, mutual enrichment of cultures as a result of tourist exchange, observance of the principles of tolerance. On the way to the application in practice of establishing intercultural communications in international tourism, the article substantiates effectiveness of such methods as: introduction of an adequate system of acculturation, which involves such types of communication ties as integration, assimilation, division, marginalization at the levels of emotions, actions and cognition; creation of such conditions by the host party, which would contribute to increasing the level of satisfaction of tourists by establishing a constant exchange of information, maintaining feedback, disseminating content among visitors regarding the prospects for the development of tourist infrastructure of the host country.

The paper reports data on pyrophilous ascomycetes collected in 2017-2019 during a mycological survey in the Holosiivskyi National Nature Park (Kyiv, Ukraine). Sixteen species belonging to the Pezizomycetes were found. Among them, Tricharina praecox and Octospora similis were collected in Ukraine for the first time. Substrates, localities, data on general distribution and some notes about these species are presented. Ecological peculiarities of all species are briefly discussed.

The article is aimed at highlighting the current tendencies in the global tourism market, substantiating the specifics of market dynamics in the context of the COVID-19 pandemic, and finding ways to diversify the tourism product in order to minimize the risks of significant losses of the tourism industry. The article focuses on the problems of a significant downward trend of tourist activity at the present stage caused by the spread of coronavirus around the world, the emergence of a new strain of which (2019-nCoV) was confirmed in December 2019 in Wuhan (China). The experts’ views on the effects of the intense spread of the virus over the world, which can be not only fatal to humans but also harmful to the world economy, especially for the sphere of international tourism, are analyzed. Tendencies in the losses of tourism industry from COVID-19 and large-scale measures to contain it at the level of the world’s regions are defined. The forecasts of a fall in employment in the travel and tourism sector at the regional level are substantiated. The approaches of the governments of some touristic attractive countries of the world to planning the restoration of tourism business in the conditions of lifting the quarantine measures are systematized. The expediency of diversification of the tourism product is substantiated, which takes on a special relevance in the face of modern challenges and threats to the international tourism activities. It is proved that the development of rural tourism is a priority sphere for Ukraine, which allows to solve a number of important problems for the country’s economy: minimize the migration of people from rural areas; provide employment opportunities for rural youth, ethnic minorities; reduce poverty; preserve cultural heritage.

The article is aimed at highlighting modern trends in the world market of services, substantiating the specifics and directions of the market conjuncture dynamics directly in the international tourism services market in the global plane. Enhancing the role of international trade in services as a result of changes in technologies, demand and the structure of world-wide trends is grounded. The available service classification systems are provided. The author highlights the modern trends in the world market of services and defines the place of international tourism as a priority sphere of economy of many countries, providing the lion’s share of the total national income of countries, becoming a direction of international specialization, promoting comprehensive sustainable economic development, social inclusion, growth of employment and overcoming poverty, efficient use of resources, environmental protection, development of intercultural communications, preservation of peace and security as an important component of social interactions of global scale. On the basis of the allocated factors of globalization of the world economy the features of development of international tourism in conditions of globalization and regionalization are determined. Types of organization models of network integration in the sphere of international tourism, the activity extent of hotel chains, restaurant networks, global partnerships of airlines, online travel agencies and their role in globalization of tourism are analyzed. It is proved that global and regional vectors of modern international tourism turn the latter into both unique and powerful factor of economic progress of countries, which at the same time is dependent on the existing challenges and threats.

The article is aimed at evaluating the efficiency of Ukraine’s trade relations with the EU countries by calculating the complementarity index and making use of various methods of empirical analysis. An analysis of the dynamics and structure of Ukrainian foreign trade in goods and services with the EU countries shows that the European Union remains one of Ukraine’s main trading partners. The balance of foreign trade in goods remains negative and in the service sector it remains positive. On the basis of empirical analysis, it is proved that cooperation with the EU is beneficial for Ukraine, as it contributes to the growth of domestic GDP twice as much as with the CIS countries. The Scatterplot study supports the hypothesis of the gravitational model that a significant distance between countries negatively affects the trade turnover between them. The authors have justified that each additional kilometer of distance is accompanied by a decrease in turnover by 0.7%, which is due to the additional costs of transporting the goods, significant linguistic and cultural differences, etc. The economic structure of relations between Ukraine and the EU is complementary (mutually reinforcing), with the highest complementarity observed with Ireland – 62.07, and the lowest - with Malta. Based on the calculation of the ТСІ index, taking into account the commodity specification, it was revealed that the most complementary goods in the structure of trade relations «Ukraine – European Union» 2018 were: fats and oils of animal or vegetable origin, cereals and black metals, which indicates the interest of partner countries (among the EU) in Ukrainian commodity positions, because especially for these products Ukraine has competitive advantages. In general, the evaluation of the efficiency of bilateral relations has shown that the EU countries are partners which cooperation is beneficial for Ukraine and has significant prospects for development, as evidenced by the calculation of the complementarity index and the empirical analysis results.

Метою наукової публікації є обґрунтування організаційно-економічного механізму функціонування туристичної індустрії держави і розроблення практичних рекомендацій щодо активізації розвитку туризму з використанням відповідних методів, важелів та інструментів. Акцентовано увагу на тому, що успіх розвитку туризму залежить від сприйняття і підтримки галузі на національному, регіональному і глобальному рівнях, що заохочується шляхом формування політики розвитку туризму, від ефективності реалізації якої залежить перетворення туристичної галузі на дієвий чинник соціально-економічного розвитку, просування національної культури та формування привабливості країн, а впровадження організаційно-економічного механізму успішного ведення туристичного бізнесу, як ключове завдання стратегічно-орієнтованої державної політики, — це важливий шлях розв’язання системних проблем у туристичній сфері. Обґрунтовано організаційно-економічний механізм функціонування туристичної індустрії держави, де взаємодія між відповідними інституціями національного, регіонального і міжнародного рівнів здійснюється на засадах партнерства та співробітництва, на основі фінансового забезпечення, у межах чинного правового законодавства, ратифікованого державами з урахуванням вимог міжнародного права і з використанням форм, методів, важелів й інструментів реалізації туристичної політики. Виокремлено три типи моделей державного регулювання туризму, обґрунтовано, що саме «європейська» модель є найбільш прийнятною для України. Доведено, що дотримання високого рівня конкурентоспроможності туристичної індустрії забезпечується, в першу чергу, шляхом використання інструментів у напрямі формування сприятливих умов для залучення інвестицій у туристичну галузь країн. Запропоновано заходи щодо активізації розвитку туризму на державному рівні з використанням відповідних методів, важелів, інструментів, інформаційного та організаційного забезпечення реалізації туристичної політики.

В умовах критичної залежності вітчизняного ринку нафтопродуктів від постачань імпортного палива, зростання попиту та цін на ринку нафтопродуктів в Україні питання удосконалення оподаткування імпортних операцій із вказаними товарами залишаються актуальними і потребують додаткового вивчення. Залежність від імпорту газу і нафти негативно впливає на стан вітчизняної економіки та несе загрозу енергетичній безпеці держави. Досліджено особливості акцизного оподаткування пального в Україні. Проаналізовано способи попередження порушень митного і податкового законодавства під час ввезення на митну територію України нафтопродуктів та товарів, що можуть використовуватися при незаконному виробництві автомобільного двигунного пального. Обгрунтовано необхідність вивчення і впровадження позитивного досвіду країн ЄС щодо диференціації ставок акцизного податку на пальне за певними критеріями для підвищення якості нафтопродуктів і регулювання негативного впливу від споживання нафтопродуктів на навколишнє природне середовище. Запропоновано застосування флуоресцентних хімічних добавок (євромаркерів, податкових маркерів тощо) з метою забезпечення цілісного контролю за обігом нафтопродуктів, попередження ухилення від сплати податків. Досліджено необхідність установлення визначеного переліку продуктів нафтохімічної і хімічної промисловості, які можуть використовуватись як сировина для виробництва автомобільного двигунного пального з відповідним розширенням і включенням їх до переліку підакцизних товарів. Наведено приклад вдалого регулювання ринку нафтопродуктів за рахунок зараховування до бюджетів місцевого самоврядування надходжень від акцизного податку за роздрібний продаж пального через автозаправні станції, що сприятиме удосконаленню механізму зарахування акцизного податку з пального до місцевих бюджетів і підвищенню зацікавленості органів місцевого самоврядування в Україні в його адмініструванні.