Sistema Regional de Información
en línea para Revistas Científicas de América Latina,
el Caribe, España y Portugal

This article discusses current issues of economic security of the EAEU countries and the need to create common market spaces with common rules and principles for all the countries of the union. In the context of continuous globalization, the development of international economic relations, and the integration of national economies, there are many common threats to economic security for all economic unions. The proposed methodology for assessing the level of economic security is based on a comprehensive analysis and assessment of the main strands of the economic policy of the Union countries and the possibilities of creating common markets in areas under consideration. Based on the analysis, the conditions for creating common rules and principles of economic policy of the EAEU countries are proposed to ensure the common economic security of the union.

The article proposes the author's scientific approach using the categorical grid method to determine the essence and composition of an organization's intellectual capital elements. They determined the list of elements describing the problem field of research. A categorical network has been formed that determines the scenarios for interacting intellectual capital elements. Possible connections between the tops of the triadic grid of intellectual capital phenomenon are revealed, which makes it possible to clarify the elemental composition of intellectual capital, to correlate the concepts of "consumer capital", "client capital", and "relational capital". The performed interpretation of the developed model of the triadic grid makes it possible to comprehend and describe the behavior of intellectual capital and possible scenarios for its development.

To ensure the competitiveness of the Russian economy in the international arena, it is necessary to increase labor productivity. However, its indicators lag significantly behind similar indicators in economically developed countries. The necessary conditions for the growth of labor productivity in the regions of the country are the technological re-equipment and modernization of production, the development and implementation of modern advanced information technologies in all areas, the presence of a highly professional workforce with the necessary competencies in the context of the digitalization of the economy.

This study investigates the relationship between social responsibility and cost of equity capiral and the moderating effect of operational risk on the mentioned relationship. The study covers a 6-year research period during 2014 to 2019. 146 firms (total of 876 year-firm) are selected as the statistical sample using systematic elimination sampling method. The hypotheses are analyzed using multivariate regression models and panel data methods are also applied. The results indicate there is a significant negative relationship between social responsibility and cost of equity capital. The operational risk has a significant and inverse effect on the relationship between social responsibility and cost of equity capital.

The work aims to develop a model of income taxation that allows strengthening the fiscal effect of personal income tax and reducing the differentiation of income levels of different segments of the population, as well as assessing the impact of the proposed model on social inequality in Russia. To achieve this goal, a special two-parameter model of progressive income tax was developed, reflecting the result of studying the features of modern Russian taxation in the context of personal income tax. The key advantage of the developed tax model is the ability to assess social differentiation (by income category) in a pairwise subdecile breakdown, which allows the state to conduct a more balanced policy concerning each of the income groups participating in the study, which can be expressed, for example, in granting special tax preferences to decile groups that need it.

In Nicaragua, the knowledge of ecto and endo parasites in both fresh and salt water fish is scarce, having as the only references a study carried out by the Indian and Caribbean University of Bluefields (BICU), and another carried out by the CIDEA, both in the decade of the 90 ', therefore, the initiative arises to carry out this study in the Estuary Venado, located in the community of ¨Las Peñitas¨, in order to identify the main genera of parasites, both external and internal that affect the fish in the area, at the same time, have an updated reference in the west of the country. The study was developed between the months of July to September, having a sampling per month in three different sites of the Estuary, taking as a reference ¨El Rosario¨, until arriving in front of the Santa Lucia Island Facilities, a total of 72 fish, of which 38 fish presented parasites, including horse mackerel, lisa, snook, snapper and palometa, in which 7 genera of parasites were recorded, being the most relevant Ergasilus spp., followed by Capillaria sp., and the fish species with significant incidence is the Lisa in the first place, in turn it was found that of the three sites sampled the one with a high incidence of parasites was La Bocana, which indicates that the greater the human influence near the coasts, the higher the parasitic incidence in fish, since many of the genera have their life cycles in domestic terrestrial species.

The present investigation had the general objective of developing a cream-like liquor from the fruits of Syzygium cumini [L.] Skeels. For this, a hydroalcoholic extract was made from the pulp of the collected fruits and the Design Expert 11.0.1 software (Stad-Ease Inc., Minneapolis, USA) was used for the experimental design, the variables were the addition of extract (A%) and invert sugar syrup (B%). The number of combinations thrown by the program was 8 runs including 2 replicas. The extract obtained was characterized and the selected formulation was applied in two variants of traditional cocktails. The characterization of the extract obtained yielded a pH value where the anthocyanins present in it are stable, verifying the possible presence of pelargonidin, cyanidin, delphinidin, peonidin, petunidin and malvinidin. The total polyphenol content was 287 mg AGE / L of extract with an intense purple color. The validated model showed that the components in the mixture influence in a linear way, the sensory response being less as the extract increases in the formulations. The selected formulation was obtained for 24.1% extract and 60.9% invert syrup, estimating an alcoholic degree of 27.6% (v / v) and 42.6 0Brix, therefore it is classified as a liquor cream according to Cuban regulations. The formulation of cocktails evaluated demonstrated the feasibility of using liquor in traditional cocktails. A classification of “I like it a lot” was obtained for the variant made of the “Creole Daiquiri”.

In the present work, the thermal-hydraulic design of a double tube heat exchanger was accomplished to carry out the heating of acetaldehyde, by using hot water (condensate). A sensitivity study was also carried out to determine the influence of an increase in the acetaldehyde feed rate on six equipment design parameters. The designed heat exchanger will have a total heat transfer area of ​​3.88 m2, an overall fouled heat transfer coefficient of 613.23 W/m2.K, a total number of hairpins equal to three and a cleanliness factor of 0.80. A pumping power of 2.01 W and 5.78 W is required to impulse the acetaldehyde and water, respectively. The six parameters evaluated in the sensitivity study increase with the increment of the acetaldehyde feed mass flow rate. It is concluded that the designed double tube heat exchanger is adequate from the thermal-hydraulic point of view, since the percentage over surface calculated (25.00%) and the pressure drop of both acetaldehyde (1,158.43 Pa) and water (4,550.70 Pa) are below the maximum allowable limit established by the process.

The Gabrik River basin is located in the Makran zone in southeast of Iran. This basin is characterized by specific geomorphological features related to its geological characteristics and geographical location. The present study investigates the attempts to minimize the negative effects of sediment accumulation behind the Gabrik dam in this region. Therefore, the main objectives of this research are to study the geomorphological status of the basin and analyze the sensitivity of geological units to erosion. Investigation of geomorphological forms of the Gabrik basin indicates that the internal (tectonic) and external (erosion and sedimentary processes) dynamic processes have a significant role in the basin evolution.  The results could be used to identify the potential areas for erosion and sediment production. To estimate the sediment erosion and yield, the Gabrik basin was divided into two hydrological units (i.e., HU1 and HU2). Then, the required information to determine nine factors of the MPSIAC model and five factors of the FSM model were provided and determined for each unit. Afterward, the soil erosion maps were extracted in ArcGIS software. As a result, the rate of sediment yield from MPSIAC and FSM models was determined 4 and 6.23 tons per hectares, respectively. The findings of this research indicate the importance of tectonics, lithological units, and climate on erosion rate, sediment production, and geomorphology of the Gabrik basin. Also, according to the results from erosion maps, it was revealed that the soil erodibility in the Gabrik area is low to medium. So, in these areas, the implementation of soil and water conservation programs is essential.

The results of sociological research in the oil and gas industry are presented in the article, revealing the recent social changes with a major impact on the Russian oil and gas market and the personnel management system. The article deals with demographic reasons and the role of the pandemic, which endangered post-millennials. The authors reevaluate the impact of digitalization on the Generation Z, which led to the reduction of working digital natives, since they will not live to work, but they will work to live. Gender, age, and professional characteristics of employees in oil and gas companies have been analyzed, as well as the current state and development trends of the labor market. The article emphasizes the priority of individual characteristics of "digital people", rather than staff numbers and pay level of the employees. This view resulted from the new reality of COVID-19 pandemic, geopolitical trends, sanctions policy, the global spread of digital technologies, mixing of socio-economic orientations and personal development. These people are unwilling to depend on anyone, but the ideal manager for them is the one who sets tasks most clearly and definitely.