Validation Is Not Verification: Precise Terminology and Scientific Methods in Bioprocess Modeling

The article is devoted to the development of the concept of the state to manage its tax risks, based on a systematic approach. The author's concept presupposes the presence of the following elements logically arranged according to the principle "from the general to the particular": 1) mechanisms for managing tax risks, 2) disclosing methodological recommendations, 3) specific proposals for changing legislation. To achieve this goal, the author used general scientific methods (deduction and induction, analysis and synthesis, observation, description, generalization) and private scientific methods of cognition (comparison method, graphical and tabular data presentation methods). We have presented a brief overview of the main tax risks of the Russian Federation in the current economic environment, which are classified in four areas: 1) risks in the field of value added taxation; 2) risks in the field of taxation of profits and income; 3) risks, the source of which is Russia's membership in the Eurasian Economic Union; 4) customs risks. The author presents a general scheme of tax risk management by the state, which includes the context, goals and management strategy. The priority mechanisms for managing the tax risks of the state are formulated on the basis of the presented classification of tax risks. These areas include: introduction of an end-to-end product traceability system; substantiation of taxation methods; joint elimination of tax risks (Federal Tax Service, Federal Customs Service, Ministry of Labor, Federal Service for Financial Monitoring); optimization of tax administration costs on the part of both tax authorities and taxpayers; harmonization of indirect taxation, including duty-free trade; harmonization of international tax rules at the international level; selection of the most effective tools for eliminating multiple taxation. A draft "road map" has been developed to improve the management of state tax risks.

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КОМУНІКАТИВНА КОМПЕТЕНТНІСТЬ У ПОЛІТИЧНОМУ ДИСКУРСІ (НА ПРИКЛАДІ ОФІЦІЙНИХ СТОРІНОК НАРОДНИХ ДЕПУТАТІВ У СОЦІАЛЬНІЙ МЕРЕЖІ «ФЕЙСБУК»)

State and Regions. Series: Social Communications ◽

10.32840/cpu2219-8741/2020.2(42).1 ◽

2020 ◽

pp. 4

Author(s):

T. Sashchuk

Keyword(s):

Social Network ◽

Subject Matter ◽

Communicative Competence ◽

Professional Activity ◽

First Person ◽

Short Text ◽

Scientific Methods ◽

Content Analysis Method ◽

General Scientific ◽

Facebook Pages

<div>The article presents the results of the study of the communicative competence of the politicians on the basis of the analysis of their messages on their official pages of the Facebook social network. The research used the following general scientific methods: descriptive and comparative, as well as analysis, synthesis and generalization. The quantitative content analysis method with qualitative elements was used to distinguish the peculiarities of information messages that provide communication of the deputies of Verkhovna Rada (Ukrainian Parliament) on their official Facebook pages. Information messages have been analyzed by the following three criteria: subject matter, structure and language.</div> For the first time the article draws a parallel between communicative competence and the ability to communicate with voters on the official pages of Facebook which is the most popular social network in Ukraine. As it is established, communicative competence in the analyzed cases is caused not by education, but by previous professional activity of a politician. The most successful and high-quality communication was from the current parliamentarian who worked as a journalist in the past. More than half of the messages that provided successful communication consisted of sufficiently structured short text and a video. The topic covers the activity of the parliamentarian in the Verkhovna Rada and in his district. More than half of the messages are spoken in the first person.The findings of the study can be used in teaching such subjects as Political PR and Electronic PR, and may be of interest to politicians and their assistants.Key words: competence and competency, communicative competence, political discourse, official page of the deputy of Verkhovna Rada of Ukraine on the Facebook social network, subject matter and structure of the information message, first-person narrative, correspondence of communication to the level of communicative competence.

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Andrew Lang and Scottish Historiography: Taking on Tradition

The Scottish Historical Review ◽

10.3366/shr.2015.0257 ◽

2015 ◽

Vol 94 (2) ◽

pp. 207-236 ◽

Cited By ~ 3

Author(s):

Catriona M. M. Macdonald

Keyword(s):

Nineteenth Century ◽

Sir Walter Scott ◽

Scientific Methods ◽

European Context ◽

The Reformation ◽

Cast Doubt ◽

Scottish History ◽

University Setting ◽

Andrew Lang

The career and posthumous reputation of Andrew Lang (1844–1912) call into question Scottish historiographical conventions of the era following the death of Sir Walter Scott which foreground the apparent triumph of scientific methods over Romance and the professionalisation of the discipline within a university setting. Taking issue with the premise of notions relating to the Strange Death of Scottish History in the mid-nineteenth century, it is proposed that perceptions of Scottish historiographical exceptionalism in a European context and presumptions of Scottish inferiorism stand in need of re-assessment. By offering alternative readings of the reformation, by uncoupling unionism from whiggism, by reaffirming the role of Romance in ‘serious’ Scottish history, and by disrupting distinctions between whig and Jacobite, the historical works and the surviving personal papers of Andrew Lang cast doubt on many conventional grand narratives and the paradigms conventionally used to make sense of Scottish historiography.

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YOUTH CRIMINAL SUBCULTURE AS A FACTOR IN THE FORMATION OF THE PERSONALITY OF A MINOR CRIMINAL

Sociopolitical sciences ◽

10.33693/2223-0092-2020-10-3-177-180 ◽

2020 ◽

Vol 10 (3) ◽

pp. 177-180

Author(s):

VERA SHUNYAEVA ◽

Keyword(s):

Research Method ◽

Negative Impact ◽

System Research ◽

Scientific Methods ◽

General Scientific ◽

Definition Of ◽

A Minor ◽

Method Analysis

The article is devoted to the research of the youth criminal subculture and its impact on the personality of under-aged. In the course of analysis of this negative impact, a definition of the criminal subculture of under-aged was proposed. The main principles of such a criminal subculture as AUE (the acronym, transcribed from Russian: АУЕ or А.У.Е., comes from «Арестантский уклад един» / “Prisoners Unity (Solidarity)” are defined. The reasons contributing to the development of this negative phenomenon and the typical fea- tures of a minor sharing the ideology of the AUE were identified. The methods for counteracting the AUE were proposed. The method- ological basis of the research is formed by general scientific methods: dialectical, system research method, analysis, synthesis, induction, deduction, analogy, etc., as well as such private scientific methods as comparative legal, formal legal, structural and functional, statistical ones. The authors relied on the results of research by Russian and foreign legal scholars, sociologists, psychologists.

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Russian Accounting Standard (PBU) 18/02: Principles on the balance method use

International Accounting ◽

10.24891/ia.23.12.1356 ◽

2020 ◽

Vol 23 (12) ◽

pp. 1356-1382

Author(s):

E.V. Olomskaya ◽

A.A. Aksent'ev

Keyword(s):

Balance Method ◽

Deferred Taxes ◽

Accounting Standard ◽

Scientific Methods ◽

The Public ◽

General Scientific ◽

The Impact ◽

Original Approach ◽

Descriptive Method ◽

Tax Accounting

Subject. This article discusses the methodological features of Russian Accounting Standard (PBU) 18/02 Income Tax Accounting when using the balance method to account for deferred taxes. It considers whether the clarification of permanent tax differences is justified, and it analyzes in detail the features of accounting for temporary differences and offers a visual and descriptive method for determining and correlating them in accounts. Objectives. The article aims to justify the reason for linking permanent tax differences to such accounting categories as Income and Expenses. It also aims to develop a methodological toolkit that simplifies the perception of the balance method and demonstrates the procedure for determining temporary differences. Methods. For the study, we used the methods of analysis, synthesis, observation, comparison, and other general scientific methods. Results. The article justifies the clarification of permanent differences from the position of accounting categories. It offers an original approach that helps visually classify temporary differences. The formalization of the balance method helped identify the logic of its reflection in accounting statements. Conclusions and Relevance. To ensure that accounting is not distorted due to the impact of taxation, it is necessary to develop a unified conceptual framework, as well as develop existing methods and introduce new ones that do not contradict the public concept of interaction between accounting and tax accounting. The research results are intended for training, scientific and practical activities of specialists in the field of accounting and audit, as well as students studying under this program, in order to study the features of applying the balance method for accounting for deferred taxes.

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Applying analytical procedures for performance audit of customs authorities

Economic Analysis Theory and Practice ◽

10.24891/ea.19.6.1035 ◽

2020 ◽

Vol 19 (6) ◽

pp. 1035-1055 ◽

Cited By ~ 1

Author(s):

S.V. Pankova ◽

V.V. Popov

Keyword(s):

Distance Method ◽

Scientific Methods ◽

Scientific Hypothesis ◽

Financial Audit ◽

Promising Area ◽

History Of ◽

Performance Audit ◽

Analytical Procedures ◽

And Performance ◽

Customs Administration

Subject. The article considers the development of a set of methods and indicators of economic analysis, which can be used for performance audit of customs authorities, using the Volga Customs Administration case. Objectives. The aim is to justify the use of analytical procedures to rank the effectiveness of customs payments for the purpose of performance audit of customs authorities. Methods. We employ general scientific methods of research, i.e. dialectical and monographic methods, logical analysis, comparison, as well as the Euclidean distance method. Results. We reviewed works by Russian and foreign scholars on the history of customs audit development and internal financial control of customs authorities, gave scientific credence to attributing the system of customs payment and performance to the indicators of economic activity of customs authorities. Due to the lack of methods for assessing the performance of customs authorities, the use of analytical procedures during the performance audit seems to be a promising area. Conclusions. When verifying the scientific hypothesis put forward in the study, we established that the introduction and development of the ranking system for the performance of customs authorities related to the collection of customs duties can contribute to effective financial audit of customs authorities in general.

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Specifics of capital structure management of electronic commerce market leaders

Economic Analysis Theory and Practice ◽

10.24891/ea.19.5.905 ◽

2020 ◽

Vol 16 (5) ◽

pp. 905-919

Author(s):

R.O. Voskanyan

Keyword(s):

Capital Structure ◽

Customer Service ◽

Financial Statements ◽

Financial Resources ◽

Ratio Analysis ◽

Timely Manner ◽

Aggressive Approach ◽

Scientific Methods ◽

General Scientific ◽

Management Policies

Subject. The article addresses leader companies of the e-commerce market in terms of sales and capitalization, that make their financial statements publicly available. Objectives. The aim is to identify special aspects of capital structure management policies of the largest e-commerce players based on ratio analysis. Methods. The study employs general scientific methods of research. Results. The paper reveals the specifics of capital structure management of the global e-commerce market leaders. The leading companies prefer an aggressive approach to the formation of their capital structure, increasing the volume of borrowed capital in comparison with their equity. The management of companies tries to provide a moderate approach to capital structure management and debt servicing, demonstrating the ability to repay debts in a timely manner. Aggressive capital structure policy is conditioned by specific activities of e-commerce companies, requiring constant search for and attraction of additional financial resources for improving production processes by management. Conclusions. Key players have an aggressive capital structure policy. This feature is necessitated by the need to systematically attract additional financing to expand the business, increase sales volumes, capture and create new markets. E-commerce companies have to constantly improve technology, logistics processes, and render a good and excellent customer service.

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Modernizing the lending facility under concession agreements

Finance and Credit ◽

10.24891/fc.26.7.1590 ◽

2020 ◽

Vol 26 (7) ◽

pp. 1590-1609

Author(s):

V.A. Rakhaev

Keyword(s):

Financial Structure ◽

Bank Lending ◽

Early Termination ◽

Scientific Methods ◽

Financial Condition ◽

Revenue Collection ◽

Analysis And Synthesis ◽

Financing Mechanism ◽

General Scientific ◽

The Russian Federation

Subject. The article addresses modernization of lending facilities under concession agreements. It is important for evaluating the terms of credit transactions, effectiveness of credit projects, and the concessionaire's ability to repay the loan. Objectives. The purpose is to review the current financing mechanism and underpin approaches to improving the credit facilities within concession agreements. Methods. The study rests on general scientific methods, like the systems and logical analysis and synthesis, principles of induction and deduction, financial calculation techniques. The analytical part employs the balance method, methods of financial coefficients and the method of technical and economic estimates. Results. I analyzed the financial structure and special characteristics of concession agreements, parameters of concessionaires’ activities; considered the types of risks inherent in bank lending under concession agreements, methods for their identification and mitigation; offered a mechanism of lending, including the structure of credit transactions, restrictions for the financial condition of concessionaires, additional requirements and penalties for their non-fulfillment. The findings can help banks define lending parameters for concession agreements. The provided recommendations may be useful for consideration by the authorities of the constituent entities of the Russian Federation. Conclusions. It is possible to reduce the risks of lending under concession contracts, if their terms and conditions are stable, and if the lost income of concessionaires is compensated in the event of early termination. Reasonable tariffs for works and services and increased revenue collection will promote this type of lending.

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The specifics of shadow economic activity in Russia

Economic Analysis Theory and Practice ◽

10.24891/ea.19.10.1896 ◽

2020 ◽

Vol 19 (10) ◽

pp. 1896-1915

Author(s):

E.R. Ermakova ◽

O.M. Lizina

Keyword(s):

Economic Activity ◽

Shadow Economy ◽

Integrated Approach ◽

Economic Activities ◽

Reproductive Process ◽

Scientific Methods ◽

Current Period ◽

Russian Economy ◽

Analysis And Synthesis ◽

The Impact

Subject. The article addresses the specifics of shadow economic activities in reformed Russia in the context of systemic transformations. Objectives. We focus on determining the role of shadow economy in the reproductive process, identifying and understanding the specifics of underground economic activity of the Russian economy. Methods. The study rests on general scientific methods (scientific abstraction, unity of historical and logical, analysis and synthesis, induction and deduction, comparison and analogy) and special methods of cognition (monetary methods). We employ the systems and integrated approach. The official statistics, regulations, works of leading researchers on shadow economy expansion, resources of reference and legal systems like Garant and ConsultantPlus serve as the study's information base. Results. We present a retrospective rapid analysis of the extent of shadow economic activity in the domestic economy, establishing the relationships with the processes that take place at different stages of the country's development. We also reveal the specifics of shadow economy relations in Russia, factors that play a key role in expansion for a particular period, a shift to another form of shadow economy. The study characterizes the current period of development, assesses the impact of external shocks on shadow economy expansion. Conclusions. The current period is characterized by the digitization of shadow relations, the shift of corruption to the upper echelons of power, the continued outflow of capital abroad, and increased penalties for underground activities.

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