E-commerce and the Future of the State Sales Tax System: Critical Issues and Policy Recommendations

2007 ◽  
Vol 30 (10) ◽  
pp. 1021-1043 ◽  
Author(s):  
Christopher G. Reddick ◽  
Jerrell D. Coggburn
1990 ◽  
Vol 13 (2) ◽  
pp. 40-80 ◽  
Author(s):  
Mary-Anne Gale

Abstract This paper reviews the state of bilingual education in Aboriginal Australia today. Critical issues associated with the current bilingual debate are raised and discussed in relation to existing and past programs with evidence presented from both sides. The paper addresses the issue of Aboriginalization of schools and the positive impact this will have on bilingual education in Australia in the future. Aboriginal people themselves are now making the decisions about their own school language programs. The fate of bilingual education is, to a large extent, in their hands.


2014 ◽  
pp. 889-915
Author(s):  
Anna Abakunkova

The article examines the state of the Holocaust historiography in Ukraine for the period of 2010 – beginning of 2014. The review analyzes activities of major research and educational organizations in Ukraine which have significant part of projects devoted to the Holocaust; main publications and discussions on the Holocaust in Ukraine, including publications of Ukrainian authors in academic European and American journals. The article illustrates contemporary tendencies and conditions of the Holocaust Studies in Ukraine, defines major problems and shows perspectives of the future development of the Holocaust historiography in Ukraine.


Author(s):  
Colin Gardner ◽  
Patricia MacCormack

In spite of becoming-animal being a key concept in Deleuze and Guattari, this is the first volume to address the ambiguous idea of the animal as human and nonhuman life infiltrating all of Deleuze’s work. Contemporary applications of animality in Deleuze in film, television, music, gaming and art are collected alongside critical issues of ethics, activism and ecology in consideration of the future of our understanding of life and the animal as both the kingdom of which the human is part and the first dividing line of identity within the anthropocene. The Introduction provides summaries of all 16 chapters, tying them to common threads in Deleuze and Guattari’s writings as well as establishing innovative trajectories for future readings of animality in Deleuze in a variety of fields.


Author(s):  
VICTOR BURLACHUK

At the end of the twentieth century, questions of a secondary nature suddenly became topical: what do we remember and who owns the memory? Memory as one of the mental characteristics of an individual’s activity is complemented by the concept of collective memory, which requires a different method of analysis than the activity of a separate individual. In the 1970s, a situation arose that gave rise to the so-called "historical politics" or "memory politics." If philosophical studies of memory problems of the 30’s and 40’s of the twentieth century were focused mainly on the peculiarities of perception of the past in the individual and collective consciousness and did not go beyond scientific discussions, then half a century later the situation has changed dramatically. The problem of memory has found its political sound: historians and sociologists, politicians and representatives of the media have entered the discourse on memory. Modern society, including all social, ethnic and family groups, has undergone a profound change in the traditional attitude towards the past, which has been associated with changes in the structure of government. In connection with the discrediting of the Soviet Union, the rapid decline of the Communist Party and its ideology, there was a collapse of Marxism, which provided for a certain model of time and history. The end of the revolutionary idea, a powerful vector that indicated the direction of historical time into the future, inevitably led to a rapid change in perception of the past. Three models of the future, which, according to Pierre Nora, defined the face of the past (the future as a restoration of the past, the future as progress and the future as a revolution) that existed until recently, have now lost their relevance. Today, absolute uncertainty hangs over the future. The inability to predict the future poses certain challenges to the present. The end of any teleology of history imposes on the present a debt of memory. Features of the life of memory, the specifics of its state and functioning directly affect the state of identity, both personal and collective. Distortion of memory, its incorrect work, and its ideological manipulation can give rise to an identity crisis. The memorial phenomenon is a certain political resource in a situation of severe socio-political breaks and changes. In the conditions of the economic crisis and in the absence of a real and clear program for future development, the state often seeks to turn memory into the main element of national consolidation.


Author(s):  
Вера Шумилина ◽  
Vera Shumilina ◽  
Анастасия Борзых ◽  
Anastasia Borzykh ◽  
Александр Трандофилов ◽  
...  

The article discusses the features and main ways to improve the functioning of the tax system of the Russian Federation. The main criteria of functional characteristics of the category of taxes are revealed. The main directions of management of the tax system in the financial activities of the state. The most effective measures to improve the tax system are identified.


2020 ◽  
Vol 3 (3) ◽  
pp. 38-46
Author(s):  
Damir Abdulov ◽  

The article discusses the definition, goals and main types of fiscal policy. It also provides an analysis of the effectiveness of fiscal policy in Uzbekistan based on the Laffer curve of indicators of the level of tax burden and elasticity of the tax system.


Contention ◽  
2020 ◽  
Vol 8 (1) ◽  
pp. 49-69 ◽  
Author(s):  
Tareq Sydiq
Keyword(s):  

Based on fieldwork carried out from 2017 and 2018, this article examines various attempts to both organize publicly and disrupt such attempts during the Iranian protests during that time. It argues that interference with spatial realities influenced the social coalitions built during the protests, impacting the capacity of actors to build such coalitions. The post-2009 adaptation of the state inhibited cross-class coalitions despite being challenged, while actors used spatial phrasing indicating they perceived spatial divisions to emulate political ones. Meanwhile, in the immediate aftermath of the December 2017 protests, further attempts to control protest actions impacted not only those who would be able to participate in such events in the future, but also those who felt represented by them and who would be likely to sympathize with them. Based on the spatial conditions under which coalitions form, I argue that asymmetrical contestations of spatiality determined the outcome of the December 2017 protests and may contribute to an understanding of how alliances in Iran will form in the future.


Author(s):  
Victoria Ruzhenkova ◽  
Irina Sheremet’eva ◽  
Viktor Ruzhenkov

Stress negatively affects the mental health of students, causes anxiety and depression, leads to poor academic performance, lowers level of professional training and success in the future. The purpose of the research is to study the state of mental health of medical students to develop recommendations for the prevention of maladaptation. Materials and methods. 252 5-year students aged 20–29 (22 ± 1,1) years, 168 (66,7 %) females and 84 (33,3 %) males (137 students of Belgorod State University and 115 of Altay State Medical University (ASMU)) were examined by medico-sociological and psychometric methods. Results. It was established that every fifth student of the Belgorod State University and every third of the ASMU did not enter the medical university on their own initiative. Less than half (43 %) of Belgorod State University students and 30.4 % of the ASMU ones are convinced that the choice of profession was correct, 35 and 37.4 % are, consequently, completely disappointed with it. Students of Belgorod State University dealt with training stress factors poorer and, as a result, have more pronounced mental symptoms of training stress, difficulties in organizing the daily regimen, irregular nutrition, and fear of the future. Regardless of the region of studying, the number of students not committed to the medical profession, after 5 years of study, is more than 3 times higher among those who enter the university not on their own initiative. Students of the ASMU hit substances, skipped classes, played computer games and took sedative drugs more often to overcome academic stress. The degree of anxiety before the exams in students of Belgorod State University was higher (9 points) than in their peers from the State Medical University (7 points). An extremely high (8–10 points) level of anxiety before exams was characteristic of 75,9 and 44,3 % of students, respectively. The former were more likely to experience clinically significant panic attacks: 27,7 and 6,1 %. Conclusion. Given the high incidence of social phobia (19,1–24,1 %), depression (22,6–32,2 %) and anxiety (21,9– 27,8 %) among medical students, the development and implementation of psycho-correctional programs aimed at the formation of adaptive ways to overcome stress, reduce anxiety and depression is required. This will prevent the development of psychosomatic disorders and addictions.


Sign in / Sign up

Export Citation Format

Share Document