scholarly journals Features of the Taxation in the Territories with the Special Mode of Business and Investing Activities: Comparative Analysis of the Russian and Foreign Best Practices

2018 ◽  
Vol 7 (3.14) ◽  
pp. 412
Author(s):  
Dmitry Anatolievich Smirnov ◽  
Konstantin Aleksandrovich Strus ◽  
Anna Artemovna Avanesova

Preferential taxation regimes are recognized in the modern developed states as the most effective way of stimulation of entrepreneurial and investment activity. We examined the Russian mechanism of establishment of the preferential taxation regimes that have been developed for entrepreneurial and other investment activities and their infrastructure designed to provide mechanisms of operations. Our comparative analyses of the best practices in preferential taxation regimes across developing countries inform readers about advantages and risks of the investment activities and organization of business in certain territories of modern Russia. Critical appraisal of theories and practices in the formation of specific preferential taxation regimes would assist readers in the implementation of entrepreneurial and investment activity in modern Russia, revealing features of optimal regimes for specific businesses with possible mitigation or prevention of financial risks for investors. Critical comparative analysis of the best foreign practices in China, Singapore, and United Arab Emirates in the organization of foreign businesses sheds light on the most effective forms of such investment activities.Incompleteness and fragmentariness of the Russian legislation supporting preferential taxation regimes prevent successful implementation of foreign entrepreneurial and investment activities.The Russian legislation must be revised to ensure an attractive environment for foreign investments. Successful business and innovative activities would be possible only by the realization of the following legally significant steps: 1) adoption of the basic legislation 2) statewide programs supporting the development of free economic zones of advanced economic development.  

2014 ◽  
Vol 9 (3) ◽  
pp. 1736-1747
Author(s):  
Rabia Ihmouda ◽  
Najwa Hayaati Mohd Alwi

In recent years, most governments invested in the development of electronic government to improve governments efficiency and provide better services to businesses and citizens. As the successful implementation of the e-government depends on the viable security, all the concerns related to it need to be addressed. Security has become one of the crucial factors and primary challenges for achieving an advanced stage of e-government. In this regard, the paper investigates and analyzes six e-government security frameworks to assessing the security weaknesses of these frameworks from socio-technical security aspects. Meta-synthesis methodology used in this study, the meta-synthesis follows the steps used in meta-ethnography which adopted from Noblit and Hare. The finding is clearly showed that the socio-technical security missed to the rest of the security control principles and best practices elements. Therefore there is a clear need of a holistic socio-technical approach to be developed to match the pertinent security requirements into the e-government implementation.


2021 ◽  
Author(s):  
Karam Yateem ◽  
Mohammad Dabbous ◽  
Mohammad Kadem ◽  
Mohammed Khanferi

Abstract The main objective of the paper is to outline initiatives associated with leveraging creativity and innovation to sustain operational excellence. It will cover processes, applications and best practices toward continually leveraging creative and innovation such as the development of innovation team toward creating a collaborative environment in the generation, identification and development of ideas and new technological advancement deployment. The processes described will cover (1) the continuous monitoring and management update of innovation submissions, implementation and self-development course completion, (2) recognition for value addition resultant from technological deployment, (3) Technical Review Committee (TRC) centralization and streamlining of evaluating technologies and best practices, (4) the assignment of challenging targets and (5) the initiation of special innovation campaigns for pressing and challenging matters has resulted in various major accomplishments. The establishment of the 4th Industrial Revolution (IR 4.0) team to address production engineering and well services challenges and collaborate for articulate, smart, more efficient and effective resolutions, process improvements and decision making. The results were remarkable with an incremental increase into intent to submit a patent file consideration, patenting, technology deployment and production of technical manuscripts addressing the unique achievements as well as the submission of awards applications. Technical collaboration toward triggering resolutions to ongoing operational challenges has resulted in various internal in-house built strides of best practices and other collaborative initiatives with other services providers such as: Intelligent Field Equipment Industrial Professionals Training: Special training for intelligent field equipment associated with smart well completion (SWC) exercising and optimization, data retrieval from multiphase flow meters (MPFMs) as well as a permanent downhole monitoring system (PDHMS) and conducting basic preventative maintenance (PM) requirements. Multiphase Flow Metering (MPFM) Advanced Monitoring System: An in-house developed MPFM system advanced monitoring to enable production/Intelligent Field engineers to monitor and diagnose MPFMs healthiness in all fields. It includes a validation mechanism to monitor and verify the different MPFM diagnostic data, alarming mechanism, flow rates and data visualization tools to verify the health of the installed base of equipment toward higher testing efficiency, reduction of manpower exposure to the field, and cost avoidance through minimizing operational logistical arrangements and minimization of unnecessary field visits by service providers. The ultimate intent is to heavily depend upon all employees to successfully propose solutions, and subject matter experts to coach employees in the successful implementation of practical resolutions to improve operations, optimize cost, and enhance employees’ satisfaction and engagement.


Author(s):  
V. Dodonov ◽  

The article examines trends in the inflow of foreign investments from countries that are Kazakhstan’s leading partners in this area. Changes in the dynamics of foreign investments incoming flows in terms of their gross and net inflows, the state and changes in their typical and sectoral structure are analyzed. The situation as a whole and in relation to each of six largest investor countries of Kazakhstan is considered. It also examines the inflow of investments from the selected countries into manufacturing industry – a key branch in the context of the modernization of the Kazakhstan economy.


Author(s):  
Michael J. Ellis ◽  
Jeff Leiter ◽  
Dean M. Cordingley ◽  
Karen Reimer ◽  
James Koenig ◽  
...  

AbstractObjectives: The objective of this study was to evaluate the feasibility and implementation of a standardized medically supervised concussion protocol established between a city-wide AAA hockey league and a multi-disciplinary concussion program. Methods: We conducted a retrospective review of injury surveillance, clinical and healthcare utilization data from all athletes evaluated and managed through the Winnipeg AAA Hockey concussion protocol during the 2016-2017 season. We also conducted post-season email surveys of head coaches and parents responsible for athletes who competed in the same season. Results: During the 2016-2017 season, 28 athletes were evaluated through the medically supervised concussion protocol, with two athletes undergoing evaluation for repeat injuries (a total of 30 suspected injuries and consultations). In all, 96.7% of the athletes managed through the concussion protocol were captured by the league-designated Concussion Protocol Coordinator and 100% of eligible athletes underwent complete medical follow-up and clearance to return to full hockey activities. Although 90% of responding head coaches and 91% of parents were aware of the concussion protocol, survey results suggest that some athletes who sustained suspected concussions were not managed through the protocol. Head coaches and parents also indicated that athlete education and communication between medical and sport stakeholders were other elements of the concussion protocol that could be improved. Conclusion: Successful implementation of a medically supervised concussion protocol for youth hockey requires clear communication between sport stakeholders and timely access to multi-disciplinary experts in traumatic brain and spine injuries. Standardized concussion protocols for youth sports may benefit from periodic evaluations by sport stakeholders and incorporation of national guideline best practices and resources.


2021 ◽  
Author(s):  
Majed Nahed Alrabeh ◽  
Zulkiflie Bin Samsudine ◽  
Salvador Alejandro Ruvalcaba Velarde ◽  
Faisal Mohammed Alhajri

Abstract The objective of this paper is to present the findings obtained from a detailed engineering evaluation resulting from trial testing two state-of-the-art surface horizontal pumping systems (HPS's) in two water supply wells. The two horizontal pumping systems were deployed as an alternative to downhole electrical submersible pumps (ESPs) to provide the benefits of eliminating ESP workover costs, modularity regarding wellsite deployments, and enhanced maintenance operations. For this trial test evaluation method, two HPS's were deployed to boost water production to the water injection plant (WIP). To ensure a thorough evaluation, the trial test well candidates were designed to accommodate both a subsurface ESP as well as a surface HPS to provide an accurate comparison, and representation, between the different artificial lift methods. The trial test and comparison method described in this paper focused primarily on the following items; maintenance and well intervention requirements, evaluation of operational availability, including potential for cavitation and effects of interference, maximum production rates, as well as root cause engineering evaluations for mechanical seals and cooling unit auxiliary motors. Various best practices and mitigation measures were identified and are presented in this paper. With regard to the results, it was observed that each artificial lift method comprised a set of advantages and disadvantages. The decision on which type of technology to use can be dependent on several factors. Overall, the HPS's demonstrated the ability to supply water production to the WIP. The HPS did experience operational challenges in providing higher production requirements. Additional challenges were also observed in the sealing mechanism as well as the auxiliary cooling unit. Precautionary pump tripping automated protocols were taken to prevent pump cavitation due to sub-optimal intake pressure resulting from possible interference. The HPS, unlike the ESPs, did not require any workover as it is located at the wellsite and therefore resulted in substantial cost savings and was easy to maintain due to its surface application. In summary, this paper adds a new and very beneficial evaluation of HPS's, and highlights best practices and lessons learned to the existing body of literature. The new information discussed in this paper is highly beneficial to engineering selections of artificial lift methods and to the successful implementation of HPS's in the industry.


Author(s):  
Marshall “Mark” Drummond ◽  
Matthew A. Robby

This paper examines the use of System-wide Assessments, an innovative initiative to enhance the accountability, quality, and effectiveness within the Higher Colleges of Technology of the United Arab Emirates. The authors review the historic and contemporary influences on college/university assessments and the key forces or factors which have shaped development and need of Outcome Assessments. The paper summarizes the literature on the best practices for assessment and promoting changes. The paper describes the objectives, structures, and processes involved with random use of System-wide Assessments among the 17 Federal colleges. A survey of 80 Deans and Chairs reports the perceptions and ratings of the process and impact of System-wide assessments. The lessons learned are described and inform recommendations for key components of an effective assessment system to promote accountability and improvement in higher education. Findings have significance for leaders of institutions of higher learning throughout the Middle East and the world.


2020 ◽  
Vol 12 (11) ◽  
pp. 4675 ◽  
Author(s):  
Saira Naeem ◽  
Abdul Waheed ◽  
Muhammad Naeem Khan

Over the last three decades, special economic zones (SEZs) have given new impetus to the ever-growing export-oriented industrialization in developing countries. Where various economies have benefited from SEZs, many zones have ended up becoming enclaves with trifling advantage. The SEZs in Pakistan have experienced the same fate and have failed to contribute to exports, employment, and creating linkages with the domestic economy. Recently under the China Pakistan Economic Corridor (CPEC), SEZs are proposed to be set up in Pakistan, with a hope to fuel the stuttering economy. However, it is pertinent first to understand the local context and device policies considering stakeholders’ perspectives. This study aims to identify the factors for the successful implementation of SEZs derived from the regional context of Pakistan. In-depth interviews are conducted from the most relevant stakeholders, who have been involved in the development of SEZs. The results pointed towards the removal of political influence over zones and government taking the lead role in deciding the types of industry to be invited in these zones. Each zone should have a clear vision of development based on its locational advantage. The zone promotions should be based on competitiveness rather than fiscal incentives. Joint ventures and PPP should be encouraged inside the zones for sustainable operations.


Author(s):  
Jennifer L. Ersek ◽  
Lora J. Black ◽  
Michael A. Thompson ◽  
Edward S. Kim

There has been a rapid uptick in the pace of oncology precision medicine advancements over the past several decades as a result of increasingly sophisticated technology and the ability to study more patients through innovative trial designs. As more precision oncology approaches are developed, the need for precision medicine trials is increasing in the community setting, where most patients with cancer are treated. However, community-based practices, as well as some academic centers, may face unique barriers to implementing precision medicine programs and trials within their communities. Such challenges include understanding the tissue needs of molecular tests (e.g., tumor, blood), identifying which molecular tests are best used and when tissue should be tested, interpreting the test results and determining actionability, understanding the role of genetic counseling and/or follow-up testing, determining clinical trial eligibility, and assessing patient attitudes and financial concerns. The purpose of this article is to provide guidance to community-based oncology practices currently conducting clinical trials who want to expand their research program to include precision medicine trials. Here, we describe the core components of precision medicine programs and offer best practices for successful implementation of precision medicine trials in community-based practices.


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