scholarly journals Opportunities for Tax Culture Formation of Self-Employed

2021 ◽  
Vol 31 (1) ◽  
pp. 5-15
Author(s):  
Anna Kireenko ◽  
Mariya Izmailova
Keyword(s):  
Point Of View ◽  
The Self ◽  
Internal Factors ◽  
Structure And Dynamics ◽  
Self Employment ◽  
Culture Formation ◽  
External Conditions ◽  
Definition Of ◽  
High Level

Self-employment in Russia characterized by a high level of shadow employment. The special tax regime was designed to carry out this activity from shadow. In this case, it is necessary to take into account the peculiarities of the taxpayers behavior and their tax culture. The purpose of the article is to study the tax culture, factors influencing its demonstration in the taxpayers behavior, as well as to identify the features of tax culture in the field of self-employment. The information base of the article composed documents regulating the activities of self-employed, statistical data on the quantity, structure and dynamics of self-employment in the Russia and other countries, sociological surveys of self-employed. The main difference in the interpretation of tax culture is associated with the definition of its subjects. Therefore, the role of subjective factors in the taxpayers behavior is often overestimated. It is concluded that it is necessary to consider the issue of the tax culture of the self-employed not only from the point of view of their mentality, but first of all from the point of view of the external conditions of their activity. Low and irregular incomes, lack of social guarantees and financial support lead to the formation of the self-employed tax culture in the conditions of «survival». In this regard, actions to improve the tax culture by influencing internal factors are ineffective.

The Limit Situation And The Narrative Of War (On The Material Of The Novel “My Lieutenant” By Daniil Granin)

2020 ◽  
Vol 6 (1) ◽  
pp. 90-104
Author(s):  
Anatoly S. Kuprin ◽  
Galina I. Danilina
Keyword(s):  
20Th Century ◽  
Scientific Work ◽  
Point Of View ◽  
Continuous Limit ◽  
The Novel ◽  
Term Limit ◽  
Abstract Author ◽  
The Third ◽  
Definition Of

The purpose of this study is the analysis of limit situation in the narrative of war. The material of the study is the novel of Daniil Granin “My Lieutenant” and related texts. In the first part of the paper, the authors explore existing approaches to the term “limit situation” and similar concepts into scientific and philosophical traditions; limits of its applicability in literary studies and its relation to the categories of “narrative instances” and “event”. Proposed a literary-theoretical definition of the limit situation, which can be used in the analysis of fiction texts. Existing approaches to the examination of the situation of war are analyzed: philosophical-existential, psychoanalytic, sociological, literary. In the second part of the paper, the authors propose their method for analyzing limit situations in texts about war, which basis on existing approaches and preserves the text-centric principle of studying the structure of the story. Two interrelated areas of research have been identified: the study of war as a continuous limit situation in the intertextual aspect (the discourse of war); the study of limit situations (death, suffering, guilt, accident) in the narrative of war as part of a specific text. In the third part of the scientific work,the analysis of war as a continuous limit situation results in the study of the concept of “limit” (border) in a fiction text. The role of “limit” (border) concept in the texts about the war is studied, the possible types of limits in the discourse of war are examined. Limit situations in the narrative of war are analyzed on the basis of the novel “My Lieutenant” by Daniil Granin. A review of journalistic and scientific works about the novel revealed both the continuity and the differences between the novel and the “lieutenant” prose of the 20th century. An analysis of the limit situations in the novel revealed their key position in the narrative. These situations are independent of the fiction time, of the fluctuation of the point of view’; the function of the abstract author is to build the narrative as a “directive” immersion of the hero and narrator in these situations.

scholarly journals Towards a Scientific Definition of App Marketing – A Practice-Oriented Approach Using Scientific and Grey Literature

2021 ◽  
Vol 2 (1) ◽  
pp. 13-25
Author(s):  
Atilla Wohllebe ◽  
Mario Hillmers
Keyword(s):  
Mobile Apps ◽  
Grey Literature ◽  
Mobile App ◽  
Point Of View ◽  
Practical Point ◽  
Gray Literature ◽  
Definition Of ◽  
Job Ads ◽  
Oriented Approach

The relevance of smartphones and mobile apps has increased significantly in recent years. Increasingly, companies are trying to use mobile apps for their business purposes. Accordingly, the role of app marketing has become more important. Nevertheless, there is no uniform understanding of the term "app marketing". Based on scientific and gray literature, two definitions of "app marketing" are developed. In the narrower sense, app marketing refers to measures aimed at making a mobile app better known and acquiring users i. e. generating app downloads. In the broader sense, app marketing refers to all activities that are used to acquire users for a mobile app, contact them, and encourage them to reach a specified goal. Additionally, based on job ads, an overview of activities in app marketing is provided from a practical point of view. Here, the focus is primarily on paid app install campaigns as well as on monitoring, reporting and analytics.

scholarly journals ROLE OF SOCIAL ENTREPRENEURSHIP IN BUSINESS MANAGEMENT

2020 ◽  
Author(s):  
Ariawan ◽  
Titien Agustina
Keyword(s):  
Social Entrepreneurship ◽  
Life Stories ◽  
Business Management ◽  
The Self ◽  
Quality Analysis ◽  
Poor People ◽  
Social Entrepreneurs ◽  
Important Field ◽  
High Level

Nowadays a Social entrepreneurship is most important field in all service and public sectors. In other ways it gives all way ofthinking in a social terms like poverty and hunger. Also it is compelling life stories and it gives a progress against increasingWorld issues of poor living and sickness. This term offers the opportunities of living and money for poor people by representinghigher level of social problems. It also gives a chance of improvement by insights process of social entrepreneur’s analysis. Inthe little business these social things, usually reinvent the fact that they have to struggle for maintaining and managing sm allbusiness with comparatively other variety of business. So usually a management can be done in social entrepreneurs in rarebasis for the self fulfilment of all data, in company these issues is ahead from many years by doing isolation, these are hoppingfor complete impact in these issues for better economic growth. There are lots of challenging changes has to do to performthese management in all over World. The most important thing is done in this paper is to make a high level of quality analysis insocial entrepreneurship as on the demand of sectors. These is made so fast as it affect all others analysis like educationdepartment of tenure and recognition

scholarly journals A Translator’s Wanderings in TranslationStudiesWorld

2019 ◽  
Vol 30 (1-2) ◽  
pp. 79-99
Author(s):  
Brian Mossop
Keyword(s):  
Applied Linguistics ◽  
Translation Studies ◽  
Point Of View ◽  
Full Time ◽  
Canadian Government ◽  
Definition Of ◽  
Object Of Study

This semi-autobiographical article reflects on the discipline known as Translation Studies from the point of view of the author, who was a full-time Canadian government translator from 1974 to 2014, but also taught and wrote about translation. The narrative begins with the emergence of Translation Studies in Canada and in Europe and continues through the present neoliberal era, with reflection on a variety of topics including the English name of the discipline, the lack of definition of an object of study, the original role of the journal Meta, and the notion of translation as applied linguistics. The last section considers two fictive scenarios in which Translation Studies does not emerge, and translation is studied, right from the start, in ways much more closely linked to the translation profession, with a focus on translators rather than translations, and therefore on translational production rather than the analysis of completed translations.

scholarly journals The relationship between financial distress and well-being: Exploring the role of self-employment

2020 ◽  
pp. 026624262096538
Author(s):  
Jenny Berrill ◽  
Damien Cassells ◽  
Martha O’Hagan-Luff ◽  
André van Stel
Keyword(s):  
Financial Distress ◽  
Employment Status ◽  
Well Being ◽  
Negative Association ◽  
Econometric Analysis ◽  
The Self ◽  
Negative Consequences ◽  
Self Employment ◽  
The Relationship

This article investigate the relationship between financial distress, well-being and employment status. Using several indicators of financial distress and of well-being, our econometric analysis shows that the negative association between financial distress and well-being is moderated by employment status in the sense that financial problems are more strongly associated with poor well-being for the self-employed compared to the wage-employed. Hence, when self-employed workers find themselves in a situation of financial distress, the negative consequences for their well-being are more severe. This is found to hold both for the self-employed with and without employees.

The Mathematical Model for Studying Bearing Reliability Unconventional Treated

2013 ◽  
Vol 371 ◽  
pp. 606-611
Author(s):  
Mirela Gheorghian ◽  
Gheorghe Simionescu
Keyword(s):  
Heat Treatment ◽  
Ultrasonic Field ◽  
Point Of View ◽  
Cold Plastic Deformation ◽  
Technological Parameters ◽  
Bearing Steels ◽  
Heat Treated ◽  
Definition Of ◽  
The Mathematical Model

The reliability reprezents the main criterion, which imposes itself in the definition of the reliability and the competition of the bearins. The rotation precision and the functional role of the bearings are realized if is a good dimensional stability and proper mechanical properties during the running. To fulfill these conditions it is necessary to establish the technological parameters of the processes of primary heat treatment, hot or cold plastic deformation, intermediate heat treatment, mechanical processing, final heat treatment below 0°C or in ultrasonic field. The comparative evaluation of different variants of heat treatment classic or nonconventional (cryogenic or ultrasonic) which are applied on bearing steels from the point of view of reliability have revealed significant increases of the values of real and median reliability for non-conventional heat treated steels, [.

scholarly journals Executive functions, self-paced exercise and cycling performance

2019 ◽  
Author(s):  
Darias Holgado ◽  
Daniel Sanabria
Keyword(s):  
Executive Functions ◽  
Aerobic Exercise ◽  
Cognitive Processes ◽  
Cycling Performance ◽  
Point Of View ◽  
The Self ◽  
Monitoring And Control ◽  
Neural Basis ◽  
Dorsolateral Prefrontal

The main aim of the present thesis was to understand the role of executive (cognitive) functions in self-paced aerobic exercise (cycling). A self-paced exercise is a physical activity in which the effort has to be distributed in the best possible way to achieve the objective of the event (e.g., to cover a given distance as quickly as possible or to cover the largest possible distance in a given time). Self-paced exercise requires the monitoring and control of feedback from the muscles and cardiorespiratory systems to the brain. From an applied point of view, we could consider that the self-paced aerobic exercise is a goal-directed behaviour towards an objective that involves several cognitive processes, and in particular of executive functions (e.g., inhibitory control or working memory). Consequently, any change at cognitive level (and brain related to the cognitive processes under study) will affect physical performance. To understand this relationship, in an introductory chapter we summarized the role of executive functions on the self-paced exercise, and the empirical evidence of the neural basis. We also summarized the different manipulations that have been designed to investigate the role of the executive functions on self-paced exercise. In the following chapters, we describe the three studies we have conducted to investigate the role of executive functioning on the self-paced exercise. First, we investigated the ergogenic effect of tramadol on physical and cognitive performance. Next, we attempt to understand the effects of transcranial direct current stimulation (tDCS) (applied to the left dorsolateral prefrontal cortex) on objective and subjective indices of exercise performance. Finally, we investigated the role of cognitive (executive) load during self-paced exercise.

scholarly journals General education role of foreign language teaching in General education schools and higher educational institutions

2020 ◽  
Vol 6 (1) ◽  
pp. 20-30
Author(s):  
Natalya Bashlueva ◽  
Mariya Bashlueva
Keyword(s):  
Foreign Language ◽  
General Education ◽  
Language Teaching ◽  
General Purpose ◽  
Point Of View ◽  
Foreign Languages ◽  
Educational Role ◽  
Language Communication ◽  
Definition Of

the article deals with the directions in the methodology of teaching foreign language to students of secondary schools and cadets and students of educational organizations of the Ministry of internal Affairs. The issue of the General educational role of teaching foreign languages is discussed. Attention is paid to the discussion of the point of view of some Methodists about the place and role of the theoretical and descriptive aspect of teaching. Proponents of this theory believe that this aspect is the essence of the General educational function of language teaching, and sometimes argue that it should be considered as the main content of learning and its main purpose. In the existing methodological concepts, two points deserve the sharpest criticism: the wrong understanding of the General educational meaning of foreign languages and the resulting erroneous definition of the content and essence of teaching. Ready-made signs of a language, its systems of elements and structures can and should be studied separately as the sum of phenomena and facts of language in the corresponding theoretical courses; but specific types of communicative activity are always mastered, where the "lexical", "grammatical" and "phonetic" aspects appear in an indissoluble organic unity, because not only in any act of language communication, but also in any sign of a sound language, there are both "vocabulary", "grammar", and "phonetics". From the General purpose of teaching a foreign language at school, it follows that it cannot be reduced to the development of any one type of communication activity (for example, reading or speaking), since this would unacceptably narrow the practical value of learning; the school should lay the Foundation for using all four main types: speaking, listening, reading to oneself and writing.

scholarly journals Writers as Leaders of Nation: Typological Convergence of I. Franko and P. Kulish

2019 ◽  
pp. 14-29
Author(s):  
Yevhen Nakhlik
Keyword(s):  
State Building ◽  
Point Of View ◽  
Creative Work ◽  
Late Period ◽  
Leading Role ◽  
Age Related ◽  
The Social ◽  
Definition Of ◽  
The Right

The article draws a parallel between P. Kulish’s and I. Franko’s disposition to the age-related ideological autorevision. It is argued that, experiencing evolution of the worldview and creative work, revising his own early radical social impulses caused by the ‘national radical stage’ (Franko’s definition) of liberation movement in Halychyna, mature Franko in 1896 – 1907 got closer to the views of P. Kulish, especially those of the late period of his life (1874 – 1897). Like the latter, Franko defended the right to worldview evolution and changing views. These typological coincidences consisted also in the movement from the center-left forces to the right-centered ones; the transition to the primacy of the national idea over the social one; the drastic national self-criticism and simultaneous emphasis on the nation-building and state-building; gradual reorientation from the idea of social revolutionary development of society to evolutionary progress and moderate “means and ways of acting and speaking” (as Franko called it); the warnings against admiring communist illusion, against ochlocracy; and, finally, in the focus on the leading role of the nationally conscious Ukrainian intellectuals in the liberation struggle. Ideological and formal parallels between Franko and Kulish were revealed not only in the letters and journalism, but also in Franko’s practice of grounding his works on the materials of the national, biblical and Christian history and mythology (i. e. literary historicism and mythologism, focused on the present, the future and the author’s personality; symbolic autobiography). From this point of view it is worth to compare:  “Pisnia Budushchyny” (“Song of Future”) – “Try Braty” (“Three Brothers”); “Pokhoron” (“Funeral”), “Ivan Vyshenskyi” – “Velyki Provody” (“Great Farewell Procession”), “Marusia Bohuslavka”, “Dramovana Trylohiia” (“Drama-like Trilogy”); “Moisei” (“Moses”) – “Mahomet i Khadyza” (“Muhammad and Hadiza”), “Duma-Perestoroha, Velmy na Potomni Chasy Potribna” (“Warning Refl ections that will be Needed in Future”); “Strashnyi Sud” (“The Last Judgement”) – “Kulish u Pekli” (“Kulish in Hell”); “Slavianska Oda” (“Slavic Ode”) – “Tsarski Slova” (“Royal Words”).

scholarly journals FINANCIAL PROVISION OFHOUSEHOLD FOOD SECURITY

2017 ◽  
pp. 35-45
Author(s):  
Oksana KVASNYTSIA
Keyword(s):  
Food Security ◽  
Industrial Complex ◽  
Financing System ◽  
Agricultural Producers ◽  
Current State ◽  
Social And Economic Development ◽  
Global Problems ◽  
Definition Of ◽  
High Level

Introduction. The issue of providing humanity with food rightly holds one of the leading places in the hierarchy of global problems. Food safety of a country is an indispensable condition and guarantees its sovereignty and independence, ensuring its sustainable social and economic development, population’s high level and quality oflife and reproduction ofhuman capital. The purpose of the article is to assess the state of food security of Ukraine, the definition of the role of households in ensuring food security and the justification of directions for improving financial leverage in the context of the implementation of Ukraine’s agricultural and food potential. Main results of the study. For Ukraine, the problem of ensuring food security is of particular importance, which is conditioned by the current state of development of the domestic agricultural and industrial complex, the increase of production in which is carried out mainly by an extensive way. The most important conditions for achieving food security are: the potential physical availability of food for every person; economic opportunity of purchasing food by all social groups of the population, including disadvantaged ones, which is achieved by raising the standard of living or implementing the necessary measures of social security; consumption of high quality products in quantities sufficient forrational nutrition. In order to increase the food security financial support, it is necessary to improve the financial component of the comprehensive food security mechanism, which aims at ensuring the application of economic instruments and creating conditions for attracting monetary resources for the functioning ofthe food security system through the creation of amulti-channel financing system. Conclusions. Therefore, the main directions of improving the financial system for the purpose of ensuring food security ofthe country are: availability of financial and credit support to agricultural producers; introduction of innovations in agricultural production; regulation of conditions for foreign and domestic food trade through a system of tariff and non-tariff instruments; systemic measures to strengthen and extend the life expectancyofthe population, wages and salaryincrease.

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