scholarly journals National Tax Security Assessment in the Tax Administration Mechanism

2021 ◽  
pp. 669-679
Author(s):  
Karina A. Ponomareva ◽  
Kirill V. Maslov
Keyword(s):  
Comprehensive Analysis ◽  
Security Assessment ◽  
Economic Literature ◽  
Political Climate ◽  
National Interests ◽  
Domestic Relations ◽  
Climate Indicators ◽  
National Tax ◽  
Security Indicators ◽  
The Impact

The purpose of the article is to identify the essential features of indicators for national tax security and describe the system they comprise. The scope of the study is a comprehensive analysis of indicators for national tax security, aimed at identifying the nature of the correlation between the tax security and tax fairness indicators in interstate and domestic relations. Without understanding the essence and content of tax security indicators it is impossible to correctly assess the effectiveness of legal measures taken by states in the field of taxation. The article considers the impact of the international economic integration process on the assessment of tax security of different states in the context of the concept of national interests. The discussion on the composition of tax security indicators is based on the impact made by various socio-economic phenomena on taxation. The comparative analysis of legal and economic literature shows that the variety of tax security indicators can be classified into literally tax indicators, other internal economic, foreign economic, managerial, legal, technical, socio-demographic, technological, military, political, climate indicators etc. For the quantitative evaluation of the threats on tax security, certain thresholds on the indicators are set.

Financial Security Assessment Indicators of the Territories of Advanced Development of the Far East of Russia

Auditor ◽  
2020 ◽  
Vol 6 (3) ◽  
pp. 32-45
Author(s):  
Vilena Yakimova ◽  
A. Brizickaya
Keyword(s):  
Russian Far East ◽  
Far East ◽  
Financial Security ◽  
Security Assessment ◽  
Structural Elements ◽  
Security Indicators ◽  
Financial Monitoring ◽  
Far Eastern ◽  
The Impact ◽  
Advanced Development

Th e article reveals the concept of financial security of priority development areas as structural elements of the regional economy of the Russian Far East, defi nes fi nancial security indicators necessary for financial monitoring of the efficient use of financial resources and development of measures to minimize the impact of fi nancial risks. Th e level of financial security of the territories of priority development created in the Far Eastern regions of Russia was assessed, and the main trends and fшnancial risks were identified.

A Left History of Liquorice: What It Means to Write "Left" History

2019 ◽  
Vol 23 (1) ◽  
Author(s):  
Bryan D. Palmer
Keyword(s):  
Historical Study ◽  
Right Wing ◽  
Special Edition ◽  
Political Climate ◽  
Historical Approach ◽  
History Of ◽  
The Impact

This article is part of a special Left History series reflecting upon changing currents and boundaries in the practice of left history, and outlining the challenges historians of the left must face in the current tumultuous political climate. This series extends a conversation first convened in a 2006 special edition of Left History (11.1), which asked the question, “what is left history?” In the updated series, contributors were asked a slightly modified question, “what does it mean to write ‘left’ history?” The article charts the impact of major political developments on the field of left history in the last decade, contending that a rising neoliberal and right-wing climate has constructed an environment inhospitable to the discipline’s survival. To remain relevant, Palmer calls for historians of the left to develop a more “open-ended and inclusive” understanding of the left and to push the boundaries of inclusion for a meaningful historical study of the left. To illustrate, Palmer provides a brief materialist history of liquorice to demonstrate the mutability of left history as a historical approach, rather than a set of traditional political concerns.

Comprehensive Effects of Short-Term Rental Platforms Across Hotel Types in U.S. and International Destinations

2021 ◽  
pp. 193896552110335
Author(s):  
John W. O’Neill ◽  
Jihwan Yeon
Keyword(s):  
Service Providers ◽  
Comprehensive Analysis ◽  
Competitive Market ◽  
Substitution Effects ◽  
Short Term ◽  
Hotel Performance ◽  
The World ◽  
Different Types ◽  
Location Type ◽  
The Impact

In recent years, short-term rental platforms in the lodging sector, including Airbnb, VRBO, and HomeAway, have received extensive attention and emerged as potentially alternative suppliers of services traditionally provided by established commercial accommodation providers, that is, hotels. Short-term rentals have dramatically increased the available supply of rooms for visitors to multiple international destinations, potentially siphoning demand away from hotels to short-term rental businesses. In a competitive market, an increase in supply with constant demand would negatively influence incumbent service providers. In this article, we examine the substitution effects of short-term rental supply on hotel performance in different cities around the world. Specifically, we comprehensively investigate the substitution effects of short-term rental supply on hotel performance based on hotel class, location type, and region. Furthermore, we segment the short-term rental supply based on its types of accommodations, that is, shared rooms, private rooms, and entire homes, and both examine and quantify the differential effects of these types of short-term rentals on different types of hotels. This study offers a comprehensive analysis regarding the impact of multiple short-term rental platforms on hotel performance and offers both conceptual and practical insights regarding the nature and extent of the effects that were identified.

scholarly journals Improving the usability of climate indicator visualizations through diagnostic design principles

2021 ◽  
Vol 166 (3-4) ◽  
Author(s):  
Michael D. Gerst ◽  
Melissa A. Kenney ◽  
Irina Feygina
Keyword(s):  
Design Guidelines ◽  
Party Affiliation ◽  
Abstract Concepts ◽  
Design Modification ◽  
Climate Indicators ◽  
Present Complex ◽  
Control Versus ◽  
Climate Indicator ◽  
Political Party Affiliation ◽  
The Impact

AbstractVisual climate indicators have become a popular way to communicate trends in important climate phenomena. Producing accessible visualizations for a general audience is challenging, especially when many are based on graphics designed for scientists, present complex and abstract concepts, and utilize suboptimal design choices. This study tests whether diagnostic visualization guidelines can be used to identify communication shortcomings for climate indicators and to specify effective design modifications. Design guidelines were used to diagnose problems in three hard-to-understand indicators, and to create three improved modifications per indicator. Using online surveys, the efficacy of the modifications was tested in a control versus treatment setup that measured the degree to which respondents understood, found accessible, liked, and trusted the graphics. Furthermore, we assessed whether respondents’ numeracy, climate attitudes, and political party affiliation affected the impact of design improvements. Results showed that simplifying modifications had a large positive effect on understanding, ease of understanding, and liking, but not trust. Better designs improved understanding similarly for people with different degrees of numerical capacity. Moreover, while climate skepticism was associated with less positive subjective responses and greater mistrust toward climate communication, design modification improved understanding equally for people across the climate attitude and ideological spectrum. These findings point to diagnostic design guidelines as a useful tool for creating more accessible, engaging climate graphics for the public.

scholarly journals Dryland Food Security in Ethiopia: Current Status, Opportunities, and a Roadmap for the Future

2021 ◽  
Vol 13 (11) ◽  
pp. 6503
Author(s):  
Yu Peng ◽  
Hubert Hirwa ◽  
Qiuying Zhang ◽  
Guoqin Wang ◽  
Fadong Li
Keyword(s):  
Food Security ◽  
Current Status ◽  
Future Research ◽  
Systematic Research ◽  
Security Assessment ◽  
Security Issue ◽  
Sustainable Development Goal ◽  
Zero Hunger ◽  
The Impact

Given the impact of COVID-19 and the desert locust plague, the Ethiopian food security issue has once again received widespread attention. Its food crisis requires comprehensive and systematic research to achieve the United Nations Sustainable Development Goal of zero hunger. This review discusses the current situation and the causes of food security in Ethiopia. We focus on the challenges in the food security assessment field. The article lists seven typical causes of food insecurity and three roots of food security in Ethiopia. Long-term food security assessment and a comprehensive understanding and manageability for food security causes are considered as the main existing research challenges. Climate-resilient management, water management, and long-term ecosystem network monitoring and data mining are suggested as potential roadmap for future research.

Modern French Policy on the African Continent: Transformations of a Françafrique Model

2021 ◽  
pp. 002190962110462
Author(s):  
Nikolay A Medushevskiy ◽  
Alisa R Shishkina
Keyword(s):  
Colonial Period ◽  
African Continent ◽  
National Interests ◽  
Fifth Republic ◽  
The Impact

This article focuses on the policy of France’s Fifth Republic on the African continent, primarily in the area of historical French influence formed during the colonial period. We analyze the conditions, prerequisites, and mechanisms for the development of cooperation between France and the African states, with reference to the implementation of France’s national interests. In this study, we aim to identify and generalize the models and methods of pursuing French national interests on the African continent, including in connection with the development of individual African states, as well as the impact of globalization.

Performance and Loads of a Lift Offset Rotor, Part II: Prediction Validations with Measurements

2021 ◽  
Author(s):  
Joseph H. Schmaus ◽  
Inderjit Chopra
Keyword(s):  
Experimental Model ◽  
Comprehensive Analysis ◽  
Rotor Part ◽  
Pitch Bearing ◽  
The Impact

The predictions of an upgraded UMARC comprehensive analysis are compared to experimental lift offset rotor results. The experiments cover a range of collective pitch angles (θ°) from 2° to 10°, advance ratios (μ) from 0.21 to 0.53, and lift offset from 0% to 20%. The experimental model rotors are from a system of coaxial hingeless rotors, with two blades each, and a first flap frequency of approximately 1.6/rev. The simulation is compared with isolated rotor performance and controls with lift offset, loads, and pitch link forces. Increasing efficiency with increasing lift offset, the impact of lift offset on different loads, and the dependence of pitch link loads on pitch bearing damping are identified in the experiment and correlated with the simulation.

scholarly journals US Student Mobility Trends in a Global Context

2017 ◽  
pp. 2
Author(s):  
Rajika Bhandari
Keyword(s):  
International Education ◽  
International Student ◽  
Student Mobility ◽  
The United States ◽  
Political Climate ◽  
International Student Mobility ◽  
Global Context ◽  
Mobility Data ◽  
Current Student ◽  
The Impact

Drawing upon current student mobility data, this article highlights five key developments in the field of international student mobility, with a particular focus on the United States. Trends related to specific international education initiatives are examined, as is the impact of a shifting political climate globally.

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