scholarly journals THEORETICAL AND METHODOLOGICAL APPROACHES ON TAX EVASION

2021 ◽  
Vol 6 (1) ◽  
pp. 183-190
Author(s):  
Maria Mihaela Postea ◽  
Keyword(s):  
Literature Review ◽  
Tax Evasion ◽  
Direct Methods ◽  
Economic Indicator ◽  
Underground Economy ◽  
Present Moment ◽  
Empirical Estimation ◽  
Advantages And Disadvantages ◽  
The Usa ◽  
Definition Of

Measurement of an economic indicator or phenomenon starts by defining it first and determining its components. Tax evasion as a component of the underground economy is a phenomenon that is hard to be observed and estimated because of its hidden nature. To be able to compare the figures for tax evasion from different countries, there is the need for a definition internationally accepted. This paper aims to make a literature review on the phenomenon and to find a definition that is widely accepted. In this area, not only the literature review is important but also the legislation from different countries. We will look closely at the definition of tax evasion given by the legislation of different countries from the EU and the USA. In the literature, there are several methods to estimate the underground economy. There are direct methods (questionnaire), indirect methods (indicator methods), and statistical methods (MIMIC), but all of them have their shortcomings. In the paper, all the shortcomings of each method used in the present are discussed to estimate the underground economy. As a conclusion, we can state that at the present moment there is not a definition internationally accepted for the underground economy, making it hard to estimate and to compare the results from different countries. In addition, the methods used to estimate the phenomenon have advantages and disadvantages. None of the methods is better than the other. When estimating the underground economy, it is advised to use more than one method. At this moment it is safe to say that the link between theory and empirical estimation is still unsatisfactory. Keywords: tax evasion, underground economy

scholarly journals Application of electronic cases in teaching a foreign language to students majoring in Law and Economics: methodological and pedagogical aspects

2021 ◽  
Vol 10 (2) ◽  
pp. 281-285
Author(s):  
Oksana Viktorovna Marunevich ◽  
Oksana Borisovna Simonova
Keyword(s):  
Foreign Language ◽  
Law And Economics ◽  
Digital Learning ◽  
Digital Learning Environment ◽  
Advantages And Disadvantages ◽  
Key Skills ◽  
The Usa ◽  
Definition Of ◽  
The University ◽  
The 19Th Century

The processes of globalization that have swept the whole world, including Russia, make the modern labor market extremely mobile. It poses a number of tasks for Russian higher school to train highly competent professionals who are fluent in foreign languages. Among many newest pedagogical technologies, the case-study method is viewed as promising and perspective. It appeared at the end of the 19th century in the USA, but became widespread in our country only at the turn of the 20-21 centuries. The analysis of the existing definitions of this concept allowed the authors to formulate their own definition of the term electronic case, which is interpreted as a real situation prepared and loaded by the teacher into the digital learning environment of the university for subsequent comprehensive analysis and finding alternatives to its solution based on group discussions. Along with this, the authors managed to develop methodological requirements for educational electronic cases implemented at foreign language lessons at a university, to determine the range of key skills and abilities formed by the case method, to identify the advantages and disadvantages of public and non-public presentation of the case solution.

scholarly journals The Aggregate Technology And Contractionary Effects: An Empirical Estimation

2011 ◽  
Vol 10 (7) ◽  
pp. 47
Author(s):  
Anyalezu, Nkem Kirk Guthlac
Keyword(s):  
Technological Innovation ◽  
Aggregate Level ◽  
Private Business ◽  
Empirical Estimation ◽  
Hours Worked ◽  
Significant Evidence ◽  
Bank Of England ◽  
The Usa ◽  
Post War ◽  
Definition Of

Two identifying techniques were used to examine the effects on employment (or hours worked) following a technological innovation at the aggregate level in the United Kingdoms (U.K) economy for the period 1970-2007. In addition, special attention was given to the treatment and/or the definition of hours worked, particularly the debate on level and first differenced hours. Thus, in primarily utilizing the Bank of England dataset, no significant evidence of contractionary effects in the U.K private business economy was found, which contrasts with some recent studies based on the USA post-war II private business economy.

scholarly journals Family-Centred Care in Paediatric and Neonatal Nursing- A Literature Review

Curationis ◽  
2002 ◽  
Vol 25 (3) ◽  
Author(s):  
L.K. Irlam ◽  
J.C. Bruce
Keyword(s):  
Literature Review ◽  
Developed Countries ◽  
Cultural Dimensions ◽  
Specific Reference ◽  
Family Strengths ◽  
Neonatal Nursing ◽  
The Usa ◽  
African Context ◽  
Definition Of ◽  
The Uk

A literature review of family-centred care in paediatric and neonatal nursing was undertaken as part of a research project. This research intended to ascertain the knowledge and attitudes of paediatric and neonatal qualified nurses and nurse educators towards family-centred care as it pertains to infants and children in hospitals in the Gauteng Province. A definition of family-centred care is difficult to formulate mainly due to the lack of consensus about its meaning. Additionally, the diverse societal contexts within which family-centred care is applied further complicate its definition. Internationally in developed countries, family-centred care is viewed as care, which is parent-led in consultation with the nurse practitioner. A family-centred care model for the South African context needs to be developed with the focus on parent participation, a precursor of family-centred care. This article traces the early developments in parental care for hospitalised children with specific reference to the USA, the UK and South Africa. Precursor concepts in family-centred care are described followed by a cursory overview of the reality of family-centred care, its cultural dimensions and matters of family strengths and choices in family-centred care.

Opportunities for improving the insider laws: A comparative analysis of the practice in the USA and Russia

2020 ◽  
Vol 26 (4) ◽  
pp. 796-814
Author(s):  
E.K. Ovakimyan
Keyword(s):  
Financial Markets ◽  
Insider Trading ◽  
Negative Impact ◽  
Business Environment ◽  
Market Manipulation ◽  
Insider Information ◽  
Analysis And Synthesis ◽  
The Usa ◽  
Legislative Perfection ◽  
Definition Of

Subject. The article examines the laws regulating insider trading. Objectives. The study outlines recommendations for refining Law On Countering the Illegal Use of Insider Information and Market Manipulation and Amendments to Some Legislative Acts of the Russian Federation, № 224-ФЗ of July 27, 2010. Methods. The methodological framework includes a general dialectical method, analysis and synthesis, induction and deductions, and some specific methods, such as comparative and formal logic analysis to specify the definition of insider information, structural logic and functional analysis to improve the mechanism for countering insider trading and market manipulation. Results. We discovered key drawbacks to be addressed so as to improve the business environment in Russia. Although the Russia laws mainly mirror the U.S. laws, they present a more extended list of terms concerning the insider information. I believe the legislative perfection should be continued. Conclusions and Relevance. The study helps apply the findings to outline a new legislative regulation or amend the existing ones, add a new mention on the course of financial markets to students’ books, develop new methods for detecting and countering and improving the existing ones. If all parties to insider relationships use the findings, they will prevent insider trading crimes in financial markets and (or) reduce the negative impact of such crimes on the parties.

Historical Experience of Criminalization: to the Centenary of the Guiding Principles on Criminal Law of the RSFSR

2019 ◽  
pp. 31-35
Author(s):  
Ivan Kozachenko
Keyword(s):  
Criminal Law ◽  
Criminal Code ◽  
Historical Experience ◽  
Law System ◽  
Political Situation ◽  
Historical Method ◽  
Advantages And Disadvantages ◽  
Concept Planning ◽  
Guiding Principles ◽  
Definition Of

The creation of the Guiding Principles on the Criminal Law of the RSFSR of 1919 is studied taking into account extremely complicated internal and external political situation in the country at the beginning of the twentieth century. Using the methods of analysis, synthesis, as well as comparative and historical method, the author determines the significance of the Guiding Principles in the law system of the young Soviet state. Some key norms of the document are examined. In particular, the definition of criminal law is analyzed and its advantages and disadvantages are identified. It is noted that the definition of a crime was formulated too broadly, and more significant steps in criminalization of different acts were made with the adoption of the RSFSR Criminal Code of 1922. It is indicated which persons were not punished according to the Guidelines. Attention is drawn to the way in which such a method of protection as necessary defense was set forth in this act. The Guiding Principles are not without certain disadvantages: for example, the institution of complicity is not sufficiently disclosed, there is lexical redundancy in the definition of the concept «planning the offence». However, the discrepancies between the main provisions covered in the Guidelines are explainable and excusable, taking into account the historical situation at the time of their adoption. The analyzed document became the basis for Russian criminal law, and some of its provisions are still relevant.

Effectiveness of Tax Policy of Ukraine: Evidence and Economy Implications

2020 ◽  
pp. 124-131
Author(s):  
Olena P. Slavkova ◽  
Oksana I Zhilinska ◽  
Maksym Palienko
Keyword(s):  
Economic Development ◽  
Tax Evasion ◽  
Tax Policy ◽  
The State ◽  
State Budget ◽  
Advantages And Disadvantages ◽  
State Tax ◽  
State And Local ◽  
Tax Payments

The article deals with the peculiarities of the formation and implementation of tax policy in the country. The analysis of change of tax receipts to the state and local budgets is carried out. The role of tax payments in the economic development of the country is determined. The efficiency of the state tax policy in Ukraine is analyzed, its advantages and disadvantages are determined. The important role of tax payments in stimulating economic and social development is substantiated. The analysis of the elasticity of change of indicators of economic development of the country from the change of volume of tax receipts to the budget is carried out. The necessity of improving the existing policy of establishing, accrual, payment, and distribution of tax revenues as one of the most promising areas to stimulate economic growth is concluded. Keywords: tax policy, revenues, tax evasion, state budget, elasticity, economic development

scholarly journals Validity of the Gender Dysphoria diagnosis and incidence trends in Sweden: a nationwide register study

2021 ◽  
Vol 11 (1) ◽  
Author(s):  
Malin Indremo ◽  
Richard White ◽  
Thomas Frisell ◽  
Sven Cnattingius ◽  
Alkistis Skalkidou ◽  
...  
Keyword(s):  
Gender Dysphoria ◽  
Age Groups ◽  
Medical Intervention ◽  
Future Research ◽  
Advantages And Disadvantages ◽  
Incidence Trends ◽  
Interaction Terms ◽  
Definition Of ◽  
The Individual ◽  
Nationwide Register Study

AbstractThe aim of this study was to examine the validity of the Gender Dysphoria (GD) diagnoses in the Swedish National Patient Register (NPR), to discuss different register-based definitions of GD and to investigate incidence trends. We collected data on all individuals with registered GD diagnoses between 2001 and 2016 as well as data on the coverage in the NPR. We regarded gender confirming medical intervention (GCMI) as one proxy for a clinically valid diagnosis and calculated the positive predictive value (PPV) for receiving GCMI for increasing number of registered GD diagnoses. We assessed crude and coverage-adjusted time trends of GD during 2004–2015 with a Poisson regression, using assigned sex and age as interaction terms. The PPV for receiving GCMI was 68% for ≥ 1 and 79% for ≥ 4 GD-diagnoses. The incidence of GD was on average 35% higher with the definition of ≥ 1 compared to the definition of ≥ 4 diagnoses. The incidence of GD, defined as ≥ 4 diagnoses increased significantly during the study period and mostly in the age categories 10–17 and 18–30 years, even after adjusting for register coverage. We concluded that the validity of a single ICD code denoting clinical GD in the Swedish NPR can be questioned. For future research, we propose to carefully weight the advantages and disadvantages of different register-based definitions according to the individual study’s needs, the time periods involved and the age-groups under study.

scholarly journals Swarm Robotic Interactions in an Open and Cluttered Environment: A Survey

Designs ◽  
2021 ◽  
Vol 5 (2) ◽  
pp. 37
Author(s):  
Maxime Vaidis ◽  
Martin J.-D. Otis
Keyword(s):  
Literature Review ◽  
Research Trends ◽  
Cluttered Environment ◽  
Advantages And Disadvantages ◽  
Population Migrations ◽  
New Research ◽  
Interaction Strategy ◽  
Crowded Environment

Recent population migrations have led to numerous accidents and deaths. Little research has been done to help migrants in their journey. For this reason, a literature review of the latest research conducted in previous years is required to identify new research trends in human-swarm interaction. This article presents a review of techniques that can be used in a robots swarm to find, locate, protect and help migrants in hazardous environment such as militarized zone. The paper presents a swarm interaction taxonomy including a detailed study on the control of swarm with and without interaction. As the interaction mainly occurs in cluttered or crowded environment (with obstacles) the paper discussed the algorithms related to navigation that can be included with an interaction strategy. It focused on comparing algorithms and their advantages and disadvantages.

Systematic Literature Review on Smart Mobility: A Framework for Future “Quantitative” Developments

2021 ◽  
pp. 088541222199424
Author(s):  
Mauro Francini ◽  
Lucia Chieffallo ◽  
Annunziata Palermo ◽  
Maria Francesca Viapiana
Keyword(s):  
Cluster Analysis ◽  
Literature Review ◽  
Systematic Literature Review ◽  
Performance Indicators ◽  
State Of The Art ◽  
Measurement Model ◽  
Broader Impacts ◽  
Research Goal ◽  
Smart Mobility ◽  
Definition Of

This work aims to reorganize theoretical and empirical research on smart mobility through the systematic literature review approach. The research goal is to reach an extended and shared definition of smart mobility using the cluster analysis. The article provides a summary of the state of the art that can have broader impacts in determining new angles for approaching research. In particular, the results will be a reference for future quantitative developments for the authors who are working on the construction of a territorial measurement model of the smartness degree, helping them in identifying performance indicators consistent with the definition proposed.

Sign in / Sign up

Export Citation Format

Share Document