scholarly journals Comparative analysis of change in budget income from the increased VAT rates

2021 ◽  
Vol 12 (1) ◽  
pp. 66-74
Author(s):  
Ekaterina A. Tolmacheva ◽  
Ekaterina S. Podbornova
Keyword(s):  
Comparative Analysis ◽  
Value Added ◽  
Tax System ◽  
Factors Affecting ◽  
Indirect Taxes ◽  
Points Of View ◽  
The Stability ◽  
Additional Income

Indirect taxes play an important role in the Russian tax system, one of which is VAT. Value added tax is one of the most complex taxes in the Russian tax system. The article is devoted to the study of changes in budget income from the increased VAT rate. A comparative analysis of changes in budget income from an increased VAT rate is carried out. The list of basic and special indicators of changes in budget income from the increased VAT rate has been clarified. Particular attention is paid to the facts that have a significant impact on changes in budget income with an increased VAT rate. VAT is capable of ensuring the stability of the entire Russian system of public finance in the long term, not to mention the fact that stability is especially important in a crisis. Therefore, any steps to change the tax, especially in the direction of increasing, should be carefully calculated from all possible points of view, and not only from the side of additional income to the budget. In this regard, the objectives of this study are to determine the significance of factors affecting the quality of VAT administration, to identify the main constraints that reduce the efficiency of VAT collection in the OECD countries and Russia, and to develop recommendations for improving the quality of VAT administration in Russia.

Numerical Simulation on Deformation Features and Filling Efficiency of Channel Goaf Foundation

2013 ◽  
Vol 353-356 ◽  
pp. 3707-3712
Author(s):  
Zhi Dong Zhou ◽  
Hong Bo Zhang ◽  
Xiu Guang Song ◽  
Hong Ya Yue
Keyword(s):  
Numerical Simulation ◽  
Comparative Analysis ◽  
Comprehensive Analysis ◽  
Obvious Effect ◽  
Before And After ◽  
Check Gate ◽  
Deformation Features ◽  
Natural Foundation ◽  
The Stability

For analyzing and evaluating the deformation features of channel goaf foundation and its effect on superstructure, according to the foundation reinforcement engineering of Ji-Liang Channel Check Gate, the comparative analysis on the differential settlement between the unfavorable foundation and natural foundation was performed by numerical simulation with FLAC3D. The computer results showed that the present foundation had obvious effect on the stability and security of the superstructure, so the engineering treatment are needed. Based on technical-economic comprehensive analysis among three treatment methods for strengthening the channel golf foundation with different kinds of filling, the reasonable method is put forward in this paper. By comparing mechanical characteristic of flashboard in channel goaf before and after strengthening, we confirmed the foundation stability of channel goaf and the security of the ground building which can satisfy the long term usage requirements.

MODELING THE INFLUENCE OF THE STRUCTURE AND QUALITY OF ASSETS ON THE PROFITABILITY OF A COMMERCIAL BANK

2021 ◽  
pp. 10-18
Author(s):  
Alena S. Kudriavtseva ◽  
Olga G. Arkadeva
Keyword(s):  
Economic Analysis ◽  
Commercial Banks ◽  
Financial Stability ◽  
Banking System ◽  
Factors Affecting ◽  
Correlation And Regression Analysis ◽  
The Stability ◽  
Classical Economic ◽  
Sound Management

In modern conditions, the methods of classical economic analysis are not enough to solve the problem of bank stability. This requires the development of methods and tools to analyze the current situation in the bank and to develop sound management decisions aimed at ensuring the stability of the bank. The article notes that the analysis of the influence of the structure and quality of assets on the profitability of commercial banks is an important step for assessing the financial position and reliability of a bank, and a method is proposed for constructing a model of the dependence of bank’s profitability on the factors that determine it. The scientific sources were the works of Russian and foreign researchers in the field of modeling and characteristics of the banking system, financial stability of credit institutions, assessment of the creditworthiness of potential borrowers, system organization and information technology. The article uses the methods of economic analysis, differential calculus and mathematical statistics, as well as the achievements of the main scientific schools dealing with the problems of economic and mathematical modeling and economic analysis of banking. In order to determine the most significant economic factors affecting the profitability of commercial banks, generalization of the theoretical, methodological and applied aspects of studies devoted to the study of the influence of the structure and quality of assets on the profitability of commercial banks was carried out, and a correlation and regression analysis was made. The model presented in the article can be used to predict changes in the profitability of Russian commercial banks and to predict promising directions for growth in profit and profitability of the bank.

A Review of Preparation and Tribological Applications of Pickering Emulsion

2021 ◽  
pp. 1-27
Author(s):  
Yichen Bao ◽  
Kai Liu ◽  
Quan Zheng ◽  
Lulu Yao ◽  
Yufu Xu
Keyword(s):  
Pickering Emulsion ◽  
Solid Particles ◽  
Preparation Methods ◽  
Factors Affecting ◽  
Long Term Stability ◽  
New Strategy ◽  
New Type ◽  
The Stability ◽  
Near Future

Abstract Pickering emulsion is a new type of stable emulsion made by ultra-fine solid particles instead of traditional surfactants as stabilizers, which has received widespread attention in recent years. The preparation methods of stator-rotor homogenization, high-pressure homogenization, and ultrasonic emulsification were compared with others in this work. The main factors affecting the stability of Pickering emulsion are the surface humidity of the solid particles, the polarity of the oil phase, and the oil-water ratio. These factors could affect the nature of the solid particles, the preparation process of Pickering emulsion and the external environment. Consequently, the long-term stability of Pickering emulsion is still a challenge. The tribological investigations of Pickering emulsion were summarized, and the multifunctional Pickering emulsion shows superior prospects for tribological applications. Moreover, the latest development of Pickering emulsion offers a new strategy for smart lubrication in the near future.

Study on the Capacity Increasing and Dam Heighten of Plain Reservoirs

2013 ◽  
Vol 353-356 ◽  
pp. 2531-2536
Author(s):  
Xiu Guang Song ◽  
Zhi Dong Zhou ◽  
Hong Bo Zhang ◽  
Hong Ya Yue
Keyword(s):  
Numerical Simulation ◽  
Comparative Analysis ◽  
Site Investigation ◽  
Seepage Flow ◽  
Differential Settlement ◽  
Construction Technology ◽  
Dam Stability ◽  
The Stability ◽  
Design Construction

In order to solve the problem of differential settlement, seepage flow and stability between the new and old dam boundary in capacity increasing of the plain reservoirs, the comparative analysis on the stability of the dam slope with different methods on dealing with the new and old dam boundary was performed by numerical simulation with FLAC3D. The result shows that combining the new and old dam by using geogrid indicates superiority for reducing differential settlement, improving the dam stability and safety, etc. In the meantime, on the basis of actual site investigation and theoretical analysis, combined with the requirements of design, construction and management in capacity increasing of the plain reservoirs, the key construction technology was put forward and widely applied foreground, which can improve the quality of the construction, reduce engineering disease and provide references for capacity increasing engineering of in plain reservoirs.

scholarly journals THE TOPIC OF FAMINE IN THE STORY “АДӘМНӘР” (“PEOPLE”) BY G. IBRAGIMOV: CRITICAL AND LITERATURE STUDY INTROSPECTION

2020 ◽  
Vol 30 (5) ◽  
pp. 909-917
Author(s):  
M.A. Akhmetova
Keyword(s):  
Comparative Analysis ◽  
Socialist Realism ◽  
Literature Study ◽  
Literary Works ◽  
Points Of View ◽  
Realism And Naturalism ◽  
Literature History

The story of Galimjan Ibragimov “People” in different eras was evaluated by literary scholars from various points of view. From the middle of 1920s-1930s - vulgar-sociological treatments formed a basis to exclude the story from the Tatar literature history for many years. After the long-term period of concealment, in 1950s-1970s excessively naturalistic descriptions, not very sustained ideological and art orientation of the story, existence of passive humanity in it and misunderstanding of the principles of socialist realism became an object of criticism. Different views and estimates appear during the perestroika years, uncensored chaos in literature, art when all “forbidden” works began to be published, naturally causing a wide response of experts. Modern studies convince that the story of G. Ibragimov has not lost its relevance to this day, both from the standpoint of historical and literary, and from a purely aesthetic one. The comparative analysis of literary works of different eras about hunger made it possible to feel the influence of time on aesthetic interpretations: from vulgar sociologism, through the Procrustean bed of socialist realism and naturalism to the objective characteristics of pieces of art in the works of scholars of the late XX - early XXI centuries.

scholarly journals Partial drying of apple fruits to improve freeze/thaw quality during long term frozen storage

2018 ◽  
Author(s):  
S. Bellaga ◽  
L. Ben Haj Said ◽  
K. Allaf
Keyword(s):  
Water Content ◽  
Frozen Storage ◽  
Color Difference ◽  
Total Polyphenol ◽  
Positive Effects ◽  
The Stability ◽  
Quality Assessments ◽  
Apple Fruits

Apple samples were submitted to partially drying prior to freezing. Then, quality assessments were achieved in order to evaluate the quality of these various frozen samples during frozen-storage. Significant positive effects of water content were observed on thaw exudate water and total color difference of dehydrofrozen/thawed apples. Total polyphenol content and total flavonoid content losses were important for samples without any dehydration pretreatment. They noticeably decreased when water content decreased during the whole period of storage. Thus, a partial removal of water prior to freezing is a relevant way to maintain the stability of fruit quality during long-term frozen-storage. Keywords: Apple fruits; dehydrofreezing; frozen storage; color; polyphenol

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