scholarly journals PROBLEM ASPECTS OF FORMATION OF THE LEGAL INSTITUTE OF CONSOLIDATED TAXPAYERS’ GROUPS IN RUSSIA

2018 ◽  
Vol 1 (4) ◽  
pp. 56-65
Author(s):  
Irina Glazunova
Keyword(s):  
Developed Countries ◽  
Legal Regulation ◽  
Point Of View ◽  
Entrepreneurial Activity ◽  
Negative Consequences ◽  
Advantages And Disadvantages ◽  
The World ◽  
The Creation ◽  
Tax Systems ◽  
The Moment

The subject. The article is devoted to the prerequisites of the emergence and essential characteristics of the institution of consolidated taxpayers’ groups in Russia and abroad, revealing of advantages and disadvantages of the legal regulation of the creation and operation of consolidated groups of payers of corporate profits tax, analyzing results and directions of the development of tax consolidation in Russian Federation.The purpose of the article is to identify positive and negative aspects of the functioning of the institution of consolidated taxpayers’ groups in Russia with the establishment of prospects of tax consolidation and the likely directions of its development.The description of the problem field. The development of the world economic system stimulates the emergence of new forms of management, characterized by the enlargement of busi-ness, the pooling of resources of individual enterprises into a single system in order to optimize entrepreneurial activity. These trends are reflected in the development of tax systems of various countries, that is expressed in the formation of institutions of consolidated taxpayers’ groups. Tax consolidation in Russia is a relatively new phenomenon, and it seems necessary to examine this institution from the law enforcement point of view, to evaluate its effectiveness.Methods and methodology. The authors used methods of analysis, synthesis, as well as formal-legal, comparative-legal, historical methods of investigation.Results and the scope of its application. The authors note that the institution of tax consolidation today is presented in the tax systems of most modern countries.The practice of applying the institution of consolidated taxpayers’ groups testifies to the existence of a significant number of advantages and disadvantages of tax consolidation in Russia. The moratorium on the creation of consolidated taxpayers’ groups, due to the contradictory nature of their influence on the structure of regional budgets, the main directions of the tax policy of Russia testify to the forthcoming reform of tax consolidation in Russia.Conclusions. The emergence of the institution of tax consolidation is a natural consequence of the development of the world economy. Most developed countries of the world actively introduce elements of consolidation into taxation systems, successfully providing a balance between the positive and negative consequences of its implementation. Meanwhile, the level of preparation and implementation of tax consolidation in Russia at the moment is not high enough, so the institution requires a consistent reform.

FOREIGN EXPERIENCE OF LEGAL REGULATION OF THE FIGHT AGAINST FAKE NEWS

2021 ◽  
pp. 154-164
Author(s):  
Anna S. Zueva ◽  
◽  
Liana A. Makaeva ◽  
Keyword(s):  
Public Relations ◽  
Positive Impact ◽  
National Level ◽  
Developed Countries ◽  
Legal Regulation ◽  
Point Of View ◽  
The Internet ◽  
Negative Consequences ◽  
Fake News ◽  
Significant Information

The article describes the role of the Internet in the modern information society. The negative consequences of the openness of this information and telecommunications network are studied. The paper also substantiates the consequences of the activities of anonymous users who commit offenses. The authors consider the experience of combating fake news in developed countries (Great Britain, Germany, France) and emerging markets (Brazil, Venezuela, Egypt, Qatar, China, Singapore, Turkey). Special attention is paid to such a new phenomenon in the field of spreading false information as "deepfakes". As a result of a comparative legal analysis of regulation in the field of countering the publication of information that does not correspond to reality in online publications, it is concluded that many countries have realized the importance of the threat of spreading fake news. Foreign legislation is formed from the point of view of creating preventive measures in the field of dissemination of unreliable socially significant information. In addition, the authors of the study noted that the adoption of legal measures to combat the spread of fake news at the national level helps to minimize the negative socially significant consequences of the activities of offenders. From this point of view, these actions are absolutely justified and have a positive impact on the regulation of public relations on the Internet.

CREATING A FINANCIAL ECOSYSTEM AS A PROSPECTIVE FACTOR OF THE COMPETITIVENESS OF A COMMERCIAL BANK

2021 ◽  
Vol 2 (5) ◽  
pp. 159-162
Author(s):  
V. V. TROFIMOVА ◽  
Keyword(s):  
Commercial Bank ◽  
Rapid Development ◽  
Point Of View ◽  
Negative Consequences ◽  
Practical Point ◽  
The Creation ◽  
Domestic Banks ◽  
The Moment

Due to the rapid development and the presence of innovations in the economy of most countries, tradi-tional banking needs a certain qualitative transformation, which at the moment, in many cases, is expressed in the creation of ecosystems. This article is devoted to the study of the positive and negative consequences of creating ecosystems from a theoretical and practical point of view, based on the analysis of the experience of foreign and domestic banks.

1968: On Social, Epistemic, and Historiographic(?) Revolutions

2015 ◽  
Vol 2 (1) ◽  
Author(s):  
Roberto D. Hernández
Keyword(s):  
Ethnic Studies ◽  
A Priori ◽  
Negative Consequences ◽  
The World ◽  
The Creation ◽  
Young Students ◽  
Historic Significance ◽  
Agent Of Change

This article addresses the meaning and significance of the “world revolution of 1968,” as well as the historiography of 1968. I critically interrogate how the production of a narrative about 1968 and the creation of ethnic studies, despite its world-historic significance, has tended to perpetuate a limiting, essentialized and static notion of “the student” as the primary actor and an inherent agent of change. Although students did play an enormous role in the events leading up to, through, and after 1968 in various parts of the world—and I in no way wish to diminish this fact—this article nonetheless argues that the now hegemonic narrative of a student-led revolt has also had a number of negative consequences, two of which will be the focus here. One problem is that the generation-driven models that situate 1968 as a revolt of the young students versus a presumably older generation, embodied by both their parents and the dominant institutions of the time, are in effect a sociosymbolic reproduction of modernity/coloniality’s logic or driving impulse and obsession with newness. Hence an a priori valuation is assigned to the new, embodied in this case by the student, at the expense of the presumably outmoded old. Secondly, this apparent essentializing of “the student” has entrapped ethnic studies scholars, and many of the period’s activists (some of whom had been students themselves), into said logic, thereby risking the foreclosure of a politics beyond (re)enchantment or even obsession with newness yet again.

scholarly journals THE BASIC FRAMEWORK FOR THE IMPLEMENTATION OF THE GREEN ECONOMY MODEL IN THE BUSINESS PROCESSES OF THE FOOD INDUSTRY

2021 ◽  
Vol 7 (167) ◽  
pp. 28-33
Author(s):  
S. Burlutska ◽  
D. Krasovsky
Keyword(s):  
Economic Growth ◽  
Management System ◽  
Human Life ◽  
Renewable Energy Sources ◽  
Developed Countries ◽  
Green Economy ◽  
Economic Science ◽  
Growth Strategies ◽  
Negative Consequences ◽  
The World

At present, the totality of global environmental and economic threats and challenges has put the world economic science in front of the need to find a new way of developing the world economy. The new model of economic growth must satisfy two main criteria: firstly, to find a qualitatively new direction of growth, and secondly, to ensure the preservation and improvement of the quality of the environment for human life, that is, to ensure new economic growth without negative consequences for the environment. Many modern scientists see the solution of these problems in a relatively new direction in the economy, which has existed for just over 30 years - the "green" economy. Their opinion is shared by leading politicians and civil servants of the world's economic powers. The directions of the "green" economy system are considered: introduction of renewable energy sources; improvement of the waste management system; improvement of the water resources management system; development of "clean" transport; organic farming in agriculture; energy efficiency in housing and communal services; conservation and effective management of ecosystems. As a result of the analysis, key ones were identified directions in which the green economy is moving, systematized basic support tools that divided into price and non-price, in more detail characterized by price with the separation of financial tools that experts focus on international organizations for sustainable development. The main elements of the state are defined green growth strategies and analyzed the situation harmonization of the influence of developed countries on the development of "green" economy. An understanding of the essence and description of the goals of "green" technologies is proposed, which implies work not with the consequences, but with the causes of environmental problems. Considered the "green" experience of developed countries and global companies. In conclusion, the author emphasizes that the concept of a "green" economy is an innovative development project, but to achieve sustainability it is necessary to use the experience of other companies. One of the main problems was noticed, this is the use of pseudo environmental friendliness by companies for their own commercial purposes.

scholarly journals THE IMPROVEMENT OF HAZARDOUS GOODS TRANSPORTATION TECHNOLOGY

Transport ◽  
2004 ◽  
Vol 19 (2) ◽  
pp. 56-62 ◽  
Author(s):  
Nijole Batarliene
Keyword(s):  
Technological Process ◽  
Developed Countries ◽  
State Institutions ◽  
Dangerous Goods ◽  
Foreign Countries ◽  
The World ◽  
Transportation Process ◽  
Modelling Methodology ◽  
The Creation ◽  
Informational System

This article analyses the conception of the improvement of hazardous goods transportation technology as well as its theoretical principles. Basic organizational aspects of hazardous goods safe transportation are also represented. Effective and safe hazardous goods transportation is possible only using good informational supply. Process modelling and the creation of hazardous goods transportation informational system can improve each hazardous goods transportation technological process. This system should join its components on the whole and coordinate state institutions. The article studies the experience of foreign countries in the creation of informational systems. In the world developed countries various methods of safe dangerous goods transportation are used. This article analyses the types of informational technologies application problems, shows their schemes. It is noted that the solution of transport technology problems is based on the improvement of technological supply, the rational usage of informational modelling methodology of the whole transportation process.

scholarly journals Loss of work productivity in a warming world: Differences between developed and developing countries

2020 ◽  
Author(s):  
Shuang Yu ◽  
Zhongwei Yan ◽  
Jiangjiang Xia ◽  
Alcide Zhao ◽  
Anzhi Zhang ◽  
...  
Keyword(s):  
Developing Countries ◽  
Online Survey ◽  
Climate Models ◽  
Heat Waves ◽  
Productivity Loss ◽  
Work Productivity ◽  
Developed Countries ◽  
Point Of View ◽  
The World ◽  
Warming World

<p>Comparable estimates of the heat-related work productivity loss (WPL) in different countries over the world are difficult partly due to the lack of exact measures and comparable data for different counties. In this study, we analysed 4363 responses to a global online survey on the WPL during heat waves in 2016. The participants were from both developed and developing countries, facilitating estimates of the heat-related WPL across the world for the year. The heat-related WPL for each country involved was then deduced for increases of 1.5, 2, 3 and 4 °C in the global mean surface temperature under the representative concentration pathway scenarios in climate models. The average heat-related WPL in 2016 was 6.6 days for developing countries and 3.5 days for developed countries. The estimated heat-related WPL was negatively correlated with the gross domestic product per capita. When global surface temperatures increased by 1.5, 2, 3 and 4 °C, the corresponding WPL was 9 (19), 12 (31), 22 (61) and 33 (94) days for developed (developing) countries, quantifying how developing countries are more vulnerable to climate change from a particular point of view. Moreover, the heat-related WPL was unevenly distributed among developing countries. In a 2°C-warmer world, the heat-related WPL would be more than two months in Southeast Asia, the most influenced region. The results are considerable for developing strategy of adaptation especially for developing countries.</p>

scholarly journals MINING AND BUSINESS ACTIVITIES: IN SEARCH OF THE BALANCE

2019 ◽  
pp. 73-82 ◽  
Author(s):  
I. V. Ershova ◽  
E. V. Trofimova
Keyword(s):  
Legal Regulation ◽  
Digital Economy ◽  
State Regulation ◽  
Entrepreneurial Activity ◽  
Advantages And Disadvantages ◽  
Layer Cake ◽  
Blockchain Technology ◽  
Private And Public ◽  
The Republic ◽  
Definition Of

The article reveals the content and outlines approaches to the definition of the legal nature of mining. Attention is drawn to the necessity of legal regulation of this activity, which is predetermined by the Federal Program «Digital Economy of the Russian Federation» — a project that provides for normative regulation of the digital environment. In order to support the mission to eliminate digital illiteracy, which is also envisaged in the National Program, the author elucidates the etymology and meaning of the term «mining» and considers various doctrinal interpretations of this concept. The paper presents such analogies of the blochchain technology as the public ledger, DNA, and a layer-cake for a better understanding of the blockchain technology that is associated with mining. Material-technical and organizational foundations of mining are revealed. The author demonstrates advantages and disadvantages of solo mining, pool mining, and cloud mining. The results of comparative monitoring of the attitude to the recognition of cryptocurrency as a means of payment are presented. Attention is drawn to the liberal legal regulation of blockchain technology and mining under the laws of the Republic of Belarus. The paper determines the stages of a law-making process aimed at legal support of mining in Russia. Based on the results of comparison of concepts of entrepreneurial activity and mining, it is concluded that mining represents one of new types of entrepreneurship brought to life due to the needs of digital economy. The author suggests thatmining participants be recognized as self-employed persons. It is noted that the entrepreneurial nature of mining arises questions concerning measures of its state regulation which is difficult within the framework of the existing paradigm, but should be built on the basis of a balance between private and public interests.

EVALUATION OF THE EFFECTIVENESS OF THE DEVELOPMENT OF ORGANIC CROP PRODUCTION

2020 ◽  
Vol 10 (5) ◽  
pp. 749-763
Author(s):  
A.V. Shelenok ◽  
Keyword(s):  
Organic Farming ◽  
Organic Agriculture ◽  
Crop Production ◽  
Farming Systems ◽  
Developed Countries ◽  
Agricultural Crops ◽  
Advantages And Disadvantages ◽  
Slow Development ◽  
Organic Products ◽  
The World

The article examines intensive and organic technologies for growing agricultural crops, their impact on the environment, human health, indicates what are the advantages and disadvantages of organic agriculture. It is noted that with intensive technologies for growing agricultural crops, their yield increases, but if the doses of chemicals are not observed, soil fertility is disturbed, the environment is polluted. Devoid of the disadvantages inherent in intensive technologies, organic farming is significantly inferior in productivity to it, due to which it is not able to reach the same production volumes, to ensure a comparable level of domestic consumption, which is demonstrated by traditional farming. The article compares the effectiveness of traditional and organic agronomic farming systems. It is shown that in the case of comparability of yield indicators, traditional technologies at lower selling prices are more effective in terms of profit and profitability indicators. The reasons for the slow development of the organic segment in the agricultural production of Russia are revealed. In this regard, the topic of support for foreign and Russian agricultural producers, including organic products, as well as the underdevelopment of its domestic market is touched upon. It is noted that, in contrast to developed countries, Russia’s share in the world market for organic products is insignificant. Therefore, it is too early to talk about the prospects for the development of organic agriculture in Russia. In the world, organic farming is stimulated, it occupies its own niche, but in all respects it lags far behind the traditional method of growing agricultural products. Its share in the world food market ranges from 2.6 to 3%.

scholarly journals THE FACT OF CREATION AND THE LIMITS OF SCIENTIFIC KNOWLEDGE

2020 ◽  
Vol 4 (1) ◽  
pp. 85-101
Author(s):  
Ion Marian CROITORU ◽  
Keyword(s):  
New Physics ◽  
The Body ◽  
Christian Theology ◽  
The World ◽  
The Creation ◽  
Science And Theology ◽  
To Come ◽  
The Times ◽  
The Moment ◽  
The Universe

Although scientific research is in full bloom regarding, for instance, the environment, the fact of creation cannot be ignored either, even if some scientists deny it, while others ascertain it, albeit from perspectives, however, foreign to the patristic vision specific of the Orthodoxy. Consequently, the limits of cosmology are structured as well by Christian theology, which shows that the study of the world, guided by laws of physics in a limited framework, is carried out inside the creation affected by the consequences of the primordial sin, so that the reality of the world before sin is known only to those who reach spiritual perfection and holiness, therefore, from an eschatological perspective, since they, too, go through the moment of separation of the soul from the body, waiting for the general resurrection. Therefore, a new way of being is affirmed in the Orthodox Church, by the personal experience of each believer, which is a transformation on the personal and cosmic level, according to Jesus Christ’s resurrected body, which means the reality of a new physics, which concerns both the beginning of the universe, but also its new dimension, at the Lord’s Second Coming, when heaven and earth will be renewed by transfiguration. Regarding the existence of the universe, the differences are given by the perceptions of two cosmologies. Thus, the theonomous cosmology highlights man’s purpose on earth, the necessity of moral and spiritual life, and the transfiguration of creation, explaining God’s presence in His creation, but also His work in it, namely the transcendence and the immanence in relation to the creation. The autonomous cosmology engenders the evolutionist theory, which leads to secularism and, consequently, to the gap between the contemporary man’s technological progress, and his spiritual and moral regress. Today, more scientists are turning their attention also to the data of the divine Revelation, the way it makes itself known by its organs, the Holy Scripture and the Holy Tradition, in the one Church, which will mean a deepening of the dialogue between science and theology in favour of the man from everywhere and from the times to come.

scholarly journals The Gender Issue in Entrepreneurship Activity: the Current Perception of Entrepreneurs

2020 ◽  
pp. 42-52
Author(s):  
A. Kharlamova ◽  
A. Stavytskyy
Keyword(s):  
New Technologies ◽  
Developed Countries ◽  
Creative Industries ◽  
Point Of View ◽  
Entrepreneurial Activity ◽  
Econometric Methods ◽  
Entrepreneurial Activities ◽  
Maximum Similarity ◽  
The Impact ◽  
Gem Data

Today, the issue of gender and equal opportunities for women and men is raised more and more often. That is despite the fact that in developed countries there are very massive feminization trends. Нowever, the development of new technologies, the transition to online life brings gender issues to the fore in the context of new geoeconomic challenges, such as the development of creative industries, digitalization, rising unemployment, growing social and economic inequality. Looking to the future is impossible without understanding the impact of the past. This paper examines three countries, principle economic partners of Ukraine, which had a socialist past, although formed in different socio-cultural vectors, and those that show different rates of development and use different economic models. The working hypothesisis as follows: whether gender entrepreneurship differs in these countries. The database is taken from the Global Entrepreneurship Monitoring (GEM) and investigated using statistical and econometric methods. The results showed that with the maximum similarity of perceptions of entrepreneurs in analyzed countries, the gender difference still exists in the direction of greater entrepreneurial activity of women in the country, which shows higher economic performance today. It should be noted that the main problem and limitation of this study is the source of data, which is based on monitoring, which does not cover all countries of the world, so in particular it does not contain data on Ukraine. In addition, from the point of view of the input data collected by GEM, we have almost equal proportions of surveyed men and women, both in general and those engaged in entrepreneurial activities. But this is not fully representative. Because demographic composition in these countries differs. It is also worth noting that the GEM data is a survey conducted by a trusted institution in the country, which is not fully representative for cross-country comparison.

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