Applying analytical procedures for performance audit of customs authorities

2020 ◽  
Vol 19 (6) ◽  
pp. 1035-1055 ◽  
Author(s):  
S.V. Pankova ◽  
V.V. Popov

Subject. The article considers the development of a set of methods and indicators of economic analysis, which can be used for performance audit of customs authorities, using the Volga Customs Administration case. Objectives. The aim is to justify the use of analytical procedures to rank the effectiveness of customs payments for the purpose of performance audit of customs authorities. Methods. We employ general scientific methods of research, i.e. dialectical and monographic methods, logical analysis, comparison, as well as the Euclidean distance method. Results. We reviewed works by Russian and foreign scholars on the history of customs audit development and internal financial control of customs authorities, gave scientific credence to attributing the system of customs payment and performance to the indicators of economic activity of customs authorities. Due to the lack of methods for assessing the performance of customs authorities, the use of analytical procedures during the performance audit seems to be a promising area. Conclusions. When verifying the scientific hypothesis put forward in the study, we established that the introduction and development of the ranking system for the performance of customs authorities related to the collection of customs duties can contribute to effective financial audit of customs authorities in general.

2018 ◽  
Vol 13 (2) ◽  
pp. 187-211
Author(s):  
Patricia E. Chu

The Paris avant-garde milieu from which both Cirque Calder/Calder's Circus and Painlevé’s early films emerged was a cultural intersection of art and the twentieth-century life sciences. In turning to the style of current scientific journals, the Paris surrealists can be understood as engaging the (life) sciences not simply as a provider of normative categories of materiality to be dismissed, but as a companion in apprehending the “reality” of a world beneath the surface just as real as the one visible to the naked eye. I will focus in this essay on two modernist practices in new media in the context of the history of the life sciences: Jean Painlevé’s (1902–1989) science films and Alexander Calder's (1898–1976) work in three-dimensional moving art and performance—the Circus. In analyzing Painlevé’s work, I discuss it as exemplary of a moment when life sciences and avant-garde technical methods and philosophies created each other rather than being classified as separate categories of epistemological work. In moving from Painlevé’s films to Alexander Calder's Circus, Painlevé’s cinematography remains at the forefront; I use his film of one of Calder's performances of the Circus, a collaboration the men had taken two decades to complete. Painlevé’s depiction allows us to see the elements of Calder's work that mark it as akin to Painlevé’s own interest in a modern experimental organicism as central to the so-called machine-age. Calder's work can be understood as similarly developing an avant-garde practice along the line between the bestiary of the natural historian and the bestiary of the modern life scientist.


2020 ◽  
Vol 16 (4) ◽  
pp. 730-744
Author(s):  
V.I. Loktionov

Subject. The article reviews the way strategic threats to energy security influence the quality of people's life. Objectives. The study unfolds the theory of analyzing strategic threats to energy security by covering the matter of quality of people's life. Methods. To analyze the way strategic threats to energy security spread across cross-sectoral commodity and production chains and influences quality of people's living, I applied the factor analysis and general scientific methods of analysis and synthesis. Results. I suggest interpreting strategic threats to energy security as risks of people's quality of life due to a reduction in the volume of energy supply. I identified mechanisms reflecting how the fuel and energy complex and its development influence the quality of people's life. The article sets out the method to assess such quality-of-life risks arising from strategic threats to energy security. Conclusions and Relevance. In the current geopolitical situation, strategic threats to energy security cause long-standing adverse consequences for the quality of people's life. If strategic threats to energy security are further construed as risk of quality of people's life, this will facilitate the preparation and performance of a more effective governmental policy on energy, which will subsequently raise the economic well-being of people.


Author(s):  
A. Drutsé

The modern world popularity of the nai — a traditional Romanian instrument — has identified interest in writing this article. This problematic constitutes the circle of our research interest as a doctoral candidate, but also as a concert performer, a graduate of the Academy of Music, Theater and Fine Arts. One of the most interesting aspects of the study of nai is its technical improvement since 60s of the 20th century, which led to the acquisition of a number of new, innovative skills and performance skills. In this article we have identified some pages of the modern history of the manufacture of this ancient instrument associated with these processes.


Author(s):  
O. Y. Balalaieva ◽  

The purpose of the article is to study the dynamics of electronic dictionaries development abroad and in Ukraine using methods of analysis of scientific sources, comparison, generalization and systematization. Electronic dictionaries have been found to be a relatively new phenomenon in the lexicographic market, evolving from machine-readable dictionaries, exact copies of paper editions to complex digital lexicographic systems with a powerful arsenal of functions over the decades. The stages of development of autonomous and online dictionaries are described. Electronic dictionaries due to the advanced search capabilities, speed, simplicity, ease of use, accessibility and compactness have gained popularity among a wide range of users. Today they are used in many spheres of human activity – scientific, educational, professional, everyday communication. However, the analysis of the current level of development of Ukrainian electronic resources indicates a shortage of electronic dictionaries both common and terminological vocabulary. The lack of electronic dictionaries is due to a number of objective problems, both practical and theoretical, that is why research in the field of domestic computer lexicography is a promising area of further research.


Author(s):  
E. V. Sitnikova

The article considers the historical and cultural heritage of villages of the former Ketskaya volost, which is currently a part of the Tomsk region. The formation of Ketsky prison and the architecture of large settlements of the former Ketskaya volost are studied. Little is known about the historical and cultural heritage of villages of the Tomsk region and the problems of preserving historical settlements of the country.The aim of this work is to study the formation and development of the village architecture of the former Ketskaya volost, currently included in the Tomsk region.The following scientific methods are used: a critical analysis of the literature, comparative architectural analysis and systems analysis of information, creative synthesis of the findings. The obtained results can be used in preparation of lectures, reports and communication on the history of the Siberian architecture.The scientific novelty is a study of the historical and cultural heritage of large settlements of the former Ketskaya volost, which has not been studied and published before. The methodological and theoretical basis of the study is theoretical works of historians and architects regarding the issue under study as well as the previous  author’s work in the field.It is found that the historical and cultural heritage of the villages of the former Ketskaya volost has a rich history. Old historical buildings, including religious ones are preserved in villages of Togur and Novoilinka. The urban planning of the villages reflects the design and construction principles of the 18th century. The rich natural environment gives this area a special touch. 


2020 ◽  
Vol 384 (2) ◽  
pp. 222-232
Author(s):  
P. V. Menshikov ◽  
G. K. Kassymova ◽  
R. R. Gasanova ◽  
Y. V. Zaichikov ◽  
V. A. Berezovskaya ◽  
...  

A special role in the development of a pianist as a musician, composer and performer, as shown by the examples of the well-known, included in the history of art, and the most ordinary pianists, their listeners and admirers, lovers of piano music and music in general, are played by moments associated with psychotherapeutic abilities and music features. The purpose of the study is to comprehend the psychotherapeutic aspects of performing activities (using pianists as an example). The research method is a theoretical analysis of the psychotherapeutic aspects of performing activities: the study of the possibilities and functions of musical psychotherapy in the life of a musician as a “(self) psychotherapist” and “patient”. For almost any person, music acts as a way of self-understanding and understanding of the world, a way of self-realization, rethinking and overcoming life's difficulties - internal and external "blockages" of development, a way of saturating life with universal meanings, including a person in the richness of his native culture and universal culture as a whole. Art and, above all, its metaphorical nature help to bring out and realize internal experiences, provide an opportunity to look at one’s own experiences, problems and injuries from another perspective, to see a different meaning in them. In essence, we are talking about art therapy, including the art of writing and performing music - musical psychotherapy. However, for a musician, music has a special meaning, special significance. Musician - produces music, and, therefore, is not only an “object”, but also the subject of musical psychotherapy. The musician’s training includes preparing him as an individual and as a professional to perform functions that can be called psychotherapeutic: in the works of the most famous performers, as well as in the work of ordinary teachers, psychotherapeutic moments sometimes become key. Piano music and performance practice sets a certain “viewing angle” of life, and, in the case of traumatic experiences, a new way of understanding a difficult, traumatic and continuing to excite a person event, changing his attitude towards him. It helps to see something that was hidden in the hustle and bustle of everyday life or in the patterns of relationships familiar to a given culture. At the same time, while playing music or learning to play music, a person teaches to see the hidden and understand the many secrets of the human soul, the relationships of people.


Author(s):  
Wakoh Shannon Hickey

Mindfulness is widely claimed to improve health and performance, and historians typically say that efforts to promote meditation and yoga therapeutically began in the 1970s. In fact, they began much earlier, and that early history offers important lessons for the present and future. This book traces the history of mind-body medicine from eighteenth-century Mesmerism to the current Mindfulness boom and reveals how religion, race, and gender have shaped events. Many of the first Americans to advocate meditation for healing were women leaders of the Mind Cure movement, which emerged in the late nineteenth century. They believed that by transforming their consciousness, they could also transform oppressive circumstances in which they lived, and some were activists for social reform. Trained by Buddhist and Hindu missionaries, these women promoted meditation through personal networks, religious communities, and publications. Some influenced important African American religious movements, as well. For women and black men, Mind Cure meant not just happiness but liberation in concrete political, economic, and legal terms. The Mind Cure movement exerted enormous pressure on mainstream American religion and medicine, and in response, white, male doctors and clergy with elite academic credentials appropriated some of its methods and channeled them into scientific psychology and medicine. As mental therapeutics became medicalized, individualized, and then commodified, the religious roots of meditation, like the social justice agendas of early Mind Curers, fell away. After tracing how we got from Mind Cure to Mindfulness, this book reveals what got lost in the process.


Author(s):  
Nurit Yaari

This chapter surveys the history of classical Greek drama productions at the Department of Theatre Arts of Tel Aviv University as the basis for an exploration of the issue of theatre and art education. By analysing the students’ approach to classical Greek drama, we can see how they deal with the interpretative reading, translation, and performance of such texts on stage. We also see how the ancient works invite the students to delve more deeply into their distinctive content and forms; to draw links between theory and practice, and between text and context; to gain a deeper understanding of the issues of style and styling; and to engage in a richer experimentation with various aspects of stage performance—such as pronunciation, diction, voice, movement, music, and mise-en-scène.


2021 ◽  
pp. 002200942094003
Author(s):  
Peter Burke

George L. Mosse took a ‘cultural turn’ in the latter part of his career, but still early enough to make a pioneering contribution to the study of political culture and in particular what he called political ‘liturgy’, including marches, processions, and practices of commemoration. He adapted to the study of nationalism in the nineteenth and twentieth centuries the approach to the history of ritual developed by historians of medieval and early modern Europe, among them his friend Ernst Kantorowicz. More recently, the concept of ritual, whether religious or secular, has been criticized by some cultural historians on the grounds that it implies a fixed ‘script’ in situations that were actually marked by fluidity and improvisation. In this respect cultural historians have been part of a wider trend that includes sociologists and anthropologists as well as theatre scholars and has been institutionalized as Performance Studies. Some recent studies of contemporary nationalism in Tanzania, Venezuela and elsewhere have adopted this perspective, emphasizing that the same performance may have different meanings for different sections of the audience. It is only to be regretted that Mosse did not live long enough to respond to these studies and that their authors seem unaware of his work.


2021 ◽  
Vol 17 (2) ◽  
pp. 186-203
Author(s):  
Nathan Genicot

AbstractThe COVID-19 pandemic has given rise to the massive development and use of health indicators. Drawing on the history of international public health and of the management of infectious disease, this paper attempts to show that the normative power acquired by metrics during the pandemic can be understood in light of two rationales: epidemiological surveillance and performance assessment. On the one hand, indicators are established to evaluate and rank countries’ responses to the outbreak; on the other, the evolution of indicators has a direct influence on the content of public health policies. Although quantitative data are an absolute necessity for coping with such disasters, it is critical to bear in mind the inherent partiality and precarity of the information provided by health indicators. Given the growing importance of normative quantitative devices during the pandemic, and assuming that their influence is unlikely to decrease in the future, they call for close scrutiny.


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