Ecological taxation in the world theory and Russian practice: Theoretical aspects

2020 ◽  
Vol 26 (5) ◽  
pp. 1135-1150
Author(s):  
N.A. Zatsarnaya
Keyword(s):  
Tax System ◽  
Methods Of Analysis ◽  
Original Definition ◽  
The World ◽  
World Theory ◽  
Analysis And Synthesis ◽  
Russian Law ◽  
Definition Of

Subject. This article discusses the theoretical aspects of definition and identification of the Ecological Taxation category. Objectives. The article aims to clarify the Ecological Taxation term, classify ecological taxes according to the features identified in the formulation of the definition and analyze the tax system of Russia. Methods. For the study, I used the methods of analysis and synthesis, and classification. Results. The article refers to the problems of interpreting the Ecological Taxation term and gives its original definition, on the basis of which it is proposed to classify taxes according to different criteria. The article also describes the principles of ecological taxation, analyzes the Russian tax system, and defines taxes that can be recognized as ecological in accordance with the original definition. Conclusions. There is no definition of an ecological tax in the Russian law. At the same time, there are common attributes for the Russian and foreign theories, under which taxes can be called ecological. The tax cannot be considered ecological if the proceeds from it are spent on causing even greater harm to the environment.

THE IMPACT OF ARTIFICIAL INTELLIGENCE IN THE LEGISLATIVE PROCESS ON HUMAN RIGHTS

2020 ◽  
Vol 10 (4) ◽  
pp. 70-75
Author(s):  
TOMAS MOLODTSOV ◽  
Keyword(s):  
Artificial Intelligence ◽  
Human Rights ◽  
Legislative Process ◽  
Additional Measure ◽  
Human Rights Protection ◽  
Methods Of Analysis ◽  
Analysis And Synthesis ◽  
Definition Of ◽  
Automation Tools ◽  
The Impact

The article is devoted to the definition of artificial intelligence and its impact on human rights in the context of lawmaking activity. Purpose of the article: this paper aims to investigate the main approaches to understanding artificial intelligence and the consequences of its integration into the legislative process, as well as to assess the impact of artificial intelligence on human rights. The purpose of the article is also to identify the risks of such influence and ways to level them. Methodology and methods: this article uses general scientific methods of analysis, especially empirical and dialectical, which allow to consider raised issues comprehensively. The author also uses methods of analysis and synthesis, induction and deduction. Conclusions: as the result of this research, the author comes to the conclusion that artificial intelligence, understood as both an exclusively automated tool and a pure consciousness, can significantly optimize the current lawmaking system. However, its impact on human rights in this context may be negative, limiting the freedom of choice, privacy and secrecy of correspondence. To protect human rights, the author recommends using automation tools only as additional measure, but not as substitute. The conclusion raises the question of what consequences can occur for people if artificial intelligence, integrated into law-making activities, can become aware of itself. Scope of the results: this work can be interested to both lawmakers and society as a whole, as it raises basic issues of human rights protection in the context of global digitalization.

Decentralization of fiscal relations in Russia in the context of global trends

2020 ◽  
Vol 26 (9) ◽  
pp. 2151-2166
Author(s):  
V.A. Fedosov
Keyword(s):  
Oecd Countries ◽  
Foreseeable Future ◽  
Global Trends ◽  
National Budget ◽  
Methods Of Analysis ◽  
The World ◽  
Analysis And Synthesis ◽  
Budget Systems ◽  
Budget System

Subject. This article explores the indicators, trends and factors of the process of decentralization of budget systems of different countries. Objectives. The article aims to define patterns in the development of inter-budgetary relations in the Organization for Economic Co-operation and Development (OECD) countries and Russia. Methods. For the study, I used the methods of analysis and synthesis, comparison, and correlation. Results. The article describes the reasons and causes affecting the decentralization of the budget systems of countries and formulates provisions for the development of budget relations decentralization in the world. Conclusions. The decentralization of sub-national budget revenues in the OECD countries declined between 2009 and 2018. Improving the decentralization of the Russian Federation's budget system in the foreseeable future is hardly possible for the reasons described in the article. The results of the study can be used in the development of budgetary policies of countries in the field of inter-budgetary relations.

scholarly journals DEVELOPMENT OF DIGITALIZATION IN UKRAINE

2020 ◽  
pp. 44-52
Author(s):  
Hanna Zhosan
Keyword(s):  
Theoretical Research ◽  
Business Organizations ◽  
Logical Sequence ◽  
The World ◽  
Analysis And Synthesis ◽  
Theoretical Generalization ◽  
Definition Of ◽  
Fierce Competition ◽  
Key Indicators ◽  
Hr Strategy

The aim of the article is to define the concept of "digitalization", to determine the main directions of digitalization, to analyze the place of Ukraine in the world by the level of digitalization. The subject of research is the process of analyzing the state of digitalization in Ukraine. The theoretical and methodological basis of this study were the following methods of scientific knowledge: the method of analysis and synthesis, the method of theoretical generalization and systematization. A number of approaches to the definition of "Digitalization" are identified; directions and spheres of digitalization development are formed; the dynamics of the level of digitalization in Ukraine on the basis of a set of key indicators is analyzed. It is established that today the economy of Ukraine has both applied and theoretical and legislative basis in order to strengthen its position among the countries of the world. However, its digitalization is still mostly innovative. Therefore, a combination of theoretical research with the current needs and capabilities of stakeholders is a must for the national economy. Thus, in the new economy, during the fierce competition, rapidly aging technologies, professions, ideas, the penetration of the Internet into all parts of the economy, digitalization has reached a new level of importance for business organizations. To maintain the competitiveness of the enterprise, enterprises need to use the opportunities of digitalization in all possible areas and forms: customer experience; partnership and collaboration; work with data; introduction of innovations; HR strategy and culture; value management, etc. The paper proposes a structural and logical sequence of development and implementation of digitalization strategy, reveals the content of individual stages of work. Consistent and cyclical implementation of the above recommendations will allow companies to minimize errors and effectively implement digital technology in their activities.

scholarly journals Orientalism and the geoculture of the World System: Discursive othering, political economy and the cameralist division of labor in Habsburg Central Europe (1713-1815)

2016 ◽  
Vol 22 (2) ◽  
pp. 315-348 ◽  
Author(s):  
Klemens Kaps
Keyword(s):  
Political Economy ◽  
Eastern Europe ◽  
Central Europe ◽  
18Th Century ◽  
World System ◽  
Second Step ◽  
Habsburg Monarchy ◽  
Original Definition ◽  
The World ◽  
Definition Of

This article addresses the question of to what degree the concept of geoculture can be brought in line with research on Orientalist stereotypes and imaginary. Following Said’s original definition of orientalism discourses of the 18th-century political economy are reassessed by focusing on their perception of spatial hierarchies in Eastern Europe. This article reconsiders these discourses as an active factor in the struggle for power and a tool in the hands of the geopolitical interests of absolutist monarchs in Prussia, the Habsburg Monarchy, and Russia in the age of mercantilism, as demonstrated by the Partitions of Poland-Lithuania. By focusing on the Habsburg Monarchy between the Spanish War of Succession and the Congress of Vienna, it is demonstrated here that, territorial landlocked empires within Europe used a similar language as colonial maritime empires in order to justify their geopolitical expansion and territorial domination of Eastern Europe. In a second step, it is shown that this discourse was part of the geopolitical culture of the World System and was instrumental in setting ideological conditions for cameralist-driven institutional transformations in favor of the core regions within the Habsburg dominions in Central Europe.  

СВІДОМІСТЬ: ВИЗНАЧЕННЯ ТА СТРУКТУРА

1970 ◽  
Vol 8 (1) ◽  
pp. 200-206
Author(s):  
Наталія Акімова
Keyword(s):  
Conceptual Analysis ◽  
Component Analysis ◽  
The Internet ◽  
Theoretical Methods ◽  
Advantages And Disadvantages ◽  
The World ◽  
Analysis And Synthesis ◽  
Definition Of

Метою статті є розробка критеріїв для визначення свідомості та її структурування. Для цього  використано групу теоретичних методів, зокрема  узагальнення, аналіз та синтез, описовий (прийоми  логіко-психологічних й опозиційних інтерпретацій, словникової дефініції, компонентного аналізу та ін.),  корелятивний та концептуальний аналіз, класифікацію. У результаті  проаналізовано та систематизовано  доробок відомих радянських вчених з питання визначення та структури свідомості. Зокрема, окреслені  концепції свідомості С. Л. Рубінштейна, Б. Г. Ананьєва, О. М. Леонтьєва, А. В. Петровського, О. Р. Лурії,  Л.  С.  Виготського.  Також  представлено  популярні  структури  свідомості,  репрезентовані  у  сучасних  підручниках та в Інтернеті, висвітлено їх переваги та недоліки. У висновках представлена позиція автора  щодо сучасного визначення свідомості та її структурування. Визначено, що у дефініції свідомості мають  бути  зазначені  родо-видова  віднесеність,  зміст  і  структура  та,  можливо,  функції.  Пропонується  розглядати свідомість як рівень психіки, що містить оцінки, ставлення та ідеали щодо навколишнього  світу та самого себе. Відповідно структурно свідомість представлена двома аспектами: свідомістю щодо  інших та самосвідомістю, кожен з цих аспектів містить оцінки, ставлення та ідеали The purpose of the article is to develop criteria for determining of consciousness and its structuring. A  group of theoretical methods was used for this, in particular generalization, analysis and synthesis, descriptive  (techniques of logical-psychological and oppositional interpretations, vocabulary definition, component analysis,  etc.), correlation and conceptual analysis, classification. As a result, the works about  the question of consciousness  determination and structure of famous Soviet scientists, classics of psychology is analyzed and systematized. In  particular, the consciousness concepts of S.L. Rubinstein, B.G. Ananiev, OM Leont'ev, AV Petrovsky, O. R. Luria,  and L. S. Vygotsky. Also some variants of the structure of consciousness are presented, that represented in modern  textbooks and on the Internet. Their advantages and disadvantages are accented. The author's position on modern  definition of consciousness and its structuring is presented in the conclusions. It is determined that in the generic  formulation of consciousness definition should be indicated the essence and structure and, possibly, functions. The  author proposes to consider consciousness as a level of psyche that contains valuation, attitudes and ideals about the world and us. Accordingly, consciousness structure is represented by two aspects: consciousness of others and  self-conscience, each of these aspects contains valuation, attitudes and ideals. 

Definition and Measure of the Sound Quality of the Machine

2015 ◽  
Vol 39 (1) ◽  
pp. 17-23 ◽  
Author(s):  
Dariusz Pleban
Keyword(s):  
Sound Quality ◽  
Life Cycles ◽  
Working Environment ◽  
Global Index ◽  
Sound Perception ◽  
Original Definition ◽  
The World ◽  
Acoustic Quality ◽  
Definition Of

Abstract The analysis of available literature indicates that tests of products sound quality, which would not involve participation of groups of listeners supposed to evaluate the sounds emitted by these products, are neither carried out in Poland, nor in the world. That results in the fact that the products sound quality is determined on the basis of psychoacoustic information and comprises both objective and subjective factors of sound perception. With reference to those factors and to different life cycles of the machine, an original definition of the “sound quality of the machine” has been developed and presented in this article. The global index of the acoustic quality of the machine, accounting for the relations between the noise level at the workstation and the selected parameters characterising both the machine's sound activity and the working environment, was adopted as the measure of the sound quality of the machine. The experiments that followed confirmed the appropriateness of the assessment made with the use of the global index of acoustic quality.

The Role of Moral Education on the Dress Code in the Higher Learning Institution

Sains Insani ◽  
2016 ◽  
Vol 1 (1) ◽  
pp. 10-14
Author(s):  
Ira Meilita Ibrahim ◽  
Taufik A. Latif ◽  
Afi Roshezry Abu Bakar ◽  
Muthualagan Thangavelu
Keyword(s):  
Moral Education ◽  
Private University ◽  
Public University ◽  
Higher Learning ◽  
Private Institutions ◽  
Dress Code ◽  
Institutions Of Higher Learning ◽  
The World ◽  
Definition Of

The advancement of European dress to the rest of the world was linked to the definition of civilization as “a stage of social development considered to be more advanced” and “polite and good-mannered”. The widespread of their fashion style in the 19th and 20th centuries influenced the way the rest of the world attire. The fashion trend and dressing style thus change the purpose of dressing through time. The dressing style in campuses especially in private institutions of higher learning is under particular scrutiny, as it is often said to be inappropriate for a learning environment. This study looked at the importance of moral education, and its role in implementing the dress code for students among university students especially between two types of university i.e. public university and private university. It looked on the dressing style of students, both male and female, and the factors that lead to their dressing pattern which is common among students. This study also advocated the students’ understanding of the content of dress codes in their learning institution and the role played by moral education in regard to dress code. The overall study highlighted students’ perception towards the implementation of the dress code and punishment in their learning institution. The methodologies used to carry out this study are questionnaires and interviews. This study will therefore ascertain the important of dress code among students at higher learning institution and the role of moral education in cultivating values in order to dress properly or decently. Key Words: moral education, dress code, higher learning institution, civilization.

Principles of economic security management of institutions of higher education

2019 ◽  
pp. 174-181
Author(s):  
Nataliia Tsymbalenko
Keyword(s):  
Management System ◽  
Semantic Analysis ◽  
Security Management ◽  
Economic Security ◽  
Theoretical Concepts ◽  
Economic Role ◽  
Social Mission ◽  
Analysis And Synthesis ◽  
Definition Of ◽  
The University

The subject of research-theoretical concepts of economic security managementof universities. The purpose of the article. The study of the essence of the economicsecurity management system of the university and the definition of its main tasks,the formulation of principles of economic security management of the university.Methodology. The dialectical method, methods of analysis and synthesis, methodsof structural-logical and semantic analysis were used to study and summarizescientific papers on the research topic. The results of the work. The essence of theuniversity’s economic security management system has been reviewed. The maintasks of the control system have been identified. A definition of the university’seconomic security system has been proposed. Principles of management of economicsecurity of the university have been formulated. These are: scientific andorganizational and social principles. Conclusions. The proposed principles allow totake into account the economic role and social mission of universities in managingeconomic security.

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.

New challenges to the economic security of Russia and the world and counteraction methods

2020 ◽  
Vol 16 (7) ◽  
pp. 1246-1263
Author(s):  
S.B. Zainullin ◽  
O.A. Zainullina
Keyword(s):  
Economic Development ◽  
Economic Crisis ◽  
Economic Security ◽  
Economic Policies ◽  
Economic Decline ◽  
Current Crisis ◽  
Initial Stage ◽  
The World ◽  
Analysis And Synthesis ◽  
Global Threat

Subject. The 2020 economic crisis has become a global threat to the economic security of States, corporations and households. The elimination of this threat to economic security is a key priority of the State. Objectives. The article is dedicated to factors of the current crisis, both individually and in aggregate, as well as forecasts of the economic development during the crisis. Methods. The study is based on the scientific knowledge as dialectic, a combination of historical and logical unity, structural analysis, traditional methods of economic analysis and synthesis. Results. We carried out the comparative analysis of crisis theories, forecasted the economic development of the IMF, the World Bank, the Audit Chamber, and considered analytical agencies in dynamics, taking into account adjustments when the crisis manifests itself. Counteraction methods are reviewed from theoretical and practical perspectives. The article also analyzed the international expertise in crisis management. Conclusions and Relevance. The economic crisis was found to be at its initial stage, with negative scenarios being more probable. Proposed and implemented, local measures can mitigate the economic decline, prevent massive bankruptcies and a social explosion. Meanwhile, measures to restructure the economic policy may contribute to overcoming the crisis. The findings can be used by federal government bodies to adjust economic policies, develop programs and strategies for the socio-economic development of regions, and economic security strategies for corporations.

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