scholarly journals A COMPARATIVE REVIEW OF INTERNATIONAL Financial POLICIES IN THE FIELD OF TAXATION OF DIGITAL ASSETS

2021 ◽  
Vol 10 (34) ◽  
Author(s):  
M.A TROYANSKAYA ◽  
◽  
Y.G TYURINA ◽  
Keyword(s):  
Business Processes ◽  
New Technologies ◽  
The United States ◽  
Financial Policies ◽  
Direct Taxation ◽  
Comparative Review ◽  
The World ◽  
The Status ◽  
Definition Of ◽  
Digital Assets

Digitalization is rapidly gaining momentum around the world: new technologies are being invented, new forms of cooperation are being practiced, and new forms of payments are emerging. Taking into account the all-consuming globalization and internationalization of the economy, the world community does not have time to properly adapt legislation to adequately regulate settlement and tax processes. While some States are trying to maximize the benefits of "transparent data" to optimize business processes and even create a better tax and regulatory framework, others are only now beginning to look at the cryptocurrency or, on the contrary, completely prohibit its use. The authors review the features of tax regulation of cryptocurrencies in the United States, Europe, Latin America and Asia. The author presents the concept of cryptocurrency as an object of taxation, based on the analysis of individual scientific approaches to the definition of "cryptocurrency" and the types of operations involving it. During the preparation of the article, it was revealed that the use of digital assets in the status of payment means implies the application of personal income tax, while their role as a property asset focuses on the profit received in the process of their sale / storage and its direct taxation.

Festivals of Transition, Greenlight Festival Leicester

2015 ◽  
Author(s):  
Richard Fletcher
Keyword(s):  
Media Coverage ◽  
New Technologies ◽  
School Teacher ◽  
Economic Policies ◽  
The World ◽  
Hard Truth ◽  
Definition Of ◽  
The Uk ◽  
Brundtland Commission ◽  
System 1

The Brundtland Commission in its report Our Common Future (United Nations, 1987) is widely credited with setting down the first policy definition of sustainable development. In 2017 this report will be thirty years old yet it seems we are still a long way from living sustainably: If, as of 2017, there is not a start of a major wave of new and clean investments, the door to 2 degrees [global temperature increase] will be closed. (Birol, 2011) Green policies have been ‘adapted and adopted’ by mainstream parties across Europe, despite Green parties being a relatively small political force (Carter, 2013). The European Commission has become a worldwide driver of green policy (Judge, 1992) and market-based innovations such as the Emissions Trading System 1 , despite being celebrated and criticised in seemingly equal measure. Media coverage of ‘outsider’ party growth in the UK has swung towards the libertarian and anti-Europe UKIP recently, despite comparable and longer term growth in support for the Greens (Goodwin & Ford, 2013). Efforts have been made to disassociate Green voices from older clichés of self-deprivation: The Green party has changed: partly the personalities within it, partly in response to the changing world outside it....At the same time, ideas that were mainly theoretical 25 years ago – solar and wind technology – have been demonstrably workable...The Greens have become the party of possibilities, not catastrophes. (Williams, 2014). One attempt to imagine a sustainable future can be found in The World We Made, written by Johnathon Porritt from the perspective of a school teacher in the year 2050. The positives of huge renewable investments, progressive economic policies and a panoply of exciting new technologies are matched with equally plausible negatives of stubborn inequality, famines and riots. In the postscript, Porritt states: ‘If we can’t deliver the necessarily limited vision of a better world mapped out in The World We Made, then the hard truth is that no other vision will be available to us anyway, on any terms.’ (Porritt, 2013: 276)

Moral and Political Consequences

Super Bomb ◽  
2020 ◽  
pp. 71-86
Author(s):  
Ken Young ◽  
Warner R. Schilling
Keyword(s):  
United States ◽  
Advisory Committee ◽  
Atomic Bomb ◽  
The United States ◽  
Arms Race ◽  
Moral Significance ◽  
Political Consequences ◽  
The World ◽  
The Status ◽  
The Impact

This chapter examines the controversy's real or assumed moral and political aspects. Moral repugnance inflected the scientific judgments of Oppenheimer's General Advisory Committee, triggering discussion of the relative moral significance of thermonuclear bombing, the use of the atomic bomb, and the mass urban bombing campaigns of 1942–1945. More immediate concerns centered on the impact a decision to develop thermonuclear weapons might have on the pattern of international relations. Given a paucity of intelligence, the effects on the Soviet Union's own weapons program, and thereby on the United States' vulnerability, could only be guessed at. The chapter thus considers if the development of the Super would restore the status quo ante-1949 or lead to a thermonuclear arms race and ultimate stalemate—or even the end of the world.

Separated at Birth?

2010 ◽  
Author(s):  
Peter Baldwin
Keyword(s):  
United States ◽  
Death Penalty ◽  
Western Europe ◽  
The United States ◽  
Unexpected Death ◽  
The World ◽  
Exit Option ◽  
Definition Of ◽  
The Uk ◽  
Fathers And Sons

To Return To The Bulk of our material in this book, what absolute differences separate the United States from Europe? The United States is a nation where proportionately more people are murdered each year, more are jailed, and more own guns than anywhere in Europe. The death penalty is still law. Religious belief is more fervent and widespread. A smaller percentage of citizens vote. Collective bargaining covers relatively fewer workers, and the state’s tax take is lower. Inequality is somewhat more pronounced. That is about it. In almost every other respect, differences are ones of degree, rather than kind. Oft en, they do not exist, or if they do, no more so than the same disparities hold true within Western Europe itself. At the very least, this suggests that farreaching claims to radical differences across the Atlantic have been overstated. Even on violence—a salient difference that leaps unprompted from the evidence, both statistical and anecdotal—the contrast depends on how it is framed. Without question, murder rates are dramatically different across the Atlantic. And, of course, murder is the most shocking form of sudden, unexpected death, unsettling communities, leaving survivors bereaved and mourning. But consider a wider definition of unanticipated, immediate, and profoundly disrupting death. Suicide is oft en thought of as the exit option for old, sick men anticipating the inevitable, and therefore not something that changes the world around them. But, in fact, the distribution of suicide over the lifespan is broadly uniform. In Iceland, Ireland, the UK, and the United States, more young men (below forty-five) than old do themselves in. In Finland, Luxembourg, the Netherlands, and Norway, the figures are almost equal. Elsewhere, the older have a slight edge. But overall, the ratio between young and old suicides approximates 1:1. Broadly speaking, and sticking with the sex that most oft en kills itself, men do away with themselves as oft en when they are younger and possibly still husbands, fathers, and sons as they do when they are older and when their actions are perhaps fraught with less consequence for others. Suicide is as unsettling, and oft en even more so, for survivors as murder.

The Data Imperative

2020 ◽  
pp. 19-43
Author(s):  
Henri Schildt
Keyword(s):  
Real Time ◽  
Business Processes ◽  
New Technologies ◽  
Digital Data ◽  
Digital Information ◽  
Information Flows ◽  
End Point ◽  
The World ◽  
The Creation ◽  
And Control

This chapter examines digitalization as a set of new normative ideals for managing and organizing businesses, enabled by new technologies. The data imperative consists of two mutually reinforcing goals: the pursuit of omniscience—the aspiration of management to capture the world relevant to the company through digital data; and the pursuit of omnipotence—an aspiration of managers to control and optimize activities in real-time and around the world through software. The data imperative model captures a self-reinforcing cycle of four sequential steps: (1) the creation and capture of data, (2) the combination and analysis of data, (3) the redesign of business processes around smart algorithms, and (4) the ability to control the world through digital information flows. The logical end-point of the data imperative is a ‘programmable world’, a conception of society saturated with Internet-connected hardware that is able to capture processes in real time and control them in order to optimize desired outcomes.

The Knowledge Economy and Social Impact

2022 ◽  
pp. 85-90
Author(s):  
Fabian Koss ◽  
Giulia D'Amico
Keyword(s):  
Artificial Intelligence ◽  
Knowledge Economy ◽  
Social Impact ◽  
New Technologies ◽  
Online Courses ◽  
The World ◽  
Definition Of ◽  
Google Search ◽  
Global Initiatives ◽  
Vision Care

There is not a one-size-fits-all definition of “social impact.” In fact, in a Google search for “What is social impact?” more than 400 results appear. This chapter will highlight global initiatives led by OneSight, an NGO that is utilizing new technologies to combat the vision care crisis, and CanopyLAB, a software company that has teamed up with over 120 NGOs around the world to create and provide online courses utilizing artificial intelligence.

scholarly journals Found in Translation: The Reception of Andrei Ivanov’s Prose in Estonia

2016 ◽  
Vol 21 (1) ◽  
pp. 95
Author(s):  
Anneli Kõvamees
Keyword(s):  
Decisive Role ◽  
Modern Society ◽  
Russian Language ◽  
Literary Field ◽  
Literary Magazines ◽  
Cultural Field ◽  
The World ◽  
The Status ◽  
Definition Of ◽  
Estonian Language

Andrei Ivanov (b. 1971) is the most well known Estonian Russianlanguage writer who has won many literary awards in Estonia and Russia. His prose and position in the literary field of Estonia has initiated the discussion about the exact definition of Estonian literature and the status of the Estonian Russian-language literature. Due to Ivanov’s prose, the world of Estonian Russians has become more visible for the Estonian audience. He also gives a piercing look into the modern society and offers a different perspective on the world; these are some of the reasons of his popularity. The article focuses on the analysis of the reception of Ivanov’s prose published in Estonian. The vast majority of Ivanov’s prose has been translated into Estonian: Путешествие Ханумана на Лолланд, Харбинские мотыльки, Бизар, Исповедь лунатика, Горсть праха, Печатный шар Расмуса Хансена, Мой датский дядюшка and Зола. The author has entered the Estonian cultural field through translations, it may be said that he has been found in translations. Ivanov’s books are bestsellers and widely discussed in newspapers, blogs and in the literary magazines. The position of Estonian Russian literature has shifted from the periphery into the spotlight and the works by Ivanov have played a decisive role in that process. The article focuses on the analysis of the reception of Ivanov’s prose published in Estonian. The articles published in the Estonian language and concentrating on his prose (both in newspapers and in the literary magazines) are under observation. What topics have been discussed? Which aspects of Ivanov’s prose have attracted the attention of the critics?

scholarly journals Expanding the definition of noncommunicable disease

2016 ◽  
Vol 04 (02) ◽  
pp. 067-070 ◽  
Author(s):  
Ranabir Salam
Keyword(s):  
Liver Disease ◽  
Road Traffic ◽  
Public Health Problem ◽  
The United States ◽  
Noncommunicable Disease ◽  
World Health ◽  
Noncommunicable Diseases ◽  
World Population ◽  
The World ◽  
Definition Of

AbstractNoncommunicable diseases (NCDs) are responsible for 68% of all deaths in 2012. Eighty-two percent of these “premature” deaths occurred in low- and middle-income countries. Most of the NCD deaths are caused by cardiovascular diseases, cancer, diabetes, chronic respiratory diseases, mental health, road traffic accidents, and violence. The World Health Organization, several governments, and nongovernmental organizations have taken up numerous programs to curb the menace of NCDs. However, the present programs do not include some common chronic medical conditions which also lead to considerable morbidity and mortality. The present review highlights three important chronic disorders: chronic kidney disease (CKD), liver disease (cirrhosis and nonalcoholic fatty liver), and thyroid diseases. CKD is an internationally recognized public health problem affecting 5–10% of the world population. CKD resulted in 956,000 deaths in 2013 and proposes them to be included in the world wide accepted definition of NCD. Cirrhosis and chronic liver disease were the tenth leading cause of death for men and the twelfth for women in the United States in 2001. Moreover, 4–10% of the global population have thyroid dysfunction. This mini-review proposes to expand the definition of NCD to include these three major illnesses.

scholarly journals Highlights of the 14th International Congress of the European Geriatric Medicine Society

2019 ◽  
Vol 10 (6) ◽  
pp. 995-998 ◽  
Author(s):  
Karolina Piotrowicz ◽  
Katrin Fähling ◽  
Claire Roubaud-Baudron ◽  
Dolores Sánchez-Rodríguez ◽  
Jürgen Bauer ◽  
...  
Keyword(s):  
New Technologies ◽  
Social Issues ◽  
Geriatric Medicine ◽  
International Congress ◽  
Modern World ◽  
European Academy ◽  
The World ◽  
Challenges And Opportunities ◽  
Definition Of

Abstract Purpose To report the most important messages of the 2018 EuGMS Congress in Berlin. Methods Review based on an on-site attendance in the sessions by the European Academy for Medicine of Aging graduates. Results The 14th Congress of the European Geriatric Medicine Society which took place in Berlin, Germany, from 10 to 12 October 2018, addressed the issue of challenges and opportunities associated with a fast changing modern world. Covering among other topics social issues, new technologies and the much-awaited new European definition of sarcopenia, the meeting streamed with important information. Conclusions Attended by more than 1800 participants from Europe and from across the world, it was one of the most successful geriatric events in 2018. In the following text, in preparation to the next, 15th Congress in Kraków, Poland, we briefly describe the highlights of the Berlin Congress.

scholarly journals U.S. Science education reforms: is astronomy being overlooked?

1998 ◽  
Vol 162 ◽  
pp. 273-276
Author(s):  
D.B. Hoff
Keyword(s):  
United States ◽  
Science Education ◽  
The United States ◽  
National Commission ◽  
Education Reforms ◽  
The World ◽  
The Status ◽  
Excellence In Education ◽  
Developed World ◽  
Gathering Data

In 1981, in response to growing concerns that the United States was falling behind the rest of the world educationally, the federal Secretary of Education created a national commission on excellence in education. This commission was charged with gathering data about the status of U.S. education compared to the rest of the developed world and to define the problems which would have to be faced to successfully pursue the course of excellence in education.

Continuing Education: An Answer to Professional Obsolescence

1979 ◽  
Vol 46 (5) ◽  
pp. 211-213 ◽  
Author(s):  
Allan Michael Hoffman
Keyword(s):  
United States ◽  
Continuing Education ◽  
Health Professionals ◽  
The United States ◽  
Professional Organizations ◽  
Mandatory Continuing Education ◽  
Industrialized Nations ◽  
The World ◽  
Definition Of

As many of you are probably well aware, the concept of mandatory continuing education as a requirement for practicing health professionals is currently being debated or enacted by many licensing bodies and professional organizations. This mandatory continuing education debate is not only a heated issue here in Canada and the United States, but is also an extremely important issue in many other highly developed industrialized nations of the world. It is quite safe to assume that by the end of this century most, if not all, licensed health professionals will have a mandatory continuing education requirement. What the author intends to do in this analysis is first present a brief definition of continuing education, discuss some salient variables as they relate to continuing education, and finally discuss professionalism and professional obsolescence.

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