scholarly journals The Exchange of Tax Information as Exemplified by the Panama–Argentina Case

2019 ◽  
pp. 605-618
Author(s):  
Małgorzata Wróblewska
Keyword(s):  
Point Of View ◽  
Scientific Methods ◽  
Exchange Of Information ◽  
Methods Of Analysis ◽  
Exchange Information ◽  
Points Of View ◽  
International Tax

Recently, international tax cooperation has been developing very intensively what is extremely important from the point of view of fiscal interests of states. This article deals with the transparency of the exchange of information in tax matters. This issue was presented in the case of Panama–Argentina and introduces the OECD and the WTO points of view. The main aim of the contribution is to confirm or disprove a hypothesis that the OECD regulations in the field of tax exchange information are global and coherent with the WTO law. The scientific methods of analysis, synthesis and comparison have been employed.

NONSENSE, ABSURDITY AND PARADOX AS LINGUISTIC AND CULTURAL CATEGORIES

2019 ◽  
Keyword(s):  
Cognitive Function ◽  
Common Sense ◽  
Point Of View ◽  
Ontological Category ◽  
Ordinary Meaning ◽  
New Meanings ◽  
Points Of View ◽  
Human Thinking

In the article the analysis of nonsense, absurdity and paradox from the standpoint of linguistics is giv-en. Different points of view on these categories in relation to the meaning are considered. An attempt is made to reveal the commonality and specificity of nonsense, absurdity and paradox. Some researchers consider nonsense and paradox as a kind of absurdity. There is a dichotomous point of view on nonsense as one of the components of absurdity. However, there are works where these categories are differentiat-ed, for example, absurdity is understood as an ontological category, and nonsense as an epistemological category. There is a view of these categories through the allocation of "non-sense", "out-sense" and 136 "counter-sense" there is also a view that in the case of nonsense we are talking about the incompatibility of representations, and in the case of absurdity-the incompatibility of objects. If there are criteria that allow us to consider the presence of this phenomenon as natural, absurdity ceases to exist. Consequently, the view is expressed that nonsense, absurdity and paradox are different categories of thinking. Paradox is a contradiction arising from the presence of two or more common sense. The absurdity can be seen as a" counter-sense» opposing common sense and putting forward the concept of active impossibility of the latter's existence. As for nonsense, it is the meaning of metaphysical level – a meaning that goes beyond the ordinary meaning and creates new meanings. It is concluded that nonsense, absurdity and paradox are independent categories of human thinking, which is a manifestation of the cognitive function of hu-man consciousness.

scholarly journals Stationary Traffic as a Factor of Tourist Destination Quality and Sustainability

2021 ◽  
Vol 13 (7) ◽  
pp. 3965
Author(s):  
Robert Maršanic ◽  
Edna Mrnjavac ◽  
Drago Pupavac ◽  
Ljudevit Krpan
Keyword(s):  
Synthesis Method ◽  
Hotel Industry ◽  
Point Of View ◽  
Tourist Destination ◽  
Scientific Methods ◽  
Tourist Destinations ◽  
Analysis And Synthesis ◽  
The Republic ◽  
Method Analysis

Since the Republic of Croatia is one of the most popular European and world tourist destinations, the aim of this paper is, from the user’s (n = 596) point of view, to research the importance of stationary traffic in tourist destinations. The purpose of this paper is to point out the possibilities of improving the tourist destination quality and sustainability through an adequate parking service. In order to corroborate constructed scientific hypotheses, a larger number of scientific methods were used from which a polling method, analysis and synthesis method, descriptive statistics method, t-test, and analysis of variance (ANOVA) should be singled out. The major finding of this paper indicates a relatively big importance of stationary traffic (M = 6.51; SD = 2.21) as an element of tourist destination quality. Moreover, regarding the quality of tourist destination, the results of this paper suggest that the parking space availability is more important than the way parking or parking payment are organized. Between the experienced parking problem in a tourist destination and age on one side and evaluation of the importance of stationary traffic as an element of tourist destination quality on the other side, a statistically important connection was established. Gained knowledge can be particularly helpful to hotel industry managers but also to traffic managers whose duty is to provide an adequate number of parking spaces in tourist destinations.

THE CONCEPT AS THE OBJECT OF STUDY OF LINGUISTICS

2020 ◽  
Vol 72 (2) ◽  
pp. 236-242
Author(s):  
K. Galiyeva ◽  
◽  
S. Isakova ◽  
Keyword(s):  
Cognitive Linguistics ◽  
Point Of View ◽  
Subject Areas ◽  
The Subject ◽  
Basic Concepts ◽  
Points Of View ◽  
Definition Of ◽  
Object Of Study ◽  
Linguistic Phenomenon ◽  
Scientific Fields

The article is devoted to the definition of concept in modern linguistics. Various points of view and definitions of the basic concepts are considered: "concept", "conceptual sphere", "content". The aim of the article is to describe and explain such a complex unit as a concept from the point of view of linguistics. The object of research is studied in its various manifestations, the combination of verbal and nonverbal means of information expression in the conceptual sphere is revealed. the relevance of this topic is due to the need for a detailed consideration of the concept of concept based on the works of prominent scientists and linguists. Researchers treat the concept as a cognitive, psycholinguistic, linguocultural, cultural and linguistic phenomenon. The concept is an umbrella term because it "covers" the subject areas of several scientific fields: primarily cognitive psychology and cognitive linguistics.

Jules Verne’s ‘Around the World in 80 Days’: Multilingualism, Multiculturalism and Symbols

2021 ◽  
Vol 2021 ii (15) ◽  
pp. 146-182
Author(s):  
Haroula Hatzimihail ◽  
Ioannis Pantelidis
Keyword(s):  
Key Words ◽  
Age Groups ◽  
Literary Work ◽  
Point Of View ◽  
Social Classes ◽  
Jules Verne ◽  
The World ◽  
Semiotic Systems ◽  
Points Of View ◽  
Different Cultures

In this announcement, the various –linguistic and non-linguistic- symbols used in the literary work 'Around the world in 80 days', written by Jules Verne, are examined from an intertemporal and contemporary point of view. The references through these points of view, in matters of multiculturalism and multilingualism, are becoming classical in nature: they concern the necessity of the applied ability to communicate between individuals who belong to different social classes and age groups, speak the same or different languages, come from different cultures, with rights and obligations in their various areas of life, etc. Key-words: linguistics, multilingualism, multiculturalism, semiotics, semiotic systems, symbols

LEGAL STATUS OF THE SOLE EXECUTIVE BODY OF A LIMITED LIABILITY COMPANY

2021 ◽  
Author(s):  
Yulia Fanilevna Aitova ◽  
Keyword(s):  
General Theory ◽  
Legal Status ◽  
Limited Liability ◽  
Point Of View ◽  
Limited Liability Company ◽  
Points Of View ◽  
Theory Of Law ◽  
The Individual ◽  
Executive Body

The article analyzes the issue of determining the legal status of the individual management body of a limited liability company. The author begins his research with the concept of legal status existing in the general theory of law, and then proceeds to consider the issue from the point of view of philosophical categories. In addition, the work explores the diversity of points of view existing in the doctrine regarding the legal status of the individual management body of economic societies.

UNEXPECTED BEHAVIOR IN THE CROSSING OF MICROWAVE AND OPTICAL BEAMS

2005 ◽  
Vol 19 (27) ◽  
pp. 1403-1410 ◽  
Author(s):  
E. ALLARIA ◽  
R. MEUCCI ◽  
D. MUGNAI ◽  
A. RANFAGNI ◽  
C. RANFAGNI
Keyword(s):  
Lorentz Invariance ◽  
Point Of View ◽  
Experimental Results ◽  
Light Velocity ◽  
Broken Lorentz Invariance ◽  
Points Of View ◽  
Optical Beams ◽  
Definite Solution ◽  
Unexpected Behavior

The question of the superluminal speed of information was stopped at crossroads in the last few years. According to one point of view, this speed must be limited to the light velocity in vacuum, whereas a different point of view is more open in this respect and, under specific conditions, this limit is considered surmountable. Very recently, a third approach (based on the hypothesis of a local broken Lorentz-invariance) was proposed and, if confirmed, would go beyond the controversy of the two points of view mentioned above. It is therefore worthwhile to recall attention to this problem, which is far from having a definite solution. The present paper reports some experimental results (similar to those of Ref. 1) which can contribute to these discussions, and also considers the fact that they seem to give some support to the aforesaid third approach, although revised in terms of decaying waves.

scholarly journals The Prevention of Hemorrhagic Stroke

2008 ◽  
Vol 14 (4) ◽  
pp. 365-373
Author(s):  
J. Raymond ◽  
JP Mohr ◽  
Keyword(s):  
Good Practice ◽  
Preventive Treatment ◽  
Clinical Work ◽  
Point Of View ◽  
Dominant Factor ◽  
Clinical Practices ◽  
Trial Methodology ◽  
Scientific Methods ◽  
Unruptured Aneurysms ◽  
The Face

There is currently no evidence that preventive treatment of unruptured aneurysms or AVMs is beneficial and randomized trials have been proposed to address this clinical uncertainty. Participation in a trial may necessitate a shift of point of view compared to a certain habitual clinical mentality. A review of the ethical and rational principles governing the design and realization of a trial may help integrate clinical research into expert clinical practices. The treatment of unruptured aneurysms and AVMs remains controversial, and data from observational studies cannot provide a normative basis for clinical decisions. Prevention targets healthy individuals and hence has an obligation of results. There is no opposition between the search for objective facts using scientific methods and the ethics of medical practice since a good practice cannot forbid physicians the means to define what could be beneficial to patients. Perhaps the most difficult task is to recognize the uncertainty that is crucial to allow resorting to trial methodology. The reasoning that is used in research and analysis differs from the casuistic methods typical of clinical work, but clinical judgement remains the dominant factor that decides both who enters the trial and to whom the results of the trial will apply. Randomization is still perceived as a difficult and strange method to integrate into normal practice, but in the face of uncertainty it assures the best chances for the best outcome to each participant. Some tension exists between scientific methods and normal practice, but they need to coexist if we are to progress at the same time we care for patients.

scholarly journals Estimation of Influence of Explosive Characteristics of Emulsion Explosives on Shotpile Width

2018 ◽  
Vol 56 ◽  
pp. 01003
Author(s):  
Victor Sinitsyn ◽  
Pavel Menshikov ◽  
Vyacheslav Kutuev
Keyword(s):  
Detonation Velocity ◽  
Dynamic Compression ◽  
Point Of View ◽  
Head Part ◽  
Detonation Pressure ◽  
Emulsion Explosives ◽  
Clastic Rocks ◽  
Total Magnitude ◽  
Efficient Type ◽  
Points Of View

The article deals with the question of the effect of explosive characteristics of emulsion explosives on the shotpile width. Currently, there are two main points of view to select an efficient type of explosive, which contributes to the qualitative destruction (fragmentation) of coarse clastic rocks. The first is based on the assumption that the detonation velocity of explosives must correspond to the break-down point of the rock (dynamic compression). Another point of view is that the detonation pressure of explosives determines only the head part of the pulse, on which the rock fragmentation is dependent only near the charge, in the contact zone around the borehole. The fragmentation of the entire rock volume within a given borehole array depends on the total magnitude of the explosion pulse, determined not by the detonation velocity, but by the total energy reserve of the explosive charge. Experimental explosions with some of the most common industrial explosives have been carried out in the current conditions of blasting of borehole charges by various types of industrial explosives from the point of view to select the most important parameter, which determines its influence on the shotpile width The investigations have been carried out according to the data obtained to establish that the energy properties of explosives (heat of explosive transformation and density of explosives) determine the decisive influence on the shotpile width, and the operability, the volume of the released gases, the detonation velocity for the change in the shotpile width have very little effect and may not be taken into account in calculations for the prediction of the shotpile.

scholarly journals Evolution of Public Finance in Selected Countries

2021 ◽  
pp. 163-184
Author(s):  
Richard Bartes
Keyword(s):  
Public Finance ◽  
Comparative Methods ◽  
Point Of View ◽  
European Countries ◽  
Historical Background ◽  
Scientific Methods ◽  
The Public ◽  
Analysis And Synthesis ◽  
Background Context

This contribution deals with the evolution of public finance in two selected European countries. France and Germany were selected as countries to compare their evolution of public finance. The reason why the two countries were chosen is their general proximity to each other in many respects. From a professional point of view, i.e. from the point of view of the discipline of public finance, however, these are countries with different concepts of public finance disciplines. The contribution presents the historical background, context and consequences of this evolution. The relevant public finance evolution is divided into several historical stages in each country. The contribution focuses on each stage separately and points out solutions and effect of each stage. The main aim of the contribution is to confirm or disprove the hypothesis that the evolution of the public finance discipline was different in each of the selected countries. The scientific methods used in the article are analysis and synthesis, description and comparative methods.

scholarly journals Comparative Analysis Research Methods of Political Discourse

Discourse ◽  
2021 ◽  
Vol 7 (3) ◽  
pp. 89-102
Author(s):  
Ya. Yu. Demkina
Keyword(s):  
Discourse Analysis ◽  
Critical Discourse Analysis ◽  
Political Discourse ◽  
Comparative Methods ◽  
Point Of View ◽  
Methods Of Analysis ◽  
The Subject ◽  
Political Speeches ◽  
Linguistic Methods ◽  
Relationship Of

Introduction. The article compares the methods of researching political discourse with special attention to linguistic methods, in particular, to discourse analysis and cognitive and rhetorical approaches. These methods are widely used to study political speeches, statements, texts. Increasingly, political discourse is seen as a social phenomenon, not only at the discursive but also on the cognitive and rhetorical levels. The object of this study is methods of analysis of political discourse allowing to study the position of a politician in the discursive sphere and to identify the character of his audience. The subject of the analysis are examples from Joe Biden's political speeches, seen as an instrument of influence, persuasion in the process of speaking to the electorate. The relevance of the work is determined by the need to develop arguments to choose a particular approach to political discourse, especially cognitive and rhetorical, as well as discourse analysis, which allow to reveal veiled meanings of political statements and consider the methods of persuasion of the electorate.Methodology and data sources. The subject of the analysis are examples of Joe Biden’s political speeches, seen as an instrument of influence, persuasion in the process of speaking to the electorate. To compare approaches the study of political discourse, descriptive and comparative methods are used, the effectiveness of different approaches and methods is illustrated by specific examples of linguistic interpretation of discursive features of publications and speeches, revealing the ambitions of the politician most fully. A method of quantitative counting is also used.Results and discussion. The use of descriptive and comparative methods makes it possible to compare different approaches to the study of political texts and speeches, to discuss the relationship of heterogeneous methods, to identify the most effective methods of studying discourse. The result of the article was the conclusions about the effectiveness of different approaches to the study of the language of politicians at discursive, cognitive and rhetorical levels. Comparison of methods of research of political discourse distinguishes discourse-analysis among other methods of analysis. The use of discourse analysis to study political discourse reveals the functions of discourse, for example, manipulative, selective and combined functions related to political goals. The use of critical discourse analysis allows you to identify these functions most fully.Conclusion. The study of political discourse can be carried out at different levels, but the discursive level compared to cognitive and rhetorical levels is the most effective from a linguistic point of view. Discourse analysis allows to explore political discourse at more qualitative different level than rhetorical and other linguistic methods of research. Discourse analysis is presented as a method of researching hidden meanings in politics in this article.

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