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

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.

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Customary International Rules in Contemporary International Law // Međunarodna običajna pravila u savremenom međunarodnom pravu

Годишњак факултета правних наука - АПЕИРОН ◽

10.7251/gfp1909136g ◽

2019 ◽

Vol 9 (9) ◽

pp. 136

Author(s):

Duško Glodić

Keyword(s):

International Relations ◽

International Law ◽

Legal Framework ◽

International Community ◽

Point Of View ◽

Customary International Law ◽

Practical Point ◽

Legal Norms ◽

State Practice ◽

The Creation

This article explores the role and importance accorded to customary international law in contemporary international law. First of all, the author has explored a number of issues related to this topic. Particluarly, the manner in which norms of customary international law are being established through the relevant State practice and the formation of opinio juris, as well as how the changes in contemporary international relations generated some chages in custromary international law were examined from both theretical and practical point of view. Than, the article elaborated, in a more concrete manner, different ways of impact of changes in international relations and subjects of international law to the formation of customary international rules. It has also paid attention to the evolution in international law and its reflection to the creation of international legal norms, including customary rules. The article concluded that, despite an ever increasing number of treaties, customary rules are still present in international law and are important for regulation of international relations, thus ensuring that dynamics and developments within the international community are followed by the development of legal framework.

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Juan Kruz Igerabideren haur poesia: Botoi bat bezala (1999). Irudia eta Haikua

IKASTORRATZA.e-journal on Didactics ◽

10.37261/27_alea/4 ◽

2021 ◽

pp. 94-113

Author(s):

Jon Kortazar Billelabeitia ◽

Jon Kortazar

Keyword(s):

Historical Context ◽

Primary Objective ◽

Point Of View ◽

Japanese Poetry ◽

Secondary Objective ◽

The Creation ◽

The Moment

In this article, we reviewed the book Botoi bat bezala by Juan Kruz Igerabide. After placing it in its historical context, the study examines the relation it holds with Japanese poetry. The primary objective of this article is to examine the importance of Haiku on the poetry of Igerabide. To achieve this objective, different elements of haiku have been mentioned as well as placed how appeared in the bokk: kigo, atarashimi, toriawase, ellipsis, interactions in farewell or in conversation and the inter-cooperation on the moment of the creation. As secondary objective the importance of image is also mentioned, as well as the understanding of the act of giving birth and death from the point of view of a child. Finally, we have specially considered the structure of the themes across the book.

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ASPECTS OF IMPROVEMENT OF THE NON-GOVERNMENTAL FORENSIC ORGANIZATIONS ACTIVITIES

Courier of the Kutafin Moscow State Law University ◽

10.17803/2311-5998.2020.70.6.133-140 ◽

2020 ◽

pp. 133-140

Author(s):

A. A. Sarkisian

Keyword(s):

Forensic Science ◽

Point Of View ◽

Practical Point ◽

Forensic Examination ◽

The Creation

The article is devoted to the analysis some features of the creation and using da-tabases in forensic science. Some aspects of forensic examination of databases were also considered. The author examines in detail the main purposes of using of databases in forensic science. From a practical point of view, the shortcomings of some approaches to the using of databases in forensic science, and ways to address them are indicated.

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Rationale and Design Considerations for a Semantic Mediator in Health Information Systems

Methods of Information in Medicine ◽

10.1055/s-0038-1634545 ◽

1998 ◽

Vol 37 (04/05) ◽

pp. 518-526 ◽

Cited By ~ 9

Author(s):

D. Sauquet ◽

M.-C. Jaulent ◽

E. Zapletal ◽

M. Lavril ◽

P. Degoulet

Keyword(s):

Information Systems ◽

Software Engineering ◽

Health Information ◽

Rapid Development ◽

Heterogeneous Systems ◽

Health Information Systems ◽

Semantic Interoperability ◽

Point Of View ◽

Current State ◽

Engineering Environment

AbstractRapid development of community health information networks raises the issue of semantic interoperability between distributed and heterogeneous systems. Indeed, operational health information systems originate from heterogeneous teams of independent developers and have to cooperate in order to exchange data and services. A good cooperation is based on a good understanding of the messages exchanged between the systems. The main issue of semantic interoperability is to ensure that the exchange is not only possible but also meaningful. The main objective of this paper is to analyze semantic interoperability from a software engineering point of view. It describes the principles for the design of a semantic mediator (SM) in the framework of a distributed object manager (DOM). The mediator is itself a component that should allow the exchange of messages independently of languages and platforms. The functional architecture of such a SM is detailed. These principles have been partly applied in the context of the HEllOS object-oriented software engineering environment. The resulting service components are presented with their current state of achievement.

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Chelovek.RU/Человек.RU

Chelovek RU ◽

10.32691/2410-0935-2020-15-18-53 ◽

2020 ◽

pp. 18-53

Author(s):

Sergei Avanesov ◽

Keyword(s):

Family History ◽

Great Distance ◽

Point Of View ◽

The Past ◽

Russian Philosopher ◽

True Meaning ◽

The Future ◽

Pavel Florensky ◽

The Moment

Abstract. The article analyzes the autobiography of the famous Russian philosopher, theologian and scientist Pavel Florensky, as well as those of his texts that retain traces of memories. According to Florensky, the personal biography is based on family history and continues in children. He addresses his own biography to his children. Memories based on diary entries are designed as a memory diary, that is, as material for future memories. The past becomes actual in autobiography, turns into a kind of present. The past, from the point of view of its realization in the present, gains meaning and significance. The au-thor is active in relation to his own past, transforming it from a collection of disparate facts into a se-quence of events. A person can only see the true meaning of such events from a great distance. Therefore, the philosopher remembers not so much the circumstances of his life as the inner impressions of the en-counter with reality. The most powerful personality-forming experiences are associated with childhood. Even the moment of birth can decisively affect the character of a person and the range of his interests. The foundations of a person's worldview are laid precisely in childhood. Florensky not only writes mem-oirs about himself, but also tries to analyze the problems of time and memory. A person is immersed in time, but he is able to move into the past through memory and into the future through faith. An autobi-ography can never be written to the end because its author lives on. However, reaching the depths of life, he is able to build his path in such a way that at the end of this path he will unite with the fullness of time, with eternity.

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

Kalfou A Journal of Comparative and Relational Ethnic Studies ◽

10.15367/kf.v2i1.58 ◽

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.

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CAPRICCIOʼS GENRE IN MANDOLIN MUSIC AT THE END OF THE 19th – THE EARLY OF THE 20th CENTURIES (for example of the concert pieces by С. Munier)

Музикознавча думка Дніпропетровщини ◽

10.15421/221822 ◽

2019 ◽

pp. 60-71

Author(s):

N. V. Bashmakova ◽

K. V. Kravchenko

Keyword(s):

19Th Century ◽

Analytical Methods ◽

17Th Century ◽

Point Of View ◽

Historical Approach ◽

The Creation ◽

Characteristic Features ◽

Concert Works ◽

In The Beginning ◽

The 19Th Century

The purpose of this article is process of analyzing in reference to concert capriccio by C. Munier for mandolin with piano («Bizzarria», op. 201, Spanish сapriccio, op. 276) from the point of view of their genre specificity. Methodology. The research is based on the historical approach, which determines the specifics of the genre of Capriccio in the music of the late 19th and early 20th centuries and in the work of C. Munier; the computational and analytical methods used to identify the peculiarities of the formulation and the performing interpretation of the original concert pianos for mandolins with piano that, according to the genre orientation (according to the composerʼs remarks), are defined as capriccio. Scientific novelty. The creation of Florentine composer,61mandolinist-vertuoso and pedagog C. Munier, which made about 300 compositions, is exponential for represented scientific vector. Concert works by C. Munier for mandolin and piano, created in the capriccio genre, were not yet considered in the art of the outdoors, as the creativity and composer’s style of the famous mandolinist. Conclusions. Thus, appealing to capriccio by С. Munier, which created only two works, embodied in them virtually all the evolutionary stages of the development of genre. In his opus of this genre there are a vocal, inherent in capriccio of the 17th century solo presentation, virtuosity, originality, which were embodied in the works of 17th – 18th centuries and the national color of the 19th century is clearly expressed. Thus, the Spanish capriccio is a kind of «musical encyclopedia» of national dance, which features are characteristic features of bolero, tarantella, habanera, and so forth. The originality of opus number 201 – «Bizzarria», is embodied in the parameters of shaping (expanded cadence of the soloist in the beginning) and emphasized virtuosity, which is realized in a wide register range, a variety of technical elements.

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The Revolutionizing of the Revolution

10.23943/princeton/9780691161280.003.0017 ◽

2017 ◽

Author(s):

R. R. Palmer

Keyword(s):

French Revolution ◽

Point Of View ◽

Strict Sense ◽

French Government ◽

Thing In Itself ◽

Set Up ◽

The Moment ◽

The French Revolution ◽

The Revolution

In 1792, the French Revolution became a thing in itself, an uncontrollable force that might eventually spend itself but which no one could direct or guide. The governments set up in Paris in the following years all faced the problem of holding together against forces more revolutionary than themselves. This chapter distinguishes two such forces for analytical purposes. There was a popular upheaval, an upsurge from below, sans-culottisme, which occurred only in France. Second, there was the “international” revolutionary agitation, which was not international in any strict sense, but only concurrent within the boundaries of various states as then organized. From the French point of view these were the “foreign” revolutionaries or sympathizers. The most radical of the “foreign” revolutionaries were seldom more than advanced political democrats. Repeatedly, however, from 1792 to 1799, these two forces tended to converge into one force in opposition to the French government of the moment.

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LES AXES DE LA CRÉATION ET LA NAISSANCE DE LʹIMAGINAIRE COMME LANGAGE MYTHIQUE

Trictrac ◽

10.25159/1996-7330/1221 ◽

2016 ◽

Vol 9 ◽

Author(s):

Liliana Danciu ◽

Petru Adrian Danciu

Keyword(s):

Sacred Space ◽

Physical World ◽

Spoken Word ◽

Point Of View ◽

Philosophical Approach ◽

Starting Point ◽

Written Form ◽

The Creation ◽

Religious Systems ◽

Rich Spectrum

The axes of the creation and birth of the imaginary as a mythical language. Our research follows the relationships of the concepts that are taking into account creation on the double axis of verticality and horizontality. We highlight those symbolic elements which would later constitute the mythical language about the sacred space-temporality. Inside this space-temporality a rich spectrum of mythical images develops; images capable of explaining the relationships of the creation plans. Without a religious perception of the temporality, the conceptualization of the axis would remain a philosophical approach. Through our point of view, the two are born simultaneously. Thanks to them, creation can be imagined. The first “frozen” formula of the mystical human spirit can be thought, brought to a palpable reality, expressed in an oral and then a written form. Studied together, temporality (sacred or not) and space are permanently imagined together. For example, a loss of mundane temporality in the secret ecstasy that offers to the soul an ascending direction does not mean getting out of universal temporality, but of its mundane section. In the sacred space the soul relates to time. Even the gods are submitted by the sacred, Aeon sometimes being synonymous to destiny. The universal creator seems to evade every touch, but not consistently, only when he avoids the descent into its created worlds. In sacredness, time and space seem or become confused, both expressing the same reality, by the immediate swing from thinking to deed. The mythical imagery conceives the displacement in the primary space-temporality by the spoken word. So, for something to appear and live, the spoken word is required. Even the divine dream appears as a pre-word of a creator’s thought. The thought follows the spoken word, the spoken word follows the gestures which finally indicate the meanings of the creative act, controlling the rhythm of the creation days. These three will later be adapted through imitation in rite. We are now situated at the limit of the physical world, a real challenge for the mythical imagery. The general feature of the mythical expression on the creation of the material world is the state of the divinity’s exhaustion, most often conceptualized by sacrifice or divine fatigue. The world geography identifies with the anatomy of a self-gutted god. Practically, material creation is most likely the complete revelation of God’s body autopsy. As each body decomposes, everything in it is an illusion. An axial approach of the phenomenon exists in all religious systems. The created element’s origin is exterior, with or without a pre-existing matter, by a god’s sacrifice or only because it has to be that way. This is the starting point of the discussion on the symbolism of axiality as a reason for the constitution of the language of creation, capable of retelling the imaginary construction of myth in an oral and then written form.

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