ON THE QUESTION OF THE CONCEPT OF ENTREPRENEURIAL ACTIVITY AND ITS RELATION TO OTHER TYPES OF ECONOMIC ACTIVITY

2021 ◽  
Author(s):  
Татьяна Александровна Скворцова ◽  
Владислав Андреевич Сорокин
Keyword(s):  
Economic Activity ◽  
Entrepreneurial Activity ◽  
Legal Definition ◽  
The Subject ◽  
Definition Of

Предметом данной статьи является анализ понятия предпринимательской деятельности и определение соотношения предпринимательской деятельности с иными видами экономической деятельности. Исследована легальная дефиниция «предпринимательская деятельность» и определены признаки, отграничивающие данный вид деятельности от других разновидностей экономической активности. The subject of this article is the analysis of the concept of entrepreneurial activity and the determination of the ratio of entrepreneurial activity with other types of economic activity. The legal definition of "entrepreneurial activity" is studied and the features that distinguish this type of activity from other types of economic activity are determined.

Assessment of sensitivity of the efficiency of regional tax spending towards investment attractiveness of the types of economic activity carried out by the residents of advanced development territory

2020 ◽  
pp. 98-110
Author(s):  
Evgeniya Mikhailovna Popova ◽  
Guzel Mukhtarovna Guseinova ◽  
Sergei Borisovich Milov
Keyword(s):  
Economic Activity ◽  
Socioeconomic Development ◽  
Federal District ◽  
Tax Incentives ◽  
Capital Investments ◽  
The Subject ◽  
Investment Process ◽  
The Impact ◽  
Advanced Development

The deficit of subnational budgets and deceleration capital investments in multiple Russian regions increase the relevance of research aimed at improvement of tax incentivizing practice of the regional investment process. The studies focused on determination of the impact of socioeconomic and institutional factors upon the efficiency of investment tax expenses obtained wide circulation within the foreign scientific literature. The subject of this article is the assessment of sensitivity of the efficiency of regional tax expanses towards investment attractiveness of the types of economic activity carried out by the residents of territories of advanced socioeconomic development, created in the subjects of Far Easter Federal District. The scientific novelty and practical values of this research consists in substantiation of the reasonableness of assessment of investment attractiveness of the types of economic activity that are stimulated by tax incentives. Methodology for assessing investment attractiveness is proposed and tested. The conclusion is made that in case of low investment attractiveness of the type of economic activity, which was planned to support by tax incentives, it is required to conduct and additional analysis to avoid unjustified tax expanses.

GENETICS AND METABOLISM

PEDIATRICS ◽  
1960 ◽  
Vol 25 (4) ◽  
pp. 565-571
Author(s):  
Barton Childs
Keyword(s):  
Mutant Gene ◽  
Human Populations ◽  
Affected Patient ◽  
Adrenal Hyperplasia ◽  
Genetic Determination ◽  
The Subject ◽  
Definition Of ◽  
Genetically Determined ◽  
Or Genes

IT IS the part of wisdom when about to give a dissertation which one hopes will at once instruct and entertain, to provide at the outset some definition of the subject matter. Genetics is the study of the heritable components of variation; the heritable factors which determine the range or extent of diversity. So, genetics is concerned with heritable differences and likenesses between individuals and between species. One emphasizes the differences because one can be certain of genetic determination of a particular characteristic only when it exists in a population in two or more alternative forms. It is the variants which catch the eye and hold the attention of the investigator, and which by their presence suggest more than one form of the gene or genes which determine that particular characteristic. I would like in what follows to present some examples of investigations of some aspects of genetics in human populations. ADRENAL HYPERPLASIA Several years ago Dr. Melvin Grumbach and I studied the genetics of adrenal hyperplasia, using as our material the patients of Dr. Lawson Wilkins. Since the disease occurs in more than one member of a sibship and since parents are unaffected, we suspected that it was genetically determined and that the affected patient possessed a double dose of a mutant gene; that is, the characteristic was recessive.

scholarly journals Identification of the specificity of functionality of the military-industrial complex

2020 ◽  
pp. 35-49
Author(s):  
Dmitrii Azarov
Keyword(s):  
Industrial Complex ◽  
Economic Relations ◽  
Military Industrial Complex ◽  
Iron Triangle ◽  
Scientific Representations ◽  
Basic Transformation ◽  
The Subject ◽  
Definition Of ◽  
The Military

The subject of this research is the economic relations formed as a result of operation and development of military-industrial complex, which affect economic growth of the country. The object of this research is the military-industrial complex. The goal consists in determination of peculiarities of functionality of military-industrial complex. The author explores such aspects of the topic, as the evolution of approaches towards studying the military-industrial complex, as well as nuances of its functionality. Special attention is paid to the structure of military-industrial complex, highlighting its key components and determining interaction between them. The author’s main contribution lies in the proposed interpretation of the military-industrial complex, formulated as a result of critical analysis of relevant scientific representations on its essence, and reflecting the specifics of its functionality. The novelty consists in the analysis and systematization of scientific approaches to definition of military-industrial complex; its structural perception in form of modified scheme of O. Williamson with indication of major stakeholders and relations between them, which is based on the concept of “iron triangle”; identification of basic transformation trends of the military-industrial complex, as well as characteristics that differentiate it from other economic macro-sectors.

Evolving Standards for Torture in International Law

2017 ◽  
Author(s):  
Juan E. Méndez ◽  
Andra Nicolescu
Keyword(s):  
International Law ◽  
Medical Necessity ◽  
Persons With Disabilities ◽  
Genital Mutilation ◽  
Legal Definition ◽  
Pain And Suffering ◽  
The Subject ◽  
Definition Of ◽  
Gray Areas ◽  
Female Genital

The legal definition of torture is not limited to pain and suffering inflicted during interrogation or as punishment. Other practices, like domestic violence and female genital mutilation, have gradually been incorporated into the definition of torture and other ill-treatment. The absolute prohibition of torture extends to practices justified on grounds of “medical necessity” or “therapeutic purpose,” but which nevertheless inflict pain crossing the requisite threshold of severity, including the denial of pain relief and legally available abortions, or practices affecting persons with psychosocial disabilities or suffering from drug addiction. This chapter illustrates the gray areas where health care and the prohibited infliction of pain collide, discussing the rapidly evolving legal definition of torture and concepts like legal capacity, consent, and medical necessity. It recognizes that international law on the subject is far from settled, especially with regard to standards enacted by the recent Convention on the Rights of Persons With Disabilities.

scholarly journals ADMINISTRATIVE LAW MECHANISM FOR THE IMPLEMENTATION OF PRIVATE INTERESTS

2020 ◽  
Vol 1 (37) ◽  
pp. 57
Author(s):  
L. Konduforova
Keyword(s):  
Public Relations ◽  
Public Administration ◽  
Administrative Law ◽  
Legal Norms ◽  
Private Interests ◽  
The Subject ◽  
Definition Of ◽  
Legal Mechanism ◽  
Structural Methods

The subject of the article is the determination of the essence of the administrative-legal mechanism for the implementation of private interests. The purpose of the article is to formulate the concept of this mechanism and to determine its elements. This goal led to the use of formal-dogmatic and system-structural methods with which the author determines the structure of the administrative-legal mechanism for the implementation of private interests. The author offers his own definition of administrative and legal mechanism for the implementation of private interests. The results of the study can be used in legislative work in the field of protecting the rights and freedoms of participants in public relations, as well as in law enforcement.Key words: administrative-legal mechanism, administrative-legal relations, administrative-legal norms, private interests, public administration, administrative-legal means.

scholarly journals Goods and property as subject and object of accounting: economic, legal and philosophical aspects

2020 ◽  
pp. 20-32
Author(s):  
Volodymyr HOLOVACH ◽  
Tetiana HOLOVACH
Keyword(s):  
Economic Theory ◽  
Economic Activity ◽  
Cognitive Activity ◽  
Economic Resources ◽  
Philosophical Concept ◽  
Property Relations ◽  
The Subject ◽  
Self Knowledge ◽  
Definition Of ◽  
The Individual

The issue of the subject and objects of accounting are constantly in the center of attention of scientists and is being investigated in various aspects. At the same time the conducted researches are predominantly sustainable and don't exceed the traditional accounting concepts and ideas. It is the definition of the content of the object and the subject of accounting as a science that doesn't agree with the philosophical concept of the interaction of the subject with the object in cognitive activity process. Traditionally in accounting publications the idea of the subject is considered more meaningful than the idea of the object. At the same time the various economic resources, means, sources of their formation, etc. are included to the category of objects. Considering these comments, in the article with using the achievements of modern gnosiology, economic theory, scientific concepts of accounting an attempt is made to determine the content of its subject and objects. With this purpose the analysis of existing researches on the issues of accounting subject and objects in regard to their relationship with the categories of goods and property is done. According to the conceptual provisions of gnosiology, the phenomena and processes of economic activity in regard to accounting in the aspect of interaction of subject with the object are primary, and the acquired knowledge about them is secondary. Therefore it is logical to call the knowledge in regard to goods and property as the subject of accounting as a science. This doesn't contradict the fact that the individual phenomena and processes of economic activity in regard to their self-knowledge can be studied as an object, and the results of scientific research can be called subject when agreement with their inherent commercial properties and property relations, which in their totality form the subject of accounting as a science.

scholarly journals Flaws in taxation of transnational corporations using the transfer-pricing rules

2020 ◽  
pp. 58-63
Author(s):  
Anastasiia Andreevna Iugina
Keyword(s):  
Transfer Pricing ◽  
Transnational Corporations ◽  
Transnational Corporation ◽  
International Taxation ◽  
Lack Of Information ◽  
Pricing Rules ◽  
The Subject ◽  
Definition Of ◽  
Available Information

The subject of this research is the transfer-pricing rules applied in various countries, their peculiarities and flaws from the standpoint of approach to taxation of transnational corporations overall; as well as practical issues of implementation of transfer-pricing rules for transnational corporations and fiscal authorities, namely the problems of avoidance of taxation by the representatives of transnational corporations and ambiguity of the applied approaches towards regulation. The author examines differences in the rules applied by various jurisdictions, as well as law enforcement problems emerging thereof. Relevance of the topic is substantiated by high significance of transfer-pricing rules for taxation of transnational corporations, as well as the need for ensuring universality in international taxation. The main conclusions lie in determination of substantial ambiguity in the transfer-pricing riles, associated with the lack of information on comparable transaction in the available information systems, as well as assessment of rules with regards to each individual situation. The mechanism employed by the Organization for Economic Cooperation, aimed ate elimination of flaws in transfer-pricing rules, such as consensual procedure, are expensive and often ineffective for transnational corporations. Therefore, elimination of dual taxation is achieved only in some situations. Differences of legislation on transfer pricing in various jurisdictions can also lead to dual taxation of transnational corporations. Moreover, the “arm’s length” principle do not allow reflecting synergetic effects that emerge in the context of activity of transnational corporation, and thus, definition of taxation base within the framework of acting transfer-pricing rules is incomplete.

scholarly journals Conceptualization of the phenomenon of social destructiveness from the perspective of archaization theory within the Russian socio-philosophical discourse

2021 ◽  
pp. 66-76
Author(s):  
Arsenii Belomytsev
Keyword(s):  
Middle Ages ◽  
Modern Society ◽  
Russian Society ◽  
Alternative Approach ◽  
The Subject ◽  
Definition Of ◽  
Destructive Processes ◽  
Further Development ◽  
Critical Overview

The subject of this article is the attempts of the Russian researchers to interpret the destructive processes in modern Russian society through the prism of development of archaization theory. Due to the lack of semantic definiteness, the concept of social archaization is often attributed to similar ones, such as “traditionalism”, “barbarization”, “patriarchalization”, “New Middle Ages", etc. The diversity of existing approaches substantiates the need to determine a certain theoretical core, which would become the foundation for further hypotheses. Special attention is given to problem of absence of a unified approach towards the definition of archaizing processes, as well as to the need for clarification and further functionality of the concept of social archaization. The novelty of this research consists in the critical overview and determination of flaws in the existing concepts of social archaization. It is demonstrated that the relevant findings of the Russian researchers do not always explain the origin of destructive processes in the Russian society. The effective practical solution to complications related to the phenomenon of social destruction is yet to be developed. The author proposes an alternative approach towards determination of the causes of archaization of the Russian society at the current stage; outlines the promising ways of reflection on archaizing trends; as well as formulates a refined definition of archaization of the modern society. The acquired results aim to lay theoretical foundation for further development and implementation of measures on overcoming destructive consequences of social archaicism.

scholarly journals Assessment of “maturity” of the taxpayer's internal control system for tax monitoring purposes

2021 ◽  
pp. 28-59
Author(s):  
Elena Vladimirovna Berezina ◽  
Anna Sergeevna Balandina ◽  
Ol'ga Svyatoslavovna Belomyttseva
Keyword(s):  
Control System ◽  
Internal Control ◽  
Control Procedure ◽  
Economic Entity ◽  
It Systems ◽  
Internal Control System ◽  
The Subject ◽  
The One ◽  
Definition Of

The internal control system is examined as a variety of internal control of an economic entity on the one hand, and as the foundation for transitioning towards tax monitoring on the other. Such approach allows assessing this structure from the perspective of taxpayers, as well as from the standpoint of implementation of public function of tax control. The object of this article is the process of improving internal control system of tax obligations by the taxpayer in the conditions of digitalization of tax administration. The subject of this article is the theoretical aspects of internal control as an administrative function, as well as comparative analysis of the Russian “internal control” system with the classical COSO model. The scientific novelty consists in comprehensive research of the internal control of tax obligations, determination of its essential characteristics,  and assessment of the consequences of formalization of requirements thereof, which led to the conclusion on transformation of the internal control of the taxpayer from the area of reputational merits of the economic entity and internal administration instruments to the subject of public control by tax authorities in tax monitoring processes. It remains to be seen whether state interference in such delicate sphere of activity of an economic entity as internal control is justified. The goal of this research consists in the analysis of the effective requirements of the Federal Tax Service of Russia from the perspective of possibility of their implementation by the particular taxpayers. The article provides the examples of assessment of certain components of the internal control system based on the criteria set by the Federal Tax Service of Russia. The author formulates the definition of control procedure, carries out classification of the aforementioned criteria; develops the examples of effective design of some controls; as well as presents the examples of assessment of IT systems from in the context of extended requirements of the Federal Tax Service of Russia.

scholarly journals The main components of the formation of recreational and tourism activity

2018 ◽  
Vol 27 (1) ◽  
pp. 148-155
Author(s):  
V. V. Yavorska ◽  
I. V. Hevko ◽  
V. A. Sych ◽  
K. V. Kolomiyets
Keyword(s):  
Economic Activity ◽  
Subject Area ◽  
Economic Activities ◽  
Service Market ◽  
Territorial Organization ◽  
Tourism Activity ◽  
The Subject ◽  
Main Components ◽  
Definition Of ◽  
Recreation And Tourism

The article considers the issues of further development of the conceptual apparatus of such a direction as recreation and tourism and the question of determining the various directions and components of recreation and tourism economy. The purpose of this work is to identify the main components of recreational and tourist activity as an integral part of the inter-sectoral complex. It is stressed that tourism activity can be viewed from the standpoint of the economy, because it has all the features of the economy, although this approach is not widespread. It is also possible to study the recreation and tourism sector as a type of economic activity. Recreational and tourist activity is considered as a service market, both as a social system and as an economic system. It was emphasized that in geography and regional economy, recreational and tourist activity is considered as an inter-sectoral complex. A pivotal problem is the definition of objects and entities in systemic relations, where, depending on the nature of the system, tourists can act as objects and subjects. It was established that the formation of the subject area of recreational and tourist activity is based on geographical concepts, including the concept of «touristdestination», the concept of territorial organization of the population and economy, the concept of territorial recreational systems. The position of geographers in the development of the subject area of tourism enhances resource orientation of tourism activity; we note that the resource is both population and tourist destinations. In the article we considered the Ukrainian taxonomy of types of economic activities, which are directly involved in tourism and recreation. It is determined that tourism and recreation sector occupy a special place in the sphere of services. In essence, tourist services are multi–component, and the tourist product itself combines the result of the activities of enterprises that carry out completely different activities. The schematically structured recreation and tourism complex by types of activities indicates the formation of areas of economic activity and industry directly related to recreation and tourism, such as mass recreation of the population – unorganized and organized, and tourism, the sphere of recreation. Thus, the representation ofrecreation and tourism activity as an inter-branch complex offers new possibilities for forecasting its development and formation of new directions of use of recreational and tourist resources.

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