scholarly journals Transboundary trade of goods over the Internet: taxation problems and possible vectors of their solution

2020 ◽  
pp. 52-67
Author(s):  
Anna Zaponkina
Keyword(s):  
Theory And Practice ◽  
The Internet ◽  
Digital Platforms ◽  
Online Platforms ◽  
Universal Approach ◽  
The Subject ◽  
Transboundary Trade

The subject of this research is the analysis of possible ways of regulating taxation of transboundary e-commerce. The article contains the description of relevant problems in taxation of transboundary trade of goods over the Internet, the share of which in the overall goods trade continues to grow. Alongside Russian platforms of e-commerce, attention of many Russian shoppers is captured by foreign online platforms, offering delivery to Russia without taxation from the Russian side. The question of developing an efficient and fair mechanism of taxation of e-commerce in Russia remains a hot topic. In theory and practice, resolution of these issues is still being explored, but a universal approach is yet to be developed. The article pays great attention to the OECD initiatives pertaining to solution of taxation problems of transboundary e-commerce, and analyzes the main characteristics of each of the proposed strategies for regulation of taxation of transboundary e-commerce. The scientific novelty of this work consists in formulation of the initiative to involve the digital platforms that provide e-commerce into the process of taxation with placement upon them of full or partial burden to adhere to tax obligations in the jurisdiction of taxation.

scholarly journals Content and demographic discrepancies that exist between women's fashion magazines and their corresponding websites

2021 ◽  
Author(s):  
Lauren Watson
Keyword(s):  
Content Analysis ◽  
Research Study ◽  
The Internet ◽  
Digital Platforms ◽  
Fashion Magazines ◽  
Fashion Magazine ◽  
The Subject ◽  
Women's Fashion ◽  
Print Edition ◽  
Print Publications

Introduction: The digitization of women’s fashion magazines is an on-going development in recent years. The rise of fashion bloggers and online-only fashion publications on the internet have forced major print publications to develop and expand their companion websites. Over the last decade, sales of print fashion magazines have steadily declined, while costs of printing have steadily risen. As a result, major publications have looked towards the cheaper alternative of developing websites in order to deliver digital content to their readers and further establish a strong presence online. By utilizing such digital platforms, women’s fashion publications have found a way to reach large audiences with generally free and easily accessible content that is produced with a high frequency. With a secondary medium of digital fashion magazines complimenting their original print publications, discrepancies in content between print and digital platforms emerge. Several factors play a part in the discrepancy between print and digital content. One of the primary factors, suggested by researcher Ytre-Anne is the way in which older audiences prefer physical print editions of magazines over newer digital alternatives (Ytre-Anne 2011). This factor may cause print fashion magazines to specifically cater towards an older demographic in order to maintain or increase sales. Furthermore, as the development of the internet and the rise of fashion blogs in the late 1990s into the new millennium worked to target younger audiences who were familiar with technological advancements, it may be argued that a younger readership may be the target of online publications (Magee 2012, Turner 2009). Similarly, other studies have shown that younger audiences prefer fashion products to be featured on, or endorsed by celebrities, pointing towards the idea that a younger audience prefers content with celebrity news or features. Other factors that might indicate discrepancies in content are product price ranges, with lower priced ready-to-wear fashion featured more frequently online. Alongside such differences in content, several technical features can also cause differences in content. As the internet allows for instant updates on the latest news and fashion, magazine websites are now outputting content on a daily basis as opposed to their print counterparts who typically produce editions on a monthly basis. This phenomenon can ultimately lead to differences in content between the print and online versions of a fashion magazine. My Major Research Project will seek to identify key developments and patterns that might derive from discrepancies in content between women’s fashion magazines’ print editions and their corresponding websites. Using a primarily qualitative approach, my research study will include a content analysis of four North American women’s fashion magazines and a series of interviews with corresponding fashion editors. The content analysis will look for several characteristics present in each fashion magazine’s print edition and its corresponding website, including product pricing, demographic target, as well as celebrity references. The content analysis will further work to compare data between each fashion magazine’s print edition and its corresponding website. In order to further my evidence I will conduct interviews with fashion magazine editors to gain a professional perspective on the subject. The interview portion of this research study will work to provide professional opinion on the subject of content and demographic discrepancies between print fashion magazines and their corresponding websites. Overall, I am interested in the topic of content discrepancies between published print fashion magazines versus their corresponding websites. My aim is not to argue for or against one medium, but instead to look at the implications that might result from content discrepancies between the two mediums. Finally, I hypothesize two primary results: (1) that there are discrepancy patterns in content between a fashion magazine’s print edition and its website, and (2) these discrepancies suggest a difference in demographics, in which online formats target a younger audience and print versions aim to appeal to an older demographic. These findings will work to illuminate key patterns in the fashion publishing industry in terms of content and demographic discrepancies found between online and print versions. As little research has been conducted in this area, it will act as a starting point for future research to explore these patterns more in depth. As digital fashion journalism is still a topic under development, this study will contribute towards a larger goal of conceptualizing digital journalism more broadly. Similarly, the results of this study aim to provide insight and analysis into the current trends in fashion journalism, further assisting fashion editors and journalists in the industry. The overall goal of my research project will seek to establish that within the field of fashion publication in the year 2015, age is an important factor in patterns of print versus online fashion journalism.

scholarly journals Merger Control and Online Platforms: the Relevance of Network Effects

2017 ◽  
Vol 1 (2) ◽  
pp. 69-100
Author(s):  
Antonio Robles Martín-Laborda
Keyword(s):  
Network Effects ◽  
The Internet ◽  
Entry Barriers ◽  
Digital Platforms ◽  
Online Platforms ◽  
Indirect Network Effects ◽  
Direct Network ◽  
The One ◽  
The Impact ◽  
Direct Networks

Digital platforms operate in multisided markets providing services through the internet to two or more distinct groups of users, between which there are indirect network effects. Direct networks effects are frequently present within each group. Therefore, online platforms usually present both direct network effects, between individual members of the same group, and indirect network effects, between members of distinct groups. Network effects may simultaneously reduce competition leading to a greater concentration and strengthening entry barriers, on the one hand, and put forward significant efficiencies on the other. This article examines some keys aspects related to the impact of network effects on the assessment of mergers in two-sided markets, taking account of the recent practice of the Commission.

scholarly journals Content and demographic discrepancies that exist between women's fashion magazines and their corresponding websites

2021 ◽  
Author(s):  
Lauren Watson
Keyword(s):  
Content Analysis ◽  
Research Study ◽  
The Internet ◽  
Digital Platforms ◽  
Fashion Magazines ◽  
Fashion Magazine ◽  
The Subject ◽  
Women's Fashion ◽  
Print Edition ◽  
Print Publications

Introduction: The digitization of women’s fashion magazines is an on-going development in recent years. The rise of fashion bloggers and online-only fashion publications on the internet have forced major print publications to develop and expand their companion websites. Over the last decade, sales of print fashion magazines have steadily declined, while costs of printing have steadily risen. As a result, major publications have looked towards the cheaper alternative of developing websites in order to deliver digital content to their readers and further establish a strong presence online. By utilizing such digital platforms, women’s fashion publications have found a way to reach large audiences with generally free and easily accessible content that is produced with a high frequency. With a secondary medium of digital fashion magazines complimenting their original print publications, discrepancies in content between print and digital platforms emerge. Several factors play a part in the discrepancy between print and digital content. One of the primary factors, suggested by researcher Ytre-Anne is the way in which older audiences prefer physical print editions of magazines over newer digital alternatives (Ytre-Anne 2011). This factor may cause print fashion magazines to specifically cater towards an older demographic in order to maintain or increase sales. Furthermore, as the development of the internet and the rise of fashion blogs in the late 1990s into the new millennium worked to target younger audiences who were familiar with technological advancements, it may be argued that a younger readership may be the target of online publications (Magee 2012, Turner 2009). Similarly, other studies have shown that younger audiences prefer fashion products to be featured on, or endorsed by celebrities, pointing towards the idea that a younger audience prefers content with celebrity news or features. Other factors that might indicate discrepancies in content are product price ranges, with lower priced ready-to-wear fashion featured more frequently online. Alongside such differences in content, several technical features can also cause differences in content. As the internet allows for instant updates on the latest news and fashion, magazine websites are now outputting content on a daily basis as opposed to their print counterparts who typically produce editions on a monthly basis. This phenomenon can ultimately lead to differences in content between the print and online versions of a fashion magazine. My Major Research Project will seek to identify key developments and patterns that might derive from discrepancies in content between women’s fashion magazines’ print editions and their corresponding websites. Using a primarily qualitative approach, my research study will include a content analysis of four North American women’s fashion magazines and a series of interviews with corresponding fashion editors. The content analysis will look for several characteristics present in each fashion magazine’s print edition and its corresponding website, including product pricing, demographic target, as well as celebrity references. The content analysis will further work to compare data between each fashion magazine’s print edition and its corresponding website. In order to further my evidence I will conduct interviews with fashion magazine editors to gain a professional perspective on the subject. The interview portion of this research study will work to provide professional opinion on the subject of content and demographic discrepancies between print fashion magazines and their corresponding websites. Overall, I am interested in the topic of content discrepancies between published print fashion magazines versus their corresponding websites. My aim is not to argue for or against one medium, but instead to look at the implications that might result from content discrepancies between the two mediums. Finally, I hypothesize two primary results: (1) that there are discrepancy patterns in content between a fashion magazine’s print edition and its website, and (2) these discrepancies suggest a difference in demographics, in which online formats target a younger audience and print versions aim to appeal to an older demographic. These findings will work to illuminate key patterns in the fashion publishing industry in terms of content and demographic discrepancies found between online and print versions. As little research has been conducted in this area, it will act as a starting point for future research to explore these patterns more in depth. As digital fashion journalism is still a topic under development, this study will contribute towards a larger goal of conceptualizing digital journalism more broadly. Similarly, the results of this study aim to provide insight and analysis into the current trends in fashion journalism, further assisting fashion editors and journalists in the industry. The overall goal of my research project will seek to establish that within the field of fashion publication in the year 2015, age is an important factor in patterns of print versus online fashion journalism.

СОЦИАЛЬНАЯ КОНФЛИКТОЛОГИЯ: ТЕОРЕТИКО-ИСТОРИЧЕСКИЙ АСПЕКТ

2020 ◽  
Vol 15 (2) ◽  
pp. 68
Author(s):  
А. Н. Сухов
Keyword(s):  
Theory And Practice ◽  
Important Task ◽  
Social Conflicts ◽  
Psychological Approach ◽  
Structure Dynamics ◽  
History Of ◽  
The Subject ◽  
First Time

This given article reveals the topicality not only of destructive, but also of constructive, as well as hybrid conflicts. Practically it has been done for the first time. It also describes the history of the formation of both foreign and domestic social conflictology. At the same time, the chronology of the development of the latter is restored and presented objectively, in full, taking into account the contribution of those researchers who actually stood at its origins. The article deals with the essence of the socio-psychological approach to understanding conflicts. The subject of social conflictology includes the regularities of their occurrence and manifestation at various levels, spheres and conditions, including normal, complicated and extreme ones. Social conflictology includes the theory and practice of diagnosing, resolving, and resolving social conflicts. It analyzes the difficulties that occur in defining the concept, structure, dynamics, and classification of social conflicts. Therefore, it is no accident that the most important task is to create a full-fledged theory of social conflicts. Without this, it is impossible to talk about effective settlement and resolution of social conflicts. Social conflictology is an integral part of conflictology. There is still a lot of work to be done, both in theory and in application, for its complete design. At present, there is an urgent need to develop conflict-related competence not only of professionals, but also for various groups of the population.

Internet-based Online Higher Education in Nepal Amidst COVID-19

2020 ◽  
Author(s):  
Ashis Acharya ◽  
Nabaraj Poudyal ◽  
Ganesh Lamichhane ◽  
Babita Aryal ◽  
Bibek Raj Bhattarai ◽  
...  
Keyword(s):  
Higher Education ◽  
Human Life ◽  
The Internet ◽  
Online Classes ◽  
Traditional Concept ◽  
Digital Platforms ◽  
Factors Affecting ◽  
Online Higher Education ◽  
Alternative Means ◽  
The Government

The COVID-19 global pandemic has affected all aspects of human life, with education, not an exception. In an attempt to stop the SARS-CoV-2 spreading like wildfire, the Government of Nepal has implemented nationwide lockdowns since March 24, 2020, that have enforced schools and universities to shut down. As a consequence, more than four hundred thousand students of various levels in higher education institutions (HEIs) are in a dilemma about restoring the situation. Several HEIs, nationwide, have leaped forward from the traditional concept of learning—limited within the boundary of the classroom—to choosing digital platforms as an alternative means of teaching because of the pandemic. For this research, the descriptive and inferential analysis was carried out to investigate the effects and challenges of learning via digital platforms during this pandemic. Data were collected from students and faculty at various levels of higher education and analyzed statistically with different factors using t-test and ANOVA, and variables were found to be approximately normally distributed. The study revealed that 70% of the respondents had access to the Internet, but 36% of the Internet accessed did not continue online classes due to unexpected disturbance in Internet and electrical connectivity. Likewise, 65% of students did not feel comfortable with online classes, and among attendees of online classes, 78% of students want to meet the instructor for a better understanding of course matters. According to the analytic hierarchy process (AHP) model, three factors, such as institutional policy, internet access, and poverty, are found to be significant factors affecting the online higher education systems in Nepal. On the brighter side, this outbreak has brought ample opportunities to reform the conventional teaching-learning paradigm in Nepal.

Stages and methods of legalization of criminal proceeds obtained as a result of economic and tax crimes

2020 ◽  
Vol 2020 (3) ◽  
pp. 148-156
Author(s):  
Pyotr Ivanov
Keyword(s):  
Law Enforcement ◽  
Money Laundering ◽  
Economic Security ◽  
Theory And Practice ◽  
Scientific Publications ◽  
The Subject ◽  
Points Of View ◽  
Internal Affairs

In this article, based on the study and analysis of operational-search legislation, scientific publications, law enforcement practice and the criminal situation in the field of legalization, the operationalsearch counteraction to the legalization of income received from the Commission of tax crimes is considered. The paper focuses on the stages (stages) of laundering, the existing points of view on this account, as well as on the methods of illegal withdrawal of funds abroad. The author of the article aimed to develop scientifically based proposals and recommendations for improving the effectiveness of this type of activity by the territorial bodies of internal Affairs and their divisions of economic security and anti-corruption. It is proposed to put forward and work out operational search versions within the subject of study, as well as to develop, taking into account the methods (schemes) used by criminals to launder criminal proceeds and illegally withdraw funds abroad for the purpose of their subsequent legalization, operational search measures to document their criminal actions. In addition, the author recommends constant monitoring of money laundering methods based on operational and investigative practices. The results and key conclusions formulated in this article can be used in the theory and practice of operational investigative activities of internal Affairs bodies to counteract the legalization of income received from tax crimes.

Bank Marketing: Features, New Trends, and Prospects

2019 ◽  
pp. 83-88
Author(s):  
E. N. Valiev ◽  
E. N. Veysov
Keyword(s):  
Systems Approach ◽  
Marketing Research ◽  
Theory And Practice ◽  
Scientific Publications ◽  
Scientific Methods ◽  
New Directions ◽  
General Scientific ◽  
Modern Economic ◽  
The Subject ◽  
Bank Marketing

The importance of the subject of this study is attributable to the need of developing the theory and practice of formation of bank marketing, its features and new trends associated with this concept. Prospects for the development of banks and their ability to quickly and efficiently address new challenges presented by the market can be determined through modern forms, methods of management and creative use of financial marketing opportunities.Aim. The presented study aims to examine the specific aspects, principles, conditions, factors of emergence, and prospects for the development of bank marketing and forms of its management in modern economic conditions.Tasks. The authors identify the major trends and perspective directions in the development of bank marketing in Azerbaijan at the current stage.Methods. As its methodological and theoretical basis, this study uses a systems approach to the analysis of its subject, conceptual approaches outlined in the works of Azerbaijani, Russian, and foreign scientists in the field of bank marketing. These methods are used to determine the essence of bank marketing, present the types and organization of marketing research, and identify the characteristic traits, new forms, and directions for the development of bank marketing.Results. The study uses general scientific methods of cognition in various aspects to identify characteristic traits, trends, and new directions of bank marketing. A review of scientific publications shows that academic papers tend to focus on general conceptual approaches to the practical application of marketing. The authors believe that the issues of organization of a comprehensive bank management system, its implementation based on innovations in the promotion of banking products and services in the financial market, and substantiation of channels for their distribution among consumers are insufficiently explored. This makes the subject of this study extremely relevant due to the inevitable optimization of the organizational structure of banks through comprehensive implementation of the marketing system.Conclusions. Theoretical and practical issues of bank marketing are examined. As a result, the specific features and characteristic traits of this mechanism, conditions and factors for its emergence, and its prospects in the context of the digital economy are analyzed.

Digitized

2012 ◽  
Author(s):  
Peter J. Bentley
Keyword(s):  
Computer Technology ◽  
User Interfaces ◽  
Popular Science ◽  
Theory And Practice ◽  
The Internet ◽  
General Reader ◽  
Mobile Phone Networks ◽  
Open The Doors ◽  
Dot Com ◽  
Current Stage

There's a hidden science that affects every part of your life, a science so powerful that you would be hard-pressed to find a single human being on the planet unaffected by its achievements. It is the science behind computers, the machines which drive the supply and creation of power, food, medicine, money, communication, entertainment, and most goods our stores. It has transformed societies with the Internet, the digitization of information, mobile phone networks, and GPS technologies. Written in friendly and approachable language, Digitized provides a window onto the mysterious field from which all computer technology originates, making the theory and practice of computation understandable to the general reader. This popular science book explains how and why computers were invented, how they work, and what will happen in the future. Written by a leading computer scientist, Peter J. Bentley, it tells this fascinating story using the voices of pioneers and leading experts interviewed for the book, in effect throwing open the doors of the most cutting-edge computer laboratories. Bentley explores how this young discipline grew from the early work by pioneers such as Turing, through its growth spurts in the Internet, its difficult adolescent stage where the promises of AI were never achieved and dot-com bubble burst, to its current stage as a semi-mature field, capable of remarkable achievements. Packed with real-world examples, Digitized is the only book to explain the origins and key advances in all areas of computing: theory, hardware, software, Internet, user interfaces, virtual reality, and artificial intelligence. If you have an interest in computers--whether you work with them, use them for fun, or are being taught about them in school--this book will provide an entertaining introduction to the science that's changing the world.

Citizen Deliberation Online

2019 ◽  
pp. 689-712
Author(s):  
Patrícia Rossini ◽  
Jennifer Stromer-Galley
Keyword(s):  
Political Engagement ◽  
Future Research ◽  
The Internet ◽  
Digital Platforms ◽  
The Core ◽  
Political Conversation ◽  
Political Talk ◽  
Citizen Deliberation ◽  
The Impact

Political conversation is at the heart of democratic societies, and it is an important precursor of political engagement. As society has become intertwined with the communication infrastructure of the Internet, we need to understand its uses and the implications of those uses for democracy. This chapter provides an overview of the core topics of scholarly concern around online citizen deliberation, focusing on three key areas of research: the standards of quality of communication and the normative stance on citizen deliberation online; the impact and importance of digital platforms in structuring political talk; and the differences between formal and informal political talk spaces. After providing a critical review of these three major areas of research, we outline directions for future research on online citizen deliberation.

The Oxford Handbook of Lifelong Learning

2011 ◽  
Keyword(s):  
Lifelong Learning ◽  
Cultural Anthropology ◽  
Theory And Practice ◽  
Learning Needs ◽  
Executive Development ◽  
International Perspectives ◽  
Developmental Theories ◽  
Learning Programs ◽  
The Subject ◽  
Vocational Learning

The Oxford Handbook of Lifelong Learning is a comprehensive and interdisciplinary examination of the theory and practice of lifelong learning, encompassing perspectives from human resources development, adult learning, psychology, career and vocational learning, management and executive development, cultural anthropology, the humanities, and gerontology. Individual chapters address the most relevant topics on the subject, including: continuous learning as it relates to technological, economic, and organizational changes; developmental theories and research, models of lifelong learning, and the neurological bases for learning across the lifespan; examples of learning programs, tools, and technologies, with a focus on corporate programs and business education; international perspectives on lifelong learning and learning across cultures; and assessment of learning needs and outcomes.

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