scholarly journals Excise duties on alcohol and alcohol-containing products: fiscal importance, problems of taxation and ways for their solution

2020 ◽  
pp. 17-33
Author(s):  
Evgeniya Vladislavovna Kirillova
Keyword(s):  
Tax Revenue ◽  
Negative Consequences ◽  
Existing Problems ◽  
Actual Production ◽  
Relative Value ◽  
Excise Taxation ◽  
The Subject ◽  
Production Output ◽  
Excise Duties

The subject of this research is the excise taxation of alcohol and alcohol-containing products. The author examines the fiscal role of excise alcohol and alcohol-containing products and carries out its assessment in the relative value. Special attention is given to the analysis of existing problems with regards to taxation of these products, as well as the measures aimed at improvement of taxation mechanism. The author notes that the key problems lie in misconduct of taxpayers due to application of illegal schemes and concealment of the actual production output, which leads to negative consequences in part of tax revenue. Having analyzed different views of the economists pertaining to the vectors of improvement of taxation mechanism, the author present the original conclusions and recommendations of the possible ways of addressing the problems. It is underlined that only the implementation of effective measures can help to active stable increase in tax revenue and decrease in the number of offences by participants of the market.

scholarly journals Special features of designing a correction program for adolescents who have signs of psychosomatic disorders

2020 ◽  
pp. 19-38
Author(s):  
Iryna ROZINA
Keyword(s):  
Drug Addiction ◽  
Healthy Children ◽  
Negative Consequences ◽  
Psychosomatic Disorders ◽  
Effective Response ◽  
Neurotic Disorders ◽  
Correction Program ◽  
The Subject ◽  
The Impact

The relevance of the research is related to the need for studying the character of psychosomatic disorders in adolescence, which is insufficiently investigated and requires more in-depth research, in particular designing a comprehensive program that includes a system of training exercises to overcome psychosomatic disorders. The problem of studying psychosomatic relationships is one of the most difficult problems of modern psychology and medicine, despite the fact that the close connection between mental and somatic has been studied for several centuries. Mental trauma is a leading cause of neuroses formation and progress, its pathogenic significance is determined by the complex interaction with many other factors being a result of an individual’s life, formation of his body and personality, especially in adolescence. The subject of the research is to study special features of psychosomatic disorders, as well as to design a program for adolescents with signs of neurotic disorders. The subject matter of the research is the peculiarities of psychosomatic disorders manifestation and neurotic signs in adolescence. The article presents a theoretical analysis of modern approaches in psychology to the study of psychosomatic disorders peculiarities, their classification, considering the signs of neurotic disorders in adolescence. The work analyzes age characteristics of psychosomatic disorders in adolescence. Modern adolescents are exposed to various stressors, to the impact of audiovisual information, school overload, extra classes, exams, and a special problem that is a change in quality of life and prevalence of alcoholism, smoking, drug addiction, especially drug addiction among adolescents. The complex of these factors has negative consequences both on a psychological and physical level. Most authors who study the causes of psychosomatic illnesses recognize the important role of parents in the development of mentally and physically healthy children. Many studies highlight the role of early mother-child relationships in the formation of psychosomatic pathology. Various violations of this relationship usually lead to abnormalities in a child’s development. (M. Mahler, E. T. Eidemiller, Yustitskis, D. Winnicott, M. Klein). The results of an empirical study aimed at identifying signs of psychosomatic disorders are considered. The following methods were used: observation, questionnaires, and such methods as diagnosis of neurotic disorders in adolescence (DND), diagnosis of the level of school anxiety by Phillips, “Non-existent animal” by M.Z. Drukarevich. The peculiarities of designing and testing the correction program, which is aimed at reducing the signs of neurotic manifestations in adolescence, are revealed. Objectives of the correction program are: searching for interaction of adolescents with society, finding and testing skills of effective response to external stimuli; increasing the level of self-esteem; removal of emotional tension; reducing anxiety. The results confirm the possibility of reducing the signs of neurotic manifestations of adolescents and help to delay or completely stop a possible personality disorder.

scholarly journals Instruments for adjusting Algeria's fiscal policy to market economy

2020 ◽  
pp. 31-44
Author(s):  
Anna Vladimirovna Bobrova ◽  
Abderraouf Abassi
Keyword(s):  
Market Economy ◽  
Oil And Gas ◽  
Tax Revenue ◽  
Mathematical Methods ◽  
Vertical Data ◽  
State Tax ◽  
Fiscal System ◽  
The Subject ◽  
Oil And Gas Sector

The subject of this research is the fiscal system of Algeria, namely the principles and methods of formation of consolidated budget of the country and the role of tax revenue in development of market economy. The author describes the factors that influence the country’s fiscal system, as well as highlights the priority conditions for economic development of Algeria. The goal of this work consists in formulation of recommendations on improvement of the processes of budgeting and state tax planning in Algeria, as well as on overcoming the problems of a resource-oriented and state-regulated economy. The methodological framework contains the principles and methods of factor analysis that reveal the external and internal causes of establishment of the modern fiscal system in Algeria, mathematical methods of horizontal and vertical data analysis of consolidated budget; methods of induction and modeling in advancing proposals on the development of Algeria’s fiscal system. The novelty of this work lies in the suggestions on diversification of the economy by reducing the share of the oil and gas sector and sequestering budget deficit by reducing military spending, as well as shifting budget tax revenue towards direct taxes. The results of the research demonstrate the democratic model of fiscal system in Algeria, oriented towards market economy.

EVOLUTION OF THE PROCEDURE FOR REVISING THE CONSTITUTION OF THE RUSSIAN FEDERATION AND MAKING AMENDMENTS TO IT: SIGNIFICANCE AND CURRENT PROBLEMS

2021 ◽  
pp. 134-138
Author(s):  
Евгений Николаевич Зиньков ◽  
Ильнар Ильнурович Тулиев
Keyword(s):  
Russian Federation ◽  
Point Of View ◽  
Negative Consequences ◽  
Basic Principles ◽  
State Laws ◽  
Existing Problems ◽  
Foreign Countries ◽  
The Russian Federation ◽  
Made In

Эволюция - это естественный исторический процесс развития, совершенствования, в том числе и основных государственных законов. Порядок пересмотра и внесения поправок - это процесс, который предусмотрен и происходит при конституционном становлении любого государства. Статья посвящена изучению характера некоторых поправок, внесенных в Конституцию Российской Федерации с недавнего времени. Кроме того, в статье проанализирована роль Конституции Российской Федерации как основного законодательного акта в стране, раскрыты основные принципы, изложенные в Конституции РФ и имеющие значение для внесенных поправок. Авторы отмечают, что внесение поправок в Конституцию РФ затронуло только содержание с третьей по восьмую главы, поскольку внесение изменений в первую, вторую и девятую главы Конституции РФ невозможно и влечет принятие новой Конституции страной. Тем не менее актуальность даже некоторых корректоров в основополагающем законодательном акте Российской Федерации обусловлена взаимосвязью всех положений Конституции, и после изменения хотя бы одной нормы Конституции неизбежно следуют некоторые поправки в иных нормах этого же акта. Далее авторы анализируют внесенные поправки относительно отображения в Конституции титульной нации. До недавнего времени данное положение отсутствовало, в отличие от положений конституций некоторых зарубежных государств, приводимых авторами в исследовании. Кроме того, отмечаются некоторые изменения преамбулы, которые нашли свое отражения в ст. 67 Конституции РФ, а также особенности установления идеологии на территории Российской Федерации. Относительно последнего авторы справедливо указывают, что, несмотря на запрет установления идеологии в стране, согласно внесенным поправкам в Конституцию РФ Российская Федерация должна придерживаться концепции патриотизма. В статье приводится точка зрения о нарушении порядка принятия поправок в Конституцию РФ, а также негативные последствия данного нарушения. В заключение авторы указывают, что, несмотря на особенности внесения поправок в Конституцию РФ, они тем не менее были реализованы, хотя и не решили существующих проблем в Российской Федерации. Evolution is a natural historical process of development, improvement, including the basic state laws. The procedure for revision and amendment is a process that is provided for and occurs during the constitutional formation of any state. The article is devoted to the study of the nature of some amendments made to the Constitution of the Russian Federation recently. In addition, the article analyzes the role of the Constitution of the Russian Federation as the main legislative act in the country, analyzes and reveals the basic principles set out in the Constitution of the Russian Federation and are relevant for the amendments made. In the study, the author correctly notes that the amendments to the Constitution of the Russian Federation affected only the content of the third to eighth chapters, since the introduction of amendments to the first, second and ninth chapters of the Constitution of the Russian Federation is impossible and entails the adoption of a new Constitution by the country. Nevertheless, the relevance of even some correctors in the main legislative act of the Russian Federation is conditioned by the interrelation of all the provisions of the constitution with each other and the change of at least one norm of the Constitution is inevitable by some amendments to other norms of the same act. Further, the author analyzes the amendments made regarding the inclusion of the titular nation in the Constitution, since this provision was absent until recently. This, in turn, cannot be said about some foreign countries, the provisions of whose Constitutions the author cites in the study. In addition, the author notes some changes in the preamble, which are reflected in Article 67 of the Constitution of the Russian Federation, as well as features of the establishment of ideology on the territory of the Russian Federation. Regarding the latter, the author rightly points out that despite the ban on the establishment of ideology in the country, according to the amendments to the Constitution of the Russian Federation, the Russian Federation should adhere to the concept of patriotism. The article presents the point of view about the violation of the procedure for adopting amendments to the Constitution of the Russian Federation, as well as the negative consequences of this violation. In conclusion, the author points out that despite the peculiarities of the amendments to the Constitution of the Russian Federation, they were nevertheless implemented, although they did not solve the existing problems in the Russian Federation.

Artificial Intelligence in Subject-Oriented Control Paradigms

2021 ◽  
Vol 64 (1) ◽  
pp. 88-101
Author(s):  
Vladimir E. Lepskiy
Keyword(s):  
Artificial Intelligence ◽  
Social Control ◽  
Control Subject ◽  
Control Problems ◽  
Control Analysis ◽  
Negative Consequences ◽  
Practical Application ◽  
Control Processes ◽  
The Subject

The article discusses unresolved problems and limitations that arise with application of artificial intelligence (AI). These problems are largely related to the fact that ideas about AI are often formed without taking into account the control paradigms. The most common ones are paradigms that consider artificial intelligence not as means included in control activities or control paradigms, but as independent objects of research in the paradigms corresponding to the specifics of such objects. Such paradigms contribute to the development of certain areas of AI, but they also complicate their application in control processes and ignore many potential areas of AI that are relevant to the development of control problems. The organization of control processes is based on their specific paradigms (subjective, cybernetic, etc.) that set such specific requirements to AI implementations as well as to tasks in which it is advisable to use AI. Such control paradigms form tasks for AI, which contributes to successful practical application and development of AI as well as to mechanisms for controlling and neutralizing negative consequences. The author proposes a mechanism for interaction of subjects (persons) and active forms of AI (considered as pseudo-subjects). Taking into account the increasing role of reflexive activity in the processes of social control, the article considers the place and role of AI in ensuring reflexive activity in the subject paradigms of control. Analysis of trends in the development of controlling from the standpoint of the development of scientific rationality (classical, non-classical, and post-non-classical) allows us to conclude that each subject paradigm of control (“subject - object,” “subject - subject,” and “subject - meta-subject”) has its own specifics, which should be considered when developing active forms of AI.

scholarly journals To the question of «competence» in forensic medicine and forensic medical examination

2019 ◽  
Vol 27 (1) ◽  
pp. 107-113
Author(s):  
Igor` B. Boyko
Keyword(s):  
Law Enforcement ◽  
Forensic Medicine ◽  
Scientific Discipline ◽  
Common Type ◽  
Negative Consequences ◽  
Criminal Cases ◽  
Medical Field ◽  
Forensic Examination ◽  
The Subject

In the article a problem concerning the concept of competence in application to forensic medicine as an educational discipline and as forensic examination, which is the most common type of legal enquiry, is first considered. Modern concepts of the role of law in the forensic medicine, of the subject of this medical field and of possibilities of forensic examination are given. The author comes to the conclusion that, unfortunately, nowadays the question of forensic medicine still belongs to the category of debatable questions. This fact does not permit to agree with a widely spread opinion stating that forensic medicine has completed its formation as a scientific discipline, besides, this opinion has negative consequences for the activity of law enforcement authorities first of all the activity associated with investigation of criminal cases, consideration of civil matters, cases of administrative violations, since the competence of forensic medicine in itself determines the competence of specialists in the field of forensic medicine. And, as it is known, the latter often determines the court judgment.

The role of agroholdings in the development of the economies of the regions of Russia

2018 ◽  
pp. 74-81 ◽  
Author(s):  
V. N. Minaev
Keyword(s):  
Russian Federation ◽  
Small Businesses ◽  
Agricultural Land ◽  
Negative Consequences ◽  
Close Proximity ◽  
The Subject ◽  
The Russian Federation ◽  
Agricultural Organizations ◽  
Regions Of Russia

The article analyzes the activities of agroholdings in the regions of the Russian Federation, reveales the factors of the diversity of agroholdings. The article gives the rating of the Russian Federation’s subjects by the number of largest agro holdings by profit, and by the number of largest agro-holdings by profit per unit of area of the subject is cited. It notes that the modern statistics of agriculture operates with indicators of the lower levels (agricultural organizations) without reference to companies, so it does not directly reflect data on agroholdings. A comparative analysis of the Russian Federation subjects in terms of the number of agricultural organizations that are not small business subjects, as well as the area of agricultural land attributable to organizations that are not small businesses. The author revealed the positive and negative consequences of the activities of agroholdings in the Russian Federation. The article consideres the activities of agroholdings, the features of their formation and state support in Belgorod Region in more detail. It notes that the main activities of agroholdings are the most profitable and relatively short payback periods, for example, the production of cereals, sunflower, poultry and pork. In the regions located in close proximity to major markets, vegetable growing is developed.

Top-Down Processing and Visual Reorientation Illusions in a Virtual Reality Environment

2004 ◽  
Vol 63 (3) ◽  
pp. 143-149 ◽  
Author(s):  
Fred W. Mast ◽  
Charles M. Oman
Keyword(s):  
Virtual Reality ◽  
Visual Processing ◽  
Line Length ◽  
Perceptual Cues ◽  
Virtual Reality Environment ◽  
Top Down ◽  
Test Conditions ◽  
The Subject ◽  
Processing Mechanisms

The role of top-down processing on the horizontal-vertical line length illusion was examined by means of an ambiguous room with dual visual verticals. In one of the test conditions, the subjects were cued to one of the two verticals and were instructed to cognitively reassign the apparent vertical to the cued orientation. When they have mentally adjusted their perception, two lines in a plus sign configuration appeared and the subjects had to evaluate which line was longer. The results showed that the line length appeared longer when it was aligned with the direction of the vertical currently perceived by the subject. This study provides a demonstration that top-down processing influences lower level visual processing mechanisms. In another test condition, the subjects had all perceptual cues available and the influence was even stronger.

The future role of the psychiatrist in Europe – a UEMS perspective

2014 ◽  
Vol 11 (01) ◽  
pp. 35-42
Author(s):  
M. Hermans
Keyword(s):  
Mental Health ◽  
Mental Health Professionals ◽  
Health Professionals ◽  
General Interest ◽  
Future Role ◽  
Personal Opinion ◽  
The Future ◽  
The Subject ◽  
The Many

SummaryThe author presents his personal opinion inviting to discussion on the possible future role of psychiatrists. His view is based upon the many contacts with psychiatrists all over Europe, academicians and everyday professionals, as well as the familiarity with the literature. The list of papers referred to is based upon (1) the general interest concerning the subject when representing ideas also worded elsewhere, (2) the accessibility to psychiatrists and mental health professionals in Germany, (3) being costless downloadable for non-subscribers and (4) for some geographic aspects (e.g. Belgium, Spain, Sweden) and the latest scientific issues, addressing some authors directly.

Alignment

2016 ◽  
pp. 33-50
Author(s):  
Pier Giuseppe Rossi
Keyword(s):  
Teaching And Learning ◽  
Enactive Approach ◽  
The World ◽  
Strategic Role ◽  
Education Today ◽  
Current Context ◽  
The Subject

The subject of alignment is not new to the world of education. Today however, it has come to mean different things and to have a heuristic value in education according to research in different areas, not least for neuroscience, and to attention to skills and to the alternation framework.This paper, after looking at the classic references that already attributed an important role to alignment in education processes, looks at the strategic role of alignment in the current context, outlining the shared construction processes and focusing on some of the ways in which this is put into effect.Alignment is part of a participatory, enactive approach that gives a central role to the interaction between teaching and learning, avoiding the limits of behaviourism, which has a greater bias towards teaching, and cognitivism/constructivism, which focus their attention on learning and in any case, on that which separates a teacher preparing the environment and a student working in it.

TheOrvosi Hetilap (Hungarian Medical Journal)in the network of medical journals

2014 ◽  
Vol 155 (22) ◽  
pp. 876-879
Author(s):  
András Schubert
Keyword(s):  
Medical Journal ◽  
Scientific Knowledge ◽  
Knowledge Network ◽  
Scientific Journals ◽  
Scientific Enterprise ◽  
Medical Journals ◽  
The Subject

The role of networks is swiftly increasing in the production and communication of scientific knowledge. Network aspects have, therefore, an ever growing importance in the analysis of the scientific enterprise, as well. The present paper demonstrates some techniques of studying the network of scientific journals on the subject of seeking the position of Orvosi Hetilap (Hungarian Medical Journal) in the international journal network. Orv. Hetil., 2014, 155(22), 876–879.

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