La Equidad en los Tributos; Necesidad de un Régimen Especial Tributario para el Sector Agrario

The objective of the present work consists on demonstrating the necessity of a special tributary treatment for the agricultural activity. The formulated hypothesis sustains that premises that base the necessity from an applicable special tributary regime to the agricultural activity exist. The scientific result consists on a systematizing of the premises that you/they argue the necessity of a special tributary regime for the activity agricultural, such arguments they reside in the own definition of the agricultural activity, its peculiar ones as economic activity, its social relevance and politics and its specialty, as well as the fellow’s features that carries out it and the finalists principles that guide to the juridical mark that governs this activity. Firstly, starting from the analysis and the synthesis and of the deductive method, is carried out a juridical theoretical study to the effects of systematizing the arguments in the doctrine that have referred to the necessity of the fiscal incentives guided to the promotion of the agricultural sector. And a second part, a compared juridical study is undertaken guided to identify the most outstanding normative experiences as for the special tributary treatment for the promotion of the agricultural sector.

Salary optimisation in Ukraine in the context of the economy Europeanisation

In the context of active legislative prospects of the labour legislation of Ukraine in the aspect of their European integration, there are issues of developing and implementing effective remuneration systems and optimising them, which should be aimed at solving the problems of developing the Ukrainian economy, ensuring a combination of economic and social interests and goals of individual employees and managers of enterprises. This requires the application of new approaches to the organisation of wages, considering the specifics of enterprises and the experience of domestic and foreign companies, as well as scientists in the field of wages. The establishment of effective mechanisms in the remuneration system, which should ensure social and economic justice in labour relations, plays a significant role in resolving the relevant issues. This is primarily the observance, protection and restoration of the subjective rights of employees to pay in case of violation. If most of the outlined general social and economic problems cannot be solved by one means or another, it is not only possible but also necessary to formulate priority purely legal tasks related to the optimisation of legal regulation of wages. The article reflects: 1) the international legal basis for the establishment of an appropriate level of wages, 2) foreign experience in the establishment of optimised wages and 3) scientific and applied approaches to optimising wages in the Ukrainian economy under the influence of European integration processes. During the writing of this article, for a comprehensive disclosure of the issues, to achieve an objective scientific result and formulate appropriate conclusions, the authors used general and special methods of cognition (dialectical, functional, Aristotelian, comparative legal, hermeneutic, method of comparison). The article concludes that the existence of many intra-industry tariff grids in Ukraine in practice only complicates law enforcement. If there really was a Unified Tariff Grid, which would consider all professions, their features and the specifics of working conditions, there would be no need for each sector of the economy to develop its own tariff grid. Currently, there is a situation when within the UTS itself there is a significant number of other internal tariff grids in various areas and industries. The UTS should be developed based on the Dictionary of Occupational Titles, as it is the unified act that contains a list of professions that exist in the economic life of Ukraine. Therefore, each of these professions must be assigned its own tariff coefficient and the corresponding category. Wage growth should depend on the employee's qualifications, level of education, and productivity

Development of the Method for Forecasting and Calculating the Operation of Sorption Systems for Purifying the Generator Gas Based on Dolomite Use. Part I

A trend towards energy diversification creates the expansion of small energy facilities that involve the production of solid fuel generator gas, rather than its direct combustion. The economic indicators of such facilities significantly depend on the efficiency of the generator gas purification. A promising sorbent for the purification of the generator gas is dolomite. When working as a sorbent, dolomite particles usually form a layer, through which the generator gas that is heating them is filtered. The objective of the study is to determine kinetic parameters of the thermal decomposition of dolomite, depending on the size of the sample. It was achieved using the thermogravimetric study of the thermal decomposition of single dolomite particles under static conditions at various temperatures. The most significant scientific result was that a dependence of the kinetic parameters of the gross reaction on the size of the initial particle is revealed, and a regression equation was proposed for its quantitative assessment. In addition, since the heat treatment process of the material was fairly long lasting, and the sizes of the particles allowed them to be referred to thermally thin bodies, it was inferred that the effect of a grain size on the reaction kinetics should be explained through the description of the evacuation process of gaseous reaction products from the material. The significance of the results of the study lies in the fact that a particle size must be considered as a factor that affects the progress of the technological process, which increases the reliability of the calculation of sorption-catalytic systems based on the use of dolomite.

Aspects of financial analysis of the company's equity in modern conditions

The purpose of the research is to analyze the scientific works on the o study approaches to conducting financial analysis of industrial equity of enterprises in the theoretical and practical aspect, justification ofthe need to formulate a comprehensive approach for such aanalysis of the equity of the enterprise in themanagement system.The analysis of the works of scientists showed that when conducting a financial analysis of an enterprise's equity, it is mainly conducted in the context of the analysis of the financial condition of the enterprise,both in the overall assessment and in absolute and relative terms, which is not complete in the current conditions of managing the enterprise resources and sources of their formation.The scientific result of the research is the formation of a comprehensive approach to the financialanalysis of the equity of an industrial enterprise, which is relevant in the current market conditions of operation of enterprises and covers the analysis of its dynamics, structure, turnover, profitability, risk and its protection. The practical importance of this work is directed to the use of this method of equity analysis as a toolof financial analysis in the modern conditions of management of industrial enterprises to ensure the efficiency of their activities and management.

Effectiveness of customer loyalty

This article examines the issues of consumer loyalty, taking into account Kazakhstan's experience in hospitality, examines the loyal programs of well-known hotels in the country, analyzes the research of several authors in the framework of the previous loyal topics. For the hospitality industry, which is currently developing in large volumes, it is important to study customer loyalty and think through the right program. When writing the article, the methods of theoretical analysis and generalization were used. The content, criteria of loyalty are examined theoretically. Sustainable consumer incentive programs are common in Kazakhstan hotels. A well-thought-out marketing policy aimed at retaining and attracting new guests significantly increases the load on the hotel and makes it more attractive for corporate clients. With the introduction of so-called loyalty programs, domestic hotels of the same use foreign experience and their know-how. Currently, the hotel can use the following tools to establish close contact with the customer and meet their needs. To encourage regular guests, it isrecommended that the hotel keep a record of repeated customer requests. To do this, the hotel must develop a special program that constantly stores all information about customers who have rooms. After receiving all the necessary information about the participants of such a program, you can send them to the hotel with special offers for hotels and congratulate them on holidays and anniversaries. Address mail, interactive communication, and personalization of guests must continue from the moment of planning a trip to the hotel and after the client arrives at the hotel. The implementation of research results in practice is the main result of the study. The use of the research results discussed in this article to increase the loyalty of guests in the hotel business of the country is the scientific result of the study.

A Theory of Statistical Inference for Ensuring the Robustness of Scientific Results

Inference is the process of using facts we know to learn about facts we do not know. A theory of inference gives assumptions necessary to get from the former to the latter, along with a definition for and summary of the resulting uncertainty. Any one theory of inference is neither right nor wrong but merely an axiom that may or may not be useful. Each of the many diverse theories of inference can be valuable for certain applications. However, no existing theory of inference addresses the tendency to choose, from the range of plausible data analysis specifications consistent with prior evidence, those that inadvertently favor one’s own hypotheses. Because the biases from these choices are a growing concern across scientific fields, and in a sense the reason the scientific community was invented in the first place, we introduce a new theory of inference designed to address this critical problem. We introduce hacking intervals, which are the range of a summary statistic one may obtain given a class of possible endogenous manipulations of the data. Hacking intervals require no appeal to hypothetical data sets drawn from imaginary superpopulations. A scientific result with a small hacking interval is more robust to researcher manipulation than one with a larger interval and is often easier to interpret than a classical confidence interval. Some versions of hacking intervals turn out to be equivalent to classical confidence intervals, which means they may also provide a more intuitive and potentially more useful interpretation of classical confidence intervals. This paper was accepted by J. George Shanthikumar, big data analytics.

The market of tourist services in the republic of Kazakhstan and its development prospects

The purpose of the work is to study the natural resources and potential for the development of tourism in the Republic of Kazakhstan , to analyze the potential of this industry and to determine the prerequisites for the development of the tourism market in the country. Objectives of the work - a detailed description of the theoretical aspects of tourism, the history of its development, analysis of the tourism market, analysis of the development of tourism in the region, identification of problems in tourism development, search for solutions, focus on prospects for active tourism in the region. Methods: the work uses the views of the authors in the field of economics, tourism, systems analysis, methods of statistical analysis. The essence of the work is the basis for the formation and controversy of tourist clusters in Kazakhstan. The scientific result of the work is that special state courses on tourism development in Kazakhstan will be needed for training and preparation of qualified specialists, as well as for the development of regional tourism strategies and investment in tourism.

Law Enforcement Activities of the Criminal Executive Special Forces Associated with the Use of Coercive Measures

Research prerequisites: Insufficient scientific knowledge of this issue dictates the advisability of considering and studying this topic. For the first time, the article highlights the legal aspects associated with the use of methods of struggle, special means, and military weapons by employees of special-purpose units of the criminal-executive (penitentiary) system of Russia. The paper states that only for the commission of criminal offences, it is possible to use military weapons by special forces units of the Federal Penitentiary Service and special escorting divisions of the criminalexecutive system of the Russian Federation. Purpose of the research: to investigate the law enforcement activities of the penitentiary special forces associated with the use of coercive measures including for criminal offences. Methods: when considering the essence of coercive measures in the law enforcement activities of special-purpose units, the article used the dialectical method. To formulate the conditions for the correct (legal) use of weapons in law enforcement directly by employees of special-purpose units of the Russian penitentiary system, systematized methods were used. The empirical method was used when interviewing special forces officers in the investigated activities. Results and novelty: the scientific result of this article is the first formulated many components aimed at improving the measures of coercion. In particular, the grounds for the correct use of methods of struggle, special means, and military weapons are proposed. The article identifies situations (circumstances) associated with a real threat to the life and health of a special-purpose employee. The negative and positive aspects associated with the use of coercive measures are emphasized.

DISTANCE LEARNING: BASED ON THE MATERIALS OF A SOCIOLOGICAL SURVEY

The article raises the topical issue of the transition to distance learning, when Russian universities in the fall of 2020 were forced to re-apply this format. The article shows the difficult situation that has devel-oped in the Timiryazev Academy in the fall of 2020. Under the threat of the spread of Covid-19, the univer-sity's management was forced to make a decision to transfer students to distance learning. The author draws attention to the fact that interest in the topic of distance learning in our country has existed for a long time. However, it has only recently become particularly acute. The article analyzes the results of a sociological survey devoted to the transfer of 1st-year students to a distance learning format. It is shown what opportuni-ties and advantages, in the opinion of students, this transition provided them. The analysis of the shortcom-ings of distance learning named by students is carried out. Special attention is paid to student proposals aimed at improving it. A critical analysis of these proposals is given. The main scientific result: it is shown that the transition to distance learning did not become fatal for students of the Timiryazev Academy. Most of the first-year students took this transition as a forced measure and were able to adapt to the current situation.

Iranian Intellectuals, Nationalism and Nazi Germany

The article analyzes the situation in Iran before and during the Second World War, when the warring parties represented by England, Germany and the USSR tried to bring the Iranian intelligentsia to their side. The author shows that on the eve of the war, German propagandists achieved the greatest success in this field. The main issues that could become the basis for the rapprochement of Nazi Germany and the Shah’s Iran are shown: the propaganda of the «Aryan brotherhood» and the positioning of the Third Reich as a defender of Muslims. The channels of influence of Nazism on the Iranian intelligentsia are revealed. The main scientific result: the evolution of the national consciousness of the Iranian intelligentsia is shown, and the main reasons for the final collapse of the German ideological expansion into Iran are determined.