Economic Benefit
Recently Published Documents


TOTAL DOCUMENTS

1605
(FIVE YEARS 803)

H-INDEX

32
(FIVE YEARS 13)

2022 ◽  
Vol 5 (4) ◽  
pp. 135-147
Author(s):  
A. V. Krasyukov

The subject. The article is devoted to the study of the mechanism of tax obligation fulfillment. The author established that there are several points of view in understanding the legal essence of the fulfillment of an obligation in Russia and abroad: 1) contractual theories (the general contractual theory, the theory of a real contract, the limited contractual theory); 2) the theory of target impact; 3) the theory of real impact.The purpose of the article is to determine the legal essence of tax obligation fulfillment, to study the concept of the tax obligation fulfillment, the mechanism for exercising subjective rights and obligations, and the criteria for the proper fulfillment of a tax obligation.The methodology. The author uses general and specific scientific methods of scientific research: observation, systemic-structural, dialectical, analysis, comparative jurisprudence and others.The main results, scope of application. There are two sides of the tax obligation fulfillment: legal and factual. From an actual point of view, the tax obligation fulfillment is a set of operations by its parties with the object of the obligation. As a result, the object of the obligation must pass from one owner to another. From a legal point of view, the tax obligation fulfillment always represents the realization of its content through the exercise of rights and the fulfillment of obligations.The author believes that the tax obligation fulfillment should not be equated with the fulfillment of the obligation to pay tax, since not every obligation is executed through the payment of tax. In this regard, a situation may arise when the obligation is properly fulfilled by the debtor, and the creditor does not receive the property grant (for example, if a loss is received at the end of the tax period).The mechanism of the implementation of subjective tax rights and the fulfillment of obligations is a certain system of legal means and algorithms of behavior that allow to determine the appropriate size of the claim of a public law entity on the taxpayer's property and ensuring the transfer of the monetary is equivalent to this economic benefit to the budget system. This mechanism is a set of algorithms for the behavior of subjects of tax liability, defined by law, using specific legal means. As such means, depending on the party of the tax obligation, the law provides, for example, a tax return, a requirement to pay tax, etc. The mechanism of exercising subjective rights and fulfilling obligations includes the following stages: 1) pre-implementation; 2) procedural implementation; 3) actual implementation; 4) protection of the violated right.The author identifies five criteria for the proper fulfillment of a tax obligation: 1) the proper subjects of execution; 2) the proper place; 3) the proper time; 4) the proper object; 5) the proper way.Conclusions. The legal essence of the tax obligation fulfillment can be characterized as a transaction between its parties, aimed to mutual termination and the emergence of the rights of its parties. In order to protect the rights of bona fide taxpayers the author proposes to enshrine in tax legislation a ban on contradictory behavior in the process of fulfilling a tax obligation.


2021 ◽  
Vol 4 (4) ◽  
pp. 6589-6594
Author(s):  
Araceli González Gómez ◽  
Jorge Ibarra Aranda ◽  
Víctor Enciso Cano

La soja es una especie agrícola de gran producción en el Paraguay. El buen rendimiento y cuidados al ambiente no siempre van acompañados en el rubro, existen alternativas de producción de soja como la orgánica, que proponen prácticas cuidando al ambiente. Se analizó  en el 2017 un sistema de producción de soja orgánica y un sistema de producción convencional transgénico con las prácticas ambientales y el beneficio económico de ambos. El objetivo general de la investigación fue analizar el sistema productivo de la soja transgénica y de la orgánica, mediante indicadores ecológicos y económicos. Las variables cuantitativas económicas fueron margen bruto y rentabilidad y las variables cualitativas ecológicas fueron conservación de vida del suelo, riesgo de erosión y uso de agroquímicos. Las cualitativas fueron caracterizadas tomando parte de la metodología de Marques y Julca (2015). Los resultados arrojaron que la producción de soja orgánica posee mayor beneficio económico y calidad ecológica que la de soja transgénica. 


2022 ◽  
Vol 58 (1) ◽  
pp. 26-30
Author(s):  
Dipankar Hatibaruah ◽  
Lohit Chandra Dutta ◽  
Sajib Borua ◽  
Hemanta Saikia

The research study was undertaken in the purposively selected Jorhat and Majuli(undivided) districts of Assam during the year 2018-19 with an objective to analyze theadoption behaviour of sericulture farmers regarding improved technologies and their socio-economic relationship with the adoption behaviour for enhancement of production andproductivity at farmers level. Sericulture has been practiced traditionally and a large portionof rural people earn their livelihood from sericulture sector in this region. The presentfindings revealed that adoption of improved sericulture technologies was in medium categoryfor majority of the respondents 76.67 per cent in eri culture, 66.67 per cent in muga cultureand 76.67 per cent in mulberry culture. Due to lack of awareness of improved sericulturetechnologies as well as poor living conditions the adoption level of sericulture technologiesamong the seri farmers of Jorhat district was very low. There was gap in disseminationand adoption of improved sericulture technologies in pre and post cocoon sector for growthand development of sericulture in acreage of food plants, rearing of silkworm and productionand productivity of cocoon and silk. Hence, the study recommends that adoption ofscientific technologies among the seri farmers has significant impact on growth anddevelopment of sericulture as well as economic benefit of the farmer.


2021 ◽  
Vol 72 (06) ◽  
pp. 606-612
Author(s):  
AMJAD FIZA ◽  
ZIR-UR-REHMAN MUHAMMAD ◽  
HASHIM MUHAMMAD ◽  
BAIG SAJJAD ◽  
MUBARIK FAZAL ◽  
...  

The purpose of this study was to investigate the factors which influence a consumer’s decision to buy counterfeit products. The factors are Attitude towards counterfeits by economic benefit, Attitude towards counterfeits by Hedonic benefits, Subjective norm and Perceived behaviour control and their impact on the purchase intention of the textile/clothing counterfeit product was analysed. A total of 120 questionnaires were distributed. Data was analysed using IBM Statistics 3.0. and SMART PLS. Attitude towards counterfeits by economic benefit and Perceived behaviour control had strong relationships with purchase intention of counterfeit products. Attitude towards counterfeits by Hedonic benefits didn’t show any significant relationship with purchase intention. Subjective norm had strong positive relationship with purchase intention of counterfeits. This study is useful for Developing Countries, especially in Impact of theory of planned behaviour on the purchase intention of the counterfeits and is examined on the user and non-user of the counterfeit product.


Author(s):  
М. В. Цибуля ◽  
І. В. Олейнікова

The main purpose of the study is to create energy-efficient solutions when designing the lighting of the entrance group for the case when the object must provide round-the-clock operation Methodology. To achieve this goal, a method for multi-level connection of light sources of different intensities has been developed. The control of the processes of level regulation is carried out using motion sensors. Results. The modern level of LED products makes it possible to use LED lighting sources as universal ones, allowing you to implement any design solution. The introduction of motion sensors as elements for regulating the intensity of light allows to obtain more than 50% energy savings. Interesting design solutions help create light accents without creating too much lighting on certain objects. Scientific novelty. The work combines multilevel lighting systems using motion sensors as switches operating at night. The authors proposed a sequence of connecting the levels of the system to create the most comfortable stay and a good first impression of the institution. Such a system makes it possible to use lighting not only for practical purposes, but also for the most attractive visual appearance. Practical significance. The versatility of this methodology allows it to be applied to objects of various purposes, including round-the-clock service. However, it is important to plan for such a lighting system even at the design stage of the building in order to obtain the maximum economic benefit.


Author(s):  
Denis Zolotariov

The article is devoted to the development and substantiation of practical recommendations regarding the formation of a mechanism for deploying a software environment for creating and executing microservices in a rapidly changing technological stack. The subject of the research is the basics of building a system for automated deployment of a software environment for the development and execution of microservices. The purpose of the article is to develop and substantiate practical recommendations for the formation of a mechanism for deploying a software environment for creating and executing microservices in a rapidly changing technological stack. The task of the work: to determine the necessary elements of the deployment mechanism of the software environment and provide an analysis of the functional load for each of them, set specific tasks that must be solved when building each of them, propose and justify the choice of tools for their solution. In the course of the study, the methods of system analysis were used to decompose a complex system into elements and each element into functional components. As of the study, it was established that such a mechanism should consist of the following elements: a universal server initialization a result subsystem for any technological stack and a software environment deployment subsystem for developing or executing an application of a certain type on a certain technological stack. Each element is described in detail, its functional load is shown and its role in the overall system is substantiated. It is shown that such a standardized approach to the deployment of the development and runtime environment allows, among other things, to solve the problem of operating microservices in a tested environment. Conclusions. Practical recommendations for the formation of a mechanism for deploying a software environment for creating and executing microservices in a rapidly changing technological stack have been developed and substantiated. This mechanism is automated. It shows its flexibility and versatility in relation to programming languages and other features of the software environment. It is pointed out that when implemented in the shell language, bash does not need any third-party applications for its work. The economic benefit of using the proposed mechanism is shown. The ways of its improvement are shown.


2021 ◽  
pp. 153-181
Author(s):  
Pilar Barra Hernández ◽  
Rosario Navalón García

En el actual contexto de competencia, los destinos turísticos maduros necesitan desarrollar estrategias de diversificación que les permitan mantener su cuota de mercado e incrementar los beneficios de la actividad turística. Con esta investigación se pretende profundizar en el estudio del turismo idiomático como tipología diferenciada que precisa revisar su definición, componentes y funcionamiento, para entender su alcance. Su potencial valor estratégico se analizará tanto desde el punto de vista de su impacto en la imagen de los destinos como del beneficio económico que genera. In the current context of competition, consolidated destinations need to develop diversification strategies with the objective of maintaining their market share and increasing the benefits of tourism. This research aims to deepen the study of this differentiated form of tourism since its definition, components and operations need to be reviewed in order to understand its scope. In addition, its potential strategic value will be analysed from different perspectives such as destination image and economic benefit.


2021 ◽  
Author(s):  
Youqun Wang ◽  
Qiao Yang ◽  
Liangda Zheng ◽  
Xianting Wang ◽  
Wenhua Jiang ◽  
...  

Objective: To investigate the effect of multiple clinical parameters (age, weight, blood types, and bleeding types) on FⅧ pharmacokinetic parameters (PK parameters) in adult patients with severe hemophilia A (SHA), draw up individualized preventive treatment plans, and observe clinical efficacy and economic benefit. Methods: Forty SHA patients treated in our hospital from January 2018 to May 2019 were enrolled, with their age, weight, blood types, bleeding types, and PK parameters measured to analyze the effects of clinical parameters on PK parameters. Individualized preventive treatment was developed, and patients were followed up for 1 year. The annual bleeding times (ABR), annual joint bleeding times (AJBR), and annual FⅧ dosage were observed and compared before and after treatment. Results: Weight, blood types and bleeding types could affect the PK parameters of FVIII. A prevention plan was formulated under the guidance of FVIII half-life. After 1 year of follow-up, ABR decreased by 88.9%, AJBR decreased by 90%, and annual FⅧ dosage increased by 47%. The dosage of FⅧ in 8 patients after was less than that before prevention, and the average half-life time of these 8 patients was 13.32 h. Conclusions: 1. Weight, blood types, and bleeding types of adult SHA patients could affect FVIII half-life. As body mass index increased, FVIII half-life were significantly prolonged. The FVIII half-life of patients with type O blood were significantly shorter than those with other blood types, and the FVIII half-life of knee joint bleeding were conspicuously shorter than those of elbow joint bleeding. 2. Individualized preventive treatment could markedly reduce bleeding times. For patients with a long half-life period, the total annual FⅧ dosage could be reduced to achieve bleeding prevention and economic benefit.


Sign in / Sign up

Export Citation Format

Share Document