EU TAX Strategy in the COVID-19 Pandemic

This article explores the EU's experience in finding tax revenues without compromising economic recovery. The EU's tax policy strategy envisages a stronger role for taxes in the development of a green, digital and inclusive Europe. It is recognized as fair to increase the tax burden on "polluters", digital and financial businesses, the largest corporations in the context of a single European economic space and fair tax competition of EU countries, excluding opportunities for tax base erosion. In 2021-2027 it is planned to increase the burden through the introduction of contributions on non-recycled plastic, border carbon adjustment mechanism, digital levy, financial transaction tax, revision of the CO2 emissions trading scheme. This could significantly complicate nonresident digital, financial and foreign economic activities in the EU, as well as the EU's international relations. The reform is controversial and requires revision, taking into account international agreements and the national interests of partner countries. The set of tactical measures involves updating the norms of legislation to meet the requirements of the digital economy, increasing trust and transparency in tax relations, convenience and simplicity of tax payments, and expanding cooperation between tax authorities of EU countries. The experience and prospects of the EU tax policy are significant for Russia both in terms of implementation of the best practices and in terms of timely response to possible dangers and threats related to the ongoing tax reforms in the EU.

REAL OBJECT DETECTION SYSTEM FOR IRAQ TRAFFIC SIGNS BASED ON MASK R-CNN

Traffic signs object detection has gained great interest in recent years, as one of the most important object detector applications. Traffic signs detection is based on deep learning, which gives it the benefit of high detection precision and timely response to condition changes of the traffic. Therefore, this paper shows an efficient method for detecting traffic signs in real-time. Hence, it implements a new Iraqi Traffic Sign Detection Benchmark (IQTSDB) dataset based on Mask Region-based Convolutional Neural Network (Mask R-CNN). The results show that the implementation of IQTSDB dataset with Mask R-CNN has a great efficiency in different conditions such as sunny, cloudy, weak light, and rainy conditions. In addition, the real video captured for traffic signs in Baghdad has been taken and compared to the German Traffic Signs Detection Benchmark (GTSDB) dataset. The IQTSDB dataset has a better performance than GTSDB dataset based on the performance parameters training loss and mean Average Precision (mAP).

Stochastic simulation and prediction of turbidity dynamics in karst systems. Case study: Mokra karst spring (SE Serbia)

Characterization of a karst system includes the analysis of two components – quantitative and qualitative one. Forecasting of future values of groundwater parameters can be very useful in defining the amounts of water needed for a reliable water supply. Stochastic simulation and forecasting were carried out for time series of precipitation and Mokra karst spring turbidity recorded in 2015. Simulation models within groundwater management would have a function in the early warning system which will enable timely response of groundwater source management.

Automated Processing and Phenotype Extraction of Ovine Medical Images Using a Combined Generative Adversarial Network and Computer Vision Pipeline

The speed and accuracy of phenotype detection from medical images are some of the most important qualities needed for any informed and timely response such as early detection of cancer or detection of desirable phenotypes for animal breeding. To improve both these qualities, the world is leveraging artificial intelligence and machine learning against this challenge. Most recently, deep learning has successfully been applied to the medical field to improve detection accuracies and speed for conditions including cancer and COVID-19. In this study, we applied deep neural networks, in the form of a generative adversarial network (GAN), to perform image-to-image processing steps needed for ovine phenotype analysis from CT scans of sheep. Key phenotypes such as gigot geometry and tissue distribution were determined using a computer vision (CV) pipeline. The results of the image processing using a trained GAN are strikingly similar (a similarity index of 98%) when used on unseen test images. The combined GAN-CV pipeline was able to process and determine the phenotypes at a speed of 0.11 s per medical image compared to approximately 30 min for manual processing. We hope this pipeline represents the first step towards automated phenotype extraction for ovine genetic breeding programmes.

Guaranteeing Timely Response to Changes of Monitored Objects by Assigning Deadlines and Periods to Tasks

Timely response to changes of monitored objects is the key to ensuring the safety and reliability of cyber-physical systems (CPSs). There are two kinds of tasks in CPSs: update tasks and control tasks. Update tasks are responsible for updating the data in the system based on the state of the objects they monitor. Control tasks are responsible for making decisions based on the data in the system. The response time of the system to the change of a monitored object consists of two parts: the time taken by update tasks to reflect the change to the system, and the time taken by control tasks to make decisions according to the data in the system. Deadlines and periods of update tasks and control tasks directly affect the response time. Reasonable deadline and period assignment is the key to ensuring timely response to the changes of monitored objects. In this paper, we study the deadline and period assignment in CPSs. To the best of our knowledge, all existing work only focuses on the deadline and period assignment for update tasks with the goal of ensuring the freshness of the data in CPSs, and this is the first study focusing on the deadline and period assignment for both update tasks and control tasks with the goal of ensuring timely response to the changes of monitored objects. A new problem about response time control and system workload control is defined in this paper. Two deadline and period assignment methods are proposed to solve the defined problem. All the proposed methods can be used in the CPSs adopting the earliest deadline first (EDF) scheduling method. Experiments with randomly generated tasks are conducted to evaluate the performance of the proposed methods in terms of acceptance ratio and execution efficiency.

Changing the legal status of cryptocurrency in Russia in 2020–2021 as a promising step into the future

Subject. The article deals with the process of cryptocurrencies development in Russia after the change in their legal status, and the forecast of further legislative changes in this area. Objectives. The aims are to consider the change in the legal status of cryptocurrencies in Russia from January 1, 2021, the successful experience of legal regulation of cryptocurrency turnover in Japan, and to compare it with the Russian experience of recent years; to justify the need for further legal changes in the field of cryptocurrencies in the Russian Federation; to address prospects for active implementation of cryptocurrencies in Russia. Methods. The study employs methods of comparative and systems analysis, method of observation, generalization, classification, the analysis of theoretical Russian and foreign sources, the structural type of analysis, using analytical, graphical and statistical tools. Results. The paper presents the main legislative changes that have taken place in the field of cryptocurrency adoption in Russia since January 1, 2021; considers draft laws on settlement of cryptocurrencies of the past years, explains their fundamental shortcomings. It predicts legislative initiatives in cryptocurrency development in the Russian market and proves the further need for changes in the regulatory framework for cryptocurrency. Conclusions. Tightening and regulating the cryptocurrencies in the Russian financial and economic market are a timely response to speculation and fraud. The change in the legal status of cryptocurrencies in Russia is a step into the future.

The Influence of Reputation on Consumer Purchasing Behavior

This study created a new model to explore the impact of social network word of mouth on the credibility of the website platform factors. This model contains three assumptions, including website trust, consumer repurchase, and timely response from website customer service. This structure has been discussed a lot in e-commerce literature. This hypothesis is explored through empirical research testing. The data of this study is a questionnaire survey of consumers on a platform of a case company. The data is collected from 100 consumers in 2014.The results show that the word-of-mouth information and online immediacy have a relevant influence and help on consumers' re-purchase behavior. At the same time, the results show that there is a good interaction between online word-of-mouth and online immediacy. The results of this study provide useful insights into how to enhance consumers' perception of online word-of-mouth messages and online immediacy in order to enhance the behavioral impact on consumers' repurchase intentions.

FEATURES OF THE MILITARY-POLITICAL INTERACTION OF THE USSR AND YUGOSLAVIA IN CONNECTION WITH THE PREPARATION FOR THE MEETING ON SECURITY AND COOPERATION IN EUROPE (1973–1975)

The article examines the problems of the Soviet-Yugoslav military-political interaction on security and cooperation in Europe. The positions and contradictions between the Soviet and Yugoslav parties on issues of cooperation and security in Europe are analyzed. The essence of Belgrade’s position on this issue was in interpreting particularly sensitive issues for it: equal responsibility of countries united in opposing military-political blocs for security in Europe, the need to respect the interests of countries outside these blocs, as well as the presence of other powers’ armed forces near the borders of these countries. Contradictions between Moscow and Belgrade have emerged on the issues of cooperation and security in Europe. Moscow insisted on mainstreaming security problems in the Central Europe, as a possible theater of military operations between NATO and the Warsaw Pact bloc in the future. Yugoslavia, proceeding from its national and military-political interests, advocated the inclusion of security problems in the Southern Europe and the Mediterranean in the agenda of the conference. Another issue on which there was a discrepancy in the views of the Soviet and Yugoslav leadership was understanding the thesis of peaceful coexistence of states and the scope of its application to various subjects of international relations. Moscow extended this concept to the nature of relations between the West and the East, and the Yugoslavs equated this provision in relation to the right of their way of building socialism in the country, as well as guarantees of national sovereignty in case of attempts to interfere from outside in order to adjust the principles of state and social development of their state. The desire of Yugoslavia on the eve of the European conference to plot a vector in its conduct in a favorable aspect for it worried Moscow and focused on careful study and timely response to Belgrade’s initiatives. In the context of the problem of Soviet-Yugoslav cooperation on security issues and cooperation in Europe, the urgent need of Belgrade for Moscow’s help in resolving the crisis in the public and political life of the country is shown as well.

Comparative analysis of the positions of educational participants in determining risk indicators and causes of suicidal behavior of adolescents

Актуальность статьи обусловлена динамикой подростковых суицидов и ростом количества детей, имеющих суицидальные намерения. Целью статьи является сравнительный анализ позиций учителей, родителей и психологов по индикаторам риска и причинам суицидального поведения подростков. Авторы статьи акцентируют внимание на необходимости своевременного реагирования на маркеры психологического неблагополучия ребенка, которые можно обнародовать в процессе взаимодействия и непосредственного общения с подростком. Результаты представленного исследования говорят о том, что педагоги и родители не придают весомого значения данной теме, либо ее избегают. Такое поведение значимых взрослых подростка, по мнению авторов, может быть вызвано отсутствием объективных знаний о динамике, причинах подростковых суицидов и необходимых компетенций для откровенного разговора. По мнению авторов, определение зон ответственности между участниками образовательного процесса, является условием эффективной профилактики данной проблемы в образовательной организации. Статья предназначена для специалистов, работающих в системе образования и родителей детей подросткового возраста. The relevance of the article is resulted from the dynamics of teenage suicides and the increase in the number of children with suicidal intentions. The purpose of the article is to compare the positions of teachers, parents and psychologists on indicators of risk and the causes of suicidal behaviour among adolescents. The authors of the article focus on the need for a timely response to child’s psychological distress markers, which can be made public through interaction and direct communication with the adolescent. The results of the study show that teachers and parents do not attach importance to the subject or avoid it. In the authors' view, the lack of objective cognizance of the dynamics, the causes of teenage suicides and the necessary competences to speak frankly may have contributed to such behaviour of significant adults. According to the authors, the identification of responsibilities between the participants of the educational process is key to effective prevention of the problem in the educational organization. The article is intended for specialists working in the educational system and for the parents of adolescents.

Ethnocultural Component of Content of Education in Intercultural Context

The work is devoted to the problem of co-learning of languages ​​and cultures in a multiethnic region. Introduction. Addressing the problem of ethnocultural education in the context of the ongoing changes in the life of society is due to reasons that require timely response and adjustments to the process of education and upbringing, especially among young people. The purpose of the study is to generalize the theoretical and practical approaches to teaching a foreign (German) language, taking into account local ethnographic material. Methods. The work represents the author's reflections on the problems of ethnocultural education. Research results. To solve the problem of filling the content of ethno-oriented education based on knowledge of the elements of everyday culture, traditional culture, linguistic picture of the world, it is necessary to include in the process of teaching a foreign language topics, issues related to the sphere of everyday life of northerners, their living conditions, family relations, rules of behavior, traditions, rituals. Conclusions. Currently, educational institutions are changing the approach to teaching foreign languages ​​towards the development of communicative and intercultural competence of students, which involves the co-learning of languages ​​and cultures of both the country of the target language and the native land. This can be facilitated by a balanced selection of the content of the «Foreign language» subject at the expense of the ethnocultural component as a reserve that forms intercultural competence for socialization in the world space.