The role of tax accounting as a tool in light of the problematic shadow economy in the Kingdom of Saudi Arabia

The increasing phenomenon of the shadow economy is progressing dramatically in the absence of State culture among officials, whether legislators or implementers, in the absence or ineffectiveness of an organized production sector. Non-compliance with tax accounting procedures is one of the first problems generated by the shadow economy and most difficult not to include it in national output. The lack of tax commitment in the shadow economy leads to an annual tax gap of billions of dollars, if there is no logical interest on the part of the taxing bodies in developing countries, and if domestic and international tax provisions and legislation are not amended to consider of these important economic developments, and how to keep up with this. The issue of the shadow economy is thorny, and the practical way to raise the revenue needed to finance government spending on the goods and services required by society lies in the local and international tax treatment at the technical and legislative levels. Consequently, the current tax systems and their related regulations must be prepared, whether at the technical or legislative level, especially in light of the flow rate of oil barrels and the alternative if it comes into force. The taxation processes allow time to study the tax accounting and tax and take what suits the Saudi environment from them - lessons for the Kingdom of Saudi Arabia, Critical terms for research/shadow economy, tax regulations and systems, tax gab, tax accounting.

PHILOSOPHICAL DISCOURSE OF MODERN UKRAINE: OWN EXPERIENCE AND POLISH INFLUENCES

Polish influences on the development of Ukrainian philosophy are indisputable, but they need a structural analysis: what was the motivation for these influences, how they were carried out, who was the leader of these influences, what was the greatest influence in Ukrainian philosophy. The study provided the following answers to these questions: the motivation for Polish influence was, among other things, the desire to support an independent Ukrainian state, culture and philosophy; these influences were exercised both consciously by Polish philosophers themselves and by the interest of Ukrainian philosophers in Polish achievements in philosophy, in particular in philosophical terminology; the main leaders of Polish philosophical influences were Polish and Ukrainian philosophers, as well as authors of translations of philosophical works from Polish into Ukrainian; the spheres of the history of philosophy, logic, philosophy of education, political philosophy and some others were most influenced in Ukrainian philosophy, that can be judged, in particular, by the works of Polish philosophers translated from Polish into Ukrainian. Polish philosophy simplifies the path of Ukrainian philosophy to philosophical classics, which is an advantage, and at the same time using Polish philosophy can limit the desire of Ukrainian philosophers to seek their own solutions and in particular their own philosophical terminology, which can already be a significant drawback. The prospect of interaction between Ukrainian and Polish philosophies should be their mutual influence and full inclusion of Polish and Ukrainian philosophical communities in the world philosophical discourse. Key words: philosophical discourse, philosophical translation, Ukrainophilia, Polish influences, national philosophical dictionary, philosophical community.

Anthropological Aspects of the Digital Transformation of Society: Articulating the Problem

The general logic of the informatization process, its pace and scale are illustrated here based on the analysis of documented solutions and practices of digital transformation in modern Russia (including the Arkhangelsk Region). Covering the spheres of the economy, social life, and public administration, digital transformation alters the social space, actualizes and shifts the focus to anthropological problems. This paper suggests considering the following questions. What is the place of a person in a rapidly changing world? What can be opposed to the deformation of the existential dimensions of personality? What efforts and in what direction should be made to preserve the human nature (humanity) of a person? What is the role of the state, culture, and religion in solving anthropological problems: what tools do they have to solve them? The analysis shows that time has come to take deliberate steps to find answers and solutions. The traditional humanitarian paradigm defines a person as a standard of truth, paving the way for struggle of interests, politicization of all spheres of activity, and the rule of force. Philosophers have been talking about the limitations of this paradigm throughout the last century, as the established new European approach demonstrates the reality of the “death of the human”. The author suggests turning to the idea of achieving spiritual maturity, transformation, and improvement of a person. This idea rests on the thousand-year-old Russian Orthodox culture. Russian philosophers focused on it for a reason: being based on the values that formed the archetype of Russian people, the idea of internal (and, first of all, moral) transformation of a person has great potential. Today, however, it is poorly understood and rather underestimated. Considering this idea within the framework of the nation state–culture–religion triad and implementing it could be of great benefit, becoming a compensatory mechanism for solving anthropological problems of the digital transformation of society.

PRODUCTION OF ALPHA AMYLASE AND CELLULASE FROM SOLID STATE CULTURE OF ASPERGILLUS OCHRACEUS: A FEASIBILITY ANALYSIS

The growing demand and application of industrially important enzyme necessitate the need to explore new sources with diverse enzymes ranging in their specificity and activities. Enzymes are safe alternatives to chemical synthesis due to minimum side effect and ease of manufacturing. Solid state fermentation (SSF) is a cost-effective alternative to submerged fermentation with agro-residues or waste, often being used as substrate for growing diverse organisms for production of metabolites. Current study is one of the scarce report on exploring alpha amylase and cellulase production ability Aspergillus ochraceus (MTCC 1877) using wheat bran as substrate at relative humidity of 90% and at 30 ºC, for 7 days. Result showed the potential of Aspergillus ochraceus (MTCC 1877), as potential source of the two enzymes. Results revealed comparatively higher alpha amylase activity in the SSF extract of Aspergillus ochraceus (MTCC 1877) in comparison to Trichoderma longibrachiatum (ITCC 7839). On the contrary, comparatively higher cellulase activity was observed in the SSF extract of Trichoderma longibrachiatum (ITCC 7839). The results showed the potential of Aspergillus ochraceus (MTCC 1877) as a source of the two enzymes. Variation in enzymes activity may be attributed to the experimental culture conditions and may be further optimized to enhance the enzymes yield.

Culture and annual report readability

Purpose This study aims to examine the effect of state culture on the readability of narrative disclosures in annual reports based on firms located in all 50 states of the USA. Design/methodology/approach The author uses the cultural tightness and looseness (Harrington and Gelfand 2014) index at the state level and the BOG index (Bonsall and Miller, 2017) as the primary measures of annual report readability. Findings Using US data from 1994 to 2019, this study finds that the state level of cultural tightness in which firms are located positively affects firms’ annual report readability. In addition, the study finds that the positive effect of cultural tightness on annual report readability is pronounced in subgroups with high litigation risk while the result does not hold with subgroups that have low litigation risk. The results are robust when alternative proxies for annual report readability are used and historical location and the states in which firms are incorporated are considered. Originality/value This study contributes to the growing literature on the determinants of readability in annual report because firms’ narrative disclosure in annual report varies depending on the information environment, litigation risk, embedded in each state culture where firms are located.

Chattel Slaveries in Classical Greece

Greek chattel or commercial slavery developed from general growth and sophistication of economic activity in emerging city-state culture. At Athens and elsewhere, non-commercial forms of slavery evanesced. As the supply of Greek slaves lessened for economic and ideological reasons, Greeks began to acquire slaves almost exclusively from non-Greek peoples. Slaves were considered private property but, as Aristotle argued, they were also considered ‘animate tools’, a category marking distinction from other animal property. Athenian slaves could enjoy a measure of behavioural latitude, some protection from arbitrary violence, and in some ways participated in the wider polis. However, exploitation was normal (sometimes with abuse) and constituted the essence of the slave system. Slave labour was prominent in the classical Greek economy, as slaves were numerous. Finally, although manumission was possible and perhaps frequent, complete integration into wider society was limited at Athens.

Pedagogical theories and the process of internalization of moral values

The present article proposes to reflect on the process of internalization of moral values as the primary objective of Education, through historical and philosophical sources, analyzing, for this, theoretical frameworks of Pedagogy, such as: Comenius, Pestalozzi, Herbart and Durkheim. Our methodology was based on the bibliographic and authorial writings of these theorists and we try to question the logic established in pedagogical discourses, starting from the critic of moral values formulated by Friedrich Nietzsche, emphasizing aspects present in the referred theories and their reverberations in singularities and collectivities. The process of internalizing moral values had as its priority making education an instrument for the ordering of subjects, making it useful to the interests of state culture. It is understood that subjectivities are constituted inside and outside for the moral field and that the same is not alien or should be non-existent in school. However, it has been attempted to demonstrate in this article, how the moral field has been reduced to a process of disciplining and ordering, according to pre-determined models, virtues and values, which shows the limited pedagogical perspective in the vision of the moral field, which from its conception responds to interests and prioritizes the maintenance of the status quo.

Circus Industry in the Context of State Culture Policy: Culturological Analysis

The aim is to conduct the culturological analysis of circus industry in modern Ukraine in the context of the state culture policy, define and substantiate the essential contents of the state regulation of circus industry in the context and within its legislative and normative­legal field. The relevance of the main provisions of this study in the formation of the latest scientific discourse in the field of circus art is substantiated. The basic concept of circus industry was updated, which lies in formation of a legislative and regulatory framework for the development of national circus art. The culturological analysis of the circus development program is carried out. It is emphasized that the legislative and regulatory framework of the sphere of culture has universal, on the one hand and on the other hand specific provisions, inherent only in a particular art form. Emphasis is made on the need to introduce a modern, civilized paternalistic state policy for the development of circus art, in particular. It is emphasized that modern civilized paternalism will allow to maintain a stable presence of the national circus product at the national and world market of cultural and artistic services, and through this — to provide the stable development of domestic circus industry. It is updated that thanks to modern paternalism and enhanced budget support for all components of the circus industry, such as: training systems for creative and managerial staff, amateur circus art system, stationary circuses system, will ensure sustainable development of the national circus industry in its entirety. Therefore, the purpose of the article is to carry out a culturological analysis of circus in modern Ukraine in the context of state culture policy, to determine and justify the essence of state regulation of circus, in the context and within its legislative and regulatory framework. As the most scientific ones for the study of circus industry in the context of state culture policy can be considered the following methodological approaches: culturological analysis of the legislative and regulatory field of culture; convergent­divergent approach, which considers the legislative and regulatory framework in a dynamic aspect as an integral system that normalizes the relations between the state and the sphere of culture and creates conditions for the development of arts; the principle of comparative analysis, aimed at identifying specific components and finding universal, peculiar to the entire artistic sphere legislative and regulatory documents. Thus, the scientific novelty of the represented work is that the state culture policy in the field of circus industry is considered as an integral, systemic phenomenon, the basic component of which is the legislative and regulatory field. Conclusions. Since Ukraine’s independence, the state has formed and pursued a culture policy that regulates the relationship between the cultural and artistic spheres and the state. After all, the state provides the development of culture and art, free access to cultural heritage, provides comprehensive artistic and aesthetic education of the population, supports the activities of cultural industries. The basic component of the state culture policy is the legislative and regulatory field. Ukraine has formed a meaningful and extensive legal framework for all types of art that are developing in our country. The legislative base of the culture sphere ensures the sustainable development of culture and art, the formation of an integral system of institutions and institutions that produce cultural and artistic products, train artistic personnel for the field of culture and art. It can be stated that the circus industry in Ukraine, unfortunately, was left out of the attention of culture sphere politicians and statesmen, because currently not developed and adopted the Law of Ukraine “On Circus Industry and Circus Art”, which would ensure further development of circus and circus art. The adoption of this law is timely and extremely relevant in the current socio­cultural realities. Prospects for further research. Cultural theorizing of circus, in particular in the context of state culture policy, creates the preconditions for the emergence of the latest humanities — circology, a science that will carry out an integral analysis of circus. A new scientific discipline — circology, will provide a harmonious combination of theory and practice of circus, both within the national boundaries of scientific discourse and in the field of international scientific theorizing of art in general.