bluuebunny/crossref_metadata_2025 huggingface dataset:
IMLEMENTASI KEBIJAKAN REVITALISASI PASAR TRADISIONAL SARIJADI OLEH PD. PASAR BERMARTABAT KOTA BANDUNG
Authors: MULYATI YUYUN , SURTIANI ANI
Published: July 2021

This study aims to analyze and describe the implementation activities of revitalization policy of Traditional Market Sarijadi by PD. Pasar Bermartabat of Bandung City which includes organization, interpretation and application. This research uses qualitative approach with descriptive method of analysis. Data collection techniques were conducted with in-depth interviews, observations and literature studies. The results of the study indicate that the organization has not been supported by human resources and facilities in accordance with needs, while the funds are sufficient. Establishing  a thematic organic vegetable market for Sarijadi Market and direct socialization to higher education and comparative study followed by traders and employees and Directors of PD. Pasar Bermartabat of Bandung city  is an organizing method. Interpretation of activities related to work programs and revitalization activities has not been supported by future guidelines and targets because no Strategic Plan has been determined yet. While the application activity of the Implementation of Sarijadi Traditional Market Revitalization Policy by PD. Pasar Bermartabat of Bandung City associated with the service has been using information technology for levy and maintenance services of Business Registration Letters and promotions for rental offerings. Research report on the Implementation of Sarijadi Traditional Market Revitalization Policy by PD. Pasar Bermartabat Bandung City has not yet run. Research suggestions need to be established immediately in the Strategic Plan, training and training facilities are needed, the addition of infrastructure.
TATA KELOLA PEMERINTAHAN DESA PASCA IMPLEMENTASI UNDANG-UNDANG DESA
Authors: SUHENDAR DEDEN
Published: July 2021

Although the village has been given authority by the Village Law to conduct its own affairs, in practice most of the villages studied still tend to depend on the district government. Related to the implementation of village democracy, the space for citizen articulation has not yet been functioned optimally. BPD, as a vehicle for the representation of citizens has not played an optimal role, and there is no effort to strengthen these roles, both from the BPD itself and by residents. So that it can be said that village governance after the implementation of the Village Law can be said to have not experienced much change. The village's authority to form Perdes is also not fully utilized. Not many perdes have been issued, other than major perdes such as the APBDes. With full authority, more perdes should be issued because the consequences will be that many matters will be managed by the village itself. The mindset of the village head seems to have shown something positive, in the sense that the village head has begun to open up democratic space, but nevertheless it takes courage to run it without the need for fears of intervention from the district government. The low quality of democracy has an impact on the performance of village governments. Government performance is only understood as physical development performance. Voices from residents regarding other development needs besides physical development are still not accommodated. In the Sarinagen case, the development carried out was more likely because of the will and initiative of the village head. Even though it still refers to the will of the people conveyed in the Musdes, the portion is not significant.
PENGARUH MOTIVASI TERHADAP KINERJA PEGAWAI PADA KANTOR KEMENTERIAN AGAMA KABUPATEN SUBANG
Authors: SUPRIYADI ENDANG IRAWAN
Published: July 2021

Work motivation in an organization has a very important role in influencing employee performance. The study conducted in Subang at the Ministry of Religion office, the problem facing in the office was employees’ low performance. To strengthen the problem occurs, based on the writer’s opinion related to the work motivation was not developed well in the Office of the Ministry of Religion, Subang. This study using an explanatory survey as a method. Based on the results of writing and simultaneous discussion, it was revealed that the work motivation variables of empirical employees had a big influence on the performance of the Ministry of Religion employees in Subang Regency by 85.8%. The conclusion about the contribution of the work ability variable of the Ministry of Religion of Subang Regency to the performance of the employees of the Office of the Ministry of Religion of Subang Regency (Y) was 85.8% while the remaining 14.2% was influenced by other factors.
Role of ivermectin in prophylaxis and treatment of Covid-19 patients: A systematic review
Authors: M Balasubramanian
Published: July 2021

For a systematic review, the present study made an extensive review around the formulated question by identifying, selecting and critically appraising data based on a comprehensive and reproducible search strategy. It was found that there exists a significant literature which speaks positively about the role of Ivermectin in prophylaxis. The drug has been found statistically significant in mortality reduction, clinical recovery time and viral clearance. Contrary to what the WHO has claimed, Ivermectin prophylaxis was associated with a very low rate of disease progression.
AUTISMO E A PRÁTICA PSICOPEDAGÓGICA
Authors: BONFIM MONFORT DE OLIVEIRA FERNANDA
Published: July 2021

presente artigo tem como objetivo elucidar a importância da intervenção pedagógica no processo ensino-aprendizagem da criança autista. Objetiva-se compreender o histórico dos estudos sobre o “autismo”, definindo os conceitos e principais sintomas do mesmo. Pretende-se demonstrar a relevância da intervenção e os principais tipos de intervenção. Desta forma, elucida-se a prática pedagógica com a criança autista. O artigo será pautado em referências bibliográficas e estudos dos principais autores sobre a temática, artigos bibliográficos e livros de conteúdo especializados, para ampliarmos nosso repertório teórico. O autismo é uma inadequacidade no desenvolvimento que se manifesta de maneira grave por toda vida. É incapacitante e aparece tipicamente nos três primeiros anos de vida. Acomete cerca de 20 entre cada 10 mil nascidos e é quatro vezes mais comum no sexo masculino do que no feminino. Não se conseguiu até agora provar qualquer causa da doença. Por ainda não ter uma causa específica definida, é chamado de Síndrome (conjunto de sintomas) e como em qualquer síndrome o grau de comprometimento pode variar do mais severo ao mais brando e atinge todas as classes sociais, em todo o mundo.
Data Analysis of Shipping Cycle in Dry Bulk Market
Authors: Yang Jin
Published: July 2021

The dry bulk market BDI index fell from 11,793 points on May 20, 2008 to 290 points on February 10, 2016, which is a very certain "downward cycle" of the shipping market, showing an "L" shape. By citing random samples and big data, the paper analyzes the causes of the "L" type cycle. First, through random sample data, a binary measurement model with BDI index as the dependent variable and dry bulk market supply and demand as independent variables is established, and it is concluded that the "down cycle" of the dry bulk market is caused by the "supply factor"; then the paper continues to quote big data, that is, to use "whole sample" to further analyze the sub-variables of supply variables. Finally, the paper concludes that the "downward cycle" of the dry bulk shipping market is "L" shaped, which is caused by changes in the "market structure" of the shipbuilding market.
On the Limits of Rentier State Theory: An epistemological Insight
Authors: Shehab Elmekdad
Published: July 2021

For decades, The rentier state theory has provided the most popular explanations for the sociopolitical dynamics in the Arab Gulf states, however, due to the rapid transformations in the Gulf societies in recent years, the theory went under severe critiques especially after its failure to predict the emergence of a new Gulf social contract after the oil crisis of 2014. This essay has tried to shed the light on one of the missing dimensions of these critiques by arguing that this failure might have occurred because the rentier state theory adhered to an obsolete epistemological paradigm of modernity that was incapable of dealing with such a complex social phenomenon from the beginning. Also, seeking epistemic healing, the essay highlighted the most recent shift in the philosophy of science toward a complexity paradigm and referred to its potentials to exceed the limits of the rentier paradigm.
The Effect of Agricultural Polices on Promoting Palestinian Farmer Resilience
Authors: Zaid Shaima Jamal , Iriqat Ismail
Published: July 2021

The purpose of the study is to investigate the effect of agricultural policies on promoting the resilience of Palestinian farmers, as the study followed the quantitative and qualitative approach that relies on studying the phenomenon as it exists in reality and is concerned with describing it as an accurate and quantitative and qualitative expression. To achieve the objectives of the study, an interview was designed and directed to a sample Made up of five experts specialized in agricultural affairs. A questionnaire was also designed and directed to a sample of (150) farmers. The results of the study revealed that the impact of agricultural policies contributes to strengthening the steadfastness of Palestinian farmers, with an average of (3.4), with a medium degree. Sufficiency for Palestinian farmers. In light of the results, the study recommended the need for the Palestinian government to increase the share of agriculture in the general budget, since the agricultural sector is in a dangerous condition and must be taken care of, and the need to encourage farms and notify them of safety by protecting the market, by preventing the entry of non-local products, especially those of the Israeli occupation (being competition For local products, by lowering their prices) to ensure that the farmer sells his crops.
Reviewer Acknowledgements for Journal of Education and Learning, Vol. 10, No. 4
Authors: Lin Grace
Published: July 2021

Reviewer Acknowledgements for Journal of Education and Learning, Vol. 10, No. 4, 2021
Flupentixol/melitracen for chronic refractory cough after treatment failure with other neuromodulators
Authors: Chen Q. , Zhang M. , Si F. , Wang S. , Xu X. , Yu L. , Lai K. , Qiu Z.
Published: July 2021

BACKGROUND: Gabapentin and baclofen are recommended for the treatment of chronic refractory cough (CRC). We investigated the efficacy of flupentixol/melitracen in patients unresponsive to these neuromodulators.METHODS: A total of 101 patients with CRC who failed to
respond to gabapentin and baclofen were recruited, and treated with flupentixol/melitracen. The prevalence of cough resolution and changes in the Cough Symptom Score (CSS), cough thresholds to capsaicin, Hull Airway Reflux Questionnaire (HARQ), Leicester Cough Questionnaire (LCQ), Generalized
Anxiety Disorder-7, Hamilton Anxiety Rating Scale, Patient Health Questionnaire-9, and Hamilton Depression Rating Scale-24 were evaluated after treatment.RESULTS: Ninety-eight patients (97.0%) completed the study. The overall successful cough resolution rate was 62.4% (63/101).
Cough resolution was accompanied by an obvious decrease in the CSS and HARQ score and a remarkable increase in cough thresholds to capsaicin challenge and LCQ score, whereas anxiety and depression scores did not change significantly. The prevalence of adverse effects (e.g., insomnia and dizziness)
was 21.8%. The prevalence of cough recurrence within 2 weeks after treatment cessation was 17.8%.CONCLUSION: Flupentixol/melitracen may be an efficacious option for CRC unresponsive to other neuromodulators.
A Comparison of Methylphenidate (MPH) and Combined Methylphenidate with Crocus sativus (Saffron) in the Treatment of Children and Adolescents with ADHD: A Randomized, Double-blind, Parallel-Group, Clinical Trial
Authors: Khaksarian Mojtaba , Ahangari Nazanin , Masjedi-Arani Abbas , Mirr Iman , Jafari Hassan , Kordian Saeed , Nooripour Roghieh , Hassanvandi Saba
Published: July 2021

Background: Attention-deficit/hyperactivity disorder (ADHD) is characterized by behavioral and neurodevelopmental problems. It is estimated that 3 - 7% of children and adolescents suffer from this problem. Apart from synthetic drugs, other effective types of medication like herbal medicines are of great importance. Objectives: This study aimed to evaluate the effectiveness of methylphenidate (MPH) and its combination with Crocus sativus (saffron) in the treatment of children suffering from ADHD. Methods: The sample included 70 children aged between 6 and 16 years who had been diagnosed with ADHD. The patients were randomly assigned into two equal groups (n = 35 in each group). While both groups received 20 or 30 mg/d of MPH (20 and 30 mg/d for < 30 and > 30, respectively), one of them also received 20 or 30 mg/d of saffron in a capsule based on BMI (20 and 30 mg/d for < 30 and > 30, respectively). To collect data, parents and teachers completed Attention-Deficit/Hyperactivity Disorder Rating Scale-IV (ADHD-RS-IV). Also, for analyzing the data, the repeated measures analysis of variance (RMANOVA) was used. Results: The results of general linear model (GLM) repeated measures indicated that in both groups, the patients had less symptoms after eight weeks of treatment. However, after four weeks, the average score assigned by the parents and teachers in the MPH with saffron group was lower than the average total score in the MPH group (P < 0.05). Conclusions: Using MPH combined with saffron proved to be more effective in the treatment of patients suffering from ADHD compared to separate treatments. It seems that the duration of therapy can be reduced and the effectiveness be improved by prescribing proposed combined treatment.
A Reconsideration of Aquinas’s Fourth Way
Authors: Kerr Gaven ,   Philosophy Documentation Center
Published: July 2021

Attitudes towards the fourth way differ from incredulity and embarrassment to seeing it as a profound demonstration of God’s existence. Aside from general treatments on all the five ways, the fourth way has received little by way of direct commentary in comparison to the other better known (and arguably better appreciated) ways. In this article I seek to present Aquinas’s fourth way as a way to God which makes use of his general and more familiar metaphysical reasoning. This serves to give the reading of the fourth way as a profound argument for God’s existence, and also to integrate it with the other four ways given the common metaphysical backdrop.
Objetivo CINE 3: Análisis del éxito y abandono educativo. Implicaciones para la orientación
Authors: Morentin-Encina Javier , Ballesteros Velázquez Belen
Published: July 2021

RESUMENLa preocupación por el Abandono Temprano de la Educación y Formación (ATEF) es una constante en políticas europeas y nacionales, justificando medidas educativas específicas para reducirlo. Aunque no disponemos de evaluación oficial sobre la eficacia de estas, observamos que el porcentaje de abandono en España viene disminuyendo en los últimos años. Desde el punto de vista de la orientación educativa, interesa evidenciar las transiciones entre distintas etapas hasta la consecución del nivel CINE 3: ¿cómo se produce la progresión en secundaria obligatoria hacia secundaria postobligatoria? ¿cómo incide la FPB en el cálculo del abandono? Para ello, se han realizado análisis comparados y longitudinales a partir de los datos proporcionados por el Ministerio de Educación y Formación Profesional (MEFP). Los resultados muestran que la mayoría de las personas tituladas en secundaria obligatoria continúan estudiando con éxito, contribuyendo así a la reducción del ATEF. Sin embargo, un 30% del alumnado que comienza sus estudios en ESO, no llegan a terminarlos, siendo aproximadamente dos terceras partes de ese porcentaje quienes abandonan antes de 4º. En el momento actual, la reducción del ATEF está relacionada con la distinta consideración de la FPB y los PCPI´s a los que sustituye. Siendo el éxito de la titulación en FPB menor que en los PCPI´s, su contribución a la mejora de la cifra de abandono es clara porque permite certificar un nivel CINE 3. Por ello, urge valorar el funcionamiento y logro de medidas de flexibilización en centros educativos que faciliten el éxito escolar.
Análisis de validez de constructo y confiabilidad de dos instrumentos para evaluar las actividades de orientación profesiográfica
Authors: Mata-López Walter A. , Juárez-Hernández Luis G. , Tobón Sergio , Montesinos-López Osval A.
Published: July 2021

Se realizó un análisis de la validez de constructo y confiabilidad de un cuestionario para evaluar una jornada profesiográfica y una rúbrica para evaluar la exposición de las carreras. El análisis de validez de constructo se efectuó mediante un análisis factorial exploratorio y la confiabilidad mediante el Alfa de Cronbach. Para el cuestionario, el análisis mostró que solo el 53% de sus ítems presentaron cargas factoriales significativas (CF>0.65), los cuales estuvieron representados en tres dimensiones (Grado de satisfacción con las características de la carrera, Grado de satisfacción con la facultad y Recomendación de la FIME3 y de la carrera) de las cinco que se propusieron de manera inicial. Para la rúbrica, los resultados se correspondieron con lo propuesto teóricamente. La confiabilidad de ambos instrumentos fue adecuada (Alfa de Cronbach de 0.907 y 0.908). Se puede concluir que el análisis efectuado favoreció la depuración de los instrumentos; sin embargo, la limitación del presente estudio fue el tamaño de muestra por lo que los resultados no pueden ser considerados concluyentes. Se aportan implicaciones del estudio para la orientación profesional.
Evaluación de conductas y actitudes de búsqueda de empleo. Revisión y validación de tres escalas para la orientación profesional
Authors: Piqueras Gómez Rafael , Carrasco Hernández Antonio , Rodríguez-Arias Palomo José Luis , Altuna Urcelay Ángel
Published: July 2021

Uno de los objetivos fundamentales de la orientación profesional es facilitar la integración laboral. Para ello, necesita contar con instrumentos válidos y fiables que evalúen el proceso de búsqueda de empleo. Se pretende ampliar y mejorar tres escalas utilizadas por el Servicio de Empleo y Formación de la Región de Murcia (SEF) dirigidas a medir los principales elementos cognitivo-conductuales implicados en el proceso de búsqueda de empleo: sistema facilitador de inserción (SFI), conductas de búsqueda de empleo (ICBE) y expectativas de búsqueda de empleo(ECPBE). Después de estudiar su fiabilidad y validez se eliminan algunos ítems y se añaden nuevos elementos basados en la revisión de la literatura y la opinión de expertos. Las escalas mejoradas se someten a validación mediante análisis factorial confirmatorio de una muestra de 472 personas. Atendiendo a los resultados, las nuevas escalas presentan una fiabilidad adecuada en todos sus elementos con un alfa de Cronbach superior a .7. Muestran una adecuada estructura y ajuste en el modelo de medida robusto Satorra-Bentler χ2 (494) = 972.43 (p= .000), NFI= .9, NNFI= .92, CFI= .93 y RMSEA= .05 con una correcta validez convergente y discriminante. Se concluye que, las escalas mejoradas constituyen una medida válida y fiable de las principales variables implicadas en la búsqueda de empleo y una herramienta útil para la toma de decisiones basadas en la evidencia sobre la idoneidad de las actuaciones de orientación profesional dirigidas a personas desempleadas.
Cyberbulling en una muestra universitaria española
Authors: Serrano García Cristina , Royo García Pilar , Laorden Gutiérrez Cristina , Giménez Hernández Montserrat
Published: July 2021

El estudio del cyberbulling se ha centrado en las etapas educativas previas a la universitaria, sobre todo en educación secundaria. El objetivo del trabajo es aportar datos sobre la prevalencia y las formas más frecuentes de cyberbulling en el contexto universitario. La muestra está formada por 776 estudiantes de 4 titulaciones de Grado (Magisterio en Educación Infantil, Magisterio en Educación Primaria, Educación Social y Psicología), matriculados de 1º a 4º curso (131 varones y 654 mujeres). Se utilizó el cuestionario ECIP-Q, de Del Rey et al. (2015), adaptado a un formato online, que identifica los roles de víctima, agresor, agresor victimizado y no implicado. Se utilizó una metodología cuantitativa. Los resultados muestran que el 4% de los participantes se identifica como víctima; el 7,9% como agresor y el 1,4% como agresor-victimizado. Los roles de implicación se encuentran en los cuatro cursos, siendo mayor el porcentaje de víctimas y de agresores en el último curso. Las formas más frecuentes de victimización son: ser insultado a través del móvil o internet y ser excluido o ignorado de una red social, seguidas, a cierta distancia de las amenazas, la difusión de rumores o colgar información personal. Se concluye que el cyberbulling está presente en la universidad con todos los roles y que es necesario que los servicios de orientación universitarios implementen programas de intervención para prevenir y reducir el cyberbulling y potenciar buenas prácticas en las redes sociales, ya que el ciberacoso no parece remitir con la mayor madurez de los jóvenes.
Coaching ejecutivo más allá de la relación diádica: el problema del contexto y la cultura organizacionales
Authors: Revilla Castro Juan Carlos , Cardona Herrero Sergio , Arqueros Fernández María Trinidad
Published: July 2021

El coaching ejecutivo ha dado lugar a numerosos desarrollos de orientación básicamente prescriptiva. Una perspectiva crítica y con base empírica puede permitir ir más allá de la retórica del coaching e identificar las tensiones y las contradicciones de los procesos de coaching en un contexto organizacional, como entorno relacional y cultural (simbólico). El objetivo de este trabajo es acercarnos críticamente al coaching ejecutivo individual en la práctica, estableciendo las diferencias entre lo preconizado por las teorías y los expertos del coaching y lo que se hace en las empresas. Mediante 50 entrevistas en profundidad a coaches y coachees, identificamos cuatro grandes discursos sobre el coaching ejecutivo: a) herramienta de crecimiento personal; b) relación diádica; c) resolución de problemas en equipos de trabajo; y d) mecanismo de cambio organizacional. El análisis muestra las tensiones y las contradicciones ad intra y entre los discursos y, con ello, la importancia de considerar el contexto organizacional.
On the legal problems of operation of highly automated vehicles in road traffic
Authors: Amelichkin Aleksei Viktorovich
Published: July 2021

The subject of this research is the system of legal relations in area of ensuring road safety in terms of operation of highly automated vehicles on public roads. The object of this research is social relations arising in the context of operation of highly automated vehicles traffic on public roads. The goal of this article consists in examination of the normative legal framework that regulates the peculiarities of operation of highly automated vehicles, as well as in development of recommendations for improving the normative legal framework. The author explores the issues of normative legal regulation of operation of highly automated vehicles on public roads. Special attention is given to the current issues of legal nature. The novelty is defined by the need to improve legal mechanism for the operation of highly automated vehicles on public roads. The author identifies the problems and offers solution on enhancing road safety in terms of operation of highly automated vehicles on public roads for protecting the road users. The conclusion is made on the need to revise the normative legal acts in the area of ensuring road safety for the purpose of achieving a positive result from implementation of highly automated vehicles into road traffic. The acquired results can be used in the legislative activity of government authorities, law enforcement practice, educational process of the educational institutions, scientific research of the experts on ensuring road safety, improvement of the branches of the Russian legal system.
Patent Box Regime: possibilities of implementation in the Russian practice of profit taxation
Authors: Samokhvalova Ksenia Vladimirovna
Published: July 2021

The subject of this research is the foreign experience of stimulating innovation activity of the companies via introduction of Patent Box Regime. The author underlines the importance of this mechanism as a measure for supporting the actors of the innovation economy on the stages of introducing innovations into production, and making profit from the efficient use of intellectual capital. The author analyzes the international statistics of acquisition of patents and key elements of preferential taxation of their income. Based on the collected material, the author examines the possibilities of implementation of such mechanism in the Russian practice. Special attention is given to the potential consequences of granting new incentives from the perspective of formation of the revenue part of the budgets of the budgetary system of the Russian Federation. The main result of this research consists in the development of a specific taxation regime for income from the use of intellectual property objects to be implemented in the Russian Federation. The author believes that the optimal mechanism is a deduction of up to 40% of qualified incomes from the corporate income tax base; at the same time, the incentive should not lead to the decrease of federal budget receipts. As sources of covering the shortfall in budget revenues of the constituent entities of the Russian Federation, the author considers the abolition of reduced tax rates for certain categories of taxpayers, as well as the extension of the limit on the transfer of loss, The conclusion is made on feasibility of implementation of Patent Box Regime in Russia considering foreign experience and domestic specificity of the country.
Digitalization and tax control: the experience of foreign administrations and possibilities for its implementation in Russia
Authors: Sekushin Aleksei Yur'evich
Published: July 2021

The subject of this research is the experience of foreign administrations on implementation of the instruments of digital tax control and development of the service function of tax authorities. The experience of foreign administrations is viewed within the framework of the response of tax authorities to the manifestations of digitalization, which is also reflected in the emergence of new sources of income and new ways of interaction on the job market. The relevance of this research is defined by digital transformation of the economy, which entails the emergence of new types of relations between taxpayers that, which should be regulated by of tax administrations via expanding the capabilities and methods of tax control, as well as the trend towards customer-oriented tax authorities. A detailed overview is conducted on the experience of Western countries with regards to modernization of tax administration. The statistical data are analyzed for substantiating the conclusions on the positive nature of such experience. The author makes recommendations for the implementation of foreign experience in the Russian tax system. The goal of this work consists in the analysis of foreign experience of implementation of digital technologies in the sphere of taxation, outlining most successful examples of digitalization, as well as assessment of the possibility of implementation of foreign experience by the Russian tax authorities. The novelty lies in the author’s proposal of the new aspects of simplification of tax system, introduction of the new instruments of tax control, and expanding the circle of taxable transactions based on the experience of foreign tax administrations. The conclusion is formulated that the implementation of the practices considered in the article would lead to simplification of the tax system, implementation of the instrument of digital tax control, and expansion of the tax base in different economic sectors.
On certain peculiarities of implementation of tax on professional income
Authors: Pianova Marina
Published: July 2021

This article explores the experiment on the establishment of special tax regime – “tax on professional income” in the practice of administering individual entrepreneurial activity and unreported employment. The author determines the uncertainty of the legal status of the self-employed citizens as a new category of taxpayers; outlines the problem of unreported employment as one of the prerequisites for conducting the experiment; as well as characterizes the peculiarities of different categories of self-employed citizens. Special attention is given to the assessment of factors of a significant increase in taxpayers in the category of tax on professional over a short period of the conducing the experiment. The article reviews certain controversial issues of the practice of implementation of experimental tax regime and the main reasons for its attractiveness for the taxpayers. The research employs the methods of analysis and synthesis, description, comparison, analogy, statistical data analysis. The author examines the hypotheses on the factors of substantial increase in the number of taxpayers in the category of tax on professional income, which include the expansion of the territory for the experiment, mass scale transition of taxpayers from other special tax regimes, use of tax in professional income for tax optimization purposes. The statistical analysis of tax reporting and review of the expert opinions allowed the author to conclude on the relevance of the special tax regime – “professional income tax”, its potential application as a method for legalization of income of self-employed citizens, as well as the need for interim assessment of the results and the fiscal effect of the conducted experiment.
Vectors for improving control of the customs value of imported goods on the territory of EAEU member-states
Authors: Afanasenko Daria Sergeevna
Published: July 2021

International trade is growing rapidly; a sizable amount of goods is shipped from one country to another on daily basis. Special attention is given to control of the customs value of goods, since the amount of collected customs charges depend on the customs value. The research aims to determine the problems of controlling the customs value of goods and seek the ways to solve them. For achieving this goal, the author set the following tasks: 1) analyze the legal framework of EAEU on assessment of the customs value of imported goods; 2) analyze the case law on application of the methods of determining customs value ; 3) examine the organizational structures for controlling the customs value of goods imported into EAEU; 4) leaning on the accumulated information, outline  the key problems of customs value control; 5) develop recommendations for improving the instruments of customs value control of imported goods. The object of this research is the activity of customs authorities within the framework of verification of customs value of imported goods. The subject of this research is the control of the customs value of goods on the example of Russia as EAEU member-state. The main results of this research consist in outlining the problems arising in implementation of customs value control, as well as the highlighting the areas for its improvement. The author offers to amend legislative acts that would consider commission to the freight forwarder, as well as establish a minimum list of documents to confirm transport deductions and commission to the freight forwarder. Recommendations are also made on promoting the development of a unified register of the object of intellectual property, cooperation between the Federal Customs Service of Russia and Federal Service of Intellectual Property (Rospatent) to create a “customs declarant profile” for accurate accounting of license duties. The transparency of pricing data of the customs database along with the information on categorization of the participants of foreign economic activity, were determined as the ways for improving customs control.
Ambiguity of boundaries of tax optimization: the problem of the Russian tax system
Authors: Vachugov Igor' Viktorovich , Martynov Oleg Nikolaevich
Published: July 2021

The subject of this research is the boundaries of tax optimization of the Russian tax system. The goal is to outline the reasons and method of for removing ambiguity of such boundaries. The consequences of ambiguity of boundaries of tax optimization not only limit the development of businesses, but also entail the disproportions of social development, contradictions between the government on the one hand and the middle class and disadvantaged population groups that participate in the financial and economic relations on the other hand, and thus, undermine confidence in the government. The reasons for such negative phenomenon are as follows: the absence of the unity of opinions on the concept of tax optimization; unregulated division of rights to establish the boundaries of tax optimization by the judicial, legislative and executive branches; vagueness of the terms and definitions characterizing these boundaries; no set rules for establishing the consequences of exceeding these criteria. It is revealed that the new doctrine in the form of a judicial-legal symbiosis of determining the boundaries of tax optimization did not resolve all issues associated with ambiguity of these boundaries. The author’s special contribution lies in substantiation of the shift in conceptual approaches towards the term “tax optimization”, which should exclude the use of this term circumventing the law. The article describes the advantages of legislative regulation of the criteria of tax optimization over judicial regulation. The author specifies the terms and definitions necessary for marking out boundaries of tax optimization on the legislative level. The novelty of this research consists in substantiation using the factor analysis of judicial tax disputes of legislative consolidation of the concept of tax reconstruction with regards to corporate income tax in accordance with the methodology recommended by the tax service, with extension of its application in case of cooperation of the evader with the auditor for preventing tax offences
The specificity of using political spectacle technique in the Russian and U.S. politics
Authors: Demetradze Marine Rezoevna , Buslaev Artem
Published: July 2021

This article is dedicates to the relevant topic of using manipulative technique – the so-called political spectacle, which is implemented via the method of substituted governance/participation. The authors give a new perspective on the concept developed by the U.S. sociologists; introduce the category of dichotomy “governance/participation”; expose the essence of the revival of conservative sociocultural values. Comparative analysis is conducted on the political processes that take place in the United States and the Russian Federation. The article determines their common and specific features, which reveal the factors of accelerated modernization in the United States and factors that impede such processes in the Russian Federation. In conclusion, the author makes recommendations aimed at overcoming Russia's stagnation in this regard. The acquired materials are valuable for the experts in the field of international relations, political scientists, cultural anthropologists, sociologists, as well as anyone interested in improvement of Russia–United States relations. Multiple Russian and foreign research are dedicated to the revival of the traditional forms of governance in modern Russia, as well as in the entire post-Soviet space, which distorts the fundamental elements of democracy. However, this is the first research on examination of the traditional form of governance and its application to modern realities in the context of political spectacle, introduced into sociology by the American scientist Murray Edelman. An attempt was made to apply M. Edelman’s methodology in the conditions of Russian reality; carry out a comparative analysis of the  political processes, functionality of the  institutions, political culture of the Russian and American societies; and offer the ways of overcoming difficulties and issues related to transition of the modern Russian society to a higher level of modernization development.
On the differences in the fundamentals of legal regulation of external and internal state financial control
Authors: Abrosimov Anton Vyacheslavovich
Published: July 2021

This article analyzes the differences in the fundamentals of legal regulation of internal and external state financial control, as well as the legal status of branches exercising internal and external state control in the financial and budgetary sphere. The goal of this article consists in the comprehensive analysis of their legal regulation to answer the question on the possibility of unification of the norms of financial control in a single normative legal act, as well as on the need for systematization of the theoretical framework in this sphere within the framework of any policy document. Analysis is conducted on the specific aspects characteristic to legal regulation of external and internal state financial control, as well as on the peculiarities of the history of their development. The article examines the role of international institutions in creation of legal regulation in the indicated sphere of public relations. The scientific novelty consists in consideration of the key features of internal and external state financial control, as well as the corresponding conceptual apparatus for the purpose of systematization of their legal regulation. The conclusion is made on the possibility of systematization of financial control; however, due to the complex nature of financial law and substantial differences in different spheres of financial relations and exercising of different types of financial control, such systematization should take place not within the framework of law, but rather within the framework of policy document. The author believes that namely the creation of the concept for the development of financial control is the preferential way for unification of the  conceptual framework, as well as the main methods of regulation and organization of financial control.
Limitation of liability for maritime claims in civil law of the People's Republic of China
Authors: Skaridov Aleksandr
Published: July 2021

This article reviews the relevant issue of civil law regulation in the sphere of freight transportation. China is seeking for new safe routes for freight transportation to the European market, including sea routes, giving preference to the Northern Silk Road. The subject of this research is the comprehension of individual provisions of the Chinese legislation that are specific to both Russian and international law. The object of this research is the determination of peculiarities of the law of the sea, namely the question of limitation of liability for maritime claims in civil law of the People's Republic of China. Special attention is given to the aspect of harmonization of the norms of the Civil Code of the People's Republic of China and the Merchant Shipping Code the Russian Federation in this issue. The acquired results demonstrate the shared interest of the two countries lies in the routes of the Northern Sea Road, which actualizes the problem of harmonization of legislation. The government of the Russian Federation and the People’s Republic of China declare the need for harmonization of legal norms that regulate merchant shipping. Leaning on one of the normative fragments related to joint maritime operations along the routes of the Northern Silk Road, the author concludes that further development of cooperation and expansion of the list of bilateral issues of normative legal regulation in this sphere requires a collective plan aimed at harmonization of legislation based on the Treaty of Good-Neighborliness and Friendly Cooperation between the People's Republic of China and the Russian Federation.
Cognitive analysis of terminological system as a methodological basis for creating a special purpose dictionary
Authors: Kuleshova Valeriia
Published: July 2021

Creating field-specific dictionaries, the scholars face multiple challenges, such as delimitation of terminology and inclusion of prepositional phrases into dictionary. This article demonstrates the possibility of using cognitive analysis of the semantics of a term to develop a toolset for creating terminological dictionary. The author provides an overview of the conceptual and thematic analyses of terminology of photonic crystals, which underlie the three methods of systematization of terminological lexis in the dictionary; carries out the analysis of original settings of special dictionaries with cognate field; as well as determines the problems that were taken into account in development of the methods of systematization of terminological lexis in the dictionary. The following systematization of terms was conducted: by donor sciences, by stages of research, and by thematic groups. Each of the described methods or all of them together denote the boundaries of terminological system, determine the place of the term in this terminological system, systematize knowledge on the subject, and contribute to learning new terms. Moreover, such approach towards creating special dictionaries adapts the dictionaries to the needs of researchers, discover the previously unexplored phenomena, and facilitate adding new terms into the dictionary. The relevance of this research lies in development of comprehensive approach towards creation of field-specific dictionaries.
Historiography of life and creative path of the devotee of the Crimean Tatar literature and enlightenment Y. N. Baiburtlu
Authors: Kirimov Tair Nuridinovich
Published: July 2021

This article gives a brief overview of the life and creative heritage of the figure of Crimean Tatar literature and enlightenment of the early XX century Yahya-Naji Bayburtlu (1876-1943). The author introduces into the scientific discourse the poorly studied biographical and bibliographic archival materials, which include the prewar literary and historiographical texts transliterated from the Arabic script to the Roman script. The article also employs the reminiscences of the relatives and contemporaries of Y. N. Baiburtlu that have been published in modern national press and give a better perspective of the creative path and environment of Y. N. Baiburtlu: the newspaper article of the writer's daughter Niyara Baiburtlu, autobiographical texts of the prominent Crimean Tatar publicistic writer Shamil Alyadinov. The methodological framework is comprised of the biographical, comparative-typological, and meta-critical analysis. The theoretical framework is based on the works of Arslan Krichinsky, Cemil Kermenchikli, Ismail Kerimov, Dmitry Ursu, Natalia Yablonovskaya, Mukhiddin Khairuddinov, Enisa Abibullayeva. Therefore, the overview of the life and literary-enlightenment activity of Y. N. Baiburtlu reveals his creative personality, outlines the prospects for the aspectual research of his biography as a writer and playwright, translator of literary works, public figure, and enlightener of his time. The author believes that the examination of the versatile literary-pedagogical heritage may significantly enrich the scientific representations of the traditions, factors of development and formation of the Crimean Tatar literary elite of the prewar period in Crimea.
Pattern of the literary work (based on the “formula” of the literary work of S. I. Sukhikh)
Authors: Shal'nova Elena Petrovna
Published: July 2021

The subject of this research is the structure of the literary work. The goal consists in the establishment of correlation between the parts of the literary work, expressed in the research of S. I. Sukhikh “The Theoretical Poetics of A. A. Potebnja”. The author meticulously examines such aspects of the theory of literary work of A. A. Potebnja as the interrelation between the external form, internal form, artistic image, and content of the literary work, as well as outlines the structure of the literary work. The article describes the parts of the literary work (external form, internal form, artistic image, content). The article offers the patter of the literary work, distinguishing the parts and interrelation between them. The author formulates the definitions of external form, internal form, artistic image, and content of the literary work; reveals the characteristics and distinctive features of each part of the literary work. This led to the formation of representation of the literary work as a structure, where each of the parts expresses its own meaning, and serves as a means of creating the meaning for the other part. The result this research consists in the creation of the pattern of literary work that gives an idea on the structure of the literary work. The acquired materials can be used in studying the general concepts of the theory of literature: the form, content, artistic image, definition of artistic merit of the literary work. The offered pattern of the literary work cab be also applied to the analysis of the literary work. The scientific novelty of this study lies in the formation of representation of the literary work as a structure, where each part expresses its own meaning and serves as a means of creating meaning for the other part, as well as in creation of the pattern that conveys this idea.
The Role of Machine Learning and Data Mining Techniques in Predicting Students’ Academic Performance
Authors: Rufai Dr. Aliyu Y. , Suru Dr.Hassan U. , Afrifa James
Published: July 2021

The advancement in Information Technology makes it easier and cheaper to collect large amounts of data, but if this data is not further analyzed, it remains only huge amounts of data. These large amounts of data set have motivated research and development in various fields to extract meaningful information with a view of analyzing it to solve complex problem. With new methods and techniques, data can be analyze and be of great advantage. Data mining and machine learning are two computing disciplines that enable analysis of large data sets using different techniques. This paper gave an overview of several applications using these disciplines in education, with focus on student’s academic performance prediction. Early prediction of students’ performance is useful in taking early action of improving learning outcome. The perfect methods for this are machine learning and data mining. This paper also discusses special use of data mining in education, called educational data mining. Educational Data Mining (EDM) uses different methods and techniques from machine learning, statistics, data mining and data analysis, to analyze data collected during teaching and learning. The goal of this paper is to introduce the role of machine learning and data mining in predicting student’s academic performance and to present its applications and benefits