bluuebunny/crossref_metadata_2025 huggingface dataset:
ANALISIS PENERAPAN AKUNTANSI PAJAK PERTAMBAHAN NILAI PADA CV KASIM INSANI NIAGA
Authors: Alfira Nur , Sari Sri nirmala , Den ka Veronika sari
Published: April 2021

Pengenaan pajak pertambahan nilai memerlukan perhitungan yang benar pada saat menghitung Dasar Pengenaan Pajak sesuai tarif yang berlaku. Penyusunan laporan keuangan mengharuskan mencatat akun jurnal tiap transaksi penjualan barang kena pajak/jasa kena pajak. Tujuan penelitian ini untuk mengetahui penerapan akuntansi pajak pertambahan nilai pada CV Kasim Insani Niaga. Penelitian ini menggunakan pendekatan deskriptif dengan mengolah data primer dan data sekunder. Data dikumpulkan melalui dokumentasi dan wawancara langsung kepada direktur CV Kasim Insani Niaga. Hasil penelitian menunjukkan bahwa penerapan akuntansi pajak pertambahan nilai telah sesuai Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK-ETAP) dan Undang-undang No. 42 Tahun 2009 tentang pajak pertambahan nilai. Penerapan akuntansi pajak pertambahan nilai pada CV Kasim Insani Niaga dapat diketahui melalui proses perhitungan, pencatatan, penyetoran, dan pelaporan pajak pertambahan nilai.
THE EFFECTIVENESS OF GRAMMAR TRANSLATION METHOD IN TEACHING READING AT FIFTH SEMESTER OF AHWAL ASSYAKHSIYAH OF STIS DARUL FALAH MATARAM
Authors: Karnain Zul , Widiati Bidarita
Published: April 2021

AbstractThis research was conducted to investigate the effect of using GrammarTranslation Method (GTM) in teaching reading at fifth semester students ofAhwal As-Syakhsiyah of STIS Darul Falah Mataram in academic year2018/2019. This research was an experimental research with two groupdesign. The population of this research was all of students at fifth semester ofAhwal As-Syakhsiyah of STIS Darul Falah Mataram which consisted of 60students and they were divided into 2 classes, Class A and B. Class A wastaken as sample by using cluster sampling technique. Pre-test and post-testwere used in collecting the data. Then, it was analyzed by using ttest. Theresult showed that score of t-test (3.63) was higher than the score of t-table(2.003) at the confidence level .05 (95%). Therefore, null hypothesis (H0)which stated that “GTM is not effective in teaching reading’’ was rejected.Meanwhile, the score of t-test (3.63) was higher than the score of the t-table(2.663) at the confidence level .01 (99%). It indicates the alternate hypothesis(Ha) which stated that “GTM is effective in teaching reading’’ was accepted.It means that there was a significant effect of using GTM in teaching readingtext because there was a significant difference between students’ pre-test andpost-test score after treatments. Furthermore, the results of tests show thatmost students gave positive responses toward the use of GTM. Finally, theresult of the research suggest that the students loved this method because itsuccessfully motivated them to read texts in an enjoyable way and to improvetheir reading texts in terms of enriching vocabularies, organizing ideas andunderstanding the text easily. It is then recommended that GTM be used inteaching reading in different text types and levels of schooling.Key words: Grammar Translation Method, Descriptive text, Reading
THE EFFECTIVENESS OF TEACHING VOCABULARY BY USING PICTURE MEDIA TOWARD STUDENTS’ SPEAKING ABILITY AT EIGHTH GRADE STUDENTS OF SMP IT AL ASROR SEKAMPUNG
Authors: Dawamuddin Yatino
Published: April 2021

The vocabulary is an important part in speaking. If we learn grammar, speaking, listening, without having the problem, the writer must give a good strategy in teaching vocabulary to increase all of them, especially in speaking skill. In Junior high school level, English is introduced as a new subject. Most of the students never learn it before. The writer thinks that vocabulary mastery is the most important, because vocabulary is an essential means in teaching language skill, especially in speaking skill. Students who understand a vocabulary will not be misled in interpreting the meaning of the vocabulary. When they have known the vocabulary, ofcourse they can speak easily. This research is used quantitative reseach. Researcher test hypotheses that are stated at the beginning. The Concepts are in the form of distinct variables. Measures used are systematically created before data collection and are standardized. The data are in the form of numbers from precise measurement. Theory is largely causal and  deductive. Procedures are standard, and replication is frequent. Analysis proceeds by using statistics, tables, or charts and discussing how what they show relates to hypotheses. The result of this research is student can easier understanding of learning vocabulary  and more interest about the media, the student’s speaking ability also influenced by learning vocabulary.
Prevalência e qualidade de vida de escolares com hiperidrose primária no município de Aracaju-Sergipe
Authors: Santos Maria Verônica dos , Figueiredo Maria Bernadete Galrão de Almeida , Santana Vanessa Rocha de , Andrade Renata Lima Batalha de , Silva Cícera Sousa , Deda Arthur Valido , Jesus Carla Viviane Freitas de , Santos Iris Sterfanie , Nardelli Maria Júlia , Lima Sônia Oliveira
Published: April 2021

Objetivo: Estabelecer a prevalência de hiperidrose primária (HP) e sua interferência na qualidade de vida de estudantes, de uma escola de Aracaju-SE. Métodos: Estudo transversal, descritivo, exploratório e quantitativo com avaliação de 211 escolares de 8 a 17 anos do ensino fundamental e médio no período de abril a junho de 2019. Utilizou-se três questionários validados e autoaplicáveis que abordam os critérios de diagnóstico para HP, o grau de intensidade Hyperhidrosis Disease Severity Scale (HDSS), e a qualidade de vida em relação à HP. Os dados foram apresentados com média, desvio padrão, frequência absoluta e relativa. Utilizou-se o Qui-Quadrado de Pearson e Teste t de Student (p<0,05). Resultados: De 202 escolares inclusos, a prevalência da HP foi de 27,8%, sem diferença entre o sexo e etnias. Ocorreu em sítios combinados e o sítio isolado palmar foi prevalente. O início dos sintomas deu-se na infância com níveis entre leve e moderada, com HDSS 2 e 3. Conclusão: A prevalência de HP foi alta, com caráter familiar significativo. Acomete, principalmente, as regiões palmo-plantar com início na infância, acarretando ansiedade, constrangimento, danos nas atividades escolares e nas relações interpessoais, aumentando em situações de tensão e preocupação, com impacto negativo na qualidade de vida.
FANTASTIC CONSERVATISM: THE CONSERVATIVE IDEOLOGY IN WESTERN AND RUSSIAN FANTASTIC LITERATURE
Authors:   Russian Presidential Academy of National Economy and Public Administration, VAFIN A.M
Published: April 2021

In one of the lectures a Russian philosopher said: philosophy today is literature. The noted philosopher in his statement relies on the ideas of the French (post)structuralism's. As you know, French thought in the mid-20th century influenced a variety of intellectual schools, from American literary studies to Russian academic philosophy in the 1990s. Literature-centered approach characteristic of modern philosophy. The process of centering on literature is not started in the XX century. Since the eighteenth century, France, Russia, and Germany have been plunging into the worlds of literature on the verge of philosophy or philosophy on the verge of literature. The idea was presented in a variety of ideological formats from socialism and liberalism to conservatism. And if ideologically, more or less, the authors can be identified, then it is impossible to give a clear answer to the question of who all these people are, writers or philosophers. This article analyzes the phenomenon of fantastic conservatism. Conservative values in Western and Russian science fiction literature are analyzed.
ELECTIONS-2021: ON THE ASSESSMENT OF THE ELECTORAL PROSPECTS OF NEW POLITICAL PARTIES
Authors:   Financial University under the Government of the Russian Federation, EZHOV D.A
Published: April 2021

The article assesses the electoral prospects of new political parties registered by the Ministry of Justice of the Russian Federation in 2020, on the eve of the elections of deputies to the State Duma of the Russian Federation, scheduled for September 2021. Based on the results of regional elections held on a single voting day on September 13, 2020, party rhetoric and documents, the author consistently characterizes the electoral potential of the political parties such as «New People», «For Truth», «Green Alternative», and «Direct Democracy Party». The author's judgments are based on the hypothesis that the current electoral potential of new parties, which is fixed at a relatively low level, does not allow us to consider them as competitive and independent subjects in the election campaign at the start of the campaign. The likelihood of certain new parties receiving deputy mandates due to the victory of their candidates in single-mandate constituencies is emphasized. Special attention is paid to the consideration of methods of forming a pool of supporters of new political parties, determined by the specifics of their functioning.
AWARENESS OF YOUTH OF PRIMORSKY KRAI ON THE AMENDMENTS MADE TO THE CONSTITUTION OF THE RUSSIAN FEDERATION (ON MATERIALS OF SOCIOLOGICAL SURVEY)
Authors:   Far Eastern Federal University, NECHAY E.E ,   Far Eastern Federal University, SITDIKOVA N.A ,   Far Eastern Federal University, FALALEEV M.A
Published: April 2021

The article analyzed the level of awareness of the youth of Primorsky Krai about the amendments to the Constitution of the Russian Federation, adopted by nationwide vote on July 1, 2020. The main research methods were sociological survey, systematization, structuring and analysis of sociological data. The data, obtained as a result of the survey, allowed the authors to determine the main channels of political communication between various political forces and the population under the age of 35, which were used to familiarize the population of this age group with the amendments submitted to the Constitution of the Russian Federation. The article assessed the effectiveness of the selected channels and methods of political and informational influence on Russian youth. The scientific novelty of the study is due to the fact that it attempted a sociological study of the political awareness of the youth of Primorsky Krai in the context of the nationwide vote on amendments to the Constitution of the Russian Federation. The results of the presented scientific work are of high applied importance due to the possibility of their application in studying mechanisms of regulating the political activity of young people. Furthermore, this research can be useful for specialists in political science and sociology.
ONTEMPORARY PROBLEMS OF TAXATION OF LEGAL ENTITIES AND PERSPECTIVE OPPORTUNITIES OF TAX REGULATION
Authors:   Perm State Agrarian and Technological University named after D.N. Pryanishnikova, BARANOVA D.A
Published: April 2021

This research analyzes the current taxation system in Russia, reveals the main sources of tax revenues to the country's budget, lists the successful projects of the Federal Tax Service of Russia that have recently been implemented and brought additional profit to the consolidated budget. At the same time, the author also identifies the basic shortcomings and shortcomings in the modern taxation system in Russia, separately noting the fact that in Russia charges differ significantly from receipts, in connection with which there is an increase in economic crimes in the country. In addition, this paper notes the need to develop measures aimed at minimizing taxes for small and medium-sized businesses or switching to a single tax with exemption from it for newly created organizations for the first three years. In the article, the author notes the need to form a simplified taxation system not only for small and medium-sized businesses, in particular at the regional level, but also for the entire population of the country. At the end of the study, conclusions and a number of recommendations are presented, aimed at improving the effectiveness of the implementation of the main functions of the taxes studied here.
THE CONCEPT OF ELECTRONIC GOVERNMENT AND ITS IMPORTANCE IN THE PROCESS OF DEVELOPMENT OF THE PUBLIC SECTOR OF THE ECONOMY
Authors:   Russian Presidential Academy of National Economy and Public Administration, GERSONSKAYA I.V
Published: April 2021

The article discusses the concept of e-government and justifies its importance for improving the efficiency of the public sector of the economy. The emergence and development of the e-government system is associated with the mass spread of information and communication technologies and their implementation in all spheres of human activity. The public sector contributes to the creation, promotion, and implementation of digital technologies and is a driver of digital transformation of the national economy and society as a whole. The author summarizes the points of view of foreign and domestic scientists. Prerequisites for the emergence of the e-government system and its advantages are presented. Such a system contributes to improving the efficiency of managerial decision-making, the quality of public services, effective interaction of all economic entities, reducing public spending and reducing the corruption component. The author presents the basic principles of the e-government concept. The analysis of modern types of electronic interaction between the state, households, the private sector and non-profit organizations is carried out. Features of functioning of the e-government system in Russia are considered. The basic components of the Russian e-government at the present stage of development are presented. The necessity of transformation of e-government into digital government is proved and the characteristic of its possible elements is given. The transition to digital government in Russia will allow the public sector to effectively use digital technologies and move to a higher level of management.
THE IMPACT OF FINANCIAL INCENTIVES ON THE QUALITY OF EARLY DIAGNOSIS IN THE PRACTICE OF A DENTIST WHO PROVIDES QUALITY TREATMENT
Authors:   Kursk State Medical University, GRECHIKHIN S.S
Published: April 2021

Diagnostics in the practice of a dentist is the key to quality treatment. However, depending on the quality of services provided, the cost of diagnostic methods is set. For a dentist working in a private office, the key to successful diagnostic measures at a high quality level is a priority. However, these methods are expensive for the patient. The purpose of this study is to study the impact of financial incentives on the quality of early diagnosis in the practice of a dentist who provides quality treatment. In the study, we studied clinical cases with full and partial study in terms of diagnostic and neglect x-ray diagnosis from the doctor and from the patient due to a misunderstanding of the importance and necessity of this manipulation. In statistical data analysis, the resulting regression models use a binary variable as a dependent variable on the level of financial costs. Thus, in the course of our research, we found that the number of x-rays significantly increases when dentists receive a fee for services, rather than a salary, and when patients are exempt from paying for additional diagnostic methods. Our results show that financial incentives significantly influence additional high-quality and complete examination of patients.
PRIORITY AREAS OF INVESTMENT ACTIVITY OF CREDIT INSTITUTIONS IN RUSSIA
Authors:   Orenburg State University, DONETSKOVA O.Y ,   Orenburg State University, PETRUSHOVA V.V
Published: April 2021

The role of investment by credit institutions, including investment lending, is increasing against the backdrop of the consequences of economic crises in the country and the world, the negative impact of the coronavirus pandemic, and a shortage of long-term resources. The most important problems in the development of investment activities in modern Russia are an acute shortage of long-term money, imperfect conditions for guaranteeing the return of resources and the presence of high risks of credit institutions from participating in the investment process. The purpose of the article is to determine the priority areas of investment activities of credit institutions. The current trend of their investment activity is assessed by the authors by quantitative, comparative, structural and factor methods. The logic of the study made it possible to assess the activity of credit institutions in the securities market. By analyzing and summarizing statistical data, the authors identified the priority tasks of the shortage of long-term resources and determined promising interaction with NPFs. The study revealed the limited long-term resources and high risks of credit institutions, which do not allow them to invest in the real sector of the economy. The authors determined the assessment of the structure of attracted resources in investments, identified the negative factors holding back investments. A systematic and comprehensive approach to the analysis of the directions of investment activity of credit institutions made it possible to make a number of recommendations for its improvement. According to the authors, it is necessary to form a comprehensive mechanism containing legislative measures to stimulate the accumulation of long-term resources, increase the volume of capital of credit institutions, and minimize the risks of investing in the real sector of the economy. The authors propose specific measures that activate investment activities, providing profitability with an increased guarantee of the return of resources and minimizing risk. Joint activities of credit institutions, financial intermediaries (NPF, insurance companies) and the state will ensure the attraction of long-term resources in the investment process, contributing to the rapid economic growth in general. This determines the scientific and practical significance of the research.
METHODOLOGY OF ASSESSMENT AND CLASSIFICATION OF LOGISTIC RISKS AT TRANSPORT FORWARDING ENTERPRISES
Authors:   Vladivostok State University of Economics and Service, LAICHUK O.V ,   Vladivostok State University of Economics and Service, IVANOVA A.A
Published: April 2021

The activities of any subject of the economy, including a transport expedition enterprise, are associated with risks. The pandemic crisis, which led to the closure of borders, the slowdown of trade flows between the constituent entities of the Russian Federation, a decrease in freight traffic between countries, an increase in the time it takes to pass operations at customs, proves that freight forwarding enterprises are among the areas that are highly exposed to risks from outside the enterprise's logistics system. In 2020, the activities of freight forwarding enterprises, on which the risks and the possibility of the functioning of freight forwarding enterprises directly depend, were included in the list of the industries most affected by the spread of coronavirus infection. In this regard, we can say that the specifics of forwarding activities prioritize the assessment of the logistics risks of the organization's system itself, and risks in the supply chains. In this study, the authors considered the classification of logistics risks of transport forwarding enterprises, as the basis for identifying logistics risks, selected and substantiated methods and tools for analyzing logistics risks, and also presented a model for assessing the logistics risks of transport and forwarding enterprises. The latter can serve as an information base for the formation of measures aimed at leveling or adjusting logistic risks and form the basis for creating a logistic risk management system at transport expedition enterprises.
RESEARCH OF OBJECTIVE REGULARITIES AND MAIN FEATURES OF INTERACTION OF AGROCORPORATIONS WITH SMALL BUSINESSES BY THE EXAMPLE OF KRASNODAR REGION
Authors:   Kuban State Technological University, KOBOZEVA E.M ,   Kuban State Technological University, MIRONOVA L.G
Published: April 2021

Purpose : development of scientifically grounded recommendations for effective interaction between agricultural corporations and small businesses. The information base of this work is based on the official data of Krasnodarstat, as well as on information from periodicals on the subject under study, official Internet sites. Results: the authors made an attempt to develop recommendations for effective interaction between agricultural corporations and small businesses. The future of Russian entrepreneurship and the development of small businesses is directly determined by the possibilities of forming corporate ties between small and large enterprises. The overwhelming majority of small businesses are in the sphere of interests of large business. A scientific hypothesis on the assumption that there is a close interaction between small businesses and agricultural corporations. Practical significance : the main provisions and conclusions can be used in the development and implementation of recommendations for improving the economic interactions of agricultural corporations of small businesses in the agro-industrial complex, in the agro- industrial complex, in developing a sound strategy for the agro-industrial complex of the Krasnodar region, while increasing the competitiveness of the national economy in the agro-industrial complex.
RESEARCH OF GROWTH FACTORS OF THE RUSSIAN PHARMACEUTICAL MARKET
Authors:   Kursk State Medical University, OVOD A.I
Published: April 2021

The domestic pharmaceutical market is of great strategic importance for ensuring national security: the drug supply of the country and, ultimately, the health of the population depend on the level of development of the industry and its autonomy. Under the current conditions, the key factor in the development of the domestic pharmaceutical market is import substitution, the achievement of which is a strategic long-term goal of the industry. If before the events of 2014, the import substitution strategy was regarded as a benchmark, then the change in the political situation has actualized this issue, making it paramount. The study analyzed the indicators of the volume and capacity of the domestic pharmaceutical market in comparison with the main socio-economic indicators of the country, characterizing the standard of living of the population, identified the main trends and factors. It has been established that the pharmaceutical market has been steadily growing over the past 4 years, although it is developing in leaps and bounds, as a result of which, by 2019, the total value of the market has reached 1,843 billion rubles. Evaluation of data in foreign currency showed similar trends in the variation of market volumes, and the growth rates of the pharmaceutical market in the entire study period are higher than the growth rates of the average per capita income of the population and other socio-economic indicators reflecting the standard of living of the population. This indicates that the current growth trends in the pharmaceutical market are not due to inflationary processes in the economy, but are influenced by intra-industry factors.
IMPACT OF FUNDING ON THE DEVELOPMENT OF PHYSICAL CULTURE AND SPORTS IN THE RUSSIAN FEDERATION
Authors:   Kursk State Medical University, PERKOVA E.Y
Published: April 2021

In the modern civilized society, sport is becoming increasingly important in terms of harmonious development of the individual and maintaining the state of human health at the necessary level, which has a beneficial effect on the extension of social activity and increasing performance. From the point of view of the development of society within the state, mass sports act as a rallying factor that allows strengthening the national consent of citizens and Patriotic education of young people, as well as contributing to improving the quality of citizens ' health and stabilizing demographic development. It was found that in almost all Federal districts, except for the Siberian one, key indicators of physical culture and sports development have positive development trends, but to varying degrees. The far Eastern Federal district has the best results in terms of growth rates, although it is significantly inferior to other regions in terms of comparison of absolute indicators. It was also found that an increase in funding does not always find a proportional reflection in the growth of key indicators, while a decrease in funding has a more significant negative impact, manifesting itself in a minimal or negative increase in indicators. Based on the results of the study, it can be judged that the increase in funding for physical culture and sports has led to positive results in the development of key indicators that reflect the development of physical culture and sports, and its decline has had the opposite effect.
ON UNEQUALITY OF FINANCIAL SUPPORT OF FREE PROVISION OF MEDICAL CARE IN THE REGIONS OF THE CFD
Authors:   Kursk State Medical University, SERGEEVA N.M
Published: April 2021

One of the key factors in the current health problems is the lack of financial support. The former model of financing the industry was recognized as ineffective, since it is not able to provide a sufficient level of financial support for medical organizations. As a result, the “chronic” shortage in the industry has led to the moral and physical obsolescence of the material and technical base, low wages and forced savings at every stage, which does not contribute to the provision of high-quality medical services. In addition to the problem of the general deficit of financial support for health care, given the territorial extent of Russia, there is also the issue of ensuring the even distribution of financial resources across the regions of the country. In the course of the study, the analysis of the financing of territorial programs of state guarantees per one insured resident on average in Russia and in the context of the regions of the Central Federal District was carried out, the existing trends and their reasons were identified. It has been established that in recent years, a steady trend towards an increase in the financial provision of health care per one insured remains. Evaluation of data in the context of the subjects of the Central Federal District showed significant differentiation in the amount of expenses for the implementation of TPGG. At the same time, the highest level of financing is observed in Moscow and the Moscow region, which have a significant gap from other regions of the Central Federal District in terms of financial support - 30.5 thousand rubles. and 18.1 thousand rubles. respectively.
SYSTEMIC PROBLEMS OF TRANSPORT DEVELOPMENT IN THE RUSSIAN ARCTIC
Authors:   Kola Science Centre of the Russian Academy of Sciences, Luzin Institute for Economic Studies, SEROVA N.A ,   Kola Science Centre of the Russian Academy of Sciences, Luzin Institute for Economic Studies, SEROVA V.A
Published: April 2021

Purpose: to identify systemic problems in the development of transport infrastructure in the Russian Arctic. Methods: the analysis of the main trends and features of the development of the transport infrastructure of the Arctic zone of the Russian Federation (AZRF) in 2000-2018 was carried out. Trends in the development of road and rail transport are considered in the most detail. official statistics provides the most complete information only on them. To analyze the dynamics of the provision of land transport infrastructure in the Arctic regions, the Engel coefficient was used, since it is calculated taking into account the area and population size (this is an important circumstance for the Arctic regions, due to their extremely sparse population and the size of the territories). Results: it was revealed that, despite some positive trends, the transport infrastructure of the Russian Arctic is still characterized by a number of problems. Scientific novelty: it is substantiated that the objective difficulties in the development of transport infrastructure in the Arctic regions are caused not only by difficult natural and geographical conditions, but also by systematic underfunding of the transport industry and a lack of infrastructure investments, primarily in socially significant projects that provide intraregional and interregional transport links. Practical significance: the main provisions and conclusions of the article can be used in scientific and teaching activities, as well as by public authorities in the preparation of target-oriented documents for the development of the transport infrastructure of the Arctic regions.
STATISTICAL ANALYSIS OF THE STATE OF FIXED ASSETS OF COMPANIES IN THE SPHERE OF ELECTRICITY PRODUCTION AND DISTRIBUTION IN THE RUSSIAN FEDERATION
Authors:   Plekhanov Russian University of Economics, SNATENKOV A.A ,   Plekhanov Russian University of Economics, SAPRYKINA M.S
Published: April 2021

Companies engaged in the production and distribution of electricity have a significant impact on the financial and economic development of the Russian Federation. In turn, the basis for the functioning of electric power companies are fixed assets, which include transmission devices, the main part of which is power transmission lines, as well as machinery and equipment, including transformer substations, RP, etc. Providing companies with the necessary amount of fixed assets, their full and effective use is one of the most important factors in the growth of the volume of electricity produced and transmitted. The key indicator that reflects the state of fixed assets of companies is the degree of their depreciation. In the article, the authors assess the dynamics of depreciation of fixed assets of companies engaged in the production and distribution of electricity. The authors formed a group of indicators-factors that can influence the state of fixed assets of companies in the field of electricity production and distribution. Through the use of multi-factor correlation and regression analysis, a significant factor has been identified that affects the state of fixed assets of companies engaged in the production and distribution of electricity. Correlation and regression analysis revealed that the degree of depreciation of fixed assets of companies in the field of production and distribution of electricity significantly affects the profitability of their sales.
INFLUENCE OF PREFERENTIAL REGIME ON THE STRUCTURE OF THE ECONOMY OF THE VLADIVOSTOK CITY DISTRICT
Authors:   Vladivostok State University of Economic and Service, IVELSKAY N.G ,   Vladivostok State University of Economic and Service, SULTANOVA E.V ,   Vladivostok State University of Economic and Service, STEFANENKO M.A
Published: April 2021

In this article authors made an attempt to estimate extent of influence of the preferential modes on change of economic parameters of social and economic development of the Vladivostok city district and Primorsky Krai during implementation of the federal laws "About the Free Port of Vladivostok" and "About Territories of Social and Economic Development", including, and in aspect of development of the Vladivostok agglomeration. On the basis of the carried-out analysis of separate socio-economic indexes authors made an attempt to define social and budgetary effects and also to reveal their cost efficiency. In a research indicators of a temporary row until entry into force of above-mentioned laws and during their realization are used. On the basis of the carried-out analysis of the register of residents of SPV presented on the website of Corporation on development of the Far East the attempt to determine the main priority directions in economy chosen, and quality of main types of economic activity, by the economic entities which received the status of residents was made. Also, conclusions are drawn on imperfection of mechanisms of assessment of efficiency of the operating modes, owing to lack of a uniform system of measurement of effectiveness of the implemented projects as investors, without the status of residents, and residents of the free port of Vladivostok and residents of TOSER.
MONETARY AND CLOTHING LOTTERY OF THE MINISTRY OF FINANCE OF THE RSFSR AS A REFLECTION OF SOCIO-ECONOMIC POLICY
Authors:   Kursk State Medical University, TKACHENKO P.V
Published: April 2021

Money and clothing lotteries are quite common all over the world. Quite large-scale circulations bring significant income to both the organizers and the state, being a fairly effective tool of state policy for voluntary attraction of funds to Finance social projects, sports and other areas of public life. The most popular lottery in the Soviet period was the money and clothing lottery of the Ministry of Finance of the RSFSR. Analyzing the registration of lottery tickets in 1958-1991 in comparison with events in the socio-economic life of the country, it showed that its implementation was aimed to a certain extent at providing citizens with scarce goods and additional amounts of money, which in turn stimulated the participation of the population in lottery draws. Holiday issues that were in high demand are considered extremely successful. The thematic and artistic design of lottery tickets clearly reflects both the main achievements and directions of development of the national economy, as well as certain significant dates and significant events related to our capital.
CONSOLIDATED TAXATION: FOREIGN PRACTICE
Authors:   Orenburg State University, TROYANSKAYA M.A
Published: April 2021

Consolidation involves combining several interconnected organizations into a single taxpayer, however, it is worth noting that consolidation is possible for only certain taxes - most often corporate income tax, value added tax, and less often excise taxes and other taxes. Such a regime is aimed at unifying tax administration and changing the distribution of tax revenues from their activities between territorial entities. Note that each country has its own model of tax consolidation, which differs in one way or another from the models of other countries. Many countries allow groups of companies to calculate tax liabilities as a combined taxpayer, or develop special rules for group members, which, in principle, can have the same result. Tax regulation can also be carried out through transfer prices. However, despite the country differences, the mechanism of action of consolidated taxation always depends on the company's status in the group, which is the basis of the method of tax consolidation. The purpose of introducing tax regimes for related companies in all countries is the same-joint taxation of all group members. At the same time, the methods used to achieve this goal and establish a special tax procedure are different. The article is devoted to the review of the world practice of taxation of consolidated taxpayers. The author paid special attention to the international practice of submission of claims to the equity of the parent company in the equity of subsidiaries, the method of electing the mode of participation of non-resident companies and taxes for the calculation and payment of which allowed the Association. The study of foreign practice of combining companies into consolidated groups for tax purposes revealed similarities and differences in the regimes in force in a number of foreign countries.
A COMPARATIVE REVIEW OF INTERNATIONAL Financial POLICIES IN THE FIELD OF TAXATION OF DIGITAL ASSETS
Authors:   Orenburg State University, TROYANSKAYA M.A ,   Financial University under the Government of the Russian Federation, TYURINA Y.G
Published: April 2021

Digitalization is rapidly gaining momentum around the world: new technologies are being invented, new forms of cooperation are being practiced, and new forms of payments are emerging. Taking into account the all-consuming globalization and internationalization of the economy, the world community does not have time to properly adapt legislation to adequately regulate settlement and tax processes. While some States are trying to maximize the benefits of "transparent data" to optimize business processes and even create a better tax and regulatory framework, others are only now beginning to look at the cryptocurrency or, on the contrary, completely prohibit its use. The authors review the features of tax regulation of cryptocurrencies in the United States, Europe, Latin America and Asia. The author presents the concept of cryptocurrency as an object of taxation, based on the analysis of individual scientific approaches to the definition of "cryptocurrency" and the types of operations involving it. During the preparation of the article, it was revealed that the use of digital assets in the status of payment means implies the application of personal income tax, while their role as a property asset focuses on the profit received in the process of their sale / storage and its direct taxation.
CONCEPTUAL APPROACH TO THE IMPLEMENTATION OF CUSTOMER-ORIENTED MARKETING IN THE ACTIVITIES OF ENTERPRISES
Authors:   Don State Technical University, KUZUBOV A.A ,   Vladivostok State University of Economics and Service, SHASHLO N.V
Published: April 2021

The article is devoted to the substantiation and development of theoretical and methodological provisions and practical recommendations for improving marketing activities by introducing a customer-oriented approach at enterprises. The necessity and expediency of combining the provisions of other marketing concepts within the framework of the concept of "Customer-oriented marketing" has been proved. The author's definition of the concepts of "customer focus" and "customer oriented marketing" is formulated. It has been substantiated that customer focus is a strategy (approach), a tool (method) of management, a characteristic (result of activity). A matrix of correspondence between the methodological approaches of "customer-oriented marketing" and the components of the marketing complex has been developed. It has been proved that customer-oriented marketing involves changing the organizational structure of marketing management, approaches to strategic planning and methodological tools of marketing activities. It is argued that the toolkit of customer-oriented marketing should be based on a combination of principles and approaches, combined from the position of maximizing consumer value, using the toolkit of cognitive psychology. The types of loyalty are distinguished depending on the perception and behavior of consumers. When shaping marketing activities based on a customer-oriented approach, it is proposed to use the following tools: internal marketing, intramarketing, service standardization, kaizen, relationship marketing, point of contact management, service design. The elements of the internal marketing system have been structured, reflecting the various directions to which the activity of the enterprise should be directed.
METHODICAL SUPPORT OF TEACHERS OF CHILDREN'S EDUCATIONAL INSTITUTIONS ON ORGANIZATION OF CHILDREN'S EXPERIMENTATION
Authors:   Irkutsk state University, SHINKAREVA N.A ,   Irkutsk state University, ANDREEVA A.I
Published: April 2021

In modern conditions of development of Russian education, methodological work with teachers in pre-school educational institutions is of particular importance. Methodological support of a teacher can be the most effective way to organize children's experimentation. The article deals with the problem of methodological support for teachers of preschool educational institutions in the organization of children's experimentation. The authors ' views on the essential characteristics of the concept of "experimentation" and "Child experimentation"are studied and analyzed. And on the problem of methodological support of teachers in a secondary school educational institution. The purpose, tasks, and methods of the ascertaining stage of research of experimental work in the framework of the research topic are presented. The article analyzes the organizational and pedagogical conditions of a preschool educational organization that contribute to the effectiveness of methodological support for teachers of preschool educational institutions in organizing children's experimentation. The study involved teachers in the number of 10 people, as well as children. In the course of the study, the main methods were: conversation, observation, and questioning. The results of studying the organization of children's experimentation in a secondary school educational institution are presented.
EDUCATION OF DILIGENCE IN CHILDREN OF PRESCHOOL AGE THROUGH ETHICAL CONVERSATIONS
Authors:   Irkutsk State University, KARIKH V.V ,   Irkutsk State University, BALABAEVA O.A
Published: April 2021

Objective: identify the features of hard work of children of senior preschool age. Methods: a diagnostic procedure aimed at evaluating the structural components of hard work of children of senior preschool age (cognitive, emotional, motivational, behavioral), developed by R. S. Bure, I. V. Zhitko, G. A. Uruntayeva, Yu. a. Afonkina, allowed us to analyze the features of hard work and outline the prospects for its further education, in terms of pedagogical conditions. Results: the results of the study revealed that the majority of children of senior preschool age are at an average level, which is characterized by a manifestation of interest on the part of children in adult work, but there is insufficient volume and depth of ideas about adult work and its significance. Children are characterized by a lack of initiative and independence. The level of labor skills in household work is characterized by insufficient responsibility: children do not maintain order in the group, forget to clean up their toys; lack of independence, initiative, consistency: children do not know where to start cleaning, where to get the necessary equipment, how to properly perform duty. Scientific novelty: based on the use of a set of complementary research methods, the article substantiates the features of hard work of children of senior preschool age and defines the pedagogical conditions for its education through ethical conversations. Practical significance: the results of this research can be used in the educational process and practice of teachers of preschool and additional education, as well as individual work of teachers and parents with children of older preschool age to foster hard work through ethical conversations.
SPECIFIC FEATURES OF INTERNATIONAL LEGAL COMMUNICATION AND THEIR INFLUENCE ON TEACHING ENGLISH TO UNIVERSITY LAW STUDENTS
Authors:   Petrozavodsk State University, VIKULINA O.V
Published: April 2021

The article analyzes specific features of the professional legal communication in foreign languages. The necessity of studying the issue of international legal communication in Russia results from the increase in the number of contacts between Russian lawyers and foreign guests cased by the development of social relations and participation of foreign citizens, legal entities and capitals in them. The article examines the influence of particular characteristics of legal professions on the learners’ needs of university students, and on the communicative actions and communicative skills responsible for those actions, in particular. The range of the communicative actions and skills of legal specialists determines the range of skills to be developed and tested at law faculties of Russian universities. The article states that the acquisition of the above-mentioned communicative skills should be based on the situational principle of the syllabus design because in-class modelling of communicative situations imitates professional communication of lawyers in real life. The author illustrates the discussed issues giving examples of civil law professionals’ international communication.
RESEARCHES OF EMOTIONAL INTELLIGENCE AND EMPATHIC ABILITIES IN MEDICAL STUDENTS
Authors:   Northern state medical University, GAIKINA M.Y ,   Northern state medical University, KHARKOVA O.A
Published: April 2021

The relevance of the article is due to the need to study the features of emotional intelligence as an important factor in the context of professionally significant qualities of a future doctor. In Russian society, there is an increased need for qualified specialists in the medical field and solving urgent medical problems that have appeared in the last decade. Graduates of medical schools should be emotionally stable, be able to correctly submit information and empathize with others. Students from all walks of life enter a medical school with absolutely zero screening regarding their emotional state. There is also no structured learning to understand the role and special significance of emotions in people's lives. So they are left to fend for themselves, learn from their own experience, and end up either distancing themselves too much from suffering as self-defense or acting too aggressively in stressful situations. The need for emotion management is becoming evident in our society. Rapidly changing socio-economic and political conditions of society's development actualize the problem of developing personal and professional qualities of future doctors, including their emotional intelligence. The purpose of the article is to study the features of emotional intelligence and empathic abilities of medical students. The object of the study was students of a medical University. The article analyzes the results of the study of emotional intelligence in students of the medical faculty.
DISTANCE EDUCATIONAL PROCESS AT THE UNIVERSITY: ADVANTAGES, PROBLEMS AND OPINIONS OF STUDENTS
Authors:   Ural State University of Economics, GORDEEVA I.V
Published: April 2021

In the context of digitalization of all spheres of everyday, industrial and public life, higher and secondary vocational education have the opportunity to move to a new level using modern information and communication technologies and involve the largest possible student audience into the learning process. Experience in the field of distance learning over the past decades shows that this form of educational process organization has a number of advantages over traditional forms of training. Among these advantages are democracy, lower cost of training, the opportunity to participate in the educational process in conditions of territorial separation, combining training with other types of activities, etc. At the same time, in the process of distance learning, the teacher and students also face a number of problems associated with the lack of the possibility of personal and emotional non-verbal contacts, when communication "person-person" is replaced by communication "person-computer". In the context of the forced transition of all higher educational institutions of the Russian Federation to distance learning due to a difficult epidemic situation, it became possible to assess the advantages and disadvantages of this form of training from the point of view of full-time students who had no previous experience of on-line education. A comparative analysis of the opinions of first-year students of the Ural State University of Economics and the college of this university shows that the respondents named the main advantages of distance learning a greater freedom in conducting classes in the absence of constant control and the possibility of combining education with other activities. The main disadvantages are the lack of feedback from the teacher due to distancing, as well as technical problems. The lack of emotional contact with educators was found to be a more serious problem for college students than for university students. It can be concluded that distance learning is more in line with the needs and capabilities of adult learners, and specific forms of organizing classes need to be adapted to the conditions of a specific audience.