Suchergebnisse

The paper is devoted to the study of the current state of taxation system in the period of its reform and to further designs in the field of fundamental bases of taxation. The purpose of writing this article is an in–depth study of the nature, the essence of risks in the sphere of taxation, consideration of the content of the system of the risk management and substantiation of conceptual bases of the efficiency of the taxation risk management by introducing a systematic approach under conditions of a large share of the shadow economy. The study was conducted with the use of the methods of deduction and induction, system approach, analysis and synthesis on the basis of the legislative framework of Ukraine, data by the state fiscal service of Ukraine, data by the state statistics service of Ukraine, papers by domestic and foreign economists, materials of the authors' research. The nature and position of taxation risks in the system of their management were studied. It is proven that the taxation, as well as economic, risks are usually too overestimated, because as far as the cost is concerned, the measures to improve the performance results of human capital are very vague and formed under imperfect information conditions. The need for a systematic approach to managing taxation risks was identified. The main elements of the management system of taxation risks were considered. The influence of human capital and information on the efficiency of taxation risks management was proven. Special attention is paid to the feasibility study of taxation risks in the system of their management and to minimization of countermeasures. It is proven that such a system can be described as a set of certain methods, procedures and measures that makes it possible to forecast the deficit of tax payments and to take measures in regard to minimizing abuses in the taxation field. The main elements of the taxation risks management system were considered. This system is a set of interconnected and interrelated elements such as: 1) the ...

The paper is devoted to the study of the current state of taxation system in the period of its reform and to further designs in the field of fundamental bases of taxation. The purpose of writing this article is an in–depth study of the nature, the essence of risks in the sphere of taxation, consideration of the content of the system of the risk management and substantiation of conceptual bases of the efficiency of the taxation risk management by introducing a systematic approach under conditions of a large share of the shadow economy. The study was conducted with the use of the methods of deduction and induction, system approach, analysis and synthesis on the basis of the legislative framework of Ukraine, data by the state fiscal service of Ukraine, data by the state statistics service of Ukraine, papers by domestic and foreign economists, materials of the authors' research. The nature and position of taxation risks in the system of their management were studied. It is proven that the taxation, as well as economic, risks are usually too overestimated, because as far as the cost is concerned, the measures to improve the performance results of human capital are very vague and formed under imperfect information conditions. The need for a systematic approach to managing taxation risks was identified. The main elements of the management system of taxation risks were considered. The influence of human capital and information on the efficiency of taxation risks management was proven. Special attention is paid to the feasibility study of taxation risks in the system of their management and to minimization of countermeasures. It is proven that such a system can be described as a set of certain methods, procedures and measures that makes it possible to forecast the deficit of tax payments and to take measures in regard to minimizing abuses in the taxation field. The main elements of the taxation risks management system were considered. This system is a set of interconnected and interrelated elements such as: 1) the ...

The paper is devoted to the study of the current state of taxation system in the period of its reform and to further designs in the field of fundamental bases of taxation. The purpose of writing this article is an in–depth study of the nature, the essence of risks in the sphere of taxation, consideration of the content of the system of the risk management and substantiation of conceptual bases of the efficiency of the taxation risk management by introducing a systematic approach under conditions of a large share of the shadow economy. The study was conducted with the use of the methods of deduction and induction, system approach, analysis and synthesis on the basis of the legislative framework of Ukraine, data by the state fiscal service of Ukraine, data by the state statistics service of Ukraine, papers by domestic and foreign economists, materials of the authors' research. The nature and position of taxation risks in the system of their management were studied. It is proven that the taxation, as well as economic, risks are usually too overestimated, because as far as the cost is concerned, the measures to improve the performance results of human capital are very vague and formed under imperfect information conditions. The need for a systematic approach to managing taxation risks was identified. The main elements of the management system of taxation risks were considered. The influence of human capital and information on the efficiency of taxation risks management was proven. Special attention is paid to the feasibility study of taxation risks in the system of their management and to minimization of countermeasures. It is proven that such a system can be described as a set of certain methods, procedures and measures that makes it possible to forecast the deficit of tax payments and to take measures in regard to minimizing abuses in the taxation field. The main elements of the taxation risks management system were considered. This system is a set of interconnected and interrelated elements such as: 1) the essence and the original sources of risk; 2) analysis, evaluation and description of the risk; 3) methods of minimizing risks; 4) monitoring of measures of prevention and counteraction of risk. It is proven that the method of systematization of the taxpayers is applied according to the standards for determining the taxation risks in the system of their management. This approach will allow implementing into practice a new strategy of organization of the control and revision work with significant reduction in the cost of implementation of planned inspections. It is stressed that the taxation risks should be considered as a scientific basis for the design of the criterion of the efficiency of creating systems of national taxation security. Like any risk, taxation risks must not be identified only, but kept to a minimum. To do this, it is advisable to apply a taxation risks management system as a set of certain methods, procedures and activities. The use of human capital and information software will provide for reaching the necessary level of efficiency. The application of a systematic approach in the theory and practice of taxation will help to anticipate the negative consequences of the impact of the external environment; will contribute to the efficient monitoring of the risks and their practical management. The fiscal service may increase the amount of tax revenue to the budget by reducing tax abuses (tax evasion). This, in turn, will promote the exit of the economy out of the shadow. Scientific novelty of the research is in the deepening and determining the nature and the essence of taxation risks, as well as the substantiation of conceptual bases of the efficiency of their management through the implementation of a systematic approach. Adopting a systemic approach will allow fiscal services to efficiently manage taxation risks. A promising area of research is to review regulating documentation of the state fiscal service on the basis of a systematic approach and consideration of taxation risk as a measurement of results of human capital performance and imperfect information provision.

The study has been carried out in line with the current problems of modern discourse and genre studies related to the study of the evolution of administrative discourse, which is understood as a hybrid of oral and written communication. The article presents the results of the analysis of the Internet influence on the long-established genres of administrative discourse. The concept of administrative Internet communication has been clarified. The study of administrative discourse in the Internet space clearly demonstrates that even the most conservative sphere of activity is influenced by modern technologies and extralinguistic factors have the most
direct impact on the genres formation. The administrative Internet functions are singled out: informing, requesting information, initiating discussions, organization. The genres of administrative Internet communication are analyzed, in the modern administrative discourse we have identified the most indicative in terms of management hypergenres and genres: the hypergenre "corporate web portal" or "Intranet", the genre "email", the genre "online meeting" or "video conferencing", the genre "electronic documents". This article details two genres: "corporate web portal" and "online meeting". The conducted survey made it possible to determine the pragmatic nature of the considered corporate web portal hyper-genre – keeping to corporate culture, interactivity, speed. It has been established that due to the mentioned Internet genres emergence, a partial decrease in distance and erasing of the status line in the "head-subordinate" pair occurs. It is concluded that cyberspace is transforming the power-subordinate nature of administrative communication into democratic partnership, as well as there is the transformation of traditional genres with the advent of electronic communication in the field of management. It is concluded that the theory of speech genres is applicable to study of the evolution of administrative communication, and new techniques are required to take into account linguistic changes caused by the development of information technologies.

Такі автоімунні захворювання периферичної нервової системи, як синдром Гійєна — Барре, хронічна запальна демієлінізуюча полінейропатія і мультифокальна моторна нейропатія, є високочутливими до препаратів нормального в/в імуноглобуліну людини, а обґрунтованість призначення імунотерапії в цих випадках відповідає найвищому рівню доказовості А завдяки результатам спеціально спланованих рандомізованих клінічних досліджень. У даній статті наведені докази ефективності й безпечності в/в імуноглобуліну при автоімунних ураженнях периферичної нервової системи як на підставі рекомендацій експертів EFNS, що регламентують застосування імуноглобулінотерапії в неврології в країнах Європейського Союзу, так і результатів нових клінічних досліджень, проведених після 2008 року, коли були опубліковані зазначені рекомендації. ; Такие аутоиммунные заболевания периферической нервной системы, как синдром Гийена — Барре, хроническая воспалительная демиелинизирующая полинейропатия и мультифокальная моторная невропатия, являются высокочувствительными к препаратам нормального в/в иммуноглобулина человека, а обоснованность назначения иммунотерапии в таких случаях соответствует наивысшему уровню доказательности А благодаря результатам специально спланированных рандомизированных клинических исследований. В данной статье приведены доказательства эффективности и безопасности в/в иммуноглобулина при аутоиммунных поражениях периферической нервной системы как на основании рекомендаций экспертов EFNS, регламентирующих применение иммуноглобулинотерапии в неврологии в странах Европейского cоюза, так и результатов новых клинических исследований, проведенных после 2008 года, когда были опубликованы указанные рекомендации. ; The autoimmune peripheral nervous system diseases, such as Guillain-Barre syndrome, chronic inflammatory demyelinating polyneuropathy and multifocal motor neuropathy, are highly sensitive to the normal human intravenous immunoglobulins, and the validity of the administration of immunotherapy in these cases is of the highest level of evidence А thanks to the results of a specially-designed randomized clinical trials. This article presents evidence on the efficacy and safety of intravenous immunoglobulin in autoimmune lesions of the peripheral nervous system, both on the basis of EFNS expert recommendations regulating the use of immunoglobulin therapy in neurology in the European Union, and the results of new clinical studies conducted after 2008, when these recommendations were published.

Three rather aggregate approaches to modelling interregional migration processes within a context of national urban settlement systems are described. General, modified penalty-function methods of nonlinear programming are developed and then adapted for application to the simplest of the three migration models. The properties of numerical convergence of the procedure are discussed. Some of the numerical results of a case study for a Canadian urban system are interpreted. Finally, some extensions to the procedures used in this study, as well as alternative approaches to the same problem, or similar problems, are suggested.

The positive dynamics in the development of the communicative behavior of the leader is due to extralinguistic factors: the country's transitive economic situation, historical past and post-modern conditions. The analysis of examples of administrative managers' speeches allowed us to come up with a specific scenario according to which the successful implementation of the communicative functions of the leader takes place. The mandatory components are emotionally colored vocabulary, communication, argumentativeness and consistency of presentation, appeal to experience, the prevalence of genres of "conviction" and "motivation", veiling criticism and censure. Based on the analysis of the documentation, some changes were revealed and the conclusion was made that written communication is giving way to oral dialogue mode in the "head-subordinate" pair. Differences in the communicative behavior of the modern leader from the traditional are given: a team-oriented attitude towards subordinates, the use of progressive vocabulary, focus on cooperativity, the use of compliments and communicative repetitions.

The article presents an analysis of the texts of interviews with managers by using a psycholinguistic ap-proach to identify the characteristic features of the presentation of the manager's personality in English-language periodicals. Despite the attempts made to study the personality of the manager from various scientifi c perspectives, special psycholinguistic studies of this personality have not yet been conducted. The goal of this article is to identi-fy the individual psychological characteristics of the leader's personality based on the analysis of psycholinguistic markers in the interview texts. As a material the texts of interviews with managers from English periodicals are used: "The Economist", "The Enterprise World", "The Wired", "Vizaca", "Mckinsey", etc. The study showed that interviews with managers diff er in compositional and structural features and are represented by three structural types: structured, semi-structured and non-standardized interview type. These types diff er in the degree of inter-view stereotypeness, the standardization of the journalist's questions, and their personal focus on a particular inter-locutor. At the fi rst stage of the research the pre-dialog part of the interview is studied since the image of a leader is created by a journalist using certain linguistic means. The main diff erences in the format of headings for interviews with managers were found depending on the structural type of the interview. Linguistic evaluative markers in the texts of interview annotations, characterizing the personality of the leader, are analyzed. Psycholinguistic analysis, deduction and interpretation methods are applied to identify and correlate certain linguistic characteristics with the individual psychological features of the leader's personality. An initial portrait of a successful English leader is compiled, which is formed through the journalist's view of his interlocutor and consists of a set of specifi c profes-sional and business qualities: enthusiasm, motivation for success, dynamics, innovativeness, perseverance. Based on the diff erences in the structural organization of the interview, the importance to use qualitative and quantitative methods is justifi ed. The combination of interpretative psycholinguistic analysis with content analysis reveals itself as the most eff ective methodology for further researching the dialogical part of interviews with managers. The re-sults obtained contribute to the practice of journalist's work, the theory of psycholinguistics and cultural linguistics.

The article is devoted to the analysis of the influence of international languages on each other at the level of cognitive structures. The paper considers the mistakes made by the interpreters of international organizations in the design of the left and right context of the preposition in the face of, and it is concluded that the reason for such errors is the wrong choice of the conceptual base of the preposition in the conditions of competition between two metaphorical cognitive models – CONFRONTATION and APPEAL (with a model COURT). The base imposes referential, morphological and semantic restrictions on the filling of the left and right context of the preposition in the face of. The study of the materials of the National Corpus of the Russian Language, including the historical corpus, showed that the cognitive model APPEAL was more often activated by those who wrote in Church Slavonic, and then in Russian, then the model CONFRONTATION. The established discursive practice ensured the dominance of the cognitive model APPEAL in cognitive structures of modern Russian speakers. An analysis of the use of in the face of and face à, as well as other phraseological units with face in English and face in French, showed that the cognitive model CONFRONTATION is more significant for their speakers. Currently, under the influence of the languages of global communication in the Russian language, there is an increase in the compatibility of the preposition in the face of and an increase in the importance of the cognitive model CONFRONTATION.