Globalisation and international marketplace

The paper is about international marketplace, the impact of globalisation its importance and the meaning of international management, the way of company’s international development. For better understanding of international business location, choosing a foreign client and a market abroad, International management requires the understanding of crossing cultures, multinational corporations’ interactions, global perspectives, and corporate issues. In the international competitive environment, the ability to develop a transnational organizational capability is the key factor that can help the firm adapt to the changes in the dynamic environment. As the main advantage of International business and globalization: it provides access to new customers, affords economies of scale, and permits the honing of competitive skills

The role of transnational companies in urban development

The paper is about the impact of globalization and transnational companies, their importance and the influence on the urban economic development. Globalization has significant implications for all types of cities, determining actions and the policy of governments and corporations in international relationships. In the international competitive environment, the ability to develop a transnational organizational capability is the key factor that can help the firm adapt to the changes in the dynamic environment, at the same time, to become valuable for a new internationalized world, cities have to develop themselves constantly

Study of the Integration of Disabled Students With Difficulties in Training

The article reflects the experience of the support center for the disabled students at the Ural State University. The study investigates the attitudes of groups of students and teachers toward the integration of students with disabilities. The success of this academic program requires the integration of populations fromdifferent backgrounds. The main factors for the success of the program are the staff and the students. These two factors participate in creating a supportive learning atmosphere. This study observes the attitudes of faculty members (teachers) and students toward the students with disabilities. The study examines their contribution to the program, development of the social and educational climate in terms of this unique and challenging population’s ability to independently perform in an academic environment. The process of integration of students with disabilities into higher education informs the subject of integration in general, and therefore the attitudes of those taking part in the integration. The improvement of this process is the key to itssuccess. The results of the research can be used to create educational programs for teachers and to organize courses for university students. Keywords: the students with disabilities, professional education, tutor support center for disable peopl

The image of Xiang Yu and Liu Bang in “The Favourite Children’s Stories about the History of China”

В статье сравнивается изображение полководцев Сян Юя и Лю Бана в современных «Любимых детьми китайских исторических рассказах» с классическим описанием этих героев в «Исторических записках» Сыма Цяня. Выделяя основные концепции историографа, автор статьи рассматривает то, как и почему образы Сян Юя и Лю Бана претерпевают значительные изменения, какие черты их характеров становятся наиболее важными и поучительными в современной литературе для подрастающего поколения.In this article is compared the image of generals Xiang Yu and Liu Bang in the present-day “The Favourite Children’s Stories about The History of China” with traditional description these characters in Sima Qian‘s “Historical Records”. Singing out the basic concepts of the historiographer, the author of this article examines how and why the images of Xiang Yu and Liu Bang are undergoing significant changes, what the traits of their characters are the most important and instructive in contemporary literature for the younger generation

Акты налогового права Европей- ского Союза и соглашения об избежании двойного налогообложения: проблемы соотношения при установлении правил борьбы с налоговыми злоупотреблениями

The subject. The specifics of the functioning of tax systems and the risk of double taxation require a solution to the issue of whether tax competence can remain only at the national level. Modern cross-border tax relations operate within a multi-level system of legal regulation based on the norms of international, supranational and national lawThe difficulties of correlating these levels are rooted in the fact that, in accordance with international law, each State has the right to tax persons or transactions with which it has a sufficient connection. Different situations may occur when both countries believe that the taxpayer is their resident, or when each of them claims that the income was received in this state. States solve this problem both unilaterally with the help of national legislation, and on a bilateral basis with the help of a double tax treaty.With the adoption of the Action Plan aimed at combating the erosion of the tax base and the withdrawal of profits (hereinafter referred to as the BEPS plan) and the EU Council Directive 2016/1164 (ATAD), tax strategies for using gaps and inconsistencies in tax rules to artificially transfer profits to low-tax jurisdictions were limited.Purpose of the study. The article discusses possible scenarios arising from the interaction of tax agreements and acts of EU tax law. It is necessary to take into account the obligation of the Member States to eliminate inconsistencies between acts of national legislation and acts of EU law. Member States have committed to achieve this goal at the time of EU accession and, therefore, before the adoption of any secondary EU law.Methodology. The research was carried out with the application of the formally legal interpretation of legal acts as well as the comparative analysis of international and European legal literature. Structural and systemic methods are also the basis of the research.The main results. Due to the clear coordination between the European Union and the OECD of actions in terms of establishing common measures to combat tax evasion and focusing on the subjective element of assessing potential abuse situations, a new standard for combating tax evasion has been established.Сonclusions. The author comes to the conclusion that the priority of the EU law over DTTs has been established. However, Member States retain the right to establish their own tax regimes and enter into tax treaties, thereby creating conflicts in legal regulation. In order to be directly applicable, the norm of the treaty must be clearly and definitely formulated, as well as be unconditional and independent of any national implementation measures.National legislation provides measures to eliminate the legal multiple taxation only for its residents. On the other hand, with respect to tax agreements concluded with third countries, the predominance of one system over another depends on the specific scenario, and in some cases the result achieved is the result of interpretation of existing provisions. In particular, tax treaties should prevail only when concluded before a state joins the EU.Рассматриваются проблемы соотношения принципов действия норм налогового права Европейского Союза и соглашений об избежании двойного налогообложения. Также рассматриваются возможные сценарии, возникающие в результате взаимодействия налоговых соглашений и актов налогового права ЕС. Рассмотрены случаи, когда налоговые соглашения заключены между государствами – членами ЕС, а также между государствами – членами ЕС и третьими странами. Коллизии нередко разрешаются посредством решений Суда справедливости Европейского Союза (Суда ЕС), что показано на примерах из классической практики Суда ЕС, а также на примере «датских дел». Рассматривая проблему соотношения актов налогового права ЕС и международных соглашений, автор отмечает, что установлен приоритет интеграционного наднационального права над соглашениями об избежании двойного налогообложения. Тем не менее государства-члены сохраняют за собой право создавать свои собственные налоговые режимы и вступать в налоговые соглашения, тем самым создавая коллизии в правовом регулировании

Classification of double flag varieties of complexity 0 and 1

A classification of double flag varieties of complexity 0 and 1 is obtained. An application of this problem to decomposing tensor products of irreducible representations of semisimple Lie groups is considered

The Present and the Past of American Liberalism In Light of Slavery and Racial Injustice

Book review: Gajić S. 2020. From Slave to Citizen: The Struggle of African Americans for the Recognition of Humanity. Belgrade, CATENA MUNDI. 294 p. (In Serbian) [Гаjић С. Од роба до грађанина. Борба афроамериканаца за признање човечности

Proton-conducting membranes based on CsH2PO4 and copolymer of tetrafluoroethylene with vinylidene fluoride

In this work, proton conductivity, morphology and mechanical properties of (1–x)CsH2PO4–xF-42 (x=0.05–0.3, weight ratio) membranes were investigated for the first time. Thin flexible membranes for x≥0.15 with the uniform distribution of the components were obtained by a tape casting method. Mechanical properties of the membranes were measured by Vickers microhardness tests for a low polymer content (x˂0.15), also the tensile strength for membranes with high polymer content x=0.2–0.3 were evaluated. Proton conductivity of the (1–x)CsH2PO4–xpF-42 composite polymer electrolytes decreases monotonically with increasing x due to the effect of a «conductor-insulator» percolation. The combination of conductivity, mechanical strength and hydrophobic properties of (1–x)CsH2PO4–xF-42 makes certain compositions of proton-conducting membranes (x~0.2–0.25) promising for their use in intermediate-temperature fuel cells, despite decreased conductivity

Spatial transformation as an institutional factor of the public management of macroeconomic systems

Purpose: The article analyzes the issue of substantiating the impact of the spatial organization of the territory of the Russian Federation on the public management at the level of macroeconomic systems. Design/Methodology/Approach: The federal districts were chosen as the object of the study as macro-regional socio-economic systems, the Southern Federal District and its constituent regions (subjects of the Russian Federation). The article investigates the main transformational processes taking place in the RF spatial development, concerning the development of the regional systems of the public management and the necessity of their consistency at the supra-regional (macro-regional) level. Findings: The authors propose a set of measures to form supra-regional system to coordinate the regional development priorities considering the peculiarities of the spatial transformation of Russia's territory and the position of the Southern macro-region in the spatial system of the country. This system formation allows involving as many interested parties as possible. Practical Implications: The results may be implemented into macro-region public administration to maximize the advantages of the geo-economic and strategic position, natural and climatic conditions of Russian regions' development. Originality/Value: The main contribution of this study is a tailored approach to the public administration of the social and economic development of the macro-regions in the context of the spatial transformation.peer-reviewe

Методика бухгалтерского учета операций передачи имущества в хозяйственное ведение частному унитарному предприятию в банках

Рассмотрен порядок бухгалтерского учета выбытия имущества в банках и авторская методика отражения в бухгалтерском учете операций по передаче имущества в хозяйственное ведение частному унитарному предприятию