The multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting - an evaluation of Australia's reservation to permanent establishment Article 12

The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (“the MLI”) was created to swiftly modify existing double tax agreements to implement anti-BEPS measures. BEPS refers to tax planning strategies used by multinational enterprises that exploit gaps and mismatches in tax rules to avoid paying tax. One such measure addressed in Article 12 of the MLI is the avoidance of a Permanent Establishment (“PE”) through commissionaire arrangements. While Australia is a proponent of the BEPS Project and a signatory to the MLI, it has reserved on the entirety of Article 12, meaning that the updates to the PE definition as it pertains to commissionaire arrangements will not apply to any of Australia’s double tax treaties. This study explores whether Australia’s reasons for reserving on Article 12 stem from its implementation of the domestic Multinational Anti-Avoidance Law (“MAAL”), which targets avoidance of PE unilaterally. In understanding Australia’s reasons behind the reservations, the study first looks at the history of Australia’s approach to PEs. It then compares Australia’s approach with that of the UK, which has similarly reserved on Article 12, and which Australia followed in the introduction of domestic PE avoidance legislation. The study contends that while both countries have chosen to address PE avoidance through domestic measures, such an approach reduces the effectiveness of the MLI and threatens the BEPS Project by creating inconsistencies between tax treaty and domestic law, increasing the risk for double taxation and uncertainty in the international tax treaty landscape. Additionally, this thesis contends that Australia’s reservation in light of the MAAL breaches the Vienna Convention, and accordingly, makes recommendations on how Australia can improve its position as a party to the MLI, a member of the OECD and a proponent of the global fight against BEPS

Overview of Mycelial Fungi - Lignin Destructors

In this work, the following genuses of mycelial fungi, capable of producing ligninolytic enzymes of various actions, were considered:Penicillium, Aspergillus, Fusariumand Altermaria. Fungi of the genus Aspergilluswere capable of producing laccase, manganese peroxidase and lignin peroxidase in the medium. Penicillium mostly produced laccase. Fusariumproduced laccase, aryl alcohol oxidase, manganesedependent peroxidase, manganese-independent peroxidase and lignin peroxidase. Alternariaproduced laccase, lignin peroxidase and manganese peroxidase. The results demonstrated the possibility of using specific substrates in the study of enzyme activity, as well as the influence of some factors introduced into the medium on the synthesis of enzymes. The auxiliary influence of these fungi on the synthesis of ligninolytic enzymes in symbiosis with otherswas considered. Keywords: mycelial fungi, ligninolytic enzymes, Penicillium, Aspergillus, Fusarium, Altermari

Taxonomic significance of palynomorphological characteristics of selected Centranthus (Caprifoliaceae) species

Pollen morphology of herbarium specimens of four Centranthus species (C. ruber, C. longiflorus, C. kellereri and C. calcitrapae) was studied using LM and SEM. The research aim was to provide data on their pollen characteristics and to evaluate the taxonomic value of these data for species-specific identification. Pollen grains are tricolpate, suboblate to prolate (P/E = 0.81–1.42); medium- or large-sized (P = 49.21–90.44 µm; E = 43.89–93.10 µm). Colpi are long or medium-length, wide at equator, tapered to acute or obtuse ends. Exine sculpture is echinate-microechinate-nanoechinate; echini (1.00–1.39 µm high) and microechini (0.55–0.98 µm) are conical, with straight or convex sides and acute apices, nanoechini are 0.22–0.46 µm high. Most important characters of taxa diagnostic at species level for the taxonomy are: size of pollen and colpi, exine structure, size of echini and microechini, and pattern of tectum in areas between echini. Pollen grains of C. calcitrapae and C. macrosiphon (sect. Calcitrapa) are generally smaller in size than grains of C. ruber, C. longiflorus and C. kellereri (sect. Centranthus). Pollen of C. kellereri was analysed for the first time in the current study

USING INTERACTIVE TECHNOLOGIES IN DEVELOPING A CULTURE OF COOPERATION AMONG STUDENTS OF NON-LINGUISTIC HIGHER EDUCATION INSTITUTIONS

This study inquired into the problems related to the culture of cooperation among students of non-linguistic higher education institutions and the use of interactive technologies as a solution to these problems. The relevance of the research lies in its illumination of the contradictions among the need to build communication environments that correspond with the transformation and modernization of Russian education in the Russian Federation, the insufficient theoretical elaboration of this issue, the new requirements in the field of education (Federal Law on Education in the Russian Federation as of December 29, 2012, No. 273-FZ (as amended on December 29, 2017), National Doctrine of Education of the Russian Federation until 2025, Federal State Educational Standard for Higher Education), and the inadequate preparedness of students to be subjects of their development in innovative educational contexts. This research was aimed at theoretically justifying the development of a cooperative culture among students using interactive technologies. Its methodological foundations were the provisions and principles of personality-oriented, competency-based approaches and the underpinnings of intercultural competence. The study’s theoretical significance is reflected by (1) its integration of pedagogical technologies on the basis of the cultivation of desired educational situations and the implementation of educational technologies in collaboration with interactive innovations and by (2) the transition from informational and explanatory education to the innovatively effective adoption of interactive technologies in the educational process, which also involves developmental and personal orientations. The research’s practical significance lies in its development and organization of experimental work on the evolution of the aforementioned cooperative culture. In the experiment, interactive pedagogical technologies for English teaching, such as case methods, project approaches, role play, business-oriented games, and debates were modified and tested. The ways by which these technologies can be effectively used in higher education institutions were formulated, thereby enabling students to cultivate business collaboration skills, which are important for their future professional careers.Este estudo investigou os problemas relacionados com a cultura de cooperação entre estudantes de instituições de ensino superior não linguístico e o uso de tecnologias interactivas como solução para estes problemas. A relevância da pesquisa reside na iluminação das contradições entre a necessidade de construir ambientes de comunicação que correspondam à transformação e modernização da educação russa na Federação Russa, a insuficiente elaboração teórica desta questão, as novas exigências no campo da educação [Lei Federal sobre Educação na Federação Russa a partir de 29 de dezembro de 2012, No. 273-FZ (conforme estipulado numa emenda em 29 de dezembro de 2017), a Doutrina Nacional de Educação da Federação Russa até 2025, a Norma Federal Estadual de Educação Superior], e a preparação inadequada dos estudantes para serem sujeitos do seu desenvolvimento em contextos educacionais inovadores. Esta pesquisa teve como objetivo justificar teoricamente o desenvolvimento de uma cultura cooperativa entre estudantes que utilizam tecnologias interativas. Seus fundamentos metodológicos foram as disposições e os princípios de abordagens orientadas para a personalidade, baseadas na competência e os fundamentos da competência intercultural. O significado teórico do estudo reflete-se por (1) sua integração de tecnologias pedagógicas a partir do cultivo de situações educacionais desejadas e da implementação de tecnologias educacionais em colaboração com inovações interativas e por (2) a transição da educação informativa e explicativa para a adoção inovadora e eficaz de tecnologias interativas no processo educacional, o que envolve também orientações de desenvolvimento e pessoais. O significado prático da pesquisa reside no seu desenvolvimento e organização de trabalhos experimentais sobre a evolução da cultura cooperativa acima mencionada. Na experiência, foram modificadas e testadas tecnologias pedagógicas interativas para o ensino do inglês, tais como métodos de caso, abordagens de projetos, jogos de papéis, jogos de negócios e debates. Foram formuladas as formas pelas quais estas tecnologias podem ser utilizadas eficazmente nas instituições de ensino superior, permitindo assim aos estudantes cultivar competênEn este estudio se investigaron los problemas relacionados con la cultura de cooperación entre los estudiantes de las instituciones de educación superior no lingüísticas y el uso de tecnologías interactivas como solución a estos problemas. La pertinencia de la investigación radica en la aclaración de las contradicciones entre la necesidad de construir entornos de comunicación que correspondan a la transformación y modernización de la educación rusa en la Federación de Rusia, la insuficiente elaboración teórica de esta cuestión, las nuevas exigencias en el ámbito de la educación [Ley Federal de Educación de la Federación de Rusia del 29 de diciembre de 2012, No. 273-FZ (según lo estipulado en una enmienda del 29 de diciembre de 2017), la Doctrina Nacional de la Educación de la Federación de Rusia hasta 2025, la Norma Federal Estatal de Educación Superior], y la insuficiente preparación de los estudiantes para ser sujetos de su desarrollo en contextos educativos innovadores. Esta investigación tenía como objetivo justificar teóricamente el desarrollo de una cultura de cooperación entre los estudiantes que utilizan tecnologías interactivas. Sus fundamentos metodológicos fueron las disposiciones y principios de los enfoques orientados a la personalidad y basados en la competencia, así como los fundamentos de la competencia intercultural. El significado teórico del estudio se refleja en (1) su integración de tecnologías pedagógicas sobre la base del cultivo de situaciones educativas deseadas y la implementación de tecnologías educativas en colaboración con innovaciones interactivas y en (2) la transición de la educación informativa y explicativa a la adopción innovadora y efectiva de tecnologías interactivas en el proceso educativo, que también implica orientaciones de desarrollo y personales. La importancia práctica de la investigación radica en el desarrollo y la organización del trabajo experimental sobre la evolución de la cultura de cooperación antes mencionada. En el experimento se modificaron y probaron tecnologías pedagógicas interactivas para la enseñanza del inglés, tales como métodos de casos, enfoques de proyectos, juegos de rol, juegos orientados a los negocios y debates. Se formularon las formas en que estas tecnologías pueden ser utilizadas eficazmente en las instituciones de educación superior, permitiendo así a los estudiantes cultivar habilidades de colaboración empresarial, que son importantes para sus futuras carreras profesionales

Measuring the performance of supply chain innovations

The issue of evaluating the performance of supply chain innovations in an organization in the current economic environment is studied in the paper. The proposed technique is used to compare several projected supply chain innovations and is based on a comprehensive evaluation using an integral coefficient and taking into account both financial and non-financial indicators, depending on the purpose and focus of suggested innovations. The presented approach was tested as part of the analysis of two supply chain innovations, using the example of the selected trading company. Based on the tasks that are planned to be solved with the use of corresponding supply chain innovations, the categories and indicators are identified for calculating the integral coefficient in order to measure the performance of supply chain innovation. The final analysis also takes into consideration the selected indicators for evaluating the efficiency of investments and functional subsystems of a supply chain to develop sound management decisions in the field of the company's logistic system transformation

Compliance with ecological safety requirements in air transport organizations

The relevance of the article is determined by the fact that air transport in general and the infrastructure of the airports in particular have strong negative impact on the environment. Some factors influencing the solution of this problem are considered in article, including the human factor. The quality management system in civil aviation organizations and the ecological strategy in the organizations of air transport are analysed. The examples of some Russian airports are studied. According to the authors, in addition to special technical measures, it is possible to use the incentive mechanism for employees of the air transport organization to form their responsible attitude to the accomplishment of their functional responsibilities regarding the potential impact on the ecological situation in the region

Compliance with ecological safety requirements in air transport organizations

The relevance of the article is determined by the fact that air transport in general and the infrastructure of the airports in particular have strong negative impact on the environment. Some factors influencing the solution of this problem are considered in article, including the human factor. The quality management system in civil aviation organizations and the ecological strategy in the organizations of air transport are analysed. The examples of some Russian airports are studied. According to the authors, in addition to special technical measures, it is possible to use the incentive mechanism for employees of the air transport organization to form their responsible attitude to the accomplishment of their functional responsibilities regarding the potential impact on the ecological situation in the region. Document type: Articl

Introducing the Experience of Japanese System of Staff Management in Ukrainian Enterprises

In order to improve efficiency and effectiveness of domestic enterprises, the need to introduce in Ukraine instruments and methods of the Japanese system of staff management with an effective adaptation to the Ukrainian realities is proved. The main features, advantages and disadvantages of functioning of the Japanese system of staff management are analyzed. The key elements of the Japanese system of staff management are determined, among which is a very high level of interaction between employees and management. The practice of lifelong hiring also has a significant impact on the level of interaction. In addition, the spread of known concepts «Kaizen» and «Just-in-Тime» contribute to the peculiarities of mentality and value of staff of Japanese enterprises. The status of introduction of Japanese experience in Ukrainian enterprises is researched. The main problems which hinder introduction of Japanese experience of staff management at domestic enterprises are substantiated. The ways of introduction of experience of Japanese system of staff management in activity of the Ukrainian enterprises with the purpose of ensuring their effectiveness and competitiveness are defined and substantiated